Fort Bragg City Council
June 26, 2023

for maintenance of city streets including painted curbs, crosswalks, and signage; maintenance and repairs of the City’s wastewater collection lines, storm drains, water distribution system, utility meters, and, fire hydrants. The Public Works crew also responds to sewage 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. 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 operating all City-owned facilities and continue innovating sustainability measures.
• Enhance public travel by providing a safe, durable, multi-modal road network that fully includes pedestrians, bicycling, transit, 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 2022/23 MAJOR ACCOMPLISHMENTS
• Reservoir Property Purchase: On March 31, 2023, the City finalized the purchase of six (6) parcels totaling 582 acres (the Property), located adjacent to Highway 20 and abutting the Summers Lane Reservoir property. The primary objective of the purchase is to construct three (3) reservoirs of the approximate size of Summers Lane Reservoir, which is 45 acre-feet. A solicitation for hiring a design engineer and completion of the environmental and permitting documents will be released this fiscal year, aiming to construct the reservoirs in 2025.

City of Fort Bragg
FY 2023/24 Adopted Budget

• 2022 Streets Project: The final design of this project was received in April 2023, pending final authorization of State funding, the Project will be let to bid in June and Construction will begin in July of 2023. This project will rehabilitation eight (8) streets, stretching more than one (1) mile using either overlay, dig-out repair, or full depth reconstruction and includes sidewalk as needed for ADA compliance along this project route. This project will rehabilitate the stamped crosswalks in the downtown and improve safety for pedestrian crossing at Oak and Harold Street. Additionally includes an additional 9 streets (mostly in the school zone) which extend approximately 3.5 miles where pavement markings, striping, and signage will be removed and replaced. • Oneka Seawater Desalination Buoy Design Pilot Study: The City was awarded $1,490,000 by the Department of Water Resources to complete studies to review potential impacts to the waters of the state in the use if this equipment. This is an opportunity to create another sustainable water source. • Bollards and Street Lights Project: The Bollard and Street Light Project included the refurbishment of 71 light poles, replacement of three (3) missing light poles, and installation of 71 bollard sleeves for removal bollard installation throughout the Central Business District (CBD). The project was awarded to Fort Bragg Electric on December 12, 2022, constructed late winter/early spring, and a notice of completion was dated May 22, 2023.
• Playground and Bainbridge Park Improvements: The project scope includes purchase of the new playground equipment, demolition and disposal of the existing playground equipment, and installation of the new equipment. Council gave direction to proceed with the purchase in February and the playground was delivered in May 2023.

The playground construction is set to begin in June 2023 and completed early July 2023.
• CSL Speed Signs: The School Zone Radar Speed Sign Replacement Project included the removal and replacement of seven (7) radar signs at within the school district between Redwood Elementary and Fort Bragg High School. A Notice of completion for this project was filed February 13, 2023
• EV Fleet and Charging Station: In September 2022, City Council gave direction to proceed with USDA Funding for the purchase of Electric Fleet Vehicles for the Police Department. The Police Department has purchased four Ford Lightning F-150 fully electric pickup trucks. In order for the vehicles to be Fleet ready, Electric Vehicle Charging Equipment (EVSE) needs to be installed at the Police Department. This project includes design of the stations, currently underway and the purchase and installation of the new charging equipment, which consist of two Level-II AC Chargers and two Level-III DC Fast Chargers from ChargePoint.

City of Fort Bragg
FY 2023/24 Adopted Budget

• Facilities Lighting Project: This project included the Installation of energy-saving lighting to reduce operating cost within City Facilities (Police Dept., City Hall, Corp Yard, and Wastewater Facility). Using EcoGreen Solutions, Inc. as the installation contractor and funding through PG&E no-interest loans and on-bill financing program.

The City will achieve full saving from the installation after eight (8) years. The contract was awarded in April 2023 and completed in May 2023.
• Fire Station Design: This project is currently in the design phase; with a professional services agreement with Gutierrez/Associates Architects executed in October 2022.

They have completed an analysis report that included recommendations to build a new station instead of rehabilitating existing structures. The City is actively working with the consultant to develop a revised scope of work and meet the CDBG funding cycle requirements.
• Town Hall and Facilities: The Town Hall and Facilities project will repair issues with the Town Hall building as well as retrofit the restrooms to make them more accessible.

In addition to the work to be performed at Town Hall, this project scope will also include necessary access improvements at the Fort Bragg Police Department as well as reconstructing the bio solids dryer building at the City’s wastewater treatment plant.

Council awarded the design contract for this project on April 10, 2023 and the buildings should be under construction by the end of the 23/23 fiscal year. • Raw Water Line Design Engineering: 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. In 2022/23 the City was awarded a grant in the amount of $8,800,000, for completion of this project. Project design is complete and the permitting process has begun. Construction is anticipated in FY 2023-204.
• Water Meter Replacement Project is still In-Progress: 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. • 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, City of Fort Bragg
FY 2023/24 Adopted Budget

relocation of the laboratory, and other miscellaneous site improvements. The City was awarded a grant in the amount of $11,100,000.
• Pudding Creek Water and Sewer Main Relocation in Construction: This project will relocate the 10-inch water main serving the northern part of Fort Bragg to ensure water system resiliency and supply reliability from the Pudding Creek Dam to the Bridge. The sewer line currently affixed to the bridge needs to be moved as well in preparation for the new bridge layout. Construction on this project began in March 2023 and is expected to be complete by August 2023.
• CV Starr Projects: Several projects at the Starr Center including UV Disinfection and Domestic Boiler were let
for contract this fiscal year.
• Small Projects: Other miscellaneous small projects
completed this year include, replacement of the sign at Pomo Bluffs Park and the Guest House Museum,
installation of flock cameras and surveillance system
cameras, and hiring two grant writing firms to assist with generating Capital Project Grant funding.

PERFORMANCE / WORKLOAD MEASURES
INDICATORS FY20 FY21 FY22 FY23

PUBLIC WORKS
Total cost of Projects budgeted - CIP $9.4 M $5 M $20 M $24 M Grading Permits 6 3 1 1
Encroachment Permits issued 48 41 35 57
Traffic Committee requests processed 19 25 27 17

MAINTENANCE
Streets (miles) 27.5 27.5 27.5 27.5
Alleys (miles) 19 19 19 19
Storm drains (miles) 10 10 10 10
Street lights 592 592 592 744
City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET OVERVIEW
The Proposed Public Works budget for FY 2024 is $1.5 million, an increase of 14% from the prior year, mainly due to the reorganization of the Special Projects Manager moving from Community Development to Public Works in addition to COLA adjustments of 2%.

Streets and Maintenance costs, particularly utilities and general supplies, are expected to increase by $16k. These increases were offset by decreases in Traffic and Safety from onetime purchases in the prior fiscal year. All other expenditure categories have insignificant changes year-over-year.

PUBLIC WORKS DEPARTMENTAL BUDGET SUMMARY
FUND 110
DEPARTMENT: 4330, 4392, 4520, 4522, 4570, 4840
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Expenditure
Personnel Services $ 1,148,043 $ 1,086,136 $ 1,085,865 $ 1,272,845 17% Non-Personnel Services 224,485 314,086 299,275 288,650 -4% Total Departmental Expenditure 1,372,528 1,400,221 1,385,140 1,561,495 13% Revenue
Charges for services 33,380 28,326 31,000 48,398 56%
Licenses and Permits 9,147 10,000 12,000 13,000 8%
Reimbursements 457,294 449,200 507,284 492,824 -3%
Total Departmental Revenue 499,820 487,526 550,284 554,222 1% Net Expenditure (872,708) (912,695) (834,856) (1,007,273) 21% Cost Allocation
Expense - Cost Allocations 162,327 159,793 181,147 149,715 -17% Revenue - Personnel Allocations 900,590 777,229 891,744 891,744 0% Net Cost Allocation 1,062,916 937,022 1,072,891 1,041,459 -3% Net Expenditure $ 1,935,624 $ 1,849,717 $ 1,907,746 $ 2,048,732 7% City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET EXPENDITURE DETAIL:

Fund #110
Department: 4330, 4392, 4520, 4522, 4570, 4840
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget % + /-
0100 Salaries & Wages $ 709,615 $ 742,828 $ 769,298 $ 870,725 13% 0200 Employee Benefits 438,427 343,308 316,567 402,120 27% Personnel Services 1,148,043 1,086,136 1,085,865 1,272,845 17% Administration, Engineering, Corp Yard
0319 Professional Services 17,663 26,683 23,000 20,000 - 0320 Dues & Memberships 969 700 2,631 3,000 14%
0366 Training/Travel Reimbursement 2,332 2,500 2,000 3,500 75% 0373 Licenses & Permits 1,617 2,300 2,350 2,600 -
0375 General Supplies 4,394 5,500 4,000 5,500 38%
0376 Medical/Safety Supplies 1,638 2,500 2,000 2,500 25% 0377 Boot Expense 2,242 3,000 1,500 3,000 -
0381 Small Tools & Equipment 4,121 1,150 1,150 1,350 -
0384 Books & Subscriptions 18 200 200 200 -
Total Administration, Engineering, Corp Yard 34,994 44,533 38,831 41,650 7% Parks & Facilities
0319 Professional Services 3,489 5,400 5,400 5,000 -7%
0353 Park Maintenance 13,495 12,000 13,892 13,000 -6%
0375 General Supplies 18,162 21,000 20,000 21,000 5%
0381 Small Tools & Equipment 1,333 1,500 600 1,000 -
Total Parks & Facilities 36,479 41,100 39,892 40,000 0% Street Maintenance
0319 Professional Services 24,539 15,000 15,000 15,000 0% 0375 General Supplies 5,355 12,000 6,000 12,000 100%
0376 Safety Maintenance - - - 10,000 -
0383 Utilities 94,603 95,000 95,000 105,000 11%
Total Street Maintenance 124,497 122,000 116,000 142,000 22% Storm Drains
0319 Professional Services 2,453 5,000 4,000 5,500 38%
0373 Licenses & Permits 6,000 7,000 7,100 8,000 13%
0375 General Supplies 4,227 7,500 7,500 12,000 60%
Total Storm Drains 12,681 19,500 18,600 25,500 37%
Traffic & Safety
0319 Professional Services - 51,000 50,000 1,000 -98%
0375 General Supplies 8,923 28,452 28,452 30,000 5%
0383 Utilities 6,912 7,500 7,500 8,500 13%
Total Traffic & Safety 15,835 86,952 85,952 39,500 -54% Non-Personnel Services 224,485 314,086 299,275 288,650 -4% Total Public Works Department $ 1,372,528 $ 1,400,221 $ 1,385,140 $ 1,561,495 12.73% City of Fort Bragg
FY 2023/24 Adopted Budget

Administration & Engineering Department Expenditure
Line Item Detail
FY 2023/24
Fund #110 Account Category Adopted
Department: 4330 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 646,072
Employee Benefits 264,240
910,312
Total Personnel Costs $ 910,312
Materials & Services
110-4330-0310 Engineering 12,000
110-4330-0319 Professional Services 7,000
110-4330-0366 Training/Travel Reimbursement 3,000
110-4330-0373 Licenses & Permits 400
110-4330-0377 Boot Expense 750
110-4330-0381 Small Tools & Equipment 350
110-4330-0384 Books & Subscriptions 200
23,700
Total Material & Services 23,700
Total - Admin. & Engineering Department Expenditure $ 934,012 Parks & Facilities Department Expenditure
Line Item Detail
FY 2023/24
Fund #110 Account Category Adopted
Department: 4392 Detail Detail Budget
Materials & Services
110-4392-0319 Professional Services $ 5,000
Parlin Fork work crew $ 550
Porta-potty maintenace 800
Tree maintenance 4,050
110-4392-0353 Park Maintenance 13,000
110-4392-0375 General Supplies 21,000
110-4392-0381 Small Tools & Equipment 1,000
Total Material & Services $ 40,000
Total - Parks & Facilities Department Expenditure $ 40,000 City of Fort Bragg
FY 2023/24 Adopted Budget

Street Maintenance Department Expenditure
Line Item Detail
FY 2023/24
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
110-4520-0376 Safety Maintenance 10,000
110-4520-0383 Utilities 105,000
Total - Street Maintenance Department Expenditure $ 142,000 Storm Drain Department
Line Item Detail
FY 2023/24
Fund #110 Account Category Adopted
Department: 4522 Detail Detail Budget
Materials & Services
110-4522-0319 Professional Services $ 5,500
Engineering $ 4,000
Outreach 1,500
110-4522-0373 Licenses & Permits 8,000
NPDES permit 7,000
110-4522-0375 General Supplies 12,000
Total Materials & Services $ 25,500
Total - Storm Drain Department $ 25,500
City of Fort Bragg
FY 2023/24 Adopted Budget

Corporation Yard Department
Line Item Detail
FY 2023/24
Fund #110 Account Category Adopted
Department: 4570 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 224,653
Employee Benefits 137,880
Total Personnel Costs $ 362,533
Materials & Services
110-4570-0319 Professional Services 1,000
DMV tests $ 700
Materials disposal 300
110-4570-0320 Dues & Memberships 3,000
USA (Underground Service Alert) 3,000
110-4570-0366 Training/Travel Reimbursement 500
110-4570-0373 Licenses & Permits 2,200
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 1,000
Total Material & Services 17,950
Total - Corporation Yard Department $ 380,483
Street Traffic & Safety Department
Line Item Detail
FY 2023/24
Fund #110 Account Category Adopted
Department: 4840 Detail Detail Budget
Materials & Services
110-4840-0319 Professional Services $ 1,000
110-4840-0375 General Supplies 30,000
110-4840-0383 Utilities 8,500
Total Material & Services $ 39,500
Total - Street Traffic & Safety Department $ 39,500
City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET REVENUE DETAIL:

Fund #110
Department: 4520,4330,4570,4840
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Charges for Services
3318 Grant: Staff Time Reimb $ 12,851 $ 13,326 $ 9,000 $ 20,898 132% 3415 City Exp- Reimb DDA 14,749 10,000 15,000 20,000 33% 3734 Engineering Plan Review 5,780 5,000 7,000 7,500 7% Total Charges for Services 33,380 28,326 31,000 48,398 56% Licenses and Permits
3731 Encroachment Permit 9,147 10,000 12,000 13,000 8%
Total Licenses & Permits 9,147 10,000 12,000 13,000 8%
Reimbursements
3497 Interfund Reimbursements 130,469 138,000 181,557 135,105 100% 3497 Interfund Reimbursements 324,841 311,200 325,727 357,719 10% Total Reimbursements 457,294 449,200 507,284 492,824 -3% Total Public Work Dept. Revenue $ 500,180 $ 487,526 $ 550,284 $ 554,222 1% City of Fort Bragg
FY 2023/24 Adopted Budget

COST ALLOCATION DETAIL BY DEPARTMENT
Fund #110
Department: 4330,4392,4520,4522,4570,4840
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget % + /-
Administration & Engineering
0801 Salary/Benefit Allocation $ 2,370 $ 2,974 $ 2,974 $ 2,370 100% 0802 Cost Allocation contra exp (38,129) (24,110) (24,110) (38,129) 100% 0396 Allocation to ISF-IT 85,584 20,198 85,584 85,584 100% 0397 Allocation to ISF-Facilities 4,679 4,542 4,542 4,679 100% 3499 Personnel Cost Allocation - Revenue 479,847 365,332 479,847 479,847 0% Total Administration & Engineering 534,350 368,936 548,837 534,350 -3% Parks & Facilities
0801 Salary/Benefit Allocation 215,264 242,287 242,287 215,264 100% 0800 Overhead Allocation 147,096 138,152 147,096 147,096 100% 0396 Allocation to ISF-IT 5,349 13,047 13,047 5,349 100% 0322 Allocation to Fleet Int Serv Fund 9,503 12,902 12,902 12,902 0% 0397 Allocation to ISF-Facilities 61,236 59,441 59,441 61,236 3% Total Parks & Facilities 438,447 465,829 474,773 441,846 -7% Street Maintenance
0801 Salary/Benefit Allocation 62,444 52,835 52,835 62,444 100% 0322 Allocation to Fleet Int Serv Fund 32,319 42,547 42,547 42,547 0% 0800 Overhead Allocation 105,509 109,126 109,126 105,509 100% 0396 Allocation to ISF-IT - 5,219 5,219 5,219 100%
Total Street Maintenance 200,272 209,727 209,727 225,719 100% 0800 Overhead Allocation 55,258 79,877 55,258 55,258 100% 0396 Allocation to ISF-IT - 5,219 5,219 5,219 0%
0322 Allocation to Fleet Int Serv Fund 4,740 6,435 6,435 6,435 0% Total Storm Drain 59,997 91,531 66,912 66,912 0%
Corporation Yard
0801 Salary/Benefit Allocation 138 831 831 138 100%
0802 Cost Allocation contra exp (735,940) (785,285) (785,285) (785,285) 100% 0396 Allocation to ISF-IT 16,047 27,010 27,010 27,010 100% 0397 Allocation to ISF-Facilities 23,266 22,584 22,584 23,266 100% 3499 Personnel Cost Allocation - Revenue 420,743 411,897 411,897 411,897 0% Total Corporation Yard (275,746) (322,963) (322,963) (322,974) 100% Street Traffic & Safety Department
0801 Salary/Benefit Allocation 43,514 31,895 31,895 31,895 100% 0800 Overhead Allocation 57,530 85,887 57,530 57,530 100% 0322 Allocation to Fleet Int Serv Fund 4,552 6,180 6,180 6,180 0% Total Street Traffic & Safety Department 105,596 123,962 95,605 95,605 0% Total Cost Allocation $ 1,062,916 $ 937,022 $ 1,072,891 $ 1,041,459 -3% City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

FACILITIES
The Facilities Repair & Maintenance Internal Service Fund accounts for all costs associated with the maintenance of public buildings, including preventative maintenance and ongoing 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 by maintaining and repairing 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 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 2024 Proposed Budget for the Facilities Repair & Maintenance Internal Service Fund (including transfers from the reserve to fund capital projects) is $128K. Major Facility Maintenance includes City Hall ($10k), Police Department Paint $22k and Noyo Headlands Park $18k.

According 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 2024, the ISF- Fund balance
will decrease from $680K to $3K
based on the Fund’s 10-Year
Financial Plan. The proposed
Projects over the $50K threshold
are listed here, a total of $510K,
budgeted in CIP.

FACILITIES REPAIR & MAINTENANCE

INTERNAL SERVICE FUND
City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET DETAIL:

Fund #520
Department: 4393
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
0801 Salary/Benefit Allocation $ 105,998 $ 93,568 $ 93,568 $ 105,998 13% Personnel Services 105,998 93,568 93,568 105,998 13%
0353 Facilities Maint & Repair 15,601 63,749 26,657 22,500 -16% Non-Personnel Services 15,601 63,749 26,657 22,500 -16% Total - Facilities Maintenance $ 121,600 $ 157,317 $ 120,225 $ 128,498 7%

FACILITIES REPAIR & MAITENANCE DEPARTMENTAL BUDGET SUMMARY FUND 520
DEPARTMENT: 4393
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Non-Personnel Services $ 15,601 $ 63,749 $ 26,657 $ 22,500 -16% Total Departmental Expenditure 15,601 63,749 26,657 22,500 -16% Revenue:

Interest Earned 4,143 6,030 6,030 500 -92%
Total Departmental Revenue 4,143 6,030 6,030 500 -92%
Net Expenditure (11,459) (57,719) (20,627) (22,000) 7%
Cost Allocation
Expense - Cost Allocations 105,998 93,568 93,568 105,998 13% Revenue - User Fees 200,959 195,068 210,000 210,000 100% Net Cost Allocation 306,957 288,636 303,568 315,998 4%
Net Expenditure $ (318,416) $ (346,355) $ (324,195) $ (337,998) 4% City of Fort Bragg
FY 2023/24 Adopted Budget

MAJOR PROJECTS/REPLACEMEN 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 5,000 5,000 - - - - - - 1,250 625 313 313
City Hall East 4,000 3,500 - - - - - - 938 938 - -
Fort Building - - - - - - - - - - - -
Town Hall - - - 3,000 - - - - 429 214 107 107
Fire Station, Main St - - - - - - - - - - - -
Fire Station, Hwy 20 - - - - - - - - - - - -
Guest House - - - - - - 110,000 - 500 500 - -
Police Department - - - - - - - - 3,143 3,143 - -
Noyo Headlands Park 4,500 - 30,000 5,000 - - - - 8,214 8,214 - - Pomo Bluffs Park 9,000 - - - - 40,000 - - 1,125 1,125 - - Noyo Beach - - - - - - - - - - - -
Corp Yard - - - - - - - - - - - -
Harbor Lite Trail - - - - - - - - - - - -
TOTAL major projects 22,500 8,500 30,000 8,000 - 40,000 110,000 - 15,598 14,759 420 420 General Repairs Facilities $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL preventative maintenanc $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL PROJECT FUNDING NEED $22,500 $8,500 $30,000 $8,000 $0 $40,000 $110,000 $0 $15,598 $14,759 $420 $420 Note: CIP projects that are designated in the "Beyond CIP" category have all been placed in 6th year of the ISF, FY 2023/24 Reserve 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 ISF project work - projected 22,500 8,500 30,000 8,000 - 40,000 110,000 - CIP Facilities Funded 510,000
Overhead Allocation - - - - - - -
Sal/Benefits Allocation 105,998 120,838 137,755 157,041 164,893 173,137 181,794 190,884 Projected Total Cost 638,498 129,338 167,755 165,041 164,893 213,137 291,794 190,884 Required Funds contribution 210,500 146,688 146,688 146,688 146,688 146,688 146,688 146,688 Beginning Reserve Balance 431,066 3,068 20,419 (648) (19,000) (37,205) (103,654) (248,759) Reserve - increase (decrease) (427,998) 17,351 (21,067) (18,352) (18,204) (66,449) (145,106) (44,196) Ending Reserve Balance 3,068 20,419 (648) (19,000) (37,205) (103,654) (248,759) (292,955) Contributed Funds: 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 General Fund 70,290 70,290 70,290 70,290 70,290 70,290 70,290 70,290 Water 38,199 38,199 38,199 38,199 38,199 38,199 38,199 38,199 Wastewater 38,199 38,199 38,199 38,199 38,199 38,199 38,199 38,199

