PROPOSED
BUDGET
FY 2025/26
TABLE OF CONTENTS
Introduction5
Transmittal Letter6
Budget Award 15
Demographics 16
Guide to the Document 20
Budget Organization & Fund Structure 22
City of Fort Bragg Overview 25
Elected Officials 29
Master Organization Chart 30
Budget Guidelines 32
Fiscal Policies 34
Investment Policies 41
America Rescue Plan Act 44
All Fund Summary 46
All Fund Summary 47
General Fund 72
Special Revenue Funds 85
Grant Funds 99
Budget Summary 117
Summary Schedules 118
Long Term Financial Planning 120
Cost Allocation Plan 122
FY2024/25 Article XIIIB Appropriations Limit 131
Departments 133
City Council 134
Administrative Department 140
Economic Development Department 152
Finance Department 157
Non-Department 167
Police Department 174
Fire Department 185
Tourism Marketing and Promotion 189
Community Development Department 195
Public Works 205
Fort Bragg Redevelopment Successor Agency 227
Internal Service Funds 232
ISF: Facilities 251
ISF: Information Technology (IT) 256
ISF: Fleet 275
Enterprise Funds 281
Water Department 328
Wastewater Treatment 340
810-xxxx CV Starr 352
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 2 Broadband Utilities 366
Debt 374
Debt Management Policy 375
Capital Improvements 383
Capital Improvement Program Overview 384
CIP Five-Year Summary 385
Municipal Facilities 387
Guest House Rehabilitation 388
Broadband Fiber 389
City Hall - Roof 390
City Hall - Siding Replace - South & East Side 391
Emergency Operations Center - Veterans Memorial 392
Resiliency Center - CV Starr Center 393
PD EV Charging Stations 394
E. City Hall Rehabilitation & Stabilization 395
City Hall Remodel + Door Replacement 396
Town Hall Rehab and Bathroom Remodel 397
Main St. Fire Station Rehab 398
Main St. Fire Station Roof 399
Police Dept. Roof Replacement 400
Police Dept. Paint & Repairs- Exterior 401
Microgrid 402
Facilities Solar 403
Police Department Security Retrofit 404
Facilites Camera and Access Control Project 405
Parks & Community Services 406
Bainbridge Park Improvements 407
Pomo Bluffs Park- Parking Lot Rehab 408
Central Business District Parking Maintenance 409
Otis Johnson Trail Restoration 410
Noyo Harbor Staircase Repairs 412
Street Maintenance & Traffic Safety 413
2025 Pavement Preservation Project 414
Rule 20 (Utility Underground) 415
Systematic Improvements at Unsignalized 416
2022/23 Streets Rehabilitation 417
CBD Coastal Trail Connection 420
Willow St. Pedestrian Improvement - HSIP 421
Stop Gap Patch Pave Project 422
2027 Roadway Revitalization 423
Red Streets and Alley Rehabilitation 426
CV Starr Enterprise 427
CV Starr HVAC Air Intake Redesign 428
Facility Roof Repair/Skylights 431
CV Starr Water Slide Staircase Rehab 432
CV Starr Reception Desk Area Rehab 433
CV Starr Pool Depth Reduction Project 436
Charge Up CV Starr 439
Water Enterprise 442
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 3 Madsen Hole Rainey- Design 443
Desalination- Ocean Intake- Pilot Project 444
Water Treatment Plant Overhaul 445
Pudding Creek Water Main Relocation 447
Raw Water Line- All Phases 448
Raw Water Reservoirs- 135 AF 450
Distribution System Rehabilitation 451
Water Meter Replacement 454
Pudding Creek Water Main Extension (See WW-5) 455
Recycled Water 456
Water Tank #1 Replacement 457
Pudding Creek Water Main Paint 458
Brush Creek Culvert Replacement 459
Cedar Street Water Line Replacement 462
Wastewater Enterprise 463
Collection System Rehabilitation 464
Pudding Creek Sewer Main Relocation 465
Onsite Sodium Hypochlorite Generator 466
Elm Street Pump Station 467
Dryer Building Reconstruction 468
Sewer Main Extension North Fort Bragg(See WRT-9) 469
Biosolids Storage Structure 470
CIPP-Force Mains Project 471
WWTP Main Replacement 474
Storm Water 477
Trash Capture Device 478
Trash Cans City Wide (Art and Beautification Project) 480 Minnesota/Riverview Storm Drain Repair 481
Stormwater Program Asset Management Plan 482
Statistical Data 485
Demographics 486
Land Use 490
Tax Rates 491
Principle Property Tax Payers 492
Principle Sales Tax 493
Historical Sales Tax Amounts 494
Principal Employers 495
Top 15 RDA 496
Appendix 499
Glossary 500
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 4
INTRODUCTION
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 5 City Manager Transmittal Letter
June 9 , 2025
Honorable Mayor, Vice Mayor, City Council members, and the Fort Bragg Community, It is my privilege to present the City of Fort Bragg’s Proposed Operating and Capital Budget for Fiscal Year 2025–2026. This document serves as a comprehensive financial and operational roadmap aligned with the City’s 2024–2028 Strategic Plan. It reflects our shared commitment to deliver high-quality municipal services, invest in critical infrastructure, support economic and community development, and uphold long-term fiscal responsibility. At its core, this budget advances the City’s vision of becoming a vibrant, inclusive, and futureready community.
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 work to create plans that align with those priorities, and 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, 2025.
This budget is guided by seven strategic goals adopted by the City Council:
1. Invigorate Economic Opportunity and Community Vibrancy
2. Implement Resilient Infrastructure and Encourage Environmental Stewardship
3. Strengthen Public Safety and Emergency Preparedness
4. Enhance Public Places, Promote Recreation, and Cultivate Civic Pride
5. Fund Our Future with Financial and Fiscal Responsibility
6. Champion a Sustainable Municipal Organization
7. Communicate with Active Community Engagement
ECONOMIC OUTLOOK
The broader economic landscape in 2025 continues to reflect a delicate balance between inflation control and the desire for sustained growth. In May 2025, the Federal Reserve maintained interest rates between
5.25% and 5.50% and began tapering its balance sheet reductions, signaling cautious optimism. Inflation has begun to ease, with the Consumer Price Index (CPI) rising by 3.4% year-over-year. However, consumer behavior is increasingly conservative, with flat April retail sales and declines in discretionary purchases indicating growing caution among households.
Despite these national headwinds, Fort Bragg remains fiscally stable. Voter approval of Measure T (local sales tax adjustment) and Measure U (Transient Occupancy Tax increase) in November 2024 has significantly strengthened the City’s revenue base. These measures create a stable, recurring revenue stream that reduces reliance on one-time funding sources and supports long-term sustainability.
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 2024/25 Adopted Budget and continued the same set of Financial Goals for the FY 2025/26 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 Financial Summary
th
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 6 The FY 2025–2026 General Fund projects revenues of $14,379,189 and expenditures of $14,327,137, resulting in a projected operating surplus of $52,053. Across all funds, the City’s total budget is $45.3 million, including $37.8 million in capital investments. The budget supports 103 full-time equivalent (FTE) positions and continues to be primarily supported by sales tax, transient occupancy tax, property taxes, and franchise fees.
GENERAL FUND
EXPENDITURES BY CATEGORY
FY 2022/23 THROUGH FY 2024/26
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 %
FYE FYE AMENDED FYE INCR/
AUDITED AUDITED BUDGET PROJECTED BUDGET -DECR
Salaries & Wages $ 3,943,628 $ 4,138,874 $ 4,934,776 $ 4,522,618 $ 5,590,585 24% Benefits 2,081,755 2,331,008 2,991,452 2,704,597 3,276,711 21% Materials & Services 2,739,018 3,128,294 3,353,575 3,452,431 4,097,231 19% Other Expenditures 168,330 308,403 311,840 327,526 268,818 -18% Debt Service 3,863,815 441,957 435,348 435,348 467,555 7% Subtotal 12,796,546 10,348,536 12,026,991 11,442,519 13,700,900 20% Allocations 1,222,680 1,130,064 401,891 585,377 626,236 7% Subtotal with Allocations 14,019,226 11,478,600 12,428,882 12,027,895 14,327,137 19% Net Transfers - - - - (53,274) 0%
TOTAL $ 14,019,226 $ 11,478,600 $ 12,428,882 $ 12,027,895 $ 14,380,411 20% This budget remains structurally balanced and provides adequate reserve levels while advancing Council priorities through responsible planning and investment.
The General Fund expenditures for FY 2025/26 reflect a 20% increase compared to the FY 2023/24 actuals, rising from $11.48 million to $14.38 million. This growth is primarily driven by strategic investments in personnel, program delivery, and operational capacity. Salaries and wages increased by 24%, reflecting the addition of new positions across multiple departments, including broadband utility staffing, support for the CV Starr Center, expanded administrative capacity, and the recruitment of department heads in key areas.
Benefits rose by 21%, largely due to higher staffing levels, rising pension obligations, and medical cost increases.
Materials and services expenditures grew by 19%, indicating the City’s commitment to enhancing service levels, investing in modernized systems like Acella, and outsourcing functions such as janitorial and landscaping services to improve efficiency and provide capacity for our Maintenance team. Other expenditures saw a modest decline of 18%, likely tied to the completion of one-time projects or the refinement of program costs. Debt service remains relatively flat, increasing by only 7%, which reflects the City’s strong debt management and lack of major new borrowing. Internal allocations also saw adjustments, reflecting the realignment of cost centers and internal service charges.
This budget supports a growing organization with a sharpened focus on service delivery, workforce development, and innovation. While the expenditure increase is substantial, it aligns with City Council priorities and is supported by strong financial planning, the City's healthy reserves, and the structural changes underway to improve transparency, service quality, and operational sustainability.
Enterprise Fund Highlights
Broadband Utility (MCN): The new utility is budgeted at $2.3 million and includes nine new positions. It aims to expand high-speed internet access, promote digital inclusion, and support innovation.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 7 Water Enterprise Fund: With revenues of $3.0 million and expenditures of $2.8 million, the Water Fund is debt-free and supported by over $22 million in secured grants. New smart meters will increase billing accuracy and conservation. A rate study is underway to ensure future rate sustainability.
Wastewater Enterprise Fund: The Wastewater Fund includes $3.66 million in revenues and $3.2 million in expenditures, along with $97,000 in annual debt payments. A biosolids dryer feasibility study is in progress.
Despite an 18% increase in insurance costs, the fund continues to absorb expenses without reducing service levels.
Long-Term Financial Forecast
Long-term financial planning remains essential to ensuring Fort Bragg’s continued sustainability. The City’s Five-Year General Fund Forecast shows that while current operations remain balanced through FY 2026–27, the City could face moderate structural deficits beginning in FY 2027–28 if revenues do not keep pace with expenditure growth. Key pressures include rising labor and benefit costs, inflationary impacts on contracted services, and the need for capital reinvestment. Proactive measures, including cost containment, targeted economic development, and maintaining reserves, will be necessary to navigate these challenges while maintaining service levels.
Strategic Plan Alignment: FY 2025–26 Initiatives
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 8
1. Economic Opportunity and Community Vibrancy
A strong economy is the foundation of a resilient community. This year’s budget supports small business development, entrepreneurship, tourism, and downtown revitalization. The City is investing $650,000 in the Fort Bragg Business Boost Fund and façade improvements, $90,000 in standalone façade grants, and $270,000 for destination marketing and community events. An additional $30,000 will be used for downtown enhancements such as benches, murals, and flower baskets. The Economic Development Department will continue to support businesses through technical assistance, permitting support, and the launch of a new One-Stop Shop for planning and building services, including expedited plan reviews through 4Leaf.
The City is also establishing a municipal broadband utility following the acquisition of Mendocino Community Network (MCN). This new enterprise includes nine new positions and provides a foundation for digital equity and innovation.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 9 Housing Initiatives
Affordable housing remains a top priority. The City is continuing recruitment for a Planning and Housing Director included in the proposed budget and establishing a Community Land Trust (CLT) to secure longterm affordability. An $800,000 investment of ARPA funds will support public-private housing development on vacant City-owned land. The City approved 87 new market-rate housing units and a 45-unit senior housing project in FY 2024–25, and is now pursuing the State’s Pro-Housing Designation in July 2025.
2. Infrastructure and Environmental Stewardship
The City continues to make historic capital investments in water, broadband, transportation, and energy systems. The FY 2025–26 budget includes:
$12.9 million for modernization of the water treatment plant $9.3 million for the raw water line replacement
$10.5 million for broadband fiber installation
$1.4 million for the Oneka wave-powered desalination pilot $2.7 million for the 2025 Pavement Preservation Project, improving 7.2 miles of roadway, ADA upgrades, and striping
$25,000 for a microgrid feasibility study supporting clean energy infrastructure These projects build resilience, support climate action goals, and position the City for long-term sustainability.
4. Public Safety and Emergency Preparedness
Public safety remains one of the City’s highest priorities, with this year’s budget reflecting targeted investments to enhance both the day-to-day effectiveness of law enforcement and the City’s readiness for emergency situations. The FY 2025/26 budget supports the creation of a Patrol Commander position— establishing a critical layer of command-level oversight between line officers and administrative leadership.
This role will provide stronger supervision of sergeants and patrol staff, improve shift coordination, and strengthen response accountability across all operations.
In conjunction with this, the City has made a strategic decision to freeze the fourth sergeant position, allowing for the reallocation of resources toward emerging needs without compromising public safety coverage. This approach reflects a broader organizational commitment to performance-based staffing, ensuring that limited resources are deployed where they yield the greatest impact.
Recognizing the importance of regional coordination, the budget funds a Task Force Officer who will work in collaboration with neighboring jurisdictions and federal partners to address regional crime trends and highrisk cases. The City also continues to fund a dedicated School Resource Officer (SRO), reaffirming its commitment to student safety and positive youth engagement at local schools.
Operational support is further strengthened by the addition of a part-time Transport Officer, enhancing the department’s capacity to manage custody transfers and reduce the strain on patrol officers. Additionally, the budget allocates $20,000 to update the City’s Emergency Operations Plan, ensuring that protocols remain current, compliant, and responsive to modern risks, including wildfires, earthquakes, and climate-related threats.
The budget includes funding for a 4% cost-of-living adjustment (COLA) acoording to the MOU, and continues to uphold Fort Bragg Municipal Code Chapter 2.68, which mandates annual salary benchmarking to ensure law enforcement compensation remains competitive with neighboring agencies. This is a vital component of the City’s recruitment and retention strategy in an increasingly competitive public safety labor market.
These combined investments reflect a holistic approach to public safety—one that emphasizes leadership development, interagency collaboration, operational efficiency, and long-term preparedness. As Fort Bragg continues to grow and evolve, the City remains committed to fostering a safe, secure, and well-coordinated community.
5. Parks, Recreation, and Civic Pride
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 10 The creation of the City’s new Parks and Recreation Department marks a transformative step toward enhancing quality of life, community connection, and civic pride for Fort Bragg residents. This structural realignment consolidates key functions—previously housed under Public Works and CV Starr Center operations—into a single, dedicated department that now oversees facility rentals, public space maintenance, youth and adult programming, and recreation planning. By centralizing leadership, the City can more effectively align its recreational offerings with long-term community needs and goals.
This shift also supports several strategic priorities outlined in the City’s 2024–2028 Strategic Plan, particularly the goals to “Promote Civic Pride and Community Wellness,” “Maintain and Enhance Infrastructure,” and “Strengthen Community Partnerships.” These values are reflected in both operational planning and capital investment.
Significant capital improvements are underway to reinvigorate public amenities and expand recreational access:
Bainbridge Park Enhancements ($2.3 million) – This project includes updated playground facilities, improved landscaping, accessible walking paths, and upgraded restrooms. These enhancements will make Bainbridge Park a vibrant and inclusive gathering place for residents of all ages and abilities, directly supporting the Department's goal to provide equitable access to safe and engaging outdoor spaces.
CV Starr Community Center Upgrades ($1.6 million) – Major renovations include HVAC system improvements for energy efficiency and comfort, pool depth modifications to better support swim instruction and recreation programs, and the installation of a new sauna, designed to enhance member amenities and attract additional memberships. These investments position the Center as a cornerstone of community health and wellness.
New Recreational Site (6–7 acres along Highway 20) – Planning is underway to develop this site into a multi-use recreational space that can support future sports fields, event space, or outdoor education programs. This long-term vision represents the Department's goal to expand capacity and access to recreational facilities, particularly in underserved areas.
Facility Rental Coordination – By integrating all facility rental services under one department, the City is simplifying access to public spaces for community events, private functions, and cultural programming —enhancing transparency and user experience while maximizing revenue potential.
In addition to these physical improvements, the Parks and Recreation Department is advancing key partnerships to amplify its impact. Collaborations with the Fort Bragg Unified School District are strengthening afterschool and summer enrichment opportunities, and the Department is engaging with local nonprofits and youth organizations to expand recreational offerings, volunteer engagement, and community-building initiatives.
These combined efforts promote the Department’s broader mission: to foster inclusive, well-maintained, and creatively programmed spaces that nurture community health, environmental stewardship, and lifelong participation in civic life. As the department takes shape, it will be guided by strategic goals that prioritize equity, accessibility, sustainability, and innovation, ensuring that Fort Bragg’s parks and public spaces reflect the values and needs of its residents.
6. Financial and Fiscal Responsibility
Maintaining long-term fiscal sustainability continues to be a cornerstone of the City’s operations and governance. The FY 2025–26 Proposed Budget reflects this commitment through prudent reserve management, responsible investments, and improved transparency across all financial activities. The City has sustained a General Fund reserve level of 30%, consistent with the Government Finance Officers Association (GFOA) best practices, ensuring sufficient liquidity to weather economic uncertainty, unforeseen emergencies, and natural disasters. This strong reserve position also supports the City’s creditworthiness and its ability to pursue long-term infrastructure financing when needed.
As part of a multi-year strategy to manage rising pension costs, the City is contributing an additional $200,000 to its Section 115 Pension Trust, bringing the cumulative total to $2.8 million. This trust allows the City to pre-fund pension liabilities and buffer against CalPERS rate volatility, which is expected to increase as legacy obligations mature and actuarial assumptions shift. By continuing to build this fund, the City is taking proactive steps to reduce future General Fund exposure and maintain flexibility in future budgets.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 11 Another key step in reinforcing financial clarity and accountability has been the separation of broadband utility and solar infrastructure costs into enterprise funds. This structural shift ensures that the revenues and expenditures associated with these capital-intensive services are isolated from the General Fund, providing greater transparency and enabling each enterprise to operate in a financially self-sustaining manner. The broadband fund, in particular, will be supported by long-term debt service planning, customer revenues, and usage-based rate modeling that reflects the infrastructure’s operational lifecycle.
The City’s Five-Year Financial Forecast remains a critical tool in guiding long-term decision-making. Updated annually, the forecast projects a balanced outlook through FY 2026–27, after which structural deficits are anticipated to emerge due to flattening revenues and escalating pension, personnel, and operating costs. In anticipation, the City is already taking steps to mitigate these challenges through strategic cost containment, employee vacancy management, and ongoing evaluation of revenue enhancement opportunities, including implementation of Measures T and U and continued economic development.
Additionally, the City continues to modernize its budgeting practices and has once again submitted its budget for review under the GFOA Distinguished Budget Presentation Award program. The City previously received this award for the FY 2024–25 Budget, demonstrating a commitment to excellence in financial reporting, transparency, and alignment with strategic goals.
Through strong reserves, responsible pension planning, clear enterprise fund structures, and disciplined forecasting, Fort Bragg is positioning itself not only to meet current service demands but to maintain longterm resiliency in the face of economic fluctuations and evolving community needs.
7. Sustainable Municipal Organization
Our employees are the heart of City government, and investing in their success is central to sustaining a high-performing organization. The FY 2025–2026 budget deepens our commitment to building a resilient, capable, and motivated workforce through expanded leadership development, internal capacity building, and career advancement opportunities.
This year, the City is actively recruiting new department heads for Planning and Housing, Parks and Recreation, and Finance and Administration—ensuring strong, visionary leadership across key service areas.
Additional administrative support has been added to the Community Development and Administration departments to streamline internal operations and support frontline teams. We have significantly expanded our internship and training programs, including a new partnership with the Fort Bragg Unified School District to expose high school students to careers in local government. These efforts are designed to foster the next generation of public service professionals while cultivating a diverse and talented local pipeline.
The City is also rolling out wellness and team-building initiatives designed to strengthen collaboration, reduce burnout, and enhance workplace culture. Cross-departmental training, onboarding improvements, and structured mentoring are helping employees build the skills and support systems they need to thrive.
This includes launching targeted leadership development pathways and flexible learning opportunities for both new and seasoned staff.
Technological innovation is also part of our internal transformation. The City will launch the Acella permitting platform in July 2025 to streamline permit processing, enhance service delivery, and increase transparency for both staff and the public.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 12 In support of our new municipal broadband utility, the budget adds nine new full-time positions to oversee infrastructure deployment, service activation, and customer support. These roles will not only ensure a successful enterprise launch but will also offer meaningful new employment opportunities in one of Fort Bragg’s most exciting and forward-thinking public initiatives.
Through these investments, the City is building a stronger foundation to support its employees, develop future leaders, and ensure that Fort Bragg continues to deliver exceptional service well into the future
8. Community Engagement and Transparency
Transparency and responsiveness are essential to community trust. This year’s budget funds the establishment of:
Launch of Public Experience Liaison at City Hall
Development of a new City website ($44K) and business license system ($30K) Volunteer Central program launching July 2025
Expanded use of the Acella platform for real-time permitting updates Continued support for Noyo Center special projects through Measure AA/AB GFOA Budget Award Recognition
We are proud to share that the City of Fort Bragg received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for FY 2025. This award affirms our commitment to financial transparency, alignment with best practices, and excellence in budget preparation. The FY 2025– 2026 Proposed Budget builds on this achievement by enhancing clarity, strategic alignment, and long-term planning.
Conclusion
The FY 2025–2026 Proposed Budget represents more than just numbers—it embodies our collective vision for Fort Bragg as a resilient, inclusive, and forward-thinking community. It reflects a commitment to investing in what matters most: safe neighborhoods, reliable infrastructure, housing that meets the needs of our residents, thriving local businesses, and accessible public spaces that bring us together. This budget ensures we continue to move forward with purpose while maintaining the structural balance and fiscal responsibility that safeguard our future.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 13 The work ahead will require collaboration, adaptability, and a continued focus on our shared values:
Innovation, Service-Oriented Leadership, Collaboration, Honesty & Integrity, and Fair & Ethical Practices.
These principles are not only written into our strategic plan—they are lived out every day by our staff, our Council, and our community members who care deeply about the future of Fort Bragg.
To the City Council, thank you for your vision and unwavering leadership. To our dedicated City staff, thank you for the passion and professionalism you bring to your work. And to the residents and business owners of Fort Bragg—thank you for your partnership, your trust, and your belief in what we can achieve together.
It is an honor to serve as your City Manager. I look forward to continuing this important work—side by side with all of you—as we build a stronger, more vibrant, and more resilient Fort Bragg.
Respectfully Submitted,
Isaac Whippy
City Manager
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 14 Distinguished Budget Presentation Award
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 15 Population Overview
TOTAL POPULATION
7,001
.09%
vs. 2022
GROWTH RANK
183 out of 503
Municipalities in California
DAYTIME POPULATION
8,492
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 2022 2024 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 | FY 2025/2026 Proposed Budget Page 16 Household Analysis
TOTAL HOUSEHOLDS
2,971
It is important to 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 tax base.
* Data Source: American Community Survey 5-year estimates 32%
lower than state average
Family Households
33%
38%
lower than state average
Married Couples
31%
32%
higher than state average
Singles
31%
154%
higher than state average
Senior Living Alone
33%
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 17 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%
80%
lower than state average
Median Income
$53,580
44%
lower than state average
Below $25,000
18%
46%
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 | FY 2025/2026 Proposed Budget Page 18 Housing Overview
2023 MEDIAN HOME VALUE
$481,200
* Data Source: 2023 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: 2023 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
59%
Rent
41%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2023 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
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
250k
300k
350k
400k
450k
500k
> $1,000,000
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $499,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$150,000 to $199,999
$100,000 to $149,9…
$50,000 to $99,999
< $49,999
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 19 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 2023/24 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 20
ANNUAL BUDGET PROCESS
City of Fort Bragg Annual Budget Process
The City of Fort Bragg utilizes a transparent and strategic annual budget process to responsibly plan for the upcoming fiscal year, align expenditures with community priorities, and ensure long-term financial sustainability. The process includes the following phases:
1. Mid-Year Budget Review (March)
Each March, the City conducts a Mid-Year Budget Review to evaluate year-to-date financial performance and seek input from the City Council on priorities for the upcoming fiscal year. This provides early direction to guide the development of the budget and helps identify emerging needs or opportunities.
2. Budget Development (April – May)
Department Heads review current operations and submit budget requests to the City Manager. These requests must align with the City’s Strategic Goals and include any proposed changes in service levels, staffing, or capital needs.
At the same time, the Finance Department prepares updated revenue forecasts and long-term financial projections based on current trends, grant funding, and economic conditions.
3. City Manager Review & Draft Budget Preparation (May) The City Manager evaluates departmental budget requests in light of fiscal constraints and strategic priorities, preparing a Proposed Budget that reflects a balanced approach to meeting service demands, investing in infrastructure, and ensuring responsible financial management.
4. Budget Workshop & Community Feedback (May – June)
The Proposed Budget is presented during a publicly noticed Budget Workshop held in May or June. During this session, Department Heads present their budget priorities, and the City Council and community members are invited to provide feedback. This collaborative dialogue helps refine the final budget before adoption.
5. Budget Adoption (June)
Following the Budget Workshop, any necessary adjustments are made, and the Final Budget is presented to the City Council for formal adoption in June, prior to the start of the new fiscal year on July 1.
This inclusive and strategic process helps ensure that the City’s budget reflects community values, supports long-term goals, and maintains the financial health of the City of Fort Bragg.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 21 Budget Organization & Fund Structure
Budget Organization
The FY 2025/26 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 2025/26.
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 Fort Bragg Broadband - MCN
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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 22 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 Adopted 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 Adopted 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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 23 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 June 2025. 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 24 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 25 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 Jason Godeke December 2026
Vice Mayor Marcia Rafanan December 2026
Councilmember Tess Albin-Smith December 2026
Councilmember Scott Hockett December 2028
Councilmember Lindy Peters December 2028
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
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."
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 26 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.
Broadband Infrastructure Enterprise – Mendocino Community Network (MCN)
In May 2025, the City of Fort Bragg finalized the acquisition of Mendocino Community Network (MCN)—a pivotal step in the creation of the City's Broadband Infrastructure Enterprise. Effective July 1, 2025, MCN will formally operate under City ownership and serve as the City’s municipal Internet Service Provider (ISP). This initiative marks a major milestone in the City’s long-term vision to expand digital equity, enhance connectivity, and improve internet affordability for residents and businesses.
The City is investing $17.45 million in the installation of a new fiber-optic broadband network, representing one of the largest infrastructure projects in Fort Bragg’s recent history. Of this total investment, $10.4 million in grant funding was secured through the California Public Utilities Commission (CPUC), supported by the federal Infrastructure Investment and Jobs Act.
The remaining project costs are funded through a combination of local match, enterprise debt financing, and internal resources.
The MCN Enterprise Fund is included in the FY 2025–2026 budget and will be managed as a standalone municipal enterprise, similar to the City’s Water and Wastewater Funds. This structure ensures financial transparency and allows revenues generated by broadband services to be reinvested directly into system maintenance, upgrades, and debt repayment. With MCN operating as a publicly owned ISP, Fort Bragg will offer competitive high-speed internet services across all neighborhoods, support local businesses with affordable connectivity options, and strengthen public access to critical digital infrastructure—laying the foundation for smart city technologies and future economic growth.
This initiative directly supports the City’s Strategic Plan goals related to infrastructure modernization, economic opportunity, and equitable access to essential services.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 27 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 28 Elected Officials
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 29 Master Organization Chart
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 30 City of Fort Bragg Organizational Chart
Residents of City of Fort Bragg
City Council
Isaac Whippy City Manager
Administration Administrative ServicesFinance Department Information Technology
Community Development DepartmentPublic Works
Facilities Fleet Water Enterprise Wastewater Enterprise Police Department CV Starr Enterprise Economic Development Department Baron J. Betternausen City Attorney
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 31 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 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 32 adopted budget. Unless otherwise directed, all funds that are presented in the operating budget document are subject to appropriation.
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 | FY 2025/2026 Proposed Budget Page 33 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
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 34 Transfers from salary accounts and benefit accounts to non-personnel accounts are not allowed. c. Interfund transfers require Council/District approval. 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 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 35 activity, including depreciation of assets, overhead charges, and reserves for unanticipated expenses and capital projects.
6. Capital Budget Policies
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 36 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.
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 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 37 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
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 38 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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 39 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 40 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, 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 41 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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 42 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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 43 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.
The City Council approved the strategic allocation of American Rescue Plan Act (ARPA) funding to support key community priorities identified through the City’s Strategic Plan and public engagement. These investments reflect Fort Bragg’s commitment to recovery, resilience, and long-term community benefit:
Affordable Housing Initiatives – $800,000
Funding supports the development, preservation, and rehabilitation of affordable housing to address local housing needs and promote housing stability.
Business Assistance Programs – $800,000
Funds are directed toward the Fort Bragg Business Boost Program and related economic development initiatives that provide access to capital, support business retention and expansion, and foster a stronger local economy.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 44 Public Safety – $40,000
Supports the Homeward Bound Program (2024–2026), which connects individuals experiencing homelessness with transportation assistance to return to a stable housing situation with family or support networks.
Investment in Technology Upgrades – $100,000
Enables modernization of City systems and infrastructure, improving efficiency, digital service delivery, and internal operations.
Public Art & Beautification (Murals Program)
Funding expands the City’s mural initiative to enhance public spaces, promote cultural expression, and build community identity through accessible, place-based art.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 45
ALL FUND SUMMARY
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 46 All Fund Summary
Summary
The City of Fort Bragg is projecting $55.06M of revenue in FY2026, which represents a 23.0% decrease over the prior year.
Budgeted expenditures are projected to decrease by 24.8% or $19.98M to $60.64M in FY2026.
The City of Fort Bragg’s All Fund Summary reflects the full financial picture across all governmental and enterprise funds, including the General Fund, capital projects, enterprise utilities, internal service funds, and special revenue funds. The past few years have shown significant shifts in both revenues and expenditures, driven by expanded capital improvement efforts, new revenue sources, and conservative fiscal management.
FY 2024 Performance Snapshot
In FY 2024, the City experienced better-than-anticipated financial results:
Actual revenues totaled $42,188,040, representing a 17% increase over budgeted projections.
Actual expenditures totaled $43,170,885, which marked a 6% decrease from the projected total.
This favorable variance was largely due to a combination of increased grant reimbursements, improved local tax performance, and unspent allocations on delayed capital projects. The result was a stronger year-end financial position and improved fund balances across several major funds.
FY 2025/26 Budget Projections
For FY 2025/26, the All Funds budget reflects a significant expansion:
Revenues are budgeted at $51,995,266, a 23% increase over the prior year.
Expenditures are projected at $58,202,950, reflecting a 35% increase.
This growth is driven by several key factors:
New General Fund revenues generated from Measure T and Measure U, which increase local sales and transient occupancy taxes respectively, providing critical support for essential city services and economic recovery.
A substantial increase in capital improvement funding, including $19.9 million in grant-funded projects. Notable grantfunded initiatives include:
$8.4 million Broadband Grant to support the build-out of the City’s municipal fiber utility $5.5 million for Water Treatment Plant and Raw Water Line engineering $1.8 million for Bainbridge Park enhancements
These funds support the City’s strategic infrastructure priorities, sustainability goals, and long-term economic development.
The FY 2025/26 All Fund Budget reflects a positive and proactive financial outlook for the City of Fort Bragg. With increased revenue projections and targeted capital investments, the City is positioning itself for long-term fiscal sustainability while enhancing service delivery and infrastructure. The results from FY 2024, showing increased actual revenues and reduced expenditures, underscore the City’s commitment to strong financial stewardship.
Looking ahead, the City will continue to pursue grant opportunities, maintain prudent budget practices, and ensure alignment with Strategic Plan goals to meet the evolving needs of the Fort Bragg community.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 47 Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25M
$50M
$75M
$100M
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 48 Budgeted and Historical 2026 Revenue by Fund
Millions
All Funds
FY2022
FY2023FY2024FY2025FY2026
$0
$20
$40
$60
$80
All Funds
General Fund
General Fund $11,868,949 $12,238,552 $12,339,801 $14,379,189 Total General Fund: $11,868,949 $12,238,552 $12,339,801 $14,379,189 Special Revenue Fund- Restricted
General Plan Maint Fee Fund $7,935 $18,000 $21,337 $20,000 Housing Trust Fund $2,090 $500 $3,000 $2,500
Permanent Local Housing PLHA $2,400,000 $0 $0 $0
Parking $974 $0 $1,900 $1,500
Parkland Monitoring/Reporting $3,598 $0 $6,817 $6,000
Tobacco License Fee $3,375 $0 $4,172 $4,172
St Mandated Disab Access Fee $4,230 $0 $5,181 $5,200
Cops Ab1913 Allocation $227,932 $170,229 $194,663 $194,663 Cdbg Program Income PI $108,554 $110,000 $14,376 $14,376 Police Asset Seizure Revenue $573,930 -$6,657 $86,997 $27,000 Successor Agency $438,024 $381,736 $648,613 $648,613
LMIH Successor Agency $5,135 $4,000 $9,000 $7,000
Construction/Demo Ordinance $94,493 $1,000 $0 $0
Gas Taxes - HUTA $205,167 $224,486 $224,260 $224,642
Gas taxes- RMRA $157,799 $582,929 $182,929 $594,432
Stp D1 Streets & Hwys Alloc $0 $232,951 $0 $0
Traffic & Safety $4,325 $0 $1,055 $1,076
Dist Sales Tax-Street Repair $1,238,734 $1,150,535 $1,238,179 $1,263,469 Fire Tax - Fire Equip. Fund $60,412 $58,324 $52,905 $3,700 Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 49 Caspar JPA With County $107,210 $59,000 $71,479 $72,631 SB 1383 C&S $45,172 $45,172 $22,813 $22,813
Fire Facilities Capacity Fee $0 $162,000 $0
Police Facilities Capacity Fee $0 $2,900 $0
Storm Drain Capacity Fee $0 $8,276 $0
Total Special Revenue FundRestricted:
$5,689,089 $3,032,205 $2,962,851 $3,113,788
Special Revenue Fund- Grants
MCOG OWP Funding $6,710 $0 $0 $0
Dept.WaterResources - Prop84 $0 $11,272,000 $14,686,031 $9,350,456 Other State Grants $0 $2,788,581 $649,951 $2,389,250
Other Federal Grants $43,221 $0 $0 $0
CDBG 2016 SuperNOFA Grant $0 $0 -$10,400 $8,400,000
Other Small Grants -$3,575 $0 $0 $0
CDBG 2017 $2,950,837 $0 $0 $0
CDBG 2020 $445,517 $977,028 $826,073 $0
CDBG- COVID Grants $376,448 $0 $0 $0
ARPA $872,081 $0 $0 $0
Noyo Harbor Blue Economy $9,566 $300,000 $0 $0
Total Special Revenue Fund- Grants: $4,700,803 $15,337,609 $16,151,655 $20,139,706 Capital Improvement Fund
Otis Johnson Park Renovation $0 $0 $0 $250,000
Guest House Rehabilitation $0 $110,000 $0 $0
Bainbridge Park Improvements $225,000 $1,849,052 $0 $0
Maple Street & SD Rehab $100,000 $0 $0 $0
2022 Street Rehab $411,202 $4,043,750 $0 $0
Town Hall Bathrooms and Window $0 $140,000 $0 $0
Main Street Fire Station Rehab $0 $200,000 $0 $0
Bainbridge Park- Soccer Fields $0 $280,000 $0 $0
Municipal Broadband $0 $1,923,691 $0 $0
City Facility Roof Repair $0 $395,000 $0 $0
EV Charging Station $0 $339,000 $0 $0
Solar City Facilities $0 $0 $3,500,000
Total Capital Improvement Fund: $736,202 $9,280,493 $0 $3,750,000 Internal Services Fund
Facilities Maint & Repair $304,764 $293,548 $301,156 $350,656 Technology Maint & Repair $578,107 $831,371 $924,484 $924,371 Fleet Services $1,146,821 $812,041 $774,041 $774,041
Broadband Utility $0 $0 $2,317,605
Total Internal Services Fund: $2,029,692 $1,936,960 $1,999,681 $4,366,673 Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 50 Water Enterprise Fund
Water Works O & M $5,877,069 $3,018,614 $2,994,472 $3,000,574 Water Recession Reserve $0 $134,240 $0 $0
Non-Routine Maintenance-Water $427 $200 $500 $500
Capital Reserve-Water $123,285 $670,000 $100,000 $90,000 Water Works Capacity Fees $69,705 $35,000 $52,834 $41,391 Water Capital Projects $2,950,000 $15,312,558 $0 $0
Total Water Enterprise Fund: $9,020,486 $19,170,611 $3,147,806 $3,132,465 Wastewater Enterprise Fund
Wastewater O & M $3,618,444 $3,590,028 $3,547,437 $3,605,455 Waste Water Recession Reserve $0 $175,949 $0 $0
Capital Project Fund-WWtr $69,782 $745,000 $62,000 $43,000 WW Capital Projects $780,000 $1,597,533 $0 $0
JPFA - WW Plant Bonds $0 $185,130 $0 $0
Wastewater Capacity Fees $64,940 $25,000 $27,426 $61,395 Total Wastewater Enterprise Fund: $4,533,167 $6,318,640 $3,636,863 $3,709,850 CV Starr Enterprise Fund
CV Starr Center $2,285,090 $2,243,963 $2,475,052 $2,465,439 CV STARR CAPITAL IMPROVEMENT $1,975,000 $0 $0
Total CV Starr Enterprise Fund: $2,285,090 $4,218,963 $2,475,052 $2,465,439 Total All Funds: $40,863,477 $71,534,034 $42,713,708 $55,057,110 Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 51 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.
