FY 2026/27 ADOPTED BUDGET
CITY OF FORT BRAGG
TABLE OF CONTENTS
Transmittal Letter5
Introduction 16
Award 17
Demographics 18
Reader’s Guide 23
Basis of Budgeting 24
Budget Organization & Fund Structure 26
Budgeting Process 30
History of the City 32
Elected Officials 37
Organizational Chart 38
Fiscal Policies 40
Investment Policies 48
Cost Allocation Plan 52
All Fund Summary 61
Budget Summary - General Fund 63
Special Revenue Fund- Restricted 93
Special Revenue Fund- Grants 108
Long-Range Operating Plan 124
FY2025/26 Article XIIIB Appropriations Limit 127
Departments 130
City Council 131
Administration 141
Economic Development Department 157
Finance Department 169
Non-Departmental 181
Police Department 188
Fire Department 207
Tourism Marketing and Promotion Department 211
Community Development Department 222
Public Works Department 236
Fort Bragg Redevelopment Successor Agency 256
Enterprise Funds 262
Water Department 263
Waste Water Department 278
CV Starr Department 293
Broadband Utility Department 309
Internal Service Funds (ISF) 320
Facilities Department 321
Information Technology Department 330
Fleet Department 343
Debt Services 351
Debt Management Policy 352
Interfund Loan Policy 359
General Fund - 2021 Lease Revenue Bonds 360
General Fund - 2025 Solar Lease Payable 361
Broadband Enterprise - 2025 Purchase Agreement 363
WW Enterprise-2018 Certificate of Participation 365
RDA 2015 Tax Allocation Refunding Bonds 367
Capital Improvement Plan 369
CIP 5 Year Summary 371
Municipal Facilities 377
Guest House Rehabilitation 378
Broadband Fiber 379
Corp Yard Office Training Center Construction 380
City Hall - Siding Replace - South & East Side 381
Emergency Operations Center - Veterans Memorial 382
E. City Hall Rehabilitation & Stabilization 383
Facilities Door & Security Retrofit 384
Main St. Fire Station Rehab - North 385
Police Dept. Paint & Repairs- Exterior 386
Microgrid 387
City Hall Stair Lift 388
Parks & Community Services 389
Pomo Bluffs Park-Bathroom Replacement 390
Pomo Bluffs Park- Parking Lot Rehab 391
Otis Johnson Trail Restoration 392
Highway 20 Forest and Recreation Area 393
Downtown Franklin Plaza / Public Square 394
Street Maintenance & Traffic Safety 395
Rule 20 (Utility Underground) 396
Systematic Improvements at Unsignalized 397
SS4A City-Wide Sign Replacement 398
CBD Coastal Trail Connection 399
Willow St. Pedestrian Improvement - HSIP 400
City-Wide Sidewalk Rehabilitation 401
Roadway Revitalization 402
Red Streets and Alley Rehabilitation 403
CV Starr Enterprise 404
Resiliency Center - CV Starr Center 405
Replace Small HVAC Systems 406
Charge Up CV Starr 407
Boiler Replacement Leisure Pool and Hydronic 408
Water Enterprise 409
Madsen Hole Rainey - Design 410
Desalination- Ocean Intake - Pilot Project 411
Noyo River Crossing 412
Pudding Creek Water Main Relocation 413
Raw Water Line - All Phases 414
Raw Water Reservoirs - 135 AF 415
Pudding Creek Water Main Paint 416
Water Main Extension North Fort Bragg 417
Recycled Water 418
Water Tank #1 Replacement 419
Brush Creek Culvert Replacement 420
Cedar Street Water Line Replacement 421
Willow Street Pump Station 422
Oak Street Valves 423
System Renewal - Pipe Replacement 424
Wastewater Enterprise 425
Collection System Rehabilitation 426
Pudding Creek Sewer Main Relocation 427
CIPP-Force Mains Project 428
Sewer Main Extension North Fort Bragg 429
Biosolids Dryer Building 430
Chief Celeri Sewer Main Replacement 431
Elm Street Force Main CIPP Lining 432
E Alder St Sewer Main Replacement 433
WWTP Inflow Sewer Main Replacement 434
E Oak St Replacement IV 435
Sewer Main Replacement 436
Lift Stations Rehabilitation 437
CCTV Condition Inspection 438
Storm Water 439
Trash Capture Device 440
Trash Cans City Wide (Art and Beautification Project) 441 Minnesota/ Riverview Storm Drain Repair 442
Stormwater Program Asset Management Plan 443
Stormwater Drain Master Plan Repairs 444
Demographic Information 445
Land Use 450
Tax Rates 451
Principle Property Tax Payers 452
Principle Sales Tax 453
Historical Sales Tax Amounts 454
Principal Employers 455
Top 15 RDA 456
Appendix 457
Glossary 458
CITY OF FORT BRAGG
FY 2026/27 Budget Transmital Letter
June 19, 2026
Honorable Mayor, Vice Mayor, City Council members, and the Fort Bragg Community, It is my privilege to present the City of Fort Bragg’s $83.3 million Operating and Capital Budget for Fiscal Year 2026– 2027.
Fort Bragg is in a season of significant movement. Across the organization, the City is advancing major infrastructure projects, modernizing internal systems, supporting housing and economic development, strengthening public safety, expanding community programming, and responding with urgency to the challenges and opportunities before us.
This budget reflects that momentum. It is built around action, accountability, and a clear understanding that our community expects local government to be responsive, practical, and focused on results.
The FY 2026–27 Adopted Budget is fiscally responsible and protects essential services while making targeted investments in organizational modernization, public safety, infrastructure, housing, economic development, parks and recreation, and community engagement. It is also a budget prepared under challenging circumstances. Like many local governments across California, Fort Bragg is facing rising costs for labor, medical benefits, CalPERS pension obligations, liability and workers’ compensation insurance, technology, utilities, facilities, and contracted services.
The budget I am presenting is balanced, and I want to be clear about what that balance represents. It reflects discipline, restraint, and the careful use of one-time resources. It protects the City’s ability to function, maintains core services, and continues progress on City Council priorities. However, it does not eliminate the long-term structural pressure created when ongoing costs grow faster than ongoing revenues.
This budget gives the City time, but it is not a reason to become comfortable. The work of aligning revenues, expenditures, service levels, staffing, and community expectations must continue. Moving forward, the City must remain nimble, prudent, and willing to adjust as conditions change. We are moving with urgency, but we must do so with focus, discipline, and a continued commitment to protecting Fort Bragg’s long-term financial future.
Budget Process
The City’s budget process is an ongoing cycle of planning, public engagement, review, prioritization, and accountability. The process begins well before the start of the fiscal year, with staff evaluating current-year financial trends, department needs, capital priorities, and long-term fiscal conditions.
As part of the FY 2026–27 budget process, the City released a community budget survey in February and March to better understand residents’ priorities and perspectives. The survey provided an opportunity for community members to share what services, programs, and investments they believe should be prioritized as the City works to balance Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 5
rising costs with available
resources. This input helped
inform the budget discussion
and provided an additional
public engagement tool for
understanding community
values.
Following the survey and midyear budget review, the City Council provided direction on
budget priorities. Staff then
developed a adopted budget
that aligns available resources
with Council direction,
operational needs, strategic
goals, community input, and long-term financial realities.
The FY 2026–27 Adopted Budget will be reviewed during public budget workshops and public hearings before final adoption. The adopted budget will take effect on July 1, 2026. This process is intended to ensure that the budget is more than a financial document. It is a work plan, a policy statement, and a public commitment to how the City will use community resources responsibly.
Strategic Plan Alignment
The FY 2026–27 Adopted Budget continues to be guided by the City Council’s adopted Strategic Plan and the following goals:
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
These goals remain the foundation for budget development. They guide how the City evaluates competing priorities, invests in services, and measures progress.
Street Maintenance and Sidewalk Rehabilitation
The FY 2026–27 Budget includes continued investment in street repairs, pavement maintenance, and sidewalk rehabilitation. These improvements are a core part of the City’s responsibility to maintain safe, accessible, and reliable public infrastructure for residents, businesses, visitors, pedestrians, cyclists, and drivers.
The budget builds on equipment investments made in the prior FY 2025–26 Budget, which better position the Corporation Yard and Streets Division to perform more maintenance work in-house. By pairing equipment investments with additional staffing capacity, the City is taking a more proactive approach to pavement preservation, sidewalk repairs, and routine street maintenance.
The FY 2026–27 Budget includes the addition of one Maintenance Worker II position and two seasonal employees to assist the Corporation Yard and Streets Division with street maintenance activities. This added capacity will support Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 6
planned street maintenance work beginning in August and September 2026, including street repairs, pavementrelated work, sidewalk rehabilitation support, and other priority maintenance needs.
These investments reflect the City’s commitment to responding to community priorities, improving neighborhood infrastructure, extending the useful life of City streets, and strengthening the City’s ability to maintain public assets more efficiently over time.
Organizational Modernization and AI Investment
The FY 2026–27 Budget includes funding to launch a Citywide Artificial Intelligence and Innovation Program focused on improving customer service, increasing organizational efficiency, reducing administrative workload to reduce staff hours on tasks, and enhancing data-driven decision-making while maintaining appropriate governance, cybersecurity, and public transparency standards.
For a city the size of Fort Bragg, the responsible approach is to start small, focus on practical use cases, and build internal capacity before making major technology investments. The initial phase of this effort will include ChatGPT Team licenses for managers and department heads, development of a City AI policy, staff training, and exploration of a City document search assistant to help staff and the public more easily access City information, policies, codes, and records.
These investments are not intended to replace staff judgment, professional expertise, or public accountability. Rather, they are tools to help a lean municipal workforce manage increasing service demands, improve response times, reduce repetitive administrative work, and allow employees to focus more time on problem-solving, customer service, and higher-value work.
The City is already exploring AI-supported tools and process improvements in several areas, including meeting minutes, invoice review, public records redaction, Police Department report writing, citizen code search, website navigation, staff training, and internal research. These tools will be implemented carefully, with attention to privacy, data security, accuracy, legal compliance, and human review.
The budget also supports continued implementation and use of key modernization systems, including Accela for permitting, FMX for facility bookings, Comcate for code enforcement, ClearGov for budget transparency, and Revize for the new City website. In Public Works, the budget supports implementation of task management and asset management software to improve work order tracking, maintenance scheduling, infrastructure documentation, project coordination, and accountability for field operations.
Together, these investments represent an important step toward a more modern, accessible, efficient, and responsive City organization.
Economic Opportunity and Community Vibrancy
A strong local economy is essential to Fort Bragg's long-term fiscal health, community well-being, and quality of life.
The FY 2026-27 Budget continues to support economic development through the City's BEAR Strategy — Business Expansion, Attraction, and Retention — with a focus on helping existing businesses succeed, encouraging new investment, and strengthening the conditions needed for long-term economic resilience.