FUNDING REQUIREMENTS AND CONTRIBUTIONS
City of Fort Bragg
FY 2023/24 Adopted Budget

MAJOR PROJECTS/REPLACEMENTS
Notes 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Total City Hall:

Flooring New carpet $0 $0 $0
Paint Exterior $5,000 $60,000 $65,000
Electric/Generator/ EV Charging Stations $20,000 $0
HVAC 4 units $5,000 $5,000
Roofing $0 $0
ADA Doors $8,000 $0
Electric Vehicle facility $0 $15,000 $0
TOTAL City Hall $5,000 $5,000 $0 $0 $0 $70,000
City Hall East:

Electric $0
Lighting Gym $3,500 $3,500
Doors Double doors/heater room $0
Flooring Hallway carpet $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 $4,000 $3,500 $0 $0 $0 $0 $0 $7,500 Fort Building:

Paint $0 $10,000
TOTAL Fort Building $0 $0 $0 $0 $0 $0 $0 $10,000
Town Hall:

Paint Exterior $0 $0
Bathrooms Flooring/Fixtures/Misc $10,000
Carpentry Dais/Cabinets $3,000 $3,000
HVAC Heater $0
Doors/Windows $0
Landscaping $0
TOTAL Town Hall $0 $0 $0 $3,000 $0 $0 $0 $13,000
Guest House:

Paint $60,000 $0
Carpentry/Windows/Siding/Fencing $0
Roofing $0
Foundation/Stain Glass Rehab/Sign $0 $0 $11,500
Walkways and Signage $50,000 $0
TOTAL Guest House $0 $0 $0 $0 $0 $0 $110,000 $11,500
Police Department:

Paint Exterior/Interior $0 $22,000
Electric Generator Shed $0
HVAC 8 units $0
Roofing $0 $0
Emergency Generator $0
TOTAL Police Department $0 $0 $0 $0 $0 $0 $0 $22,000
Bainbridge Park
Wiggly Giggly $90,000
Tennis/Basketball $0
TOTAL Bainbridge Park $0 $0 $0 $0 $0 $0 $0 $0 $90,000
Noyo Headlands Park:

Noyo Center
Bathrooms Hardware, locks, etc. $4,500 $5,000 $13,500
Fencing Fence fabric $30,000 $16,000 $44,000
TOTAL Noyo Headlands Park $4,500 $0 $30,000 $5,000 $0 $57,500 Pomo Bluffs Park:

Parking Lot Resurface $40,000 $0
Bathrooms Roof/Bollards $9,000 $9,000
TOTAL Pomo Bluffs Park $9,000 $0 $0 $0 $0 $40,000 $0 $9,000 Noyo Beach:

General $0
TOTAL Noyo Beach $0 $0 $0 $0 $0 $0
Harbor Lite Trail:

Trail $0
TOTAL Harbor Lite Trail $0 $0 $0 $0 $0 $0
TOTAL MAJOR PROJECT FUNDING NEEDS: $22,500 $8,500 $30,000 $8,000 $0 $40,000 $110,000 $0 $200,500 Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

INFORMATION

TECHNOLOGY (IT)
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 and 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
• Layered CyberSecurity defense administration
• Telecommunication administration and installations
• Cloud services support
• Software maintenance and backups
• 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 Finance Director

TECHNOLOGY MAINTENANCE & REPLACEMENT

INTERNAL SERVICE FUND

Systems Analyst
Lead
Systems Analyst
City of Fort Bragg
FY 2023/24 Adopted Budget

FY 2022/23 TOP ACCOMPLISHMENTS
COMMUNICATION:
• Implemented new High Definition video capture and streaming system at Town Hall for supporting “hybrid” meetings for both in-person and remote attendance via Zoom. This new system provides better video quality and decreases complexity in several ways, including automatically creating a live stream to CFB’s Facebook page.
• Implemented both a new IT Ticketing system for internal use, as well as rolling out a new remote support / PC visibility capability.
• Completed decision and acquisition process for new, easy-to-use, and managed internal phone system. Implementation is on track for completion by the end of the FY 2023.
• Completed audit of all telephone numbers that the City is being billed for.

DATA / NETWORK SECURITY:
• Implemented government-approved, cloud-based server backups, with secure isolation of data from malware such as ransomware.
• Implemented Penetration testing and Vulnerability scanning automated tools so we can have visibility to previously hidden weaknesses and prioritize addressing them.
• Implemented vastly improved critical infrastructure Log storage with 1 Year retention times.
• Tightened Email “anti-spoofing” security to ensure that only we (and our approved third-party agents) can send mail from “fortbragg.com.” • Implemented automated weekly email anti-“phishing” training campaigns via KnowBe4.
• Implemented automated quarterly CyberSecurity online training campaigns, also via KnowBe4.
• Implemented MFA for critical accounts’ access to Springbrook. • Implemented new Windows Active Directory servers (replacing EOL hardware), including up-to-date Windows Server 2022 operating system. (Older OSes have many, many known and exploited security holes.)
• Acquired a new Next-Gen Firewall for installation at City Hall, properly sized to support all City traffic as needed.
• Acquired and provisioned small, portable, easy-to-use cellular hotspots for employees to use with laptops while traveling or for other remote work needs. (Avoids risks of using possible unsecured/unencrypted public Wi-Fi.) INFRASTRUCTURE & SERVICES PERFORMANCE AND RESILIENCY:
• Completed Phase One of hardware upgrades required to maximize internal LAN switch availability and ability to prioritize Voice over IP traffic. • Implemented Starlink low-orbit satellite connectivity for Internet and (soon) voice connectivity in case of local fiber damage or primary ISP outages. • Began implementation of a new Network Management / Visibility System that will vastly improve our ability to detect problems with the network before they affect users (expected to be complete by the end of the FY).

City of Fort Bragg
FY 2023/24 Adopted Budget

• Replaced 13 of the City’s PCs that were not meeting the performance needs of employee job requirements.
• Configured 11 “Toughbook” laptops (with built-in cellular connectivity) to be deployed in Police cars.
• Completed decision and acquisition process for higher security and higher performance internal Wi-Fi system.
• Completed decision and acquisition process for replacing additional EOL servers (File Servers and Hyper-V), expected by the end of the FY 2023.

PERFORMANCE / WORKLOAD MEASURES

FY2023/24 TOP PRIORITIES
COMMUNICATION:
• As part of the Town Hall physical improvement and upgrade project, we plan to expand and rebuild the TH Tech Room and replace/upgrade the audio and video cabling infrastructure.
• Cancel all unused/unneeded telephone lines.
• Save per-minute call charges by directing most outbound calling from the new telephone system to be completed via VoIP.

DATA / NETWORK SECURITY:
• Begin formal work against a security framework with a partner and tool that will result in a continuous process of detecting and addressing both possible existing and newly emerging security risks.
• Create formal Incident Response, Disaster Recovery, and Business Continuity Plans. Test all three of these by holding “tabletop exercises.” • Work with City Attorney and City Administration to create Surveillance Technology Policy.
• Work with City Attorney and City Administration to add cybersecurity indemnification language to all contracts.
• Replace our first-level Email protection / SPAM / Malware filter solution with one better able to meet current threats and SPAM filter evasion techniques.

Indicators FY 2021/22 FY 2022/23
Number of requests for repairs and/or technical assistance 1,398 1,064 Spam messages blocked 197,728 148,679
Computer viruses blocked 9,752 8173
Views of Broadcasted meetings 52,782 9,648
City of Fort Bragg
FY 2023/24 Adopted Budget

• Since we now have several Firewalls, we will implement a F/W management system that will automate keeping our security policies up-to-date on all of them at once.
• Continue to improve our implementations and use of our new security “layers”. • Once our new switches have arrived and been installed, we will add Net Flow monitoring to our newly implemented NMS / SIEM. This will give us a much deeper ability to “see” the traffic on our network.
• Implement MFA for VPNs.
• Continue to roll out MFA across the organization.
• Isolate any remaining old OS devices behind F/W DMZs. • Complete implementation of new LiveScan system at PD. • Set up Radius services on AD servers, and integrate Firewalls with them for automatic, fine-tuned VPN access to resources based on User Groups. • Set up old servers as “sandbox” environment. Use to determine time to restore entire servers from backups, and for use in case of malware attack. • Develop process to address annual Identity Cert renewal/update requirements. • Set up new CH Firewall as alternate VPN login path in case of a primary (PD) path outage.

INFRASTRUCTURE & SERVICES PERFORMANCE AND RESILIENCY:
• Provide Solutions Architect level participation in the FttP (Broadband) project. • Work with Police Dept. to plan and roll-out new infrastructure for Police patrol connectivity and efficiency (VPNs over cellular service to laptops in patrol vehicles).
• Support the roll-out of new security cameras and new card reader door access control to the Police Dept. and certain other locations. • Complete re-design of CFB IP addressing / subnetting space, and implement. • Complete Phase 2 roll-out of hardware upgrades required to maximize internal LAN availability and improve internal traffic visibility/security by implementing new LAN switches at all locations.
• Implement new Next-Gen Firewall for installation at City Hall (purchased in FY2022-23, and properly sized to support all City traffic as needed). Once in place, will configure for higher performance connection to PD over a VPN, rather than the current Wi-Fi point-to-point connection.
• Once all hardware/software upgrades are in place, implement programming changes that will provide for auto-failover around certain current single points of failure.
• Design and implement a new, higher-performing Public Wi-Fi system for the downtown area.
• Implement new File Servers and Hyper-V servers.
• Rework how DHCP is set up to improve resiliency.

City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET OVERVIEW
The Information Technology’s (IT) FY 2024 Adopted Budget is $701K, an increase of 15% from the prior fiscal year. Salaries and Benefits increased by 31% from Cost of Living Adjustments and step increases. The IT Systems Analyst lead was hired in November 2022. The annual cost will be realized in the new fiscal year.

In FY 2022, the City undertook various Network Systems, Office 365, and Firewall upgrades as Worldwide cyber threats increased against organizations of all sizes and types. These necessary deferred upgrades have increased the IT Budget year over year is necessary for secure, resilient operations in the current environment. The proposed budget will focus on Data/Network security, infrastructure & service performance, resiliency, and communications.

In FY 2023/24, the Adopted IT Budget for non-personnel costs is $479K, increasing 8% from the prior year. According 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 2024, the fund balance is estimated to be under $9K, based on the Fund’s 5-year plan and the substantial increases in operating expenditures during the last fiscal year.

City of Fort Bragg
FY 2023/24 Adopted Budget

IT DEPARTMENTAL BUDGET SUMMARY
FUND 521
DEPARTMENT: 4394
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Expenditure:

Personnel Services $ 93,977 $ 197,640 $ 168,275 $ 220,806 31% Non-Personnel Services 433,312 450,632 443,376 479,838 8% Total Departmental Expenditure 527,290 648,272 611,652 700,644 15% Revenue:

Charges for services - Allocation ISF 497,457 471,859 612,088 612,088 0% Transfers - - 135 6,884 4999%
Total Departmental Revenue 497,457 471,859 612,088 618,972 1% Net Revenue/Expenditure (29,833) (176,412) 436 (81,672) -18829% Cost Allocation
Expense - Cost Allocations 7,992 (8,212) - 7,992 100%
Revenue - User Fees (497,457) (471,859) (612,088) (612,088) 0% Net Cost Allocation (489,465) (480,071) (612,088) (604,096) -1% Net Expenditure $ 459,631 $ 303,659 $ 612,524 $ 522,424 -15% BUDGET DETAIL:

Fund #521
Department: 4394
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
0100 Salaries & Wages $ 69,056 $ 140,145 $ 124,966 $ 170,065 36% 0200 Employee Benefits 24,922 57,495 43,309 50,741 17%
Personnel Services 93,977 197,640 168,275 220,806 31%
0319 Professional Services 390 - - 50,000 100%
0351 Equipment Repair & Maint 1,964 4,100 3,000 4,200 100% 0366 Training/Travel Reimbursement 1,629 2,000 3,481 4,260 22% 0381 Small Tools & Equipment 6,627 3,500 4,784 5,000 5% 0382 Hardware 32,130 108,068 100,000 55,329 -45%
0383 Software 16,430 9,838 8,459 28,025 231%
0384 Hardware/Software Support 358,693 316,826 316,826 313,673 -1% 0619 Misc Exp/ PEG - 5,000 5,000 19,351 287%
Non-Personnel Services 433,312 450,632 443,376 479,838 8% Sub Total - Costs 527,290 648,272 611,652 700,644 15%
Total Information Technology Services $ 527,290 $ 648,272 $ 611,652 $ 700,644 15% City of Fort Bragg
FY 2023/24 Adopted Budget

FY 22-23
Adopted
Budget
FY 23-24
BUDGET
FY 24-25
Projected
Budget
FY 25-26
Projected
Budget
FY 26-27
Projected
Budget
FY 27-28
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 $ 18,139 $ 18,139 $ 18,139 CDO-Cisco Firewall Cloud Management 2,021 $ 2,041 $ 2,061 $ 2,081 $ 3,001 $ 3,031 MCN/AT&T - Fusion Internet at CH 2,000 $ 1,907 1945 2120.05 2310.8545 2518.83141 Cisco LAN Switches Annual Licenses and SmartNet
Springbrook Maintenance Contract Due July 1 47,479 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 Auto CAD Subscription Due in October 4,400 $ 3,700 $ 3,700 $ 3,700 4,000 4,000 Parcel Quest 5,000 $ 5,000 5,000 5,000 5,100 5,100
Budget Software $ 27,000 $ 27,000 $ 27,000 $ 27,000 $ 27,000 PD IBM Maintenance TracNet 14,500 $ 17,976 19,774 21,751 23,926 26,318 DLB Associates - IBM Server Maintenance 3,000 $ 3,450 3,968 4,563 5,019 5,520 App River / Spam Filter 1,600 $ 5,520 $ 5,520 $ 5,520 6,072 6,072 Granicus/Legistar Annual Maintenance Website and Gov Message 17,000 $ 18,791 $ 18,791 $ 18,791 20,000 20,000 Granicus Encoder Maintenance - Addition for new HD 4,400 $ - Granicus Encoder New 4,068 $ -
600 $ 600 600 600 600 600
600 $ 600 600 600 600 600
Adobe Enterprise agreement 4,000 $ 4,000 4,000 4,000 4,400 4,400 PD - Training TMS Annual Fees 2,400 $ 2,400 2,400 2,400 2,640 2,904 HWA UPS Maintenance and Warranty (four years)
Civic Plus Site - $ -
Code Publishing Company - Muni Code 2,500 $ 2,500 2,500 2,500 2,750 3,025 ESRI - ARC GIS concurrent users 10,000 $ 2,500 2,500 2,500 2,750 3,025 Knowbe4 7,514 8,000
Password Manager $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 Munimetrix Maintenance Due annually on July 28 / Papervision 1,800 1,800 1,800 1,980 2,178 Comcast For City at PD MDF 5,000 $ 5,000 5,000 5,000 5,500 5,500 Comcast Town Hall 2,200 $ 1,604 $ 1,604 $ 1,604 $ 1,800 $ 1,800 WT/CY Internet / VPN to PD $ 2,667 2,667 2,667 2,800 2,800 PD Netmotion $ 1,525 1,677 1,844 2,028 2,230
PD Netmotion Server
PD Vision Mobile Software $ 15,054 3,312 3,477 3,824 4,206 MCN - Fortbragg.com registration 240 $ 240 240 240 240 240 Beacon Read Center support (Water billing software) Paid in May 6,860 $ - CLIPs Annual Maintenance-PD 800 $ 1,001 $ 1,001 $ 1,001 $ 1,001 $ 1,001 Dude Solutions (DBA: Brightly) Maint Software 6,000 $ 6,000 6,000 6,000 6,000 6,000 Next Request 4,850 $ 4,850 4,850 4,850 4,850 4,850
SSL Certificate - Go Daddy 600 $ 600 600 600 600 600
StarLink 7,320 $ 7,320 7,320 7,320 7,320 7,320
Zoom 660 $ 816 $ 860 $ 860 $ 860 $ 860
Windows 365-Emails 9,600
Archive Social 5,988 $ 5,990 6,589 7,188 7,188 7,188
Druva - Backup System - Cloud back ups 8,000 $ 7,666 8,000 8,000 8,000 8,000 Net-File FPPC Filing - City Clerk 2,900 $ 2,900 2,900 2,900 3,000 3,000 Kiosk - Connected sign 700 $ 3,500 $ 3,500 $ 3,500 $ 3,500 $ 3,500 Firewall Licensing & VPN 2,175 $ 2,671 4,021 4,250 4,675 5,142 Cisco SmartNet Maintenance Contract & VPN -Firewalls 880 $ 1,600 1,625 1,650 1,675 1,700 DUO Multifactor Authentication 2,412 $ 1,710 1,800 1,845 1,895 1,945 Cloud-based Logs retention 11,000 $ 11,379 12,289 13,000 13,000 13,000 vPen Testing annual software 7,500 $ 7,500 7,500 7,500 7,500 7,500 Cisco LAN Switches Licensing and SmartNet (Maintenance) 13,855 $ 13,855 13,855 14,000 14,140 14,281 Licensing for proposed new Wireless Access Points Internal Network- inc. security integration 14,173 5,100 Docusign 300 $ 1,725 1,725 1,725 1,725 1,725
Nor-Cal Telephone Repair Service 4,000 $ -
New Telephone System Licensing & Maintenance 8,150 $ 12,240 - - 3,000 TeamViewer $466.80 $466.80 $466.80 $466.80 $466.80 $466.80 Mailgun 1,080 1,080 1,080 1,080 1,080 1,080
Trello Project Tracking 120 $ 120 $ 120 $ 120 140 140
MCN/AT&T Internet at CH (already purchased) $1,889 1,889 $ $1,889 1,889 1,889 1,889 MDM - Mobile Device Manager $5,300 $4,800 $4,800 $4,800 $4,800 Verkada Door Access Control Install & 10-Yr Licensing - CH, TH $50,484 Verkada Additional Cameras Install & Licensing - TH, GHM $36,093 Verkada Additional Cameras Install & Licensing - CH $54,580 MS 365 Government G3 Plan $28,080 $28,080 $28,080 $28,080 $28,080 Sub-total- Software/Hardware Support Maintenance $ 275,226 $ 313,673 $ 354,866 $ 342,914 $ 365,645 $ 327,475 Information Technology Maintenance & Repair Internal Service Fund Detail Schedule Anywhere - PD Maintenance
APBnet-TRAK-CriticalReach-Crime Bulletin Software - PD
City of Fort Bragg
FY 2023/24 Adopted Budget

FY 22-23
Adopted
Budget
FY 23-24
BUDGET
FY 24-25
Projected
Budget
FY 25-26
Projected
Budget
FY 26-27
Projected
Budget
FY 27-28
Projected
Budget
521-4394-0381
Small Tools & Equipment
Miscellaneous Small Tools - Cables, batteries, tools, ect.) 3,500 $ 5,000 5,000 5,000 5,100 5,200 Sub-total- Small Tools & Equipment $ 3,500 $ 5,000 $ 5,000 $ 5,000 521-4394-0351
Equipment repair
UPS Batteries 200 $ 500 500 500 750 750
Network Cabling 1,500 $ 1,500 1,500 1,500 1,500 1,500
Charging cables and bricks 200 $ 200 200 200 200 200
Video Cards 'Boards Cameras 2,200 $ 2,000 2,000 1,200 2,000 2,000 Sub-total- Equipment Repair $ 4,100 $ 4,200 $ 4,200 $ 3,400 $ 4,450 $ 4,450 521-4394-0382
Hardware - upgrades/infrastructure improvements
User WorkStation Replacement 20 units @900 each 15,000 $ 18,000 $ 18,000 $ 18,000 20,000 20,000 Laptops $ 1,800 $ 1,800 $ 1,800 2,000 2,000
User Monitor Replacements 3,000 $ 3,600 3,000 3,000 3,000 3,000 Plotters/Printers 2,000 $ 2,000 2,000 2,000 2,000 2,000 iPads for Council/Planning Commission 1,500 $ - 1,230 1,230 1,230 1,230 Granicus Encoder New 4,068 $ -
TownHall Cables - $ 600 500 500 500 500
55 Inch Monitor for WWTF SCADA - $ - 1,200 1,200
Security Cameras - BBP 12,000 6,000 6,000
Laptops for Toughbook replacement $ 3,500 -
SCADA Computer with Video Cards - 3,000 3,000
Security Camera Monitoring for CH 6,000
Public Use Kiosk PC - Connected Signs License Fee $ -
Wireless Access Points Internal Network 23,000 $ - - -
HyperV Server 60,000
Microphone Equipment $ 2,000 2,000 - 1,500 1,500
Environmental Controls and Racking 500 $ 500 300 300 300 300 Email Server Dell R730 Hyper V -
UPS for PD & CH server rooms 3,000 $ 7,000 3,500 3,500
Replace all EOL LAN switches with New or Refurbished current models 15,214 $ 15,929 15,929 - Replacement and new Firewall 2,041 $ - - -
New Backup Hardrives 1,500 $ - - -
PD - UPD Connection 3,000 3,000 3,000 3,000 3,000
Phone System 35,682 $ 400 400 400 400 400
Verkada Door Access Control H/W - CH, TH $ 32,274
Verkada Cameras H/W - TH, GHM 17,949
Verkada Additional Cameras H/W - CH 33,280
Sub-total- Hardware $ 187,505 $ 55,329 $ 91,133 $ 60,679 $ 67,210 $ 38,130 521-4394-0383
Software - upgrades/infrastructure improvements
Software
Windows Server Software 2022 1,000 $ 24,025 - - 25,000
Windows 11 Pro OS 1,000 $ 4,000 4,000 4,000 4,000 4,000 Office Standard 80 @ 239
Sub-total- Software $ 2,000 $ 28,025 $ 4,000 $ 4,000 $ 29,000 $ 4,000 Hardware
Information Technology Maintenance & Repair Internal Service Fund Detail City of Fort Bragg
FY 2023/24 Adopted Budget