2025 Revenue by Department
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SSSooolllaaarrr FFFaaaccciiillliiitttiiieeesss (((666...444%%%))) WWWaaattteeerrr (((555...777%%%)))
GGGeeennneeerrraaalll GGGooovvveeerrrnnnmmmeeennnttt (((444...777%%%))) PPPuuubbbllliiiccc SSSaaafffeeetttyyy (((444...777%%%))) CCCVVV SSStttaaarrrrrr (((444...555%%%)))
BBBrrroooaaadddbbbaaannnddd UUUtttiiillliiitttyyy (((444...222%%%))) IIInnnttteeerrrnnnaaalll SSSeeerrrvvviiiccceee (((333...777%%%))) AAAgggeeennncccyyy (((111...222%%%)))
OOOttthhheeerrr SSStttaaattteee GGGrrraaannntttsss (((111%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 52 Budgeted and Historical 2026 Revenue by Department
Millions
Other State Grants
Agency
Internal Service
Broadband Utility
CV Starr
Public Safety
General Government
Water
Solar Facilities Wastewater
Community Development
General Revenue
Public Works
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$20
$40
$60
$80
Revenue
General Revenue $8,993,156 $7,569,394 $8,943,699 19.1%
Public Safety $1,484,100 $1,372,887 $2,594,426 -30.9%
General Government $2,590,079 $2,399,153 $2,601,043 24.3% Public Works $6,159,255 $18,338,580 $13,950,916 -43.4%
Community Development $1,328,991 $952,504 $8,603,790 463.9% Agency $452,782 $648,613 $648,613 69.9%
Wastewater $3,791,432 $3,636,863 $3,709,850 -41.3%
Internal Service $1,596,691 $1,999,681 $2,049,068 5.8%
Water $3,291,872 $3,147,806 $3,132,465 -83.7%
CV Starr $2,139,985 $2,475,052 $2,465,439 -41.5%
Fire Facilities Capacity Fee $0 $162,000 $0 0%
Police Capacity Fees $0 $2,900 $0 0%
Storm Drain Fees $0 $8,276 $0 0%
Other State Grants $0 $0 $540,198 N/A
Solar Facilities $0 $0 $3,500,000 N/A
Broadband Utility $0 $0 $2,317,605 N/A
Total Revenue: $31,828,342 $42,713,708 $55,057,110 -23% Name FY2024 Audited Final Numbers FY2025 Estimated YE FY2026 Proposed FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 53 Revenues by Source
Projected 2026 Revenues by Source
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AAAgggeeennncccyyy (((111...222%%%)))
CCCaaapppiiitttaaalll GGGrrraaannnttt RRReeevvveeennnuuueeesss (((111%%%))) Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfer from Other Funds Capital Grant Revenue Contributed Capital Capital Grant Materials & Services Fines & Forfeitures
Other Operating Other Revenue Other Revenues
Allocation to ISF Grant Reimbursements Interest
Intergovernmental Use of Money & Property Capital Grant Revenues A Oth T P t T
1/2
FY2022
FY2023
FY2024
FY2025
FY2026
0 20
40 60
80 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 54 Revenue Source
Property Tax
General Revenue
Sec. Property Tax, Current Year $353,995 $364,970 $379,813 $383,611 5.1% Homeowners Property Tax Relief $1,916 $2,525 $2,500 $2,525 0% Unsec. Property Tax, Curr Year $14,086 $15,162 $15,869 $16,028 5.7% Unsec. Property Tax, Prior Years $158 $475 $470 $475 0% Highway Property Rental-County $1,930 $1,713 $1,696 $1,713 0% Motor Vehicle Lic Fees $7,332 $5,050 $11,319 $11,319 124.1% Property Tax in Lieu of VLF $709,863 $768,504 $768,504 $776,189 1% Transfer Tax $46,939 $50,591 $29,612 $29,612 -41.5%
Supplement Prop Tax SB813 $4,801 $4,800 $7,214 $7,214 50.3% Total General Revenue: $1,141,020 $1,213,790 $1,216,997 $1,228,685 1.2% Public Safety
Fire Tax $53,275 $58,324 $49,205 $0 -100%
Total Public Safety: $53,275 $58,324 $49,205 $0 -100%
CV Starr
Sec Property Tax, Current Year $305,258 $305,119 $308,561 $311,647 2.1% Total CV Starr: $305,258 $305,119 $308,561 $311,647 2.1% Total Property Tax: $1,499,553 $1,577,232 $1,574,762 $1,540,332 -2.3% Sales & Use Tax
General Revenue
Sales Tax $2,043,336 $2,036,000 $2,169,000 $3,245,000 59.4% Proposition 172 - Sales Tax $103,639 $23,200 $21,200 $27,000 16.4% Total General Revenue: $2,146,974 $2,059,200 $2,190,200 $3,272,000 58.9% Public Works
Special Sales Tax $1,175,478 $1,087,279 $1,184,288 $1,204,469 10.8% Total Public Works: $1,175,478 $1,087,279 $1,184,288 $1,204,469 10.8% CV Starr
CV Starr Sales Tax $1,175,441 $1,184,288 $1,247,000 $1,230,000 3.9% Total CV Starr: $1,175,441 $1,184,288 $1,247,000 $1,230,000 3.9% Total Sales & Use Tax: $4,497,894 $4,330,767 $4,621,488 $5,706,469 31.8% Transient Occupancy Tax
General Revenue
TOT Penalties/Interest $7,368 $6,000 $12,666 $12,666 111.1% Transient Occupancy Tax $3,185,118 $3,140,240 $3,014,304 $3,226,304 2.7% Total General Revenue: $3,192,486 $3,146,240 $3,026,970 $3,238,970 2.9% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 55 Total Transient Occupancy Tax: $3,192,486 $3,146,240 $3,026,970 $3,238,970 2.9% Other Taxes
General Revenue
Franchise - Cable TV $39,501 $40,000 $40,000 $40,000 0% Franchise - C&S $604,024 $606,000 $600,000 $606,000 0%
Franchise - PG&E $77,425 $84,754 $91,289 $91,289 7.7%
Franchise Fees- SB 1383 C&S $19,474 $5,000 $0 $0 -100%
Business License Tax $212,601 $217,700 $223,738 $234,925 7.9% Total General Revenue: $953,026 $953,454 $955,027 $972,214 2% Total Other Taxes: $953,026 $953,454 $955,027 $972,214 2% Reimbursements
General Revenue
City Exp Reimb-DDA $13,857 $10,000 $10,329 $10,329 3.3% Total General Revenue: $13,857 $10,000 $10,329 $10,329 3.3% Public Safety
SB 90 Reimbursement $0 $5,000 $575 $1,000 -80%
DNA Reimbursement $3,521 $4,500 $2,287 $3,000 -33.3%
Training Reimbursements-PD $36,449 $25,000 $45,429 $49,000 96% Stored Vehicle Release $8,375 $8,000 $10,000 $10,000 25% Abandoned Vehicle Abatement $10,590 $5,000 $0 $0 -100%
Interfund Reimb- Public Safety $160,000 $170,229 $170,229 $170,229 0% Restitution - Damaged Property $200 $1,000 $610 $1,000 0% DUI Cost Recovery $182 $1,000 $1,523 $1,000 0%
Booking Fee Reimbursement $26,150 $17,000 $13,000 $15,000 -11.8% Total Public Safety: $245,467 $236,729 $243,653 $250,229 5.7% General Government
Overhead/Admin Cost Recovery $125,175 $136,745 $125,175 $121,949 -10.8% Personnel Cost Allocations $165,309 $165,309 $203,361 $203,361 23% City Reimb-DDA $434 $1,000 $200 $1,000 0%
Interfund Cost Reimbursement $0 $20,000 $305 $10,000 -50% Personnel Cost Allocations $411,046 $411,046 $411,046 $411,046 0% City Reimb-DDA $0 $1,300 $2,000 N/A
Interfund Cost Reimbursement $0 $245 $0 0%
City Exp Reimb-DDA $1,160 $2,000 $500 $1,000 -50%
Personnel Cost Allocations $506,716 $402,832 $537,925 $537,925 33.5% Personnel Cost Allocations $560,942 $560,942 $522,739 $522,739 -6.8% Events $5,946 $6,000 $5,303 $5,303 -11.6%
Total General Government: $1,776,728 $1,705,874 $1,808,099 $1,816,323 6.5% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 56 Public Works
Interfund Reimb-Eng PW $155 $0 $0 $0 0%
Personnel Cost Allocations $459,968 $459,968 $459,968 $632,598 37.5% Interfund Reimb-PW $415,616 $413,610 $464,030 $455,030 10% Interfund Reimb $128,239 $153,019 $186,410 $209,790 37.1% Personnel Cost Allocations $482,636 $532,636 $525,152 $525,152 -1.4% Interfund Reimbursement $251,098 $135,993 $220,828 $281,402 106.9% Total Public Works: $1,737,713 $1,695,227 $1,856,389 $2,103,973 24.1% Community Development
Training Reimbursements-Admin $399 $1,000 $1,000 $1,000 0% City Exp Reimb-DDA $630 $0 $0 $0 0%
City Exp Reimb -DDA $25,854 $10,000 $7,000 $10,000 0%
Interfund Reimb - CDD $395 $20,000 $0 $0 -100%
Personnel Cost Allocations $4,113 $4,113 $4,113 $4,113 0% Total Community Development: $31,392 $35,113 $12,113 $15,113 -57% Total Reimbursements: $3,805,157 $3,682,943 $3,930,583 $4,195,967 13.9% Intergovernmental
General Revenue
Received From Collection $75 $0 $0 $0 0%
Total General Revenue: $75 $0 $0 $0 0%
Public Safety
Grant Staff Time Rimb $415,931 $132,000 $35,366 $183,755 39.2% Grant Reimbursement $0 $302,476 $0 $0 -100%
Total Public Safety: $415,931 $434,476 $35,366 $183,755 -57.7% General Government
Grant staff time Reimb $5,649 $70,000 $1,000 $8,000 -88.6% Grant Staff Time Reimb $6,078 $15,000 $5,000 $5,000 -66.7% Total General Government: $11,727 $85,000 $6,000 $13,000 -84.7% Public Works
Grant:Staff Time Reimb $30,034 $70,000 $38,000 $50,000 -28.6% SB 1383 Revenues $25,172 $25,172 $22,813 $22,813 -9.4%
CalReycle Grant SB1383 $20,000 $20,000 $0 $0 -100%
Total Public Works: $75,206 $115,172 $60,813 $72,813 -36.8% Community Development
Grant Staff Time Reimb $89,714 $35,000 $1,000 $3,000 -91.4% HEAP Homeward Bound Grant -$3,575 $0 $0 $0 0%
Grant Revenues $9,566 $300,000 $0 $0 -100%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 57 Total Community Development: $95,704 $335,000 $1,000 $3,000 -99.1% Total Intergovernmental: $598,643 $969,648 $103,179 $272,568 -71.9% Charges for Services
Public Safety
Copies - PD $4,127 $4,000 $4,000 $4,000 0%
Police Fingerprints $44,780 $49,000 $45,996 $47,000 -4.1% Police Witness Fee $441 $150 $0 $150 0%
Total Public Safety: $49,348 $53,150 $49,996 $51,150 -3.8% General Government
Returned Check Fee $126 $100 $100 $100 0%
Document Copies $1,751 $1,000 $600 $1,000 0%
Returned Check Fee $1,512 $2,000 $1,890 $2,000 0%
Credit Card Fee 2.5% $0 $1,800 $2,000 N/A
Grant Reimbursement $0 $379,261 $548,848 N/A
Total General Government: $3,389 $3,100 $383,651 $553,948 17,769.3% Public Works
Engineering Plan Review $7,176 $7,000 $6,000 $6,000 -14.3% Investment Revenues $668 $0 -$521 $631 N/A
Total Public Works: $7,844 $7,000 $5,479 $6,631 -5.3%
Community Development
Const & Demo Ord. Fee $1,945 $2,000 $1,320 $3,000 50%
Community Dev Fees $26,800 $26,000 $26,000 $91,000 250% General Plan Maint Fees $3,720 $18,000 $21,337 $20,000 11.1% Total Community Development: $32,465 $46,000 $48,657 $114,000 147.8% Wastewater
Sewer Service $3,354,489 $3,413,528 $3,346,845 $3,346,845 -2% Mackerricher Sewer Service $13,879 $10,000 $36,309 $40,000 300% Permit/Inspection $1,080 $0 $640 $700 N/A
Card Processing Fee $60 $50 $264 $300 500%
Drainage Fees $8,449 $0 $0 $8,000 N/A
Installation Fees $12,947 $10,000 $15,929 $16,000 60%
Total Wastewater: $3,390,904 $3,433,578 $3,399,987 $3,411,845 -0.6% Water
Water Sales - In City $2,862,400 $2,896,374 $2,903,044 $2,903,044 0.2% Late Payment Penalties $39,655 $47,940 $25,000 $25,000 -47.9% Misc Water Sales $46,923 $50,000 $22,000 $26,000 -48%
Permit Inspection Fee $838 $300 $330 $500 66.7%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 58 Final Notice Fee $4,350 $4,000 $5,000 $5,000 25%
Received from Collection Acct $128 $0 $1,277 $0 0%
Card Processing Fee $85 $0 $20 $30 N/A
Total Water: $2,954,379 $2,998,614 $2,956,671 $2,959,574 -1.3% CV Starr
Charges for Services -$880 $0 $0 $0 0%
CV Starr Facility Revenue $6,280 $1,320 $600 $1,000 -24.2% Refunds & Rebates -$1,607 $0 $4,000 $0 0%
Merchandise Sales, Net $5,878 $6,000 $5,500 $6,000 0%
Facility Rentals $40,948 $40,000 $53,000 $55,000 37.5%
Enrichment Programs $79,699 $61,600 $55,000 $60,000 -2.6% Facility Passes $465,219 $609,137 $740,119 $747,521 22.7% Commissions Revenue $3,512 $1,500 $3,500 $3,500 133.3%
Total CV Starr: $599,048 $719,557 $861,719 $873,021 21.3% Fire Facilities Capacity Fee
Impact Fees - Fire $0 $162,000 $0 0%
Total Fire Facilities Capacity Fee: $0 $162,000 $0 0%
Police Capacity Fees
Impact Fees - Police $0 $2,900 $0 0%
Total Police Capacity Fees: $0 $2,900 $0 0%
Storm Drain Fees
Impact Fees- Storm Drain $0 $8,276 $0 0%
Total Storm Drain Fees: $0 $8,276 $0 0%
Broadband Utility
BB:roadband Internet Service
Revenue 1-10 Gbps
$0 $0 $635,340 N/A
BB: Voice Services (w/911) $0 $0 $10,397 N/A
BB:Low Income Service Offering
500 Mbps
$0 $0 $38,316 N/A
Email Hosting $0 $0 $163,653 N/A
WebHost Domain $0 $0 $110,000 N/A
Legacy: Fusion (Blended view of
Res and Bus)
$0 $0 $851,844 N/A
Legacy: Fusion Equipment $0 $0 $23,696 N/A
Legacy: Open Air $0 $0 $287,532 N/A
Legacy:Digital Voice $0 $0 $194,827 N/A
Miscellaneous Revenues $0 $0 $2,000 N/A
Total Broadband Utility: $0 $0 $2,317,605 N/A
Total Charges for Services: $7,037,377 $7,260,999 $7,879,335 $10,287,774 41.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 59 Fines & Forfeitures
Public Safety
Parking Fines $9,628 $6,000 $2,000 $2,500 -58.3%
State Asset Forfeitures $5,087 -$17,657 $66,997 $9,000 -151% State Asset Forfeitures-Educ $0 $2,000 $0 $0 -100%
Traffic Safety Road Fines $4,325 $0 $1,055 $1,076 N/A
Total Public Safety: $19,040 -$9,657 $70,052 $12,576 -230.2% General Government
Miscellaneous Fines $65 $1,000 $0 $0 -100%
Miscellaneous Revenue $23,788 $10,000 $11,918 $10,000 0% Total General Government: $23,853 $11,000 $11,918 $10,000 -9.1% Community Development
Code Enforcement Fees $1,163 $1,000 $21,685 $10,000 900% Const. & Demo. Ord. Forfeiture $94,493 $0 $0 $0 0%
Total Community Development: $95,656 $1,000 $21,685 $10,000 900% Total Fines & Forfeitures: $138,548 $2,343 $103,655 $32,576 1,290.1% Use of Money & Property
General Revenue
Investment Interest Earned $109,985 $100,000 $147,000 $195,000 95% Sale of Surplus Assets $0 $10,000 $1,325 $5,000 -50%
Unrealized Gain or Loss -$550,642 $0 $0 $0 0%
Rents & Concessions $29,022 $10,000 $10,000 $10,000 0%
Rents & Concessions $3,050 $3,000 $3,300 $3,500 16.7%
Total General Revenue: -$408,585 $123,000 $161,625 $213,500 73.6% Public Safety
Investment Interest Earned $17,619 $9,000 $20,000 $18,000 100% Total Public Safety: $17,619 $9,000 $20,000 $18,000 100% General Government
Investment Interest Earned $974 $0 $1,900 $1,500 N/A
Investment Interest Earned $3,598 $0 $6,817 $6,000 N/A
Interest Earned $607 $0 $1,324 $1,324 N/A
Interest Earned $606 $0 $1,200 $1,200 N/A
Investment Interest Earned $7,137 $0 $3,700 $3,700 N/A
Total General Government: $12,923 $0 $14,941 $13,724 N/A Public Works
Investment Interest Earned $63,256 $63,256 $53,891 $59,000 -6.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 60 Total Public Works: $63,256 $63,256 $53,891 $59,000 -6.7% Community Development
Investment Interest Earned $4,214 $0 $0 $0 0%
Investment Interest Earned $2,090 $500 $3,000 $2,500 400% Grant Loan Principal Payments $140,447 $100,000 $0 $0 -100% Loan Interest Earned $16,393 $10,000 $14,376 $14,376 43.8% Interest Earned $5,135 $4,000 $9,000 $7,000 75%
Investment Interest Earned $0 $1,000 $0 $0 -100%
Total Community Development: $168,278 $115,500 $26,376 $23,876 -79.3% Internal Service
Interest Earned $16,216 $5,000 $1,000 $500 -90%
Total Internal Service: $16,216 $5,000 $1,000 $500 -90% Total Use of Money & Property: -$130,293 $315,756 $277,833 $328,600 4.1% Allocation to ISF
General Government
Bingo/Taxis/Weapons Permits $60 $100 $100 $100 0%
Film Permit Fee $0 $100 $100 $100 0%
Business License Fee $63,784 $62,000 $60,673 $62,000 0% Tobacco License Fee $2,768 $0 $2,848 $2,848 N/A
Total General Government: $66,611 $62,200 $63,721 $65,048 4.6% Public Works
Encroachment Permit $13,713 $7,000 $12,000 $12,000 71.4% Total Public Works: $13,713 $7,000 $12,000 $12,000 71.4% Community Development
Business License Surcharge $3,086 $2,500 $2,000 $2,500 0% Sign Application $35 $200 $0 $200 0%
Grading Permits $1,585 $1,300 $1,300 $1,400 7.7%
Building Permit Surcharge $12,336 $12,000 $7,000 $12,000 0% Total Community Development: $17,042 $16,000 $10,300 $16,100 0.6% Total Allocation to ISF: $97,366 $85,200 $86,021 $93,148 9.3% Other Revenue
General Revenue
Miscellaneous Revenue $25,106 $0 $5,000 $5,000 N/A
Cash Over and Short $206 $0 -$74 $0 0%
Miscellaneous Revenue $1,667 $1,000 $3,000 $3,000 200%
Miscellaneous Revenue $567 $0 $320 $0 0%
Total General Revenue: $27,546 $1,000 $8,246 $8,000 700% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 61 Public Safety
Miscellaneous Revenue $65,763 $15,000 $60,000 $35,000 133.3% Total Public Safety: $65,763 $15,000 $60,000 $35,000 133.3% General Government
Miscellaenous Revenue $0 $0 $9,228 $0 0%
Total General Government: $0 $0 $9,228 $0 0%
Public Works
Miscellaneous Revenue $0 $0 $500 $500 N/A
Total Public Works: $0 $0 $500 $500 N/A
Community Development
Miscellaneous Revenue $10,000 $0 $16,700 $16,700 N/A
Total Community Development: $10,000 $0 $16,700 $16,700 N/A CV Starr
2nd Grade Swim Revenue $0 $5,771 $5,771 N/A
Total CV Starr: $0 $5,771 $5,771 N/A
Total Other Revenue: $103,309 $16,000 $100,445 $65,971 312.3% Intergovermental
Public Safety
COP's AB1913 Allocation $227,932 $170,229 $194,663 $194,663 14.4% Grant Revenue $0 $480,000 $0 $0 -100%
MCOG/CALTRANS $0 $0 $232,951 $0 0%
State-Trash Capture Grant $0 $280,000 $0 $0 -100%
Dept of Parks & Rec - Bainbrid $0 $1,849,052 $417,000 $1,849,052 0% LATA- Broadband $0 $179,529 $0 $0 -100%
EDA- Feasibility Study $43,221 $0 $0 $0 0%
ARPA COVID Funds $872,081 $0 $0 $0 0%
Total Public Safety: $1,143,234 $2,958,810 $844,614 $2,043,715 -30.9% General Government
Intergovernmental $15,538 $25,000 $24,184 $25,000 0%
St Mandated Disab Access Fee $3,624 $0 $3,981 $4,000 N/A Total General Government: $19,162 $25,000 $28,165 $29,000 16% Public Works
Noyo Lighting Dist Tax $13,715 $0 $0 $0 0%
Gas Tax 2105 $37,361 $44,583 $46,076 $46,402 4.1%
Gas Tax 2106 $31,157 $32,933 $33,380 $33,586 2%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 62 Gas Tax 2107 $50,844 $60,800 $62,443 $63,266 4.1%
Gas Tax 2107.5 $2,000 $2,000 $2,000 $2,000 0%
Gas Tax 2103 $58,370 $66,632 $68,205 $67,232 0.9%
Hwy 1 Sweeping-Caltrans $11,181 $17,538 $12,156 $12,156 -30.7% Investment Interest $540 $0 $0 $0 0%
RMRA-LPP Revenue $0 $400,000 $0 $400,000 0%
RMRA - Gas Tax $157,799 $182,929 $182,929 $194,432 6.3% MCOG Grant $0 $232,951 $0 $0 -100%
MCOG OWP $2,068 $0 $0 $0 0%
MCOG OWP $4,641 $0 $0 $0 0%
SRF Grant $10,414,000 $2,512,000 N/A
Grant Revenue $0 $11,272,000 $4,272,031 $6,838,456 -39.3% Grant - OJ Park Prop 50 $0 $0 $0 $250,000 N/A
Total Public Works: $369,676 $12,312,366 $15,093,220 $10,419,530 -15.4% Community Development
Intergov Reimbursements $0 $0 $0 $5,000 N/A
PLHA Grant $2,400,000 $0 $0 $0 0%
Fed Grant Revenue $0 $0 -$10,400 $8,400,000 N/A
CDBG Grant Revenue $2,950,837 $0 $0 $0 0%
CDBG 20 Revenue $445,517 $977,028 $826,073 $0 -100%
CDBG CV Revenue $376,448 $0 $0 $0 0%
Total Community Development: $6,172,802 $977,028 $815,673 $8,405,000 760.3% Total Intergovermental: $7,704,874 $16,273,204 $16,781,672 $20,897,245 28.4% Interdepartmental charges
Internal Service
Allocation - Int Serv Fund $288,548 $288,548 $300,156 $350,156 21.4% Allocation - Int Serv Fund $577,972 $831,371 $924,371 $924,371 11.2% Allocation - Int Serv Fund $962,994 $773,541 $773,541 $773,541 0% Total Internal Service: $1,829,514 $1,893,460 $1,998,068 $2,048,068 8.2% Total Interdepartmental charges: $1,829,514 $1,893,460 $1,998,068 $2,048,068 8.2% Agency
Agency
Secured Property Tax $438,024 $381,736 $648,613 $648,613 69.9% Total Agency: $438,024 $381,736 $648,613 $648,613 69.9% Total Agency: $438,024 $381,736 $648,613 $648,613 69.9% Other Revenues
Public Works
Rent $3 Tipping Fees $106,542 $59,000 $72,000 $72,000 22% Total Public Works: $106,542 $59,000 $72,000 $72,000 22% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 63 CV Starr
Cost Allocations - MCRPD $103,619 $0 $0 $0 0%
Total CV Starr: $103,619 $0 $0 $0 0%
Total Other Revenues: $210,161 $59,000 $72,000 $72,000 22% Other Operating
Internal Service
Misc Revenue $135 $0 $113 $0 0%
Misc Revenue $197 $500 $500 $500 0%
Total Internal Service: $332 $500 $613 $500 0%
Water
Miscellaneous Revenue $25,033 $4,000 $26,000 $26,000 550% Water Lateral Install Fees $12,067 $14,000 $11,801 $15,000 7.1% Total Water: $37,100 $18,000 $37,801 $41,000 127.8%
CV Starr
Cash Over/Short -$185 $0 $0 $0 0%
Total CV Starr: -$185 $0 $0 $0 0%
Total Other Operating: $37,246 $18,500 $38,414 $41,500 124.3% Capital Grant
Public Works
Grant- State Farm $25,000 $0 $0 $0 0%
Total Public Works: $25,000 $0 $0 $0 0%
Wastewater
Grants $0 $5,000 $0 $0 -100%
Total Wastewater: $0 $5,000 $0 $0 -100%
Total Capital Grant: $25,000 $5,000 $0 $0 -100%
Materials & Services
Public Works
Transfers from Other Funds $0 $1,923,691 $0 $0 -100%
Total Public Works: $0 $1,923,691 $0 $0 -100%
Total Materials & Services: $0 $1,923,691 $0 $0 -100%
Interest
Wastewater
Investment Interest Earned $4,040 $10,000 $1,000 $2,500 -75% Investment Interest Earned $69,782 $45,000 $62,000 $43,000 -4.4% Investment Interest Earned $20,720 $15,000 $10,000 $8,000 -46.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 64 Total Wastewater: $94,541 $70,000 $73,000 $53,500 -23.6% Water
Investment Interest Earned $2,692 $2,000 $0 $0 -100%
Investment Interest Earned $427 $200 $500 $500 150%
Investment Interest Earned $123,285 $70,000 $100,000 $90,000 28.6% Investment Interest Earned $17,946 $15,000 $28,913 $21,391 42.6% Total Water: $144,350 $87,200 $129,413 $111,891 28.3%
CV Starr
Investment Interest Income $73,532 $10,000 $42,000 $30,000 200% Total CV Starr: $73,532 $10,000 $42,000 $30,000 200%
Total Interest: $312,424 $167,200 $244,413 $195,391 16.9% Other Non Operating
Wastewater
Miscellaneous Revenue $87,258 $146,450 $146,450 $191,110 30.5% Sewer Capacity Fees-Resident. $21,840 $10,000 $16,553 $53,395 434% Sewer Capacity Fees - Comm. $22,381 $0 $873 $0 0%
Total Wastewater: $131,478 $156,450 $163,876 $244,505 56.3% Water
Water Capacity Fees-Resident. $51,758 $20,000 $23,921 $20,000 0% Total Water: $51,758 $20,000 $23,921 $20,000 0%
CV Starr
Miscellaneous Revenue $28,377 $20,000 $10,000 $15,000 -25% Total CV Starr: $28,377 $20,000 $10,000 $15,000 -25%
Solar Facilities
Other Financing Sources $0 $0 $3,500,000 N/A
Total Solar Facilities: $0 $0 $3,500,000 N/A
Total Other Non Operating: $211,614 $196,450 $197,797 $3,779,505 1,823.9% Transfer from Other Funds
Public Safety
Transfer from Other Funds $551,224 $0 $0 $0 0%
Total Public Safety: $551,224 $0 $0 $0 0%
General Government
Transfer from Other Funds $154,641 $0 $0 $0 0%
Total General Government: $154,641 $0 $0 $0 0%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 65 Public Works
Transfer from Other Funds $0 $110,000 $0 $0 -100%
Transfer from Other Funds $200,000 $1,849,052 $0 $0 -100% Transfers from Other Funds $100,000 $0 $0 $0 0%
Transfer from Other Funds $411,202 $4,043,750 $0 $0 -100% Transfers from Other Funds $0 $140,000 $0 $0 -100%
Transfers from Other Funds $0 $200,000 $0 $0 -100%
Transfer from Other Funds $0 $280,000 $0 $0 -100%
Transfer from Other Funds $0 $395,000 $0 $0 -100%
Transfer from Other Funds $0 $339,000 $0 $0 -100%
Total Public Works: $711,202 $7,356,802 $0 $0 -100%
Community Development
Transfers from Other Funds -$48,285 $0 $0 $0 0%
Total Community Development: -$48,285 $0 $0 $0 0%
Wastewater
Transfers from Other Funds $136,243 $0 $0 $0 0%
Transfer from Other Funds $0 $175,949 $0 $0 -100%
Transfer from Other Funds $0 $700,000 $0 $0 -100%
Transfer from Other Funds $780,000 $1,597,533 $0 $0 -100% Transfers from Other Funds $0 $185,130 $0 $0 -100%
Total Wastewater: $916,243 $2,658,612 $0 $0 -100%
Internal Service
Transfers from Other Funds $183,630 $38,000 $0 $0 -100% Total Internal Service: $183,630 $38,000 $0 $0 -100%
Water
Transfers from Other Funds $2,882,899 $0 $0 $0 0%
Transfer from Other Funds $0 $134,240 $0 $0 -100%
Transfer from Other Funds $0 $600,000 $0 $0 -100%
Transfers from Other Funds $2,950,000 $15,312,558 $0 $0 -100% Total Water: $5,832,899 $16,046,798 $0 $0 -100%
CV Starr
Transfers from Other Funds $1,975,000 $0 $0 -100%
Total CV Starr: $0 $1,975,000 $0 $0 -100%
Total Transfer from Other Funds: $8,301,555 $28,075,212 $0 $0 -100% Grant Reimbursements
General Government
Grant:Staff Time Reimb $200,000 $73,431 $100,000 -50%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 66 Total General Government: $200,000 $73,431 $100,000 -50% Total Grant Reimbursements: $200,000 $73,431 $100,000 -50% Capital Grant Revenues
Other State Grants
Grant Revenue - Prop 47 $0 $0 $540,198 N/A
Total Other State Grants: $0 $0 $540,198 N/A
Total Capital Grant Revenues: $0 $0 $540,198 N/A
Total Revenue Source: $40,863,477 $71,534,034 $42,713,708 $55,057,110 -23% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Adopted
vs. FY2026
Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 67 Expenditures by Function
The City of Fort Bragg’s All Fund Summary reflects significant shifts in expenditures across major functional categories, driven largely by strategic infrastructure investments and the timing of capital project funding. The top three expenditure categories—Public Works, Water, and Wastewater—illustrate how the City is aligning resources with long-term operational and capital priorities.
Public Works
FY 2023: Expenditures totaled $3,428,744, a 7% decrease from the prior year.
FY 2024: Expenditures surged by 658% to $25,994,500, largely due to major capital projects such as street improvements, broadband infrastructure planning, and facility upgrades.
FY 2025: Public Works expenditures are projected to increase by 5% to $27,200,017, continuing momentum on multiyear capital initiatives including paving equipment acquisition, park enhancements, and downtown revitalization. Water FY 2023: Expenditures rose by 41% to $6,059,804, reflecting early phases of the Water Treatment Plant upgrade and pipeline assessments.
FY 2024: Expenditures climbed 209% to $18,716,882, as construction and engineering work accelerated, bolstered by major grant funding.
FY 2025: Water expenditures are projected to rise 14% to $21,386,398, driven by continued progress on the Raw Water Line project, plant improvements, and metering technology. Wastewater FY 2023: Expenditures declined by 9% to $8,602,029, reflecting a pause in major capital activity.
FY 2024: Further decreased by 18% to $7,042,917, as existing infrastructure was maintained with minimal new investment.
FY 2025: Expenditures are projected to increase slightly by 2% to $7,177,545, driven by biosolids management, feasibility studies, and ongoing system repairs.
The shifting expenditure patterns across these three major functions reflect the City’s deliberate and phased investment strategy. Public Works and Water show strong growth due to grant-funded infrastructure improvements and long-term capital planning, while Wastewater remains stable, with focused reinvestment tied to system resilience and operational efficiency.
These trends underscore the City of Fort Bragg’s commitment to fiscal responsibility, asset reinvestment, and forwardthinking service delivery. By aligning financial resources with strategic priorities and infrastructure needs, the City continues to position itself to meet the evolving demands of its residents and businesses in a sustainable manner.
Budgeted Expenditures by Function
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City of Fort Bragg | FY 2025/2026 Proposed Budget Page 68 Expenditures
General
Government
$6,200,944 $3,411,910 $3,353,322 $2,953,829 $3,140,527 $3,443,912 Public Safety $6,531,001 $6,677,411 $6,557,464 $6,791,224 $6,318,178 $7,326,575 Community
Development
$5,069,090 $6,348,516 $2,367,554 $6,311,118 $823,579 $1,190,258 Public Works $3,428,744 $25,994,500 $10,392,636 $27,200,017 $6,011,412 $21,150,468 Fiduciary $215,303 $377,757 $377,446 $381,736 $392,887 $374,334 Internal Service $1,328,740 $1,967,700 $1,914,923 $2,314,890 $1,841,382 $1,852,765 Wastewater $8,602,029 $7,042,917 $4,000,174 $7,177,545 $4,172,189 $5,901,826 Water $6,059,804 $18,716,882 $5,246,399 $21,386,398 $18,675,339 $13,367,115 CV Starr $2,681,378 $2,772,595 $2,557,869 $6,109,103 $2,188,280 $3,720,030 Broadband
Infrastructure
$0 $0 $2,317,605
Total Expenditures: $40,117,035 $73,310,188 $36,767,787 $80,625,860 $43,563,772 $60,644,888 Name FY2023 Audited Final
Numbers
FY2024
Amended
FY2024
Estimated YE
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Expenditures by Fund
The City of Fort Bragg’s All Fund Summary shows substantial shifts in expenditures over the past several fiscal years, reflecting the City’s evolving priorities, expanded capital improvement program, and new funding opportunities. These changes highlight a proactive investment in infrastructure, services, and community development.
FY 2023: Expenditures decreased by 6%, totaling $40,117,035, as several capital projects were delayed or rephased, and departments continued post-pandemic cost containment.
FY 2024: Expenditures rebounded significantly with an 83% increase to $73,310,188, driven largely by grant-funded infrastructure initiatives including broadband, water, and transportation improvements.
FY 2025: The budget projected a 10% increase to $80,710,865, continuing capital investments in water infrastructure, downtown revitalization, public safety equipment, and facilities.
FY 2026: Expenditures are now projected at $58,202,950, representing a 28% decrease from FY 2025. This anticipated drop is due to the completion of several major one-time capital projects, a shift from construction to implementation phases, and the strategic use of fund balances and grant reimbursements in prior years.
The fluctuations in total expenditures across fiscal years reflect the City’s dynamic approach to capital and operational planning. FY 2024 and FY 2025 represent peak investment periods aligned with the influx of state and federal funding, particularly in broadband, water, and transportation infrastructure. The decrease projected in FY 2026 signals a return to normalized spending levels, as large-scale projects are completed and new revenue sources (like Measures T and U) begin to stabilize ongoing operations.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 69 Budgeted and Historical 2026 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
All Funds
FY2022
FY2023
FY2024
FY2025
FY2026
0 20
40 60
80 100
All Funds
General Fund $12,027,895 $14,327,137 17.5%
Special Revenue Fund- Restricted $1,290,598 $1,441,261 -74.9% Special Revenue Fund- Grants $0 $540,198 -96.8%
Capital Improvement Fund $3,318,559 $17,176,952 95.4%
Internal Services Fund $1,841,382 $4,170,370 80.2%
Water Enterprise Fund $18,675,339 $13,367,115 -37.5%
Wastewater Enterprise Fund $4,172,189 $5,901,826 -17.8% CV Starr Enterprise Fund $2,237,811 $3,720,030 -39.7%
Total All Funds: $43,563,772 $60,644,888 -24.8%
Name FY2025 Estimated YE FY2026 Proposed FY2025 Adopted vs. FY2026 Budgeted (% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 70 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
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AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((777...555%%%))) BBBeeennneeefififitttsss (((555...999%%%)))
CCCaaapppiiitttaaalll AAAsssssseeetttsss,,, NNNeeettt (((333...666%%%))) UUUtttiiillliiitttiiieeesss (((111...888%%%)))
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CCCooonnntttrrraaaccctttuuuaaalll SSSeeerrrvvviiiccceeesss (((111%%%))) Expense Objects
Salaries $3,943,628 $4,248,973 $4,939,344 $4,522,551 $6,262,532 Benefits $2,157,979 $2,544,599 $3,056,570 $2,758,167 $3,605,653 Materials & Services $7,608,566 $5,043,519 $5,212,008 $6,739,091 $14,779,264 Allocation to ISF $231,560 -$32,484 -$363,354 -$193,328 -$172,928 Other Expenditures $170,580 $267,787 $301,266 $317,526 $263,818 Allocated Personnel
Costs
$4,645,292 $4,198,267 $4,307,397 $4,494,189 $4,535,656
Repairs & Maintenance $276,045 $348,788 $441,950 $493,317 $411,450 Capital Outlay $755,117 $7,137,724 $26,340,962 $17,643,068 $24,378,427 Interest $248,613 $182,899 $171,890 $172,355 $166,060
Allocated Overhead -$19,790 $10,000 $140,000 $140,000 $140,000 Capital Assets, Net $1,278,669 $1,494,624 $1,591,937 $2,289,625 $2,172,080 Administration $2,184,848 $1,219,518 $1,234,732 $1,226,943 $1,056,208 Contractual Services $634,834 $939,084 $1,045,500 $663,728 $576,761 Insurance $166,886 $198,117 $190,603 $229,688 $228,198
Other Operating $362,204 $135,890 $159,000 $147,700 $149,500 Principal $3,889,172 $979,068 $705,348 $705,348 $739,555 Utilities $846,725 $855,993 $857,000 $919,000 $1,061,540 Depreciation $1,965,319 $0 $0 $0 $0
Transfer Out $8,770,786 $6,995,422 $30,293,706 $294,804 $291,114 Total Expense Objects: $40,117,035 $36,767,787 $80,625,860 $43,563,772 $60,644,888 Name FY2023 Audited Final
Numbers
FY2024 Estimated
YE
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 71 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 General Fund supports essential municipal services including Public Safety, Community Development, Park Maintenance, and Street Maintenance. These core functions are integral to maintaining the quality of life for residents and are closely tied to the City’s economic health and development activity.
For FY 2024, General Fund revenues are projected to total $12.3 million, with expenditures coming in below budget due to salary savings from multiple vacancies, including the Community Development/Senior Planner position and two police officer positions. As a result, the City anticipates a year-end surplus of $311,905, which will be added to reserves.
The FY 2025 General Fund budget is balanced, with $14.4 million in projected revenues and $14.3 million in appropriations, aligning with the City Council’s top fiscal priority of maintaining long-term financial stability.
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
Notably, the FY 2025 budget includes new positions across multiple departments to build organizational capacity and better meet service demands. In previous years, the City exercised caution in staffing growth due to funding constraints. The focus throughout 2024 was to identify and secure stable revenue sources to ensure the City could responsibly expand staffing. With improved financial footing, departments are now actively reassessing and addressing critical staffing needs.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 72 The budget also maintains strong reserve levels, including:
$1.8 million in recession reserves (10% of operating expenditures), providing a financial cushion against economic downturns;
$1.9 million in operating reserves, representing 25% of General Fund expenditures. While slightly below the Government Finance Officers Association (GFOA) recommended 30%, it reflects continued progress toward that benchmark.
Continued contributions to the City’s Section 115 Pension Trust, which now holds over $2.05 million, helping to mitigate future pension cost increases.
The FY 2025 budget includes Cost of Living Adjustments (COLAs) for employees represented by SEIU, MidManagement, Executive Management, and the Fort Bragg Police Association (FBPA), in accordance with their respective Memoranda of Understanding.
Overall, the FY 2025 General Fund budget reflects the City’s commitment to conservative fiscal management while remaining cautiously optimistic. The five-year forecast anticipates a potential economic slowdown beginning in FY 2025, and the budget has been prepared with this outlook in mind to ensure continued service delivery and financial resilience.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
General Fund Comprehensive Summary
Beginning Fund Balance: $5,975,337 $9,178,358 $11,153,258 Revenues
Property Tax $1,217,444 $1,216,997 $1,228,685
Sales & Use Tax $2,152,834 $2,190,200 $3,272,000
Transient Occupancy Tax $3,092,214 $3,026,970 $3,238,970 Other Taxes $974,136 $955,027 $972,214
Reimbursements $4,422,447 $3,930,583 $4,195,967
Intergovernmental $331,517 $80,366 $249,755
Charges for Services $542,461 $466,967 $705,098
Fines & Forfeitures $21,809 $35,603 $22,500
Name Account ID FY2024 Audited Final Numbers FY2025 Estimated YE FY2026 Proposed City of Fort Bragg | FY 2025/2026 Proposed Budget Page 73 Use of Money & Property $602,859 $161,625 $213,500
Allocation to ISF $85,144 $83,173 $90,300
Other Revenue $1,001,426 $94,674 $60,200
Intergovermental $41,204 $24,184 $30,000
Grant Reimbursements $15,576 $73,431 $100,000
Total Revenues: $14,501,072 $12,339,801 $14,379,189
Expenditures
Salaries $4,138,874 $4,520,619 $5,588,242
Benefits $2,331,008 $2,708,636 $3,280,280
Materials & Services $3,128,294 $3,460,431 $4,121,505
Allocation to ISF $141,613 -$193,328 -$172,928
Other Expenditures $308,301 $317,526 $263,818
Allocated Personnel Costs $988,451 $778,665 $778,664
Principal $441,957 $435,348 $467,555
Transfer Out $664,150 $0 $0
Total Expenditures: $12,142,647 $12,027,895 $14,327,137 Total Revenues Less Expenditures: $2,358,424 $311,905 $52,053 Ending Fund Balance: $8,333,761 $9,490,263 $11,205,311
Name Account ID FY2024 Audited Final Numbers FY2025 Estimated YE FY2026 Proposed City of Fort Bragg | FY 2025/2026 Proposed Budget Page 74 Revenues by Source
The City of Fort Bragg’s General Fund operations are primarily supported by Sales Tax, Transient Occupancy Tax (TOT), Property Tax, and fees for services rendered. These revenues fund core municipal services including public safety, parks, street maintenance, and community development.
For FY 2025/26, General Fund revenues (excluding transfers) are projected at $14.4 million, representing a 5% increase over the FY 2024 year-end estimate of $13.7 million. This growth reflects a cautiously optimistic outlook amid a stabilizing economic environment and continued recovery in travel, tourism, and local business activity.
The City continues to use a “most likely” forecasting model, first adopted in FY 2019, which balances historical performance with current economic trends. However, in light of lingering macroeconomic uncertainties— including elevated inflation, energy costs, and restrictive interest rate policies—the FY 2025/26 budget maintains a conservative revenue outlook consistent with the City’s prudent fiscal approach.
Revenue Composition
Taxes remain the largest General Fund revenue source, accounting for approximately 60% of the total budget. Key tax revenues include Sales Tax, TOT, and Property Tax.
Reimbursements from Enterprise and Special Revenue Funds represent about 30% of revenues, primarily offsetting administrative personnel and overhead costs allocated to support utility operations.
Intergovernmental revenues are projected to increase by 89% over the prior year due to significant grant awards secured for infrastructure, housing, and economic development initiatives.
Major General Fund Revenue Sources:
1. Sales Tax:
Sales Tax remains one of the most critical revenue sources for Fort Bragg’s General Fund, directly supporting core services such as public safety, infrastructure maintenance, and community programs. Sales tax revenue is closely tied to the health of the local and national economy and is influenced by trends in consumer spending, housing activity, and tourism.
For FY 2025/26, Sales Tax revenue is projected at $3.2 million, a significant increase from the $2.2 million collected in FY 2024. This $1 million increase is directly attributable to the voter-approved Measure T, which went into effect in 2025. Measure T increased the City's local transaction and use tax rate, unlocking vital funding to maintain essential services and enhance long-term financial stability.
This projection also reflects steady growth in County Pool revenues, which are largely driven by online purchases. The post-pandemic shift to e-commerce continues to boost Fort Bragg’s share of pooled sales tax receipts, further supported by the South Dakota v. Wayfair, Inc. decision that enables collection of sales tax from remote retailers.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 75 Sales tax performance is heavily influenced by broader economic conditions. As of May 2025, inflationary pressures continue to moderate but remain above pre-pandemic levels. According to the U.S. Bureau of Labor Statistics:
The Consumer Price Index (CPI) rose by 3.1% year-over-year in April 2025.
Core CPI, which excludes food and energy, increased by 3.2%, continuing a slow downward trend from 2023.
The Federal Reserve has maintained the federal funds rate at 5.25%, pausing further rate hikes in response to cooling inflation but signaling caution amid ongoing economic uncertainty.
Retail spending data for April 2025 showed modest gains, particularly in service-oriented sectors such as travel, entertainment, and hospitality, suggesting consumers are continuing to shift from goods to experiences—a trend first observed during the post-COVID recovery. Meanwhile, home improvement and construction-related spending, which had surged in FY 2022 and FY 2023, has declined as high interest rates and tightened credit conditions reduce discretionary household spending.
Cautious but Strengthened Outlook
While economic indicators suggest a gradual return to stability, the City has adopted a conservative forecast for sales tax revenue beyond the impact of Measure T. The outlook accounts for:
Persistent inflationary conditions and elevated borrowing costs, Changes in consumer spending habits favoring services over goods, A softening construction market impacting taxable retail sales of building materials.
Nevertheless, the implementation of Measure T marks a major step forward in bolstering the City’s revenue base and preparing for long-term fiscal resilience. The additional $1 million in annual sales tax revenue will allow the City to expand services, strengthen reserves, and invest in community priorities without compromising financial discipline.
2. Transient Occupancy Tax:
Transient Occupancy Tax (TOT) is a key revenue source for the City of Fort Bragg, applied to the cost of lodging stays of less than 30 days. It is collected by local hotels, motels, inns, and vacation rentals and remitted monthly to the City. Historically, TOT accounts for approximately 26% of General Fund revenue and is closely tied to the strength of the tourism industry.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 76 With the passage of Measure U in November 2024, the City's TOT rate increased from 12% to 14% effective in April 2025. This 2% increase is projected to generate an additional $200,000 to $300,000 annually, based on conservative estimates. These new revenues provide much-needed flexibility to fund vital public services and strategic investments that directly support residents, visitors, and the tourism economy.
Tourism remains one of Fort Bragg’s most significant economic drivers. TOT revenues rebounded strongly following the COVID-19 downturn, climbing to a record high of $3.4 million in FY 2022. However, FY 2023 experienced a slight decline of 2%, largely attributed to a return to normalized travel patterns and shifting regional competition.
In FY 2024, occupancy rates between November and March declined by 15%, impacted by severe winter storms across Northern California. Additionally, the Average Daily Rate (ADR) in March 2024 was 10% lower than the prior year, in part due to competitive pricing from other destination markets such as Lake Tahoe.
For FY 2025/26, the City is taking a conservative approach, forecasting 1% overall growth in TOT revenues compared to FY 2024 year-end estimates. While this is still 6% below the peak seen in FY 2022, the implementation of Measure U provides a reliable path to revenue recovery and stabilization, particularly as new events and destination marketing efforts begin to mature.
Key strategies for boosting TOT revenues include:
Continued investment in the Visit Fort Bragg campaign (funded by Measure AB), which positions Fort Bragg as a premier coastal destination.
Hosting annual signature events during the off-season to stimulate overnight stays and local spending.
Leveraging partnerships with regional tourism organizations to broaden outreach and attract new visitor demographics.
City staff will closely monitor TOT performance throughout FY 2025/26 and make adjustments to revenue projections as needed. This includes analyzing seasonal trends, ADR shifts, and occupancy data in real time.
Any mid-year surpluses from TOT will be evaluated for strategic reinvestment in tourism infrastructure, downtown improvements, or service enhancements that benefit both residents and visitors.
The City remains committed to responsibly managing TOT revenue to support essential services, strengthen the local economy, and ensure Fort Bragg remains a vibrant year-round destination.
Let me know if you'd like to include a summary chart or integrate this into a broader tourism strategy section of the budget.
3. Property Tax:
Property tax is a key revenue source for the City of Fort Bragg, representing a stable and predictable funding stream that supports essential General Fund operations. Property tax is an ad valorem (value-based) tax applied to both real and personal property located within the City’s jurisdiction.
There are two primary components:
Secured property taxes: levied on real property such as land and buildings.
Unsecured property taxes: levied on personal property, including equipment and machinery not permanently affixed to land.
Under Proposition 13, the general property tax rate is capped at 1% of assessed value, with additional voterapproved assessments permitted. Annual increases in assessed value for properties that have not changed ownership are limited to the lesser of 2% or the California Consumer Price Index (CCPI). Properties are reassessed at full market value upon transfer of ownership or completion of new construction.
Property tax is collected by Mendocino County and distributed according to State formulas to cities, counties, schools, and special districts. Fort Bragg receives only a fraction of the 1% base property tax, but these revenues remain one of the most stable components of the City's General Fund.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 77 Historically, Fort Bragg’s property tax revenues have grown steadily due to increasing property values and moderate levels of new development. Although revenues dipped during the Great Recession, the market has since rebounded, and reassessments have stabilized.
In FY 2025/26, property tax revenues are projected to increase modestly by 2%, reflecting both continued appreciation in home values and new development activity, particularly in infill areas. The housing market remains relatively strong despite statewide affordability challenges, and the City continues to benefit from reassessments triggered by property sales and limited new construction. While property tax is less susceptible to short-term economic swings than sales or transient occupancy taxes, the City will continue to monitor:
Trends in real estate transactions,
County assessment appeals,
Impacts of new construction and redevelopment efforts.
The FY 2026 Budget anticipates a modest 1% increase in property tax revenue, projecting total receipts of approximately $1.2 million. This slight growth reflects continued property transfers and limited new development.
Unlike more volatile revenue sources such as sales tax and TOT, property tax remained resilient during the COVID-19 pandemic. However, broader economic conditions are starting to impact local property values. U.S. economic growth slowed in early 2025, and national home prices experienced their broadest decline in over a decade, driven by the Federal Reserve’s aggressive interest rate hikes aimed at curbing inflation.
According to Zillow, as of April 2025, the median home value in the 95437 zip code was $597,000, a 3.1% decrease from the previous year of $559,000. Residential sales volume also fell, with 121 units sold in the fiscal year, up from 84 units in the same period a year earlier. Median single-family home prices declined from $700,000 to $559,000, reflecting softening demand and tightening affordability, wiith more homes for sale.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 78 Despite these market shifts, affordable housing remains one of Fort Bragg’s most pressing challenges. In response, the City has launched and is actively staffing a Community Land Trust (CLT) to increase the availability of workforce housing. The City is also recruiting a Planning and Housing Director to lead implementation of the CLT and advance housing initiatives citywide. A CLT is a nonprofit, mission-driven model in which the land is owned by the trust and the housing units are owned or leased by residents. This structure ensures long-term affordability and provides working families with opportunities for homeownership, wealth-building, and housing security.
In addition, the City is pursuing the State’s Pro-Housing Designation and anticipates submitting its application in July 2025. Fort Bragg is also seeing new housing activity, including the approval of 87 units of market-rate housing and a 45-unit senior housing development in 2025—demonstrating progress toward both market-rate and affordable housing goals.
4. Reimbursements & Intergovernmental
Reimbursements and Intergovernmental revenues continue to provide critical financial support to Fort Bragg’s General Fund by offsetting costs tied to grant administration, internal service delivery, and interfund cost recovery. For FY 2025/26, total revenue in this category is projected at $4,195,967, representing a significant increase from the prior year and making up approximately 30% of total General Fund revenues.
Intergovernmental revenues include reimbursements for staff time and direct costs related to the implementation of grant-funded programs. This category is expected to see substantial growth in FY 2025/26 due to several major grant awards, including:
The CDBG Water Meter Project, supporting critical water infrastructure.
The Local Agency Technical Assistance (LATA) grant from the California Public Utilities Commission (CPUC), funding pre-construction activities for the City’s municipal broadband utility.
A Coastal Commission Grant for the Noyo Harbor Blue Economy initiative, promoting sustainable waterfront development.
New in FY 2025/26, the City will also receive $600,000 in reimbursements through:
The Community Resilience Unit (CRU) Program, funded by Proposition 47, which supports coordinated outreach and intervention services for individuals experiencing behavioral health crises.
The Youth Outcomes & Resilience (YOR) Grant, focused on prevention, mentorship, and support services for at-risk youth.
These programs collectively reimburse the General Fund for significant staff time, contractual services, and programmatic oversight, further reducing the reliance on discretionary revenues to fund important community-based efforts.
Reimbursements (Internal Cost Recovery)
The Reimbursements category also includes cost allocation charges to Enterprise Funds (e.g., Water, Wastewater, Broadband), Internal Service Funds (e.g., IT, Fleet), and Special Revenue Funds. These reimbursements support the cost of centralized services such as:
Finance and Payroll
Human Resources
City Clerk and Council Administration
Executive Management
The FY 2025/26 budget estimates $4.1 million in reimbursements, reflecting an 11% increase from the prior year. The growth is driven by:
Increased developer deposit reimbursements,
Expanded interfund reimbursements for street projects funded by RMRA and Special Sales Tax, Rising internal service support costs,
And new indirect costs allocated to the CV Starr Enterprise Fund, which was integrated into City operations in February 2024.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 79 Projected 2026 Revenues by Source
RRReeeiiimmmbbbuuurrrssseeemmmeeennntttsss (((222999...222%%%))) SSSaaallleeesss &&& UUUssseee TTTaaaxxx (((222222...888%%%))) TTTrrraaannnsssiiieeennnttt OOOccccccuuupppaaannncccyyy TTTaaaxxx (((222222...555%%%))) PPPrrrooopppeeerrrtttyyy TTTaaaxxx (((888...555%%%)))
OOOttthhheeerrr TTTaaaxxxeeesss (((666...888%%%)))
CCChhhaaarrrgggeeesss fffooorrr SSSeeerrrvvviiiccceeesss (((444...999%%%))) IIInnnttteeerrrgggooovvveeerrrnnnmmmeeennntttaaalll (((111...777%%%))) UUUssseee ooofff MMMooonnneeeyyy &&& PPPrrrooopppeeerrrtttyyy (((111...555%%%))) GGGrrraaannnttt RRReeeiiimmmbbbuuurrrssseeemmmeeennntttsss (((000...777%%%))) AAAllllllooocccaaatttiiiooonnn tttooo IIISSSFFF (((000...666%%%))) Revenue Source
Property Tax $1,141,020 $1,213,790 $1,216,997 $1,228,685 1.2% Sales & Use Tax $2,146,974 $2,059,200 $2,190,200 $3,272,000 58.9% Transient Occupancy
Tax
$3,192,486 $3,146,240 $3,026,970 $3,238,970 2.9%
Other Taxes $953,026 $953,454 $955,027 $972,214 2%
Reimbursements $3,805,157 $3,682,943 $3,930,583 $4,195,967 13.9% Intergovernmental $547,480 $624,476 $80,366 $249,755 -60% Charges for Services $88,658 $91,250 $466,967 $705,098 672.7% Fines & Forfeitures $34,644 $18,000 $35,603 $22,500 25% Use of Money & Property -$408,585 $123,000 $161,625 $213,500 73.6% Allocation to ISF $94,598 $85,200 $83,173 $90,300 6%
Other Revenue $103,309 $16,000 $94,674 $60,200 276.3%
Intergovermental $15,538 $25,000 $24,184 $30,000 20%
Transfer from Other
Funds
$154,641 $0 $0 $0 0%
Grant Reimbursements $200,000 $73,431 $100,000 -50%
Total Revenue Source: $11,868,949 $12,238,552 $12,339,801 $14,379,189 17.5% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 80 Expenditures by Function
The FY 2025 General Fund expenditures, including transfers out, are projected at $14.4 million, reflecting a 19.1% increase—or approximately $2.3 million—over the prior fiscal year. This increase is driven by targeted investments in staffing, public infrastructure, community programs, and rising operational costs.
Approximately 65% of General Fund expenditures are related to personnel costs. Salaries and benefits are governed by the City’s policy to provide median market compensation, as outlined in the Memorandums of Understanding (MOUs) with various employee groups. All employees currently contribute between 9–12% of their salary toward pension costs, aligning with long-term fiscal responsibility.
Of the remaining 35% of expenditures, nearly 95% of General Fund spending is non-discretionary, comprising:
Contracted services (e.g., public safety dispatch, animal control, legal, audit) Insurance, utilities, medical supplies, fleet operations Indirect costs and internal service allocations
This leaves a small margin for discretionary programmatic or one-time expenditures, reinforcing the importance of grants and cost allocation efficiency.
Key Cost Drivers in FY 2025
Several strategic and external factors contribute to the $2.3 million increase in General Fund appropriations:
Personnel expansion and compensation increases, including the addition of three full-time and three part-time positions, benefit cost increases, COLA adjustments, and step advancements, totaling $600,000.
One-time capital purchases totaling $357,000, including street paving equipment and other infrastructure upgrades to improve service delivery and reduce long-term external contracting costs.
Event funding increase of $45,000, supporting expanded community engagement through events such as the Blues Festival, Winter Wonderland, and a new mountain biking event. $53,000 in funding for fire equipment, supporting public safety readiness and equipment modernization. $30,000 invested in downtown revitalization, focusing on enhancements that support walkability, aesthetics, and small business visibility.
Public Safety restructure, including the creation of a Patrol Commander position (offset by freezing a Sergeant position), resulting in a net cost increase of $48,000, and implementation of a 3% COLA for Fort Bragg Police Association members.
Benefit costs, including a 4% increase in medical premiums and a 4% year-over-year increase in pension contributions, driven by CalPERS’ mixed investment returns over the last three years:
FY 2020–21: +21.3%
FY 2021–22: –6.1%
FY 2022–23: +6.1%
These fluctuations have impacted employer contribution rates and increased annual pension liabilities.
Outsourcing of landscaping and janitorial services at City facilities, projected at $90,000, which adds to General Fund costs but frees up internal maintenance staff to address deferred facility maintenance.
Insurance cost increases, including a 23% rise in liability and workers’ compensation premiums and a 15% increase in property insurance, driven by market-wide volatility and rising asset valuations.
Community Resilience Unit (CRU) program expansion, with new personnel and programming funded through $600,000 in reimbursements from Proposition 47 and the Youth Outcomes & Resilience (YOR) Grant.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 81 Budgeted Expenditures by Function
PPPuuubbbllliiiccc SSSaaafffeeetttyyy (((444888...666%%%))) GGGeeennneeerrraaalll GGGooovvveeerrrnnnmmmeeennnttt (((222444%%%))) PPPuuubbbllliiiccc WWWooorrrkkksss (((111999%%%)))
CCCooommmmmmuuunnniiitttyyy DDDeeevvveeelllooopppmmmeeennnttt (((888...333%%%))) Budgeted and Historical Expenditures by Function
Millions
Community Development
Public Works
General Government
Public Safety
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$5
$10
$15
$20
Expenditures
General Government $5,999,059 $2,953,829 $3,140,527 $3,443,912 16.6% Public Safety $5,781,548 $6,314,077 $6,072,929 $6,965,836 10.3% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 82 Community
Development
$1,001,838 $763,911 $823,579 $1,190,258 55.8%
Public Works $1,787,516 $2,160,401 $1,990,860 $2,727,130 26.2% Total Expenditures: $14,569,960 $12,192,218 $12,027,895 $14,327,137 17.5% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((333999%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((222888...888%%%))) BBBeeennneeefififitttsss (((222222...999%%%)))
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((555...444%%%))) PPPrrriiinnnccciiipppaaalll (((333...333%%%)))
OOOttthhheeerrr EEExxxpppeeennndddiiitttuuurrreeesss (((111...888%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 83 Budgeted and Historical Expenditures by Expense Type
Millions
Allocation to ISF
Transfer Out
Other Expenditures
Principal
Allocated Personnel Costs
Benefits Materials & Services
Salaries
FY2022
FY2023
FY2024
FY2025
FY2026
$-5
$0
$5
$10
$15
$20
Expense Objects
Salaries $3,943,628 $4,565,420 $4,248,973 $4,934,777 $4,520,619 $5,588,242 Benefits $2,081,755 $2,886,987 $2,533,999 $2,991,452 $2,708,636 $3,280,280 Materials & Services $2,738,528 $3,020,954 $2,969,395 $3,127,484 $3,460,431 $4,121,505 Allocation to ISF $231,560 $59,148 -$32,484 -$363,354 -$193,328 -$172,928 Other Expenditures $168,330 $331,716 $267,787 $301,266 $317,526 $263,818 Allocated Personnel
Costs
$991,120 $597,851 $792,335 $765,245 $778,665 $778,664
Principal $3,863,815 $442,513 $441,957 $435,348 $435,348 $467,555 Transfer Out $551,224 $664,150 $664,150 $0 $0 $0
Total Expense Objects: $14,569,960 $12,568,739 $11,886,111 $12,192,218 $12,027,895 $14,327,137 Name FY2023 Audited Final
Numbers
FY2024
Amended
FY2024
Estimated YE
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 84 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 | FY 2025/2026 Proposed Budget Page 85 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 | FY 2025/2026 Proposed Budget Page 86 167 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 | FY 2025/2026 Proposed Budget Page 87 250 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 $1.28M of revenue in FY2026, which represents a 91.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 100% or $16.84M to $0 in FY2026.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 88 Revenue by Fund
2026 Revenue by Fund
OOOttthhheeerrr SSStttaaattteee GGGrrraaannntttsss (((777666...555%%%))) OOOttthhheeerrr FFFeeedddeeerrraaalll GGGrrraaannntttsss (((222333...555%%%))) Budgeted and Historical 2026 Revenue by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding Dept.WaterResources - Prop84 HCD HOME
SWRCB Storm Water Prop 84 Other Small Grants CDBG 2017
CDBG 2020 CDBG- COVID Grants ARPA
Noyo Harbor Blue Economy Other Federal Grants Other State Grants FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 MCOG OWP Funding $6,710 $0 $0 $0 0%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 89 Dept.WaterResources -
Prop84
$0 $11,272,000 $14,686,031 $9,350,456 -100%
Other State Grants $0 $2,788,581 $649,951 $2,389,250 -65% Other Federal Grants $43,221 $0 $0 $0 N/A
CDBG 2016 SuperNOFA
Grant
$0 $0 -$10,400 $8,400,000 0%
Other Small Grants -$3,575 $0 $0 $0 0%
CDBG 2017 $2,950,837 $0 $0 $0 0%
CDBG 2020 $445,517 $977,028 $826,073 $0 -100%
CDBG- COVID Grants $376,448 $0 $0 $0 0%
ARPA $872,081 $0 $0 $0 0%
Noyo Harbor Blue Economy $9,566 $300,000 $0 $0 -100%
Total: $4,700,803 $15,337,609 $16,151,655 $20,139,706 -91.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
Revenues by Source
Projected 2026 Revenues by Source
IIInnnttteeerrrgggooovvveeerrrmmmeeennntttaaalll (((111000000%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 90 Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.
Intergovernmental Transfer from Other Funds Contributed Capital Intergovermental FY2022
FY2023
FY2024
FY2025
FY2026
0 2.5
5 7.5
10 12.5
15 17.5
Revenue Source
Intergovernmental $5,990 $300,000 $0 $0 -100%
Intergovermental $4,694,813 $15,037,609 $16,151,655 $19,599,508 -91.5% Capital Grant
Revenues
$0 $0 $540,198 0%
Total Revenue Source: $4,700,803 $15,337,609 $16,151,655 $20,139,706 -91.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 91 Revenue by Department
Projected 2026 Revenue by Department
PPPuuubbbllliiiccc SSSaaafffeeetttyyy (((111000000%%%))) Budgeted and Historical 2026 Revenue by Department
Millions
Grey background indicates budgeted figures.