The City's approach is grounded in being a business-friendly and solution-oriented partner. Over the past year, the City Council has approved several initiatives to reduce barriers and support local business activity, including the first-year business license waiver and capacity fee deferral program. These tools are intended to help new and expanding businesses manage upfront costs, move through the development process more effectively, and invest with greater confidence in Fort Bragg.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 7
Downtown revitalization remains a major priority. The City will continue supporting efforts that enhance downtown vitality, improve the visitor and customer experience, activate public spaces, support events, strengthen tourism, and make Fort Bragg's commercial core more welcoming and economically vibrant. These efforts are closely tied to business retention, local spending, and the City's broader goal of creating a downtown that serves both residents and visitors.
The Mill Site redevelopment also represents one of Fort Bragg's most important long-term economic opportunities.
Thoughtful redevelopment of this property has the potential to diversify the local economy, create jobs, expand housing opportunities, reconnect the community with underutilized land, and support a more resilient economic future. The City will continue working to advance this opportunity in a way that aligns with community values, environmental stewardship, infrastructure capacity, and long-term fiscal sustainability.
The emergence of AI and other technology-driven changes will also affect the future of work, small business operations, and economic development. While the local impacts are still uncertain, Fort Bragg must continue investing in workforce readiness, broadband, digital tools, and public-private partnerships that help the community adapt to economic change. Given the City's fiscal constraints, economic development investments must be targeted, realistic, and measurable. The focus in FY 2026-27 will be on initiatives that support business resilience, expand local revenue, improve the customer experience, diversify the economy, and create long-term community value.
Broadband Completion, Customer Acquisition, and Service Activation The FY 2026–27 Budget marks a major milestone for the City’s municipal broadband effort. Construction of the City’s fiber broadband network is expected to be substantially completed by the end of June 2026, allowing the City to shift from the construction phase into customer activation, service delivery, and long-term operation of the broadband enterprise.
This transition is significant. The broadband project represents one of the City’s most important long-term infrastructure investments and is intended to provide high-speed fiber connectivity to homes and businesses throughout Fort Bragg. Reliable broadband supports digital equity, economic development, education, telehealth, remote work, public safety, and overall community resilience.
With construction nearing completion, the City’s focus in FY 2026–27 will shift heavily toward marketing, outreach, customer sign-ups, service activation, and customer retention. A strong marketing effort will be especially important during summer 2026 and throughout the remainder of the fiscal year as the City works to inform residents and businesses that service is becoming available, explain the benefits of the municipal broadband system, and encourage customers to transition to the City’s fiber network. The FY 2026–27 Budget reflects this next phase of work. As more customers come online, revenues are expected to increase, while expenditures will support the staffing, technology, billing, customer service, installation, maintenance, marketing, and system reliability needed to operate the broadband utility successfully.
Broadband remains a foundational investment in Fort Bragg’s future. The success of the project will depend not only on completing construction, but also on building public awareness, earning customer trust, delivering reliable service, and growing the subscriber base over time. Through focused marketing, responsive customer service, and continued operational discipline, the City will work to position the broadband enterprise as a long-term asset for residents, businesses, and the broader Fort Bragg community.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 8
Transient Occupancy Tax, Visit Fort Bragg, and Tourism
Reinvestment
Transient Occupancy Tax remains one of the City’s most important General Fund revenue sources and is closely tied to the strength of Fort Bragg’s visitor economy. TOT is paid for by visitors staying in local hotels, motels, inns, vacation rentals, and other lodging establishments, and it helps fund essential City services, infrastructure, public safety, parks, economic development, downtown vitality, and visitor-serving improvements.
For FY 2026–27, TOT revenue is budgeted at $3,564,926, compared to the FY 2025–26 estimated year-end amount of $3,545,655. This represents modest growth of approximately $19,271, or 0.5%. The projection reflects a prudent and conservative outlook while recognizing the continued benefit of Measure U, which increased the City’s TOT rate from 12% to 14%.
The City has also been deliberate about reinvesting a portion of TOT revenue back into the visitor economy. The FY 2026–27 Budget includes $300,000 in TOT-supported funding for Visit Fort Bragg, destination marketing, and new event development. This
reinvestment recognizes that tourism revenue does not grow on its own. It requires continued investment in marketing, visitor experience, events, downtown activity, and partnerships that encourage people to choose Fort Bragg, stay overnight, and support local businesses. A major focus of this strategy is strengthening shoulder-season tourism. The City is building on successful existing events such as the Whale Festival and Magic Market while supporting new and expanded events such as the Fort Bragg Blues Festival, Timber and Tides, and mountain bike events. These efforts are intended to attract visitors during slower periods of the year, increase overnight stays, activate downtown and public spaces, and generate additional spending at local hotels, restaurants, shops, attractions, and service businesses.
Looking ahead, the City is also evaluating the best long-term model for Visit Fort Bragg. This includes discussion of whether the current structure should continue, whether a partnership with Visit Mendocino could strengthen destination marketing, and whether additional collaboration could help leverage regional resources. One option under consideration could potentially add up to $300,000 in additional revenue or marketing value to support Fort Bragg destination marketing efforts, further expanding the City’s ability to promote Fort Bragg as a year-round destination.
This approach treats tourism not only as a marketing function, but also as an economic development strategy. By reinvesting TOT dollars into Visit Fort Bragg, destination marketing, and events — and by evaluating stronger regional partnerships — the City is working to strengthen the local tax base, support small businesses, create more year-round economic activity, and improve long-term General Fund revenue stability. A stronger visitor economy benefits both residents and visitors by helping fund the public services and community investments that make Fort Bragg a vibrant coastal destination.
At the same time, the City remains cautious in its revenue assumptions. TOT can be affected by weather, fuel prices, lodging rates, regional competition, consumer confidence, seasonal travel patterns, and broader economic conditions.
Staff will continue to monitor occupancy, average daily rate, event impacts, and seasonal trends throughout FY 2026– 27 and will adjust strategies as needed.
The City’s goal is clear: use TOT responsibly, reinvest strategically, evaluate the best structure for destination marketing, and continue positioning Fort Bragg as a welcoming, year-round destination that supports local businesses, strengthens the economy, and improves the quality of life for the community.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 9
Public Safety and Emergency Preparedness
Public safety remains a core responsibility of local government and one of the City Council's highest priorities. The FY 2026-27 Public Safety Budget of $6.3 million continues to support police services, the grant-funded Care Response Unit, emergency preparedness, disaster response planning, public safety technology, and regional coordination.
The budget includes funding for a new Community Service Officer position, a Task Force officer, a School Resource officer and continued investment in the Police Department's RIMS system, body-worn cameras, Tasers supporting operational capacity, reporting, records management, and service delivery. These investments are intended to strengthen public safety operations and allow sworn officers and support staff to work more effectively.
The City is also exploring responsible use of AI-supported tools to assist with report writing and administrative efficiency in public safety operations. These tools will be implemented carefully, with appropriate review, policy direction, and staff oversight.
Emergency preparedness also remains a priority, with $20,000 included in the budget for this purpose. Wildfire, earthquake, tsunami, severe weather, infrastructure failure, and public health events all require a prepared and coordinated local response. The City will continue to improve emergency planning, inter-agency coordination, communications, and community readiness.
Parks, Recreation, and the CV Starr Center
Parks, recreation, public spaces, and community facilities are central to the quality of life in Fort Bragg. They are also a core function of local government. Cities have an important responsibility to provide safe, accessible, and wellmaintained public spaces where residents can gather, recreate, exercise, build community, and participate in civic life.
The FY 2026-27 Parks, Recreation, and CV Starr Budget of $2.85 million continues to support parks, recreation programming, facility maintenance, CV Starr Community Center operations, public space improvements, and community events that bring residents together. These investments support not only recreation, but also public health, youth engagement, senior services, family connection, community resilience, and civic pride.
As the City expands programming, our goal is not to duplicate services already provided by valued community partners such as the Mendocino Coast Recreation and Park District, schools, nonprofits, and local organizations.
Instead, the City's approach is to complement existing programs, fill service gaps where appropriate, and strengthen partnerships, so residents have more opportunities to participate in recreation and community life.
In FY 2026-27, the City is planning community-centered programming such as FIFA World Cup watch parties, Movies in the Park, Music in the Park, and expanded use of the CV Starr Community Center. A particular focus will be ensuring that every youth in Fort Bragg has an opportunity to experience and benefit from the Center, whether through aquatics, recreation, wellness, or community programming.
The City is also pursuing grant opportunities to support the next phase of CV Starr Community Center improvements, including potential Phase 3 expansion concepts such as basketball courts, a commercial kitchen, a stage, and community resilience center improvements. These investments would strengthen the Center's role as both a recreation hub and a community resilience asset during emergencies, extreme weather, and other community needs.
Through thoughtful programming, stronger partnerships, and strategic facility investments, the City will continue enhancing public spaces and recreation opportunities for residents and visitors.
Capital Improvement Program
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 10
The FY 2026-27 Adopted Budget includes approximately $20.0 million in capital investments focused on infrastructure reliability, public safety, water resilience, transportation, municipal facilities, stormwater, broadband, and long-term community assets.
The largest FY 2026-27 capital investments are in the Water Enterprise Fund, Street Maintenance and Traffic Safety, Municipal Facilities, and Wastewater Enterprise Fund. These investments reflect the City's continued commitment to maintaining essential infrastructure, improving public safety, protecting public health, and positioning Fort Bragg for long-term resilience.
Major FY 2026–27 projects include continued investment in broadband fiber infrastructure, Guest House rehabilitation and brick pointing, City Hall accessibility improvements, facility security improvements, roadway revitalization, citywide sidewalk improvements, Willow Street pedestrian improvements, systematic intersection safety improvements, the Safe Streets For All citywide sign replacement project, and key stormwater improvements.
The Water Enterprise Fund includes several major FY 2026–27 projects that support long-term water reliability and drought resilience, including the Raw Water Line project, Noyo River Crossing, Pudding Creek Water Main Relocation, Oneka desalination work, Madsen Hole Ranney design, Brush Creek Culvert Replacement, and continued distribution system improvements.
The Wastewater Enterprise Fund continues to prioritize system reliability and regulatory compliance through FY 2026– 27 investments such as the Pudding Creek Sewer Main Relocation, CIPP Force Mains Project, Chief Celeri Sewer Main Replacement, Biosolids Dryer Building improvements, and other sewer system rehabilitation work.
Together, these FY 2026-27 capital investments demonstrate the City's commitment to responsible stewardship of public infrastructure. Many of these projects are supported by grants, enterprise funds, special funding sources, and outside funding partnerships, helping reduce direct pressure on the General Fund while advancing essential community priorities.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 11
Long-Term General Fund Forecast
The accompanying five-year General Fund forecast chart highlights both the City’s current fiscal stability and the warning signs ahead. While the FY 2026–27 Budget is balanced and projects an ending fund balance of approximately $9.06 million, the forecast shows that ongoing expenditures are expected to grow faster than ongoing revenues in future years. Beginning in FY 2027–28, the City is projected to face annual operating deficits, with the ending fund balance gradually declining over the forecast period to approximately $7.1 million by FY 2030–31.
