City of Fort Bragg
Digital Budget Book
Last updated 06/01/24
City of Fort Bragg | Budget Book 2025 Page 1
TABLE OF CONTENTS
Introduction5
Transmittal Letter6
Demographics 19
Guide to the Document 23
Budget Organization & Fund Structure 24
City of Fort Bragg Overview 27
Elected Officials 31
Master Organization Chart 32
Budget Guidelines 33
Fiscal Policies 35
Investment Policies 41
America Rescue Plan Act 45
All Fund Summary 46
All Fund Summary 47
General Fund 69
Special Revenue Funds 81
Grant Funds 95
Budget Summary 110
Summary Schedules 111
Budget Summary- General Fund 113
Long Term Financial Planning 113
Cost Allocation Plan 115
FY2024/25 Article XIIIB Appropriations Limit 125
Departments 127
City Council 128
Administrative Department 135
Finance Department 146
Non-Department 154
Police Department 165
Fire Department 175
Tourism Marketing and Promotion 176
Community Development Department 181
Public Works 190
Economic Development Department 209
Fort Bragg Redevelopment Successor Agency 214
Internal Service Funds 218
ISF: Facilities 237
ISF: Information Technology (IT) 241
ISF: Fleet 254
Enterprise Funds 260
Water Department 310
Wastewater Treatment 321
CV Starr Community Center 332
City of Fort Bragg | Budget Book 2025 Page 2
Debt 344
Debt Management Policy 345
Debt by Type Overview 352
Capital Improvements 352
Multi-year plan 353
Capital Improvement Program Overview 354
CIP Five-Year Summary 355
CIP - Multi-year Plan 356
Municipal Facilities 356
Guest House Rehabilitation 356
Broadband Fiber 357
City Hall - Roof 358
City Hall - Siding Replace - South & East Side 359
Emergency Operations Center - Veterans Memorial 360
Resiliency Center - CV Starr Center 361
PD EV Charging Stations 362
E. City Hall Rehabilitation & Stabilization 363
City Hall Remodel + Door Replacement 364
Town Hall Rehab and Bathroom Remodel 365
Main St. Fire Station Rehab 366
Main St. Fire Station Roof 367
Police Dept. Roof Replacement 368
Police Dept. Paint & Repairs- Exterior 369
Microgrid 370
Facilities Solar 371
Parks & Community Services 372
Bainbridge Park Improvements 372
Pomo Bluffs Park- Parking Lot Rehab 373
Central Business District Parking Maintenance 374
Otis Johnson Trail Restoration 375
Street Maintenance & Traffic Safety 376
2025 Pavement Preservation Project 376
Rule 20 (Utility Underground) 377
Systematic Improvements at Unsignalized 378
2022/23 Streets Rehabilitation 379
CBD Coastal Trail Connection 380
CV Starr Enterprise 381
CV Starr HVAC Air Intake Redesign 381
Facility Roof Repair/Skylights 382
CV Starr Water Slide Staircase Rehab 383
CV Starr Reception Desk Area Rehab 384
Water Enterprise 385
Madsen Hole Rainey- Design 385
Desalination- Ocean Intake- Pilot Project 386
Water Treatment Plant Overhaul 387
Pudding Creek Water Main Relocation 388
Raw Water Line- All Phases 389
Raw Water Reservoirs- 135 AF 390
Distribution System Rehabilitation 391
City of Fort Bragg | Budget Book 2025 Page 3
Water Meter Replacement 392
Pudding Creek Water Main Extension (See WW-5) 393
Recycled Water 394
Water Tank #1 Replacement 395
Wastewater Enterprise 396
Collection System Rehabilitation 396
Pudding Creek Sewer Main Relocation 397
Onsite Sodium Hypochlorite Generator 398
Elm Street Pump Station 399
Dryer Building Reconstruction 400
Pudding Creek Sewer Main Extension (See WRT-9) 401
Biosolids Storage Structure 402
Storm Water 403
Trash Capture Device 403
Trash Cans City Wide (Art and Beautification Project) 404 Statistical Data 405
Land Use 406
Tax Rates 407
Principle Property Tax Payers 408
Principle Sales Tax 409
Historical Sales Tax Amounts 410
Demographics 411
Principal Employers 415
Top 15 RDA 416
Appendix 417
Glossary 418
City of Fort Bragg | Budget Book 2025 Page 4
INTRODUCTION
City of Fort Bragg | Budget Book 2025 Page 5
City Manager Transmittal Letter
May 30 , 2024
Honorable Mayor, Vice Mayor, City Councilmembers, and the Fort Bragg Community, I am pleased to submit to you the Proposed Fiscal Year (FY) 2024/25 Operating Budget and Five-Year Capital Improvement Plan (CIP). The Operating Budget and CIP serve as a policy document, a financial plan, a communication device, and an operation guide, reflecting the policies, goals, programs, and service priorities and values of the City Council and the Fort Bragg community while also seeking to maintain fiscal prudence.
The budget process is an ongoing cycle. City Council meets at the beginning of March during the Mid-Year Budget workshop to set priorities for the upcoming fiscal year. Then City staff works to create plans that match those priorities, and then hold a Budget Workshop for initial Council feedback. This is followed by public hearings in June to review and adopt the finalized budget. The new budget goes into effect on July 1, 2024.
INVESTMENTS IN OUR COMMUNITY
The City Council's five-year Capital Improvement Program, totaling $161 million with a $36.8 million investment for FY 2024/25, focuses on enhancing city infrastructure, facilities, and quality of life. Key projects include significant water infrastructure improvements, such as an $11.9 million overhaul of the water treatment plant, a $1.4 million Oneka seawater desalination pilot study, and a $9.3 million raw water line replacement.
Additionally, the City plans to build three new reservoirs and replace water meters citywide for $2.9 million. Street maintenance projects include a $2.5 million pavement preservation effort and various systematic improvements.In parks and recreation, Bainbridge Park will undergo $1.8 million in enhancements, and a project to beautify the city with art and recycling will add 75 art-wrapped waste bins throughout the city.
Other significant projects include a $1.6 million upgrade to the HVAC system at the CV Starr Center and a $17 million investment in advancing municipal broadband to ensure highspeed internet access for all residents. These initiatives, supported by federal, state, and regional funding, are aimed at creating a vibrant and sustainable community in Fort Bragg. th
City of Fort Bragg | Budget Book 2025 Page 6
STRATEGIC PLANNING UNDERWAY FY 2025-
2028
The City of Fort Bragg is currently developing a
Strategic Plan for the next three years which is
expected to be completed by August 2024. This
plan will provide a comprehensive framework and
set priorities for future operating and capital budgets. It will incorporate feedback from community stakeholders, staff, and the City Council's top priorities. Also, through this process, we will define the City of Fort Bragg's Mission, Vision, and Core Values.
City staff will be responsible for implementing the strategic plan's goals through specific work plan items. This strategic plan is designed to unify our efforts, allocate resources, and ensure that the needs of the Fort Bragg community are met. It will also allow us to assess and adjust the City's direction as needed in response to changing circumstances.
CITY OF FORT BRAGG ECONOMIC DEVELOPMENT DEPARTMENT
As City Manager, I am proud to champion the establishment of an Economic Development Department, recognizing its pivotal role in shaping Fort Bragg’s future. This department is essential for enhancing the strength and vibrancy of our local businesses, downtown area, and regional business ecosystem. By investing city resources into economic development initiatives, we can grow our economy, thereby increasing the City’s ability to provide enhanced services, amenities, and opportunities that benefit the overall community's wellbeing and quality of life.
The City has made significant progress in advancing key economic initiatives such as the Blue Economy, Municipal Broadband, and workforce housing development. Creating a municipal broadband utility will offer citywide access to reliable and affordable broadband at GB speeds, supporting digital literacy community-wide. This ensures residents are equipped to fully participate in the economy, telehealth, and education, while also attracting new businesses and investment to Fort Bragg. Broadband is critical infrastructure for most businesses, especially considering the regional effort to position the Mendocino coast for Blue Economy investment. The National Oceanic and Atmospheric Administration (NOAA) describes the New Blue Economy as “a knowledge-based economy, looking to the sea not just for the extraction of material goods, but for data and information to address societal challenges and inspire their solutions.”
The Economic Development Department is committed to long-term Blue Economy initiatives while improving conditions for existing businesses. We will focus on invigorating Fort Bragg’s Central Business District (CBD) through targeted strategies and robust business support services. Collaborating with the West Company, the department will implement programs to stimulate growth, foster innovation, and support local entrepreneurs. We will also continue to implement Housing Mendocino Coast, a program providing City of Fort Bragg | Budget Book 2025 Page 7
homeownership
opportunities for the
workforce using the
community land trust
model.
Key Functions and Services
of the Department will
include:
Business Ombudsman:
Act as a dedicated
liaison to help
businesses navigate city
processes and
resources.
Develop Economic
Incentive Programs: Recommend and implement incentives to attract and retain businesses in Fort Bragg.
Liaison for City Agendas: Represent business interests and ensure their concerns are addressed in city planning and decisions.
Business Assistance Loans: Provide financial support through Community Development Block Grant (CDBG) programs, Economic Development Finance Corporation (EDFC), or other funds.
CDBG Community Assistance Programs: Facilitate community programs funded by CDBG to enhance local development.
Noyo Ocean Collective Efforts: Support collaborative initiatives to promote sustainable ocean-related industries.
Business Development: Foster growth and expansion of local businesses through targeted strategies.
Business Outreach: Engage with the business community to understand their needs and provide necessary support. Workshops and Seminars: Offer educational opportunities to help businesses thrive and stay informed about best practices.
Market Analysis and Insights: Provide data and insights to help businesses make informed decisions.
Grant Application Assistance: Assist businesses in applying for grants to support their growth and development. With this initiative, we are committed to building a dynamic and prosperous community, ensuring Fort Bragg remains a vibrant and thriving environment for residents and businesses alike. The creation of the Economic Development Department is a strategic investment in our city's future, aligning with the City Council’s vision of fostering a businessfriendly atmosphere and sustainable economic growth.
VISIT FORT BRAGG AND EVENTS
In 2016, voters approved Measure AA, which increased the City’s Transient Occupancy Tax (TOT) from 10% to 12%. A companion advisory measure, Measure AB, allocates one percent of the TOT collections specifically for marketing Fort Bragg as a premier visitor destination. This City of Fort Bragg | Budget Book 2025 Page 8
focused marketing effort has contributed to year-over-year growth in TOT revenue since 2017.
For FY 2025, the Marketing and Promotions Budget is proposed at $260,000, reflecting a 3% decline from prior year highs due to TOT revenue fluctuations. However, our commitment to enhancing the visitor experience remains strong. The budget also includes funding for the July 4th fireworks in the Visit Fort Bragg Budget.
A key priority for the coming fiscal year is to collaborate with the Visit Fort Bragg Committee to co-sponsor more city
events. The proposed budget allocates $45,000 to events (an increase of $25k from the prior year), including the
enchanting Magic Market, Winter Wonderland, and piloting an annual Mountain Bike Race Event with a budget of $25k, cultural festivities, and block parties. These events are designed not only to support our local businesses but also to attract visitors, showcasing the charm and beauty of our community.
We have allocated $180,000 for professional services to support our strong marketing initiatives. A Request for Proposal (RFP) for a marketing firm was released in June 2024 and is set to close before August 1. This will enable us to collaborate with top-notch experts to effectively promote Fort Bragg.
With these initiatives, we are excited to continue welcoming visitors to our beautiful city, offering unforgettable experiences, and supporting our local economy.
HOMELESSNESS AND MENTAL HEALTH ISSUES
Maintaining a safe community is a top priority for the City Council. This budget supports the continued efforts of our Community Response Unit (CRU) Social Services Liaison, which offers essential services for homelessness, mental health issues, and the Emergency Winter Shelter.
The CRU expanded its model to provide additional services, including assistance for individuals struggling with substance-use disorders, victims of domestic violence, and those needing specialized emotional support. Adopting a "How can we help?" approach, CRU provided direct services to over 300 community members in 2023.
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CRU’s success has garnered attention from law enforcement departments across the state, requesting data and procedures to replicate the program. Additionally, Dr. Robert Marbut, past Executive Director of the U.S. Interagency Council on Homelessness, visited Fort Bragg and personally recognized the remarkable progress CRU has made in addressing homelessness since his 2017 report on Mendocino County.
EMERGENCY PREPAREDNESS: Emergency Operations Center (EOC) The disaster in Maui in 2023 highlighted the critical need for preparedness and the ability to recover economically from various challenges. Given our city's unique location, we must be ready for threats ranging from global warming to severe storms. Ensuring the safety and well-being of our community is a top priority for the City, making Emergency Management, Planning, and Recovery essential focus areas.
Captain Thomas O’Neal and the Police Department developed the Emergency Operations Plan (EOP) with a Whole Community Concept, ensuring all segments of our diverse population are considered. Numerous meetings with community organizations and individuals were held to ensure comprehensive protection for all residents.
The proposed budget continues to fund the City's Emergency Planning Operations to further enhance our preparedness. The City has partnered with the Fort Bragg Unified School District under a two-year MOU to operate as the City’s Emergency Operations Center. The City in cooperation with the County of Mendocino is in discussion regarding the potential acquisition of Veterans Memorial Hall, to re-purpose the facility as an Emergency Operations Center long-term as well as maintaining its shared use by the Veterans. The building has significant deferred maintenance and requires upgrades including seismic, ADA, roofing, electrical, IT capabilities, bathroom rehabilitation, etc.
Additionally, the C.V. Starr Center phase three designs include plans to function as an evacuation center during emergencies. By strengthening our emergency preparedness, we ensure the safety and resilience of our community in times of crisis.
CITY EMPLOYEES
Our hardworking and dedicated City employees are the backbone of our organization. My management team and I are committed to fostering a positive and supportive work culture.
This budget includes investments in training and development across all departments, as City of Fort Bragg | Budget Book 2025 Page 10
well as employee wellness programs, team-building initiatives, and flexible work schedules such as a 4/10 work week.
The City is also prioritizing hiring and retention by offering competitive compensation and benefits, including Cost of Living Adjustments (COLA) and merit increases, as long as they are financially feasible. We are dedicated to involving employees in the decision-making process, enhancing
communication, and promoting our shared vision and core values. By prioritizing our employees’ well-being and
professional growth, we ensure that the City continues to deliver high-quality services to our residents and businesses.
PLANNING DEPARTMENT
With the Director position vacant, the City will continue with the current model to outsource certain planning tasks to maintain high quality and efficiency. The proposed budget invests in staff training and development, building internal capacity and expertise to ensure our team is skilled, adaptable, and ready to meet our community's evolving needs.
In collaboration with the Engineering Department, we aim to build on previous successes, enhance services, and continue the Council's goal of a business-friendly approach in FY 2025- 2026.
To further improve our permitting process, the City is considering various options, including hiring an in-house part-time Building Inspector, negotiating a separate queue with the County of Mendocino (our current Building Inspector), or exploring alternative consultant Building Inspector models. Our goal is to shorten permitting times, expedite project timelines, and reduce costs for developers and residents.
Another major priority is implementing streamlined Building and Planning software in collaboration with Public Works. By leveraging grant funding, we plan to adopt advanced planning software, modernize our operations, and introduce an online portal for permit applications. This technology will simplify the application process, provide real-time tracking, increase transparency, and ease the administrative burden on City staff.
These strategic enhancements aim to transform the Planning Department into a dynamic, "one-stop" entity for developers and permit applicants. This transformation will better serve our community's needs, promote sustainable development, and ensure Fort Bragg remains a vibrant, thriving environment for all residents and businesses, in line with the City Council's vision of being business-friendly.
PUBLIC SAFETY
Public safety is a top priority for the City Council. Recruiting and retaining highly qualified police officers is essential to our strategy. We understand the challenges law enforcement agencies face nationwide and are committed to making Fort Bragg an attractive destination for top talent.
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The proposed budget includes competitive compensation packages with Cost of Living Adjustments (COLA) and merit increases, as mandated by Fort Bragg City Code Chapter 2.68, which requires an annual salary survey of Mendocino County law enforcement positions, including Ukiah, Willits, and the Sheriff. In the prior fiscal year, the proposed budget includes investments in modern equipment, technology, and fleet upgrades to enable our officers to perform their duties safely and efficiently.
Community Engagement and strengthening relationships with the community are crucial for effective policing. The current proposed budget includes a School Resource Officer (SRO) position with 70% paid by the Fort Bragg Unified School District (FBUSD) and 30% by the City of Fort Bragg. The City will revisit the additional officer position for patrol at the mid-year budget in 2025.
By prioritizing these initiatives, we aim to attract and retain dedicated police officers committed to the safety and well-being of Fort Bragg. The Chief and his leadership team's strategic investments in public safety will ensure that our community remains secure, our officers feel valued, and our city continues to thrive.
BALANCING THE BUDGET
During the Mid-year Budget Review in March 2024, the City Council and staff reviewed the City Council’s priorities for the FY 2023/24 Adopted Budget and continued the same set of Financial Goals for the FY 2024/25 budget. Those are set forth below in order of priority:
1. Adopt a balanced budget
2. Provide additional contributions to Section 115 trust
3. Maintain current level of service
4. Maintain operating reserve and litigation reserve (20%)
5. Provide funding for emergency reserves (10%)
6. Provide cost of living adjustments for staff in years to come Recognizing the financial goal of adopting a balanced operating budget as the highest priority, staff is presenting a proposed General Fund budget with a projected surplus of $46k.
This surplus also makes it possible for the City to accomplish priority No. 2, which is to make additional contributions to Section 115 Trust – with PARS to diversify our investments and risks with CALPERS underperforming their benchmark. The City’s policy is that fifty percent (50%) of any year’s surplus in the General Fund will be used to make an additional payment into the Section 115 Trust. FY 2023/24 is projected to have a $370k surplus. This results in an additional payment of $185k towards the trust with a total investment of $2.5 million.
ECONOMIC UPDATE & OUTLOOK
As of May 2024, the United States economy continues to navigate a complex landscape shaped by various macroeconomic factors. Key indicators show a mixed but cautiously optimistic outlook:
City of Fort Bragg | Budget Book 2025 Page 12
All eyes are on the Federal Reserve (Fed) in May as it decided to keep the federal funds rate within the range of 5.25% to 5.50%. The Fed acknowledged that there had been little progress in bringing inflation down to its 2% target. The Fed also announced that it would reduce its bond holdings at a slower pace, with the monthly cap on Treasury reduction decreased to $25 billion from $60 billion, while maintaining the mortgage roll-off at $35 billion. This means the total monthly reduction cap decreased to $60 billion from $95 billion. Fed Chair Jerome Powell emphasized that inflation is still a concern and suggested that the next interest rate change is unlikely to be an increase. These updates reflect the Fed's efforts to balance economic growth while working towards the 2% inflation target.
The Consumer Price Index (CPI) data for April 2024 aligned with expectations at the headline level. CPI rose 0.3% month-on-month and 3.4% year-on-year, while the core measure came in at 0.3% and 3.6% respectively. It's worth noting that the shelter component, which contributes significantly to the CPI, continues to show a decrease in inflation. Additionally, the services component, excluding shelter, which had been persistently high, also showed a slowdown compared to previous months.
Elsewhere, US retail sales data came in below expectations this week, supporting a growing narrative that consumption is finally moderating. April 2024 retail sales in the US were unchanged month-on-month but, excluding more volatile components like gas, building materials, and autos, they fell by 0.3%. Anecdotal reports from large retailers as they report earnings results also suggest consumers pulling back on spending and trading down.
Overall, the U.S. economy in May 2024 is characterized by cautious optimism. While challenges such as inflation and high interest rates persist, the fundamentals of the labor market and consumer spending provide a stabilizing influence. Policymakers and businesses continue to navigate an environment marked by both opportunities and uncertainties. These factors including microeconomic factors are considered in the revenue projections for the proposed budget, ensuring a cautious approach to fiscal planning amid ongoing uncertainties. The focus remains on maintaining economic resilience and adaptability to navigate these challenges effectively.
GENERAL FUND OVERVIEW
The General Fund is projected to have $12,238,552 in revenue for FY 2024-25, with expenditures totaling $12,192,217. This results in an operating surplus of $46,335, aligning with the City Council’s financial goal of adopting a balanced budget.
The General Fund is predominantly supported by taxes, including sales tax, Transient Occupancy Tax (TOT), property tax, and franchise taxes. These tax revenues were slow to recover following the Great Recession but experienced a notable surge after the COVID-19 pandemic in FY 2021-22, recording the best year to date. This surge was largely driven by the increase in the County pool, which captures most online transactions, facilitated by the South Dakota vs. Wayfair, Inc. Supreme Court decision in 2018. This decision granted states the authority to require online retailers to collect sales tax, even without a physical presence in the state.
City of Fort Bragg | Budget Book 2025 Page 13
Transient Occupancy Tax has shown consistent growth year-over-year since 2017, particularly due to the increase in TOT rates from 10% to 12% in 2016, the Visit Fort Bragg marketing campaign, and a surge in local domestic travel during the pandemic when international travel was restricted.
Despite these positive trends, TOT and sales tax revenues have experienced declines of 5% to 10% year-over-year in subsequent fiscal years following the initial surge.
FY 23/24
Budget FY 23/24 FY 24/25
FY 23/24
Budget vs FY
24/25
Proposed
Budget
Salaries & Wages $ 4,565,420 $ 4,248,973 $ 4,934,777 $ 369,357 Benefits 2,886,987 2,533,999 2,950,600 63,613
Material & Services 3,020,954 2,969,395 3,127,484 106,530 Other Expenditures 331,716 267,787 301,266 (30,450)
Debt Service 442,513 441,957 435,348 (7,165)
Allocation to Internal Service
Funds 656,999 759,851 442,749 (214,250)
Fiduciary Funds - - -
Transfers 664,150 664,150 -
$
12,568,739 $ 11,886,112 $ 12,192,224$ 287,635
The conservative revenue growth forecasts have been developed into the budget given the current risks and their potential impacts on markets, supply chains, and consumer confidence.
The Proposed FY 2024-25 expenditures of $12,192,223 represent an increase of $287k or a 2% increase from the Amended FY 2023-24 expenditure budget. The General Fund expenditure budget is lean. Because of the high portion of labor-related costs in the General Fund, it is most impacted by the increased pension costs and other benefits. The increases in health insurance were 13% with no change to dental or vision insurance. The $214k (33%) reduction in Allocation to Internal Service Funds is the result of the backlog of vehicle purchases in the prior fiscal year, due to supply chain delays. The General Fund is picking up a reduced percentage of the Facilities, Information Technology, and Fleet costs based on the change reduction in costs year over year.
Without increased revenue growth in future years, from new or existing sources, a higher level of scrutiny will be needed to focus on which programs and services may need to be reduced or eliminated. The chart on the next page summarizes the General Fund Expenditures.
City of Fort Bragg | Budget Book 2025 Page 14
FISCAL STABILITY IN FUTURE UNCERTAIN ECONOMIC CONDITIONS Ensuring fiscal stability is a cornerstone of our budget planning, especially in uncertain economic conditions. This budget reflects careful financial management and strategic investments to maintain long-term stability. The proposed budget focuses on funding core general government services, increasing the recession & operating reserves of the General Fund to 30% of General Fund Expenditures, and making additional contributions to the Section 115 Trust to weather future fluctuations in CALPERS with over $2.2 million invested in the trust.
The conservative revenue growth forecasts have been developed into the budget given the current risks and their potential impacts on markets, supply chains, and consumer confidence.
Key risks include:
1. War and Geopolitical Tensions: Ongoing conflicts in the Middle East, Russia/Ukraine, China/Taiwan, and India/Pakistan pose significant risks to global stability and economic conditions.
2. Political Uncertainty: The upcoming 2024 elections, potential leadership changes, and shifts in policies contribute to an unpredictable political climate.
3. Economic Challenges: High housing costs and homelessness, urban public safety concerns, droughts and deluges, and potential trade disruptions with China impact economic stability and growth prospects.
By incorporating these factors into our budget planning, we aim to navigate these challenges while ensuring fiscal responsibility and stability.
We are exploring new revenue opportunities, including potential ballot measures in November 2024, to secure the necessary funds for our community’s continued growth and prosperity. By paying off significant debts, such as the 2014 Revenue Refunding Bond, we City of Fort Bragg | Budget Book 2025 Page 15
have created more flexibility to fund future capital improvement projects.
LONG-RANGE FORECAST
The five-year financial forecast is shown and discussed in more detail in a separate section of this Budget book called Long-Term Financial Plan. The forecast is meant to assist the City Council and Staff in determining whether current expenditure decisions made in FY 2025 can be supported long-term through FY 2030. While all budgetary requests can be supported by the General Fund and short-term corrective actions in FY 2025, based on staff’s initial analysis and reasonable growth projections in expenditure and revenues, the out years could be a challenge that would result in a significant ongoing expenditure and service reductions and/or new revenue sources.
While the balanced budget is a positive development, the City has implemented several short-term budget correction strategies to bridge the General Fund budget gap for FY 2026-
29. However, the cost of providing general government services continues to rise annually, outpacing tax revenue growth. In regard to the latter, the staff is again currently assessing community interest in generating additional, locally controlled revenue sources for potential placement on the November 2024 ballot.
Placement of One or More Revenues on the November 2024 Ballot As discussed during the Mid-year Budget Workshop, the Council may wish to place a measure on the November 2024 ballot to achieve several priorities. Staff is currently collaborating with consultants to survey residents on various options and develop potential ballot measure language. Staff will return to the Council in the near future to provide an update on their progress and receive further Council direction.
To support these efforts, the Preliminary FY 2025 Operating Budget includes $15,000 allocated for election expenses paid to the County, covering elections and potential ballot measure placements. This proactive approach aims to secure additional revenue streams, ensuring the City can continue providing essential services and maintaining financial stability in the long term.
BUDGET OVERVIEW
City of Fort Bragg | Budget Book 2025 Page 16
The City’s total proposed expenditure budget (excluding transfers) for FY 2024-25 is $50.3 million. This is an increase of 19.2% from the amended FY 2023/24 Budget of $29.3 million. The $20.9 million increase is due to the large number of capital expenditures budgeted $36.8 million more than the prior year. The salaries and wages are almost the same levels as the previous year's amended budget with benefit costs increasing by 19% due to healthcare insurance costs increases expected in FY 24/25.
ALL FUNDS
SUMMARY OF EXPENDITURES BY CATEGORY
FY 2021/22 THROUGH FY 2024/25
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 %
FYE FYE AMENDED FYE INCR/
ALL FUNDS AUDITED AUDITED BUDGET PROJECTED BUDGET -DECR Salaries & Wages $ 5,461,890 $ 6,207,646 $ 7,145,803 $ 6,402,073 $ 7,125,854 11.3% Benefits 3,862,611 6,113,513 3,834,953 3,281,108 3,931,859 19.8% Materials &
Services 6,247,748 7,380,139 9,235,594 8,056,490 8,060,781 0.1% Capital 1,649,559 780,893 24,871,009 7,700,316 27,757,962 260.5% Debt Service 8,325,733 4,191,544 1,111,393 1,049,267 757,970 -27.8% Depreciation 1,984,568 1,965,319 - - - 0.0%
Subtotal27,532,108 26,639,054 46,198,752 26,489,254 47,634,426 79.8% Indirect Expenses 3,662,800 $ 4,772,271 2,584,746 2,905,665 2,700,794 -7.1% Fiduciary Funds 225,062 $ 215,303 377,757 377,446 381,736 1.1% Subtotal31,419,969 31,626,628 49,161,255 29,772,365 50,716,956 70.3% Transfers Out 11,429,497 8,303,623 24,148,933 6,995,422 29,998,903 328.8%
TOTAL ALL
FUNDS
$
42,849,466
$
39,930,251
$
73,310,188 $ 36,767,787
$
80,715,859 119.5%
The City has three major operating funds: General Fund; Water Enterprise; and Wastewater Enterprise. In addition, the City’s chart of accounts includes the C.V. Starr Center Enterprise, special revenue funds, grant funds, capital project funds and internal service funds. The General Fund is the principal operating fund of the City and is supported primarily by taxes and fees that generally do not have restrictions on their use. Because of the lack of restrictions on use of funds, the General Fund has the most demands on its limited dollars.
The Enterprise funds – Water and Wastewater are fully supported by user fees. Special revenue funds and accounts are used to account for proceeds of a specific revenue source that has legal restrictions on how the funds may be spent.
BUDGET AND FINANCIAL AWARDS
For the 6th consecutive year, the City's FY 2023 budget received national recognition by earning the Government Finance Officers Association (GFOA) “Distinguished Budget Award.” To receive the Distinguished Budget Presentation Award, a city must publish a budget document that serves as a policy document, a financial plan, a communications device, and an operations guide. We believe the FY 2024 budget conforms to GFOA program City of Fort Bragg | Budget Book 2025 Page 17
requirements.
CONCLUSION AND ACKNOWLEDGMENTS
The 2024-2025 Proposed Budget, which performs the challenging yet vital task of strategically investing our resources to meet the City Council's important objectives while aligning our General Fund more closely with our long-term financial goals. Our approach, consistent with Fort Bragg’s tradition, emphasizes financial discipline and the exemplary leadership of our elected officials, City management, and our dedicated employees.
We remain steadfast in our commitment to equity, partnership, and innovation. These principles form the bedrock upon which we create, maintain, and strategically expand the essential public services that our community relies on.
I would like to take a moment to personally acknowledge and express my deep gratitude to our dedicated and talented City Staff who have been instrumental in preparing this budget document. This budget is the result of an organization-wide effort, involving the tireless work of the Budget team, management staff, and the incredibly hardworking members of the Finance Department.
Thank you for your continued support and dedication to our shared mission. I look forward to meeting the challenges, opportunities, and victories we will face this next year.
Respectfully Submitted,
Isaac Whippy
City Manager
City of Fort Bragg | Budget Book 2025 Page 18
Population Overview
TOTAL POPULATION
7,007
.6%
vs. 2021
GROWTH RANK
293 out of 498
Municipalities in California
DAYTIME POPULATION
8,213
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2… 6000
6250
6500
6750
7000
7250
7500
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Fort Bragg | Budget Book 2025 Page 19
Household Analysis
TOTAL HOUSEHOLDS
3,059
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 44%
lower than state average
Family Households
28%
38%
lower than state average
Married Couples
31%
32%
higher than state average
Singles
31%
175%
higher than state average
Senior Living Alone
36%
City of Fort Bragg | Budget Book 2025 Page 20
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
4%
79%
lower than state average
Median Income
$47,662
48%
lower than state average
Below $25,000
27%
105%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of Fort Bragg | Budget Book 2025 Page 21
Housing Overview
2022 MEDIAN HOME VALUE
$458,600
* Data Source: 2022 US Census Bureau (http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2022 US Census Bureau (http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
Fort Bragg
63%
Rent
37%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2022 US Census Bureau
(http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
2021
2022
250k
300k
350k
400k
450k
500k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of Fort Bragg | Budget Book 2025 Page 22
Guide to the Document
The functions of local government stem from three levels of policy direction: federal, state, and local. Within this intergovernmental system, local government is responsible for providing basic public services, such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and ensuring public safety. Local government must also fulfill certain state and national policy objectives such as transportation and environmental protection while addressing the expectations and values of its citizens. For local governments, the primary tool used to coordinate the provision of governmental services and to provide legal authorization for the expenditure of funds is the annual budget. A local government budget is a financial plan that matches existing resources with the needs of the community.
The City of Fort Bragg's budget is developed and adopted by the City Council and provides Fort Bragg residents and City staff with a plan for implementation of the services, goals, and objectives specified by the City Council. The City's Wastewater Enterprise is operated by the Municipal Improvement District No. 1 (MID) Board. The City Council serves concurrently as the MID Board of Directors. The budget for the Wastewater Enterprise is included in this budget document.
The Operating Budget is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The Five-Year Capital Improvement Program (CIP) and Capital Projects Budget provide citizens and City officials with detailed information about capital projects that are planned for near or midterm implementation.
This budget outlines the many municipal services, programs, and projects provided by the City of Fort Bragg over the course of the fiscal year. It identifies revenue projections and specific expenditures necessary to deliver services to the community. The budget is intended to provide transparency to City residents about programs and services as well as the policies underlying the City Council's spending decisions.
Distinguished Budget Presentation Award
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Distinguished Budget Presentation Award to the City for its Fiscal Year 2022/23 Budget. This was the third year that the government had achieved this prestigious award. Achievement of the award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget award, the City had to satisfy nationally recognized guidelines for effective budget presentation. These guidelines are designed to assess how well an entity's budget serves:
A Policy Document – to describe financial and operating policies, goals, and priorities for the organization.
A Financial Plan – to provide revenue and expenditure information by fund, department, division, and category.
An Operations Guide – to describe activities and objectives for the fiscal year.
A Communications Tool – to provide information on budgetary trends, planning processes, and integration of the operating and capital budgets.
The Distinguished Budget Presentation Award is valid for one year. Our Fiscal Year 2023/24 budget will again be submitted to the GFOA, and we are confident that we will once again achieve the award.
ANNUAL BUDGET PROCESS
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Budget Organization & Fund Structure
Budget Organization
The FY 2024/25 Budget includes eight basic sections as follows:
1. City Manager's Transmittal. Provides an introduction to the budget including a summary of critical economic issues, Council-directed core services, and basic operational and strategic goals for FY 2024/2.
2. Introduction. Includes this Users' Guide, a directory of elected and appointed City officials, a Citywide organization chart, an overview of the City of Fort Bragg, a definition of the funds included in the financial reporting model of the City, and the City's budget guidelines and fiscal policies. This section provides the reader with the policies and documents that guide the City's financial practices.
3. Summary. It includes a comprehensive overview of fund balance projections and individual summaries of revenues and expenditures for all funds and the General Fund. Also included are interfund transfers, interfund cost reimbursements, and the City's cost allocation plan. Summaries for the Water, Wastewater, and C.V. Starr Enterprise Funds are included in the detail section for each fund.
4. Fund Detail - Departmental Summaries. Presents detailed information on the City's operating departments and Enterprise funds as follows:
City Council Public Works
Administration Internal Services
Tourism Marketing & Promotions Debt Service
Finance Water Enterprise
Non-Departmental Wastewater Enterprise
Public Safety
C.V. Starr Center Enterprise
Community Development
Additional information about services provided by the City is included in each departmental section.
Department summary information includes organizational charts, departmental service descriptions, summaries of accomplishments and goals, a comparison of the total adopted budget to the prior fiscal year, and a summary of expenditures over three fiscal years. More specific information about the current year's appropriations is provided in the budget detail section. With the FY 2017/18 Budget, the presentation was expanded to include a summary of revenue generated by each department.
5. Grants and Special Revenue Funds. Provides an overview of each of the City's Special Revenue Funds, including fund descriptions, revenues, and expenditures. Special Revenue Funds are classified into one of four categories: Revenue, Grants, Internal Service Funds, and Trust and Agency.
6. Capital Improvement Program (CIP) and Capital Projects Budget. The Multi-Year CIP includes descriptions of individual projects and details the acquisition, construction, or rehabilitation of major capital facilities and infrastructure. The Capital Projects Budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years.
7. Statistical Data. Presents historical information for the past 10 years regarding the City's finances, operations, constituents, and the local economy.
8. Glossary. A list of specialized words and acronyms used in the budget document and their definitions.
Budget Process & Adoption
The City develops an annual budget according to legal and policy direction which includes:
Prepare a budget for all funds of the City.
Strive to adopt a budget that is balanced as to resources and appropriations.
Adopt a budget that does not exceed state constitutional limits.
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Adopt a budget prior to the beginning of the fiscal year in which it is to take effect.
Allow for adjustments to the budget with proper approvals.
Strive to maintain reserves in accordance with established Council policies.
Utilize encumbrances of appropriations as a budgetary control technique.
Adopt the budget through City Council and Municipal Improvement District Board resolutions.
Exercise budgetary controls at the department level.
The City of Fort Bragg operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Finance Department under the supervision of the City Manager. The budget process typically begins in January once the audit reports for the prior fiscal year are complete. The Finance Department prepares a MidYear Performance Report and the City Council conducts a Mid-Year Budget Workshop (typically in March). At that workshop, revenue and expense projections are presented for the current fiscal year and the Council provides policy direction to staff regarding preparation of the budget for the coming fiscal year. Following the mid-year workshop, a Proposed Budget is assembled for the next fiscal year, and it is reviewed by the Council and the public at a budget workshop (typically in May). Following the budget workshop, a revised Budget is prepared and transmitted to the City Council in June for further review, public input, deliberation, and adoption prior to the beginning of each new fiscal year (July 1).
Copies of the Proposed Budget are made available to the general public prior to the City Council's budget workshop. After providing opportunities for public review and discussion at the budget workshop(s), the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting. After adoption, the budget may be amended by City Council resolution.
Basis of Accounting and Fund Definitions
The modified accrual basis of accounting is used by all General, Special Revenue, and Capital Projects Funds.
This means that revenues are recognized when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds.
This means that revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.
To demonstrate fiscal accountability, various funds are established in accordance with the objectives of special regulations, restrictions, and/or limitations. Each fund is considered a separate accounting entity with a selfbalancing set of accounts. The funds that are used in the financial reporting model for the City of Fort Bragg as follows:
The General Fund is the City's primary operating fund. It is used to account for resources traditionally associated with general government activities which are not required (legally or by sound fiscal management) to be accounted for in another fund.
Special Revenue Funds are used to account for revenues that are legally restricted for a particular purpose.
The City has several Special Revenue Funds including the Special Sales Tax for Street Repairs, Asset Forfeiture, General Plan Maintenance Fee, Gas Taxes and Fire Equipment Tax. Special Revenue Funds are also used to account for grants obtained to fund City projects and activities.
Capital Project Funds are used to account for financial resources to be used for construction or acquisition of fixed assets, such as buildings, equipment, or roads. A Capital Project Fund exists only until completion of the project.
Internal Service Funds are used by the City to account for the financing of goods and services provided by one department to other departments within a government organization on a cost-reimbursement basis. They are set up to take advantage of economies of scale, to avoid duplication of effort, and to accurately identify costs of specific governmental services. The City utilizes three Internal Service Funds: Facilities Repair & Maintenance, Technology Replacement & Maintenance and Fleet & Equipment Services.
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Enterprise Funds are used to account for operations that are supported by a fee charged to external users for services, similar to a private business. The City has three Enterprise Funds: Water, Wastewater, and C. V. Starr Center.
Fiduciary Funds are used to account for resources that a government holds as a trustee or agent on behalf of an outside party and therefore cannot be used to support the government's own programs. The City has one fiduciary fund: Successor Agency to Fort Bragg Redevelopment Agency.
Cost Allocation Plan and Direct Charges
The City employs a multi-step process for distributing the indirect costs of central service departments (City Council, Administration, Finance, Non-Departmental and Public Works Administration) and the City's Internal Service Funds to various departments and funds.
Costs of the City's central service departments are allocated through the City's Cost Allocation Plan (CAP). The CAP allocates costs that originate in one department but benefit one or more other departments. By way of example, the Administrative Services Department (City Clerk) performs the function of "Records Management" which benefits multiple other departments within the City organization. The costs associated with "Records Management" are allocated from the Administrative Services Department to the multiple other departments that benefit from the service. Each year a year-end true-up is performed so that allocations are based on actual results rather than budgeted forecasts. For example, if actual administrative costs end the year less than budgeted, then allocated costs will be revised down.
Conclusion
Financial forecasting is, at best, an inexact science. Many experts and studies offer varied opinions and forecasts, each completely logical and reasonable. Staff has developed revenue and expenditure estimates based on trends and forecasts available as of May 2024. These estimates take into account what has happened in the local economy, current revenue and expenditure experiences, and, to the extent possible, what is projected to happen over the next 14 months.
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City of Fort Bragg Overview
History of Fort Bragg
The north coast of Mendocino County was inhabited by Native Americans of the Pomo tribe for approximately 10,000 years. The Pomo people were hunter-gatherers with a close relationship to the land and the sea. Seasonal Pomo villages were located along the coast with permanent villages located north of the Ten Mile River.
In 1855, an exploration party from the Bureau of Indian Affairs visited the area in search of a site on which to create a reservation and, the following year, the Mendocino Indian Reservation was established. It spanned an area from the south side of the Noyo River to the north of the Ten Mile River and east to Little Valley and Glen Blair. In 1857, the Fort Bragg military post was installed on the Mendocino Indian Reservation approximately 1½ miles north of the Noyo River and its purpose was to maintain order on the reservation. During the same year, a lumber mill was established on the Noyo River, starting what would become the major industry of the region. The military post was short-lived and records show that November 23, 1861, was the last date on which army units occupied the fort. In 1865, after 300 Native Americans were marched forcibly from the Mendocino Indian Reservation to a reservation in Round Valley, Fort Bragg as a military post was abandoned.
On August 5, 1889, Fort Bragg was incorporated as a city. C.R. Johnson, president of the Fort Bragg Redwood Company, was the first mayor and his company laid out the town much as it exists today – with a uniform street grid and mid-block alleys. In 1893, the Union Lumber Company was created when the Fort Bragg Redwood Company absorbed some of the smaller lumber companies in the area. In 1901, the Union Lumber Company incorporated the National Steamship Company to carry lumber, passengers, and supplies. The steamships provided Fort Bragg's only link to manufactured comforts and staples like sugar and coffee. In 1905, the California Western Railroad was formed, and a rail line was established from Fort Bragg to Willits where train connections could be made to San Francisco. The 1906 Earthquake resulted in a fire at the lumber mill that threatened the entire City. Brick buildings throughout the City were damaged, if not destroyed completely, and many frame homes were knocked off their piers. The fire burned the downtown area bordered by Franklin Street, Redwood Avenue, and McPherson Street. Within 12 months following the earthquake, all downtown reconstruction was completed. The earthquake brought prosperity to Fort Bragg as the mills furnished lumber for the rebuilding of San Francisco. By 1916, Fort Bragg had become a popular place to visit – and to settle.
Commercial fishing also played an important role in the formation of the economic base of Fort Bragg. Noyo Harbor was once a major commercial fishing port known for its quality fish products that were distributed to major metropolitan markets. In recent years, the fishing industry has declined and Fort Bragg's economic base has transitioned from "resource extraction" (i.e., timber and fishing industries) to a more service-oriented economy serving a regional coastal population of approximately 20,000 residents as well as hundreds of thousands of visitors each year.
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City Geography
The City of Fort Bragg is located approximately 165 miles north of San Francisco and 185 miles west of Sacramento on the scenic coast of Mendocino County. The City occupies 2.7 square miles. The 2022 Census places the City's population at 7,007. Although it is quite small, Fort Bragg is the largest city on the coast between San Francisco and Eureka. The largest employment categories in the City include services, wholesale and retail trade, local government, public education, health care, tourism, and fishing. The mild climate and picturesque coastline make Fort Bragg a popular tourist and recreational area.
City Authority
Fort Bragg is a general law city under California state law and its rights, powers, privileges, authority, and functions are established through the State constitution. These statutory rights include the power to: sue and be sued; purchase, receive by gift or bequest and hold land, make contracts and purchases and hold personal property necessary for the exercise of its powers; manage, sell, lease, or otherwise dispose of its property as the interest of its inhabitants require; levy and collect taxes authorized by law and exercise such other and further powers as may be especially conferred by law or as may be necessarily implied from those expressed.
City Council
The voters elect members of the Fort Bragg City Council to serve overlapping four-year terms. The Mayor is elected by and from the City Council for a two-year term. The Council sets policy and exercises the legislative authority of the City.
The Council holds meetings on the second and fourth Mondays of each month and at such other times as necessary.
Current City Council members and the dates upon which their respective terms expire are as follows:
Mayor Bernie Norvell December 2024
Vice Mayor Jason Godeke December 2026
Councilmember Tess Albin-Smith December 2026
Councilmember Marcia Rafanan December 2026
Councilmember Lindy Peters December 2024
Administration and Management
Fort Bragg operates under the Council-Manager form of government. The City Council appoints the City Manager who appoints other City staff and is charged with overseeing the City's daily operations. Several boards, commissions, and committees assist the City Council and administration in carrying out various aspects and functions of city government.
City Services
The City provides a wide range of services to its residents, including public safety services, construction and maintenance of streets and infrastructure, water service, community development, financial management, and administrative services.
Special Districts and Joint Power Authorities (JPAs) under the jurisdiction of the City provide emergency services, fire protection, and wastewater treatment services. Other entities, not under the City's jurisdiction, that provide services to the City's population include the school district, hospital district, recreation district, harbor district, and other special districts.
Fort Bragg Municipal Improvement District No. 1
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The members of the City Council serve concurrently as the Fort Bragg Municipal Improvement District No. 1 (MID) Board of Directors. The MID was formed in 1969 for the purpose of acquiring and constructing wastewater system improvements including the construction of a wastewater treatment plant. The wastewater system serves approximately 3,000 residential and commercial connections in an area that includes the City of Fort Bragg and small areas of unincorporated territory on the periphery of the City. The MID Board of Directors meets on the same schedule as the City Council and can schedule special meetings as necessary. The MID is referred to within the Budget as the "Wastewater Enterprise Fund."
Successor Agency to Fort Bragg Redevelopment Agency
From 1986 to 2012, the Fort Bragg Redevelopment Agency carried out redevelopment projects and promoted and supported economic development and affordable housing development in the redevelopment project area, an area which generally included properties within the Central Business District, commercial and industrial lands along Main Street, and the former Georgia Pacific mill site. In early 2012, the Redevelopment Agency was dissolved (as required by A.B. 1X26) and the City Council opted to serve as the Successor Agency to the Fort Bragg Redevelopment Agency. The Successor Agency is the legal entity tasked with winding down the affairs of the former Redevelopment Agency under the supervision of an Oversight Board. The Successor Agency plays a key day-to-day role in assuring that the existing debt service and other enforceable obligations of the former Redevelopment Agency are properly paid based upon a Recognized Obligation Payment Schedule (ROPS) approved by the Oversight Board and the State Department of Finance.
C. V. Starr Community Center
The C.V. Starr Community Center and Sigrid & Harry Spath Aquatic Facility (the "C.V. Starr Center") is a 43,000-square-foot recreation and aquatic facility that was built by the Mendocino Coast Recreation and Parks District (MCRPD), a special district providing recreational services to residents of the Mendocino Coast. The facility includes an indoor water park with an eight-lane competition pool and diving board, a leisure pool with a water slide and a 'lazy river', a cardio-fitness center and weight room, and facilities for other fitness classes and enrichment activities. In addition, the C.V. Starr Center has meeting rooms for parties and community events, and the grounds include a dog park, a skateboard park, petanque courts, and picnic/BBQ facilities.
After the C.V. Starr Center opened in 2009, MCRPD faced challenges due to insufficient operating revenues. In March 2012, the voters of Fort Bragg approved a special sales tax to fund the operation, maintenance, and capital improvements at the C.V.
Starr Center. The ballot measure mandated the transfer of ownership of the C.V. Starr Center to the City of Fort Bragg and required MCRPD to allocate a portion of its property tax revenues to the City. The facility reopened under City ownership in July 2012. On August 2, 2023, the MCRPD Board unanimously voted to terminate the operating agreement of the C.V. Starr Community Center and provided the City of Fort Bragg notice to begin the process of dissolving the operating agreement immediately. During the January 22, 2024, meeting, the City Council passed a resolution for the absorption of the C.V. Starr Community Center as a city-owned and city-operated facility, which was approved to be effective on February 11, 2024.
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City of Fort Bragg | Budget Book 2025 Page 30
Elected Officials
City of Fort Bragg | Budget Book 2025 Page 31
Master Organization Chart
Residents City of Fort Bragg
City Council
Isaac Whippy City Manager
Administration DepartmentFinance Department
Information Technology
Community Development Department Public Works
Facilities Fleet Water Enterprise Wastewater Enterprise Police Department CV Starr Enterprise Economic Development Department Baron J. Betternausen City Attorney
City of Fort Bragg | Budget Book 2025 Page 32
Budget Guidelines
The annual operating budget is the primary short-term financial plan for the City and the Municipal Improvement District No. 1. The operating budget serves as the policy document to implement City Council goals and objectives. It sets forth estimates of resources available to fund services consistent with Council directives. Since no budget is an absolute accurate predictor of future events, there must be some flexibility to make adjustments during the year, provided these adjustments do not materially alter the general intent of the City Council when adopting the budget. These guidelines are intended to provide that flexibility and to establish adequate controls through budget monitoring and periodic reporting ensuring that the overall distribution of resources achieves the results intended by the City Council.
Each year, as the budget is prepared, the City Council identifies priorities to provide guidance to management in preparing the budget. Through its legislative authority, the Council approves and adopts the budget by resolution. The City Manager is responsible for proposing to the City Council an annual operating budget and a capital projects budget which are consistent with the Council's service level priorities and sound business practices. The City Manager is also responsible for establishing a system for the preparation, execution, and control of the budget which provides reasonable assurances that the intent of Council policies is met. The Finance Director is responsible for providing periodic budget status reports to the City Manager, the City Council, and Department Heads to facilitate control and compliance with the budget. Department Heads are responsible for monitoring their respective budgets for compliance with the intent of Council priorities and for ensuring that appropriations for their departments are not exceeded.
1. Basis of Budgeting. The City's operating and capital projects budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) except that encumbrances are considered budgetary expenditures in the year of the commitment to purchase, and capital project expenditures are budgeted on a project length basis rather than a fiscal year. For all governmental funds, revenues and expenditures are budgeted on a modified accrual basis. For all proprietary funds, revenues and expenditures are budgeted on an accrual basis.
2. Budget Calendar. A budget preparation calendar is provided to Department Heads and to the City Council at the beginning of the budget process each year. The calendar sets forth dates for the review of service level priorities by the City Council at a mid-year budget workshop and a presentation of the City Manager's Adopted budget to the City Council, which should be adopted no later than the end of June.
3. Form and Content of the Adopted and Adopted Budget. The Adopted and adopted Budget should be presented in a form which is sufficient to allow the City Council to determine and review:
Provision of City Council priorities;
Projected revenues by major category;
Operating expenditures by department or program, and by fund; Staffing by department;
Service levels;
Statements of objectives and accomplishments;
Recommendations for policy changes;
Capital improvement appropriations by project.
The Adopted and adopted Budget should provide a comparison with the preceding year's actual results and the current year's projected results for each category of revenue and expenditure shown in the budget. Descriptions of service levels to be provided under the Adopted and adopted Budget will be included along with statements of services reduced or eliminated and services improved or added, as compared to the current year.
4. City Council's Budget Principles. Each year, the Adopted and adopted Budget is developed in accordance with the Council's established budget principles:
Conservative revenue projections should be incorporated into the budget.
The City strives to balance the operating budgets of each of the City's three major funds (General Fund, Water Enterprise, and Wastewater Enterprise) such that anticipated revenues meet projected expenditure obligations.
Recurring annual expenditures (e.g., personnel costs, supplies, equipment, operating and maintenance costs, debt service, legal costs, audit costs, etc.) should be funded with on-going annual revenues and should not rely upon one-time revenues, reserves, or the use of unassigned fund balances.
If unassigned fund balances are expended, uses should be restricted to funding one-time expenditures, not ongoing operations.
Expenditures should be contained to the maximum extent possible. To the extent that line item cost increases occur, they should be limited to purchases necessary to support existing operations, essential capital improvement projects, mandated costs, and the City's contractual obligations.
Each year, the budget should be prepared in accordance with the City's Fund Balance & Reserve policies and the Council should allocate specific amounts to each of the City's established reserves.
5. Adoption of the Budget. The City Council should adopt the budget by resolution no later than June 30 of the previous fiscal year, setting forth the amount of appropriations and authority of the City Manager to administer the adopted budget. Unless otherwise directed, all funds that are presented in the operating budget document are subject to appropriation.
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6. Budget Amendments by the City Council. The City Council may from time to time approve expenditures and identify funding sources not provided for in the adopted budget including those expenditures funded through unassigned fund balances.
7. Automatic Adjustments and Re-appropriations. Outstanding encumbrances at prior fiscal year-end will automatically be carried over to current year's budgets. Unspent appropriations that are authorized and funded by grant revenues from prior fiscal year will automatically be carried over to current year's budget. Incomplete multiple year project balances will be automatically carried over to the current year's budget.
8. Budget Monitoring and Reporting. The Finance Department will prepare a monthly budget report including actual expenditures and encumbrances for distribution to the City Manager and Department Heads to facilitate monitoring of the budget. The Finance Department will prepare a first-quarter and mid-year budget status report for presentation to the City Council. At a minimum, the report will include the status of General Fund revenues and expenditures, and Water, Wastewater, and C.V. Starr enterprise fund revenues and expenditures.
9. Reserves. Various unallocated reserves are established in the City's funds to protect the City in emergencies and times of economic uncertainty and to finance unforeseen opportunities and/or requirements. Reserve policies for various funds are described in detail in the section entitled "Fiscal Policies." City of Fort Bragg | Budget Book 2025 Page 34
Fiscal Policies
The City of Fort Bragg's fiscal policies are established to ensure that the finances of the City and the Municipal Improvement District No. 1 (collectively referred to as "the City") are managed in a manner that will:
Maintain a financially viable local government that provides adequate levels of municipal services for its citizens.
Provide financial flexibility to adapt to local and regional economic changes.
Preserve and enhance the sound fiscal condition of the City.
1. Operating Budget Policies
a. The City Council/MID Board should adopt a balanced budget by June 30 of each year. The base operating budget will be developed by realistically projecting revenues and expenditures for the current and forthcoming fiscal year. During the annual budget development process, the existing base budget will be thoroughly examined to ensure the cost-effectiveness of the services or programs provided. The annual operating budget will include the cost of operations of new capital projects. The City's operating budget will be prepared on a basis consistent with generally accepted accounting principles (GAAP) except that encumbrances are considered budgetary expenditures in the year of the commitment to purchase and expenditures for multi-year capital projects are budgeted in their entirety in the year construction commences. The remaining expenditures are carried forward in subsequent years. b. The City will avoid balancing the current budget at the expense of future budgets unless the use of unassigned fund balance and/or reserves is expressly authorized by the City Council. c. The City will develop and maintain financial management programs to ensure its long-term ability to pay the costs necessary to provide the services required by its citizens.
2. Budgetary Controls
a. Adopted budget appropriations should not be adjusted subsequently unless specifically authorized by a Council/District resolution identifying the fund from which the appropriation is to be made, the amount of the appropriation, and an account number.
b. The City Manager has the authority to approve transfers of budget appropriations within any fund budget provided:
Both line items are budgeted; and
Transfers from salary accounts and benefit accounts to non-personnel accounts are not allowed. c. Interfund transfers require Council/District approval.
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d. The City Manager may review and approve change orders in accordance with established purchasing procedures. The City Manager may approve purchase orders for budgeted expenditures and un-budgeted purchase orders in accordance with established purchasing procedures. e. Annually, a report estimating the year-end results will be presented to the Council following the close of the fiscal year being reported. The report will compare revenue estimates with actual collections, appropriations budgets with actual expenditures, and revenues to expenditures in major budgetary funds. This report will be followed by a presentation of the Comprehensive Annual Financial Report to the Council before January 31. f. Semi-annually, at a mid-year budget session, there will be a comprehensive review of the operations to date in comparison to the existing budget. Projections of revenues and expenditures through the end of the fiscal year will be submitted to the City Council at the mid-year budget session.
3. Revenue Policies
a. The City strives to maintain a diversified and stable revenue stream to avoid over-reliance on any one revenue source.
b. The City estimates its annual revenues by an objective, analytical process utilizing trends, judgment, and statistical analysis as appropriate. Revenue estimates are to be realistic and sensitive to both local and regional economic conditions.
c. The City maximizes the availability of revenue proceeds through responsible collection and auditing of amounts owed to the City.
d. The City actively pursues federal, state, and other grant opportunities when deemed appropriate. Before accepting any grant, the City should consider the implications in terms of ongoing obligations that will be required in connection with acceptance of the grant.
e. The City seeks reimbursement for mandated costs whenever possible. f. User fees are reviewed annually for potential adjustments to recover the full cost of services provided, except when the City Council determines that a subsidy is in the public interest. The City's user fee policy:
Imposes user fees when appropriate to capture the cost for the delivery of services and goods; and Attempts to establish levels of cost recovery that support all costs including administrative overhead and depreciation; and
Determines the minimum frequency of user fee reviews.
g. General Fund revenues are pooled and allocated according to Council goals and established policy. h. Grant revenue is recognized when eligible expenditures have been incurred against a fully executed grant agreement. Such accrued revenue is considered available even if it is not received within 60 days of year-end.
This method provides improved reporting and control at the program level because it appropriately matches funding sources and uses.
i. Enterprise funds and other legally-restricted sources are allocated according to their respective special purposes.
j. One-time revenues should be used for one-time expenditures only, including capital outlay and reserves.
4. Expenditure Policies
a. The City strives to maintain levels of service, as determined by the City Council, to provide for the public wellbeing and safety of the residents of the community. b. The City strives to maintain employee benefits and salaries at competitive levels with local labor markets. c. Fixed assets should be maintained and replaced as necessary and deferred maintenance should be minimized. A facilities maintenance reserve is maintained to provide for timely maintenance and replacement of fixed assets.
d. The City should use technology and productivity enhancements that are cost effective and help to reduce or avoid increased personnel costs.
e. Surplus fund balances (and working capital in enterprise funds) may be used to increase reserves, fund Capital Improvement Projects, fund capital outlay, or be carried forward to fund one-time special project/program expenses.
5. Utility Rates and Fees
a. Water and sewer utility customer rates and fees are reviewed and adjusted annually, if necessary. b. All utility enterprise funds are operated in a manner similar to private enterprise. As such, the City Council sets fees and user charges for each utility fund at a level that fully supports the total direct and indirect cost of the activity, including depreciation of assets, overhead charges, and reserves for unanticipated expenses and capital projects.
6. Capital Budget Policies
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a. The City has a Five-Year Capital Improvement Program (CIP) that is designed to construct and maintain infrastructure to support existing residences and businesses and future development. The CIP identifies the estimated cost of each project including administration, design, development and implementation, and operating costs once the projects are completed. The CIP identifies potential funding sources for each adopted capital project. When appropriate, the CIP identifies outside funding sources such as state and federal funds, and leverages these funding sources with public money to help meet the highest priority community needs.
b. The funding for the first year of each five-year CIP is appropriated as a component of the annual operating budget.
c. Funding for future projects identified in the five-year CIP which has not been secured or legally authorized is subject to change.
7. Debt Management Policy
a. The City Council has adopted guidelines and policies intended to guide decisions related to debt issued by the City. Debt issuance should be evaluated on a case-by-case basis and considered within the context of the City's overall capital structure and policy objectives. Adherence to the debt management policy is essential to ensure that the City maintains a sound debt position and to protect the credit quality of its debt obligations.
The full text of the City's Debt Management Policy is presented in the Debt Service section of the budget. Key components of the City's Debt Management Policy are:
The City will limit long-term debt to only those capital improvements or long-term liabilities that cannot be financed from current revenue sources.
The City will utilize debt financing for projects that have a useful life that can reasonably be expected to exceed the period of debt service for the project.
The City will strive to maintain or improve the City's bond rating. b. The City may utilize interfund loans rather than outside debt to meet short-term cash flow needs. If interfund loans are undertaken, formal promissory notes are prepared and interest is charged as required by the City's Interfund Loan Policy.
a. Interfund Loan Policy
b. City Council approval by resolution is required for any interfund loan. All interfund loans must be documented by formal agreements that specify the terms and conditions. c. All interfund loans are 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. d. The term of an interfund loan is established by the City Council and typically should not exceed five years. e. The interfund loan is callable by the lending fund if needed to ensure that the lending fund has sufficient operating funds.
f. 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. f. As part of the due diligence, each interfund 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. f. There is no prepayment penalty on an interfund loan. Interest is to be paid quarterly, and principal payments are subject to the feasibility analysis of cash projections. g. The interest expense paid on 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.
9. Fund Balance & Reserve Policies
a. The City's Fund Balance & Reserve policies are intended to ensure the continued financial well-being of the City by planning for unanticipated emergency and contingency needs. The City Council periodically reviews and updates these guidelines to ensure that the City has sufficient resources to adequately provide for emergencies, economic uncertainties, unforeseen operating or capital needs, economic development opportunities, and cash flow requirements.
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b. The City Council may direct any portion of its General Fund, Water Enterprise Fund, or Wastewater Enterprise Fund revenue that is not required to balance the annual operating budget to one or more of the following reserves, subject to consistency with the allowable uses of the enterprise funds. c. General Fund Reserves.
General Fund Operating Reserve: The City will maintain an unrestricted fund balance of at least 15% to 20% of the annual operating expenditures in the General Fund, as an "Operating Reserve" to ensure liquidity of the General Fund and to ensure adequate cash flow throughout the year. This reserve is necessary to accommodate fluctuations in the timing of expenditures and the receipt of revenues. The reserve is a committed fund balance and may be tapped into, with Council authorization, for unforeseen operating or capital needs. In FY 2024/25 the reserve is funded at 20%.
Litigation Reserve: The City will maintain a Litigation Reserve to cover unforeseen legal expenses, including unbudgeted legal, defense, and settlement costs that are not covered by the City's insurance pool. The Litigation Reserve is replenished each year through the budget process. The City Manager shall approve all charges against this reserve and, on a quarterly basis, the Finance Director shall report to the City Council the amount and types of litigation that have been funded by the Litigation Reserve. In FY2024/25 the reserve is funded at $200k.
Recession Reserve: The General Fund will maintain a Recession Reserve to stabilize the delivery of City services during periods of severe operational budget deficits and to mitigate the effects of major unforeseen changes in revenues and/or expenditures as typically experienced during times of recession. The fund is established at an amount equivalent to 10% of the City's annual operating budget. City Council approval is required before expending any portion of this committed fund balance.
d. Water, Wastewater (Municipal Improvement District #1), and C.V. Starr Enterprise Capital Reserves. The City maintains capital reserves in the Water, Wastewater, and C.V. Starr Enterprise Funds to provide for future capital projects and unanticipated emergencies. Each year, all unrestricted net position in the Enterprise Funds in excess of 25% of the prior year's operating expenditures is transferred to these reserves. The 25% that is retained in the Enterprise Fund functions as an Operating Reserve.
Recession Reserve: The Water Enterprise and the Wastewater Enterprise will each maintain a Recession Reserve for the purpose of stabilizing the delivery of City services during periods of severe operational budget deficits and to mitigate the effects of major unforeseen changes in revenues and/or expenditures as typically experienced during times of recession. The fund is established at an amount equivalent to 10% of each Enterprise Fund's operating budget. City Council approval is required before expending any portion of this committed net position. e. Internal Service Fund Reserves. Each year, the unrestricted net position in each of the City's Internal Service Funds is held in reserve within the Internal Service Fund. These reserves are intended to help pre-fund large purchases and repairs and avoid big annual swings in funding needs.
Facility Repair & Maintenance Reserve. The reserve is funded based on an analysis of expected repairs and useful lives of the buildings and equipment funded by the Facilities Repair & Maintenance Internal Service Fund. A tenyear Facilities Maintenance & Repair Plan which provides guidance for establishing the required annual contributions to the Facility Maintenance & Repair reserve has been established. The plan is adjusted annually as part of the budget preparation process.
Fleet & Equipment Services Reserve. The City maintains a reserve in the Fleet & Equipment Services Internal Service Fund to enable the timely replacement of vehicles and depreciable equipment. A ten-year Vehicle and Equipment Replacement Plan has been established.
Information Technology (I.T.) Reserve. The City maintains a reserve in the Technology Maintenance & Replacement Internal Service fund to enable the timely replacement of depreciable equipment. A five-year I.T. long-term plan has been established.
f. Debt Service Reserves. Reserve levels for Debt Service Funds are established and maintained as prescribed by the bond covenants authorized at the time of debt issuance. g. Unfunded Liabilities. Prepayments made against unfunded liabilities may lower the unfunded liability and result in significant savings in the long term. Each year 50% of any realized year-end surplus shall be applied to the City's two unfunded liabilities. Priority shall be given to the CalPERS plan unfunded liability over the OPEB plan unfunded liability. Any payment of unfunded liabilities shall be considered a one-time payment and will not be included in the calculation of the City's operating deficit/surplus:
CalPERS. The City continues to accrue liabilities relating to the California Public Employees' Retirement System pension plan provided to its employees.
OPEB Trust Fund. The City maintains an irrevocable trust fund for retiree medical benefit obligations.
Section 115 Trust. The City maintains a trust for future CalPERS liabilities. Assets in the Section 115 Pension Trust may be used only for pension-related costs and at the direction of the City Council. Once the targeted funding level is reached, the earnings on the assets in the Trust may be applied to offset a portion of the City’s annual pension contributions to CalPERS or make additional discretionary payments to CalPERS.