Public Works Community Development Wastewater Public Safety FY2022
FY2023
FY2024
FY2025
FY2026
0 2.5
5 7.5
10 12.5
15 17.5
Revenue
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 92 Public Safety
Intergovermental
Grant Revenue
329-5050-
3336
$0 $480,000 $0 $0
MCOG/CALTRANS
329-5063-
3336
$0 $0 $232,951 $0
State-Trash Capture Grant 329-6111-3336 $0 $280,000 $0 $0 Dept of Parks & Rec -
Bainbrid
329-6133-
3336
$0 $1,849,052 $417,000 $1,849,052
LATA- Broadband
329-6134-
3336
$0 $179,529 $0 $0
EDA- Feasibility Study
330-6125-
3336
$43,221 $0 $0 $0
ARPA COVID Funds
336-0000-
3336
$872,081 $0 $0 $0
Total Intergovermental: $915,302 $2,788,581 $649,951 $1,849,052 Total Public Safety: $915,302 $2,788,581 $649,951 $1,849,052 Public Works
Intergovermental
MCOG OWP
314-3022-
3222
$2,068 $0 $0 $0
MCOG OWP
314-3023-
3222
$4,641 $0 $0 $0
SRF Grant
319-0000-
0338
$10,414,000 $2,512,000
Grant Revenue
319-0000-
3336
$0 $11,272,000 $4,272,031 $6,838,456
Total Intergovermental: $6,710 $11,272,000 $14,686,031 $9,350,456 Total Public Works: $6,710 $11,272,000 $14,686,031 $9,350,456 Community Development
Intergovernmental
HEAP Homeward Bound
Grant
332-6121-3336 -$3,575 $0 $0 $0
Grant Revenues
337-5080-
3336
$9,566 $300,000 $0 $0
Total Intergovernmental: $5,990 $300,000 $0 $0
Intergovermental
Fed Grant Revenue
331-0000-
3250
$0 $0 -$10,400 $8,400,000
CDBG Grant Revenue
333-0000-
3250
$2,950,837 $0 $0 $0
CDBG 20 Revenue
334-0000-
3250
$445,517 $977,028 $826,073 $0
CDBG CV Revenue
335-0000-
3250
$376,448 $0 $0 $0
Total Intergovermental: $3,772,802 $977,028 $815,673 $8,400,000 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 93 Total Community Development: $3,778,792 $1,277,028 $815,673 $8,400,000 Other State Grants
STATE GRANTS
Capital Grant Revenues
Grant Revenue - Prop 47
329-5210-
3336
$0 $0 $540,198
Total Capital Grant
Revenues:
$0 $0 $540,198
Total STATE GRANTS: $0 $0 $540,198
Total Other State Grants: $0 $0 $540,198
Total Revenue: $4,700,803 $15,337,609 $16,151,655 $20,139,706 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
Expenditures by Fund
2026 Expenditures by Fund
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 94 Budgeted and Historical 2026 Expenditures by Fund
Millions
MCOG OWP Funding CDBG 2014 Super NOFA 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
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 CDBG 2014 Super NOFA $4,641 $0 $0 $0 0%
Dept.WaterResources -
Prop84
$0 $11,272,000 $0 $0 -100%
Other State Grants $142,708 $2,528,581 $0 $540,198 -100% Other Federal Grants $19,361 $0 $0 $0 0%
CDBG 2016 SuperNOFA
Grant
$75,400 $0 $0 $0 0%
CDBG 2017 $3,072,333 $0 $0 $0 0%
CDBG 2020 $174,629 $999,464 $0 $0 -100%
CDBG- COVID Grants $538,146 $0 $0 $0 0%
ARPA $0 $1,744,162 $0 $0 -100%
Noyo Harbor Blue Economy $2,500 $300,000 $0 $0 -100%
Total: $4,029,718 $16,844,207 $0 $540,198 -100%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 95 Expenditures by Function
Budgeted Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Community Development Public Works
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 96 Expenditures
Community
Development
$4,029,718 $5,572,207 $0 $0 -100%
Public Works $0 $11,272,000 $0 $540,198 -100%
Total Expenditures: $4,029,718 $16,844,207 $0 $540,198 -100% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 97 Budgeted and Historical Expenditures by Expense Type
Millions
Administration Materials & Services Transfer Out
FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 Expense Objects
Materials & Services $3,949,521 $355,000 $0 $0 -100%
Capital Outlay $0 $0 $0 $540,198 0%
Administration $48,441 $0 $0 $0 0%
Transfer Out $31,756 $16,489,207 $0 $0 -100%
Total Expense
Objects:
$4,029,718 $16,844,207 $0 $540,198 -100%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 98 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 $1.28M of revenue in FY2026, which represents a 91.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 100% or $16.84M to $0 in FY2026.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 99 FY 2024/2025 Grants In Progress
GRANT PRIOR FY 25/26
AMOUNT YEAR(S) PROPOSED
Fund Description AWARDED ACTIVITY BUDGET
110 Social Services Grant (PD) 222,348 73,348 -
Opioid Grant (PD) 345,363 - -
CHP Cannabis Grant (PD) 46,550 - -
Measure B (PD) (SSL) 250,000 - 125,000
Youth Opiod Response 4 (PD) (SSL) 580,764 - 131,916
CHP Cannabis Grant FY 25/26 (PD) 50,000 - 50,000
1,495,025 73,348 306,916
118 Permanent Local Housing Allocation (PLHA)
PLHA 413,177 413,177
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 Willow St. Pedestrian Improvements 349,677 - 45,900
Total RMRA LPP:823,567 519,790
319 Water Grants
Raw Water Line - DWR $ 8,800,000 $ 6,838,456
Oneka Buoy- Desalination DWR $ 1,490,000 $ 300,000
Water Treatment Plant- SRF $ 12,100,000 $ 2,512,000
Recycled Water Facility Planning Study $ 500,000 $ 500,000 22,890,000 300,000 $ 9,850,456
329 Other State Grants
CPUC - Federal Funding Account (Broadband) $ 10,300,000 8,955,488 CPUC - Local Agency Technical Assistance (Broadband) 479,529 479,529 Prop 68- Per Capita (Wiggly Giggly Playground) 177,952 90,918 87,034 State Park Program (SPP) - Bainbridge Park Enhancement Project2,063,100 784,901 1,278,199 Proposition 47 (PD) (SSL) 2,521,555 - 739,681
Total State Grants:13,020,581 875,819 11,539,931
330 Other Federal Grants
U.S. Department of Agriculture
USDA - Fleet 115,300 213,400 115,300
CalOES
CalOES Hazard Mitigation- Fire Station 2,846,351 2,846,351 National Oceanic and Atmospheric Association
NOAA Trash Capture 898,805 898,805
3,860,456 213,400 3,860,456
334 CDBG 2025 Program Income Grant
BALP 516,481 250,000
BALP General Administration $ 53,519 25,000
Total:570,000 275,000
336 AMERICAN RESCUE PLAN FUND
ARPA 2021
Business Assistance Programs 800,000 - 794,150
Homeward Bound 40,000 - -
IT Upgrades 104,162 - -
Housing Initiatives 800,000 - -
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 100 Total:1,744,162 - 794,150
337 Noyo Harbor Blue Economy
Local Coastal Program Grant - Harbor 898,990 505,726
Total:898,990 505,726
332 T Mobile Hometown Grant
Tribal Learning Center Revitalization 50,000 31,683
Total:50,000 31,683
332 Community Foundation of Mendocino County
Tribal Learning Center Signage 4,500 4,500
Total:4,500 4,500
Total FY 24/25 Grant Activity $ 45,770,458 $ 1,462,567 $ 28,101,785 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 101 Description of Grants & Special Revenue Funds
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 102 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 103 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 104 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 105 Revenue by Fund
2026 Revenue by Fund
OOOttthhheeerrr SSStttaaattteee GGGrrraaannntttsss (((777666...555%%%))) OOOttthhheeerrr FFFeeedddeeerrraaalll GGGrrraaannntttsss (((222333...555%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 106 Budgeted and Historical 2026 Revenue by Fund
Millions
Grey background indicates budgeted figures.
MCOG OWP Funding Dept.WaterResources - Prop84 HCD HOME
SWRCB Storm Water Prop 84 Other Small Grants CDBG 2017
CDBG 2020 CDBG- COVID Grants ARPA
Noyo Harbor Blue Economy Other Federal Grants Other State Grants FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 MCOG OWP Funding $6,710 $0 $0 $0 0%
Dept.WaterResources -
Prop84
$0 $11,272,000 $14,686,031 $9,350,456 -100%
Other State Grants $0 $2,788,581 $649,951 $2,389,250 -65% Other Federal Grants $43,221 $0 $0 $0 N/A
CDBG 2016 SuperNOFA
Grant
$0 $0 -$10,400 $8,400,000 0%
Other Small Grants -$3,575 $0 $0 $0 0%
CDBG 2017 $2,950,837 $0 $0 $0 0%
CDBG 2020 $445,517 $977,028 $826,073 $0 -100%
CDBG- COVID Grants $376,448 $0 $0 $0 0%
ARPA $872,081 $0 $0 $0 0%
Noyo Harbor Blue Economy $9,566 $300,000 $0 $0 -100%
Total: $4,700,803 $15,337,609 $16,151,655 $20,139,706 -91.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 107 Revenues by Source
Projected 2026 Revenues by Source
IIInnnttteeerrrgggooovvveeerrrmmmeeennntttaaalll (((111000000%%%))) Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.
Intergovernmental Transfer from Other Funds Contributed Capital Intergovermental FY2022
FY2023
FY2024
FY2025
FY2026
0 2.5
5 7.5
10 12.5
15 17.5
Revenue Source
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 108 Intergovernmental $5,990 $300,000 $0 $0 -100%
Intergovermental $4,694,813 $15,037,609 $16,151,655 $19,599,508 -91.5% Capital Grant
Revenues
$0 $0 $540,198 0%
Total Revenue Source: $4,700,803 $15,337,609 $16,151,655 $20,139,706 -91.7% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
Revenue by Department
Projected 2026 Revenue by Department
PPPuuubbbllliiiccc SSSaaafffeeetttyyy (((111000000%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 109 Budgeted and Historical 2026 Revenue by Department
Millions
Grey background indicates budgeted figures.
Public Works Community Development Wastewater Public Safety FY2022
FY2023
FY2024
FY2025
FY2026
0 2.5
5 7.5
10 12.5
15 17.5
Revenue
Public Safety
Intergovermental
Grant Revenue
329-5050-
3336
$0 $480,000 $0 $0
MCOG/CALTRANS
329-5063-
3336
$0 $0 $232,951 $0
State-Trash Capture Grant 329-6111-3336 $0 $280,000 $0 $0 Dept of Parks & Rec -
Bainbrid
329-6133-
3336
$0 $1,849,052 $417,000 $1,849,052
LATA- Broadband
329-6134-
3336
$0 $179,529 $0 $0
EDA- Feasibility Study
330-6125-
3336
$43,221 $0 $0 $0
ARPA COVID Funds
336-0000-
3336
$872,081 $0 $0 $0
Total Intergovermental: $915,302 $2,788,581 $649,951 $1,849,052 Total Public Safety: $915,302 $2,788,581 $649,951 $1,849,052 Public Works
Intergovermental
MCOG OWP
314-3022-
3222
$2,068 $0 $0 $0
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 110
MCOG OWP
314-3023-
3222
$4,641 $0 $0 $0
SRF Grant
319-0000-
0338
$10,414,000 $2,512,000
Grant Revenue
319-0000-
3336
$0 $11,272,000 $4,272,031 $6,838,456
Total Intergovermental: $6,710 $11,272,000 $14,686,031 $9,350,456 Total Public Works: $6,710 $11,272,000 $14,686,031 $9,350,456 Community Development
Intergovernmental
HEAP Homeward Bound
Grant
332-6121-3336 -$3,575 $0 $0 $0
Grant Revenues
337-5080-
3336
$9,566 $300,000 $0 $0
Total Intergovernmental: $5,990 $300,000 $0 $0
Intergovermental
Fed Grant Revenue
331-0000-
3250
$0 $0 -$10,400 $8,400,000
CDBG Grant Revenue
333-0000-
3250
$2,950,837 $0 $0 $0
CDBG 20 Revenue
334-0000-
3250
$445,517 $977,028 $826,073 $0
CDBG CV Revenue
335-0000-
3250
$376,448 $0 $0 $0
Total Intergovermental: $3,772,802 $977,028 $815,673 $8,400,000 Total Community Development: $3,778,792 $1,277,028 $815,673 $8,400,000 Other State Grants
STATE GRANTS
Capital Grant Revenues
Grant Revenue - Prop 47
329-5210-
3336
$0 $0 $540,198
Total Capital Grant
Revenues:
$0 $0 $540,198
Total STATE GRANTS: $0 $0 $540,198
Total Other State Grants: $0 $0 $540,198
Total Revenue: $4,700,803 $15,337,609 $16,151,655 $20,139,706 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 111 Expenditures by Fund
2026 Expenditures by Fund
Budgeted and Historical 2026 Expenditures by Fund
Millions
MCOG OWP Funding CDBG 2014 Super NOFA 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
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 CDBG 2014 Super NOFA $4,641 $0 $0 $0 0%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 112 Dept.WaterResources -
Prop84
$0 $11,272,000 $0 $0 -100%
Other State Grants $142,708 $2,528,581 $0 $540,198 -100% Other Federal Grants $19,361 $0 $0 $0 0%
CDBG 2016 SuperNOFA
Grant
$75,400 $0 $0 $0 0%
CDBG 2017 $3,072,333 $0 $0 $0 0%
CDBG 2020 $174,629 $999,464 $0 $0 -100%
CDBG- COVID Grants $538,146 $0 $0 $0 0%
ARPA $0 $1,744,162 $0 $0 -100%
Noyo Harbor Blue Economy $2,500 $300,000 $0 $0 -100%
Total: $4,029,718 $16,844,207 $0 $540,198 -100%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
Expenditures by Function
Budgeted Expenditures by Function
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 113 Budgeted and Historical Expenditures by Function
Millions
Community Development Public Works
FY2022
FY2023
FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 Expenditures
Community
Development
$4,029,718 $5,572,207 $0 $0 -100%
Public Works $0 $11,272,000 $0 $540,198 -100%
Total Expenditures: $4,029,718 $16,844,207 $0 $540,198 -100% Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 114 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Administration Materials & Services Transfer Out
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 115 Expense Objects
Materials & Services $3,949,521 $355,000 $0 $0 -100%
Capital Outlay $0 $0 $0 $540,198 0%
Administration $48,441 $0 $0 $0 0%
Transfer Out $31,756 $16,489,207 $0 $0 -100%
Total Expense
Objects:
$4,029,718 $16,844,207 $0 $540,198 -100%
Name FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
FY2025 Adopted vs.
FY2026 Budgeted (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 116
BUDGET SUMMARY
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 117 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 118 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 119 Economic Trends
Long-Term Financial Planning
Long-term financial planning is essential to maintaining the City of Fort Bragg’s fiscal sustainability. It allows the City to deliver reliable, high-quality services while preparing for future economic and operational challenges. The City annually updates its five-year General Fund financial forecast to evaluate fiscal health, support informed budget development, and guide decision-making.
The updated forecast serves as a strategic tool to anticipate future revenue and expenditure trends, assess reserve needs, and align funding with the City’s long-term goals.
Economic Trends – FY 2025–2026 Outlook
The national economy entered 2025 in a stable but cautious state. While the U.S. avoided a widely predicted recession in 2024, ongoing uncertainties continue to shape the outlook. The economy’s performance in 2024 was buoyed by consumer spending, capital investment, and public-sector expenditures. Real GDP growth stabilized after a strong close to 2023, though momentum has begun to moderate amid inflationary pressures and high interest rates.
As of mid-2025:
Inflation remains above the Federal Reserve’s target, with CPI increasing 3.4% year-over-year, signaling persistent cost pressures.
Interest rates have begun to stabilize, but continued uncertainty around monetary policy remains, as the Fed weighs inflation control against economic growth.
California’s unemployment rate has remained near 5%, reflecting some labor market softening but still indicating recovery compared to pandemic-era highs.
Locally, the City of Fort Bragg continues to outperform regional trends in several key areas:
Based on the latest sales tax data ending September 30, 2024, statewide taxable sales declined by 2.8%, while Mendocino County dropped by 4.7%. In contrast, Fort Bragg saw a 1.2% increase, driven by tourism activity and sustained auto-related sales.
Autos & Transportation sales tax revenue increased 3.1% year-over-year, while Fuel & Service Station revenues rose 2.4%, aided by stable fuel pricing.
Reflecting economic caution, this forecast assumes conservative revenue growth of 2% annually, with gradual incremental increases over the five-year planning horizon.
Fiscal Stability in Uncertain Conditions
Maintaining fiscal stability remains a top priority, especially in today’s unpredictable economic climate. The FY 2025–2026 Budget reflects continued conservative financial planning and longterm risk mitigation strategies.
Key fiscal stability actions include:
Increasing General Fund reserves to 30% of annual operating expenditures to ensure liquidity and emergency preparedness.
Continuing annual contributions to the Section 115 Pension Trust, with total investments now exceeding $2.2 million, protecting the City from long-term CalPERS volatility.
Eliminating long-term liabilities, including the full repayment of the 2014 Revenue Refunding Bond, creating greater flexibility for capital improvement funding.
Key Economic Risks
This year’s forecast accounts for numerous global, national, and local risks that could impact the City’s fiscal outlook:
1. Geopolitical Tensions – Continued conflicts in the Middle East, Ukraine, and Asia-Pacific raise risks of global market disruption and economic instability.
2. Domestic Political Uncertainty – Policy shifts following the 2024 elections could impact funding, regulations, and tax frameworks.
3. Economic Pressures – High housing costs, homelessness, climate-related events (droughts and floods), and supply chain vulnerabilities present ongoing challenges for both residents and local businesses.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 120 Forward Planning and Revenue Strategy
As we look ahead, our financial outlook includes emerging challenges. While voter approval of Measures T and U has helped strengthen the City’s revenue base, staff projections caution against overextending ongoing commitments. The City must remain conservative in adding permanent expenses, continue building reserves, and fully fund long-term obligations such as pension liabilities and infrastructure renewal. New hires and departmental expansions are being reviewed through a strategic lens, with contingency measures in development should mid-year adjustments become necessary.
During periods of economic uncertainty, maintaining flexibility is essential. This budget represents Fort Bragg’s commitment to long-term fiscal sustainability—carefully aligning services with realistic revenue expectations and preparing to pivot as conditions evolve.
In tandem, the City’s investment in long-term infrastructure—particularly the municipal broadband network through MCN—is expected to unlock new economic opportunities, close the digital divide, and support community-wide resilience and innovation.
By incorporating conservative forecasting, thoughtful investment, and proactive risk planning, the City of Fort Bragg is well-positioned to sustain fiscal health and deliver on community priorities in the years ahead.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 121 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.
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
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 122 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 | FY 2025/2026 Proposed Budget Page 123 Tables
Table 1: Program Classifications
Table 2: Personnel Cost Allocation and FTE count
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 124 Table 3: Internal Service Funds Cost Driver Rate Table
Table 4: Internal Service Funds Allocation to Programs
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 125 Table 5: Rate Table
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 126 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 127 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 128 Ten-Year Authorized Personnell
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 129 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 130 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 | FY 2025/2026 Proposed Budget Page 131 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 132
DEPARTMENTS
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 133 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 | FY 2025/2026 Proposed Budget Page 134 Elected Officials
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 135 Strategic Goals and Objectives
CITY COUNCIL GOALS & STRATEGIC PLANNING FY 2024-2028
In August 2024, the City of Fort Bragg finalized its 2024–2028 Strategic Plan, establishing a clear roadmap to guide City operations, budgeting, and long-term priorities. Developed through a robust community engagement process, the plan reflects the input of residents, business owners, staff, and the City Council, and defines the City’s Mission, Vision, and Core Values.
Here are the 7 Strategic Goals from the City of Fort Bragg’s Strategic Plan:
1. Promote Housing, Economic Development, and Land Use
Support diverse housing options, business growth, and effective land use that reflect community needs and values.
2. Build and Maintain Infrastructure and Facilities
Invest in sustainable infrastructure, resilient utilities, and well-maintained public facilities to serve the community reliably.
3. Strengthen Public Safety and Emergency Preparedness
Enhance emergency readiness and support modern, responsive public safety services to protect people, property, and neighborhoods.
4. Enhance Public Spaces, Promote Recreation, and Cultivate Civic Pride Expand access to parks, recreation, and cultural resources while investing in public spaces that inspire community pride.
5. Fund Our Future with Financial and Fiscal Responsibility Ensure sound financial management, long-term fiscal health, and transparent budgeting aligned with community priorities.
6. Champion a Sustainable Municipal Organization
Build a service-oriented, high-performing organization that values staff wellness, innovation, and continuous improvement.
7. Communicate with Active Community Engagement
Foster meaningful connections with residents and businesses through open communication, inclusive outreach, and civic participation.
The Strategic Plan outlines measurable goals and focus areas that are fully integrated into the FY 2025–2026 Proposed Budget. City departments have aligned their work plans with these goals to ensure that resources are allocated strategically, operations remain transparent, and services are delivered effectively. The plan also provides a framework for regularly evaluating progress and adapting to changing community needs—ensuring we stay on course while remaining flexible and responsive.
Committee Appointees:
Community Development Committee: Mayor Jason Godeke and Vice Mayor Marcia Rafanan Finance and Administration Committee: Councilmember Tess Albin-Smith and Vice Mayor Marcia Rafanan Public Safety Committee: Councilmembers Lindy Peter and Scott Hockett Public Works and Facilities Committee: Mayor Jason Godeke and Councilmember Scott Hockett Ad-hoc Committees:
Mill Site Committee: Mayor Jason Godeke, Councilmember Lindy Peters Visit Fort Bragg Committee: Councilmembers Lindy Peters and Tess Albin-Smith Local Cultural Committee: Mayor Jason Godeke and Vice Mayor Marcia Rafanan Animal Shelter Committee: Vice Mayor Marcia Rafanan and Councilmember Lindy Peters CV Starr Committee: Mayor Jason Godeke and Councilmember Tess Albin-Smith Broadband Committee: Councilmember Tess Albin-Smith and Vice Mayor Marcia Rafanan City of Fort Bragg | FY 2025/2026 Proposed Budget Page 136 FY 2024/25 Top Accomplishments
Successful passage of Measure T and U unlocking $1.4 million of additional revenue for the General Fund.
Strategic planning guided much of our progress, including completing the community Strategic Plan 2024-2028+, which reflects input from City Council, residents, businesses, regional partners, and staff. This roadmap, alongside newly established core values and updated mission and vision statements, lays the foundation for Fort Bragg’s future.
Financially, the City achieved significant milestones in 2024, including reaching 30% General Fund reserves and a $3 million investment into the Section 115 Trust, ensuring fiscal stability and preparation for long-term pension obligations. To address the challenges outlined in the City’s long-term 5-year financial projections, the City Council placed Measures T and U on the November ballot.
Adopting a Balanced Budget for FY 24/25
Complete the Land Acknowledgment and set-up of the Cultural Center.
Approval of Downtown Revitalization initiatives including Mural Projects, FB Business Boost, Fascade Improvements, and Way-Finding Signage to be installed in June/July 2025.
FY 2025/26 Top Priorities
1. Promote Housing, Economic Development, and Land Use
Support diverse housing options, business growth, and effective land use that reflect community needs and values.
2. Build and Maintain Infrastructure and Facilities
Invest in sustainable infrastructure, resilient utilities, and well-maintained public facilities to serve the community reliably.
3. Strengthen Public Safety and Emergency Preparedness
Enhance emergency readiness and support modern, responsive public safety services to protect people, property, and neighborhoods.
4. Enhance Public Spaces, Promote Recreation, and Cultivate Civic Pride Expand access to parks, recreation, and cultural resources while investing in public spaces that inspire community pride.
5. Fund Our Future with Financial and Fiscal Responsibility Ensure sound financial management, long-term fiscal health, and transparent budgeting aligned with community priorities.
6. Champion a Sustainable Municipal Organization
Build a service-oriented, high-performing organization that values staff wellness, innovation, and continuous improvement.
7. Communicate with Active Community Engagement
Foster meaningful connections with residents and businesses through open communication, inclusive outreach, and civic participation.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 137 Expenditures by Function
The FY 2025/26 Budget for the City Council is $145,438, reflecting a 13.4% increase from the prior fiscal year. This increase is primarily due to higher benefit costs and expanded allocations for training and travel. The budget supports Council participation in state conferences and professional development opportunities, such as CalCities. Additionally, $25,000 has been allocated to support the implementation of Council Goals.
Budgeted and Historical Expenditures by Function
Millions
City Council
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expenditures
General Government
City Council
Salaries & Wages,
Regular
110-4110-
0101
$28,079 $36,055 $33,749 $33,859 0.3%
Other Pay
110-4110-
0109
$224 $191 $201 $1,200 498.2%
Misc Insurance
Premiums & Fees
110-4110-
0210
$209 $170 $192 $341 77.6%
Medical Premium
Contribution
110-4110-
0211
$103,644 $105,725 $109,847 $133,019 21.1%
Dental Premiums
110-4110-
0213
$5,820 $4,709 $5,033 $5,273 4.8%
Vision Care
110-4110-
0214
$1,092 $1,092 $1,092 $1,092 0%
Worker's Comp
Premium
110-4110-
0231
$410 $657 $510 $707 38.7%
FICA/Medicare
110-4110-
0252
$2,165 $2,480 $2,625 $2,662 1.4%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 138 Election Costs
110-4110-
0315
$14,378 $15,000 $20,410 $5,000 -75.5%
Professional Ser/Council
Goals
110-4110-
0319
$57,162 $25,000 $20,971 $25,000 19.2%
Training/Travel
Reimbursement
110-4110-
0366
$10,539 $8,000 $12,941 $16,000 23.6%
Meetings/City Business
110-4110-
0371
$498 $500 $1,892 $2,500 32.1%
Allocation to IT Services
110-4110-
0396
$55,933 $47,129 $47,129 $47,129 0%
Alloc to Facilities Maint
110-4110-
0397
$11,663 $11,663 $11,663 $11,663 0%
Salary/Benefits
Allocation
110-4110-
0801
$85,718 $85,718 $85,718 $85,718 0%
Cost Allocation Contra
Exp
110-4110-
0802
-$212,246 -$212,246 -$225,725 -$225,725 0%
Total City Council: $165,288 $131,844 $128,248 $145,438 13.4% Total General Government: $165,288 $131,844 $128,248 $145,438 13.4% Total Expenditures: $165,288 $131,844 $128,248 $145,438 13.4% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 139 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 and a half full-time staff:
City Manager
City Clerk
Administrative Analyst
Administrative Assistant
Human Resources Manager
Public Experience Liaison
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 the 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 the 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 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 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 140 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 decisionmaking, 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 | FY 2025/2026 Proposed Budget Page 141 Organizational Chart
Authorized FTE's
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY 21 FY 22 FY 23 FY 24 FY 25 Administration Dept. 6.5 7 7 6 6 6 7 7 5 5.5
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 142 FY 2024/25 Top Accomplishments
Successfully completing the City's Strategic Plan 2024-2028 Defining the Organization's Core Values
Employee wellness: Improved Breakroom, Wellness App, CV Starr membership.
Filling the City Clerk and Admin Assistant Positions.
A successful 2024 election with the on-boarding of new Council member.
Passage of Measure AA/AB
Successfully onboard new CV Starr Employees- coordinating with Finance.
Launched City Manager Roundup Monthly Newsletter
An increase in social media presence for the City and the continuance of employee recognition.
Process Improvements: Launch of FMX for Facility Bookings Finalize Broadband Contract for the purchase of MCN
Performance / Workload Measures
INDICATORS FY20 FY21 FY22 FY23 FY24
HUMAN RESOURCES
Number of job posting 16 17 15 22 12
Number of applications received and reviewed 365 217 110 184 82 Open Enrollment Compliance and Meetings held 100% 100% 100% 100% 3 Meetings
TBD
Number of new hires 8 17 15 67 21
Safety Meetings 2 3 2 1 0
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 | FY 2025/2026 Proposed Budget Page 143 FY 2025/26 Top Priorities
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) employee training.
Continue to work with departments to fill critical departments in the current recruitment market using strategies that diversify candidate pools.
Conduct labor negotiations for the Fort Bragg Employee Organization (FBEO) to ensure good labor relations and increase employee retention and recruitment.
Ensure successful onboarding of former MCN employees to the City. Work with Blue Zones Mendocino County to celebrate the City obtaining the Blue Zones Project Approved Worksite designation.
Continue to conduct team-building events to build collegiality and inspire teamwork as stated in the City’s Strategic Goal 6A.
Research and implement citywide technical automation of manual tasks to increase staff productivity and accuracy.
Focus on engaging technology to streamline internal processes to reduce staff time required to administer services and support.
Implement efficiencies to enhance the experience of residents, staff, contractors, and visitors at City Hall.
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.
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.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 144 FY 2024/25 Top Priorities
$705,374
$175,475
(33.11% vs. prior year)
Administrative Department Adopted and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 145 Expenditures by Expense Type
The Administration Department Budget for Fiscal Year 2025 is $705,376, representing a 5% decrease from the prior year. This reduction is primarily due to a decrease in professional services expenditures. In the previous fiscal year, the department incurred one-time costs related to the Strategic Plan, polling, and other consultant-driven initiatives.
Despite these reductions, the overall variance was partially offset by increases in personnel costs due to Cost of Living Adjustments (COLA), merit increases, and two promotions approved during the prior fiscal year. A new initiative in FY 2025 is the introduction of a $11,500 internship program in partnership with the local high school, aimed at providing paid internship opportunities and investing in Fort Bragg’s youth.
The proposed budget also includes funding for a Senior Administrative Analyst position to support the City Manager's Office.
This role will focus on special projects, research, and implementation of the City’s Strategic Plan.
The City Attorney’s Budget for FY 2025 is $270,000, reflecting a 14% decrease from the prior year. This adjustment brings the budget in line with projected year-end expenditures for FY 2024. The department’s objective for the coming fiscal year is to manage legal expenses within an average of $22,000 per month.
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((999222...888%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((555444...555%%%))) BBBeeennneeefififitttsss (((222777...666%%%)))
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((111222%%%))) Expense Objects
Salaries
Salaries & Wages, Regular
110-4130-
0101
$501,482 $484,758 $493,518 $496,718 $617,453
Overtime
110-4130-
0102
$9,747 $1,825 $1,903 $4,712 $4,597
Comp Time Payout
110-4130-
0103
$6,350 $1,216 $1,000 $1,759 $1,000
Vacation Payout
110-4130-
0104
$1,772 $8,653 $7,000 $6,270 $18,580
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 146 Sick Leave Payout
110-4130-
0105
$0 $0 $0 $227 $0
Other Pay
110-4130-
0109
$6,119 $5,600 $12,760 $17,326 $12,760
Total Salaries: $525,469 $502,052 $516,181 $527,014 $654,389 Benefits
Misc Insurance Premiums
& Fees
110-4130-
0210
$1,526 $2,125 $2,000 $1,725 $186
Medical Premium
Contribution
110-4130-
0211
$73,624 $75,859 $82,580 $81,549 $106,312
Dental Premiums
110-4130-
0213
$4,819 $5,391 $4,591 $4,243 $2,873
Vision Care
110-4130-
0214
$1,203 $1,147 $1,092 $1,085 $1,310
Pers
110-4130-
0220
$38,907 $41,895 $40,297 $39,438 $49,978
Vehicle Allowance
110-4130-
0223
$4,002 $4,200 $4,200 $4,234 $4,200
Other Benefits
110-4130-
0227
$9,250 $7,615 $10,200 $7,996 $2,560
Other Benefits
110-4130-
0229
$0 $0 $0 $40 $0
Worker's Comp Premium
110-4130-
0231
$8,723 $8,236 $10,387 $6,522 $6,913
FICA/Medicare
110-4130-
0252
$39,873 $33,325 $33,633 $36,730 $9,114
Internship Program
110-4130-
0321
$0 $0 $11,500
Total Benefits: $181,928 $179,793 $188,980 $183,560 $194,947 Materials & Services
City Attorney
110-4130-
0311
$278,108 $314,193 $270,000 $373,123 $264,000
Pre-Employment Costs
110-4130-
0316
$9,953 $10,000 $10,000 $10,000 $10,000
Recruitment Costs
110-4130-
0317
$13,674 $5,000 $8,000 $8,000 $10,000
Professional Services
110-4130-
0319
$31,285 $100,462 $35,000 $144,433 $70,000
Dues & Memberships
110-4130-
0320
$1,570 $1,960 $5,000 $5,000 $5,000
Legal Notices
110-4130-
0364
$1,063 $2,000 $3,000 $3,000 $3,000
Copying/Printing
110-4130-
0365
-$192 $0 $0 $0 $0
Training/Travel
Reimbursement
110-4130-
0366
$21,037 $10,000 $18,000 $18,000 $18,000
Meetings/City Business
110-4130-
0371
$549 $200 $500 $500 $1,000
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 147 General Supplies
110-4130-
0375
$593 $300 $500 $500 $500
Medical/Safety Supplies
110-4130-
0376
$75 $0 $0 $50 $0
Small Tools & Equipment
110-4130-
0381
$581 $1,000 $3,000 $3,000 $3,000
Books & Subscriptions
110-4130-
0384
$219 $200 $200 $0 $0
Total Materials & Services: $358,514 $445,314 $353,200 $565,606 $384,500 Allocation to ISF
Fleet Services
110-4130-
0322
$21,027 $11,346 $11,346 $11,346 $11,346
Allocation to IT Services
110-4130-
0396
$41,950 $37,443 $41,949 $41,949 $41,949
Alloc to Facilities Maint
110-4130-
0397
$29,111 $20,275 $29,111 $29,111 $29,111
Cost Allocation contra exp
110-4130-
0802
-$881,449 -$428,605 -$695,545 -$695,545 -$695,545
Total Allocation to ISF: -$789,361 -$359,541 -$613,139 -$613,139 -$613,139 Allocated Personnel Costs
Salary/Benefits Allocation
110-4130-
0801
$178,850 $27,464 $84,677 $84,677 $84,677
Total Allocated Personnel
Costs:
$178,850 $27,464 $84,677 $84,677 $84,677
Total Expense Objects: $455,401 $795,082 $529,899 $747,718 $705,374 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Expenditures by Function
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 148 Budgeted and Historical Expenditures by Function
Millions
City Manager
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.2
$0.4
$0.6
$0.8
Expenditures
General Government
City Manager
Salaries
Salaries & Wages,
Regular
110-4130-
0101
$501,482 $493,518 $496,718 $617,453 24.3%
Overtime
110-4130-
0102
$9,747 $1,903 $4,712 $4,597 -2.5%
Comp Time Payout
110-4130-
0103
$6,350 $1,000 $1,759 $1,000 -43.2%
Vacation Payout
110-4130-
0104
$1,772 $7,000 $6,270 $18,580 196.3%
Sick Leave Payout
110-4130-
0105
$0 $0 $227 $0 -100%
Other Pay
110-4130-
0109
$6,119 $12,760 $17,326 $12,760 -26.4%
Total Salaries: $525,469 $516,181 $527,014 $654,389 24.2% Benefits
Misc Insurance
Premiums & Fees
110-4130-
0210
$1,526 $2,000 $1,725 $186 -89.2%
Medical Premium
Contribution
110-4130-
0211
$73,624 $82,580 $81,549 $106,312 30.4%
Dental Premiums
110-4130-
0213
$4,819 $4,591 $4,243 $2,873 -32.3%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 149 Vision Care
110-4130-
0214
$1,203 $1,092 $1,085 $1,310 20.8%
Pers
110-4130-
0220
$38,907 $40,297 $39,438 $49,978 26.7%
Vehicle Allowance
110-4130-
0223
$4,002 $4,200 $4,234 $4,200 -0.8%
Other Benefits
110-4130-
0227
$9,250 $10,200 $7,996 $2,560 -68%
Other Benefits
110-4130-
0229
$0 $0 $40 $0 -100%
Worker's Comp
Premium
110-4130-
0231
$8,723 $10,387 $6,522 $6,913 6%
FICA/Medicare
110-4130-
0252
$39,873 $33,633 $36,730 $9,114 -75.2%
Internship Program
110-4130-
0321
$0 $0 $11,500 N/A
Total Benefits: $181,928 $188,980 $183,560 $194,947 6.2% Materials & Services
City Attorney
110-4130-
0311
$278,108 $270,000 $373,123 $264,000 -29.2%
Pre-Employment Costs
110-4130-
0316
$9,953 $10,000 $10,000 $10,000 0%
Recruitment Costs
110-4130-
0317
$13,674 $8,000 $8,000 $10,000 25%
Professional Services
110-4130-
0319
$31,285 $35,000 $144,433 $70,000 -51.5%
Dues & Memberships
110-4130-
0320
$1,570 $5,000 $5,000 $5,000 0%
Legal Notices
110-4130-
0364
$1,063 $3,000 $3,000 $3,000 0%
Copying/Printing
110-4130-
0365
-$192 $0 $0 $0 0%
Training/Travel
Reimbursement
110-4130-
0366
$21,037 $18,000 $18,000 $18,000 0%
Meetings/City Business
110-4130-
0371
$549 $500 $500 $1,000 100%
General Supplies
110-4130-
0375
$593 $500 $500 $500 0%
Medical/Safety Supplies
110-4130-
0376
$75 $0 $50 $0 -100%
Small Tools &
Equipment
110-4130-
0381
$581 $3,000 $3,000 $3,000 0%
Books & Subscriptions
110-4130-
0384
$219 $200 $0 $0 0%
Total Materials & Services: $358,514 $353,200 $565,606 $384,500 -32% Allocation to ISF
Fleet Services
110-4130-
0322
$21,027 $11,346 $11,346 $11,346 0%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 150 Allocation to IT Services
110-4130-
0396
$41,950 $41,949 $41,949 $41,949 0%
Alloc to Facilities Maint
110-4130-
0397
$29,111 $29,111 $29,111 $29,111 0%
Cost Allocation contra
exp
110-4130-
0802
-$881,449 -$695,545 -$695,545 -$695,545 0%
Total Allocation to ISF: -$789,361 -$613,139 -$613,139 -$613,139 0% Allocated Personnel
Costs
Salary/Benefits
Allocation
110-4130-
0801
$178,850 $84,677 $84,677 $84,677 0%
Total Allocated Personnel
Costs:
$178,850 $84,677 $84,677 $84,677 0%
Total City Manager: $455,401 $529,899 $747,718 $705,374 -5.7% Total General Government: $455,401 $529,899 $747,718 $705,374 -5.7% Total Expenditures: $455,401 $529,899 $747,718 $705,374 -5.7% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 151 Economic Development Department
Isaac Whippy
City Manager
The Economic Development Department exists to foster a vibrant, resilient, and inclusive economy in the City of Fort Bragg by supporting local businesses, attracting new investment, enhancing the vitality of our commercial districts, and advancing community-centered development. Through strategic partnerships, innovative programs, and equitable access to resources, we aim to strengthen economic opportunity for all residents while preserving Fort Bragg’s unique character and quality of life
FY 2025–2026 Initiatives and Investments:
Fort Bragg Business Boost Program – $650,000
This revolving loan fund program provides critical financial assistance to local businesses through low-interest loans designed to support capital improvements, inventory purchases, business expansion, and startup needs. Funded through repurposed ARPA dollars, the program directly aligns with the City’s goals of business retention and entrepreneurship, helping fill financial gaps that traditional lending may not address.
Façade Improvement Program – $90,000
Continuing a successful initiative, this program offers matching grants to businesses and property owners to enhance storefronts, signage, and exterior building improvements. These visual upgrades promote a more welcoming commercial environment, contributing to increased foot traffic and community pride.
Downtown Revitalization Projects – $30,000
Targeted improvements to the downtown core include fresh crosswalk striping and bold-out painting, new benches for public seating, and selective tree planting to enhance the pedestrian experience. These investments contribute to placemaking goals, improve accessibility, and support a vibrant small-town atmosphere that encourages community interaction and tourism.
Public Mural Program – $20,000
The City will continue to invest in public art through the mural program, which partners with local artists to create culturally relevant, community-inspired murals. These projects foster local identity, deter graffiti, and activate underutilized spaces while reinforcing Fort Bragg’s creative spirit.
FortBraggBiz.com – Business Resource Website
The Department will maintain and continue to expand www.fortbraggbiz.com (http://www.fortbraggbiz.com), the City’s dedicated online portal for business resources. This platform provides streamlined access to permitting tools, funding opportunities, site selection information, and economic development contacts, serving as a one-stop shop for new and existing businesses.
Entertainment Zones Implementation
Funding supports the continued review and phased implementation of Entertainment Zones to activate underutilized public spaces, encourage outdoor dining and live events, and strengthen Fort Bragg’s cultural and economic vibrancy.
These investments are rooted in the Strategic Plan goals of fostering economic opportunity, promoting community vitality, and delivering innovative, service-oriented support to Fort Bragg’s business community. The Economic Development Department remains committed to a proactive and inclusive approach that empowers entrepreneurs, revitalizes key corridors, and positions Fort Bragg as a forward-thinking, business-friendly city.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 152 Expenditures Summary
$292,928
$27,110
(10.20% vs. prior year)
The proposed FY 2025–2026 budget for the Economic Development Department totals $292,928, which includes funding for two full-time staff positions. This represents an increase of $27,110 (10%) compared to the FY 2024–2025 adopted budget.
The primary driver of the increase is a $30,000 allocation for enhanced Downtown Revitalization efforts, which include crosswalk improvements, bold-out painting, new benches, and urban greenery. These investments directly support the City’s Strategic Plan goals to promote community vitality, enhance public spaces, and strengthen the economic competitiveness of Fort Bragg’s commercial core.
The remainder of the budget maintains stable funding for staff salaries, program administration, and ongoing business development initiatives such as the Fort Bragg Business Boost Program, façade improvement grants, mural installations, and the continued expansion of FortBraggBiz.com. These efforts reflect the City’s commitment to long-term economic growth, small business support, and a vibrant downtown experience.
The Department continues to leverage external funding—such as ARPA and grant dollars—for high-impact programs, while the General Fund supports core personnel and operational costs. This structure ensures fiscal responsibility while maximizing return on investment in local economic development.
Economic Development Department Adopted and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
$350K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 153 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((555333...777%%%)))
BBBeeennneeefififitttsss (((444222...999%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((333...444%%%))) Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Materials & Services Benefits Salaries
FY2024
FY2025
FY2026
0 0.05
0.1 0.15
0.2 0.25
0.3 0.35
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 154 Expense Objects
Salaries
Salaries & Wages,
Regular
110-4131-
0101
$153,650.32 $149,247.42 $156,354.28 4.8%
Overtime
110-4131-
0102
$1,000.00 $0.00 $1,000.00 N/A
Vacation Payout
110-4131-
0104
$1,000.00 $0.00 $0.00 0%
Other Pay
110-4131-
0109
$1,000.00 $0.00 $0.00 0%
Total Salaries: $156,650.32 $149,247.42 $157,354.28 5.4% Benefits
Comp Time Payout
110-4131-
0103
$0.00 $1,498.89 $1,843.20 23%
Medical Premium
Contribution
110-4131-
0211
$43,320.86 $44,647.67 $49,123.15 10%
Dental Premiums
110-4131-
0213
$2,872.80 $2,229.04 $2,308.80 3.6%
Vision Care
110-4131-
0214
$436.80 $439.40 $436.80 -0.6%
Pers
110-4131-
0220
$12,902.21 $13,183.44 $13,559.77 2.9%
Other Benefits
110-4131-
0229
$0.00 $0.00 $444.00 $444.20 0%
Worker's Comp
Premium
110-4131-
0231
$0.00 $2,596.69 $1,760.97 $2,642.38 50.1%
FICA/Medicare
110-4131-
0252
$12,037.88 $12,740.30 $12,215.33 -4.1%
Training/Travel
Reimbursement
110-4131-
0366
$0.00 $2,000.00 $4,000.00 100%
Downtown
Revitalization
110-4131-
0367
$0.00 $0.00 $30,000.00 N/A
Allocation to IT Services
110-4131-
0396
$0.00 $0.00 $3,000.00 N/A
Alloc to Facilities Maint
110-4131-
0397
$0.00 $0.00 $3,000.00 N/A
Salary/Benefits
Allocation
110-4131-
0801
$0.00 $0.00 $3,000.00 N/A
Total Benefits: $0.00 $74,167.23 $78,943.71 $125,573.63 59.1% Materials & Services
Professional Services
110-4131-
0319
$25,000.00 $35,000.00 $10,000.00 -71.4%
Rentals - Space
110-4131-
0357
$10,000.00 $0.00 $0.00 0%
Total Materials &
Services:
$35,000.00 $35,000.00 $10,000.00 -71.4%
Total Expense Objects: $0.00 $265,817.55 $263,191.13 $292,927.91 11.3% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 155 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 156
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 FY25 Finance Department 4 4 4 4 4 4 3 4.8 4 5 4 5
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.
Organizational Chart
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 157 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 158 FY 2024/2025 Top Accomplishments
The Finance Department continues to champion responsible fiscal management, operational efficiency, and exceptional public service. In FY 2025–2026, the Department made critical advancements in long-term financial planning, process modernization, and revenue enhancement—each aligned with the City’s 2024–2028 Strategic Plan.
Major Accomplishments & Initiatives Water and Sewer Utility Rate Study A comprehensive Utility Rate Study is underway—marking the first update since 2014—to evaluate long-term rate sustainability and ensure the continued reliability of the City’s water and wastewater enterprise systems.
Smart Water Meter Replacement Project
Successfully completed a grant-funded changeout of all residential and commercial water meters to smart meters. Early leak detection technology enabled the City to save 250,600 cubic feet of water by notifying customers of leaks in realtime.
Process Improvement & Technology Modernization
Transitioned to Xpress Bill Pay in August 2024, streamlining payment processing and enhancing customer experience.
Modernized the business license process with improved software in 2025/26, reducing application time and enhancing tracking and reporting.
Business License Administration
Processed 59 new business licenses in calendar year 2024.
Mailed 874 renewal notices in 2025, with 750 renewals (an 85.8% renewal rate) completed as of this update.
Staff Development & Organizational Growth
Hired an Assistant Finance Director in August 2024 to support audits, budget preparation, and financial reporting.
Added a third Finance Technician to strengthen daily financial operations and front-line service.
One employee completed 2024 Springbrook Software training to improve system efficiency.
Three employees attended the 2025 GFOA Annual Conference to stay informed on best practices in government finance.
Recognition & Financial Health
Received the GFOA Distinguished Budget Presentation Award for the City’s FY 2024 Budget, reflecting the City’s commitment to transparency, accountability, and excellence in financial reporting.
Increased General Fund reserves to 30% of annual operating expenditures, achieving a key City Council goal and ensuring stronger fiscal resilience.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 159 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 160 Performance Workload Measures
INDICATORS FY 2020/21 FY 2021/22 FY 2022/23 FY 2024/25
BUDGET/CAFR/AUDIT
Receive GFOA Distinguished Budget
award
Yes Yes Yes Yes
Receive GFOA Award for Excellence in
Financial Reporting
Yes Yes Yes No
Audit Findings Nil Nil (audit pending) N/A
REVENUE COLLECTION & UTILITY
BILLING
Ave.number open Water/Sewer Accounts 2871 / 2792 2868 / 2788 2807 / 2792 2808/2775 Total Amount Billed(Water/Sewer) $3.0m/$3.5m $3.1m/ $3.5m $3.0m/ $3.4m $2.98m/$3.5m (est) % of payments processed through
external automated/electronic process
(Ebox,lockbox,ACH/CC)
72.70% 64.20% 70.30% 69.9%
Business license renewals notices mailed 890 895 921 574 % of business licenses processed within
30 days of receipt
100% 100% 100% 100%
Avg. number monthly pmts processed
internally
725 956 774 823
Avg. number monthly water delinq.
notices mailed
424 433 442 617
Avg. Monthly Number of Turn Offs – Non
Payment
0 9 8 8
ACCOUNTS PAYABLE/PAYROLL
Average days for Invoices to be Paid
(turned into Finance)
2 days 14 days 10 days 14 days
% of Staff cross-trained in Payroll process 60% 60% 75% 40% % of Staff cross-trained in AP process 100% 80% 100% 100% % of employees signed up for direct
deposit
98.50% 98.50% 88.00% 90%
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 161 FY 2025/2026 Top Priorities
Utility Billing
Complete Utility Rate Study
Continue to address leaks, by immediately notifying customers when smart meter detects a leak.
Business Licenses
Provide Welcome Kit for new businesses
Install Business License software to track business license.
Financial Operating, Budgeting, and Reporting
Initiate Request for Proposal for Banking Services
Initiate Request for Proposal for new audit service
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
Recruitment of a Finance & Admin Director
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 162
FUNDING SUMMARY BY FUND
$799,686
$73,591
(10.14% vs. prior year)
Total
Finance Department Adopted and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 163 Expenditures by Expense Type
FY 2025–2026
The Finance Department’s FY 2025–2026 proposed budget reflects strategic staffing adjustments, operational efficiencies, and continued alignment with the City’s fiscal management goals. The department is responsible for overseeing accounting, budgeting, business licensing, payroll, utility billing, and financial reporting for the City of Fort Bragg.
Key changes in expenditures over the past three fiscal years highlight the evolving structure and priorities of the department:
Salaries:
Salary expenditures decreased by 4% in FY 2024 to $319,372, followed by a 5% increase in FY 2025 to $336,265. In FY 2026, salaries are projected to increase by 27% to $425,642. This increase is driven by the elevation of the Finance Technician I position to full-time status in February 2025, as well as the inclusion of the Finance & Administration Director position in the proposed budget. Temporary cost savings in FY 2025 were also realized due to the Assistant Finance Director being on leave during a portion of the year.
Allocated Personnel Costs:
These costs increased by 12% in FY 2024 to $324,756, then decreased by 11% in FY 2025 to $289,231, where they are projected to remain flat in FY 2026. This stability reflects steady benefit costs and an adjusted staffing model.
Allocation to Internal Service Funds (ISF):
ISF allocations rose by 18% in FY 2024 to -$197,783, decreased by 14% in FY 2025 to -$169,733, and are forecasted to increase by 22% in FY 2026 to -$206,857. These figures reflect changes in citywide service cost allocations including IT support, facilities maintenance, and fleet services.
Professional Services:
The proposed budget includes a $12,000 increase in professional services to support outsourced accounting and audit preparation assistance, ensuring timely and accurate financial reporting during high-demand periods.
The inclusion of the Finance & Administration Director position in the FY 2026 budget enhances departmental capacity and leadership, supporting oversight of financial operations, strategic planning, and interdepartmental coordination. This investment ensures the City is well-positioned to meet increased compliance requirements and maintain its commitment to financial transparency and excellence.
Overall, the Finance Department’s FY 2025–2026 budget supports a strong foundation for continued fiscal stewardship, efficient operations, and high-quality customer service.
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((555333...222%%%)))
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((333666...222%%%))) BBBeeennneeefififitttsss (((222555...555%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((111111%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 164 Expense Objects
Salaries
Salaries & Wages,
Regular
110-4150-
0101
$305,931 $329,503 $344,925 $412,642 19.6%
Overtime
110-4150-
0102
$7,535 $3,109 $13,142 $7,000 -46.7%
Comp Time Payout
110-4150-
0103
$837 $1,574 $3,100 $3,000 -3.2%
Vacation Payout
110-4150-
0104
$9,586 $0 $0 $0 0%
Other Pay
110-4150-
0109
$9,517 $2,080 $2,154 $3,000 39.3%
Total Salaries: $333,406 $336,265 $363,321 $425,642 17.2% Benefits
Misc Insurance
Premiums & Fees
110-4150-
0210
$1,304 $1,300 $1,146 $1,500 30.9%
Medical Premium
Contribution
110-4150-
0211
$86,570 $123,680 $104,798 $122,118 16.5%
Dental Premiums
110-4150-
0213
$4,915 $6,310 $4,812 $6,992 45.3%
Vision Care
110-4150-
0214
$850 $874 $837 $1,092 30.4%
Pers
110-4150-
0220
$24,477 $27,586 $24,821 $34,152 37.6%
Other Benefits
110-4150-
0229
$0 $0 $0 $0 0%
Worker's Comp
Premium
110-4150-
0231
$6,078 $6,935 $4,354 $8,306 90.7%
FICA/Medicare
110-4150-
0252
$22,685 $25,147 $24,508 $29,871 21.9%
Total Benefits: $146,879 $191,832 $165,277 $204,031 23.4% Materials & Services
Auditing & Accounting
110-4150-
0312
$26,238 $30,000 $29,217 $32,139 10%
Professional Services
110-4150-
0319
$36,982 $35,000 $36,850 $45,000 22.1%
Dues & Memberships
110-4150-
0320
$590 $500 $500 $500 0%
Legal Notices
110-4150-
0364
$158 $0 $0 $1,000 N/A
Training/Travel
Reimbursement
110-4150-
0366
$5,422 $12,000 $12,000 $8,000 -33.3%
Small Tools & Equipment
110-4150-
0381
$1,575 $1,000 $1,200 $1,000 -16.7%
Total Materials & Services: $70,965 $78,500 $79,767 $87,639 9.9% Allocation to ISF
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 165 Allocation to IT Services
110-4150-
0396
$55,933 $55,932 $55,932 $55,932 0%
Alloc to Facilities Maint
110-4150-
0397
$8,957 $6,238 $6,238 $6,238 0%
Cost Allocation contra
Exp
110-4150-
0802
-$231,903 -$231,903 -$269,027 -$269,027 0%
Total Allocation to ISF: -$167,013 -$169,733 -$206,857 -$206,857 0% Allocated Personnel Costs
Salary/Benefits Allocation
110-4150-
0801
$289,231 $289,231 $289,231 $289,231 0%
Total Allocated Personnel
Costs:
$289,231 $289,231 $289,231 $289,231 0%
Total Expense Objects: $673,468 $726,095 $690,739 $799,686 15.8% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 166 Non-Departmental
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
$1,500,486
$200,313
(15.41% vs. prior year)
Non-Department Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
$10M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 167 Expenditures by Function
The Non-Departmental budget supports Citywide obligations that are not specific to any single department but are essential for the overall fiscal stability and operational continuity of the City. The proposed FY 2025–2026 budget totals $1,500,486, reflecting an increase of $200,313 over the prior fiscal year.
This increase is primarily attributable to rising insurance costs and long-term financial planning efforts:
General liability insurance premiums are projected to increase by 23%, due to marketwide adjustments in risk exposure and claims activity.
Property insurance premiums are forecasted to rise by 15%, continuing a statewide trend of increased costs for municipal properties.
In support of the City’s Pension Funding Policy, the budget includes a $150,000 contribution to the Section 115 Pension Trust, strengthening the City’s long-term strategy for addressing unfunded pension liabilities.
Additional key allocations include:
$388,752 for Retiree Medical costs, fulfilling the City’s ongoing obligations for post-employment healthcare benefits. $6,000 for DTSC (Department of Toxic Substances Control) compliance, related to environmental monitoring and reporting.
$180,000 in Miscellaneous Expenses, which includes the City’s annual contribution to the Noyo Center for Marine Science as part of the voter-approved Measures AA and AB, as well as funding for special projects that support citywide initiatives and partnerships.
The Non-Departmental budget reflects the City’s commitment to responsible financial stewardship, risk mitigation, and the strategic allocation of resources to support both operational needs and long-term fiscal resilience.