These trends do not signal an immediate fiscal crisis, but they are important warning signs. Rising salaries, benefits, CalPERS costs, insurance, materials and services, and internal service costs continue to place increasing pressure on the General Fund. The forecast reinforces the need for the City to remain prudent and nimble moving forward, avoid overcommitting ongoing resources, continue protecting reserves, and make strategic decisions that align long-term expenditures with sustainable revenue growth.
The forecast also makes clear that the City must continue looking for ways to grow and diversify its local tax base. The closure of Rite Aid, which had been one of the City’s top 25 sales tax-generating businesses, demonstrates how vulnerable local revenues can be when a major retailer leaves the community. The impact of this loss has been offset in the near term by voter approval of Measure T, but Measure T alone cannot be the City’s long-term economic strategy. This is why the City is placing a strong focus on economic development, business retention and attraction, downtown revitalization, tourism reinvestment, broadband, housing, and redevelopment opportunities that can strengthen local revenues over time.
Growing the tax base is essential to maintaining services, funding infrastructure, supporting public safety, and protecting long-term fiscal stability. The City must continue to be proactive in creating the conditions for business investment, supporting existing employers, filling vacant commercial spaces, attracting new revenue-generating uses, and building a more resilient local economy.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 12
General Fund Summary
The FY 2026-27 Proposed General Fund Budget projects
revenues of $17,230,630 and expenditures of $17,228,508, resulting in a projected surplus of $2,122. On a $17.2
million General Fund budget, this represents an
essentially balanced budget.
Compared to the FY 2025-26 year-end estimate, General
Fund revenues are projected to increase by $2,933,197, or approximately 20.5%, while expenditures are projected
to increase by $2,953,757, or approximately 20.7%. The FY 2025-26 year-end estimate projects revenues of
$14,297,433 and expenditures of $14,274,751, resulting in a modest surplus of $22,682.
The FY 2026-27 Proposed Budget is balanced, but only
narrowly. This underscores the importance of continued
cost control, conservative revenue projections, careful use of one-time resources, and ongoing long-term
financial planning.
Major General Fund Cost
Pressures
The FY 2026-27 General Fund Budget reflects significant increases in the cost of maintaining current municipal
services and meeting required obligations. The largest
pressures are related to personnel and benefit costs,
including a 5% cost-of-living adjustment for employees, higher medical insurance premiums, increased CalPERS
pension costs, workers' compensation, and retiree
medical obligations.
Medical insurance remains one of the most significant
cost drivers, with the City continuing to pay 80% of
eligible employee medical premiums while employees
contribute 20%. CalPERS unfunded accrued liability
costs are also increasing by approximately $192,000,
adding further pressure to the General Fund.
The budget is also impacted by several major
operational cost increases, including higher CIRA
general liability and workers' compensation insurance
costs, increased solar-related costs, public safety
technology needs, and internal service allocations for
information technology, facilities, and fleet services.
The FY 2026-27 Budget also reflects targeted staffing
and service capacity decisions, including filling the
Community Development Director position, funding a
Community
Service Officer, and continuing support for the Task
Force Officer and School Resource Officer. The School
Resource Officer position is 70% funded by the Fort
Bragg Unified School District. These investments
support planning, housing, permitting, code
compliance, public safety operations, and customer
service.
These increases are not driven by a single program or
discretionary expense. Rather, the General Fund is
absorbing broad cost increases across labor, benefits,
pensions, insurance, technology, utilities, internal
services, and core staffing. More detailed variance
information is included in the General Fund summary
and department expenditure sections of the budget
document.
Balancing the Budget
To balance the FY 2026-27 Proposed General Fund
Budget, staff reviewed expenditures carefully, used
conservative revenue assumptions, limited new ongoing
commitments, and identified one-time resources that
can be used responsibly.
The proposed budget includes recognition of $400,000
in previously obligated American Rescue Plan Act State
and Local Fiscal Recovery Funds under the revenue
replacement / provision of government services
category. These funds were previously authorized by the City Council and obligated through inter-agency service agreements for eligible government services. The
proposed use will reimburse eligible General Fund
government service costs and reduce near-term budget
pressure.
This use of ARPA funds is a one-time stabilization
strategy. It allows the City to preserve essential services in FY 2026-27 while continuing to evaluate longer-term
structural budget solutions. Because these funds are
one-time in nature and must be expended by the
federal deadline, they are not being treated as ongoing operating revenue.
The City will continue to address long-term budget
pressures through forecasting, economic development,
cost containment, service prioritization, grant funding, and careful review of future staffing and program
commitments.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 13
Enterprise Fund Highlights
The City's enterprise funds continue to support essential infrastructure, recreation, broadband, and long-term
community resilience. The FY 2026-27 Proposed Budget
reflects continued attention to operational sustainability, capital reinvestment, and responsible service delivery.
MCN / Broadband Enterprise
Fund
The FY 2026-27 MCN / Broadband Enterprise Fund
projects revenues of $3,204,975.50 and expenditures of
$3,158,586, resulting in a projected operating surplus of $46,389.50. Compared to the FY 2025-26 year-end
estimate, revenues are projected to increase by
$948,408.50, while expenditures are projected to
increase by $730,940.
The proposed budget reflects continued work to
stabilize and grow the City's broadband enterprise. With construction expected to be completed by the end of
June 2026 and customer drops beginning in summer
2026, the City is entering an important implementation
phase. The increase in revenues reflects the continued
integration and operation of MCN as a municipal
broadband utility as more customers come online, while
the increase in expenditures reflects the operational
costs necessary to support service delivery, staffing,
technology, customer support, and system reliability.
Broadband remains a long-term investment in digital
equity, economic opportunity, education, business
development, public safety, and community resilience.
Staff will continue to monitor customer revenues,
operating costs, staffing, capital needs, and long-term financial performance as the enterprise matures.
Water Enterprise Fund
The FY 2026-27 Water Enterprise Fund projects revenues
of $3,099,000 and expenditures of $2,823,970, resulting in a projected operating surplus of $275,030. Compared
to the FY 2025-26 year-end estimate, revenues are
projected to increase by $82,926, while expenditures are projected to decrease by $239,589.
The Water Fund continues to support the operation,
maintenance, and long-term reliability of the City's
water system. The City remains focused on water
treatment plant improvements, raw water line
replacement, water storage, metering, conservation, and long-term water resilience.
These investments are essential to public health,
emergency preparedness, environmental stewardship,
and the City's long-term economic stability.
Wastewater Enterprise Fund
The FY 2026-27 Wastewater Enterprise Fund projects
revenues of $3,683,138 and expenditures of $3,403,398,
resulting in a projected operating surplus of $279,740.
Compared to the FY 2025-26 year-end estimate,
revenues are projected to decrease by $350,562, while
expenditures are projected to decrease by $409,362.
The Wastewater Fund remains focused on regulatory
compliance, system maintenance, capital reinvestment,
and long-term operational sustainability. The proposed
budget reflects continued efforts to manage operating
costs while maintaining reliable wastewater services.
Staff will continue to monitor utility, insurance, chemical, equipment, regulatory, and capital costs to ensure the
fund remains financially stable and capable of meeting
current and future infrastructure needs.
CV Starr Community Center
The FY 2026-27 CV Starr Community Center budget
projects revenues and expenditures of $2,783,424,
resulting in a balanced operating budget. The FY 2025-
26 year-end estimate projects revenues of $2,478,962
and expenditures of $2,264,712.
The Center experienced revenue impacts during FY
2025-26 due to facility renovations in December and
January, which affected membership activity and
related program revenues. The FY 2026-27 Proposed
Budget assumes a return to more stable operations as
improvements are completed, and membership activity
continues to recover.
CV Starr remains a cornerstone of community wellness,
aquatics, recreation, youth programming, senior
activities, and family services. The City will continue to focus on operational efficiency, membership growth,
program development, and facility improvements to
ensure the Center remains accessible, financially
sustainable, and responsive to community needs.
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 14
Conclusion and Acknowledgments
The FY 2026-27 Proposed Budget represents a year of responsible decision-making. It acknowledges the real financial pressures facing the City while continuing to protect the services, infrastructure, workforce, and community priorities that matter most. This budget is balanced, but it is not easy. Rising costs and limited ongoing revenue growth require the City to be disciplined, transparent, and strategic. We must continue to protect reserves, use one-time resources carefully, monitor long-term trends, and make decisions that keep Fort Bragg financially strong.
At the same time, Fort Bragg continues to move forward. We are investing in infrastructure, supporting local businesses, advancing housing, strengthening public safety, modernizing operations, improving public spaces, and building an organization prepared for the future.
I would like to thank the City Council for your leadership, support, and strategic policy direction throughout this budget process. I also want to thank our Executive Leadership Team, department heads, department budget leads, and the many City staff who collaborated and contributed to the development of the FY 2026-27 Proposed Budget.
A citywide budget requires countless hours of teamwork, patience, analysis, and problem-solving. I want to extend a special thank you to the Finance Team for their dedication, professionalism, and steady work in preparing this budget.
Their expertise, adaptability, and attention to detail were instrumental in navigating a complex and evolving budget process.
Finally, I want to thank all City employees who serve our community every day with dedication, care, and a heart for public service. The strength of this organization is reflected in the people who show up each day to keep Fort Bragg moving forward.
To the residents, businesses, and community partners of Fort Bragg, thank you for your continued trust, engagement, and belief in our City.
It is an honor to serve as your City Manager. I look forward to continuing this work together as we build a stronger, more resilient, and more vibrant Fort Bragg.
Respectfully submitted,
Isaac Whippy
City Manager
Transmittal Letter
FY 2027 Adopted Budget | Fort Bragg Page 15
City Manager Transmittal Letter
Introduction
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GFOA Award
Award
FY 2027 Adopted Budget | Fort Bragg Page 17
Demographics
Population
TOTAL POPULATION
7,032
0.44%
vs. 2023
GROWTH RANK
151 out of 506 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
DAYTIME POPULATION
8,343
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 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 5500
6000
6500
7000
7500
8000
Demographics
FY 2027 Adopted Budget | Fort Bragg Page 18
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 305 298
606
413
158
518
871
783
740
673
947
651
69 <5 5-9 10-14 15-19 20-2425-3435-4445-5455-5960-6465-7475-84 >85 0 250
500
750
1,000
Demographics
FY 2027 Adopted Budget | Fort Bragg Page 19
Household
TOTAL HOUSEHOLDS
3,135
Municipalities must 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 municipal tax base. -32%
lower than state average
-38%
lower than state average
32%
higher than state average
82%
higher than state average
* Data Source: American Community Survey 5-year estimates Family Households
37%
Married Couples
31%
Singles
31%
Senior Living Alone
18%
Demographics
FY 2027 Adopted Budget | Fort Bragg Page 20
Economic
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
5%
-76.82%
lower than state average
Median income
$56,481
-43.02%
lower than state average
Below $25,000
19%
56.52%
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
Demographics
FY 2027 Adopted Budget | Fort Bragg Page 21
Housing
2024 MEDIAN HOME VALUE
$535,400
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
Fort Bragg State Avg.