10. Investment Policy
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The complete investment policy is presented at the end of the Policy Section of the City's Budget. Key components of the City's investment policy are:
a. The Finance Director/City Treasurer annually renders an investment policy for City Council's review and modification as appropriate. The review must take place at a public meeting and the policy must be adopted by resolution of the City Council.
b. City funds and the investment portfolio should be managed in a prudent and diligent manner with emphasis on safety, liquidity, and yield, in that order. Reports on the City's investment portfolio and cash position are developed by the Finance Director/City Treasurer and reviewed by the Finance & Administration Committee and the City Council at first quarter, mid-year and fiscal year end. c. Generally Accepted Accounting Principles require that differences between the costs of the investment portfolio and the fair value of the securities be recognized as income or losses in a government's annual financial report. These variances should not be considered as budgetary resources or uses of resources unless the securities are sold before maturity or the values of the investments are permanently impaired.
11. Accounting, Auditing, and Financial Reporting Policies a. The City's accounting and financial reporting systems are maintained in conformance with generally accepted accounting principles as they apply to governmental accounting. b. An annual audit will be performed by an independent public accounting firm with the subsequent issuance of a Comprehensive Annual Financial Report, within seven months of the close of the previous fiscal year. c. Periodic financial and status reports will be submitted to the City Council and be made available to the public.
12. Asset Forfeiture Expenditure Policy
a. Asset Forfeiture Discretionary Funds
Expenditures under $5,000 may be decided by the Police Chief.
Expenditures of between $5,000 and $10,000 require approval of the City Manager. Expenditures over $10,000 require approval of the City Council and the Asset Forfeiture budget will be amended at the time of approval.
Staff reports to the City Council will be provided on significant Asset Forfeiture expenditures identified by the City Manager.
b. Asset Forfeiture Education Funds
Expenditures must meet the mandated education and prevention guidelines. c. Year-End Reporting
Prior to the close-out of each fiscal year, a report listing all Asset Forfeiture Discretionary and Education Fund expenditures will be brought forward to the Finance & Administration Committee for review. Line item budget appropriations, as necessary, will be agendize for City Council action.
13. Payment of Employee Compensation Costs
a. City Employee Compensation. The City strives to attract and retain the best talent to manage the City and serve Fort Bragg residents and businesses. The City accomplishes this by offering attractive and competitive salaries and benefits that reflect the value of the various jobs, the duties, level, and responsibility of each position, and the fiscal condition of the City. Compensation information specific to each employee group is summarized below. b. City Manager Duties and Compensation. The City of Fort Bragg is a general law city with a Council-Manager form of government. Fort Bragg Municipal Code Section 2.16.050 establishes that the City Council is the appointing authority for the City Manager and City Attorney. All other positions are appointed by the City Manager. The City Manager's terms of employment, including compensation and benefits, are established by an employment agreement authorized by Council resolution.
c. City Attorney Services. The City Attorney is not a City employee. City Attorney services are provided in accordance with a professional services agreement. Funds for the City Attorney's services are included in the Administrative Services Department.
d. Executive Management (Department Head) and Mid-Management Compensation. The terms of employment for Executive and Mid-Management classifications, including compensation and benefits, are established by Council resolution.
e. Non-Management Employee Compensation. The City of Fort Bragg has two non-management employee groups.
The Fort Bragg Employee Organization (FBEO) represents all City non-exempt employees other than Safety Employees and Confidential and Non-Bargaining employees. The FBEO is affiliated with the Service Employees International Union (SEIU). Compensation and benefits are negotiated and documented in a Memorandum of Understanding (MOU).
The City's Safety Employees are represented by the Fort Bragg Police Association (FBPA), an unaffiliated employee organization. Compensation and benefits are negotiated and documented in a Memorandum of Understanding (MOU).
f. Compensation and benefits of employees not represented by the FBEO and FBPA are established by Council resolution.
g. Additional Sources of Information. The current employment agreements, resolutions, and MOUs noted above can be found on the City's website.
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14. Pension Policy
a. Actuarially Determined Contributions: Each fiscal year, the City will contribute to CalPERS the amount determined by CalPERS actuaries to be the minimum required employer contribution for that year. The minimum contribution consists of two components, normal cost and unfunded accrued liability (UAL). The normal cost is expressed as a rate that is applied to pensionable payroll costs and reflects the cost of pension benefits earned by employees in the current fiscal year. The UAL payment is a flat dollar amount that represents a portion of the cost of past benefits earned by employees, but for which, because of deviations in actual experience and changes in assumptions about investment performance, the normal cost rates established for those prior years has been determined to be insufficient to provide the promised retirement benefit. The CalPERS actuaries recalculate the total UAL each year and an updated multi-year amortization schedule is provided to show the projected annual minimum payments. b. Annual UAL Prepayment: CalPERS offers the option to make monthly payments on the UAL or prepay the entire annual amount at a discounted level by the end of July. The City will prepay its annual obligation each year to achieve budgetary savings.
c. Section 115 Pension Trust: The City will establish and maintain a pension stabilization fund in the form of a Section 115 Pension Trust. The targeted funding level for this fund is the City Council policy that fifty percent (50%) of any surplus in the General Fund at
year-end will be used to reduce the current UAL. Assets in the Section 115 Pension Trust may be used only for pension related costs and at the direction of the City Council. Once the targeted funding level is reached, the earnings on the assets in the Trust may be applied to offset a portion of the City’s annual pension contributions to CalPERS or make additional discretionary payments to CalPERS. d. Targeted Funding Level: The City’s goal is to achieve and maintain a funded status for each of its plans of between 90% and 100%. A funded status of 100% signifies that the City’s pension assets with CalPERS match its accrued liabilities.
e. Additional Discretionary Payments: CalPERS allows member agencies to make additional discretionary payments at any time and in any amount, which would serve to reduce the UAL and future required contributions. The City will consider this option in the context of its annual evaluation of reserve levels and budgetary requirements. f. Transparency and Reporting: Funding of the City’s pension plans should be transparent to vested parties including plan participants, annuitants, the City Council, and Fort Bragg residents. In order to achieve this transparency, the following information shall be available:
a. Copies of the annual actuarial valuations for the City’s CalPERS plans. b. The City’s Comprehensive Annual Financial Report shall be published on the City’s website. This report includes information on the City’s annual contributions to the pension system and its funded status. c. The City’s annual operating budget shall include the City’s contributions to CalPERS.
I. Pension Obligation Bonds (POBs): POBs or a similar debt issuance such as Lease Revenue Bonds (LRBs) used to make payments towards the City’s UAL are tools that can be used to provide an additional discretionary payment to CalPERS upon the determination that the cost to borrow the funds for the payment is less than continuing to make the projected prescribed UAL payments at the current discount rate. If the City issues POBs or LRBs, the following guidelines will apply:
a. Expert advice and analysis by actuaries and municipal advisors will be utilized to stress test the risk of a market crash and threshold at which the City would be worse off issuing POBs or LRBs versus not. b. The interest rate on the POBs or LRBs shall be at least 2.5% less than the current CalPERS discount rate. c. The final maturity date for the POBs or LRBs will be no more than the current term of the UAL. d. The POBs or LRBs structure will contain an early call provision. g. Review of Funding Policy: Funding a defined pension plan requires a long-term horizon. As such, the City will review this policy at least every five years to determine if changes to this policy are needed to ensure adequate resources are being funded to the UAL.
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Investment Policies
Introduction
The City Council of the City of Fort Bragg recognizes its responsibility to properly direct the investment of funds for the City and its component units. The purpose of this Investment Policy is to provide guidelines for the investment of funds based upon prudent cash management practices and in conformity with all applicable statutes. Related activities that comprise good cash management include accurate cash projections, the expeditious collection of revenue, cost-effective banking relations, and the control of disbursements.
Scope
This policy covers the investment activities of all contingency reserves and inactive cash under the direct authority of the City of Fort Bragg and Municipal Improvement District #1. Policy statements outlined in this document focus on the City of Fort Bragg's pooled funds but also apply to all other funds under the City Treasurer's span of control unless exempted by resolution or statute. Investments for the City and its component units will be made on a pooled basis including, but not limited to, the City of Fort Bragg, Municipal Improvement District #1, and Fort Bragg Redevelopment Successor Agency. The City's Comprehensive Annual Financial Report identifies the fund types involved as follows:
General Fund
Special Revenue Funds
Debt Service Funds
Capital Project Funds
Enterprise Funds
Internal Service Funds
Trust Funds
Miscellaneous Special Funds
Any new funds created by the City Council unless specifically exempted.
Investments of bond proceeds will be held separately when required by the bond indentures or when necessary to meet arbitrage regulations. If allowed by the bond indentures, or if the arbitrage regulations do not apply, investments of bond proceeds will be held as part of the pooled investments.
Prudence
Section 53600.3 of the California Government Code identifies as trustees those persons authorized to make investment decisions on behalf of a local agency. As a trustee, the standard of prudence to be used shall be the "prudent investor" standard and shall be applied in the context of managing the overall portfolio. The trustee shall act with care, skill, City of Fort Bragg | Budget Book 2025 Page 41
prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency.
It is the policy of the City Council that investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk changes or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.
Investment Objectives
Section 53600.5 of the California Government Code outlines the primary objectives of a trustee investing public money.
The primary objectives, in order of priority, of the City's investment activities shall be:
Statutory compliance. To assure compliance with all federal, state, and local laws governing the investment of monies.
Safety. Safety of principal is the foremost objective of the investment program. Investments of the City shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio.
Liquidity. The City's investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements that might be reasonably anticipated.
Return on investment. Investment return becomes a consideration only after the basic requirements of safety and liquidity have been met. The City Treasurer shall attempt to realize a yield on investments consistent with California statutes and the City's Investment Policy.
The City Treasurer shall strive to maintain the level of investment of all contingency reserves and inactive funds as close to one hundred percent (100%) as possible. While the objectives of safety and liquidity must first be met, it is recognized that portfolio assets represent a potential source of significant revenues. It is to the benefit of the City that these assets be managed to realize a yield on investments consistent with California statutes and the City's Investment Policy.
Duties and Responsibilities
The management of inactive cash and the investment of funds is the responsibility of the City Treasurer (or his/her designee) as directed by the City Council. Under the authority granted by the City Council, no person may engage in an investment transaction covered by the terms of this policy unless directed by the City Treasurer or designee.
In the execution of this delegated authority, the City Treasurer may establish accounts with qualified financial institutions and brokers/dealers for the purpose of effecting investment transactions in accordance with this policy. In selecting financial institutions, the creditworthiness of institutions shall be considered and the City Treasurer shall conduct a comprehensive review of prospective depository's credit characteristics and financial history.
A written copy of this Investment Policy shall be presented to any person offering to engage in an investment transaction with the City. Investments shall only be made with those business organizations (including money market mutual funds and local government investment pools), which have provided the City certification of having received and reviewed the City's Investment Policy.
The City Treasurer may designate in writing a Deputy City Treasurer who, in the absence of the City Treasurer, will assume the City Treasurer's duties and responsibilities. The City Treasurer shall retain full responsibility for all transactions undertaken under the terms of this policy.
Ethics and Conflict of Interest
All participants in the City's investment process shall seek to act responsibly as custodians of the public trust. Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment recommendations and decisions. Investment officials and employees shall make all disclosures appropriate under the Fair Political Practices Act and may seek the advice of the City Attorney and the Fair Political Practices Commission whenever there is a question of personal financial or investment positions that could represent potential conflicts of interest.
Collateralization
When required by California statute or this Investment Policy, any investment capable of being collateralized shall be collateralized by the required amounts imposed by law. To give greater security to the City's investments, when an investment is collateralized and not perfected under existing law, an attempt to perfect the collateralization should be made.
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Authorized Investments
The City Treasurer may invest City funds in the following instruments as specified in the California Government Code Section 53601 and as further limited in this policy.
Federally insured bank/ time Certificates of Deposit (CDs): Certificates of Deposit shall not exceed five years to maturity. Investments in Certificates of Deposit and Checking Accounts shall be fully insured up to the amount allowed per account by the Federal Deposit Insurance Corporation or the National Credit Union Administration.
Furthermore, the combined investments in Certificates of Deposit and Prime Commercial Paper, if a private sector entity is used, shall not exceed, in total, more than fifty percent (50%) of the portfolio.
U.S. Treasury Bills, Notes, and Bonds: Obligations of the U.S. Government and its agencies or those for which the full faith and credit of the United States are pledged for payment of principal and interest. The maximum maturity length shall not exceed five years.
General Obligations of any State or local political subdivision: Must be rated A.A./Aa/A.A. or higher by one of the following: Standard & Poor's, Moody's, or Fitch.
Repurchase Agreements: Repurchase Agreements with a maximum maturity of one year. Repurchase Agreements may not exceed five percent 5% of the portfolio. The market value of securities that underlay a Repurchase Agreement shall be valued at one hundred two percent 102% or greater of the funds borrowed against those securities.
Money Market/Mutual Funds: Money Market or Mutual Fund investments holding only U.S. Treasury and Government Agency obligations and cash.
Local Agency Investment Fund (LAIF): Local Agency Investment Fund (LAIF) of the State of California. Investments will be made in accordance with the laws and regulations governing those Funds.
Investment Trust of California (CalTRUST): Investments in CalTRUST will be made in accordance with the laws and regulations governing those funds.
New Securities: New types of securities authorized by California law, but which are not currently allowed by this investment policy, must first be approved by the City Council.
Unauthorized Investments / Investment Activities
Instruments not expressly authorized are prohibited. In accordance with California Government Code Section 53601.6, investment in inverse floaters, range notes, or mortgage derived interest-only strips is prohibited, as are derivatives. In addition, and more generally, investments are further restricted as follows:
No investment will be made in any security that could result in zero interest accrual if held to maturity.
No investment will be made that could cause the portfolio to be leveraged.
Purchases of investments on margin will not be made.
Investment Strategy
Pooled Investments: A buy-and-hold strategy will generally be followed; that is, investments once made will usually be held until maturity. A buy-and-hold strategy will result in unrealized gains or losses as market interest rates fall or rise from the coupon rate of the investment. Unrealized gains or losses, however, will diminish as the maturity dates of the investments are approached or as market interest rates move closer to the coupon rate of the investment. A buy-andhold strategy requires that the portfolio be kept sufficiently liquid to preclude the undesired sale of investments prior to maturity. Occasionally, the City Treasurer may find it advantageous to sell an investment prior to maturity, but this should only be on an exception basis and only when it is in the best interest of the City.
Investments Held Separately: Investments held separately for bond proceeds will follow the trust indenture for each issue.
Diversification
The portfolio will be diversified to avoid incurring unreasonable and avoidable risks regarding specific security types or individual financial institutions. In addition to the limitations on specific security types indicated in this Investment Policy, and with the exception of U.S. Treasury/Federal agency securities and authorized pools, no more than five percent 5% of the City's portfolio will be placed with any single issuer.
Internal Controls
The City Manager and the Finance Director are responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft, or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. Due to the need to preserve the segregation of duties and check and balance, all outgoing wire transfers shall be confirmed by the bank with a second person prior to the completion of the transfer.
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Reporting
Sections 53607 and 53646 of the California Government Code allow the City Council, at its discretion, to require reports meeting the standards set forth in these sections, as well as any additional information desired. A report for pooled investments will be made to the City Council at the mid-year budget review session and at a public meeting following the close of the fiscal year.
Investment Policy Review and Adoption
Section 53646(a) (2) of the California Government Code allows the City Treasurer to render a statement of investment policy to the City Council and the Finance Committee and recommends that one be presented each year. Therefore, the City's investment policy and any modifications thereto shall be considered no less often than annually at a public meeting. Adoption of the investment policy and any changes must be made by resolution of the City Council.
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America Rescue Plan Act
AMERICAN RESCUE PLAN ACT (ARPA) USAGE
The City was allocated $1.7 million in ARPA funds; with equal payments of $872,081 each received in FY 2021 and FY 2022. Per ARPA guidelines, the City must obligate (appropriate and/or encumber through contractual agreements) these funds by December 31, 2024 and spend them down fully by December 31, 2026. Any uncommitted or unspent funds after these deadlines are subject to be returned to the federal government. Also, while there was discussion at the Federal level of “clawing back” unspent and uncommitted ARPA funds as part of the debt ceiling negotiations, such a proposal was not included in the final approved bill and the City’s ARPA funds are safe for now.
Additionally, per US Treasury guidance, ARPA funds may be used for the following purposes in order to support recovery from the pandemic and fiscal stability and resiliency:
1. Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the pandemic.
2. Support public health expenditures, by, for example, funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff
3. Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted industries, and the public sector
4. Provide premium pay for essential workers, offering additional support to those who have and will bear the greatest health risks because of their service in critical infrastructure sectors
5. Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital wastewater and stormwater infrastructure, and to expand access to broadband internet Using ARPA funds to replace lost public sector revenue provides cities the most flexibility in how they can use the funds; with little prohibitions on use other than reserve replenishment, debt payments, pension paydowns, or tax deferrals. Initially though, when the US Treasury released its Interim Final Rule on ARPA, a very complex formula and set of factors were required to calculate a city’s level of pandemic-related revenue loss. However, in the Final Rule released in late January 2022, cities may now claim a standard revenue loss of up to $10.0 million (without calculation) and use their ARPA allocations up to that amount to provide any service traditionally provided by local governments. This is analogous to the Standard Deduction on one’s personal taxes and reduces compliance reporting significantly. As such, it is welcome news to smaller agencies with limited staffing as it relieves them from having to perform the complex revenue loss calculation. It is especially beneficial to the City of Fort Bragg, which received under the $10.0 million minimum revenue loss allowance. Thus, this affords the City the greatest flexibility in broadly using its ARPA funds to provide government services. The City may still chose to fully or partially use its ARPA allocations in the other allowable areas shown above, but there is now no federal requirement to do so.
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ALL FUND SUMMARY
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All Fund Summary
Summary
The City of Fort Bragg is projecting $71.53M of revenue in FY2025, which represents a 13.4% increase over the prior year.
Budgeted expenditures are projected to increase by 10.1% or $7.4M to $80.71M in FY2025.
The All Fund Summary fund budget for the City has seen significant changes over the past few years. In 2023, the budget projected a decrease in both revenues and expenditures. However, the actual revenues for that year were $40,863,477, showing an increase of 17%. Similarly, the actual expenditures were $40,117,035, reflecting a decrease of 6%.
Moving on to 2024, the budget projected a decrease in revenues, with a budget of $63,056,681. However, the budget for expenditures remained the same as the previous year, at $73,310,188. Looking ahead to 2025, the budget shows a projected increase in both revenues and expenditures. Revenues are budgeted to be $71,390,974, reflecting a 13% increase, while expenditures are budgeted to be $80,651,512, showing a 10% increase.
These changes in the All Fund Summary fund budget for the City demonstrate a positive trend in the financials. With an increase in actual revenues and a decrease in actual expenditures in 2023, followed by a projected increase in both categories for 2025, the City's financial outlook is looking promising. These changes reflect the city's efforts to manage its budget effectively and continue to provide essential services to its residents.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25M
$50M
$75M
$100M
City of Fort Bragg | Budget Book 2025 Page 47
Revenue by Fund
The summary of revenues for the All Fund Summary fund for the years 2023, 2024, and 2025 indicates a mix of increases and decreases across the top three categories. In the Water Enterprise Fund, revenues decreased by 12% in 2023 to $9,020,486, but then it saw a significant 81% increase in 2024 to $16,339,091. This trend is expected to continue in the upcoming 2025 budget with a 17% increase to $19,170,611. Similarly, the Special Revenue Fund-Grants category saw a 9% increase in 2023 to $4,700,803, followed by a significant 185% increase in 2024 to $13,415,066. This trend is expected to continue with a 14% increase in the 2025 budget to $15,337,609. The General Fund, on the other hand, experienced a 42% increase in 2023 to $11,868,949, followed by a smaller 4% increase in 2024 to $12,370,830. However, in the upcoming 2025 budget, there will be a 2% decrease to $12,095,492. These changes demonstrate the city's efforts to manage and allocate funds effectively to support the community's needs.
Budgeted and Historical 2025 Revenue by Fund
Millions
All Funds
FY2021
FY2022
FY2023FY2024FY2025
$0
$20
$40
$60
$80
All Funds
General Fund
General Fund $11,868,949 $11,706,680 $12,238,552 N/A
Economic Stabilization Reserve $0 $664,150 $0 N/A
Total General Fund: $11,868,949 $12,370,830 $12,238,552 N/A Special Revenue Fund- Restricted
General Plan Maint Fee Fund $7,935 $250 $18,000 N/A
Housing Trust Fund $2,090 $250 $500 N/A
Permanent Local Housing PLHA $2,400,000 $106,856 $0 N/A Parking $974 $100 $0 N/A
Parkland Monitoring/Reporting $3,598 $1,000 $0 N/A
Tobacco License Fee $3,375 $3,000 $0 N/A
St Mandated Disab Access Fee $4,230 $3,120 $0 N/A
Name FY2023 Actual FY2024 Amended FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 48
Cops Ab1913 Allocation $227,932 $170,229 $170,229 N/A
Cdbg Program Income PI $108,554 $244,398 $110,000 N/A
Police Asset Seizure Revenue $573,930 $23,000 -$6,657 N/A Successor Agency $438,024 $390,340 $381,736 N/A
LMIH Successor Agency $5,135 $2,000 $4,000 N/A
Construction/Demo Ordinance $94,493 $0 $1,000 N/A
Gas Taxes - HUTA $205,167 $227,387 $224,486 N/A
Gas taxes- RMRA $157,799 $1,328,844 $582,929 N/A
Stp D1 Streets & Hwys Alloc $0 $439,356 $232,951 N/A
Traffic & Safety $4,325 $3,800 $0 N/A
Dist Sales Tax-Street Repair $1,238,734 $1,121,100 $1,150,535 N/A Fire Tax - Fire Equip. Fund $60,412 $58,446 $58,324 N/A Caspar JPA With County $107,210 $0 $59,000 N/A
SB 1383 C&S $45,172 $0 $45,172 N/A
Total Special Revenue Fund- Restricted: $5,689,089 $4,123,476 $3,032,205 N/A Special Revenue Fund- Grants
MCOG OWP Funding $6,710 $204,062 $0 N/A
Dept.WaterResources - Prop84 $0 $5,276,000 $11,272,000 N/A State Parks Prop 84 $0 $5,055,000 $0 N/A
Other State Grants $0 $748,029 $2,788,581 N/A
Other Federal Grants $43,221 $205,300 $0 N/A
Other Small Grants -$3,575 $0 $0 N/A
CDBG 2017 $2,950,837 $0 $0 N/A
CDBG 2020 $445,517 $1,426,675 $977,028 N/A
CDBG- COVID Grants $376,448 $0 $0 N/A
ARPA $872,081 $0 $0 N/A
Noyo Harbor Blue Economy $9,566 $500,000 $300,000 N/A
Total Special Revenue Fund- Grants: $4,700,803 $13,415,066 $15,337,609 N/A Capital Improvement Fund
Guest House Rehabilitation $0 $0 $110,000 N/A
Bainbridge Park Improvements $225,000 $0 $1,849,052 N/A Maple Street & SD Rehab $100,000 $0 $0 N/A
2022 Street Rehab $411,202 $4,178,029 $4,043,750 N/A
Town Hall Bathrooms and Window $0 $140,000 $140,000 N/A Main Street Fire Station Rehab $0 $150,572 $200,000 N/A Bainbridge Park- Soccer Fields $0 $0 $280,000 N/A
Municipal Broadband $0 $2,120,191 $1,923,691 N/A
City Facility Roof Repair $0 $370,000 $395,000 N/A
EV Charging Station $0 $232,951 $339,000 N/A
Emergency Fueling Station $230,000 N/A
Total Capital Improvement Fund: $736,202 $7,421,743 $9,280,493 N/A Name FY2023 Actual FY2024 Amended FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 49
Internal Services Fund
Facilities Maint & Repair $304,764 $410,500 $293,548 N/A Technology Maint & Repair $578,107 $618,972 $831,371 N/A Fleet Services $1,146,821 $689,813 $812,041 N/A
Total Internal Services Fund: $2,029,692 $1,719,285 $1,936,960 N/A Water Enterprise Fund
Water Works O & M $5,877,069 $3,530,754 $3,018,614 N/A
Water Recession Reserve $0 $177,534 $134,240 N/A
Non-Routine Maintenance-Water $427 $100 $200 N/A
Capital Reserve-Water $123,285 $10,000 $670,000 N/A
Water Works Capacity Fees $69,705 $51,000 $35,000 N/A
Water Capital Projects $2,950,000 $12,569,703 $15,312,558 N/A Total Water Enterprise Fund: $9,020,486 $16,339,091 $19,170,611 N/A Wastewater Enterprise Fund
Wastewater O & M $3,618,444 $3,611,523 $3,590,028 N/A
Waste Water Recession Reserve $0 $160,442 $175,949 N/A
Capital Project Fund-WWtr $69,782 $7,000 $745,000 N/A
WW Capital Projects $780,000 $1,330,000 $1,597,533 N/A
JPFA - WW Plant Bonds $0 $185,010 $185,130 N/A
Wastewater Capacity Fees $64,940 $28,000 $25,000 N/A
Total Wastewater Enterprise Fund: $4,533,167 $5,321,975 $6,318,640 N/A CV Starr Enterprise Fund
CV Starr Center $2,285,090 $2,129,144 $2,243,963 N/A
CV Starr Recession Reserve $0 $216,071 $0 N/A
CV STARR CAPITAL IMPROVEMENT $0 $1,975,000 N/A
Total CV Starr Enterprise Fund: $2,285,090 $2,345,215 $4,218,963 N/A Total All Funds: $40,863,477 $63,056,681 $71,534,034 N/A Name FY2023 Actual FY2024 Amended FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 50
Revenue by Department
The All Fund Summary fund's expenditures by source for the years 2023, 2024, and 2025 show significant changes in the town of Fort Bragg, CA. In 2023, Public Works expenditures increased by 26% to $4,285,630. This trend continued in 2024 with a 424% increase to $22,458,156. For the upcoming 2025 budget, Public Works expenditures will see a 10% increase to $24,626,793.
Water expenditures, on the other hand, decreased by 12% to $9,020,486 in 2023. However, in 2024, there was a significant increase of 81% to $16,339,091. This trend is expected to continue in the 2025 budget with a 17% increase to $19,170,611.
In terms of General Revenue expenditures, there was a 7% decrease to $7,066,400 in 2023. This was followed by a 4% increase to $7,371,060 in 2024. For the upcoming 2025 budget, there will be a 2% increase to $7,506,683.
These changes in expenditures by source demonstrate the town's commitment to improving its infrastructure and services, particularly in the areas of Public Works and Water. Despite some decreases in General Revenue expenditures, the town is still investing in its overall growth and development. These changes reflect the town's dedication to providing its residents with a high quality of life.
Projected 2025 Revenue by Department
Public Works (34.4%)
Water (26.8%)
General Revenue (10.5%)
Wastewater (8.8%)
CV Starr (5.9%)
Public Safety (5.3%)
General Government (2.9%)
Internal Service (2.7%)
Community Development (2.1%)
Agency (0.5%)
City of Fort Bragg | Budget Book 2025 Page 51
Budgeted and Historical 2025 Revenue by Department
Millions
Capital
Agency
Community Development
Internal Service
General Government
Public Safety
CV Starr Wastewater
General Revenue Water
Public Works
FY2021
FY2022
FY2023
FY2024
FY2025
$0
$20
$40
$60
$80
Revenue
General Revenue $7,066,400 $7,371,060 $7,405,763 $7,506,683 N/A Public Safety $2,560,901 $2,084,477 $1,710,721 $3,755,832 N/A General Government $2,069,034 $2,300,594 $2,273,177 $2,092,174 N/A Public Works $4,285,630 $22,458,156 $9,753,617 $24,626,793 N/A Community
Development
$6,575,053 $2,496,488 $1,065,271 $1,525,641 N/A
Agency $438,024 $390,340 $390,340 $381,736 N/A
Wastewater $4,533,167 $5,538,046 $3,836,820 $6,323,640 N/A Internal Service $2,029,692 $1,719,285 $1,709,962 $1,936,960 N/A Water $9,020,486 $16,339,091 $5,107,853 $19,170,611 N/A CV Starr $2,285,090 $2,129,144 $2,604,148 $4,213,963 N/A Capital $230,000 $0 N/A
Total Revenue: $40,863,477 $63,056,681 $35,857,672 $71,534,034 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 52
Revenues by Source
Projected 2025 Revenues by Source
Transfer from Other Funds (39.2%)
Intergovermental (22.7%)
Charges for Services (10.2%)
Sales & Use Tax (6.1%)
Reimbursements (5.1%)
Transient Occupancy Tax (4.4%)
Materials & Services (2.7%)
Interdepartmental charges (2.6%)
Property Tax (2.2%)
Intergovernmental (1.4%)
Other Taxes (1.3%)
Agency (0.5%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Capital Grant Revenue Contributed Capital Fines & Forfeitures Capital Grant Other Revenue Other Operating
Other Revenues Allocation to ISF Interest
Other non operating Grant Reimbursements Use of Money & Property Agency Other Taxes Intergovernmental
P t T I t d t t l h M t i l & S i
1/2
FY2021
FY2022FY2023
FY2024
FY2025
0 20
40 60
80 Revenue Source
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 53
Property Tax
General Revenue
Sec. Property Tax, Current
Year
$353,995 $353,715 $361,357 $364,970 N/A
Homeowners Property Tax
Relief
$1,916 $2,967 $2,500 $2,525 N/A
Unsec. Property Tax, Curr
Year
$14,086 $12,813 $15,012 $15,162 N/A
Unsec. Property Tax, Prior
Years
$158 $470 $470 $475 N/A
Highway Property RentalCounty
$1,930 $1,767 $1,696 $1,713 N/A
Motor Vehicle Lic Fees $7,332 $7,332 $5,000 $5,050 N/A
Property Tax in Lieu of VLF $709,863 $716,962 $760,895 $768,504 N/A Transfer Tax $46,939 $50,090 $50,090 $50,591 N/A
Supplement Prop Tax SB813 $4,801 $4,141 $4,716 $4,800 N/A Total General Revenue: $1,141,020 $1,150,257 $1,201,736 $1,213,790 N/A Public Safety
Fire Tax $53,275 $57,746 $57,746 $58,324 N/A
Total Public Safety: $53,275 $57,746 $57,746 $58,324 N/A CV Starr
Sec Property Tax, Current
Year
$305,258 $283,127 $302,098 $305,119 N/A
Total CV Starr: $305,258 $283,127 $302,098 $305,119 N/A Total Property Tax: $1,499,553 $1,491,130 $1,561,579 $1,577,232 N/A Sales & Use Tax
General Revenue
Sales Tax $2,043,336 $1,932,700 $2,019,000 $2,036,000 N/A Proposition 172 - Sales Tax $103,639 $26,800 $22,500 $23,200 N/A Total General Revenue: $2,146,974 $1,959,500 $2,041,500 $2,059,200 N/A Public Works
Special Sales Tax $1,175,478 $1,111,100 $1,087,279 $1,087,279 N/A Total Public Works: $1,175,478 $1,111,100 $1,087,279 $1,087,279 N/A CV Starr
CV Starr Sales Tax $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Total CV Starr: $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Total Sales & Use Tax: $4,497,894 $4,270,369 $4,307,400 $4,330,767 N/A Transient Occupancy Tax
General Revenue
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 54
TOT Penalties/Interest $7,368 $15,000 $6,000 $6,000 N/A Transient Occupancy Tax $3,185,118 $3,227,118 $3,109,148 $3,140,240 N/A Total General Revenue: $3,192,486 $3,242,118 $3,115,148 $3,146,240 N/A Total Transient Occupancy Tax: $3,192,486 $3,242,118 $3,115,148 $3,146,240 N/A Other Taxes
General Revenue
Franchise - Cable TV $39,501 $40,000 $40,000 $40,000 N/A Franchise - C&S $604,024 $573,240 $600,000 $606,000 N/A Franchise - PG&E $77,425 $61,037 $83,092 $84,754 N/A
Franchise Fees- SB 1383 C&S $19,474 $18,000 $4,500 $5,000 N/A Business License Tax $212,601 $211,708 $211,359 $217,700 N/A Total General Revenue: $953,026 $903,985 $938,951 $953,454 N/A Total Other Taxes: $953,026 $903,985 $938,951 $953,454 N/A Reimbursements
General Revenue
City Exp Reimb-DDA $13,857 $20,000 $7,000 $10,000 N/A
Total General Revenue: $13,857 $20,000 $7,000 $10,000 N/A Public Safety
SB 90 Reimbursement $0 $10,000 $0 $5,000 N/A
DNA Reimbursement $3,521 $3,200 $4,750 $4,500 N/A
Training ReimbursementsPD
$36,449 $20,000 $29,600 $25,000 N/A
Stored Vehicle Release $8,375 $10,000 $8,000 $8,000 N/A Abandoned Vehicle
Abatement
$10,590 $15,000 $2,840 $5,000 N/A
Interfund Reimb- Public
Safety
$160,000 $170,229 $170,229 $170,229 N/A
Restitution - Damaged
Property
$200 $0 $1,163 $1,000 N/A
DUI Cost Recovery $182 $0 $1,100 $1,000 N/A
Booking Fee
Reimbursement
$26,150 $25,000 $14,050 $17,000 N/A
Total Public Safety: $245,467 $253,429 $231,732 $236,729 N/A General Government
Overhead/Admin Cost
Recovery
$125,175 $137,797 $125,175 $136,745 N/A
Personnel Cost Allocations $165,309 $176,201 $145,000 $165,309 N/A City Reimb-DDA $434 $1,000 $200 $1,000 N/A
Interfund Cost
Reimbursement
$0 $1,000 $0 $20,000 N/A
Personnel Cost Allocations $411,046 $333,341 $333,341 $411,046 N/A City Exp Reimb-DDA $1,160 $2,000 $1,300 $2,000 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 55
Personnel Cost Allocations $506,716 $342,832 $342,832 $402,832 N/A Personnel Cost Allocations $560,942 $487,025 $550,398 $560,942 N/A Events $5,946 $5,000 $5,500 $6,000 N/A
Total General Government: $1,776,728 $1,486,196 $1,503,745 $1,705,874 N/A Public Works
Interfund Reimb-Eng PW $155 $0 $0 $0 N/A
Personnel Cost Allocations $459,968 $479,847 $361,545 $459,968 N/A Interfund Reimb-PW $415,616 $357,719 $357,719 $413,610 N/A Interfund Reimb $128,239 $149,598 $128,239 $153,019 N/A Personnel Cost Allocations $482,636 $39,100 $482,636 $532,636 N/A Interfund Reimbursement $251,098 $411,897 $251,098 $135,993 N/A Personnel Cost Allocations $0 $135,105 $0 $0 N/A
Total Public Works: $1,737,713 $1,573,266 $1,581,237 $1,695,227 N/A Community Development
Training ReimbursementsAdmin
$399 $2,000 $1,000 $1,000 N/A
City Exp Reimb-DDA $630 $0 $0 $0 N/A
City Exp Reimb -DDA $25,854 $30,000 $5,000 $10,000 N/A
Interfund Reimb - CDD $395 $5,000 $305 $20,000 N/A
Personnel Cost Allocations $4,113 $10,831 $4,113 $4,113 N/A Total Community
Development:
$31,392 $47,831 $10,418 $35,113 N/A
Total Reimbursements: $3,805,157 $3,380,722 $3,334,133 $3,682,943 N/A Intergovernmental
General Revenue
Received From Collection $75 $0 $0 $0 N/A
Total General Revenue: $75 $0 $0 $0 N/A
Public Safety
Grant Staff Time Rimb $415,931 $214,542 $206,535 $132,000 N/A Grant Reimbursement $0 $228,523 $270,000 $302,476 N/A
Total Public Safety: $415,931 $443,065 $476,535 $434,476 N/A General Government
Grant staff time Reimb $5,649 $5,000 $1,000 $70,000 N/A Grant Staff Time Reimb $6,078 $31,528 $5,758 $15,000 N/A Total General Government: $11,727 $36,528 $6,758 $85,000 N/A Public Works
Grant:Staff Time Reimb $30,034 $20,898 $69,583 $70,000 N/A SB 1383 Revenues $25,172 $0 $25,172 $25,172 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 56
CalReycle Grant SB1383 $20,000 $0 $20,000 $20,000 N/A
Total Public Works: $75,206 $20,898 $114,755 $115,172 N/A Community Development
Grant Staff Time Reimb $89,714 $228,671 $60,000 $35,000 N/A HEAP Homeward Bound
Grant
-$3,575 $0 $0 $0 N/A
Grant Revenues $9,566 $500,000 $123,486 $300,000 N/A
Total Community
Development:
$95,704 $728,671 $183,486 $335,000 N/A
Total Intergovernmental: $598,643 $1,229,162 $781,533 $969,648 N/A Charges for Services
Public Safety
Copies - PD $4,127 $4,800 $3,600 $4,000 N/A
Police Fingerprints $44,780 $42,872 $40,251 $49,000 N/A Police Witness Fee $441 $350 $110 $150 N/A
Total Public Safety: $49,348 $48,022 $43,961 $53,150 N/A General Government
Returned Check Fee $126 $200 $100 $100 N/A
Document Copies $1,751 $2,200 $600 $1,000 N/A
Returned Check Fee $1,512 $1,300 $1,800 $2,000 N/A
Total General Government: $3,389 $3,700 $2,500 $3,100 N/A Public Works
Engineering Plan Review $7,176 $7,500 $7,000 $7,000 N/A Investment Revenues $668 $0 $0 $0 N/A
Total Public Works: $7,844 $7,500 $7,000 $7,000 N/A
Community Development
Const & Demo Ord. Fee $1,945 $2,121 $2,000 $2,000 N/A
Community Dev Fees $26,800 $20,000 $24,000 $26,000 N/A
General Plan Maint Fees $3,720 $0 $11,000 $18,000 N/A
Total Community
Development:
$32,465 $22,121 $37,000 $46,000 N/A
Wastewater
Sewer Service $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer Service $13,879 $15,000 $8,000 $10,000 N/A Permit/Inspection $1,080 $0 $0 $0 N/A
Card Processing Fee $60 $50 $50 $50 N/A
Drainage Fees $8,449 $10,000 $2,582 $0 N/A
Installation Fees $12,947 $6,000 $10,000 $10,000 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 57
Total Wastewater: $3,390,904 $3,391,756 $3,434,160 $3,433,578 N/A Water
Water Sales - In City $2,862,400 $2,948,000 $2,896,374 $2,896,374 N/A Late Payment Penalties $39,655 $45,000 $47,000 $47,940 N/A Misc Water Sales $46,923 $50,000 $49,000 $50,000 N/A
Permit Inspection Fee $838 $500 $260 $300 N/A
Final Notice Fee $4,350 $6,000 $3,600 $4,000 N/A
Received from Collection
Acct
$128 $500 $0 $0 N/A
Card Processing Fee $85 $60 $53 $0 N/A
Total Water: $2,954,379 $3,050,060 $2,996,286 $2,998,614 N/A CV Starr
Charges for Services -$880 $596,248 $0 $0 N/A
CV Starr Facility Revenue $6,280 $0 $1,200 $1,320 N/A
Refunds & Rebates -$1,607 $0 $200 $0 N/A
Merchandise Sales, Net $5,878 $0 $4,700 $6,000 N/A
Facility Rentals $40,948 $0 $31,000 $40,000 N/A
Enrichment Programs $79,699 $0 $56,000 $61,600 N/A
Facility Passes $465,219 $0 $553,761 $609,137 N/A
Commissions Revenue $3,512 $0 $1,700 $1,500 N/A
Total CV Starr: $599,048 $596,248 $648,561 $719,557 N/A Total Charges for Services: $7,037,377 $7,119,408 $7,169,468 $7,260,999 N/A Fines & Forfeitures
Public Safety
Parking Fines $9,628 $10,000 $5,000 $6,000 N/A
State Asset Forfeitures $5,087 $15,000 -$17,657 -$17,657 N/A State Asset Forfeitures-Educ $0 $2,000 $2,000 $2,000 N/A Traffic Safety Road Fines $4,325 $3,800 $0 $0 N/A
Total Public Safety: $19,040 $30,800 -$10,657 -$9,657 N/A General Government
Miscellaneous Fines $65 $100 $0 $1,000 N/A
Miscellaneous Revenue $23,788 $10,000 $10,000 $10,000 N/A Total General Government: $23,853 $10,100 $10,000 $11,000 N/A Community Development
Code Enforcement Fees $1,163 $5,000 $100 $1,000 N/A
Const. & Demo. Ord.
Forfeiture
$94,493 $0 $0 $0 N/A
Total Community
Development:
$95,656 $5,000 $100 $1,000 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 58
Total Fines & Forfeitures: $138,548 $45,900 -$557 $2,343 N/A Use of Money & Property
General Revenue
Investment Interest Earned $109,985 $75,000 $75,000 $100,000 N/A Sale of Surplus Assets $0 $1,000 $18,126 $10,000 N/A
Unrealized Gain or Loss -$550,642 $0 $0 $0 N/A
Rents & Concessions $29,022 $10,000 $5,000 $10,000 N/A
Rents & Concessions $3,050 $4,000 $3,000 $3,000 N/A
Total General Revenue: -$408,585 $90,000 $101,126 $123,000 N/A Public Safety
Investment Interest Earned $17,619 $6,000 $12,000 $9,000 N/A Total Public Safety: $17,619 $6,000 $12,000 $9,000 N/A
General Government
Investment Interest Earned $974 $100 $0 $0 N/A
Investment Interest Earned $3,598 $1,000 $0 $0 N/A
Interest Earned $607 $0 $0 $0 N/A
Interest Earned $606 $120 $0 $0 N/A
Investment Interest Earned $7,137 $700 $0 $0 N/A
Total General Government: $12,923 $1,920 $0 $0 N/A
Public Works
Investment Interest Earned $63,256 $10,000 $6,000 $63,256 N/A Total Public Works: $63,256 $10,000 $6,000 $63,256 N/A
Community Development
Investment Interest Earned $4,214 $250 $0 $0 N/A
Investment Interest Earned $2,090 $250 $1,000 $500 N/A
Grant Loan Principal
Payments
$140,447 $226,398 $243,221 $100,000 N/A
Loan Interest Earned $16,393 $18,000 $15,000 $10,000 N/A Interest Earned $5,135 $2,000 $5,000 $4,000 N/A
Investment Interest Earned $0 $0 $2,000 $1,000 N/A
Total Community
Development:
$168,278 $246,898 $266,221 $115,500 N/A
Internal Service
Interest Earned $16,216 $500 $10,000 $5,000 N/A
Total Internal Service: $16,216 $500 $10,000 $5,000 N/A Total Use of Money & Property: -$130,293 $355,318 $395,347 $315,756 N/A Allocation to ISF
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 59
General Government
Bingo/Taxis/Weapons
Permits
$60 $100 $100 $100 N/A
Film Permit Fee $0 $100 $100 $100 N/A
Business License Fee $63,784 $61,800 $62,000 $62,000 N/A Tobacco License Fee $2,768 $3,000 $0 $0 N/A
Total General Government: $66,611 $65,000 $62,200 $62,200 N/A Public Works
Encroachment Permit $13,713 $13,000 $6,000 $7,000 N/A
Total Public Works: $13,713 $13,000 $6,000 $7,000 N/A
Community Development
Business License Surcharge $3,086 $3,193 $2,100 $2,500 N/A Sign Application $35 $100 $200 $200 N/A
Grading Permits $1,585 $1,000 $1,185 $1,300 N/A
Building Permit Surcharge $12,336 $15,000 $8,658 $12,000 N/A Total Community
Development:
$17,042 $19,293 $12,143 $16,000 N/A
Total Allocation to ISF: $97,366 $97,293 $80,343 $85,200 N/A Other Revenue
General Revenue
Miscellaneous Revenue $25,106 $0 $0 $0 N/A
Cash Over and Short $206 $0 $0 $0 N/A
Miscellaneous Revenue $1,667 $5,000 $302 $1,000 N/A
Miscellaneous Revenue $567 $200 $0 $0 N/A
Total General Revenue: $27,546 $5,200 $302 $1,000 N/A
Public Safety
Miscellaneous Revenue $65,763 $15,000 $37,174 $15,000 N/A Total Public Safety: $65,763 $15,000 $37,174 $15,000 N/A Community Development
Miscellaneous Revenue $10,000 $0 $0 $0 N/A
Total Community
Development:
$10,000 $0 $0 $0 N/A
Total Other Revenue: $103,309 $20,200 $37,476 $16,000 N/A Intergovermental
Public Safety
PLHA Revenues $0 $106,856 $0 $0 N/A
COP's AB1913 Allocation $227,932 $170,229 $170,229 $170,229 N/A SB-2 Grant Revenue $0 $35,000 $0 $0 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 60
Grant Revenue $0 $0 $0 $480,000 N/A
LEAP Grant Revenue $0 $30,000 $0 $0 N/A
REAP Grant Revenue $0 $27,000 $0 $0 N/A
State-Trash Capture Grant $0 $280,000 $0 $280,000 N/A
Dept of Parks & Rec -
Bainbrid
$0 $0 $392,000 $1,849,052 N/A
LATA- Broadband $0 $376,029 $300,000 $179,529 N/A
USDA Vehicle Grant $0 $205,300 $0 $0 N/A
EDA- Feasibility Study $43,221 $0 $0 $0 N/A
ARPA COVID Funds $872,081 $0 $0 $0 N/A
Total Public Safety: $1,143,234 $1,230,414 $862,229 $2,958,810 N/A General Government
Intergovernmental $15,538 $30,000 $23,824 $25,000 N/A
St Mandated Disab Access
Fee
$3,624 $3,000 $0 $0 N/A
Total General Government: $19,162 $33,000 $23,824 $25,000 N/A Public Works
Noyo Lighting Dist Tax $13,715 $0 $0 $0 N/A
Gas Tax 2105 $37,361 $46,938 $43,796 $44,583 N/A
Gas Tax 2106 $31,157 $33,651 $32,408 $32,933 N/A
Gas Tax 2107 $50,844 $56,379 $59,304 $60,800 N/A
Gas Tax 2107.5 $2,000 $2,000 $2,000 $2,000 N/A
Gas Tax 2103 $58,370 $70,881 $66,044 $66,632 N/A
Hwy 1 Sweeping-Caltrans $11,181 $17,538 $17,538 $17,538 N/A Investment Interest $540 $0 $0 $0 N/A
RMRA-LPP Revenue $0 $830,000 $848,130 $400,000 N/A
RMRA - Gas Tax $157,799 $322,020 $171,328 $182,929 N/A
LPP-SB1 $0 $176,824 $0 $0 N/A
STP D1/Streets & Hwy Dis $0 $439,356 $206,405 $0 N/A
MCOG Grant $0 $0 $0 $232,951 N/A
MCOG OWP $2,068 $42,062 $0 $0 N/A
MCOG OWP $4,641 $162,000 $162,000 $0 N/A
Grant Revenue $0 $5,276,000 $1,575,000 $11,272,000 N/A
Grant Revenue $0 $4,555,000 $0 $0 N/A
Central Coastal Trail Prop 84 $0 $500,000 $0 $0 N/A
Total Public Works: $369,676 $12,530,649 $3,183,953 $12,312,366 N/A Community Development
PLHA Grant $2,400,000 $0 $0 $0 N/A
CDBG Grant Revenue $2,950,837 $0 $0 $0 N/A
CDBG 20 Revenue $445,517 $1,200,277 $555,904 $977,028 N/A CDBG CV Revenue $376,448 $0 $0 $0 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 61
Total Community
Development:
$6,172,802 $1,200,277 $555,904 $977,028 N/A
Total Intergovermental: $7,704,874 $14,994,340 $4,625,910 $16,273,204 N/A Interdepartmental charges
Internal Service
Allocation - Int Serv Fund $288,548 $210,000 $288,548 $288,548 N/A Allocation - Int Serv Fund $577,972 $612,088 $750,000 $831,371 N/A Allocation - Int Serv Fund $962,994 $479,513 $624,000 $773,541 N/A Total Internal Service: $1,829,514 $1,301,601 $1,662,548 $1,893,460 N/A Total Interdepartmental
charges:
$1,829,514 $1,301,601 $1,662,548 $1,893,460 N/A
Agency
Agency
Secured Property Tax $438,024 $390,340 $390,340 $381,736 N/A Total Agency: $438,024 $390,340 $390,340 $381,736 N/A
Total Agency: $438,024 $390,340 $390,340 $381,736 N/A
Other Revenues
Public Works
Rent $3 Tipping Fees $106,542 $0 $53,891 $59,000 N/A
Total Public Works: $106,542 $0 $53,891 $59,000 N/A
CV Starr
Cost Allocations - MCRPD $103,619 $0 $26,297 $0 N/A
Total CV Starr: $103,619 $0 $26,297 $0 N/A
Total Other Revenues: $210,161 $0 $80,188 $59,000 N/A
Other Operating
Internal Service
Misc Revenue $135 $6,884 $0 $0 N/A
Misc Revenue $197 $5,000 $300 $500 N/A
Total Internal Service: $332 $11,884 $300 $500 N/A
Water
Miscellaneous Revenue $25,033 $26,000 $3,500 $4,000 N/A Water Lateral Install Fees $12,067 $15,000 $12,021 $14,000 N/A Total Water: $37,100 $41,000 $15,521 $18,000 N/A
CV Starr
Cash Over/Short -$185 $0 -$428 $0 N/A
Total CV Starr: -$185 $0 -$428 $0 N/A
Total Other Operating: $37,246 $52,884 $15,393 $18,500 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 62
Capital Grant
Public Works
Grant- State Farm $25,000 $0 $0 $0 N/A
Total Public Works: $25,000 $0 $0 $0 N/A
Wastewater
Grants $0 $0 -$350 $5,000 N/A
Total Wastewater: $0 $0 -$350 $5,000 N/A
Total Capital Grant: $25,000 $0 -$350 $5,000 N/A
Materials & Services
Public Works
Transfers from Other Funds $0 $2,120,191 $300,000 $1,923,691 N/A Total Public Works: $0 $2,120,191 $300,000 $1,923,691 N/A Total Materials & Services: $0 $2,120,191 $300,000 $1,923,691 N/A Interest
Wastewater
Investment Interest Earned $4,040 $10,000 $9,000 $10,000 N/A Investment Interest Earned $69,782 $7,000 $40,000 $45,000 N/A Investment Interest Earned $20,720 $3,000 $10,000 $15,000 N/A Total Wastewater: $94,541 $20,000 $59,000 $70,000 N/A
Water
Investment Interest Earned $2,692 $8,000 $5,000 $2,000 N/A Investment Interest Earned $427 $100 $400 $200 N/A
Investment Interest Earned $123,285 $10,000 $90,000 $70,000 N/A Investment Interest Earned $17,946 $1,000 $6,000 $15,000 N/A Total Water: $144,350 $19,100 $101,400 $87,200 N/A
CV Starr
Investment Interest Income $73,532 $10,000 $20,000 $10,000 N/A Total CV Starr: $73,532 $10,000 $20,000 $10,000 N/A
Total Interest: $312,424 $49,100 $180,400 $167,200 N/A
Other non operating
Wastewater
Miscellaneous Revenue $87,258 $95,000 $145,000 $146,450 N/A Sewer Capacity FeesResident.
$21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees -
Comm.
$22,381 $15,000 $0 $0 N/A
Total Wastewater: $131,478 $120,000 $159,000 $156,450 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 63
Water
Water Capacity FeesResident.
$51,758 $50,000 $11,000 $20,000 N/A
Total Water: $51,758 $50,000 $11,000 $20,000 N/A
CV Starr
Miscellaneous Revenue $28,377 $40,000 $17,000 $20,000 N/A Total CV Starr: $28,377 $40,000 $17,000 $20,000 N/A
Total Other non operating: $211,614 $210,000 $187,000 $196,450 N/A Transfer from Other Funds
Public Safety
Transfer from Other Funds $551,224 $0 $0 $0 N/A
Total Public Safety: $551,224 $0 $0 $0 N/A
General Government
Transfer from Other Funds $154,641 $0 $0 $0 N/A
Transfer from Other Funds $0 $664,150 $664,150 $0 N/A
Total General Government: $154,641 $664,150 $664,150 $0 N/A Public Works
Transfer from Other Funds $0 $0 $0 $110,000 N/A
Transfer from Other Funds $200,000 $0 $392,000 $1,849,052 N/A Transfers from Other Funds $100,000 $0 $0 $0 N/A
Transfer from Other Funds $411,202 $4,178,029 $2,505,230 $4,043,750 N/A Transfers from Other Funds $0 $140,000 $20,000 $140,000 N/A Transfers from Other Funds $0 $150,572 $205,039 $200,000 N/A Transfer from Other Funds $0 $0 $0 $280,000 N/A
Transfer from Other Funds $0 $370,000 $291,232 $395,000 N/A Transfer from Other Funds $0 $232,951 $0 $339,000 N/A
Total Public Works: $711,202 $5,071,552 $3,413,501 $7,356,802 N/A Community Development
Transfers from Other Funds -$48,285 $0 $0 $0 N/A
Transfers from Other Funds $0 $226,398 $0 $0 N/A
Total Community
Development:
-$48,285 $226,398 $0 $0 N/A
Wastewater
Transfers from Other Funds $136,243 $114,767 $0 $0 N/A
Transfer from Other Funds $0 $160,442 $0 $175,949 N/A
Transfer from Other Funds $0 $0 $0 $700,000 N/A
Transfer from Other Funds $780,000 $1,330,000 $0 $1,597,533 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 64
Transfers from Other Funds $0 $185,010 $185,010 $185,130 N/A Transfer from Other Funds $0 $216,071 $0 $0 N/A
Total Wastewater: $916,243 $2,006,290 $185,010 $2,658,612 N/A Internal Service
Transfers from Other Funds $0 $200,000 $0 $0 N/A
Transfers from Other Funds $183,630 $205,300 $37,114 $38,000 N/A Total Internal Service: $183,630 $405,300 $37,114 $38,000 N/A Water
Transfers from Other Funds $2,882,899 $431,694 $0 $0 N/A Transfer from Other Funds $0 $177,534 $0 $134,240 N/A
Transfer from Other Funds $0 $0 $308,646 $600,000 N/A
Transfers from Other Funds $2,950,000 $12,569,703 $1,675,000 $15,312,558 N/A Total Water: $5,832,899 $13,178,931 $1,983,646 $16,046,798 N/A CV Starr
Transfers from Other Funds $0 $412,000 $1,975,000 N/A
Total CV Starr: $0 $0 $412,000 $1,975,000 N/A
Capital
Transfer from Other Funds $230,000 $0 N/A
Total Capital: $230,000 $0 N/A
Total Transfer from Other Funds: $8,301,555 $21,782,621 $6,695,422 $28,075,212 N/A Grant Reimbursements
General Government
Grant:Staff Time Reimb $200,000 N/A
Total General Government: $200,000 N/A
Total Grant Reimbursements: $200,000 N/A
Total Revenue Source: $40,863,477 $63,056,681 $35,857,672 $71,534,034 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 65
Expenditures by Function
The All Fund Summary fund's expenditures by function (top 3 categories) for 2023, 2024, and the upcoming budget year 2025 have shown significant changes. In 2023, Public Works expenditures decreased by 7% to $3,428,744. However, in 2024, there was a significant increase of 658% to $25,994,500. This trend is expected to continue in the upcoming 2025 budget year with a 5% increase to $27,200,017.
Water expenditures also saw an increase in 2023 by 41% to $6,059,804, followed by a significant increase of 209% in 2024 to $18,716,882. This trend is expected to continue with a 14% increase to $21,386,398 in the 2025 budget.
On the other hand, Wastewater expenditures decreased in 2023 by 9% to $8,602,029, followed by a further decrease of 18% in 2024 to $7,042,917. However, there will be a slight increase of 2% in the 2025 budget to $7,177,545.
These changes in expenditures by function for the All Fund Summary fund reflect the town of Fort Bragg's efforts to allocate resources effectively and efficiently. With a professional and authoritative tone, it can be concluded that the town is making strategic budget decisions to meet the needs of its community.
Budgeted Expenditures by Function
Public Works (33.7%)
Water (26.5%)
Wastewater (8.9%)
Public Safety (8.4%)
Community Development (7.8%)
CV Starr (7.6%)
General Government (3.6%)
Internal Service (3%)
Fiduciary (0.5%)
Expenditures
General Government $6,200,944 $3,411,910 $3,353,322 $2,943,291 Public Safety $6,531,001 $6,677,411 $6,557,464 $6,791,224 Community Development $5,069,090 $6,348,516 $2,367,554 $6,321,662 Public Works $3,428,744 $25,994,500 $10,392,636 $27,200,017 Fiduciary $215,303 $377,757 $377,446 $381,736
Internal Service $1,328,740 $1,967,700 $1,914,923 $2,399,890 Wastewater $8,602,029 $7,042,917 $4,000,174 $7,177,545
Water $6,059,804 $18,716,882 $5,246,399 $21,386,398
CV Starr $2,681,378 $2,772,595 $2,557,869 $6,109,103
Total Expenditures: $40,117,035 $73,310,188 $36,767,787 $80,710,865 Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 66
Expenditures by Fund
The All Fund Summary fund's expenditures by fund for the years 2023, 2024, and 2025 show a significant change in spending. In 2023, expenditures decreased by 6% to $40,117,035. However, in 2024, there was a significant increase of 83% to $73,310,188. This trend is expected to continue in the upcoming 2025 budget year, with a projected increase of 10% to $80,710,865. These changes reflect a shift in the town of Fort Bragg, CA's financial priorities and investments. It is important to note that these figures do not include any N/A values. Overall, the All Fund Summary fund's expenditures have seen a fluctuation in recent years, but the town remains committed to responsible and strategic spending.
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
All Funds
FY2021
FY2022
FY2023
FY2024
FY2025
0 20
40 60
80 100
All Funds
General Fund $14,569,960 $12,568,739 $11,886,111 $12,192,223 N/A Special Revenue FundRestricted
$2,100,272 $6,136,515 $3,740,795 $5,744,289 N/A
Special Revenue Fund- Grants $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Capital Improvement Fund $745,133 $8,303,843 $4,207,528 $8,792,093 N/A Internal Services Fund $1,328,740 $1,967,700 $1,914,923 $2,399,890 N/A Water Enterprise Fund $6,059,804 $18,716,882 $5,246,399 $21,386,398 N/A Wastewater Enterprise Fund $8,602,029 $7,042,917 $4,000,174 $7,177,545 N/A CV Starr Enterprise Fund $2,681,378 $2,772,595 $2,563,469 $6,174,221 N/A Total All Funds: $40,117,035 $73,310,188 $36,767,787 $80,710,865 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 67
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfer Out (37.5%)
Capital Outlay (32.6%)
Materials & Services (6.5%)
Salaries (6.1%)
Allocated Personnel Costs (5.3%)
Benefififits (3.7%)
Capital Assets, Net (2.1%)
Administration (1.5%)
Contractual Services (1.3%)
Utilities (1.1%)
Principal (0.9%)
Expense Objects
Salaries $3,943,628 $4,565,420 $4,248,973 $4,939,344
Benefits $2,157,979 $2,891,976 $2,544,599 $3,015,718
Materials & Services $7,608,566 $7,792,672 $5,043,519 $5,212,008 Allocation to ISF $231,560 $59,148 -$32,484 -$322,496
Other Expenditures $170,580 $331,716 $267,787 $301,266
Allocated Personnel Costs $4,645,292 $4,361,794 $4,198,267 $4,307,397 Capital Outlay $755,117 $21,941,237 $7,137,724 $26,340,962 Interest $248,613 $185,050 $182,899 $171,890
Reparis & Maintenance $276,045 $390,271 $348,788 $441,950 Allocated Overhead -$19,790 $10,000 $10,000 $140,000
Capital Assets, Net $1,278,669 $1,941,369 $1,494,624 $1,676,937 Administration $2,184,848 $1,245,322 $1,219,518 $1,234,732 Contractual Services $634,834 $954,934 $939,084 $1,045,500 Insurance $166,886 $205,702 $198,117 $190,603
Other Operating $362,204 $171,911 $135,890 $159,000
Principal $3,889,172 $1,032,513 $979,068 $705,348
Utilities $846,725 $825,000 $855,993 $857,000
Depreciation $1,965,319 $0 $0 $0
Transfer Out $8,770,786 $24,404,152 $6,995,422 $30,293,706 Total Expense Objects: $40,117,035 $73,310,188 $36,767,787 $80,710,865 Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 68
General Fund
The General Fund is the City's primary operating fund. It is used to account for resources traditionally associated with general government activities that are not required (legally or by sound fiscal management) to be accounted for in another fund.
Summary
The City of Fort Bragg’s fiscal year (FY) 2025 General Fund operating appropriations include essential city services such as Public Safety, Community Development, Park Maintenance, and Street Maintenance. These services are budgeted within the General Fund, with resources closely linked to the city’s economic and development activities. Expenditures from the General Fund support vital front-line and “quality of life” services that our citizens rely on and expect.
In March 2020, the onset of the COVID-19 pandemic brought strict health orders for public safety, leading to a significant drop in revenues. This decline was particularly pronounced in two of the top three taxes, which together comprise more than 50 percent of the City's General Fund. In response to this revenue shortfall for FY 2020/21, the City of Fort Bragg took swift, decisive, and difficult actions.
Fortunately, General Fund tax revenues rebounded in FY 2021 and continued to perform strongly into FY 2022, achieving record highs. However, in FY 2023, tax revenues declined by 7% compared to the previous year, stabilizing after earlier record highs.
For FY 2024, a total of $11.6 million in revenue is forecasted to be collected, with expenditures projected to be under budget due to salary savings from several vacant positions, including the Finance Director, Community Development Director, and three vacant police officer positions. This has resulted in an estimated year-end surplus of $343,967, which will be added to the City's reserves.
The FY 2025 budget is estimated to collect $12.2 million in revenues with $12.1 million in appropriations, achieving a balanced budget that aligns with the City Council’s top financial priority as listed below.
PRIORITY GOAL ACHIEVED
1 Adopt a balanced budget
2 Provide additional contributions to Section 115
3 Maintain current level of service (no staff layoffs, no program cuts)
4 Maintain Operating Reserves and Litigation Reserves
(15%-20%)
5 Provide funding for Recession/Emergency Reserves (10%) 6 Provide Cost of Living Adjustment for Staff
City of Fort Bragg | Budget Book 2025 Page 69
Furthermore, the budget continues to fund the City's recession reserve funds at $1.2 million, or 10% of operating expenditures, to weather economic uncertainties, and operating reserves at $2.4 million, which is 25% of General Fund expenditures. The Government Finance Officers Association (GFOA) recommends reserves to be 30% of operating expenditures. The proposed budget continues to fund the City's Section 115 trust to mitigate future pension increases, with over $2.05 million invested.
Furthermore, the budget includes Cost of Living Adjustments of 2% for SEIU, 2% for Mid-Management and Executive staff, and 4% for the Fort Bragg Police Association (FBPA).
