City of Fort Bragg
Mid-Year Budget FY 2025/26
INTERNAL SERVICE: FACILITIES REPAIR & MAINTENANCE
Internal Service Funds-Facilities fund accounts for the maintenance of all City-owned buildings.
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 25/26
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2025
YTD Actual
12/31/2025
Estimated Year
End
Forecast
Surplus/
(Shortfall)
Operating Revenue $ 26,498 $ 10,199 $ 500 $ - $ 500 $ 250 $ - $ 5,000 $ 4,500 Interdepartmental Charges 281,958 149,998 350,156 - 350,156 175,078 - 350,156 - TOTAL REVENUES 308,456 160,197 350,656 - 350,656 175,328 - 355,156 4,500 Personnel Services 199,590 13,146 105,998 105,998 52,999 - 105,998 - Repairs & Maintenance 20,342 18,408 12,000 12,000 6,000 2,051 22,500 (10,500) Contractual Services 8,050 18,988 32,000 32,000 16,000 - 8,000 24,000 Depreciation 7,084 7,481 - - - -
TOTAL EXPENDITURES 235,066 50,541 - 149,998 74,999 2,051 136,498 13,500 Net Revenue/(Expense) $ 73,390 $ 109,656 $ 350,656 $ - $ 200,658 $ 100,329 $ (2,051) $ 218,658 18,000
ISF-FACILITIES
The Facilities Internal Service Fund (ISF) is performing in line with budget projections, with both revenues and expenditures tracking as expected through the fiscal year.
Over the past year, the Fund has supported several key facility improvement projects, including the City Hall flooring project, the Town Hall remodel, and improvements to the Police Department lobby, which were co-funded with asset forfeiture funds. These investments have enhanced the functionality, safety, and overall customer experience of key City facilities.
The Facilities ISF continues to play a critical role in maintaining and upgrading City-owned assets by providing a stable and centralized funding mechanism for ongoing maintenance and capital improvements.
INTERNAL SERVICE: INFORMATION TECHNOLOGY
INTERNAL SERVICE: INFORMATION TECHNOLOGY (IT)
Information technology accounts for all activities of the City's computer networks, the costs of which are distributed among user departments using equitable formulas.
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 25/26
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2025
YTD Actual
12/31/2025
Estimated Year
End
Forecast
Surplus/
(Shortfall)
Operating Revenue $ 225 $ 113 $ - $ - $ - $ - $ - $ - $ - Interdepartmental Charges 645,745 530,997 924,371 - 924,371 462,186 - 831,371 (93,000) TOTAL REVENUES 645,970 531,109 924,371 - 924,371 462,186 - 831,371 - Personnel Services 225,196 360,893 328,082 328,082 164,041 174,634 406,995 (78,914) Repairs & Maintenance 1,834 5,357 4,450 4,450 2,225 491 4,450 - Materials & Supplies 340,534 415,582 586,119 755,866 377,933 357,953 818,136 (62,270) Contractual Services 54,526 17,577 55,000 55,000 27,500 - 55,000 - Allocated Overhead - 11,217 - - - - - -
Depreciation 36,015 41,844 - - - - -
TOTAL EXPENDITURES 658,105 852,471 973,651 - 1,143,397 571,699 533,078 1,284,581 (141,184) Net Revenue/(Expense) $ (12,135) $ (321,361) $ (49,280) $ - $ (219,026) $ (109,513) $ (533,078) $ (453,210) (234,184) ISF-IT
City of Fort Bragg
Mid-Year Budget FY 2026
INTERNAL SERVICE: FLEET
RNAL SERVICE: FLEET
Fleet and Equipment services account for all activities of the City's central garage operations, the costs of which are distributed among designated user departments using equitable formulas.
The FY 2025 budget includes $133,000 for Police vehicle replacements and $285,000 for Public Works vehicles, consistent with the City’s long-term Vehicle Replacement Plan. Fuel and lubricant costs are projected at $141,000, remaining consistent with the prior year, while a new allocation of $6,000 has been included to support electric vehicle charging infrastructure as part of the City’s gradual transition toward fleet electrification.
Looking ahead, the addition of new street maintenance equipment in FY 2026 may result in increased maintenance and repair costs, and a future budget adjustment may be necessary to account for these operational impacts.
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 25/26
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2025
YTD Actual
12/31/2025
Estimated Year
End
Forecast
Surplus/
(Shortfall)
Interdepartmental Charges $ 642,265 $ 729,116 $ 773,541 $ - $ 773,541 $ 386,771 $ - $ 773,541 $ - Grant Reimbursements - - 500 500 - 500
TOTAL REVENUES 642,265 729,116 773,541 - 773,541 386,771 - 774,041 (500) -
Personnel Services 126,097 398,910 126,716 126,716 63,358 69,768 133,750 (7,034) Repairs & Maintenance 86,716 58,979 59,000 59,000 29,500 43,835 77,000 (18,000) Materials & Supplies 116,854 95,951 124,000 124,000 62,000 35,169 118,000 6,000 Vehicles 8,457 2,873 418,000 348,423 174,211 73,002 358,000 (9,577) Contractual Services 428 1,451 1,400 1,400 700 140 500 900 Allocated Overhead - - - - - - - -
Depreciation 164,086 197,633 - - - -
TOTAL EXPENDITURES 502,640 755,796 729,116 - 659,538 329,769 221,915 687,250 (27,711) Net Revenue/(Expense) $ 139,625 $ (26,681) $ 44,425 $ - $ 114,003 $ 57,001 $ (221,915) $ 86,791 (27,211)
ISF-FLEET
In the third quarter, the City completed the purchase of a dump truck at a total cost of approximately $225,000 and acquired two Ford Mavericks to replace an existing F-150, improving fuel efficiency and operational flexibility.
City of Fort Bragg
Mid-Year Budget FY 2025/26
For Police Department fleet replacements, the City is deferring the purchase of two vehicles originally budgeted in FY 2025. The City is currently evaluating participation in the Enterprise Fleet Management Program, which would transition the City from a traditional purchase model to a leasing-based approach. This strategy is intended to provide greater financial flexibility, stabilize replacement cycles, and reduce large upfront capital expenditures.
Nationwide, vehicle costs have increased significantly since the COVID-19 pandemic due to ongoing supply chain disruptions, including semiconductor shortages. As a result, vehicle pricing remains elevated, with the average cost of a new vehicle reaching approximately $47,000. These conditions continue to impact fleet replacement planning and procurement strategies.
In alignment with the City’s Fund Balance and Reserve Policy, unrestricted fund balances are utilized to prefund major fleet purchases and repairs. This approach helps smooth capital expenditures over time, reduce volatility in annual budgets, and ensure the City maintains a sustainable and proactive fleet replacement program