54%
Rent
46%
Own
44%
Rent
56%
Own
* Data Source: 2024 US Census
Bureau, American Community
Survey. Home value data
includes all types of owneroccupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
250K
300K
350K
400K
450K
500K
550K
600K
12 83
716
309
197
27 38
7 39
0 7
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 200 400 600 800
Demographics
FY 2027 Adopted Budget | Fort Bragg Page 22
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.
Reader’s Guide
FY 2027 Adopted Budget | Fort Bragg Page 23
Basis of Budgeting
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 Proposed and Adopted Budget. The proposed 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 for the project.
The proposed 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 proposed 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 proposed and adopted Budget is developed in accordance with the Council's established budget principles:
Conservative revenue projections should be incorporated into the budget.
Basis of Budgeting
FY 2027 Adopted Budget | Fort Bragg Page 24
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 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 the 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." Basis of Budgeting
FY 2027 Adopted Budget | Fort Bragg Page 25
Budget Organization & Fund Structure
Budget Organization
The FY 2026/27 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 2026/27.
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 2026/27 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:
Budget Organization & Fund Structure
FY 2027 Adopted Budget | Fort Bragg Page 26
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 approval.
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 Mid-Year 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, an 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 self-balancing 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.
Budget Organization & Fund Structure
FY 2027 Adopted Budget | Fort Bragg Page 27
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.
Cost Allocation Plan and Direct Charges
The City employs a multistep 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 202.6 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.
Budget Organization & Fund Structure
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Budget Organization & Fund Structure
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Budgeting 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/June) 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.
Budgeting Process
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Budgeting Process
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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 History of the City
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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 midblock 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 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, History of the City
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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."
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 History of the City
FY 2027 Adopted Budget | Fort Bragg Page 34
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-squarefoot 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 2026–2027 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.
History of the City
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History of the City
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Elected Officials
Elected Officials
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Organizational Chart
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City of Fort Bragg Organizational Chart
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 MCN Enterprise Baron J. Betternausen City Attorney
Organizational Chart
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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.
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b. The City Manager has the authority to approve transfers of budget appropriations within any fund budget provided:
Both line items are budgeted; and
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 unbudgeted 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 and 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 overreliance 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 yearend. 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 well-being 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.
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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 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.
Fiscal Policies
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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. 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.
h. Fund Balance & Reserve Policies
i. 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.
j. 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 2026/27 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 FY 2026/27 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 Fiscal Policies
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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 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:
1. 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.
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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.
2. 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.
3. Asset Forfeiture Expenditure Policy
4. 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 agendized for City Council action.
13. Payment of Employee Compensation Costs
14. 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.
15. 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.
16. 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.
17. 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.
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18. 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.
h. Pension Policy
i. 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. j. 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.
k. 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. l. 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.
m. 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. n. 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. o. 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 Fiscal Policies
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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 the 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. 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. p. 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.
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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 in 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.
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
Investment Policies
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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. The safety of the 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 Policies
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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.
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-andInvestment Policies FY 2027 Adopted Budget | Fort Bragg Page 50
hold 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.
Investment Policies
FY 2027 Adopted Budget | Fort Bragg Page 51
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 Cost Allocation Plan
FY 2027 Adopted Budget | Fort Bragg Page 52
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
The next step in preparing the City's Cost Allocation Plan is determining direct and indirect costs (see tables 5 and 6). Program costs that primarily provide services 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.
Cost Allocation Plan
FY 2027 Adopted Budget | Fort Bragg Page 53
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 Non-departmental 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.
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.
Cost Allocation Plan
FY 2027 Adopted Budget | Fort Bragg Page 54
Tables
Table 1: Program Classifications
Table 2: Personnel Cost Allocation and FTE count
Cost Allocation Plan
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Table 3: Internal Service Funds Cost Driver Rate Table
Table 4: Internal Service Funds Allocation to Programs
Cost Allocation Plan
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Table 5: Rate Table
Cost Allocation Plan
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Cost Allocation Plan
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Cost Allocation Plan
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Cost Allocation Plan
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All Fund Summary
All Fund Summary
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All Fund Summary
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General Fund - Budget Summary
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 activities.
At the Mid-Year Budget Workshop in March 2026, the City Council established six budget goals to guide development of the FY 2026–27 General Fund Budget: adopt a balanced budget; provide additional contributions to the Section 115 Pension Trust; maintain the current level of service with no staff layoffs or program cuts; maintain operating and litigation reserves; provide funding for recession/emergency reserves; and provide a cost-of-living adjustment for staff. The FY 2026–27 Adopted Budget accomplishes these goals. The General Fund is balanced, essential services are maintained, reserves remain protected, and the budget includes continued investment in the City’s workforce and long-term financial stability.
Meeting all six goals in a year of rising costs reflects the City Council’s disciplined policy direction and the organization’s commitment to prudent fiscal management.
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 63
In the General Fund for 2027, the budgeted expenditures are set at $17.2 million, representing a 16.53% increase from the 2026 budgeted expenditures of $14.8 million. This follows a 21.08% increase from the prior period to 2026. The 2026 actual expenditures were $14.3 million, which was 96.7% of the budgeted amount for that year and only a 2.47% increase from the previous actual expenditures.
Revenues vs Expenditures Summary
On the revenue side, the 2027 budgeted revenue is also $17.2 million, marking a 19.93% increase from the 2026 budgeted revenue of $14.4 million. This continues the upward trend from the prior period, which saw a 17.49% increase to 2026. The 2026 actual revenue was $14.3 million, achieving 99.43% of the budgeted revenue and reflecting an 8.51% increase from the previous actual revenue.
Overall, the 2027 budget projects balanced revenues and expenditures at $17.2 million each, with both categories showing significant increases compared to the 2026 budget. The revenue budget increase of 19.93% slightly outpaces the expenditure budget increase of 16.53%, continuing the growth trend observed in the prior years.
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) due to the increase in General Fund Expenditures of the recommended 30%, it reflects continued progress toward that benchmark.
Continued contributions to the City’s Section 115 Pension Trust, which now holds over $3.7 million, help to mitigate future pension cost increases.
The FY 2027 Budget also includes cost-of-living adjustments for employees represented by SEIU, Mid-Management, Executive Management, and the Fort Bragg Police Association, consistent with their respective Memoranda of Understanding. These adjustments are important for workforce stability and retention, but they also add to the City’s Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 64
ongoing cost pressures, along with increases in medical insurance, pension obligations, workers’ compensation, liability insurance, technology, utilities, and internal service costs.
Overall, the FY 2027 General Fund Budget reflects the City’s commitment to conservative fiscal management while remaining realistic about the challenges ahead. The current budget is balanced, but the margin is narrow. Looking ahead, the City’s long-term forecast shows continued pressure from rising operating costs, limited ongoing revenue growth, and the potential for economic slowdown or revenue softening. For that reason, the City must remain disciplined, protect reserves, distinguish between one-time and ongoing revenues, and continue evaluating strategies to preserve essential services while maintaining long-term financial resilience.
General Fund Comprehensive Fund Summary
The City of Fort Bragg’s General Fund operations are primarily supported by Sales and Use Tax, Transient Occupancy Tax, Property Tax, reimbursements, intergovernmental revenues, service charges, licenses and permits, and other locally generated revenues. These revenues fund core municipal services, including public safety, emergency preparedness, parks and recreation, street maintenance, community development, housing, economic development, and general government operations.
For FY 2026–27, total General Fund revenues are budgeted at $17,233,974, representing an increase of approximately $2.94 million, or 20.6%, compared to the FY 2025–26 estimated year-end revenue of $14,297,434. This increase is driven largely by reimbursements, intergovernmental revenues, transfers from other funds, continued implementation of voter-approved local revenue measures, and targeted grant reimbursement activity.
The City continues to use a conservative and “most likely” forecasting approach that balances historical performance, current revenue trends, known policy changes, economic conditions, and operational needs. While revenues are increasing, the City remains cautious. Inflation, higher interest rates, insurance costs, labor costs, pension obligations, construction costs, and the potential for economic softening continue to create uncertainty. For that reason, the FY 2026–27 revenue budget is built to support current service levels while maintaining a prudent outlook for the longterm forecast.
Revenue Composition
Taxes remain the largest source of General Fund revenue. Major tax revenues include Sales and Use Tax, Transient Occupancy Tax, Property Tax, and Other Taxes. Together, these revenues are budgeted at approximately $9.09 million and provide the foundation for essential City services.
Reimbursements are also a major General Fund revenue source, budgeted at $5,976,649 for FY 2026–27. These reimbursements primarily reflect cost allocation and administrative support provided by the General Fund to enterprise funds, special revenue funds, and other City operations. They help ensure that shared administrative, personnel, technology, facilities, and overhead costs are allocated appropriately across the organization.
Intergovernmental revenues are budgeted at $842,270 for FY 2026–27. These revenues include funds from other governmental agencies and support specific programs, services, or eligible activities. Grant reimbursements are budgeted at $180,000 and reflect continued efforts to secure outside funding to support City priorities and reduce pressure on local revenues.
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 65
Major General Fund Revenue Sources
Sales and Use Tax
Sales and Use Tax remains one of the most important revenue sources for Fort Bragg’s General Fund. It supports core services such as public safety, infrastructure maintenance, parks and recreation, community development, and general municipal operations. Sales tax revenue is closely tied to local business activity, tourism, consumer spending, online sales, construction-related purchases, and broader economic conditions.
