FY 2025/26 Mid-Year Budget Workshop
GENERAL FUND
GENERAL FUND REVENUES FY 2025/26
REVENUE SOURCE
FY 2023/24 Actuals
FY 2024/25 Actuals
Adopted Budget
Amended Budget
Pro Rated Budget as of 12/31/2025
YTD Actual 12/31/2025
Mid-Year Variance %
Estimated Year End
Forecast Surplus/ (Shortfall)
Transient Occupancy Tax
3,092,214
3,158,742
3,238,970
3,238,970
1,619,485
2,113,307
65%
3,232,304
(6,666)
Sales and Use Tax
2,152,834
2,465,543
3,272,000
3,272,000
1,636,000
1,503,689
46%
3,272,000
-
Property Tax
1,217,444
1,282,310
1,228,685
1,228,685
614,343
288,618
23%
1,254,718
26,032
Other Taxes
974,136
846,802
972,214
972,214
486,107
262,050
27%
972,214
-
Sub Total Tax Revenue
-
Intergovernmental
841,643
712,443
1,705,299
1,705,299
852,650
97,774
6%
1,555,890
(149,409)
Use of Money/Property
594,198
578,766
200,000
200,000
100,000
249,001
125%
220,000
20,000
Charges for Services/Permits
196,342
218,637
285,050
285,050
142,525
94,672
33%
290,900
5,850
Reimbursements/CAP
4,405,557
4,357,658
3,416,771
3,404,271
1,702,136
1,416,811
42%
3,413,271
9,000
Other Revenue
1,001,426
81,082
60,200
60,200
30,100
61,303
102%
98,413
38,213
TOTAL REVENUES
14,475,794
13,701,983
14,379,189
14,366,689
7,183,345
6,087,224
42%
14,309,710
(56,980)
GENERAL FUND EXPENDITURES UPDATE
GENERAL FUND EXPENDITURES UPDATE
Expenditures Takeaways
Revenues Takeaways
GENERAL FUND RESERVES FORECAST
GENERAL FUND EXPENDITURES UPDATE
GENERAL FUND RESERVES FORECAST
MID-YEAR BUDGET ADJUSTMENTS FY 25/26
MID-YEAR BUDGET ADJUSTMENT REQUESTS
Account Number
Account Description
Department
Current Budget
Budget Amendment Request
Adjusted Budget
Justification
Funding Source
GENERAL FUND
EXPENDITURES
City Council
110-4130-0311
Legal Costs/City Attorney
Administration
$ 296,380
$ 100,620
$ 397,000
Legal costs
GF
110-4130-0317
Recruitment Costs
Administration
$ 10,000
$ 38,800
$ 48,800
Chief of Police Recruitment, CDD Director
GF
Finance
110-4150-0101
Salaries & Wages, Benefits
Finance
$ 412,642
$ (40,101)
$ 372,541
Finance Director Vacancy- Professional Services Cost savings GF
Community Development
110-4320-0101
Salaries & Wages, Benefits
CDD
$ 405,754
$ (122,553)
$ 283,201
CDD Director Vacancy Cost savings, offset by Planning Tech transistioning to full-time GF
110-4320-0319
Professional Services
CDD
$ 130,000
$ (40,000)
$ 90,000
4Leaf & Marie Jones Consulting cost savings.