The current General Fund budget reflects a continuation of conservative budgeting from FY 2024 while remaining cautiously optimistic. The five-year forecast includes an anticipated economic slowdown in FY 2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
General Fund Comprehensive Summary
Beginning Fund Balance: N/A $5,975,337 $5,975,337 N/A
Revenues
Property Tax $1,141,020 $1,150,257 $1,201,736 $1,213,790 Sales & Use Tax $2,146,974 $1,959,500 $2,041,500 $2,059,200 Transient Occupancy Tax $3,192,486 $3,242,118 $3,115,148 $3,146,240 Other Taxes $953,026 $903,985 $938,951 $953,454
Reimbursements $3,805,157 $3,380,722 $3,334,133 $3,682,943 Intergovernmental $547,480 $729,162 $612,875 $624,476
Charges for Services $88,658 $81,343 $79,461 $91,250
Fines & Forfeitures $34,644 $25,100 $15,100 $18,000
Use of Money & Property -$408,585 $90,000 $101,126 $123,000 Allocation to ISF $94,598 $94,293 $80,343 $85,200
Other Revenue $103,309 $20,200 $37,476 $16,000
Intergovermental $15,538 $30,000 $23,824 $25,000
Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 70
Transfer from Other Funds $154,641 $664,150 $664,150 $0 Grant Reimbursements $200,000
Total Revenues: $11,868,949 $12,370,830 $12,245,823 $12,238,552 Expenditures
Salaries $3,943,628 $4,565,420 $4,248,973 $4,934,777
Benefits $2,081,755 $2,886,987 $2,533,999 $2,950,600
Materials & Services $2,738,528 $3,020,954 $2,969,395 $3,127,484 Allocation to ISF $231,560 $59,148 -$32,484 -$322,496
Other Expenditures $168,330 $331,716 $267,787 $301,266
Allocated Personnel Costs $991,120 $597,851 $792,335 $765,245 Principal $3,863,815 $442,513 $441,957 $435,348
Transfer Out $551,224 $664,150 $664,150 $0
Total Expenditures: $14,569,960 $12,568,739 $11,886,111 $12,192,223 Total Revenues Less Expenditures: -$2,701,011 -$197,909 $359,712 $46,329 Ending Fund Balance: N/A $5,777,428 $6,335,049 N/A
Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 71
Revenues by Source
Fort Bragg’s General Fund relies on Sales Tax, Transient Occupancy Tax (TOT), Property Tax, and fees charged for services rendered to fund operations. As detailed below, General Fund revenues (excluding transfers) are expected to increase by 5% in FY 2025, with total annual revenue projections at $12.2 million. In the FY 2019 budget, staff revised the revenue forecasting methodology from “conservative” to “most likely.” However, due to macroeconomic factors causing some uncertainty for FY 2025, such as inflation, persistently high energy prices, and interest rate hikes that have curbed business investment and altered consumer spending habits, the FY 2025 General Fund budget is based on conservative budgeting from FY 2024 while remaining cautiously optimistic about current and future economic conditions.
Taxes remain the largest resource, comprising 60% of revenue, supporting General Fund operations in the FY 2025 Operating Budget. The primary taxes include TOT, Sales Tax, and Property Tax. Reimbursements are the second-largest resource, representing 30% of the total revenue budget. These include reimbursement of personnel costs and overhead from the City’s Enterprise Funds and Special Revenue Funds to the City’s General Fund.
Intergovernmental revenues are projected to increase by 89% due to the numerous grants awarded to the City for infrastructure improvements, economic opportunities, and addressing challenges such as housing and jobs. Each of the major General Fund revenue sources is detailed below, with information about historical trends and current budgeted revenues provided.
Major General Fund Revenue Sources:
1. Sales Tax:
The Sales Tax category encompasses general sales and use taxes, including Proposition 172 sales taxes. Sales tax is an excise tax applied to all retail sales of merchandise, with retailers responsible for reporting and paying this tax. Use tax, also an excise tax is imposed on consumers for merchandise used, consumed, or stored in California that is purchased from out-of-state vendors not collecting California sales tax. The statewide sales and use tax rate is 7.25%, with the State receiving 6.25% and the City receiving 1% (known as the Bradley Burns Local Sales and Use Tax).
Sales tax revenue typically mirrors the overall health of the local, regional, and national economies. For FY 2023, the City projected that sales tax revenues would end the fiscal year at $2.1 million, representing a 2% decrease from the previous year's results. This decline is attributed to the Federal Reserve's efforts to combat inflation by raising interest rates, which has the effect of slowing the economy. In May 2023, the Federal Reserve approved its 10th consecutive rate increase, raising the benchmark federal funds rate to a range of 5% to 5.25%, a 16-year high.
In April, U.S. inflation showed signs of easing, providing some relief to investors and the Federal Reserve. This comes after a series of economic reports earlier in the year indicated ongoing price pressures. The consumer-price index (CPI), which measures the average change in prices paid by consumers for goods and services, increased by 3.4% compared to the same month last year, according to the Labor Department. This marks a significant decrease from previous months. Additionally, core prices, which exclude the more volatile food and energy sectors, rose by 3.6% year-over-year, the smallest annual increase since April 2021.
The outlook for Sales Tax revenue remains cautious as inflation persists and consumer spending patterns shift. April’s modest increase in retail spending may indicate consumers' continued shift from purchasing large amounts of goods during the pandemic to spending more on services such as airfares, hair salons, and travel. The construction category, which saw record highs in the last two fiscal years, is expected to decline as households reduce spending on home improvements that can be deferred in favor of services.
City of Fort Bragg | Budget Book 2025 Page 72
The County Pool, where most online transactions are captured, has continued to grow. This growth is attributable to the pandemic’s sustained impact of redirecting significant activity to online sales. The recent growth in County Pool receipts has been fueled by online purchases during the pandemic and is facilitated by the South Dakota vs. Wayfair, Inc. Supreme Court decision in 2018, which provided states with the authority to require online retailers to collect sales tax even without a local presence in that State. The County Pool revenue is distributed to all cities within Mendocino County based on a distribution formula administered by the CDTFA.
Overall, the City’s Sales Tax projection is conservative, anticipating a 10% decline from the highs of FY 2022.
However, it expects a modest 1% increase from FY 2024 year-end totals. This cautious outlook reflects ongoing inflationary pressures and a shift in consumer spending towards services rather than goods, coupled with the economic impact of the Federal Reserve's continued interest rate hikes.
2. Transient Occupancy Tax:
Transient Occupancy Tax (TOT) is a local tax applied to the cost of hotel or lodging stays of less than 30 days.
Following the passage of local Measures AA and AB in 2016, the City’s TOT rate increased from 10% to 12%.
This tax is a critical revenue source for the General Fund, accounting for 26% of its total revenue. TOT is collected by lodging establishments and remitted to the City monthly. Factors influencing TOT revenues include vacancy rates, changes in business and leisure travel, new hotels, hotel expansions, and room rate increases.
Impact of Tourism on Fort Bragg's Economy
Fort Bragg's economy heavily relies on tourism, with TOT being the largest revenue source for the General Fund. The COVID-19 pandemic had a significant impact on TOT revenues, resulting in a budget shortfall of $660k in FY 2020. However, TOT revenues rebounded in FY 2021 and reached a record high of $3.4 million in FY 2022. In FY 2023, the first two quarters saw a slight decline of 2% compared to the previous fiscal year.
Recent Trends and Challenges
The average occupancy rates between November and March were down by 15% from December to March 2024, primarily due to the winter storms and wet weather experienced by Fort Bragg and much of California.
Additionally, the Average Daily Rate (ADR) cooled in March, decreasing by 10% from the previous year, as the local lodging industry faced competition from the Lake Tahoe market.
Marketing Efforts and Future Projections
City of Fort Bragg | Budget Book 2025 Page 73
The Visit Fort Bragg Campaign, funded by Measure AB, continues to market Fort Bragg as a premier visitor destination. Despite strong results in the past two fiscal years, the FY 2025 Budget projections are conservative, forecasting a modest 1% growth compared to the estimated FY 2024 year-end total, but a 6% decrease compared to FY 2022, which was the best year on record.
To bolster tourism, especially during slower seasons, the City will be seeking to host more annual events aimed at attracting tourists to the coast year-round. These efforts are designed to maintain and grow Fort Bragg's appeal as a destination, ensuring continued support for the local economy and the revenue generated through TOT.
Monitoring and Adjustments
City staff will closely monitor TOT revenues throughout the fiscal year to determine whether this trend will continue and adjust projections and strategies accordingly. The City remains committed to promoting tourism and ensuring that TOT revenues support the essential services and quality of life for Fort Bragg's residents and visitors.
3. Property Tax:
Property tax is 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). Under Proposition 13, the general property tax rate cannot exceed 1% of a property’s assessed value plus other assessments as approved by the voters. The assessed value of real property that has not changed ownership is increased by the California Consumer Price ndex change up to a maximum of 2% per year. Property is assessed at the full market value upon change of ownership. Newly constructed property is assessed at the full market value in the first year in which the construction is completed. Property tax revenue is collected by the county and allocated according to State law among cities, counties, school districts, and special districts.
Throughout the City’s history, property tax revenue has grown significantly, reflecting both new development and increasing property values in Fort Bragg. As in most of the country, property tax revenues declined in Fort Bragg during the Great Recession due to lower sales prices and adjustments in assessments. In recent years, sales prices have increased, and reassessments have decreased.
The FY 2025 Proposed Budget anticipates a modest 1% growth in Property Tax revenues, projecting a total of $1.2 million. Unlike other tax revenues, property taxes were not significantly impacted by the COVID-19 pandemic. However, U.S. economic growth slowed in the first quarter, and home prices fell in more areas City of Fort Bragg | Budget Book 2025 Page 74
than at any time in the past decade, driven by the Federal Reserve's aggressive interest rate hikes aimed at slowing the economy.
According to Zillow, as of April 2024, median home values in the 95437 zip code were $559,000, a decrease of
3.1% from the previous year. Residential home sales also dropped, with 82 units sold compared to 129 in the first three quarters of the fiscal year. The single-family median home prices in the 95437 zip code have declined to $559,000 from $700,000 a year ago.
Despite the gradual decline in home prices, affordable housing remains a critical issue in the community. In response, the City has initiated and is staffing a Community Land Trust (CLT) to increase workforce housing.
A CLT is a system where a mission-driven entity, typically a nonprofit, owns the underlying land, while the buildings on the land are owned or leased by residents. CLTs aim to promote affordable housing and include legal provisions to ensure units remain affordable. Homeownership through a CLT provides working families and individuals with opportunities to build wealth and create housing security.
4. Reimbursements & Intergovernmental
Intergovernmental revenues consist of reimbursements for employee staff time spent administering grants and are expected to increase in the fiscal year. This growth is due to several grant programs, including the CDBG Water Meter Project, Local Agency Technical Assistance (LATA) for Municipal Broadband from the California Public Utilities Commission (CPUC), and the Coastal Commission Grant for the Noyo Harbor Blue Economy initiative. These grants will reimburse the General Fund for at least 90% of the costs associated with four full-time positions and other staff time dedicated to grant deliverables.
The Reimbursements category includes internal support departments such as Administrative Services, Finance, Human Resources, City Clerk, and City Council, which provide services to Enterprise and Internal Service Funds. The costs for these services are recovered through cost allocation plan charges. The FY 2025 estimate for Reimbursements is $2.6 million, reflecting an 11% growth from FY 2024. This increase is related to higher developer deposit reimbursements and interfund reimbursements for street costs funded by the Special Sales Tax and RMRA Funding.
Cost allocation reimbursements for Internal Service Funds have shown year-over-year increases due to the direct allocation of costs to non-General Fund activities. Additionally, the inclusion of the CV Starr Center into the City in February 2024 has led to an increase in indirect costs charged to the enterprise, thereby reimbursing the General Fund.
City of Fort Bragg | Budget Book 2025 Page 75
Projected 2025 Revenues by Source
Reimbursements (30.1%)
Transient Occupancy Tax (25.7%)
Sales & Use Tax (16.8%)
Property Tax (9.9%)
Other Taxes (7.8%)
Intergovernmental (5.1%)
Grant Reimbursements (1.6%)
Use of Money & Property (1%)
Charges for Services (0.7%)
Allocation to ISF (0.7%)
Revenue Source
Property Tax $1,141,020 $1,150,257 $1,201,736 $1,213,790 N/A Sales & Use Tax $2,146,974 $1,959,500 $2,041,500 $2,059,200 N/A Transient Occupancy Tax $3,192,486 $3,242,118 $3,115,148 $3,146,240 N/A Other Taxes $953,026 $903,985 $938,951 $953,454 N/A
Reimbursements $3,805,157 $3,380,722 $3,334,133 $3,682,943 N/A Intergovernmental $547,480 $729,162 $612,875 $624,476 N/A Charges for Services $88,658 $81,343 $79,461 $91,250 N/A Fines & Forfeitures $34,644 $25,100 $15,100 $18,000 N/A Use of Money & Property -$408,585 $90,000 $101,126 $123,000 N/A Allocation to ISF $94,598 $94,293 $80,343 $85,200 N/A
Other Revenue $103,309 $20,200 $37,476 $16,000 N/A
Intergovermental $15,538 $30,000 $23,824 $25,000 N/A
Transfer from Other
Funds
$154,641 $664,150 $664,150 $0 N/A
Grant Reimbursements $200,000 N/A
Total Revenue Source: $11,868,949 $12,370,830 $12,245,823 $12,238,552 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 76
Expenditures by Function
General Fund expenditures (including transfers-out) in FY 2025 are $12.1 million, an increase of $971k or 8%.
Overall, the increases are primarily the result of increases in personnel costs, Cost of Living Adjustments, annual debt payments, retiree medical costs, and insurance costs. Specific details of expenditures are presented in the following Department Details sections of the Budget.
Approximately 65% of the General Fund expenditures are related to personnel costs. Within personnel, salaries and benefits have traditionally been governed by the City’s policy to provide median compensation, which is intended to act as a ceiling for salaries and benefits as agreed upon in the memorandums of understanding with the various benefit groups. Currently, all employees are now contributing between 9-12% of their salary towards the total pension costs.
Of the remaining General Fund expenses, very few are discretionary and include costs related to contract services such as Public Safety dispatch, Animal Control services, legal services, and independent audit services that the City could not provide as efficiently as other organizations can on its behalf. When other non-discretionary items are factored in such as insurance, medical supplies, utilities, vehicles, and a minimal level of supplies, nearly 95% of the General Fund is non-discretionary.
The General Fund expenditures by function for the years 2023, 2024, and 2025 show changes in the top three categories. Public Safety expenditures remained consistent in 2023 at $5,781,548, increased by 9% in 2024 to $6,275,439, and will see a 1% increase in the upcoming 2025 budget to $6,307,877. General government expenditures decreased by 40% in 2023 to $5,999,059, followed by a 44% decrease in 2024 to $3,346,288, and will decrease by 12% in the 2025 budget to $2,958,419. Public Works expenditures saw a 12% increase in 2023 to $1,787,516, followed by a 9% increase in 2024 to $1,939,747, and will see another 12% increase in the 2025 budget to $2,165,120. These changes reflect the town's efforts to allocate funds towards public safety and public works while decreasing expenditure on the general government.
Budgeted Expenditures by Function
Public Safety (51.8%)
General Government (24.1%)
Public Works (17.7%)
Community Development (6.4%)
City of Fort Bragg | Budget Book 2025 Page 77
Budgeted and Historical Expenditures by Function
Millions
Community Development
Public Works
General Government
Public Safety
FY2021
FY2022
FY2023
FY2024
FY2025
$0
$5
$10
$15
$20
Expenditures
General Government $5,999,059 $3,346,288 $3,353,322 $2,943,291 N/A Public Safety $5,781,548 $6,275,439 $5,920,957 $6,314,077 N/A Community
Development
$1,001,838 $1,007,264 $911,165 $774,455 N/A
Public Works $1,787,516 $1,939,747 $1,700,667 $2,160,401 N/A Total Expenditures: $14,569,960 $12,568,739 $11,886,111 $12,192,223 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 78
Expenditures by Expense Type
The General Fund fund's expenditures by type (top 3 categories) have shown a mix of increases and decreases over the past three years in Fort Bragg, CA. In 2023, salaries expenditures increased by 3% to $3,943,628, while materials & services expenditures decreased by 1% to $2,738,528 and benefits expenditures decreased by 24% to $2,081,755. However, in 2024, there was an overall increase in expenditures, with salaries increasing by 16% to $4,565,420, materials & services increasing by 10% to $3,020,954, and benefits increasing by 39% to $2,886,987. Looking ahead to the 2025 budget, there will be further increases in salaries expenditures by 8% to $4,934,777 and materials & services expenditures by 4% to $3,127,484. Benefits expenditures will see a smaller increase of 2% to $2,950,600. These changes reflect the town's continued growth and investment in its employees and services.
Budgeted Expenditures by Expense Type
Salaries (40.5%)
Materials & Services (25.7%)
Benefififits (24.2%)
Allocated Personnel Costs (6.3%)
Principal (3.6%)
Other Expenditures (2.5%)
City of Fort Bragg | Budget Book 2025 Page 79
Budgeted and Historical Expenditures by Expense Type
Millions
Allocation to ISF
Transfer Out
Other Expenditures
Principal
Allocated Personnel Costs
Benefits Materials & Services
Salaries
FY2021
FY2022
FY2023
FY2024
FY2025
$-5
$0
$5
$10
$15
$20
Expense Objects
Salaries $3,943,628 $4,565,420 $4,248,973 $4,934,777
Benefits $2,081,755 $2,886,987 $2,533,999 $2,950,600
Materials & Services $2,738,528 $3,020,954 $2,969,395 $3,127,484 Allocation to ISF $231,560 $59,148 -$32,484 -$322,496
Other Expenditures $168,330 $331,716 $267,787 $301,266
Allocated Personnel Costs $991,120 $597,851 $792,335 $765,245 Principal $3,863,815 $442,513 $441,957 $435,348
Transfer Out $551,224 $664,150 $664,150 $0
Total Expense Objects: $14,569,960 $12,568,739 $11,886,111 $12,192,223 Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 80
Special
Revenue
Fund Grants
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: Special Sales Tax for Street Repairs, Asset Forfeiture, General Plan Maintenance Fee, Gas Taxes, and Fire Equipment Tax. Special Revenue Funds are also used to account for grants obtained to fund City projects and activities.
City of Fort Bragg | Budget Book 2025 Page 81
Description of Special Revenue Funds
Fund Fund Type Description
116 General Plan Maintenance Fee 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.
117 Housing Trust Fund To account for Inclusionary Housing In-Lieu fee revenue which is required to be used for affordable
housing activities.
120 Parking To account for parking permit revenues and the cost of maintaining City-owned public parking lots.
121 Parking In-Lieu Fees 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.
122 Parkland Monitoring and
Reporting
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
remediation of the property.
124 State Tobacco License Fee To account for fees and fines associated with the City's Tobacco Retailer licensing program.
125 State Disability Access Fee To account for funds received under California SB1186 which mandates a State fee of $1 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 constructionrelated accessibility requirements. 139 COPS AB1913 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
146 OJP Bulletproof Vest Partnership
Grant
To account for monies received under the
Bulletproof Vest Partnership Grant Act. This program
is designed to pay up to 50% of the cost of National
Institute of Justice (NIJ) compliant armored vests
purchases for local law enforcement.
City of Fort Bragg | Budget Book 2025 Page 82
167 Asset Forfeiture To account for monies obtained from seized assets of criminal activities. The funds are used solely to
support law enforcement purposes.
176 RDA Housing Successor 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.
190 Construction/Demolition
Ordinance Revenue
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.
220 Waste Management Community
Benefit Revenue
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.
221 Gas Tax 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.
222 RMRA-Gas Tax 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.
223 Regional Surface Transportation
Program (RSTP) D1
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
230 Traffic & Safety To account for revenue received from traffic fines which is restricted to City street repairs and traffic
safety.
City of Fort Bragg | Budget Book 2025 Page 83
250 Street and Alley Repairs To account for revenue received from a special halfcent sales tax which is restricted to City street and alley repairs.
280 Parcel Tax, Fire Equipment 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.
285 OJ Park Maintenance 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.
Summary
The City of Fort Bragg is projecting $15.34M of revenue in FY2025, which represents a 14.3% increase over the prior year.
Budgeted expenditures are projected to increase by 6.6% or $1.04M to $16.84M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
City of Fort Bragg | Budget Book 2025 Page 84
Revenue by Fund
2025 Revenue by Fund
Dept.WaterResources - Prop84 (73.5%)
Other State Grants (18.2%)
CDBG 2020 (6.4%)
Noyo Harbor Blue Economy (2%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding State Parks Prop 84 Cal Trans Federal Funding HCD HOME SWRCB Storm Water Prop 84 Other Federal Grants Other Small Grants CDBG 2017 CDBG- COVID Grants
ARPA Noyo Harbor Blue Economy CDBG 2020
Other State Grants Dept.WaterResources - Prop84
FY2021
FY2022
FY2023
FY2024FY2025
0 5
10 15
20 MCOG OWP Funding $6,710 $204,062 $162,000 $0 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 85
Dept.WaterResources -
Prop84
$0 $5,276,000 $1,575,000 $11,272,000 N/A
State Parks Prop 84 $0 $5,055,000 $0 $0 N/A
Other State Grants $0 $748,029 $692,000 $2,788,581 N/A
Other Federal Grants $43,221 $205,300 $0 $0 N/A
Other Small Grants -$3,575 $0 $0 $0 N/A
CDBG 2017 $2,950,837 $0 $0 $0 N/A
CDBG 2020 $445,517 $1,426,675 $555,904 $977,028 N/A
CDBG- COVID Grants $376,448 $0 $0 $0 N/A
ARPA $872,081 $0 $0 $0 N/A
Noyo Harbor Blue Economy $9,566 $500,000 $123,486 $300,000 N/A Total: $4,700,803 $13,415,066 $3,108,389 $15,337,609 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
Revenues by Source
Projected 2025 Revenues by Source
Intergovermental (98%)
Intergovernmental (2%)
City of Fort Bragg | Budget Book 2025 Page 86
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfer from Other Funds Contributed Capital Intergovernmental Intergovermental FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
Revenue Source
Intergovernmental $5,990 $500,000 $123,486 $300,000 N/A Intergovermental $4,694,813 $12,688,668 $2,984,904 $15,037,609 N/A Transfer from Other
Funds
$0 $226,398 $0 $0 N/A
Total Revenue Source: $4,700,803 $13,415,066 $3,108,389 $15,337,609 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 87
Revenue by Department
Projected 2025 Revenue by Department
Public Works (73.5%)
Public Safety (18.2%)
Community Development (8.3%)
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
Wastewater Community Development Public Safety Public Works FY2021
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
Revenue
Name Account ID FY2023 Actual FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 88
Public Safety
Intergovermental
Grant Revenue 329-5050-3336 $0 $480,000 N/A
State-Trash Capture Grant 329-6111-3336 $0 $280,000 N/A Dept of Parks & Rec - Bainbrid 329-6133-3336 $0 $1,849,052 N/A LATA- Broadband 329-6134-3336 $0 $179,529 N/A
EDA- Feasibility Study 330-6125-3336 $43,221 $0 N/A
ARPA COVID Funds 336-0000-3336 $872,081 $0 N/A
Total Intergovermental: $915,302 $2,788,581 N/A
Total Public Safety: $915,302 $2,788,581 N/A
Public Works
Intergovermental
MCOG OWP 314-3022-3222 $2,068 $0 N/A
MCOG OWP 314-3023-3222 $4,641 $0 N/A
Grant Revenue 319-0000-3336 $0 $11,272,000 N/A
Total Intergovermental: $6,710 $11,272,000 N/A
Total Public Works: $6,710 $11,272,000 N/A
Community Development
Intergovermental
CDBG Grant Revenue 333-0000-3250 $2,950,837 $0 N/A
CDBG 20 Revenue 334-0000-3250 $445,517 $977,028 N/A
CDBG CV Revenue 335-0000-3250 $376,448 $0 N/A
Total Intergovermental: $3,772,802 $977,028 N/A
Intergovernmental
HEAP Homeward Bound Grant 332-6121-3336 -$3,575 $0 N/A
Grant Revenues 337-5080-3336 $9,566 $300,000 N/A
Total Intergovernmental: $5,990 $300,000 N/A
Total Community Development: $3,778,792 $1,277,028 N/A
Total Revenue: $4,700,803 $15,337,609 N/A
Name Account ID FY2023 Actual FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 89
Expenditures by Fund
2025 Expenditures by Fund
Dept.WaterResources - Prop84 (66.9%)
Other State Grants (15%)
ARPA (10.4%)
CDBG 2020 (5.9%)
Noyo Harbor Blue Economy (1.8%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding CDBG 2014 Super NOFA HCD HOME
Other Federal Grants CDBG 2016 SuperNOFA Grant Other Small Grants CDBG 2017 CDBG- COVID Grants Noyo Harbor Blue Economy
CDBG 2020 ARPA Other State Grants
Dept.WaterResources - Prop84
FY2021FY2022FY2023
FY2024FY2025
0 5
10 15
20 MCOG OWP Funding $0 $204,062 $162,000 $0 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 90
CDBG 2014 Super NOFA $4,641 $0 $0 $0 N/A
Dept.WaterResources -
Prop84
$0 $10,631,000 $1,575,000 $11,272,000 N/A
Other State Grants $142,708 $988,239 $692,000 $2,528,581 N/A Other Federal Grants $19,361 $205,300 $0 $0 N/A
CDBG 2016 SuperNOFA Grant $75,400 $0 $0 $0 N/A
CDBG 2017 $3,072,333 $0 $0 $0 N/A
CDBG 2020 $174,629 $1,429,702 $655,904 $999,464 N/A
CDBG- COVID Grants $538,146 $51,032 $0 $0 N/A
ARPA $0 $1,744,162 $0 $1,744,162 N/A
Noyo Harbor Blue Economy $2,500 $547,500 $123,486 $300,000 N/A Total: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Public Works (66.9%)
Community Development (33.1%)
City of Fort Bragg | Budget Book 2025 Page 91
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
General Government Community Development Public Works
FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 Expenditures
Community
Development
$4,029,718 $5,007,997 $1,471,389 $5,572,207 N/A
Public Works $0 $10,793,000 $1,737,000 $11,272,000 N/A
Total Expenditures: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 92
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfer Out (97.9%)
Materials & Services (2.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Administration Materials & Services Transfer Out
FY2021
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 City of Fort Bragg | Budget Book 2025 Page 93
Expense Objects
Materials & Services $3,949,521 $1,383,169 $474,350 $355,000 N/A Administration $48,441 $42,062 $0 $0 N/A
Transfer Out $31,756 $14,375,766 $2,734,039 $16,489,207 N/A Total Expense Objects: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 94
Grant Funds
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 that are part of the non-operating budget. The City’s nonmajor special revenue funds include the following:
Summary
The City of Fort Bragg is projecting $15.34M of revenue in FY2025, which represents a 14.3% increase over the prior year.
Budgeted expenditures are projected to increase by 6.6% or $1.04M to $16.84M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
City of Fort Bragg | Budget Book 2025 Page 95
FY 2024/2025 Grants In Progress
AMOUNT YEAR(S) PROPOSED
Fund Description AWARDED ACTIVITY BUDGET
110 Social Services Grants (PD)
Care Response Unit $ 222,348 $ 380,803 $ 165,783
Emergency Winter Shelter-County Grant $ 140,000 $ 25,000 $ 70,000 Total Social Services Grants:$ 362,348 $ 405,803 $ 235,783 118 Permanent Local Housing Allocation (PLHA)
PLHA $ 413,177 $ 106,856 $ 163,507
222 RMRA-Local Partnership Program (LPP)
2025 Pavement Preservation Project $ 400,000 $ 400,000
Highway Safety Administration (HSIP)
Systematic Improvements at Unsignalized Intersections $ 73,890 $ 73,890 223 MCOG D1 RSTP
EV Charging Station $ 232,951 $ 232,951
287 CalRecycle- SB 1383
SB 1383 $ 95,000 $ 20,000 $ 75,000
319 Water Grants
Raw Water Line - DWR $ 8,800,000 $ 291,156 $ 3,772,000
Oneka Buoy- Desalination DWR $ 1,490,000 $ 20,000 $ 800,000 Water Treatment Plant- SRF $ 12,100,000 $ 510,970 $ 6,200,000 Total Water Grants:$ 22,390,000 $ 822,126 $ 10,772,000
329 Other State Grants
Local Agency Technical Assistance - Broadband $ 479,529 $ 75,550 Prop 68- Per Capita (Wiggly Giggly Playground) $ 177,952 $ 177,952 State Park Program (SPP) - Bainbridge Park $ 2,063,100 $ 630,400 $ 1,432,700 Clean California Grant (Caltrans ) - Mural Trash Cans $ 280,000 $ 280,000 Total State Grants:$ 2,720,581 $ 630,400 $ 1,966,202
330 Other Federal Grants
Economic Development Administration (EDA) $ 137,500 $ 69,825 334 CDBG 2020 Grant(s)
Water Meter Replacement Project - Admin $ 81,082 $ 4,193 $ 76,889 Water Meter Replacement Project - CIP Budget $ 2,863,283 $ 2,076,202 $ 787,081 Total CDBG Grants:$ 2,944,365 $ 2,080,395 $ 863,970
336 American Rescue Plan Fund
ARPA 2021 $ 1,744,162 $ - $ 1,744,162
337 Noyo Harbor Blue Economy
Local Coastal Program Grant - Harbor $ 898,990 $ 95,000 $ 500,000 TOTALS:$ 32,275,464 $ 4,160,580 $ 4,130,904
City of Fort Bragg | Budget Book 2025 Page 96
Description of Special Revenue Funds
Fund No.Grant Special Revenue Description
110 California Behavioral
Health Justice
Intervention
Services Care Response
Unit (PD)
The California Behavioral Health Justice
Intervention Services Care Response Unit provides
funding to further the Police Department's mission
of reducing negative contacts between individuals
experiencing mental health illnesses and the
criminal justice system.
110 Mendocino County Dept
of Health & Human
Services
Mendocino County Department of Health &
Human Services Grant provides Emergency Winter
Shelter for local residents lacking shelter during
winter months.
118 Permanent Local
Housing Allocation
(PLHA)
PLHA provides funding to local governments in
California for housing-related projects and programs
that assist in addressing the unmet housing needs of
their local communities.
222 RMRA-Local Partnership
Program (LPP)
The City's 2025 Pavement Preservation Project has
been awarded $400,000 for various overlay
treatments on up to 36 City Streets. The design of
this project was awarded in April 2024 and expected
to be built in the spring of 2025.
222 Highway Safety
Administration (HSIP)
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
was completed in 2024; and
2) Systematic Improvements at Unsignalized
Intersections- this project includes improvements at
various intersections including Pine Street. This
project is in design and expected to be built in FY
24/25.
City of Fort Bragg | Budget Book 2025 Page 97
222 RMRA-Local Streets and
Roads (LSR) & Local
Partnership
Program LPP
RMRA has two apportionment accounts LPP money
is only awarded on a project specific bases after
review and confirmation of application and Local
Streets and Roads (LSR) funding is distributed as monthly payments based on a formula and available to city's who submit an eligible project list.
The LPP Program cycle begins again this fall and the
City intends to apply for $5 million as a combination
of Formulaic funds and competitive funding. These
funds will be applied to a 2027 streets project.
223 Mendocino Council of
Governments (MCOG) D1
RST
D1 Funds
Construction of the EV Fleet Charging Station
pursuant to [23 U.S.C. 133(b)(15)] of the STBP Program
includes one year of D1RSTP money from the 19/20
FY.
287 Cal-Recycle-SB 1382 CalRecycle SB 1383 Local Assistance Grant Program The Department of Resources Recycling
and Recovery (CalRecycle) was tasked with
administering a non-competitive grant program
providing funding to local jurisdictions to assist with the implementation of regulation requirements
associated with Senate Bill 1383 (SB 1383). The first
round of funding awarded the City of Fort Bragg a
grant in the amount of $20,000 with an expenditure
deadline of September 2, 2024. The second round of
funding awarded the City of Fort Bragg a grant in the
amount of $75,000 with an expenditure deadline of
April 1, 2026. No additional funding has been
allocated to this program at this time.
319
319
Department of Water
Resources (DWR)
Drinking Water State
Revolving Fund
Raw Line 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.
Oneka Seawater Desalination Buoy Design Pilot
Study: The City and Oneka Technologies are
partnering to deploy California’s first wave-powered
desalination project. The City was awarded
$1,490,000 by the Department of Water Resources to
complete the pilot study. Water Treatment Plant Overhaul The City’s water treatment plant is undergoing
construction for significant rehabilitation. The City
was awarded a grant in the amount of $12,200,000
from the Drinking Water State Revolving Fund.
Council awarded the construction contract to Wahlund Construction in February 2024 and construction is anticipated to start in summer 2024.
City of Fort Bragg | Budget Book 2025 Page 98
329 Local Agency Grant –
Broadband
California Public Utilities Commission (CPUC) Local
Agency Technical Assisantance (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.
329 California State Parks
(SPP) Prop 68
State Parks Programs
Bainbridge Park Enhancement Project-includes
soccer field, multi-use pavilion, art, landscaping,
playground surfacing, lighting and other renovations.
Prop 68- Per Capita
This funding will be used in the construciton of the
above described project.
329Clean California Grant
(Caltrans Program)
Fort Bragg Art And Recycling Beautification
Project
This project involves curating and installing 55 new
eye-catching art-wrapped dual waste/recycling bins
and renovating 20 others. These bins will be
strategically placed in three high-trash generating
areas within the city. The project was inspired by
similar initiatives in other communities and reflects
the city’s commitment to using art for creative
placemaking.
334 Community
Development Block
Grant Funds (CDBG)
2020
Water Meter Replacement Project The City received
several awards under the 2020 CDBG NOFA; all
projects and programs have been completed with
the exception of the Water Meter Replacement
Project, which will be completed in FY 24/25. CDBG
funds in the amount of $2,994,365 for the Water
Meter Replacement Project will fund city-wide
replacement of residential and commercial water meters. Upgraded meters will allow for implementation of user-friendly software that
increases reading accuracy, early leak detection, and
integrated shut-off valves.
336 American Rescue Plan
Fund ARPA 2021
ARPA Fundsd $1,744,162
This Special Revenue Fund accounts for funding
authorized by the Federal American Rescue Plan Act
(ARPA). The funds have been earmarked for
Broadband Infrastructure.
337 Noyo Harbor Blue
Economy
Local Coast Program Grant – Harbor The City
received $898,990 from the CA Coastal Commission
for the Noyo Harbor Blue Economy Visioning,
Resiliency, and Implementation Plan. This planning
work will provide a comprehensive baseline analysis
of the existing environmental, physical and economic
conditions of Noyo Harbor, which will inform an
update to the Local Coastal Plan.
City of Fort Bragg | Budget Book 2025 Page 99
Revenue by Fund
2025 Revenue by Fund
Dept.WaterResources - Prop84 (73.5%)
Other State Grants (18.2%)
CDBG 2020 (6.4%)
Noyo Harbor Blue Economy (2%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding State Parks Prop 84 Cal Trans Federal Funding HCD HOME SWRCB Storm Water Prop 84 Other Federal Grants Other Small Grants CDBG 2017 CDBG- COVID Grants
ARPA Noyo Harbor Blue Economy CDBG 2020
Other State Grants Dept.WaterResources - Prop84
FY2021FY2022FY2023
FY2024FY2025
0 5
10 15
20 City of Fort Bragg | Budget Book 2025 Page 100
MCOG OWP Funding $6,710 $204,062 $162,000 $0 N/A
Dept.WaterResources -
Prop84
$0 $5,276,000 $1,575,000 $11,272,000 N/A
State Parks Prop 84 $0 $5,055,000 $0 $0 N/A
Other State Grants $0 $748,029 $692,000 $2,788,581 N/A
Other Federal Grants $43,221 $205,300 $0 $0 N/A
Other Small Grants -$3,575 $0 $0 $0 N/A
CDBG 2017 $2,950,837 $0 $0 $0 N/A
CDBG 2020 $445,517 $1,426,675 $555,904 $977,028 N/A
CDBG- COVID Grants $376,448 $0 $0 $0 N/A
ARPA $872,081 $0 $0 $0 N/A
Noyo Harbor Blue Economy $9,566 $500,000 $123,486 $300,000 N/A Total: $4,700,803 $13,415,066 $3,108,389 $15,337,609 N/A Name FY2023
Actual
FY2023
Actual
FY2024
Amended
FY2024
Amended
FY2024 Estimated
YE
FY2024 Estimated
YE
FY2025
Proposed
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
Revenues by Source
Projected 2025 Revenues by Source
Intergovermental (98%)
Intergovernmental (2%)
City of Fort Bragg | Budget Book 2025 Page 101
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfer from Other Funds Contributed Capital Intergovernmental Intergovermental FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
Revenue Source
Intergovernmental $5,990 $500,000 $123,486 $300,000 N/A Intergovermental $4,694,813 $12,688,668 $2,984,904 $15,037,609 N/A Transfer from Other
Funds
$0 $226,398 $0 $0 N/A
Total Revenue Source: $4,700,803 $13,415,066 $3,108,389 $15,337,609 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 102
Revenue by Department
Projected 2025 Revenue by Department
Public Works (73.5%)
Public Safety (18.2%)
Community Development (8.3%)
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
Wastewater Community Development Public Safety Public Works FY2021
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
Revenue
Name Account ID FY2023 Actual FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 103
Public Safety
Intergovermental
Grant Revenue 329-5050-3336 $0 $480,000 N/A
State-Trash Capture Grant 329-6111-3336 $0 $280,000 N/A Dept of Parks & Rec - Bainbrid 329-6133-3336 $0 $1,849,052 N/A LATA- Broadband 329-6134-3336 $0 $179,529 N/A
EDA- Feasibility Study 330-6125-3336 $43,221 $0 N/A
ARPA COVID Funds 336-0000-3336 $872,081 $0 N/A
Total Intergovermental: $915,302 $2,788,581 N/A
Total Public Safety: $915,302 $2,788,581 N/A
Public Works
Intergovermental
MCOG OWP 314-3022-3222 $2,068 $0 N/A
MCOG OWP 314-3023-3222 $4,641 $0 N/A
Grant Revenue 319-0000-3336 $0 $11,272,000 N/A
Total Intergovermental: $6,710 $11,272,000 N/A
Total Public Works: $6,710 $11,272,000 N/A
Community Development
Intergovermental
CDBG Grant Revenue 333-0000-3250 $2,950,837 $0 N/A
CDBG 20 Revenue 334-0000-3250 $445,517 $977,028 N/A
CDBG CV Revenue 335-0000-3250 $376,448 $0 N/A
Total Intergovermental: $3,772,802 $977,028 N/A
Intergovernmental
HEAP Homeward Bound Grant 332-6121-3336 -$3,575 $0 N/A
Grant Revenues 337-5080-3336 $9,566 $300,000 N/A
Total Intergovernmental: $5,990 $300,000 N/A
Total Community Development: $3,778,792 $1,277,028 N/A
Total Revenue: $4,700,803 $15,337,609 N/A
Name Account ID FY2023 Actual FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 104
Expenditures by Fund
2025 Expenditures by Fund
Dept.WaterResources - Prop84 (66.9%)
Other State Grants (15%)
ARPA (10.4%)
CDBG 2020 (5.9%)
Noyo Harbor Blue Economy (1.8%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding CDBG 2014 Super NOFA HCD HOME
Other Federal Grants CDBG 2016 SuperNOFA Grant Other Small Grants CDBG 2017 CDBG- COVID Grants Noyo Harbor Blue Economy
CDBG 2020 ARPA Other State Grants
Dept.WaterResources - Prop84
FY2021
FY2022
FY2023
FY2024FY2025
0 5
10 15
20 MCOG OWP Funding $0 $204,062 $162,000 $0 N/A
Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 105
CDBG 2014 Super NOFA $4,641 $0 $0 $0 N/A
Dept.WaterResources -
Prop84
$0 $10,631,000 $1,575,000 $11,272,000 N/A
Other State Grants $142,708 $988,239 $692,000 $2,528,581 N/A Other Federal Grants $19,361 $205,300 $0 $0 N/A
CDBG 2016 SuperNOFA Grant $75,400 $0 $0 $0 N/A
CDBG 2017 $3,072,333 $0 $0 $0 N/A
CDBG 2020 $174,629 $1,429,702 $655,904 $999,464 N/A
CDBG- COVID Grants $538,146 $51,032 $0 $0 N/A
ARPA $0 $1,744,162 $0 $1,744,162 N/A
Noyo Harbor Blue Economy $2,500 $547,500 $123,486 $300,000 N/A Total: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Public Works (66.9%)
Community Development (33.1%)
City of Fort Bragg | Budget Book 2025 Page 106
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
General Government Community Development Public Works
FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 Expenditures
Community
Development
$4,029,718 $5,007,997 $1,471,389 $5,572,207 N/A
Public Works $0 $10,793,000 $1,737,000 $11,272,000 N/A
Total Expenditures: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 107
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfer Out (97.9%)
Materials & Services (2.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Administration Materials & Services Transfer Out
FY2021
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 City of Fort Bragg | Budget Book 2025 Page 108
Expense Objects
Materials & Services $3,949,521 $1,383,169 $474,350 $355,000 N/A Administration $48,441 $42,062 $0 $0 N/A
Transfer Out $31,756 $14,375,766 $2,734,039 $16,489,207 N/A Total Expense Objects: $4,029,718 $15,800,997 $3,208,389 $16,844,207 N/A Name FY2023 Actual FY2024 Amended FY2024 Estimated YE FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 109
BUDGET SUMMARY
City of Fort Bragg | Budget Book 2025 Page 110
City of Fort Bragg | Budget Book 2025 Page 111
City of Fort Bragg | Budget Book 2025 Page 112
Economic Trends
Long-term financial planning is an important tool used to help maintain ongoing financial sustainability and helps governments provide a consistent level of services to their citizens. The General Fund Financial forecast is intended to be a tool that provides a rational forecast of where the City’s financial position will be in five years. Staff annually updates a five-year General Fund financial forecast to evaluate the City’s financial condition and help develop the City’s Budget.
Economic Trends
It caps off a year in which the economy defied expectations that it would plunge into recession. The economic outlook for the United States through 2024 suggests that the actions of the Federal Reserve will play a crucial role in shaping the pace of economic growth. The substantial growth in real GDP during the last quarter of 2023, which increased by 4.9%, highlights a robust period of economic expansion, significantly outpacing the annual growth rate of 2.9%. This surge is attributed mainly to an uptick in consumer spending, asset investments, and government expenditures, indicating a strong demand-side boost to the economy.
Despite this optimistic growth, the economic landscape is clouded by persistent uncertainties around inflation, which, although reduced from 6.5% in the previous year to 3.3% year-over-year by the end of December 2023, remains a concern for policymakers and economists. The reduction in inflation suggests that previous measures might be starting to bear fruit, yet the current rate still exceeds the Federal Reserve's long-term target of 2%, keeping the debate around further monetary tightening or policy adjustments alive.
Interest rates, which are a primary tool for the Federal Reserve in managing economic stability and inflation, are said to be moderating. However, the lack of clarity regarding potential major revisions to these rates adds another layer of uncertainty. The Federal Reserve's future decisions will likely hinge on balancing the need to control inflation without stifling economic growth, especially in a context where consumer spending and investment are driving expansion.
On the employment front, the increase in the state unemployment rate to 5.1% in December 2023 from 4.1% in the previous year indicates a slight softening in the labor market. This change might reflect various factors, including adjustments in the economy post-pandemic, shifts in workforce participation, or sectors' differing paces of recovery. While higher than in 2022, the unemployment rate is notably lower than the 7.7% seen in December 2021, suggesting a significant recovery from the pandemic's peak impacts.
In summary, the U.S. economy is at a critical juncture as it enters 2024. The Federal Reserve's policy decisions will be instrumental in steering the economy toward sustained growth while managing inflationary pressures. The interplay between continued consumer spending, investment, government expenditures, and the evolving monetary policy landscape will define the economic trajectory in the coming months. The ultimate challenge for policymakers will be to navigate these dynamics effectively, ensuring that growth is not only preserved but also inclusive, laying a solid foundation for long-term economic stability.
Based on the latest sales tax forecast ending September 30, 2023, statewide taxable sales down by 3.2% overall compared with the previous year and the County-wide recording declines of 6.4%, with the City gaining 0.7%.
Revenue of Autos & Transportation sales tax revenue is up 2.7% year-over-year, and nearly 10% in the last quarter alone.
Fuel & Service Stations are up 1.9% from prior year though overall fuel prices have been steadily coming down. Therefore, the conservative approach taken in this forecast has limited growth in the near term to 2% with steady incremental increases over the five-year forecast horizon.
FISCAL STABILITY IN FUTURE UNCERTAIN ECONOMIC CONDITIONS Ensuring fiscal stability is a cornerstone of our budget planning, especially in uncertain economic conditions. This budget reflects careful financial management and strategic investments to maintain long-term stability. The proposed budget focuses on funding core general government services, increasing the recession & operating reserves of the General Fund to 30% of General Fund Expenditures, making additional contributions to the Section 115 Trust to weather future fluctuations in CALPERS with over $2.2 million invested in the trust.
The conservative revenue growth forecasts have been developed into the budget given the current risks and their potential impacts on markets, supply chains, and consumer confidence, City of Fort Bragg | Budget Book 2025 Page 113
Key risks include:
1. War and Geopolitical Tensions: Ongoing conflicts in the Middle East, Russia/Ukraine, China/Taiwan, and India/Pakistan pose significant risks to global stability and economic conditions.
2. Political Uncertainty: The upcoming 2024 elections, potential changes in leadership, and shifts in policies contribute to an unpredictable political climate.
3. Economic Challenges: High housing costs and homelessness, urban public safety concerns, droughts and deluges, and potential trade disruptions with China impact economic stability and growth prospects.
By incorporating these factors into our budget planning, we aim to navigate these challenges while ensuring fiscal responsibility and stability.
We are exploring new revenue opportunities, including potential ballot measures in November 2024, to secure the necessary funds for our community’s continued growth and prosperity. By paying off significant debts, such as the 2014 Revenue Refunding Bond, we have created more flexibility to fund future capital improvement projects.
City of Fort Bragg | Budget Book 2025 Page 114
Cost Allocation Plan
Introduction
The purpose of the City’s Cost Allocation Plan is to identify the total costs of providing specific City services and appropriately allocate these costs to the Programs and or Funds that benefit from the identified services. Why is a separate cost accounting analysis required to do this? Because the cost of delivering services can be classified into two basic categories: direct and indirect costs. Programs that incur only direct costs benefit from the City’s administrative structure and therefore should be charged for that support.
Direct versus Indirect Costs
“Direct costs”, by their nature are usually easy to identify and relate to a specific service. However, this is not the case for “indirect costs.” As such, if we want to know the “total cost” of providing a specific service, then we need to develop an approach for reasonably allocating indirect costs to direct cost programs.
Direct costs are those that can be specifically identified with a particular cost objective, such as street maintenance, police protection, and water service. Indirect costs are not readily identifiable with a direct operating program, but rather, are incurred for a joint purpose that benefits more than one cost objective.
Although indirect costs are generally not readily identifiable with direct cost programs, their cost should be included if we want to know the total cost of delivering specific services.
Common examples of indirect costs provided by City programs include: The Finance Department provides financial management and utility billing services, the Administrative Services Department provides legal services and personnel administration and the City’s Public Works Administration Department provides engineering, workload planning, and personnel oversight.
It is common to use “Cost Drivers” when allocating costs from Indirect Programs/Functions to Direct Programs.
A cost driver is the unit of an activity that causes the change in the activity's cost. Examples of cost drivers are; operating budget, agenda items, and full-time equivalent staffing (FTEs).
Plan Goal: Reasonable Allocation of Costs. The goal of most Cost Allocation Plans is to provide a clear, consistent, and reasonable basis for allocating indirect costs. It is important to stress that the goal of the Cost Allocation Plan is a reasonable allocation of indirect costs, not a “perfect” one. By their very nature, indirect costs are difficult to link with direct costs. As such, in developing an allocation approach, it is important to keep this goal in mind: balancing the cost and effort of complicated allocation methods with the likely benefits from the results.
Indirect Cost Allocation Strategy
Personnel Costs
The adopted allocation plan begins with an allocation of personnel time and cost to each of the City’s three Internal Services Funds, each of the City’s Direct Programs, and each of the City’s Indirect Programs. This is accomplished through the City’s time-keeping software. The allocation is based entirely on the detailed timekeeping of each employee within the City. Once time and associated costs have been allocated, a count of full-time equivalent staffing (FTEs) is developed (see Table 2).
Internal Service Funds
After personnel costs have been allocated, the City’s three Internal Service fund costs are allocated to both the Direct Cost Programs as well as the Indirect Cost Programs (see tables 3 &4). The City has three Internal Service Funds; Facilities Repair & Maintenance, Technology Maintenance & Replacement, and Fleet & Equipment Services:
Facilities Repair & Maintenance uses a cost driver of “square footage”. In other words, each program is charged a Facilities charge based on an approximation of the facility square footage used by that program.
City of Fort Bragg | Budget Book 2025 Page 115
Technology Maintenance & Replacement (IT) uses a cost driver of “workstations” (including devices such as the iPad). Each program is charged an IT charge based on the number of workstations utilized by that program.
Fleet & Equipment Services (Fleet) uses a costly driver of “fleet vehicles”. Each program is charged a Fleet charge based on the number of vehicles utilized by that program.
Indirect Cost Allocations
The next step in preparing the City's Cost Allocation Plan is determining direct and indirect costs (see tables 5&6). Program costs that primarily provide service to the public are identified as direct costs, whereas the costs of programs that primarily provide services to the organization are identified as indirect costs.
The City’s direct cost programs have been identified as follows: Public Safety (Including Police & Fire), Community Development, Parks, Storm Drains, Street Maintenance, Street Traffic & Safety, Water Utility, and Wastewater Utility.
The City’s indirect cost programs have been identified as follows: City Council, City Attorney, City Administration, Human Resources, City Clerk, Financial Management, Utility Billing, Corporation Yard, and Public Works Administration.
City Council uses a cost driver of “agenda items”. Each direct cost program is charged a City Council charge based on the number of City Council Agenda items related to that program.
City Attorney uses a cost driver of “agenda items”. Each direct cost program is charged an Attorney charge based on the number of City Council Agenda items related to that program.
City Clerk uses a cost driver of “agenda items”. Each direct cost program is charged a City Clerk charge based on the number of City Council Agenda items related to that program.
Human Resources uses a cost driver of “full-time equivalent (FTE) staffing”. Each direct cost program is charged a Human Resources charge based on the number of FTEs attributed to that program.
City Administration uses a cost driver of the “operating budget”. Each direct cost program is charged a City Administration charge based on the relative amount of the program’s operating budget.
Non-departmental uses a cost driver of “operating budget”. Each direct cost program is charged a Nondepartmental charge based on the relative amount of the program’s operating budget.
Financial Management uses a cost driver of the “operating budget”. Each direct cost program is charged a Financial Management charge based on the relative amount of the program’s operating budget.
Utility Billing uses a cost driver of “bills processed”. Each direct cost program is charged a Utility Billing charge based on the number of bills processed on behalf of that program.
Public Works Administration and the Corporation Yard uses a cost driver of “public works operating budget”. Each direct cost program is charged a Public Works Administration charge based on the relative amount of the program’s public works operating budget.
Plan Preparation
The adopted plan has been prepared using staff hours from the first seven months of FY 22/23, cost drivers from FY 2019/20, and budget cost estimates from the Adopted fiscal year 2022/23 budget. Additionally, the cost allocation plan will be updated at each fiscal year-end to reflect actual staff hours spent, actual program expenditures, and actual cost driver rates.
Summary
The Cost Allocation Plan helps make a determination of total program costs possible by establishing a reasonable methodology for identifying and allocating indirect costs to direct cost programs. Because of this, the Cost Allocation Plan is a valuable analytical tool. The details of the adopted allocation of costs are summarized in the tables presented on the following pages.
City of Fort Bragg | Budget Book 2025 Page 116
City of Fort Bragg | Budget Book 2025 Page 117
Tables
Table 1: Program Classifications
Table 2: Personnel Cost Allocation and FTE count
City of Fort Bragg | Budget Book 2025 Page 118
Table 3: Internal Service Funds Cost Driver Rate Table
Table 4: Internal Service Funds Allocation to Programs
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Table 5: Rate Table
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City of Fort Bragg | Budget Book 2025 Page 121
City of Fort Bragg | Budget Book 2025 Page 122
Ten-Year Authorized Personnell
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City of Fort Bragg | Budget Book 2025 Page 124
FY2024/25 Article XIIIB Appropriations Limit
The Appropriations Limit imposed by Proposition 4 and modified by Propositions 98 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The Appropriations Limit is based on actual appropriations during FY 1978/79 and is increased each year using the growth of the population and inflation. The only revenues that are restricted by the Appropriations Limit are those referred to as “proceeds of taxes.” Some examples of taxes are sales tax, property tax, transient occupancy tax, and State motor vehicles in lieu tax.
During any fiscal year, a city may not appropriate any proceeds of taxes it receives in excess of its Appropriations Limit. If the city receives excess funds in any one year, it can carry them into the subsequent year to be used if the city falls below its Appropriations Limit in that year. Any excess funds remaining after the second year must be returned to the taxpayers by reducing tax rates or fees. As an alternative, a majority of the voters may approve an “override” to increase the Appropriations Limit. The City of Fort Bragg’s budgeted expenditures have always been well below its annual Appropriations Limit.
The factors used are:
Population Factor – At the City’s choice, either the annual change in City or County population.
Price Factor – At the City’s choice, either the change in California per capita income or an increase in nonresidential assessed valuation due to new construction.
The formula to be used in calculating the growth rate is:
% Change in population + 100.00
100.00
Multiplied by either
$ Change in per capita income + 100.00
100.00
Or
Change in non-residential assessments + 100.00
100.00
The resultant rate multiplied by the previous appropriation limit equals the new appropriation limit. In May 2024, the California State Department of Finance notified cities of the population change and the per capita personal income factor to be used to determine the appropriation limit. Using the change in per capita income method, the calculation as applied to the City of Fort Bragg for FY 2024/25 is:
The population change on January 1 of the previous year for the County is <-0.08> and for the City is <2.16%>. The City population change is the greater of the two therefore it is the percentage that will be used.
The per capita income percentage change is 3.62%.
The factor for determining the year-to-year increase is computed as:
3.62 + 100.00 X <2.16%> + 100.00 = 1.05858
100.00 100.00
Applying this year’s factor to last year’s limit of $11,699,780 the appropriations limit for FY 2024/25 is $12,385,176. With appropriations subject to the limitation totaling approximately $7,432,932 the City of Fort Bragg is not at risk of exceeding the Gann Limit.
City of Fort Bragg | Budget Book 2025 Page 125
City of Fort Bragg | Budget Book 2025 Page 126
DEPARTMENTS
City of Fort Bragg | Budget Book 2025 Page 127
City Council
A five-member elected City Council provides governance over the City of Fort Bragg’s services to approximately 7,000 residents. Each Councilmember is elected at large and serves a four-year term. The members of the City Council elect the Mayor who serves a two-year term. The Council convenes in regular session on the 2 and 4 Mondays of each month. All regular meetings are held in Fort Bragg Town Hall and are open to the public.
As the primary legislative body for Fort Bragg, the City Council’s authority is to provide fiscally responsible leadership that protects and promotes Fort Bragg’s unique quality of life for the full enjoyment of its residents, visitors, and business owners.
The City of Fort Bragg is a general law city under California State law. The State constitution and law establish its rights, powers, privileges, authority, and functions. Operating under a Council-Manager form of government, the five Fort Bragg City Council members are elected at large by the community and, therefore, residents of the entire community. The council-manager form of local government combines the strong policy and political leadership of the City Council with the City Manager’s professional experience. Power and authority are concentrated in the elected City Council, while the City Manager implements its policies.
While being a City Council member is considered a part-time job, the actual time commitment is significant.
In addition to City Council and Council Committee meetings, council members hold special local and regional committee assignments, meet frequently with residents, business owners, and City staff to discuss issues and projects, and regularly attend a variety of community events. The Council establishes policies for City operations, approves all budgets, and ensures appropriate representation and responses to community interests. The City Council appoints the City Manager who supports the City Council in its policy development functions and ensures that the City Council’s policies, programs, and priorities is addressed through the work of City staff.
nd th
City of Fort Bragg | Budget Book 2025 Page 128
Elected Officials
City of Fort Bragg | Budget Book 2025 Page 129
Strategic Goals and Objectives
JOBS/INDUSTRY Marine research center - partner with Noyo Center for top-notch marine science facility, Continue partnership between City and Harbor, Partner with schools and college on vocational training, Broadband, Aquaculture, Hemp - ag and industry support, Explore timber-related jobs, products, etc. Survey business owners and entrepreneurs about how the City can support them
QUALITY OF LIFE Beautification of downtown buildings and streets, Building civic pride + transparency for public engagement, Community-involved police force (CRU + code enforcement), Mill site advocacy, permitting, Transportation - public, inexpensive, EVs, Local food production (home & community gardens; education; local farmers markets), Develop more parks, green space in town (partner with schools, City, nonprofits) Develop Cultural Center on Mill Site Partnering for healthcare, other Quality of Life issues, Recruitment Safe streets, walkable, bikeable HOUSING Continues supporting Workforce Housing through CLT, Fully staff the Community Development Dept, Enforcement of vacation rentals - partner with supports County for outside City limits, Explores incentives for housing development (Glass Beach, etc.), Mill Site strategy, supports developers via easier process, make it easier Support for retrofitting existing homes (insulation, water efficiency, roofing) Continue working toward 200 units INFRASTRUCTURE Water storage, reservoirs, Diversifying water sources (desalination, reclamation), Fixing the streets, Broadband installation and delivery, Site and map EV charging stations in the City, Alternative energy dev. - solar, Bike land improvement, Water transmission system upgrade, Pre-treatment for stormwater (especially creeks are daylighted) Sprinklers for downtown buildings City Hall East improvements Committee Appointees:
Community Development Committee: Mayor Bernie Norvell and Vice Mayor Jason Godeke Finance and Administration Committee: Councilmembers Tess Albin-Smith and Marcia Rafanan Public Safety Committee: Councilmember Lindy Peter and Mayor Norvell Public Works and Facilities Committee: Councilmembers Lindy Peters and Tess Albin-Smith Ad-hoc Committees:
Homeless Action Committee: Mayor Bernie Norvell and Vice Mayor Jason Godeke Mill Site Committee: Vice Mayor Jason Godeke, Councilmember Lindy Peters and Planning Commissioner Scott Deitz Bee City USA & Bee Garden Committees: Councilmember Lindy Peters Visit Fort Bragg Committee: Councilmembers Marcia Rafanan and Tess Albin-Smith Tax Sharing (Joint ad hoc committee with County BOS): Councilmember Lindy Peters (and Supervisors Gjerde and Mulheren) CV Starr Community Center Reserves for Maintenance Committee: Councilmember Tess Albin-Smith and Barbara Burkey Local Cultural Committee: Vice Mayor Jason Godeke and Councilmember Marcia Rafanan Animal Shelter Committee: Councilmembers Marcia Rafanan and Lindy Peters CV Starr Committee: Vice Mayor Jason Godeke and Mayor Bernie Norvell Broadband Committee: Councilmembers Tess Albin-Smith and Marcia Rafanan Tax Sharing and Annexation Committee: Vice Mayor Jason Godeke and Councilmember Marcia Rafanan City of Fort Bragg | Budget Book 2025 Page 130
FY 2023/24 Top Accomplishments
Support the Police Department’s Care Response Unit (CRU) program and the two Social Services Liaisons that work in the Police Department side-by-side with officers to immediately assist people in a mental health crisis, people experiencing homelessness, and those with substance abuse disorders.
Implementation of an Emergency Operations Center (EOC) Exercise with Veoci Software The City is set to implement an Emergency Operations Center (EOC) exercise utilizing Veoci Software. This exercise will enhance our emergency preparedness and response capabilities by providing a comprehensive platform for coordination and communication during emergencies. Veoci Software offers robust features for real-time information sharing, resource management, and incident tracking, ensuring that all involved personnel can efficiently manage and respond to various emergency scenarios.
Key aspects of the EOC exercise include:
Training and Simulation: Personnel will receive training on using Veoci Software, followed by a simulated emergency scenario to test the system's capabilities and the team's responsiveness.
Coordination and Communication: The exercise will focus on improving coordination between different departments and agencies, ensuring seamless communication and information flow.
Resource Management: Veoci Software will be used to track and manage resources effectively, ensuring that all necessary equipment and personnel are deployed where needed.
Incident Tracking: The platform will allow for detailed tracking of incidents, providing real-time updates and facilitating better decision-making during emergencies.
This exercise is a crucial step in bolstering our emergency response infrastructure and ensuring that we are well-prepared to handle any crisis.
FY 2024/25 Top Priorities
Jobs/Industry
-Marine Research Center
-Partnership between the City and the Harbor
-Vocational Training
-Broadband
Quality of Life
-Beautification of downtown buildings and streets
-Build civic pride + transparency for public engagement -Community-involved police force (CRU + code enforcement) Housing
-Continue supporting Workforce Housing through CLT
-Fully staff the Community Development Department
Infrastructure
-Water storage, reservoirs
-Diversify water sources (desal, reclamation)
-Fix the streets
City of Fort Bragg | Budget Book 2025 Page 131
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
City Council
FY2021FY2022
FY2023
FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
Expenditures
General Government
City Council
Salaries & Wages, Regular
110-4110-
0101
$23,500 $28,079 $30,600 $36,055 N/A
Other Pay
110-4110-
0109
$259 $224 $1,200 $191 N/A
Misc Insurance Premiums
& Fees
110-4110-
0210
$221 $209 $217 $170 N/A
Medical Premium
Contribution
110-4110-
0211
$100,152 $103,644 $105,516 $105,725 N/A
Dental Premiums
110-4110-
0213
$5,837 $5,820 $5,182 $4,709 N/A
Vision Care
110-4110-
0214
$1,092 $1,092 $1,147 $1,092 N/A
Worker's Comp Premium
110-4110-
0231
$367 $410 $520 $657 N/A
FICA/Medicare
110-4110-
0252
$1,817 $2,165 $2,433 $2,480 N/A
Election Costs
110-4110-
0315
$3,000 $14,378 $5,000 $15,000 N/A
Professional Ser/Council
Goals
110-4110-
0319
$68,148 $57,162 $25,000 $25,000 N/A
Training/Travel
Reimbursement
110-4110-
0366
$9,052 $10,539 $8,000 $8,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 132
Meetings/City Business
110-4110-
0371
$832 $498 $500 $500 N/A
Allocation to IT Services
110-4110-
0396
$58,839 $55,933 $47,129 $47,129 N/A
Alloc to Facilities Maint
110-4110-
0397
$8,123 $11,663 $7,885 $11,663 N/A
Salary/Benefits Allocation
110-4110-
0801
$82,477 $85,718 $118,426 $85,718 N/A
Cost Allocation Contra Exp
110-4110-
0802
-$187,554 -$212,246 -$238,509 -$212,246 N/A
Total City Council: $176,160 $165,288 $120,245 $131,844 N/A Total General Government: $176,160 $165,288 $120,245 $131,844 N/A Total Expenditures: $176,160 $165,288 $120,245 $131,844 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated YE
vs. FY2025 Proposed
(% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Benefififits (87.1%)
Allocated Personnel Costs (65%)
Materials & Services (36.8%)
Salaries (27.5%)
Expense Objects
Salaries
Salaries & Wages, Regular
110-4110-
0101
$23,500 $28,079 $30,600 $34,338 $36,055
Other Pay
110-4110-
0109
$259 $224 $1,200 $181 $191
Total Salaries: $23,758 $28,303 $31,800 $34,519 $36,246 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 133
Benefits
Misc Insurance Premiums &
Fees
110-4110-
0210
$221 $209 $217 $209 $170
Medical Premium
Contribution
110-4110-
0211
$100,152 $103,644 $105,516 $105,516 $105,725
Dental Premiums
110-4110-
0213
$5,837 $5,820 $5,182 $5,181 $4,709
Vision Care
110-4110-
0214
$1,092 $1,092 $1,147 $1,092 $1,092
Worker's Comp Premium
110-4110-
0231
$367 $410 $520 $538 $657
FICA/Medicare
110-4110-
0252
$1,817 $2,165 $2,433 $2,433 $2,480
Total Benefits: $109,486 $113,340 $115,014 $114,968 $114,834 Materials & Services
Election Costs
110-4110-
0315
$3,000 $14,378 $5,000 $2,100 $15,000
Professional Ser/Council
Goals
110-4110-
0319
$68,148 $57,162 $25,000 $25,000 $25,000
Training/Travel
Reimbursement
110-4110-
0366
$9,052 $10,539 $8,000 $8,000 $8,000
Meetings/City Business
110-4110-
0371
$832 $498 $500 $211 $500
Total Materials & Services: $81,031 $82,577 $38,500 $35,311 $48,500 Allocation to ISF
Allocation to IT Services
110-4110-
0396
$58,839 $55,933 $47,129 $47,129 $47,129
Alloc to Facilities Maint
110-4110-
0397
$8,123 $11,663 $7,885 $7,885 $11,663
Cost Allocation Contra Exp
110-4110-
0802
-$187,554 -$212,246 -$238,509 -$238,509 -$212,246
Total Allocation to ISF: -$120,592 -$144,650 -$183,495 -$183,495 -$153,453 Allocated Personnel Costs
Salary/Benefits Allocation
110-4110-
0801
$82,477 $85,718 $118,426 $118,426 $85,718
Total Allocated Personnel
Costs:
$82,477 $85,718 $118,426 $118,426 $85,718
Total Expense Objects: $176,160 $165,288 $120,245 $119,730 $131,844 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 134
Administration Department
Isaac Whippy
City Manager
The City's Administration includes the City Attorney, City Manager, and the Administrative Services Department. Each entity contributes to the professional leadership of the organization, implementation of City Council policy objectives, and administration of City services and programs. The City's Administration works closely and provides support to other City departments with the goals of ensuring the professional delivery of quality public services; an efficient, responsive, and accountable government; fiscal stability; economic vitality; quality of life; and effective citizen engagement.