Comprehensive Fund Summary
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated
YE vs. FY 2027
Adopted Budget (%
Change)
Beginning Fund Balance $9,178,358 $8,830,777 $9,053,459 2.5% Revenues
Property Tax $1,282,310 $1,254,718 $1,309,219 4.3%
Sales & Use Tax $2,465,543 $3,172,000 $3,153,382 -0.6%
Transient Occupancy Tax $3,158,742 $3,545,655 $3,564,926 0.5% Other Taxes $846,802 $972,214 $1,053,141 8.3%
Reimbursements $4,449,336 $4,142,749 $5,976,549 44.3%
Intergovernmental $483,420 $93,000 $842,270 805.7%
Charges for Services $85,854 $611,948 $143,511 -76.5%
Fines & Forfeitures $46,210 $12,650 $33,000 160.9%
Use of Money & Property $590,575 $233,500 $314,500 34.7% Licenses & Permits $84,412 $74,200 $111,800 50.7%
Other Revenue $81,082 $49,800 $82,600 65.9%
Transfer from Other Funds -$514,151 - $469,076 -
Grant Reimbursements $115,997 $135,000 $180,000 33.3%
Total Revenues $13,176,131 $14,297,434 $17,233,974 20.5% Expenditures
Principal $446,238 $559,055 $625,232 11.8%
Salaries $4,452,752 $5,483,517 $5,662,368 3.3%
Benefits $2,508,743 $3,178,487 $3,481,630 9.5%
Materials & Services $3,430,045 $4,596,166 $4,196,853 -8.7% Allocation to ISF $1,886,749 -$371,390 $2,980,542 -902.5% Other Expenditures $396,955 $283,318 $181,885 -35.8%
Allocated Personnel Costs - $723,098 - -100.0%
Transfer Out $809,048 $53,274 $100,000 87.7%
Capital Outlay - $29,500 - -100.0%
Total Expenditures $13,930,531 $14,535,025 $17,228,509 18.5% Total Revenues Less
Expenditures
-$754,400 -$237,592 $5,465 -102.3%
Ending Fund Balance $8,423,958 $8,593,185 $9,058,924 5.4% Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 66
For FY 2026–27, Sales and Use Tax revenue is budgeted at $3,163,382. This is generally consistent with the FY 2025–26 estimated year-end amount of $3,172,000 and reflects a cautious forecast after the implementation of Measure T.
Measure T has strengthened the City’s ongoing revenue base and provides important support for maintaining essential services and advancing City Council priorities.
Although Measure T has improved the City’s fiscal position, the City is not assuming aggressive growth in Sales and Use Tax revenue. Consumer spending remains sensitive to inflation, interest rates, fuel costs, household budgets, and broader economic uncertainty. The City will continue to monitor sales tax performance closely throughout the year, particularly in retail, restaurants, lodging-related activity, construction, and online sales.
The FY 2026–27 Sales and Use Tax projection reflects a prudent approach: recognizing the benefit of Measure T while avoiding overreliance on uncertain economic growth.
Transient Occupancy Tax
Transient Occupancy Tax remains one of the City’s most important General Fund revenue sources and is closely tied to the strength of Fort Bragg’s visitor economy. TOT is paid for by visitors staying in local hotels, motels, inns, vacation rentals, and other lodging establishments, and it helps fund essential City services, infrastructure, public safety, parks, economic development, downtown vitality, and visitor-serving improvements.
For FY 2026–27, TOT revenue is budgeted at $3,564,926, compared to the FY 2025–26 estimated year-end amount of $3,545,655. This represents modest growth of approximately $19,271, or 0.5%. The projection reflects a prudent and conservative outlook while recognizing the continued benefit of Measure U, which increased the City’s TOT rate from 12% to 14%.
The City has also been deliberate about reinvesting a portion of TOT revenue back into the visitor economy. The FY 2026–27 Budget includes $300,000 in TOT-supported funding for Visit Fort Bragg, destination marketing, and new event development. This reinvestment recognizes that tourism revenue does not grow on its own. It requires continued investment in marketing, visitor experience, events, downtown activity, and partnerships that encourage people to choose Fort Bragg, stay overnight, and support local businesses.
A major focus of this strategy is strengthening shoulder-season tourism. The City is building on successful existing events such as the Whale Festival and Magic Market while supporting new and expanded events such as the Fort Bragg Blues Festival, Timber and Tides, and mountain bike events. These efforts are intended to attract visitors during slower periods of the year, increase overnight stays, activate downtown and public spaces, and generate additional spending at local hotels, restaurants, shops, attractions, and service businesses.
This approach treats tourism not only as a marketing function, but also as an economic development strategy. By reinvesting TOT dollars into Visit Fort Bragg, destination marketing, and events, the City is working to strengthen the local tax base, support small businesses, create more year-round economic activity, and improve long-term General Fund revenue stability. A stronger visitor economy benefits both residents and visitors by helping fund the public services and community investments that make Fort Bragg a vibrant coastal destination.
At the same time, the City remains cautious in its revenue assumptions. TOT can be affected by weather, fuel prices, lodging rates, regional competition, consumer confidence, seasonal travel patterns, and broader economic conditions.
Staff will continue to monitor occupancy, average daily rate, event impacts, and seasonal trends throughout FY 2026– 27 and will adjust strategies as needed.
Property Tax
Property Tax is one of the City’s most stable and predictable General Fund revenue sources. It supports essential municipal operations and is less volatile than Sales Tax or TOT. Property Tax is based on assessed property value and is collected by Mendocino County before being distributed to local agencies according to State formulas.
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 67
For FY 2026–27, Property Tax revenue is budgeted at
$1,309,219, compared to the FY 2025–26 estimated
year-end amount of $1,254,718. This represents an
increase of approximately $54,501, or 4.3%. Property
Tax growth reflects assessed value changes,
property transfers, limited new development, and
Proposition 13 assessment adjustments. While Fort
Bragg receives only a portion of the base 1%
property tax, this revenue remains an important
and reliable component of the General Fund.
The City will continue to monitor real estate activity, assessed valuation trends, property transfers, new
construction, assessment appeals, and broader
housing market conditions. Property Tax is expected to remain a stable revenue source, but housing affordability, interest rates, construction costs, and limited development capacity continue to affect the local property market.
Other Taxes
Other Taxes are budgeted at $1,053,141 for FY 2026–27, compared to the FY 2025–26 estimated year-end amount of $972,214. These revenues include locally generated tax sources outside of Sales and Use Tax, Transient Occupancy Tax, and Property Tax. They provide additional support for General Fund services and contribute to the City’s overall revenue stability.
The major sources within this category include Business License Tax and franchise fees from utility and service providers, including Cable TV, C&S Waste Solutions, and PG&E. Business License Tax revenue is tied to local business activity and serves as one indicator of the overall health of Fort Bragg’s business environment. While not as large as Sales Tax or TOT, it remains an important local revenue source that supports the City’s ability to provide core services and maintain a business-friendly regulatory environment.
Franchise fees are paid by companies that use the public right-of-way to provide services within the City. These revenues help compensate the City for the private use of public infrastructure and rights-of-way. PG&E franchise revenue remains an important component of this category and is generally tied to utility activity within the City. C&S Waste Solutions franchise revenue also provides a stable and locally generated revenue source connected to solid waste collection services.
Cable franchise fees, however, continue to face long-term decline as consumer behavior shifts away from traditional cable television toward streaming and internet-based services. This is a structural change affecting many cities and is expected to continue over time. As a result, the City should not rely on cable franchise fees as a growing revenue source in the long-term forecast.
Overall, Other Taxes provide useful diversification within the General Fund revenue base. While some components are stable, others are sensitive to economic activity, utility usage, business conditions, and changes in consumer behavior.
The FY 2026–27 Budget reflects a prudent approach to these revenues while recognizing their continued importance in supporting General Fund operations
Reimbursements
Reimbursements are budgeted at $5,976,649 for FY 2026–27, an increase from the FY 2025–26 estimated year-end amount of $4,142,749. This increase reflects the City’s continued effort to properly allocate shared costs across departments, enterprise funds, special revenue funds, grants, and programs that receive administrative, financial, technology, facilities, personnel, and management support from the General Fund.
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 68
A portion of the increase is related to grant reimbursement activity, including Community Development Block Grant funds, the Care Response Unit supported by the Proposition 47 grant, and the Youth Opioid Response 4 PRN grant.
These grants support important City and community programs, but they also require staff time, administration, reporting, fiscal oversight, and program management. Reimbursement revenues help ensure that eligible costs are recovered and that the General Fund is not absorbing expenses that should be charged to grant-funded activities.
The budget also includes reimbursements for staff time associated with grant-funded and partner-funded initiatives, including Coastal Commission-supported BEVRI Plan work and Noyo Harbor Blue Economy efforts. These projects advance important planning, resilience, environmental, and economic development goals, while ensuring that eligible staff costs are appropriately reimbursed to the General Fund.
In addition, the FY 2026–27 Budget includes reimbursement revenue for the School Resource Officer position. This reflects the cost-sharing partnership with the Fort Bragg Unified School District and helps support public safety, student engagement, and school-based community policing while reducing the net General Fund cost of the position.
The FY 2026–27 Budget also reflects the results of the updated cost allocation study completed by Matrix Consulting in 2025. The study reviewed the cost of centralized City services and updated how those costs are allocated to the departments, enterprise funds, special revenue funds, grants, and programs that benefit from them. This resulted in increased reimbursements to the General Fund for services such as finance, human resources, information technology, facilities, legal, administration, and other internal support functions.
These reimbursements are important because they ensure that the General Fund is not carrying costs that should be shared by other funds, grants, partner agencies, or programs. As the City’s operations become more complex, accurate cost allocation remains essential to transparency, financial accountability, and long-term sustainability. This approach also supports more accurate budgeting by showing the true cost of operating City programs and delivering services across the organization.
Intergovernmental Revenues
Intergovernmental revenues are budgeted at $842,270 for FY 2026–27, compared to the FY 2025–26 estimated yearend amount of $93,000. Grant reimbursements are budgeted at $180,000. These revenues reflect funding from other governmental agencies and reimbursement-based funding sources that support eligible City programs, projects, or services.
The City continues to pursue grants and outside funding to advance Council priorities, support infrastructure, strengthen public safety, expand housing and economic development efforts, and reduce reliance on unrestricted General Fund revenues. While grant funding is valuable, it is often restricted, reimbursement-based, and tied to specific eligible uses. For that reason, the City does not treat grant revenues as a substitute for ongoing General Fund operating revenue.
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 69
Revenues by Function
Historical Revenue by Function
Community Development Public Safety Public Works
General Government General Revenue
The total revenue for FY2027 is $17.2 million, representing a 20.54% increase from the FY2026 total of $14.3 million.
General Revenue remains the largest category at $9.4 million, accounting for 54.64% of the total, with a modest increase of $213,452 or 2.32% compared to FY2026.
General Government revenue shows a significant rise to $4.3 million, which is 24.78% of the total and an increase of $1.6 million or 57.43% from the previous year. Public Works revenue also grows to $2.3 million, making up 13.1% of the total and increasing by $221,194 or 10.86% from FY2026.
Public Safety experiences a substantial increase to $1.1 million, representing 6.47% of the total revenue and rising by $771,770 or 224.53% compared to the prior year. Community Development revenue increases markedly to $173,111, which is 1% of the total and reflects a $172,111 or 17,211.1% increase from FY2026.
FY27 Revenues by Function
General Revenue $9,416,168 54.64%
General Government $4,270,938 24.78%
Public Works $2,258,258 13.10%
Public Safety $1,115,499 6.47%
Community Development $173,111 1.00%
The Fiscal Year Revenue by Function for the General Fund includes General Revenue at $9.4 million, which accounts for 54.64% of the total. General Government contributes $4.3 million, representing 24.78%. Public Works provides $2.3 $15M
$13M
$14M
$17M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
17.2M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 70
million, or 13.1%. Public Safety adds $1.1 million, making up 6.47%. Lastly, Community Development contributes $173,111, which is 1% of the total revenue.