FY 22-23
Adopted
Budget
FY 23-24
BUDGET
FY 24-25
Projected
Budget
FY 25-26
Projected
Budget
FY 26-27
Projected
Budget
FY 27-28
Projected
Budget
Training and Conferences
Training Budget
Storm Wind - Distance Learning 2,580 $ - 2,580 - 2,750
Training/Travel 2,000 $ 4,000 $ 4,000 $ 4,000 $ 4,000 $ 4,000 MISAC Fee 260 $ 260 260 260 260 260
Sub-total- Training & Confrence $ 4,840 $ 4,260 $ 6,840 $ 4,260 $ 7,010 $ 4,260 521-4390-0741
Public Wi-Fi Upgrades and Maintenace
13DB Antenna -
Wireless station 1,000 1,000 1,000
Equipment repair 300 300 300
ESTIMATE to replace /upgrade Public WiFi for all of downtown - 25,000 8300 Sub-total- Public Wi-Fi $ 1,300 $ 26,300 $ 1,300 $ - $ 8,300 521-4394-0319

PROFESSIONAL SERVICES
NIST 800-171 & Other Security Consultants $ 45,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Unexpected Consultancy $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Sub-total- Professional Services $ - $ 50,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 No Acct Number
Information Technology Paid by other accounts
Treatment SCADA Systems software update to 64bit 510 3,000 3,000 3,000 3,000 DownHome Loan Manager (CDBG Funds) 1,500 1,200 595 650 700 Water Treatment IPad Covers 426 426 450 450
Public Works Phone Covers 80 80 80 80
PD Smart Phone Covers 260 260 260 260
Part Time AV Tech PEG Work (see Payroll) 26,500 25,291 25,291 25,291 25,291 Half of CLIPS CAD (Ukiah PD) 774 774 774 774 774
Live Scan Machine TO BE PAID FOR WITH AF FUNDS 22-23 21,764 $ 3,600 3,960 4,356 4,791 5,270 Conference Call Bridge 336 336 336 336 336
PD Cogent - Criminal (booking) LiveScan Machine
PD Netmotion Server - AF $ 5,000 $ - $ -
Additional Verkada Cameras and Door Access Control - WT $ - $ 25,500 Additional Verkada Cameras and Door Access Control - WWT $ - $ - 10,000 Additional Verkada Cameras - BBP -- ESTIMATE $ 25,000 $ - BlueBeam software $ 1,150 $ 1,150 $ 1,150 1,250 1,250
FirstNet $ 25,943 $19,869 $19,869 $19,869 $19,869
Other information (Not Calculated to IT Budget) $ 56,384 $ 30,693 $ 81,346 $ 81,637 $ 66,751 $ 57,280 521-4394-0619
PEG
Franklin Studio Internet / Wi-Fi 1,800 $ 2,551 2,551 2,551 2,750 2,750 TH Camera Replacement 2,700 2,700 2,700
Small Circuit Replacement 500 750 750
Replacement Tricaster Server
Replacement Mac Server $ 8,000
Softron Software $ 2,800
Replace speakers and recable audio / video $ 6,000
Sub-total- PEG $ 5,000 $ 19,351 $ 6,001 $ 6,001
Total Information Techonology $ 483,471 $ 479,838 $ 513,340 $ 442,554 $ 488,315 $ 401,615 Information Technology Maintenance & Repair Internal Service Fund Detail City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

FLEET - ISF

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.

DIRECTOR OF PUBLIC WORKS
Operations Supervisor
Mechanic

FLEET & EQUIPMENT SERVICES

INTERNAL SERVICE FUND
City of Fort Bragg
FY 2023/24 Adopted Budget

• 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 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 2024 Adopted Budget for the Fleet & Equipment Services is $472k, a decrease of 44%.

In FY 2023, new-car prices since the pandemic have caused significant increases nationwide caused by the supply chain disruption (in global semiconductors shortage, supply of chips, and other disruptions caused by the pandemic) that has created new-vehicle scarcity in recent years, resulting in a seller's market. According to research firm J.D. Power, the average price paid for a new vehicle hit a record of $47,362 in December.

In the long-term vehicle plan, seven cars were replaced in FY 2023 (2 Public Works and 5 Police vehicles), with three vehicles carried forward from the prior year due
to long wait times (8 months+) for a new vehicles. The
United States Department of Agriculture (USDA) Grant
will reimburse the City $205K for vehicles purchased..

In FY 2024 Budget, three vehicles are being proposed
to be replaced for $195K – see the replacement plan
on the next page. 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.

Personnel and Benefits costs are expected to decrease by 5%, mainly due to the mechanic retiring at the start of the fiscal year, the replacement personnel benefits and CALPERS costs are miscellaneous rather than Classic- causing the fund to realize savings. Also included is the retirement costs payout of vacation/sick leave.

City of Fort Bragg
FY 2023/24 Adopted Budget

FLEET & EQUIPMENT SERVICES DEPARTMENTAL BUDGET SUMMARY
FUND 522
DEPARTMENT: 4550
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Expenditure:

Personnel Services $ 150,409 $ 128,390 $ 139,900 $ 132,280 -5% Non-Personnel Services 442,525 570,300 698,305 340,300 -51% Total Departmental Expenditure 592,934 698,690 838,205 472,580 -44% Revenue:

Misc Revenues - - (1,000) (5,000) 100%
Allocation - Int Serv Fund - - (1,000) (479,513) 100%
Total Departmental Revenue - - (1,000) (484,513) 48351% Net Expenditure (592,934) (698,690) (839,205) (11,933) -99% Cost Allocation
Revenue - Personnel Allocations (342,307) (409,513) (458,000) (479,513) 5% Net Cost Allocation (342,307) (409,513) (458,000) (479,513) 5% Net Expenditure $ (250,627) $ (289,177) $ (381,205) $ (491,446) 29% BUDGET DETAIL:

Fund #522
Department: 4550
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
0100 Salaries & Wages $ 71,443 $ 70,519 $ 82,055 $ 79,488 -3% 0200 Employee Benefits 69,129 45,991 45,967 40,913 -11% 0801 Salary/Benefit Allocation 9,837 11,879 11,879 11,879 0% Personnel Services 150,409 128,390 139,900 132,280 -5%
0319 Professional Services 439 2,000 500 1,000 100%
0351 Equipment Repair & Maint 6,676 6,000 13,207 12,000 -9% 0352 Vehicle Repair & Maint 45,310 32,000 48,000 40,000 -17% 0366 Travel/Training Reimbursement 30 500 250 500 100%
0375 General Supplies 1,149 1,200 800 1,200 50%
0381 Small Tools & Equipment 2,536 600 - 600 100%
0382 Fuel & Lubricants 94,979 90,000 91,548 90,000 -2%
0742 Vehicles 221,526 438,000 544,000 195,000 -64%
Non-Personnel Services 442,525 570,300 698,305 340,300 -51% Total Fleet Services $ 592,934 $ 698,690 $ 838,205 $ 472,580 -44% City of Fort Bragg
FY 2023/24 Adopted Budget

Unit No. Make Yr. Model Hours/Miles
FY 22/23
YE
FY 23/24
Proposed
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
FY 31/32
Projected
New New 2021 Generator
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
PW16 FORD 2006 F-150 X-TRA 73,402 $30,000PW46 STERLING 2020 Vactor 2,576 PW1 CHEV. 2000 3500 Flatbed 44,143 $104,000
CHE121 FORD 2006 ESCAPE 59,407 $38,000
PW5 FORD 2006 F-250 SERV. 81,415 $75,000
$141,000 $112,000 $255,000 $30,000 $38,000
PD745 FORD 2020 Ford Van 9,000 $70,000
PD735 FORD 2005 CROWN VIC 89,424 $83,000 $40,000PD747 FORD 2009 ESCAPE 140,000 $83,000 $40,000 PD744 FORD 2008 RANGER 65,000 $71,000 $80,000
PD1403 FORD 2014 INTERCEPTOR 95,000 $83,000 $40,000
PD501 FORD 2015 INTERCEPTOR 74,000 $83,000
PD500 FORD 2015 INTERCEPTOR 84,000 $83,000 $75,000 $40,000 PD509 FORD 2015 TAURUS 167,000 $45,000
PD503 FORD 2015 INTERCEPTOR 76,000 $70,000
PD510 FORD 2015 TAURUS 62,000 $45,000PD502 FORD 2015 INTERCEPTOR 52,000 $70,000 PD507 FORD 2016 INTERCEPTOR 45,000 $70,000
PD508 FORD 2016 INTERCEPTOR 44,000 $73,000
PD513 FORD 2018 INTERCEPTOR 30,000 $62,000 $75,000
Police Sub-Total $403,000 $83,000 $120,000 $115,000 $70,000 $70,000 $295,000 $75,000 $80,000 $0 $70,000 $544,000 $195,000 $375,000 $145,000 $108,000 $70,000 $295,000 $75,000 $80,000 $0 $70,000 Total Replacement Costs Vehicle Replacement Plan
Public Works Sub-Total
Dump Truck (10Yard)
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget
DEBT

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-as-you-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

CITY OF FORT BRAGG

DEBT MANAGEMENT POLICY
City of Fort Bragg
FY 2023/24 Adopted Budget

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 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 longterm 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-you-go, 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 City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

City of Fort Bragg
FY 2023/24 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 23/24 195,000 245,513 $ 440,513
FY 24/25 190,000 243,348 $ 433,348
FY 25/26 225,000 240,555 $ 465,555
FY 26/27 285,000 236,910 $ 521,910
FY 27/28 330,000 231,410 $ 561,410
FY 28/29 340,000 224,381 $ 564,381
FY 29/30 355,000 216,629 $ 571,629
FY 30/31 355,000 208,073 $ 563,073
FY 31/32 355,000 198,985 $ 553,985
FY 32/33 365,000 186,915 $ 551,915
FY 33/34 375,000 174,505 $ 549,505
FY 34/35 405,000 161,755 $ 566,755
FY 35/36 415,000 147,985 $ 562,985
FY 36/37 425,000 133,875 $ 558,875
FY 37/38 410,000 119,000 $ 529,000
FY 38/39 470,000 104,650 $ 574,650
FY 39/40 435,000 88,200 $ 523,200
FY 40/41 450,000 72,975 $ 522,975
FY 41/42 570,000 57,225 $ 627,225
FY 42/43 605,000 37,275 $ 642,275
FY 43/44 460,000 16,100 $ 476,100
$ 8,015,000 $ 3,346,262 $ 11,361,262
*Imputed interest is implied interest; no
interest is charged by the Department of Water Resources Principal Interest Total Fees Total Payment
FY 2023/24 Payments $ 195,000 $ 245,513 $ 440,513 $ 440,513 City of Fort Bragg
FY 2023/24 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 2023/24 Payments $ 332,000 $ 5,080 $ 337,080 $ 3,000 $ 340,080 City of Fort Bragg
FY 2023/24 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 2023/24 Payments $ 93,000 $ 92,010 $ 185,010 $ - $ 185,010 2018 CERTIFICATE OF PARTICIPATION
Wastewater System Improvements Project
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget
WATER

DEPARTMENT
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 the Water Department provides 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 regulatory agencies' water treatment levels, 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 on-going 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 2022/23 TOP ACCOMPLISHMENTS
• Working with Oneka Technologies on a floating
desalination project
• Finished Engineering of the replacement raw
water lines
• Started the relocation of the water main
running across the Pudding Creek Dam
• Started engineering on the Water Distribution
Master Plan
• Raw water Reservoir Project preliminary work

FORT BRAGG WATER DEPARTMENT
City of Fort Bragg
FY 2023/24 Adopted Budget

FY 2023/24 TOP PRIORITIES
• Begin construction of the Water Treatment Plant Rehabilitation Project • Start planning the development of the newly acquired MCPRD property • Start construction on the Raw Water Line Replacement Project

BUDGET OVERVIEW
The Water Enterprise Adopted Budget for FY 2024 is $2.6 million, a decrease of less than 1% from the prior year. Personnel costs increased by 26%; besides the COLA increases, benefit costs also increased by 3%, together with Merit increases. Due to the robust capital improvements in the Water Fund and drought conditions last couple of years, more staff time is being dedicated to the Water Fund, hence increasing the salary allocation for water-related work for Public work employees.

Utility costs in the prior year were forecasted to be above budget estimates. Energy costs for electricity have risen by 35% per month compared to last year due to rate increases with a slight increase in consumption. Additionally, General supplies, Property Insurance (25% increase), and Equipment Repair are budgeted to increase by $15K from significant increases in parts and supplies.

The Budget includes the final Debt payment for the 2014 Revenue Refunding Bond. Paying the debt off would put the Fund in a better position to seek financing options for Unidentified funding for some of the Fund’s more significant Capital Improvement Projects.

Charges for Services Revenues are estimated to increase by 2 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.

In the prior year, due to the water restrictions and conservation efforts, consumption declined year over year, causing a decline in the Fund's revenue. The City has been fortunate to receive enough rainfall in the Winter of 2022, one of our wettest winters. The revenue projections are an average of revenues before and after the water restrictions.

Infrastructure rehabilitation, replacement, and upgrade requirements are necessary to maintain an aging water distribution system. The Budget includes a rate study budget for the Fiscal year, which was last completed in 2014. The results will be brought to the City Council in January 2024.

Moreover, contributed capital of $2.8 million is for replacing water meters funded by Community Development Block Grants (CDBG).

City of Fort Bragg
FY 2023/24 Adopted Budget

WATER ENTERPRISE BUDGET SUMMARY
Fund 610
Department: 4610,4611 & 4612
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget %
Salaries & Wages 520,098 678,543 552,794 698,620 26%
Salary/Benefit Allocation 469,234 227,594 198,185 469,234 137% Other Operating Allocations 746,326 502,231 511,825 514,407 1% Non-Personnel Services 944,959 1,381,467 1,424,786 1,000,469 -30% Total Expenditure 2,680,617 2,789,836 2,687,591 2,682,730 0% Charges for Services 3,031,349 3,002,342 2,979,560 3,025,060 2% Use of Money & Property 56,689 69,800 66,800 19,100 -71% Miscellaneous 1,600 500 26,000 26,000 0%
Total Revenue 3,089,638 3,072,642 3,072,360 3,070,160 0%

NET EXCESS/(DEFICIENCY) OF REVENUES
OVER/(UNDER) EXPENDITURES 409,021 282,806 384,769 387,430 1% Transfers In 7,562,726 (687,650) 431,694 609,228 41%
Transfers Out (4,525,913) (687,650) - (1,901,728) 100%
CHANGE IN NET POSITION 3,445,835 (1,092,494) 816,463 (905,070) -211% * To arrive at audited change in net position on the full accrual basis subtract depreciation expense. $3,445,835 less $364,752 (depreciation) equals $3,081,083 (as published in the FY 2021/22 ACFR) City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET EXPENDITURE DETAIL:

Fund #610
Department: 4610, 4611, 4612
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+/-
Salaries & Wages 520,098 678,543 552,794 698,620 26%
0801 Salary/Benefits Allocation 469,234 227,594 227,594 469,234 106% Personnel Services 989,332 906,137 780,388 1,167,854 50% 0311 Legal 1,289 20,000 8,000 20,000 150%
0312 Auditing & Accounting 9,574 10,000 12,092 13,000 8% 0313 Laboratory 7,118 15,000 10,000 15,000 50%
0319 Professional Services 82,272 143,533 105,000 60,000 -43% 0320 Dues & Memberships 502 500 500 500 0%
0387 PERS UAL 50,000 25,000 25,000 25,000 0%
0342 Laboratory Supplies 3,585 12,000 12,000 10,000 -17% 0343 Chemicals 37,103 50,000 50,000 40,000 -20%
0351 Equipment Repair & Maint 43,144 37,500 10,000 40,000 300% 0352 Vehicle Repair & Maint - - 45,500 - -100%
0353 Building Repair & Maint 1,997 2,500 1,379 2,500 81% 0354 Laundry/Cleaning/Janitorial 2,188 2,200 1,002 2,000 100% 0360 Property Premium 31,351 40,442 50,151 62,689 25%
0362 Telephone & Communication 2,409 2,800 2,500 2,600 4% 0366 Training/Travel Reimbursement 5,192 11,000 3,100 10,500 239% 0372 Postage 12,599 5,000 10,000 7,100 -29%
0373 Licenses & Permits 10,617 10,000 45,500 24,000 -47% 0375 General Supplies 32,522 63,000 88,000 103,000 17%
0376 Medical/Safety Supplies 423 1,500 2,200 3,000 36%
0376 Arrearage Grant 29,746 - - - 0%
0381 Small Tools & Equipment 8,609 10,500 12,000 14,500 21% 0383 Utilities 147,423 144,000 148,869 175,000 18%
Materials & Services 519,662 606,475 642,793 630,389 -2% 0911 Principal - 745,851 745,851 332,000 -55%
0912 Interest 54,707 33,542 33,542 5,080 100%
0913 Fees 727 3,600 3,600 3,000 -17%
Debt Service 55,434 782,993 782,993 340,080 -57%
0606 Bad Debt Sent to Collection - (8,000) (2,000) -
Bad Debt Sent to Collection - (8,000) (2,000) - -
0499 Depreciation Expense 364,752 - - - 0%
0741 Machinery & Equipment - - 1,000 - -100%
0751 Infrastructure - - - 30,000 100%
0741 Machinery & Equipment 5,111 - - - 0%
Non-Routine Maintenance 369,863 - 1,000 30,000 2900%
Total Non-Personnel Services 944,959 1,381,467 1,424,786 1,000,469 -30% 0322 Fleet Services 67,942 58,348 67,942 67,942 0%
0396 Alloc to IT Services 16,047 13,465 13,465 16,047
0399 Admin Costs Allocation 662,337 430,418 430,418 430,418 0% Other Operating Allocations 746,326 502,231 511,825 514,407 1% Total Water Enterprise Before Transfers 2,680,617 2,789,836 2,716,999 2,682,730 -1% 0799 Transfer to Other Funds 4,525,913 687,650 - 1,901,728 100% Total Water Enterprise 7,206,530 3,477,486 2,716,999 4,584,458 69% City of Fort Bragg
FY 2023/24 Adopted Budget

Water Enterprise Administration Division
Line Item Detail
FY 23/24
Fund #610 Account Category Adopted
Department: 4610 Detail Detail Budget
Salary & Benefits
610-4610-0101 Salaries & Wages 421,237
610-4610-0102 Employee Benefits 277,383
$ 698,620
Materials & Services
610-4610-0311 Legal $ 20,000
610-4610-0319 Utility Billing Professional Services 40,000 610-4610-0312 Auditing & Accounting 13,000
610-4610-0360 Property Insurance 62,689
610-4610-0362 Telephone & Communication 2,600
610-4610-0372 Postage 7,100
Total Material & Services $ 145,389
Other Expenditures
610-4610-0387 PERS UAL additional Payment 25,000
Total Other Expenditures $ 25,000
Allocations
610-4610-0396 IT Internal Service Fund 16,047
610-4610-0399 Admin Costs 430,418
610-4610-0801 Salary/Benefits Allocation 469,234
Total Allocations $ 915,699
Total - Water Enterprise Administration Division $ 1,784,708 Water Enterprise Maintenance Division
Line Item Detail
FY 23/24
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 100,000
610-4611-0381 Small Tools & Equipment 7,500
Total Material & Services $ 112,500
Total - Water Enterprise Maintenance Division $ 112,500 City of Fort Bragg
FY 2023/24 Adopted Budget

Water Enterprise Treatment Division
Line Item Detail
FY 23/24
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 20,000
Programmable Logic Controller (PLC) Support 12,000
Backflow 4,000
Cathodic Protection 3,500
Fire Extinguisher Maintenance 500
610-4612-0320 Dues & Memberships 500
Operator/lab certification 500
610-4612-0342 Laboratory Supplies 10,000
610-4612-0343 Chemicals 40,000
610-4612-0351 Equipment Repair & Maintenance 40,000
Pumps & Controls 17,500
Equipment Replacement 12,500
Treatment Unit Parts 5,000
Electrical Equipment 5,000
610-4612-0353 Building Repair & Maintenance 2,500
610-4612-0354 Laundry/Cleaning/Janitorial 2,000
610-4612-0366 Training/Travel Reimbursement 5,500
610-4612-0373 Licenses & Permits 24,000
State Water Resource Control Board (SWRCB 17,000
California Fish & Wildlife 3,000
County Hazmat Fees 2,000
Air Quality Management District (AQMD) 2,000
610-4612-0751 Infrastructure 30,000
610-4612-0375 General Supplies 3,000
610-4612-0376 Medical/Safety Supplies 3,000
610-4612-0381 Small Tools & Equipment 7,000
610-4612-0383 Utilities 175,000
Total Material & Services 377,500
Continued on next page
City of Fort Bragg
FY 2023/24 Adopted Budget

Water Enterprise Treatment Division (continued)
Line Item Detail
FY 23/24
Fund #610 Account Category Adopted
Department: 4612 (continued) Detail Detail Budget
Debt Service
610-4612-0911 Principal 332,000
610-4612-0912 Interest 5,080
610-4612-0913 Fees 3,000
Total Debt Service 340,080
Transfers Out
610-7999-0799 1,901,728
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 Capital Reserve 349,963 Total Transfers 1,901,728
Total - Water Enterprise Treatment Division $ 2,619,308 City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

WASTEWATER

ENTERPRISE
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 highquality 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 2022/23 TOP ACCOMPLISHMENTS
• Prevented seasonal bulking conditions from filamentous bacteria. • Tested the operation of the equalization basins.
• Survived a very difficult winter.
• Developed new operational strategies that might be utilized to help other AeroMod plants mitigate hydraulic overload conditions.
• Improved winter bio-solids handling.