Budgeted Expenditures by Function
NNNooonnn DDDeeepppaaarrrtttmmmeeennntttaaalll (((444777...555%%%))) DDDeeebbbttt (((333111...222%%%)))
CCCooommmmmmuuunnniiitttyyy CCCooonnntttrrriiibbbuuutttiiiooonnnsss (((111222...111%%%))) CCCaaassspppaaarrr LLLaaannndddfififillllll &&& GGGFFF DDDeeebbbttt (((999...222%%%))) Expenditures
General Government
Non Departmental
Benefits
Retiree Medical Benefits
110-4190-
0224
$332,536 $388,752 $380,000 $388,752
OPEB Funding
110-4190-
0225
$5,000 $5,000 $5,000 $5,000
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 168 Workers Compensation
Assess
110-4190-
0233
$0 $36,000 $30,000 $36,000
Unemployment Insurance
110-4190-
0251
$7,203 $7,000 $7,571 $8,000
PERS UAL Additional
Payment
110-4190-
0387
-$150,000 $150,000 $150,000 $150,000
Total Benefits: $194,739 $586,752 $572,571 $587,752
Materials & Services
Professional Services
110-4190-
0319
$39,396 $40,980 $45,518 $45,518
Dues & Memberships
110-4190-
0320
$25,361 $24,849 $24,849 $24,849
Emergency
110-4190-
0351
$20,000 $15,000 $20,000
Equipment Leases
110-4190-
0355
$31,514 $30,000 $30,000 $40,000
Rentals - Equipment &
Vehicles
110-4190-
0356
$5,017 $7,300 $7,300 $7,300
Liability Premium
110-4190-
0358
$251,248 $320,923 $369,932 $455,017
Liability Deductible
110-4190-
0359
$3,199 $10,000 $0 $10,000
Property Premium
110-4190-
0360
$69,865 $94,186 $100,383 $115,441
Telephone &
Communication
110-4190-
0362
$18,414 $18,000 $18,000 $20,000
Copying/Printing Bid Docs
110-4190-
0365
$883 $1,000 $6,700 $7,500
Meetings/City Business
110-4190-
0371
$5,371 $20,000 $12,613 $20,000
Postage
110-4190-
0372
$11,471 $10,000 $8,000 $8,000
General Supplies
110-4190-
0375
$17,993 $10,000 $10,000 $12,000
Finance Charges
110-4190-
0380
-$1,234 $0 $521 $0
Utilities
110-4190-
0383
$78,713 $85,050 $85,050 $90,000
Books & Subscriptions
110-4190-
0384
$45 $100 $45 $100
Total Materials & Services: $557,253 $692,388 $733,911 $875,724 Allocation to ISF
Cost Allocation contra exp
110-4190-
0802
-$683,263 -$733,972 -$751,203 -$751,203
Total Allocation to ISF: -$683,263 -$733,972 -$751,203 -$751,203 Other Expenditures
Bad Debt Sent to Collection
110-4190-
0606
$74 $0 $0 $0
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 169 Miscellaneous
110-4190-
0619
$37,373 $0 $300 $1,000
Total Other Expenditures: $37,447 $0 $300 $1,000
Total Non Departmental: $106,176 $545,167 $555,579 $713,273 Community Contributions
Materials & Services
Chamber of Commerce
110-4390-
0621
$0 $2,000 $2,000 $2,000
PEG TV
110-4390-
0623
$0 $0 $46 $0
Total Materials & Services: $0 $2,000 $2,046 $2,000
Other Expenditures
Miscellaneous
110-4390-
0619
$70,231 $180,166 $180,166 $180,166
Total Other Expenditures: $70,231 $180,166 $180,166 $180,166 Total Community
Contributions:
$70,231 $182,166 $182,212 $182,166
Caspar Landfill & GF Debt
Materials & Services
Professional Services
110-4915-
0319
$112,889 $136,892 $136,892 $136,892
Total Materials & Services: $112,889 $136,892 $136,892 $136,892 Other Expenditures
Caspar Landfill Property Tax
110-4915-
0607
$566 $600 $600 $600
Total Other Expenditures: $566 $600 $600 $600
Principal
Principal 110-4915-0911 $3,425,000 $0 $0 $0
Total Principal: $3,425,000 $0 $0 $0
Total Caspar Landfill & GF
Debt:
$3,538,455 $137,492 $137,492 $137,492
Debt
Principal
Principal 110-4916-0911 $0 $190,000 $190,000 $225,000
Interest
110-4916-
0912
$438,815 $243,348 $243,348 $240,555
Fees
110-4916-
0913
$0 $2,000 $2,000 $2,000
Total Principal: $438,815 $435,348 $435,348 $467,555
Total Debt: $438,815 $435,348 $435,348 $467,555
Total General Government: $4,153,678 $1,300,174 $1,310,632 $1,500,486 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 170 Total Expenditures: $4,153,678 $1,300,174 $1,310,632 $1,500,486 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((666777...666%%%))) BBBeeennneeefififitttsss (((333999...222%%%)))
PPPrrriiinnnccciiipppaaalll (((333111...222%%%)))
OOOttthhheeerrr EEExxxpppeeennndddiiitttuuurrreeesss (((111222...111%%%))) Expense Objects
Benefits
Retiree Medical
Benefits
110-4190-
0224
$332,535.95 $381,100.00 $388,751.88 $380,000.00 $388,752.00 Name Account
ID
FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 171 OPEB Funding
110-4190-
0225
$5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00
Workers Compensation
Assess
110-4190-
0233
$0.00 $0.00 $36,000.00 $30,000.00 $36,000.00
Unemployment
Insurance
110-4190-
0251
$7,203.14 $5,000.00 $7,000.00 $7,571.18 $8,000.00
PERS UAL Additional
Payment
110-4190-
0387
-$150,000.00 $150,000.00 $150,000.00 $150,000.00 $150,000.00 Total Benefits: $194,739.09 $541,100.00 $586,751.88 $572,571.18 $587,752.00 Materials & Services
Professional Services
110-4190-
0319
$39,396.20 $51,069.33 $40,980.00 $45,517.50 $45,517.50
Dues & Memberships
110-4190-
0320
$25,360.70 $14,350.00 $24,849.00 $24,849.00 $24,849.00
Emergency
110-4190-
0351
$20,000.00 $15,000.00 $20,000.00
Equipment Leases
110-4190-
0355
$31,513.70 $30,000.00 $30,000.00 $30,000.00 $40,000.00
Rentals - Equipment &
Vehicles
110-4190-
0356
$5,016.52 $7,300.00 $7,300.00 $7,300.00 $7,300.00
Liability Premium
110-4190-
0358
$251,247.86 $293,553.00 $320,923.00 $369,932.28 $455,016.70 Liability Deductible
110-4190-
0359
$3,198.99 $5,000.00 $10,000.00 $0.00 $10,000.00
Property Premium
110-4190-
0360
$69,864.99 $83,031.24 $94,185.60 $100,383.39 $115,440.90 Telephone &
Communication
110-4190-
0362
$18,413.77 $18,000.00 $18,000.00 $18,000.00 $20,000.00
Copying/Printing Bid
Docs
110-4190-
0365
$882.67 $4,000.00 $1,000.00 $6,700.00 $7,500.00
Meetings/City Business
110-4190-
0371
$5,370.54 $7,640.17 $20,000.00 $12,613.00 $20,000.00
Postage
110-4190-
0372
$11,471.30 $1,000.00 $10,000.00 $8,000.00 $8,000.00
General Supplies
110-4190-
0375
$17,993.04 $10,000.00 $10,000.00 $10,000.00 $12,000.00
Finance Charges
110-4190-
0380
-$1,234.24 $0.00 $0.00 $521.00 $0.00
Utilities
110-4190-
0383
$78,712.64 $74,390.08 $85,050.00 $85,050.00 $90,000.00
Books & Subscriptions
110-4190-
0384
$44.58 $100.00 $100.00 $45.00 $100.00
Chamber of Commerce
110-4390-
0621
$0.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
PEG TV
110-4390-
0623
$0.00 $0.00 $0.00 $46.34 $0.00
Professional Services
110-4915-
0319
$112,889.16 $112,890.00 $136,892.30 $136,892.30 $136,892.30 Total Materials &
Services:
$670,142.42 $714,323.82 $831,279.90 $872,849.81 $1,014,616.40 Name Account
ID
FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 172 Allocation to ISF
Cost Allocation contra
exp
110-4190-
0802
-$683,263.27 -$637,327.00 -$733,972.00 -$751,203.00 -$751,203.00 Total Allocation to ISF: -$683,263.27 -$637,327.00 -$733,972.00 -$751,203.00 -$751,203.00 Other Expenditures
Bad Debt Sent to
Collection
110-4190-
0606
$74.00 $0.00 $0.00 $0.00 $0.00
Miscellaneous
110-4190-
0619
$37,373.18 $1,000.00 $0.00 $300.00 $1,000.00
Miscellaneous
110-4390-
0619
$70,231.00 $172,957.24 $180,166.00 $180,166.00 $180,166.00 Caspar Landfill Property
Tax
110-4915-
0607
$566.24 $900.00 $600.00 $600.00 $600.00
Total Other
Expenditures:
$108,244.42 $174,857.24 $180,766.00 $181,066.00 $181,766.00 Principal
Principal
110-4915-
0911
$3,425,000.00 $0.00 $0.00 $0.00 $0.00
Principal
110-4916-
0911
$0.00 $195,000.00 $190,000.00 $190,000.00 $225,000.00
Interest
110-4916-
0912
$438,815.00 $245,512.50 $243,348.00 $243,348.00 $240,555.00 Fees
110-4916-
0913
$0.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
Total Principal: $3,863,815.00 $442,512.50 $435,348.00 $435,348.00 $467,555.00 Total Expense Objects: $4,153,677.66 $1,235,466.56 $1,300,173.78 $1,310,631.99 $1,500,486.40 Name Account
ID
FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 173 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 consists of the Chief of Police, one Administrative Analyst, one Administrative Assistant, and one Special Investigator. The Patrol Division is composed of one Captain, four Sergeants, ten patrol officers, and three Social Services Liaisons.
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 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 the 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 Administrative Division is also responsible for providing Livescan services.
Currently, FBPD is the only publicly available Livescan service on the coast. Last year, over 1,200 customers used this service.
The Care Response Unit (CRU) grew over the past year to include three Social Services Liaisons, two part-time Grants Analysts, and one seasonal Emergency Weather Shelter Clerk. CRU has also expanded its service area south to Mendocino under a recent four-year grant. CRU provides a variety of innovative and evidence-based services to achieve its mission of reducing contacts between law enforcement and individuals experiencing mental health illness or substance-use disorders. This includes working directly with the Courts, District Attorney’s Office, and Mendocino County Probation to successfully transition community members from the criminal justice system to appropriate treatment prior to them returning to our community.
CRU is routinely called upon to identify and implement creative solutions to a variety of social issues. One such innovative solution involved CRU spearheading the formation of a citywide Fentanyl Task Force to address the opioid crisis on the Mendocino coast. The Fentanyl Task Force consists of over twenty diverse community leaders and has made significant progress in educating the public and increasing access to substance-use treatment.
CRU also houses our Department’s Project Right Now (PRN), which is focused on connecting struggling youth with available services related to substance use disorder and mental health illness. PRN continues to be one of the leading providers of Narcan training on the Mendocino Coast, and we are working on expanding the services we provide to our local schools with the goal of preventing substance-use disorders before they start. CRU’s final major responsibility is operating the Extreme Weather Shelter (EWS) for the Mendocino coast. This year marked the third season that CRU has operated the shelter, and we were able to shelter more individuals than ever before. The EWS has repeatedly demonstrated its effectiveness through a reduction in police calls for service involving homeless individuals during the winter season.
The Patrol Division is divided into four defined 12-hour 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 changes and to allow Dayshift to catch up on reports. 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 year, has been operating at only 70% staffing levels, due to injuries, vacancies, and officers-in-training.
This year, officers were sent to many trainings and schools in an effort to bring the Department back into compliance with POST, as a lack of training in the past put us in a deficit. Many officers attended advanced training so we could provide complete investigatory services to the public without reliance on other agencies. These trainings resulted in officers investigating very complex cases, often handled by assigned detectives in larger agencies. These investigations have resulted in arrests and successful prosecution of very serious crimes.
A School Resource Officer (SRO) was assigned full-time to the schools this year. This assignment has been filled off-and-on in the past several years. Sometimes by a light-duty officer, which was not in the best interest of the City or School District. FBUSD entered into an agreement with the City to reimburse up to 70% of the costs associated with assigning an officer full time to the schools. The current SRO will be in this assignment for two school years.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 174 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. In addition to Patrol, the Captain oversees the growing Social Services Unit and associated programs. The Captain is also the City’s Emergency Manager and FBUSD’s Emergency Manager, developing Emergency Operation Plans, conducting training and exercises, and developing disaster preparedness strategies. Finally, the Patrol Captain has written and managed several grants, creating successful programs 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. Many of our staff have taken advantage of the two optional visits in addition to the two mandatory visits. Our psychologist provides general themes to the Chief about the wellness of the Department, so he can make better decisions for the staff. A Wellness Coordinator was appointed this year and is actively organizing our department's wellness programs. In addition to the PSMHC program, we have created a “Zen Den” for all staff to decompress after stressful calls with the massage chair, ocean sounds, awe-inspiring photos, and lavender diffuser. The final piece this year was the City providing free memberships for all City employees to the CV Starr Center, in which staff can attend to their physical wellbeing.
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 only roughly 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)
Retention and recruitment efforts to improve staffing ON GOING Establish volunteer programs - Explorers/VIPS COMPLETED Formal internal training program COMPLETED
Enhance wellness and team building COMPLETED
Upgrade existing facilities and technology IN PROGRESS
Longterm Goals (3-10 years)
Special assignments for growth – SRO AND TASK FORCE
Robust succession planning – LEADERSHIP DEVELOPMENT COURSES Formal accreditation – CPCA ACCREDITATION PROGRAM BEGINNING FALL 2025 Plan for new police department facility
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 175 Organizational Chart
Authorized FTE's
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 Police Department 22 22 22 22 22 22 26 25 22 23
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 176 FY 2024/25 Top Accomplishments
Purchased new handguns and rifles with the latest technology for the safety of the community Hired and retained personnel
Established full-time SRO program with FBUSD
Increased low or no-cost training for all staff
Substantially increased technology to assist officers
Developed robust wellness program
Increased the Care Response Unit
Secured multi-year grant funding for Care Response Unit Performance / Workload Metrics
INDICATORS FY 16 FY 17 FY 18 FY 19 FY 20 FY21 FY 22 FY 23 FY24 YTD
FY25
PUBLIC SAFETY
Incident Cases - - 1,505 3,624 4,271 3,481 4,103 4,575 3,856 2,505 Calls for Service 14,731 14,494 14,532 19,893 12,106 11,579 14,248 16,486 16,027 11,156 Crime Reports 1,487 1,534 1,554 1,320 1,268 1,131 1,147 1,059 921 666 Traffic Citations 813 918 941 648 508 362 392 364 342 277 Bookings 587 732 793 496 521 520 660 725 568 394
DUI 42 39 49 35 24 41 113 99 91 68
Traffic Accidents 183 147 145 145 141 152 139 103 115 84 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 177 FY 2025/26 Top Priorities
Develop Department 5-year Strategic Plan
Develop staffing and structure
Hire and retain personnel achieving full staffing
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 | FY 2025/2026 Proposed Budget Page 178 Expenditures by Expense Type
The Police Department's fund's expenditureshave shown significant changes over the past few years. Salaries expenditures have seen steady increases, rising by 11% in 2024 to $2,204,894, followed by a 13% increase in 2025 to $2,480,946, and a projected 13% increase in the upcoming 2026 budget to $2,812,458.
To improve supervision and reduce command-level burdens, the FY 2025–26 budget proposes the creation of a Patrol Commander position. This new role will oversee day-to-day police operations, including direct supervision of all sworn Sergeants, and ensure consistent leadership and accountability across all shifts.
The department is also adding a Task Force Officer position, which will focus on interagency coordination, drug enforcement, and emerging crime trends impacting the community. This position will enhance Fort Bragg's presence in regional law enforcement initiatives and intelligence sharing.
The budget maintains funding for the School Resource Officer (SRO), which increases the total number of sworn officers from 10 to 11. However, due to budget constraints, the 11th officer position remains frozen pending mid-year review. The Fort Bragg Unified School District continues to support 70% of the SRO’s salary and benefits, with the remaining 30% funded by the City.
Care Response and Community Support
The Care Response Unit, comprising two Social Services Liaisons (SSLs), continues to play a vital role in addressing homelessness, mental health crises, and community outreach. While grant funding from the Youth Opioid Resistance Fund —which covered one SSL and a Success Coach—expired in April 2024, both SSL positions remain in place through continued grant support expected to last through the third quarter of FY 2025–26. The City is actively pursuing alternative funding to sustain these services long term. The budget also includes $70,000 for operation of the Emergency Winter Shelter.
Cost Containment and Efficiency Efforts
Salaries and benefits saw the largest cost increases due to the projected 4% COLA and a 13% rise in medical premiums.
However, the department continues to reduce overtime costs, which have decreased from $244,000 to $126,000, due largely to staffing vacancies and operational adjustments. A part-time Transport Officer is being recruited to support jail transports, freeing up sworn officers for core policing duties.
Dispatch services, contracted through the City of Ukiah, are projected to increase by 5% year-over-year. These costs are offset by reductions in expenditures for general supplies, small tools, and equipment.
Budgeted Expenditures by Expense Type
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MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((111000...999%%%))) OOOttthhheeerrr EEExxxpppeeennndddiiitttuuurrreeesss (((000...777%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 179 Budgeted and Historical Expenditures by Expense Type
Millions
Other Expenditures
Materials & Services
Benefits
Allocation to ISF
Salaries
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Salaries
Police - Operations
Salaries & Wages,
Regular
110-4200-
0101
$1,550,299 $1,980,002 $1,725,305 $2,071,753 20.1%
Overtime
110-4200-
0102
$97,638 $101,000 $170,505 $120,000 -29.6%
Comp Time Payout
110-4200-
0103
$36,770 $25,189 $48,879 $40,000 -18.2%
Vacation Payout
110-4200-
0104
$12,801 $5,000 $423 $5,000 1,081.8%
Sick Leave Payout
110-4200-
0105
$7,074 $0 $0 $0 0%
Holiday Pay
110-4200-
0106
$81,790 $104,386 $83,926 $109,130 30%
Other Pay
110-4200-
0109
$102,904 $102,004 $72,767 $106,288 46.1%
Total Police - Operations: $1,889,276 $2,317,581 $2,101,805 $2,452,172 16.7% Police - Support Services
Salaries & Wages
110-4202-
0101
$84,300 $145,022 $196,755 $345,750 75.7%
Overtime
110-4202-
0102
$2,086 $9,000 $3,965 $3,000 -24.3%
Other Pay
110-4202-
0109
$1,691 $6,200 $10,339 $11,036 6.7%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 180 Misc Insurance
Premium
110-4202-
0210
$211 $3,143 $1,619 $500 -69.1%
Total Police - Support
Services:
$88,287 $163,365 $212,678 $360,286 69.4%
Total Salaries: $1,977,564 $2,480,946 $2,314,483 $2,812,458 21.5% Benefits
Police - Operations
Misc Insurance
Premiums & Fees
110-4200-
0210
$4,859 $4,364 $4,353 $4,400 1.1%
Medical Premium
Contribution
110-4200-
0211
$296,895 $433,875 $295,754 $357,338 20.8%
Uniforms
110-4200-
0212
$17,807 $26,501 $19,026 $20,701 8.8%
Dental Premiums
110-4200-
0213
$16,761 $24,976 $18,892 $19,348 2.4%
Vision Care
110-4200-
0214
$4,444 $5,242 $4,240 $4,150 -2.1%
Pers
110-4200-
0220
$334,782 $435,453 $407,017 $504,934 24.1%
Educational
Reimbursement
110-4200-
0221
$0 $0 $696 $0 -100%
Worker's Comp
Premium
110-4200-
0231
$126,817 $192,768 $138,581 $188,112 35.7%
Worker's Comp
Deductible
110-4200-
0232
$7,421 $0 $0 $0 0%
FICA/Medicare
110-4200-
0252
$139,346 $162,284 $148,902 $160,447 7.8%
Total Police - Operations: $949,132 $1,285,463 $1,037,461 $1,259,429 21.4% Police - Administration
Worker's Comp
Premium
110-4201-
0231
$0 $0 $5,869 $5,869 0%
Total Police -
Administration:
$0 $0 $5,869 $5,869 0%
Police - Support Services
Comp Time Payout
110-4202-
0103
$0 $500 $500 0%
Medical Premium
Contributions
110-4202-
0211
$16,032 $39,874 $44,256 $90,437 104.4%
Dental Premiums
110-4202-
0213
$960 $2,400 $2,356 $4,801 103.8%
Vision Care
110-4202-
0214
$218 $437 $528 $874 65.5%
Pers
110-4202-
0220
$7,085 $12,015 $15,319 $25,525 66.6%
Workers Compensation
110-4202-
0231
$0 $2,383 $1,008 $6,153 510.2%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 181 FICA/Medicare
110-4202-
0252
$6,720 $12,002 $16,397 $27,112 65.3%
Total Police - Support
Services:
$31,015 $69,111 $80,364 $155,402 93.4%
Total Benefits: $980,148 $1,354,575 $1,123,695 $1,420,700 26.4% Materials & Services
Police - Operations
Laboratory
110-4200-
0313
$3,812 $4,500 $4,500 $4,500 0%
Animal Care & Control
110-4200-
0314
$32,593 $35,700 $35,700 $30,000 -16%
Investigative Medical
Serv
110-4200-
0318
$0 $1,950 $1,950 $1,950 0%
Professional Services
110-4200-
0319
$40,541 $27,500 $27,500 $87,000 216.4%
Dues & Memberships
110-4200-
0320
$2,528 $3,000 $3,000 $4,000 33.3%
Equipment Repair &
Maint
110-4200-
0351
$218 $0 $0 $0 0%
Rental-Equip & Vehicles
110-4200-
0356
$3,483 $0 $0 $0 0%
Rentals - Space
110-4200-
0357
$4,733 $4,900 $4,900 $5,211 6.4%
Telephone &
Communication
110-4200-
0362
$26,783 $23,000 $23,000 $23,000 0%
Copying/Printing
110-4200-
0365
$2,967 $2,800 $2,800 $2,800 0%
Training/Travel
Reimbursement
110-4200-
0366
$38,141 $40,000 $40,000 $40,000 0%
PD Recruit Training
110-4200-
0367
$0 $30,000 $17,500 $10,000 -42.9%
Meetings/City Business
110-4200-
0371
$16 $500 $500 $500 0%
Postage
110-4200-
0372
$3,984 $4,000 $4,000 $3,000 -25%
Evidence Supplies
110-4200-
0374
$1,367 $1,000 $1,000 $1,000 0%
General Supplies
110-4200-
0375
$13,048 $1,000 $1,000 $1,000 0%
Medical/Safety Supplies
110-4200-
0376
$4,413 $2,500 $2,500 $2,500 0%
Small Tools &
Equipment
110-4200-
0381
$32,832 $25,000 $25,000 $20,000 -20%
Utilities
110-4200-
0383
$10,011 $7,500 $7,500 $7,500 0%
Books & Subscriptions
110-4200-
0384
$73 $0 $0 $0 0%
Dispatch Services
110-4200-
0386
$395,662 $436,217 $436,217 $450,385 3.2%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 182 Towing
110-4200-
0387
$10,000 $10,000 $5,000 -50%
Range - Ammo
110-4200-
0388
$3,100 $3,100 $3,100 0%
Range - Supplies
110-4200-
0389
$500 $500 $500 0%
Total Police - Operations: $617,203 $664,667 $652,167 $702,946 7.8% Police - Support Services
Professional Services
110-4202-
0319
$8,243 $0 $984 $500 -49.2%
Total Police - Support
Services:
$8,243 $0 $984 $500 -49.2%
Total Materials & Services: $625,445 $664,667 $653,151 $703,446 7.7% Allocation to ISF
Police - Operations
Fleet Services
110-4200-
0322
$293,366 $170,000 $170,000 $204,383 20.2%
Allocation to IT Service
110-4200-
0396
$233,053 $178,416 $178,416 $178,416 0%
Alloc to Facilities Maint
110-4200-
0397
$101,808 $70,904 $70,904 $70,904 0%
Overhead Allocation
110-4200-
0800
$1,099,753 $882,500 $1,018,951 $1,018,951 0%
Cost Allocation contra
exp
110-4200-
0802
$707 -$22,000 -$22,000 -$22,000 0%
Total Police - Operations: $1,728,687 $1,279,820 $1,416,271 $1,450,654 2.4% Total Allocation to ISF: $1,728,687 $1,279,820 $1,416,271 $1,450,654 2.4% Other Expenditures
Police - Operations
Social Services Liason
Grant
110-4200-
0379
$299 $0 $0 $0 0%
Wellness
110-4200-
0380
$4,995 $15,000 $15,000 $15,000 0%
Miscellaneous
110-4200-
0619
$26,085 $500 $1,225 $0 -100%
Total Police - Operations: $31,379 $15,500 $16,225 $15,000 -7.6% Police - Support Services
Supplies - CRU
110-4202-
0375
$7,011 $0 $14,688 $4,500 -69.4%
Grant Expenses
110-4202-
0379
$0 $0 $546 $0 -100%
Emergency Winter
Shelter
110-4202-
0380
$0 $70,000 $70,000 $27,552 -60.6%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 183 Total Police - Support
Services:
$7,011 $70,000 $85,235 $32,052 -62.4%
Total Other Expenditures: $38,390 $85,500 $101,460 $47,052 -53.6% Total Expense Objects: $5,350,234 $5,865,508 $5,609,059 $6,434,310 14.7% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 184 Public Safety - Fire
Steve Orsi
Fire Chief
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 185 Expenditures by Function
Expenditures for the Fire – District/City function within the Fire Department Fund have experienced notable fluctuations over the past few years. In FY 2024, expenditures increased by 30% to $560,414, followed by a 20% decrease in FY 2025 to $448,569. For the upcoming FY 2026 budget, expenditures are projected to rise by 18%, reaching $531,526. This increase primarily reflects a 3% rise in pension and salary costs.
Additionally, the fire parcel tax expired in 2024, resulting in the loss of a key revenue stream that previously supported fire operations. To help sustain a well-equipped and responsive fire department, the proposed budget includes a $54,000 transfer from the General Fund to the Fire Equipment Fund.
Looking ahead, City staff and the Fire Department plan to bring forward a proposal for City Council consideration in 2026 to place a new parcel tax on the ballot. This would help ensure a stable and dedicated funding source for fire services in future years.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 186 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 187 Expenditures
Public Safety
Fire - District/city
Pers
110-4220-
0220
$14,042.03 $14,057.00 $15,359.00 $16,820.00
Professional Services 110-4220-0319 $416,713.04 $434,512.00 $448,511.00 $514,706.00 Total Fire -
District/city:
$430,755.07 $448,569.00 $463,870.00 $531,526.00
Total Public Safety: $430,755.07 $448,569.00 $463,870.00 $531,526.00 Total Expenditures: $430,755.07 $448,569.00 $463,870.00 $531,526.00 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 188 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 | FY 2025/2026 Proposed Budget Page 189 FY 2024/25 Top Accomplishments
1. Strategic Plan Refinement - A fully revised Integrated Communications Strategy was developed to drive all destination market efforts for the City of Fort Bragg, including a new Strategic Positioning Concept and refined Communications Goals & Priorities.
2. KPI-Driven Strategic Initiatives - Programs were initiated to provide additional, quantifiable analytics of communications efforts through Quantifiable Conversion Analytics, Follower Value, and Hotel Room Bookings.
3. Next-Level Local Events - Two new major “destination-worthy” events were conceived and moved into the planning stages
A strategic and creative refresh was done to the website.
Introduction of “Wander” creative direction, promoting Fort Bragg as a “hub” or “stepping off point” for activities on the North Coast. The strategy aims to maintain Fort Bragg visitation and merchant support while increasing awareness of lodging opportunities.
Introduction of Original Search-Optimized Content.
Multiple “listicle-style” online articles were created in a “listicle” or “top 10” style that is highly favored by search engine algorithms. (ex: 24 Hours, Winter Wanderland, Dog Friendly, Company Store, Hiking/Biking) Increased Hotelier Engagement & Promotions.
Room With A Brew – New promotion offering hotel vouchers for local beer during Brew Fest during the shoulder season. Winter Visit – New promotion offering hotel discounts during the shoulder season. Whale Fest – Multiple events over one weekend with seasonal whale watching promoted Bi-Annual Hotel Mixers – Two events gathered and encouraged lodging partner participation.
Increased Merchant Support.
Fall and Summer Events Calendars – Updated and featured in outbound communications.
Gift Shopping – A new landing page created to showcase gifts and categorize stores.
Major Event Progress and Planning – Core objectives: increase visitation and engage younger audiences.
Fort Bragg Bike Race – Bike Monkey, an accomplished bike race production company, has been engaged, and a local Fort Bragg Bike Race Working Group has been formed to develop a route and logistics for a major bike race centered in Fort Bragg. Key factors for success include a downtown Fort Bragg start and finish line and a coastal section of the route. Route planning is ongoing, with an estimated inaugural race to occur in the fall of 2026.
Fort Bragg Music Festival – Explorations are ongoing in the development of a major multi-day music festival held at the city-owned property off Highway 20. Discussions with a music production and promotion company are ongoing, with a festival date to be determined based on venue availability.
The Fort Bragg Blues Festival is an original blues music festival that was launched in May 2025. In collaboration with a local event planner, the festival featured branding, a website, promotional materials, and support from The Idea Cooperative. The weekend-long event was highly successful, with nearly all tickets sold and a significant number of visitors drawn to Fort Bragg for the occasion.
Established Summer & Winter Season Event promotions on the website and downtown banner to increase awareness and visitation for events.
Continued creation and promotion of multiple art and cultural features and stories highlighting local merchants.
Vendor and visitor 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.
Key Performance Indicators:
Organic Digital Engagement (July 2024 to June 2025)
eNewsletter (July 2024 to June 2024) – 7,400 to over 9,000 subscribers Instagram – 24,700 followers
Facebook – 69,000 followers
Paid Media – Online Shoulder Season Promotions
405,000 Impressions
6,510 Site Clicks
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 190 Winter Site Traffic – January > March
17,000 – 2022
22,000 – 2023
27,000 – 2024
29,000 – 2025
Annual Site Traffic (June > May)
62.300 – 2021 > 22
68,400 – 2022 > 23
94,000 – 2023 > 24
103,000 – 2024 > 25
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 191 FY 2025/26 Top Priorities
The primary objectives and priorities for the Visit Fort Bragg campaign moving into the 2025 summer season are to:
Continue working from the revised 2024-2025 Integrated Communications Strategy, building on early successes and learnings gathered about how programs and promotions can be improved.
Set a first-month Strategic Evaluation to confirm continued promotions and revised KPIs for the coming year.
Maintain and expand the refined Visit Fort Bragg creative direction, continuing promotions around the Wander theme, adding relevance and meaning to the concept with core audiences.
Keep current promotional calendar structure (with the return of Fort Bragg Photo Contest), building on learning from both previously established and new promotions to increase participation and effectiveness.
Set specific KPIs to show tangible performance improvement for all promotions.
Maintain an online search optimized content strategy, with new content created for the Visit Fort Bragg website and outbound communications tied to increases in site traffic.
Maintain Shoulder Season Prioritization, using the bulk of promotional resources to drive measurable visitation during traditionally slow periods.
Maintained momentum and worked towards finalized dates for the two major, tourist attracting events:
Fort Bragg Bike Race and Fort Bragg Music Festival, with a goal of having the Music Festival take place in Spring 2026 and the Bike Race scheduled for fall of 2026.
Continue to focus on lodging communities with promotions tied directly to measurable impact for local hotels.
Maintain merchant support with ongoing content and promotions, driving customers to local businesses.
Continue to focus on younger audiences in all communications and promotions. Develop specific KPIs to track age demographics.
Promote and nurture Fort Bragg’s role in a regional Blue Economy initiative through targeted campaigns focusing on the marine environment, sustainability, and technology.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 192 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, designated one percent of TOT collections specifically for marketing Fort Bragg as a premier visitor destination. This focused marketing strategy has contributed to consistent year-over-year growth in TOT revenue since 2017.
For FY 2025, the Marketing and Promotions Budget is proposed at $305,000, representing a 17% increase from the prior year, primarily driven by expanded funding for community events. This investment reflects the City’s ongoing commitment to enhancing the visitor experience and strengthening Fort Bragg’s tourism sector.
A key priority for the upcoming fiscal year is increased collaboration with the Visit Fort Bragg Committee to co-sponsor signature events that drive visitation, particularly during the shoulder seasons. The adopted budget allocates $90,000 to support events such as the enchanting Winter Wonderland, a new Mountain Bike Event pilot, the Blues Festival, and other attractions that showcase the unique charm and vitality of our community while supporting local businesses.
The 2025 Blues Festival proved to be a success, generating $42,000 in ticket sales. After accounting for expenses, the event netted approximately $16,000. These proceeds have been included in the FY 2025 revenue projections and will help fund an expanded Blues Festival in 2026.
Additionally, $180,000 is allocated for professional services to sustain and expand the City’s marketing efforts. A Request for Proposals (RFP) for a marketing firm was issued in June 2024 and closed in September 2024, ensuring that the City partners with top-tier expertise to effectively promote Fort Bragg as a destination of choice.
Through these initiatives, we look forward to welcoming more visitors to our beautiful city, delivering memorable experiences, and driving continued support for our local economy. $305,500
$45,350
(17.43% vs. prior year)
Tourism Marketing and Promotion Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
$350K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 193 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((888888...555%%%))) OOOttthhheeerrr EEExxxpppeeennndddiiitttuuurrreeesss (((111111...555%%%))) Expense Objects
Materials & Services
Professional Services
110-4321-
0319
$187,407 $191,808 $180,000 $180,000 $180,000
Dues & Memberships
110-4321-
0320
$150 $150 $150 $0 $0
Meetings/Marketing &
Promotion
110-4321-
0371
$977 $500 $0 $500 $500
Events
110-4321-
0382
$0 $25,000 $45,000 $45,000 $90,000
Books & Subscription
110-4321-
0384
$0 $0 $0 $931 $0
Total Materials & Services: $188,534 $217,458 $225,150 $226,431 $270,500 Other Expenditures
Fireworks
110-4321-
0619
$21,696 $35,000 $35,000 $35,000 $35,000
Total Other Expenditures: $21,696 $35,000 $35,000 $35,000 $35,000 Total Expense Objects: $210,230 $252,458 $260,150 $261,431 $305,500 Name Account
ID
FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 194 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, an Administrative Assistant, and a Code Enforcement Officer that assists with planning and building tasks. 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, guiding and regulating development, and coordinating with the Economic Development and Public Works departments 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 zones.
Implement methods and technologies to enable streamlining and simplification of building and planning permit processing.
Process all permits in a timely manner and with exceptional customer service.
Seek grants for priority City projects and activities.
Continue to undertake and implement new City projects.
Continue to coordinate with new Economic Development Department to provide more robust developer support
Continue to undertake and implement new City projects.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 195 Organizational Chart
Authorized FTE's
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 CDD Department 4.3 4.8 4.8 3 3.5 4 4 3 3.5 4
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 196 FY 2024/25 Top Accomplishments
111 Entitlements were approved including those for a Minor Subdivision, two Cannabis Business Permits, a Multifamily Residential project, and preliminary approvals of a new marine mammal warehouse and workshop. 7 Accessory Dwelling Unit Building Permit applications were processed and approved. 12 Solar installation applications were approved.
35 Limited Term Permits were approved.
Ordinance amendments adopted including: Outdoor Dining, Accessory Dwelling Units, Urban Lot Splits, Planned Unit Development, Tiny Homes, Tiny Home & Manufactured Home Communities.
Planning approval of a 49 unit low income, senior housing multifamily development project.
Initiated pursuit of HCD's Pro-Housing designation through parking reduction and simplified design review for multifamily housing.
Central Business District Parking Strategy adopted, ILUDC ordinance amendments adopted and CLUDC ordinance underway.
Substantial configuration of new permitting software to enable on-line permit applications and improved efficiency.
Performance Workload Measures
INDICATORS 2021 2022 2023 2024 CHANGE
Development Permits (Coastal Development Permits, Use Permits, Design Review, Limited Term Permits, Subdivisions, etc.) 63 83 117 111 -5% CEQA Documents (EIRs, MNDs, NDs) 1 2 1 1 0%
Building Permits 146 136 172 145 +16%
Legislative Activity 4 4 7 12 +75%
Draft Work/On-Going Tasks 2 1 1 4 +300%
Grants 3 1 14 0* -100%
Business Licenses-New Awarded 92 90 146 96 -34%
Sign Permits 20 10 20 20 0%
No. Planning Commission 23 21 10** 24 +140%
No. Planning Resolutions 12 30 10 26 +160%
No. CDC Staff Reports 10 12 13 15 +15%
Address Listings 6 8 9 18 +100%
Performance/Workload Measures by Calendar Year
*Grants decreased dramatically as a result of the Grants Coordinator position being moved from Community Development to the Economic Development Department at the beginning of the year.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 197 FY 2025/26 Top Priorities
Stabilize and strengthen the Community Development Department through effective training programs and full staffing levels.
Continue pursuit of HCD's Pro-Housing Designation
Streamline the Limited term permit process
Build the department from within.
Eliminate the Minor Use Permit and Administative Design and Review Permit Process.
Launch Acella Software to streamline permitting process One-Stop Shop: On-Board 4Leaf for Building Inspection and Plan Checks to create efficiency (14 day turnaround) Coordinate with the City Manager to launch the Community Land Trust.
Hire a Planning and Housing Director
Continue to work toward housing goal and 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.
Roll out implementation of new permitting software to intake and track building and planning permits and enable on-line application submissions.
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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 198 Expenditures Summary
The Community Development Adopted 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 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. $830,758
$326,996
(64.91% vs. prior year)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 199 Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((555000...111%%%)))
AAAllllllooocccaaatttiiiooonnn tttooo IIISSSFFF (((111888...777%%%))) MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((111777...777%%%))) BBBeeennneeefififitttsss (((111444%%%)))
Expense Objects
Salaries
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 200 Salaries & Wages, Regular
110-4320-
0101
$283,282 $280,933 $179,705 $227,692 $405,754
Overtime
110-4320-
0102
$1,573 $4,955 $2,197 $1,093 $6,386
Comp Time Payout
110-4320-
0103
$530 $80 $1,493 $4,096 $3,070
Vacation Payout
110-4320-
0104
$9,922 $0 $0 $3,513 $0
Sick Leave Payout
110-4320-
0105
$1,658 $0 $0 $0 $0
Other Pay
110-4320-
0109
$1,000 $2,000 $599 $254 $600
Total Salaries: $297,965 $287,969 $183,994 $236,648 $415,811 Benefits
Misc Insurance Premiums
& Fees
110-4320-
0210
$768 $1,443 $1,000 $687 $1,000
Medical Premium
Contribution
110-4320-
0211
$31,903 $45,418 $26,860 $21,161 $34,085
Dental Premiums
110-4320-
0213
$1,199 $3,083 $2,309 $1,516 $2,991
Vision Care
110-4320-
0214
$476 $917 $655 $405 $1,092
Pers
110-4320-
0220
$21,577 $26,266 $17,309 $16,498 $36,082
Worker's Comp Premium
110-4320-
0231
$4,804 $5,277 $3,582 $2,147 $8,423
FICA/Medicare
110-4320-
0252
$22,039 $23,575 $24,047 $18,878 $32,268
Total Benefits: $82,765 $105,979 $75,762 $61,291 $115,941 Materials & Services
Professional Services
110-4320-
0319
$34,585 $48,897 $75,000 $87,018 $130,000
Dues & Memberships
110-4320-
0320
$0 $300 $500 $500 $500
Legal Notices
110-4320-
0364
$1,823 $3,000 $8,000 $8,000 $10,000
Training/Travel
Reimbursement
110-4320-
0366
$1,881 $4,000 $7,000 $15,186 $5,000
Meetings/City Business
110-4320-
0371
$109 $250 $500 $500 $500
Small Tools & Equipment
110-4320-
0381
$1,660 $200 $1,000 $1,000 $1,000
Books & Subscriptions
110-4320-
0384
$140 $200 $0 $0 $0
Total Materials & Services: $40,198 $56,847 $92,000 $112,204 $147,000 Allocation to ISF
Allocation to IT IS
110-4320-
0396
$37,289 $33,663 $26,745 $26,745 $26,745
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 201 Alloc to Facilities Maint
110-4320-
0397
$8,957 $6,238 $8,957 $8,957 $8,957
Overhead Allocation
110-4320-
0800
$405,108 $336,668 $336,668 $336,668 $336,668
Cost Allocation contra exp
110-4320-
0802
-$217,101 -$69,294 -$217,101 -$217,101 -$217,101
Total Allocation to ISF: $234,253 $307,275 $155,269 $155,269 $155,269 Allocated Personnel Costs
Salary/Benefits Allocation
110-4320-
0801
$136,427 -$3,263 -$3,263 -$3,263 -$3,263
Total Allocated Personnel
Costs:
$136,427 -$3,263 -$3,263 -$3,263 -$3,263
Total Expense Objects: $791,608 $754,807 $503,761 $562,148 $830,758 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenues Summary
$142,213
$28,100
(24.62% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 202 Revenues by Source
Projected 2026 Revenues by Source
CCChhhaaarrrgggeeesss fffooorrr SSSeeerrrvvviiiccceeesss (((666666...111%%%))) AAAllllllooocccaaatttiiiooonnn tttooo IIISSSFFF (((111111...333%%%))) RRReeeiiimmmbbbuuurrrssseeemmmeeennntttsss (((999...999%%%))) FFFiiinnneeesss &&& FFFooorrrfffeeeiiitttuuurrreeesss (((777%%%))) IIInnnttteeerrrgggooovvveeerrrmmmeeennntttaaalll (((333...555%%%))) IIInnnttteeerrrgggooovvveeerrrnnnmmmeeennntttaaalll (((222...111%%%))) Revenue Source
Reimbursements
City Exp Reimb -DDA
110-4320-
3415
$25,854.34 $30,000.00 $10,000.00 $7,000.00 $10,000.00
Interfund Reimb - CDD
110-4320-
3497
$394.90 $5,000.00 $20,000.00 $0.00 $0.00
Personnel Cost
Allocations
110-4320-
3499
$4,113.30 $10,830.71 $4,113.30 $4,113.30 $4,113.30
Total Reimbursements: $30,362.54 $45,830.71 $34,113.30 $11,113.30 $14,113.30 Intergovernmental
Grant Staff Time Reimb
110-4320-
3318
$89,713.65 $228,670.50 $35,000.00 $1,000.00 $3,000.00
Total Intergovernmental: $89,713.65 $228,670.50 $35,000.00 $1,000.00 $3,000.00 Charges for Services
Const & Demo Ord. Fee
110-4320-
3424
$1,945.00 $2,121.00 $2,000.00 $1,320.00 $3,000.00
Community Dev Fees
110-4320-
3734
$26,800.00 $20,000.00 $26,000.00 $26,000.00 $91,000.00
Total Charges for
Services:
$28,745.00 $22,121.00 $28,000.00 $27,320.00 $94,000.00
Fines & Forfeitures
Code Enforcement
Fees
110-4320-
3735
$1,163.00 $5,000.00 $1,000.00 $21,685.25 $10,000.00
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 203 Total Fines & Forfeitures: $1,163.00 $5,000.00 $1,000.00 $21,685.25 $10,000.00 Allocation to ISF
Business License
Surcharge
110-4320-
3702
$3,085.68 $3,193.00 $2,500.00 $2,000.00 $2,500.00
Sign Application
110-4320-
3715
$35.00 $100.00 $200.00 $0.00 $200.00
Grading Permits
110-4320-
3732
$1,585.00 $1,000.00 $1,300.00 $1,300.00 $1,400.00
Building Permit
Surcharge
110-4320-
3733
$12,336.00 $15,000.00 $12,000.00 $7,000.00 $12,000.00
Total Allocation to ISF: $17,041.68 $19,293.00 $16,000.00 $10,300.00 $16,100.00 Intergovermental
Intergov
Reimbursements
110-4320-
3205
$0.00 $0.00 $0.00 $0.00 $5,000.00
Total Intergovermental: $0.00 $0.00 $0.00 $0.00 $5,000.00 Total Revenue Source: $167,025.87 $320,915.21 $114,113.30 $71,418.55 $142,213.30 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 204 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, 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 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 | FY 2025/2026 Proposed Budget Page 205 Organizational Chart
Authorized FTE's
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 206 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 207 FY 2024/25 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. The design contract and environmental contract was awarded in August 2024 with a goal of constructing the reservoirs in a few years. 2025 Pavement Preservation: The City of Fort Bragg has identified 27 street segments throughout town, equivalent to 7.2 miles of City Street. All roadways included in the project will receive a rapid-setting slurry seal, asphalt pavement patching, and crack sealing as identified in the plans. Additionally, 17 curb ramps will be improved to ADA standards, and striping will be applied to the completed roadways. The design contract was awarded in April 2024 with bid documents out for solicitation in May 2025.
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 waveactuated 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.
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 multiuse 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. Council awarded the construction contract to A.B.S Builders in April 2025. Construction is anticipated to start in summer 2025.
EV Fleet 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 included 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 the construction contract awarded in December 2024.
Construction was completed in May 2025.
Town Hall Retrofit & Bathroom Remodel: 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. Council awarded the design contract for this project in April 2023 and awarded the construction contract March 2025. Construction is underway with estimated completion in FY 25/26.
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 eyecatching 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 bins have arrived and are gradually being deployed across the city.
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 commenced in June 2024 and reached 30% completion prior to its winter suspension in November 2024. Work will continue in the spring 2025 when the weather conditions improve.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 208 Water Meter Replacement Project: 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 reading system in and around the City of Fort Bragg. This project was funded by CDBG. The installation started in 2023, but delays in meter delivery caused a postponement, and the project is now expected to be completed in 2025. 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 be completed in summer 2025.
Municipal Broadband Utility Project: In September 2024 the City was awarded $10.3 M in grant funding from the California Public Utilities Commission to implement the municipal broadband utility project. This new utility will bring fast, reliable, and affordable fiber internet to every home and business within city limits. The fiber network is designed with a centralized data hub and 15 distribution areas. Using horizontal directional drilling, crews will install conduit and fiber underground—primarily beneath sidewalks and alleys—connecting to a fiber terminal located near the edge of the city’s right-of-way at each property.
Phase II of the project will involve installing service drops to individual properties once service is requested. The Construction contract for phase 1 was awarded to HP Communications Inc. in March 2025.
Construction is underway and is anticipated to be completed in FY 25/26.
Facilities Solar: The scope of work for this project includes installation of solar panels at six city facilities – City Hall, Fire Department, Police Department, CV Starr Community Center, Wastewater Treatment, and Water Treatment. This project was awarded to Syserco Energy Solutions Inc. in June 2024 to design and build the system. The design plans are complete and construction is anticipated to start summer 2025.
CV Starr Projects: The construction contracts for the HVAC system replacement and skylights repair projects have been awarded, with work expected to begin in FY 25/26.
Other Projects: Other miscellaneous projects completed this year include, Fire Station roof replacement, City Hall roof replacement, City Hall flooring replacement, Sidewalk improvements project, and emergency storm drain repairs on N McPherson Street.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 209
PERFORMANCE / WORKLOAD MEASURES
INDICATORS 2020 2021 2022 2023 2024
PUBLIC WORKS
Total cost of Projects
budgeted - CIP
$5 M $20 M $24 M $32 M $30.2
Grading Permits 3 1 1 5 2
Encroachment Permits issued 41 35 57 34 40
Traffic Committee requests
processed
25 27 17 19 19
MAINTENANCE
Streets (miles) 27.5 27.5 27.5 27.75 27.75
Alleys (miles) 19 19 19 19 19
Storm drains (miles) 10 10 10 10 10
Miles of Streets Swept 847.5 835
Potholes filled (yards) 60 80
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 210 FY 2025/26 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.
Coordinate with Planning to Launch Acella to stream-line the permitting process.
Coordinate with the new Parks & Recreation Department to transitions Parks and Facilities.
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 | FY 2025/2026 Proposed Budget Page 211 Expenditures
The Public Works Department for FY 25/26 is $2,216,450 and includes Engineering, Corporation Yard, Street Maintenance, Storm Drains and Traffic Safety. The increase of $518,630 from the prior year is due to the one-time purchase of Street's Equipment of $319,000 to build up our Paving Crew in-house in 2026. $2,216,450
$518,630
(30.55% vs. prior year)
The Public Works Department budget for FY 2025 is $2.2 million, reflecting a 30% increase—or approximately $518,630— compared to the prior fiscal year. Given the significant volume of Capital Improvement Projects (CIP) related to water, streets, and wastewater infrastructure, the Engineering Division onboarded two additional Engineering Technicians during the FY 23/24 fiscal year. Concurrently, the Public Works Analyst position was eliminated and reclassified into an Administrative Assistant role to better support departmental operations.
The FY 2025 budget reflects a prioritized investment in workforce development, with increased allocations for training and travel to support employee growth and long-term organizational benefits. A notable change in the budget methodology involves the cost allocation for Corporation Yard personnel. In FY 2024, 100% of Corporation Yard labor costs are budgeted within the General Fund under the Corporation Yard Department, with a year-end true-up based on actual hours worked on Water and Wastewater Enterprise Fund activities. Additionally, a seasonal maintenance worker was transitioned into a fulltime position in the prior fiscal year, increasing the department’s full-time equivalent (FTE) count to eight.
Streets and Maintenance costs are projected to rise, particularly due to a $16,000 increase in utilities and professional services. These increases are partially offset by a decrease in Traffic and Safety expenditures due to one-time purchases made in the prior fiscal year. Utilities are projected to increase by approximately 4%. Overall, all other expenditure categories remain relatively stable with minimal year-over-year variance. $354,023 for a one-time Street Maintenance equipment purchase
The Corporation Yard is proposing a 32.9% increase in personnel costs, primarily due to the revised cost allocation strategy and the redistribution of maintenance worker hours between the General Fund and the Water and Wastewater Enterprise Funds. This increase also reflects COLA adjustments and promotional advancements approved in 2025, with the full annual impact to be realized in the FY 2026 budget.