Category
FY 2025 Audited Final
Numbers
FY 2026 Estimated YE FY 2027 Budgeted
General Revenue $8,381,500 $9,202,716 $9,416,168
Public Safety $758,350 $343,729 $1,115,499
General Government $2,269,594 $2,712,925 $4,270,938
PublicWorks $1,689,715 $2,037,064 $2,258,258
Community
Development
$76,972 $1,000 $173,111
Total Revenues $13,176,131 $14,297,434 $17,233,974
Revenues by Revenue Source Summary
Historical Revenue by Revenue Source Summary
Fines & Forfeitures Licenses & Permits Grant Reimbursements Transfer from Other Funds Other Revenue Charges for Services Use of Money & Property Intergovernmental Other Taxes
Property Tax Sales & Use Tax Transient Occupancy Tax
Reimbursements
The FY2027 General Fund budget totals $17.2 million, marking a 20.54% increase from the FY2026 total of $14.3 million.
The largest revenue source in FY2027 is Reimbursements at $6 million, which represents 34.68% of the total and increased by $1.8 million or 44.27% compared to FY2026. This is a notable rise following a previous decrease in that category.
Transient Occupancy Tax remains a significant source at $3.6 million, accounting for 20.69% of the total, with a slight increase of $19,271 or 0.54% from the prior year. Sales & Use Tax holds steady at $3.2 million but shows a minor decrease of $18,618 or 0.59%, representing 18.3% of the total budget.
Property Tax increased by $54,501 or 4.34% to $1.3 million, making up 7.6% of the total. Other Taxes rose by $80,927 or
8.32% to $1.1 million, which is 6.11% of the budget. Intergovernmental revenue experienced a substantial increase of $749,270 or 805.67%, reaching $842,270 and representing 4.89% of the total.
Transfer from Other Funds appears as a new revenue source at $469,076, comprising 2.72% of the total. Use of Money & Property increased by $81,000 or 34.69% to $314,500, accounting for 1.82% of the budget. Grant Reimbursements rose Revenues by Function
$15M
$13M $14M
$17M
FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
$20M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 71
by $45,000 or 33.33% to $180,000, which is 1.04% of the total.
Charges for Services decreased significantly by $468,437 or 76.55% to $143,511, now representing 0.83% of the total budget. Licenses & Permits increased by $37,600 or 50.67% to $111,800. Other Revenue and Fines & Forfeitures also increased by $32,800 (65.86%) and $20,350 (160.87%) respectively.
Overall, the FY2027 budget shows growth in total revenue with notable increases in Reimbursements, Intergovernmental, and several smaller categories, while Charges for Services and Sales & Use Tax experienced slight declines or significant decreases.
FY27 Revenues by Revenue Source Summary
Reimbursements $5,976,549 34.68%
Transient Occupancy Tax $3,564,926 20.69%
Sales & Use Tax $3,153,382 18.30%
Property Tax $1,309,219 7.60%
Other Taxes $1,053,141 6.11%
Intergovernmental $842,270 4.89%
Transfer from Other Funds $469,076 2.72%
Use of Money & Property $314,500 1.82%
Grant Reimbursements $180,000 1.04%
Charges for Services $143,511 0.83%
Licenses & Permits $111,800 0.65%
Other Revenue $82,600 0.48%
Fines & Forfeitures $33,000 0.19%
The Fiscal Year Revenue by Revenue Source Summary for the General Fund includes Reimbursements at $6 million, accounting for 34.68% of the total revenue. Transient Occupancy Tax contributes $3.6 million, which is 20.69%. Sales & Use Tax provides $3.2 million, representing 18.3%. Property Tax amounts to $1.3 million, or 7.6%, while Other Taxes total $1.1 million, making up 6.11% of the revenue.
Intergovernmental revenue is $842,270, comprising 4.89%. Transfer from Other Funds is $469,076, which is 2.72%. Use of Money & Property contributes $314,500, or 1.82%. Grant Reimbursements amount to $180,000, representing 1.04%, and Charges for Services total $143,511, accounting for 0.83% of the revenue. Three smaller categories are not included in this summary.
17.2M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 72
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Property Tax $1,282,310 $1,254,718 $1,309,219 4.3%
Sec. Property Tax,
Current Year
110-0000-3110 $409,684 $404,802 $414,513 2.4%
Homeowners
Property Tax Relief
110-0000-3112 - $3,271 - -100.0%
Unsec. Property
Tax, Curr Year
110-0000-3113 $16,282 $19,743 $21,236 7.6%
Unsec. Property
Tax, Prior Years
110-0000-3114 $975 $855 $1,262 47.6%
Highway Property
Rental-County
110-0000-3115 $3,278 $1,713 $3,394 98.2%
Motor Vehicle Lic
Fees
110-0000-3122 $11,319 $11,319 $11,862 4.8%
Property Tax in Lieu
of VLF
110-0000-3138 $801,072 $776,189 $815,663 5.1%
Transfer Tax 110-0000-3141 $31,628 $29,612 $32,628 10.2% Supplement Prop
Tax SB813
110-0000-3205 $8,071 $7,214 $8,661 20.1%
Sales & Use Tax $2,465,543 $3,172,000 $3,153,382 -0.6%
Sales Tax 110-0000-3131 $2,396,086 $3,145,000 $3,131,382 -0.4% Proposition 172 -
Sales Tax
110-0000-3133 $69,456 $27,000 $22,000 -18.5%
Transient Occupancy
Tax
$3,158,742 $3,545,655 $3,564,926 0.5%
TOT
Penalties/Interest
110-0000-3136 $12,666 $6,000 $10,000 66.7%
Transient
Occupancy Tax
110-0000-3137 $3,146,076 $3,539,655 $3,554,926 0.4%
Other Taxes $846,802 $972,214 $1,053,141 8.3%
Franchise - Cable
TV
110-0000-3151 $37,481 $40,000 $37,665 -5.8%
Franchise - C&S 110-0000-3152 $492,000 $606,000 $686,000 13.2% Franchise - PG&E 110-0000-3153 $91,289 $91,289 $92,562 1.4% Business License
Tax
110-0000-3703 $226,032 $234,925 $236,914 0.8%
Reimbursements $4,449,336 $4,142,749 $5,976,549 44.3%
SB 90
Reimbursement
110-0000-3203 $576 $1,000 $1,000 -
Overhead/Admin
Cost Recovery
110-0000-3499 - $121,949 $121,949 -
Personnel Cost
Allocations
110-4110-3499 $224,042 $203,361 $316,531 55.6%
Training
ReimbursementsAdmin110-4130-3201 - $1,000 $1,000 -
Revenues by Revenue Source Summary
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 73
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
City Reimb-DDA 110-4130-3415 $142 $1,000 $600 -40.0%
Interfund Cost
Reimbursement
110-4130-3497 $305 $10,000 $3,000 -70.0%
Personnel Cost
Allocations
110-4130-3499 $692,948 $411,046 $1,121,543 172.9%
City Reimb-DDA 110-4131-3415 $3,243 $2,000 $2,000 -
Interfund Cost
Reimbursement
110-4131-3497 $245 - - -
City Exp ReimbDDA
110-4150-3415 $621 - $1,000 -
Personnel Cost
Allocations
110-4150-3499 $727,420 $641,229 $1,042,344 62.6%
Personnel Cost
Allocations
110-4190-3499 $883,623 $522,739 $895,695 71.3%
DNA
Reimbursement
110-4200-3200 $4,379 $4,000 $4,000 -
Training
ReimbursementsPD110-4200-3201 $56,689 $49,000 $49,000 - Stored Vehicle
Release
110-4200-3425 $9,200 $8,000 $6,000 -25.0%
Abandoned
Vehicle Abatement
110-4200-3426 - $5,000 - -100.0%
Interfund ReimbPublic Safety
110-4200-3497 $170,230 $170,229 $170,229 -
Restitution -
Damaged Property
110-4200-3512 $611 $1,000 $1,000 -
DUI Cost Recovery 110-4200-3513 $1,766 $1,000 $1,000 -
Booking Fee
Reimbursement
110-4200-3719 $11,550 $15,000 $10,000 -33.3%
City Exp Reimb -
DDA
110-4320-3415 $17,551 - $40,000 -
Interfund Reimb -
CDD
110-4320-3497 - - $1,000 -
City Exp ReimbDDA
110-4330-3415 $22,481 $10,329 $10,000 -3.2%
Personnel Cost
Allocations
110-4330-3499 $255,897 $632,598 $354,243 -44.0%
Events 110-4390-3998 $4,950 $5,303 $2,000 -62.3%
Interfund ReimbPW
110-4520-3497 $360,903 $455,030 $481,810 5.9%
Interfund Reimb 110-4522-3497 $91,216 $209,790 $117,557 -44.0% Grant Staff Time
Rimb
110-4570-3318 $515 - $125,000 -
Personnel Cost
Allocations
110-4570-3499 $842,875 $525,152 $976,796 86.0%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 74
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Interfund
Reimbursement
110-4840-3497 $65,360 $135,993 $120,252 -11.6%
Intergovernmental $483,420 $93,000 $842,270 805.7%
Grant staff time
Reimb
110-4130-3318 $708 $8,000 $2,500 -68.8%
Grant Staff Time
Reimb
110-4150-3318 $11,438 - $6,000 -
Intergovernmental 110-4190-3205 $24,184 $25,000 $25,000 - Grant Staff Time
Rimb
110-4200-3318 $55,261 - $150,000 -
Grant
Reimbursement
110-4202-3318 $335,408 - $603,770 -
Grant Staff Time
Reimb
110-4320-3318 $994 - $10,000 -
Grant:Staff Time
Reimb
110-4330-3318 $55,428 $60,000 $45,000 -25.0%
Charges for Services $85,854 $611,948 $143,511 -76.5%
Returned Check
Fee
110-0000-3711 $42 $100 - -100.0%
Document Copies 110-4130-3419 $602 $1,000 $500 -50.0%
Returned Check
Fee
110-4150-3711 $1,974 $2,000 $2,000 -
Credit Card Fee
2.5%
110-4190-3710 $1,788 $2,000 $3,500 75.0%
Copies - PD 110-4200-3419 $3,852 $4,000 $4,000 -
Police Fingerprints 110-4200-3422 $49,247 $47,000 $49,000 4.3% PoliceWitness Fee 110-4200-3718 - $1,000 $1,000 -
Interfund ReimbPublic Safety
110-4202-3497 - $548,848 - -100.0%
Const & Demo Ord.