FY 2023/24 TOP PRIORITIES
• Installation of an onsite sodium hypochlorite system. • Installation and startup of bio-solids 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
City of Fort Bragg
FY 2023/24 Adopted Budget

PERFORMANCE/WORKLOAD MEASURES

WASTEWATER DEPARTMENT
INDICATORS FY20 FY21 FY22 FY23
Customer Service calls, wastewater 33 36 52 41
New customer sewer lines installed 0 2 1 8
Sewer mains cleaned/flushed in miles 16 18 15 12.8
Sewer mains and laterals repaired in number of jobs 9 8 11 26 Sewer manholes inspected 374 374 363 150
Sewer spill responses 1 2 5 3

BUDGET OVERVIEW
The Wastewater Budget for FY 2024 is $2.7 million, an increase of 5% from the prior year.

Salaries/Benefits increase of 7% are aligned with merit increases, COLA increases, and rising benefit costs. Additionally, the Operations Manager compensation increase of 5% has been built into the Budget as a result of the Compensation Study.

For Non-personnel Budget, property insurance is expected to increase by 25% and utilities by 13% to $300K. The general supplies budget is proposed to increase by 84% to $19K due to the increase in the cost of supplies. The biosolids removal cost of $300K has not changed from the prior fiscal due to the need to cover the costs of increases in truckloads of biosolids removal. All other expenditure categories have insignificant changes year-over-year.

Charges for Services Revenues are estimated to increase by 1%. 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.

In the prior year, due to the water restrictions and conservation efforts, consumption declined year over year, causing a decline in the fund's revenue. The City has been fortunate to receive enough rainfall in the Winter of 2022, one of our wettest winters. The revenue projections are an average of revenues before and after the water restrictions.

Moreover, the septic dumping station is projected to generate $95K in additional revenue, an increase of $40K from FY 2022.

Infrastructure rehabilitation, replacement, and upgrade requirements are necessary to maintain an aging water distribution system. The Water and Sewer Budget includes costs to undertake a Rate Study in FY 2024. The rate study results will be brought forward to the City Council in January 2024.

City of Fort Bragg
FY 2023/24 Adopted Budget

Municipal Improvement District #1; Wastewater Enterprise Fund 710
Department: 4710, 4711, 4712, 4713,
Appropriations & Revenue
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Salaries & Benefits $ 766,944 $ 796,316 $ 764,037 $ 818,525 7% Salary/Benefit Allocation (129,172) (231,775) (231,775) (129,172) -44% Other Operating Allocations 1,318,096 790,778 801,889 801,889 0% Non-Personnel Services 1,928,827 1,285,243 1,275,817 1,297,494 2% Total Appropriations 3,884,695 2,640,562 2,609,968 2,788,736 7% Charges for Services 3,484,719 3,137,050 3,387,640 3,416,756 1% Other Revenue 131,547 124,000 127,500 115,000 -10%
Total Operating Revenue 3,616,266 3,261,050 3,515,140 3,531,756 0%

NET EXCESS/(DEFICIENCY) OF REVENUES
OVER/(UNDER) EXPENSES (268,429) 620,488 905,172 743,021 -18% Transfers In 3,300,799 (20,058,642) (11,316,381) (1,638,662) -86% Transfers Out (2,561,000) (1,804,008) (964,850) (1,690,719) 75% NET CHANGE IN FUND BALANC$ 471,370 $ (21,242,162) $ (11,376,059) $ (2,586,360) -77% * To arrive at audited change in net position on the full accrual basis subtract depreciation expense. $471,370 less $829,815 (depreciation) equals $(358,445) (as published in the FY 2021/22 ACFR) City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET EXPENDITURE DETAIL:

Municipal Improvement District #1; Wastewater Enterprise Fund #710
Department: 4710,4711,4712, 4713
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+/-
0101 Salaries & Wages 446,800 494,942 498,394 502,683 1% 0200 Employee Benefits 320,145 301,375 265,643 315,841 19% Salaries & Benefits 766,944 796,316 764,037 818,525 7%
3499 Salary Benefit Recovery (132,940) (227,594) (227,594) (132,940) 0801 Salary/Benefits Allocation 3,769 (4,181) (4,181) 3,769 -190% Salary/Benefits Allocation (129,172) (231,775) (231,775) (129,172) -44% Personnel Services 637,773 564,541 532,262 689,353 30%
0312 Auditing & Accounting 11,701 10,000 10,091 11,701 16% 0313 Laboratory 25,491 45,000 22,015 45,000 104%
0319 Professional Services 323,087 410,495 397,495 360,000 -9% 0320 Dues & Memberships 150 1,000 394 1,000 154%
0342 Laboratory Supplies 146 - - - -
0343 Chemicals 72,634 171,209 171,000 130,000 -24%
0351 Equipment Repair & Maint 112,866 79,000 77,000 80,000 4% 0353 Building Repair & Maint 4,950 9,000 5,000 9,000 80% 0354 Laundry/Cleaning/Janitorial 746 700 700 750 7%
0360 Property Premium 49,798 64,240 56,506 70,633 25%
0362 Telephone & Communication 966 1,000 1,000 1,000 0% 0366 Training/Travel Reimbursement 3,869 9,500 6,500 9,500 46% 0372 Postage 12,583 9,000 12,000 12,000 0%
0375 General Supplies 32,935 16,500 10,617 19,500 84%
0376 Medical/Safety Supplies 6,069 6,500 6,000 7,000 17% 0377 Boot Expense 1,168 2,250 2,000 2,400 20%
0381 Small Tools & Equipment 8,876 11,000 6,000 11,000 83% 0383 Utilities 222,967 220,000 266,650 300,000 13%
0387 CALPERS UAL Payment 50,000 25,000 25,000 25,000 0% 0499 Depreciation Expense 829,815 - - -
0619 Miscellaneous 38,639 - - - -
Materials & Services 1,831,177 1,108,393 1,092,967 1,112,484 2% 0606 Bad Debt Sent to Collection - (8,000) (2,000) -
Bad Debt - (8,000) (2,000) -
0911 Principal 2,000 91,000 91,000 93,000 2%
0912 Interest 95,650 93,850 93,850 92,010 -2%
Debt Service 97,650 184,850 184,850 185,010 0%
Non-Personnel Services 1,928,827 1,285,243 1,275,817 1,297,494 2% 0322 Fleet Services 119,196 116,994 116,994 116,994 0%
0396 Allocation to IT Int Serv Fund 48,141 37,030 48,141 48,141 0% 0399 Admin Costs Allocation 1,150,759 636,754 636,754 636,754 0% Other Operating Allocations 1,318,096 790,778 801,889 801,889 0% 3,884,695 2,640,562 2,609,968 2,788,736 7%
0799 Transfer to Other Funds 2,561,000 1,804,008 964,850 1,690,719 Total Wastewater Enterprise $ 6,445,695 $ 4,444,570 $ 3,574,818 $ 4,479,454 25% City of Fort Bragg
FY 2023/24 Adopted Budget

FY 2022/23
Fund #710 Account Category Adopted
Department: 4710 Detail Detail Budget
Materials & Services
710-4710-0312 Auditing & Accounting $ 11,701
710-4710-0319 Professional Services 30,000
710-4710-0360 Property Premium 70,633
710-4710-0362 Telephone & Communication 1,000
710-4710-0372 Postage 4,000
Total Material & Services $ 117,334
Allocations
710-4710-0396 IT Internal Service Fund 48,141
710-4710-0399 Admin Costs 636,754
Total Allocations 684,895
Total - Wastewater Enterprise Administrative Division $ 802,229 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
710-4711-0319 Professional Services $ 5,000
710-4711-0366 Training & Travel 3,500
710-4711-0375 General Supplies 15,000
710-4711-0381 Small Tools & Equipment 4,000
Total Material & Services $ 27,500
Total - Wastewater Enterprise Maintenance Division $ 27,500 Line Item Detail
Municipal Improvement District #1
Wastewater Enterprise Maintenance Division
City of Fort Bragg
FY 2023/24 Adopted Budget

FY 2022/23
Fund #710 Account Category Adopted
Department: 4712 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 502,683
Employee Benefits 315,841
710-4712-0801 Salary/Benefits Allocation from General Fund 3,769 710-0000-3499 Salary/Benefits Allocation (132,940)
Total Personnel Costs $ 689,353
Materials & Services
710-4712-0313 Laboratory 45,000
710-4712-0319 Professional Services 325,000
Biosolids (3yr contract) $ 320,000
Backflow testing 1,500
Fire extinguisher maintenance 1,000
Flow meter calibrations 2,500
710-4712-0320 Dues & Memberships 1,000
710-4712-0343 Chemicals 130,000
710-4712-0351 Equipment Repair & Maintenance 80,000
Lift station fittings 6,000
Pump repair 15,000
Electrical hardware & maintenan 30,000
Small projects and improvements 15,000
Stainless steel/PVC hardware 4,000
Chemical Feed Parts 10,000
710-4712-0353 Building Repair & Maintenance 9,000
710-4712-0354 Laundry/Cleaning/Janitorial 750
710-4712-0366 Training/Travel Reimbursement 6,000
710-4712-0372 Postage 8,000
(continued on next page)
Municipal Improvement District #1
Wastewater Enterprise Treatment Division
Line Item Detail
City of Fort Bragg
FY 2023/24 Adopted Budget

FY 2022/23
Fund #710 Account Category Proposed
Department: 4712 Detail Detail Budget
Materials & Services, Continued
710-4712-0373 Licenses & Permits 17,000
Annual fees 10,000
Air Quality Management Dist. (AQ 3,500
State Water Resouce Cntrl Boar 3,500
710-4712-0375 General Supplies 4,500
710-4712-0376 Medical/Safety Supplies 7,000
710-4712-0377 Boot Expense 2,400
710-4712-0381 Small Tools & Equipment 7,000
710-4712-0383 Utilities 300,000
710-4712-0387 Section 115 Trust- UAL Contribution 25,000 Total Material & Services 927,650
Allocations
710-4712-0322 Fleet Services 116,994
Total Allocations 116,994
Debt Service
717-4712-0911 Principal 93,000
717-4712-0912 Interest 92,010
Total Debt Service 185,010
Total - Wastewater Enterprise Treatment Division $ 1,919,007 Municipal Improvement District #1 Cont'd
Wastewater Enterprise Treatment Division
Line Item Detail
FY 2022/23
Fund # 714 Account Category Proposed
Department: 4713 Detail Detail Budget
Materials & Services
714-4713-0751 Buildings 25,000
714-4713-0741 Machinery & Equipment 28,000
Total Material & Services 53,000
Total - Wastewater Enterprise Non-Routine Maintenance $ 53,000 Line Item Detail
Municipal Improvement District #1
Wastewater Enterprise Non-Routine Maintenance
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

CV STARR

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 dayto-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.

FY 2022/23 TOP ACCOMPLISHMENTS
• Successful offered several lifeguard training classes, which allowed the C.V Starr Center's pools to remain open at approximately 85% of pre-pandemic hours. • Offer several fitness classes, both on land and in the water. Fitness classes create a large draw of memberships; 90% of our fitness classes have returned. We have also been able to add several youth dance classes. These classes are new to the center, with attendance near capacity at almost every single class.
• The center was finally able to hire two Spin Instructors, which has allowed live spin classes to resume. These classes are wildly popular.
• The C.V Starr Center ran its first two-day Winter Workshop enrichment class. Both days were filled with children enjoying arts, crafts and of course swimming. We hope to continue to offer more and more enrichment classes as staffing permits. • Considering the current staffing challenges, we were able to reach our goal of opening the C.V. Starr Center 7 days a week. We were not able to do this in FY2021/2022 • Both the leisure pool and the competition pools aging boilers were replaced C.V. STARR COMMUNITY CENTER
City of Fort Bragg
FY 2023/24 Adopted Budget

• New chemical/chlorine water balancing equipment was installed. • We are on track to have the ultraviolet disinfecting equipment installed by the end of fiscal year.

FY 2023/24 Top Priorities
• Increase the number of trained lifeguards, thus allowing the C.V. Starr Center to extend its newly added Friday hours and obtain full pre-pandemic operational hours. • Work towards adding new memberships to achieve pre-pandemic levels. • Continue to work with both the City of Fort Bragg and Visit Fort Bragg to increase the visibility of the center and bring awareness of what the C.V. Starr Center has to offer to a larger demographic area. Become more creative with ways to increase memberships; add promotional offerings.
• Off-set the rising cost of day-to-day operations and minimum wage increases, by taking a realistic approach in raising the center's fees.
• Negotiate a higher reimbursement rate with Silver Sneakers. • Supersede pre-pandemic daily fee passes.
• Complete several much-needed capital improvement projects, such as replacing the facility's flat roof, replacing the facility's air handling system, and resealing the parking lot.

City of Fort Bragg
FY 2023/24 Adopted Budget

Budget Overview
The CV Starr Adopted Operating Budget for FY 2023/24 is $2.1 million, an increase of 17% from the prior year. Personnel costs are budgeted to increase by 31%, mainly from adding two senior lifeguard positions at an annual cost of $60K/each and increasing the employer contribution for health insurance from $800 to $1,200. Hiring and retaining lifeguards have been challenging in recent years, which affects operations. The two new positions would allow the center to extend its newly added Friday hours, obtain full pre-pandemic operational hours relying less on part-time lifeguards, which has been a challenge in hiring and retaining Additionally, worker's compensation insurance is rising by 5%. Non-Personnel costs are also expected to increase by 6% due to utility cost increases in propane and electricity, which have doubled in price in the last few years. The Marketing Budget is proposed to increase by $14K to help drive an increase in memberships by offering promotions and advertisement campaigns. Training and travel Budgets for Staff are also projected to increase as the center focuses on investing and developing Staff.

The City is actively seeking Grants to fund several of the needed Capital Improvement projects, which include replacing the Flat Roof and resealing the parking lot and the water slide staircase. The Adopted Budget includes $1.6 million to fund the HVAC Air intake System, funded from the CV Starr Capital reserves.

Overall, the fund's reserves are projected to be
reduced from $2.3 million to $1.1 million by the end
of the fiscal year.

A newly proposed Recession reserve is being
included in the Budget of $216K, equivalent to 10%
of operating expenditures, to stabilize the delivery of services during periods of severe operational budget
deficits and mitigate the effects of significant
unforeseen changes in revenues and expenses as
typically experienced during times of recession.

The projected Fund balance for the fund in June, 30, 2024:

Recession Reserves: $216,071
Operating Reserves: $974,706
Capital Reserves: -
Revenues projections are conservative with just a 1%
increase overall. Charges for services are expected to increase by 3% though, with the planned marketing and promotions campaigns which will likely increase memberships. Additionally, the center will be open on Fridays going into the new fiscal year which will also increase staffing and operating costs.

City of Fort Bragg
FY 2023/24 Adopted Budget

CV STARR ENTERPRISE FUND - OPERATING BUDGET
FUND 810
DEPARTMENT: 4812, 4813, 4814, 4815
Description
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Expenditure
Personnel Services $ 1,165,880 $ 1,439,777 23%
Non-Personnel Services 639,696 680,938 6%
Total Departmental Expenditure 1,805,575 2,120,714 17%
Revenue
Revenue from Operations 578,882 596,248 3%
Property Tax 280,324 283,127 1%
Interest 10,000 10,000 0%
Sales & Use Tax 1,193,693 1,199,769 1%
Other Revenue 40,000 40,000 0%
Total Departmental Revenue 2,102,899 2,129,144 1%
Net Expenditure 297,323 8,430 -97%
Revenue from
Operations, 28%
Property Tax ,
13%
Sales & Use Tax,
56%
Other Revenue,
2%
CV Starr - Revenue by Type FY 23/24
Revenue from Operations Property Tax
Interest Sales & Use Tax
Other Revenue
City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET EXPENDITURE DETAIL:

Fund #810 CV Starr
Departments: 4812, 4813, 4814, 4815
Object Description
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+/-
0100 Salaries & Wages $ 901,312 $ 1,132,480 26%
0200 Emp Benefits-CV Starr 264,568 307,297 16%
Personnel Services 1,165,880 1,439,777 23%
Administrative Expenditures
0311 Legal - CV Starr 5,000 2,000 -60%
0312 Auditing & Accting - CV Starr 9,000 9,000 0%
0317 Recruitment Costs 1,471 1,500 2%
0319 Professional Services 17,980 - -100%
0320 Dues and Memberships 2,300 2,000 -13%
0351 Equipment Repair & Maint 3,000 5,000 67%
0362 Telephone & Communications 12,000 12,000 0%
0365 Printing & Copying Costs 7,127 8,000 12%
0366 Travel and Training 1,840 2,000 9%
0372 Postage 600 600 0%
0373 License & Permits 11,550 5,000 -57%
0375 General Supplies 4,800 5,280 10%
0399 Admin Costs Allocation - CVSC 10,000 10,000 0%
0619 Miscellaneous 1,850 - -100%
0741 Machinery & Equipment 6,132 - -100%
4111 IT Services 25,419 25,419 0%
4115 Insurance 24,166 30,208 25%
4116 Bank Fees 1,000 4,800 380%
4117 LAFCO & Property Tax 5,811 5,811 0%
Total Administrative Expenditures 151,046 128,618 -15%
Facilities/Maintenance
0101 Professional Services 1,000 1,000 0%
0343 Chemicals 32,896 25,000 -24%
0351 Equipment Repair & Maint 35,000 55,000 57%
0210 Travel & Training 2,000 4,000 100%
0312 General Supplies 40,864 35,000 -14%
0351 Uniforms 1,000 2,000 100%
0383 Small Tools & Equipment 1,000 2,000 100%
0319 Utilities 330,000 350,000 6%
Total Facilities/Maintenance 443,760 474,000 7%
Continued on next page
City of Fort Bragg
FY 2023/24 Adopted Budget

BUDGET EXPENDITURE DETAIL (CONTINUED):

Fund #810 CV Starr
Departments: 4812, 4813, 4814, 4815
Object Description
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Guest Services
0320 Dues & Membership 1,000 3,100 210%
0365 Copying and Printing 500 500 0%
0366 Travel & Training - 3,000 100%
0375 General Supplies 500 1,800 260%
0378 Uniforms 700 700 0%
4114 Marketing and Promotions 1,000 15,000 1400%
4117 Merchandize & Art Sales 3,000 5,000 67%
Total Guest Services 6,700 29,100 334%
Recreation/Program Expense
0320 Dues and Memberships 1,000 1,400 40%
0366 Travel and Training 2,370 9,000 280%
0373 License & Permits 8,000 8,000 0%
0375 General Supplies 4,000 4,000 0%
0376 Program Supplies 8,620 8,620 0%
0377 Pool Side Supplies 9,300 9,300 0%
0380 Gym Side Supplies 2,200 2,200 0%
0378 Uniforms 2,200 2,200 0%
0379 Honorarium Expenses 500 4,500 800%
Total Recreation/Program Expense 38,190 49,220 29%
Non-Personnel Services 639,696 680,938 6%
Capital Improvements
0751 Capital Improvements 277,000 1,686,226 509%
Capital Improvements Total 277,000 1,686,226 509%
Total CV Starr Enterprise $ 2,082,575 $ 3,806,940
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget
GRANTS
The City of Fort Bragg actively seeks grants to augment ongoing revenue sources. Over the years, the City has successfully obtained 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 2024 budget year. If additional funds are awarded, budget amendments will be processed as needed to reflect grant revenues and expenditures.

