City of Fort Bragg
Mid-Year Budget FY 2026
BUDGET ADJUSTMENT REQUESTS AT MID-YEAR
Staff is requesting the following budget adjustments at mid-year. Today, the Council will not be asked to take official action on these requests. However, if the Council agrees, Staff will bring the adjustments back at a future Council meeting, where they will be included on the consent calendar for approval.
Account
Number Account Description Department
Current
Budget
Budget
Amendment
Request
Adjusted
Budget Justification
Funding
Source
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 Co 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 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 ALPR
5,000 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 Corporation Yard
110-4570-0101 Salaries & Wages, Benefits Corp Yard 396,918 68,213 $ 465,131 New FT Position: Maintenance II, overages from fiscal year. GF
110-4570-0220 Pers Corp Yard 50,739 25,923 $ 76,662 New FT Position: Maintenance II, overages from fiscal year. GF
521-4394-0384 Software Costs Corp Yard/IT 527,052 11,000 $ 538,052 Maintenance Software tracking/tasks recuring for GF Streets Maintenance
110-4520-0381 Streets Equipment Streets 354,023 217,822 $ 571,845 Road Crew Equipment Purchase (Track Loader,
Insulated Asphalt Truck, Equipment Trailer, and Skid
Steer Attachments)
GF
110-4522-0319 Professional Services 86,617 (33,617) $ 53,000 Budget Reduction: Reduction in Professional service GF 429-7999-0799 Transfer - from Stop Gap Streets CIP-Streets 800,000 (298,162) $ 501,838 Transfer remaining funds from stop gap project back GF 110-7999-7999 Transfer- to the General Fund GF - 298,162 $ 298,162 Transfer remaining funds from stop gap project back GF Non-Department GF
110-4190-0358 Liability Insurance Non-Dept 455,017 14,983 $ 470,000 Increase in Liability Premiums GF 110-4916-0912 Interest Non-Dept 240,555 91,500 $ 332,055 Share of interest - 2025 Solar Equipment Lease / De GF Public Works Engineering $ -
110-4330-0310 Engineering PW 96,612 (54,500) $ 42,112 Budget Reduction: Savings in Engineering costs GF $ -
Total General Fund Expenditures $ 6,732,929 $ 463,660 $ 7,196,589 GF Net: $ (463,660)
FY 2025/26 Requested Mid-Year Budget Adjustments
GENERAL FUND
City of Fort Bragg
Mid-Year Budget FY 2025/26
Account
Number Account Description Department
Current
Budget
Budget
Amendment
Request
Adjusted
Budget Justification
Funding
Source
610-4612-0751 Infrastructure Water Enterprise $ 60,000 $ 35,000 $ 95,000 Raw Water Line piping from pond to wetwell. Operating Appropriation
610-4612-0752 Infrastructure Water Enterprise $ 60,000 $ 30,000 $ 90,000 Rust Repair for Filter Treatment unit #2 Operating Appropriation
651-6006-0731 Water Treatment Plant Water- CIP $ 5,290,344 $ 200,000 $ 5,490,344 Replacing the damaged asphalt around the water pla Capital Improvement
610-4612-0381 Equipment Water Enterprise 7,000 175,000 182,000 Sodium hypochlrorite generator that has close to 37, Operating Appropriation $ 5,417,344 $ 440,000 $ 5,857,344
710-4712-0912 Interest Waste Water $ 185,675 $ 127,321 $ 312,996 Share of interest - 2025 Solar Equipment Lease/ Debt $ 185,675 $ 127,321 $ 312,996
510-5001-0385 Resale Services - Utilities Broadband $ 714,000 333,663 $ 1,047,663 Original budget had fusion declining due to new fiber customers. Since fiber is not yet being installed cost
of existing service to fiber is still high. As fiber rolls out this number will drop. Sonic bills are roughly
70K/Month.
510-5001-0357 Lease Broadband 54,000 34,661 $ 88,661 Lease for new Elm Street Office + Rent MUSD 510-5001-6136 Legacy Fusion (Blended View)
Broadband
$ 851,844 333,663 $ 1,185,507
Increase in Budget Revenue, Broadband is not
going to be Live till the summer
510-5001-6131 BB Internet Serv Rev 1-10 Gbps Broadband 635,340 (635,340) $ - Fiber project delayed- live in summer 2026 510-5001-6132 BB Voice Services (w/911) Broadband 10,397 (10,397) $ - Fiber project delayed- live in summer 2027 510-5001-6133 BB Low Inc Serv Offer 500 Mbps Broadband 38,316 (38,316) $ - Fiber project delayed- live in summer 2028 510-5001-6138 Legacy Open Air Broadband 287,532 104,304 $ 391,836 Fiber project delayed- live in summer 2029 510-5001-6139 Legacy Digital Voice Broadband 194,827 110,671 $ 305,498 Fiber project delayed- live in summer 2030 $ 2,786,256 $ 232,909 $ 3,019,165
REVENUES
810-0000-6125 Facility Passes CV Starr Center $ 747,521 $ (117,521) $ 630,000 Pool facility shutdown for two (2) months Total CV Starr Revenues $ 747,521 $ (117,521) $ 630,000
EXPENDITURES
810-4812-0912 Interest CV Starr Center $ - $ 144,842 $ 144,842 Share of interest - 2025 Solar Equipment Lease / Debt Total CV Starr Expenditures $ - $ 144,842 $ 144,842
336-5507-0731 ARPA Housing Intiatives $ - $ 786,043 $ 786,043 Roll-forward balance to current fiscal year. Encumbered in 24-25 336-5508-0731 ARPA Business Assistance $ 525,480 $ 525,480 Roll-forward balance to current fiscal year. Encumbered in 24-25 336-5509-0731 Technology Upgrades $ 42,098 $ 42,098 Roll-forward balance to current fiscal year. Encumbered in 24-25 336-5510-0731 Public Safety $ 40,000 $ 40,000 Roll-forward balance to current fiscal year. Encumbered in 24-25 $ 1,393,621 $ 1,393,621
521-4394-0384 Licensing, Software & Maint ISF-IT $ 527,052 $ 57,270 $ 584,322 Accela software & consultant cost , Springbrook AI,
Server Maint Subscr
Operating
Appropriation
$ 527,052 $ 57,270 $ 584,322
AMERICA RESCUE ACT FUNDS (336)
WASTEWATER ENTERPRISE
FY 2025/26 Requested Mid-Year Budget Adjustments
WATER ENTERPRISE
INFORMATION TECHNOLOGY - ISF (521)
BROADBAND ENTERPRISE