Key one-time expenditures include:
$80,000 for the Minnesota/Riverview Storm Drain Repair project Public Works Adopted and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 212 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSSaaalllaaarrriiieeesss (((444999...111%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((333555...999%%%))) BBBeeennneeefififitttsss (((222111...333%%%)))
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((555...666%%%))) Expense Objects
Salaries
Engineering
Salaries & Wages, Regular 110-4330-0101 $482,981 $633,643 $538,569 $624,293 Overtime
110-4330-
0102
$0 $4,615 $2,653 $4,824
Comp Time Payout
110-4330-
0103
$396 $3,571 $1,863 $3,000
Vacation Payout
110-4330-
0104
$10,475 $6,884 $614 $3,000
Sick Leave Payout
110-4330-
0105
$90 $0 $0 $0
Other Pay
110-4330-
0109
$3,496 $7,232 $31,077 $31,388
Total Engineering: $497,437 $655,945 $574,775 $666,504
Corporation Yard
Salaries & Wages, Regular 110-4570-0101 $267,360 $551,548 $298,597 $396,918 Overtime
110-4570-
0102
$2,923 $3,000 $4,184 $6,107
Comp Time Payout
110-4570-
0103
$2,810 $4,000 $4,573 $5,000
Vacation Payout
110-4570-
0104
$642 $0 $2,913 $3,000
Other Pay
110-4570-
0109
$9,749 $10,000 $10,914 $10,000
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 213 Total Corporation Yard: $283,484 $568,548 $321,181 $421,025 Total Salaries: $780,922 $1,224,493 $895,956 $1,087,529 Benefits
Engineering
Misc Insurance Premiums &
Fees
110-4330-
0210
$1,333 $2,500 $1,992 $1,472
Medical Premium
Contribution
110-4330-0211 $60,472 $64,080 $75,198 $80,341
Dental Premiums 110-4330-0213 $3,384 $5,882 $4,686 $4,709 Vision Care
110-4330-
0214
$763 $1,575 $1,359 $1,531
Pers
110-4330-
0220
$71,470 $45,104 $67,411 $61,767
Worker's Comp Premium 110-4330-0231 $8,342 $12,786 $12,620 $16,593 FICA/Medicare
110-4330-
0252
$36,471 $35,418 $42,232 $49,530
Total Engineering: $182,236 $167,344 $205,498 $215,944
Corporation Yard
Misc Ins Premiums & Fees
110-4570-
0210
$935 $2,800 $1,938 $2,532
Medical Premium
Contribution
110-4570-0211 $63,706 $162,222 $82,654 $107,649
Uniforms 110-4570-0212 $5,355 $4,000 $5,489 $6,000
Dental Premiums 110-4570-0213 $3,933 $10,573 $7,115 $6,404 Vision Care
110-4570-
0214
$944 $954 $1,154 $1,162
PERS
110-4570-
0220
$42,013 $1,749 $45,092 $50,739
Worker's Comp Premium 110-4570-0231 $48,772 $40,852 $22,828 $50,768 Worker's Comp Deductible
110-4570-
0232
$310 $0 $0 $0
FICA/Medicare
110-4570-
0252
$19,710 $0 $16,872 $30,222
Total Corporation Yard: $185,678 $223,150 $183,143 $255,476 Total Benefits: $367,914 $390,495 $388,641 $471,420
Materials & Services
Engineering
Engineering
110-4330-
0310
$541 $40,000 $40,000 $40,000
Professional Services
110-4330-
0319
$1,064 $8,000 $8,000 $8,000
Training/Travel
Reimbursement
110-4330-
0366
$1,328 $8,000 $8,000 $8,000
Meetings / City Businses
110-4330-
0372
$300 $300 $500
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 214 Licenses & Permits
110-4330-
0373
$350 $400 $400 $600
Boot Expense
110-4330-
0377
$591 $375 $375 $375
Small Tools & Equipment
110-4330-
0381
$472 $500 $500 $700
Books & Subscriptions
110-4330-
0384
$199 $200 $200 $200
Total Engineering: $4,545 $57,775 $57,775 $58,375
Street Maintenance
Professional Services
110-4520-
0319
$11,022 $25,000 $40,000 $30,000
General Supplies
110-4520-
0375
$836 $12,000 $12,000 $8,000
Safety Maintenance
110-4520-
0376
$0 $5,000 $5,000 $5,000
Equipment
110-4520-
0381
$0 $0 $354,023
Utilities
110-4520-
0383
$108,005 $120,000 $125,000 $130,000
Total Street Maintenance: $119,863 $162,000 $182,000 $527,023 Streets-Storm Drains
Professional Services 110-4522-0319 $341 $27,500 $53,620 $80,000 Training/Travel
Reimbursement
110-4522-
0366
$0 $500 $500 $500
Licenses & Permits
110-4522-
0373
$7,067 $8,000 $8,000 $7,700
General Supplies
110-4522-
0375
$6,007 $12,000 $7,700 $5,000
Total Streets-Storm Drains: $13,415 $48,000 $69,820 $93,200 Corporation Yard
Professional Services
110-4570-
0319
$230 $1,000 $1,000 $2,000
Dues & Memberships
110-4570-
0320
$2,970 $1,500 $800 $800
Training/Travel
Reimbursement
110-4570-
0366
$0 $2,000 $2,000 $3,000
Licenses & Permits
110-4570-
0373
$1,426 $2,500 $2,190 $2,400
General Supplies
110-4570-
0375
$4,634 $6,000 $6,000 $6,000
Medical/Safety Supplies
110-4570-
0376
$1,392 $4,000 $4,000 $4,500
Boot Expense
110-4570-
0377
$1,167 $2,700 $2,000 $2,200
Small Tools & Equipment
110-4570-
0381
$245 $1,500 $1,500 $2,300
Total Corporation Yard: $12,064 $21,200 $19,490 $23,200 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 215 Traffic Safety
Professional Services
110-4840-
0319
$50,140 $5,000 $5,426 $65,000
General Supplies
110-4840-
0375
$26,950 $20,000 $20,000 $20,000
Utilities
110-4840-
0383
$7,398 $8,500 $8,500 $9,500
Total Traffic Safety: $84,488 $33,500 $33,926 $94,500
Total Materials & Services: $234,374 $322,475 $363,011 $796,298 Allocation to ISF
Engineering
Allocations to IT IS
110-4330-
0396
$51,272 $85,584 $85,584 $85,584
Alloc to Facilities Main
110-4330-
0397
$6,718 $6,718 $6,718 $6,718
Cost Allocation Contra Exp
110-4330-
0802
-$26,064 -$38,129 -$38,129 -$38,129
Total Engineering: $31,926 $54,173 $54,173 $54,173
Street Maintenance
Fleet Services
110-4520-
0322
$83,657 $83,657 $52,312 $52,312
Overhead Allocation
110-4520-
0800
$155,271 $105,509 $153,855 $153,855
Total Street Maintenance: $238,928 $189,166 $206,167 $206,167 Streets-Storm Drains
Fleet Services
110-4522-
0322
$11,570 $11,570 $11,570 $11,570
Overhead Allocation
110-4522-
0800
$71,617 $71,617 $71,617 $71,617
Total Streets-Storm Drains: $83,187 $83,187 $83,187 $83,187 Corporation Yard
Allocation to IT Int Serv Fund
110-4570-
0396
$13,983 $13,983 $13,983 $0
Alloc to Fac Maint Fund
110-4570-
0397
$33,407 $33,407 $33,407 $33,407
Cost Allocation Contra Exp
110-4570-
0802
-$769,178 -$826,137 -$826,137 -$826,137
Total Corporation Yard: -$721,788 -$778,747 -$778,747 -$792,730 Traffic Safety
Fleet Services
110-4840-
0322
$11,079 $4,552 $4,552 $4,552
Overhead Allocation
110-4840-
0800
$115,119 $57,530 $124,025 $124,025
Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 216 Salary/Benefit Allocation
110-4840-
0801
$40,411 $40,411 $58,326 $58,326
Total Traffic Safety: $166,610 $102,493 $186,902 $186,902 Total Allocation to ISF: -$201,137 -$349,728 -$248,319 -$262,302 Allocated Personnel Costs
Engineering
Salary/Benefits Allocation
110-4330-
0801
$0 $2,370 $2,370 $2,370
Total Engineering: $0 $2,370 $2,370 $2,370
Street Maintenance
Salary/Benefit Allocation
110-4520-
0801
$56,826 $62,444 $75,863 $75,863
Total Street Maintenance: $56,826 $62,444 $75,863 $75,863 Streets-Storm Drains
Salary/Benefits Allocation
110-4522-
0801
$33,403 $33,403 $33,403 $33,403
Total Streets-Storm Drains: $33,403 $33,403 $33,403 $33,403 Corporation Yard
Salary/Benefits Allocation
110-4570-
0801
$11,869 $11,869 $11,869 $11,869
Total Corporation Yard: $11,869 $11,869 $11,869 $11,869 Total Allocated Personnel Costs: $102,097 $110,085 $123,505 $123,505 Total Expense Objects: $1,284,170 $1,697,820 $1,522,794 $2,216,450 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 217 Revenues Summary
$2,182,802
$393,575
(22.00% vs. prior year)
Public Works Adopted and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 218 Expenditures by Function
Budgeted Expenditures by Function
EEEnnngggiiinnneeeeeerrriiinnnggg (((444555%%%)))
SSStttrrreeeeeettt MMMaaaiiinnnttteeennnaaannnccceee (((333666...555%%%))) TTTrrraaaffiffifficcc SSSaaafffeeetttyyy (((111222...777%%%))) SSStttrrreeeeeetttsss---SSStttooorrrmmm DDDrrraaaiiinnnsss (((999...555%%%))) 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.
Expenditures
Public Works
Engineering
Salaries
Salaries & Wages,
Regular
110-4330-
0101
$482,981 $633,643 $538,569 $624,293 15.9%
Overtime
110-4330-
0102
$0 $4,615 $2,653 $4,824 81.9%
Comp Time Payout
110-4330-
0103
$396 $3,571 $1,863 $3,000 61%
Vacation Payout
110-4330-
0104
$10,475 $6,884 $614 $3,000 388.4%
Sick Leave Payout
110-4330-
0105
$90 $0 $0 $0 0%
Other Pay
110-4330-
0109
$3,496 $7,232 $31,077 $31,388 1%
Total Salaries: $497,437 $655,945 $574,775 $666,504 16% Benefits
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 219 Misc Insurance
Premiums & Fees
110-4330-
0210
$1,333 $2,500 $1,992 $1,472 -26.1%
Medical Premium
Contribution
110-4330-
0211
$60,472 $64,080 $75,198 $80,341 6.8%
Dental Premiums
110-4330-
0213
$3,384 $5,882 $4,686 $4,709 0.5%
Vision Care
110-4330-
0214
$763 $1,575 $1,359 $1,531 12.6%
Pers
110-4330-
0220
$71,470 $45,104 $67,411 $61,767 -8.4%
Worker's Comp
Premium
110-4330-
0231
$8,342 $12,786 $12,620 $16,593 31.5%
FICA/Medicare
110-4330-
0252
$36,471 $35,418 $42,232 $49,530 17.3%
Total Benefits: $182,236 $167,344 $205,498 $215,944 5.1% Materials & Services
Engineering
110-4330-
0310
$541 $40,000 $40,000 $40,000 0%
Professional Services
110-4330-
0319
$1,064 $8,000 $8,000 $8,000 0%
Training/Travel
Reimbursement
110-4330-
0366
$1,328 $8,000 $8,000 $8,000 0%
Meetings / City
Businses
110-4330-
0372
$300 $300 $500 66.7%
Licenses & Permits
110-4330-
0373
$350 $400 $400 $600 50%
Boot Expense
110-4330-
0377
$591 $375 $375 $375 0%
Small Tools &
Equipment
110-4330-
0381
$472 $500 $500 $700 40%
Books & Subscriptions
110-4330-
0384
$199 $200 $200 $200 0%
Total Materials &
Services:
$4,545 $57,775 $57,775 $58,375 1%
Allocation to ISF
Allocations to IT IS
110-4330-
0396
$51,272 $85,584 $85,584 $85,584 0%
Alloc to Facilities Main
110-4330-
0397
$6,718 $6,718 $6,718 $6,718 0%
Cost Allocation Contra
Exp
110-4330-
0802
-$26,064 -$38,129 -$38,129 -$38,129 0%
Total Allocation to ISF: $31,926 $54,173 $54,173 $54,173 0% Allocated Personnel
Costs
Salary/Benefits
Allocation
110-4330-
0801
$0 $2,370 $2,370 $2,370 0%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 220 Total Allocated
Personnel Costs:
$0 $2,370 $2,370 $2,370 0%
Total Engineering: $716,144 $937,607 $894,591 $997,366 11.5% Street Maintenance
Materials & Services
Professional Services
110-4520-
0319
$11,022 $25,000 $40,000 $30,000 -25%
General Supplies
110-4520-
0375
$836 $12,000 $12,000 $8,000 -33.3%
Safety Maintenance
110-4520-
0376
$0 $5,000 $5,000 $5,000 0%
Equipment
110-4520-
0381
$0 $0 $354,023 N/A
Utilities
110-4520-
0383
$108,005 $120,000 $125,000 $130,000 4%
Total Materials &
Services:
$119,863 $162,000 $182,000 $527,023 189.6%
Allocation to ISF
Fleet Services
110-4520-
0322
$83,657 $83,657 $52,312 $52,312 0%
Overhead Allocation
110-4520-
0800
$155,271 $105,509 $153,855 $153,855 0%
Total Allocation to ISF: $238,928 $189,166 $206,167 $206,167 0% Allocated Personnel
Costs
Salary/Benefit
Allocation
110-4520-
0801
$56,826 $62,444 $75,863 $75,863 0%
Total Allocated
Personnel Costs:
$56,826 $62,444 $75,863 $75,863 0%
Total Street Maintenance: $415,616 $413,610 $464,030 $809,053 74.4% Streets-Storm Drains
Materials & Services
Professional Services
110-4522-
0319
$341 $27,500 $53,620 $80,000 49.2%
Training/Travel
Reimbursement
110-4522-
0366
$0 $500 $500 $500 0%
Licenses & Permits
110-4522-
0373
$7,067 $8,000 $8,000 $7,700 -3.7%
General Supplies
110-4522-
0375
$6,007 $12,000 $7,700 $5,000 -35.1%
Total Materials &
Services:
$13,415 $48,000 $69,820 $93,200 33.5%
Allocation to ISF
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 221 Fleet Services
110-4522-
0322
$11,570 $11,570 $11,570 $11,570 0%
Overhead Allocation
110-4522-
0800
$71,617 $71,617 $71,617 $71,617 0%
Total Allocation to ISF: $83,187 $83,187 $83,187 $83,187 0% Allocated Personnel
Costs
Salary/Benefits
Allocation
110-4522-
0801
$33,403 $33,403 $33,403 $33,403 0%
Total Allocated
Personnel Costs:
$33,403 $33,403 $33,403 $33,403 0%
Total Streets-Storm Drains: $130,004 $164,589 $186,410 $209,790 12.5% Corporation Yard
Salaries
Salaries & Wages,
Regular
110-4570-
0101
$267,360 $551,548 $298,597 $396,918 32.9%
Overtime
110-4570-
0102
$2,923 $3,000 $4,184 $6,107 46%
Comp Time Payout
110-4570-
0103
$2,810 $4,000 $4,573 $5,000 9.3%
Vacation Payout
110-4570-
0104
$642 $0 $2,913 $3,000 3%
Other Pay
110-4570-
0109
$9,749 $10,000 $10,914 $10,000 -8.4%
Total Salaries: $283,484 $568,548 $321,181 $421,025 31.1% Benefits
Misc Ins Premiums &
Fees
110-4570-
0210
$935 $2,800 $1,938 $2,532 30.6%
Medical Premium
Contribution
110-4570-
0211
$63,706 $162,222 $82,654 $107,649 30.2%
Uniforms
110-4570-
0212
$5,355 $4,000 $5,489 $6,000 9.3%
Dental Premiums
110-4570-
0213
$3,933 $10,573 $7,115 $6,404 -10%
Vision Care
110-4570-
0214
$944 $954 $1,154 $1,162 0.7%
PERS
110-4570-
0220
$42,013 $1,749 $45,092 $50,739 12.5%
Worker's Comp
Premium
110-4570-
0231
$48,772 $40,852 $22,828 $50,768 122.4%
Worker's Comp
Deductible
110-4570-
0232
$310 $0 $0 $0 0%
FICA/Medicare
110-4570-
0252
$19,710 $0 $16,872 $30,222 79.1%
Total Benefits: $185,678 $223,150 $183,143 $255,476 39.5% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 222 Materials & Services
Professional Services
110-4570-
0319
$230 $1,000 $1,000 $2,000 100%
Dues & Memberships
110-4570-
0320
$2,970 $1,500 $800 $800 0%
Training/Travel
Reimbursement
110-4570-
0366
$0 $2,000 $2,000 $3,000 50%
Licenses & Permits
110-4570-
0373
$1,426 $2,500 $2,190 $2,400 9.6%
General Supplies
110-4570-
0375
$4,634 $6,000 $6,000 $6,000 0%
Medical/Safety Supplies
110-4570-
0376
$1,392 $4,000 $4,000 $4,500 12.5%
Boot Expense
110-4570-
0377
$1,167 $2,700 $2,000 $2,200 10%
Small Tools &
Equipment
110-4570-
0381
$245 $1,500 $1,500 $2,300 53.3%
Total Materials &
Services:
$12,064 $21,200 $19,490 $23,200 19%
Allocation to ISF
Allocation to IT Int Serv
Fund
110-4570-
0396
$13,983 $13,983 $13,983 $0 -100%
Alloc to Fac Maint Fund
110-4570-
0397
$33,407 $33,407 $33,407 $33,407 0%
Cost Allocation Contra
Exp
110-4570-
0802
-$769,178 -$826,137 -$826,137 -$826,137 0%
Total Allocation to ISF: -$721,788 -$778,747 -$778,747 -$792,730 1.8% Allocated Personnel
Costs
Salary/Benefits
Allocation
110-4570-
0801
$11,869 $11,869 $11,869 $11,869 0%
Total Allocated
Personnel Costs:
$11,869 $11,869 $11,869 $11,869 0%
Total Corporation Yard: -$228,692 $46,021 -$243,065 -$81,161 -66.6% Traffic Safety
Materials & Services
Professional Services
110-4840-
0319
$50,140 $5,000 $5,426 $65,000 1,098%
General Supplies
110-4840-
0375
$26,950 $20,000 $20,000 $20,000 0%
Utilities
110-4840-
0383
$7,398 $8,500 $8,500 $9,500 11.8%
Total Materials &
Services:
$84,488 $33,500 $33,926 $94,500 178.5%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 223 Allocation to ISF
Fleet Services
110-4840-
0322
$11,079 $4,552 $4,552 $4,552 0%
Overhead Allocation
110-4840-
0800
$115,119 $57,530 $124,025 $124,025 0%
Salary/Benefit
Allocation
110-4840-
0801
$40,411 $40,411 $58,326 $58,326 0%
Total Allocation to ISF: $166,610 $102,493 $186,902 $186,902 0% Total Traffic Safety: $251,098 $135,993 $220,828 $281,402 27.4% Total Public Works: $1,284,170 $1,697,820 $1,522,794 $2,216,450 45.6% Total Expenditures: $1,284,170 $1,697,820 $1,522,794 $2,216,450 45.6% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026
Proposed (%
Change)
Revenue by Fund
General Fund
General Fund
Grant:Staff Time Reimb 110-4330-3318 $30,034.21 $70,000.00 $38,000.00 $50,000.00 City Exp Reimb-DDA 110-4330-3415 $13,856.99 $10,000.00 $10,329.32 $10,329.32 Interfund Reimb-Eng
PW
110-4330-
3497
$155.23 $0.00 $0.00 $0.00
Personnel Cost
Allocations
110-4330-
3499
$459,968.16 $459,968.16 $459,968.16 $632,598.33
Encroachment Permit 110-4330-3731 $13,712.90 $7,000.00 $12,000.00 $12,000.00 Engineering Plan Review
110-4330-
3734
$7,176.00 $7,000.00 $6,000.00 $6,000.00
Miscellaneous Revenue
110-4330-
3998
$0.00 $0.00 $500.00 $500.00
Interfund Reimb-PW
110-4520-
3497
$415,616.49 $413,610.21 $464,030.00 $455,030.00
Interfund Reimb
110-4522-
3497
$128,239.24 $153,019.29 $186,410.00 $209,790.00
Personnel Cost
Allocations
110-4570-
3499
$482,636.33 $532,636.33 $525,152.37 $525,152.37
Interfund
Reimbursement
110-4840-
3497
$251,097.76 $135,993.00 $220,828.00 $281,402.00
Total General Fund: $1,802,493.31 $1,789,226.99 $1,923,217.85 $2,182,802.02 Total General Fund: $1,802,493.31 $1,789,226.99 $1,923,217.85 $2,182,802.02 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 224 Revenues by Source
Projected 2026 Revenues by Source
RRReeeiiimmmbbbuuurrrssseeemmmeeennntttsss (((999666...999%%%))) IIInnnttteeerrrgggooovvveeerrrnnnmmmeeennntttaaalll (((222...333%%%))) AAAllllllooocccaaatttiiiooonnn tttooo IIISSSFFF (((000...555%%%))) CCChhhaaarrrgggeeesss fffooorrr SSSeeerrrvvviiiccceeesss (((000...333%%%))) OOOttthhheeerrr RRReeevvveeennnuuueee (((000...000222%%%))) Revenue Source
Reimbursements
City Exp Reimb-DDA 110-4330-3415 $13,856.99 $10,000.00 $10,329.32 $10,329.32 Interfund Reimb-Eng
PW
110-4330-
3497
$155.23 $0.00 $0.00 $0.00
Personnel Cost
Allocations
110-4330-
3499
$459,968.16 $459,968.16 $459,968.16 $632,598.33
Interfund Reimb-PW
110-4520-
3497
$415,616.49 $413,610.21 $464,030.00 $455,030.00
Interfund Reimb
110-4522-
3497
$128,239.24 $153,019.29 $186,410.00 $209,790.00
Personnel Cost
Allocations
110-4570-
3499
$482,636.33 $532,636.33 $525,152.37 $525,152.37
Interfund
Reimbursement
110-4840-
3497
$251,097.76 $135,993.00 $220,828.00 $281,402.00
Total Reimbursements: $1,751,570.20 $1,705,226.99 $1,866,717.85 $2,114,302.02 Intergovernmental
Grant:Staff Time Reimb 110-4330-3318 $30,034.21 $70,000.00 $38,000.00 $50,000.00 Total Intergovernmental: $30,034.21 $70,000.00 $38,000.00 $50,000.00 Charges for Services
Engineering Plan Review
110-4330-
3734
$7,176.00 $7,000.00 $6,000.00 $6,000.00
Total Charges for Services: $7,176.00 $7,000.00 $6,000.00 $6,000.00 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 225 Allocation to ISF
Encroachment Permit 110-4330-3731 $13,712.90 $7,000.00 $12,000.00 $12,000.00 Total Allocation to ISF: $13,712.90 $7,000.00 $12,000.00 $12,000.00 Other Revenue
Miscellaneous Revenue
110-4330-
3998
$0.00 $0.00 $500.00 $500.00
Total Other Revenue: $0.00 $0.00 $500.00 $500.00
Total Revenue Source: $1,802,493.31 $1,789,226.99 $1,923,217.85 $2,182,802.02 Name Account ID FY2023 Audited Final
Numbers
FY2025
Adopted
FY2025 Estimated
YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 226 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 $121,949 of administrative costs for the period July 1, 2025 through June 30, 2026.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 227 Expenditures Summary
$374,334
-$7,402
(-1.94% vs. prior year)
Fort Bragg Redevelopment Successor Agency Adopted and Historical Budget vs.
Actual
Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 228 Expenditures by Fund
2026 Expenditures by Fund
SSSuuucccccceeessssssooorrr AAAgggeeennncccyyy (((111000000%%%))) Successor Agency
Materials & Services
Auditing & Accounting
175-4810-
0312
$3,129 $1,251 $1,000 $12,151 $0
Successor Agency-RDA
Admin All
175-4810-
0399
$125,175 $126,546 $123,976 $123,976 $121,949
Total Materials & Services: $128,304 $127,797 $124,976 $136,127 $121,949 Interest
Interest Expense
175-4810-
0912
$85,039 $83,200 $79,800 $79,800 $75,425
Fees
175-4810-
0913
$1,960 $1,760 $1,960 $1,960 $1,960
Total Interest: $86,999 $84,960 $81,760 $81,760 $77,385 Principal
Principal
175-4810-
0911
$0 $165,000 $175,000 $175,000 $175,000
Total Principal: $0 $165,000 $175,000 $175,000 $175,000 Total Successor Agency: $215,303 $377,757 $381,736 $392,887 $374,334 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 229 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
PPPrrriiinnnccciiipppaaalll (((444666...777%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((333222...666%%%))) IIInnnttteeerrreeesssttt (((222000...777%%%)))
Expense Objects
Materials & Services
Auditing & Accounting
175-4810-
0312
$3,129.09 $1,251.00 $1,000.00 $12,151.00 $0.00
Successor Agency-RDA
Admin All
175-4810-
0399
$125,175.00 $126,546.00 $123,976.00 $123,976.00 $121,949.00 Total Materials &
Services:
$128,304.09 $127,797.00 $124,976.00 $136,127.00 $121,949.00 Interest
Interest Expense
175-4810-
0912
$85,039.36 $83,200.00 $79,800.00 $79,800.00 $75,425.00
Fees
175-4810-
0913
$1,960.00 $1,760.00 $1,960.00 $1,960.00 $1,960.00
Total Interest: $86,999.36 $84,960.00 $81,760.00 $81,760.00 $77,385.00 Principal
Principal
175-4810-
0911
$0.00 $165,000.00 $175,000.00 $175,000.00 $175,000.00
Total Principal: $0.00 $165,000.00 $175,000.00 $175,000.00 $175,000.00 Total Expense Objects: $215,303.45 $377,757.00 $381,736.00 $392,887.00 $374,334.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 230 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 231 Internal Service Funds
Expenditures Summary
$1,852,765
-$462,124
(-19.96% vs. prior year)
Internal Service Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 232 Expenditures by Fund
2026 Expenditures by Fund
IIInnnttteeerrrnnnaaalll SSSeeerrrvvviiiccceeesss FFFuuunnnddd (((111000000%%%))) Budgeted and Historical 2026 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
Internal Services Fund
FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Internal Services Fund
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 233 Facilities Maint & Repair
Professional Services
520-4393-
0319
$0.00 $15,000.00 $8,000.00 $26,862.50 $32,000.00
Facilities Maint & Repair
520-4393-
0353
$22,469.16 $22,500.00 $22,500.00 $22,967.50 $12,000.00
Depreciation-Facilities
520-4393-
0499
$6,800.00 $0.00 $0.00 $0.00 $0.00
Salary/Benefit Allocation
520-4393-
0801
$186,905.68 $105,998.47 $105,998.47 $199,590.28 $105,998.47 Transfers to Other
Funds
520-7999-
0799
$0.00 $510,000.00 $731,049.00 $0.00 $0.00
Total Facilities Maint &
Repair:
$216,174.84 $653,498.47 $867,547.47 $249,420.28 $149,998.47 Technology Maint &
Repair
PEG Operating Costs
521-4390-
0623
$525.76 $0.00 $0.00 $0.00 $0.00
Salaries & Wages,
Regular
521-4394-
0101
$130,779.95 $167,774.10 $189,276.00 $197,974.36 $243,645.18 Overtime
521-4394-
0102
$37.14 $1,053.25 $1,985.52 $840.03 $5,644.89
Comp Time Payout
521-4394-
0103
$1,541.62 $877.71 $1,500.00 $3,067.93 $4,032.06
Other Wages
521-4394-
0109
$280.00 $360.00 $400.00 $1,250.01 $1,300.00
Misc Insurance
Premiums & Fees
521-4394-
0210
$242.46 $654.66 $500.00 $562.69 $200.00
Medical Premium
Contribution
521-4394-
0211
$12,722.40 $18,201.60 $20,678.84 $20,981.47 $23,449.10
Dental Premiums
521-4394-
0213
$863.93 $1,364.16 $1,364.16 $1,223.25 $1,364.16
Vision Care
521-4394-
0214
$345.80 $458.64 $436.80 $442.83 $436.80
Pers
521-4394-
0220
$10,588.16 $14,201.55 $15,031.69 $15,257.20 $15,498.44
Workers' Comp
Premium
521-4394-
0231
$2,495.63 $2,850.37 $3,773.13 $9,478.26 $4,707.11
FICA/Medicare
521-4394-
0252
$9,808.14 $13,009.98 $14,017.98 $15,000.59 $17,849.14
Professional Services
521-4394-
0319
$0.00 $21,200.00 $10,000.00 $18,750.00 $55,000.00
Equipment Repair &
Maint
521-4394-
0351
$1,862.01 $4,200.00 $4,450.00 $4,450.00 $4,450.00
Training/Travel
Reimbursement
521-4394-
0366
$2,666.42 $4,260.00 $9,760.00 $9,760.00 $6,750.00
Small Tools &
Equipment
521-4394-
0381
$5,955.00 $5,000.00 $7,000.00 $7,000.00 $7,000.00
Hardware Exp
521-4394-
0382
$33,494.35 $85,294.00 $96,074.00 $129,562.46 $117,919.00 Software Exp
521-4394-
0383
$10,709.20 $28,025.00 $39,500.00 $44,351.25 $35,583.00
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 234 Licensing, Software &
Maint
521-4394-
0384
$261,118.07 $332,407.00 $335,061.08 $415,488.00 $390,318.38 Depreciation
521-4394-
0499
$16,081.38 $0.00 $0.00 $0.00 $0.00
Miscellaneous Exp
521-4394-
0619
$0.00 $19,351.00 $0.00 $2,801.00 $28,549.00
Salary/Benefit Allocation
521-4394-
0801
$6,555.00 $7,992.05 $7,992.05 $7,992.05 $9,954.99
Transfer to Other Funds
521-7999-
0799
$200,000.00 $0.00 $0.00 $0.00 $0.00
Total Technology Maint &
Repair:
$708,672.42 $728,535.07 $758,801.24 $906,233.38 $973,651.25 Fleet Services
Salaries & Wages,
Regular
522-4550-
0101
$70,693.83 $62,481.16 $69,023.58 $66,986.95 $70,449.82
Overtime
522-4550-
0102
$3,177.40 $1,485.00 $2,969.74 $1,999.51 $1,016.10
Comp Time
522-4550-
0103
$2,841.13 $150.00 $995.53 $421.19 $0.00
Vacation Payout
522-4550-
0104
$0.00 $0.00 $0.00 $423.46 $0.00
Other Pay
522-4550-
0109
$2,727.48 $15,372.27 $0.00 $0.00 $0.00
Misc Insurance
Premiums & Fees
522-4550-
0210
$297.06 $279.88 $164.90 $223.54 $0.00
Medical Premium
Contribution
522-4550-
0211
$16,286.12 $27,216.00 $21,660.43 $21,775.23 $24,561.57
Dental Premiums
522-4550-
0213
$893.74 $1,718.40 $1,154.40 $1,027.12 $1,154.40
Vision Care
522-4550-
0214
$211.36 $229.32 $218.40 $219.80 $218.40
Pers
522-4550-
0220
$19,049.73 $5,444.08 $5,818.57 $5,564.14 $6,139.37
Workers' Comp
Premium
522-4550-
0231
$1,130.25 $1,061.51 $1,452.70 $1,452.70 $1,482.72
FICA/Medicare
522-4550-
0252
$5,469.93 $4,963.50 $5,356.46 $4,902.42 $5,467.14
Professional Services
522-4550-
0319
$1,797.24 $1,000.00 $500.00 $1,400.37 $1,400.00
Equipment Repair &
Maint
522-4550-
0351
$16,067.17 $12,000.00 $12,000.00 $13,589.59 $14,000.00
Vehicle Repair & Maint
522-4550-
0352
$56,778.29 $75,000.00 $75,000.00 $70,000.00 $45,000.00
Travel/Training
Reimbursement
522-4550-
0366
$189.40 $500.00 $5,000.00 $3,000.00 $3,000.00
General Supplies
522-4550-
0375
$671.74 $1,200.00 $2,000.00 $7,840.00 $10,000.00
Small Tools &
Equipment
522-4550-
0381
$530.50 $600.00 $1,000.00 $1,000.00 $1,000.00
Fuel & Lubricants
522-4550-
0382
$92,887.24 $100,000.00 $104,000.00 $104,000.00 $104,000.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 235 Electric Charges
522-4550-
0383
$0.00 $2,000.00 $6,000.00
Depreciation Exp
522-4550-
0499
$110,391.00 $0.00 $0.00 $0.00 $0.00
Mis Expenditures
522-4550-
0619
$11,125.00 $0.00 $0.00 $0.00 $0.00
Machinery & Equipment
522-4550-
0741
-$22,249.00 $0.00 $0.00 $0.00 $0.00
Vehicles
522-4550-
0742
-$3,300.00 $263,086.47 $358,000.00 $361,675.75 $418,000.00 Salary/Benefit Allocation
522-4550-
0801
$16,226.21 $11,879.00 $16,226.21 $16,226.21 $16,226.00
Electric Charging
522-4550-
383
$6,000.00 $0.00 $0.00
Total Fleet Services: $403,892.82 $585,666.59 $688,540.92 $685,727.98 $729,115.52 Total Internal Services Fund: $1,328,740.08 $1,967,700.13 $2,314,889.63 $1,841,381.64 $1,852,765.24 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Expenditures by Function
Budgeted Expenditures by Function
IIInnnttteeerrrnnnaaalll SSSeeerrrvvviiiccceee (((111000000%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 236 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
Internal Service
FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Expenditures
Internal Service
Community
Contributions
PEG Operating Costs
521-4390-
0623
$525.76 $0.00 $0.00 $0.00 $0.00
Total Community
Contributions:
$525.76 $0.00 $0.00 $0.00 $0.00
Transfers between funds
Transfers to Other
Funds
520-7999-
0799
$0.00 $510,000.00 $731,049.00 $0.00 $0.00
Transfer to Other Funds
521-7999-
0799
$200,000.00 $0.00 $0.00 $0.00 $0.00
Total Transfers between
funds:
$200,000.00 $510,000.00 $731,049.00 $0.00 $0.00
Maint & Repair
Professional Services
520-4393-
0319
$0.00 $15,000.00 $8,000.00 $26,862.50 $32,000.00
Facilities Maint & Repair
520-4393-
0353
$22,469.16 $22,500.00 $22,500.00 $22,967.50 $12,000.00
Depreciation-Facilities
520-4393-
0499
$6,800.00 $0.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 237 Salary/Benefit
Allocation
520-4393-
0801
$186,905.68 $105,998.47 $105,998.47 $199,590.28 $105,998.47 Total Maint & Repair: $216,174.84 $143,498.47 $136,498.47 $249,420.28 $149,998.47 Maint & Replacement
Salaries & Wages,
Regular
521-4394-
0101
$130,779.95 $167,774.10 $189,276.00 $197,974.36 $243,645.18 Overtime
521-4394-
0102
$37.14 $1,053.25 $1,985.52 $840.03 $5,644.89
Comp Time Payout
521-4394-
0103
$1,541.62 $877.71 $1,500.00 $3,067.93 $4,032.06
Other Wages
521-4394-
0109
$280.00 $360.00 $400.00 $1,250.01 $1,300.00
Misc Insurance
Premiums & Fees
521-4394-
0210
$242.46 $654.66 $500.00 $562.69 $200.00
Medical Premium
Contribution
521-4394-
0211
$12,722.40 $18,201.60 $20,678.84 $20,981.47 $23,449.10
Dental Premiums
521-4394-
0213
$863.93 $1,364.16 $1,364.16 $1,223.25 $1,364.16
Vision Care
521-4394-
0214
$345.80 $458.64 $436.80 $442.83 $436.80
Pers
521-4394-
0220
$10,588.16 $14,201.55 $15,031.69 $15,257.20 $15,498.44
Workers' Comp
Premium
521-4394-
0231
$2,495.63 $2,850.37 $3,773.13 $9,478.26 $4,707.11
FICA/Medicare
521-4394-
0252
$9,808.14 $13,009.98 $14,017.98 $15,000.59 $17,849.14
Professional Services
521-4394-
0319
$0.00 $21,200.00 $10,000.00 $18,750.00 $55,000.00
Equipment Repair &
Maint
521-4394-
0351
$1,862.01 $4,200.00 $4,450.00 $4,450.00 $4,450.00
Training/Travel
Reimbursement
521-4394-
0366
$2,666.42 $4,260.00 $9,760.00 $9,760.00 $6,750.00
Small Tools &
Equipment
521-4394-
0381
$5,955.00 $5,000.00 $7,000.00 $7,000.00 $7,000.00
Hardware Exp
521-4394-
0382
$33,494.35 $85,294.00 $96,074.00 $129,562.46 $117,919.00 Software Exp
521-4394-
0383
$10,709.20 $28,025.00 $39,500.00 $44,351.25 $35,583.00
Licensing, Software &
Maint
521-4394-
0384
$261,118.07 $332,407.00 $335,061.08 $415,488.00 $390,318.38 Depreciation
521-4394-
0499
$16,081.38 $0.00 $0.00 $0.00 $0.00
Miscellaneous Exp
521-4394-
0619
$0.00 $19,351.00 $0.00 $2,801.00 $28,549.00
Salary/Benefit
Allocation
521-4394-
0801
$6,555.00 $7,992.05 $7,992.05 $7,992.05 $9,954.99
Total Maint &
Replacement:
$508,146.66 $728,535.07 $758,801.24 $906,233.38 $973,651.25 Fleet Services
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 238 Salaries & Wages,
Regular
522-4550-
0101
$70,693.83 $62,481.16 $69,023.58 $66,986.95 $70,449.82
Overtime
522-4550-
0102
$3,177.40 $1,485.00 $2,969.74 $1,999.51 $1,016.10
Comp Time
522-4550-
0103
$2,841.13 $150.00 $995.53 $421.19 $0.00
Vacation Payout
522-4550-
0104
$0.00 $0.00 $0.00 $423.46 $0.00
Other Pay
522-4550-
0109
$2,727.48 $15,372.27 $0.00 $0.00 $0.00
Misc Insurance
Premiums & Fees
522-4550-
0210
$297.06 $279.88 $164.90 $223.54 $0.00
Medical Premium
Contribution
522-4550-
0211
$16,286.12 $27,216.00 $21,660.43 $21,775.23 $24,561.57
Dental Premiums
522-4550-
0213
$893.74 $1,718.40 $1,154.40 $1,027.12 $1,154.40
Vision Care
522-4550-
0214
$211.36 $229.32 $218.40 $219.80 $218.40
Pers
522-4550-
0220
$19,049.73 $5,444.08 $5,818.57 $5,564.14 $6,139.37
Workers' Comp
Premium
522-4550-
0231
$1,130.25 $1,061.51 $1,452.70 $1,452.70 $1,482.72
FICA/Medicare
522-4550-
0252
$5,469.93 $4,963.50 $5,356.46 $4,902.42 $5,467.14
Professional Services
522-4550-
0319
$1,797.24 $1,000.00 $500.00 $1,400.37 $1,400.00
Equipment Repair &
Maint
522-4550-
0351
$16,067.17 $12,000.00 $12,000.00 $13,589.59 $14,000.00
Vehicle Repair & Maint
522-4550-
0352
$56,778.29 $75,000.00 $75,000.00 $70,000.00 $45,000.00
Travel/Training
Reimbursement
522-4550-
0366
$189.40 $500.00 $5,000.00 $3,000.00 $3,000.00
General Supplies
522-4550-
0375
$671.74 $1,200.00 $2,000.00 $7,840.00 $10,000.00
Small Tools &
Equipment
522-4550-
0381
$530.50 $600.00 $1,000.00 $1,000.00 $1,000.00
Fuel & Lubricants
522-4550-
0382
$92,887.24 $100,000.00 $104,000.00 $104,000.00 $104,000.00 Electric Charges
522-4550-
0383
$0.00 $2,000.00 $6,000.00
Depreciation Exp
522-4550-
0499
$110,391.00 $0.00 $0.00 $0.00 $0.00
Mis Expenditures
522-4550-
0619
$11,125.00 $0.00 $0.00 $0.00 $0.00
Machinery &
Equipment
522-4550-
0741
-$22,249.00 $0.00 $0.00 $0.00 $0.00
Vehicles
522-4550-
0742
-$3,300.00 $263,086.47 $358,000.00 $361,675.75 $418,000.00 Salary/Benefit
Allocation
522-4550-
0801
$16,226.21 $11,879.00 $16,226.21 $16,226.21 $16,226.00
Electric Charging
522-4550-
383
$6,000.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 239 Total Fleet Services: $403,892.82 $585,666.59 $688,540.92 $685,727.98 $729,115.52 Total Internal Service: $1,328,740.08 $1,967,700.13 $2,314,889.63 $1,841,381.64 $1,852,765.24 Total Expenditures: $1,328,740.08 $1,967,700.13 $2,314,889.63 $1,841,381.64 $1,852,765.24 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
CCCaaapppiiitttaaalll AAAsssssseeetttsss,,, NNNeeettt (((666000...666%%%))) AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((333000...333%%%))) CCCooonnntttrrraaaccctttuuuaaalll SSSeeerrrvvviiiccceeesss (((444...888%%%))) RRReeepppaaaiiirrrsss &&& MMMaaaiiinnnttteeennnaaannnccceee (((444...111%%%))) MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((000...333%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 240 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfer Out Depreciation Materials & Services
Repairs & Maintenance Contractual Services Allocated Personnel Costs Capital Assets, Net
FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Expense Objects
Materials & Services
Electric Charges
522-4550-
0383
$0.00 $2,000.00 $6,000.00
Electric Charging
522-4550-
383
$6,000.00 $0.00 $0.00
Total Materials &
Services:
$6,000.00 $2,000.00 $6,000.00
Allocated Personnel
Costs
Salary/Benefit
Allocation
520-4393-
0801
$186,905.68 $105,998.47 $105,998.47 $199,590.28 $105,998.47 Salaries & Wages,
Regular
521-4394-
0101
$130,779.95 $167,774.10 $189,276.00 $197,974.36 $243,645.18 Overtime
521-4394-
0102
$37.14 $1,053.25 $1,985.52 $840.03 $5,644.89
Comp Time Payout
521-4394-
0103
$1,541.62 $877.71 $1,500.00 $3,067.93 $4,032.06
Other Wages
521-4394-
0109
$280.00 $360.00 $400.00 $1,250.01 $1,300.00
Misc Insurance
Premiums & Fees
521-4394-
0210
$242.46 $654.66 $500.00 $562.69 $200.00
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 241 Medical Premium
Contribution
521-4394-
0211
$12,722.40 $18,201.60 $20,678.84 $20,981.47 $23,449.10
Dental Premiums
521-4394-
0213
$863.93 $1,364.16 $1,364.16 $1,223.25 $1,364.16
Vision Care
521-4394-
0214
$345.80 $458.64 $436.80 $442.83 $436.80
Pers
521-4394-
0220
$10,588.16 $14,201.55 $15,031.69 $15,257.20 $15,498.44
Workers' Comp
Premium
521-4394-
0231
$2,495.63 $2,850.37 $3,773.13 $9,478.26 $4,707.11
FICA/Medicare
521-4394-
0252
$9,808.14 $13,009.98 $14,017.98 $15,000.59 $17,849.14
Salary/Benefit
Allocation
521-4394-
0801
$6,555.00 $7,992.05 $7,992.05 $7,992.05 $9,954.99
Salaries & Wages,
Regular
522-4550-
0101
$70,693.83 $62,481.16 $69,023.58 $66,986.95 $70,449.82
Overtime
522-4550-
0102
$3,177.40 $1,485.00 $2,969.74 $1,999.51 $1,016.10
Comp Time
522-4550-
0103
$2,841.13 $150.00 $995.53 $421.19 $0.00
Vacation Payout
522-4550-
0104
$0.00 $0.00 $0.00 $423.46 $0.00
Other Pay
522-4550-
0109
$2,727.48 $15,372.27 $0.00 $0.00 $0.00
Misc Insurance
Premiums & Fees
522-4550-
0210
$297.06 $279.88 $164.90 $223.54 $0.00
Medical Premium
Contribution
522-4550-
0211
$16,286.12 $27,216.00 $21,660.43 $21,775.23 $24,561.57
Dental Premiums
522-4550-
0213
$893.74 $1,718.40 $1,154.40 $1,027.12 $1,154.40
Vision Care
522-4550-
0214
$211.36 $229.32 $218.40 $219.80 $218.40
Pers
522-4550-
0220
$19,049.73 $5,444.08 $5,818.57 $5,564.14 $6,139.37
Workers' Comp
Premium
522-4550-
0231
$1,130.25 $1,061.51 $1,452.70 $1,452.70 $1,482.72
FICA/Medicare
522-4550-
0252
$5,469.93 $4,963.50 $5,356.46 $4,902.42 $5,467.14
Salary/Benefit
Allocation
522-4550-
0801
$16,226.21 $11,879.00 $16,226.21 $16,226.21 $16,226.00
Total Allocated
Personnel Costs:
$502,170.15 $467,076.66 $487,995.55 $594,883.22 $560,795.86 Repairs & Maintenance
Facilities Maint & Repair
520-4393-
0353
$22,469.16 $22,500.00 $22,500.00 $22,967.50 $12,000.00
Equipment Repair &
Maint
521-4394-
0351
$1,862.01 $4,200.00 $4,450.00 $4,450.00 $4,450.00
Equipment Repair &
Maint
522-4550-
0351
$16,067.17 $12,000.00 $12,000.00 $13,589.59 $14,000.00
Vehicle Repair & Maint
522-4550-
0352
$56,778.29 $75,000.00 $75,000.00 $70,000.00 $45,000.00
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 242 Total Repairs &
Maintenance:
$97,176.63 $113,700.00 $113,950.00 $111,007.09 $75,450.00 Capital Assets, Net
PEG Operating Costs
521-4390-
0623
$525.76 $0.00 $0.00 $0.00 $0.00
Training/Travel
Reimbursement
521-4394-
0366
$2,666.42 $4,260.00 $9,760.00 $9,760.00 $6,750.00
Small Tools &
Equipment
521-4394-
0381
$5,955.00 $5,000.00 $7,000.00 $7,000.00 $7,000.00
Hardware Exp
521-4394-
0382
$33,494.35 $85,294.00 $96,074.00 $129,562.46 $117,919.00 Software Exp
521-4394-
0383
$10,709.20 $28,025.00 $39,500.00 $44,351.25 $35,583.00
Licensing, Software &
Maint
521-4394-
0384
$261,118.07 $332,407.00 $335,061.08 $415,488.00 $390,318.38 Miscellaneous Exp
521-4394-
0619
$0.00 $19,351.00 $0.00 $2,801.00 $28,549.00
Travel/Training
Reimbursement
522-4550-
0366
$189.40 $500.00 $5,000.00 $3,000.00 $3,000.00
General Supplies
522-4550-
0375
$671.74 $1,200.00 $2,000.00 $7,840.00 $10,000.00
Small Tools &
Equipment
522-4550-
0381
$530.50 $600.00 $1,000.00 $1,000.00 $1,000.00
Fuel & Lubricants
522-4550-
0382
$92,887.24 $100,000.00 $104,000.00 $104,000.00 $104,000.00 Mis Expenditures
522-4550-
0619
$11,125.00 $0.00 $0.00 $0.00 $0.00
Machinery &
Equipment
522-4550-
0741
-$22,249.00 $0.00 $0.00 $0.00 $0.00
Vehicles
522-4550-
0742
-$3,300.00 $263,086.47 $358,000.00 $361,675.75 $418,000.00 Total Capital Assets, Net: $394,323.68 $839,723.47 $957,395.08 $1,086,478.46 $1,122,119.38 Contractual Services
Professional Services
520-4393-
0319
$0.00 $15,000.00 $8,000.00 $26,862.50 $32,000.00
Professional Services
521-4394-
0319
$0.00 $21,200.00 $10,000.00 $18,750.00 $55,000.00
Professional Services
522-4550-
0319
$1,797.24 $1,000.00 $500.00 $1,400.37 $1,400.00
Total Contractual
Services:
$1,797.24 $37,200.00 $18,500.00 $47,012.87 $88,400.00
Depreciation
Depreciation-Facilities
520-4393-
0499
$6,800.00 $0.00 $0.00 $0.00 $0.00
Depreciation
521-4394-
0499
$16,081.38 $0.00 $0.00 $0.00 $0.00
Depreciation Exp
522-4550-
0499
$110,391.00 $0.00 $0.00 $0.00 $0.00
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 243 Total Depreciation: $133,272.38 $0.00 $0.00 $0.00 $0.00 Transfer Out
Transfers to Other
Funds
520-7999-
0799
$0.00 $510,000.00 $731,049.00 $0.00 $0.00
Transfer to Other Funds
521-7999-
0799
$200,000.00 $0.00 $0.00 $0.00 $0.00
Total Transfer Out: $200,000.00 $510,000.00 $731,049.00 $0.00 $0.00 Total Expense Objects: $1,328,740.08 $1,967,700.13 $2,314,889.63 $1,841,381.64 $1,852,765.24 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenues Summary
$2,049,068
$112,108
(5.79% vs. prior year)
Internal Service Funds Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 244 Revenue by Fund
2026 Revenue by Fund
IIInnnttteeerrrnnnaaalll SSSeeerrrvvviiiccceeesss FFFuuunnnddd (((111000000%%%))) Budgeted and Historical 2026 Revenue by Fund
Millions
Grey background indicates budgeted figures.
Internal Services Fund
FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Internal Services Fund
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 245 Facilities Maint &
Repair
Allocation - Int Serv
Fund
520-0000-
3498
$288,547.72 $210,000.00 $288,547.72 $300,156.00 $350,156.00 Interest Earned
520-0000-
3611
$16,216.21 $500.00 $5,000.00 $1,000.00 $500.00
Transfers from Other
Funds
520-7999-
7999
$0.00 $200,000.00 $0.00 $0.00 $0.00
Total Facilities Maint &
Repair:
$304,763.93 $410,500.00 $293,547.72 $301,156.00 $350,656.00 Technology Maint &
Repair
Allocation - Int Serv
Fund
521-0000-
3498
$577,971.86 $612,088.00 $831,371.00 $924,371.00 $924,371.00 Misc Revenue
521-0000-
3998
$135.00 $6,884.00 $0.00 $112.50 $0.00
Total Technology
Maint & Repair:
$578,106.86 $618,972.00 $831,371.00 $924,483.50 $924,371.00 Fleet Services
Allocation - Int Serv
Fund
522-0000-
3498
$962,994.48 $479,513.00 $773,541.00 $773,541.00 $773,541.00 Misc Revenue
522-0000-
3998
$196.81 $5,000.00 $500.00 $500.00 $500.00
Transfers from Other
Funds
522-7999-
7999
$183,630.00 $205,300.00 $38,000.00 $0.00 $0.00
Total Fleet Services: $1,146,821.29 $689,813.00 $812,041.00 $774,041.00 $774,041.00 Total Internal Services
Fund:
$2,029,692.08 $1,719,285.00 $1,936,959.72 $1,999,680.50 $2,049,068.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 246 Revenues by Source
Projected 2026 Revenues by Source
IIInnnttteeerrrdddeeepppaaarrrtttmmmeeennntttaaalll ccchhhaaarrrgggeeesss (((111000000%%%))) OOOttthhheeerrr OOOpppeeerrraaatttiiinnnggg (((000...000222%%%))) UUUssseee ooofff MMMooonnneeeyyy &&& PPPrrrooopppeeerrrtttyyy (((000...000222%%%))) Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfer from Other Funds Use of Money & Property Other Operating Interdepartmental charges FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Revenue Source
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 247 Use of Money & Property
Interest Earned
520-0000-
3611
$16,216.21 $500.00 $5,000.00 $1,000.00 $500.00
Total Use of Money &
Property:
$16,216.21 $500.00 $5,000.00 $1,000.00 $500.00
Interdepartmental
charges
Allocation - Int Serv
Fund
520-0000-
3498
$288,547.72 $210,000.00 $288,547.72 $300,156.00 $350,156.00 Allocation - Int Serv
Fund
521-0000-
3498
$577,971.86 $612,088.00 $831,371.00 $924,371.00 $924,371.00 Allocation - Int Serv
Fund
522-0000-
3498
$962,994.48 $479,513.00 $773,541.00 $773,541.00 $773,541.00 Total Interdepartmental
charges:
$1,829,514.06 $1,301,601.00 $1,893,459.72 $1,998,068.00 $2,048,068.00 Other Operating
Misc Revenue
521-0000-
3998
$135.00 $6,884.00 $0.00 $112.50 $0.00
Misc Revenue
522-0000-
3998
$196.81 $5,000.00 $500.00 $500.00 $500.00
Total Other Operating: $331.81 $11,884.00 $500.00 $612.50 $500.00 Transfer from Other
Funds
Transfers from Other
Funds
520-7999-
7999
$0.00 $200,000.00 $0.00 $0.00 $0.00
Transfers from Other
Funds
522-7999-
7999
$183,630.00 $205,300.00 $38,000.00 $0.00 $0.00
Total Transfer from
Other Funds:
$183,630.00 $405,300.00 $38,000.00 $0.00 $0.00
Total Revenue Source: $2,029,692.08 $1,719,285.00 $1,936,959.72 $1,999,680.50 $2,049,068.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 248 Revenue by Department
Projected 2026 Revenue by Department
IIInnnttteeerrrnnnaaalll SSSeeerrrvvviiiccceee (((111000000%%%))) Budgeted and Historical 2026 Revenue by Department
Millions
Grey background indicates budgeted figures.