GRANT SPECIAL REVENUE FUNDS
City of Fort Bragg
FY 2023/24 Adopted Budget

GRANT PRIOR FY 23/24

AMOUNT YEAR(S) ADOPTED
Fund AWARDED ACTIVITY BUDGET
110 Social Services Grant (PD) 222,348 222,348 50,000
Opioid Grant (PD) 345,363 140,000 205,363
567,711 362,348 255,363
118 Permanent Local Housing Allocation (PLHA)
PLHA 413,177 106,856
413,177 - 106,856
314 MCOG OWP
CBD Parking Feasibility Study-In Lieu Fee 57,062 15,000 42,062 CRRSAA-Relief Act Money (HR 133) for 2022/2 162,000 162,000 Total MCOG OWP 219,062 15,000 204,062
223 MCOG D1 RSTP
2022/23 Streets -Street Striping Component 206,405 206,405 EV Charging Station 232,951 232,951
Total MCOG RSTP 439,356 - 439,356
222 RMRA-Local Partnership Program (LPP)
2023/24 Streets Project 600,000 600,000
2025 Pavement Preservation Project 400,000 230,000
Highway Safety Administration (HSIP)
2023/24 Streets Project-Oak at Harold Segmen 248,130 248,130 Highway Safety Administration (HSIP)
Systematic Improvements at Unsignalized Inter 73,890 73,890 Total 1,322,020 - 1,152,020
329 Other State Grants
SB-2 Planning Grant 160,000 125,000 35,000
REAP 46,410 19,410 27,000
LEAP 65,000 35,000 30,000
Local Agency Technical Assistance - Broadban 479,529 103,500 376,029 CalRecycle- SB 1383 20,000 20,000 -
Total State Grants 770,939 302,910 468,029
330 Other Federal Grants
Economic Development Administration (EDA) 137,500 137,500 - U.S. Department of Agriculture
USDA - Fleet - 160,500 205,300
Total Federal Grants 137,500 298,000 205,300
319 Water Grants
Raw Water Line - DWR 8,800,000 4,055,000
Oneka Buoy- Desalination DWR 1,400,000 800,000
Water Treatment Plant- SRF 10,576,000 5,276,000
Total Water Grants 10,200,000 - 10,131,000
333 CDBG 2017 Grant
2017 NOFA:

Cypress Street Parents & Friends Housing Proj 3,433,620 3,433,620 - General Administration 212,016 212,016 -
Total 2017 NOFA 3,645,636 3,645,636 -
Description
City of Fort Bragg
FY 2023/24 Adopted Budget

GRANT PRIOR FY 23/24

AMOUNT YEAR(S) ADOPTED
Fund AWARDED ACTIVITY BUDGET
334 CDBG 2020 Grant(s)
2020 NOFA:

BALP 450,000 379,431 70,569
BALP Activty Delivery - Staff Time 25,000 1,124 23,876
BALP General Administration 25,000 9,750 15,250
Mill Site 93,004 93,004 -
Mill Site General Administration 6,996 2,680 4,316
Fire Station Planning 190,376 39,804 150,572
Fire Station General Administration 13,326 3,089 10,237 Code Enforcement 418,457 207,594 210,863
Code Enforcement General Administration 29,292 13,757 15,535 Micro Financial Assistance 115,000 7,250 107,750
Micro FA General Administration 2,000 759 1,241
Total 2020 NOFA 1,368,451 758,242 610,209
CDBG 2020 OTC Grant
Water Meter Replacement Project - Admin 81,082 3,257 77,825 Water Meter Replacement Project $ 2,863,283 2,036,580 826,703 Total 2020 OTC 2,944,365 2,039,836 904,529
335 CDBG-CV Grants
Coronavirus Response:

Utility Assistance Program 129,560 122,402 7,158
Utility Assistance General Administration 21,304 12,068 9,236 Utility Assistance Activity Delivery 26,630 21,867 4,763 BALP-CV 201,969 190,397 11,572
BALP-CV Activity Delivery - Staff Time 11,880 2,247 9,633 BALP - CV General Administration 23,761 7,253 16,508
Total 2020-CV NOFA 1&2 415,104 356,235 58,869
336 AMERICAN RESCUE PLAN FUND
ARPA 2021
Earmarked for Broadband 1,744,162 - 1,744,162
Total ARPA 1,744,162 - 1,744,162
337 NOYO HARBOR BLUE ECONOMY
Local Coastal Program Grant - Harbor 898,990 $ 35,000 500,000 Total LCTP 898,990 35,000 500,000
Total FY 23/24 Grant Activity $ 25,086,473 $ 7,813,208 $ 16,779,754 Description
City of Fort Bragg
FY 2023/24 Adopted Budget

Fund
No. Grant Special Revenue
314 Mendocino Council of Governments
(MCOG) Overall Work Program (OWP)
Grants
222 Highway Safety Improvement Program
222 RMRA-Local Partnership Program (LPP)
314 Coronavirus Response and Relief
Supplemental Appropriations Act of 2021
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:

The City's 2025 Pavement Preservation Project has been
awarded $400,000 for for various overlay treatments on up to 36 City Streets.

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
The City completed a Local Road Safety Plan in June 2022. This document allowed the City to compete for HSIP funding. The City applied for and was awarded funding for two projects. 1) Oak at Harold Segment Improvements- this project will be built with the 2022 Streets Project; and
2) Systematic Improvements at Unsignalized Intersectionsthis project includes improvents at various intersections including Pine Street and will go out for design in early 23/24.

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
City of Fort Bragg
FY 2023/24 Adopted Budget

Fund
No. Grant Special Revenue
222 RMRA-Local Partnership Projgramm LPP
223 Mendocino Council of Governments
(MCOG) Regional Surface Transportation
Program (RSTP)
●
●
329 Other State Grants
California Coastal Commission (CCC) ▪ LOCAL COASTAL PROGRAM GRANT PROGRAM $898,990 Planning effort to better understand existing environmental, physical, social and economic conditions of Noyo Harbor to support informed decision making for investment in coastal resiliancy strategies. Deliverables include a Communincations and Engagement Plan, the Noyo Harbor Blue Economy
Visioning, Resiliency and Implementation Plan, as well as an amendment to the City's Local Coastal Program to incorporate findings.

SB-2 $160,000:

Adpot Tiny Home Ordinance; implement Springbrook software to process buidling permits; update the City's Free Second Unit Plans program; establish community land trust.
▪ REGIONAL EARLY ACTION PLANNING (REAP) $46,410:

Support home ownership opportunities for households
earning up to 120% of the area mendian income through the community land trust model.
▪ PERMANENT LOCAL HOUSING ALLOCATION (PLHA) 5-Year
Plan: Build capacity of newly formed community land trust - Housing Mendocino Coast.
- 2019 $106,856
- 2020 $163,507
- 2021 $142,814
- 2022 / 2023 allocation yet to be determined

HOUSING GRANTS
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.
▪ LOCAL EARLY ACTION PLANNING (LEAP) $62,693:

Update housing regulations to comply with state law in both inland and coastal zones, as well as identify vacant and underutilized parcels for housing.

The City's 2022 Streets Project has been awarded $600,000 in LPP funds for thhe 22/23 FY
2022 Streets Project -Street Striping Component. This includes two years of D1-RSTP money from FY 17/18 & 18/19
distribution years.

Construction of the EV Fleet Charging Station pursuant to [23 U.S.C. 133(b)(15)] of the STBP Program includes one year of D1-RSTP money from the 19/20 FY.

Description
RMRA has two apporionment accounts LPP money is only
City of Fort Bragg
FY 2023/24 Adopted Budget

Fund
No. Grant Special Revenue
California Public Utilities Commission
(CPUC)
Department of Water Resources (DWR) ●
333 Community Development Block Grant Funds
2017
●
334 Community Development Block Grant Funds 2020
●
336
●
The 2020 CDBG grant awards provide:

America Rescue Plan Act - 2021
ARPA FUNDS $1,744,162
▪ LOCAL AGENCY TECHNICAL ASSISTANTCE (LATA)
$479,528.60: Pre-construction activities for deployment of a city-wide Fiber to the Premise (FTTP) broadband network.

Effort will result in final design and engineering based on the 2021 Fort Bragg Digital Infrastructure Plan, business plan, financing strategy, and marketing campaign.

This Special Revenue Fund accounts for funding authorized by the federal American Rescue Plan (ARP) Act. The funds have been earmarked for Broadband Infrastructure.
2017 Super NOFA: $3,645,636
The Cypress Street Residential Care Facility for the Elderly 2020 NOFA
• $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.

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.

Description
City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

SPECIAL

REVENUES
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
City of Fort Bragg
FY 2023/24 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

SPECIAL REVENUE FUNDS - RESTRICTED
FY 2022/23 FY 2022/23 FY 2023/24
FY 2021/22 AMENDED FYE PROPOSED
Fund Fund Description AUDITED BUDGET PROJECTED BUDGET
116 General Plan Maintenance Fee $ 32,230 $ 65,000 $ - - 117 Housing Trust Funds 3,000 3,000 - -
118 Permanent Local Housing Allocation - - 106,856
125 State Disability Access Fee 148 - - -
139 COPS AB1913 Allocation 145,424 160,000 165,271 170,229 167 Asset Forfeiture 32,704 98,927 110,867 146,000
176 RDA Housing Successor 250,000 2,500 - -
221 Highway User Tax (Gas Tax) 217,262 240,494 206,579 227,387 222 RMRA-Gas Tax 147,430 146,155 79,081 176,824
230 Traffic & Safety 2,185 4,100 4,100 3,800
250 Street/Alley Repair Sales Tax 216,532 70,720 369,130 255,219 Total - Restricted Funds $ 1,046,916 $ 790,896 $ 935,029 $ 1,086,315 City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

SUCCESSOR

AGENCY (RDA)

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 the 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 $126,546 of administrative costs for the period July 1, 2023 through June 30, 2024.

FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY
Fort Bragg Redevelopment Successor Agency
Fund 175
Department: 4810
Expense & Revenue
Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
Expense $ 225,062 $ 386,475 $ 384,627 $ 377,757 -2%
Total Expense 225,062 386,475 384,627 377,757 -2%
Redevelopment Property Tax Trust 383,125 386,475 382,100 390,340 2% Total Revenue $ 383,125 $ 386,475 $ 382,100 $ 390,340 2% City of Fort Bragg
FY 2023/24 Adopted Budget

\
BUDGET DETAIL:

Fund #175
Department: 4810
Object Description
FY 2021/22
Audited
FY 2022/23
Amended
Budget
22/23 FYE
Projected
FY 2023/24
Adopted
Budget
%
+ /-
0312 Auditing & Accounting $ 3,064 $ 3,100 $ 1,251 $ 1,251 0% Materials& Services 3,064 3,100 1,251 1,251 0%
0399 Successor Agency-RDA Admin All 123,376 125,175 125,175 126,546 1% Allocations 123,376 125,175 125,175 126,546 1%
0911 Principal - 170,000 170,000 165,000 -3%
0912 Interest Expense 96,862 86,550 86,551 83,200 -4%
0913 Fees 1,760 1,650 1,650 1,760 7%
Debt Service 98,622 258,200 258,201 249,960 -3%
Total Sucessor Agency $ 225,062 $ 386,475 $ 384,627 $ 377,757 -2% City of Fort Bragg
FY 2023/24 Adopted Budget

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
$ 165,000 $ 83,200 $ 256,550 $ 1,750 $ 258,300
$4,040,000
Fort Bragg Redevelopment Successor
Agency
Tax Allocation Bonds – Series 2015
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg
FY 2023/24 Adopted Budget

Capital Improvement
Progam (CIP) Budget
Fiscal Year
2024

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 2024 through FY 2028. “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 2024 include expenditures that will be appropriated through the FY 2024 Budget adoption process. Projected expenditures shown for FY 2023/24 through FY 2027/28 and Beyond CIP are provided primarily for project planning and longrange financial planning purposes and do not reflect a commitment of funds. Expenditure approval will be sought for these projects during the appropriate fiscal year.

CAPITAL IMPROVEMENT PROGRAM OVERVIEW
MARY
City of Fort Bragg
FY 2023/24 Adopted Budget

The CIP is comprised of 47 projects with a total cost of approximately $146 million. For FY 2024, 25 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.

The CIP is organized as follows:

1. FY 2024-2028 Five Year Capital Improvement Program – Expenditures by Category

2. FY 2024-2028 Five Year Capital Improvement Program – Expenditures by Source

3. FY 2024-2028 Capital Improvement Program Projects Detail City of Fort Bragg
FY 2023/24 Adopted Budget

Prior FY 24/25 FY 25/26 FY 26/27 FY 27/28 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 Broadband - Fiber ARPA/UI 103,963 6,000,000 9,000,000 15,103,963 15,103,963 417 City Hall - Roof and Solar ISF 150,000 150,000 150,000 City Hall - Siding Replace - East Side ISF 70,000 70,000 70,000 City Hall - Siding Replace - South Side ISF 85,000 85,000 85,000 Lighting Replacement - OBF PGE 150,000 150,000 150,000
428 EV Charging Station - PD 232,951 232,951 232,951
E. City Hall, Rehabilitation & Stabilizatio U/I - 200,000 200,000 423
Town Hall Bathrooms, Windows,Paint,
Wall repair ISF 40,000 140,000 180,000 180,000
424 Main St Fire Station Rehab CDBG 39,804 150,572 8,500,000 8,690,376 8,690,376 Fire Station Roof UI 100,000 100,000 100,000
427
Police Department Roof Replacement -
Solar ISF - 80,000 80,000 80,000
427 Police Department Paint and Repairs ISF 70,000 70,000 70,000 427 Corporation Yard Roof Replacement ISF 105,000 105,000 105,000 Total Municipal Facilities $ 438,767 $ 7,544,523 $ 17,665,000 $ - $ - $ - $ 25,648,290 $ 200,000 $ 25,848,290

PARKS & COMMUNITY SERVICES
419 Bainbridge Park Improvements U/I 1,691,279 1,691,279 1,691,279 Pomo Bluffs Park - Parking lot
rehabilitation U/I 50,000 50,000 50,000
Total Parks & Community Services $ - $ 1,691,279 $ - $ - $ 50,000 $ - $ 1,741,279 $ - $ 1,741,279

STREET MAINTENANCE & TRAFFIC SAFETY
2025 Pavement Preservation Project

LPP/LOCAL
STREETS - 230,000 2,829,634 3,059,634 3,059,634
421 Bollard and Street Light Project local streets 299,277 299,277 299,277 Rule 20 Project U/I - 1,319,000 1,319,000
421 Systematic Improvements at Unsignaliz HSIP/Local 91,600 91,600 91,600 421 Street Rehabilitation 2022/23
LPP/Streets/
CRSAA/Ent 296,339 4,086,429 4,382,768 4,382,768
Total Street Maint. & Traffic Safety $ 595,615 $ 4,408,029 $ 2,829,634 $ - $ - $ 7,833,278 $ 1,319,000 $ 9,152,278

CV STARR ENTERPRISE
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 1,686,226 1,686,226 1,686,226 810 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 $ 317,600 $ 1,686,226 $ 375,000 $ 150,000 $ 150,000 $ - $ 2,678,826 $ - $ 2,678,826

WATER ENTERPRISE
Madsen Hole Ranney - Design Water Ent 300,000 300,000 300,000 Desalination - Ocean Intake - Design U/I 2,000,000 2,250,000 1,000,000 5,250,000 5,250,000 Oneka Buoy - Desalination DWR 800,000 600,000 1,400,000 1,400,000 651 Water Treatment Plant Overhaul SRF 426,000 5,276,000 5,300,000 11,002,000 11,002,000 651 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/
DWR 625,000 4,055,000 4,800,000 9,480,000 9,480,000
651 Raw Water Reservoirs - 135 AF UI 2,950,000 1,000,000 10,000,000 13,000,000 26,950,000 26,950,000 651 Distribution System Rehabilitation Water Ent 850,000 15,000,000 15,850,000 15,850,000 651 Water Meter Replacement CDBG 2,036,579 826,703 2,863,282 2,863,282 651
Extend Water System into North of
Pudding Creek Water Ent 300,000 2,100,000 2,400,000 2,400,000 Recycled Water - Design BOR 500,000 9,000,000 9,500,000 9,500,000 Water Tank #1 Replacement U/I - 2,000,000 2,000,000
Total Water Enterprise $ 6,989,579 $ 13,569,703 $ 34,100,000 $ 30,250,000 $ 1,000,000 $ 85,909,282 $ 2,000,000 $ 87,909,282

WASTEWATER ENTERPRISE
716 Collection System Rehabilitation WW/UI 750,000 12,000,000 12,750,000 - 12,750,000 716 Pudding Creek Sewer Main Relocation WW Fund 400,000 400,000 400,000 716 Onsite Sodium Hypochlorite Generator WW Fund 300,000 300,000 300,000 716 Elm Street Pump Station Header WW Fund 80,000 80,000 80,000 716 Dryer Building Reconstruction WW Fund 170,000 170,000 170,000 716 Extend Sewer System North of Pudding UI 1,750,000 1,750,000 1,750,000 716 Biosolids Storage Structure WW Fund 130,000 130,000 130,000 Total Wastewater Enterprise $ 780,000 $ 1,050,000 $ 13,750,000 $ - $ - $ - $ 15,580,000 $ - $ 15,580,000

STORM WATER
Trash Capture Devices U/I, Streets 1,500,000 1,500,000 1,500,000 Trash Can Replacement Caltrans 280,000 280,000 280,000
Total Storm Water $ - $ 280,000 $ - $ - $ 1,500,000 $ - $ 1,780,000 $ - $ 1,780,000 Grand Total $ 9,121,561 $ 30,229,760 $ 68,719,634 $ 30,400,000 $ 2,700,000 $ - $ 141,170,955 $ 3,519,000 $ 144,689,955 FY 2023-2028 CAPITAL IMPROVEMENT PROGRAM BY CATEGORY
Project
FY 23/24
Adopted
Budget
City of Fort Bragg
FY 2023/24 Adopted Budget

Fund
No. Prior FY 24/25 FY 25/26 FY 26/27 FY 27/28 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 150,000 150,000 150,000 City Hall - Siding Replace - East Side 70,000 70,000 70,000 City Hall - Siding Replace - South Side 85,000 85,000 85,000 520 East City Hall, Structural, Pool Bldg. & Other - - 200,000 200,000 520 Town Hall Bathrooms, Windows, Paint and wall repair 40,000 140,000 180,000 180,000 520 Police Dept. Roof Replacement - Solar 80,000 80,000 80,000 520 Police Dept. Paint and repairs 70,000 70,000 70,000 520 Corporation Yard Roofing 105,000 105,000 105,000
Total ISF $ 145,000 $ 510,000 $ 165,000 $ - $ - $ - $ 820,000 $ 200,000 $ 1,020,000

GRANT FUNDED
Main St Fire Station Rehab - CDBG 39,804 150,572 190,376 190,376 Broadband - Fiber 103,963 1,744,162 1,848,125 1,848,125 223
Raw Water Line Engineering and Construction, All
Phases 625,000 4,055,000 4,800,000 9,480,000 9,480,000
Water Treatment Plant Overhaul 426,000 5,276,000 5,300,000 11,002,000 11,002,000 Trash Can Replacement - Caltrans 280,000 280,000 280,000 Lighting Replacement - OBF 150,000 - 150,000 150,000
EV Charging Station - PD D1 Funds 232,951 232,951 232,951 Recycled Water - Design 500,000 9,000,000 9,500,000 9,500,000 223 D1 Funds- 2022/23 Streets Project 206,405 206,405 206,405 CRRSAA- 2022/23 Streets Project 162,000 162,000 162,000 Oneka Buoy - Desalination 800,000 600,000 1,400,000 1,400,000 Water Meter Replacement-CDBG 2,036,580 826,703 2,863,283 2,863,283 Total Grants $ 3,381,347 $ 14,233,793 $ 19,700,000 $ - $ - $ - $ 37,315,140 $ - $ 37,315,140

CV STARR ENTERPRISE FUNDED
810
Ulta Violet Disinfection System
Replacement - 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 1,686,226 1,686,226 1,686,226 810 Facility Roof Repair/Skylights 375,000 375,000 375,000 810 Water Slide Staircase Rehabilitation 150,000 150,000 150,000 810 Receptoin Desk Area Rehabilitation 150,000 150,000 150,000 Total CV Starr Enterprise $ 317,600 $ 1,686,226 $ 375,000 $ 150,000 $ 150,000 $ - $ 2,678,826 $ - $ 2,678,826

WATER ENTERPRISE FUNDED
615 Madsen Hole Ranney - Design 300,000 300,000 300,000 Extend Water System into North of Pudding Creek 300,000 2,100,000 2,400,000 2,400,000 Street Rehabilitation 2022/23 180,500 180,500 180,500
Pudding Creek Water Main Relocation 102,000 812,000 914,000 914,000 Raw Water Reservoirs - 135 AF 2,950,000 2,950,000 2,950,000 Phases - - -
Distribution System Rehabilitation 850,000 - 850,000 850,000 Total Water Enterprise $ 3,902,000 $ 1,292,500 $ 2,400,000 $ - $ - $ - $ 7,594,500 $ - $ 7,594,500

WASTEWATER ENTERPRISE FUNDED
716 Collection System Condition Assessment 750,000 750,000 750,000 716 Street Rehabilitation 2022/23 180,500 180,500 180,500 Onsite Sodium Hypochlorite Generator 300,000 300,000 300,000 Elm Street Pump 80,000 80,000 80,000
Pudding Creek Water Main Relocation 400,000 400,000 400,000 716 Dryer Building Reconstruction 170,000 170,000 - 170,000 716 Biosolids Storage Structure 130,000 130,000 130,000 Total Wastewater Enterprise Funds $ 780,000 $ 1,230,500 $ - $ - $ - $ - $ 2,010,500 $ - $ 2,010,500

STREET REPAIR SALES TAX
250 Bollard and Street Light Project 299,277 - 299,277 299,277 222 Systematic Imp at Unsignalized Intersections - HSIP 73,890 73,890 73,890 250 Systematic Imp at Unsignalized Intersections - Special Sales Tax 17,710 17,710 17,710 222 2025 Pavement Preservation Project - LPP 230,000 230,000 230,000 250 2025 Pavement Preservation Project - Special Sales Tax - 2,829,634 2,829,634 2,829,634 222 Street Rehabilitation 2022/23 - LPP 600,000 600,000 600,000 -
222 Street Rehabilitation 2022/23 - HSIP 248,130 248,130 248,130 250 Street Rehabilitation 2022/23 -Special Sales Tax 296,339 2,508,894 2,805,233 2,805,233 Total Street Repair Tax Funds $ 595,615 $ 3,678,624 $ 2,829,634 $ - $ - $ - $ 7,103,873 $ - $ 7,103,873

UNIDENTIFIED FUNDING
Desalination - Ocean Intake - Design 2,000,000 2,250,000 1,000,000 5,250,000 5,250,000 Bainbridge Park Improvements 1,691,279 - 1,691,279 1,691,279 Bainbridge Park Soccer Fields 551,000 - 551,000 551,000 Broadband - Fiber 4,255,838 9,000,000 - 13,255,838 13,255,838 Fire Station Roof 100,000 - 100,000 100,000
Distribution System Rehabilitation 15,000,000 - 15,000,000 15,000,000 Extend Sewer System North of Pudding $ 1,750,000 1,750,000 1,750,000 Main St Fire Station Rehab 8,500,000 8,500,000 8,500,000 Water Tank #1 Replacement - 2,000,000 2,000,000
Trash Capture Devices 1,500,000 1,500,000 1,500,000
Collection System Condition Assessment 12,000,000 12,000,000 12,000,000 Pomo Bluffs Park - Parking lot rehabilitation 50,000 - 50,000 50,000 Raw Water Reservoirs - 135 AF 1,000,000 10,000,000 13,000,000 24,000,000 24,000,000 Rule 20 Project (undergrounding utilities) - - 1,319,000 1,319,000 Total Unidentified Funding $ - $ 7,598,117 $ 43,250,000 $ 30,250,000 $ 2,550,000 $ - $ 83,648,117 $ 3,319,000 $ 86,967,117 TOTALS $ 9,121,562 $ 30,229,760 $ 68,719,634 $ 30,400,000 $ 2,700,000 $ - $ 141,170,956 $ 3,519,000 $ 144,689,956 CIP: FUNDING SOURCE FY 2023-2028
FY 23/24
Adopted
Funding Source/ Project Name Budget
City of Fort Bragg
FY 2023/24 Adopted Budget

SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
FY 2023/24 CIP PROJECT FUNDING
FY 2023/24 CIP BY CATEGORY
TOTAL CIP PROJECT: $ 30,229,760
510,000 , 2%
14,233,793
47%
1,292,500
4%
1,600,000
6%
1,230,500
4%
3,678,624
12%
7,598,117 ,
25%

INTERNAL SERVICE FUND

GRANT FUNDED

WATER ENTERPRISE
FUNDED

CV STARR ENTERPRISE

WASTEWATER

ENTERPRISE FUNDED

STREET REPAIR SALES
TAX

UNIDENTIFIED FUNDING
$438,767 5%
$- 0%
$595,615
6%
$317,600 , 3%
$6,989,579
77%
780,000
9%

MUNICIPAL FACILITIES

PARKS & COMMUNITY SERVICES

STREET MAINTENANCE &

TRAFFIC SAFETY

CV STARR ENTERPRISE

WATER ENTERPRISE

WASTEWATER ENTERPRISE
City of Fort Bragg
FY 2023/24 Adopted Budget

CAPITAL IMPROVEMENT PROGRAM DETAIL
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
ARPA 104,000
UI 15,000,000
0 0
Total Project Cost: $ - $ 15,104,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs 50,000 150,000 150,000 150,000 150,000 150,000 800,000 Maintenance & Repair 10,000 10,000 10,000 10,000 40,000 Extra 20,000 20,000 20,000 20,000 80,000
Total Operating Impact 0 50,000 150,000 180,000 180,000 180,000 180,000 920,000 $ 104,000 $ 15,000,000 $ -
Operating Impact of Project
Fiscal Year
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
104,000
15,000,000
This project involves City-wide construction of digital infrastructure (underground conduit, fiber, and electronics) through a fiberto-the-premise (FTTP) network, with speeds up to 10Gbps. When this project is completed, nearly 3,100 households and 900 businesses will have access to 21st century gigabit speeds and be poised for long-term economic growth.