The City of Fort Bragg is a Council-Manager form of government. Our five elected city council members serve as the City's primary legislative body, which sets City policy and establishes goals. They also appoint a chief executive officer, the City Manager to oversee day-to-day municipal operations and implement the Council policy direction. The City Manager oversees the Administrative Services Department which includes the contract City Attorney, the City Clerk, and Human Resources. The Department has five full-time staff:
City Manager
City Clerk
Administrative Analyst
Administrative Assistant
Human Resources Manager
CITY MANAGER
Under the policies established by the City Council, the City Manager is responsible for the efficient management of all affairs and departments operating within the City and serves as the Executive Director of the City’s Municipal Finance Authority. The City Manager is the City’s chief executive officer, employed by and directly responsible to the City Council. The City Manager organizes and directs an executive and management team to implement programs and deliver public services.
The primary duties and services the City Manager performs include the following:
Provide professional expertise to the City Council in their role of making public policy decisions Implement policies and directives from the City Council Provide strategic direction and management for citywide operations and service delivery Prepare a sound, fiscally sustainable budget that identifies all the revenues and expenditures anticipated in the forthcoming and future fiscal years
Oversee the process for development of capital and infrastructure projects and strive to ensure that capital projects are successfully accomplished on-time
Ensure the City is delivering cost-effective services that meet the needs of community Engage residents, foster community partnerships and interagency collaborations through strategic communication efforts
Ensure the highest level of customer service to residents and businesses In cooperation with the Finance Director, the Manager prepares the annual budget for the Council's consideration; serves as the City Council's chief advisor; and carries out the Council's policies.
Councilmembers count on the Manager to provide complete and objective information, pros and cons of policy alternatives, and long-term planning for programs that meet our community needs and ultimately ensure sound and effective management practices over City staff and resources.
The Administrative Services Department is responsible for a wide array of support services including:
City of Fort Bragg | Budget Book 2025 Page 135
CITY ATTORNEY
The City contracts with Jones & Mayer, a firm specializing in municipal law, for City Attorney services. The City Attorney, appointed by the City Council, is the chief legal advisor and provides professional legal services to the City Council, the City Manager, City departments, and the Planning Commission. Services include advising Council and staff during public meetings, providing legal opinions, reviewing and drafting legal documents and contracts, providing advice regarding public officials' conflicts of interest, personnel, and labor law issues, and representing the City in litigation. The City Attorney is also responsible for assigning legal work to various specialists in the firm or to outside counsel, as needed. The City Manager continues to control assignment of work to the City Attorney as a method of containing costs.
CITY CLERK
The City Clerk's Office provides one-on-one service and staff support to the Mayor and City Council. As the Office of Record, the City Clerk is responsible for maintaining official records of City Council actions in accordance with the legal requirements for public meetings. The Clerk maintains and preserves municipal archival records and materials as well as records of adopted municipal codes, general bylaws and zoning bylaws, resignations, appointments, petitions, publications, budgets, election results, and minutes for public meetings. The City Clerk also acts as Secretary for all City Council meetings.
HUMAN RESOURCES
Human Resources (HR) provides professional services and support to the City Council, City management, employees, and the public. HR provides organizational strategy and analytical information to the City Manager to accomplish key Council goals, promote organizational transparency, and plan for future workforce demands. HR is committed to offering sound, diversified training opportunities to its employees, which not only builds employee capabilities but also addresses current and future community needs. In its efforts to minimize the City's risk exposure, HR continues to be a valuable resource with employment law and best practices, including such areas as workers' compensation, safety, liability prevention, employee discipline, hiring protocols, and benefits administration.
Strategic Goals and Objectives
Exercise overall responsibility for sound and effective management by the City government. Recommend administrative, fiscal, and operational policies to the City Council to improve the efficiency and effectiveness of the City's operations.
Ensure agenda items for the City Council's agenda are complete and sufficient for Council decision- making, and make appropriate recommendations on each item.
Implement the City Council's goals and objectives by assuring that the actions and programs necessary to achieve the Council's priorities are integrated into the day-to-day work programs of City departments.
Ensure that sound fiscal management policies are implemented throughout the organization.
Direct administration of City personnel policies and administrative procedures includes employee recruitment, retention, examination, appointment, and dismissal.
Encourage the professional development and training of all employees to develop competency to perform in accordance with the values of leadership, performance excellence, team building, and customer service.
Monitor and work with other City Departments to ensure the City's safety programs are deployed and compliant with requirements.
Ensure that the City is prepared for natural, civil, and other emergencies and disasters by coordinating planning, training, and emergency operations drills.
City of Fort Bragg | Budget Book 2025 Page 136
Organizational Chart
Isaac Whippy
City Manager
Juli Mortensen
Human Recourses Manager
Diana Sanchez
City Clerk
Amber Weaver
Administrative Assistant
Cristal Munoz
Administrative Analyst
Authorized FTE's
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY 21 FY 22 FY 23 FY 24 Administration Dept. 6.5 7 7 6 6 6 7 7 5
City of Fort Bragg | Budget Book 2025 Page 137
FY 2023/24 Top Accomplishments
Through continued implementation of Fiscal Recovery and Sustainability Plan, controlling expenditures, and conservative revenue projections, achieved a General Fund Reserve balance equivalent to over 30% of expenditures, well above the minimum required through the City's Comprehensive Financial Policy and the GFOA recommended minimum standard of 17%.
The City Manager's office has implemented the monthly City Manager Round-Up, resulting in increased community engagement.
Initiated and developed a Strategic Planning initiative to define the mission and goals of City Staff.
Oversaw the Visit Fort Bragg Committee and destination marketing team to implement special events and seasonal marketing campaigns, such as the Magic Market, Holiday Gift Guide, Winter Wonderland, and more.
Managed Visit Fort Bragg's ongoing public relations and marketing campaign to promote tourism by advertising Fort Bragg's unique qualities statewide.
Successful onboarding of Mendocino Coast Recreation & Parks District C.V. Starr employees.
Maintained full staffing in the Administration Department. Worked with Blue Zones Mendocino County to earn Blue Zones Project Approved Worksite designation.
Created a new recruitment video for the City to reflect better the unique opportunity living and working in the City offers to potential future hires.
Human Resources implemented a new learning management system to improve efficiency and tracking of legally required training.
Human Resources implemented internal processes to streamline HR transactions. In addition, a new applicant tracking system, NEOGOV.
Human Resources conducted 22 recruitments, 26 new hires, and 12 internal promotions.
Streamlined recruitment advertising by using third-party JobElephant.com at no additional cost to the City.
To support public agency transparency, the City Clerk reviewed almost 7,000 public documents in response to over 164 Public Records Requests.
City Clerk individually prepared over 104 complex contracts for various Consultant contracts for City projects.
Performance / Workload Measures
INDICATORS FY20 FY21 FY22 FY23
HUMAN RESOURCES
Number of job posting 16 17 15 22
Number of applications received and reviewed 365 217 110 184 Open Enrollment Compliance and Meetings held 100% 100% 100% 3 meetings
TBD
Number of new hires 8 17 15 67*
Safety Meetings 2 3 2 1
CITY CLERK
Ordinances Processed 8 13 6 11
Resolutions Processed 122 148 145 89
Contracts Processed 61 97 57 104
City Council Meeting Agenda Packets 53 42 53 35
PRAs Processed /
Records Reviewed
146 /
12,027
294 / 8,868 212/
6,137
164/6903
Weddings Performed 2 4 12 2
*41 CV Starr employees
City of Fort Bragg | Budget Book 2025 Page 138
FY 2024/25 Top Priorities
Facilitated the nomination process for two City Council Candidates and administered the November 2024 General Municipal Election to fill two City Council seats, in compliance with all applicable regulations.
Complete and implement the City of Fort Bragg Strategic Plan 2025-2028.
Launch a digital platform to record, track, and report the progress of the City Council’s Strategic Priorities.
Implement Diversity, Equity, and Inclusion (DEI) training for employees.
Continue to work with departments to fill critical departments in the current recruitment market using strategies that diversify candidate pools.
Facilitate potential ballot measures for November 2024.
Research and implement citywide technical automation of current manual tasks to increase staff productivity and accuracy.
Focus on engaging technology to streamline internal processes in an effort to reduce staff time required to administer services and support.
Successfully established the City's Economic Development Department.
Provides strategic communications, public relations, and multimedia services for the City and its departments.
Increase digital engagement across the City's social media platforms.
Enhance community outreach and engagement to all Fort Bragg residents.
Complete Community Survey
Update City Communication Policies and Procedures
Support business retention and attraction activities/campaigns.
Expand the use of the City’s electronic records management system, focusing on areas to increase public transparency and information, as well as increase paperless processes.
Research and collaborate with technical experts to update Personnel Rules and Regulations and revise Workplace Violence Prevention policies.
Identify and cultivate new income streams to fund and broaden essential services.
Continue the successful implementation of the Volunteer Program.
Continue to provide cost-effective employee training, and health and retirement resources.
FY 2024/25 Top Priorities
$529,899
-$265,183
(-33.35% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 139
Administrative Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Fort Bragg | Budget Book 2025 Page 140
Expenditures by Expense Type
The Administration Department Budget for Fiscal Year 2025 is set at $529,899, representing a 16% decrease from the prior year. Most of the reductions stem from cuts in professional services. In the previous year, there were one-time costs associated with a Salary & Compensation survey for Ordinance 679, polling for potential Ballot Measure contracts, and consultancy services.
Despite these reductions, the variance was offset by a 2% Cost of Living Adjustment (COLA) and merit increases within the department, with two promotions approved during the prior fiscal year. Additionally, the department will prioritize training and development for in the new fiscal year, with the training and travel budget increased by $8,000.
The City Attorney's Budget for FY 2025 is $270,000, reflecting a 14% decrease, which aligns with the estimated year-end costs for FY 2024.
Budgeted Expenditures by Expense Type
Salaries (97.4%)
Materials & Services (66.7%)
Benefififits (35.7%)
Allocated Personnel Costs (16%)
Expense Objects
Salaries
Salaries & Wages, Regular
110-4130-
0101
$524,295 $501,482 $484,758 $433,643 $493,518
Overtime
110-4130-
0102
$1,304 $9,747 $1,825 $2,600 $1,903
Comp Time Payout
110-4130-
0103
$3,714 $6,350 $1,216 $7,000 $1,000
Vacation Payout
110-4130-
0104
$39,025 $1,772 $8,653 $30,000 $7,000
Sick Leave Payout
110-4130-
0105
$10,675 $0 $0 $5,584 $0
Other Pay
110-4130-
0109
$4,763 $6,119 $5,600 $9,596 $12,760
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 141
Total Salaries: $583,776 $525,469 $502,052 $488,423 $516,181 Benefits
Misc Insurance Premiums &
Fees
110-4130-
0210
$1,461 $1,526 $2,125 $1,639 $2,000
Medical Premium
Contribution
110-4130-
0211
$74,653 $73,624 $75,859 $71,291 $82,580
Dental Premiums
110-4130-
0213
$4,653 $4,819 $5,391 $4,381 $4,591
Vision Care
110-4130-
0214
$1,201 $1,203 $1,147 $1,146 $1,092
Pers
110-4130-
0220
$36,351 $38,907 $41,895 $33,292 $40,297
Vehicle Allowance
110-4130-
0223
$2,279 $4,002 $4,200 $5,000 $4,200
Other Benefits
110-4130-
0227
$3,694 $9,250 $7,615 $10,812 $10,200
Worker's Comp Premium
110-4130-
0231
$9,558 $8,723 $8,236 $8,524 $10,387
FICA/Medicare
110-4130-
0252
$42,172 $39,873 $33,325 $36,566 $33,633
Total Benefits: $176,021 $181,928 $179,793 $172,651 $188,980 Materials & Services
City Attorney
110-4130-
0311
$327,624 $278,108 $314,193 $314,000 $270,000
Pre-Employment Costs
110-4130-
0316
$16,496 $9,953 $10,000 $13,000 $10,000
Recruitment Costs
110-4130-
0317
$44,416 $13,674 $5,000 $12,000 $8,000
Professional Services
110-4130-
0319
$56,616 $31,285 $100,462 $142,926 $35,000
Dues & Memberships
110-4130-
0320
$2,125 $1,570 $1,960 $1,960 $5,000
Legal Notices
110-4130-
0364
$9,816 $1,063 $2,000 $3,500 $3,000
Copying/Printing
110-4130-
0365
-$427 -$192 $0 $0 $0
Training/Travel
Reimbursement
110-4130-
0366
$6,212 $21,037 $10,000 $10,000 $18,000
Meetings/City Business
110-4130-
0371
$617 $549 $200 $500 $500
General Supplies
110-4130-
0375
$833 $593 $300 $500 $500
Medical/Safety Supplies
110-4130-
0376
$292 $75 $0 $0 $0
Small Tools & Equipment
110-4130-
0381
$622 $581 $1,000 $1,319 $3,000
Books & Subscriptions
110-4130-
0384
$194 $219 $200 $159 $200
Total Materials & Services: $465,435 $358,514 $445,314 $499,864 $353,200 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 142
Allocation to ISF
Fleet Services
110-4130-
0322
$8,357 $21,027 $11,346 $11,346 $11,346
Allocation to IT Services
110-4130-
0396
$37,443 $41,950 $37,443 $41,949 $41,949
Alloc to Facilities Maint
110-4130-
0397
$20,275 $29,111 $20,275 $29,111 $29,111
Cost Allocation contra exp
110-4130-
0802
-$695,545 -$881,449 -$428,605 -$695,545 -$695,545
Total Allocation to ISF: -$629,470 -$789,361 -$359,541 -$613,139 -$613,139 Allocated Personnel Costs
Salary/Benefits Allocation
110-4130-
0801
$84,677 $178,850 $27,464 $84,677 $84,677
Total Allocated Personnel
Costs:
$84,677 $178,850 $27,464 $84,677 $84,677
Total Expense Objects: $680,439 $455,401 $795,082 $632,476 $529,899 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
City Manager
FY2021
FY2022
FY2023
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Expenditures
General Government
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 143
City Manager
Salaries
Salaries & Wages, Regular
110-4130-
0101
$524,295 $501,482 $484,758 $493,518 N/A
Overtime
110-4130-
0102
$1,304 $9,747 $1,825 $1,903 N/A
Comp Time Payout
110-4130-
0103
$3,714 $6,350 $1,216 $1,000 N/A
Vacation Payout
110-4130-
0104
$39,025 $1,772 $8,653 $7,000 N/A
Sick Leave Payout
110-4130-
0105
$10,675 $0 $0 $0 N/A
Other Pay
110-4130-
0109
$4,763 $6,119 $5,600 $12,760 N/A
Total Salaries: $583,776 $525,469 $502,052 $516,181 N/A Benefits
Misc Insurance Premiums
& Fees
110-4130-
0210
$1,461 $1,526 $2,125 $2,000 N/A
Medical Premium
Contribution
110-4130-
0211
$74,653 $73,624 $75,859 $82,580 N/A
Dental Premiums
110-4130-
0213
$4,653 $4,819 $5,391 $4,591 N/A
Vision Care
110-4130-
0214
$1,201 $1,203 $1,147 $1,092 N/A
Pers
110-4130-
0220
$36,351 $38,907 $41,895 $40,297 N/A
Vehicle Allowance
110-4130-
0223
$2,279 $4,002 $4,200 $4,200 N/A
Other Benefits
110-4130-
0227
$3,694 $9,250 $7,615 $10,200 N/A
Worker's Comp Premium
110-4130-
0231
$9,558 $8,723 $8,236 $10,387 N/A
FICA/Medicare
110-4130-
0252
$42,172 $39,873 $33,325 $33,633 N/A
Total Benefits: $176,021 $181,928 $179,793 $188,980 N/A Materials & Services
City Attorney
110-4130-
0311
$327,624 $278,108 $314,193 $270,000 N/A
Pre-Employment Costs
110-4130-
0316
$16,496 $9,953 $10,000 $10,000 N/A
Recruitment Costs
110-4130-
0317
$44,416 $13,674 $5,000 $8,000 N/A
Professional Services
110-4130-
0319
$56,616 $31,285 $100,462 $35,000 N/A
Dues & Memberships
110-4130-
0320
$2,125 $1,570 $1,960 $5,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 144
Legal Notices
110-4130-
0364
$9,816 $1,063 $2,000 $3,000 N/A
Copying/Printing
110-4130-
0365
-$427 -$192 $0 $0 N/A
Training/Travel
Reimbursement
110-4130-
0366
$6,212 $21,037 $10,000 $18,000 N/A
Meetings/City Business
110-4130-
0371
$617 $549 $200 $500 N/A
General Supplies
110-4130-
0375
$833 $593 $300 $500 N/A
Medical/Safety Supplies
110-4130-
0376
$292 $75 $0 $0 N/A
Small Tools & Equipment
110-4130-
0381
$622 $581 $1,000 $3,000 N/A
Books & Subscriptions
110-4130-
0384
$194 $219 $200 $200 N/A
Total Materials & Services: $465,435 $358,514 $445,314 $353,200 N/A Allocation to ISF
Fleet Services
110-4130-
0322
$8,357 $21,027 $11,346 $11,346 N/A
Allocation to IT Services
110-4130-
0396
$37,443 $41,950 $37,443 $41,949 N/A
Alloc to Facilities Maint
110-4130-
0397
$20,275 $29,111 $20,275 $29,111 N/A
Cost Allocation contra exp
110-4130-
0802
-$695,545 -$881,449 -$428,605 -$695,545 N/A
Total Allocation to ISF: -$629,470 -$789,361 -$359,541 -$613,139 N/A Allocated Personnel Costs
Salary/Benefits Allocation
110-4130-
0801
$84,677 $178,850 $27,464 $84,677 N/A
Total Allocated Personnel
Costs:
$84,677 $178,850 $27,464 $84,677 N/A
Total City Manager: $680,439 $455,401 $795,082 $529,899 N/A Total General Government: $680,439 $455,401 $795,082 $529,899 N/A Total Expenditures: $680,439 $455,401 $795,082 $529,899 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 145
FINANCE DEPARTMENT
Isaac Whippy
Finance Director/Treasurer
The Finance Department is responsible for maintaining the City's financial integrity by providing oversight of the City's fiscal management, maintaining accurate financial records and reports, and providing advice regarding fiscal policies and transactions.
The Finance Department is a General Government support function. In FY 2023, the Department had four full-time staff members, including: a Finance Director, one Government Accountant, two Finance Technicians. In March 2023, the department added a second part-time Government Accountant.
The Finance Department coordinates and directs all fiscal operations of the City. This includes directing, monitoring, and controlling all assets and financial operations and providing a framework for financial planning and analysis to support the operation and management of City departments. The functions of the Finance Department include utility billing, business licensing, transient occupancy tax collections, accounts payable, accounts receivable, payroll, purchase orders, financial reporting to federal, state, and other outside agencies, treasury and cash management, budget preparation, budgetary control, audit liaison and oversight of other fiscal activities of the City, CV Starr, Municipal Improvement District #1, and the Successor Agency to the Fort Bragg Redevelopment Agency.
Authorized FTE's
AUTHORIZED FTE FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 Finance Department 4 4 4 4 4 4 3 4.8 4 5 4
Strategic Goals and Objectives
Maintain the City's fiscal health and ensure the provision of adequate resources to fund City services for the community.
Perform financial responsibilities in accordance with statutory regulations and standards required by State and federal regulatory agencies as well as with the Government Finance Officers Association Code of Professional Ethics.
Account for the City's fiscal activities in an accurate and timely manner within generally accepted accounting principles (GAAP) and other legal requirements.
Ensure completion of the City's financial statements in a timely manner.
Assist the City Manager in preparing a balanced budget and implementing fiscal and budget policies established by the City Council.
Safeguard the City's assets and invest available cash in accordance with the City Council's adopted investment policy.
Provide financial services such as accounts payable, payroll, cash receipts.
Accurately bill utility customers and provide friendly and helpful customer service.
City of Fort Bragg | Budget Book 2025 Page 146
Organizational Chart
Isaac Whippy
City Manager / Acting
Finance Director
Finance Department
Laura Bianchi Limbird
Government Accountant I
Finance Department
Adriana Moreno Ramos
Finance Technician III
Finance Department
Alexia Frazer
Finance Technician I
Finance Department
Jessica Syres
Finance Technician (Temp)
Finance Department
City of Fort Bragg | Budget Book 2025 Page 147
FY 2023/24 Top Accomplishments
Received the Government Finance Officers of America (GFOA) Excellence in Reporting award for the FY2021-22 Annual Comprehensive Financial Report (ACFR)
Initiated online system to accept credit cards for all payments online (Muni – Pay) with a 2.5% convenience fee.
Implement new budgeting software (ClearGov) to streamline the budget process.
Hired Temp Finance Tech to cover for a planned leave of absence.
Sent two Finance Technicians to Springbrook conference to enhance use of the software.
Completed Cost Allocation Study
Transitioned CV Starr employees to City of Fort Bragg
Processed 49 new business licenses in 2023
Mailed 895 business license renewals in 2023, month of which have been processed Used new Watersmart software to immediately notify customers of leaks and give them tools to sign up for alerts.
City of Fort Bragg | Budget Book 2025 Page 148
Performance Workload Measures
INDICATORS FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24
BUDGET/CAFR/AUDIT
Receive GFOA Distinguished Budget
award
Yes Yes Yes Yes
Receive GFOA Award for Excellence in
Financial Reporting
Yes Yes Yes Yes
Audit Findings Nil Nil Nil (audit pending)
REVENUE COLLECTION & UTILITY
BILLING
Ave.number open Water/Sewer Accounts 2859 / 2786 2871 / 2792 2868 / 2788 2807 / 2792 Total Amount Billed(Water/Sewer) $3.2 m/$3.6m $3.0m/$3.5m $3.1m/ $3.5m $3.0m/ $3.4m (est) % of payments processed through external
automated/electronic process
(Ebox,lockbox,ACH/CC)
75.70% 72.70% 64.20% 70.30%
Business license renewals notices mailed 866 890 895 921 % of business licenses processed within 30
days of receipt
100% 100% 100% 100%
Avg. number monthly pmts processed
internally
630 725 956 774
Avg. number monthly water delinq.
notices mailed
404 424 433 442
Avg. Monthly Number of Turn Offs – Non
Payment
0 0 9 8
ACCOUNTS PAYABLE/PAYROLL
Average days for Invoices to be Paid
(turned into Finance)
2 days 2 days 14 days 10 days
% of Staff cross-trained in Payroll process 100% 60% 60% 75% % of Staff cross-trained in AP process 100% 100% 80% 100% % of employees signed up for direct
deposit
98.50% 98.50% 98.50% 88.00%
City of Fort Bragg | Budget Book 2025 Page 149
FY 2024/25 Top Priorities
Utility Billing
Set up Xpress Bill Pay for utility payment which provides enhanced services at a lower cost Utility Rate Study
Continue Meter Change of ¾ inch meters. Over 2,700 Meters remaining.
Business Licenses
Provide Welcome Kit for new businesses
Ensure all Finance Forms are PDF fillable and online
Financial Operating, Budgeting, and Reporting
Hire Finance Director to fill position vacated for promotion to City Manager Initiate Request for Proposal for Banking Services
Initiate Request for Proposal for new auditor
Assist City Manager and City Council in the establishment of new or enhanced revenue sources Address Long-Term Finance challenges for the City of Fort Bragg CA Update Finance Policies
FUNDING SUMMARY BY FUND
$726,095
$194,750
(36.65% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 150
Total
Finance Department Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
City of Fort Bragg | Budget Book 2025 Page 151
Expenditures by Expense Type
The Finance Department budget for Fiscal Year 2025 is $726,000, reflecting a 36% increase from the prior year. In addition to the 2% MOU increases and merit increases, the most significant change is the budget allocation for a Finance/Administration Director position to be filled in FY 24/25. During the second half of FY 23/24, this position was vacant, and its duties were temporarily handled by the City Manager, resulting in salary savings.
Furthermore, non-personnel costs are expected to rise by $10,000. This increase is due to a 5% rise in courier service costs and bank fees, as well as an additional $3,000 allocated for training newer employees.
Budgeted Expenditures by Expense Type
Salaries (46.3%)
Allocated Personnel Costs (39.8%)
Benefififits (26.4%)
Materials & Services (10.8%)
Expense Objects
Salaries
Salaries & Wages, Regular
110-4150-
0101
$297,954 $305,931 $326,345 $315,541 $329,503
Overtime
110-4150-
0102
$3,293 $7,535 $1,642 $4,500 $3,109
Comp Time Payout
110-4150-
0103
$1,423 $837 $1,388 $2,600 $1,574
Vacation Payout
110-4150-
0104
$7,361 $9,586 $0 $90 $0
Sick Leave Payout
110-4150-
0105
$418 $0 $0 $0 $0
Other Pay
110-4150-
0109
$1,680 $9,517 $2,080 $2,080 $2,080
Total Salaries: $312,129 $333,406 $331,455 $324,811 $336,265 Benefits
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 152
Misc Insurance Premiums &
Fees
110-4150-
0210
$1,573 $1,304 $1,603 $1,300 $1,300
Medical Premium
Contribution
110-4150-
0211
$86,140 $86,570 $119,779 $100,251 $123,680
Dental Premiums
110-4150-
0213
$4,981 $4,915 $6,900 $5,000 $6,310
Vision Care
110-4150-
0214
$983 $850 $1,147 $1,010 $874
Pers
110-4150-
0220
$25,209 $24,477 $30,947 $24,940 $27,586
Other Benefits
110-4150-
0229
$0 $0 $0 $0 $0
Worker's Comp Premium
110-4150-
0231
$6,959 $6,078 $6,224 $6,436 $6,935
FICA/Medicare
110-4150-
0252
$21,522 $22,685 $27,807 $23,871 $25,147
Total Benefits: $147,367 $146,879 $194,407 $162,808 $191,832 Materials & Services
Auditing & Accounting
110-4150-
0312
$20,211 $26,238 $26,000 $29,519 $30,000
Professional Services
110-4150-
0319
$49,836 $36,982 $32,592 $33,000 $35,000
Dues & Memberships
110-4150-
0320
$175 $590 $315 $315 $500
Legal Notices
110-4150-
0364
$900 $158 $0 $0 $0
Training/Travel
Reimbursement
110-4150-
0366
$6,359 $5,422 $12,000 $12,000 $12,000
Small Tools & Equipment
110-4150-
0381
$0 $1,575 $1,000 $1,000 $1,000
Total Materials & Services: $77,482 $70,965 $71,907 $75,834 $78,500 Allocation to ISF
Allocation to IT Services
110-4150-
0396
$32,094 $55,933 $33,663 $55,932 $55,932
Alloc to Facilities Maint
110-4150-
0397
$6,238 $8,957 $6,238 $6,238 $6,238
Cost Allocation contra Exp
110-4150-
0802
-$206,571 -$231,903 -$224,148 -$231,903 -$231,903
Total Allocation to ISF: -$168,239 -$167,013 -$184,247 -$169,733 -$169,733 Allocated Personnel Costs
Salary/Benefits Allocation
110-4150-
0801
$300,955 $289,231 $117,822 $289,231 $289,231
Total Allocated Personnel
Costs:
$300,955 $289,231 $117,822 $289,231 $289,231
Total Expense Objects: $669,695 $673,468 $531,345 $682,950 $726,095 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 153
Non-Department1
The purpose of the Non-Departmental budget category is to record expenditures not associated with a specific City department.
The following expenses are included in the Non-Departmental budget: costs associated with the City's support of two Community Organizations: Public Education and Government (PEG) television services; Caspar Landfill closure and Caspar Transfer Station costs; retiree health benefits; liability and property insurance premiums; and materials and services procured for the benefit of all City departments. A true-up of budgeted vs. actual costs in Non-Departmental has undertaken annually, and budgeted cost allocations are adjusted accordingly.
Expenditures Summary
$1,289,635
$54,169
(4.38% vs. prior year)
Non-Department Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
10M
City of Fort Bragg | Budget Book 2025 Page 154
Expenditures by Fund
2025 Expenditures by Fund
All Funds (100%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
All Funds
FY2021
FY2022
FY2023
FY2024
FY2025
$0
$2
$4
$6
$8
$10
All Funds
General Fund
General Fund
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 155
Discount on Bond
Issuance
110-0000-
0988
$41,249 $0 $0 $0 $0 N/A
Bond Issuance Costs
110-0000-
0999
$7,898,751 $0 $0 $0 $0 N/A
Retiree Medical
Benefits
110-4190-
0224
$349,952 $332,536 $381,100 $384,903 $388,752 N/A
OPEB Funding
110-4190-
0225
$0 $5,000 $5,000 $5,000 $5,000 N/A
Workers
Compensation
Assess
110-4190-
0233
$0 $0 $0 $36,015 $36,000 N/A
Unemployment
Insurance
110-4190-
0251
$10,148 $7,203 $5,000 $7,000 $7,000 N/A
Professional Services
110-4190-
0319
$40,382 $39,396 $51,069 $49,372 $40,980 N/A
Dues &
Memberships
110-4190-
0320
$24,308 $25,361 $14,350 $23,644 $24,849 N/A
Emergency
110-4190-
0351
$20,000 N/A
Equipment Leases
110-4190-
0355
$24,195 $31,514 $30,000 $26,000 $30,000 N/A
Rentals - Equipment
& Vehicles
110-4190-
0356
$3,321 $5,017 $7,300 $7,300 $7,300 N/A
Liability Premium
110-4190-
0358
$225,356 $251,248 $293,553 $279,073 $320,923 N/A
Liability Deductible
110-4190-
0359
$3,862 $3,199 $5,000 $8,743 $10,000 N/A
Property Premium
110-4190-
0360
$44,593 $69,865 $83,031 $78,488 $94,186 N/A
Telephone &
Communication
110-4190-
0362
$15,334 $18,414 $18,000 $18,000 $18,000 N/A
Copying/Printing Bid
Docs
110-4190-
0365
$5,041 $883 $4,000 $1,000 $1,000 N/A
Meetings/City
Business
110-4190-
0371
$5,122 $5,371 $7,640 $8,024 $20,000 N/A
Postage
110-4190-
0372
$420 $11,471 $1,000 $4,638 $10,000 N/A
General Supplies
110-4190-
0375
$15,597 $17,993 $10,000 $12,000 $10,000 N/A
Finance Charges
110-4190-
0380
$1,616 -$1,234 $0 $500 $0 N/A
Utilities
110-4190-
0383
$63,164 $78,713 $74,390 $81,000 $85,050 N/A
Books &
Subscriptions
110-4190-
0384
$73 $45 $100 $94 $100 N/A
PERS UAL Additional
Payment
110-4190-
0387
$150,000 -$150,000 $150,000 $150,000 $150,000 N/A
Bad Debt Sent to
Collection
110-4190-
0606
$189 $74 $0 $0 $0 N/A
Miscellaneous
110-4190-
0619
$625 $37,373 $1,000 $110 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 156
Cost Allocation
contra exp
110-4190-
0802
-$733,972 -$683,263 -$637,327 -$683,263 -$744,510 N/A
Miscellaneous
110-4390-
0619
$97,297 $70,231 $172,957 $172,957 $180,166 N/A
Chamber of
Commerce
110-4390-
0621
$0 $0 $2,000 $4,000 $2,000 N/A
Professional Services
110-4915-
0319
$188,389 $112,889 $112,890 $136,892 $136,892 N/A
Caspar Landfill
Property Tax
110-4915-
0607
$854 $566 $900 $568 $600 N/A
Principal
110-4915-
0911
$0 $3,425,000 $0 $0 $0 N/A
Principal
110-4916-
0911
$0 $0 $195,000 $195,000 $190,000 N/A
Interest
110-4916-
0912
$0 $438,815 $245,513 $244,957 $243,348 N/A
Fees
110-4916-
0913
$0 $0 $2,000 $2,000 $2,000 N/A
Total General Fund: $8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Total General Fund: $8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Total All Funds: $8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 157
Expenditures by Function
The FY 2025 Budget for City-Wide Non-Departmental (excluding transfers out) is $1.3 million, marking a 5% increase from the FY 2024 projected total. This rise is primarily due to a 20% increase in CIRA General Liability Insurance costs and an additional $10,000 allocated for employee recognition, which includes staff training, team building, and bonding activities aimed at fostering a better work culture.
The budget also includes an extra $150,000 contribution to the Section 115 Trust, established in FY 2023 to mitigate future cost increases from CalPERS unfunded liability (UAL). The Trust currently has $2 million invested in a moderately conservative investment strategy.
The General Fund’s annual debt payment is $435,000. The City returned the $3.5 million of additional funds received from the debt issuance, originally intended for mill-site acquisition costs, resulting in long-term interest savings.
Additionally, the costs for the Caspar Landfill, which the City and the County of Mendocino share, are expected to increase by $26,000 compared to FY 2022.
Community contributions include funding for the Noyo Center and Special Projects from Measure AB, which was approved in 2016.
Budgeted Expenditures by Function
Non Departmental (41.5%)
Debt (33.8%)
Community Contributions (14.1%)
Caspar Landfififill & GF Debt (10.7%)
Expenditures
General Government
Non Departmental
Benefits
Retiree Medical
Benefits
110-4190-
0224
$349,952 $332,536 $381,100 $384,903 $388,752 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 158
OPEB Funding
110-4190-
0225
$0 $5,000 $5,000 $5,000 $5,000 N/A
Workers
Compensation
Assess
110-4190-
0233
$0 $0 $0 $36,015 $36,000 N/A
Unemployment
Insurance
110-4190-
0251
$10,148 $7,203 $5,000 $7,000 $7,000 N/A
PERS UAL
Additional Payment
110-4190-
0387
$150,000 -$150,000 $150,000 $150,000 $150,000 N/A
Total Benefits: $510,100 $194,739 $541,100 $582,918 $586,752 N/A Materials & Services
Professional
Services
110-4190-
0319
$40,382 $39,396 $51,069 $49,372 $40,980 N/A
Dues &
Memberships
110-4190-
0320
$24,308 $25,361 $14,350 $23,644 $24,849 N/A
Emergency
110-4190-
0351
$20,000 N/A
Equipment Leases
110-4190-
0355
$24,195 $31,514 $30,000 $26,000 $30,000 N/A
Rentals -
Equipment &
Vehicles
110-4190-
0356
$3,321 $5,017 $7,300 $7,300 $7,300 N/A
Liability Premium
110-4190-
0358
$225,356 $251,248 $293,553 $279,073 $320,923 N/A
Liability Deductible
110-4190-
0359
$3,862 $3,199 $5,000 $8,743 $10,000 N/A
Property Premium
110-4190-
0360
$44,593 $69,865 $83,031 $78,488 $94,186 N/A
Telephone &
Communication
110-4190-
0362
$15,334 $18,414 $18,000 $18,000 $18,000 N/A
Copying/Printing
Bid Docs
110-4190-
0365
$5,041 $883 $4,000 $1,000 $1,000 N/A
Meetings/City
Business
110-4190-
0371
$5,122 $5,371 $7,640 $8,024 $20,000 N/A
Postage
110-4190-
0372
$420 $11,471 $1,000 $4,638 $10,000 N/A
General Supplies
110-4190-
0375
$15,597 $17,993 $10,000 $12,000 $10,000 N/A
Finance Charges
110-4190-
0380
$1,616 -$1,234 $0 $500 $0 N/A
Utilities
110-4190-
0383
$63,164 $78,713 $74,390 $81,000 $85,050 N/A
Books &
Subscriptions
110-4190-
0384
$73 $45 $100 $94 $100 N/A
Total Materials &
Services:
$472,384 $557,253 $599,434 $597,876 $692,388 N/A
Allocation to ISF
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 159
Cost Allocation
contra exp
110-4190-
0802
-$733,972 -$683,263 -$637,327 -$683,263 -$744,510 N/A
Total Allocation to
ISF:
-$733,972 -$683,263 -$637,327 -$683,263 -$744,510 N/A
Other Expenditures
Bad Debt Sent to
Collection
110-4190-
0606
$189 $74 $0 $0 $0 N/A
Miscellaneous
110-4190-
0619
$625 $37,373 $1,000 $110 $0 N/A
Total Other
Expenditures:
$813 $37,447 $1,000 $110 $0 N/A
Principal
Discount on Bond
Issuance
110-0000-
0988
$41,249 $0 $0 $0 $0 N/A
Bond Issuance
Costs
110-0000-
0999
$7,898,751 $0 $0 $0 $0 N/A
Total Principal: $7,940,000 $0 $0 $0 $0 N/A
Total Non
Departmental:
$8,189,325 $106,176 $504,207 $497,641 $534,629 N/A
Community
Contributions
Materials & Services
Chamber of
Commerce
110-4390-
0621
$0 $0 $2,000 $4,000 $2,000 N/A
Total Materials &
Services:
$0 $0 $2,000 $4,000 $2,000 N/A
Other Expenditures
Miscellaneous
110-4390-
0619
$97,297 $70,231 $172,957 $172,957 $180,166 N/A
Total Other
Expenditures:
$97,297 $70,231 $172,957 $172,957 $180,166 N/A
Total Community
Contributions:
$97,297 $70,231 $174,957 $176,957 $182,166 N/A
Caspar Landfill & GF
Debt
Materials & Services
Professional
Services
110-4915-
0319
$188,389 $112,889 $112,890 $136,892 $136,892 N/A
Total Materials &
Services:
$188,389 $112,889 $112,890 $136,892 $136,892 N/A
Other Expenditures
Caspar Landfill
Property Tax
110-4915-
0607
$854 $566 $900 $568 $600 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 160
Total Other
Expenditures:
$854 $566 $900 $568 $600 N/A
Principal
Principal
110-4915-
0911
$0 $3,425,000 $0 $0 $0 N/A
Total Principal: $0 $3,425,000 $0 $0 $0 N/A
Total Caspar Landfill &
GF Debt:
$189,243 $3,538,455 $113,790 $137,460 $137,492 N/A
Debt
Principal
Principal
110-4916-
0911
$0 $0 $195,000 $195,000 $190,000 N/A
Interest
110-4916-
0912
$0 $438,815 $245,513 $244,957 $243,348 N/A
Fees
110-4916-
0913
$0 $0 $2,000 $2,000 $2,000 N/A
Total Principal: $0 $438,815 $442,513 $441,957 $435,348 N/A Total Debt: $0 $438,815 $442,513 $441,957 $435,348 N/A
Total General
Government:
$8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Total Expenditures: $8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 161
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Materials & Services (64.5%)
Benefififits (45.5%)
Principal (33.8%)
Other Expenditures (14%)
Expense Objects
Benefits
Retiree Medical
Benefits
110-4190-
0224
$349,952 $332,536 $381,100 $384,903 $388,752 N/A
OPEB Funding
110-4190-
0225
$0 $5,000 $5,000 $5,000 $5,000 N/A
Workers
Compensation Assess
110-4190-
0233
$0 $0 $0 $36,015 $36,000 N/A
Unemployment
Insurance
110-4190-
0251
$10,148 $7,203 $5,000 $7,000 $7,000 N/A
PERS UAL Additional
Payment
110-4190-
0387
$150,000 -$150,000 $150,000 $150,000 $150,000 N/A
Total Benefits: $510,100 $194,739 $541,100 $582,918 $586,752 N/A Materials & Services
Professional Services
110-4190-
0319
$40,382 $39,396 $51,069 $49,372 $40,980 N/A
Dues & Memberships
110-4190-
0320
$24,308 $25,361 $14,350 $23,644 $24,849 N/A
Emergency
110-4190-
0351
$20,000 N/A
Equipment Leases
110-4190-
0355
$24,195 $31,514 $30,000 $26,000 $30,000 N/A
Rentals - Equipment
& Vehicles
110-4190-
0356
$3,321 $5,017 $7,300 $7,300 $7,300 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 162
Liability Premium
110-4190-
0358
$225,356 $251,248 $293,553 $279,073 $320,923 N/A
Liability Deductible
110-4190-
0359
$3,862 $3,199 $5,000 $8,743 $10,000 N/A
Property Premium
110-4190-
0360
$44,593 $69,865 $83,031 $78,488 $94,186 N/A
Telephone &
Communication
110-4190-
0362
$15,334 $18,414 $18,000 $18,000 $18,000 N/A
Copying/Printing Bid
Docs
110-4190-
0365
$5,041 $883 $4,000 $1,000 $1,000 N/A
Meetings/City
Business
110-4190-
0371
$5,122 $5,371 $7,640 $8,024 $20,000 N/A
Postage
110-4190-
0372
$420 $11,471 $1,000 $4,638 $10,000 N/A
General Supplies
110-4190-
0375
$15,597 $17,993 $10,000 $12,000 $10,000 N/A
Finance Charges
110-4190-
0380
$1,616 -$1,234 $0 $500 $0 N/A
Utilities
110-4190-
0383
$63,164 $78,713 $74,390 $81,000 $85,050 N/A
Books &
Subscriptions
110-4190-
0384
$73 $45 $100 $94 $100 N/A
Chamber of
Commerce
110-4390-
0621
$0 $0 $2,000 $4,000 $2,000 N/A
Professional Services
110-4915-
0319
$188,389 $112,889 $112,890 $136,892 $136,892 N/A
Total Materials &
Services:
$660,773 $670,142 $714,324 $738,768 $831,280 N/A
Allocation to ISF
Cost Allocation contra
exp
110-4190-
0802
-$733,972 -$683,263 -$637,327 -$683,263 -$744,510 N/A
Total Allocation to ISF: -$733,972 -$683,263 -$637,327 -$683,263 -$744,510 N/A Other Expenditures
Bad Debt Sent to
Collection
110-4190-
0606
$189 $74 $0 $0 $0 N/A
Miscellaneous
110-4190-
0619
$625 $37,373 $1,000 $110 $0 N/A
Miscellaneous
110-4390-
0619
$97,297 $70,231 $172,957 $172,957 $180,166 N/A
Caspar Landfill
Property Tax
110-4915-
0607
$854 $566 $900 $568 $600 N/A
Total Other
Expenditures:
$98,964 $108,244 $174,857 $173,635 $180,766 N/A
Principal
Discount on Bond
Issuance
110-0000-
0988
$41,249 $0 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 163
Bond Issuance Costs
110-0000-
0999
$7,898,751 $0 $0 $0 $0 N/A
Principal
110-4915-
0911
$0 $3,425,000 $0 $0 $0 N/A
Principal
110-4916-
0911
$0 $0 $195,000 $195,000 $190,000 N/A
Interest
110-4916-
0912
$0 $438,815 $245,513 $244,957 $243,348 N/A
Fees
110-4916-
0913
$0 $0 $2,000 $2,000 $2,000 N/A
Total Principal: $7,940,000 $3,863,815 $442,513 $441,957 $435,348 N/A Total Expense Objects: $8,475,864 $4,153,678 $1,235,467 $1,254,015 $1,289,635 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 164
Public Safety - Police Department
Neil Cervenka
Chief of Police
The Fort Bragg Police Department functions with two divisions consisting of an Administrative Division and a Patrol Division. The Administrative Division is comprised of the Chief of Police, one Administrative Analyst, one Administrative Assistant, one Special Investigator, and two Code Enforcement Officers. The Patrol Division is comprised of one Captain, four Sergeants, ten patrol officers, two Social Services Liaisons, and two Community Service Officers.
The Chief of Police serves as the liaison between the City Hall administration, City Council, and other state and local agencies as well as acting as the head administrator of the Department.
The Administrative Division handles multiple tasks including the Department's Evidence Room, lost and found property, and staff member's training files to ensure compliance with various oversight authorities including the California Peace Officer Standards and Training regulations (POST) and the Department of Justice, as well as maintaining all records both generated and sent to the Department, while following the strict guidelines of maintaining and providing copies to the general public upon record requests. The Administrative Division also handles and recovers revenue for the Department through fingerprinting services, stored vehicle releases, and the processing of parking citations. The Administrative Analyst handles Human Resources duties of police personnel.
Under the Administrative Division, the Administrative Analyst and Assistant provide a variety of services to the public through both front office visits and phone calls. All written and electronic records are managed by this unit as well as Public Records Act requests, bills, requests for information, fingerprinting, sex registrants, and personnel files.
The Care Response Unit comprised of two Social Services Liaisons provide services including providing information and resources supporting homelessness and mental health problems, but more importantly they will follow-up with mental health person(s) providing proper monitoring, guidance and resources to curtail any further police calls. CRU is a unique approach to a societal problem. They have gained national attention not only for outside-the-box thinking, but because statistics have proven the model works. They performed 124 crisis de-escalations, proved 600 bed nights to 165 unduplicated individuals in the Extreme Weather Shelter, provided services to 300 people. Their work has resulted in a 27% decrease in police calls involving the homeless.
CRU also operates the Project Right Now grant-funded youth opioid response program. While the framework specifies youth 12-24, CRU serves all ages with the same methods. They have met with nearly all the students at Fort Bragg Middle School, Fort Bragg Middle School, and Mendocino High School. PRN has provided services to over 100 youth, trained over 500 people in the use of Narcan, distribuited over 300 doses of Narcan, and taken over 30 people to rehabilitation. Many of those taken to rehabilitation were in the criminal justice system. PRN provides assistance in locating rehabilitation and transporting clients to there from jail or juvenile hall. They work closely with the District Attorney’s Office, Public Defender’s Office, judges, Mendocino County Sheriff’s Department and Mendocino County Probation Department.
The Patrol Division is divided into four defined 12 hours shifts of service; which, when fully staffed, are comprised of one Sergeant and two Patrol Officers. One other Patrol Officer is assigned to a “cover shift” for continuity in operations during shift change and to allow Dayshift to catch up on reports. One Community Service Officer is assigned to each Dayshift as well. The Captain serves as Patrol Commander. The Patrol Division does not currently have a dedicated Detective for major crimes, requiring all Patrol members to remain proficient in all aspects of law enforcement investigations. Also, unlike larger agencies, Patrol officers here write and serve many search warrants. It should be noted the Patrol Division, during the last two years, has been operating at only one half to three quarters staffing levels with full staffing for only a brief period of time. However, for the first time in many years, all four sergeants positions are filled.
City of Fort Bragg | Budget Book 2025 Page 165
The Patrol Division Captain works as both the Division Commander and in some cases a relief Sergeant assisting in covering shift vacancies and normal patrol duties during times of increased calls for service. The Patrol Division Captain is responsible for preparing training plans for the Patrol Division and auditing all patrol activities to ensure compliance with state and local standards. The Patrol Captain additionally has written and managed several grants creating successful program and saving local taxpayers hundreds of thousands of dollars.
The Department’s Wellness Program has become very effective. One of the main points is the Mind Health Checkup program, which mandates all PD employees to see a contracted psychologist twice per year for a checkup. After implementing it last year and the initial trepidation of seeing a therapist faded, staff are now requesting more visits and have found great value in the checkups. We plan to expand to four visits per year and extend the option to spouses. Our psychologist provides general themes to the Chief about the wellness of the Department, so he can make better decisions for the staff. Most recently, the psychologist reported a theme of substantially increased morale from the first appointments in early 2023.
The Department provides public safety services 24-hours a day, seven-days a week, and prides itself on its dedicated approach to community policing and enhancing quality of life for the community. The Department handles all law enforcement investigations within their jurisdiction ranging from animal control complaints to the reporting of traffic collisions. While the population of Fort Bragg is roughly only 7,000 people, being a notable service hub for the surrounding rural community combined with the bustling tourist economy means that the Department is often policing up to 30,000 people during the busy summer months.
Strategic Goals
Short term Goals (1-3 years)
1. Retention and recruitment efforts to improve staffing
2. Establish volunteer programs - Explorers/VIPS
3. Formal internal training program
4. Enhance wellness and team building
5. Upgrade existing facilities and technology
Longterm Goals (3-10 years)
1. Special assignments for growth
2. Robust succession planning
3. Formal accreditation
5. Plan for new police department facility
City of Fort Bragg | Budget Book 2025 Page 166
Organizational Chart
Chief of Police
Administrative Analyst
(1)
Administrative Assistant
(1)
Special Investigator
(1)
Captain
(1)
A Team Days Sergeant
(1)
Officer
(2)
Officer School Resource Officer
(1)
Community Service Officer
(1)
A Team Nights Sergeant
(1)
Officer
(3)
B Team Days Sergeant
(1)
Officer
(2)
Community Service Officer
(1)
B Team Nights Sergeant
(1)
Officer
(3)
Care Response Unit Social Service Liaison
(2)
Authorized FTE's
AUTHORIZED FTE FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 Police Department 22 22 22 22 22 22 22 26 25 24
City of Fort Bragg | Budget Book 2025 Page 167
FY 2023/24 Top Accomplishments
Four new hires (1 Sergeant, 2 officers, 1 CSO)
Sergeants are fully staffed
Selected by Ford Pro to be a national case study for police EV’s Selected by Ford Motor Company to appear in the 2024 Ford Police Vehicles calendar Significant decrease in property crimes and vehicle collisions Staff attended 24 specialty schools totaling 800 hours of training Increased narcotic sales arrests fifteen times in two years Held the first ever Special Olympics Law Enforcement Torch Run in Mendocino County 14 reported Narcan overdoses reversed by FBPD officers or the training from PRN 63% of the patrol fleet is now fully EV
Performance / Workload Metrics
INDICATORS FY 16 FY 17 FY 18 FY 19 FY 20 FY21 FY 22 FY 23 FY24
(YTD)*
PUBLIC SAFETY
Incident Cases - - 1,505 3,624 4,271 3,481 4,103 4,575 3,325 Calls for Service 14,731 14,494 14,532 19,893 12,106 11,579 14,248 16,486 12,388 Crime Reports 1,487 1,534 1,554 1,320 1,268 1,131 1,147 1,059 802 Traffic Citations 813 918 941 648 508 362 392 364 288
Bookings 587 732 793 496 521 520 660 725 520
DUI 42 39 49 35 24 41 113 99 84
Traffic Accidents 183 147 145 145 141 152 139 103 90
City of Fort Bragg | Budget Book 2025 Page 168
FY 2024/25 Top Priorities
Create and maintain a Police Explorer Program for youth ages 14-20 Implement Department 5-year Strategic Plan
Purchase new handguns and rifles with the latest technology for the safety of the community Hire and retain personnel with the goal of full staffing Establish full-time SRO program with FBUSD
Increase low or no cost training for all staff
Review of all processes and procedures seeking cost efficient alternatives through the use of technology Establish an annual “Community Academy” for community members to learn more about the Police Department and Government
City of Fort Bragg | Budget Book 2025 Page 169
Expenditures by Expense Type
The Police Department Budget for FY 2025 is $5.85 million, representing a 7% increase, or $386,199, from the prior year. The department is projected to end FY 23/24 with $285,000 in salary savings due to three vacant police officer positions and two vacant community service officer positions. Additionally, funding for two Code Enforcement positions, previously covered by Community Development Block Grants (CDBG), expired in April 2024.
The City is currently negotiating the 2025-2028 contract with the Fort Bragg Police Association. The proposed budget includes a 4% Cost of Living Adjustment (COLA), pending the finalization of the contract. Fort Bragg City Code Chapter 2.68 mandates an annual salary survey of Mendocino County law enforcement positions, ensuring that Fort Bragg's salaries are at least at the average of other local entities.
Salaries and Benefits saw the most significant increases. In addition to the 4% MOU increases, medical costs are expected to rise by 13%. However, these increases are partially offset by a reduction in the overtime budget from $244,000 (Overtime and Comp time) to $126,000 due to the department been short handed for most of the fiscal year. The department is actively working on strategies to reduce overtime costs by filling the vacant positions (three officers and two community service officers) and hiring a part-time transport officer to assist with jail transports.
The proposed budget also includes a School Resource Officer (SRO) position, which will increase the number of sworn police officers from 10 to 11. However, the 11th officer position has been frozen and will be revisited next fiscal year or at mid-year budget review. Seventy percent of the SRO position costs will be covered by the Fort Bragg Unified School District, with the remaining 30% covered by the City of Fort Bragg.
Moreover, the Care Response Unit, comprising two Social Services Liaisons (SSLs), provides vital services such as information and resources for homelessness and mental health issues, and maintains the Emergency Winter Shelter. The department received a $345,000 grant from the Youth Opioid Resistance Fund in 2023 to pay for one SSL and another Success Coach through April 2024. Both SSL positions are currently covered by grant funding, which will expire in the third quarter of the fiscal year. The department is pursuing alternative funding opportunities to ensure the Care Response Unit continues its important programs. Included in the proposed Budget is $70k for the winter shelter.
Dispatch services, provided by the City of Ukiah, are set to increase by 5% year-over-year. These costs are offset by decreases in general supplies and small tools and equipment.
Budgeted Expenditures by Expense Type
Salaries (42.3%)
Benefififits (23.1%)
Allocation to ISF (21.8%)
Materials & Services (11.3%)
Other Expenditures (1.5%)
City of Fort Bragg | Budget Book 2025 Page 170
Budgeted and Historical Expenditures by Expense Type
Millions
Other Expenditures
Materials & Services
Allocation to ISF
Benefits
Salaries
FY2021FY2022
FY2023
FY2024FY2025
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Salaries
Police - Operations
Salaries & Wages, Regular
110-4200-
0101
$1,466,226 $1,550,299 $1,853,718 $1,980,002 N/A
Overtime
110-4200-
0102
$174,592 $97,638 $165,988 $101,000 N/A
Comp Time Payout
110-4200-
0103
$36,899 $36,770 $75,572 $25,189 N/A
Vacation Payout
110-4200-
0104
$25,101 $12,801 $6,084 $5,000 N/A
Sick Leave Payout
110-4200-
0105
$4,550 $7,074 $0 $0 N/A
Holiday Pay
110-4200-
0106
$74,282 $81,790 $99,596 $104,386 N/A
Other Pay
110-4200-
0109
$166,893 $102,904 $96,837 $102,004 N/A
Total Police - Operations: $1,948,543 $1,889,276 $2,297,796 $2,317,581 N/A Police - Support Services
Salaries & Wages
110-4202-
0101
$0 $84,300 $153,546 $145,022 N/A
Overtime
110-4202-
0102
$0 $2,086 $11,000 $9,000 N/A
Other Pay
110-4202-
0109
$0 $1,691 $2,080 $6,200 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 171
Misc Insurance Premium
110-4202-
0210
$0 $211 $254 $3,143 N/A
Total Police - Support
Services:
$0 $88,287 $166,881 $163,365 N/A
Total Salaries: $1,948,543 $1,977,564 $2,464,676 $2,480,946 N/A Benefits
Police - Operations
Misc Insurance Premiums
& Fees
110-4200-
0210
$4,611 $4,859 $6,978 $4,364 N/A
Medical Premium
Contribution
110-4200-
0211
$272,266 $296,895 $424,614 $433,875 N/A
Uniforms
110-4200-
0212
$18,045 $17,807 $21,600 $26,501 N/A
Dental Premiums
110-4200-
0213
$15,577 $16,761 $28,386 $24,976 N/A
Vision Care
110-4200-
0214
$4,059 $4,444 $5,274 $5,242 N/A
Pers
110-4200-
0220
$664,210 $334,782 $429,527 $435,453 N/A
Educational
Reimbursement
110-4200-
0221
$950 $0 $0 $0 N/A
Worker's Comp Premium
110-4200-
0231
$116,510 $126,817 $139,743 $192,768 N/A
Worker's Comp
Deductible
110-4200-
0232
$18,970 $7,421 $0 $0 N/A
FICA/Medicare
110-4200-
0252
$138,021 $139,346 $167,513 $162,284 N/A
Total Police - Operations: $1,253,219 $949,132 $1,223,636 $1,285,463 N/A Police - Support Services
Medical Premium
Contributions
110-4202-
0211
$0 $16,032 $36,317 $39,874 N/A
Dental Premiums
110-4202-
0213
$0 $960 $2,309 $2,400 N/A
Vision Care
110-4202-
0214
$0 $218 $459 $437 N/A
Pers
110-4202-
0220
$0 $7,085 $12,546 $12,015 N/A
Workers Compensation
110-4202-
0231
$0 $0 $2,477 $2,383 N/A
FICA/Medicare
110-4202-
0252
$0 $6,720 $12,135 $12,002 N/A
Total Police - Support
Services:
$0 $31,015 $66,242 $69,111 N/A
Total Benefits: $1,253,219 $980,148 $1,289,878 $1,354,575 N/A Materials & Services
Police - Operations
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 172
Laboratory
110-4200-
0313
$3,430 $3,812 $2,800 $4,500 N/A
Animal Care & Control
110-4200-
0314
$32,333 $32,593 $34,000 $35,700 N/A
Investigative Medical Serv
110-4200-
0318
$765 $0 $1,500 $1,950 N/A
Professional Services
110-4200-
0319
$41,460 $40,541 $25,000 $27,500 N/A
Dues & Memberships
110-4200-
0320
$397 $2,528 $2,000 $3,000 N/A
Equipment Repair & Maint
110-4200-
0351
$45 $218 $1,000 $0 N/A
Rental-Equip & Vehicles
110-4200-
0356
$2,450 $3,483 $1,600 $0 N/A
Rentals - Space
110-4200-
0357
$4,585 $4,733 $4,900 $4,900 N/A
Telephone &
Communication
110-4200-
0362
$22,581 $26,783 $23,000 $23,000 N/A
Copying/Printing
110-4200-
0365
$1,035 $2,967 $2,800 $2,800 N/A
Training/Travel
Reimbursement
110-4200-
0366
$32,225 $38,141 $55,000 $40,000 N/A
PD Recruit Training
110-4200-
0367
$27,159 $0 $20,000 $30,000 N/A
Meetings/City Business
110-4200-
0371
$383 $16 $500 $500 N/A
Postage
110-4200-
0372
$1,052 $3,984 $800 $4,000 N/A
Evidence Supplies
110-4200-
0374
$1,224 $1,367 $1,500 $1,000 N/A
General Supplies
110-4200-
0375
$6,718 $13,048 $1,000 $1,000 N/A
Medical/Safety Supplies
110-4200-
0376
$6,548 $4,413 $2,500 $2,500 N/A
Small Tools & Equipment
110-4200-
0381
$24,974 $32,832 $1,000 $25,000 N/A
Utilities
110-4200-
0383
$6,953 $10,011 $7,500 $7,500 N/A
Books & Subscriptions
110-4200-
0384
$1,413 $73 $750 $0 N/A
Dispatch Services
110-4200-
0386
$394,765 $395,662 $415,445 $436,217 N/A
Towing
110-4200-
0387
$10,000 N/A
Range - Ammo
110-4200-
0388
$3,100 N/A
Range - Supplies
110-4200-
0389
$500 N/A
Total Police - Operations: $612,495 $617,203 $604,595 $664,667 N/A Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 173
Police - Support Services
Professional Services
110-4202-
0319
$0 $8,243 $83,740 $0 N/A
Total Police - Support
Services:
$0 $8,243 $83,740 $0 N/A
Total Materials & Services: $612,495 $625,445 $688,335 $664,667 N/A Allocation to ISF
Police - Operations
Fleet Services
110-4200-
0322
$95,699 $293,366 $129,924 $170,000 N/A
Allocation to IT Service
110-4200-
0396
$171,168 $233,053 $178,416 $178,416 N/A
Alloc to Facilities Maint
110-4200-
0397
$70,904 $101,808 $70,904 $70,904 N/A
Overhead Allocation
110-4200-
0800
$1,120,681 $1,099,753 $882,500 $882,500 N/A
Cost Allocation contra exp
110-4200-
0802
-$4,761 $707 -$4,761 -$22,000 N/A
Total Police - Operations: $1,453,691 $1,728,687 $1,256,983 $1,279,820 N/A Total Allocation to ISF: $1,453,691 $1,728,687 $1,256,983 $1,279,820 N/A Other Expenditures
Police - Operations
Social Services Liason
Grant
110-4200-
0379
$48,252 $299 $0 $0 N/A
Wellness
110-4200-
0380
$0 $4,995 $15,000 $15,000 N/A
Miscellaneous
110-4200-
0619
$28,482 $26,085 $31,859 $500 N/A
Total Police - Operations: $76,734 $31,379 $46,859 $15,500 N/A Police - Support Services
Supplies - CRU
110-4202-
0375
$0 $7,011 $0 $0 N/A
Grant Expenses
110-4202-
0379
$0 $0 $5,000 $0 N/A
Emergency Winter Shelter
110-4202-
0380
$0 $0 $70,000 $70,000 N/A
Total Police - Support
Services:
$0 $7,011 $75,000 $70,000 N/A
Total Other Expenditures: $76,734 $38,390 $121,859 $85,500 N/A Total Expense Objects: $5,344,683 $5,350,234 $5,821,731 $5,865,508 N/A Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 174
Public Safety - Fire
The City of Fort Bragg and the Fort Bragg Rural Fire Protection District (Rural Fire District) jointly provide fire services within their respective boundaries under a Joint Powers Agency (JPA) known as the Fort Bragg Fire Protection Authority (FBFPA). The JPA was formed in FY 1989/90. The FBFPA is a public entity that is separate and apart from both the City and the Rural Fire District. FBFPA has all of the powers relating to fire protection, fire suppression and emergency rescue authorized by law and has the power to contract for the purchase, lease or rental of whatever services or equipment it deems appropriate for its mission. Debts, liabilities, or other obligations of the FBFPA do not accrue to the two agencies that entered into the JPA.
The FBFPA’s budget is approved by the FBFPA Board of Directors, the Fort Bragg City Council, and the Rural Fire District Board of Directors. Funding responsibility is shared by the City and the Rural Fire District with the breakdown of operating costs based on a three-year average call ratio. Typically, the City averages a higher percentage of calls and therefore pays a higher percentage of the FBFPA’s budget.
The paid staff of the FBFPA is comprised of a Fire Chief, Fire Prevention Officer, Maintenance Engineer and Office Manager. The FBFPA has 29 volunteer firefighters who are also considered employees. Neither the Rural Fire District nor the City has employees whose job responsibilities include the provision of fire services.
Expenditures by Function
Expenditures
Public Safety
Fire -
District/city
Pers
110-4220-
0220
$13,988 $14,042 $14,587 $14,000 $14,057 N/A
Professional
Services
110-4220-
0319
$420,435 $416,713 $439,121 $434,512 $434,512 N/A
Total Fire -
District/city:
$434,423 $430,755 $453,708 $448,512 $448,569 N/A
Total Public Safety: $434,423 $430,755 $453,708 $448,512 $448,569 N/A Total Expenditures: $434,423 $430,755 $453,708 $448,512 $448,569 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 175
Fort Bragg Tourism Marketing & Promotions
Promote Fort Bragg’s vibrant tourism economy; strengthen the Fort Bragg tourism experience; and increase Transient Occupancy Tax and Sales tax revenues.
The City Manager’s Office oversees the implementation of Fort Bragg’s Visit Fort Bragg/Marketing & Promotion Plan, which is funded from the increased Transient Occupancy Tax (TOT) revenues per Measures AA and AB. The Marketing & Promotion Plan includes the following primary tasks which have been undertaken through contracts with consultants and partner agencies:
Branding
Advertising
Public Relations & Media Outreach
Website Development
Interactive & Social Media Marketing
Collateral & Visitor Information
Content Development (word/photo/video)
Creative Support Visit Fort Bragg Committee Special Events City of Fort Bragg | Budget Book 2025 Page 176
FY 2023/24 Top Accomplishments
Increased site traffic and engagement on VisitFortBraggca.com, with the largest gains during the shoulder season.
Continued to increase subscribers on social media and e-newsletters through continuous promotions, including digital campaigns.
Increased E-newsletter opt-in subscribers from 5,400 (June 2023) to 7,411 (May 2024) Created direct merchant support by establishing a Shop Downtown landing page and Merchant Support Postcard.
The Great Photo Collection campaign garnered over 500 original entries and increased social following and engagement.
Restructured social media categories and processes to increase local presence, effectiveness, and responsiveness.
Established relationships with the local mountain bike community and CAL FIRE to promote responsible use of Jackson State Demonstration Forest with an eye towards the creation of the Fort Bragg Mountain Bike event.
Established Summer & Winter Season Event promotions on the website and downtown banner to increase awareness and visitation for events.
Magic Market – 7,500 page visits
Noyo Harbor Festival – 2,300 page visits
Moved Restaurant Week to a stand-alone event in January with 34,000 reached over social media and email with over 1,000 page visits. Whale Fest promotion totals: over 500K online impressions, 8,000 site visits, and 750 newsletter subscribers
Continued creation and promotion of multiple art and cultural features and stories highlighting local merchants.