Internal Service
FY2022
FY2023
FY2024
FY2025
FY2026
0 0.5
1 1.5
2 2.5
Revenue
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 249 Internal Service
Non Departmental
Allocation - Int Serv
Fund
520-0000-
3498
$288,547.72 $210,000.00 $288,547.72 $300,156.00 $350,156.00 Interest Earned
520-0000-
3611
$16,216.21 $500.00 $5,000.00 $1,000.00 $500.00
Allocation - Int Serv
Fund
521-0000-
3498
$577,971.86 $612,088.00 $831,371.00 $924,371.00 $924,371.00 Misc Revenue
521-0000-
3998
$135.00 $6,884.00 $0.00 $112.50 $0.00
Allocation - Int Serv
Fund
522-0000-
3498
$962,994.48 $479,513.00 $773,541.00 $773,541.00 $773,541.00 Misc Revenue
522-0000-
3998
$196.81 $5,000.00 $500.00 $500.00 $500.00
Total Non
Departmental:
$1,846,062.08 $1,313,985.00 $1,898,959.72 $1,999,680.50 $2,049,068.00 Transfers between
funds
Transfers from Other
Funds
520-7999-
7999
$0.00 $200,000.00 $0.00 $0.00 $0.00
Transfers from Other
Funds
522-7999-
7999
$183,630.00 $205,300.00 $38,000.00 $0.00 $0.00
Total Transfers
between funds:
$183,630.00 $405,300.00 $38,000.00 $0.00 $0.00
Total Internal Service: $2,029,692.08 $1,719,285.00 $1,936,959.72 $1,999,680.50 $2,049,068.00 Total Revenue: $2,029,692.08 $1,719,285.00 $1,936,959.72 $1,999,680.50 $2,049,068.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 250 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.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 251 Expenditure Summary
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. $149,998
$13,500
(9.89% vs. prior year)
ISF: Facilities Adopted and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 252 Five Year Maintenance Plan
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 253 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((777000...777%%%))) CCCooonnntttrrraaaccctttuuuaaalll SSSeeerrrvvviiiccceeesss (((222111...333%%%))) RRReeepppaaaiiirrrsss &&& MMMaaaiiinnnttteeennnaaannnccceee (((888%%%))) Expense Objects
Allocated Personnel
Costs
Salary/Benefit Allocation
520-4393-
0801
$186,906 $105,998 $105,998 $199,590 $105,998
Total Allocated Personnel
Costs:
$186,906 $105,998 $105,998 $199,590 $105,998
Repairs & Maintenance
Facilities Maint & Repair
520-4393-
0353
$22,469 $22,500 $22,500 $22,968 $12,000
Total Repairs &
Maintenance:
$22,469 $22,500 $22,500 $22,968 $12,000
Contractual Services
Professional Services
520-4393-
0319
$0 $15,000 $8,000 $26,863 $32,000
Total Contractual
Services:
$0 $15,000 $8,000 $26,863 $32,000
Depreciation
Depreciation-Facilities
520-4393-
0499
$6,800 $0 $0 $0 $0
Total Depreciation: $6,800 $0 $0 $0 $0
Total Expense Objects: $216,175 $143,498 $136,498 $249,420 $149,998 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 254 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 255 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
Physical Security Technology Administration
Telecommunication administration and installations
Cloud services assessment and support
Software assessment, purchasing, and maintenance
Administration, user support and maintenance of on-premise and cloud-based software services Asset tracking for IT equipment
Social media and website maintenance
Live streaming and AV production of City meetings
AV Support for Town Hall Rentals
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 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 256 Organizational Chart
Information Technology
Issac Whippy
Acting Finance Director
Deb Smith
Systems Analyst Lead
Information Technology
Mateo Ortiz
Systems Analyst
Information Technology
Authorized FTE's
AUTHORIZED FTE FY20 FY21 FY22 FY23 FY24 FY25
Information Technology 2 1 2 2 2.5 2.5
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 257 FY 2024/25 Top Accomplishments
Communication:
Implemented paging capability within our telephone system for improved communication during emergencies.
Completed detailed comparative analysis of top three website vendors for Cities, and chose new solution.
Assisted in design and implementation of new online Facilities scheduling cloud-based system.
In order to be able to continue broadcasting public meetings from Town Hall during construction, implemented termporary AV control room.
Implemented improved public comment microphones at Town Hall, including one for the podium and a high performance, two wireless microphones system.
Implemented improved assistive hearing system at Town Hall.
Implemented high quality, high performance mixer to improve Town Hall public meeting audio both internally and streaming.
Completed redesign and implementation of new AV control room components, cabling, etc. at Town Hall following construction.
Assisted in the implementation of the new Fleet 3 AXON systems for Police Dept. patrol vehicles and bodycam integration.
Facilitated alternative connectivity and communication methods for staff temporarily displaced during City Hall Flooring project.
Due to loss of original vendor, re-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. Data / Network Security:
Finished the implementation of Multi-Factor Authentication for all network remote access by staff or support personnel.
After assisting with the installation process for the new facility security monitoring cameras and door controls at PD, completed the internal security controls, access groups, deployment to users, etc.
Completed re-design and implementation of network and security controls at the Water Treatment Plant for increased security / isolation of control systems.
Improved security of Microsoft infrastructure by moving our email from the MS Commercial Cloud to the MS Government Cloud.
Improved security and interoperability by moving from old Microsoft Office versions to MS365.
Implemented new email backup system as part of the Microsoft CommCloud to GovCloud move.
Moved the City from the “fortbragg.com” email domain to the “fortbraggca.gov” email domain, thereby improving the public’s ability to identify official, trusted information.
Re-implemented previously setup layered email anti-malware / anti-phishing security systems in new MS tenant for new email domain.
Began roll-out of new remote KVM system that greatly increases security for remotely accessing servers and network infrastructure devices.
Continued roll-out of a Password Manager tool across the organization.
Continued government-approved, cloud-based server backups, with secure isolation of data from malware such as ransomware.
Continued to perform 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.
Infrastructure & Services Performance and Resiliency:
Expanded use of Mobile Device Manager to ease the burden of managing mobile devices.
Due to impending end of support from Microsoft for Windows 10 in Oct. 2025, and to save additional costs (as possible) due to price increases from expected tariffs, expedited replacement of additional Windows 10 PCs.
Completed 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).
Began roll-out of Read-Only Domain Controllers that greatly improve network access resiliency for employees at WT and WWT.
Sorted and organized IT stores from multiple locations.
Implemented 10G network switch to switch or switch to server connections where helpful and possible in the environment.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 258 Began project of improving network cabling infrastructure as part of the Town Hall remodel project by labeling cables, improving their organization and routing, and replacing due to age or incorrect lengths as needed.
Continued the process of improving the network design and implementation to decrease single points of failure.
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
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 259 FY 2025/26 Top Priorities
Communication:
Work with our chosen Government website vendor to create a new website that will focus on ease of use accessibility, and security for residents and employees.
Continue roll-out of our new excellent facilities scheduling solution to include CV Starr, and possibly certain park areas.
Assess possible alternatives to Public meetings scheduling and streaming solutions.
Assess possible alternatives to current Public Records Request software.
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 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 regular 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:
Continue eliminating single points of failure, as budgets and time allow.
Continue project of improving network cabling infrastructure by adding organizational systems, and labeling all cables.
Implement additional security and ease of use features of internal WiFi system. ontinue annual process of replacing poorest performing endpoint hardware with new replacements. ontinue replacement of older, poor-performing monitors with new ones that greatly improve user ergonomics.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 260 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 261 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.
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 adopted 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. $199,000
-$559,801
(-73.77% vs. prior year)
ISF: Information Technology (IT) Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 262 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((111000000%%%))) Budgeted and Historical Expenditures by Expense Type
Millions
Repairs & Maintenance
Contractual Services
Depreciation
Capital Assets, Net
Allocated Personnel Costs
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Allocated Personnel Costs
Name Account ID FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 263 Salaries & Wages,
Regular
521-4394-
0101
$130,780 $189,276 $197,974 $243,645 23.1%
Overtime
521-4394-
0102
$37 $1,986 $840 $5,645 572%
Comp Time Payout
521-4394-
0103
$1,542 $1,500 $3,068 $4,032 31.4%
Other Wages
521-4394-
0109
$280 $400 $1,250 $1,300 4%
Misc Insurance
Premiums & Fees
521-4394-
0210
$242 $500 $563 $200 -64.5%
Medical Premium
Contribution
521-4394-
0211
$12,722 $20,679 $20,981 $23,449 11.8%
Dental Premiums
521-4394-
0213
$864 $1,364 $1,223 $1,364 11.5%
Vision Care
521-4394-
0214
$346 $437 $443 $437 -1.4%
Pers
521-4394-
0220
$10,588 $15,032 $15,257 $15,498 1.6%
Workers' Comp
Premium
521-4394-
0231
$2,496 $3,773 $9,478 $4,707 -50.3%
FICA/Medicare
521-4394-
0252
$9,808 $14,018 $15,001 $17,849 19%
Salary/Benefit Allocation
521-4394-
0801
$6,555 $7,992 $7,992 $9,955 24.6%
Total Allocated Personnel
Costs:
$176,260 $256,956 $274,071 $328,082 19.7%
Repairs & Maintenance
Equipment Repair &
Maint
521-4394-
0351
$1,862 $4,450 $4,450 $4,450 0%
Total Repairs &
Maintenance:
$1,862 $4,450 $4,450 $4,450 0%
Capital Assets, Net
Training/Travel
Reimbursement
521-4394-
0366
$2,666 $9,760 $9,760 $6,750 -30.8%
Small Tools & Equipment
521-4394-
0381
$5,955 $7,000 $7,000 $7,000 0%
Hardware Exp
521-4394-
0382
$33,494 $96,074 $129,562 $117,919 -9%
Software Exp
521-4394-
0383
$10,709 $39,500 $44,351 $35,583 -19.8%
Licensing, Software &
Maint
521-4394-
0384
$261,118 $335,061 $415,488 $390,318 -6.1%
Miscellaneous Exp
521-4394-
0619
$0 $0 $2,801 $28,549 919.2%
Total Capital Assets, Net: $313,943 $487,395 $608,963 $586,119 -3.8% Contractual Services
Name Account ID FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 264 Professional Services
521-4394-
0319
$0 $10,000 $18,750 $55,000 193.3%
Total Contractual
Services:
$0 $10,000 $18,750 $55,000 193.3%
Depreciation
Depreciation
521-4394-
0499
$16,081 $0 $0 $0 0%
Total Depreciation: $16,081 $0 $0 $0 0%
Total Expense Objects: $508,147 $758,801 $906,233 $973,651 7.4% Name Account ID FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025 Estimated
YE vs. FY2026
Proposed (%
Change)
Expenditures by Function
The proposed FY 2025 budget for the Information Technology (IT) Department is $973,651, representing a 7.4% increase from the prior fiscal year. This increase is primarily attributed to a 23% rise in salaries and wages, reflecting the addition of a parttime IT Technician. This new position is essential to address the growing volume of support tickets and technical assistance requests across City operations—including CV Starr, City Hall, the Police Department, Corporation Yard, and the Wastewater Treatment Plant—while ensuring timely response to ongoing technology upgrades and cybersecurity needs.
While staffing costs have increased, notable reductions are seen in other expenditure categories. Software expenses are projected to decrease by 9%, and hardware costs are expected to decline by 19.8%, due to the completion of several onetime upgrades in the prior fiscal year.
In addition to the General Fund allocations, the City Council has approved $110,000 for technology upgrades from ARPA Funding, held in a dedicated technology reserve fund to support strategic investments.
Key IT projects and expenditures for FY 2025 include:
$30,000 investment in new Business License software Website upgrade and redesign $30,000 for user workstation replacements to maintain current hardware standards Three-year renewal of KnowBe4, the City's cybersecurity awareness and training platform $25,000 Cisco Capital lease to support ongoing network and infrastructure improvements Ongoing subscription services for essential cloud-based and enterprise applications These investments support the City’s commitment to improving digital infrastructure, maintaining cybersecurity readiness, and delivering responsive and efficient internal services.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 265 Budgeted and Historical Expenditures by Function
Millions
Maint & Replacement
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.2
$0.4
$0.6
$0.8
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 266 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 267 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 268 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 269 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 270 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 271 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 272 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 273 City of Fort Bragg | FY 2025/2026 Proposed Budget Page 274 Fleet & Equipment
John Smith
Director of Public Works
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 | FY 2025/2026 Proposed Budget Page 275 Vehicle Replacement Plan
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 276 Expenditures Summary
Nationwide, the cost of new vehicles has risen significantly since the onset of the COVID-19 pandemic, largely due to global supply chain disruptions, including a prolonged semiconductor chip shortage. These constraints have led to vehicle scarcity and contributed to a seller’s market over the past several years. According to research firm J.D. Power, the average price paid for a new vehicle reached a record high of $47,362 in December 2023.
In the FY 2025 Budget, the City has allocated funding for the replacement of two police vehicles totaling $133,000 and Public Works vehicles totaling $285,000. These replacements are part of the City’s long-term fleet management strategy, as outlined in the Vehicle Replacement Plan (see next page).
Notably, fuel and lubricant costs for FY 2025 are projected at $141,000—remaining consistent with the prior year. However, the budget includes a new allocation of $6,000 for electric vehicle charging expenses, reflecting the City’s gradual shift toward fleet electrification and associated infrastructure needs.
Looking ahead, if the City proceeds with the planned purchase of new streets equipment in FY 2026, a budget amendment may be necessary to account for increased maintenance and repair costs associated with the new assets.
In alignment with the City’s Fund Balance and Reserve Policy, unrestricted fund balances are utilized to pre-fund major fleet purchases and repairs. This approach helps smooth out large, irregular capital costs and ensures the City maintains consistent funding without significant annual fluctuations. $729,116
$40,575
(5.89% vs. prior year)
ISF: Fleet Adopted and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 277 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
CCCaaapppiiitttaaalll AAAsssssseeetttsss,,, NNNeeettt (((777333...555%%%))) AAAllllllooocccaaattteeeddd PPPeeerrrsssooonnnnnneeelll CCCooossstttsss (((111777...444%%%))) RRReeepppaaaiiirrrsss &&& MMMaaaiiinnnttteeennnaaannnccceee (((888...111%%%))) MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((000...888%%%))) CCCooonnntttrrraaaccctttuuuaaalll SSSeeerrrvvviiiccceeesss (((000...222%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 278 Budgeted and Historical Expenditures by Expense Type
Millions
Depreciation
Contractual Services Materials & Services
Repairs & Maintenance
Allocated Personnel Costs
Capital Assets, Net
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Materials & Services
Electric Charges
522-4550-
0383
$0.00 $2,000.00 $6,000.00 200%
Electric Charging
522-4550-
383
$6,000.00 $0.00 $0.00 0%
Total Materials &
Services:
$6,000.00 $2,000.00 $6,000.00 200%
Allocated Personnel
Costs
Salaries & Wages,
Regular
522-4550-
0101
$70,693.83 $69,023.58 $66,986.95 $70,449.82 5.2%
Overtime
522-4550-
0102
$3,177.40 $2,969.74 $1,999.51 $1,016.10 -49.2%
Comp Time
522-4550-
0103
$2,841.13 $995.53 $421.19 $0.00 -100%
Vacation Payout
522-4550-
0104
$0.00 $0.00 $423.46 $0.00 -100%
Other Pay
522-4550-
0109
$2,727.48 $0.00 $0.00 $0.00 0%
Misc Insurance
Premiums & Fees
522-4550-
0210
$297.06 $164.90 $223.54 $0.00 -100%
Medical Premium
Contribution
522-4550-
0211
$16,286.12 $21,660.43 $21,775.23 $24,561.57 12.8%
Dental Premiums
522-4550-
0213
$893.74 $1,154.40 $1,027.12 $1,154.40 12.4%
Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 279 Vision Care
522-4550-
0214
$211.36 $218.40 $219.80 $218.40 -0.6%
Pers
522-4550-
0220
$19,049.73 $5,818.57 $5,564.14 $6,139.37 10.3%
Workers' Comp
Premium
522-4550-
0231
$1,130.25 $1,452.70 $1,452.70 $1,482.72 2.1%
FICA/Medicare
522-4550-
0252
$5,469.93 $5,356.46 $4,902.42 $5,467.14 11.5%
Salary/Benefit
Allocation
522-4550-
0801
$16,226.21 $16,226.21 $16,226.21 $16,226.00 0%
Total Allocated
Personnel Costs:
$139,004.24 $125,040.92 $121,222.27 $126,715.52 4.5%
Repairs & Maintenance
Equipment Repair &
Maint
522-4550-
0351
$16,067.17 $12,000.00 $13,589.59 $14,000.00 3%
Vehicle Repair & Maint
522-4550-
0352
$56,778.29 $75,000.00 $70,000.00 $45,000.00 -35.7%
Total Repairs &
Maintenance:
$72,845.46 $87,000.00 $83,589.59 $59,000.00 -29.4%
Capital Assets, Net
Travel/Training
Reimbursement
522-4550-
0366
$189.40 $5,000.00 $3,000.00 $3,000.00 0%
General Supplies
522-4550-
0375
$671.74 $2,000.00 $7,840.00 $10,000.00 27.6%
Small Tools &
Equipment
522-4550-
0381
$530.50 $1,000.00 $1,000.00 $1,000.00 0%
Fuel & Lubricants
522-4550-
0382
$92,887.24 $104,000.00 $104,000.00 $104,000.00 0%
Mis Expenditures
522-4550-
0619
$11,125.00 $0.00 $0.00 $0.00 0%
Machinery &
Equipment
522-4550-
0741
-$22,249.00 $0.00 $0.00 $0.00 0%
Vehicles
522-4550-
0742
-$3,300.00 $358,000.00 $361,675.75 $418,000.00 15.6%
Total Capital Assets, Net: $79,854.88 $470,000.00 $477,515.75 $536,000.00 12.2% Contractual Services
Professional Services
522-4550-
0319
$1,797.24 $500.00 $1,400.37 $1,400.00 0%
Total Contractual
Services:
$1,797.24 $500.00 $1,400.37 $1,400.00 0%
Depreciation
Depreciation Exp
522-4550-
0499
$110,391.00 $0.00 $0.00 $0.00 0%
Total Depreciation: $110,391.00 $0.00 $0.00 $0.00 0%
Total Expense Objects: $403,892.82 $688,540.92 $685,727.98 $729,115.52 6.3% Name Account
ID
FY2023 Audited
Final Numbers
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated YE vs.
FY2026 Proposed
(% Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 280 Enterprise Funds
Expenditures Summary
$22,988,971
-$11,684,075
(-33.70% vs. prior year)
Enterprise Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10M
$20M
$30M
$40M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 281 Expenditures by Fund
2026 Expenditures by Fund
WWWaaasssttteeewwwaaattteeerrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((222555...777%%%))) WWWaaattteeerrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((555888...111%%%))) CCCVVV SSStttaaarrrrrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((111666...222%%%))) Budgeted and Historical 2026 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
CV Starr Enterprise Fund Wastewater Enterprise Fund Water Enterprise Fund FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 25
30 35
40 Water Enterprise Fund
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 282 Water Works O & M
Salaries & Wages
610-4610-
0101
$334,407.94 $393,535.34 $263,240.04 $429,106.04 $454,852.40 Overtime
610-4610-
0102
$9,779.86 $7,017.56 $6,031.20 $13,904.38 $14,913.00
Comp Time Payout
610-4610-
0103
$6,365.99 $7,000.00 $8,000.00 $10,651.15 $10,000.00
Vacation Payout
610-4610-
0104
$2,524.10 $0.00 $0.00 $525.04 $0.00
Other Pay
610-4610-
0109
$17,738.69 $13,684.19 $19,000.00 $31,076.10 $32,940.66
Misc Insurance Premium
610-4610-
0210
$1,191.71 $1,777.75 $2,000.00 $1,570.09 $2,000.00
Medical Premium
Contribution
610-4610-
0211
$66,460.44 $96,184.60 $72,069.56 $92,669.00 $93,865.08
Uniforms
610-4610-
0212
$0.00 $2,755.88 $1,917.09 $811.08 $1,500.00
Dental Premiums
610-4610-
0213
$4,297.22 $6,699.10 $4,029.70 $4,951.81 $5,123.00
Vision Care
610-4610-
0214
$1,045.82 $1,486.98 $1,282.01 $1,279.19 $1,300.00
PERS
610-4610-
0220
$69,960.62 $94,559.38 $68,484.23 $71,933.88 $76,969.25
Retiree Medical Benefits
610-4610-
0224
$38,351.75 $0.00 $38,000.00 $37,031.02 $38,612.00
Workers Comp Premium
610-4610-
0231
$9,397.32 $38,636.77 $28,509.68 $5,231.00 $6,100.00
FICA/Medicare
610-4610-
0252
$26,415.75 $35,282.44 $20,911.47 $33,933.74 $36,309.10
Legal
610-4610-
0311
$1,145.46 $20,000.00 $20,000.00 $8,510.00 $15,000.00
Auditing & Accounting
610-4610-
0312
$12,091.85 $13,000.00 $9,000.00 $11,630.64 $0.00
Professional Services
610-4610-
0319
$53,398.74 $40,000.00 $0.00 $39,691.00 $41,361.00
Equipment Repair & Maint
610-4610-
0351
$246.48 $0.00 $0.00 $0.00 $0.00
Property Premium
610-4610-
0360
$50,150.89 $62,688.61 $58,731.63 $68,287.07 $72,384.29
Telephone & Communication
610-4610-
0362
$2,551.65 $2,600.00 $2,700.00 $1,911.00 $2,039.00
Postage
610-4610-
0372
$12,765.18 $7,100.00 $11,000.00 $5,316.00 $6,000.00
General Supplies
610-4610-
0375
$263.80 $0.00 $0.00 $0.00 $0.00
PERS UAL additional
Payment
610-4610-
0387
-$50,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 Allocation to IT Int Serv Fund
610-4610-
0396
$37,288.51 $16,046.99 $37,288.51 $37,288.51 $37,288.51
Admin Costs Allocation
610-4610-
0399
$624,736.51 $430,418.00 $430,418.00 $430,418.00 $430,418.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 283 Depreciation Expense
610-4610-
0499
$364,563.00 $0.00 $0.00 $0.00 $0.00
Salary/Benefits Allocation
610-4610-
0801
$562,362.26 $469,234.13 $469,234.13 $469,234.13 $469,234.13 Training/Travel
Reimbursement
610-4611-
0366
$3,088.60 $5,000.00 $6,000.00 $4,000.00 $8,000.00
General Supplies
610-4611-
0375
$89,941.57 $100,000.00 $100,000.00 $100,000.00 $110,000.00 Small Tools & Equipment
610-4611-
0381
$11,929.26 $7,500.00 $7,500.00 $7,500.00 $8,000.00
Laboratory
610-4612-
0313
$9,987.37 $15,000.00 $15,000.00 $15,000.00 $15,000.00
Professional Services
610-4612-
0319
$62,650.80 $49,258.00 $40,000.00 $66,770.00 $4,000.00
Dues & Memberships
610-4612-
0320
$685.82 $500.00 $500.00 $0.00 $0.00
Fleet Services
610-4612-
0322
$192,153.21 $58,348.00 $58,348.00 $0.00 $0.00
Laboratory Supplies
610-4612-
0342
$5,986.67 $10,000.00 $10,000.00 $10,000.00 $10,000.00
Chemicals
610-4612-
0343
$34,583.53 $40,000.00 $55,000.00 $5,000.00 $57,500.00
Equipment Repair & Maint
610-4612-
0351
$31,294.78 $41,378.00 $50,000.00 $70,000.00 $60,000.00
Building Repair & Maint
610-4612-
0353
$2,987.15 $2,500.00 $2,500.00 $5,000.00 $5,000.00
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,293.02 $2,000.00 $2,000.00 $2,000.00 $2,000.00
Training/Travel
Reimbursement
610-4612-
0366
$3,326.63 $5,500.00 $7,000.00 $7,000.00 $7,000.00
Licenses & Permits
610-4612-
0373
$34,843.31 $24,000.00 $24,000.00 $24,000.00 $24,000.00
General Supplies
610-4612-
0375
$2,489.02 $3,000.00 $3,000.00 $4,000.00 $4,000.00
Medical/Safety Supplies
610-4612-
0376
$1,590.27 $3,000.00 $3,500.00 $3,500.00 $3,500.00
Small Tools & Equipment
610-4612-
0381
$6,910.91 $7,000.00 $7,000.00 $7,000.00 $170,000.00
Utilities
610-4612-
0383
$174,939.69 $175,000.00 $192,000.00 $192,000.00 $200,000.00 Infrastructure
610-4612-
0751
$0.00 $30,000.00 $60,000.00 $440,000.00 $250,000.00
Principal
610-4612-
0911
$25,357.20 $332,000.00 $0.00 $0.00 $0.00
Interest
610-4612-
0912
$67,126.57 $5,080.00 $0.00 $0.00 $0.00
Fees
610-4612-
0913
$637.50 $3,000.00 $0.00 $0.00 $0.00
Transfer to Other Funds
610-7999-
0799
$0.00 $177,534.00 $734,239.52 $0.00 $0.00
Total Water Works O & M: $3,024,304.42 $2,881,305.72 $2,974,434.76 $2,794,729.87 $2,811,209.42 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 284 Water Recession Reserve
Transfer to other Funds
612-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Total Water Recession
Reserve:
$75,000.00 $0.00 $0.00 $0.00 $0.00
Capital Reserve-Water
Transfer to Other Funds
615-7999-
0799
$0.00 $1,724,194.00 $2,397,589.00 $0.00 $0.00
Total Capital Reserve-Water: $0.00 $1,724,194.00 $2,397,589.00 $0.00 $0.00 Water Works Capacity Fees
Transfer to Other Funds
640-
7999-
0799
$2,950,000.00 $0.00 $698,505.00 $0.00 $0.00
Total Water Works Capacity
Fees:
$2,950,000.00 $0.00 $698,505.00 $0.00 $0.00
Water Capital Projects
Recycled Water Design
651-6001-
0311
$0.00 $0.00 $500,000.00 $0.00 $0.00
CIP-Water Treatment Plant
651-6006-
0731
$0.00 $5,290,344.49 $6,200,000.00 $10,414,000.00 $2,512,000.00 Engineering-Raw Water Line
Rep
651-6007-
0310
$0.00 $201,927.89 $0.00 $0.00 $0.00
CIP Raw Water Line
Replacement
651-6007-
0731
$0.00 $4,055,000.00 $3,772,000.00 $4,272,031.00 $5,538,456.00 CIP-Pudding Creek Wtr Main
651-6008-
0731
$0.00 $826,064.50 $1,015,450.00 $0.00 $1,015,450.00
Madsen Hole
651-6009-
0731
$0.00 $0.00 $300,000.00 $0.00 $300,000.00
Water Meter Replacement
CIP
651-6127-
0731
$10,500.00 $1,390,803.44 $944,464.00 $826,073.00 $0.00
Distribution System RehabCIP651-6128-
0731
$0.00 $718,267.54 $368,505.00 $368,505.00 $0.00
Oneka
651-6129-
0731
$0.00 $800,000.00 $800,000.00 $0.00 $800,000.00
Desalination and
Groundwater
651-6130-
0731
$0.00 $0.00 $0.00 $0.00 $90,000.00
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0.00 $500,000.00 $1,015,450.00 $0.00 $0.00
CIP- Raw Water Reservoir
651-6135-
0731
$0.00 $28,974.76 $0.00 $0.00 $0.00
CIP - Extend Water System -
Nor
651-6136-
0731
$0.00 $300,000.00 $400,000.00 $0.00 $300,000.00
Total Water Capital Projects: $10,500.00 $14,111,382.62 $15,315,869.00 $15,880,609.00 $10,555,906.00 Total Water Enterprise Fund: $6,059,804.42 $18,716,882.34 $21,386,397.76 $18,675,338.87 $13,367,115.42 Wastewater Enterprise Fund
Wastewater O & M
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 285 Sal/Benefit Recovery Costs
710-
0000-
3499
-$181,639.91 -$132,940.48 -$132,940.48 -$132,940.48 -$191,635.08 Transfer to Other Funds
710-4522-
0799
$2,882,899.05 $0.00 $185,130.00 $0.00 $0.00
Auditing & Accounting
710-4710-
0312
$10,091.85 $11,701.00 $10,000.00 $8,000.00 $9,000.00
Professional Services
710-4710-
0319
$40,781.31 $30,000.00 $25,000.00 $25,000.00 $25,000.00
Liability Deductible
710-4710-
0359
$0.00 $0.00 $100.00 $100.00 $100.00
Property Premium
710-4710-
0360
$56,506.26 $112,644.83 $113,771.40 $144,069.64 $152,713.82 Telephone & Communication
710-4710-
0362
$931.64 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Postage
710-4710-
0372
$3,701.95 $4,000.00 $4,000.00 $4,000.00 $2,089.85
Allocation to IT Int Serv Fund
710-4710-
0396
$51,271.70 $48,140.96 $51,271.70 $51,271.70 $51,271.70
Admin Costs Allocation
710-4710-
0399
$1,368,273.82 $636,754.00 $636,754.00 $636,754.00 $456,691.00 Depreciation Expense
710-4710-
0499
$816,894.00 $0.00 $0.00 $0.00 $0.00
Salary/Benefits Allocation
710-4710-
0801
$20,000.60 $3,768.72 $20,000.60 $20,000.60 $0.00
Professional Services
710-4711-
0319
$0.00 $5,000.00 $5,000.00 $5,000.00 $7,000.00
Equipment Repair & Maint
710-4711-
0351
$1,951.87 $0.00 $0.00 $728.16 $3,500.00
Training/Travel
Reimbursement
710-4711-
0366
$0.00 $3,500.00 $4,500.00 $4,500.00 $4,000.00
General Supplies
710-4711-
0375
$16,097.68 $15,000.00 $12,000.00 $12,000.00 $14,000.00
Small Tools & Equipment
710-4711-
0381
$3,813.52 $4,000.00 $4,000.00 $4,000.00 $4,000.00
Salaries & Wages, Regular
710-4712-
0101
$450,741.72 $484,693.58 $401,441.05 $536,212.00 $568,384.72 Overtime
710-4712-
0102
$22,714.92 $11,671.27 $11,068.03 $20,996.23 $20,000.00
Comp Time Payout
710-4712-
0103
$8,218.65 $6,318.20 $10,000.00 $12,234.61 $10,000.00
Vacation Payout
710-4712-
0104
$1,283.98 $0.00 $0.00 $1,960.66 $2,000.00
Other Pay
710-4712-
0109
$36,825.62 $0.00 $30,000.00 $37,803.20 $38,000.00
Misc Insurance Premiums &
Fees
710-4712-
0210
$1,499.57 $2,058.69 $2,058.00 $1,826.48 $2,191.00
Medical Premium
Contribution
710-4712-
0211
$98,055.31 $122,555.82 $109,906.08 $155,471.00 $160,135.13 Uniforms
710-4712-
0212
$4,138.78 $3,349.54 $3,000.00 $3,707.55 $3,519.00
Dental Premiums
710-4712-
0213
$5,965.09 $8,588.02 $4,029.70 $5,977.44 $7,618.72
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 286 Vision Care
710-4712-
0214
$1,640.04 $1,639.53 $1,965.60 $1,588.00 $1,649.05
Pers
710-4712-
0220
$388,604.56 $68,386.63 $68,983.27 $74,124.67 $77,089.66 Retiree Medical Benefits
710-4712-
0224
$48,811.29 $0.00 $46,000.00 $71,268.00 $74,831.40
Worker's Comp Premium
710-4712-
0231
$25,353.13 $24,513.12 $28,509.68 $13,959.71 $7,691.00
FICA/Medicare
710-4712-
0252
$39,185.30 $39,783.14 $31,889.99 $43,413.00 $46,017.78
Laboratory
710-4712-
0313
$40,816.69 $45,000.00 $40,000.00 $40,000.00 $40,000.00
Professional Services
710-4712-
0319
$355,074.33 $628,775.39 $325,000.00 $361,493.75 $300,000.00 Dues & Memberships
710-4712-
0320
$825.83 $1,000.00 $800.00 $800.00 $1,000.00
Fleet Services
710-4712-
0322
$326,120.83 $116,994.00 $116,994.00 $215,871.00 $215,871.00 Laboratory Supplies
710-4712-
0342
$0.00 $0.00 $0.00 $307.47 $500.00
Chemicals
710-4712-
0343
$131,541.66 $249,821.21 $140,000.00 $237,746.00 $160,000.00 Equipment Repair & Maint
710-4712-
0351
$82,683.73 $81,081.72 $85,000.00 $86,081.72 $85,000.00
Building Repair & Maint
710-4712-
0353
$10,503.60 $9,000.00 $8,000.00 $8,000.00 $70,000.00
Laundry/Cleaning/Janitorial
710-4712-
0354
$713.98 $750.00 $500.00 $500.00 $500.00
Training/Travel
Reimbursement
710-4712-
0366
$1,824.03 $1,000.00 $5,000.00 $7,500.00 $8,500.00
Postage
710-4712-
0372
$9,100.00 $8,000.00 $8,000.00 $8,000.00 $0.00
Licenses & Permits
710-4712-
0373
$7,804.30 $17,000.00 $17,000.00 $17,000.00 $20,000.00
General Supplies
710-4712-
0375
$4,436.47 $4,500.00 $4,500.00 $4,500.00 $5,000.00
Medical/Safety Supplies
710-4712-
0376
$5,554.25 $3,000.00 $5,000.00 $5,000.00 $4,500.00
Boot Expense
710-4712-
0377
$2,359.03 $2,400.00 $2,700.00 $2,700.00 $2,500.00
Small Tools & Equipment
710-4712-
0381
$7,121.75 $7,000.00 $7,000.00 $7,000.00 $7,500.00
Utilities
710-4712-
0383
$305,844.13 $300,000.00 $315,000.00 $315,000.00 $325,000.00 CALPERS UAL Payment
710-4712-
0387
$0.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00
Miscellaneous
710-4712-
0619
-$2.00 $0.00 $0.00 $67.81 $0.00
Machinery & Equipment
710-4713-
0741
$0.00 $0.00 $110,000.00 $110,000.00 $70,000.00
Transfer to Other Funds
710-7999-
0799
$0.00 $345,451.56 $875,949.26 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 287 Total Wastewater O & M: $7,516,935.91 $3,361,900.45 $3,779,881.88 $3,216,593.92 $2,898,729.75 Waste Water Recession
Reserve
Transfer to other Funds
712-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Total Waste Water Recession
Reserve:
$75,000.00 $0.00 $0.00 $0.00 $0.00
Non-Routine Maintenance- WWtr
Machinery & Equipment
714-4713-
0741
$0.00 $52,614.25 $0.00 $0.00 $0.00
Infrastructure
714-4713-
0751
$0.00 $25,000.00 $30,000.00 $0.00 $0.00
Total Non-Routine
Maintenance-WWtr:
$0.00 $77,614.25 $30,000.00 $0.00 $0.00
Capital Project Fund-WWtr
Transfer to Other Funds
715-7999-
0799
$0.00 $1,345,267.00 $872,533.00 $0.00 $0.00
Total Capital Project Fund- WWtr:
$0.00 $1,345,267.00 $872,533.00 $0.00 $0.00
WW Capital Projects
CIP-Treatment Facility
716-7001-
0731
$0.00 $60,201.03 $0.00 $0.00 $0.00
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0.00 $400,000.00 $400,000.00 $0.00 $400,000.00
Onsite Sodium Hypo
Generator
716-7006-
0731
$0.00 $194,641.38 $0.00 $0.00 $0.00
Elm Street Pump
716-7007-
0731
$0.00 $73,802.75 $0.00 $0.00 $0.00
Dryer Building
Reconstruction
716-7008-
0731
$0.00 $184,480.00 $155,000.00 $20,000.00 $1,017,421.00
Collection System Condition
716-7009-
0731
$0.00 $750,000.00 $425,000.00 $750,000.00 $0.00
Biosolids Storage Removal
716-7010-
0731
$0.00 $130,000.00 $440,000.00 $0.00 $1,400,000.00
Trash Capture
716-7011-
0731
$0.00 $280,000.00 $165,000.00 $0.00 $0.00
Transfer to other Funds
716-7999-
0799
$780,000.00 $0.00 $0.00 $0.00 $0.00
Total WW Capital Projects: $780,000.00 $2,073,125.16 $1,585,000.00 $770,000.00 $2,817,421.00 JPFA - WW Plant Bonds
Principal
717-4712-
0911
$0.00 $93,000.00 $95,000.00 $95,000.00 $97,000.00
Interest
717-4712-
0912
$93,850.00 $92,010.00 $90,130.00 $90,130.00 $88,210.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 288 Fees
717-4712-
0913
$0.00 $0.00 $0.00 $465.00 $465.00
Transfer to Other Funds
717-7999-
0799
$136,243.33 $0.00 $0.00 $0.00 $0.00
Total JPFA - WW Plant Bonds: $230,093.33 $185,010.00 $185,130.00 $185,595.00 $185,675.00 Wastewater Capacity Fees
Transfer to Other Funds
740-
7999-
0799
$0.00 $0.00 $725,000.00 $0.00 $0.00
Total Wastewater Capacity
Fees:
$0.00 $0.00 $725,000.00 $0.00 $0.00
Total Wastewater Enterprise
Fund:
$8,602,029.24 $7,042,916.86 $7,177,544.88 $4,172,188.92 $5,901,825.75 CV Starr Enterprise Fund
CV Starr Center
Salaries & Wages
810-4812-
0101
$944,440.97 $1,128,479.76 $1,061,213.00 $813,000.00 $907,609.00 Overtime
810-4812-
0102
$3,567.54 $4,000.00 $6,485.37 $11,923.00 $12,286.03
Comp Time
810-4812-
0103
$4,567.11 $1,932.24 $2,000.00
Vacation Payout
810-4812-
0104
$11,667.56 $0.00 $0.00 $475.10 $2,000.00
Other Pay
810-4812-
0109
$9,375.53 $0.00 $1,000.00 $1,423.08 $1,600.00
Emp Benefits-CV Starr
810-4812-
0201
$71,527.50 $4,988.60 $0.00 $0.00 $0.00
Misc Insurance Premiums &
Fees
810-4812-
0210
$16,713.18 $160.81 $3,000.00 $2,231.65 $3,000.00
Medical Premium
Contribution
810-4812-
0211
$0.00 $96,520.00 $163,100.20 $74,108.37 $76,108.44
Dental Premiums
810-4812-
0213
$0.00 $7,000.00 $15,793.44 $4,556.75 $4,900.00
Vision Benefits
810-4812-
0214
$0.00 $0.00 $2,402.40 $1,900.00 $2,100.00
Worker's Comp Premium
810-4812-
0231
$28,370.20 $22,909.95 $21,808.64 $14,373.98 $0.00
UIB/ETT/FUTA
810-4812-
0251
$7,328.06 $87,858.70 $0.00 $0.00 $0.00
FICA/MEDICARE
810-4812-
0252
$75,553.88 $87,858.70 $93,732.60 $77,370.66 $68,381.65
Legal - CV Starr
810-4812-
0311
$0.00 $7,000.00 $5,000.00 $5,000.00 $5,000.00
Auditing & Accting - CV Starr
810-4812-
0312
$0.00 $9,000.00 $5,000.00 $3,737.93 $5,000.00
Recruitment Costs
810-4812-
0317
$607.00 $1,500.00 $2,000.00 $0.00 $2,000.00
Professional Services
810-4812-
0319
$4,136.19 $15,000.00 $35,000.00 $35,000.00 $37,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 289 Dues and Memberships
810-4812-
0320
$907.80 $2,000.00 $8,000.00 $1,000.00 $3,000.00
Equipment Repair & Maint
810-4812-
0351
$622.61 $0.00 $0.00 $0.00 $0.00
Property Ins. Premium
810-4812-
0360
$0.00 $118,926.59 $122,494.39
Telephone &
Communications
810-4812-
0362
$11,004.74 $12,000.00 $10,000.00 $10,000.00 $10,000.00
Printing & Copying Costs
810-4812-
0365
$7,448.41 $4,000.00 $5,500.00 $5,000.00 $5,000.00
Travel and Training
810-4812-
0366
$250.00 $2,000.00 $5,000.00 $2,000.00 $5,000.00
Postage
810-4812-
0372
$252.00 $600.00 $500.00 $100.00 $100.00
License & Permits
810-4812-
0373
$10,193.99 $5,000.00 $0.00 $7,000.00 $8,000.00
General Supplies
810-4812-
0375
$5,003.37 $5,280.00 $2,000.00 $1,500.00 $2,000.00
Uniforms
810-4812-
0378
$59.00 $0.00 $1,500.00 $500.00 $500.00
Merchandise & Art Sales
810-4812-
0390
$0.00 $3,000.00 $3,000.00 $3,000.00
Marketing and Promotions
810-4812-
0391
$0.00 $15,000.00 $15,000.00 $15,000.00
Admin Costs Allocation -
CVSC
810-4812-
0399
-$19,789.85 $10,000.00 $140,000.00 $140,000.00 $140,000.00 Depreciation Expense
810-4812-
0499
$650,590.00 $0.00 $0.00 $0.00 $0.00
Miscellaneous
810-4812-
0619
$6.63 $0.00 $0.00 $0.00 $0.00
Capital
810-4812-
0751
$5,899.00 $405,982.16 $0.00 $104,638.22 $0.00
CV Starr Tax Allocation
810-4812-
0803
$184,007.71 $0.00 $0.00 $0.00 $0.00
CV Starr Operating Expenses
810-4812-
0806
$2,250.00 $0.00 $0.00 $0.00 $0.00
IT Services
810-4812-
4111
$52,051.04 $50,000.00 $0.00 $3,882.00 $0.00
Insurance
810-4812-
4115
$43,515.75 $30,207.50 $15,000.00 $15,000.00 $0.00
Bank Fees
810-4812-
4116
$18,498.33 $4,800.00 $5,000.00 $20,000.00 $0.00
LAFCO & Property Tax
810-4812-
4117
$6,810.50 $5,811.00 $7,000.00 $0.00 $0.00
Professional Services
810-4813-
0319
$750.00 $1,000.00 $13,000.00 $8,000.00 $5,000.00
Chemicals
810-4813-
0343
$32,623.62 $30,000.00 $38,000.00 $30,000.00 $30,000.00
Equipment Repair & Maint
810-4813-
0351
$45,818.01 $62,247.08 $40,000.00 $100,000.00 $40,000.00 Telephone
810-4813-
0362
$280.45 $0.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 290 Travel & Training
810-4813-
0366
$0.00 $4,000.00 $4,000.00 $1,500.00 $1,000.00
General Supplies
810-4813-
0375
$47,613.69 $35,000.00 $30,000.00 $40,000.00 $40,000.00
Uniforms
810-4813-
0378
$0.00 $2,000.00 $2,000.00 $1,000.00 $1,000.00
Small Tools & Equipment
810-4813-
0381
$2,876.57 $2,000.00 $2,000.00 $1,000.00 $1,500.00
Utilities
810-4813-
0383
$365,940.98 $350,000.00 $350,000.00 $412,000.00 $420,000.00 IT Services
810-4813-
4111
$48.97 $0.00 $0.00 $0.00 $0.00
Marketing and Promotions
810-4813-
4114
$2,166.66 $0.00 $0.00 $0.00 $0.00
Alarm/Security
810-4813-
4118
$934.80 $0.00 $0.00 $0.00 $0.00
Ground Maintenance Costs
810-4813-
4119
$4,920.25 $0.00 $0.00 $0.00 $0.00
Dues & Membership
810-4814-
0320
$722.00 $3,100.00 $0.00 $0.00 $0.00
Copying and Printing
810-4814-
0365
$947.22 $500.00 $0.00 $0.00 $0.00
Travel & Training
810-4814-
0366
$0.00 $3,000.00 $0.00 $0.00 $0.00
General Supplies
810-4814-
0375
$252.01 $1,800.00 $0.00 $0.00 $0.00
Uniforms
810-4814-
0378
$0.00 $700.00 $0.00 $0.00 $0.00
Marketing and Promotions
810-4814-
4114
$7,246.64 $15,000.00 $0.00 $0.00 $0.00
Merchandize & Art Sales
810-4814-
4117
$1,350.14 $5,000.00 $0.00 $0.00 $0.00
Dues and Memberships
810-4815-
0320
$2,431.00 $1,400.00 $1,500.00 $700.00 $1,000.00
Travel and Training
810-4815-
0366
$1,786.96 $3,000.00 $6,000.00 $3,500.00 $6,000.00
License & Permits
810-4815-
0373
$2,315.25 $3,000.00 $13,000.00 $5,700.00 $8,000.00
General Supplies
810-4815-
0375
$4,451.76 $1,000.00 $1,000.00 $300.00 $1,000.00
Program Supplies
810-4815-
0376
$0.00 $8,620.00 $6,000.00 $5,000.00 $5,000.00
Pool Side Supplies
810-4815-
0377
$0.00 $5,300.00 $5,000.00 $2,500.00 $10,000.00
Uniforms
810-4815-
0378
$2,142.71 $2,200.00 $2,000.00 $2,000.00 $2,500.00
Honorarium Expenses
810-4815-
0379
$889.73 $4,500.00 $3,000.00 $2,000.00 $3,000.00
Gym Side Supplies
810-4815-
0380
$0.00 $2,200.00 $5,000.00 $4,000.00 $4,000.00
Other Recreation Activities
810-4815-
0381
$0.00 $0.00 $10,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 291 Transfer to Other Funds
810-7999-
0799
$0.00 $216,071.00 $1,975,000.00 $0.00 $0.00
Total CV Starr Center: $2,681,378.06 $2,772,595.26 $4,134,102.76 $2,113,779.57 $2,032,079.51
CV STARR CAPITAL
IMPROVEMENT
HVAC System
851-8001-
0731
$1,600,000.00 $36,500.00 $957,000.00
Facility Roof Repairs
851-8002-
0731
$375,000.00 $38,000.00 $300,950.00
Other Capital
851-8003-
0731
$0.00 $0.00 $430,000.00
Total CV STARR CAPITAL
IMPROVEMENT:
$0.00 $1,975,000.00 $74,500.00 $1,687,950.00
Total CV Starr Enterprise Fund: $2,681,378.06 $2,772,595.26 $6,109,102.76 $2,188,279.57 $3,720,029.51 Total: $17,343,211.72 $28,532,394.46 $34,673,045.40 $25,035,807.36 $22,988,970.68 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Expenditures by Function
Budgeted Expenditures by Function
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City of Fort Bragg | FY 2025/2026 Proposed Budget Page 292 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
CV Starr Wastewater Water
FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 25
30 35
40 Expenditures
Wastewater
Non Departmental
Sal/Benefit Recovery Costs
710-
0000-
3499
-$181,639.91 -$132,940.48 -$132,940.48 -$132,940.48 -$191,635.08 Total Non Departmental: -$181,639.91 -$132,940.48 -$132,940.48 -$132,940.48 -$191,635.08 Transfers between funds
Transfer to Other Funds
710-7999-
0799
$0.00 $345,451.56 $875,949.26 $0.00 $0.00
Transfer to other Funds
712-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
715-7999-
0799
$0.00 $1,345,267.00 $872,533.00 $0.00 $0.00
Transfer to other Funds
716-7999-
0799
$780,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
717-7999-
0799
$136,243.33 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
740-
7999-
0799
$0.00 $0.00 $725,000.00 $0.00 $0.00
Total Transfers between
funds:
$991,243.33 $1,690,718.56 $2,473,482.26 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 293 Wastewater Administration
Auditing & Accounting
710-4710-
0312
$10,091.85 $11,701.00 $10,000.00 $8,000.00 $9,000.00
Professional Services
710-4710-
0319
$40,781.31 $30,000.00 $25,000.00 $25,000.00 $25,000.00
Liability Deductible
710-4710-
0359
$0.00 $0.00 $100.00 $100.00 $100.00
Property Premium
710-4710-
0360
$56,506.26 $112,644.83 $113,771.40 $144,069.64 $152,713.82 Telephone &
Communication
710-4710-
0362
$931.64 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Postage
710-4710-
0372
$3,701.95 $4,000.00 $4,000.00 $4,000.00 $2,089.85
Allocation to IT Int Serv Fund
710-4710-
0396
$51,271.70 $48,140.96 $51,271.70 $51,271.70 $51,271.70
Admin Costs Allocation
710-4710-
0399
$1,368,273.82 $636,754.00 $636,754.00 $636,754.00 $456,691.00 Depreciation Expense
710-4710-
0499
$816,894.00 $0.00 $0.00 $0.00 $0.00
Salary/Benefits Allocation
710-4710-
0801