The overall project is comprised of three primary infrastructure components: 1) middle mile distribution systems; 2) data center electronics; and 3) fiber to the premise drops. A centralized data center will be hosted at City Hall, 416 N Franklin Street by repurposing an existing locker room adjacent to gymnasium. This location requires redesign for level 4 earthquake bracing, a 4-ohm or less ground bar will need to be connected to the building’s master ground bar and fire suppression equipment installed. The site is situated to accommodate diverse dual entrance conduits connected to AT&T back haul services and has existing backup generator capabilities.

Nine distribution areas (DA) will be placed throughout the city, designed with passive splitter cabinets and sized for potential 864 customers each to facilitate future growth. These locations will serve as the aggregated fiber locations where conduit, fiber cable, and fiber distribution terminals will be fed from.

Project Status NONE
Project is in design phase and currently seeking additional funding for construction.

Project Cost Details
Project Description
Project: BROADBAND FIBER
Other
Public Works

ARPA, UI
25/26
Sarah McCormick
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Fund: 530 0
Internal Service Fund 150,000
0 0
Total Project Cost: 0 150,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $0
Maintenance & Repair $5,000 $5,000 $5,000 $5,000 $5,000 $150,000 $175,000 Extra $207 $213 $300 $310 $310 $310 $1,230 $2,880
Total Operating Impact $207 $5,213 $5,300 $5,310 $5,310 $5,310 $151,230 $177,880 0 150,000 0
Operating Impact of Project
Fiscal Year
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
150,000
Rehabilitation from deferred maintenance has been on-going for several years. The remaining large capital project is to repair the roof over City Hall. Other smaller projects planned for the four years are detailed in the Internal Service Fund table for facilities.

Project Status NONE
As part of a consolidated contract with the Guest House, City Hall was painted during FY 17/18. In addition, an electric vehicle charging station was installed in the adjacent parking lot. This work was done in partnership with the Mendocino Land Trust using funding from PG&E. It is a single charging station that can accommodate two electric vehicles simultaneously.

Project Cost Details
Project Description
Project: CITY HALL-ROOF AND SOLAR
Municipal Facilities
Public Works
00095
417
Internal Services Fund
$90,000.00
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Fund: 530 0
Internal Service Fund 70,000
0 0
Total Project Cost: 0 70,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs 10,000 10,000
Maintenance & Repair 500 500 500 500 500 2,500
Extra 100 100 100 100 100 500
Total Operating Impact 0 0 10,600 600 600 600 600 13,000 0 70,000 0
Operating Impact of Project
Fiscal Year
70,000
City Hall requires a face lift to overcome the multiple layers of failed paint over the past one hundred years. The project will incolude the removal and replacement of siding material on the east side of the building. The material to be used for the project will be fiber cement board. This will provide a long lasting manterial with low maintenance.

Project Status NONE
[Expand as needed]
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: City Hall- Siding Replace- East Side
Municipal Facilities
Public Works
ISF
Facilities
$70,000.00
24/25
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Fund: 530 $ 5,000
Internal Service Fund $ 233,000
$ -
$ -
Total Project Cost: $ - $ 238,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs 2500 3000 3000 $ 8,500
Maintenance & Repair 700 700 700 700 4000 $ 6,800
Extra $ -
Total Operating Impact $ - $ 2,500 $ 3,700 3,700$ $ 700 $ 700 $ 4,000 $ 15,300 $ - $ 233,000 $ 5,000
Operating Impact of Project
Fiscal Year
ACTIVITY Funding Source(s):

Prof. Services Constuction Const. Support
5000
233000
Installation of five EV charging stations at the Police Department for the electric patrole vehcles.

Project Status NONE
This project is in the planning stage. Construction expected late 2023 to early 2024.

Project Cost Details
Project Description
Project: PD EV Charging Stations
Municipal Facilities
Public Works
00126
ISF

PG&E/ISF
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
ISF, WW $ 350,000
$ -
$ -
$ -
Total Project Cost: $ - $ 350,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,000 $ 3,000 $ 5,000
Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,250 Extra $ 125 $ 125 $ 125 $ 125 $ 125 $ 625
Total Operating Impact $ - $ 2,000 $ 3,375 $ 375 $ 375 $ 375 $ 375 $ 6,875 Municipal Facilities
Public Works
00122
423,
Project is currently in the design phase. The professional services agreement with Calpo Hom & Dong has been executed and they have been issued a notice to proceed. The design is expected to be completed within the first quarter of 2024.

Internal Services Fund; WW Fund
$350,000.00
24/25
Alfredo Huerta
$ 40,760 $ 309,240
Project: TOWN HALL & FACILITIES REMODELS (TOWN HALL, PD, DRYER

BUILDING)
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
The Town Hall Remodel Project will repair damage caused by moisture near doors and windows, update storage and A/V areas and retrofit the restrooms to make them more accessible and visible for public use. In addition to the work to be performed at Town Hall, this project scope will also include necessary access improvements at the Fort Bragg Police Department as well as reconstructing the bio solids dryer building at the City’s wastewater treatment plant. These activities are funded through the City's General Fund revenue and the Municipal Improvement District Wastewater Enterprise fund.

Project Status NONE
$ 40,760 $ 309,240 $ -
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Unidentified Fund $ 2,015,000
CDBG Design Project $ 203,000
$ -
$ -
Total Project Cost: $ - $ 2,218,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ -
Maintenance & Repair $ -
Extra $ -
Total Operating Impact $ - $ - - $ - $ - $ - $ - $ $ -
Project: MAIN ST. FIRE STATION REHAB
Municipal Facilities
Public Works
00123
Project currently in the design phase; professional services agreement with Gutierrez/Associates Architects executed in October 2022. They have completed an analysis report that included recommendations to build new instead of rehabilitaiting existing structures. The City has met with all parties involved and will provide direction to the architects.

CDBG
$2,218,000.00
25/26
Alfredo Huerta
Project Description
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 w as completed, w ith 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 w ing w ould cost about $175 per square foot; the south w ing w ould cost about $50 per square foot and the new er middle section costs w ould 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 w ell as estimates for repair.

This w ork w as completed in March 2009 and includes recommendations and estimates. Under a separate contract w ith I.L.

Welty & Associates, the Fire JPA authorized preparation of plans and specifications for construction of Fire Station improvements as outlined w ithin the master plan and follow up structural evaluation.

A funding source is yet to be identified.

Project Status NONE
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
$ 2,015,000
$ 203,000
$ 203,000 $ 2,015,000 $ -
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Internal Service Funds $ 80,000
$ -
$ -
$ -
Total Project Cost: $ - $ 80,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,000 $ 2,500 $ 4,500
Maintenance & Repair $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200 Extra $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600
Total Operating Impact $ - $ 2,300 $ 2,800 $ 300 $ 300 $ 300 $ 300 $ 6,300 Municipal Facilities
Public Works
ISF
$70,000.00
25/26
Undetermined
Project Description
$ 80,000
Project: POLICE DEPT. ROOF REPLACEMENT- SOLAR
Based on an expected 30 year life-cycle for roofs, the Police Department roof is ready for replacement in FY 24/25. this project is expected to include PV panels.

Project Status MEDIUM
Design expected summer 2023 for completion on the project in late fall.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
ISF- Facilities
$ - $ 80,000 $ -
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Internal Service Funds $ 110,000
$ -
$ -
$ -
Total Project Cost: $ - $ 110,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,500 $ 2,500 $ 5,000
Maintenance & Repair $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 900 Extra $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600
Total Operating Impact $ - $ 2,750 $ 2,750 $ 250 $ 250 $ 250 $ 250 $ 6,500 Project Description
Project: CORPORATION YARD ROOF REPLACEMENT
Municipal Facilities
Public Works
00128
ISF- Facilities
$110,000
23/24
Chantell O'Neal
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
The Roof has expired its original lifespan. Acquiring new one.

Project Status MEDIUM
RFP Published
Project Cost Details
$ 110,000
$ - $ 110,000 $ -
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
U/I $ 697,000
$ -
$ -
$ -
Total Project Cost: $ - $ 697,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,700 $ 3,000 $ 5,700
Maintenance & Repair $ 600 $ 600 $ 600 $ 600 $ 600 $ 600 $ 3,600 Extra $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200
Total Operating Impact $ - $ 3,500 $ 3,800 $ 800 $ 800 $ 800 $ 800 $ 10,500 $ - $ 697,000 $ -
Operating Impact of Project
Fiscal Year
$ 697,000
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
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.

Internal Services Fund;
Transent Occupancy Tax;
Assest Forfeiture; U/I
$697,000.00
24/25
Chantell O'Neal
Project Description
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.

Project Status NONE
419
Project: Bainbridge Park Improvements
Parks & Community Services

PW/CDD/PD
00123
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
250- Special Sales Tax $ 1,527,595
LPP- Grant $ 600,000
D1- Grant $ 206,405
CRSAA $ 162,000
Water Ent $ 180,500
Wastewater Ent $ 180,500
HSIP $ 248,130
Total Project Cost: $ - $ 3,105,130
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,800 $ 8,000 $ 2,500 $ 13,300
Supplies & Materials $ -
Maintenance & Repair $ -
Extra $ -
Total Operating Impact $ 2,800 $ 8,000 $ 2,500 $ - - $ - $ - $ $ 13,300 $ 257,000 $ 2,848,130 $ -
Operating Impact of Project
Fiscal Year
$ 206,405
$ 162,000
$ 257,000 $ 1,270,595
$ 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 long-term 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), HSIP ($248,130) Project Status NONE
City Council approved a contract in the amount $175,000 with 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.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: 2023/24 Streets Rehabilitation
Street Maintenance
Public Works
00120
Street Sales Tax & LPP
$3,105,130.00
23/24
Undetermined
$ 248,130
$ 180,500
$ 180,500
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
$ 102,600
$ -
$ -
$ -
Total Project Cost: $ - $ 102,600
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 800 $ 1,200 $ 2,000 $ 4,000
Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Extra $ 125 $ 125 $ 125 $ 125 $ 125 $ 125 $ 750
Total Operating Impact $ 800 $ 1,575 $ 2,375 $ 375 $ 375 $ 375 $ 375 $ 6,250 $ 5,000 $ 91,600 $ 6,000
Operating Impact of Project
Fiscal Year
$ 5,000 $ 91,600 $ 6,000
Install or upgrade larger or additional stop signs or other intersection warning and regulatory signs, install or upgrade pedestrian crossings with enhanced safety features including RRFBs. Using HSIP Funds Project Status NONE
[Expand as needed]
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Systematic Improvements at Unsignalized
Street Maintenance
Public Works
421
HSIP/Local
$91,600.00
26/27
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: PWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
LPP- SB1 $ 400,000
Local $ 5,000 $ 2,302,000
$ -
$ -
Total Project Cost: $ 5,000 $ 2,702,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 4,000 $ 3,300 $ 7,300
Maintenance & Repair $ 300 $ 300 $ 300 $ 300 $ 300 $ 300 $ 1,800 Extra $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 900
Total Operating Impact $ - $ 4,450 $ 3,750 $ 450 $ 450 $ 450 $ 450 $ 10,000 $ 228,000 $ 2,469,000 $ -
Operating Impact of Project
Fiscal Year
$ 400,000
$ 228,000 $ 2,069,000
The City of Fort Bragg has identified 36 street segments equivalent to 6.4 miles of City Street. The work will consist of a 2” AC overlay, microsurfacing with digouts, a slurry seal w/ crack seal, and rehabbed with a thick mill and overlay throughout the City Streets. Also the addition of 6 new ADA curb ramps.

Project Status NONE
[Expand as needed]
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: 2025 Pavement Preservation Project
Street Maint. & Traffic Safety
Public Works
LPP/Local
$2,702,000.00
27/28
Chantell O'Neal
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WTR
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 1,500,000
$ -
Total Project Cost: $ - $ 1,500,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 25,000 $ 30,000 $ 55,000
Supplies & Material $ 10,000 $ 10,000
Maintenance & Repair $ -
Extra $ -
Total Operating Impact $ - $ 25,000 40,000$ $ - - $ - $ - $ $ 65,000 $ 500,000 $ 800,000 $ 200,000
Operating Impact of Project
Fiscal Year
$ 500,000 $ 800,000 $ 200,000
Wave powered desalination buoy company contacted the City in 2022 to discuss an opportunity for the City to complete a pilot project. This work will require a number of studies and discusstions with regulatory agencies, making sure they receive the information needed to deploy the pilot buoy.

Project Status NONE
Consultants are comleting the preparation to begin required studies and CEQA analysis.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Desalination- Ocean Intake- Pilot Project
Water Enterprise
Public Works
00025
610
DWR
$1,490,000
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 11,526,000
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Total Project Cost: $ - $ 11,526,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,000 $ 25,000 $ 35,000 $ 4,000 $ 2,500 $ 2,500 $ 4,000 $ 75,000 Supplies & Material $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 6,000 Maintenance & Repair $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 7,200 Extra $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500
Total Operating Impact $ 2,000 $ 27,450 37,450$ 6,450$ 4,950$ $ 4,950 $ 6,450 $ 89,700 $ 426,000 $ 10,100,000 $ 1,000,000
Operating Impact of Project
Fiscal Year
$ 426,000 $ 10,100,000 $ 1,000,000
Project Status NONE
Design complete, waiting for executed agreement from SRF.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
For the past 35 years, two Microfloc Trident 420c units have clarified and filtered the City’s water. In 1998, the filter media was replaced and in 2006 clarifier media was added. The units are worn and in need of replacement. Over the years, Microfloc has made several improvements to the design, to make the units more efficient and capableof achieving better filtration, as well as to conserve water. Items included in this overhaul are: increase the filter to waste pipe size (this will allow filters to stay in compliance during operational problems), replace filter media, replaceupgrade filter underdrain, filter wash system, replace clarifier media, replace air manifold, water inlet headers, and sandblast and paint the units.

Design complete FY 22/23. Construction will begin summer 2023. In addition to rehabilitating the water plant, the raw water ponds will be lined to eliminate seepage and an old clarifier will be demolished to open up some space on the site.”
Project:

Water Enterprise
Public Works
00092
651
SRF
$11,100,000
24/25
Undetermined
Project Description
Water Treatment Plant Overhaul
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 914,000
$ -
Total Project Cost: $ - $ 914,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 35,000 Supplies & Material $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,400 Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Extra $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 900
Total Operating Impact $ 5,200 $ 5,600 $ 5,600 5,600$ $ 5,600 $ 5,600 $ 5,600 $ 38,800 $ 102,000 $ 812,000 $ -
Operating Impact of Project
Fiscal Year
$ 102,000 $ 812,000
Project Status HIGH
The project is in the design phase. Construction is anticipated in 2022 when Caltrans widens the Pudding Creek Bridge.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
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.

Project:

Water Enterprise
Public Works
651
Water Enterprise
$912,000.00
23/24
Undetermined
Project Description
Pudding Creek Water Main Relocation
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 9,480,000
$ -
$ -
Total Project Cost: $ - $ 9,480,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 1,000 $ 1,500 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 8,500 Supplies & Material $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200 Maintenance & Repair $ 250 $ 500 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 5,750 Extra $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 1,050 Total Operating Impact $ 1,400 $ 2,350 $ 2,550 2,550$ $ 2,550 $ 2,550 $ 2,550 $ 16,500 Operating Impact of Project
Fiscal Year
$ 680,000 $ 8,200,000 $ 600,000
$ 680,000 $ 8,200,000 $ 600,000
Project Status HIGH
Project design is almost complete and the permitting process is just beginning. Construction is anticipated in FY 2022-2023.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
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.

Project:

Water Enterprise
Public Works
610
DWR
$8,800,000.00
23/24
Undetermined
Project Description
Raw Water Line- All Phases
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WTR
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 14,000,000
$ -
Total Project Cost: $ - $ 14,000,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 12,000 $ 25,000 $ 25,000 $ 62,000
Supplies & Material $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Maintenance & Repair $ 300 $ 300 $ 300 $ 300 $ 300 $ 300 $ 1,800 Extra $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600
Total Operating Impact 12,000$ $ 25,650 25,650$ $ 650 $ 650 $ 650 $ 650 $ 65,900 $ 1,000,000 $ 12,000,000 $ 1,000,000
Operating Impact of Project
Fiscal Year
$ 1,000,000 $ 12,000,000 $ 1,000,000
Raw water from the different sources is temporarily stored in two raw water ponds to supply the water treatment plant. This temporary storage helps smooth out the difference between the quantity of incoming raw water and the treatment plant operational needs.

These raw water ponds are unlined. Water seepage out from the water ponds is too high in a time when extended droughts have become a regular occurrence. Temporary plugs can be used in the interim. However, a comprehensive lining of ponds is the only way to ensure all of the potential source leaks have been addressed. The ponds will be lined and rehabilitated to eliminate this significant loss of raw water.

Costs for this work are based on the lining costs for the Summers Lane Reservoir.

Project Status HIGH
Studies are underway to identify placement or reservoirs and other related infratructure.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: RAW WATER RESERVOIRS- 135 AF
Water Enterprise
Public Works
00024
651
Water Enterprise
$14,000,000.00
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WTR
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
U/I $ 2,850,000
$ -
Total Project Cost: $ - $ 2,850,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 25,000 $ 45,000 $ 20,000 $ 90,000
Supplies & Material $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Maintenance & Repair $ 275 $ 275 $ 275 $ 275 $ 275 $ 275 $ 1,650 Extra $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600
Total Operating Impact $ - $ 25,625 45,625$ $ 20,625 $ 625 $ 625 $ 625 $ 93,750 $ - $ 2,600,000 $ 250,000
Operating Impact of Project
Fiscal Year
$ 2,600,000 $ 250,000
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.

Project Status HIGH
Contractor has installed about 10% of the water meters to date. Anticipating project completion late 2023.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: WATER METER REPLACEMENT
Water Enterprise
Public Works
00020
610
Water Enterprise
$2,800,000.00
23/24
Diane
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WTR
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
615- Water Enterprise $ 500,000
$ -
Total Project Cost: $ - $ 500,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 1,000 $ 1,000 $ 2,000
Supplies & Material $ -
Maintenance & Repair $ -
Extra $ -
Total Operating Impact $ - $ 1,000 $ 1,000 $ - - $ - $ - $ $ 2,000 $ 500,000 $ - $ -
Operating Impact of Project
Fiscal Year
$ 500,000
Add a tertiary treatment after the secondary treatment within the Wastewater Treatment Plant. Increasing the WW effluent cleanliness through direct/indirect re-use.

Project Status MEDIUM
Working on design funding application.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Recycled Water- Design
Water Enterprise
Public Works
00026
610
BOR
$500,000.00
25/26
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
Unidentified $ 2,250,000
$ -
Total Project Cost: $ - $ 2,250,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ -
Supplies & Material $ -
Maintenance & Repair $ -
Extra $ -
Total Operating Impact $ - $ - - $ - $ - $ - $ - $ $ -
$ 250,000 $ 2,000,000 $ -
Operating Impact of Project
Fiscal Year
$ 250,000 $ 2,000,000
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.

Project Status LOW
Beyond CIP
Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Water Tank #1 Replacement
Water Enterprise
Public Works
651
UI
$2,000,000
26/27
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WW
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
715- Wastewater $ 750,000
$ -
Total Project Cost: $ - $ 750,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs
Supplies & Material
Maintenance & Repair
Extra
Total Operating Impact
Project Description
Project: Collection System Rehabilitation
Wastewater Enterprise
Public Works
00016
715
Wastewater
$750,000.00
23/24
Undetermined
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
The City has an on-going program to rehabilitate or repair sewer mains that are failing when leak repairs have become chronic or a significant source of infiltration and inflow (I & I) has been identified. These projects involve the replacement of major portions of failing infrastructure and are considered capital projects rather than ordinary repair or maintenance activities. These projects are generally performed every two years. They utilize technologies that reline the interior of the sewer pipe with minimum disturbance to the surface of overlying streets and alleys.