Mendocino Film Festival sponsorship, including the program and the movie screening at Coast Cinemas.
Established Fort Bragg Beer promotion
Finalized Alleyway Art Project – an original landing page and walking tour map Added online store to Holiday Gift Guide – 1,750 page visits Presence at Travel and Adventure trade show – 1,100 newsletter subscribers The landing page with newsletter sign-up promotions has attracted over 6500 subscribers.
The user acquisition site traffic increased by 52% compared to the previous year.
Vendor participation at Magic Market has surged by an impressive 80% compared to the previous year, showcasing the growing appeal and opportunities available at this event.
City of Fort Bragg | Budget Book 2025 Page 177
FY 2024/25 Top Priorities
Continue to expand Fort Bragg’s marketing subscriber base on social media and newsletters, promoting visitation and maintaining an affinity for Fort Bragg.
Continue supporting Fort Bragg merchants through measurable marketing promotions to drive engagement and customer traffic.
Continue reaching and engaging with younger audiences in the driving distance regions (SF, East & South Bay) outside the Northern Central Valley.
Currently involved in restructuring social media to emphasize and differentiate creative brand identity, align social content categories, solidify the use of local stories and reels, and support robust event promotion.
Promote and nurture Fort Bragg’s role in a regional Blue Economy initiative through targeted campaigns focusing on the marine environment, sustainability, and technology.
Continue to build on the success of Fort Bragg events as a driver of community engagement and visitation.
Increase community engagement with outreach and interaction with the lodging community Maintain successful, popular annual promotions such as the Photo Collection and Gift Guide, using previous years as a foundation to increase engagement.
Continue promoting mountain biking in partnership with CAL FIRE and Jackson State while exploring specific strategies for developing a Fort Bragg race.
City of Fort Bragg | Budget Book 2025 Page 178
Expenditure Summary
In 2016, voters approved Measure AA, which increased the City’s Transient Occupancy Tax (TOT) from 10% to 12%. A companion advisory measure, Measure AB, allocates one percent of the TOT collections specifically for marketing Fort Bragg as a premier visitor destination. This focused marketing effort has contributed to year-over-year growth in TOT revenue since 2017.
For FY 2025, the Marketing and Promotions Budget is set at $260,000, reflecting a 3% decline from prior year highs due to TOT revenue fluctuations. Despite this, our commitment to enhancing the visitor experience remains strong. Notably, the FY 2023 fireworks budget is now included in the Visit Fort Bragg Budget.
A key priority for the coming fiscal year is to collaborate with the Visit Fort Bragg Committee to co-sponsor more city events.
The proposed budget allocates $45,000 to events, including the enchanting Winter Wonderland, an annual pilot Mountain Bike Event, cultural festivities, and block parties. These events are designed not only to support our local businesses but also to attract visitors, showcasing the charm and beauty of our community.
We have earmarked $180,000 for professional services to continue our robust marketing efforts. A Request for Proposal (RFP) for a marketing firm was issued in June 2024 and is expected to close before August 1. This ensures we partner with the best expertise to promote Fort Bragg effectively.
With these initiatives, we are excited to continue welcoming visitors to our beautiful city, offering unforgettable experiences and supporting our local economy.
$260,150
$7,692
(3.05% vs. prior year)
Tourism Marketing and Promotion Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
300k
City of Fort Bragg | Budget Book 2025 Page 179
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Materials & Services (86.5%)
Other Expenditures (13.5%)
Expense Objects
Materials & Services
Professional Services
110-4321-
0319
$193,880 $187,407 $191,808 $195,066 $180,000
Dues & Memberships
110-4321-
0320
$150 $150 $150 $150 $150
Meetings/Marketing &
Promotion
110-4321-
0371
$0 $977 $500 $200 $0
Events
110-4321-
0382
$0 $0 $25,000 $20,000 $45,000
Books & Subscription
110-4321-
0384
$41 $0 $0 $0 $0
Total Materials & Services: $194,071 $188,534 $217,458 $215,416 $225,150 Other Expenditures
Fireworks
110-4321-
0619
$32,803 $21,696 $35,000 $24,865 $35,000
Total Other Expenditures: $32,803 $21,696 $35,000 $24,865 $35,000 Total Expense Objects: $226,875 $210,230 $252,458 $240,281 $260,150 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 180
Community Development Department
John Smith
Acting Community Development Director
Support the sustainable development of a vibrant economy, an attractive and functional built environment, and top-notch public and private development projects by providing exemplary:
(i) Long-range planning;
(ii) Current project permitting;
(iii) Housing & economic development;
(iv) Grant writing.
The Community Development Department is currently comprised of three staff positions, an Assistant Planner, a Grants Coordinator, and an Administrative Assistant. Staffing is supplemented with the use of consultants as needed. The Community Development Department serves the community by planning for Fort Bragg’s future, facilitating housing and economic development, guiding and regulating development, and helping to plan and implement City projects. The Department’s work spans a wide range of activities, including:
Long-Range Planning: The Department engages the community, Planning Commission and Council to prepare and implement long-range planning projects such as: Rezoning and LCP Amendments, Formula ordinance and land use code updates, and other projects.
Special Projects: The Department seeks funding for, and oversees the planning and design process, permitting and environmental review, and engineering and construction management for special projects such as the Fort Bragg Coastal Trail and other projects.
Current Planning: The Department works with developers, business owners, and property owners to ensure that new development proposals comply with the City’s planning and zoning regulations, through our permitting process.
Permitting: CDD processes and approves all building, sign and Limited Term Permits.
Strategic Goals and Objectives
Continue to work on the implementation of the Housing Element through code modifications in the inland and coastal zone and residential code enforcement to preserve affordable housing.
Process all permits in a timely manner and with exceptional customer service.
Implementation of the Central Business District Revitalization Effort.
Seek grants for priority City projects and activities.
Continue to undertake and implement new City projects.
City of Fort Bragg | Budget Book 2025 Page 181
Organizational Chart
Vacant
Community Development
Director
Community Development
Sarah Peters
Assistant Planner
Community Development
Maria Flynn
Administrative Assistant
Community Development
Authorized FTE's
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 CDD Department 4.3 4.8 4.8 3 3.5 4 4 3 3.5
City of Fort Bragg | Budget Book 2025 Page 182
FY 2023/24 Top Accomplishments
13 Entitlements were approved included those for a Minor Subdivision, Two Multifamily Residential projects, a new Restaurant and Arcade, and an Accessory Dwelling Unit.
30 Housing Building Permit applications were processed and approved. These included Single Family Residences, Accessory Dwelling Units, and Multifamily Residences.
14 Solar installation applications were approved
Ordinance amendments adopted including: Outdoor Dining, Accessory Dwelling Units, Urban Lot Splits, Planned Unit Development, Tiny Homes, Tiny Home & Manufactured Home Communities.
Central Business District Parking Strategy adopted, ILUDC ordinance amended and CLUDC ordinance underway.
Implementation of Central Business District Revitalization efforts.
Performance Workload Measures
INDICATORS 2021 2022 2023 % CHANGE
Development Permits (Coastal Development Permits, Use Permits, Design Review, Limited Term Permits, Subdivisions, etc.) 63 83 117 +41 CEQA Documents (EIRs, MNDs, NDs) 1 2 1 -50
Building Permits 146 136 172 +26
Legislative Activity 4 4 7 +75
Draft Work/On-Going Tasks 2 1 1 0
Grants 3 1 14* +1300
Business Licenses-New Awarded 92 90 146 +62
Sign Permits 20 10 20 +100
No. Planning Commission Staff Reports 23 21 10** -33
No. Planning Resolutions (new) 12 30 10 -67
No. CDC Staff Reports 10 12 13 +8
Address Listings 6 8 9 +13
Performance/Workload Measures by Calendar Year
*Grants handled by Community Development Department Staff increased drastically this calendar year due to the move of the Grants Coordinator to the Community Development Department. Of the 14 grants listed, seven are administered fully by the Community Development Department, six include shared administrative duties with the Public Works Department, and one includes shared administrative duties with the Police Department. **Community Development Department Staff drafted 14 Staff Reports, ten of which were presented to Planning Commission in 2023.
City of Fort Bragg | Budget Book 2025 Page 183
FY 2024/25 Top Priorities
Stabilize and strengthen the Community Development Department through effective training programs and full staffing levels.
Continue to work on implementation of the 2019 Housing Element.
Seek grants for priority City projects and activities.
Continue to undertake and implement new City projects.
Submit a Local Coastal Plan Amendment Application to the Coastal Commission to bring the Coastal Land Use and Development Code in line with the updates made to the Inland Land Use and Development Code.
Consider implementation of new permitting software to intake and track building and planning permits.
Implement first tier parking strategy recommendations.
Process development, building and sign permits efficiently and with exceptional customer service.
Enhance communication with the public regarding permit processes and application requirements through updated brochures and other media.
Expenditures Summary
The Community Development Proposed Budget for FY 2025 is $514,000, reflecting a decrease of $240,000 or 31.86% from the prior year. From March to June 2024, the department operated without a full-time Director, with the Public Works Director serving as Acting Director and Marie Jones Consultant handling major planning projects and mentoring staff. Given the success of this arrangement, the City does not plan to fill the Director position this fiscal year. Instead, the budget includes a part-time planner position to manage high-volume seasons and ensure timely processing of applications. The Grant's Coordinator is being transitioned from the Department to the newly created Economic Development Department, which reduces the Budget request by $130k annually.
The City is dedicated to transforming our Planning Department with an innovative and proactive approach in FY 2025. This revitalization includes integrating some Code Enforcement functions, previously funded through CDBG Grants and managed by the Police Department, directly into the department's structure. With the Director position vacant, we will City of Fort Bragg | Budget Book 2025 Page 184
continue outsourcing certain planning tasks to maintain the quality and efficiency of our operations.
Additionally, we have allocated funds for staff training and mentoring to build internal capacity and expertise. This investment will enhance our team's skills and ensure the department remains resilient and adaptable, capable of meeting the evolving needs of our community with professionalism and efficiency.
Furthermore, we are actively exploring options to enhance our permitting process. A critical part of this initiative involves deciding whether to hire a part-time Building Inspector in-house, negotiate with the County of Mendocino (our current Building Inspector), or seek alternative inspector models. Our goal is to significantly shorten the permitting process duration, expediting project timelines and reduce costs for developers and residents.
A major priority for the upcoming year is the implementation of more streamlined Building and Planning software collaborating with Public Works and the City Manager's Office to enhance efficiency for both applicants and City staff. We plan to leverage grant funding to adopt advanced planning software. This investment will modernize our internal operations and introduce an online portal for permit applications, with resources and offering a more streamlined and userfriendly interface for permit holders. This technology will simplify the application process, provide real-time application tracking, increase transparency, and alleviate the administrative load on our City staff.
Through these strategic enhancements, we aim to build on previous successes of the Department and transform the Planning Department into a more dynamic and "one-stop" entity for developers and permit applicants. This transformation will better serve our community's needs and promote sustainable development in Fort Bragg, ensuring our city is a vibrant and thriving environment for all residents and businesses, continuing the City Council's vision of being business-friendly. $514,305
-$240,502
(-31.86% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Fort Bragg | Budget Book 2025 Page 185
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries (35.8%)
Allocation to ISF (32.2%)
Materials & Services (17.9%)
Benefififits (14.7%)
Expense Objects
Salaries
Salaries & Wages, Regular
110-4320-
0101
$251,174 $283,282 $280,933 $271,375 $179,705
Overtime
110-4320-
0102
$1,260 $1,573 $4,955 $1,000 $2,197
Comp Time Payout
110-4320-
0103
$546 $530 $80 $2,100 $1,493
Vacation Payout
110-4320-
0104
$1,151 $9,922 $0 $3,672 $0
Sick Leave Payout
110-4320-
0105
$0 $1,658 $0 $0 $0
Other Pay
110-4320-
0109
$0 $1,000 $2,000 $80 $599
Total Salaries: $254,131 $297,965 $287,969 $278,227 $183,994 Benefits
Misc Insurance Premiums &
Fees
110-4320-
0210
$821 $768 $1,443 $1,000 $1,000
Medical Premium
Contribution
110-4320-
0211
$36,689 $31,903 $45,418 $42,499 $26,860
Dental Premiums
110-4320-
0213
$1,501 $1,199 $3,083 $1,930 $2,309
Vision Care
110-4320-
0214
$819 $476 $917 $600 $655
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 186
Pers
110-4320-
0220
$20,980 $21,577 $26,266 $21,404 $17,309
Worker's Comp Premium
110-4320-
0231
$6,237 $4,804 $5,277 $5,462 $3,582
FICA/Medicare
110-4320-
0252
$18,573 $22,039 $23,575 $23,575 $24,047
Total Benefits: $85,620 $82,765 $105,979 $96,470 $75,762 Materials & Services
Professional Services
110-4320-
0319
$20,142 $34,585 $48,897 $48,897 $75,000
Dues & Memberships
110-4320-
0320
$99 $0 $300 $0 $500
Legal Notices
110-4320-
0364
$3,573 $1,823 $3,000 $7,000 $8,000
Training/Travel
Reimbursement
110-4320-
0366
$1,815 $1,881 $4,000 $8,000 $7,000
Meetings/City Business
110-4320-
0371
$0 $109 $250 $300 $500
Small Tools & Equipment
110-4320-
0381
$37 $1,660 $200 $1,000 $1,000
Books & Subscriptions
110-4320-
0384
$0 $140 $200 $0 $0
Total Materials & Services: $25,666 $40,198 $56,847 $65,197 $92,000 Allocation to ISF
Allocation to IT IS
110-4320-
0396
$26,745 $37,289 $33,663 $37,289 $37,289
Alloc to Facilities Maint
110-4320-
0397
$6,238 $8,957 $6,238 $8,957 $8,957
Overhead Allocation
110-4320-
0800
$336,668 $405,108 $336,668 $405,108 $336,668
Cost Allocation contra exp
110-4320-
0802
-$69,294 -$217,101 -$69,294 -$217,101 -$217,101
Total Allocation to ISF: $300,357 $234,253 $307,275 $234,253 $165,812 Allocated Personnel Costs
Salary/Benefits Allocation
110-4320-
0801
$0 $136,427 -$3,263 -$3,263 -$3,263
Total Allocated Personnel
Costs:
$0 $136,427 -$3,263 -$3,263 -$3,263
Total Expense Objects: $665,775 $791,608 $754,807 $670,884 $514,305 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Revenues Summary
City of Fort Bragg | Budget Book 2025 Page 187
$114,113
-(-6$4.2440% 6vs.,p8rio0r y2ear)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (30.7%)
Reimbursements (29.9%)
Charges for Services (24.5%)
Allocation to ISF (14%)
Fines & Forfeitures (0.9%)
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 188
Revenue Source
Reimbursements
City Exp Reimb -
DDA
110-4320-
3415
$29,073 $25,854 $30,000 $5,000 $10,000 N/A
Interfund Reimb -
CDD
110-4320-
3497
$37,176 $395 $5,000 $305 $20,000 N/A
Personnel Cost
Allocations
110-4320-
3499
$0 $4,113 $10,831 $4,113 $4,113 N/A
Total
Reimbursements:
$66,249 $30,363 $45,831 $9,418 $34,113 N/A
Intergovernmental
Grant Staff Time
Reimb
110-4320-
3318
$53,102 $89,714 $228,671 $60,000 $35,000 N/A
Total
Intergovernmental:
$53,102 $89,714 $228,671 $60,000 $35,000 N/A
Charges for Services
Const & Demo Ord.
Fee
110-4320-
3424
$1,000 $1,945 $2,121 $2,000 $2,000 N/A
Community Dev
Fees
110-4320-
3734
$13,606 $26,800 $20,000 $24,000 $26,000 N/A
Total Charges for
Services:
$14,606 $28,745 $22,121 $26,000 $28,000 N/A
Fines & Forfeitures
Code Enforcement
Fees
110-4320-
3735
$8,706 $1,163 $5,000 $100 $1,000 N/A
Total Fines &
Forfeitures:
$8,706 $1,163 $5,000 $100 $1,000 N/A
Allocation to ISF
Business License
Surcharge
110-4320-
3702
$2,520 $3,086 $3,193 $2,100 $2,500 N/A
Sign Application
110-4320-
3715
$30 $35 $100 $200 $200 N/A
Grading Permits
110-4320-
3732
$1,200 $1,585 $1,000 $1,185 $1,300 N/A
Building Permit
Surcharge
110-4320-
3733
$12,455 $12,336 $15,000 $8,658 $12,000 N/A
Total Allocation to
ISF:
$16,205 $17,042 $19,293 $12,143 $16,000 N/A
Other Revenue
Miscellaneous
110-4320-
3998
$541 $0 $0 $0 $0 N/A
Total Other Revenue: $541 $0 $0 $0 $0 N/A
Total Revenue Source: $159,409 $167,026 $320,915 $107,661 $114,113 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 189
Public Works Department
John Smith
Public Works Director
MISSION STATEMENT: Provide, operate and maintain essential public infrastructure, facilities and services to make everyday life as safe and convenient as possible for Fort Bragg residents, businesses, and visitors. The basic services provided by the Public Works Department include mapping, capital project implementations, inspection and management, City-owned facility and park maintenance, infrastructure and street maintenance and repair, traffic signage, water intake, treatment and distribution, implementation of SB1383 - organic food waste diversion requirements of Cal/recycle, implementation of the National Pollution Prevention Discharge Elimination Systems Permitting (NPDES) for storm water runoff management, and wastewater collection, treatment and discharge.
The Public Works Department is organized in six divisions - Administration/Engineering, Parks & Facilities, Corporation Yard & Fleet, Street Maintenance, Water Enterprise, and Wastewater Enterprise. The Administration/Engineering Division provides administrative support, fiscal management, and engineering services to the Public Works Department. It is also responsible for the implementation of the City’s Capital Improvement Program and works closely with various regulatory agencies to maintain permit compliance.
The Parks & Facilities Division provides maintenance and repairs for City facilities and grounds, parks, and street trees and assists with capital projects as needed. The Corporation Yard & Fleet Division is responsible 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 the quality of workmanship, timeliness, and conformance with plans and technical specifications, and budgetary constraints.
Pursue additional grants and revenue sources, strive for cost-efficiencies, and reduce costs to the General Fund and Enterprise Funds.
Strive for energy efficiency in the operation of all City-owned facilities and continue innovating sustainability measures.
Enhance public travel by providing a safe, durable, multi-modal road network that fully includes 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.
City of Fort Bragg | Budget Book 2025 Page 190
Organizational Chart
Director of Public Works
Special Projects Manager
Sea Grant Fellow
Operations Manager
Lead Treatment Operator- Water/Wastewater
Environmental Compliance CoordinatorTreatment Plant Operators (6) Part Time WW/W (.5) Lead Maintenance Worker
Mechanic Maintenance Workers
(8.5) Seasonal Trail Laborer (.5)
Assistant Director of Engineering
Assistant Engineer (2) Administrative Assistant Engineering Technicians (2)
Authorized FTE's
City of Fort Bragg | Budget Book 2025 Page 191
FY 2023/24 Top Accomplishments
Reservoir Property: 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 each, approximately the 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, with a goal of constructing the reservoirs in a few years. 2022 Streets Project: This project rehabilitated eight (8) streets, stretching more than one (1) mile using either overlay, dig-out repair, or full-depth reconstruction, and included sidewalks as needed for ADA compliance along this project route. This project rehabilitated the stamped crosswalks in the downtown and improved safety for pedestrian crossing at Oak and Harold Street. Additionally, it included 9 streets (mostly in the school zone) which extend approximately 3.5 miles where pavement markings, striping, and signage were removed and replaced. The contract was awarded to Argonaut Constructors in July 2023 and completed in June 2024.
Oneka Seawater Desalination Buoy Design Pilot Study: The City and Oneka Technologies are partnering to deploy California’s first wave-powered desalination project. The entire desalination process will take place about ½ mile offshore from the modular buoy. The energy from the ocean activates a wave-actuated pump that moves seawater through reverse osmosis membranes, delivering fresh water through an underwater pipe to shore at the City’s Waste Water Treatment Facility. The City was awarded $1,490,000 by the Department of Water Resources to complete the pilot study. Wiggly Giggly Playground: The project scope included the 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 2023 and the playground was delivered in May 2023. The playground construction began in August 2023 and the park was reopened on February 10, 2024.
Bainbridge Park Improvements: In June 2023, the City was awarded $2M by the State Park Program Funding Prop 68 for the implementation of several features of the Bainbridge Park Master Plan. In accordance with the grant scope, design amenities of the project will include; construction of a new multi-use pavilion and artificial surface soccer pitch with lights, new public art and landscaping, master lighting control system and new lights, poured ADA surfacing for the playground area, camera system, cosmetic and maintenance upgrades to existing bathroom facilities, and incorporation of existing drainage into the park layout. The design contract was awarded in September 2023 to Melton Design Group. Construction is anticipated to start in FY 2024-25.
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 six fully electric vehicles. In order for the vehicles to be Fleet ready, Electric Vehicle Supply Equipment (EVSE) needs to be installed at the Police Department. This project includes the design of the stations currently underway and the purchase and installation of the new charging equipment, which consists of two Level-II AC Chargers and two Level-III DC Fast Chargers from ChargePoint. The design contract was awarded in April 2023 and is now complete.
Equipment is anticipated to arrive in fall 2024 and construction will be completed by the end of the year.
Fire Station Design: This project is currently in the design phase, with a professional services agreement with Whitchurch Engineering executed in November 2023. The City has received a 90% design along with Title 24 documents. The design team is currently working on completing the final documents for the planning application submittal and is aiming to complete the design by May 31, 2024. The design of the north wing is funded by a CDBG Grant, but a funding source is yet to be identified for construction.
Town Hall and Facilities: The Town Hall and Facilities project will repair damage caused by moisture at the Town Hall building 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 also includes 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; the design will be complete by the end of the 23/24 fiscal year, with construction planned for the 24/25 fiscal year.
Art and Recycling Beautification: The City was awarded a $267,000 grant from the Clean California Local Grant Program. This project will result in the curation and addition of 55 new and 20 renovated eye-catching art-wrapped dual waste/recycling bins strategically placed in three distinct high trash generating areas in the City. The City has partnered with the Fort Bragg Unified School District art department to use art created by students for the bins.
The project is expected to be complete by fall 2024.
Raw Water Line Replacement: 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. The project design is complete and the permitting process is underway. Council awarded the contract to T&S Construction in February 2024. Construction is anticipated to start in spring 2024. 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 a cellular-based, fixed-network meter City of Fort Bragg | Budget Book 2025 Page 192
reading system in and around the City of Fort Bragg. This project was funded by CDBG. Installation began in 2023 but, due to meter delays is still in progress. Water Treatment Plant Overhaul: The City’s water treatment plant is undergoing construction for significant rehabilitation. The rehab project consists of rehabilitation of the Filter Treatment Units (FTUs), upgrades to the water plant piping, including flow meters and valves, Repair, upgrade, and construction of water treatment plant buildings, Rehabilitation of Tank #2, Demolition of the old clarifier, lining of the adjoining raw water and backwash ponds, upgrades to the Supervisory Control And Data Acquisition (SCADA) control system, Replacement of the chemical feed pumps, relocation of the laboratory, and other miscellaneous site improvements. The City was awarded a grant in the amount of $12,200,000 from the Drinking Water State Revolving Fund. Council awarded the construction contract to Wahlund Construction in February 2024 and construction is anticipated to start in summer 2024.
CV Starr Projects: Several projects at the Starr Center were completed this fiscal year including UV Disinfection, Domestic Boiler, and Locker Room & Bathroom Flooring. The design contract for the HVAC system was awarded in March 2024.
Other Projects: Other miscellaneous projects completed this year include, Corp Yard Roof Replacement, Elm Street Lift Station, sidewalk repairs, and installation of a gate at Bainbridge Park.
City of Fort Bragg | Budget Book 2025 Page 193
Performance / Workload Measures
FY 2024/25 Top Priorities
Staffing: To maintain a workforce that is adequately sized and skilled to meet the demands of our operations while prioritizing employee satisfaction and well-being.
Infrastructure Maintenance and Rehabilitation: Regular maintenance and repair of roads, sidewalks, and other public infrastructure to ensure the safety and functionality of the transportation network. This year, Public Works will work on re-painting curbs and crosswalks, specifically extending red curbs to comply with state law. Water and Sewer System Maintenance: Ensuring the reliable operation and maintenance of water supply systems and sewage treatment, to protect public health and the environment. The new regulation requires identifying the type of pipe used on the customer side of water meters to verify there are no lead service lines. This is a project that will begin this year.
Emergency Response Planning and Preparedness: Developing and updating emergency response plans for natural disasters, extreme weather events, and other emergencies to ensure the safety and well-being of the community. Waste Management and Recycling: Implementing effective waste management strategies, including recycling and food waste diversion programs, to reduce landfill waste and promote environmental sustainability.
Traffic Management and Transportation Planning: Improving traffic flow, enhancing road safety measures, and developing sustainable transportation options.
Sustainability and Resilience Initiatives: Promoting sustainability practices and resilience measures to mitigate the impacts of climate change, protect natural resources, and enhance the long-term viability of the community's infrastructure. This year’s Capital projects include numerous resiliency projects like the facilities solar project, design of the reservoirs, recycled water, and Oneka desalination.
Community Engagement and Outreach: Engaging with residents, businesses, and stakeholders to gather feedback, address concerns, and foster collaboration on public works projects and initiatives.
Technology Upgrades: Continue to implement technology upgrades, such as GIS mapping systems, asset management software, and smart sensors, to improve efficiency, data management, and decision-making processes within the department.
City of Fort Bragg | Budget Book 2025 Page 194
Expenditures
$2,160,401
$220,653
(11.38% vs. prior year)
The Proposed Public Works budget for FY 2024 is $2.1 million, an increase of 12% or $237k from the prior year, mainly due to the reorganization of the Special Projects Manager position moving from Public works to Economic Development Department offset by COLA adjustments of 2%. Due to the large number of Capital Improvement Projects for Water, Streets and Wastewater Enterprise, the engineering department onboarded two additional Engineering Technicians and eliminated the Public Works Analyst position to create a Administration Assistant in the prior fiscal year.
Training and travel proposed budget is also proposed to increase as a priority for the City is investing in training and development of our employees which will benefit the organization in the long-run.
The Cost Allocation methodology for the Corporation Yard personnel cost allocation was changed in the proposed budget, budgeting for the full cost in the General Fund-Corporation Yard Department with a true up at the Fiscal Year End based on actual hours worked on the Water, Wastewater Enterprise Fund.
Additionally, during the last fiscal year, the seasonal maintenance worker was transitioned into full-time, which increased the FTE count to 8.
Streets and Maintenance costs, particularly utilities and professional services, are expected to increase by $16k. These increases were offset by decreases in Traffic and Safety from one-time purchases in the prior fiscal year. All other expenditure categories have insignificant changes year-over-year.
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
City of Fort Bragg | Budget Book 2025 Page 195
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries (56.7%)
Materials & Services (16.9%)
Benefififits (16.2%)
Allocated Personnel Costs (14.3%)
Expense Objects
Salaries
Engineering
Salaries & Wages, Regular
110-4330-
0101
$412,929 $482,981 $683,384 $567,510 $633,643
Overtime
110-4330-
0102
$127 $0 $1,124 $700 $4,615
Comp Time Payout
110-4330-
0103
$443 $396 $2,996 $215 $3,571
Vacation Payout
110-4330-
0104
$10,484 $10,475 $13,391 $3,981 $6,884
Sick Leave Payout
110-4330-
0105
$0 $90 $0 $0 $0
Other Pay
110-4330-
0109
$3,654 $3,496 $1,920 $12,000 $7,232
Total Engineering: $427,638 $497,437 $702,815 $584,406 $655,945 Corporation Yard
Salaries & Wages, Regular
110-4570-
0101
$266,844 $267,360 $227,325 $222,446 $551,548
Overtime
110-4570-
0102
$2,544 $2,923 $2,328 $2,000 $3,000
Comp Time Payout
110-4570-
0103
$4,389 $2,810 $5,000 $4,000 $4,000
Vacation Payout
110-4570-
0104
$2,853 $642 $0 $2,400 $0
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 196
Sick Leave Payout
110-4570-
0105
$0 $0 $0 $670 $0
Other Pay
110-4570-
0109
$5,348 $9,749 $10,000 $10,000 $10,000
Total Corporation Yard: $281,978 $283,484 $244,653 $241,516 $568,548 Total Salaries: $709,615 $780,922 $947,468 $825,922 $1,224,493 Benefits
Engineering
Misc Insurance Premiums
& Fees
110-4330-
0210
$1,165 $1,333 $2,504 $2,000 $2,500
Medical Premium
Contribution
110-4330-
0211
$52,758 $60,472 $140,536 $83,752 $64,080
Uniforms
110-4330-
0212
$0 $0 $1,273 $0 $0
Dental Premiums
110-4330-
0213
$2,617 $3,384 $9,300 $4,323 $5,882
Vision Care
110-4330-
0214
$564 $763 $1,825 $1,420 $1,575
Pers
110-4330-
0220
$134,194 $71,470 $90,558 $47,922 $45,104
Educational
Reimbursement
110-4330-
0221
$0 $0 $0 $925 $0
Worker's Comp Premium
110-4330-
0231
$7,338 $8,342 $15,332 $11,008 $12,786
FICA/Medicare
110-4330-
0252
$32,263 $36,471 $47,021 $45,483 $35,418
Total Engineering: $230,898 $182,236 $308,350 $196,833 $167,344 Corporation Yard
Misc Ins Premiums & Fees
110-4570-
0210
$1,025 $935 $280 $1,000 $2,800
Medical Premium
Contribution
110-4570-
0211
$65,539 $63,706 $44,287 $64,115 $162,222
Uniforms
110-4570-
0212
$4,772 $5,355 $1,392 $4,000 $4,000
Dental Premiums
110-4570-
0213
$4,096 $3,933 $3,125 $3,500 $10,573
Vision Care
110-4570-
0214
$982 $944 $710 $880 $954
PERS
110-4570-
0220
$81,967 $42,013 $41,597 $24,395 $1,749
Worker's Comp Premium
110-4570-
0231
$19,181 $48,772 $30,216 $40,852 $0
Worker's Comp Deductible
110-4570-
0232
$96 $310 $0 $21 $0
FICA/Medicare
110-4570-
0252
$20,833 $19,710 $16,272 $18,713 $0
Total Corporation Yard: $198,491 $185,678 $137,880 $157,475 $182,298 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 197
Traffic Safety
Worker's Comp Premium
110-4840-
0231
$9,038 $0 $0 $0 $0
Total Traffic Safety: $9,038 $0 $0 $0 $0
Total Benefits: $438,427 $367,914 $446,230 $354,308 $349,643 Materials & Services
Parks & Facilities
Professional Services
110-4392-
0319
$3,489 $4,921 $5,000 $5,000 $5,000
Park Maintenance
110-4392-
0353
$13,495 $16,286 $13,000 $13,000 $14,000
Training/Travel
Reimbursement
110-4392-
0366
$0 $2,591 $0 $0 $0
General Supplies
110-4392-
0375
$18,162 $25,435 $21,000 $15,000 $22,000
Small Tools & Equipment
110-4392-
0381
$1,333 $1,272 $1,000 $1,000 $1,200
Total Parks & Facilities: $36,479 $50,505 $40,000 $34,000 $42,200 Engineering
Engineering
110-4330-
0310
$16,612 $541 $36,042 $13,000 $40,000
Professional Services
110-4330-
0319
$59 $1,064 $18,500 $12,000 $8,000
Training/Travel
Reimbursement
110-4330-
0366
$434 $1,328 $3,000 $1,500 $8,000
Meetings / City Businses
110-4330-
0372
$300
Licenses & Permits
110-4330-
0373
$238 $350 $400 $400 $400
Boot Expense
110-4330-
0377
$180 $591 $750 $500 $375
Small Tools & Equipment
110-4330-
0381
$3,705 $472 $350 $728 $500
Books & Subscriptions
110-4330-
0384
$18 $199 $200 $200 $200
Total Engineering: $21,246 $4,545 $59,242 $28,328 $57,775 Street Maintenance
Professional Services
110-4520-
0319
$24,539 $11,022 $38,878 $15,000 $25,000
General Supplies
110-4520-
0375
$5,355 $836 $12,000 $12,000 $12,000
Safety Maintenance
110-4520-
0376
$0 $0 $10,000 $500 $5,000
Utilities
110-4520-
0383
$94,603 $108,005 $105,000 $103,932 $120,000
Total Street Maintenance: $124,497 $119,863 $165,878 $131,432 $162,000 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 198
Streets-Storm Drains
Professional Services
110-4522-
0319
$2,453 $341 $5,500 $1,000 $27,500
Training/Travel
Reimbursement
110-4522-
0366
$0 $0 $0 $0 $500
Licenses & Permits
110-4522-
0373
$6,000 $7,067 $8,000 $8,000 $8,000
General Supplies
110-4522-
0375
$4,227 $6,007 $12,000 $7,000 $12,000
Total Streets-Storm Drains: $12,681 $13,415 $25,500 $16,000 $48,000 Corporation Yard
Professional Services
110-4570-
0319
$993 $230 $1,000 $1,645 $1,000
Dues & Memberships
110-4570-
0320
$969 $2,970 $3,000 $3,000 $1,500
Training/Travel
Reimbursement
110-4570-
0366
$1,898 $0 $500 $500 $2,000
Licenses & Permits
110-4570-
0373
$1,379 $1,426 $2,200 $2,200 $2,500
General Supplies
110-4570-
0375
$4,394 $4,634 $5,500 $4,500 $6,000
Medical/Safety Supplies
110-4570-
0376
$1,638 $1,392 $2,500 $3,000 $4,000
Boot Expense
110-4570-
0377
$2,062 $1,167 $2,250 $1,800 $2,700
Small Tools & Equipment
110-4570-
0381
$416 $245 $1,000 $0 $1,500
Total Corporation Yard: $13,749 $12,064 $17,950 $16,645 $21,200 Traffic Safety
Professional Services
110-4840-
0319
$0 $50,140 $2,078 $2,000 $5,000
General Supplies
110-4840-
0375
$8,923 $26,950 $30,000 $18,000 $20,000
Utilities
110-4840-
0383
$6,912 $7,398 $8,500 $8,300 $8,500
Total Traffic Safety: $15,835 $84,488 $40,578 $28,300 $33,500 Total Materials & Services: $224,485 $284,880 $349,148 $254,705 $364,675 Allocation to ISF
Parks & Facilities
Fleet Services
110-4392-
0322
$9,503 $24,021 $12,902 $12,902 $12,902
Allocation to IT Int Serv
Fund
110-4392-
0396
$5,349 $0 $5,349 $5,349 $5,349
Alloc to Facilities Maint
110-4392-
0397
$61,236 $87,926 $61,236 $61,236 $61,236
Overhead Allocation
110-4392-
0800
$147,096 $142,098 $147,096 $142,098 $142,098
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 199
Total Parks & Facilities: $223,184 $254,044 $226,583 $221,584 $221,584 Engineering
Allocations to IT IS
110-4330-
0396
$85,584 $51,272 $85,584 $85,583 $85,584
Alloc to Facilities Main
110-4330-
0397
$4,679 $6,718 $4,679 $6,718 $6,718
Cost Allocation Contra Exp
110-4330-
0802
-$38,129 -$26,064 -$38,129 -$38,129 -$38,129
Total Engineering: $52,133 $31,926 $52,133 $54,172 $54,173 Street Maintenance
Fleet Services
110-4520-
0322
$32,319 $83,657 $42,547 $83,657 $83,657
Allocation to IT ISF
110-4520-
0396
$0 $0 $5,219 $0 $0
Overhead Allocation
110-4520-
0800
$105,509 $155,271 $105,509 $155,271 $105,509
Total Street Maintenance: $137,828 $238,928 $153,275 $238,928 $189,166 Streets-Storm Drains
Fleet Services
110-4522-
0322
$4,740 $11,570 $6,435 $11,570 $11,570
Allocation to IT ISF
110-4522-
0396
$0 $0 $5,219 $0 $0
Overhead Allocation
110-4522-
0800
$55,258 $71,617 $55,258 $71,617 $71,617
Total Streets-Storm Drains: $59,997 $83,187 $66,912 $83,187 $83,187 Corporation Yard
Allocation to IT Int Serv
Fund
110-4570-
0396
$16,047 $13,983 $27,010 $13,983 $13,983
Alloc to Fac Maint Fund
110-4570-
0397
$23,266 $33,407 $23,266 $33,407 $33,407
Cost Allocation Contra Exp
110-4570-
0802
-$735,940 -$769,178 -$785,285 -$785,285 -$785,285
Total Corporation Yard: -$696,627 -$721,788 -$735,009 -$737,895 -$737,895 Traffic Safety
Fleet Services
110-4840-
0322
$4,552 $11,079 $6,180 $4,552 $4,552
Overhead Allocation
110-4840-
0800
$57,530 $115,119 $57,530 $57,530 $57,530
Salary/Benefit Allocation
110-4840-
0801
$43,514 $40,411 $31,895 $40,411 $40,411
Total Traffic Safety: $105,596 $166,610 $95,605 $102,493 $102,493 Total Allocation to ISF: -$117,889 $52,907 -$140,501 -$37,531 -$87,292 Allocated Personnel Costs
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 200
Parks & Facilities
Salary/Benefits Allocation
110-4392-
0801
$215,264 $198,796 $215,264 $198,796 $198,796
Total Parks & Facilities: $215,264 $198,796 $215,264 $198,796 $198,796 Engineering
Salary/Benefits Allocation
110-4330-
0801
$2,370 $0 $2,370 $2,370 $2,370
Total Engineering: $2,370 $0 $2,370 $2,370 $2,370
Street Maintenance
Salary/Benefit Allocation
110-4520-
0801
$62,444 $56,826 $62,444 $56,826 $62,444
Total Street Maintenance: $62,444 $56,826 $62,444 $56,826 $62,444 Streets-Storm Drains
Salary/Benefits Allocation
110-4522-
0801
$57,186 $33,403 $57,186 $33,403 $33,403
Total Streets-Storm Drains: $57,186 $33,403 $57,186 $33,403 $33,403 Corporation Yard
Salary/Benefits Allocation
110-4570-
0801
$138 $11,869 $138 $11,869 $11,869
Total Corporation Yard: $138 $11,869 $138 $11,869 $11,869 Total Allocated Personnel
Costs:
$337,402 $300,894 $337,402 $303,264 $308,881
Total Expense Objects: $1,592,041 $1,787,516 $1,939,747 $1,700,667 $2,160,401 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Revenues Summary
$1,789,227
$154,563
(9.46% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 201
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
Expenditures by Function
Budgeted Expenditures by Function
Engineering (43.4%)
Parks & Facilities (21.4%)
Street Maintenance (19.1%)
Streets-Storm Drains (7.6%)
Traffiffiffic Safety (6.3%)
Corporation Yard (2.1%)
The Proposed Public Works budget for FY 2025 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 one-time purchases in the prior fiscal year. All other expenditure categories have insignificant changes year-over-year.
City of Fort Bragg | Budget Book 2025 Page 202
Expenditures
Public Works
Parks & Facilities
Materials & Services
Professional Services 110-4392-0319 $3,489 $4,921 $5,000 $5,000 Park Maintenance 110-4392-0353 $13,495 $16,286 $13,000 $14,000 Training/Travel Reimbursement 110-4392-0366 $0 $2,591 $0 $0 General Supplies 110-4392-0375 $18,162 $25,435 $21,000 $22,000 Small Tools & Equipment 110-4392-0381 $1,333 $1,272 $1,000 $1,200 Total Materials & Services: $36,479 $50,505 $40,000 $42,200 Allocation to ISF
Fleet Services 110-4392-0322 $9,503 $24,021 $12,902 $12,902 Allocation to IT Int Serv Fund 110-4392-0396 $5,349 $0 $5,349 $5,349 Alloc to Facilities Maint 110-4392-0397 $61,236 $87,926 $61,236 $61,236 Overhead Allocation 110-4392-0800 $147,096 $142,098 $147,096 $142,098 Total Allocation to ISF: $223,184 $254,044 $226,583 $221,584 Allocated Personnel Costs
Salary/Benefits Allocation 110-4392-0801 $215,264 $198,796 $215,264 $198,796 Total Allocated Personnel Costs: $215,264 $198,796 $215,264 $198,796 Total Parks & Facilities: $474,926 $503,346 $481,846 $462,581 Engineering
Salaries
Salaries & Wages, Regular 110-4330-0101 $412,929 $482,981 $683,384 $633,643 Overtime 110-4330-0102 $127 $0 $1,124 $4,615
Comp Time Payout 110-4330-0103 $443 $396 $2,996 $3,571
Vacation Payout 110-4330-0104 $10,484 $10,475 $13,391 $6,884 Sick Leave Payout 110-4330-0105 $0 $90 $0 $0
Other Pay 110-4330-0109 $3,654 $3,496 $1,920 $7,232
Total Salaries: $427,638 $497,437 $702,815 $655,945
Benefits
Misc Insurance Premiums & Fees 110-4330-0210 $1,165 $1,333 $2,504 $2,500 Medical Premium Contribution 110-4330-0211 $52,758 $60,472 $140,536 $64,080 Uniforms 110-4330-0212 $0 $0 $1,273 $0
Dental Premiums 110-4330-0213 $2,617 $3,384 $9,300 $5,882 Vision Care 110-4330-0214 $564 $763 $1,825 $1,575
Pers 110-4330-0220 $134,194 $71,470 $90,558 $45,104
Worker's Comp Premium 110-4330-0231 $7,338 $8,342 $15,332 $12,786 FICA/Medicare 110-4330-0252 $32,263 $36,471 $47,021 $35,418 Total Benefits: $230,898 $182,236 $308,350 $167,344
Materials & Services
Name Account ID FY2022 Actual FY2023 Actual FY2024 Amended FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 203
Engineering 110-4330-0310 $16,612 $541 $36,042 $40,000
Professional Services 110-4330-0319 $59 $1,064 $18,500 $8,000 Training/Travel Reimbursement 110-4330-0366 $434 $1,328 $3,000 $8,000 Meetings / City Businses 110-4330-0372 $300
Licenses & Permits 110-4330-0373 $238 $350 $400 $400
Boot Expense 110-4330-0377 $180 $591 $750 $375
Small Tools & Equipment 110-4330-0381 $3,705 $472 $350 $500 Books & Subscriptions 110-4330-0384 $18 $199 $200 $200
Total Materials & Services: $21,246 $4,545 $59,242 $57,775 Allocation to ISF
Allocations to IT IS 110-4330-0396 $85,584 $51,272 $85,584 $85,584 Alloc to Facilities Main 110-4330-0397 $4,679 $6,718 $4,679 $6,718 Cost Allocation Contra Exp 110-4330-0802 -$38,129 -$26,064 -$38,129 -$38,129 Total Allocation to ISF: $52,133 $31,926 $52,133 $54,173 Allocated Personnel Costs
Salary/Benefits Allocation 110-4330-0801 $2,370 $0 $2,370 $2,370 Total Allocated Personnel Costs: $2,370 $0 $2,370 $2,370 Total Engineering: $734,285 $716,144 $1,124,910 $937,607 Street Maintenance
Materials & Services
Professional Services 110-4520-0319 $24,539 $11,022 $38,878 $25,000 General Supplies 110-4520-0375 $5,355 $836 $12,000 $12,000 Safety Maintenance 110-4520-0376 $0 $0 $10,000 $5,000
Utilities 110-4520-0383 $94,603 $108,005 $105,000 $120,000 Total Materials & Services: $124,497 $119,863 $165,878 $162,000 Allocation to ISF
Fleet Services 110-4520-0322 $32,319 $83,657 $42,547 $83,657 Allocation to IT ISF 110-4520-0396 $0 $0 $5,219 $0
Overhead Allocation 110-4520-0800 $105,509 $155,271 $105,509 $105,509 Total Allocation to ISF: $137,828 $238,928 $153,275 $189,166 Allocated Personnel Costs
Salary/Benefit Allocation 110-4520-0801 $62,444 $56,826 $62,444 $62,444 Total Allocated Personnel Costs: $62,444 $56,826 $62,444 $62,444 Total Street Maintenance: $324,768 $415,616 $381,597 $413,610 Streets-Storm Drains
Materials & Services
Professional Services 110-4522-0319 $2,453 $341 $5,500 $27,500 Training/Travel Reimbursement 110-4522-0366 $0 $0 $0 $500 Licenses & Permits 110-4522-0373 $6,000 $7,067 $8,000 $8,000 Name Account ID FY2022 Actual FY2023 Actual FY2024 Amended FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 204
General Supplies 110-4522-0375 $4,227 $6,007 $12,000 $12,000 Total Materials & Services: $12,681 $13,415 $25,500 $48,000 Allocation to ISF
Fleet Services 110-4522-0322 $4,740 $11,570 $6,435 $11,570 Allocation to IT ISF 110-4522-0396 $0 $0 $5,219 $0
Overhead Allocation 110-4522-0800 $55,258 $71,617 $55,258 $71,617 Total Allocation to ISF: $59,997 $83,187 $66,912 $83,187 Allocated Personnel Costs
Salary/Benefits Allocation 110-4522-0801 $57,186 $33,403 $57,186 $33,403 Total Allocated Personnel Costs: $57,186 $33,403 $57,186 $33,403 Total Streets-Storm Drains: $129,865 $130,004 $149,598 $164,589 Corporation Yard
Salaries
Salaries & Wages, Regular 110-4570-0101 $266,844 $267,360 $227,325 $551,548 Overtime 110-4570-0102 $2,544 $2,923 $2,328 $3,000
Comp Time Payout 110-4570-0103 $4,389 $2,810 $5,000 $4,000 Vacation Payout 110-4570-0104 $2,853 $642 $0 $0
Other Pay 110-4570-0109 $5,348 $9,749 $10,000 $10,000
Total Salaries: $281,978 $283,484 $244,653 $568,548
Benefits
Misc Ins Premiums & Fees 110-4570-0210 $1,025 $935 $280 $2,800 Medical Premium Contribution 110-4570-0211 $65,539 $63,706 $44,287 $162,222 Uniforms 110-4570-0212 $4,772 $5,355 $1,392 $4,000
Dental Premiums 110-4570-0213 $4,096 $3,933 $3,125 $10,573 Vision Care 110-4570-0214 $982 $944 $710 $954
PERS 110-4570-0220 $81,967 $42,013 $41,597 $1,749
Worker's Comp Premium 110-4570-0231 $19,181 $48,772 $30,216 $0 Worker's Comp Deductible 110-4570-0232 $96 $310 $0 $0
FICA/Medicare 110-4570-0252 $20,833 $19,710 $16,272 $0
Total Benefits: $198,491 $185,678 $137,880 $182,298
Materials & Services
Professional Services 110-4570-0319 $993 $230 $1,000 $1,000 Dues & Memberships 110-4570-0320 $969 $2,970 $3,000 $1,500 Training/Travel Reimbursement 110-4570-0366 $1,898 $0 $500 $2,000 Licenses & Permits 110-4570-0373 $1,379 $1,426 $2,200 $2,500 General Supplies 110-4570-0375 $4,394 $4,634 $5,500 $6,000 Medical/Safety Supplies 110-4570-0376 $1,638 $1,392 $2,500 $4,000 Boot Expense 110-4570-0377 $2,062 $1,167 $2,250 $2,700
Small Tools & Equipment 110-4570-0381 $416 $245 $1,000 $1,500 Total Materials & Services: $13,749 $12,064 $17,950 $21,200 Name Account ID FY2022 Actual FY2023 Actual FY2024 Amended FY2025 Proposed City of Fort Bragg | Budget Book 2025 Page 205
Allocation to ISF
Allocation to IT Int Serv Fund 110-4570-0396 $16,047 $13,983 $27,010 $13,983 Alloc to Fac Maint Fund 110-4570-0397 $23,266 $33,407 $23,266 $33,407 Cost Allocation Contra Exp 110-4570-0802 -$735,940 -$769,178 -$785,285 -$785,285 Total Allocation to ISF: -$696,627 -$721,788 -$735,009 -$737,895 Allocated Personnel Costs
Salary/Benefits Allocation 110-4570-0801 $138 $11,869 $138 $11,869 Total Allocated Personnel Costs: $138 $11,869 $138 $11,869 Total Corporation Yard: -$202,272 -$228,692 -$334,388 $46,021 Traffic Safety
Benefits
Worker's Comp Premium 110-4840-0231 $9,038 $0 $0 $0
Total Benefits: $9,038 $0 $0 $0
Materials & Services
Professional Services 110-4840-0319 $0 $50,140 $2,078 $5,000 General Supplies 110-4840-0375 $8,923 $26,950 $30,000 $20,000 Utilities 110-4840-0383 $6,912 $7,398 $8,500 $8,500
Total Materials & Services: $15,835 $84,488 $40,578 $33,500 Allocation to ISF
Fleet Services 110-4840-0322 $4,552 $11,079 $6,180 $4,552 Overhead Allocation 110-4840-0800 $57,530 $115,119 $57,530 $57,530 Salary/Benefit Allocation 110-4840-0801 $43,514 $40,411 $31,895 $40,411 Total Allocation to ISF: $105,596 $166,610 $95,605 $102,493 Total Traffic Safety: $130,469 $251,098 $136,183 $135,993 Total Public Works: $1,592,041 $1,787,516 $1,939,747 $2,160,401 Total Expenditures: $1,592,041 $1,787,516 $1,939,747 $2,160,401 Name Account ID FY2022 Actual FY2023 Actual FY2024 Amended FY2025 Proposed Revenue by Fund
General Fund
General Fund
Grant:Staff Time
Reimb
110-4330-
3318
$12,851 $30,034 $20,898 $69,583 $70,000 N/A
City Exp ReimbDDA110-4330-
3415
$14,749 $13,857 $20,000 $7,000 $10,000 N/A
Interfund ReimbEng PW110-4330-
3497
$1,984 $155 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 206
Personnel Cost
Allocations
110-4330-
3499
$0 $459,968 $479,847 $361,545 $459,968 N/A
Encroachment
Permit
110-4330-
3731
$9,147 $13,713 $13,000 $6,000 $7,000 N/A
Engineering Plan
Review
110-4330-
3734
$5,780 $7,176 $7,500 $7,000 $7,000 N/A
Miscellaneous
Revenue
110-4330-
3998
$360 $0 $0 $0 $0 N/A
Interfund ReimbPW110-4520-
3497
$0 $415,616 $357,719 $357,719 $413,610 N/A
Interfund Reimb
110-4522-
3497
$0 $128,239 $149,598 $128,239 $153,019 N/A
Personnel Cost
Allocations
110-4570-
3499
$0 $482,636 $39,100 $482,636 $532,636 N/A
Interfund
Reimbursement
110-4840-
3497
$0 $251,098 $411,897 $251,098 $135,993 N/A
Personnel Cost
Allocations
110-4840-
3499
$0 $0 $135,105 $0 $0 N/A
Total General Fund: $44,871 $1,802,493 $1,634,664 $1,670,820 $1,789,227 N/A Total General Fund: $44,871 $1,802,493 $1,634,664 $1,670,820 $1,789,227 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Revenues by Source
Projected 2025 Revenues by Source
Reimbursements (95.3%)
Intergovernmental (3.9%)
Charges for Services (0.4%)
Allocation to ISF (0.4%)
Revenue Source
Name Account ID FY2023 Actual FY2024 Amended FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 207
Reimbursements
City Exp Reimb-DDA 110-4330-3415 $13,857 $20,000 $10,000 N/A Interfund Reimb-Eng PW 110-4330-3497 $155 $0 $0 N/A
Personnel Cost Allocations 110-4330-3499 $459,968 $479,847 $459,968 N/A Interfund Reimb-PW 110-4520-3497 $415,616 $357,719 $413,610 N/A Interfund Reimb 110-4522-3497 $128,239 $149,598 $153,019 N/A Personnel Cost Allocations 110-4570-3499 $482,636 $39,100 $532,636 N/A Interfund Reimbursement 110-4840-3497 $251,098 $411,897 $135,993 N/A Personnel Cost Allocations 110-4840-3499 $0 $135,105 $0 N/A Total Reimbursements: $1,751,570 $1,593,266 $1,705,227 N/A Intergovernmental
Grant:Staff Time Reimb 110-4330-3318 $30,034 $20,898 $70,000 N/A Total Intergovernmental: $30,034 $20,898 $70,000 N/A
Charges for Services
Engineering Plan Review 110-4330-3734 $7,176 $7,500 $7,000 N/A Total Charges for Services: $7,176 $7,500 $7,000 N/A
Allocation to ISF
Encroachment Permit 110-4330-3731 $13,713 $13,000 $7,000 N/A Total Allocation to ISF: $13,713 $13,000 $7,000 N/A
Total Revenue Source: $1,802,493 $1,634,664 $1,789,227 N/A Name Account ID FY2023 Actual FY2024 Amended FY2025 Proposed FY2024 Estimated YE vs.
FY2025 Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 208
Economic Development Department
Isaac Whippy
City Manager
Expenditures Summary
$265,818
$265,818
(100.00% vs. prior year)
Economic Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
300k
City of Fort Bragg | Budget Book 2025 Page 209
Expenditures by Function
Budgeted Expenditures by Function
Economic Development (100%)
Budgeted and Historical Expenditures by Function
Millions
Economic Development
FY2025
0 0.05
0.1 0.15
0.2 0.25
0.3 City of Fort Bragg | Budget Book 2025 Page 210
Expenditures
General Government
Economic
Development
Salaries & Wages,
Regular
110-4131-
0101
$153,650 N/A
Overtime
110-4131-
0102
$1,000 N/A
Vacation Payout
110-4131-
0104
$1,000 N/A
Other Pay
110-4131-
0109
$1,000 N/A
Medical Premium
Contribution
110-4131-
0211
$43,321 N/A
Dental Premiums
110-4131-
0213
$2,873 N/A
Vision Care
110-4131-
0214
$437 N/A
Pers
110-4131-
0220
$12,902 N/A
Worker's Comp
Premium
110-4131-
0231
$0 $0 $0 $0 $2,597 N/A
FICA/Medicare
110-4131-
0252
$12,038 N/A
Professional Services
110-4131-
0319
$25,000 N/A
Rentals - Space
110-4131-
0357
$10,000 N/A
Total Economic
Development:
$0 $0 $0 $0 $265,818 N/A
Total General
Government:
$0 $0 $0 $0 $265,818 N/A
Total Expenditures: $0 $0 $0 $0 $265,818 N/A
Name Account
ID
Account
ID
FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Amended
FY2024
Amended
FY2024
Estimated YE
FY2024
Estimated YE
FY2025
Proposed
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 211
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries (58.9%)
Benefififits (27.9%)
Materials & Services (13.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Materials & Services Benefits Salaries
FY2025
0 0.05
0.1 0.15
0.2 0.25
0.3 City of Fort Bragg | Budget Book 2025 Page 212
Expense Objects
Salaries
Salaries & Wages,
Regular
110-4131-
0101
$153,650 N/A
Overtime
110-4131-
0102
$1,000 N/A
Vacation Payout
110-4131-
0104
$1,000 N/A
Other Pay
110-4131-
0109
$1,000 N/A
Total Salaries: $156,650 N/A
Benefits
Medical Premium
Contribution
110-4131-
0211
$43,321 N/A
Dental Premiums
110-4131-
0213
$2,873 N/A
Vision Care
110-4131-
0214
$437 N/A
Pers
110-4131-
0220
$12,902 N/A
Worker's Comp
Premium
110-4131-
0231
$0 $0 $0 $0 $2,597 N/A
FICA/Medicare
110-4131-
0252
$12,038 N/A
Total Benefits: $0 $0 $0 $0 $74,167 N/A
Materials & Services
Professional Services
110-4131-
0319
$25,000 N/A
Rentals - Space
110-4131-
0357
$10,000 N/A
Total Materials &
Services:
$35,000 N/A
Total Expense Objects: $0 $0 $0 $0 $265,818 N/A
Name Account
ID
Account
ID
FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Amended
FY2024
Amended
FY2024
Estimated YE
FY2024
Estimated YE
FY2025
Proposed
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Organizational Chart
Goal #1
Goal #2
City of Fort Bragg | Budget Book 2025 Page 213
Fort Bragg Redevelopment Successor Agency
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 $123,976 of administrative costs for the period July 1, 2024 through June 30, 2025.