Fee
110-4320-3424 $1,815 - $5,000 -
Community Dev
Fees
110-4320-3734 $19,576 - $51,511 -
Plan Checks/Bldg
Inspections
110-4320-3736 - - $20,000 -
Engineering Plan
Review
110-4330-3734 $6,958 $6,000 $7,000 16.7%
Fines & Forfeitures $46,210 $12,650 $33,000 160.9%
Parking Fines 110-0000-3511 - - $500 -
Miscellaneous
Fines
110-0000-3519 $5 $150 $500 233.3%
Miscellaneous
Revenue
110-4150-3519 $18,117 $10,000 $10,000 -
Parking Fines 110-4200-3511 $3,075 $2,500 $10,000 300.0% Code Enforcement
Fees
110-4320-3735 $25,012 - $12,000 -
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 75
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Use of Money &
Property
$590,575 $233,500 $314,500 34.7%
Investment
Interest Earned
110-0000-3611 $318,858 $215,000 $295,000 37.2%
Loan Interest
Earned
110-0000-3613 $2,092 - - -
Sale of Surplus
Assets
110-0000-3910 $1,325 $5,000 $5,000 -
Unrealized Gain or
Loss
110-0000-3916 $256,492 - - -
Rents &
Concessions
110-4130-3905 $9,329 $10,000 $12,000 20.0%
Rents &
Concessions
110-4190-3905 $2,479 $3,500 $2,500 -28.6%
Licenses & Permits $84,412 $74,200 $111,800 50.7%
Bingo/Taxis/Weapo
ns Permits
110-0000-3708 $60 $100 $100 -
Film Permit Fee 110-0000-3709 - $100 $100 -
Business License
Fee
110-4150-3701 $62,063 $62,000 $65,000 4.8%
Business License
Surcharge
110-4320-3702 $2,391 - $3,000 -
Sign Application 110-4320-3715 - - $200 -
Grading Permits 110-4320-3732 $1,185 - $1,400 -
Building Permit
Surcharge
110-4320-3733 $8,449 - $12,000 -
Encroachment
Permit
110-4330-3731 $10,264 $12,000 $30,000 150.0%
Other Revenue $81,082 $49,800 $82,600 65.9%
Miscellaneous
Revenue
110-0000-3998 $4,275 $5,000 $5,000 -
Cash Over and
Short
110-0000-3999 -$87 $300 - -100.0%
Miscellaenous
Revenue
110-4110-3998 $9,228 - - -
Miscellaneous
Revenue
110-4130-3998 $10,539 $9,000 $6,000 -33.3%
Miscellaneous
Revenue
110-4150-3998 $320 - - -
Miscellaneous
Revenue
110-4200-3998 $56,507 $35,000 $20,000 -42.9%
Miscellaneous
Revenue
110-4202-3998 - - $35,000 -
Miscellaneous 110-4320-3998 - - $1,000 -
Miscellaneous
Revenue
110-4321-3998 - - $15,000 -
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 76
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Miscellaneous
Revenue
110-4330-3998 $300 $500 $600 20.0%
Transfer from Other
Funds
-$514,151 - $469,076 -
Transfer from
Other Funds
110-7999-7999 -$514,151 - $469,076 -
Grant
Reimbursements
$115,997 $135,000 $180,000 33.3%
Grant Staff Time
Reimb
110-4131-3318 $115,997 $135,000 $180,000 33.3%
Total Revenues $13,176,131 $14,297,434 $17,233,974 20.5% Expenditures by Function
The FY 2026–27 General Fund Budget allocates expenditures to major functional areas that reflect the City’s core service responsibilities: General Government, Public Safety, Public Works, and Community Development. These functional categories help show how General Fund resources are used to support day-to-day operations, maintain essential services, and advance City Council priorities.
Historical Expenditures by Function
Community Development Public Works General Government
Public Safety
General government expenditures are budgeted at approximately $5.3 million. This category includes the City Council, Administration, Finance, Legal Services, Non-Departmental costs, and Visit Fort Bragg. These functions provide the administrative, financial, policy, legal, economic support, and organizational infrastructure necessary for the City to operate effectively. General Government also includes costs that support the entire organization, such as citywide insurance, audit, legal support, financial management, strategic planning, destination marketing, and other shared obligations that are not assigned to a single operating department. $12M
$14M $15M
$17M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 77
FY27 Expenditures by Function
Public Safety $6,955,507 40.37%
General Government $5,337,916 30.98%
Public Works $3,220,308 18.69%
Community Development $1,714,778 9.95%
Public Safety is the largest General Fund expenditure category, budgeted at approximately $6.9 million. This includes the Police Department and the Care Response Unit. Public Safety remains one of the City Council’s highest priorities and represents the largest use of General Fund resources. These investments support patrol services, investigations, dispatch-related costs, public safety technology, records management, community policing, emergency response, the School Resource Officer, the Task Force Officer, and behavioral health and crisis response services through the Care Response Unit. The size of this category reflects the City’s commitment to maintaining public safety, improving response capacity, and addressing complex community needs.
Category
FY 2024 Audited
Final Numbers
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
General Government $3,126,562 $5,167,745 $3,828,396 $5,337,916 Public Safety $6,098,674 $5,866,204 $6,688,964 $6,955,507 Community
Development
$1,078,406 $622,891 $920,445 $1,714,778
PublicWorks $1,839,006 $2,273,691 $3,097,220 $3,220,308 Total Expenditures $12,142,647 $13,930,531 $14,535,025 $17,228,509 Public Works expenditures are budgeted at approximately $3.2 million. This function includes Streets, Engineering, Storm Drains, Parks, and Facilities. These services are essential to maintaining the City’s physical infrastructure and public spaces. Funding supports street maintenance, sidewalk rehabilitation, storm drain maintenance, engineering support, park maintenance, facility repairs, Corporation Yard operations, and other work necessary to keep City infrastructure safe, accessible, and reliable. The FY 2026–27 Budget also supports increased capacity for street maintenance through prior-year equipment investments, the addition of one Maintenance Worker II position, and two seasonal employees to assist with street and sidewalk work beginning in August and September 2026.
Community Development expenditures support Planning, Grants, and Economic Development. This function advances housing, permitting, code compliance, land use planning, grant administration, business support, downtown revitalization, blue economy initiatives, and long-term economic development. These services are critical to implementing the City’s housing goals, supporting local businesses, pursuing outside funding, improving the development process, and helping Fort Bragg respond to both current community needs and long-term growth opportunities.
17.2M
Expenditures by Function
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 78
Overall, the FY 2026–27 General Fund expenditure budget reflects the cost of maintaining core municipal services while responding to community priorities. Public Safety remains the largest General Fund investment, while General Government, Public Works, and Community Development provide the foundation needed to operate the City, maintain infrastructure, support economic vitality, and deliver services to residents, businesses, and visitors.
Expenditures by Expense Account Summary
The FY 2026–27 General Fund Budget includes total expenditures of approximately $17.2 million. When reviewed by expense function, the largest portion of General Fund spending is dedicated to salaries, benefits, materials and services, and internal service fund allocations. This reflects the cost of maintaining core municipal services, staffing City operations, supporting public safety, maintaining infrastructure, and providing the administrative and operational support necessary to serve the community.
Historical Expenditures by Expense Account Summary
Capital Outlay Other Expenditures Transfer Out
Allocated Personnel Costs Principal Allocation to ISF
Benefits Materials & Services Salaries
FY27 Expenditures by Expense Account Summary
Salaries $5,662,368 32.87%
Materials & Services $4,196,853 24.36%
Benefits $3,481,630 20.21%
Allocation to ISF $2,980,542 17.30%
Principal $625,232 3.63%
Other Expenditures $181,885 1.06%
Transfer Out $100,000 0.58%
$12M
$14M
$15M
$17M
FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
$20M
17.2M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 79
Salaries represent the largest expense category at $5,662,368, or 32.87% of total General Fund expenditures. This reflects the City’s investment in the employees who deliver public safety, community development, finance, administration, parks, streets, facilities, and other core services. The FY 2026–27 Budget includes cost-of-living adjustments and other negotiated compensation obligations consistent with the City’s labor agreements.
Materials and Services total $4,196,853, or 24.36% of General Fund expenditures. This category includes the contracted services, supplies, utilities, professional services, software, maintenance, legal, audit, insurance-related services, and other operating costs necessary to support City functions. Many of these costs are non-discretionary and have increased due to inflation, insurance market pressures, technology needs, facility costs, and higher costs for contracted services.
Benefits are budgeted at $3,481,630, or 20.21% of total General Fund expenditures. This includes medical insurance, CalPERS retirement costs, payroll taxes, workers’ compensation, and other employee benefit obligations. Benefit costs remain one of the City’s most significant budget pressures, particularly due to increases in medical premiums, pension costs, workers’ compensation, and retiree medical obligations.
Allocations to Internal Service Funds total $2,980,542, or 17.30% of General Fund expenditures. These allocations support citywide internal services such as information technology, facilities maintenance, fleet, equipment replacement, and administrative support. Internal service allocations help ensure that the true cost of operating City programs is reflected in the budget and that shared costs are distributed across departments and funds in a transparent and accountable manner.