The project will include a full assesment of the collection system. It will review bottle necks, Inflow and infiltration locations within the system improved pipe replacement options.

Project Status HIGH
[Expand as needed]
Project Cost Details
$ 750,000
$ 750,000 $ - $ -
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
716- Wastewater $ 1,900,000
$ -
Total Project Cost: $ - $ 1,900,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ -
Supplies & Material $ -
Maintenance & Repair $ -
Extra $ -
Extra $ -
Total Operating Impact $ - $ - - $ - $ - $ - $ - $ $ -
$ 200,000 $ 1,500,000 $ 200,000
Operating Impact of Project
Fiscal Year
$ 200,000 $ 1,500,000 $ 200,000
Extend Sewer Main from Airport Road (DOT Building) to edge of City Limits North Project Status MEDIUM
Anticipating design work to be completed fall 2023.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Pudding Creek Sewer Main Relocation
Wastewater Enterprise
Public Works
716
UI
$1,900,000.00
24/25
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
716- Wastewater $ 300,000
$ -
Total Project Cost: $ - $ 300,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 3,000 $ 2,500 $ 2,500 $ 2,500 $ 2,500 $ 2,500 $ 15,500 Supplies & Material $ 500 $ 300 $ 300 $ 300 $ 300 $ 300 $ 2,000 Maintenance & Repair $ 350 $ 350 $ 350 $ 350 $ 350 $ 350 $ 2,100 Extra $ 150 $ 150 $ 150 $ 150 $ 150 $ 150 $ 900
Extra $ -
Total Operating Impact $ - $ 4,000 $ 3,300 3,300$ $ 3,300 $ 3,300 $ 3,300 $ 20,500 $ - $ 270,000 $ 30,000
Operating Impact of Project
Fiscal Year
$ 270,000 $ 30,000
This project will reduce cost per gallon on product and reduce GHG by eliminating hauling of chemical.

Project Status MEDIUM
Equipment has been ordered. Installation to follow.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Onsite Sodium Hypochlorite Generator
Wastewater Enterprise
Public Works
$300,000
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
716- Wastewater $ 75,000
$ -
Total Project Cost: $ - $ 75,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,500 $ 2,500
Supplies & Material $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200 Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Extra $ -
Total Operating Impact $ - $ 2,950 $ 450 $ 450 $ 450 $ 450 $ 450 $ 5,200 $ - $ 75,000 $ -
Operating Impact of Project
Fiscal Year
$ 75,000
The lift station was installed in 1971 and has served the community for over 50 years. This project consists of replacement of existing pipe header to continue operations of the pump station.

Project Status NONE
Quotes have been received for the porject. Contractor is expected to be under contract July 2023.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Elm Street Pump Station Header
Wastewater Enterprise
Public Works
716
Wastewater Enterprise
$80,000.00
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WW
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
716- Wastewater $ 130,000
$ -
Total Project Cost: $ - $ 130,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 4,500 Supplies & Material $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200 Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Extra $ -
Total Operating Impact $ - $ 1,200 $ 1,200 1,200$ 1,200$ $ 1,200 $ 1,200 $ 7,200 $ 2,500 $ 125,000 $ 2,500
Operating Impact of Project
Fiscal Year
$ 2,500 $ 125,000 $ 2,500
Biosolids removed from the belt filter press require stroage to reduce transport cost. This unit will provided much needed shelter for our solids.

Project Status MEDIUM
Installation of structure late 2023.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Biosolids Storage Structure
Wastewater Enterprise
Public Works
00016
716
WW
$130,000.00
23/24
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: WWP
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
716- Wastewater $ 170,000
$ -
Total Project Cost: $ - $ 170,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 4,500 $ 9,000 Supplies & Material $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,200 $ 2,400 Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 $ 3,000 Extra $ -
Total Operating Impact $ 1,200 $ 1,200 $ 1,200 1,200$ 1,200$ $ 1,200 $ 7,200 $ 14,400 $ 5,000 $ 160,000 $ 5,000
Operating Impact of Project
Fiscal Year
$ 5,000 $ 160,000 $ 5,000
The dryer building houses our biosolids dryer, reducing corrosion of the unit. The existing structure has been exposed to the elements for the past 35 years and is in need of replacement.

Project Status MEDIUM
Design engineer is under contract to complete plans and specifications.

Project Cost Details
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
Project Description
Project: Dryer Building Reconstruction (WW)
Wastewater Enterprise
Public Works
716
Wastewater Enterprise
$170,000.00
22/23
Undetermined
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
U/I $ 1,500,000
$ -
$ -
$ -
Total Project Cost: $ - $ 1,500,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ -
Supplies & Materials $ 2,066 $ 2,134 $ 4,200
Maintenance & Repair $ 3,099 $ 3,201 $ 6,300
Extra $ -
Total Operating Impact $ - $ - $ 5,165 5,335$ $ - - $ - $ $ 10,500 Project Description
Project: Trash Capture System
Stormwater Enterprise
Public Works
Unindentified
$1,500,000.00
26/27
Undetermined
Funding Source(s): ACTIVITY
Prof. Services Constuction Const. Support
The City is planning to install twelve (12) high-flow capacity (HFC) trash capture devices inside of existing City storm drain infrastructure in response to Water Code Section 13383 Order, issued by the State Water Board in 2017. The HFC devices will capture and prevent trash from traveling via the storm drains to receiving water bodies.

Trash in local watersheds poses a serious threat to surface water quality and aquatic species if transported to local creeks, rivers, or the Pacific Ocean. This project is in response to new State mandates that public storm water systems capture and divert litter/trash from entering the storm drain system to prevent the pollution of receiving waters in streams or the ocean. .

Project Status MEDIUM
[Expand as needed, It was all a dream]
Project Cost Details
$ 132,000 $ 1,200,000 $ 168,000
$ 132,000 $ 1,200,000 $ 168,000
Operating Impact of Project
Fiscal Year
City of Fort Bragg
FY 2023/24 Adopted Budget

Category:

Department:

Task Code: TBD
Fund:

Funding Source(s):

Est. Project Costs:

Est. Completion Date: FY
Project Lead:

Priority:

Other Total
CLEAN CA GRANT $ 300,000
$ -
$ -
Total Project Cost: $ - $ 300,000
Expenditure Line Item: Prior Year 23-24 24-25 25-26 26-27 27-28 Future Total Personnel Costs $ 2,500 $ 2,500
Supplies & Materials $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600 Maintenance & Repair $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 1,500 Extra $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 600
Total Operating Impact $ - $ 2,950 $ 450 $ 450 $ 450 $ 450 $ 450 $ 5,200 $ 10,000 $ 280,000 $ 10,000
Operating Impact of Project
Fiscal Year

ACTIVITY
Prof. Services Constuction Const. Support

CLEAN CA GRANT
Project: TRASH CANS CITY WIDE (FORT BRAGG ART AND

BEAUTIFICATION PROJECT)
Existing trash cans provide food for the birds which scatter trash can contents. The new cans will provide a secure bird proof enclosure, reducing discharge of solid waste to our ocean.

Project Status MEDIUM
23/24
Chantell O'Neal
Project Description
$ 10,000 $ 280,000 $ 10,000
New trash cans are in review and testing stage.

Project Cost Details
Funding Source(s):

Stormwater Enterprise
Public Works
$300,000.00
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

STATISCAL

SECTION

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
City of Fort Bragg
FY 2023/24 Adopted Budget

$70,00
0 $60,000
$50,000
$40,000
$30,000
$20,000
$10 000 2013 2014 2015 2016 2017
Governmental Business-type
City of Fort Bragg, California
Net Position by Component
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
(In Thousands)
2013 2014 2015 2016
Governmental activities
Net investment in capital assets $ 30,444 $ 31,944 $ 35,914 $ 38,647 Restricted 5,671 5,987 2,289 3,536
Unrestricted (deficit) 428 232 (203) (399)
Total governmental activities net position $ 36,543 $ 38,163 $ 38,625 $ 41,784 Business-type activities
Net investment in capital assets $ 30,764 $ 30,531 $ 30,047 $ 30,503 Restricted 72 101 108 108
Unrestricted (deficit) 4,294 3,603 3,649 4,232
Total business-type activities net position $ 35,130 $ 34,235 $ 33,804 $ 34,843 Primary government
Net investment in capital assets $ 61,208 $ 62,475 $ 65,961 $ 69,150 Restricted 5,743 6,088 3,022 3,644
Unrestricted (deficit) 4,722 3,835 3,466 3,833
Total primary government net position $ 71,673 $ 72,398 $ 72,429 $ 76,627 City of Fort Bragg
FY 2023/24 Adopted Budget

2018 2019 2020 2021 2022
2017 2018 2019 2020 2021 2022
$ 39,523 $ 42,293 $ 41,400 $ 42,102 $ 41,686 $ 30,092
2,513 3,758 1,279 1,922 2,947 2,578
(1,518) (5,115) (2,456) (5,026) (4,140) 5,304
$ 40,518 $ 40,935 $ 40,223 $ 38,998 $ 40,493 $ 37,974
$ 31,597 $ 33,572 $ 37,806 $ 45,807 $ 46,331 $ 48,678
108 108 108 108 108 108
6,912 7,515 8,094 8,704 12,277 12,985
$ 38,617 $ 41,195 $ 46,008 $ 54,619 $ 58,716 $ 61,771
$ 71,119 $ 75,865 $ 79,206 $ 87,909 $ 88,017 $ 78,770
2,621 3,866 1,387 2,030 3,055 2,686
5,395 2,400 5,638 3,678 8,137 18,289
$ 79,135 $ 82,131 $ 86,231 $ 93,617 $ 99,209 $ 99,745
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg, California
Changesin Net Position
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
(In Thousands)
2013 2014 2015 2016
Expenses
Governmental activities:

General government $ 2,708 $ 1,500 $ 2,593 $ 2,877
Public safety 3,399 3,851 3,663 4,187
Public works 1,874 2,176 2,435 2,108
Community development 1,529 3,485 840 1,700
Parks and recreation - - - -
Marketing and promotions - - - -
Interest and fiscal charges 49 42 30 26
Total governmental activities expenses 9,559 11,054 9,561 10,898 Business-type activities:

Water 2,138 2,539 2,286 2,264
Sewer 3,063 3,095 2,801 2,897
C.V. Starr Center 2,236 2,262 2,382 2,292
Total business-type activities expenses 7,437 7,896 7,469 7,453 Total primary government expenses 16,996 18,950 17,030 18,351 Program revenues
Governmental activities:

Charges for services:

General government 2,701 2,851 2,809 2,818
Public safety 40 72 50 289
Public works 5 34 102 344
Community development 100 58 - 30
Operating grants and contributions 1,572 1,567 4,702 725 Capital grants and contributions 303 1,818 2,383 3,762
Total governmental activities program revenues 4,721 6,400 10,046 7,968 Business-type activities:

Charges for services:

Water 2,404 2,229 2,496 2,624
Wastewater 3,197 3,004 3,194 3,332
C.V. Starr Center 591 635 706 722
Operating grants and contributions - - - -
Capital grants and contributions - - - -
Total business-type activities program revenues 6,192 5,868 6,396 6,678 Total primary government program revenues 10,913 12,268 16,442 14,646 Net (Expense)/Revenue
Governmental activities (4,838) (4,654) 485 (2,930)
Business-type activities (1,245) (2,028) (1,073) (775)
Total primary government net expense (6,083) (6,682) (588) (3,705) City of Fort Bragg
FY 2023/24 Adopted Budget

2017 2018 2019 2020 2021 2022
$ 2,221 $ 2,804 $ 2,384 $ 2,623 $ 3,581 $ 4,515
4,388 4,461 4,338 5,374 4,386 4,903
2,750 2,873 2,979 3,122 2,438 3,551
1,018 1,208 1,056 876 4,105 825
38 - - - - -
- - - 186 93 227
21 53 47 5 38 438
10,434 11,399 10,804 12,186 14,641 14,459
2,158 2,034 1,920 1,676 1,688 2,677
2,847 2,569 2,674 2,302 3,043 3,942
2,320 2,386 2,722 2,081 1,229 2,145
7,325 6,989 7,316 6,059 5,960 8,764
17,760 18,388 18,120 18,245 20,601 23,223
1,967 1,324 1,108 880 978 1,584
299 365 371 290 252 319
558 1,049 1,155 1,980 1,583 2,006
232 520 293 - - 0
1,251 2,259 765 800 3,974 3,968
922 3,324 3,296 1,345 1,584 187
5,227 8,840 6,988 5,295 8,371 8,062
2,683 2,909 3,077 3,181 3,660 3,033
3,305 3,495 3,599 3,484 4,017 3,584
696 743 711 466 - 983
- - - - - -
- - - 4,512 - 646
6,683 7,147 7,387 11,643 7,677 8,245
11,911 15,987 14,375 16,938 16,048 16,308
(5,207) (2,558) (3,817) (6,891) (6,270) (6,397)
(642) 158 70 5,584 1,718 (519)
(5,849) (2,400) (3,747) (1,307) (4,552) (6,915)
(continued)
City of Fort Bragg
FY 2023/24 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)
2013 2014 2015 2016
Governmental activities:

Taxes:

Business-type activities:

Changes in Net Position
Governmental activities 864 1,619 6,768 3,159
Business-type activities (119) (895) 260 1,040
Total primary government $ 745 $ 724 $ 7,028 $ 4,199
Source: City Finance Department
Property taxes 924 943 909 1,007
Sales and use tax 2,390 2,490 2,523 2,458
Transient lodging tax 1,536 1,667 1,858 1,948
Franchise taxes 482 496 493 491
Other taxes 203 411 435 403
Use of money and property 103 45 87 113
Unrealized gains and losses - - - -
Other general revenues 81 222 67 120
Special Items
Transfer in (out)
Extraordinary item: Redevelopment dissolution
(17)
-
(1)
-
(89)
-
(451)
-
Total governmental activities 5,702 6,273 6,283 6,089
Property taxes 231 216 234 220
Sales and use tax 772 811 807 846
Use of money and property 8 33 42 27
Other revenues 98 72 161 271
Transfer in (out) 17 1 89 451
Total business-type activities 1,126 1,133 1,333 1,815
Total primary government 6,828 7,406 7,616 7,904
City of Fort Bragg
FY 2023/24 Adopted Budget

2017 2018 2019 2020 2021 2022
1,084 1,035 1,075 1,157 1,152 1,214
2,414 1,785 1,728 2,743 3,127 3,427
2,149 2,619 2,640 2,204 3,322 3,445
- - - 590 626 654
674 719 762 185 185 198
(23) (110) 66 107 112 -
- - 195 228 (124) (8)
151 61 8 24 266 28
(507) - - - - -
(2,003) (898) (1,029) (1,573) (901) (1,939)
- - - - - -
3,940 5,210 5,445 5,665 7,765 7,018
234 236 249 236 263 269
881 915 879 945 1,100 1,211
56 98 168 178 115 104
1,242 272 77 95 - 50
2,003 898 1,029 1,573 901 1,939
4,416 2,420 2,402 3,027 2,379 3,573
8,356 7,630 7,847 8,692 10,144 10,592
(1,267) 2,652 1,628 (1,226) 1,495 622
3,774 2,578 2,472 8,611 4,097 3,055
$ 2,507 $ 5,230 $ 4,100 $ 7,385 $ 5,592 $ 3,676
(concluded)
City of Fort Bragg
FY 2023/24 Adopted Budget

14,000
12,000
10,000
8,000
6,000
4,000
2,000
-
2013 2014 2015 2016 2017 2018
General Fund All Other Governmental Funds:

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)
2013 2014 2015 2016 2017
General Fund:

Nonspendable $ 248 $ 185 $ 205 $ 66 $ 4
Committed - 2,135
Unassigned 4,007 4,434 4,553 790 968
Total general fund 4,255 4,619 4,758 856 3,107
All Other Governmental Funds:

Restricted 4,590 4,598 2,914 3,536 2,530
Assigned - - 1,322 1,116 1,472
Unassigned (deficit) (299) (1,441) (1,157) (331) 731
Total all other governmental funds 4,291 3,157 3,079 4,321 4,733 Total all governmental funds $ 8,546 $ 7,776 $ 7,837 $ 5,177 $ 7,839 Source: City Finance Department
City of Fort Bragg
FY 2023/24 Adopted Budget

2019 2020 2021 2022
2018 2019 2020 2021 2022
$ 94 $ 9 $ 3 $ 7 $ 12
1,694 1,682 2,160 2,679 2,679
1,172 1,451 529 1,498 2,401
2,959 3,142 2,692 4,184 5,092
3,758 1,267 1,922 2,947 6,078
1,292 3,005 1,426 814 1,790
(470) (16) (284) (248) (144)
4,580 4,256 3,064 3,513 7,724
$ 7,539 $ 7,398 $ 5,756 $ 7,697 $ 12,816
City of Fort Bragg
FY 2023/24 Adopted Budget

CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS
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: 2013 2014 2015 2016 2017
Taxes and assessments $ 5,579 $ 5,810 $ 4,949 $ 5,067 $ 6,486 Intergovernmental 1,897 2,946 7,463 5,219 1,847
Chargesfor services 2,564 2,907 457 242 203
Fines, forfeitures and penalties 23 28 178 162 211
Licenses and permits 260 234 254 273 97
Use of money and property 103 84 120 174 55
Unrealized gains and losses - - - - -
Reimbursements - - 2,930 3,413 2,345
Other 80 240 59 127 210
Total revenues 10,506 12,249 16,410 14,677 11,454
Expenditures:

Current:

General government 2,179 1,549 2,875 2,685 2,548
Public safety 3,410 3,829 3,581 4,100 4,233
Public works 1,472 1,594 3,469 1,874 1,902
Community development 2,191 3,460 834 1,693 1,011
Marketing and promotions - - - - -
Cost allocations - - - - -
Capital outlay 874 2,431 5,058 1,725 1,992
Debt Service:

Principal Retirement 107 112 116 120 127
Interest and fiscal charges 40 36 31 26 21
Total expenditures 10,273 13,011 15,964 12,223 11,834
Reconciliation of Governmental Revenues
Less Expenditures to Fund Equity:

Revenues over (under) expenditures $ 233 $ (762) $ 446 $ 2,454 $ (380) Other financing sources (uses):

Proceedsfrom sales of assets - - - - -
Extraordinary loss on dissolution ofredevelopment - - - - - Transfers in 1,950 1,091 5,683 2,714 3,775
Transfers out (1,966) (1,099) (6,069) (3,292) (5,266)
Total otherfinancing sources(uses) (16) (8) (386) (578) (1,491) Net change in fund balances $ 217 $ (770) $ 60 $ 1,876 $ (1,871) Debtservice as a percentage of noncapital expenditures 1.56% 1.40% 1.35% 1.39% 1.50% $2,000
$1,500
$1,000
$500
$-
$(500)
$(1,000)
$(1,500)
City of Fort Bragg
FY 2023/24 Adopted Budget

$(2,000)
2013 2014 2015 2016 2017 2018
Net change in fund balances $217 $(770) $60 $1,876 $(1,871) $(300) 2018 2019 2020 2021 2022
$ 7,131 $ 7,138 $ 6,878 $ 8,412 $ 8,937
4,592 772 2,702 5,883 4,487
139 128 61 47 65
84 118 112 103 146
132 128 97 92 86
126 213 409 13 (34)
- 195 - - -
2,691 2,453 2,335 2,247 3,278
82 37 22 264 23
14,976 11,182 12,616 17,061 16,989
2,881 2,522 2,094 2,256 3,319
4,383 4,189 5,029 4,094 4,507
1,947 1,968 1,901 1,847 1,966
1,201 1,050 846 4,368 1,134
- - 186 93 227
- - 475 478 789
3,780 282 1,975 415 1,504
169 169 180 38 -
17 17 5 - 358
14,378 10,197 12,691 13,589 13,806
$ 598 $ 985 $ (75) $ 3,472 $ 3,184
- - 6 9 16
- - - - -
2,944 2,830 616 866 1,788
(3,843) (3,957) (2,190) (2,403) (3,727)
(898) (1,127) (1,568) (1,528) (1,924)
$ (300) $ (142) $ (1,643) $ 1,944 $ 1,260

1.75% 1.88% 1.73% 0.29% 2.91%
2019 2020 2021 2022
$(142) $(1,643) $1,944 $1,260
City of Fort Bragg
FY 2023/24 Adopted Budget

9,000

TAX REVENUES BY SOURCE -

GOVERNMENTAL FUNDS
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
-
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Property (1) Sales & Use Tax Transient Occupancy Tax Other Taxes Governmental Fund Tax Revenue By Source
Last Ten Fiscal Years
(Modified accrual basis of accounting)
(In Thousands)
Fiscal
Year
Ended Sales & Transient Other
June 30, Property (1) Use Tax Occupancy Tax Taxes Total 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 6,879
2022 1,214 3,427 3,445 852 8,937
(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
City of Fort Bragg
FY 2023/24 Adopted Budget