Expenditures Summary
$381,736
$3,979
(1.05% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 214
Fort Bragg Redevelopment Successor Agency Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Expenditures by Fund
2025 Expenditures by Fund
Successor Agency (100%)
Successor Agency
Materials & Services
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 215
Auditing & Accounting
175-4810-
0312
$3,064 $3,129 $1,251 $740 $1,000 N/A
Successor Agency-RDA
Admin All
175-4810-
0399
$123,376 $125,175 $126,546 $126,546 $123,976 N/A
Total Materials &
Services:
$126,440 $128,304 $127,797 $127,286 $124,976 N/A
Interest
Interest Expense
175-4810-
0912
$96,862 $85,039 $83,200 $83,200 $79,800 N/A
Fees
175-4810-
0913
$1,760 $1,960 $1,760 $1,960 $1,960 N/A
Total Interest: $98,622 $86,999 $84,960 $85,160 $81,760 N/A Principal
Principal
175-4810-
0911
$0 $0 $165,000 $165,000 $175,000 N/A
Total Principal: $0 $0 $165,000 $165,000 $175,000 N/A
Total Successor Agency: $225,062 $215,303 $377,757 $377,446 $381,736 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Principal (45.8%)
Materials & Services (32.7%)
Interest (21.4%)
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 216
Expense Objects
Materials & Services
Auditing & Accounting
175-4810-
0312
$3,064 $3,129 $1,251 $740 $1,000 N/A
Successor Agency-RDA
Admin All
175-4810-
0399
$123,376 $125,175 $126,546 $126,546 $123,976 N/A
Total Materials &
Services:
$126,440 $128,304 $127,797 $127,286 $124,976 N/A
Interest
Interest Expense
175-4810-
0912
$96,862 $85,039 $83,200 $83,200 $79,800 N/A
Fees
175-4810-
0913
$1,760 $1,960 $1,760 $1,960 $1,960 N/A
Total Interest: $98,622 $86,999 $84,960 $85,160 $81,760 N/A Principal
Principal
175-4810-
0911
$0 $0 $165,000 $165,000 $175,000 N/A
Total Principal: $0 $0 $165,000 $165,000 $175,000 N/A
Total Expense Objects: $225,062 $215,303 $377,757 $377,446 $381,736 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 217
Internal Service Funds
Expenditures Summary
$2,389,890
$422,189
(21.46% vs. prior year)
Internal Service Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Fort Bragg | Budget Book 2025 Page 218
Expenditures by Fund
2025 Expenditures by Fund
Internal Services Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
Internal Services Fund
FY2021
FY2022FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 219
Internal Services Fund
Facilities Maint & Repair
Professional Services
520-4393-
0319
$0 $0 $15,000 $15,000 $8,000 N/A
Facilities Maint &
Repair
520-4393-
0353
$15,601 $22,469 $22,500 $22,500 $22,500 N/A
Depreciation-Facilities
520-4393-
0499
$0 $6,800 $0 $0 $0 N/A
Salary/Benefit
Allocation
520-4393-
0801
$105,998 $186,906 $105,998 $186,906 $105,998 N/A
Transfers to Other
Funds
520-7999-
0799
$0 $0 $510,000 $311,232 $731,049 N/A
Total Facilities Maint &
Repair:
$121,600 $216,175 $653,498 $535,638 $867,547 N/A
Technology Maint &
Repair
PEG Operating Costs
521-4390-
0623
$0 $526 $0 $0 $0 N/A
Salaries & Wages,
Regular
521-4394-
0101
$67,363 $130,780 $167,774 $164,698 $189,276 N/A
Overtime
521-4394-
0102
$0 $37 $1,053 $1,200 $1,986 N/A
Comp Time Payout
521-4394-
0103
$1,693 $1,542 $878 $1,200 $1,500 N/A
Other Wages
521-4394-
0109
$0 $280 $360 $400 $400 N/A
Misc Insurance
Premiums & Fees
521-4394-
0210
$127 $242 $655 $700 $500 N/A
Medical Premium
Contribution
521-4394-
0211
$8,035 $12,722 $18,202 $18,201 $20,679 N/A
Dental Premiums
521-4394-
0213
$546 $864 $1,364 $1,364 $1,364 N/A
Vision Care
521-4394-
0214
$218 $346 $459 $458 $437 N/A
Pers
521-4394-
0220
$5,634 $10,588 $14,202 $12,116 $15,032 N/A
Workers' Comp
Premium
521-4394-
0231
$5,089 $2,496 $2,850 $2,947 $3,773 N/A
FICA/Medicare
521-4394-
0252
$5,272 $9,808 $13,010 $12,383 $14,018 N/A
Professional Services
521-4394-
0319
$390 $0 $21,200 $71,200 $10,000 N/A
Equipment Repair &
Maint
521-4394-
0351
$1,964 $1,862 $4,200 $4,200 $4,450 N/A
Training/Travel
Reimbursement
521-4394-
0366
$1,629 $2,666 $4,260 $1,000 $9,760 N/A
Small Tools &
Equipment
521-4394-
0381
$6,627 $5,955 $5,000 $5,000 $7,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 220
Hardware Exp
521-4394-
0382
$32,130 $33,494 $85,294 $82,294 $96,074 N/A
Software Exp
521-4394-
0383
$16,430 $10,709 $28,025 $28,025 $39,500 N/A
Licensing, Software &
Maint
521-4394-
0384
$358,693 $261,118 $332,407 $330,000 $335,061 N/A
Depreciation
521-4394-
0499
$15,450 $16,081 $0 $0 $0 N/A
Miscellaneous Exp
521-4394-
0619
$0 $0 $19,351 $12,000 $0 N/A
Salary/Benefit
Allocation
521-4394-
0801
$7,992 $6,555 $7,992 $7,992 $7,992 N/A
Transfer to Other
Funds
521-7999-
0799
$0 $200,000 $0 $0 $0 N/A
Total Technology Maint
& Repair:
$535,282 $708,672 $728,535 $757,379 $758,801 N/A
Fleet Services
Salaries & Wages,
Regular
522-4550-
0101
$66,722 $70,694 $62,481 $59,777 $69,024 N/A
Overtime
522-4550-
0102
$2,840 $3,177 $1,485 $800 $2,970 N/A
Comp Time
522-4550-
0103
$133 $2,841 $150 $300 $996 N/A
Vacation Payout
522-4550-
0104
$0 $0 $0 $9,050 $0 N/A
Sick Leave Payout
522-4550-
0105
$0 $0 $0 $10,138 $0 N/A
Other Pay
522-4550-
0109
$1,748 $2,727 $15,372 $0 $0 N/A
Misc Insurance
Premiums & Fees
522-4550-
0210
$300 $297 $280 $304 $165 N/A
Medical Premium
Contribution
522-4550-
0211
$16,829 $16,286 $27,216 $20,654 $21,660 N/A
Dental Premiums
522-4550-
0213
$924 $894 $1,718 $1,000 $1,154 N/A
Vision Care
522-4550-
0214
$218 $211 $229 $250 $218 N/A
Pers
522-4550-
0220
$38,807 $19,050 $5,444 $4,301 $5,819 N/A
Workers' Comp
Premium
522-4550-
0231
$7,055 $1,130 $1,062 $1,098 $1,453 N/A
FICA/Medicare
522-4550-
0252
$4,996 $5,470 $4,964 $5,212 $5,356 N/A
Professional Services
522-4550-
0319
$439 $1,797 $1,000 $1,000 $500 N/A
Equipment Repair &
Maint
522-4550-
0351
$6,676 $16,067 $12,000 $13,000 $12,000 N/A
Vehicle Repair & Maint
522-4550-
0352
$45,310 $56,778 $75,000 $75,000 $75,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 221
Travel/Training
Reimbursement
522-4550-
0366
$30 $189 $500 $379 $5,000 N/A
General Supplies
522-4550-
0375
$1,149 $672 $1,200 $2,400 $2,000 N/A
Small Tools &
Equipment
522-4550-
0381
$2,536 $531 $600 $400 $1,000 N/A
Fuel & Lubricants
522-4550-
0382
$94,979 $92,887 $100,000 $95,931 $104,000 N/A
Depreciation Exp
522-4550-
0499
$69,881 $110,391 $0 $0 $0 N/A
Mis Expenditures
522-4550-
0619
$892 $11,125 $0 $0 $0 N/A
Machinery &
Equipment
522-4550-
0741
$0 -$22,249 $0 $0 $0 N/A
Vehicles
522-4550-
0742
$0 -$3,300 $263,086 $304,686 $443,000 N/A
Salary/Benefit
Allocation
522-4550-
0801
$9,837 $16,226 $11,879 $16,226 $16,226 N/A
Electric Charging
522-4550-
383
$6,000 N/A
Total Fleet Services: $372,300 $403,893 $585,667 $621,906 $773,541 N/A Total Internal Services
Fund:
$1,029,182 $1,328,740 $1,967,700 $1,914,923 $2,399,890 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
Internal Service (100%)
City of Fort Bragg | Budget Book 2025 Page 222
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
Internal Service
FY2021FY2022
FY2023
FY2024FY2025
0 0.5
1 1.5
2 2.5
3 Expenditures
Internal Service
Community
Contributions
PEG Operating Costs
521-4390-
0623
$0 $526 $0 $0 $0 N/A
Total Community
Contributions:
$0 $526 $0 $0 $0 N/A
Transfers between
funds
Transfers to Other
Funds
520-7999-
0799
$0 $0 $510,000 $311,232 $731,049 N/A
Transfer to Other
Funds
521-7999-
0799
$0 $200,000 $0 $0 $0 N/A
Total Transfers
between funds:
$0 $200,000 $510,000 $311,232 $731,049 N/A
Maint & Repair
Professional Services
520-4393-
0319
$0 $0 $15,000 $15,000 $8,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 223
Facilities Maint &
Repair
520-4393-
0353
$15,601 $22,469 $22,500 $22,500 $22,500 N/A
DepreciationFacilities520-4393-
0499
$0 $6,800 $0 $0 $0 N/A
Salary/Benefit
Allocation
520-4393-
0801
$105,998 $186,906 $105,998 $186,906 $105,998 N/A
Total Maint & Repair: $121,600 $216,175 $143,498 $224,406 $136,498 N/A Maint & Replacement
Salaries & Wages,
Regular
521-4394-
0101
$67,363 $130,780 $167,774 $164,698 $189,276 N/A
Overtime
521-4394-
0102
$0 $37 $1,053 $1,200 $1,986 N/A
Comp Time Payout
521-4394-
0103
$1,693 $1,542 $878 $1,200 $1,500 N/A
Other Wages
521-4394-
0109
$0 $280 $360 $400 $400 N/A
Misc Insurance
Premiums & Fees
521-4394-
0210
$127 $242 $655 $700 $500 N/A
Medical Premium
Contribution
521-4394-
0211
$8,035 $12,722 $18,202 $18,201 $20,679 N/A
Dental Premiums
521-4394-
0213
$546 $864 $1,364 $1,364 $1,364 N/A
Vision Care
521-4394-
0214
$218 $346 $459 $458 $437 N/A
Pers
521-4394-
0220
$5,634 $10,588 $14,202 $12,116 $15,032 N/A
Workers' Comp
Premium
521-4394-
0231
$5,089 $2,496 $2,850 $2,947 $3,773 N/A
FICA/Medicare
521-4394-
0252
$5,272 $9,808 $13,010 $12,383 $14,018 N/A
Professional Services
521-4394-
0319
$390 $0 $21,200 $71,200 $10,000 N/A
Equipment Repair &
Maint
521-4394-
0351
$1,964 $1,862 $4,200 $4,200 $4,450 N/A
Training/Travel
Reimbursement
521-4394-
0366
$1,629 $2,666 $4,260 $1,000 $9,760 N/A
Small Tools &
Equipment
521-4394-
0381
$6,627 $5,955 $5,000 $5,000 $7,000 N/A
Hardware Exp
521-4394-
0382
$32,130 $33,494 $85,294 $82,294 $96,074 N/A
Software Exp
521-4394-
0383
$16,430 $10,709 $28,025 $28,025 $39,500 N/A
Licensing, Software &
Maint
521-4394-
0384
$358,693 $261,118 $332,407 $330,000 $335,061 N/A
Depreciation
521-4394-
0499
$15,450 $16,081 $0 $0 $0 N/A
Miscellaneous Exp
521-4394-
0619
$0 $0 $19,351 $12,000 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 224
Salary/Benefit
Allocation
521-4394-
0801
$7,992 $6,555 $7,992 $7,992 $7,992 N/A
Total Maint &
Replacement:
$535,282 $508,147 $728,535 $757,379 $758,801 N/A
Fleet Services
Salaries & Wages,
Regular
522-4550-
0101
$66,722 $70,694 $62,481 $59,777 $69,024 N/A
Overtime
522-4550-
0102
$2,840 $3,177 $1,485 $800 $2,970 N/A
Comp Time
522-4550-
0103
$133 $2,841 $150 $300 $996 N/A
Vacation Payout
522-4550-
0104
$0 $0 $0 $9,050 $0 N/A
Sick Leave Payout
522-4550-
0105
$0 $0 $0 $10,138 $0 N/A
Other Pay
522-4550-
0109
$1,748 $2,727 $15,372 $0 $0 N/A
Misc Insurance
Premiums & Fees
522-4550-
0210
$300 $297 $280 $304 $165 N/A
Medical Premium
Contribution
522-4550-
0211
$16,829 $16,286 $27,216 $20,654 $21,660 N/A
Dental Premiums
522-4550-
0213
$924 $894 $1,718 $1,000 $1,154 N/A
Vision Care
522-4550-
0214
$218 $211 $229 $250 $218 N/A
Pers
522-4550-
0220
$38,807 $19,050 $5,444 $4,301 $5,819 N/A
Workers' Comp
Premium
522-4550-
0231
$7,055 $1,130 $1,062 $1,098 $1,453 N/A
FICA/Medicare
522-4550-
0252
$4,996 $5,470 $4,964 $5,212 $5,356 N/A
Professional Services
522-4550-
0319
$439 $1,797 $1,000 $1,000 $500 N/A
Equipment Repair &
Maint
522-4550-
0351
$6,676 $16,067 $12,000 $13,000 $12,000 N/A
Vehicle Repair &
Maint
522-4550-
0352
$45,310 $56,778 $75,000 $75,000 $75,000 N/A
Travel/Training
Reimbursement
522-4550-
0366
$30 $189 $500 $379 $5,000 N/A
General Supplies
522-4550-
0375
$1,149 $672 $1,200 $2,400 $2,000 N/A
Small Tools &
Equipment
522-4550-
0381
$2,536 $531 $600 $400 $1,000 N/A
Fuel & Lubricants
522-4550-
0382
$94,979 $92,887 $100,000 $95,931 $104,000 N/A
Depreciation Exp
522-4550-
0499
$69,881 $110,391 $0 $0 $0 N/A
Mis Expenditures
522-4550-
0619
$892 $11,125 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 225
Machinery &
Equipment
522-4550-
0741
$0 -$22,249 $0 $0 $0 N/A
Vehicles
522-4550-
0742
$0 -$3,300 $263,086 $304,686 $443,000 N/A
Salary/Benefit
Allocation
522-4550-
0801
$9,837 $16,226 $11,879 $16,226 $16,226 N/A
Electric Charging
522-4550-
383
$6,000 N/A
Total Fleet Services: $372,300 $403,893 $585,667 $621,906 $773,541 N/A Total Internal Service: $1,029,182 $1,328,740 $1,967,700 $1,914,923 $2,399,890 N/A Total Expenditures: $1,029,182 $1,328,740 $1,967,700 $1,914,923 $2,399,890 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Assets, Net (43.6%)
Transfer Out (30.6%)
Allocated Personnel Costs (20%)
Reparis & Maintenance (4.8%)
Contractual Services (0.8%)
Materials & Services (0.3%)
City of Fort Bragg | Budget Book 2025 Page 226
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Salaries Depreciation Materials & Services
Contractual Services Reparis & Maintenance Allocated Personnel Costs Transfer Out Capital Assets, Net
FY2021
FY2022
FY2023FY2024FY2025
0 0.5
1 1.5
2 2.5
3 Expense Objects
Materials & Services
Electric Charging
522-4550-
383
$6,000 N/A
Total Materials &
Services:
$6,000 N/A
Allocated Personnel
Costs
Salary/Benefit
Allocation
520-4393-
0801
$105,998 $186,906 $105,998 $186,906 $105,998 N/A
Salaries & Wages,
Regular
521-4394-
0101
$67,363 $130,780 $167,774 $164,698 $189,276 N/A
Overtime
521-4394-
0102
$0 $37 $1,053 $1,200 $1,986 N/A
Comp Time Payout
521-4394-
0103
$1,693 $1,542 $878 $1,200 $1,500 N/A
Other Wages
521-4394-
0109
$0 $280 $360 $400 $400 N/A
Misc Insurance
Premiums & Fees
521-4394-
0210
$127 $242 $655 $700 $500 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 227
Medical Premium
Contribution
521-4394-
0211
$8,035 $12,722 $18,202 $18,201 $20,679 N/A
Dental Premiums
521-4394-
0213
$546 $864 $1,364 $1,364 $1,364 N/A
Vision Care
521-4394-
0214
$218 $346 $459 $458 $437 N/A
Pers
521-4394-
0220
$5,634 $10,588 $14,202 $12,116 $15,032 N/A
Workers' Comp
Premium
521-4394-
0231
$5,089 $2,496 $2,850 $2,947 $3,773 N/A
FICA/Medicare
521-4394-
0252
$5,272 $9,808 $13,010 $12,383 $14,018 N/A
Salary/Benefit
Allocation
521-4394-
0801
$7,992 $6,555 $7,992 $7,992 $7,992 N/A
Salaries & Wages,
Regular
522-4550-
0101
$66,722 $70,694 $62,481 $59,777 $69,024 N/A
Overtime
522-4550-
0102
$2,840 $3,177 $1,485 $800 $2,970 N/A
Comp Time
522-4550-
0103
$133 $2,841 $150 $300 $996 N/A
Vacation Payout
522-4550-
0104
$0 $0 $0 $9,050 $0 N/A
Sick Leave Payout
522-4550-
0105
$0 $0 $0 $10,138 $0 N/A
Other Pay
522-4550-
0109
$1,748 $2,727 $15,372 $0 $0 N/A
Misc Insurance
Premiums & Fees
522-4550-
0210
$300 $297 $280 $304 $165 N/A
Medical Premium
Contribution
522-4550-
0211
$16,829 $16,286 $27,216 $20,654 $21,660 N/A
Dental Premiums
522-4550-
0213
$924 $894 $1,718 $1,000 $1,154 N/A
Vision Care
522-4550-
0214
$218 $211 $229 $250 $218 N/A
Pers
522-4550-
0220
$38,807 $19,050 $5,444 $4,301 $5,819 N/A
Workers' Comp
Premium
522-4550-
0231
$7,055 $1,130 $1,062 $1,098 $1,453 N/A
FICA/Medicare
522-4550-
0252
$4,996 $5,470 $4,964 $5,212 $5,356 N/A
Salary/Benefit
Allocation
522-4550-
0801
$9,837 $16,226 $11,879 $16,226 $16,226 N/A
Total Allocated
Personnel Costs:
$358,377 $502,170 $467,077 $539,675 $487,996 N/A
Reparis & Maintenance
Facilities Maint &
Repair
520-4393-
0353
$15,601 $22,469 $22,500 $22,500 $22,500 N/A
Equipment Repair &
Maint
521-4394-
0351
$1,964 $1,862 $4,200 $4,200 $4,450 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 228
Equipment Repair &
Maint
522-4550-
0351
$6,676 $16,067 $12,000 $13,000 $12,000 N/A
Vehicle Repair & Maint
522-4550-
0352
$45,310 $56,778 $75,000 $75,000 $75,000 N/A
Total Reparis &
Maintenance:
$69,551 $97,177 $113,700 $114,700 $113,950 N/A
Capital Assets, Net
PEG Operating Costs
521-4390-
0623
$0 $526 $0 $0 $0 N/A
Training/Travel
Reimbursement
521-4394-
0366
$1,629 $2,666 $4,260 $1,000 $9,760 N/A
Small Tools &
Equipment
521-4394-
0381
$6,627 $5,955 $5,000 $5,000 $7,000 N/A
Hardware Exp
521-4394-
0382
$32,130 $33,494 $85,294 $82,294 $96,074 N/A
Software Exp
521-4394-
0383
$16,430 $10,709 $28,025 $28,025 $39,500 N/A
Licensing, Software &
Maint
521-4394-
0384
$358,693 $261,118 $332,407 $330,000 $335,061 N/A
Miscellaneous Exp
521-4394-
0619
$0 $0 $19,351 $12,000 $0 N/A
Travel/Training
Reimbursement
522-4550-
0366
$30 $189 $500 $379 $5,000 N/A
General Supplies
522-4550-
0375
$1,149 $672 $1,200 $2,400 $2,000 N/A
Small Tools &
Equipment
522-4550-
0381
$2,536 $531 $600 $400 $1,000 N/A
Fuel & Lubricants
522-4550-
0382
$94,979 $92,887 $100,000 $95,931 $104,000 N/A
Mis Expenditures
522-4550-
0619
$892 $11,125 $0 $0 $0 N/A
Machinery &
Equipment
522-4550-
0741
$0 -$22,249 $0 $0 $0 N/A
Vehicles
522-4550-
0742
$0 -$3,300 $263,086 $304,686 $443,000 N/A
Total Capital Assets,
Net:
$515,094 $394,324 $839,723 $862,115 $1,042,395 N/A
Contractual Services
Professional Services
520-4393-
0319
$0 $0 $15,000 $15,000 $8,000 N/A
Professional Services
521-4394-
0319
$390 $0 $21,200 $71,200 $10,000 N/A
Professional Services
522-4550-
0319
$439 $1,797 $1,000 $1,000 $500 N/A
Total Contractual
Services:
$828 $1,797 $37,200 $87,200 $18,500 N/A
Depreciation
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 229
Depreciation-Facilities
520-4393-
0499
$0 $6,800 $0 $0 $0 N/A
Depreciation
521-4394-
0499
$15,450 $16,081 $0 $0 $0 N/A
Depreciation Exp
522-4550-
0499
$69,881 $110,391 $0 $0 $0 N/A
Total Depreciation: $85,331 $133,272 $0 $0 $0 N/A
Transfer Out
Transfers to Other
Funds
520-7999-
0799
$0 $0 $510,000 $311,232 $731,049 N/A
Transfer to Other
Funds
521-7999-
0799
$0 $200,000 $0 $0 $0 N/A
Total Transfer Out: $0 $200,000 $510,000 $311,232 $731,049 N/A Total Expense Objects: $1,029,182 $1,328,740 $1,967,700 $1,914,923 $2,399,890 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Revenues Summary
$1,936,960
$217,675
(12.66% vs. prior year)
Internal Service Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
City of Fort Bragg | Budget Book 2025 Page 230
Revenue by Fund
2025 Revenue by Fund
Internal Services Fund (100%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
Internal Services Fund
FY2021
FY2022FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 231
Internal Services Fund
Facilities Maint &
Repair
Allocation - Int Serv
Fund
520-0000-
3498
$0 $288,548 $210,000 $288,548 $288,548 N/A
Interest Earned
520-0000-
3611
$2,176 $16,216 $500 $10,000 $5,000 N/A
Misc Revenues
520-0000-
3998
$8,400 $0 $0 $0 $0 N/A
Transfers from Other
Funds
520-7999-
7999
$0 $0 $200,000 $0 $0 N/A
Total Facilities Maint &
Repair:
$10,576 $304,764 $410,500 $298,548 $293,548 N/A
Technology Maint &
Repair
Allocation - Int Serv
Fund
521-0000-
3498
$0 $577,972 $612,088 $750,000 $831,371 N/A
Misc Revenue
521-0000-
3998
$0 $135 $6,884 $0 $0 N/A
Total Technology Maint
& Repair:
$0 $578,107 $618,972 $750,000 $831,371 N/A
Fleet Services
Allocation - Int Serv
Fund
522-0000-
3498
$0 $962,994 $479,513 $624,000 $773,541 N/A
Misc Revenue
522-0000-
3998
$0 $197 $5,000 $300 $500 N/A
Transfers from Other
Funds
522-7999-
7999
$0 $183,630 $205,300 $37,114 $38,000 N/A
Total Fleet Services: $0 $1,146,821 $689,813 $661,414 $812,041 N/A Total Internal Services
Fund:
$10,576 $2,029,692 $1,719,285 $1,709,962 $1,936,960 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 232
Revenues by Source
Projected 2025 Revenues by Source
Interdepartmental charges (97.8%)
Transfer from Other Funds (2%)
Use of Money & Property (0.3%)
Other Operating (0.03%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Other Operating Use of Money & Property Transfer from Other Funds Interdepartmental charges FY2021
FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 233
Revenue Source
Use of Money &
Property
Interest Earned
520-0000-
3611
$2,176 $16,216 $500 $10,000 $5,000 N/A
Total Use of Money &
Property:
$2,176 $16,216 $500 $10,000 $5,000 N/A
Interdepartmental
charges
Allocation - Int Serv
Fund
520-0000-
3498
$0 $288,548 $210,000 $288,548 $288,548 N/A
Allocation - Int Serv
Fund
521-0000-
3498
$0 $577,972 $612,088 $750,000 $831,371 N/A
Allocation - Int Serv
Fund
522-0000-
3498
$0 $962,994 $479,513 $624,000 $773,541 N/A
Total
Interdepartmental
charges:
$0 $1,829,514 $1,301,601 $1,662,548 $1,893,460 N/A
Other Operating
Misc Revenues
520-0000-
3998
$8,400 $0 $0 $0 $0 N/A
Misc Revenue
521-0000-
3998
$0 $135 $6,884 $0 $0 N/A
Misc Revenue
522-0000-
3998
$0 $197 $5,000 $300 $500 N/A
Total Other Operating: $8,400 $332 $11,884 $300 $500 N/A Transfer from Other
Funds
Transfers from Other
Funds
520-7999-
7999
$0 $0 $200,000 $0 $0 N/A
Transfers from Other
Funds
522-7999-
7999
$0 $183,630 $205,300 $37,114 $38,000 N/A
Total Transfer from
Other Funds:
$0 $183,630 $405,300 $37,114 $38,000 N/A
Total Revenue Source: $10,576 $2,029,692 $1,719,285 $1,709,962 $1,936,960 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 234
Revenue by Department
Projected 2025 Revenue by Department
Internal Service (100%)
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
Internal Service
FY2021
FY2022FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 235
Revenue
Internal Service
Non Departmental
Allocation - Int Serv
Fund
520-0000-
3498
$0 $288,548 $210,000 $288,548 $288,548 N/A
Interest Earned
520-0000-
3611
$2,176 $16,216 $500 $10,000 $5,000 N/A
Misc Revenues
520-0000-
3998
$8,400 $0 $0 $0 $0 N/A
Allocation - Int Serv
Fund
521-0000-
3498
$0 $577,972 $612,088 $750,000 $831,371 N/A
Misc Revenue
521-0000-
3998
$0 $135 $6,884 $0 $0 N/A
Allocation - Int Serv
Fund
522-0000-
3498
$0 $962,994 $479,513 $624,000 $773,541 N/A
Misc Revenue
522-0000-
3998
$0 $197 $5,000 $300 $500 N/A
Total Non
Departmental:
$10,576 $1,846,062 $1,313,985 $1,672,848 $1,898,960 N/A Transfers between
funds
Transfers from
Other Funds
520-7999-
7999
$0 $0 $200,000 $0 $0 N/A
Transfers from
Other Funds
522-7999-
7999
$0 $183,630 $205,300 $37,114 $38,000 N/A
Total Transfers
between funds:
$0 $183,630 $405,300 $37,114 $38,000 N/A
Total Internal Service: $10,576 $2,029,692 $1,719,285 $1,709,962 $1,936,960 N/A Total Revenue: $10,576 $2,029,692 $1,719,285 $1,709,962 $1,936,960 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Organizational Chart
Goal #1
Goal #2
City of Fort Bragg | Budget Book 2025 Page 236
Facilities Repair & Maintenance
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.
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.
Expenditure Summary
The FY 2025 Proposed Budget for the Facilities Repair & Maintenance Internal Service Fund (including transfers from the reserve to fund capital projects) is $136K. Major Facility Maintenance includes City Hall ($32k), Fort Building painting $10k.
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 $620K to under $100K based on the Fund’s Five-Year Financial Plan. The proposed Projects over the $50K threshold are listed in the Capital Improvement Program which includes City Hall Roof $175k, Guest House Rehabilitation $110k, E.City Hall Rehabilitation & Stabilization Design $250k. $136,498
-$7,000
(-4.88% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 237
ISF: Facilities Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
City of Fort Bragg | Budget Book 2025 Page 238
Five Year Maintenance Plan - Page 1 of 2
City of Fort Bragg | Budget Book 2025 Page 239
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Allocated Personnel Costs (77.7%)
Reparis & Maintenance (16.5%)
Contractual Services (5.9%)
Expense Objects
Allocated Personnel Costs
Salary/Benefit Allocation
520-4393-
0801
$105,998 $186,906 $105,998 $186,906 $105,998
Total Allocated Personnel
Costs:
$105,998 $186,906 $105,998 $186,906 $105,998
Reparis & Maintenance
Facilities Maint & Repair
520-4393-
0353
$15,601 $22,469 $22,500 $22,500 $22,500
Total Reparis &
Maintenance:
$15,601 $22,469 $22,500 $22,500 $22,500
Contractual Services
Professional Services
520-4393-
0319
$0 $0 $15,000 $15,000 $8,000
Total Contractual Services: $0 $0 $15,000 $15,000 $8,000 Depreciation
Depreciation-Facilities
520-4393-
0499
$0 $6,800 $0 $0 $0
Total Depreciation: $0 $6,800 $0 $0 $0
Total Expense Objects: $121,600 $216,175 $143,498 $224,406 $136,498 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 240
Technology Maintenance & Replacement
Isaac Whippy
City Manager
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.
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
Mobile Device Management
Network infrastructure administration
Layered CyberSecurity defense administration
Telecommunication administration and installations
Cloud services assessment and support
Software assessment, purchasing, and maintenance
Asset tracking for IT equipment
Social media and website maintenance
Live streaming and AV production of City meetings
Technical support for City/PD and other presenters at public meetings Public Wi-Fi administration and support
Digital file archiving and distribution
Public Access TV hardware allocation and administration Organizational Chart
Issac Whippy
Acting Finance Director
Deb Smith
Systems Analyst Lead
Information Technology
Mateo Ortiz
Systems Analyst
Information Technology
City of Fort Bragg | Budget Book 2025 Page 241
Authorized FTE's
AUTHORIZED FTE FY20 FY21 FY22 FY23 FY24
Information Technology 2 1 2 2 2
City of Fort Bragg | Budget Book 2025 Page 242
FY 2023/24 Top Accomplishments
Communication:
To help ensure the ability to communicate during emergencies, deployed FirstNet cellular phones to Police Department employees, and other critical infrastructure management employees. FirstNet is designed to protect the ability of First Responders to communicate during times of high cellular system use, as is experienced during emergencies. Also set up FirstNet cellular range extender equipment to Police Department Patrol Vehicles. When the Town Hall projector failed, implemented new High Definition 4K laser projector with much improved brightness that greatly enhances the ability of public meeting in-person attendees to see the information projected on the large wall screen.
Implemented new High Definition video output converters to increase 4K streams available.
Created new CV Starr Website, and integrated it with their payment system thereby enabling the option for customers easily to complete transactions online.
Embarked on a new level of PR engagement with our Citizens and Visitors by implementing a new higher standard of Video Generation for graphical promotions.
Implemented powerful Remote Monitoring and Management (RMM) system for all PC endpoints and Servers, thereby improving ability to communicate with employees about system issues they are experiencing, and resolve them real-time, remotely.
Improved useability of City Hall Conference Rooms by adding in-room mini-PCs for presentations, Zoom meetings, etc.
Saved telecommunications costs by causing the new phone system to complete all outbound Long Distance calls via the Internet (with fallback to local land-lines).
Expanded awareness of the availability of surplus City vehicles for sale by listing them online (and thereby helping to offset expenses as well).
Data / Network Security:
Added the ability to “see” all network traffic at City Hall and the Police Department, and to automatically detect, report, and block many types of malware that might try to remain stealthy and move within the network. This system can even detect, flag, and block based on patterns in encrypted traffic communication that indicate probable malware.
Implemented several additional current aspects of “Best Practices” security in our Windows Active Directory environment including implementing a “Tiered” level of security access in administrative / user accounts. Also performed the same in Microsoft Online Administration accounts.
Another key improvement in Active Directory network security was made by isolating Print Server functions to their own VM servers.
Implemented new internal WiFi environment with the best available security capabilities.
Implemented a Password Manager tool for IT, and began rolling out first to those who have access to the most critical data.
Acquired new critical security improvements for CV Starr, including a Next-Gen Firewall, Email security, and upgraded Endpoint Security.
In addition to using our new RMM tool to improve communication and responsiveness to users, we have implemented its powerful capability not only to automate the rollout of critical Windows and Application updates, but also to report to IT when these updates have failed and remediation is required.
Implemented new internal WiFi system for Employees, Elected Officials, and approved contractors that provides greatly enhanced security and visibility, as well as greatly improved performance / throughput.
Expanded government-approved, cloud-based server backups, with secure isolation of data from malware such as ransomware.
Continued to perform monthly Penetration testing and Vulnerability scanning using automated tools so we can have visibility to previously hidden weaknesses and prioritize addressing them.
Continued automated weekly email anti-“phishing” training campaigns via KnowBe4.
Continued automated quarterly CyberSecurity online training campaigns, also via KnowBe4.
Continued implementation of MFA where possible.
City of Fort Bragg | Budget Book 2025 Page 243
Infrastructure & Services Performance and Resiliency:
Began Phase One rollout of Toughbook Laptops to Police Department Patrol Vehicles that immediately enable personnel to access their Law Enforcement Records Management Suite (greatly improving efficiency and effectiveness in the field).
Implemented new File Servers that more than doubled capacity and performance.
Implemented new HyperV Virtual Machine host servers.
Added Domain Controller VMs at PD for High Availability.
Implemented centralized WiFi Controller to manage all sites’ new Wireless Access Points.
Continued annual process of replacing poorest performing endpoint hardware with new replacements.
Continued replacement of older, poor-performing monitors with new ones that greatly improve user ergonomics.
Continued roll-out of hardware upgrades required to maximize internal LAN switch availability, and ability to prioritize Voice over IP traffic.
Performance/Workload Measures
Notes:
- This year we have replaced the "Computer Viruses Blocked" Measurement with more detailed ones. - During FY23-24, many people began viewing public meeting videos on FaceBook, and so the views directly from our streaming service dropped. Data on views of Broadcasted meetings within FaceBook is not available. However, our followers and total number viewing content increased dramatically.
Indicators
FY 2021/22 FY 2022/23
FY
2023/24
Views of Broadcasted meetings (via streaming
provider) 52,782
9,648 3,424
FaceBook Followers / # Reached (total that viewed
content)
(N/A)
(N/A) 7591 /
125.1K
Number of requests for repairs and/or technical
assistance
1,398
1,064 1128
Computer viruses blocked 9,752
8173 (See
below)
Threats blocked by Edge Firewalls (Critical through
Medium) (N/A)
(N/A) 5550
Threats blocked by Endpoint Protection Software (N/A) (N/A) 169 Spam messages blocked (by Email protection) 197,728 148,679 27,761 Phishing / Malware Threats blocked (by Email
protection) (N/A)
(N/A) 3,457
City of Fort Bragg | Budget Book 2025 Page 244
FY 2024/25 Top Priorities
Communication:
As part of the Town Hall improvement project, IT will re-design the interior of the rear control room, and then work with Public Works to implement an improved layout for greatly improving usability, manageability and maintenance.
In Town Hall, replace EOL hardware and greatly reduce complexity (and possible points of failure) by implementing a new Video and Meetings core control system (with full native 4K capabilities).
Assist in the possible implementation of a new system for managing public meetings, public comments, etc.
Assist in the possible upgrade of our websites to implement both new capabilities, and easier management by staff.
Assess, choose, and implement a new eFax system.
Data / Network Security:
Continue implementation at all sites of the ability to “see” all network traffic, and to automatically detect, report, and block many types of malware that might try to remain stealthy and move within the network.
Complete implementation of the Password Manager for all staff that have a critical need for it.
Continue increasing CV Starr network security by replacing all EOL hardware and systems.
Implement feature available to us in our new RMM system to allow Contractor access to certain systems only, and track their access.
Expand new internal WiFi system to CV Starr.
Extend secure cloud backup services to CV Starr server.
Continue to perform monthly Penetration testing and Vulnerability scanning using automated tools so we can have visibility to previously hidden weaknesses and prioritize addressing them.
Continue automated weekly email anti-“phishing” training campaigns via KnowBe4.
Continue automated quarterly CyberSecurity online training campaigns, also via KnowBe4.
Continue implementation of MFA where possible.
Infrastructure & Services Performance and Resiliency:
Complete Phase Two rollout of Toughbook Laptops to Police Department Patrol Vehicles to implement electronic Dispatch capability (if not already fully completed during FY23-24).
Reduce downtime risk and possibility of performance issues by replacing remaining EOL hardware and systems at CV Starr, and implementing QoS for Voice traffic.
Add additional Domain Controllers at each location for local network resiliency.
Implement additional security and ease of use features of new internal WiFi system.
Continue annual process of replacing poorest performing endpoint hardware with new replacements.
Continue replacement of older, poor-performing monitors with new ones that greatly improve user ergonomics.
Expenditure Summary
The Information Technology (IT) FY 2025 Budget is set at $748,000, representing a 2.7% increase from the prior fiscal year. This budget includes the addition of a part-time employee (less than a 1,000 hours) to help the department manage the growing number of support tickets, increased employee count, and rising demands.
City of Fort Bragg | Budget Book 2025 Page 245
In FY 2022-23, the City implemented various upgrades to Network Systems, Office 365, and Firewalls in response to the escalating global cyber threats targeting organizations of all sizes. These necessary deferred upgrades have contributed to the year-over-year increase in the IT budget, which is essential for maintaining secure and resilient operations in the current environment. The proposed budget for FY 2025 will prioritize data and network security, infrastructure and service performance, resiliency, and communications.
The non-personnel costs in the IT budget for FY 2025 are $509,837, remaining unchanged 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 designed to pre-fund large purchases and repairs, helping to avoid significant annual fluctuations in funding needs. By the end of FY 2025, the fund balance is estimated to be under $9,000, based on the Fund’s 5-year plan and the substantial increases in operating expenditures during the last fiscal year.
Through these strategic investments, the City aims to bolster its IT infrastructure, ensuring robust, secure, and efficient operations that can meet the evolving needs of the community and its employees. $748,801
$20,266
(2.78% vs. prior year)
ISF: Information Technology (IT) Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
City of Fort Bragg | Budget Book 2025 Page 246
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Assets, Net (65.1%)
Allocated Personnel Costs (33%)
Contractual Services (1.3%)
Reparis & Maintenance (0.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Salaries
Depreciation
Reparis & Maintenance
Contractual Services
Allocated Personnel Costs
Capital Assets, Net
FY2021
FY2022
FY2023
FY2024
FY2025
$-0.2
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Allocated Personnel Costs
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 247
Salaries & Wages, Regular
521-4394-
0101
$67,363 $130,780 $167,774 $164,698 $189,276
Overtime
521-4394-
0102
$0 $37 $1,053 $1,200 $1,986
Comp Time Payout
521-4394-
0103
$1,693 $1,542 $878 $1,200 $1,500
Other Wages
521-4394-
0109
$0 $280 $360 $400 $400
Misc Insurance Premiums &
Fees
521-4394-
0210
$127 $242 $655 $700 $500
Medical Premium
Contribution
521-4394-
0211
$8,035 $12,722 $18,202 $18,201 $20,679
Dental Premiums
521-4394-
0213
$546 $864 $1,364 $1,364 $1,364
Vision Care
521-4394-
0214
$218 $346 $459 $458 $437
Pers
521-4394-
0220
$5,634 $10,588 $14,202 $12,116 $15,032
Workers' Comp Premium
521-4394-
0231
$5,089 $2,496 $2,850 $2,947 $3,773
FICA/Medicare
521-4394-
0252
$5,272 $9,808 $13,010 $12,383 $14,018
Salary/Benefit Allocation
521-4394-
0801
$7,992 $6,555 $7,992 $7,992 $7,992
Total Allocated Personnel
Costs:
$101,970 $176,260 $228,798 $223,660 $256,956
Reparis & Maintenance
Equipment Repair & Maint
521-4394-
0351
$1,964 $1,862 $4,200 $4,200 $4,450
Total Reparis & Maintenance: $1,964 $1,862 $4,200 $4,200 $4,450 Capital Assets, Net
Training/Travel
Reimbursement
521-4394-
0366
$1,629 $2,666 $4,260 $1,000 $9,760
Small Tools & Equipment
521-4394-
0381
$6,627 $5,955 $5,000 $5,000 $7,000
Hardware Exp
521-4394-
0382
$32,130 $33,494 $85,294 $82,294 $96,074
Software Exp
521-4394-
0383
$16,430 $10,709 $28,025 $28,025 $39,500
Licensing, Software & Maint
521-4394-
0384
$358,693 $261,118 $332,407 $330,000 $335,061
Miscellaneous Exp
521-4394-
0619
$0 $0 $19,351 $12,000 $0
Total Capital Assets, Net: $415,508 $313,943 $474,337 $458,319 $487,395 Contractual Services
Professional Services
521-4394-
0319
$390 $0 $21,200 $71,200 $10,000
Total Contractual Services: $390 $0 $21,200 $71,200 $10,000 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 248
Depreciation
Depreciation
521-4394-
0499
$15,450 $16,081 $0 $0 $0
Total Depreciation: $15,450 $16,081 $0 $0 $0
Total Expense Objects: $535,282 $508,147 $728,535 $757,379 $758,801 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Maint & Replacement
FY2021
FY2022FY2023FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
City of Fort Bragg | Budget Book 2025 Page 249
Information Technology - Five Year Projection
Information Technology Maintenance & Repair Internal Service Fund Detail Dept
FY 23-24
BUDGET
FY 24/25
Proposed
Budget
FY 25-26
Projected
Budget
FY 26-27
Projected
Budget
FY 27-28
Projected
Budget
FY 2
Proj
Bu
Cisco Capital and Port 53 for endpoint security licensing & monitoring ALL $18,139 $18,139 $25,000 $25,000 $25,000 $30 Cisco XDR Essentials Security Dashboard Subscription ALL $5,800 $6,090 $6,395 $6,714 $7 CDO-Cisco Firewall Cloud Management IT $2,041 $679 $713 $749 $787 $ MCN/AT&T - Fusion Internet at CH ALL $1,907 $2,086 $2,478 $2,478 $2,700 $2 Springbrook Maintenance Contract Due July 1 ALL $40,000 $25,860 $27,153 $28,511 $29,936 $3 Auto CAD Subscription Due in October PW $3,700 $3,836 $4,028 $4,229 $4,440 $4 Parcel Quest CDD $5,000 $5,997 $6,150 $6,300 $6,450 $6
Budget Software Finance $27,000 $15,000 $15,000 $16,000 $17,000 $18 PD IBM Maintenance TracNet PD $17,976 $18,875 $19,819 $20,810 $21,851 $22 TracNet IBM Server Maintenance (Previous: DLB Associates) PD $3,450 $2,710 $2,845 $2,988 $3,137 $3 Avanan / Checkpoint Spam / Malware Email Filter (was App River) ALL $5,520 $2,984 $3,098 $3,213 $3,328 $3 Granicus Annual Maintenance Website and Gov Message CityCouncil $18,791 $19,730 $20,716 $21,752 $22,840 $23 Granicus Encoder Licensing & Maintenance CityCouncil $3,787 Granicus Encoder New CityCouncil $0
Govenda (or other) Agenda etc. cloud / app subscription CityCouncil $11,000 $11,500 $12,000 $12,500 $13 Schedule Anywhere - PD Maintenancen PD $600
Adobe Enterprise agreement ALL $4,000 $5,241 $5,241 $5,491 $6,040 PD - Training TMS Annual Fees PD $2,400
Civic Plus Site $0
Code Publishing Company - Muni Code City Clerk $2,500 $2,500 $2,500 $2,500 $2,500 ESRI - ARC GIS concurrent users CDD $2,500 $4,936 $5,183 $5,442 $5,714 $6 Knowbe4 ALL $10,724 $12
Password Manager ALL $1,200 $2,589 $2,589 $2,718 $2,718 $2 Munimetrix Maintenance Due annually on July 28 / Papervision City Clerk $4,740 $4,740 $4,740 $4,740 $5,000 $5 Comcast For City at PD MDF ALL $5,000 $4,866 $4,866 $4,966 $4,966 $4 Comcast Town Hall CityCouncil $1,604 $1,604 $1,604 $1,700 $1,700 $1 Comcast WT/CY Internet / VPN to PD PW $2,667 $2,667 $2,667 $2,767 $2,767 $2 Comcast For CV Starr CV Starr $3,696 $3,696 $4,000 $4,000 $4 PD Netmotion PD $1,525
PD Netmotion Server PD
MCN - Fortbragg.com registration ALL $240 $60 $60 $60 $60 $ Beacon/Badger Read Center support (Water software) Finance $0 $2,808 $2,948 $3,096 $3,251 $3 CommSys CLIPs Annual Maintenance-PD PD $1,001 $1,001 $1,001 $1,001 $1,001 $1 Dude Solutions (DBA: Brightly) Maint Software PW $6,000 $6,000 $6,300 $6,300 $6,615 $6 Next Request - PRA S/W City Clerk $4,850 $6,146 $6,576 $7,036 $7,529 $8 Organization-wide wildcard SSL Certificate - Digicert IT $600 $916 $962 $1,010 $1,060 $1 StarLink @PD for CFB, and Starlink Roaming for Emergencies ALL $7,320 $7,800 $7,800 $7,800 $7,900 $7 Zoom ALL $816 $853 $860 $870 $880 $8
Windows 365-Emails ALL
Archive Social (Social media archiving for PRA) City Clerk $5,990 PageFreezer (Social media archiving for PRA) City Clerk $4,463 $14,200 $1 Druva - Backup System - Cloud back ups ALL $7,666 $7,666 $8,000 $8,000 $8,000 $8 Net-File FPPC 700 Filing - City Clerk City Clerk $2,900 $3,045 $3,197 $3,357 $3,525 $3 New Kiosk - (Was Connected sign) City Clerk $3,500 $3,500 $250 $250 $250 $ Cisco Firewall Threat Defense Licensing & VPN Licensing ALL $2,671 $7,746 $8,132 $8,540 $8,966 $9 Cisco SmartNet Maintenance Contract & VPN -Firewalls ALL $1,600 $1,965 $2,062 $2,165 $2,274 $2 DUO Multifactor Authentication IT $1,710 $1,800 $1,845 $1,937 $2,033 $2 Cloud-based Infrastrucutre Device Logs retention IT $11,379 $12,289 vPen Testing annual software IT $7,500 $7,500 $7,500 $7,500 $7,500 $7 Cisco LAN Switches Licensing and SmartNet (Maintenance) ALL $13,855 $13,855 $13,855 $34,332 $8,849 $9 CV Starr Cisco LAN Switches Licensing and SmartNet (Maintenance) CVStarr $11,969 $13,405 Cisco Wireless Access Points Internal Network Maintenance ALL $773 $5,720 $800 $6 City of Fort Bragg | Budget Book 2025 Page 250
Docusign City Clerk $1,725 $1,725 $1,750 $1,775 $1,800 $1 Nor-Cal Telephone Repair Service ALL $0
New Telephone System Licensing & Maintenance ALL $12,240 $2,610 $500 $500 $500 $5 Ninja RMM (was TeamViewer) IT $467 $3,000 $3,000 $3,150 $3,150 $3 Zoho IT Ticketing system IT $624 $640 $656 $672 $
Mailgun ALL $1,080 $1,080 $1,100 $1,100 $1,120 $1
Trello Project Tracking IT $120 $120 $130 $140 $150 $
MCN/AT&T Internet at CV Starr ALL
MDM - Mobile Device Manager IT $5,300 $1,650 $1,732 $1,819 $1,910 $2 Verkada Door Access Control Install & 10-Yr Licensing - CH, TH $50,484 Verkada Additional Cameras Install & Licensing - TH, GHM TH $36,093 Verkada Additional Cameras Install & Licensing - CH IT $54,580 NeoGov HR $15,941 $16,738 $17,574 $18,454 $19
Subtotal - Software/Hardware Support Maintenance: $276,577 $344,924 $341,351 $359,297 $303,742 $33 Miscellaneous Small Tools - Cables, batteries, tools, ect.) IT $5,000 $7,000 $5,000 $5,100 $5,200 $5 Sub-total- Small Tools & Equipment: $5,000 $7,000 $5,000 $5,100 $5,200 $5 UPS Batteries IT $500 $750 $750 $750 $1,000 $1
Network Cabling IT $1,500 $1,500 $1,500 $1,500 $1,500 $1 Charging cables and bricks IT $200 $200 $200 $200 $200 $2 Video Cards 'Boards Cameras IT $2,000 $2,000 $2,000 $2,000 $2,000 $2 Sub-total- Equipment Repair: $4,200 $4,450 $4,450 $4,450 $4,700 $4 Hardware
User WorkStation Replacement ALL $18,000 $40,500 $30,000 $32,000 $34,000 $36 Laptops ALL $1,800 $7,500 $1,500 $1,500 $1,700 $1
User Monitor Replacements ALL $3,600 $3,750 $3,900 $4,050 $4,200 $4 Plotters/Printers ALL $2,000 $1,000 $1,000 $1,250 $1,250 $1 iPads for Council/Planning Commission CityCouncil $0 $400 $400 $500 $500 $1 Granicus Encoder New CityCouncil $0
TownHall Cables CityCouncil $600 $500 $500 $600 $600 $7 55 Inch Monitor for WWTF SCADA PW $0 $1,200
Security Cameras - BBP PW
SCADA Computer with Video Cards PW $3,500
Security Camera Monitoring for CH IT
Public Use Kiosk PC, Monitor, SW, etc. CityClerk $0 $4,000 $250 $250 $250 $ Wireless Access Points Internal Network CV Starr $0 $3,572 $0 Mixing board Town Hall CityCouncil $0 $1,000 $1
HyperV Server ALL
Microphone Equipment CityCouncil $2,000 $1,200 $1,200 $1,500 $1,500 $1 Environmental Controls and Racking equipment / parts IT $500 $500 $200 $200 $200 $ Email Server Dell R730 Hyper V ALL
UPS for PD & CH server rooms ALL $7,000 $3,700
Replace all EOL LAN switches with New models $15,929 $31,574 $0 Replacement and new Firewall IT $0 $0
New Backup Hardrives IT $0 $0
PD - UPD Connection PD
Phones and Headsets All $400 $800 $600 $600 $800 $8
Verkada Door Access Control H/W - CH, TH CH, TH $32,270 Verkada Cameras H/W - TH, GHM TH $17,949
Verkada Additional Cameras H/W - CH IT $33,280
Sub-total- Hardware: $51,829 $131,266 $58,499 $79,230 $46,200 $49 Windows Server Software 2022 ALL $24,025 $0 $0
City of Fort Bragg | Budget Book 2025 Page 251
Windows 11 Pro OS ALL $4,000
Office Standard 80 @ 239 ALL
MS 365 Government G3 Plan (Part of Enterprise Agreement) ALL $28,080 $29,500 $29,500 $32,450 $32,450 $32 MS Enterprise Agreement other licenses (inc. Windows Server OS) ALL $10,000 $10,000 $11,000 $11,000 $11 Sub-total- Software $56,105 $39,500 $39,500 $43,450 $43,450 $43 Storm Wind - Distance Learning IT $0 $3,500 $0 $3,500
Training/Travel IT $4,000 $6,000 $6,000 $6,500 $6,500 $7 MISAC Fee IT $260 $260 $260 $260 $260
Sub-total- Training & Confrence $4,260 $9,760 $6,260 $10,260 $6,760 $7 13DB Antenna IT
Wireless station IT
Equipment repair IT
ESTIMATE to replace /upgrade Public WiFi for all of downtown IT $30,000 $8,000 $8,000 $8 Sub-total- Public Wi-Fi $0 $0 $30,000 $8,000 $8,000 $8
NIST 800-171 & Other Security Consultants IT $45,000 $10,000 $45,000 $10,000 $10,000 Unexpected Consultancy IT $5,000 $10,000 $10,000 $10,000 $10,000 Sub-total- Professional Services $50,000 $20,000 $55,000 $20,000 $20,000 Treatment SCADA Systems (was "upgrade to 64 bit") PW $10,000 $10,000 $10,000 $10,000 $10 Rexel WT Rockwell S/W SCADA Systems support / maintenance PW $665 $665 $700 $700 $7 Dude Solutions (DBA: Brightly) Maint Software PW $1,606 $1,686 $1,686 $1,770 $1 PW field Laptops / Toughbooks PW $3,500 $0
DownHome Loan Manager (FIN-CDBG Funds-cloud service) Finance $1,458 $1,750 $2,100 $2,519 $3 Water Treatment IPad / iPhone Covers PW $100 $120 $250 $ Public Works Phone Covers PW $25 $25 $30 $30 $
PD Smart Phone Covers PD $50 $50 $60 $60 $
Part Time AV Tech PEG Work (see Payroll) PEG $25,291 $26,050 $26,050 $26,831 $2 AT&T T1 ==> Fiber UPD Dispatch to Ukiah Sheriff's Office PD $4,444 $4,444 $4,444 $4,444 $4 Granicus Code Enforcement annual subsciption PD $3,780 $3,780 $4,000 $4,000 $4 APBnet-TRAK-CriticalReach-Crime Bulletin Software - PD PD $600 $600 $600 $600 $600 Live Scan Machine TO BE PAID FOR WITH AF FUNDS PD $3,600 $3,600 $4,356 $4,791 $5,270 PD Cogent - Criminal (booking) LiveScan Machine PD
PD Vision Mobile Software PD $15,054 $2,845 $2,988 $3,137 $3,294 $3 PD Netmotion Server - AF PD $0
Additional Verkada Cameras and Door Access Control - WT PW $25,500 Additional Verkada Cameras and Door Access Control - WWT PW $0 $10,000 Additional Verkada Cameras - BBP -- ESTIMATE PW $6,000 $0 BlueBeam software PW $1,150 $1,500 $1,500 $1,550 $1,575 $1 Starlink for WWT PW $1,320 $1,320 $1,370 $1,370 $1
FirstNet PD $25,943 $11,020 $11,020 $11,020 $11,020 $13 Other information (Not Calculated to IT Budget) $49,847 $74,204 $95,834 $81,658 $73,733 $70 Comcast Franklin Studio Internet / Wi-Fi PEG $2,551 $2,551 $2,551 $2,650 $2,650 $2 TH Camera Replacement TH $250 $250 $250 $3
Small Component Replacement TH $250 $250 $250 $250 $
Replacement Tricaster Server TH $10,500
Replacement Mac Server TH $8,000
Softron Software TH $2,800
City of Fort Bragg | Budget Book 2025 Page 252
Replace speakers and recable audio / video TH $6,000 $15,000 Sub-total- PEG $19,351 $2,801 $28,551 $3,150 $3,150 $3
Total Information Techonology $517,169 $633,905 $664,445 $614,595 $514,935 $52 City of Fort Bragg | Budget Book 2025 Page 253
Fleet & Equipment
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.
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 petroleumbased fuels, including the purchase of alternative fuel vehicles and hybrids whenever possible.
Provide regular inspection and maintenance of the City's fleet and equipment. City staff maintained 29 public work vehicles, 21 police vehicles, two city hall vehicles and six trailers. Vehicles include 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.
City of Fort Bragg | Budget Book 2025 Page 254
Vehicle Replacement Plan
Unit No. Make Yr. Model Hrs/Miles
FY 23/24
Budget
FY 24/25
Proposed
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
New New 2021 Generator
PW 12 Peterbuilt 1996 10yd Dump 429,174 $ 225,000
WWT31 NISSAN 2007 FRONTIER 64,414 $37,000
48 FORD 2008 Ranger 80,830
WT1 Dodge 2005 1500 Q. CAB 80,736 $30,000
PW16 FORD 2006 F-150 X-TRA 84,419 $50,000
PW46 STERLING 2020 Vactor 2,576
PW1 CHEV. 2000 3500 Flatbed 44,143 sold
CHE121 FORD 2006 ESCAPE 59,407 sold $38,000
PW5 FORD 2006 F-250 SERV. 88,706 $75,000
Public Works Sub-Total $112,000 $275,000 $30,000 $38,000 PD745 FORD 2020 Ford Van 9,000
PD735 FORD 2005 CROWN VIC 89,424 $40,000
PD747 FORD 2009 ESCAPE 140,000 $40,000
PD744 FORD 2008 RANGER 65,000
PD1403 FORD 2014 INTERCEPTOR 95,000 $40,000
PD501 FORD 2015 INTERCEPTOR 74,000 $83,000
PD500 FORD 2015 INTERCEPTOR 88,000 $83,000 $40,000
PD509 FORD 2015 TAURUS 167,000 $45,000
PD503 FORD 2015 INTERCEPTOR 89,425 $70,000
PD510 FORD 2015 TAURUS 73,098 $45,000
PD502 FORD 2015 INTERCEPTOR 57,688 $70,000
PD507 FORD 2016 INTERCEPTOR 74,768 $70,000
PD508 FORD 2016 INTERCEPTOR 49,340 $73,000
PD513 FORD 2018 INTERCEPTOR 40,146 $62,000
Police Sub-Total $83,000 $128,000 $115,000 $70,000 $70,000 $295,000 Total Replacement Costs $195,000 $403,000 $145,000 $108,000 $70,000 $295,000 Expenditures Summary
In FY 2023, new-car prices since the pandemic have caused significant increases nationwide caused by the supply chain disruption (in global semiconductor 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 2023.
In the FY 2025 Budget, two police vehicles are being proposed to be replaced for $128K and Public Works vehicles at $275k – 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.