$20,000.60 $3,768.72 $20,000.60 $20,000.60 $0.00
Total Wastewater
Administration:
$2,368,453.13 $848,009.51 $861,897.70 $890,195.94 $697,866.37 Wastewater Maintenance
Professional Services
710-4711-
0319
$0.00 $5,000.00 $5,000.00 $5,000.00 $7,000.00
Equipment Repair & Maint
710-4711-
0351
$1,951.87 $0.00 $0.00 $728.16 $3,500.00
Training/Travel
Reimbursement
710-4711-
0366
$0.00 $3,500.00 $4,500.00 $4,500.00 $4,000.00
General Supplies
710-4711-
0375
$16,097.68 $15,000.00 $12,000.00 $12,000.00 $14,000.00
Small Tools & Equipment
710-4711-
0381
$3,813.52 $4,000.00 $4,000.00 $4,000.00 $4,000.00
Total Wastewater
Maintenance:
$21,863.07 $27,500.00 $25,500.00 $26,228.16 $32,500.00
Wastewater Treatment
Salaries & Wages, Regular
710-4712-
0101
$450,741.72 $484,693.58 $401,441.05 $536,212.00 $568,384.72 Overtime
710-4712-
0102
$22,714.92 $11,671.27 $11,068.03 $20,996.23 $20,000.00
Comp Time Payout
710-4712-
0103
$8,218.65 $6,318.20 $10,000.00 $12,234.61 $10,000.00
Vacation Payout
710-4712-
0104
$1,283.98 $0.00 $0.00 $1,960.66 $2,000.00
Other Pay
710-4712-
0109
$36,825.62 $0.00 $30,000.00 $37,803.20 $38,000.00
Misc Insurance Premiums &
Fees
710-4712-
0210
$1,499.57 $2,058.69 $2,058.00 $1,826.48 $2,191.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 294 Medical Premium
Contribution
710-4712-
0211
$98,055.31 $122,555.82 $109,906.08 $155,471.00 $160,135.13 Uniforms
710-4712-
0212
$4,138.78 $3,349.54 $3,000.00 $3,707.55 $3,519.00
Dental Premiums
710-4712-
0213
$5,965.09 $8,588.02 $4,029.70 $5,977.44 $7,618.72
Vision Care
710-4712-
0214
$1,640.04 $1,639.53 $1,965.60 $1,588.00 $1,649.05
Pers
710-4712-
0220
$388,604.56 $68,386.63 $68,983.27 $74,124.67 $77,089.66 Retiree Medical Benefits
710-4712-
0224
$48,811.29 $0.00 $46,000.00 $71,268.00 $74,831.40
Worker's Comp Premium
710-4712-
0231
$25,353.13 $24,513.12 $28,509.68 $13,959.71 $7,691.00
FICA/Medicare
710-4712-
0252
$39,185.30 $39,783.14 $31,889.99 $43,413.00 $46,017.78
Laboratory
710-4712-
0313
$40,816.69 $45,000.00 $40,000.00 $40,000.00 $40,000.00
Professional Services
710-4712-
0319
$355,074.33 $628,775.39 $325,000.00 $361,493.75 $300,000.00 Dues & Memberships
710-4712-
0320
$825.83 $1,000.00 $800.00 $800.00 $1,000.00
Fleet Services
710-4712-
0322
$326,120.83 $116,994.00 $116,994.00 $215,871.00 $215,871.00 Laboratory Supplies
710-4712-
0342
$0.00 $0.00 $0.00 $307.47 $500.00
Chemicals
710-4712-
0343
$131,541.66 $249,821.21 $140,000.00 $237,746.00 $160,000.00 Equipment Repair & Maint
710-4712-
0351
$82,683.73 $81,081.72 $85,000.00 $86,081.72 $85,000.00
Building Repair & Maint
710-4712-
0353
$10,503.60 $9,000.00 $8,000.00 $8,000.00 $70,000.00
Laundry/Cleaning/Janitorial
710-4712-
0354
$713.98 $750.00 $500.00 $500.00 $500.00
Training/Travel
Reimbursement
710-4712-
0366
$1,824.03 $1,000.00 $5,000.00 $7,500.00 $8,500.00
Postage
710-4712-
0372
$9,100.00 $8,000.00 $8,000.00 $8,000.00 $0.00
Licenses & Permits
710-4712-
0373
$7,804.30 $17,000.00 $17,000.00 $17,000.00 $20,000.00
General Supplies
710-4712-
0375
$4,436.47 $4,500.00 $4,500.00 $4,500.00 $5,000.00
Medical/Safety Supplies
710-4712-
0376
$5,554.25 $3,000.00 $5,000.00 $5,000.00 $4,500.00
Boot Expense
710-4712-
0377
$2,359.03 $2,400.00 $2,700.00 $2,700.00 $2,500.00
Small Tools & Equipment
710-4712-
0381
$7,121.75 $7,000.00 $7,000.00 $7,000.00 $7,500.00
Utilities
710-4712-
0383
$305,844.13 $300,000.00 $315,000.00 $315,000.00 $325,000.00 CALPERS UAL Payment
710-4712-
0387
$0.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 295 Miscellaneous
710-4712-
0619
-$2.00 $0.00 $0.00 $67.81 $0.00
Principal
717-4712-
0911
$0.00 $93,000.00 $95,000.00 $95,000.00 $97,000.00
Interest
717-4712-
0912
$93,850.00 $92,010.00 $90,130.00 $90,130.00 $88,210.00
Fees
717-4712-
0913
$0.00 $0.00 $0.00 $465.00 $465.00
Total Wastewater Treatment: $2,519,210.57 $2,458,889.86 $2,039,475.40 $2,508,705.30 $2,475,673.46 Non-Recurring Capital
Projects
Machinery & Equipment
710-4713-
0741
$0.00 $0.00 $110,000.00 $110,000.00 $70,000.00
Machinery & Equipment
714-4713-
0741
$0.00 $52,614.25 $0.00 $0.00 $0.00
Infrastructure
714-4713-
0751
$0.00 $25,000.00 $30,000.00 $0.00 $0.00
Total Non-Recurring Capital
Projects:
$0.00 $77,614.25 $140,000.00 $110,000.00 $70,000.00
Capital Projects
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0.00 $400,000.00 $400,000.00 $0.00 $400,000.00
Onsite Sodium Hypo
Generator
716-7006-
0731
$0.00 $194,641.38 $0.00 $0.00 $0.00
Elm Street Pump
716-7007-
0731
$0.00 $73,802.75 $0.00 $0.00 $0.00
Dryer Building
Reconstruction
716-7008-
0731
$0.00 $184,480.00 $155,000.00 $20,000.00 $1,017,421.00
Collection System Condition
716-7009-
0731
$0.00 $750,000.00 $425,000.00 $750,000.00 $0.00
Biosolids Storage Removal
716-7010-
0731
$0.00 $130,000.00 $440,000.00 $0.00 $1,400,000.00
Trash Capture
716-7011-
0731
$0.00 $280,000.00 $165,000.00 $0.00 $0.00
Total Capital Projects: $0.00 $2,012,924.13 $1,585,000.00 $770,000.00 $2,817,421.00 WW Treatment Facility
Upgrade
CIP-Treatment Facility
716-7001-
0731
$0.00 $60,201.03 $0.00 $0.00 $0.00
Total WW Treatment Facility
Upgrade:
$0.00 $60,201.03 $0.00 $0.00 $0.00
Streets-Storm Drains
Transfer to Other Funds
710-4522-
0799
$2,882,899.05 $0.00 $185,130.00 $0.00 $0.00
Total Streets-Storm Drains: $2,882,899.05 $0.00 $185,130.00 $0.00 $0.00 Total Wastewater: $8,602,029.24 $7,042,916.86 $7,177,544.88 $4,172,188.92 $5,901,825.75 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 296 Water
Transfers between funds
Transfer to Other Funds
610-7999-
0799
$0.00 $177,534.00 $734,239.52 $0.00 $0.00
Transfer to other Funds
612-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
615-7999-
0799
$0.00 $1,724,194.00 $2,397,589.00 $0.00 $0.00
Transfer to Other Funds
640-
7999-
0799
$2,950,000.00 $0.00 $698,505.00 $0.00 $0.00
Total Transfers between
funds:
$3,025,000.00 $1,901,728.00 $3,830,333.52 $0.00 $0.00
Water Administration
Salaries & Wages
610-4610-
0101
$334,407.94 $393,535.34 $263,240.04 $429,106.04 $454,852.40 Overtime
610-4610-
0102
$9,779.86 $7,017.56 $6,031.20 $13,904.38 $14,913.00
Comp Time Payout
610-4610-
0103
$6,365.99 $7,000.00 $8,000.00 $10,651.15 $10,000.00
Vacation Payout
610-4610-
0104
$2,524.10 $0.00 $0.00 $525.04 $0.00
Other Pay
610-4610-
0109
$17,738.69 $13,684.19 $19,000.00 $31,076.10 $32,940.66
Misc Insurance Premium
610-4610-
0210
$1,191.71 $1,777.75 $2,000.00 $1,570.09 $2,000.00
Medical Premium
Contribution
610-4610-
0211
$66,460.44 $96,184.60 $72,069.56 $92,669.00 $93,865.08
Uniforms
610-4610-
0212
$0.00 $2,755.88 $1,917.09 $811.08 $1,500.00
Dental Premiums
610-4610-
0213
$4,297.22 $6,699.10 $4,029.70 $4,951.81 $5,123.00
Vision Care
610-4610-
0214
$1,045.82 $1,486.98 $1,282.01 $1,279.19 $1,300.00
PERS
610-4610-
0220
$69,960.62 $94,559.38 $68,484.23 $71,933.88 $76,969.25
Retiree Medical Benefits
610-4610-
0224
$38,351.75 $0.00 $38,000.00 $37,031.02 $38,612.00
Workers Comp Premium
610-4610-
0231
$9,397.32 $38,636.77 $28,509.68 $5,231.00 $6,100.00
FICA/Medicare
610-4610-
0252
$26,415.75 $35,282.44 $20,911.47 $33,933.74 $36,309.10
Legal
610-4610-
0311
$1,145.46 $20,000.00 $20,000.00 $8,510.00 $15,000.00
Auditing & Accounting
610-4610-
0312
$12,091.85 $13,000.00 $9,000.00 $11,630.64 $0.00
Professional Services
610-4610-
0319
$53,398.74 $40,000.00 $0.00 $39,691.00 $41,361.00
Equipment Repair & Maint
610-4610-
0351
$246.48 $0.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 297 Property Premium
610-4610-
0360
$50,150.89 $62,688.61 $58,731.63 $68,287.07 $72,384.29
Telephone &
Communication
610-4610-
0362
$2,551.65 $2,600.00 $2,700.00 $1,911.00 $2,039.00
Postage
610-4610-
0372
$12,765.18 $7,100.00 $11,000.00 $5,316.00 $6,000.00
General Supplies
610-4610-
0375
$263.80 $0.00 $0.00 $0.00 $0.00
PERS UAL additional
Payment
610-4610-
0387
-$50,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 Allocation to IT Int Serv Fund
610-4610-
0396
$37,288.51 $16,046.99 $37,288.51 $37,288.51 $37,288.51
Admin Costs Allocation
610-4610-
0399
$624,736.51 $430,418.00 $430,418.00 $430,418.00 $430,418.00 Depreciation Expense
610-4610-
0499
$364,563.00 $0.00 $0.00 $0.00 $0.00
Salary/Benefits Allocation
610-4610-
0801
$562,362.26 $469,234.13 $469,234.13 $469,234.13 $469,234.13 Total Water Administration: $2,259,501.54 $1,784,707.72 $1,596,847.24 $1,831,959.87 $1,873,209.42 Water Treatment
Laboratory
610-4612-
0313
$9,987.37 $15,000.00 $15,000.00 $15,000.00 $15,000.00
Professional Services
610-4612-
0319
$62,650.80 $49,258.00 $40,000.00 $66,770.00 $4,000.00
Dues & Memberships
610-4612-
0320
$685.82 $500.00 $500.00 $0.00 $0.00
Fleet Services
610-4612-
0322
$192,153.21 $58,348.00 $58,348.00 $0.00 $0.00
Laboratory Supplies
610-4612-
0342
$5,986.67 $10,000.00 $10,000.00 $10,000.00 $10,000.00
Chemicals
610-4612-
0343
$34,583.53 $40,000.00 $55,000.00 $5,000.00 $57,500.00
Equipment Repair & Maint
610-4612-
0351
$31,294.78 $41,378.00 $50,000.00 $70,000.00 $60,000.00
Building Repair & Maint
610-4612-
0353
$2,987.15 $2,500.00 $2,500.00 $5,000.00 $5,000.00
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,293.02 $2,000.00 $2,000.00 $2,000.00 $2,000.00
Training/Travel
Reimbursement
610-4612-
0366
$3,326.63 $5,500.00 $7,000.00 $7,000.00 $7,000.00
Licenses & Permits
610-4612-
0373
$34,843.31 $24,000.00 $24,000.00 $24,000.00 $24,000.00
General Supplies
610-4612-
0375
$2,489.02 $3,000.00 $3,000.00 $4,000.00 $4,000.00
Medical/Safety Supplies
610-4612-
0376
$1,590.27 $3,000.00 $3,500.00 $3,500.00 $3,500.00
Small Tools & Equipment
610-4612-
0381
$6,910.91 $7,000.00 $7,000.00 $7,000.00 $170,000.00
Utilities
610-4612-
0383
$174,939.69 $175,000.00 $192,000.00 $192,000.00 $200,000.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 298 Infrastructure
610-4612-
0751
$0.00 $30,000.00 $60,000.00 $440,000.00 $250,000.00
Principal
610-4612-
0911
$25,357.20 $332,000.00 $0.00 $0.00 $0.00
Interest
610-4612-
0912
$67,126.57 $5,080.00 $0.00 $0.00 $0.00
Fees
610-4612-
0913
$637.50 $3,000.00 $0.00 $0.00 $0.00
Total Water Treatment: $659,843.45 $806,564.00 $529,848.00 $851,270.00 $812,000.00 Water Maintenance
Training/Travel
Reimbursement
610-4611-
0366
$3,088.60 $5,000.00 $6,000.00 $4,000.00 $8,000.00
General Supplies
610-4611-
0375
$89,941.57 $100,000.00 $100,000.00 $100,000.00 $110,000.00 Small Tools & Equipment
610-4611-
0381
$11,929.26 $7,500.00 $7,500.00 $7,500.00 $8,000.00
Total Water Maintenance: $104,959.43 $112,500.00 $113,500.00 $111,500.00 $126,000.00 Summers Lane Reservoir
Recycled Water Design
651-6001-
0311
$0.00 $0.00 $500,000.00 $0.00 $0.00
Total Summers Lane
Reservoir:
$0.00 $0.00 $500,000.00 $0.00 $0.00
Water Treatment Plant
CIP-Water Treatment Plant
651-6006-
0731
$0.00 $5,290,344.49 $6,200,000.00 $10,414,000.00 $2,512,000.00 Total Water Treatment Plant: $0.00 $5,290,344.49 $6,200,000.00 $10,414,000.00 $2,512,000.00 Raw Water Line Replacement
Engineering-Raw Water Line
Rep
651-6007-
0310
$0.00 $201,927.89 $0.00 $0.00 $0.00
CIP Raw Water Line
Replacement
651-6007-
0731
$0.00 $4,055,000.00 $3,772,000.00 $4,272,031.00 $5,538,456.00 Total Raw Water Line
Replacement:
$0.00 $4,256,927.89 $3,772,000.00 $4,272,031.00 $5,538,456.00 Pudding Creek Wtr Main
CIP-Pudding Creek Wtr
Main
651-6008-
0731
$0.00 $826,064.50 $1,015,450.00 $0.00 $1,015,450.00
Total Pudding Creek Wtr
Main:
$0.00 $826,064.50 $1,015,450.00 $0.00 $1,015,450.00
Madsen Hole Rainey
Madsen Hole
651-6009-
0731
$0.00 $0.00 $300,000.00 $0.00 $300,000.00
Total Madsen Hole Rainey: $0.00 $0.00 $300,000.00 $0.00 $300,000.00 Water Meter Replacement
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 299 Water Meter Replacement
CIP
651-6127-
0731
$10,500.00 $1,390,803.44 $944,464.00 $826,073.00 $0.00
Total Water Meter
Replacement:
$10,500.00 $1,390,803.44 $944,464.00 $826,073.00 $0.00
Distribution System RehabCIP
Distribution System RehabCIP651-6128-
0731
$0.00 $718,267.54 $368,505.00 $368,505.00 $0.00
Total Distribution System
Rehab- CIP:
$0.00 $718,267.54 $368,505.00 $368,505.00 $0.00
Raw Water Reservoir CIP
Oneka
651-6129-
0731
$0.00 $800,000.00 $800,000.00 $0.00 $800,000.00
Total Raw Water Reservoir
CIP:
$0.00 $800,000.00 $800,000.00 $0.00 $800,000.00
Capital Projects
Desalination and
Groundwater
651-6130-
0731
$0.00 $0.00 $0.00 $0.00 $90,000.00
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0.00 $500,000.00 $1,015,450.00 $0.00 $0.00
CIP- Raw Water Reservoir
651-6135-
0731
$0.00 $28,974.76 $0.00 $0.00 $0.00
CIP - Extend Water System -
Nor
651-6136-
0731
$0.00 $300,000.00 $400,000.00 $0.00 $300,000.00
Total Capital Projects: $0.00 $828,974.76 $1,415,450.00 $0.00 $390,000.00 Total Water: $6,059,804.42 $18,716,882.34 $21,386,397.76 $18,675,338.87 $13,367,115.42 CV Starr
Transfers between funds
Transfer to Other Funds
810-7999-
0799
$0.00 $216,071.00 $1,975,000.00 $0.00 $0.00
Total Transfers between
funds:
$0.00 $216,071.00 $1,975,000.00 $0.00 $0.00
Administrative Expenses
Salaries & Wages
810-4812-
0101
$944,440.97 $1,128,479.76 $1,061,213.00 $813,000.00 $907,609.00 Overtime
810-4812-
0102
$3,567.54 $4,000.00 $6,485.37 $11,923.00 $12,286.03
Comp Time
810-4812-
0103
$4,567.11 $1,932.24 $2,000.00
Vacation Payout
810-4812-
0104
$11,667.56 $0.00 $0.00 $475.10 $2,000.00
Other Pay
810-4812-
0109
$9,375.53 $0.00 $1,000.00 $1,423.08 $1,600.00
Emp Benefits-CV Starr
810-4812-
0201
$71,527.50 $4,988.60 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 300 Misc Insurance Premiums &
Fees
810-4812-
0210
$16,713.18 $160.81 $3,000.00 $2,231.65 $3,000.00
Medical Premium
Contribution
810-4812-
0211
$0.00 $96,520.00 $163,100.20 $74,108.37 $76,108.44
Dental Premiums
810-4812-
0213
$0.00 $7,000.00 $15,793.44 $4,556.75 $4,900.00
Vision Benefits
810-4812-
0214
$0.00 $0.00 $2,402.40 $1,900.00 $2,100.00
Worker's Comp Premium
810-4812-
0231
$28,370.20 $22,909.95 $21,808.64 $14,373.98 $0.00
UIB/ETT/FUTA
810-4812-
0251
$7,328.06 $87,858.70 $0.00 $0.00 $0.00
FICA/MEDICARE
810-4812-
0252
$75,553.88 $87,858.70 $93,732.60 $77,370.66 $68,381.65
Legal - CV Starr
810-4812-
0311
$0.00 $7,000.00 $5,000.00 $5,000.00 $5,000.00
Auditing & Accting - CV Starr
810-4812-
0312
$0.00 $9,000.00 $5,000.00 $3,737.93 $5,000.00
Recruitment Costs
810-4812-
0317
$607.00 $1,500.00 $2,000.00 $0.00 $2,000.00
Professional Services
810-4812-
0319
$4,136.19 $15,000.00 $35,000.00 $35,000.00 $37,000.00
Dues and Memberships
810-4812-
0320
$907.80 $2,000.00 $8,000.00 $1,000.00 $3,000.00
Equipment Repair & Maint
810-4812-
0351
$622.61 $0.00 $0.00 $0.00 $0.00
Property Ins. Premium
810-4812-
0360
$0.00 $118,926.59 $122,494.39
Telephone &
Communications
810-4812-
0362
$11,004.74 $12,000.00 $10,000.00 $10,000.00 $10,000.00
Printing & Copying Costs
810-4812-
0365
$7,448.41 $4,000.00 $5,500.00 $5,000.00 $5,000.00
Travel and Training
810-4812-
0366
$250.00 $2,000.00 $5,000.00 $2,000.00 $5,000.00
Postage
810-4812-
0372
$252.00 $600.00 $500.00 $100.00 $100.00
License & Permits
810-4812-
0373
$10,193.99 $5,000.00 $0.00 $7,000.00 $8,000.00
General Supplies
810-4812-
0375
$5,003.37 $5,280.00 $2,000.00 $1,500.00 $2,000.00
Uniforms
810-4812-
0378
$59.00 $0.00 $1,500.00 $500.00 $500.00
Merchandise & Art Sales
810-4812-
0390
$0.00 $3,000.00 $3,000.00 $3,000.00
Marketing and Promotions
810-4812-
0391
$0.00 $15,000.00 $15,000.00 $15,000.00
Admin Costs Allocation -
CVSC
810-4812-
0399
-$19,789.85 $10,000.00 $140,000.00 $140,000.00 $140,000.00 Depreciation Expense
810-4812-
0499
$650,590.00 $0.00 $0.00 $0.00 $0.00
Miscellaneous
810-4812-
0619
$6.63 $0.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 301 Capital
810-4812-
0751
$5,899.00 $405,982.16 $0.00 $104,638.22 $0.00
CV Starr Tax Allocation
810-4812-
0803
$184,007.71 $0.00 $0.00 $0.00 $0.00
CV Starr Operating Expenses
810-4812-
0806
$2,250.00 $0.00 $0.00 $0.00 $0.00
IT Services
810-4812-
4111
$52,051.04 $50,000.00 $0.00 $3,882.00 $0.00
Insurance
810-4812-
4115
$43,515.75 $30,207.50 $15,000.00 $15,000.00 $0.00
Bank Fees
810-4812-
4116
$18,498.33 $4,800.00 $5,000.00 $20,000.00 $0.00
LAFCO & Property Tax
810-4812-
4117
$6,810.50 $5,811.00 $7,000.00 $0.00 $0.00
Total Administrative
Expenses:
$2,152,868.64 $2,009,957.18 $1,637,602.76 $1,494,579.57 $1,443,079.51 Facility/Maint Expenditures
Professional Services
810-4813-
0319
$750.00 $1,000.00 $13,000.00 $8,000.00 $5,000.00
Chemicals
810-4813-
0343
$32,623.62 $30,000.00 $38,000.00 $30,000.00 $30,000.00
Equipment Repair & Maint
810-4813-
0351
$45,818.01 $62,247.08 $40,000.00 $100,000.00 $40,000.00 Telephone
810-4813-
0362
$280.45 $0.00 $0.00 $0.00 $0.00
Travel & Training
810-4813-
0366
$0.00 $4,000.00 $4,000.00 $1,500.00 $1,000.00
General Supplies
810-4813-
0375
$47,613.69 $35,000.00 $30,000.00 $40,000.00 $40,000.00
Uniforms
810-4813-
0378
$0.00 $2,000.00 $2,000.00 $1,000.00 $1,000.00
Small Tools & Equipment
810-4813-
0381
$2,876.57 $2,000.00 $2,000.00 $1,000.00 $1,500.00
Utilities
810-4813-
0383
$365,940.98 $350,000.00 $350,000.00 $412,000.00 $420,000.00 IT Services
810-4813-
4111
$48.97 $0.00 $0.00 $0.00 $0.00
Marketing and Promotions
810-4813-
4114
$2,166.66 $0.00 $0.00 $0.00 $0.00
Alarm/Security
810-4813-
4118
$934.80 $0.00 $0.00 $0.00 $0.00
Ground Maintenance Costs
810-4813-
4119
$4,920.25 $0.00 $0.00 $0.00 $0.00
Total Facility/Maint
Expenditures:
$503,974.00 $486,247.08 $479,000.00 $593,500.00 $538,500.00 Guest Services
Dues & Membership
810-4814-
0320
$722.00 $3,100.00 $0.00 $0.00 $0.00
Copying and Printing
810-4814-
0365
$947.22 $500.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 302 Travel & Training
810-4814-
0366
$0.00 $3,000.00 $0.00 $0.00 $0.00
General Supplies
810-4814-
0375
$252.01 $1,800.00 $0.00 $0.00 $0.00
Uniforms
810-4814-
0378
$0.00 $700.00 $0.00 $0.00 $0.00
Marketing and Promotions
810-4814-
4114
$7,246.64 $15,000.00 $0.00 $0.00 $0.00
Merchandize & Art Sales
810-4814-
4117
$1,350.14 $5,000.00 $0.00 $0.00 $0.00
Total Guest Services: $10,518.01 $29,100.00 $0.00 $0.00 $0.00 Recreation/Program
Expenses
Dues and Memberships
810-4815-
0320
$2,431.00 $1,400.00 $1,500.00 $700.00 $1,000.00
Travel and Training
810-4815-
0366
$1,786.96 $3,000.00 $6,000.00 $3,500.00 $6,000.00
License & Permits
810-4815-
0373
$2,315.25 $3,000.00 $13,000.00 $5,700.00 $8,000.00
General Supplies
810-4815-
0375
$4,451.76 $1,000.00 $1,000.00 $300.00 $1,000.00
Program Supplies
810-4815-
0376
$0.00 $8,620.00 $6,000.00 $5,000.00 $5,000.00
Pool Side Supplies
810-4815-
0377
$0.00 $5,300.00 $5,000.00 $2,500.00 $10,000.00
Uniforms
810-4815-
0378
$2,142.71 $2,200.00 $2,000.00 $2,000.00 $2,500.00
Honorarium Expenses
810-4815-
0379
$889.73 $4,500.00 $3,000.00 $2,000.00 $3,000.00
Gym Side Supplies
810-4815-
0380
$0.00 $2,200.00 $5,000.00 $4,000.00 $4,000.00
Other Recreation Activities
810-4815-
0381
$0.00 $0.00 $10,000.00
Total Recreation/Program
Expenses:
$14,017.41 $31,220.00 $42,500.00 $25,700.00 $50,500.00
Capital Improvement
HVAC System
851-8001-
0731
$1,600,000.00 $36,500.00 $957,000.00
Facility Roof Repairs
851-8002-
0731
$375,000.00 $38,000.00 $300,950.00
Other Capital
851-8003-
0731
$0.00 $0.00 $430,000.00
Total Capital Improvement: $0.00 $1,975,000.00 $74,500.00 $1,687,950.00 Total CV Starr: $2,681,378.06 $2,772,595.26 $6,109,102.76 $2,188,279.57 $3,720,029.51 Total Expenditures: $17,343,211.72 $28,532,394.46 $34,673,045.40 $25,035,807.36 $22,988,970.68 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 303 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
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CCCooonnntttrrraaaccctttuuuaaalll SSSeeerrrvvviiiccceeesss (((222...111%%%))) RRReeepppaaaiiirrrsss &&& MMMaaaiiinnnttteeennnaaannnccceee (((111...555%%%))) IIInnnsssuuurrraaannnccceee (((111%%%)))
MMMaaattteeerrriiiaaalllsss &&& SSSeeerrrvvviiiccceeesss (((000...777%%%))) OOOttthhheeerrr OOOpppeeerrraaatttiiinnnggg (((000...777%%%))) Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Benefits Other Expenditures Transfer Out
Depreciation Salaries Interest
Principal Allocated Overhead Other Operating
Materials & Services Insurance Repairs & Maintenance
Contractual Services Utilities Capital Assets, Net
Administration Allocated Personnel Costs Capital Outlay FY2022
FY2023
FY2024
FY2025
FY2026
0 10
20 30
40 -10
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 304 Expense Objects
Salaries
Comp Time
810-4812-
0103
$4,567.11 $1,932.24 $2,000.00
Total Salaries: $4,567.11 $1,932.24 $2,000.00
Benefits
Emp Benefits-CV Starr
810-4812-
0201
$71,527.50 $4,988.60 $0.00 $0.00 $0.00
Total Benefits: $71,527.50 $4,988.60 $0.00 $0.00 $0.00
Materials & Services
Property Ins. Premium
810-4812-
0360
$0.00 $118,926.59 $122,494.39
Postage
810-4812-
0372
$252.00 $600.00 $500.00 $100.00 $100.00
Merchandise & Art Sales
810-4812-
0390
$0.00 $3,000.00 $3,000.00 $3,000.00
Marketing and Promotions
810-4812-
0391
$0.00 $15,000.00 $15,000.00 $15,000.00
Other Recreation Activities
810-4815-
0381
$0.00 $0.00 $10,000.00
Total Materials & Services: $252.00 $600.00 $18,500.00 $137,026.59 $150,594.39 Other Expenditures
CV Starr Operating Expenses
810-4812-
0806
$2,250.00 $0.00 $0.00 $0.00 $0.00
Total Other Expenditures: $2,250.00 $0.00 $0.00 $0.00 $0.00 Allocated Personnel Costs
Salaries & Wages
610-4610-
0101
$334,407.94 $393,535.34 $263,240.04 $429,106.04 $454,852.40 Overtime
610-4610-
0102
$9,779.86 $7,017.56 $6,031.20 $13,904.38 $14,913.00
Comp Time Payout
610-4610-
0103
$6,365.99 $7,000.00 $8,000.00 $10,651.15 $10,000.00
Vacation Payout
610-4610-
0104
$2,524.10 $0.00 $0.00 $525.04 $0.00
Other Pay
610-4610-
0109
$17,738.69 $13,684.19 $19,000.00 $31,076.10 $32,940.66
Misc Insurance Premium
610-4610-
0210
$1,191.71 $1,777.75 $2,000.00 $1,570.09 $2,000.00
Medical Premium
Contribution
610-4610-
0211
$66,460.44 $96,184.60 $72,069.56 $92,669.00 $93,865.08
Uniforms
610-4610-
0212
$0.00 $2,755.88 $1,917.09 $811.08 $1,500.00
Dental Premiums
610-4610-
0213
$4,297.22 $6,699.10 $4,029.70 $4,951.81 $5,123.00
Vision Care
610-4610-
0214
$1,045.82 $1,486.98 $1,282.01 $1,279.19 $1,300.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 305 PERS
610-4610-
0220
$69,960.62 $94,559.38 $68,484.23 $71,933.88 $76,969.25
Retiree Medical Benefits
610-4610-
0224
$38,351.75 $0.00 $38,000.00 $37,031.02 $38,612.00
Workers Comp Premium
610-4610-
0231
$9,397.32 $38,636.77 $28,509.68 $5,231.00 $6,100.00
FICA/Medicare
610-4610-
0252
$26,415.75 $35,282.44 $20,911.47 $33,933.74 $36,309.10
PERS UAL additional
Payment
610-4610-
0387
-$50,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 Salary/Benefits Allocation
610-4610-
0801
$562,362.26 $469,234.13 $469,234.13 $469,234.13 $469,234.13 Sal/Benefit Recovery Costs
710-0000-
3499
-$181,639.91 -$132,940.48 -$132,940.48 -$132,940.48 -$191,635.08 Salary/Benefits Allocation
710-4710-
0801
$20,000.60 $3,768.72 $20,000.60 $20,000.60 $0.00
Salaries & Wages, Regular
710-4712-
0101
$450,741.72 $484,693.58 $401,441.05 $536,212.00 $568,384.72 Overtime
710-4712-
0102
$22,714.92 $11,671.27 $11,068.03 $20,996.23 $20,000.00
Comp Time Payout
710-4712-
0103
$8,218.65 $6,318.20 $10,000.00 $12,234.61 $10,000.00
Vacation Payout
710-4712-
0104
$1,283.98 $0.00 $0.00 $1,960.66 $2,000.00
Other Pay
710-4712-
0109
$36,825.62 $0.00 $30,000.00 $37,803.20 $38,000.00
Misc Insurance Premiums &
Fees
710-4712-
0210
$1,499.57 $2,058.69 $2,058.00 $1,826.48 $2,191.00
Medical Premium
Contribution
710-4712-
0211
$98,055.31 $122,555.82 $109,906.08 $155,471.00 $160,135.13 Uniforms
710-4712-
0212
$4,138.78 $3,349.54 $3,000.00 $3,707.55 $3,519.00
Dental Premiums
710-4712-
0213
$5,965.09 $8,588.02 $4,029.70 $5,977.44 $7,618.72
Vision Care
710-4712-
0214
$1,640.04 $1,639.53 $1,965.60 $1,588.00 $1,649.05
Pers
710-4712-
0220
$388,604.56 $68,386.63 $68,983.27 $74,124.67 $77,089.66 Retiree Medical Benefits
710-4712-
0224
$48,811.29 $0.00 $46,000.00 $71,268.00 $74,831.40
Worker's Comp Premium
710-4712-
0231
$25,353.13 $24,513.12 $28,509.68 $13,959.71 $7,691.00
FICA/Medicare
710-4712-
0252
$39,185.30 $39,783.14 $31,889.99 $43,413.00 $46,017.78
CALPERS UAL Payment
710-4712-
0387
$0.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00
Salaries & Wages
810-4812-
0101
$944,440.97 $1,128,479.76 $1,061,213.00 $813,000.00 $907,609.00 Overtime
810-4812-
0102
$3,567.54 $4,000.00 $6,485.37 $11,923.00 $12,286.03
Vacation Payout
810-4812-
0104
$11,667.56 $0.00 $0.00 $475.10 $2,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 306 Other Pay
810-4812-
0109
$9,375.53 $0.00 $1,000.00 $1,423.08 $1,600.00
Medical Premium
Contribution
810-4812-
0211
$0.00 $96,520.00 $163,100.20 $74,108.37 $76,108.44
Dental Premiums
810-4812-
0213
$0.00 $7,000.00 $15,793.44 $4,556.75 $4,900.00
Vision Benefits
810-4812-
0214
$0.00 $0.00 $2,402.40 $1,900.00 $2,100.00
Worker's Comp Premium
810-4812-
0231
$28,370.20 $22,909.95 $21,808.64 $14,373.98 $0.00
UIB/ETT/FUTA
810-4812-
0251
$7,328.06 $87,858.70 $0.00 $0.00 $0.00
FICA/MEDICARE
810-4812-
0252
$75,553.88 $87,858.70 $93,732.60 $77,370.66 $68,381.65
Total Allocated Personnel
Costs:
$3,152,001.86 $3,296,867.01 $3,054,156.27 $3,120,641.26 $3,196,196.12 Repairs & Maintenance
Equipment Repair & Maint
610-4612-
0351
$31,294.78 $41,378.00 $50,000.00 $70,000.00 $60,000.00
Building Repair & Maint
610-4612-
0353
$2,987.15 $2,500.00 $2,500.00 $5,000.00 $5,000.00
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,293.02 $2,000.00 $2,000.00 $2,000.00 $2,000.00
Equipment Repair & Maint
710-4711-
0351
$1,951.87 $0.00 $0.00 $728.16 $3,500.00
Equipment Repair & Maint
710-4712-
0351
$82,683.73 $81,081.72 $85,000.00 $86,081.72 $85,000.00
Building Repair & Maint
710-4712-
0353
$10,503.60 $9,000.00 $8,000.00 $8,000.00 $70,000.00
Laundry/Cleaning/Janitorial
710-4712-
0354
$713.98 $750.00 $500.00 $500.00 $500.00
Machinery & Equipment
710-4713-
0741
$0.00 $0.00 $110,000.00 $110,000.00 $70,000.00
Machinery & Equipment
714-4713-
0741
$0.00 $52,614.25 $0.00 $0.00 $0.00
Infrastructure
714-4713-
0751
$0.00 $25,000.00 $30,000.00 $0.00 $0.00
Equipment Repair & Maint
810-4812-
0351
$622.61 $0.00 $0.00 $0.00 $0.00
Equipment Repair & Maint
810-4813-
0351
$45,818.01 $62,247.08 $40,000.00 $100,000.00 $40,000.00 Total Repairs & Maintenance: $178,868.75 $276,571.05 $328,000.00 $382,309.88 $336,000.00 Capital Outlay
CIP-Water Treatment Plant
651-6006-
0731
$0.00 $5,290,344.49 $6,200,000.00 $10,414,000.00 $2,512,000.00 Engineering-Raw Water Line
Rep
651-6007-
0310
$0.00 $201,927.89 $0.00 $0.00 $0.00
CIP Raw Water Line
Replacement
651-6007-
0731
$0.00 $4,055,000.00 $3,772,000.00 $4,272,031.00 $5,538,456.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 307 CIP-Pudding Creek Wtr
Main
651-6008-
0731
$0.00 $826,064.50 $1,015,450.00 $0.00 $1,015,450.00
Madsen Hole
651-6009-
0731
$0.00 $0.00 $300,000.00 $0.00 $300,000.00
Water Meter Replacement
CIP
651-6127-
0731
$10,500.00 $1,390,803.44 $944,464.00 $826,073.00 $0.00
Distribution System RehabCIP651-6128-
0731
$0.00 $718,267.54 $368,505.00 $368,505.00 $0.00
Oneka
651-6129-
0731
$0.00 $800,000.00 $800,000.00 $0.00 $800,000.00
Desalination and
Groundwater
651-6130-
0731
$0.00 $0.00 $0.00 $0.00 $90,000.00
CIP- Sewer Line Pudding
Creek
651-6131-
0731
$0.00 $500,000.00 $1,015,450.00 $0.00 $0.00
CIP- Raw Water Reservoir
651-6135-
0731
$0.00 $28,974.76 $0.00 $0.00 $0.00
CIP - Extend Water System -
Nor
651-6136-
0731
$0.00 $300,000.00 $400,000.00 $0.00 $300,000.00
CIP-Treatment Facility
716-7001-
0731
$0.00 $60,201.03 $0.00 $0.00 $0.00
Pudding Creek Sewer Main
Rel
716-7005-
0731
$0.00 $400,000.00 $400,000.00 $0.00 $400,000.00
Onsite Sodium Hypo
Generator
716-7006-
0731
$0.00 $194,641.38 $0.00 $0.00 $0.00
Elm Street Pump
716-7007-
0731
$0.00 $73,802.75 $0.00 $0.00 $0.00
Dryer Building
Reconstruction
716-7008-
0731
$0.00 $184,480.00 $155,000.00 $20,000.00 $1,017,421.00
Collection System Condition
716-7009-
0731
$0.00 $750,000.00 $425,000.00 $750,000.00 $0.00
Biosolids Storage Removal
716-7010-
0731
$0.00 $130,000.00 $440,000.00 $0.00 $1,400,000.00
Trash Capture
716-7011-
0731
$0.00 $280,000.00 $165,000.00 $0.00 $0.00
HVAC System
851-8001-
0731
$1,600,000.00 $36,500.00 $957,000.00
Facility Roof Repairs
851-8002-
0731
$375,000.00 $38,000.00 $300,950.00
Other Capital
851-8003-
0731
$0.00 $0.00 $430,000.00
Total Capital Outlay: $10,500.00 $16,184,507.78 $18,375,869.00 $16,725,109.00 $15,061,277.00 Interest
Interest
610-4612-
0912
$67,126.57 $5,080.00 $0.00 $0.00 $0.00
Fees
610-4612-
0913
$637.50 $3,000.00 $0.00 $0.00 $0.00
Interest
717-4712-
0912
$93,850.00 $92,010.00 $90,130.00 $90,130.00 $88,210.00
Fees
717-4712-
0913
$0.00 $0.00 $0.00 $465.00 $465.00
Total Interest: $161,614.07 $100,090.00 $90,130.00 $90,595.00 $88,675.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 308 Allocated Overhead
Admin Costs Allocation -
CVSC
810-4812-
0399
-$19,789.85 $10,000.00 $140,000.00 $140,000.00 $140,000.00 Total Allocated Overhead: -$19,789.85 $10,000.00 $140,000.00 $140,000.00 $140,000.00 Capital Assets, Net
Postage
610-4610-
0372
$12,765.18 $7,100.00 $11,000.00 $5,316.00 $6,000.00
General Supplies
610-4610-
0375
$263.80 $0.00 $0.00 $0.00 $0.00
General Supplies
610-4611-
0375
$89,941.57 $100,000.00 $100,000.00 $100,000.00 $110,000.00 Small Tools & Equipment
610-4611-
0381
$11,929.26 $7,500.00 $7,500.00 $7,500.00 $8,000.00
Laboratory
610-4612-
0313
$9,987.37 $15,000.00 $15,000.00 $15,000.00 $15,000.00
Fleet Services
610-4612-
0322
$192,153.21 $58,348.00 $58,348.00 $0.00 $0.00
Laboratory Supplies
610-4612-
0342
$5,986.67 $10,000.00 $10,000.00 $10,000.00 $10,000.00
Chemicals
610-4612-
0343
$34,583.53 $40,000.00 $55,000.00 $5,000.00 $57,500.00
General Supplies
610-4612-
0375
$2,489.02 $3,000.00 $3,000.00 $4,000.00 $4,000.00
Medical/Safety Supplies
610-4612-
0376
$1,590.27 $3,000.00 $3,500.00 $3,500.00 $3,500.00
Small Tools & Equipment
610-4612-
0381
$6,910.91 $7,000.00 $7,000.00 $7,000.00 $170,000.00
Infrastructure
610-4612-
0751
$0.00 $30,000.00 $60,000.00 $440,000.00 $250,000.00
Postage
710-4710-
0372
$3,701.95 $4,000.00 $4,000.00 $4,000.00 $2,089.85
General Supplies
710-4711-
0375
$16,097.68 $15,000.00 $12,000.00 $12,000.00 $14,000.00
Small Tools & Equipment
710-4711-
0381
$3,813.52 $4,000.00 $4,000.00 $4,000.00 $4,000.00
Fleet Services
710-4712-
0322
$326,120.83 $116,994.00 $116,994.00 $215,871.00 $215,871.00 Laboratory Supplies
710-4712-
0342
$0.00 $0.00 $0.00 $307.47 $500.00
Chemicals
710-4712-
0343
$131,541.66 $249,821.21 $140,000.00 $237,746.00 $160,000.00 Postage
710-4712-
0372
$9,100.00 $8,000.00 $8,000.00 $8,000.00 $0.00
General Supplies
710-4712-
0375
$4,436.47 $4,500.00 $4,500.00 $4,500.00 $5,000.00
Medical/Safety Supplies
710-4712-
0376
$5,554.25 $3,000.00 $5,000.00 $5,000.00 $4,500.00
Boot Expense
710-4712-
0377
$2,359.03 $2,400.00 $2,700.00 $2,700.00 $2,500.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 309 Small Tools & Equipment
710-4712-
0381
$7,121.75 $7,000.00 $7,000.00 $7,000.00 $7,500.00
Miscellaneous
710-4712-
0619
-$2.00 $0.00 $0.00 $67.81 $0.00
Capital
810-4812-
0751
$5,899.00 $405,982.16 $0.00 $104,638.22 $0.00
Total Capital Assets, Net: $884,344.93 $1,101,645.37 $634,542.00 $1,203,146.50 $1,049,960.85 Administration
Equipment Repair & Maint
610-4610-
0351
$246.48 $0.00 $0.00 $0.00 $0.00
Telephone &
Communication
610-4610-
0362
$2,551.65 $2,600.00 $2,700.00 $1,911.00 $2,039.00
Allocation to IT Int Serv Fund
610-4610-
0396
$37,288.51 $16,046.99 $37,288.51 $37,288.51 $37,288.51
Admin Costs Allocation
610-4610-
0399
$624,736.51 $430,418.00 $430,418.00 $430,418.00 $430,418.00 Dues & Memberships
610-4612-
0320
$685.82 $500.00 $500.00 $0.00 $0.00
Licenses & Permits
610-4612-
0373
$34,843.31 $24,000.00 $24,000.00 $24,000.00 $24,000.00
Telephone &
Communication
710-4710-
0362
$931.64 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Allocation to IT Int Serv Fund
710-4710-
0396
$51,271.70 $48,140.96 $51,271.70 $51,271.70 $51,271.70
Admin Costs Allocation
710-4710-
0399
$1,368,273.82 $636,754.00 $636,754.00 $636,754.00 $456,691.00 Training/Travel
Reimbursement
710-4711-
0366
$0.00 $3,500.00 $4,500.00 $4,500.00 $4,000.00
Dues & Memberships
710-4712-
0320
$825.83 $1,000.00 $800.00 $800.00 $1,000.00
Training/Travel
Reimbursement
710-4712-
0366
$1,824.03 $1,000.00 $5,000.00 $7,500.00 $8,500.00
Licenses & Permits
710-4712-
0373
$7,804.30 $17,000.00 $17,000.00 $17,000.00 $20,000.00
Legal - CV Starr
810-4812-
0311
$0.00 $7,000.00 $5,000.00 $5,000.00 $5,000.00
Travel and Training
810-4812-
0366
$250.00 $2,000.00 $5,000.00 $2,000.00 $5,000.00
Uniforms
810-4812-
0378
$59.00 $0.00 $1,500.00 $500.00 $500.00
Travel & Training
810-4813-
0366
$0.00 $4,000.00 $4,000.00 $1,500.00 $1,000.00
Dues & Membership
810-4814-
0320
$722.00 $3,100.00 $0.00 $0.00 $0.00
Travel and Training
810-4815-
0366
$1,786.96 $3,000.00 $6,000.00 $3,500.00 $6,000.00
Uniforms
810-4815-
0378
$2,142.71 $2,200.00 $2,000.00 $2,000.00 $2,500.00
Total Administration: $2,136,244.27 $1,203,259.95 $1,234,732.21 $1,226,943.21 $1,056,208.21 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 310 Contractual Services
Legal
610-4610-
0311
$1,145.46 $20,000.00 $20,000.00 $8,510.00 $15,000.00
Auditing & Accounting
610-4610-
0312
$12,091.85 $13,000.00 $9,000.00 $11,630.64 $0.00
Professional Services
610-4610-
0319
$53,398.74 $40,000.00 $0.00 $39,691.00 $41,361.00
Professional Services
610-4612-
0319
$62,650.80 $49,258.00 $40,000.00 $66,770.00 $4,000.00
Recycled Water Design
651-6001-
0311
$0.00 $0.00 $500,000.00 $0.00 $0.00
Auditing & Accounting
710-4710-
0312
$10,091.85 $11,701.00 $10,000.00 $8,000.00 $9,000.00
Professional Services
710-4710-
0319
$40,781.31 $30,000.00 $25,000.00 $25,000.00 $25,000.00
Professional Services
710-4711-
0319
$0.00 $5,000.00 $5,000.00 $5,000.00 $7,000.00
Laboratory
710-4712-
0313
$40,816.69 $45,000.00 $40,000.00 $40,000.00 $40,000.00
Professional Services
710-4712-
0319
$355,074.33 $628,775.39 $325,000.00 $361,493.75 $300,000.00 Auditing & Accting - CV Starr
810-4812-
0312
$0.00 $9,000.00 $5,000.00 $3,737.93 $5,000.00
Professional Services
810-4812-
0319
$4,136.19 $15,000.00 $35,000.00 $35,000.00 $37,000.00
IT Services
810-4812-
4111
$52,051.04 $50,000.00 $0.00 $3,882.00 $0.00
Professional Services
810-4813-
0319
$750.00 $1,000.00 $13,000.00 $8,000.00 $5,000.00
IT Services
810-4813-
4111
$48.97 $0.00 $0.00 $0.00 $0.00
Total Contractual Services: $633,037.23 $917,734.39 $1,027,000.00 $616,715.32 $488,361.00 Insurance
Property Premium
610-4610-
0360
$50,150.89 $62,688.61 $58,731.63 $68,287.07 $72,384.29
Liability Deductible
710-4710-
0359
$0.00 $0.00 $100.00 $100.00 $100.00
Property Premium
710-4710-
0360
$56,506.26 $112,644.83 $113,771.40 $144,069.64 $152,713.82 Misc Insurance Premiums &
Fees
810-4812-
0210
$16,713.18 $160.81 $3,000.00 $2,231.65 $3,000.00
Insurance
810-4812-
4115
$43,515.75 $30,207.50 $15,000.00 $15,000.00 $0.00
Total Insurance: $166,886.08 $205,701.75 $190,603.03 $229,688.36 $228,198.11 Other Operating
Training/Travel
Reimbursement
610-4611-
0366
$3,088.60 $5,000.00 $6,000.00 $4,000.00 $8,000.00
Training/Travel
Reimbursement
610-4612-
0366
$3,326.63 $5,500.00 $7,000.00 $7,000.00 $7,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 311 Recruitment Costs
810-4812-
0317
$607.00 $1,500.00 $2,000.00 $0.00 $2,000.00
Dues and Memberships
810-4812-
0320
$907.80 $2,000.00 $8,000.00 $1,000.00 $3,000.00
Telephone &
Communications
810-4812-
0362
$11,004.74 $12,000.00 $10,000.00 $10,000.00 $10,000.00
Printing & Copying Costs
810-4812-
0365
$7,448.41 $4,000.00 $5,500.00 $5,000.00 $5,000.00
License & Permits
810-4812-
0373
$10,193.99 $5,000.00 $0.00 $7,000.00 $8,000.00
General Supplies
810-4812-
0375
$5,003.37 $5,280.00 $2,000.00 $1,500.00 $2,000.00
Miscellaneous
810-4812-
0619
$6.63 $0.00 $0.00 $0.00 $0.00
CV Starr Tax Allocation
810-4812-
0803
$184,007.71 $0.00 $0.00 $0.00 $0.00
Bank Fees
810-4812-
4116
$18,498.33 $4,800.00 $5,000.00 $20,000.00 $0.00
LAFCO & Property Tax
810-4812-
4117
$6,810.50 $5,811.00 $7,000.00 $0.00 $0.00
Chemicals
810-4813-
0343
$32,623.62 $30,000.00 $38,000.00 $30,000.00 $30,000.00
Telephone
810-4813-
0362
$280.45 $0.00 $0.00 $0.00 $0.00
General Supplies
810-4813-
0375
$47,613.69 $35,000.00 $30,000.00 $40,000.00 $40,000.00
Uniforms
810-4813-
0378
$0.00 $2,000.00 $2,000.00 $1,000.00 $1,000.00
Small Tools & Equipment
810-4813-
0381
$2,876.57 $2,000.00 $2,000.00 $1,000.00 $1,500.00
Marketing and Promotions
810-4813-
4114
$2,166.66 $0.00 $0.00 $0.00 $0.00
Alarm/Security
810-4813-
4118
$934.80 $0.00 $0.00 $0.00 $0.00
Ground Maintenance Costs
810-4813-
4119
$4,920.25 $0.00 $0.00 $0.00 $0.00
Copying and Printing
810-4814-
0365
$947.22 $500.00 $0.00 $0.00 $0.00
Travel & Training
810-4814-
0366
$0.00 $3,000.00 $0.00 $0.00 $0.00
General Supplies
810-4814-
0375
$252.01 $1,800.00 $0.00 $0.00 $0.00
Uniforms
810-4814-
0378
$0.00 $700.00 $0.00 $0.00 $0.00
Marketing and Promotions
810-4814-
4114
$7,246.64 $15,000.00 $0.00 $0.00 $0.00
Merchandize & Art Sales
810-4814-
4117
$1,350.14 $5,000.00 $0.00 $0.00 $0.00
Dues and Memberships
810-4815-
0320
$2,431.00 $1,400.00 $1,500.00 $700.00 $1,000.00
License & Permits
810-4815-
0373
$2,315.25 $3,000.00 $13,000.00 $5,700.00 $8,000.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 312 General Supplies
810-4815-
0375
$4,451.76 $1,000.00 $1,000.00 $300.00 $1,000.00
Program Supplies
810-4815-
0376
$0.00 $8,620.00 $6,000.00 $5,000.00 $5,000.00
Pool Side Supplies
810-4815-
0377
$0.00 $5,300.00 $5,000.00 $2,500.00 $10,000.00
Honorarium Expenses
810-4815-
0379
$889.73 $4,500.00 $3,000.00 $2,000.00 $3,000.00
Gym Side Supplies
810-4815-
0380
$0.00 $2,200.00 $5,000.00 $4,000.00 $4,000.00
Total Other Operating: $362,203.50 $171,911.00 $159,000.00 $147,700.00 $149,500.00 Principal
Principal
610-4612-
0911
$25,357.20 $332,000.00 $0.00 $0.00 $0.00
Principal
717-4712-
0911
$0.00 $93,000.00 $95,000.00 $95,000.00 $97,000.00
Total Principal: $25,357.20 $425,000.00 $95,000.00 $95,000.00 $97,000.00 Utilities
Utilities
610-4612-
0383
$174,939.69 $175,000.00 $192,000.00 $192,000.00 $200,000.00 Utilities
710-4712-
0383
$305,844.13 $300,000.00 $315,000.00 $315,000.00 $325,000.00 Utilities
810-4813-
0383
$365,940.98 $350,000.00 $350,000.00 $412,000.00 $420,000.00 Total Utilities: $846,724.80 $825,000.00 $857,000.00 $919,000.00 $945,000.00 Depreciation
Depreciation Expense
610-4610-
0499
$364,563.00 $0.00 $0.00 $0.00 $0.00
Depreciation Expense
710-4710-
0499
$816,894.00 $0.00 $0.00 $0.00 $0.00
Depreciation Expense
810-4812-
0499
$650,590.00 $0.00 $0.00 $0.00 $0.00
Total Depreciation: $1,832,047.00 $0.00 $0.00 $0.00 $0.00 Transfer Out
Transfer to Other Funds
610-7999-
0799
$0.00 $177,534.00 $734,239.52 $0.00 $0.00
Transfer to other Funds
612-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
615-7999-
0799
$0.00 $1,724,194.00 $2,397,589.00 $0.00 $0.00
Transfer to Other Funds
640-7999-
0799
$2,950,000.00 $0.00 $698,505.00 $0.00 $0.00
Transfer to Other Funds
710-4522-
0799
$2,882,899.05 $0.00 $185,130.00 $0.00 $0.00
Transfer to Other Funds
710-7999-
0799
$0.00 $345,451.56 $875,949.26 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 313 Transfer to other Funds
712-7999-
0799
$75,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
715-7999-
0799
$0.00 $1,345,267.00 $872,533.00 $0.00 $0.00
Transfer to other Funds
716-7999-
0799
$780,000.00 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
717-7999-
0799
$136,243.33 $0.00 $0.00 $0.00 $0.00
Transfer to Other Funds
740-7999-
0799
$0.00 $0.00 $725,000.00 $0.00 $0.00
Transfer to Other Funds
810-7999-
0799
$0.00 $216,071.00 $1,975,000.00 $0.00 $0.00
Total Transfer Out: $6,899,142.38 $3,808,517.56 $8,463,945.78 $0.00 $0.00 Total Expense Objects: $17,343,211.72 $28,532,394.46 $34,673,045.40 $25,035,807.36 $22,988,970.68 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenues Summary
$9,307,754
-$20,400,461
(-68.67% vs. prior year)
Enterprise Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
$25M
$30M
$35M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 314 Revenue by Fund
2026 Revenue by Fund
WWWaaasssttteeewwwaaattteeerrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((333999...999%%%))) WWWaaattteeerrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((333333...777%%%))) CCCVVV SSStttaaarrrrrr EEEnnnttteeerrrppprrriiissseee FFFuuunnnddd (((222666...555%%%))) Budgeted and Historical 2026 Revenue by Fund
Millions
Grey background indicates budgeted figures.
CV Starr Enterprise Fund Water Enterprise Fund Wastewater Enterprise Fund FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 25
30 35
Water Enterprise Fund
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 315 Water Works O & M
Investment Interest
Earned
610-0000-
3611
$2,691.81 $8,000.00 $2,000.00 $0.00 $0.00
Miscellaneous Revenue
610-0000-
3998
$25,032.54 $26,000.00 $4,000.00 $26,000.00 $26,000.00
Water Sales - In City
610-0000-
6101
$2,862,400.09 $2,948,000.00 $2,896,373.51 $2,903,044.33 $2,903,044.33 Late Payment Penalties
610-0000-
6103
$39,655.41 $45,000.00 $47,940.00 $25,000.00 $25,000.00
Misc Water Sales
610-0000-
6104
$46,922.53 $50,000.00 $50,000.00 $22,000.00 $26,000.00
Permit Inspection Fee
610-0000-
6105
$838.00 $500.00 $300.00 $330.00 $500.00
Final Notice Fee
610-0000-
6106
$4,350.00 $6,000.00 $4,000.00 $5,000.00 $5,000.00
Water Lateral Install Fees
610-0000-
6110
$12,067.00 $15,000.00 $14,000.00 $11,801.00 $15,000.00
Received from Collection
Acct
610-0000-
6117
$127.95 $500.00 $0.00 $1,276.56 $0.00
Card Processing Fee
610-0000-
6121
$85.00 $60.00 $0.00 $20.00 $30.00
Transfers from Other
Funds
610-7999-
7999
$2,882,899.05 $431,694.00 $0.00 $0.00 $0.00
Total Water Works O & M: $5,877,069.38 $3,530,754.00 $3,018,613.51 $2,994,471.89 $3,000,574.33 Water Recession Reserve
Transfer from Other
Funds
612-7999-
7999
$0.00 $177,534.00 $134,239.52 $0.00 $0.00
Total Water Recession
Reserve:
$0.00 $177,534.00 $134,239.52 $0.00 $0.00
Non-Routine
Maintenance-Water
Investment Interest
Earned
614-0000-
3611
$427.42 $100.00 $200.00 $500.00 $500.00
Total Non-Routine
Maintenance-Water:
$427.42 $100.00 $200.00 $500.00 $500.00
Capital Reserve-Water
Investment Interest
Earned
615-0000-
3611
$123,284.81 $10,000.00 $70,000.00 $100,000.00 $90,000.00 Transfer from Other
Funds
615-7999-
7999
$0.00 $0.00 $600,000.00 $0.00 $0.00
Total Capital Reserve- Water:
$123,284.81 $10,000.00 $670,000.00 $100,000.00 $90,000.00 Water Works Capacity
Fees
Investment Interest
Earned
640-0000-
3611
$17,946.45 $1,000.00 $15,000.00 $28,913.00 $21,391.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 316 Water Capacity FeesResident.
