City of Fort Bragg, California
General Plan Maintenance Fund
Fiscal Year Ended June 30, 2025
pg. 1
City of Fort Bragg, California
General Plan Maintenance Fees Report
Fiscal Year Ended June 30, 2025
Prepared by City of Fort Bragg
City of Fort Bragg, California
General Plan Maintenance Fund
Fiscal Year Ended June 30, 2025
pg. 2
For informational purposes the following information is presented in connection with the City’s General Plan Maintenance fund:
A brief description of the type of fee in the account or fund:
General Plan Maintenance Fee – The purpose of the General Plan Maintenance fee is to cover the costs reasonably necessary to prepare and revise the plans and policies that the City is required to adopt before it can make any necessary findings and determinations.
The amount of the fee:
FY 2025: General Plan Maintenance Fee: 0.53% of total Valuation.
AB 2936 was amended and is outlined in California Government Code Section 66014. The City Council instructed staff to thoroughly assess and document the foundation for a modified General Plan Maintenance Fee, ensuring it aligns with the reasonable cost estimates for the necessary preparation and revision of plans and policies required by a local agency. During this analysis, the City temporarily suspended the collection of the General Plan Maintenance Fee through Resolutions 4314-2020, with extensions through Resolutions 4398-2021 and 4471- 2021. In January 2023, the City Council approved a reduction in the General Plan maintenance fee from 1.5% to 0.53%.
Statement of Revenues, Expenditures, and Changes in Fund Balance FY 2025
Revenues
General Plan Maintenance Fees $ 29,763
Interest Income 6,084
Total Revenues $ 35,847
Expenses
Total Expenses $ 550
Other Financing Sources (Uses)
Transfers in
Transfers out
Total Other Financing Sources & Uses $ -
Revenues Over (Under) Expenses $ 35,297
Beginning Fund Balance as of 07/01/2024 $ 175,226
Ending Fund Balance as of 06/30/2025 $ 210,523
City of Fort Bragg, California
General Plan Maintenance Fund
Fiscal Year Ended June 30, 2025
pg. 3
The Fees were expended to pay consultant time spent developing, reviewing, and revising the Inland General Plan, the Local Coastal Program Amendment, updates to the Inland Land Use and Development Code (Title 18 of the Municipal Code), and other related ordinances of the Municipal Code.
A detailed list of staff time and vendor transactions is attached to this report as attachment A.
For the fiscal year 2025, there wer only $505 of costs associated with updates to the City’s General Plans and other City plans and policies included the following:
User:
Printed: 01/12/2026 - 3:21PM
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Detailed Trial Balance
01 to 13, 2025
General Ledger
Period:
Include: Expense
Account From: 116
Account To: 116
Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 116 General Plan Maint Fee Fund
EXPENSE
116-0000-0309 Interfund Cost Reimbursement 34,787.50
12/31/2024 GL 6 266 FY25 Q1-2 General Plan Maintenance Fees Cost Reimb - Staff time 549.98 0.00 116-0000-0309 Totals: Var: 34,237.52 34,787.50 0.00 549.98 0.00 549.98 116-0000 EXPENSE Totals: 34,787.50 0.00 549.98 0.00 549.98 116-7999 Transfers between funds
116-7999-0799 Transfer to Other Funds 0.00
116-7999-0799 Totals: 0.00 0.00 0.00 0.00 0.00
116-7999 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
EXPENSE Totals: 34,787.50 0.00 549.98 0.00 549.98
116 Totals: 34,787.50 0.00 549.98 0.00 549.98
Report Totals: 34,787.50 0.00 549.98 0.00 549.98
GL - Detailed Trial Balance (01/12/2026 - 3:21 PM) Page 1