$773,541
$187,874
(32.08% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 255
ISF: Fleet Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Assets, Net (71.7%)
Allocated Personnel Costs (16.2%)
Reparis & Maintenance (11.2%)
Materials & Services (0.8%)
Contractual Services (0.06%)
City of Fort Bragg | Budget Book 2025 Page 256
Budgeted and Historical Expenditures by Expense Type
Millions
Depreciation
Contractual Services Materials & Services
Reparis & Maintenance
Allocated Personnel Costs
Capital Assets, Net
FY2021FY2022
FY2023
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Materials & Services
Electric Charging
522-4550-
383
$6,000 N/A
Total Materials &
Services:
$6,000 N/A
Allocated Personnel
Costs
Salaries & Wages,
Regular
522-4550-
0101
$66,722 $70,694 $62,481 $59,777 $69,024 N/A
Overtime
522-4550-
0102
$2,840 $3,177 $1,485 $800 $2,970 N/A
Comp Time
522-4550-
0103
$133 $2,841 $150 $300 $996 N/A
Vacation Payout
522-4550-
0104
$0 $0 $0 $9,050 $0 N/A
Sick Leave Payout
522-4550-
0105
$0 $0 $0 $10,138 $0 N/A
Other Pay
522-4550-
0109
$1,748 $2,727 $15,372 $0 $0 N/A
Misc Insurance
Premiums & Fees
522-4550-
0210
$300 $297 $280 $304 $165 N/A
Medical Premium
Contribution
522-4550-
0211
$16,829 $16,286 $27,216 $20,654 $21,660 N/A
Dental Premiums
522-4550-
0213
$924 $894 $1,718 $1,000 $1,154 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 257
Vision Care
522-4550-
0214
$218 $211 $229 $250 $218 N/A
Pers
522-4550-
0220
$38,807 $19,050 $5,444 $4,301 $5,819 N/A
Workers' Comp
Premium
522-4550-
0231
$7,055 $1,130 $1,062 $1,098 $1,453 N/A
FICA/Medicare
522-4550-
0252
$4,996 $5,470 $4,964 $5,212 $5,356 N/A
Salary/Benefit
Allocation
522-4550-
0801
$9,837 $16,226 $11,879 $16,226 $16,226 N/A
Total Allocated
Personnel Costs:
$150,409 $139,004 $132,280 $129,110 $125,041 N/A
Reparis & Maintenance
Equipment Repair &
Maint
522-4550-
0351
$6,676 $16,067 $12,000 $13,000 $12,000 N/A
Vehicle Repair & Maint
522-4550-
0352
$45,310 $56,778 $75,000 $75,000 $75,000 N/A
Total Reparis &
Maintenance:
$51,986 $72,845 $87,000 $88,000 $87,000 N/A
Capital Assets, Net
Travel/Training
Reimbursement
522-4550-
0366
$30 $189 $500 $379 $5,000 N/A
General Supplies
522-4550-
0375
$1,149 $672 $1,200 $2,400 $2,000 N/A
Small Tools &
Equipment
522-4550-
0381
$2,536 $531 $600 $400 $1,000 N/A
Fuel & Lubricants
522-4550-
0382
$94,979 $92,887 $100,000 $95,931 $104,000 N/A
Mis Expenditures
522-4550-
0619
$892 $11,125 $0 $0 $0 N/A
Machinery &
Equipment
522-4550-
0741
$0 -$22,249 $0 $0 $0 N/A
Vehicles
522-4550-
0742
$0 -$3,300 $263,086 $304,686 $443,000 N/A
Total Capital Assets,
Net:
$99,585 $79,855 $365,386 $403,796 $555,000 N/A
Contractual Services
Professional Services
522-4550-
0319
$439 $1,797 $1,000 $1,000 $500 N/A
Total Contractual
Services:
$439 $1,797 $1,000 $1,000 $500 N/A
Depreciation
Depreciation Exp
522-4550-
0499
$69,881 $110,391 $0 $0 $0 N/A
Total Depreciation: $69,881 $110,391 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 258
Total Expense Objects: $372,300 $403,893 $585,667 $621,906 $773,541 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 259
Enterprise Funds
Expenditures Summary
$34,673,045
$6,140,651
(21.52% vs. prior year)
Enterprise Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
City of Fort Bragg | Budget Book 2025 Page 260
Expenditures by Fund
2025 Expenditures by Fund
Water Enterprise Fund (61.7%)
Wastewater Enterprise Fund (20.7%)
CV Starr Enterprise Fund (17.6%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
CV Starr Enterprise Fund Wastewater Enterprise Fund Water Enterprise Fund FY2021
FY2022FY2023
FY2024
FY2025
0 5
10 15
20 25
30 35
40 City of Fort Bragg | Budget Book 2025 Page 261
Water Enterprise Fund
Water Works O & M
Salaries & Wages
610-4610-
0101
$258,678 $334,408 $393,535 $392,611 $263,240 N/A
Overtime
610-4610-
0102
$11,632 $9,780 $7,018 $9,500 $6,031 N/A
Comp Time Payout
610-4610-
0103
$10,283 $6,366 $7,000 $8,000 $8,000 N/A
Vacation Payout
610-4610-
0104
$4,044 $2,524 $0 $2,067 $0 N/A
Other Pay
610-4610-
0109
$12,562 $17,739 $13,684 $16,957 $19,000 N/A
Misc Insurance Premium
610-4610-
0210
$933 $1,192 $1,778 $1,778 $2,000 N/A
Medical Premium
Contribution
610-4610-
0211
$41,905 $66,460 $96,185 $80,146 $72,070 N/A
Uniforms
610-4610-
0212
$0 $0 $2,756 $2,756 $1,917 N/A
Dental Premiums
610-4610-
0213
$2,861 $4,297 $6,699 $4,541 $4,030 N/A
Vision Care
610-4610-
0214
$721 $1,046 $1,487 $1,487 $1,282 N/A
PERS
610-4610-
0220
$116,143 $69,961 $94,559 $42,984 $68,484 N/A
Retiree Medical Benefits
610-4610-
0224
$30,168 $38,352 $0 $16,745 $38,000 N/A
Workers Comp Premium
610-4610-
0231
$8,505 $9,397 $38,637 $6,913 $28,510 N/A
FICA/Medicare
610-4610-
0252
$21,664 $26,416 $35,282 $33,242 $20,911 N/A
Legal
610-4610-
0311
$1,289 $1,145 $20,000 $3,000 $20,000 N/A
Auditing & Accounting
610-4610-
0312
$9,574 $12,092 $13,000 $7,775 $9,000 N/A
Professional Services
610-4610-
0319
$63,848 $53,399 $40,000 $30,000 $0 N/A
Equipment Repair & Maint
610-4610-
0351
$0 $246 $0 $0 $0 N/A
Property Premium
610-4610-
0360
$31,351 $50,151 $62,689 $53,392 $58,732 N/A
Telephone &
Communication
610-4610-
0362
$2,409 $2,552 $2,600 $2,500 $2,700 N/A
Postage
610-4610-
0372
$12,599 $12,765 $7,100 $11,000 $11,000 N/A
Licenses & Permits
610-4610-
0373
$8,176 $0 $0 $0 $0 N/A
General Supplies
610-4610-
0375
$0 $264 $0 $0 $0 N/A
Grant- Arreage Grant
610-4610-
0376
$29,746 $0 $0 $0 $0 N/A
Name Account
ID
Account
ID
FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Amended
FY2024
Amended
FY2024
Estimated YE
FY2024
Estimated YE
FY2025
Proposed
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 262
PERS UAL additional
Payment
610-4610-
0387
$50,000 -$50,000 $25,000 $25,000 $25,000 N/A
Allocation to IT Int Serv
Fund
610-4610-
0396
$16,047 $37,289 $16,047 $37,289 $37,289 N/A
Admin Costs Allocation
610-4610-
0399
$662,337 $624,737 $430,418 $430,418 $430,418 N/A
Depreciation Expense
610-4610-
0499
$364,752 $364,563 $0 $0 $0 N/A
Salary/Benefits Allocation
610-4610-
0801
$469,234 $562,362 $469,234 $469,234 $469,234 N/A
Training/Travel
Reimbursement
610-4611-
0366
$1,973 $3,089 $5,000 $1,000 $6,000 N/A
General Supplies
610-4611-
0375
$30,323 $89,942 $100,000 $100,000 $100,000 N/A
Small Tools & Equipment
610-4611-
0381
$3,110 $11,929 $7,500 $7,500 $7,500 N/A
Laboratory
610-4612-
0313
$7,118 $9,987 $15,000 $11,000 $15,000 N/A
Professional Services
610-4612-
0319
$18,424 $62,651 $49,258 $50,000 $40,000 N/A
Dues & Memberships
610-4612-
0320
$502 $686 $500 $500 $500 N/A
Fleet Services
610-4612-
0322
$67,942 $192,153 $58,348 $58,348 $58,348 N/A
Laboratory Supplies
610-4612-
0342
$3,585 $5,987 $10,000 $5,000 $10,000 N/A
Chemicals
610-4612-
0343
$37,103 $34,584 $40,000 $40,000 $55,000 N/A
Equipment Repair & Maint
610-4612-
0351
$43,144 $31,295 $41,378 $41,378 $50,000 N/A
Building Repair & Maint
610-4612-
0353
$1,997 $2,987 $2,500 $500 $2,500 N/A
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,188 $2,293 $2,000 $2,100 $2,000 N/A
Training/Travel
Reimbursement
610-4612-
0366
$3,219 $3,327 $5,500 $2,000 $7,000 N/A
Licenses & Permits
610-4612-
0373
$2,441 $34,843 $24,000 $24,000 $24,000 N/A
General Supplies
610-4612-
0375
$2,199 $2,489 $3,000 $2,000 $3,000 N/A
Medical/Safety Supplies
610-4612-
0376
$423 $1,590 $3,000 $3,000 $3,500 N/A
Small Tools & Equipment
610-4612-
0381
$5,499 $6,911 $7,000 $2,000 $7,000 N/A
Utilities
610-4612-
0383
$147,423 $174,940 $175,000 $175,000 $192,000 N/A
Infrastructure
610-4612-
0751
$0 $0 $30,000 $30,000 $60,000 N/A
Principal
610-4612-
0911
$0 $25,357 $332,000 $279,111 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 263
Interest
610-4612-
0912
$54,707 $67,127 $5,080 $5,729 $0 N/A
Fees
610-4612-
0913
$727 $638 $3,000 $0 $0 N/A
Transfer to Other Funds
610-7999-
0799
$0 $0 $177,534 $308,646 $734,240 N/A
Total Water Works O & M: $2,675,506 $3,024,304 $2,881,306 $2,838,147 $2,974,435 N/A Water Recession Reserve
Transfer to other Funds
612-7999-
0799
$900,257 $75,000 $0 $0 $0 N/A
Total Water Recession
Reserve:
$900,257 $75,000 $0 $0 $0 N/A
Non-Routine Maintenance- Water
Machinery & Equipment
614-4614-
0741
$5,111 $0 $0 $0 $0 N/A
Total Non-Routine
Maintenance-Water:
$5,111 $0 $0 $0 $0 N/A
Capital Reserve-Water
Transfer to Other Funds
615-7999-
0799
$0 $0 $1,724,194 $0 $2,397,589 N/A
Total Capital Reserve-Water: $0 $0 $1,724,194 $0 $2,397,589 N/A Water Works Capacity Fees
Transfer to Other Funds
640-7999-
0799
$707,766 $2,950,000 $0 $0 $698,505 N/A
Total Water Works Capacity
Fees:
$707,766 $2,950,000 $0 $0 $698,505 N/A
Water Capital Projects
Recycled Water Design
651-6001-
0311
$0 $0 $0 $0 $500,000 N/A
CIP-Water Treatment Plant
651-6006-
0731
$0 $0 $5,290,344 $1,026,000 $6,200,000 N/A
Engineering-Raw Water
Line Rep
651-6007-
0310
$0 $0 $201,928 $0 $0 N/A
CIP Raw Water Line
Replacement
651-6007-
0731
$0 $0 $4,055,000 $500,000 $3,772,000 N/A
CIP-Pudding Creek Wtr
Main
651-6008-
0731
$0 $0 $826,065 $139,126 $1,015,450 N/A
Madsen Hole
651-6009-
0731
$0 $0 $0 $0 $300,000 N/A
Water Meter Replacement
CIP
651-6127-
0731
$0 $10,500 $1,390,803 $100,000 $944,464 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 264
Distribution System RehabCIP
651-6128-
0731
$0 $0 $718,268 $450,000 $368,505 N/A
Oneka
651-6129-
0731
$0 $0 $800,000 $49,000 $800,000 N/A
Desalination and
Groundwater
651-6130-
0731
-$6,497 $0 $0 $0 $0 N/A
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0 $0 $500,000 $139,126 $1,015,450 N/A
CIP- Raw Water Reservoir
651-6135-
0731
$2,398 $0 $28,975 $5,000 $0 N/A
CIP - Extend Water System
-Nor
651-6136-
0731
$0 $0 $300,000 $0 $400,000 N/A
Total Water Capital Projects: -$4,100 $10,500 $14,111,383 $2,408,252 $15,315,869 N/A Total Water Enterprise Fund: $4,284,540 $6,059,804 $18,716,882 $5,246,399 $21,386,398 N/A Wastewater Enterprise Fund
Wastewater O & M
Sal/Benefit Recovery Costs
710-0000-
3499
-$132,940 -$181,640 -$132,940 -$181,640 -$132,940 N/A
Transfer to Other Funds
710-4522-
0799
$2,917,890 $2,882,899 $0 $185,010 $185,130 N/A
Auditing & Accounting
710-4710-
0312
$11,701 $10,092 $11,701 $7,034 $10,000 N/A
Professional Services
710-4710-
0319
$40,011 $40,781 $30,000 $14,246 $25,000 N/A
Liability Deductible
710-4710-
0359
$0 $0 $0 $80 $100 N/A
Property Premium
710-4710-
0360
$49,798 $56,506 $112,645 $112,645 $113,771 N/A
Telephone &
Communication
710-4710-
0362
$966 $932 $1,000 $1,000 $1,000 N/A
Postage
710-4710-
0372
$3,883 $3,702 $4,000 $2,500 $4,000 N/A
Allocation to IT Int Serv
Fund
710-4710-
0396
$48,141 $51,272 $48,141 $51,272 $51,272 N/A
Admin Costs Allocation
710-4710-
0399
$1,150,759 $1,368,274 $636,754 $636,754 $636,754 N/A
Depreciation Expense
710-4710-
0499
$829,815 $816,894 $0 $0 $0 N/A
Salary/Benefits Allocation
710-4710-
0801
$3,769 $20,001 $3,769 $20,001 $20,001 N/A
Professional Services
710-4711-
0319
$0 $0 $5,000 $0 $5,000 N/A
Equipment Repair & Maint
710-4711-
0351
$0 $1,952 $0 $0 $0 N/A
Training/Travel
Reimbursement
710-4711-
0366
$1,758 $0 $3,500 $1,000 $4,500 N/A
General Supplies
710-4711-
0375
$28,161 $16,098 $15,000 $15,000 $12,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 265
Small Tools & Equipment
710-4711-
0381
$1,580 $3,814 $4,000 $3,000 $4,000 N/A
Salaries & Wages, Regular
710-4712-
0101
$383,146 $450,742 $484,694 $483,303 $401,441 N/A
Overtime
710-4712-
0102
$30,567 $22,715 $11,671 $26,000 $11,068 N/A
Comp Time Payout
710-4712-
0103
$9,553 $8,219 $6,318 $10,000 $10,000 N/A
Vacation Payout
710-4712-
0104
$2,852 $1,284 $0 $672 $0 N/A
Other Pay
710-4712-
0109
$20,681 $36,826 $0 $26,000 $30,000 N/A
Misc Insurance Premiums
& Fees
710-4712-
0210
$1,378 $1,500 $2,059 $2,058 $2,058 N/A
Medical Premium
Contribution
710-4712-
0211
$80,866 $98,055 $122,556 $121,000 $109,906 N/A
Uniforms
710-4712-
0212
$4,065 $4,139 $3,350 $3,000 $3,000 N/A
Dental Premiums
710-4712-
0213
$4,971 $5,965 $8,588 $8,254 $4,030 N/A
Vision Care
710-4712-
0214
$1,228 $1,640 $1,640 $1,653 $1,966 N/A
Pers
710-4712-
0220
$146,528 $388,605 $68,387 $43,500 $68,983 N/A
Retiree Medical Benefits
710-4712-
0224
$30,168 $48,811 $0 $52,000 $46,000 N/A
Worker's Comp Premium
710-4712-
0231
$13,459 $25,353 $24,513 $8,514 $28,510 N/A
Worker's Comp Deductible
710-4712-
0232
$4,164 $0 $0 $0 $0 N/A
FICA/Medicare
710-4712-
0252
$33,319 $39,185 $39,783 $40,792 $31,890 N/A
Laboratory
710-4712-
0313
$25,491 $40,817 $45,000 $35,000 $40,000 N/A
Professional Services
710-4712-
0319
$283,076 $355,074 $628,775 $628,775 $325,000 N/A
Dues & Memberships
710-4712-
0320
$150 $826 $1,000 $300 $800 N/A
Fleet Services
710-4712-
0322
$119,196 $326,121 $116,994 $116,994 $116,994 N/A
Laboratory Supplies
710-4712-
0342
$146 $0 $0 $0 $0 N/A
Chemicals
710-4712-
0343
$72,634 $131,542 $249,821 $199,667 $140,000 N/A
Equipment Repair & Maint
710-4712-
0351
$112,866 $82,684 $81,082 $85,000 $85,000 N/A
Building Repair & Maint
710-4712-
0353
$4,950 $10,504 $9,000 $8,000 $8,000 N/A
Laundry/Cleaning/Janitorial
710-4712-
0354
$746 $714 $750 $750 $500 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 266
Training/Travel
Reimbursement
710-4712-
0366
$2,111 $1,824 $1,000 $3,000 $5,000 N/A
Postage
710-4712-
0372
$8,700 $9,100 $8,000 $8,000 $8,000 N/A
Licenses & Permits
710-4712-
0373
$21,720 $7,804 $17,000 $17,000 $17,000 N/A
General Supplies
710-4712-
0375
$4,774 $4,436 $4,500 $4,500 $4,500 N/A
Medical/Safety Supplies
710-4712-
0376
$6,069 $5,554 $3,000 $4,000 $5,000 N/A
Boot Expense
710-4712-
0377
$1,168 $2,359 $2,400 $2,000 $2,700 N/A
Small Tools & Equipment
710-4712-
0381
$7,296 $7,122 $7,000 $7,000 $7,000 N/A
Utilities
710-4712-
0383
$222,967 $305,844 $300,000 $330,993 $315,000 N/A
CALPERS UAL Payment
710-4712-
0387
$50,000 $0 $25,000 $25,000 $25,000 N/A
Miscellaneous
710-4712-
0619
$38,639 -$2 $0 $0 $0 N/A
Machinery & Equipment
710-4713-
0741
$327 $0 $0 $2,000 $110,000 N/A
Transfer to Other Funds
710-7999-
0799
$0 $0 $345,452 $0 $875,949 N/A
Total Wastewater O & M: $6,705,262 $7,516,936 $3,361,900 $3,172,628 $3,779,882 N/A Waste Water Recession
Reserve
Transfer to other Funds
712-7999-
0799
$1,284,741 $75,000 $0 $0 $0 N/A
Total Waste Water
Recession Reserve:
$1,284,741 $75,000 $0 $0 $0 N/A
Non-Routine Maintenance- WWtr
Machinery & Equipment
714-4713-
0741
$56,986 $0 $52,614 $0 $0 N/A
Infrastructure
714-4713-
0751
$0 $0 $25,000 $54,360 $30,000 N/A
Total Non-Routine
Maintenance-WWtr:
$56,986 $0 $77,614 $54,360 $30,000 N/A
Capital Project Fund-WWtr
Transfer to Other Funds
715-7999-
0799
$0 $0 $1,345,267 $0 $872,533 N/A
Total Capital Project Fund- WWtr:
$0 $0 $1,345,267 $0 $872,533 N/A
WW Capital Projects
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 267
CIP-Treatment Facility
716-7001-
0731
$0 $0 $60,201 $0 $0 N/A
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0 $0 $400,000 $1,950 $400,000 N/A
Onsite Sodium Hypo
Generator
716-7006-
0731
$0 $0 $194,641 $161,226 $0 N/A
Elm Street Pump
716-7007-
0731
$0 $0 $73,803 $80,000 $0 N/A
Dryer Building
Reconstruction
716-7008-
0731
$0 $0 $184,480 $10,000 $155,000 N/A
Collection System
Condition
716-7009-
0731
$0 $0 $750,000 $300,000 $425,000 N/A
Biosolids Storage Removal
716-7010-
0731
$0 $0 $130,000 $35,000 $440,000 N/A
Trash Capture
716-7011-
0731
$0 $0 $280,000 $0 $165,000 N/A
Transfer to other Funds
716-7999-
0799
$679,480 $780,000 $0 $0 $0 N/A
Total WW Capital Projects: $679,480 $780,000 $2,073,125 $588,176 $1,585,000 N/A JPFA - WW Plant Bonds
Principal
717-4712-
0911
$2,000 $0 $93,000 $93,000 $95,000 N/A
Interest
717-4712-
0912
$95,650 $93,850 $92,010 $92,010 $90,130 N/A
Transfer to Other Funds
717-7999-
0799
$596,780 $136,243 $0 $0 $0 N/A
Total JPFA - WW Plant
Bonds:
$694,430 $230,093 $185,010 $185,010 $185,130 N/A
Wastewater Capacity Fees
Transfer to Other Funds
740-7999-
0799
$0 $0 $0 $0 $725,000 N/A
Total Wastewater Capacity
Fees:
$0 $0 $0 $0 $725,000 N/A
Total Wastewater Enterprise
Fund:
$9,420,898 $8,602,029 $7,042,917 $4,000,174 $7,177,545 N/A CV Starr Enterprise Fund
CV Starr Center
Salaries & Wages
810-4812-
0101
$716,794 $944,441 $1,128,480 $874,520 $1,061,213 N/A
Overtime
810-4812-
0102
$0 $3,568 $4,000 $6,000 $6,485 N/A
Comp Time
810-4812-
0103
$4,567 N/A
Vacation Payout
810-4812-
0104
$0 $11,668 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 268
Other Pay
810-4812-
0109
$0 $9,376 $0 $213 $1,000 N/A
Emp Benefits-CV Starr
810-4812-
0201
$49,545 $71,528 $4,989 $5,000 $0 N/A
Misc Insurance Premiums
& Fees
810-4812-
0210
$60,096 $16,713 $161 $7,000 $3,000 N/A
Medical Premium
Contribution
810-4812-
0211
$0 $0 $96,520 $77,672 $163,100 N/A
Dental Premiums
810-4812-
0213
$0 $0 $7,000 $7,000 $15,793 N/A
Vision Benefits
810-4812-
0214
$0 $0 $0 $145 $2,402 N/A
Worker's Comp Premium
810-4812-
0231
$0 $28,370 $22,910 $20,506 $21,809 N/A
UIB/ETT/FUTA
810-4812-
0251
$0 $7,328 $87,859 $4,133 $0 N/A
FICA/MEDICARE
810-4812-
0252
$0 $75,554 $87,859 $72,000 $93,733 N/A
Legal - CV Starr
810-4812-
0311
$0 $0 $7,000 $7,000 $5,000 N/A
Auditing & Accting - CV
Starr
810-4812-
0312
$0 $0 $9,000 $5,553 $5,000 N/A
Recruitment Costs
810-4812-
0317
$0 $607 $1,500 $600 $2,000 N/A
Professional Services
810-4812-
0319
$19,900 $4,136 $15,000 $500 $35,000 N/A
Dues and Memberships
810-4812-
0320
$0 $908 $2,000 $2,433 $8,000 N/A
Equipment Repair & Maint
810-4812-
0351
$5,451 $623 $0 $0 $0 N/A
Telephone &
Communications
810-4812-
0362
$0 $11,005 $12,000 $8,100 $10,000 N/A
Printing & Copying Costs
810-4812-
0365
$0 $7,448 $4,000 $4,900 $5,500 N/A
Travel and Training
810-4812-
0366
$0 $250 $2,000 $1,000 $5,000 N/A
Postage
810-4812-
0372
$0 $252 $600 $500 $500 N/A
License & Permits
810-4812-
0373
$0 $10,194 $5,000 $10,000 $0 N/A
General Supplies
810-4812-
0375
$0 $5,003 $5,280 $2,000 $2,000 N/A
Uniforms
810-4812-
0378
$0 $59 $0 $0 $1,500 N/A
Utilities
810-4812-
0383
$321,693 $0 $0 $0 $0 N/A
Operations
810-4812-
0386
$195,389 $0 $0 $0 $0 N/A
Merchandise & Art Sales
810-4812-
0390
$0 $1,751 $3,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 269
Marketing and Promotions
810-4812-
0391
$0 $9,000 $15,000 N/A
Admin Costs Allocation -
CVSC
810-4812-
0399
$0 -$19,790 $10,000 $10,000 $140,000 N/A
Depreciation Expense
810-4812-
0499
$704,670 $650,590 $0 $0 $0 N/A
Miscellaneous
810-4812-
0619
$71,864 $7 $0 $0 $0 N/A
Capital
810-4812-
0751
$0 $5,899 $405,982 $0 $0 N/A
CV Starr Tax Allocation
810-4812-
0803
$0 $184,008 $0 $0 $0 N/A
CV Starr Operating
Expenses
810-4812-
0806
$0 $2,250 $0 $0 $0 N/A
IT Services
810-4812-
4111
$0 $52,051 $50,000 $50,000 $0 N/A
Insurance
810-4812-
4115
$0 $43,516 $30,208 $25,000 $15,000 N/A
Bank Fees
810-4812-
4116
$0 $18,498 $4,800 $20,000 $5,000 N/A
LAFCO & Property Tax
810-4812-
4117
$0 $6,811 $5,811 $5,811 $7,000 N/A
Professional Services
810-4813-
0319
$0 $750 $1,000 $20,000 $13,000 N/A
Chemicals
810-4813-
0343
$0 $32,624 $30,000 $31,000 $38,000 N/A
Equipment Repair & Maint
810-4813-
0351
$0 $45,818 $62,247 $40,000 $40,000 N/A
Telephone
810-4813-
0362
$0 $280 $0 $0 $0 N/A
Travel & Training
810-4813-
0366
$0 $0 $4,000 $600 $4,000 N/A
General Supplies
810-4813-
0375
$0 $47,614 $35,000 $35,000 $30,000 N/A
Uniforms
810-4813-
0378
$0 $0 $2,000 $350 $2,000 N/A
Small Tools & Equipment
810-4813-
0381
$0 $2,877 $2,000 $0 $2,000 N/A
Utilities
810-4813-
0383
$0 $365,941 $350,000 $350,000 $350,000 N/A
IT Services
810-4813-
4111
$0 $49 $0 $0 $0 N/A
Marketing and Promotions
810-4813-
4114
$0 $2,167 $0 $0 $0 N/A
Alarm/Security
810-4813-
4118
$0 $935 $0 $0 $0 N/A
Ground Maintenance Costs
810-4813-
4119
$0 $4,920 $0 $0 $0 N/A
Dues & Membership
810-4814-
0320
$0 $722 $3,100 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 270
Copying and Printing
810-4814-
0365
$0 $947 $500 $0 $0 N/A
Travel & Training
810-4814-
0366
$0 $0 $3,000 $0 $0 N/A
General Supplies
810-4814-
0375
$0 $252 $1,800 $0 $0 N/A
Uniforms
810-4814-
0378
$0 $0 $700 $0 $0 N/A
Marketing and Promotions
810-4814-
4114
$0 $7,247 $15,000 $0 $0 N/A
Merchandize & Art Sales
810-4814-
4117
$0 $1,350 $5,000 $0 $0 N/A
Dues and Memberships
810-4815-
0320
$0 $2,431 $1,400 $500 $1,500 N/A
Travel and Training
810-4815-
0366
$0 $1,787 $3,000 $4,486 $6,000 N/A
License & Permits
810-4815-
0373
$0 $2,315 $3,000 $200 $13,000 N/A
General Supplies
810-4815-
0375
$0 $4,452 $1,000 $0 $1,000 N/A
Program Supplies
810-4815-
0376
$0 $0 $8,620 $4,627 $6,000 N/A
Pool Side Supplies
810-4815-
0377
$0 $0 $5,300 $3,000 $5,000 N/A
Uniforms
810-4815-
0378
$0 $2,143 $2,200 $1,400 $2,000 N/A
Honorarium Expenses
810-4815-
0379
$0 $890 $4,500 $1,831 $3,000 N/A
Gym Side Supplies
810-4815-
0380
$0 $0 $2,200 $2,538 $5,000 N/A
Transfer to Other Funds
810-7999-
0799
$0 $0 $216,071 $412,000 $1,975,000 N/A
Total CV Starr Center: $2,145,403 $2,681,378 $2,772,595 $2,145,869 $4,134,103 N/A
CV STARR CAPITAL
IMPROVEMENT
HVAC System
851-8001-
0731
$1,600,000 N/A
Facility Roof Repairs
851-8002-
0731
$375,000 N/A
Other Capital
851-8003-
0731
$0 $412,000 N/A
Total CV STARR CAPITAL
IMPROVEMENT:
$0 $412,000 $1,975,000 N/A
Total CV Starr Enterprise Fund: $2,145,403 $2,681,378 $2,772,595 $2,557,869 $6,109,103 N/A Total: $15,850,841 $17,343,212 $28,532,394 $11,804,442 $34,673,045 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 271
Expenditures by Function
Budgeted Expenditures by Function
Water (61.7%)
Wastewater (20.7%)
CV Starr (17.6%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
CV Starr Wastewater Water
FY2021
FY2022
FY2023
FY2024
FY2025
0 5
10 15
20 25
30 35
40 City of Fort Bragg | Budget Book 2025 Page 272
Expenditures
Wastewater
Non Departmental
Sal/Benefit Recovery Costs
710-0000-
3499
-$132,940 -$181,640 -$132,940 -$181,640 -$132,940 N/A
Total Non Departmental: -$132,940 -$181,640 -$132,940 -$181,640 -$132,940 N/A Transfers between funds
Transfer to Other Funds
710-7999-
0799
$0 $0 $345,452 $0 $875,949 N/A
Transfer to other Funds
712-7999-
0799
$1,284,741 $75,000 $0 $0 $0 N/A
Transfer to Other Funds
715-7999-
0799
$0 $0 $1,345,267 $0 $872,533 N/A
Transfer to other Funds
716-7999-
0799
$679,480 $780,000 $0 $0 $0 N/A
Transfer to Other Funds
717-7999-
0799
$596,780 $136,243 $0 $0 $0 N/A
Transfer to Other Funds
740-7999-
0799
$0 $0 $0 $0 $725,000 N/A
Total Transfers between
funds:
$2,561,000 $991,243 $1,690,719 $0 $2,473,482 N/A
Wastewater Administration
Auditing & Accounting
710-4710-
0312
$11,701 $10,092 $11,701 $7,034 $10,000 N/A
Professional Services
710-4710-
0319
$40,011 $40,781 $30,000 $14,246 $25,000 N/A
Liability Deductible
710-4710-
0359
$0 $0 $0 $80 $100 N/A
Property Premium
710-4710-
0360
$49,798 $56,506 $112,645 $112,645 $113,771 N/A
Telephone &
Communication
710-4710-
0362
$966 $932 $1,000 $1,000 $1,000 N/A
Postage
710-4710-
0372
$3,883 $3,702 $4,000 $2,500 $4,000 N/A
Allocation to IT Int Serv
Fund
710-4710-
0396
$48,141 $51,272 $48,141 $51,272 $51,272 N/A
Admin Costs Allocation
710-4710-
0399
$1,150,759 $1,368,274 $636,754 $636,754 $636,754 N/A
Depreciation Expense
710-4710-
0499
$829,815 $816,894 $0 $0 $0 N/A
Salary/Benefits Allocation
710-4710-
0801
$3,769 $20,001 $3,769 $20,001 $20,001 N/A
Total Wastewater
Administration:
$2,138,844 $2,368,453 $848,010 $845,532 $861,898 N/A
Wastewater Maintenance
Name Account
ID
Account
ID
FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Amended
FY2024
Amended
FY2024
Estimated YE
FY2024
Estimated YE
FY2025
Proposed
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 273
Professional Services
710-4711-
0319
$0 $0 $5,000 $0 $5,000 N/A
Equipment Repair & Maint
710-4711-
0351
$0 $1,952 $0 $0 $0 N/A
Training/Travel
Reimbursement
710-4711-
0366
$1,758 $0 $3,500 $1,000 $4,500 N/A
General Supplies
710-4711-
0375
$28,161 $16,098 $15,000 $15,000 $12,000 N/A
Small Tools & Equipment
710-4711-
0381
$1,580 $3,814 $4,000 $3,000 $4,000 N/A
Total Wastewater
Maintenance:
$31,499 $21,863 $27,500 $19,000 $25,500 N/A
Wastewater Treatment
Salaries & Wages, Regular
710-4712-
0101
$383,146 $450,742 $484,694 $483,303 $401,441 N/A
Overtime
710-4712-
0102
$30,567 $22,715 $11,671 $26,000 $11,068 N/A
Comp Time Payout
710-4712-
0103
$9,553 $8,219 $6,318 $10,000 $10,000 N/A
Vacation Payout
710-4712-
0104
$2,852 $1,284 $0 $672 $0 N/A
Other Pay
710-4712-
0109
$20,681 $36,826 $0 $26,000 $30,000 N/A
Misc Insurance Premiums
& Fees
710-4712-
0210
$1,378 $1,500 $2,059 $2,058 $2,058 N/A
Medical Premium
Contribution
710-4712-
0211
$80,866 $98,055 $122,556 $121,000 $109,906 N/A
Uniforms
710-4712-
0212
$4,065 $4,139 $3,350 $3,000 $3,000 N/A
Dental Premiums
710-4712-
0213
$4,971 $5,965 $8,588 $8,254 $4,030 N/A
Vision Care
710-4712-
0214
$1,228 $1,640 $1,640 $1,653 $1,966 N/A
Pers
710-4712-
0220
$146,528 $388,605 $68,387 $43,500 $68,983 N/A
Retiree Medical Benefits
710-4712-
0224
$30,168 $48,811 $0 $52,000 $46,000 N/A
Worker's Comp Premium
710-4712-
0231
$13,459 $25,353 $24,513 $8,514 $28,510 N/A
Worker's Comp Deductible
710-4712-
0232
$4,164 $0 $0 $0 $0 N/A
FICA/Medicare
710-4712-
0252
$33,319 $39,185 $39,783 $40,792 $31,890 N/A
Laboratory
710-4712-
0313
$25,491 $40,817 $45,000 $35,000 $40,000 N/A
Professional Services
710-4712-
0319
$283,076 $355,074 $628,775 $628,775 $325,000 N/A
Dues & Memberships
710-4712-
0320
$150 $826 $1,000 $300 $800 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 274
Fleet Services
710-4712-
0322
$119,196 $326,121 $116,994 $116,994 $116,994 N/A
Laboratory Supplies
710-4712-
0342
$146 $0 $0 $0 $0 N/A
Chemicals
710-4712-
0343
$72,634 $131,542 $249,821 $199,667 $140,000 N/A
Equipment Repair & Maint
710-4712-
0351
$112,866 $82,684 $81,082 $85,000 $85,000 N/A
Building Repair & Maint
710-4712-
0353
$4,950 $10,504 $9,000 $8,000 $8,000 N/A
Laundry/Cleaning/Janitorial
710-4712-
0354
$746 $714 $750 $750 $500 N/A
Training/Travel
Reimbursement
710-4712-
0366
$2,111 $1,824 $1,000 $3,000 $5,000 N/A
Postage
710-4712-
0372
$8,700 $9,100 $8,000 $8,000 $8,000 N/A
Licenses & Permits
710-4712-
0373
$21,720 $7,804 $17,000 $17,000 $17,000 N/A
General Supplies
710-4712-
0375
$4,774 $4,436 $4,500 $4,500 $4,500 N/A
Medical/Safety Supplies
710-4712-
0376
$6,069 $5,554 $3,000 $4,000 $5,000 N/A
Boot Expense
710-4712-
0377
$1,168 $2,359 $2,400 $2,000 $2,700 N/A
Small Tools & Equipment
710-4712-
0381
$7,296 $7,122 $7,000 $7,000 $7,000 N/A
Utilities
710-4712-
0383
$222,967 $305,844 $300,000 $330,993 $315,000 N/A
CALPERS UAL Payment
710-4712-
0387
$50,000 $0 $25,000 $25,000 $25,000 N/A
Miscellaneous
710-4712-
0619
$38,639 -$2 $0 $0 $0 N/A
Principal
717-4712-
0911
$2,000 $0 $93,000 $93,000 $95,000 N/A
Interest
717-4712-
0912
$95,650 $93,850 $92,010 $92,010 $90,130 N/A
Total Wastewater
Treatment:
$1,847,293 $2,519,211 $2,458,890 $2,487,736 $2,039,475 N/A Non-Recurring Capital
Projects
Machinery & Equipment
710-4713-
0741
$327 $0 $0 $2,000 $110,000 N/A
Machinery & Equipment
714-4713-
0741
$56,986 $0 $52,614 $0 $0 N/A
Infrastructure
714-4713-
0751
$0 $0 $25,000 $54,360 $30,000 N/A
Total Non-Recurring Capital
Projects:
$57,314 $0 $77,614 $56,360 $140,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 275
Capital Projects
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0 $0 $400,000 $1,950 $400,000 N/A
Onsite Sodium Hypo
Generator
716-7006-
0731
$0 $0 $194,641 $161,226 $0 N/A
Elm Street Pump
716-7007-
0731
$0 $0 $73,803 $80,000 $0 N/A
Dryer Building
Reconstruction
716-7008-
0731
$0 $0 $184,480 $10,000 $155,000 N/A
Collection System
Condition
716-7009-
0731
$0 $0 $750,000 $300,000 $425,000 N/A
Biosolids Storage Removal
716-7010-
0731
$0 $0 $130,000 $35,000 $440,000 N/A
Trash Capture
716-7011-
0731
$0 $0 $280,000 $0 $165,000 N/A
Total Capital Projects: $0 $0 $2,012,924 $588,176 $1,585,000 N/A WW Treatment Facility
Upgrade
CIP-Treatment Facility
716-7001-
0731
$0 $0 $60,201 $0 $0 N/A
Total WW Treatment
Facility Upgrade:
$0 $0 $60,201 $0 $0 N/A
Streets-Storm Drains
Transfer to Other Funds
710-4522-
0799
$2,917,890 $2,882,899 $0 $185,010 $185,130 N/A
Total Streets-Storm Drains: $2,917,890 $2,882,899 $0 $185,010 $185,130 N/A Total Wastewater: $9,420,898 $8,602,029 $7,042,917 $4,000,174 $7,177,545 N/A Water
Transfers between funds
Transfer to Other Funds
610-7999-
0799
$0 $0 $177,534 $308,646 $734,240 N/A
Transfer to other Funds
612-7999-
0799
$900,257 $75,000 $0 $0 $0 N/A
Transfer to Other Funds
615-7999-
0799
$0 $0 $1,724,194 $0 $2,397,589 N/A
Transfer to Other Funds
640-
7999-
0799
$707,766 $2,950,000 $0 $0 $698,505 N/A
Total Transfers between
funds:
$1,608,023 $3,025,000 $1,901,728 $308,646 $3,830,334 N/A Water Administration
Salaries & Wages
610-4610-
0101
$258,678 $334,408 $393,535 $392,611 $263,240 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 276
Overtime
610-4610-
0102
$11,632 $9,780 $7,018 $9,500 $6,031 N/A
Comp Time Payout
610-4610-
0103
$10,283 $6,366 $7,000 $8,000 $8,000 N/A
Vacation Payout
610-4610-
0104
$4,044 $2,524 $0 $2,067 $0 N/A
Other Pay
610-4610-
0109
$12,562 $17,739 $13,684 $16,957 $19,000 N/A
Misc Insurance Premium
610-4610-
0210
$933 $1,192 $1,778 $1,778 $2,000 N/A
Medical Premium
Contribution
610-4610-
0211
$41,905 $66,460 $96,185 $80,146 $72,070 N/A
Uniforms
610-4610-
0212
$0 $0 $2,756 $2,756 $1,917 N/A
Dental Premiums
610-4610-
0213
$2,861 $4,297 $6,699 $4,541 $4,030 N/A
Vision Care
610-4610-
0214
$721 $1,046 $1,487 $1,487 $1,282 N/A
PERS
610-4610-
0220
$116,143 $69,961 $94,559 $42,984 $68,484 N/A
Retiree Medical Benefits
610-4610-
0224
$30,168 $38,352 $0 $16,745 $38,000 N/A
Workers Comp Premium
610-4610-
0231
$8,505 $9,397 $38,637 $6,913 $28,510 N/A
FICA/Medicare
610-4610-
0252
$21,664 $26,416 $35,282 $33,242 $20,911 N/A
Legal
610-4610-
0311
$1,289 $1,145 $20,000 $3,000 $20,000 N/A
Auditing & Accounting
610-4610-
0312
$9,574 $12,092 $13,000 $7,775 $9,000 N/A
Professional Services
610-4610-
0319
$63,848 $53,399 $40,000 $30,000 $0 N/A
Equipment Repair & Maint
610-4610-
0351
$0 $246 $0 $0 $0 N/A
Property Premium
610-4610-
0360
$31,351 $50,151 $62,689 $53,392 $58,732 N/A
Telephone &
Communication
610-4610-
0362
$2,409 $2,552 $2,600 $2,500 $2,700 N/A
Postage
610-4610-
0372
$12,599 $12,765 $7,100 $11,000 $11,000 N/A
Licenses & Permits
610-4610-
0373
$8,176 $0 $0 $0 $0 N/A
General Supplies
610-4610-
0375
$0 $264 $0 $0 $0 N/A
Grant- Arreage Grant
610-4610-
0376
$29,746 $0 $0 $0 $0 N/A
PERS UAL additional
Payment
610-4610-
0387
$50,000 -$50,000 $25,000 $25,000 $25,000 N/A
Allocation to IT Int Serv
Fund
610-4610-
0396
$16,047 $37,289 $16,047 $37,289 $37,289 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 277
Admin Costs Allocation
610-4610-
0399
$662,337 $624,737 $430,418 $430,418 $430,418 N/A
Depreciation Expense
610-4610-
0499
$364,752 $364,563 $0 $0 $0 N/A
Salary/Benefits Allocation
610-4610-
0801
$469,234 $562,362 $469,234 $469,234 $469,234 N/A
Total Water Administration: $2,241,460 $2,259,502 $1,784,708 $1,689,335 $1,596,847 N/A Water Treatment
Laboratory
610-4612-
0313
$7,118 $9,987 $15,000 $11,000 $15,000 N/A
Professional Services
610-4612-
0319
$18,424 $62,651 $49,258 $50,000 $40,000 N/A
Dues & Memberships
610-4612-
0320
$502 $686 $500 $500 $500 N/A
Fleet Services
610-4612-
0322
$67,942 $192,153 $58,348 $58,348 $58,348 N/A
Laboratory Supplies
610-4612-
0342
$3,585 $5,987 $10,000 $5,000 $10,000 N/A
Chemicals
610-4612-
0343
$37,103 $34,584 $40,000 $40,000 $55,000 N/A
Equipment Repair & Maint
610-4612-
0351
$43,144 $31,295 $41,378 $41,378 $50,000 N/A
Building Repair & Maint
610-4612-
0353
$1,997 $2,987 $2,500 $500 $2,500 N/A
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,188 $2,293 $2,000 $2,100 $2,000 N/A
Training/Travel
Reimbursement
610-4612-
0366
$3,219 $3,327 $5,500 $2,000 $7,000 N/A
Licenses & Permits
610-4612-
0373
$2,441 $34,843 $24,000 $24,000 $24,000 N/A
General Supplies
610-4612-
0375
$2,199 $2,489 $3,000 $2,000 $3,000 N/A
Medical/Safety Supplies
610-4612-
0376
$423 $1,590 $3,000 $3,000 $3,500 N/A
Small Tools & Equipment
610-4612-
0381
$5,499 $6,911 $7,000 $2,000 $7,000 N/A
Utilities
610-4612-
0383
$147,423 $174,940 $175,000 $175,000 $192,000 N/A
Infrastructure
610-4612-
0751
$0 $0 $30,000 $30,000 $60,000 N/A
Principal
610-4612-
0911
$0 $25,357 $332,000 $279,111 $0 N/A
Interest
610-4612-
0912
$54,707 $67,127 $5,080 $5,729 $0 N/A
Fees
610-4612-
0913
$727 $638 $3,000 $0 $0 N/A
Total Water Treatment: $398,641 $659,843 $806,564 $731,666 $529,848 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 278
Water Maintenance
Training/Travel
Reimbursement
610-4611-
0366
$1,973 $3,089 $5,000 $1,000 $6,000 N/A
General Supplies
610-4611-
0375
$30,323 $89,942 $100,000 $100,000 $100,000 N/A
Small Tools & Equipment
610-4611-
0381
$3,110 $11,929 $7,500 $7,500 $7,500 N/A
Total Water Maintenance: $35,405 $104,959 $112,500 $108,500 $113,500 N/A Non-Routine Maintenance- Water
Machinery & Equipment
614-4614-
0741
$5,111 $0 $0 $0 $0 N/A
Total Non-Routine
Maintenance-Water:
$5,111 $0 $0 $0 $0 N/A
Summers Lane Reservoir
Recycled Water Design
651-6001-
0311
$0 $0 $0 $0 $500,000 N/A
Total Summers Lane
Reservoir:
$0 $0 $0 $0 $500,000 N/A
Water Treatment Plant
CIP-Water Treatment Plant
651-6006-
0731
$0 $0 $5,290,344 $1,026,000 $6,200,000 N/A
Total Water Treatment
Plant:
$0 $0 $5,290,344 $1,026,000 $6,200,000 N/A
Raw Water Line
Replacement
Engineering-Raw Water
Line Rep
651-6007-
0310
$0 $0 $201,928 $0 $0 N/A
CIP Raw Water Line
Replacement
651-6007-
0731
$0 $0 $4,055,000 $500,000 $3,772,000 N/A
Total Raw Water Line
Replacement:
$0 $0 $4,256,928 $500,000 $3,772,000 N/A
Pudding Creek Wtr Main
CIP-Pudding Creek Wtr
Main
651-6008-
0731
$0 $0 $826,065 $139,126 $1,015,450 N/A
Total Pudding Creek Wtr
Main:
$0 $0 $826,065 $139,126 $1,015,450 N/A
Madsen Hole Rainey
Madsen Hole
651-6009-
0731
$0 $0 $0 $0 $300,000 N/A
Total Madsen Hole Rainey: $0 $0 $0 $0 $300,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 279
Water Meter Replacement
Water Meter Replacement
CIP
651-6127-
0731
$0 $10,500 $1,390,803 $100,000 $944,464 N/A
Total Water Meter
Replacement:
$0 $10,500 $1,390,803 $100,000 $944,464 N/A
Distribution System RehabCIP
Distribution System RehabCIP651-6128-
0731
$0 $0 $718,268 $450,000 $368,505 N/A
Total Distribution System
Rehab- CIP:
$0 $0 $718,268 $450,000 $368,505 N/A
Raw Water Reservoir CIP
Oneka
651-6129-
0731
$0 $0 $800,000 $49,000 $800,000 N/A
Total Raw Water Reservoir
CIP:
$0 $0 $800,000 $49,000 $800,000 N/A
Capital Projects
Desalination and
Groundwater
651-6130-
0731
-$6,497 $0 $0 $0 $0 N/A
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0 $0 $500,000 $139,126 $1,015,450 N/A
CIP- Raw Water Reservoir
651-6135-
0731
$2,398 $0 $28,975 $5,000 $0 N/A
CIP - Extend Water System
-Nor
651-6136-
0731
$0 $0 $300,000 $0 $400,000 N/A
Total Capital Projects: -$4,100 $0 $828,975 $144,126 $1,415,450 N/A Total Water: $4,284,540 $6,059,804 $18,716,882 $5,246,399 $21,386,398 N/A CV Starr
Transfers between funds
Transfer to Other Funds
810-7999-
0799
$0 $0 $216,071 $412,000 $1,975,000 N/A
Total Transfers between
funds:
$0 $0 $216,071 $412,000 $1,975,000 N/A
Administrative Expenses
Salaries & Wages
810-4812-
0101
$716,794 $944,441 $1,128,480 $874,520 $1,061,213 N/A
Overtime
810-4812-
0102
$0 $3,568 $4,000 $6,000 $6,485 N/A
Comp Time
810-4812-
0103
$4,567 N/A
Vacation Payout
810-4812-
0104
$0 $11,668 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 280
Other Pay
810-4812-
0109
$0 $9,376 $0 $213 $1,000 N/A
Emp Benefits-CV Starr
810-4812-
0201
$49,545 $71,528 $4,989 $5,000 $0 N/A
Misc Insurance Premiums
& Fees
810-4812-
0210
$60,096 $16,713 $161 $7,000 $3,000 N/A
Medical Premium
Contribution
810-4812-
0211
$0 $0 $96,520 $77,672 $163,100 N/A
Dental Premiums
810-4812-
0213
$0 $0 $7,000 $7,000 $15,793 N/A
Vision Benefits
810-4812-
0214
$0 $0 $0 $145 $2,402 N/A
Worker's Comp Premium
810-4812-
0231
$0 $28,370 $22,910 $20,506 $21,809 N/A
UIB/ETT/FUTA
810-4812-
0251
$0 $7,328 $87,859 $4,133 $0 N/A
FICA/MEDICARE
810-4812-
0252
$0 $75,554 $87,859 $72,000 $93,733 N/A
Legal - CV Starr
810-4812-
0311
$0 $0 $7,000 $7,000 $5,000 N/A
Auditing & Accting - CV
Starr
810-4812-
0312
$0 $0 $9,000 $5,553 $5,000 N/A
Recruitment Costs
810-4812-
0317
$0 $607 $1,500 $600 $2,000 N/A
Professional Services
810-4812-
0319
$19,900 $4,136 $15,000 $500 $35,000 N/A
Dues and Memberships
810-4812-
0320
$0 $908 $2,000 $2,433 $8,000 N/A
Equipment Repair & Maint
810-4812-
0351
$5,451 $623 $0 $0 $0 N/A
Telephone &
Communications
810-4812-
0362
$0 $11,005 $12,000 $8,100 $10,000 N/A
Printing & Copying Costs
810-4812-
0365
$0 $7,448 $4,000 $4,900 $5,500 N/A
Travel and Training
810-4812-
0366
$0 $250 $2,000 $1,000 $5,000 N/A
Postage
810-4812-
0372
$0 $252 $600 $500 $500 N/A
License & Permits
810-4812-
0373
$0 $10,194 $5,000 $10,000 $0 N/A
General Supplies
810-4812-
0375
$0 $5,003 $5,280 $2,000 $2,000 N/A
Uniforms
810-4812-
0378
$0 $59 $0 $0 $1,500 N/A
Utilities
810-4812-
0383
$321,693 $0 $0 $0 $0 N/A
Operations
810-4812-
0386
$195,389 $0 $0 $0 $0 N/A
Merchandise & Art Sales
810-4812-
0390
$0 $1,751 $3,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 281
Marketing and Promotions
810-4812-
0391
$0 $9,000 $15,000 N/A
Admin Costs Allocation -
CVSC
810-4812-
0399
$0 -$19,790 $10,000 $10,000 $140,000 N/A
Depreciation Expense
810-4812-
0499
$704,670 $650,590 $0 $0 $0 N/A
Miscellaneous
810-4812-
0619
$71,864 $7 $0 $0 $0 N/A
Capital
810-4812-
0751
$0 $5,899 $405,982 $0 $0 N/A
CV Starr Tax Allocation
810-4812-
0803
$0 $184,008 $0 $0 $0 N/A
CV Starr Operating
Expenses
810-4812-
0806
$0 $2,250 $0 $0 $0 N/A
IT Services
810-4812-
4111
$0 $52,051 $50,000 $50,000 $0 N/A
Insurance
810-4812-
4115
$0 $43,516 $30,208 $25,000 $15,000 N/A
Bank Fees
810-4812-
4116
$0 $18,498 $4,800 $20,000 $5,000 N/A
LAFCO & Property Tax
810-4812-
4117
$0 $6,811 $5,811 $5,811 $7,000 N/A
Total Administrative
Expenses:
$2,145,403 $2,152,869 $2,009,957 $1,238,337 $1,637,603 N/A Facility/Maint Expenditures
Professional Services
810-4813-
0319
$0 $750 $1,000 $20,000 $13,000 N/A
Chemicals
810-4813-
0343
$0 $32,624 $30,000 $31,000 $38,000 N/A
Equipment Repair & Maint
810-4813-
0351
$0 $45,818 $62,247 $40,000 $40,000 N/A
Telephone
810-4813-
0362
$0 $280 $0 $0 $0 N/A
Travel & Training
810-4813-
0366
$0 $0 $4,000 $600 $4,000 N/A
General Supplies
810-4813-
0375
$0 $47,614 $35,000 $35,000 $30,000 N/A
Uniforms
810-4813-
0378
$0 $0 $2,000 $350 $2,000 N/A
Small Tools & Equipment
810-4813-
0381
$0 $2,877 $2,000 $0 $2,000 N/A
Utilities
810-4813-
0383
$0 $365,941 $350,000 $350,000 $350,000 N/A
IT Services
810-4813-
4111
$0 $49 $0 $0 $0 N/A
Marketing and Promotions
810-4813-
4114
$0 $2,167 $0 $0 $0 N/A
Alarm/Security
810-4813-
4118
$0 $935 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 282
Ground Maintenance Costs
810-4813-
4119
$0 $4,920 $0 $0 $0 N/A
Total Facility/Maint
Expenditures:
$0 $503,974 $486,247 $476,950 $479,000 N/A
Guest Services
Dues & Membership
810-4814-
0320
$0 $722 $3,100 $0 $0 N/A
Copying and Printing
810-4814-
0365
$0 $947 $500 $0 $0 N/A
Travel & Training
810-4814-
0366
$0 $0 $3,000 $0 $0 N/A
General Supplies
810-4814-
0375
$0 $252 $1,800 $0 $0 N/A
Uniforms
810-4814-
0378
$0 $0 $700 $0 $0 N/A
Marketing and Promotions
810-4814-
4114
$0 $7,247 $15,000 $0 $0 N/A
Merchandize & Art Sales
810-4814-
4117
$0 $1,350 $5,000 $0 $0 N/A
Total Guest Services: $0 $10,518 $29,100 $0 $0 N/A
Recreation/Program
Expenses
Dues and Memberships
810-4815-
0320
$0 $2,431 $1,400 $500 $1,500 N/A
Travel and Training
810-4815-
0366
$0 $1,787 $3,000 $4,486 $6,000 N/A
License & Permits
810-4815-
0373
$0 $2,315 $3,000 $200 $13,000 N/A
General Supplies
810-4815-
0375
$0 $4,452 $1,000 $0 $1,000 N/A
Program Supplies
810-4815-
0376
$0 $0 $8,620 $4,627 $6,000 N/A
Pool Side Supplies
810-4815-
0377
$0 $0 $5,300 $3,000 $5,000 N/A
Uniforms
810-4815-
0378
$0 $2,143 $2,200 $1,400 $2,000 N/A
Honorarium Expenses
810-4815-
0379
$0 $890 $4,500 $1,831 $3,000 N/A
Gym Side Supplies
810-4815-
0380
$0 $0 $2,200 $2,538 $5,000 N/A
Total Recreation/Program
Expenses:
$0 $14,017 $31,220 $18,582 $42,500 N/A
Capital Improvement
HVAC System
851-8001-
0731
$1,600,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 283
Facility Roof Repairs
851-8002-
0731
$375,000 N/A
Other Capital
851-8003-
0731
$0 $412,000 N/A
Total Capital Improvement: $0 $412,000 $1,975,000 N/A
Total CV Starr: $2,145,403 $2,681,378 $2,772,595 $2,557,869 $6,109,103 N/A Total Expenditures: $15,850,841 $17,343,212 $28,532,394 $11,804,442 $34,673,045 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (53%)
Transfer Out (24.4%)
Allocated Personnel Costs (8.8%)
Administration (3.6%)
Contractual Services (3%)
Utilities (2.5%)
Capital Assets, Net (1.8%)
Reparis & Maintenance (0.9%)
Insurance (0.5%)
City of Fort Bragg | Budget Book 2025 Page 284
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Benefits Other Expenditures Repairs & Maintenance
Depreciation Salaries Materials & Services
Interest Principal Allocated Overhead
Other Operating Insurance Reparis & Maintenance
Capital Assets, Net Utilities Contractual Services
Administration Allocated Personnel Costs Transfer Out
Capital Outlay
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 -10
Expense Objects
Salaries
Comp Time
810-4812-
0103
$4,567 N/A
Total Salaries: $4,567 N/A
Benefits
Emp Benefits-CV Starr
810-4812-
0201
$49,545 $71,528 $4,989 $5,000 $0 N/A
Total Benefits: $49,545 $71,528 $4,989 $5,000 $0 N/A
Materials & Services
Postage
810-4812-
0372
$0 $252 $600 $500 $500 N/A
Merchandise & Art Sales
810-4812-
0390
$0 $1,751 $3,000 N/A
Marketing and Promotions
810-4812-
0391
$0 $9,000 $15,000 N/A
Total Materials & Services: $0 $252 $600 $11,251 $18,500 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 285
Other Expenditures
CV Starr Operating
Expenses
810-4812-
0806
$0 $2,250 $0 $0 $0 N/A
Total Other Expenditures: $0 $2,250 $0 $0 $0 N/A
Allocated Personnel Costs
Salaries & Wages
610-4610-
0101
$258,678 $334,408 $393,535 $392,611 $263,240 N/A
Overtime
610-4610-
0102
$11,632 $9,780 $7,018 $9,500 $6,031 N/A
Comp Time Payout
610-4610-
0103
$10,283 $6,366 $7,000 $8,000 $8,000 N/A
Vacation Payout
610-4610-
0104
$4,044 $2,524 $0 $2,067 $0 N/A
Other Pay
610-4610-
0109
$12,562 $17,739 $13,684 $16,957 $19,000 N/A
Misc Insurance Premium
610-4610-
0210
$933 $1,192 $1,778 $1,778 $2,000 N/A
Medical Premium
Contribution
610-4610-
0211
$41,905 $66,460 $96,185 $80,146 $72,070 N/A
Uniforms
610-4610-
0212
$0 $0 $2,756 $2,756 $1,917 N/A
Dental Premiums
610-4610-
0213
$2,861 $4,297 $6,699 $4,541 $4,030 N/A
Vision Care
610-4610-
0214
$721 $1,046 $1,487 $1,487 $1,282 N/A
PERS
610-4610-
0220
$116,143 $69,961 $94,559 $42,984 $68,484 N/A
Retiree Medical Benefits
610-4610-
0224
$30,168 $38,352 $0 $16,745 $38,000 N/A
Workers Comp Premium
610-4610-
0231
$8,505 $9,397 $38,637 $6,913 $28,510 N/A
FICA/Medicare
610-4610-
0252
$21,664 $26,416 $35,282 $33,242 $20,911 N/A
PERS UAL additional
Payment
610-4610-
0387
$50,000 -$50,000 $25,000 $25,000 $25,000 N/A
Salary/Benefits Allocation
610-4610-
0801
$469,234 $562,362 $469,234 $469,234 $469,234 N/A
Sal/Benefit Recovery Costs
710-0000-
3499
-$132,940 -$181,640 -$132,940 -$181,640 -$132,940 N/A
Salary/Benefits Allocation
710-4710-
0801
$3,769 $20,001 $3,769 $20,001 $20,001 N/A
Salaries & Wages, Regular
710-4712-
0101
$383,146 $450,742 $484,694 $483,303 $401,441 N/A
Overtime
710-4712-
0102
$30,567 $22,715 $11,671 $26,000 $11,068 N/A
Comp Time Payout
710-4712-
0103
$9,553 $8,219 $6,318 $10,000 $10,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 286
Vacation Payout
710-4712-
0104
$2,852 $1,284 $0 $672 $0 N/A
Other Pay
710-4712-
0109
$20,681 $36,826 $0 $26,000 $30,000 N/A
Misc Insurance Premiums
& Fees
710-4712-
0210
$1,378 $1,500 $2,059 $2,058 $2,058 N/A
Medical Premium
Contribution
710-4712-
0211
$80,866 $98,055 $122,556 $121,000 $109,906 N/A
Uniforms
710-4712-
0212
$4,065 $4,139 $3,350 $3,000 $3,000 N/A
Dental Premiums
710-4712-
0213
$4,971 $5,965 $8,588 $8,254 $4,030 N/A
Vision Care
710-4712-
0214
$1,228 $1,640 $1,640 $1,653 $1,966 N/A
Pers
710-4712-
0220
$146,528 $388,605 $68,387 $43,500 $68,983 N/A
Retiree Medical Benefits
710-4712-
0224
$30,168 $48,811 $0 $52,000 $46,000 N/A
Worker's Comp Premium
710-4712-
0231
$13,459 $25,353 $24,513 $8,514 $28,510 N/A
Worker's Comp Deductible
710-4712-
0232
$4,164 $0 $0 $0 $0 N/A
FICA/Medicare
710-4712-
0252
$33,319 $39,185 $39,783 $40,792 $31,890 N/A
CALPERS UAL Payment
710-4712-
0387
$50,000 $0 $25,000 $25,000 $25,000 N/A
Salaries & Wages
810-4812-
0101
$716,794 $944,441 $1,128,480 $874,520 $1,061,213 N/A
Overtime
810-4812-
0102
$0 $3,568 $4,000 $6,000 $6,485 N/A
Vacation Payout
810-4812-
0104
$0 $11,668 $0 $0 $0 N/A
Other Pay
810-4812-
0109
$0 $9,376 $0 $213 $1,000 N/A
Medical Premium
Contribution
810-4812-
0211
$0 $0 $96,520 $77,672 $163,100 N/A
Dental Premiums
810-4812-
0213
$0 $0 $7,000 $7,000 $15,793 N/A
Vision Benefits
810-4812-
0214
$0 $0 $0 $145 $2,402 N/A
Worker's Comp Premium
810-4812-
0231
$0 $28,370 $22,910 $20,506 $21,809 N/A
UIB/ETT/FUTA
810-4812-
0251
$0 $7,328 $87,859 $4,133 $0 N/A
FICA/MEDICARE
810-4812-
0252
$0 $75,554 $87,859 $72,000 $93,733 N/A
Total Allocated Personnel
Costs:
$2,443,899 $3,152,002 $3,296,867 $2,866,257 $3,054,156 N/A Capital Outlay
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 287
CIP-Water Treatment Plant
651-6006-
0731
$0 $0 $5,290,344 $1,026,000 $6,200,000 N/A
Engineering-Raw Water
Line Rep
651-6007-
0310
$0 $0 $201,928 $0 $0 N/A
CIP Raw Water Line
Replacement
651-6007-
0731
$0 $0 $4,055,000 $500,000 $3,772,000 N/A
CIP-Pudding Creek Wtr
Main
651-6008-
0731
$0 $0 $826,065 $139,126 $1,015,450 N/A
Madsen Hole
651-6009-
0731
$0 $0 $0 $0 $300,000 N/A
Water Meter Replacement
CIP
651-6127-
0731
$0 $10,500 $1,390,803 $100,000 $944,464 N/A
Distribution System RehabCIP651-6128-
0731
$0 $0 $718,268 $450,000 $368,505 N/A
Oneka
651-6129-
0731
$0 $0 $800,000 $49,000 $800,000 N/A
Desalination and
Groundwater
651-6130-
0731
-$6,497 $0 $0 $0 $0 N/A
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0 $0 $500,000 $139,126 $1,015,450 N/A
CIP- Raw Water Reservoir
651-6135-
0731
$2,398 $0 $28,975 $5,000 $0 N/A
CIP - Extend Water System
-Nor
651-6136-
0731
$0 $0 $300,000 $0 $400,000 N/A
CIP-Treatment Facility
716-7001-
0731
$0 $0 $60,201 $0 $0 N/A
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0 $0 $400,000 $1,950 $400,000 N/A
Onsite Sodium Hypo
Generator
716-7006-
0731
$0 $0 $194,641 $161,226 $0 N/A
Elm Street Pump
716-7007-
0731
$0 $0 $73,803 $80,000 $0 N/A
Dryer Building
Reconstruction
716-7008-
0731
$0 $0 $184,480 $10,000 $155,000 N/A
Collection System
Condition
716-7009-
0731
$0 $0 $750,000 $300,000 $425,000 N/A
Biosolids Storage Removal
716-7010-
0731
$0 $0 $130,000 $35,000 $440,000 N/A
Trash Capture
716-7011-
0731
$0 $0 $280,000 $0 $165,000 N/A
HVAC System
851-8001-
0731
$1,600,000 N/A
Facility Roof Repairs
851-8002-
0731
$375,000 N/A
Other Capital
851-8003-
0731
$0 $412,000 N/A
Total Capital Outlay: -$4,100 $10,500 $16,184,508 $3,408,428 $18,375,869 N/A Interest
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 288
Interest
610-4612-
0912
$54,707 $67,127 $5,080 $5,729 $0 N/A
Fees
610-4612-
0913
$727 $638 $3,000 $0 $0 N/A
Interest
717-4712-
0912
$95,650 $93,850 $92,010 $92,010 $90,130 N/A
Total Interest: $151,084 $161,614 $100,090 $97,739 $90,130 N/A Reparis & Maintenance
Equipment Repair & Maint
610-4612-
0351
$43,144 $31,295 $41,378 $41,378 $50,000 N/A
Building Repair & Maint
610-4612-
0353
$1,997 $2,987 $2,500 $500 $2,500 N/A
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,188 $2,293 $2,000 $2,100 $2,000 N/A
Machinery & Equipment
614-4614-
0741
$5,111 $0 $0 $0 $0 N/A
Equipment Repair & Maint
710-4711-
0351
$0 $1,952 $0 $0 $0 N/A
Equipment Repair & Maint
710-4712-
0351
$112,866 $82,684 $81,082 $85,000 $85,000 N/A
Building Repair & Maint
710-4712-
0353
$4,950 $10,504 $9,000 $8,000 $8,000 N/A
Laundry/Cleaning/Janitorial
710-4712-
0354
$746 $714 $750 $750 $500 N/A
Machinery & Equipment
710-4713-
0741
$327 $0 $0 $2,000 $110,000 N/A
Machinery & Equipment
714-4713-
0741
$56,986 $0 $52,614 $0 $0 N/A
Infrastructure
714-4713-
0751
$0 $0 $25,000 $54,360 $30,000 N/A
Equipment Repair & Maint
810-4812-
0351
$5,451 $623 $0 $0 $0 N/A
Equipment Repair & Maint
810-4813-
0351
$0 $45,818 $62,247 $40,000 $40,000 N/A
Total Reparis &
Maintenance:
$233,767 $178,869 $276,571 $234,088 $328,000 N/A
Allocated Overhead
Admin Costs Allocation -
CVSC
810-4812-
0399
$0 -$19,790 $10,000 $10,000 $140,000 N/A
Total Allocated Overhead: $0 -$19,790 $10,000 $10,000 $140,000 N/A Capital Assets, Net
Postage
610-4610-
0372
$12,599 $12,765 $7,100 $11,000 $11,000 N/A
General Supplies
610-4610-
0375
$0 $264 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 289
General Supplies
610-4611-
0375
$30,323 $89,942 $100,000 $100,000 $100,000 N/A
Small Tools & Equipment
610-4611-
0381
$3,110 $11,929 $7,500 $7,500 $7,500 N/A
Laboratory
610-4612-
0313
$7,118 $9,987 $15,000 $11,000 $15,000 N/A
Fleet Services
610-4612-
0322
$67,942 $192,153 $58,348 $58,348 $58,348 N/A
Laboratory Supplies
610-4612-
0342
$3,585 $5,987 $10,000 $5,000 $10,000 N/A
Chemicals
610-4612-
0343
$37,103 $34,584 $40,000 $40,000 $55,000 N/A
General Supplies
610-4612-
0375
$2,199 $2,489 $3,000 $2,000 $3,000 N/A
Medical/Safety Supplies
610-4612-
0376
$423 $1,590 $3,000 $3,000 $3,500 N/A
Small Tools & Equipment
610-4612-
0381
$5,499 $6,911 $7,000 $2,000 $7,000 N/A
Infrastructure
610-4612-
0751
$0 $0 $30,000 $30,000 $60,000 N/A
Postage
710-4710-
0372
$3,883 $3,702 $4,000 $2,500 $4,000 N/A
General Supplies
710-4711-
0375
$28,161 $16,098 $15,000 $15,000 $12,000 N/A
Small Tools & Equipment
710-4711-
0381
$1,580 $3,814 $4,000 $3,000 $4,000 N/A
Fleet Services
710-4712-
0322
$119,196 $326,121 $116,994 $116,994 $116,994 N/A
Laboratory Supplies
710-4712-
0342
$146 $0 $0 $0 $0 N/A
Chemicals
710-4712-
0343
$72,634 $131,542 $249,821 $199,667 $140,000 N/A
Postage
710-4712-
0372
$8,700 $9,100 $8,000 $8,000 $8,000 N/A
General Supplies
710-4712-
0375
$4,774 $4,436 $4,500 $4,500 $4,500 N/A
Medical/Safety Supplies
710-4712-
0376
$6,069 $5,554 $3,000 $4,000 $5,000 N/A
Boot Expense
710-4712-
0377
$1,168 $2,359 $2,400 $2,000 $2,700 N/A
Small Tools & Equipment
710-4712-
0381
$7,296 $7,122 $7,000 $7,000 $7,000 N/A
Miscellaneous
710-4712-
0619
$38,639 -$2 $0 $0 $0 N/A
Capital
810-4812-
0751
$0 $5,899 $405,982 $0 $0 N/A
Total Capital Assets, Net: $462,147 $884,345 $1,101,645 $632,509 $634,542 N/A Administration
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 290
Equipment Repair & Maint
610-4610-
0351
$0 $246 $0 $0 $0 N/A
Telephone &
Communication
610-4610-
0362
$2,409 $2,552 $2,600 $2,500 $2,700 N/A
Licenses & Permits
610-4610-
0373
$8,176 $0 $0 $0 $0 N/A
Allocation to IT Int Serv
Fund
610-4610-
0396
$16,047 $37,289 $16,047 $37,289 $37,289 N/A
Admin Costs Allocation
610-4610-
0399
$662,337 $624,737 $430,418 $430,418 $430,418 N/A
Dues & Memberships
610-4612-
0320
$502 $686 $500 $500 $500 N/A
Licenses & Permits
610-4612-
0373
$2,441 $34,843 $24,000 $24,000 $24,000 N/A
Telephone &
Communication
710-4710-
0362
$966 $932 $1,000 $1,000 $1,000 N/A
Allocation to IT Int Serv
Fund
710-4710-
0396
$48,141 $51,272 $48,141 $51,272 $51,272 N/A
Admin Costs Allocation
710-4710-
0399
$1,150,759 $1,368,274 $636,754 $636,754 $636,754 N/A
Training/Travel
Reimbursement
710-4711-
0366
$1,758 $0 $3,500 $1,000 $4,500 N/A
Dues & Memberships
710-4712-
0320
$150 $826 $1,000 $300 $800 N/A
Training/Travel
Reimbursement
710-4712-
0366
$2,111 $1,824 $1,000 $3,000 $5,000 N/A
Licenses & Permits
710-4712-
0373
$21,720 $7,804 $17,000 $17,000 $17,000 N/A
Legal - CV Starr
810-4812-
0311
$0 $0 $7,000 $7,000 $5,000 N/A
Travel and Training
810-4812-
0366
$0 $250 $2,000 $1,000 $5,000 N/A
Uniforms
810-4812-
0378
$0 $59 $0 $0 $1,500 N/A
Travel & Training
810-4813-
0366
$0 $0 $4,000 $600 $4,000 N/A
Dues & Membership
810-4814-
0320
$0 $722 $3,100 $0 $0 N/A
Travel and Training
810-4815-
0366
$0 $1,787 $3,000 $4,486 $6,000 N/A
Uniforms
810-4815-
0378
$0 $2,143 $2,200 $1,400 $2,000 N/A
Total Administration: $1,917,516 $2,136,244 $1,203,260 $1,219,518 $1,234,732 N/A Contractual Services
Legal
610-4610-
0311
$1,289 $1,145 $20,000 $3,000 $20,000 N/A
Auditing & Accounting
610-4610-
0312
$9,574 $12,092 $13,000 $7,775 $9,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 291
Professional Services
610-4610-
0319
$63,848 $53,399 $40,000 $30,000 $0 N/A
Professional Services
610-4612-
0319
$18,424 $62,651 $49,258 $50,000 $40,000 N/A
Recycled Water Design
651-6001-
0311
$0 $0 $0 $0 $500,000 N/A
Auditing & Accounting
710-4710-
0312
$11,701 $10,092 $11,701 $7,034 $10,000 N/A
Professional Services
710-4710-
0319
$40,011 $40,781 $30,000 $14,246 $25,000 N/A
Professional Services
710-4711-
0319
$0 $0 $5,000 $0 $5,000 N/A
Laboratory
710-4712-
0313
$25,491 $40,817 $45,000 $35,000 $40,000 N/A
Professional Services
710-4712-
0319
$283,076 $355,074 $628,775 $628,775 $325,000 N/A
Auditing & Accting - CV
Starr
810-4812-
0312
$0 $0 $9,000 $5,553 $5,000 N/A
Professional Services
810-4812-
0319
$19,900 $4,136 $15,000 $500 $35,000 N/A
IT Services
810-4812-
4111
$0 $52,051 $50,000 $50,000 $0 N/A
Professional Services
810-4813-
0319
$0 $750 $1,000 $20,000 $13,000 N/A
IT Services
810-4813-
4111
$0 $49 $0 $0 $0 N/A
Total Contractual Services: $473,315 $633,037 $917,734 $851,884 $1,027,000 N/A Insurance
Property Premium
610-4610-
0360
$31,351 $50,151 $62,689 $53,392 $58,732 N/A
Liability Deductible
710-4710-
0359
$0 $0 $0 $80 $100 N/A
Property Premium
710-4710-
0360
$49,798 $56,506 $112,645 $112,645 $113,771 N/A
Misc Insurance Premiums
& Fees
810-4812-
0210
$60,096 $16,713 $161 $7,000 $3,000 N/A
Insurance
810-4812-
4115
$0 $43,516 $30,208 $25,000 $15,000 N/A
Total Insurance: $141,245 $166,886 $205,702 $198,117 $190,603 N/A Other Operating
Grant- Arreage Grant
610-4610-
0376
$29,746 $0 $0 $0 $0 N/A
Training/Travel
Reimbursement
610-4611-
0366
$1,973 $3,089 $5,000 $1,000 $6,000 N/A
Training/Travel
Reimbursement
610-4612-
0366
$3,219 $3,327 $5,500 $2,000 $7,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 292
Recruitment Costs
810-4812-
0317
$0 $607 $1,500 $600 $2,000 N/A
Dues and Memberships
810-4812-
0320
$0 $908 $2,000 $2,433 $8,000 N/A
Telephone &
Communications
810-4812-
0362
$0 $11,005 $12,000 $8,100 $10,000 N/A
Printing & Copying Costs
810-4812-
0365
$0 $7,448 $4,000 $4,900 $5,500 N/A
License & Permits
810-4812-
0373
$0 $10,194 $5,000 $10,000 $0 N/A
General Supplies
810-4812-
0375
$0 $5,003 $5,280 $2,000 $2,000 N/A
Operations
810-4812-
0386
$195,389 $0 $0 $0 $0 N/A
Miscellaneous
810-4812-
0619
$71,864 $7 $0 $0 $0 N/A
CV Starr Tax Allocation
810-4812-
0803
$0 $184,008 $0 $0 $0 N/A
Bank Fees
810-4812-
4116
$0 $18,498 $4,800 $20,000 $5,000 N/A
LAFCO & Property Tax
810-4812-
4117
$0 $6,811 $5,811 $5,811 $7,000 N/A
Chemicals
810-4813-
0343
$0 $32,624 $30,000 $31,000 $38,000 N/A
Telephone
810-4813-
0362
$0 $280 $0 $0 $0 N/A
General Supplies
810-4813-
0375
$0 $47,614 $35,000 $35,000 $30,000 N/A
Uniforms
810-4813-
0378
$0 $0 $2,000 $350 $2,000 N/A
Small Tools & Equipment
810-4813-
0381
$0 $2,877 $2,000 $0 $2,000 N/A
Marketing and Promotions
810-4813-
4114
$0 $2,167 $0 $0 $0 N/A
Alarm/Security
810-4813-
4118
$0 $935 $0 $0 $0 N/A
Ground Maintenance Costs
810-4813-
4119
$0 $4,920 $0 $0 $0 N/A
Copying and Printing
810-4814-
0365
$0 $947 $500 $0 $0 N/A
Travel & Training
810-4814-
0366
$0 $0 $3,000 $0 $0 N/A
General Supplies
810-4814-
0375
$0 $252 $1,800 $0 $0 N/A
Uniforms
810-4814-
0378
$0 $0 $700 $0 $0 N/A
Marketing and Promotions
810-4814-
4114
$0 $7,247 $15,000 $0 $0 N/A
Merchandize & Art Sales
810-4814-
4117
$0 $1,350 $5,000 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 293
Dues and Memberships
810-4815-
0320
$0 $2,431 $1,400 $500 $1,500 N/A
License & Permits
810-4815-
0373
$0 $2,315 $3,000 $200 $13,000 N/A
General Supplies
810-4815-
0375
$0 $4,452 $1,000 $0 $1,000 N/A
Program Supplies
810-4815-
0376
$0 $0 $8,620 $4,627 $6,000 N/A
Pool Side Supplies
810-4815-
0377
$0 $0 $5,300 $3,000 $5,000 N/A
Honorarium Expenses
810-4815-
0379
$0 $890 $4,500 $1,831 $3,000 N/A
Gym Side Supplies
810-4815-
0380
$0 $0 $2,200 $2,538 $5,000 N/A
Total Other Operating: $302,191 $362,204 $171,911 $135,890 $159,000 N/A Principal
Principal
610-4612-
0911
$0 $25,357 $332,000 $279,111 $0 N/A
Principal
717-4712-
0911
$2,000 $0 $93,000 $93,000 $95,000 N/A
Total Principal: $2,000 $25,357 $425,000 $372,111 $95,000 N/A Utilities
Utilities
610-4612-
0383
$147,423 $174,940 $175,000 $175,000 $192,000 N/A
Utilities
710-4712-
0383
$222,967 $305,844 $300,000 $330,993 $315,000 N/A
Utilities
810-4812-
0383
$321,693 $0 $0 $0 $0 N/A
Utilities
810-4813-
0383
$0 $365,941 $350,000 $350,000 $350,000 N/A
Total Utilities: $692,083 $846,725 $825,000 $855,993 $857,000 N/A Depreciation
Depreciation Expense
610-4610-
0499
$364,752 $364,563 $0 $0 $0 N/A
Depreciation Expense
710-4710-
0499
$829,815 $816,894 $0 $0 $0 N/A
Depreciation Expense
810-4812-
0499
$704,670 $650,590 $0 $0 $0 N/A
Total Depreciation: $1,899,237 $1,832,047 $0 $0 $0 N/A
Transfer Out
Transfer to Other Funds
610-7999-
0799
$0 $0 $177,534 $308,646 $734,240 N/A
Transfer to other Funds
612-7999-
0799
$900,257 $75,000 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 294
Transfer to Other Funds
615-7999-
0799
$0 $0 $1,724,194 $0 $2,397,589 N/A
Transfer to Other Funds
640-7999-
0799
$707,766 $2,950,000 $0 $0 $698,505 N/A
Transfer to Other Funds
710-4522-
0799
$2,917,890 $2,882,899 $0 $185,010 $185,130 N/A
Transfer to Other Funds
710-7999-
0799
$0 $0 $345,452 $0 $875,949 N/A
Transfer to other Funds
712-7999-
0799
$1,284,741 $75,000 $0 $0 $0 N/A
Transfer to Other Funds
715-7999-
0799
$0 $0 $1,345,267 $0 $872,533 N/A
Transfer to other Funds
716-7999-
0799
$679,480 $780,000 $0 $0 $0 N/A
Transfer to Other Funds
717-7999-
0799
$596,780 $136,243 $0 $0 $0 N/A
Transfer to Other Funds
740-7999-
0799
$0 $0 $0 $0 $725,000 N/A
Transfer to Other Funds
810-7999-
0799
$0 $0 $216,071 $412,000 $1,975,000 N/A
Total Transfer Out: $7,086,912 $6,899,142 $3,808,518 $905,656 $8,463,946 N/A Total Expense Objects: $15,850,841 $17,343,212 $28,532,394 $11,804,442 $34,673,045 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE
vs. FY2025
Proposed (%
Change)
Revenues Summary
$29,708,215
$5,701,934
(23.75% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 295
Enterprise Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 5M
10M
15M
20M
25M
30M
35M
Revenue by Fund
2025 Revenue by Fund
Water Enterprise Fund (64.5%)
Wastewater Enterprise Fund (21.3%)
CV Starr Enterprise Fund (14.2%)
City of Fort Bragg | Budget Book 2025 Page 296
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
CV Starr Enterprise Fund Wastewater Enterprise Fund Water Enterprise Fund FY2021
FY2022
FY2023FY2024
FY2025
0 5
10 15
20 25
30 35
Water Enterprise Fund
Water Works O & M
Investment Interest
Earned
610-0000-
3611
$2,827 $2,692 $8,000 $5,000 $2,000 N/A
Miscellaneous Revenue
610-0000-
3998
$1,600 $25,033 $26,000 $3,500 $4,000 N/A
Water Sales - In City
610-0000-
6101
$2,858,694 $2,862,400 $2,948,000 $2,896,374 $2,896,374 N/A Late Payment Penalties
610-0000-
6103
$69,669 $39,655 $45,000 $47,000 $47,940 N/A
Misc Water Sales
610-0000-
6104
$75,889 $46,923 $50,000 $49,000 $50,000 N/A
Permit Inspection Fee
610-0000-
6105
$201 $838 $500 $260 $300 N/A
Final Notice Fee
610-0000-
6106
$150 $4,350 $6,000 $3,600 $4,000 N/A
Water Lateral Install Fees
610-0000-
6110
$11,863 $12,067 $15,000 $12,021 $14,000 N/A
Received from Collection
Acct
610-0000-
6117
$680 $128 $500 $0 $0 N/A
Card Processing Fee
610-0000-
6121
$5 $85 $60 $53 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 297
Grants Received
610-0000-
6122
$30,639 $0 $0 $0 $0 N/A
Transfers from Other
Funds
610-7999-
7999
$2,917,890 $2,882,899 $431,694 $0 $0 N/A
Total Water Works O & M: $5,970,106 $5,877,069 $3,530,754 $3,016,807 $3,018,614 N/A Water Recession Reserve
Transfer from Other Funds
612-7999-
7999
$0 $0 $177,534 $0 $134,240 N/A
Total Water Recession
Reserve:
$0 $0 $177,534 $0 $134,240 N/A
Non-Routine Maintenance- Water
Investment Interest
Earned
614-0000-
3611
$60 $427 $100 $400 $200 N/A
Transfers from Other
Funds
614-7999-
7999
$7,411 $0 $0 $0 $0 N/A
Total Non-Routine
Maintenance-Water:
$7,471 $427 $100 $400 $200 N/A
Capital Reserve-Water
Investment Interest
Earned
615-0000-
3611
$22,838 $123,285 $10,000 $90,000 $70,000 N/A
Transfer from Other Funds
615-7999-
7999
$892,846 $0 $0 $308,646 $600,000 N/A
Total Capital Reserve- Water:
$915,684 $123,285 $10,000 $398,646 $670,000 N/A
Water Works Capacity Fees
Investment Interest
Earned
640-
0000-3611
$2,140 $17,946 $1,000 $6,000 $15,000 N/A
Water Capacity FeesResident.