640-0000-
6302
$51,758.38 $50,000.00 $20,000.00 $23,920.99 $20,000.00
Total Water Works
Capacity Fees:
$69,704.83 $51,000.00 $35,000.00 $52,833.99 $41,391.00
Water Capital Projects
Transfers from Other
Funds
651-7999-
7999
$2,950,000.00 $12,569,703.00 $15,312,558.00 $0.00 $0.00 Total Water Capital
Projects:
$2,950,000.00 $12,569,703.00 $15,312,558.00 $0.00 $0.00 Total Water Enterprise Fund: $9,020,486.44 $16,339,091.00 $19,170,611.03 $3,147,805.88 $3,132,465.33 Wastewater Enterprise Fund
Wastewater O & M
Investment Interest
Earned
710-0000-
3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00
Miscellaneous Revenue
710-0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 Sewer Service
710-0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 Mackerricher Sewer
Service
710-0000-
6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00
Permit/Inspection
710-0000-
6112
$1,080.00 $0.00 $0.00 $640.00 $700.00
Card Processing Fee
710-0000-
6121
$60.00 $50.00 $50.00 $264.10 $300.00
Drainage Fees
710-0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00
Installation Fees
710-0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00
Transfers from Other
Funds
710-7999-
7999
$136,243.33 $114,767.00 $0.00 $0.00 $0.00
Total Wastewater O & M: $3,618,444.40 $3,611,523.20 $3,590,028.15 $3,547,437.03 $3,605,454.80 Waste Water Recession
Reserve
Transfer from Other
Funds
712-7999-
7999
$0.00 $160,441.56 $175,949.26 $0.00 $0.00
Total Waste Water
Recession Reserve:
$0.00 $160,441.56 $175,949.26 $0.00 $0.00
Capital Project Fund- WWtr
Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Transfer from Other
Funds
715-7999-
7999
$0.00 $0.00 $700,000.00 $0.00 $0.00
Total Capital Project Fund- WWtr:
$69,781.88 $7,000.00 $745,000.00 $62,000.00 $43,000.00
WW Capital Projects
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 317 Transfer from Other
Funds
716-7999-
7999
$780,000.00 $1,330,000.00 $1,597,533.00 $0.00 $0.00
Total WW Capital Projects: $780,000.00 $1,330,000.00 $1,597,533.00 $0.00 $0.00 JPFA - WW Plant Bonds
Transfers from Other
Funds
717-7999-
7999
$0.00 $185,010.00 $185,130.00 $0.00 $0.00
Total JPFA - WW Plant
Bonds:
$0.00 $185,010.00 $185,130.00 $0.00 $0.00
Wastewater Capacity Fees
Investment Interest
Earned
740-0000-
3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00
Sewer Capacity FeesResident.740-0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00
Sewer Capacity Fees -
Comm.
740-0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00
Total Wastewater Capacity
Fees:
$64,940.25 $28,000.00 $25,000.00 $27,426.24 $61,395.00
Total Wastewater Enterprise
Fund:
$4,533,166.53 $5,321,974.76 $6,318,640.41 $3,636,863.27 $3,709,849.80 CV Starr Enterprise Fund
CV Starr Center
Sec Property Tax, Current
Year
810-0000-
3110
$305,258.18 $283,126.99 $305,118.50 $308,561.00 $311,646.61 CV Starr Sales Tax
810-0000-
3132
$1,175,441.29 $1,199,769.00 $1,184,288.00 $1,247,000.00 $1,230,000.00 Investment Interest
Income
810-0000-
3611
$73,532.06 $10,000.00 $10,000.00 $42,000.00 $30,000.00
Miscellaneous Revenue
810-0000-
3998
$28,376.84 $40,000.00 $20,000.00 $10,000.00 $15,000.00
Charges for Services
810-0000-
3999
-$880.12 $596,248.46 $0.00 $0.00 $0.00
CV Starr Facility Revenue
810-0000-
6120
$6,279.71 $0.00 $1,320.00 $600.00 $1,000.00
Refunds & Rebates
810-0000-
6121
-$1,607.00 $0.00 $0.00 $4,000.00 $0.00
Merchandise Sales, Net
810-0000-
6122
$5,877.70 $0.00 $6,000.00 $5,500.00 $6,000.00
Facility Rentals
810-0000-
6123
$40,947.89 $0.00 $40,000.00 $53,000.00 $55,000.00
Enrichment Programs
810-0000-
6124
$79,698.83 $0.00 $61,600.00 $55,000.00 $60,000.00
Facility Passes
810-0000-
6125
$465,219.00 $0.00 $609,136.95 $740,119.36 $747,520.55
Commissions Revenue
810-0000-
6127
$3,511.79 $0.00 $1,500.00 $3,500.00 $3,500.00
Grants
810-0000-
6128
$0.00 $0.00 $5,000.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 318 Cash Over/Short
810-0000-
6129
-$185.27 $0.00 $0.00 $0.00 $0.00
2nd Grade Swim Revenue
810-0000-
6130
$0.00 $5,771.40 $5,771.40
Cost Allocations - MCRPD
810-4812-
3499
$103,619.26 $0.00 $0.00 $0.00 $0.00
Total CV Starr Center: $2,285,090.16 $2,129,144.45 $2,243,963.45 $2,475,051.76 $2,465,438.56 CV Starr Recession
Reserve
Transfer from Other
Funds
812-7999-
7999
$0.00 $216,071.00 $0.00 $0.00 $0.00
Total CV Starr Recession
Reserve:
$0.00 $216,071.00 $0.00 $0.00 $0.00
CV STARR CAPITAL
IMPROVEMENT
Transfers from Other
Funds
851-7999-
7999
$0.00 $1,975,000.00 $0.00 $0.00
Total CV STARR CAPITAL
IMPROVEMENT:
$0.00 $1,975,000.00 $0.00 $0.00
Total CV Starr Enterprise
Fund:
$2,285,090.16 $2,345,215.45 $4,218,963.45 $2,475,051.76 $2,465,438.56 Total: $15,838,743.13 $24,006,281.21 $29,708,214.89 $9,259,720.91 $9,307,753.69 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenues by Source
Projected 2026 Revenues by Source
CCChhhaaarrrgggeeesss fffooorrr SSSeeerrrvvviiiccceeesss (((777777...888%%%))) SSSaaallleeesss &&& UUUssseee TTTaaaxxx (((111333...222%%%))) PPPrrrooopppeeerrrtttyyy TTTaaaxxx (((333...333%%%)))
OOOttthhheeerrr NNNooonnn OOOpppeeerrraaatttiiinnnggg (((333%%%))) IIInnnttteeerrreeesssttt (((222...111%%%)))
OOOttthhheeerrr OOOpppeeerrraaatttiiinnnggg (((000...444%%%))) OOOttthhheeerrr RRReeevvveeennnuuueee (((000...000666%%%))) City of Fort Bragg | FY 2025/2026 Proposed Budget Page 319 Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfer from Other Funds Other Revenues Capital Grant
Other Revenue Other Operating Interest
Other Non Operating Property Tax Sales & Use Tax
Charges for Services
FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 25
30 35
Revenue Source
Property Tax
Sec Property Tax,
Current Year
810-0000-
3110
$305,258.18 $283,126.99 $305,118.50 $308,561.00 $311,646.61 Total Property Tax: $305,258.18 $283,126.99 $305,118.50 $308,561.00 $311,646.61 Sales & Use Tax
CV Starr Sales Tax
810-0000-
3132
$1,175,441.29 $1,199,769.00 $1,184,288.00 $1,247,000.00 $1,230,000.00 Total Sales & Use Tax: $1,175,441.29 $1,199,769.00 $1,184,288.00 $1,247,000.00 $1,230,000.00 Charges for Services
Water Sales - In City
610-0000-
6101
$2,862,400.09 $2,948,000.00 $2,896,373.51 $2,903,044.33 $2,903,044.33 Late Payment
Penalties
610-0000-
6103
$39,655.41 $45,000.00 $47,940.00 $25,000.00 $25,000.00
Misc Water Sales
610-0000-
6104
$46,922.53 $50,000.00 $50,000.00 $22,000.00 $26,000.00
Permit Inspection Fee
610-0000-
6105
$838.00 $500.00 $300.00 $330.00 $500.00
Final Notice Fee
610-0000-
6106
$4,350.00 $6,000.00 $4,000.00 $5,000.00 $5,000.00
Received from
Collection Acct
610-0000-
6117
$127.95 $500.00 $0.00 $1,276.56 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 320 Card Processing Fee
610-0000-
6121
$85.00 $60.00 $0.00 $20.00 $30.00
Sewer Service
710-0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 Mackerricher Sewer
Service
710-0000-
6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00
Permit/Inspection
710-0000-
6112
$1,080.00 $0.00 $0.00 $640.00 $700.00
Card Processing Fee
710-0000-
6121
$60.00 $50.00 $50.00 $264.10 $300.00
Drainage Fees
710-0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00
Installation Fees
710-0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00
Charges for Services
810-0000-
3999
-$880.12 $596,248.46 $0.00 $0.00 $0.00
CV Starr Facility
Revenue
810-0000-
6120
$6,279.71 $0.00 $1,320.00 $600.00 $1,000.00
Refunds & Rebates
810-0000-
6121
-$1,607.00 $0.00 $0.00 $4,000.00 $0.00
Merchandise Sales, Net
810-0000-
6122
$5,877.70 $0.00 $6,000.00 $5,500.00 $6,000.00
Facility Rentals
810-0000-
6123
$40,947.89 $0.00 $40,000.00 $53,000.00 $55,000.00
Enrichment Programs
810-0000-
6124
$79,698.83 $0.00 $61,600.00 $55,000.00 $60,000.00
Facility Passes
810-0000-
6125
$465,219.00 $0.00 $609,136.95 $740,119.36 $747,520.55
Commissions Revenue
810-0000-
6127
$3,511.79 $0.00 $1,500.00 $3,500.00 $3,500.00
Total Charges for
Services:
$6,944,330.45 $7,038,064.66 $7,151,748.61 $7,218,377.28 $7,244,439.68 Other Revenue
2nd Grade Swim
Revenue
810-0000-
6130
$0.00 $5,771.40 $5,771.40
Total Other Revenue: $0.00 $5,771.40 $5,771.40
Other Revenues
Cost Allocations -
MCRPD
810-4812-
3499
$103,619.26 $0.00 $0.00 $0.00 $0.00
Total Other Revenues: $103,619.26 $0.00 $0.00 $0.00 $0.00 Other Operating
Miscellaneous Revenue
610-0000-
3998
$25,032.54 $26,000.00 $4,000.00 $26,000.00 $26,000.00
Water Lateral Install
Fees
610-0000-
6110
$12,067.00 $15,000.00 $14,000.00 $11,801.00 $15,000.00
Cash Over/Short
810-0000-
6129
-$185.27 $0.00 $0.00 $0.00 $0.00
Total Other Operating: $36,914.27 $41,000.00 $18,000.00 $37,801.00 $41,000.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 321 Capital Grant
Grants
810-0000-
6128
$0.00 $0.00 $5,000.00 $0.00 $0.00
Total Capital Grant: $0.00 $0.00 $5,000.00 $0.00 $0.00
Interest
Investment Interest
Earned
610-0000-
3611
$2,691.81 $8,000.00 $2,000.00 $0.00 $0.00
Investment Interest
Earned
614-0000-
3611
$427.42 $100.00 $200.00 $500.00 $500.00
Investment Interest
Earned
615-0000-
3611
$123,284.81 $10,000.00 $70,000.00 $100,000.00 $90,000.00 Investment Interest
Earned
640-0000-
3611
$17,946.45 $1,000.00 $15,000.00 $28,913.00 $21,391.00
Investment Interest
Earned
710-0000-
3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00
Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Investment Interest
Earned
740-0000-
3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00
Investment Interest
Income
810-0000-
3611
$73,532.06 $10,000.00 $10,000.00 $42,000.00 $30,000.00
Total Interest: $312,423.80 $49,100.00 $167,200.00 $244,413.00 $195,391.00 Other Non Operating
Water Capacity FeesResident.640-0000-
6302
$51,758.38 $50,000.00 $20,000.00 $23,920.99 $20,000.00
Miscellaneous Revenue
710-0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 Sewer Capacity FeesResident.740-0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00
Sewer Capacity Fees -
Comm.
740-0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00
Miscellaneous Revenue
810-0000-
3998
$28,376.84 $40,000.00 $20,000.00 $10,000.00 $15,000.00
Total Other Non
Operating:
$211,613.50 $210,000.00 $196,450.00 $197,797.23 $279,505.00 Transfer from Other
Funds
Transfers from Other
Funds
610-7999-
7999
$2,882,899.05 $431,694.00 $0.00 $0.00 $0.00
Transfer from Other
Funds
612-7999-
7999
$0.00 $177,534.00 $134,239.52 $0.00 $0.00
Transfer from Other
Funds
615-7999-
7999
$0.00 $0.00 $600,000.00 $0.00 $0.00
Transfers from Other
Funds
651-7999-
7999
$2,950,000.00 $12,569,703.00 $15,312,558.00 $0.00 $0.00 Transfers from Other
Funds
710-7999-
7999
$136,243.33 $114,767.00 $0.00 $0.00 $0.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 322 Transfer from Other
Funds
712-7999-
7999
$0.00 $160,441.56 $175,949.26 $0.00 $0.00
Transfer from Other
Funds
715-7999-
7999
$0.00 $0.00 $700,000.00 $0.00 $0.00
Transfer from Other
Funds
716-7999-
7999
$780,000.00 $1,330,000.00 $1,597,533.00 $0.00 $0.00
Transfers from Other
Funds
717-7999-
7999
$0.00 $185,010.00 $185,130.00 $0.00 $0.00
Transfer from Other
Funds
812-7999-
7999
$0.00 $216,071.00 $0.00 $0.00 $0.00
Transfers from Other
Funds
851-7999-
7999
$0.00 $1,975,000.00 $0.00 $0.00
Total Transfer from
Other Funds:
$6,749,142.38 $15,185,220.56 $20,680,409.78 $0.00 $0.00 Total Revenue Source: $15,838,743.13 $24,006,281.21 $29,708,214.89 $9,259,720.91 $9,307,753.69 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenue by Department
Projected 2026 Revenue by Department
WWWaaasssttteeewwwaaattteeerrr (((333999...999%%%)))
WWWaaattteeerrr (((333333...777%%%)))
CCCVVV SSStttaaarrrrrr (((222666...555%%%)))
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 323 Budgeted and Historical 2026 Revenue by Department
Millions
Grey background indicates budgeted figures.
CV Starr Water Wastewater
FY2022
FY2023
FY2024
FY2025
FY2026
0 5
10 15
20 25
30 35
Revenue
Wastewater
Non Departmental
Investment Interest
Earned
710-0000-
3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00
Miscellaneous
Revenue
710-0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 Sewer Service
710-0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 Mackerricher Sewer
Service
710-0000-
6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00
Permit/Inspection
710-0000-
6112
$1,080.00 $0.00 $0.00 $640.00 $700.00
Card Processing Fee
710-0000-
6121
$60.00 $50.00 $50.00 $264.10 $300.00
Drainage Fees
710-0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00
Installation Fees
710-0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00
Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Investment Interest
Earned
740-0000-
3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00
Sewer Capacity FeesResident.740-0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 324 Sewer Capacity Fees -
Comm.
740-0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00
Grants
810-0000-
6128
$0.00 $0.00 $5,000.00 $0.00 $0.00
Total Non
Departmental:
$3,616,923.20 $3,531,756.20 $3,665,028.15 $3,636,863.27 $3,709,849.80 Transfers between
funds
Transfers from Other
Funds
710-7999-
7999
$136,243.33 $114,767.00 $0.00 $0.00 $0.00
Transfer from Other
Funds
712-7999-
7999
$0.00 $160,441.56 $175,949.26 $0.00 $0.00
Transfer from Other
Funds
715-7999-
7999
$0.00 $0.00 $700,000.00 $0.00 $0.00
Transfer from Other
Funds
716-7999-
7999
$780,000.00 $1,330,000.00 $1,597,533.00 $0.00 $0.00
Transfers from Other
Funds
717-7999-
7999
$0.00 $185,010.00 $185,130.00 $0.00 $0.00
Transfer from Other
Funds
812-7999-
7999
$0.00 $216,071.00 $0.00 $0.00 $0.00
Total Transfers between
funds:
$916,243.33 $2,006,289.56 $2,658,612.26 $0.00 $0.00
Total Wastewater: $4,533,166.53 $5,538,045.76 $6,323,640.41 $3,636,863.27 $3,709,849.80 Water
Non Departmental
Investment Interest
Earned
610-0000-
3611
$2,691.81 $8,000.00 $2,000.00 $0.00 $0.00
Miscellaneous
Revenue
610-0000-
3998
$25,032.54 $26,000.00 $4,000.00 $26,000.00 $26,000.00
Water Sales - In City
610-0000-
6101
$2,862,400.09 $2,948,000.00 $2,896,373.51 $2,903,044.33 $2,903,044.33 Late Payment
Penalties
610-0000-
6103
$39,655.41 $45,000.00 $47,940.00 $25,000.00 $25,000.00
Misc Water Sales
610-0000-
6104
$46,922.53 $50,000.00 $50,000.00 $22,000.00 $26,000.00
Permit Inspection Fee
610-0000-
6105
$838.00 $500.00 $300.00 $330.00 $500.00
Final Notice Fee
610-0000-
6106
$4,350.00 $6,000.00 $4,000.00 $5,000.00 $5,000.00
Water Lateral Install
Fees
610-0000-
6110
$12,067.00 $15,000.00 $14,000.00 $11,801.00 $15,000.00
Received from
Collection Acct
610-0000-
6117
$127.95 $500.00 $0.00 $1,276.56 $0.00
Card Processing Fee
610-0000-
6121
$85.00 $60.00 $0.00 $20.00 $30.00
Investment Interest
Earned
614-0000-
3611
$427.42 $100.00 $200.00 $500.00 $500.00
Investment Interest
Earned
615-0000-
3611
$123,284.81 $10,000.00 $70,000.00 $100,000.00 $90,000.00 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 325 Investment Interest
Earned
640-0000-
3611
$17,946.45 $1,000.00 $15,000.00 $28,913.00 $21,391.00
Water Capacity FeesResident.640-0000-
6302
$51,758.38 $50,000.00 $20,000.00 $23,920.99 $20,000.00
Total Non
Departmental:
$3,187,587.39 $3,160,160.00 $3,123,813.51 $3,147,805.88 $3,132,465.33 Transfers between
funds
Transfers from Other
Funds
610-7999-
7999
$2,882,899.05 $431,694.00 $0.00 $0.00 $0.00
Transfer from Other
Funds
612-7999-
7999
$0.00 $177,534.00 $134,239.52 $0.00 $0.00
Transfer from Other
Funds
615-7999-
7999
$0.00 $0.00 $600,000.00 $0.00 $0.00
Transfers from Other
Funds
651-7999-
7999
$2,950,000.00 $12,569,703.00 $15,312,558.00 $0.00 $0.00 Total Transfers between
funds:
$5,832,899.05 $13,178,931.00 $16,046,797.52 $0.00 $0.00 Total Water: $9,020,486.44 $16,339,091.00 $19,170,611.03 $3,147,805.88 $3,132,465.33 CV Starr
Non Departmental
Sec Property Tax,
Current Year
810-0000-
3110
$305,258.18 $283,126.99 $305,118.50 $308,561.00 $311,646.61 CV Starr Sales Tax
810-0000-
3132
$1,175,441.29 $1,199,769.00 $1,184,288.00 $1,247,000.00 $1,230,000.00 Investment Interest
Income
810-0000-
3611
$73,532.06 $10,000.00 $10,000.00 $42,000.00 $30,000.00
Miscellaneous
Revenue
810-0000-
3998
$28,376.84 $40,000.00 $20,000.00 $10,000.00 $15,000.00
Charges for Services
810-0000-
3999
-$880.12 $596,248.46 $0.00 $0.00 $0.00
CV Starr Facility
Revenue
810-0000-
6120
$6,279.71 $0.00 $1,320.00 $600.00 $1,000.00
Refunds & Rebates
810-0000-
6121
-$1,607.00 $0.00 $0.00 $4,000.00 $0.00
Merchandise Sales,
Net
810-0000-
6122
$5,877.70 $0.00 $6,000.00 $5,500.00 $6,000.00
Facility Rentals
810-0000-
6123
$40,947.89 $0.00 $40,000.00 $53,000.00 $55,000.00
Enrichment Programs
810-0000-
6124
$79,698.83 $0.00 $61,600.00 $55,000.00 $60,000.00
Facility Passes
810-0000-
6125
$465,219.00 $0.00 $609,136.95 $740,119.36 $747,520.55
Commissions
Revenue
810-0000-
6127
$3,511.79 $0.00 $1,500.00 $3,500.00 $3,500.00
Cash Over/Short
810-0000-
6129
-$185.27 $0.00 $0.00 $0.00 $0.00
2nd Grade Swim
Revenue
810-0000-
6130
$0.00 $5,771.40 $5,771.40
Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 326 Total Non
Departmental:
$2,181,470.90 $2,129,144.45 $2,238,963.45 $2,475,051.76 $2,465,438.56 Transfers between
funds
Transfers from Other
Funds
851-7999-
7999
$0.00 $1,975,000.00 $0.00 $0.00
Total Transfers between
funds:
$0.00 $0.00 $1,975,000.00 $0.00 $0.00
Administrative
Expenses
Cost Allocations -
MCRPD
810-4812-
3499
$103,619.26 $0.00 $0.00 $0.00 $0.00
Total Administrative
Expenses:
$103,619.26 $0.00 $0.00 $0.00 $0.00
Total CV Starr: $2,285,090.16 $2,129,144.45 $4,213,963.45 $2,475,051.76 $2,465,438.56 Total Revenue: $15,838,743.13 $24,006,281.21 $29,708,214.89 $9,259,720.91 $9,307,753.69 Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 327 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 | FY 2025/2026 Proposed Budget Page 328 FY 2024/25 Top Accomplishments
Working with Oneka Technologies on a floating desalination project Started construction on the water treatment facility
Working with the engineers on the Water Distribution Master Plan Raw water Reservoir Project preliminary work
Started construction on raw water line replacement
Completed the 2024 Watershed Sanitary Survey
Refurbished Distribution Water Storage Tank 2
Performance / Workload Measures
INDICATORS FY24 FY25
WATER
Avg. Number of Customer Accounts billed-Monthly 2807 2817 Water annual demand in million gallons 166.5 173.231
Available supply of water in million gallons 211.9 216.996 Total Customer Service Calls 3816 2336
Meter Installs/removals/change outs 687 1468
Leak Investigations 63 85
Turn on/offs 538 636
Manual Reads 2487 3810
FY 2025/26 Top Priorities
Complete the Water Treatment Plant Rehabilitation Project Complete the engineering and development planning of the acquired MCPRD property Completed the construction on the Raw Water Line Replacement Project City of Fort Bragg | FY 2025/2026 Proposed Budget Page 329 Revenues Summary
Revenues for the Water Enterprise Fund are projected to remain flat in FY 2025/26, totaling $3,000,574 (Operating) + $123,240 Capacity Fees . This estimate is consistent with prior year collections and reflects current rate structures and consumption patterns.
The City is in the process of conducting a comprehensive water rate study, expected to take approximately 4 to 6 months to complete. The outcome of this study may impact future revenue projections depending on the recommended adjustments to the rate structure.
The City’s water rates are designed to recover the full cost of providing water service, including day-to-day operational expenses, debt service obligations, and planned infrastructure improvements. Any future adjustments to the rate structure will be aimed at maintaining financial sustainability, ensuring regulatory compliance, and supporting the City’s long-term capital improvement needs.
Staff will continue to monitor the results of the rate study and provide updates as needed to ensure that the Water Enterprise Fund remains financially stable and able to support the City's water infrastructure and service delivery goals. $0
-$3,123,814
(-100.00% vs. prior year)
Water Department Adopted and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 330 Water Enterprise Expenditures
$0
-$2,240,195
(-100.00% vs. prior year)
Water Department Adopted and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 331 Expenditures by Expense Type
The Water Enterprise Budget for FY 2025 is $2.8 million, representing a 6% decrease from the prior fiscal year. This reduction is primarily attributed to the full payoff of outstanding Water Enterprise debt, which previously accounted for $337,080 in annual expenses. With this obligation eliminated, the fund gains greater flexibility to allocate resources toward future capital improvement projects.
Outside of debt service savings, the FY 2025 budget includes a proposed $170,000 allocation for the purchase of equipment and small tools, aimed at supporting operational efficiency and long-term service reliability.
Several cost pressures are anticipated in the upcoming year. Utility expenses, particularly electricity, have increased significantly—up 35% per month compared to the prior year—driven by both rate hikes and modest increases in consumption. Additionally, property insurance premiums have risen by 25%, and the cost of parts and materials has led to a $15,000 increase in the equipment repair and general supplies budgets.
The ongoing rate study is a key initiative for ensuring the Water Enterprise Fund remains financially sustainable. With debt obligations now retired, the study will help guide future rate structures to cover rising operational costs, support necessary infrastructure reinvestment, and maintain high service standards without reintroducing long-term debt.
Budgeted Expenditures by Expense Type
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 332 Budgeted and Historical Expenditures by Expense Type
Millions
Principal
Materials & Services
Interest
Depreciation
Other Operating
Repairs & Maintenance
Insurance
Contractual Services
Utilities
Capital Assets, Net
Administration
Allocated Personnel Costs
FY2022FY2023FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Allocated Personnel Costs
Water Administration
Salaries & Wages
610-4610-
0101
$334,408 $393,535 $263,240 $429,106 $454,852 6%
Overtime
610-4610-
0102
$9,780 $7,018 $6,031 $13,904 $14,913 7.3%
Comp Time Payout
610-4610-
0103
$6,366 $7,000 $8,000 $10,651 $10,000 -6.1%
Vacation Payout
610-4610-
0104
$2,524 $0 $0 $525 $0 -100%
Other Pay
610-4610-
0109
$17,739 $13,684 $19,000 $31,076 $32,941 6%
Misc Insurance Premium
610-4610-
0210
$1,192 $1,778 $2,000 $1,570 $2,000 27.4%
Medical Premium
Contribution
610-4610-
0211
$66,460 $96,185 $72,070 $92,669 $93,865 1.3%
Uniforms
610-4610-
0212
$0 $2,756 $1,917 $811 $1,500 84.9%
Dental Premiums
610-4610-
0213
$4,297 $6,699 $4,030 $4,952 $5,123 3.5%
Vision Care
610-4610-
0214
$1,046 $1,487 $1,282 $1,279 $1,300 1.6%
PERS
610-4610-
0220
$69,961 $94,559 $68,484 $71,934 $76,969 7%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 333 Retiree Medical Benefits
610-4610-
0224
$38,352 $0 $38,000 $37,031 $38,612 4.3%
Workers Comp Premium
610-4610-
0231
$9,397 $38,637 $28,510 $5,231 $6,100 16.6%
FICA/Medicare
610-4610-
0252
$26,416 $35,282 $20,911 $33,934 $36,309 7%
PERS UAL additional
Payment
610-4610-
0387
-$50,000 $25,000 $25,000 $25,000 $25,000 0%
Salary/Benefits Allocation
610-4610-
0801
$562,362 $469,234 $469,234 $469,234 $469,234 0%
Total Water Administration: $1,100,299 $1,192,854 $1,027,709 $1,228,908 $1,268,719 3.2% Total Allocated Personnel
Costs:
$1,100,299 $1,192,854 $1,027,709 $1,228,908 $1,268,719 3.2% Repairs & Maintenance
Water Treatment
Equipment Repair & Maint
610-4612-
0351
$31,295 $41,378 $50,000 $70,000 $60,000 -14.3%
Building Repair & Maint
610-4612-
0353
$2,987 $2,500 $2,500 $5,000 $5,000 0%
Laundry/Cleaning/Janitorial
610-4612-
0354
$2,293 $2,000 $2,000 $2,000 $2,000 0%
Total Water Treatment: $36,575 $45,878 $54,500 $77,000 $67,000 -13% Total Repairs & Maintenance: $36,575 $45,878 $54,500 $77,000 $67,000 -13% Interest
Water Treatment
Interest
610-4612-
0912
$67,127 $5,080 $0 $0 $0 0%
Fees
610-4612-
0913
$638 $3,000 $0 $0 $0 0%
Total Water Treatment: $67,764 $8,080 $0 $0 $0 0%
Total Interest: $67,764 $8,080 $0 $0 $0 0%
Capital Assets, Net
Water Administration
Postage
610-4610-
0372
$12,765 $7,100 $11,000 $5,316 $6,000 12.9%
General Supplies
610-4610-
0375
$264 $0 $0 $0 $0 0%
Total Water Administration: $13,029 $7,100 $11,000 $5,316 $6,000 12.9% Water Treatment
Laboratory
610-4612-
0313
$9,987 $15,000 $15,000 $15,000 $15,000 0%
Fleet Services
610-4612-
0322
$192,153 $58,348 $58,348 $0 $0 0%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 334 Laboratory Supplies
610-4612-
0342
$5,987 $10,000 $10,000 $10,000 $10,000 0%
Chemicals
610-4612-
0343
$34,584 $40,000 $55,000 $5,000 $57,500 1,050%
General Supplies
610-4612-
0375
$2,489 $3,000 $3,000 $4,000 $4,000 0%
Medical/Safety Supplies
610-4612-
0376
$1,590 $3,000 $3,500 $3,500 $3,500 0%
Small Tools & Equipment
610-4612-
0381
$6,911 $7,000 $7,000 $7,000 $170,000 2,328.6%
Infrastructure
610-4612-
0751
$0 $30,000 $60,000 $440,000 $250,000 -43.2%
Total Water Treatment: $253,701 $166,348 $211,848 $484,500 $510,000 5.3% Water Maintenance
General Supplies
610-4611-
0375
$89,942 $100,000 $100,000 $100,000 $110,000 10%
Small Tools & Equipment
610-4611-
0381
$11,929 $7,500 $7,500 $7,500 $8,000 6.7%
Total Water Maintenance: $101,871 $107,500 $107,500 $107,500 $118,000 9.8% Total Capital Assets, Net: $368,601 $280,948 $330,348 $597,316 $634,000 6.1% Administration
Water Administration
Equipment Repair & Maint
610-4610-
0351
$246 $0 $0 $0 $0 0%
Telephone &
Communication
610-4610-
0362
$2,552 $2,600 $2,700 $1,911 $2,039 6.7%
Allocation to IT Int Serv
Fund
610-4610-
0396
$37,289 $16,047 $37,289 $37,289 $37,289 0%
Admin Costs Allocation
610-4610-
0399
$624,737 $430,418 $430,418 $430,418 $430,418 0%
Total Water Administration: $664,823 $449,065 $470,407 $469,618 $469,746 0% Water Treatment
Dues & Memberships
610-4612-
0320
$686 $500 $500 $0 $0 0%
Licenses & Permits
610-4612-
0373
$34,843 $24,000 $24,000 $24,000 $24,000 0%
Total Water Treatment: $35,529 $24,500 $24,500 $24,000 $24,000 0% Total Administration: $700,352 $473,565 $494,907 $493,618 $493,746 0% Contractual Services
Water Administration
Legal
610-4610-
0311
$1,145 $20,000 $20,000 $8,510 $15,000 76.3%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 335 Auditing & Accounting
610-4610-
0312
$12,092 $13,000 $9,000 $11,631 $0 -100%
Professional Services
610-4610-
0319
$53,399 $40,000 $0 $39,691 $41,361 4.2%
Total Water Administration: $66,636 $73,000 $29,000 $59,832 $56,361 -5.8% Water Treatment
Professional Services
610-4612-
0319
$62,651 $49,258 $40,000 $66,770 $4,000 -94%
Total Water Treatment: $62,651 $49,258 $40,000 $66,770 $4,000 -94% Total Contractual Services: $129,287 $122,258 $69,000 $126,602 $60,361 -52.3% Insurance
Water Administration
Property Premium
610-4610-
0360
$50,151 $62,689 $58,732 $68,287 $72,384 6%
Total Water Administration: $50,151 $62,689 $58,732 $68,287 $72,384 6% Total Insurance: $50,151 $62,689 $58,732 $68,287 $72,384 6% Other Operating
Water Treatment
Training/Travel
Reimbursement
610-4612-
0366
$3,327 $5,500 $7,000 $7,000 $7,000 0%
Total Water Treatment: $3,327 $5,500 $7,000 $7,000 $7,000 0% Water Maintenance
Training/Travel
Reimbursement
610-4611-
0366
$3,089 $5,000 $6,000 $4,000 $8,000 100%
Total Water Maintenance: $3,089 $5,000 $6,000 $4,000 $8,000 100% Total Other Operating: $6,415 $10,500 $13,000 $11,000 $15,000 36.4% Principal
Water Treatment
Principal
610-4612-
0911
$25,357 $332,000 $0 $0 $0 0%
Total Water Treatment: $25,357 $332,000 $0 $0 $0 0%
Total Principal: $25,357 $332,000 $0 $0 $0 0%
Utilities
Water Treatment
Utilities
610-4612-
0383
$174,940 $175,000 $192,000 $192,000 $200,000 4.2%
Total Water Treatment: $174,940 $175,000 $192,000 $192,000 $200,000 4.2% Total Utilities: $174,940 $175,000 $192,000 $192,000 $200,000 4.2% Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 336 Depreciation
Water Administration
Depreciation Expense
610-4610-
0499
$364,563 $0 $0 $0 $0 0%
Total Water Administration: $364,563 $0 $0 $0 $0 0%
Total Depreciation: $364,563 $0 $0 $0 $0 0%
Total Expense Objects: $3,024,304 $2,703,772 $2,240,195 $2,794,730 $2,811,209 0.6% Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
Revenues by Source
Projected 2026 Revenues by Source
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 337 Budgeted and Historical 2026 Revenues by Source
Millions
Other Operating Other Non Operating Interest Charges for Services FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 3.5
Revenue Source
Charges for Services
Water Sales - In City
610-0000-
6101
$2,862,400.09 $2,948,000.00 $2,896,373.51 $2,903,044.33 $2,903,044.33 Late Payment
Penalties
610-0000-
6103
$39,655.41 $45,000.00 $47,940.00 $25,000.00 $25,000.00
Misc Water Sales
610-0000-
6104
$46,922.53 $50,000.00 $50,000.00 $22,000.00 $26,000.00
Permit Inspection
Fee
610-0000-
6105
$838.00 $500.00 $300.00 $330.00 $500.00
Final Notice Fee
610-0000-
6106
$4,350.00 $6,000.00 $4,000.00 $5,000.00 $5,000.00
Received from
Collection Acct
610-0000-
6117
$127.95 $500.00 $0.00 $1,276.56 $0.00
Card Processing Fee
610-0000-
6121
$85.00 $60.00 $0.00 $20.00 $30.00
Total Charges for
Services:
$2,954,378.98 $3,050,060.00 $2,998,613.51 $2,956,670.89 $2,959,574.33 Other Operating
Miscellaneous
Revenue
610-0000-
3998
$25,032.54 $26,000.00 $4,000.00 $26,000.00 $26,000.00
Water Lateral Install
Fees
610-0000-
6110
$12,067.00 $15,000.00 $14,000.00 $11,801.00 $15,000.00
Total Other Operating: $37,099.54 $41,000.00 $18,000.00 $37,801.00 $41,000.00 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 338 Interest
Investment Interest
Earned
610-0000-
3611
$2,691.81 $8,000.00 $2,000.00 $0.00 $0.00
Investment Interest
Earned
614-0000-
3611
$427.42 $100.00 $200.00 $500.00 $500.00
Investment Interest
Earned
615-0000-
3611
$123,284.81 $10,000.00 $70,000.00 $100,000.00 $90,000.00 Investment Interest
Earned
640-0000-
3611
$17,946.45 $1,000.00 $15,000.00 $28,913.00 $21,391.00
Total Interest: $144,350.49 $19,100.00 $87,200.00 $129,413.00 $111,891.00 Other Non Operating
Water Capacity FeesResident.640-0000-
6302
$51,758.38 $50,000.00 $20,000.00 $23,920.99 $20,000.00
Total Other Non
Operating:
$51,758.38 $50,000.00 $20,000.00 $23,920.99 $20,000.00
Total Revenue Source: $3,187,587.39 $3,160,160.00 $3,123,813.51 $3,147,805.88 $3,132,465.33 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 339 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 | FY 2025/2026 Proposed Budget Page 340 FY 2024/25 Top Accomplishments
Installed new washpress in the headworks.
Rebuilt grit pump and hydrogritter cone.
Replaced pump motor at Elm Street lift station.
Completed sampling studies for recycled water RFP, and drier RFP Handled a difficult winter with minimal issues.
Improved proficiency in winter biosolids handling.
Performance / Workload Measures
INDICATORS FY20 FY21 FY22 FY23 FY24
WASTEWATER DEPARTMENT
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 manholes inspected 374 374 363 150 115
Sewer spill responses 1 2 5 3 1
Septage Received (Gallons) 274,854
FY 2025/26 Top Priorities
Rebuilding of old press building.
Building biosolids storage shed, which will greatly help with winter operations, lowering hauling costs and hopefully reduce odors.
Search for solutions to resolve collection system Fats Oils and Grease program issues.
Develop efficient grease trap inspection program.
Improve suppression tactics of microthrix filamentous bacteria for the next bulking season.
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 341 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.. $3,206,040
$279,167
(9.54% vs. prior year)
Wastewater Treatment Adopted and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 342 Expenditures by Expense Type
The Wastewater Enterprise Budget for FY 2025 is $3.2 million, reflecting a 9.4% increase from the prior fiscal year. This increase is primarily driven by rising personnel costs, with salaries and benefits increasing by 7%, aligned with scheduled merit-based step increases, COLA adjustments, and rising benefit premiums.
As part of the City's updated Cost Allocation Plan, salary and benefit expenses are no longer budgeted solely within the employee's home department. Instead, the Public Works Director applies operational assumptions to allocate costs across appropriate functions annually, providing a more accurate representation of labor distribution.
On the non-personnel side, property insurance costs are expected to rise by 18%, reflecting broader market conditions. This increase is offset by a projected $62,000 decrease in professional services, resulting from reduced reliance on external consultants during the fiscal year.
The budget includes $300,000 for biosolids removal, which is a reduction from the prior year. This decrease is due to the rollover of unspent funds from the previous fiscal year, which will be used to offset increased truckload volumes.
Additionally, the City will initiate a feasibility study for a biosolids dryer, aimed at reducing water content levels (currently around 60%) and lowering long-term disposal costs.
Also included in the FY 2025 budget is a $97,000 debt service payment related to prior upgrades at the Wastewater Treatment Plant. This ongoing obligation ensures the City continues to meet its debt requirements while maintaining critical infrastructure investments.
All other expenditure categories reflect minor or negligible changes compared to the prior year.
Budgeted Expenditures by Expense Type
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Expense Objects
Allocated Personnel Costs
Salary/Benefits Allocation
710-4710-
0801
$20,001 $3,769 $20,001 $20,001 $0 -100%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 343 Salaries & Wages, Regular
710-4712-
0101
$450,742 $484,694 $401,441 $536,212 $568,385 6%
Overtime
710-4712-
0102
$22,715 $11,671 $11,068 $20,996 $20,000 -4.7%
Comp Time Payout
710-4712-
0103
$8,219 $6,318 $10,000 $12,235 $10,000 -18.3%
Vacation Payout
710-4712-
0104
$1,284 $0 $0 $1,961 $2,000 2%
Other Pay
710-4712-
0109
$36,826 $0 $30,000 $37,803 $38,000 0.5%
Misc Insurance Premiums &
Fees
710-4712-
0210
$1,500 $2,059 $2,058 $1,826 $2,191 20%
Medical Premium
Contribution
710-4712-
0211
$98,055 $122,556 $109,906 $155,471 $160,135 3%
Uniforms
710-4712-
0212
$4,139 $3,350 $3,000 $3,708 $3,519 -5.1%
Dental Premiums
710-4712-
0213
$5,965 $8,588 $4,030 $5,977 $7,619 27.5%
Vision Care
710-4712-
0214
$1,640 $1,640 $1,966 $1,588 $1,649 3.8%
Pers
710-4712-
0220
$388,605 $68,387 $68,983 $74,125 $77,090 4%
Retiree Medical Benefits
710-4712-
0224
$48,811 $0 $46,000 $71,268 $74,831 5%
Worker's Comp Premium
710-4712-
0231
$25,353 $24,513 $28,510 $13,960 $7,691 -44.9%
FICA/Medicare
710-4712-
0252
$39,185 $39,783 $31,890 $43,413 $46,018 6%
CALPERS UAL Payment
710-4712-
0387
$0 $25,000 $25,000 $25,000 $25,000 0%
Total Allocated Personnel
Costs:
$1,153,039 $802,326 $793,852 $1,025,543 $1,044,127 1.8% Repairs & Maintenance
Equipment Repair & Maint
710-4711-
0351
$1,952 $0 $0 $728 $3,500 380.7%
Equipment Repair & Maint
710-4712-
0351
$82,684 $81,082 $85,000 $86,082 $85,000 -1.3%
Building Repair & Maint
710-4712-
0353
$10,504 $9,000 $8,000 $8,000 $70,000 775%
Laundry/Cleaning/Janitorial
710-4712-
0354
$714 $750 $500 $500 $500 0%
Total Repairs & Maintenance: $95,853 $90,832 $93,500 $95,310 $159,000 66.8% Interest
Interest
717-4712-
0912
$93,850 $92,010 $90,130 $90,130 $88,210 -2.1%
Fees
717-4712-
0913
$0 $0 $0 $465 $465 0%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 344 Total Interest: $93,850 $92,010 $90,130 $90,595 $88,675 -2.1% Capital Assets, Net
Postage
710-4710-
0372
$3,702 $4,000 $4,000 $4,000 $2,090 -47.8%
General Supplies
710-4711-
0375
$16,098 $15,000 $12,000 $12,000 $14,000 16.7%
Small Tools & Equipment
710-4711-
0381
$3,814 $4,000 $4,000 $4,000 $4,000 0%
Fleet Services
710-4712-
0322
$326,121 $116,994 $116,994 $215,871 $215,871 0%
Laboratory Supplies
710-4712-
0342
$0 $0 $0 $307 $500 62.6%
Chemicals
710-4712-
0343
$131,542 $249,821 $140,000 $237,746 $160,000 -32.7%
Postage
710-4712-
0372
$9,100 $8,000 $8,000 $8,000 $0 -100%
General Supplies
710-4712-
0375
$4,436 $4,500 $4,500 $4,500 $5,000 11.1%
Medical/Safety Supplies
710-4712-
0376
$5,554 $3,000 $5,000 $5,000 $4,500 -10%
Boot Expense
710-4712-
0377
$2,359 $2,400 $2,700 $2,700 $2,500 -7.4%
Small Tools & Equipment
710-4712-
0381
$7,122 $7,000 $7,000 $7,000 $7,500 7.1%
Miscellaneous
710-4712-
0619
-$2 $0 $0 $68 $0 -100%
Total Capital Assets, Net: $509,845 $414,715 $304,194 $501,192 $415,961 -17% Administration
Telephone &
Communication
710-4710-
0362
$932 $1,000 $1,000 $1,000 $1,000 0%
Allocation to IT Int Serv Fund
710-4710-
0396
$51,272 $48,141 $51,272 $51,272 $51,272 0%
Admin Costs Allocation
710-4710-
0399
$1,368,274 $636,754 $636,754 $636,754 $456,691 -28.3%
Training/Travel
Reimbursement
710-4711-
0366
$0 $3,500 $4,500 $4,500 $4,000 -11.1%
Dues & Memberships
710-4712-
0320
$826 $1,000 $800 $800 $1,000 25%
Training/Travel
Reimbursement
710-4712-
0366
$1,824 $1,000 $5,000 $7,500 $8,500 13.3%
Licenses & Permits
710-4712-
0373
$7,804 $17,000 $17,000 $17,000 $20,000 17.6%
Total Administration: $1,430,931 $708,395 $716,326 $718,826 $542,463 -24.5% Contractual Services
Auditing & Accounting
710-4710-
0312
$10,092 $11,701 $10,000 $8,000 $9,000 12.5%
Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 345 Professional Services
710-4710-
0319
$40,781 $30,000 $25,000 $25,000 $25,000 0%
Professional Services
710-4711-
0319
$0 $5,000 $5,000 $5,000 $7,000 40%
Laboratory
710-4712-
0313
$40,817 $45,000 $40,000 $40,000 $40,000 0%
Professional Services
710-4712-
0319
$355,074 $628,775 $325,000 $361,494 $300,000 -17%
Total Contractual Services: $446,764 $720,476 $405,000 $439,494 $381,000 -13.3% Insurance
Liability Deductible
710-4710-
0359
$0 $0 $100 $100 $100 0%
Property Premium
710-4710-
0360
$56,506 $112,645 $113,771 $144,070 $152,714 6%
Total Insurance: $56,506 $112,645 $113,871 $144,170 $152,814 6% Principal
Principal
717-4712-
0911
$0 $93,000 $95,000 $95,000 $97,000 2.1%
Total Principal: $0 $93,000 $95,000 $95,000 $97,000 2.1% Utilities
Utilities
710-4712-
0383
$305,844 $300,000 $315,000 $315,000 $325,000 3.2%
Total Utilities: $305,844 $300,000 $315,000 $315,000 $325,000 3.2% Depreciation
Depreciation Expense
710-4710-
0499
$816,894 $0 $0 $0 $0 0%
Total Depreciation: $816,894 $0 $0 $0 $0 0%
Total Expense Objects: $4,909,527 $3,334,399 $2,926,873 $3,425,129 $3,206,040 -6.4% Name Account
ID
FY2023
Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated
YE
FY2026
Proposed
FY2025
Estimated YE
vs. FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 346 Revenues Summary
Revenues for the Wastewater Enterprise Fund are projected to remain flat in FY 2025/26, totaling $3,660,028, in addition to any capacity fee revenues collected during the fiscal year. This projection is consistent with prior year collections and reflects current rate structures and customer usage patterns.
The City is currently undertaking a comprehensive rate study for both water and wastewater services, expected to be completed within 4 to 6 months. The study will evaluate the adequacy of current rates and may result in adjustments to ensure alignment with long-term operational, capital, and regulatory needs.
Wastewater rates are structured to fully recover the cost of providing reliable and compliant sewer service.
This includes covering routine operational and maintenance expenses, debt service obligations, and funding infrastructure reinvestment. As capital projects and regulatory requirements increase in complexity and cost, the rate study will provide a data-driven foundation for rate adjustments to maintain financial sustainability.
City staff will continue to closely monitor the rate study outcomes and update revenue forecasts as necessary to ensure that the Wastewater Enterprise Fund remains resilient and capable of supporting the City’s critical sewer infrastructure and service delivery objectives.
Moreover, the septic dumping station is projected to generate $110K in additional revenue, an increase of $40K from FY 2025.
$0
-$3,660,028
(-100.00% vs. prior year)
Wastewater Treatment Adopted and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
Revenue by Fund
Wastewater Enterprise
Fund
Name Account ID FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 347 Wastewater O & M
Investment Interest
Earned
710-0000-
3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00
Miscellaneous Revenue
710-0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 Sewer Service
710-0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 Mackerricher Sewer
Service
710-0000-
6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00
Permit/Inspection
710-0000-
6112
$1,080.00 $0.00 $0.00 $640.00 $700.00
Card Processing Fee
710-0000-
6121
$60.00 $50.00 $50.00 $264.10 $300.00
Drainage Fees
710-0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00
Installation Fees
710-0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00
Total Wastewater O & M: $3,482,201.07 $3,496,756.20 $3,590,028.15 $3,547,437.03 $3,605,454.80 Capital Project Fund- WWtr
Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Total Capital Project
Fund-WWtr:
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Wastewater Capacity
Fees
Investment Interest
Earned
740-0000-
3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00
Sewer Capacity FeesResident.740-0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00
Sewer Capacity Fees -
Comm.
740-0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00
Total Wastewater
Capacity Fees:
$64,940.25 $28,000.00 $25,000.00 $27,426.24 $61,395.00
Total Wastewater Enterprise
Fund:
$3,616,923.20 $3,531,756.20 $3,660,028.15 $3,636,863.27 $3,709,849.80 Name Account ID FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 348 Revenues by Source
Projected 2026 Revenues by Source
Budgeted and Historical 2026 Revenues by Source
Millions
Interest Other Non Operating Charges for Services
FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 3.5
4 Revenue Source
Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 349 Charges for Services
Sewer Service
710-0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 Mackerricher Sewer
Service
710-0000-
6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00
Permit/Inspection
710-0000-
6112
$1,080.00 $0.00 $0.00 $640.00 $700.00
Card Processing Fee
710-0000-
6121
$60.00 $50.00 $50.00 $264.10 $300.00
Drainage Fees
710-0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00
Installation Fees
710-0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00
Total Charges for
Services:
$3,390,903.67 $3,391,756.20 $3,433,578.15 $3,399,987.03 $3,411,844.80 Interest
Investment Interest
Earned
710-0000-
3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00
Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00
Investment Interest
Earned
740-0000-
3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00
Total Interest: $94,541.25 $20,000.00 $70,000.00 $73,000.00 $53,500.00 Other Non Operating
Miscellaneous Revenue
710-0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 Sewer Capacity FeesResident.740-0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00
Sewer Capacity Fees -
Comm.
740-0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00
Total Other Non
Operating:
$131,478.28 $120,000.00 $156,450.00 $163,876.24 $244,505.00 Total Revenue Source: $3,616,923.20 $3,531,756.20 $3,660,028.15 $3,636,863.27 $3,709,849.80 Name Account ID FY2023 Audited Final
Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
Revenue by Department
Revenue
Wastewater
Non Departmental
Investment Interest
Earned
710-
0000-3611
$4,039.76 $10,000.00 $10,000.00 $1,000.00 $2,500.00 150% Miscellaneous
Revenue
710-
0000-
3998
$87,257.64 $95,000.00 $146,450.00 $146,450.00 $191,110.00 30.5% Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated
YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 350 Sewer Service
710-
0000-
6110
$3,354,489.16 $3,360,706.20 $3,413,528.15 $3,346,844.80 $3,346,844.80 0% Mackerricher Sewer
Service
710-
0000-6111
$13,879.20 $15,000.00 $10,000.00 $36,309.13 $40,000.00 10.2% Permit/Inspection
710-
0000-6112
$1,080.00 $0.00 $0.00 $640.00 $700.00 9.4%
Card Processing
Fee
710-
0000-6121
$60.00 $50.00 $50.00 $264.10 $300.00 13.6%
Drainage Fees
710-
0000-
6305
$8,448.52 $10,000.00 $0.00 $0.00 $8,000.00 N/A
Installation Fees
710-
0000-
6306
$12,946.79 $6,000.00 $10,000.00 $15,929.00 $16,000.00 0.4% Investment Interest
Earned
715-0000-
3611
$69,781.88 $7,000.00 $45,000.00 $62,000.00 $43,000.00 -30.6% Investment Interest
Earned
740-
0000-3611
$20,719.61 $3,000.00 $15,000.00 $10,000.00 $8,000.00 -20% Sewer Capacity
Fees-Resident.
740-
0000-
6307
$21,840.00 $10,000.00 $10,000.00 $16,553.22 $53,395.00 222.6% Sewer Capacity
Fees - Comm.
740-
0000-
6308
$22,380.64 $15,000.00 $0.00 $873.02 $0.00 -100%
Total Non
Departmental:
$3,616,923.20 $3,531,756.20 $3,660,028.15 $3,636,863.27 $3,709,849.80 2% Total Wastewater: $3,616,923.20 $3,531,756.20 $3,660,028.15 $3,636,863.27 $3,709,849.80 2% Total Revenue: $3,616,923.20 $3,531,756.20 $3,660,028.15 $3,636,863.27 $3,709,849.80 2% Name Account
ID
FY2023 Audited
Final Numbers
FY2024
Amended
FY2025
Adopted
FY2025
Estimated YE
FY2026
Proposed
FY2025
Estimated
YE vs.
FY2026
Proposed (%
Change)
City of Fort Bragg | FY 2025/2026 Proposed Budget Page 351 PARKS AND RECREATION & THE 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.