GF
City Council
110-4110-0315
Election Costs
City Council
$ 5,000
$ 30,000
$ 35,000
Ballot Measure consideration/polling
GF
MID-YEAR BUDGET ADJUSTMENT REQUESTS
Account Number
Account Description
Department
Current Budget
Budget Amendment Request
Adjusted Budget
Justification
Funding Source
GENERAL FUND
Police Department
110-4200-0101
Salaries & Wages
PD
$ 2,071,753
$ (121,642)
$ 1,950,111
Budget Savings from Unfilled Positions
GF
110-4200-0102
Overtime
PD
120,000
65,000
$ 185,000
Increase in Overtime Costs, staffing shortages
GF
110-4200-0109
Other Pay
PD
159,367
99,712
$ 259,079
Severance Payout
GF
110-4200-0381
Small Tools & Equipment
PD
20,000
80,000
$ 100,000
Annual cost of: 50,000 for Axon (BWC, Taser)25,000 for Axon ALPR5,000 for Flock GF
110-4200-0319
Professional Services
PD
87,000
20,000
$ 107,000
Outside Investigator (IA) costs
GF
110-4200-0383
Utilities
PD
7,500
12,500
$ 20,000
Increase in Electric & Propane costs
GF
MID-YEAR BUDGET ADJUSTMENT REQUESTS
MID-YEAR BUDGET ADJUSTMENT REQUESTS
MID-YEAR BUDGET ADJUSTMENT REQUESTS
MID-YEAR BUDGET ADJUSTMENT REQUESTS
STRATEGIC PRIORITIES DISCUSSIONS
STREET MAINTENANCE PLAN
ARPA FUNDING DISCUSSION Deadline to expend: 12/31/26
INITIATIVES
OBLIGATED
EXPENDED
REMAINING FUNDS
HOUSING INITIATIVES
$800,000
$13,958
$786,042
FORT BRAGG BUSINESS BOOST LOAN PROGRAM
$800,000
$724,520
$70,000
TECHNOLOGY UPGRADES
$104,162
$62,063
$42,098
PUBLIC SAFETY
$40,000
-
$40,000
TOTAL
$1,744,162
$800,541
$938,140
ARPA HOUSING
EXPAND/UPDATE ADU ACCELERATION PROGRAM
Pre-approved ADU Plans (free)
Permit in 30 days (guarantee)
Fee waivers/deferrals
2. Public/Private Partnership (RFQ)
Underutilized parcels/surplus land
Community Land Trust
3. Update Housing Element – 2027
4. Cottage Cluster/Town Home Ordinance
Fort Bragg Tourism Budget Realignment
Current Budget FY 25/26 $320,000
Marketing (Idea Cooperative): $180K
Events: $100K
Fireworks: $35K
Proposed Budget FY 26/27 $320,000
Events: $100K
Marketing: $90K
Personnel (Events + Social): $95K
Fireworks: $35K
Why this Matters
1. Shift from vanity metrics → real economic outcomes
From: Impressions, Clicks
To: Event attendance, Downtown foot traffic, Sales tax / TOT lift, Business participation
2. Drive year-round tourism (especially shoulder season) Bring more events to the Coast to attract visitors outside peak months and stabilize the local economy
3. Improve the Visitor Experience
Enhance on-the-ground experience so visitors stay longer, spend more, and return
MORE EVENTS – SHOULDER SEASON
NEXT STEPS
Discussion with Visit Fort Bragg Committee 4/15 and Develop Strategic Marketing Goals for 26/27.
Presentation to City Council at Next Budget Workshop
COUNCIL GOAL BUDGET DISCUSSION
$25,000 BUDGET IN FY 2025/26
FUNDING $25,000- Flock works-Hospitality House-Humane Society-Chamber of Commerce-Other Funding Priorities?
FY 2026/27 BUDGET DEVELOPMENTGOALS
Q3: Which THREE areas should be the City’s highest funding priorities next year? (Select up to 3)
ANSWER CHOICES
RESPONSES
Police Services & Emergency Response
27.10%
42 Fire Protection
15.48%
24 Street Maintenance & Pavement Rehabilitation
57.42%
89 Storm Drain & Flood Resilience Improvements
10.32%
16 Water & Sewer Infrastructure Reliability
26.45%
41 Parks & Recreation (CV Starr, Bainbridge Park, youth programs)
17.42%
27 Downtown Revitalization & Business Support
34.84%
54 Housing & Workforce Development
47.74%
74 Broadband & Digital Infrastructure Expansion
9.03%
14 Neighborhood Clean-Up & Beautification
13.55%
21 Environmental Protection & Coastal Resilience
25.16%
39 Code Enforcement & Neighborhood Quality
12.90%
20 Other (please specify)
10.32%
16 TOTAL
477
Streets Rehabilitation
Side-Walk Restoration
Beautification of Downtown Buildings/Streets
Build Civic Pride/Transparency
Broadband installation & Delivery
Business Friendly Culture /Streamline Processing time Permits Fully Staffed Police Department
Community Involved Police Force
Fully Staff CDD department
Diversify Water sources/Storage
Expand Parks & Recreation
Economic Development Opportunities
CITY COUNCIL GOALS
STRATEGIC PLANNING 2024-28
Downtown Events (Night markets, EZ Zone.etc)
Expand Parks & Recreation Opportunities
Workforce Housing
Redevelopment of the Mill-Site
Youth programs (internships, CV Starr, Bainbridge Park)
CITY COUNCIL GOALS
What other Priorities do you want to see Funded?
NEW REVENUE CONSIDERATION
FIRE EQUIPMENT – PARCEL TAX/$25
Expired in Dec 2024
Purpose: Fire protection services,
including equipment and operations
Annual collection: $53,000
Special Tax (appears on property tax bill)
Collected by the Mendocino County on behalf of the District
DIRECTION
Bring Parcel Tax item forward to City Council with analysis and Replacement Engine Plan costs with Fire Chief Explore alternative Funding Strategies for Fire Equipment needs? Do not move forward with Fire Equipment Funding