640-
0000-
6302
$14,199 $51,758 $50,000 $11,000 $20,000 N/A
Total Water Works Capacity
Fees:
$16,339 $69,705 $51,000 $17,000 $35,000 N/A
Water Capital Projects
Transfers from Other
Funds
651-7999-
7999
$3,345,092 $2,950,000 $12,569,703 $1,675,000 $15,312,558 N/A Total Water Capital
Projects:
$3,345,092 $2,950,000 $12,569,703 $1,675,000 $15,312,558 N/A Total Water Enterprise Fund: $10,254,693 $9,020,486 $16,339,091 $5,107,853 $19,170,611 N/A Wastewater Enterprise Fund
Wastewater O & M
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 298
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Miscellaneous Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Transfers from Other
Funds
710-7999-
7999
$596,780 $136,243 $114,767 $0 $0 N/A
Total Wastewater O & M: $4,170,052 $3,618,444 $3,611,523 $3,588,160 $3,590,028 N/A Waste Water Recession
Reserve
Transfer from Other Funds
712-7999-
7999
$0 $0 $160,442 $0 $175,949 N/A
Total Waste Water
Recession Reserve:
$0 $0 $160,442 $0 $175,949 N/A
Non-Routine Maintenance- WWtr
Transfers from Other
Funds
714-7999-
7999
$239,636 $0 $0 $0 $0 N/A
Total Non-Routine
Maintenance-WWtr:
$239,636 $0 $0 $0 $0 N/A
Capital Project Fund-WWtr
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Transfer from Other Funds
715-7999-
7999
$1,045,104 $0 $0 $0 $700,000 N/A
Total Capital Project Fund- WWtr:
$1,054,799 $69,782 $7,000 $40,000 $745,000 N/A
WW Capital Projects
Transfer from Other Funds
716-7999-
7999
$596,780 $780,000 $1,330,000 $0 $1,597,533 N/A
Total WW Capital Projects: $596,780 $780,000 $1,330,000 $0 $1,597,533 N/A JPFA - WW Plant Bonds
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 299
Transfers from Other
Funds
717-7999-
7999
$0 $0 $185,010 $185,010 $185,130 N/A
Total JPFA - WW Plant
Bonds:
$0 $0 $185,010 $185,010 $185,130 N/A
Wastewater Capacity Fees
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Sewer Capacity FeesResident.740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees -
Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Total Wastewater Capacity
Fees:
$9,924 $64,940 $28,000 $24,000 $25,000 N/A
Total Wastewater Enterprise
Fund:
$6,071,191 $4,533,167 $5,321,975 $3,837,170 $6,318,640 N/A CV Starr Enterprise Fund
CV Starr Center
Sec Property Tax, Current
Year
810-0000-
3110
$268,596 $305,258 $283,127 $302,098 $305,119 N/A
CV Starr Sales Tax
810-0000-
3132
$1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Investment Interest
Income
810-0000-
3611
$6,487 $73,532 $10,000 $20,000 $10,000 N/A
Miscellaneous Revenue
810-0000-
3998
$0 $28,377 $40,000 $17,000 $20,000 N/A
Charges for Services
810-0000-
3999
$0 -$880 $596,248 $0 $0 N/A
CV Starr Facility Revenue
810-0000-
6120
$0 $6,280 $0 $1,200 $1,320 N/A
Refunds & Rebates
810-0000-
6121
$0 -$1,607 $0 $200 $0 N/A
Merchandise Sales, Net
810-0000-
6122
$0 $5,878 $0 $4,700 $6,000 N/A
Facility Rentals
810-0000-
6123
$0 $40,948 $0 $31,000 $40,000 N/A
Enrichment Programs
810-0000-
6124
$0 $79,699 $0 $56,000 $61,600 N/A
Facility Passes
810-0000-
6125
$0 $465,219 $0 $553,761 $609,137 N/A
Commissions Revenue
810-0000-
6127
$0 $3,512 $0 $1,700 $1,500 N/A
Grants
810-0000-
6128
$0 $0 $0 -$350 $5,000 N/A
Cash Over/Short
810-0000-
6129
$0 -$185 $0 -$428 $0 N/A
Cost Allocations - MCRPD
810-4812-
3499
$0 $103,619 $0 $26,297 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 300
Total CV Starr Center: $1,486,423 $2,285,090 $2,129,144 $2,191,798 $2,243,963 N/A CV Starr Recession Reserve
Transfer from Other Funds
812-7999-
7999
$0 $0 $216,071 $0 $0 N/A
Total CV Starr Recession
Reserve:
$0 $0 $216,071 $0 $0 N/A
CV STARR CAPITAL
IMPROVEMENT
Transfers from Other
Funds
851-7999-
7999
$0 $412,000 $1,975,000 N/A
Total CV STARR CAPITAL
IMPROVEMENT:
$0 $412,000 $1,975,000 N/A
Total CV Starr Enterprise Fund: $1,486,423 $2,285,090 $2,345,215 $2,603,798 $4,218,963 N/A Total: $17,812,307 $15,838,743 $24,006,281 $11,548,821 $29,708,215 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025
Proposed (%
Change)
Revenues by Source
Projected 2025 Revenues by Source
Transfer from Other Funds (69.6%)
Charges for Services (24.1%)
Sales & Use Tax (4%)
Property Tax (1%)
Other non operating (0.7%)
Interest (0.6%)
City of Fort Bragg | Budget Book 2025 Page 301
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Other Revenues Capital Grant Other Operating
Interest Other non operating Property Tax
Sales & Use Tax Charges for Services Transfer from Other Funds FY2021
FY2022FY2023
FY2024
FY2025
0 5
10 15
20 25
30 35
Revenue Source
Property Tax
Sec Property Tax,
Current Year
810-0000-
3110
$268,596 $305,258 $283,127 $302,098 $305,119 N/A
Total Property Tax: $268,596 $305,258 $283,127 $302,098 $305,119 N/A Sales & Use Tax
CV Starr Sales Tax
810-0000-
3132
$1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Total Sales & Use Tax: $1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Charges for Services
Water Sales - In City
610-0000-
6101
$2,858,694 $2,862,400 $2,948,000 $2,896,374 $2,896,374 N/A Late Payment
Penalties
610-0000-
6103
$69,669 $39,655 $45,000 $47,000 $47,940 N/A
Misc Water Sales
610-0000-
6104
$75,889 $46,923 $50,000 $49,000 $50,000 N/A
Permit Inspection
Fee
610-0000-
6105
$201 $838 $500 $260 $300 N/A
Final Notice Fee
610-0000-
6106
$150 $4,350 $6,000 $3,600 $4,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 302
Received from
Collection Acct
610-0000-
6117
$680 $128 $500 $0 $0 N/A
Card Processing Fee
610-0000-
6121
$5 $85 $60 $53 $0 N/A
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Charges for Services
810-0000-
3999
$0 -$880 $596,248 $0 $0 N/A
CV Starr Facility
Revenue
810-0000-
6120
$0 $6,280 $0 $1,200 $1,320 N/A
Refunds & Rebates
810-0000-
6121
$0 -$1,607 $0 $200 $0 N/A
Merchandise Sales,
Net
810-0000-
6122
$0 $5,878 $0 $4,700 $6,000 N/A
Facility Rentals
810-0000-
6123
$0 $40,948 $0 $31,000 $40,000 N/A
Enrichment
Programs
810-0000-
6124
$0 $79,699 $0 $56,000 $61,600 N/A
Facility Passes
810-0000-
6125
$0 $465,219 $0 $553,761 $609,137 N/A
Commissions
Revenue
810-0000-
6127
$0 $3,512 $0 $1,700 $1,500 N/A
Total Charges for
Services:
$6,482,654 $6,944,330 $7,038,065 $7,079,007 $7,151,749 N/A Other Revenues
Cost Allocations -
MCRPD
810-4812-
3499
$0 $103,619 $0 $26,297 $0 N/A
Total Other Revenues: $0 $103,619 $0 $26,297 $0 N/A
Other Operating
Miscellaneous
Revenue
610-0000-
3998
$1,600 $25,033 $26,000 $3,500 $4,000 N/A
Water Lateral Install
Fees
610-0000-
6110
$11,863 $12,067 $15,000 $12,021 $14,000 N/A
Cash Over/Short
810-0000-
6129
$0 -$185 $0 -$428 $0 N/A
Total Other Operating: $13,463 $36,914 $41,000 $15,093 $18,000 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 303
Capital Grant
Grants
810-0000-
6128
$0 $0 $0 -$350 $5,000 N/A
Total Capital Grant: $0 $0 $0 -$350 $5,000 N/A
Interest
Investment Interest
Earned
610-0000-
3611
$2,827 $2,692 $8,000 $5,000 $2,000 N/A
Investment Interest
Earned
614-0000-
3611
$60 $427 $100 $400 $200 N/A
Investment Interest
Earned
615-0000-
3611
$22,838 $123,285 $10,000 $90,000 $70,000 N/A
Investment Interest
Earned
640-0000-
3611
$2,140 $17,946 $1,000 $6,000 $15,000 N/A
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Investment Interest
Income
810-0000-
3611
$6,487 $73,532 $10,000 $20,000 $10,000 N/A
Total Interest: $49,635 $312,424 $49,100 $180,400 $167,200 N/A Other non operating
Grants Received
610-0000-
6122
$30,639 $0 $0 $0 $0 N/A
Water Capacity FeesResident.640-0000-
6302
$14,199 $51,758 $50,000 $11,000 $20,000 N/A
Miscellaneous
Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Capacity FeesResident.740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees -
Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Miscellaneous
Revenue
810-0000-
3998
$0 $28,377 $40,000 $17,000 $20,000 N/A
Total Other non
operating:
$145,080 $211,614 $210,000 $187,000 $196,450 N/A
Transfer from Other
Funds
Transfers from Other
Funds
610-7999-
7999
$2,917,890 $2,882,899 $431,694 $0 $0 N/A
Transfer from Other
Funds
612-7999-
7999
$0 $0 $177,534 $0 $134,240 N/A
Transfers from Other
Funds
614-7999-
7999
$7,411 $0 $0 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 304
Transfer from Other
Funds
615-7999-
7999
$892,846 $0 $0 $308,646 $600,000 N/A
Transfers from Other
Funds
651-7999-
7999
$3,345,092 $2,950,000 $12,569,703 $1,675,000 $15,312,558 N/A Transfers from Other
Funds
710-7999-
7999
$596,780 $136,243 $114,767 $0 $0 N/A
Transfer from Other
Funds
712-7999-
7999
$0 $0 $160,442 $0 $175,949 N/A
Transfers from Other
Funds
714-7999-
7999
$239,636 $0 $0 $0 $0 N/A
Transfer from Other
Funds
715-7999-
7999
$1,045,104 $0 $0 $0 $700,000 N/A
Transfer from Other
Funds
716-7999-
7999
$596,780 $780,000 $1,330,000 $0 $1,597,533 N/A
Transfers from Other
Funds
717-7999-
7999
$0 $0 $185,010 $185,010 $185,130 N/A
Transfer from Other
Funds
812-7999-
7999
$0 $0 $216,071 $0 $0 N/A
Transfers from Other
Funds
851-7999-
7999
$0 $412,000 $1,975,000 N/A
Total Transfer from
Other Funds:
$9,641,539 $6,749,142 $15,185,221 $2,580,656 $20,680,410 N/A Total Revenue Source: $17,812,307 $15,838,743 $24,006,281 $11,548,821 $29,708,215 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Revenue by Department
Projected 2025 Revenue by Department
Water (64.5%)
Wastewater (21.3%)
CV Starr (14.2%)
City of Fort Bragg | Budget Book 2025 Page 305
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
CV Starr Wastewater Water
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
30 35
Revenue
Wastewater
Non Departmental
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Miscellaneous
Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 306
Sewer Capacity
Fees-Resident.
740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees
- Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Grants
810-0000-
6128
$0 $0 $0 -$350 $5,000 N/A
Total Non
Departmental:
$3,592,892 $3,616,923 $3,531,756 $3,651,810 $3,665,028 N/A Transfers between
funds
Transfers from
Other Funds
710-7999-
7999
$596,780 $136,243 $114,767 $0 $0 N/A
Transfer from Other
Funds
712-7999-
7999
$0 $0 $160,442 $0 $175,949 N/A
Transfers from
Other Funds
714-7999-
7999
$239,636 $0 $0 $0 $0 N/A
Transfer from Other
Funds
715-7999-
7999
$1,045,104 $0 $0 $0 $700,000 N/A
Transfer from Other
Funds
716-7999-
7999
$596,780 $780,000 $1,330,000 $0 $1,597,533 N/A
Transfers from
Other Funds
717-7999-
7999
$0 $0 $185,010 $185,010 $185,130 N/A
Transfer from Other
Funds
812-7999-
7999
$0 $0 $216,071 $0 $0 N/A
Total Transfers
between funds:
$2,478,300 $916,243 $2,006,290 $185,010 $2,658,612 N/A
Total Wastewater: $6,071,191 $4,533,167 $5,538,046 $3,836,820 $6,323,640 N/A Water
Non Departmental
Investment Interest
Earned
610-0000-
3611
$2,827 $2,692 $8,000 $5,000 $2,000 N/A
Miscellaneous
Revenue
610-0000-
3998
$1,600 $25,033 $26,000 $3,500 $4,000 N/A
Water Sales - In City
610-0000-
6101
$2,858,694 $2,862,400 $2,948,000 $2,896,374 $2,896,374 N/A Late Payment
Penalties
610-0000-
6103
$69,669 $39,655 $45,000 $47,000 $47,940 N/A
Misc Water Sales
610-0000-
6104
$75,889 $46,923 $50,000 $49,000 $50,000 N/A
Permit Inspection
Fee
610-0000-
6105
$201 $838 $500 $260 $300 N/A
Final Notice Fee
610-0000-
6106
$150 $4,350 $6,000 $3,600 $4,000 N/A
Water Lateral Install
Fees
610-0000-
6110
$11,863 $12,067 $15,000 $12,021 $14,000 N/A
Received from
Collection Acct
610-0000-
6117
$680 $128 $500 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 307
Card Processing Fee
610-0000-
6121
$5 $85 $60 $53 $0 N/A
Grants Received
610-0000-
6122
$30,639 $0 $0 $0 $0 N/A
Investment Interest
Earned
614-0000-
3611
$60 $427 $100 $400 $200 N/A
Investment Interest
Earned
615-0000-
3611
$22,838 $123,285 $10,000 $90,000 $70,000 N/A
Investment Interest
Earned
640-0000-
3611
$2,140 $17,946 $1,000 $6,000 $15,000 N/A
Water Capacity
Fees-Resident.
640-0000-
6302
$14,199 $51,758 $50,000 $11,000 $20,000 N/A
Total Non
Departmental:
$3,091,454 $3,187,587 $3,160,160 $3,124,207 $3,123,814 N/A Transfers between
funds
Transfers from
Other Funds
610-7999-
7999
$2,917,890 $2,882,899 $431,694 $0 $0 N/A
Transfer from Other
Funds
612-7999-
7999
$0 $0 $177,534 $0 $134,240 N/A
Transfers from
Other Funds
614-7999-
7999
$7,411 $0 $0 $0 $0 N/A
Transfer from Other
Funds
615-7999-
7999
$892,846 $0 $0 $308,646 $600,000 N/A
Transfers from
Other Funds
651-7999-
7999
$3,345,092 $2,950,000 $12,569,703 $1,675,000 $15,312,558 N/A Total Transfers
between funds:
$7,163,239 $5,832,899 $13,178,931 $1,983,646 $16,046,798 N/A Total Water: $10,254,693 $9,020,486 $16,339,091 $5,107,853 $19,170,611 N/A CV Starr
Non Departmental
Sec Property Tax,
Current Year
810-0000-
3110
$268,596 $305,258 $283,127 $302,098 $305,119 N/A
CV Starr Sales Tax
810-0000-
3132
$1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Investment Interest
Income
810-0000-
3611
$6,487 $73,532 $10,000 $20,000 $10,000 N/A
Miscellaneous
Revenue
810-0000-
3998
$0 $28,377 $40,000 $17,000 $20,000 N/A
Charges for Services
810-0000-
3999
$0 -$880 $596,248 $0 $0 N/A
CV Starr Facility
Revenue
810-0000-
6120
$0 $6,280 $0 $1,200 $1,320 N/A
Refunds & Rebates
810-0000-
6121
$0 -$1,607 $0 $200 $0 N/A
Merchandise Sales,
Net
810-0000-
6122
$0 $5,878 $0 $4,700 $6,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
City of Fort Bragg | Budget Book 2025 Page 308
Facility Rentals
810-0000-
6123
$0 $40,948 $0 $31,000 $40,000 N/A
Enrichment
Programs
810-0000-
6124
$0 $79,699 $0 $56,000 $61,600 N/A
Facility Passes
810-0000-
6125
$0 $465,219 $0 $553,761 $609,137 N/A
Commissions
Revenue
810-0000-
6127
$0 $3,512 $0 $1,700 $1,500 N/A
Cash Over/Short
810-0000-
6129
$0 -$185 $0 -$428 $0 N/A
Total Non
Departmental:
$1,486,423 $2,181,471 $2,129,144 $2,165,851 $2,238,963 N/A Transfers between
funds
Transfers from
Other Funds
851-7999-
7999
$0 $412,000 $1,975,000 N/A
Total Transfers
between funds:
$0 $0 $0 $412,000 $1,975,000 N/A
Administrative
Expenses
Cost Allocations -
MCRPD
810-4812-
3499
$0 $103,619 $0 $26,297 $0 N/A
Total Administrative
Expenses:
$0 $103,619 $0 $26,297 $0 N/A
Total CV Starr: $1,486,423 $2,285,090 $2,129,144 $2,604,148 $4,213,963 N/A Total Revenue: $17,812,307 $15,838,743 $24,006,281 $11,548,821 $29,708,215 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024
Estimated YE vs.
FY2025 Proposed
(% Change)
Organizational Chart
Goal #1
Goal #2
City of Fort Bragg | Budget Book 2025 Page 309
Water Enterprise
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.
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.
City of Fort Bragg | Budget Book 2025 Page 310
FY 2023/24 Top Accomplishments
Started construction on the rehabilitation of the Water Treatment Plant Started construction of the replacement raw water lines Completed 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
Performance / Workload Measures
INDICATORS FY24
Avg. number of customer accounts – monthly bills 2807
Water annual demand in million gallons 166.5
Available supply of water in million gallons 211.9
Total customer service calls 3816
Meter Install/removals/changeouts 687
Leak Investigations 63
Turn on/off 538
Manual reads 2487
FY 2024/25 Top Priorities
Complete the Water Treatment Plant Rehabilitation Project Start planning the development of the newly acquired MCPRD property Complete segments on the Raw Water line replacement project Work with Oneka on floating desalinization
Finish engineering and start installation of solar
Revenues Summary
$3,123,814
-$36,346
(-1.15% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 311
Water Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
Water Enterprise Expenditures
$2,240,195
-$463,576
(-17.15% vs. prior year)
Water Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
City of Fort Bragg | Budget Book 2025 Page 312
Expenditures by Expense Type
The Water Enterprise Budget for FY 2025 is $2.2 million, reflecting a decrease of $463,000 or 17% from the prior year.
This reduction is primarily due to the payoff of the 2014 Revenue Refunding Bond in FY 24, which amounted to $337,080. With this debt paid off, the fund will have additional flexibility to finance future capital improvement projects.
Utility costs in the previous year were forecasted to exceed budget estimates. Energy costs for electricity have increased by 35% per month compared to the previous year due to rate hikes and a slight rise in consumption.
Additionally, general supplies, property insurance (which has seen a 25% increase), and equipment repair costs are budgeted to increase by $15,000 due to significant rises in the prices of parts and supplies.
The rate study aims to ensure that the Water Enterprise can maintain its operations efficiently while planning for future improvements without the burden of debt payments.
Budgeted Expenditures by Expense Type
Allocated Personnel Costs (45.9%)
Administration (22.1%)
Capital Assets, Net (14.7%)
Utilities (8.6%)
Contractual Services (3.1%)
Insurance (2.6%)
Reparis & Maintenance (2.4%)
Other Operating (0.6%)
City of Fort Bragg | Budget Book 2025 Page 313
Budgeted and Historical Expenditures by Expense Type
Millions
Principal
Interest
Depreciation
Other Operating
Reparis & Maintenance
Insurance
Contractual Services
Utilities
Capital Assets, Net
Administration
Allocated Personnel Costs
FY2021FY2022FY2023
FY2024
FY2025
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Allocated Personnel Costs
Water Administration
Salaries & Wages
610-4610-
0101
$258,678 $334,408 $393,535 $392,611 $263,240
Overtime
610-4610-
0102
$11,632 $9,780 $7,018 $9,500 $6,031
Comp Time Payout
610-4610-
0103
$10,283 $6,366 $7,000 $8,000 $8,000
Vacation Payout
610-4610-
0104
$4,044 $2,524 $0 $2,067 $0
Other Pay
610-4610-
0109
$12,562 $17,739 $13,684 $16,957 $19,000
Misc Insurance Premium
610-4610-
0210
$933 $1,192 $1,778 $1,778 $2,000
Medical Premium Contribution
610-4610-
0211
$41,905 $66,460 $96,185 $80,146 $72,070
Uniforms
610-4610-
0212
$0 $0 $2,756 $2,756 $1,917
Dental Premiums
610-4610-
0213
$2,861 $4,297 $6,699 $4,541 $4,030
Vision Care
610-4610-
0214
$721 $1,046 $1,487 $1,487 $1,282
PERS
610-4610-
0220
$116,143 $69,961 $94,559 $42,984 $68,484
Retiree Medical Benefits
610-4610-
0224
$30,168 $38,352 $0 $16,745 $38,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 314
Workers Comp Premium
610-4610-
0231
$8,505 $9,397 $38,637 $6,913 $28,510
FICA/Medicare
610-4610-
0252
$21,664 $26,416 $35,282 $33,242 $20,911
PERS UAL additional Payment
610-4610-
0387
$50,000 -$50,000 $25,000 $25,000 $25,000
Salary/Benefits Allocation
610-4610-
0801
$469,234 $562,362 $469,234 $469,234 $469,234
Total Water Administration: $1,039,332 $1,100,299 $1,192,854 $1,113,961 $1,027,709 Total Allocated Personnel Costs: $1,039,332 $1,100,299 $1,192,854 $1,113,961 $1,027,709 Interest
Water Treatment
Interest
610-4612-
0912
$54,707 $67,127 $5,080 $5,729 $0
Fees
610-4612-
0913
$727 $638 $3,000 $0 $0
Total Water Treatment: $55,434 $67,764 $8,080 $5,729 $0 Total Interest: $55,434 $67,764 $8,080 $5,729 $0
Reparis & Maintenance
Water Treatment
Equipment Repair & Maint
610-4612-
0351
$43,144 $31,295 $41,378 $41,378 $50,000
Building Repair & Maint
610-4612-
0353
$1,997 $2,987 $2,500 $500 $2,500
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,188 $2,293 $2,000 $2,100 $2,000
Total Water Treatment: $47,329 $36,575 $45,878 $43,978 $54,500 Non-Routine Maintenance- Water
Machinery & Equipment
614-4614-
0741
$5,111 $0 $0 $0 $0
Total Non-Routine
Maintenance-Water:
$5,111 $0 $0 $0 $0
Total Reparis & Maintenance: $52,440 $36,575 $45,878 $43,978 $54,500 Capital Assets, Net
Water Administration
Postage
610-4610-
0372
$12,599 $12,765 $7,100 $11,000 $11,000
General Supplies
610-4610-
0375
$0 $264 $0 $0 $0
Total Water Administration: $12,599 $13,029 $7,100 $11,000 $11,000 Water Treatment
Laboratory
610-4612-
0313
$7,118 $9,987 $15,000 $11,000 $15,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 315
Fleet Services
610-4612-
0322
$67,942 $192,153 $58,348 $58,348 $58,348
Laboratory Supplies
610-4612-
0342
$3,585 $5,987 $10,000 $5,000 $10,000
Chemicals
610-4612-
0343
$37,103 $34,584 $40,000 $40,000 $55,000
General Supplies
610-4612-
0375
$2,199 $2,489 $3,000 $2,000 $3,000
Medical/Safety Supplies
610-4612-
0376
$423 $1,590 $3,000 $3,000 $3,500
Small Tools & Equipment
610-4612-
0381
$5,499 $6,911 $7,000 $2,000 $7,000
Infrastructure
610-4612-
0751
$0 $0 $30,000 $30,000 $60,000
Total Water Treatment: $123,870 $253,701 $166,348 $151,348 $211,848 Water Maintenance
General Supplies
610-4611-
0375
$30,323 $89,942 $100,000 $100,000 $100,000
Small Tools & Equipment
610-4611-
0381
$3,110 $11,929 $7,500 $7,500 $7,500
Total Water Maintenance: $33,433 $101,871 $107,500 $107,500 $107,500 Total Capital Assets, Net: $169,901 $368,601 $280,948 $269,848 $330,348 Administration
Water Administration
Equipment Repair & Maint
610-4610-
0351
$0 $246 $0 $0 $0
Telephone & Communication
610-4610-
0362
$2,409 $2,552 $2,600 $2,500 $2,700
Licenses & Permits
610-4610-
0373
$8,176 $0 $0 $0 $0
Allocation to IT Int Serv Fund
610-4610-
0396
$16,047 $37,289 $16,047 $37,289 $37,289
Admin Costs Allocation
610-4610-
0399
$662,337 $624,737 $430,418 $430,418 $430,418
Total Water Administration: $688,968 $664,823 $449,065 $470,207 $470,407 Water Treatment
Dues & Memberships
610-4612-
0320
$502 $686 $500 $500 $500
Licenses & Permits
610-4612-
0373
$2,441 $34,843 $24,000 $24,000 $24,000
Total Water Treatment: $2,943 $35,529 $24,500 $24,500 $24,500 Total Administration: $691,911 $700,352 $473,565 $494,707 $494,907 Contractual Services
Water Administration
Legal
610-4610-
0311
$1,289 $1,145 $20,000 $3,000 $20,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 316
Auditing & Accounting
610-4610-
0312
$9,574 $12,092 $13,000 $7,775 $9,000
Professional Services
610-4610-
0319
$63,848 $53,399 $40,000 $30,000 $0
Total Water Administration: $74,711 $66,636 $73,000 $40,775 $29,000 Water Treatment
Professional Services
610-4612-
0319
$18,424 $62,651 $49,258 $50,000 $40,000
Total Water Treatment: $18,424 $62,651 $49,258 $50,000 $40,000 Total Contractual Services: $93,135 $129,287 $122,258 $90,775 $69,000 Insurance
Water Administration
Property Premium
610-4610-
0360
$31,351 $50,151 $62,689 $53,392 $58,732
Total Water Administration: $31,351 $50,151 $62,689 $53,392 $58,732 Total Insurance: $31,351 $50,151 $62,689 $53,392 $58,732 Other Operating
Water Administration
Grant- Arreage Grant
610-4610-
0376
$29,746 $0 $0 $0 $0
Total Water Administration: $29,746 $0 $0 $0 $0
Water Treatment
Training/Travel
Reimbursement
610-4612-
0366
$3,219 $3,327 $5,500 $2,000 $7,000
Total Water Treatment: $3,219 $3,327 $5,500 $2,000 $7,000 Water Maintenance
Training/Travel
Reimbursement
610-4611-
0366
$1,973 $3,089 $5,000 $1,000 $6,000
Total Water Maintenance: $1,973 $3,089 $5,000 $1,000 $6,000 Total Other Operating: $34,938 $6,415 $10,500 $3,000 $13,000 Principal
Water Treatment
Principal
610-4612-
0911
$0 $25,357 $332,000 $279,111 $0
Total Water Treatment: $0 $25,357 $332,000 $279,111 $0
Total Principal: $0 $25,357 $332,000 $279,111 $0
Utilities
Water Treatment
Utilities
610-4612-
0383
$147,423 $174,940 $175,000 $175,000 $192,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 317
Total Water Treatment: $147,423 $174,940 $175,000 $175,000 $192,000 Total Utilities: $147,423 $174,940 $175,000 $175,000 $192,000 Depreciation
Water Administration
Depreciation Expense
610-4610-
0499
$364,752 $364,563 $0 $0 $0
Total Water Administration: $364,752 $364,563 $0 $0 $0
Total Depreciation: $364,752 $364,563 $0 $0 $0
Total Expense Objects: $2,680,617 $3,024,304 $2,703,772 $2,529,501 $2,240,195 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
Revenues by Source
Projected 2025 Revenues by Source
Charges for Services (96%)
Interest (2.8%)
Other non operating (0.6%)
Other Operating (0.6%)
City of Fort Bragg | Budget Book 2025 Page 318
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Other Operating Other non operating Interest Charges for Services FY2021
FY2022FY2023FY2024FY2025
0 1
2 3
4 Revenue Source
Charges for Services
Water Sales - In City
610-0000-
6101
$2,858,694 $2,862,400 $2,948,000 $2,896,374 $2,896,374 N/A Late Payment
Penalties
610-0000-
6103
$69,669 $39,655 $45,000 $47,000 $47,940 N/A
Misc Water Sales
610-0000-
6104
$75,889 $46,923 $50,000 $49,000 $50,000 N/A
Permit Inspection
Fee
610-0000-
6105
$201 $838 $500 $260 $300 N/A
Final Notice Fee
610-0000-
6106
$150 $4,350 $6,000 $3,600 $4,000 N/A
Received from
Collection Acct
610-0000-
6117
$680 $128 $500 $0 $0 N/A
Card Processing Fee
610-0000-
6121
$5 $85 $60 $53 $0 N/A
Total Charges for
Services:
$3,005,288 $2,954,379 $3,050,060 $2,996,286 $2,998,614 N/A Other Operating
Miscellaneous
Revenue
610-0000-
3998
$1,600 $25,033 $26,000 $3,500 $4,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 319
Water Lateral Install
Fees
610-0000-
6110
$11,863 $12,067 $15,000 $12,021 $14,000 N/A
Total Other Operating: $13,463 $37,100 $41,000 $15,521 $18,000 N/A Interest
Investment Interest
Earned
610-0000-
3611
$2,827 $2,692 $8,000 $5,000 $2,000 N/A
Investment Interest
Earned
614-0000-
3611
$60 $427 $100 $400 $200 N/A
Investment Interest
Earned
615-0000-
3611
$22,838 $123,285 $10,000 $90,000 $70,000 N/A
Investment Interest
Earned
640-0000-
3611
$2,140 $17,946 $1,000 $6,000 $15,000 N/A
Total Interest: $27,866 $144,350 $19,100 $101,400 $87,200 N/A Other non operating
Grants Received
610-0000-
6122
$30,639 $0 $0 $0 $0 N/A
Water Capacity FeesResident.640-0000-
6302
$14,199 $51,758 $50,000 $11,000 $20,000 N/A
Total Other non
operating:
$44,837 $51,758 $50,000 $11,000 $20,000 N/A
Total Revenue Source: $3,091,454 $3,187,587 $3,160,160 $3,124,207 $3,123,814 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 320
Wastewater Treatment 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.
Services provided by the Wastewater Enterprise include coordinating operations, monitoring, maintenance and related activities of the wastewater treatment plant and sanitary pumping stations. The Enterprise provides primary and secondary treatment of wastewater as well as treatment and conditioning of the solids removed at the treatment facility resulting in a high-quality effluent that can be discharged to the ocean.
Strategic Goals and Objectives
Operate and maintain the City's wastewater collection system and treatment facilities.
Ensure compliance with all regulatory requirements, including discharge limitations, monitoring and reporting, and safety procedures.
Seek grant funding and other low-cost financing for capital projects.
Manage the City's wastewater system in a cost-effective and efficient manner.
City of Fort Bragg | Budget Book 2025 Page 321
FY 2023/24 Top Accomplishments
Prevented seasonal bulking conditions from filamentous bacteria Repaired a major 8-inch airline in the plant
Survived a very difficult winter that had record-setting daily flow and record monthly flow Replaced the harmonic filter that was damaged from a power outage Improved winter bio-solids handling
Performance / Workload Measures
INDICATORS
FY20 FY21 FY22 FY23 FY24
YTD
Customer service calls, wastewater 33 36 52 41 21
New customer sewer lines installed 0 2 1 8 4
Sewer mains cleaned/flushed in miles 16 18 15 12.8 6.6
Sewer mains and laterals repaired in number of jobs 9 8 11 26 5 Sewer manholds inspected 374 374 363 150 115
Sewer spill responses 1 2 5 3 1
Septage received (gallons) 274,854
FY 2024/25 Top Priorities
Complete the installation of an onsite sodium hypochlorite system Replace the old belt press building
Design and construct biosolids handling and storage building Improve suppression tactics of microthrix filamentous bacteria for the next bulking season Complete full condition assessment of the collection system to identify inflow and infiltration locations Begin engineering assessments for reclaimed water
Begin construction on the solar panel project
WasteWater Enterprise Expenditures
The Wastewater Budget for FY 2025 is $2.9 million, a decrease of 12% from the prior year. Salaries/Benefits increase of 7% are aligned with merit increases, COLA increases, and rising benefit costs.
For Non-personnel Budget, property insurance is expected to increase by 25% offset by reduction in utilities 4% to $315K, chemicals and professional services budget are projected to decrease of $357k. The biosolids removal cost of $300K is a reduction from the prior year, as some of the left over funds in the prior fiscal year will be rolled forward to cover the costs of increases in truckloads of biosolids removal. A feasibility study on the dryer will commence soon to reduce the 60% water levels which will help with the high annual costs that have been incurred previously.
All other expenditure categories have insignificant changes year-over-year.
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 the second half of FY 2025. The rate study results will be brought forward to the City Council in February 2025.. $2,926,873
-$407,526
(-12.22% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 322
Wastewater Treatment Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Allocated Personnel Costs (27.1%)
Administration (24.5%)
Contractual Services (13.8%)
Utilities (10.8%)
Capital Assets, Net (10.4%)
Insurance (3.9%)
Principal (3.2%)
Reparis & Maintenance (3.2%)
Interest (3.1%)
Expense Objects
Allocated Personnel Costs
Salary/Benefits Allocation
710-4710-
0801
$3,769 $20,001 $3,769 $20,001 $20,001
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 323
Salaries & Wages, Regular
710-4712-
0101
$383,146 $450,742 $484,694 $483,303 $401,441
Overtime
710-4712-
0102
$30,567 $22,715 $11,671 $26,000 $11,068
Comp Time Payout
710-4712-
0103
$9,553 $8,219 $6,318 $10,000 $10,000
Vacation Payout
710-4712-
0104
$2,852 $1,284 $0 $672 $0
Other Pay
710-4712-
0109
$20,681 $36,826 $0 $26,000 $30,000
Misc Insurance Premiums &
Fees
710-4712-
0210
$1,378 $1,500 $2,059 $2,058 $2,058
Medical Premium
Contribution
710-4712-
0211
$80,866 $98,055 $122,556 $121,000 $109,906
Uniforms
710-4712-
0212
$4,065 $4,139 $3,350 $3,000 $3,000
Dental Premiums
710-4712-
0213
$4,971 $5,965 $8,588 $8,254 $4,030
Vision Care
710-4712-
0214
$1,228 $1,640 $1,640 $1,653 $1,966
Pers
710-4712-
0220
$146,528 $388,605 $68,387 $43,500 $68,983
Retiree Medical Benefits
710-4712-
0224
$30,168 $48,811 $0 $52,000 $46,000
Worker's Comp Premium
710-4712-
0231
$13,459 $25,353 $24,513 $8,514 $28,510
Worker's Comp Deductible
710-4712-
0232
$4,164 $0 $0 $0 $0
FICA/Medicare
710-4712-
0252
$33,319 $39,185 $39,783 $40,792 $31,890
CALPERS UAL Payment
710-4712-
0387
$50,000 $0 $25,000 $25,000 $25,000
Total Allocated Personnel
Costs:
$820,713 $1,153,039 $802,326 $871,747 $793,852
Interest
Interest
717-4712-
0912
$95,650 $93,850 $92,010 $92,010 $90,130
Total Interest: $95,650 $93,850 $92,010 $92,010 $90,130 Reparis & Maintenance
Equipment Repair & Maint
710-4711-
0351
$0 $1,952 $0 $0 $0
Equipment Repair & Maint
710-4712-
0351
$112,866 $82,684 $81,082 $85,000 $85,000
Building Repair & Maint
710-4712-
0353
$4,950 $10,504 $9,000 $8,000 $8,000
Laundry/Cleaning/Janitorial
710-4712-
0354
$746 $714 $750 $750 $500
Total Reparis & Maintenance: $118,562 $95,853 $90,832 $93,750 $93,500 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 324
Capital Assets, Net
Postage
710-4710-
0372
$3,883 $3,702 $4,000 $2,500 $4,000
General Supplies
710-4711-
0375
$28,161 $16,098 $15,000 $15,000 $12,000
Small Tools & Equipment
710-4711-
0381
$1,580 $3,814 $4,000 $3,000 $4,000
Fleet Services
710-4712-
0322
$119,196 $326,121 $116,994 $116,994 $116,994
Laboratory Supplies
710-4712-
0342
$146 $0 $0 $0 $0
Chemicals
710-4712-
0343
$72,634 $131,542 $249,821 $199,667 $140,000
Postage
710-4712-
0372
$8,700 $9,100 $8,000 $8,000 $8,000
General Supplies
710-4712-
0375
$4,774 $4,436 $4,500 $4,500 $4,500
Medical/Safety Supplies
710-4712-
0376
$6,069 $5,554 $3,000 $4,000 $5,000
Boot Expense
710-4712-
0377
$1,168 $2,359 $2,400 $2,000 $2,700
Small Tools & Equipment
710-4712-
0381
$7,296 $7,122 $7,000 $7,000 $7,000
Miscellaneous
710-4712-
0619
$38,639 -$2 $0 $0 $0
Total Capital Assets, Net: $292,245 $509,845 $414,715 $362,661 $304,194 Administration
Telephone &
Communication
710-4710-
0362
$966 $932 $1,000 $1,000 $1,000
Allocation to IT Int Serv
Fund
710-4710-
0396
$48,141 $51,272 $48,141 $51,272 $51,272
Admin Costs Allocation
710-4710-
0399
$1,150,759 $1,368,274 $636,754 $636,754 $636,754
Training/Travel
Reimbursement
710-4711-
0366
$1,758 $0 $3,500 $1,000 $4,500
Dues & Memberships
710-4712-
0320
$150 $826 $1,000 $300 $800
Training/Travel
Reimbursement
710-4712-
0366
$2,111 $1,824 $1,000 $3,000 $5,000
Licenses & Permits
710-4712-
0373
$21,720 $7,804 $17,000 $17,000 $17,000
Total Administration: $1,225,605 $1,430,931 $708,395 $710,326 $716,326 Contractual Services
Auditing & Accounting
710-4710-
0312
$11,701 $10,092 $11,701 $7,034 $10,000
Professional Services
710-4710-
0319
$40,011 $40,781 $30,000 $14,246 $25,000
Professional Services
710-4711-
0319
$0 $0 $5,000 $0 $5,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 325
Laboratory
710-4712-
0313
$25,491 $40,817 $45,000 $35,000 $40,000
Professional Services
710-4712-
0319
$283,076 $355,074 $628,775 $628,775 $325,000
Total Contractual Services: $360,280 $446,764 $720,476 $685,056 $405,000 Insurance
Liability Deductible
710-4710-
0359
$0 $0 $0 $80 $100
Property Premium
710-4710-
0360
$49,798 $56,506 $112,645 $112,645 $113,771
Total Insurance: $49,798 $56,506 $112,645 $112,725 $113,871 Principal
Principal
717-4712-
0911
$2,000 $0 $93,000 $93,000 $95,000
Total Principal: $2,000 $0 $93,000 $93,000 $95,000
Utilities
Utilities
710-4712-
0383
$222,967 $305,844 $300,000 $330,993 $315,000
Total Utilities: $222,967 $305,844 $300,000 $330,993 $315,000 Depreciation
Depreciation Expense
710-4710-
0499
$829,815 $816,894 $0 $0 $0
Total Depreciation: $829,815 $816,894 $0 $0 $0
Total Expense Objects: $4,017,636 $4,909,527 $3,334,399 $3,352,268 $2,926,873 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Revenues Summary
Charges for Services Revenues are estimated to increase by 3%. At this same time two years ago, 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 and 2023, 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 2024.
$3,660,028
$128,272
(3.63% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 326
Wastewater Treatment Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
Revenue by Fund
Wastewater Enterprise
Fund
Wastewater O & M
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Miscellaneous
Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Total Wastewater O &
M:
$3,573,273 $3,482,201 $3,496,756 $3,588,160 $3,590,028 N/A Capital Project Fund- WWtr
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 327
Total Capital Project
Fund-WWtr:
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Wastewater Capacity
Fees
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Sewer Capacity FeesResident.740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees -
Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Total Wastewater
Capacity Fees:
$9,924 $64,940 $28,000 $24,000 $25,000 N/A
Total Wastewater
Enterprise Fund:
$3,592,892 $3,616,923 $3,531,756 $3,652,160 $3,660,028 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Revenues by Source
Projected 2025 Revenues by Source
Charges for Services (93.8%)
Other non operating (4.3%)
Interest (1.9%)
City of Fort Bragg | Budget Book 2025 Page 328
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Interest Other non operating Charges for Services
FY2021
FY2022FY2023FY2024FY2025
0 1
2 3
4 5
Revenue Source
Charges for Services
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Total Charges for
Services:
$3,477,367 $3,390,904 $3,391,756 $3,434,160 $3,433,578 N/A Interest
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 329
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Total Interest: $15,282 $94,541 $20,000 $59,000 $70,000 N/A Other non operating
Miscellaneous
Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Capacity FeesResident.740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees
- Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Total Other non
operating:
$100,243 $131,478 $120,000 $159,000 $156,450 N/A
Total Revenue Source: $3,592,892 $3,616,923 $3,531,756 $3,652,160 $3,660,028 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
Revenue by Department
Revenue
Wastewater
Non Departmental
Investment Interest
Earned
710-0000-
3611
$3,016 $4,040 $10,000 $9,000 $10,000 N/A
Miscellaneous
Revenue
710-0000-
3998
$92,890 $87,258 $95,000 $145,000 $146,450 N/A
Sewer Service
710-0000-
6110
$3,456,105 $3,354,489 $3,360,706 $3,413,528 $3,413,528 N/A Mackerricher Sewer
Service
710-0000-
6111
$10,437 $13,879 $15,000 $8,000 $10,000 N/A
Permit/Inspection
710-0000-
6112
$68 $1,080 $0 $0 $0 N/A
Card Processing Fee
710-0000-
6121
$5 $60 $50 $50 $50 N/A
Drainage Fees
710-0000-
6305
$7,917 $8,449 $10,000 $2,582 $0 N/A
Installation Fees
710-0000-
6306
$2,834 $12,947 $6,000 $10,000 $10,000 N/A
Investment Interest
Earned
715-0000-
3611
$9,695 $69,782 $7,000 $40,000 $45,000 N/A
Investment Interest
Earned
740-0000-
3611
$2,571 $20,720 $3,000 $10,000 $15,000 N/A
Sewer Capacity
Fees-Resident.
740-0000-
6307
$7,353 $21,840 $10,000 $14,000 $10,000 N/A
Sewer Capacity Fees
- Comm.
740-0000-
6308
$0 $22,381 $15,000 $0 $0 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 330
Total Non
Departmental:
$3,592,892 $3,616,923 $3,531,756 $3,652,160 $3,660,028 N/A Total Wastewater: $3,592,892 $3,616,923 $3,531,756 $3,652,160 $3,660,028 N/A Total Revenue: $3,592,892 $3,616,923 $3,531,756 $3,652,160 $3,660,028 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 331
C.V. STARR COMMUNITY CENTER
At C.V. Starr Community Center, we believe that community comes first. We strive to leave a legacy of access to the Center for future generations and those who live, work, play, and visit our community. We are committed to providing opportunities for everyone to achieve both physical and mental well-being, while prioritizing community needs, equity, and responsible use of resources.
The C.V. Starr Community Center (C.V. Starr Center) is a 43,000 square foot facility that includes an indoor water park, fitness, spin, exercise and weight rooms and meeting room for community use. Its grounds include a dog park, a skateboard park, pétanque court and a community garden. 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.
Strategic Goals and Objectives
Continue to provide opportunities and services for everyone to achieve both physical and mental wellbeing for decades to come.
Continue to ensure that financial procedures and fiscal controls are effectively implemented to address accounting, cash handling, payroll processing, purchasing and procurement, inventory controls, recordkeeping, auditing and reporting.
Looking at creative ways to add community events that will help serve as a revenue stream for taxes, while simultaneously bringing the community together, thus building community spirit.
City of Fort Bragg | Budget Book 2025 Page 332
Organizational Chart
Isaac Whippy City Manager /Acting
Finance Director CV Starr Center
Moneque Wooden Center Manager CV Starr Center
Ruby Acosta Administrative Coordinator CV Starr Center
Senior Administrator
2 - Full-Time CV Starr Center
Administrative Assistant
2 - Part-Time CV Starr Center
Kimberly Ramey Recreation Supervisor CV Starr Center
Recreation Coordinator Position Unfilled CV Starr Center Senior Lifeguard Position Unfilled CV Starr Center
Head Lifeguard
1 - Full-Time CV Starr Center
Lifeguard
16 - Part-Time CV Starr Center
Recreation Instructor l, ll & lll
5 - Seasonal CV Starr Center
Fitness Instructor l & ll
5 - Part-Time CV Starr Center
Paul Kelley Maintenance Supervisor CV Starr Center
Maintenance Worker ll
1 - Full-Time CV Starr Center
Maintenance Worker l
1 - Full=Time CV Starr Center
Custodian
1 - Part-Time CV Starr Center
Fitness Equipment
Technician
1 - Part-Time CV Starr Center
Authorized FTE
AUTHORIZED FTE FY18 FY19 FY20 FY21 FY22 FY23 FY24
Maintenance Department 4 4 2 4 4 4 3
Guest Services 5 5 1 4 4 3 4
Aquatics \ Recreation 5 5 1 4 4 3 4
City of Fort Bragg | Budget Book 2025 Page 333
FY 2023/24 Top Accomplishments
Successfully rearranged the layout of the facility, thus creating a more robust gym featuring top of the line equipment and weights, adding a room dedicated to cardio and a multi-functional room that serves as a spin class, birthday party room, and enrichment teaching classroom.
Completion of the flooring project - new bathroom flooring throughout the facility.
Successfully installed new domestic boilers, new UV filtration, and backwash systems.
Our maintenance team successfully painted the exterior of the building from top to bottom.
A new website, Instagram, and TikTok page was created, which is steadily gaining traction.
Created a new fitness instructor model, adding three new independent contractor instructors, whose classes are thriving and continuing to bring in new members. We successfully held our first Water Safety Awareness event, open to the entire community. We hope to turn this into an annual event.
Successfully taught CPR class to local business, including Harvest Market employees.
City of Fort Bragg | Budget Book 2025 Page 334
Performance / Workload Measures
INDICATORS
MONTHLY MEMBERSHIPS Nov 2023
Dec
2023
Jan
2024
Feb
2024
March
2024
April
2024
Memberships / Monthly & Recurring 464 472 555 581 600 648 Silver Sneakers & Renew Active 1230 1250 1274 1302 1318 1337 TOTAL ACTIVE MEMBERSHIPS 1694 1722 1829 1883 1918 1985
Drop in Daily Passes 650 900 868 775 866 814
Facility Attendance
Fitness Classes 1492 1766 1803 1429 1672 2070
Cardio Room N/A N/A 734 335 358 174
Weight Roon 769 1265 974 368 414 229
Spin Room 96 70 121 112 82 196
Independent Contractor Classes N/A N/A N/A N/A N/A 152
Leisure Pool 1021 1812 1466 1502 1615 1608
Lazy River – Water Walking 230 355 444 424 435 464
Competition Pool 1740 1891 2486 2379 2705 2842
Facility Day Observers 553 590 548 773 930 779
Enrichment 270 211 488 327 455 337
Private Lessons 63 66 55 28 40 46
Facility Rental
Party Room / Multi-purpose room 5 7 5 4 4 6
Miscellaneous
Merchandise 36 68 62 66 79 35
Gift Certificates 3 18 3 5 0 100
City of Fort Bragg | Budget Book 2025 Page 335
FY 2024/25 Top Priorities
Increase the number of trained lifeguards, thus allowing the C.V. Starr Center to extend its hours of operation Addressing necessary and immediate capital improvement projects, such as HVAC system, skylights and the flat roof.
Growing our Independent Contractor model and adding more enrichment classes for the community Collaborate with Fort Bragg Unified School District's art department to create new murals throughout the Center Continue to work with Visit Fort Bragg, in an effort to bring more exposure to the Center while working towards offering more events to the community.
Continue to grow our memberships by offering various promotions throughout the year.
Membership growth of 10-15%
Promote the Center for aquatic events
City of Fort Bragg | Budget Book 2025 Page 336
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Allocated Personnel Costs (63.2%)
Utilities (16.2%)
Other Operating (6.8%)
Allocated Overhead (6.5%)
Contractual Services (2.5%)
Reparis & Maintenance (1.9%)
Administration (1.1%)
Materials & Services (0.9%)
Insurance (0.8%)
Expense Objects
Administrative Expenses
Salaries & Wages
810-4812-
0101
$716,794 $944,441 $1,128,480 $874,520 $1,061,213
Overtime
810-4812-
0102
$0 $3,568 $4,000 $6,000 $6,485
Comp Time
810-4812-
0103
$4,567
Vacation Payout
810-4812-
0104
$0 $11,668 $0 $0 $0
Other Pay
810-4812-
0109
$0 $9,376 $0 $213 $1,000
Emp Benefits-CV Starr
810-4812-
0201
$49,545 $71,528 $4,989 $5,000 $0
Misc Insurance Premiums &
Fees
810-4812-
0210
$60,096 $16,713 $161 $7,000 $3,000
Medical Premium
Contribution
810-4812-
0211
$0 $0 $96,520 $77,672 $163,100
Dental Premiums
810-4812-
0213
$0 $0 $7,000 $7,000 $15,793
Vision Benefits
810-4812-
0214
$0 $0 $0 $145 $2,402
Worker's Comp Premium
810-4812-
0231
$0 $28,370 $22,910 $20,506 $21,809
UIB/ETT/FUTA
810-4812-
0251
$0 $7,328 $87,859 $4,133 $0
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 337
FICA/MEDICARE
810-4812-
0252
$0 $75,554 $87,859 $72,000 $93,733
Legal - CV Starr
810-4812-
0311
$0 $0 $7,000 $7,000 $5,000
Auditing & Accting - CV Starr
810-4812-
0312
$0 $0 $9,000 $5,553 $5,000
Recruitment Costs
810-4812-
0317
$0 $607 $1,500 $600 $2,000
Professional Services
810-4812-
0319
$19,900 $4,136 $15,000 $500 $35,000
Dues and Memberships
810-4812-
0320
$0 $908 $2,000 $2,433 $8,000
Equipment Repair & Maint
810-4812-
0351
$5,451 $623 $0 $0 $0
Telephone & Communications
810-4812-
0362
$0 $11,005 $12,000 $8,100 $10,000
Printing & Copying Costs
810-4812-
0365
$0 $7,448 $4,000 $4,900 $5,500
Travel and Training
810-4812-
0366
$0 $250 $2,000 $1,000 $5,000
Postage
810-4812-
0372
$0 $252 $600 $500 $500
License & Permits
810-4812-
0373
$0 $10,194 $5,000 $10,000 $0
General Supplies
810-4812-
0375
$0 $5,003 $5,280 $2,000 $2,000
Uniforms
810-4812-
0378
$0 $59 $0 $0 $1,500
Utilities
810-4812-
0383
$321,693 $0 $0 $0 $0
Operations
810-4812-
0386
$195,389 $0 $0 $0 $0
Merchandise & Art Sales
810-4812-
0390
$0 $1,751 $3,000
Marketing and Promotions
810-4812-
0391
$0 $9,000 $15,000
Admin Costs Allocation -
CVSC
810-4812-
0399
$0 -$19,790 $10,000 $10,000 $140,000
Depreciation Expense
810-4812-
0499
$704,670 $650,590 $0 $0 $0
Miscellaneous
810-4812-
0619
$71,864 $7 $0 $0 $0
Capital
810-4812-
0751
$0 $5,899 $405,982 $0 $0
CV Starr Tax Allocation
810-4812-
0803
$0 $184,008 $0 $0 $0
CV Starr Operating Expenses
810-4812-
0806
$0 $2,250 $0 $0 $0
IT Services
810-4812-
4111
$0 $52,051 $50,000 $50,000 $0
Insurance
810-4812-
4115
$0 $43,516 $30,208 $25,000 $15,000
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 338
Bank Fees
810-4812-
4116
$0 $18,498 $4,800 $20,000 $5,000
LAFCO & Property Tax
810-4812-
4117
$0 $6,811 $5,811 $5,811 $7,000
Total Administrative Expenses: $2,145,403 $2,152,869 $2,009,957 $1,238,337 $1,637,603 Facility/Maint Expenditures
Professional Services
810-4813-
0319
$0 $750 $1,000 $20,000 $13,000
Chemicals
810-4813-
0343
$0 $32,624 $30,000 $31,000 $38,000
Equipment Repair & Maint
810-4813-
0351
$0 $45,818 $62,247 $40,000 $40,000
Telephone
810-4813-
0362
$0 $280 $0 $0 $0
Travel & Training
810-4813-
0366
$0 $0 $4,000 $600 $4,000
General Supplies
810-4813-
0375
$0 $47,614 $35,000 $35,000 $30,000
Uniforms
810-4813-
0378
$0 $0 $2,000 $350 $2,000
Small Tools & Equipment
810-4813-
0381
$0 $2,877 $2,000 $0 $2,000
Utilities
810-4813-
0383
$0 $365,941 $350,000 $350,000 $350,000
IT Services
810-4813-
4111
$0 $49 $0 $0 $0
Marketing and Promotions
810-4813-
4114
$0 $2,167 $0 $0 $0
Alarm/Security
810-4813-
4118
$0 $935 $0 $0 $0
Ground Maintenance Costs
810-4813-
4119
$0 $4,920 $0 $0 $0
Total Facility/Maint
Expenditures:
$0 $503,974 $486,247 $476,950 $479,000
Guest Services
Dues & Membership
810-4814-
0320
$0 $722 $3,100 $0 $0
Copying and Printing
810-4814-
0365
$0 $947 $500 $0 $0
Travel & Training
810-4814-
0366
$0 $0 $3,000 $0 $0
General Supplies
810-4814-
0375
$0 $252 $1,800 $0 $0
Uniforms
810-4814-
0378
$0 $0 $700 $0 $0
Marketing and Promotions
810-4814-
4114
$0 $7,247 $15,000 $0 $0
Merchandize & Art Sales
810-4814-
4117
$0 $1,350 $5,000 $0 $0
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
City of Fort Bragg | Budget Book 2025 Page 339
Total Guest Services: $0 $10,518 $29,100 $0 $0
Recreation/Program Expenses
Dues and Memberships
810-4815-
0320
$0 $2,431 $1,400 $500 $1,500
Travel and Training
810-4815-
0366
$0 $1,787 $3,000 $4,486 $6,000
License & Permits
810-4815-
0373
$0 $2,315 $3,000 $200 $13,000
General Supplies
810-4815-
0375
$0 $4,452 $1,000 $0 $1,000
Program Supplies
810-4815-
0376
$0 $0 $8,620 $4,627 $6,000
Pool Side Supplies
810-4815-
0377
$0 $0 $5,300 $3,000 $5,000
Uniforms
810-4815-
0378
$0 $2,143 $2,200 $1,400 $2,000
Honorarium Expenses
810-4815-
0379
$0 $890 $4,500 $1,831 $3,000
Gym Side Supplies
810-4815-
0380
$0 $0 $2,200 $2,538 $5,000
Total Recreation/Program
Expenses:
$0 $14,017 $31,220 $18,582 $42,500
Total Expense Objects: $2,145,403 $2,681,378 $2,556,524 $1,733,869 $2,159,103 Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024 Estimated
YE
FY2025
Proposed
Revenues Summary
$2,238,963
$109,819
(5.16% vs. prior year)
City of Fort Bragg | Budget Book 2025 Page 340
CV Starr Community Center Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
Expenditure Summary
$2,159,103
-$397,422
(-15.55% vs. prior year)
CV Starr Community Center Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Fort Bragg | Budget Book 2025 Page 341
Revenues by Source
Projected 2025 Revenues by Source
Sales & Use Tax (52.9%)
Charges for Services (32.1%)
Property Tax (13.6%)
Other non operating (0.9%)
Interest (0.4%)
Revenue Source
Property Tax
Sec Property Tax,
Current Year
810-0000-
3110
$268,596 $305,258 $283,127 $302,098 $305,119 N/A
Total Property Tax: $268,596 $305,258 $283,127 $302,098 $305,119 N/A Sales & Use Tax
CV Starr Sales Tax
810-0000-
3132
$1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Total Sales & Use Tax: $1,211,340 $1,175,441 $1,199,769 $1,178,621 $1,184,288 N/A Charges for Services
Charges for Services
810-0000-
3999
$0 -$880 $596,248 $0 $0 N/A
CV Starr Facility
Revenue
810-0000-
6120
$0 $6,280 $0 $1,200 $1,320 N/A
Refunds & Rebates
810-0000-
6121
$0 -$1,607 $0 $200 $0 N/A
Merchandise Sales,
Net
810-0000-
6122
$0 $5,878 $0 $4,700 $6,000 N/A
Facility Rentals
810-0000-
6123
$0 $40,948 $0 $31,000 $40,000 N/A
Enrichment
Programs
810-0000-
6124
$0 $79,699 $0 $56,000 $61,600 N/A
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 342
Facility Passes
810-0000-
6125
$0 $465,219 $0 $553,761 $609,137 N/A
Commissions
Revenue
810-0000-
6127
$0 $3,512 $0 $1,700 $1,500 N/A
Total Charges for
Services:
$0 $599,048 $596,248 $648,561 $719,557 N/A
Other Revenues
Cost Allocations -
MCRPD
810-4812-
3499
$0 $103,619 $0 $26,297 $0 N/A
Total Other Revenues: $0 $103,619 $0 $26,297 $0 N/A
Other Operating
Cash Over/Short
810-0000-
6129
$0 -$185 $0 -$428 $0 N/A
Total Other Operating: $0 -$185 $0 -$428 $0 N/A
Interest
Investment Interest
Income
810-0000-
3611
$6,487 $73,532 $10,000 $20,000 $10,000 N/A
Total Interest: $6,487 $73,532 $10,000 $20,000 $10,000 N/A Other non operating
Miscellaneous
Revenue
810-0000-
3998
$0 $28,377 $40,000 $17,000 $20,000 N/A
Total Other non
operating:
$0 $28,377 $40,000 $17,000 $20,000 N/A
Total Revenue Source: $1,486,423 $2,285,090 $2,129,144 $2,192,148 $2,238,963 N/A Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Amended
FY2024
Estimated YE
FY2025
Proposed
FY2024 Estimated
YE vs. FY2025
Proposed (%
Change)
City of Fort Bragg | Budget Book 2025 Page 343
DEBT
City of Fort Bragg | Budget Book 2025 Page 344
Debt Management Policy
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 ongoing 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 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 long-term capital projects only when paying for the facilities or equipment over their useful life and concurrent with the benefits derived from the use of such facilities, and when project revenues or specific resources will be sufficient to service the long-term debt. The final maturity of the bonds shall not exceed the expected useful life of each project.
City of Fort Bragg | Budget Book 2025 Page 345
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.