Principal Sales Tax Producers
Last Fiscal Year and Nine Years Ago
2021-22 2012-13
Taxpayer Business Type Taxpayer Business Type
Arco AM/PM Mini Marts Service Stations Amerigas Propane Energy Sales Boatyard Tobacco Miscellaneous Retail Canclini TV & Appliance Furniture/Appliance Canclini TV & Appliance Furniture/Appliance Chevron Service Stations Service Stations Chevron Service Stations Service Stations Coast to Coast Hardware Bldg.Matls-Retail CVS Pharmacy Drug Stores CVS Pharmacy Drug Stores
Denny's Restaurants Restaurants Denny's Restaurant Restaurants Dollar Tree Stores Department Stores Fort Bragg Feed & Pet Miscellaneous Retail Geo Aggregates Bldg.Matls-Whsle Harvest Market Food Markets Harvest Market Food Markets Kemppe Liquid Gas Energy Sales Kemppe Liquid Gas Energy Sales Mcdonald's Restaurants Restaurants Mcdonald's Restaurants Restaurants Mendo Mill & Lumber Company Bldg.Matls-Retail Mendo Mill & Lumber Company Bldg.Matls-Retail Mendocino Coast Petroleum Energy Sales Noyo Harbor Inn Restaurants Mendocino County Hydrogarden Florist/Nursery O'Reilly Auto Parts Auto Parts/Repair O'Reilly Auto Parts Auto Parts/Repair Redwood Coast Fuels Energy Sales Rhoads Auto Parts Auto Parts/Repair Restaurante Los Gallitos Restaurants Rite Aid Drug Stores Drug Stores Rino Service Stations Service Stations Rossi's Building Materials Bldg.Matls-Retail Rite Aid Drug Stores Drug Stores Safeway Stores Food Markets Rossi Building Materials Bldg.Matls-Retail Sears Hometown Stores Furniture/Appliance Safeway Stores Food Markets Speedex Service Station Service Stations Sinclair Service Stations Service Stations Sport Chrysler Jeep Dodge Auto Sales - New Sport Chrysler-Jeep-Dodge Auto Sales - New The Brewery Shop Restaurants Taco Bell Restaurants Two Short Sales Bldg.Matls-Whsle
The Brewery Shop Restaurants Union 76 Service Stations Service Stations True Value Hardware Bldg.Matls-Retail Walsh Oil Company Energy Sales Source: MuniServices, LLC / Avenu Insights & Analytics
City of Fort Bragg
FY 2023/24 Adopted Budget

Historical Sales Tax Amounts by Benchmark Year
Last Ten Fiscal Years
CDTFA NAICS SECTOR 2022Q1 2021Q1 2020Q1 2019Q1
Accommodation and Food Services 309,030 219,572 261,579 270,483 Agriculture, Forestry, Fishing and Hunting 9,847 6,929 11,023 9,978 Arts, Entertainment, and Recreation 8,183 189 5,903 5,394 Educational Services 617 866 1,331 2,082
Information 12,475 7,167 7,675 9,327
Manufacturing 4,092 5,144 8,677 8,236
Mining, Quarrying, and Oil and Gas Extraction 92,471 68,020 82,665 86,275 Other Services (except Public Administration) 31,829 27,773 31,619 31,125 Professional, Scientific, and Technical Services 4,799 4,443 5,929 5,892 Real Estate and Rental and Leasing 3,276 4,114 2,239 2,712 Retail Trade 1,180,435 1,044,381 1,051,144 1,044,560
Utilities 55,570 45,615 52,631 56,094
All Other NAICS Sectors 27,830 23,324 21,707 21,418
TOTAL 1,740,455 1,457,538 1,544,122 1,553,576
Source: MuniServices, LLC / Avenu Insights & Analytics
City of Fort Bragg
FY 2023/24 Adopted Budget

2018Q1 2017Q1 2016Q1 2015Q1 2014Q1 2013Q1
282,205 261,139 233,034 218,376 201,158 200,023
3,547 7,404 11,516 6,866 2,625 2,972
3,516 3,469 3,454 4,002 4,407 3,829
7,876 7,499 8,318 6,932 7,927 3,006
5,569 4,825 4,031 6,163 7,182 7,828
7,106 6,312 4,704 4,951 4,444 6,102
73,796 56,363 62,526 80,000 113,954 112,609
30,343 31,197 31,897 31,049 27,496 27,573
7,944 7,989 8,627 8,693 7,599 7,836
2,455 2,525 2,525 2,944 2,893 3,394
1,055,670 987,423 990,177 983,868 980,587 989,808
39,654 39,438 40,014 37,326 32,788 30,289
21,025 18,791 18,414 8,834 5,016 4,953
1,540,707 1,434,374 1,419,237 1,400,004 1,398,075 1,400,221 City of Fort Bragg
FY 2023/24 Adopted Budget

Assessed Value Of Taxable Property
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
City of Fort Bragg, California
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)
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 2021-22 $ 720,807 $ 32,899 $ 753,706 3.4% 1.137000 886,049 1.175590 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

2021-22 Assessed Value
Professional,
18,946
Vacant, 19,854
Institution, 4,031
Recreation,
3,740
Agriculture, 2,460
Miscellaneous,
22,866
Industrial, 35,200
Commercial,
164,973
Residential,
448,738
City of Fort Bragg, California
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 2020-21 2021-22 Residential 347,694 351,259 357,224 369,852 393,470 375,474 395,888 410,229 428,620 448,738 Commercial 164,165 165,103 163,032 167,141 150,666 153,767 156,832 160,042 163,238 164,973 Industrial 30,593 36,342 36,807 37,595 37,908 38,037 39,021 40,900 39,219 35,200 Miscellaneous 689 698 701 735 1,120 31,285 31,187 33,043 33,941 22,866 Vacant 21,552 18,931 18,682 18,963 21,162 21,817 23,423 24,116 22,554 19,854 Professional 0 0 0 179 9,804 19,769 20,036 20,413 20,817 18,946 Institution 3,931 4,024 4,285 4,513 4,515 3,761 2,691 3,926 4,429 4,031 Recreation 9,119 7,905 7,593 6,391 7,101 2,676 2,613 2,719 2,762 3,740 Agriculture 34 33 34 34 34 0 0 0 0 2,460
Unitary 543 542 543 543 340 0 0 0 0 0
Unknown 1,130 1,149 1,178 1,192 0 0 0 0 0 0
Net Secured Value 230,626 233,578 590,079 607,137 626,121 646,586 671,692 695,389 715,581 720,807 Unsecured 31,513 29,641 31,347 31,275 32,889 32,288 31,556 33,240 33,149 32,899 Net Taxable Value 262,139 263,219 621,426 638,412 659,009 678,874 703,249 728,629 748,730 753,706 Source: Mendocino County Assessor data, MuniServices, LLC / Avenu Insights & Analytics Use code categories are based on Mendocino County Assessor's data City of Fort Bragg
FY 2023/24 Adopted Budget

2012-13 2013-14 2014-15 2015-16 2016-17
City of Fort Bragg
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
COUNTY GENERAL FUND 0.745000 0.745000 0.745000 0.745000 0.745000 CITY OF FORT BRAGG 0.255000 0.255000 0.255000 0.255000 0.255000 TOTAL 1.000000 1.000000 1.000000 1.000000 1.000000
Override Assessments
LOCAL SPECIAL DISTRICSTS 0.012000 0.011000 0.026000 0.025000 0.018000 SCHOOLS 0.119000 0.114000 0.101000 0.107000 0.115000
TOTAL 0.131000 0.125000 0.127000 0.132000 0.133000
TOTAL TAX RATE 1.131000 1.125000 1.127000 1.132000 1.133000 Source: Mendocino County Auditor/Controller data, MuniServices, LLC / Avenu Insights & Analytics TRA 001-001 is represented for this report
Rates are not adjusted for ERAF
City of Fort Bragg
FY 2023/24 Adopted Budget

2017-18 2018-19 2019-20 2020-21 2021-22

0.745000 0.745000 0.745000 0.745000 0.745000

0.255000 0.255000 0.255000 0.255000 0.255000

1.000000 1.000000 1.000000 1.000000 1.000000

0.026000 0.024000 0.024000 0.023000 0.023000

0.107000 0.114000 0.107000 0.101000 0.114000

0.133000 0.138000 0.131000 0.124000 0.137000

1.133000 1.138000 1.131000 1.124000 1.137000
City of Fort Bragg
FY 2023/24 Adopted Budget

2021-22* 2012-13
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
(%)
Rap Investors Lp 11,843,301 1.57% 8,284,562 1.36%
Boatyard Associates Phase 10,775,144 1.43% 9,287,877 1.52% Safeway Inc 7,245,159 0.96% 7,143,415 1.17%
Colombi Jeanette Succttee 5,221,623 0.69% 4,834,956 0.79% Hurst Jason S Ttee 5,037,971 0.67% 4,412,754 0.72%
Georgia Pacific Corporation 4,778,965 0.63% 25,132,882 4.11% Tanti Family Ii Llc 4,774,830 0.63%
Kao Kuami 4,750,608 0.63% 4,135,783 0.68%
Ansari Ghulam Murtaza & Te 4,717,607 0.63%
Kashi Keshav Investments L 4,640,047 0.62% 4,165,017 0.68% Grosvenor Van Ness Associa 4,412,736 0.59% 3,805,392 0.62% Longs Drug Stores Californ 4,096,114 0.54% 3,816,173 0.62% Ray Ronald R Ttee 4,065,101 0.54%
Fort Bragg Hotel Llc 3,747,141 0.50%
Snb Govind Corporation 3,412,886 0.45%
Fort Bragg Investments Llc 3,262,530 0.43%
Mendocino Railway 3,141,922 0.42%
Noyo Harbor Inn Llc 3,002,229 0.40%
Moura Senior Housing 2,868,570 0.38% 3,333,408 0.55%
Rbj & Associates Llc 2,792,955 0.37% 2,483,104 0.41%
Kemppe Liquid Gas Corporat 2,727,353 0.36% 2,427,248 0.40% Taubold Timothy E Ttee 2,722,713 0.36%
Miller Helen Ttee 2,706,046 0.36% 2,409,977 0.39%
Communities Moving Forward 2,673,967 0.35%
I Lodge Properties Group L 2,606,158 0.35%
Tradewinds Lodge 7,330,660 1.20%
Feil Scott E Diana E 5,955,220 0.97%
Comcast 3,880,723 0.64%
Affinito Dominic J Juliette C 3,547,598 0.58%
North Otown Industrial Center 3,503,576 0.57%
Braxton Senior Living Property 3,418,263 0.56%
North Coast Brewery 3,151,272 0.52%
Anderson Logging Inc. 3,076,905 0.50%
Keaton Richard J Julie 2,948,159 0.48%
Noyo Vista Inc. 2,903,543 0.48%
De Lage Landen Operational Ser 2,529,981 0.41%
Total Top 25 Taxpayers 112,023,676 14.86% 127,918,448 20.94% Total Taxable Value 753,705,828 100.00% 610,963,006 100.00% Source: Mendocino County Assessor data, MuniServices, LLC / Avenu Insights & Analytics City of Fort Bragg
FY 2023/24 Adopted Budget

$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
2012 2013 2014
Taxes Levied
2015 2016 2017 2018
Taxes Collected
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
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
2021 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
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg, California
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
Lease
Revenue
Bond
Total
Governmental
Activities
Certificates of
Participation
Notes
Payable
Capital
Leases
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 -
2022 - 11,399 11,399 5,392 423 -
N/A indicates information is not available
(1) See Schedule of Demographic and Economic Statisticsfor personal and per capita data.

Source: City Finance Department
City of Fort Bragg
FY 2023/24 Adopted Budget

Total
Business-type
Activities
Total
Primary
Government
Percentage
of Personal
Income (1)
Per
Capita (1)
$ 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
5,815 17,214 7.6% 2,407
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg, California
Legal Debt Margin Information
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Dollars in thousands)
2013 2014 2015 2016
Assessed Value $ 579,450 $ 585,992 $ 590,079 $ 607,137
Conversion Percentage 25% 25% 25% 25%
Adjusted Assessed Value 144,863 146,498 147,520 151,784 Debt Limit Percentage 15% 15% 15% 15%
Debt limit 21,729 21,975 22,128 22,768
Total net debt applicable to limit - - - -
Legal debt margin $ 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%
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.

Source: City Finance Department
City of Fort Bragg
FY 2023/24 Adopted Budget

2017 2018 2019 2020 2021 2022
$ 626,121 $ 646,586 $ 671,692 $ 695,389 $ 715,581 $ 720,807 25% 25% 25% 25% 25% 25%
156,530 161,647 147,520 173,847 178,895 180,202
15% 15% 15% 15% 15% 15%
23,480 24,247 22,128 26,077 26,834 27,030
- - - - 11,440
$ 23,480 $ 24,247 $ 22,128 $ 26,077 $ 26,834 $ 15,590
0% 0% 0% 0% 0% 73%
City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg, California
Direct and Overlapping Debt
Current Year
June 30, 2022
2021-22 Assessed Valuation: $ 759,543,386
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2022 % Applicable (1) Debt 6/30/2022 Redwoods Joint Community College District $ 22,115,000 3.608% $ 797,909 Fort Bragg Unified School District 38,821,009 37.301% 14,480,625 Mendocino Coast Hospital District 4,002,424 20.458% 818,816 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 16,097,350
OVERLAPPING GENERAL FUND DEBT:
(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 2021-22 Assessed Valuation:

Direct Debt 2.12%
Total Overlapping Tax and Assessment Debt 1.51%
Combined Total Debt 4.39%
Ratios to Redevelopment Successor Agency Incremental Valuation ($214,357,696) :

Total Overlapping Tax Increment Debt 1.41%
Source: Avenu Insights & Analytics
California Municipal Statistics, Inc.

Mendocino County Certificates of Participation 13,430,000 5.860% $ 786,998 Mendocino County Pension Obligation Bonds 33,915,000 5.860% 1,987,419 City of Fort Bragg General Fund Obligations 11,440,000 100.000% 11,440,000 TOTAL OVERLAPPING GENERAL FUND DEBT $ 14,214,417
OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 3,015,000 100.000% 3,015,000 DIRECT DEBT $ 11,440,000
TOTAL OVERLAPPING DEBT $ 21,886,767
COMBINED TOTAL DEBT $ 33,326,767
City of Fort Bragg
FY 2023/24 Adopted Budget

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City of Fort Bragg
FY 2023/24 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 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
2022 3,033 2,256 777 418 55 473 1.6
1 Operating expenses exclude depreciation
Source: City Finance Department
City of Fort Bragg
FY 2023/24 Adopted Budget

Business-type Activities
Sewer Fund Debt
Revenues
Less:

Operating
Net
Available Debt Service
Total
Debt
& Transfers Expenses 1 Revenue Principal Interest Service Coverage $ 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
3,584 3,015 569 87 98 185 3.1
City of Fort Bragg
FY 2023/24 Adopted Budget

Population
7790
7670
7550
7430
7310
7190
7070
6950
6830
$35,000 Per Capita Personal Income
$30,000
$25,000
$20,000
$15,000
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 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%
2021-22 7,153 227,323 31,780 43.0 1,756 2.3%
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: The California Department of Finance demographics estimates now incorporate 2010 Census counts asthe 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 isfor the Fort Bragg Unified School District.

4.) Unemployment Data are provided by the EDD's Bureau of Labor Statistics Department.

City of Fort Bragg
FY 2023/24 Adopted Budget

Principal Employers
Last Fiscal Year and Seven Years Ago
2022 2013
Business Name
Percent of
Total
Number of Employment
Employees (%)
Percent of
Total
Number of Employment
Employees (%)
Mendocino Coast District Hospital 294 10.54% 296 8.78%
Fort Bragg Unified School District* 263 9.43% 268 7.95% Parents & FriendsInc 152 5.45%
Safeway 131 4.70% 120 3.56%
Mendocino Coast Clinics Inc 122 4.37% 110 3.26%
Mendocino County** 110 3.94% 51 1.51%
North Coast Brewing CO Inc (1) 97 3.48% 106 3.15%
Anderson Logging Inc 81 2.90% 87 2.58%
Sherwood Oaks Health Center 79 2.83% 100 2.97%
Silver At The Wharf (Anchor Lodge)
Fort Bragg Recreation Center
70 2.51%
68 2.02%
City of Fort Bragg 60 1.78%
Total Top Employers 1,399 50.14% 1,266 37.57%
Total City Employment (2) 2,790 3,370
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: 2013, previously published ACFR
Results based on direct correspondence with city’s local businesses. (1) Includes summer and seasonal employees
(2) Total City Labor Force provided by EDD Labor Force Data *Excludes non-bargaining on call subs orsports coaches. **Includes satellite offices of county departments.

City of Fort Bragg
FY 2023/24 Adopted Budget

Full-time and Part-time City Employees by
Function (Full Time Equivalent) FY 2021
Enterprise
Funds

8.00 14%
Administrative
Services

6.50 11% Finance

4.00 7%
Public works

12.80 22%
Community
Development

4.30 8%
Police

22.00 38%
Full-time and Part-time City Employees by Function (Full-Time Equivalent) Last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Government
Administrative Services 6.00 6.00 6.00 6.50 6.50 7.00 7.00 6.50 6.00 6.00 Finance 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 Public Safety
Police 21.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Community Services
Community Development 3.80 4.30 4.00 4.30 4.50 4.80 4.80 4.30 4.00 4.00 Public works 12.60 13.60 12.60 12.80 12.80 14.00 14.00 12.80 13.00 13.00 Enterprise Funds 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 Total 55.40 57.90 56.60 57.60 57.80 59.80 59.80 57.60 57.00 57.00 Source: City Finance Department
City of Fort Bragg
FY 2023/24 Adopted Budget

Operating Indicators by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function/Program 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Building Permits Issued 125 272 192 141 122 162 194 141 99 146 New Construction 27 2 7 6 4 9 12 N/A 8 8
Single Family Residential 0 0 0 2 0 5 4 2 6 6
Second Unit 1 1 1 3 4 4 8 3 8 8
Mixed Use, Commercial & Residential 0 0 2 1 0 0 4 1 0 0 Multi-Family Residential 0 1 0 0 0 0 2 0 1 1
Low Income Residential 0 0 4 0 0 0 0 0 1 1
City Clerk
Council/Agency Resolutions Passed 93 87 127 98 122 121 92 98 134 148 Number of Ordinances Passed 2 4 3 5 6 8 9 5 6 13
Number of Contracts Approved 29 31 30 69 74 105 71 69 45 97 Number of PRA Requests Processed 26 35 74 73 79 146 145 N/A 280 294 Public Safety
Traffic Accidents 163 174 172 221 160 145 147 221 146 122 Traffic Violations - DUI 62 45 26 28 45 49 40 28 26 48
Bookings 744 689 737 668 619 795 625 668 523 162
Moving Cites 1,001 1,614 949 498 344 428 368 498 429 122 Parking Cites 355 833 484 835 842 941 869 835 416 416
Field Interviews and Information Cases 1,450 2,211 1,301 1,217 1,403 1,936 1,289 1,217 4,065 3,191 Crime Reports 1,610 1,576 1,317 1,501 1,496 1,554 1,262 1,501 1,193 1,098 Fire 1
Total Number of Calls 500 525 617 579 665 626 752 579 579 579 Structure Fires 29 29 21 29 38 10 37 29 29 29
Vehicle Fires 9 17 9 3 16 5 4 3 3 3
Vegetation Fires 25 41 40 31 33 23 40 31 31 31
Misc Fires (Chimney, Debris, Electronically, etc.) 17 24 17 36 18 81 80 36 36 36 Medical Aid 110 142 163 150 199 197 248 150 150 150
Rescue 11 13 10 22 16 11 7 22 22 22
Hazardous Condition/Materials Calls 73 48 41 70 75 58 73 70 70 70 Mutual Aid/Agency Assist 6 3 9 12 18 23 18 12 12 12
Traffic Accidents 88 89 98 133 98 115 100 133 133 133
Services Call 128 117 96 91 80 99 126 91 91 91
Other Calls & Incidents 4 2 113 2 74 4 19 2 2 2
Water
Number of customer accounts billed 33,924 32,300 33,716 33,671 33,873 34,146 33,339 33,671 33,508 33,508 Water annual demand in thousand gallons 2,255 2,245 2,044 189,500 197,600 210,200 208,015 1,895 23,055 23,055 Available supply of water in thousand gallons 2,574 2,490 2,398 2,080 21,300 21,300 22,400 20,800 25,877 25,877 total Customer service calls 1,439 1,254 1,177 1,253 1,253 1,193 1,488 1,253 785 785 Meter installs/removals/change outs 2 11 14 16 14 24 13 16 51 51 Meter repairs 44 1 8 1 34 5 23 1 - -
Leak investigations 21 3 6 11 34 29 61 11 36 36
Service profiles 93 52 57 65 31 63 61 65 48 48
Turn on/off 1,248 139 508 669 878 891 1,099 669 545 545 Manual Reads 527 513 453 416 444 126 111 416 592 592
Misc. 33 49 60 75 53 55 68 75 100 100
Wastewater
Customer service calls, wastewater 52 71 41 52 43 33 36 52 44.2 44.2 New customer sewer lines installed 2 2 3 1 4 0 2 1 1.8 1.8 Sewer mains cleaned/flushed in miles 18 14 15.5 15 17.38 16 18 15 16.688 16.688 Sewer mains and laterals repaired in number of jobs 0 8 16 11 12 9 8 11 17.5 17.5 Sewer manholes inspected 371 362 363 363 374 374 374 363 369.5 369.5 Sewer manholes installed 0 0 0 0 0 0 0 0 0 0
Sewer spill responses 3 7 7 5 1 1 2 5 3.4 3.4
1 The governing agency offer the Fort Bragg Volunteer Fire Department is the 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

Capital Asset Statistics by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 27.2 27.2 26.4 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 725 725 725 725 725 744 744 725 725 725
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 30.5 30.5 30 30 30
Raw water transmission line (miles) 5.75 5.75 5.75 5.75 5.75 5.85 5.85 5.75 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 4 4 4 5 2 4 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 City of Fort Bragg
FY 2023/24 Adopted Budget

CITY OF

FORT BRAGG
Fiscal Year
2024
Adopted Budget

GLOSSARY
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
City of Fort Bragg
FY 2023/24 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.

City of Fort Bragg
FY 2023/24 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

Cost Allocation - A method used to charge General Fund costs budgeted in one department to another department or another fund.

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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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) City of Fort Bragg
FY 2023/24 Adopted Budget

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 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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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.

City of Fort Bragg
FY 2023/24 Adopted Budget

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.

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).

City of Fort Bragg
FY 2023/24 Adopted Budget

City of Fort Bragg
FY 2023/24 Adopted Budget