Principal payments are budgeted at $625,232, or 3.63% of General Fund expenditures. This category primarily reflects the City’s debt and financing obligations, including the solar debt payment and the Lease Revenue Bonds issued in 2021 to restructure the City’s unfunded accrued liability pension debt. The solar debt payment is partially offset by anticipated electricity cost savings, while the 2021 Lease Revenue Bonds were used as a long-term financial strategy to manage pension obligations and reduce exposure to CalPERS cost volatility over time Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Principal $446,238 $559,055 $625,232 11.8%
Principal 110-4916-0911 $190,000 $225,000 $297,329 32.1% Interest 110-4916-0912 $241,439 $332,055 $325,903 -1.9% Fees 110-4916-0913 $14,799 $2,000 $2,000 -
Salaries $4,452,752 $5,483,517 $5,662,368 3.3%
Salaries &Wages,
Regular
110-4110-0101 $33,419 $35,331 $57,000 61.3%
Other Pay 110-4110-0109 $120 $2,680 $1,440 -46.3%
Salaries &Wages,
Regular
110-4130-0101 $471,441 $518,056 $630,131 21.6%
Overtime 110-4130-0102 $7,889 $4,059 $4,648 14.5%
Comp Time Payout 110-4130-0103 $1,336 $2,283 - -100.0%
Vacation Payout 110-4130-0104 $20,707 $18,570 $18,000 -3.1% Sick Leave Payout 110-4130-0105 $227 - - -
Other Pay 110-4130-0109 $13,769 $21,006 $3,091 -85.3%
Expenditures by Expense Account Summary
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 80
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries &Wages,
Regular
110-4131-0101 $172,792 $182,952 $193,465 5.7%
Overtime 110-4131-0102 $1,574 - $600 -
Comp Time Payout 110-4131-0103 - $279 - -100.0%
Other Pay 110-4131-0109 - $1,000 $2,611 161.1%
Salaries &Wages,
Regular
110-4150-0101 $308,362 $391,476 $396,883 1.4%
Overtime 110-4150-0102 $12,145 $7,000 $17,173 145.3%
Comp Time Payout 110-4150-0103 $2,434 $5,000 - -100.0%
Vacation Payout 110-4150-0104 - $10,188 - -100.0%
Sick Leave Payout 110-4150-0105 - $3,065 - -100.0%
Other Pay 110-4150-0109 $2,086 $15,791 $2,086 -86.8%
Salaries &Wages,
Regular
110-4200-0101 $1,735,095 $1,857,523 $1,868,376 0.6%
Overtime 110-4200-0102 $168,246 $200,000 $170,415 -14.8% Comp Time Payout 110-4200-0103 $38,293 $56,000 $62,000 10.7% Vacation Payout 110-4200-0104 $1,398 $50,210 $5,000 -90.0% Sick Leave Payout 110-4200-0105 - $14,647 $6,000 -59.0% Holiday Pay 110-4200-0106 $81,283 $109,130 $79,228 -27.4% Other Pay 110-4200-0109 $58,140 $231,857 $76,663 -66.9% Salaries &Wages 110-4202-0101 $221,560 $295,000 $405,372 37.4% Overtime 110-4202-0102 $2,231 $1,560 $3,000 92.3%
Comp Time Payout 110-4202-0103 $347 $1,190 $1,402 17.8% Other Pay 110-4202-0109 $10,960 $1,434 $6,104 325.7%
Misc Insurance
Premium
110-4202-0210 $545 $765 $610 -20.3%
Salaries &Wages,
Regular
110-4320-0101 $184,474 $266,033 $414,071 55.6%
Overtime 110-4320-0102 $695 $500 $3,755 650.9%
Comp Time Payout 110-4320-0103 $3,464 $6,000 - -100.0%
Vacation Payout 110-4320-0104 $614 $2,644 - -100.0%
Sick Leave Payout 110-4320-0105 - $1,612 - -100.0%
Other Pay 110-4320-0109 - $600 $480 -20.0%
Salaries &Wages,
Regular
110-4330-0101 $542,368 $595,000 $713,078 19.8%
Overtime 110-4330-0102 $1,069 $2,500 $6,512 160.5%
Comp Time Payout 110-4330-0103 $352 $183 $1,000 446.4%
Vacation Payout 110-4330-0104 - $5,286 - -100.0%
Other Pay 110-4330-0109 $31,214 $40,856 $11,640 -71.5%
Salaries &Wages,
Regular
110-4570-0101 $300,908 $490,960 $485,337 -1.1%
Overtime 110-4570-0102 $5,580 $7,996 $10,772 34.7%
Comp Time Payout 110-4570-0103 $2,279 $5,000 - -100.0%
Vacation Payout 110-4570-0104 $686 $3,000 - -100.0%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 81
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Other Pay 110-4570-0109 $12,651 $17,293 $4,427 -74.4%
Benefits $2,508,743 $3,178,487 $3,481,630 9.5%
Misc Insurance
Premiums & Fees
110-4110-0210 $205 $215 $218 1.4%
Medical Premium
Contribution
110-4110-0211 $125,430 $136,824 $140,640 2.8%
Dental Premiums 110-4110-0213 $5,292 $6,900 $5,712 -17.2% Vision Care 110-4110-0214 $1,092 $1,092 $2,373 117.3%
Worker's Comp
Premium
110-4110-0231 $538 $567 $475 -16.3%
FICA/Medicare 110-4110-0252 $2,565 $2,907 $4,361 50.0%
Misc Insurance
Premiums & Fees
110-4130-0210 $1,452 $1,399 $1,034 -26.1%
Medical Premium
Contribution
110-4130-0211 $80,589 $94,532 $148,275 56.9%
Dental Premiums 110-4130-0213 $3,779 $4,247 $5,181 22.0% Vision Care 110-4130-0214 $1,006 $1,270 $2,847 124.2%
Pers 110-4130-0220 $37,828 $40,719 $76,218 87.2%
Vehicle Allowance 110-4130-0223 $4,211 $4,210 $4,200 -0.2% Other Benefits 110-4130-0227 $6,024 $5,973 - -100.0%
Other Benefits 110-4130-0229 $40 - - -
Worker's Comp
Premium
110-4130-0231 $8,510 $10,428 $10,209 -2.1%
FICA/Medicare 110-4130-0252 $38,436 $40,393 $48,205 19.3% Legal 110-4130-0321 - $11,500 - -100.0%
Misc Insurance
Premiums & Fees
110-4131-0210 $509 - $319 -
Medical Premium
Contribution
110-4131-0211 $42,564 $50,253 $57,926 15.3%
Dental Premiums 110-4131-0213 $1,783 $1,847 $2,054 11.2% Vision Care 110-4131-0214 $439 $449 $949 111.3%
Pers 110-4131-0220 $14,493 $15,535 $24,157 55.5%
Other Benefits 110-4131-0229 $440 $480 - -100.0%
Worker's Comp
Premium
110-4131-0231 $2,649 $2,641 $2,001 -24.2%
FICA/Medicare 110-4131-0252 $12,630 $13,496 $14,800 9.7% Training/Travel
Reimbursement
110-4131-0366 $1,199 $3,000 $4,000 33.3%
Allocation to IT
Services
110-4131-0396 - $3,000 $3,000 -
Alloc to Facilities
Maint
110-4131-0397 - $3,000 $3,000 -
Salary/Benefits
Allocation
110-4131-0801 - - $87,042 -
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 82
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Misc Insurance
Premiums & Fees
110-4150-0210 $1,047 $1,106 $540 -51.2%
Medical Premium
Contribution
110-4150-0211 $94,491 $90,360 $103,130 14.1%
Dental Premiums 110-4150-0213 $3,855 $3,948 $3,772 -4.5% Vision Care 110-4150-0214 $899 $1,079 $2,373 119.9%
Pers 110-4150-0220 $23,780 $33,736 $52,974 57.0%
Worker's Comp
Premium
110-4150-0231 $5,682 $6,665 $6,158 -7.6%
FICA/Medicare 110-4150-0252 $22,549 $29,871 $30,362 1.6% Retiree Medical
Benefits
110-4190-0224 $361,911 $350,463 $352,420 0.6%
OPEB Funding 110-4190-0225 $5,000 $5,000 $5,000 -
Worker's Comp
Deductible
110-4190-0232 $4,698 - - -
Workers
Compensation
Assess
110-4190-0233 - $36,000 - -100.0%
Unemployment
Insurance
110-4190-0251 $5,316 $8,000 $8,000 -
PERS UAL
Additional
Payment
110-4190-0387 - $150,000 - -100.0%
Misc Insurance
Premiums & Fees
110-4200-0210 $4,323 $4,213 $5,813 38.0%
Medical Premium
Contribution
110-4200-0211 $296,784 $363,107 $463,483 27.6%
Uniforms 110-4200-0212 $16,529 $18,317 $20,200 10.3%
Dental Premiums 110-4200-0213 $14,199 $15,702 $20,794 32.4% Vision Care 110-4200-0214 $3,477 $3,513 $8,541 143.2%
Pers 110-4200-0220 $362,256 $386,406 $529,993 37.2%
Educational
Reimbursement
110-4200-0221 $696 $2,200 $2,200 -
Worker's Comp
Premium
110-4200-0231 $138,581 $188,527 $127,083 -32.6%
Worker's Comp
Deductible
110-4200-0232 $8,180 $8,108 $3,000 -63.0%
FICA/Medicare 110-4200-0252 $152,687 $173,145 $138,653 -19.9% Worker's Comp
Premium
110-4201-0231 $8,461 $8,954 $24,863 177.7%
Medical Premium
Contributions
110-4202-0211 $48,009 $92,437 $5,200 -94.4%
Dental Premiums 110-4202-0213 $2,326 $2,000 $3,355 67.8% Vision Care 110-4202-0214 $599 $874 $2,373 171.5%
Pers 110-4202-0220 $17,590 $23,500 $53,502 127.7%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 83
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Workers
Compensation
110-4202-0231 - $6,000 $6,290 4.8%
FICA/Medicare 110-4202-0252 $17,549 $23,500 $31,011 32.0% Pers 110-4220-0220 $15,359 $23,500 $16,276 -30.7%
Misc Insurance
Premiums & Fees
110-4320-0210 $493 $682 $638 -6.5%
Medical Premium
Contribution
110-4320-0211 $27,262 $42,727 $80,720 88.9%
Dental Premiums 110-4320-0213 $924 $1,600 $3,161 97.6%
Vision Care 110-4320-0214 $218 $500 $1,424 184.7%
Pers 110-4320-0220 $15,438 $22,691 $50,199 121.2%
Worker's Comp
Premium
110-4320-0231 $2,525 $7,198 $20,997 191.7%
FICA/Medicare 110-4320-0252 $14,477 $21,039 $31,676 50.6% Misc Insurance
Premiums & Fees
110-4330-0210 $1,608 $1,410 $1,071 -24.0%
Medical Premium
Contribution
110-4330-0211 $75,227 $83,080 $119,056 43.3%
Dental Premiums 110-4330-0213 $3,786 $4,470 $6,739 50.8% Vision Care 110-4330-0214 $1,196 $1,182 $3,322 181.1%
Pers 110-4330-0220 $67,220 $82,569 $94,635 14.6%
Worker's Comp
Premium
110-4330-0231 $28,843 $47,103 $30,278 -35.7%
FICA/Medicare 110-4330-0252 $42,444 $49,530 $54,550 10.1% Misc Ins Premiums
& Fees
110-4570-0210 $1,190 $1,500 $771 -48.6%
Medical Premium
Contribution
110-4570-0211 $81,993 $119,562 $131,880 10.3%
Uniforms 110-4570-0212 $7,372 $5,000 - -100.0%
Dental Premiums 110-4570-0213 $3,936 $6,000 $5,650 -5.8% Vision Care 110-4570-0214 $1,104 $1,590 $2,950 85.5%
Pers 110-4570-0220 $45,504 $76,000 $64,890 -14.6%
Worker's Comp
Premium
110-4570-0231 $22,177 $46,954 $63,342 34.9%
Worker's Comp
Deductible
110-4570-0232 $9,178 $163 - -100.0%
FICA/Medicare 110-4570-0252 $24,092 $38,828 $37,128 -4.4% Materials & Services $3,430,045 $4,596,166 $4,196,853 -8.7% Election Costs 110-4110-0315 $20,410 $14,530 $40,000 175.3% Professional
Ser/Council Goals
110-4110-0319 $6,116 $74,467 - -100.0%
Training/Travel
Reimbursement
110-4110-0366 $12,941 $15,000 $15,000 -
Meetings/City
Business
110-4110-0371 $1,893 $1,357 $3,000 121.1%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 84
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
City Attorney 110-4130-0311 $448,332 $509,203 $270,000 -47.0% Pre-Employment
Costs
110-4130-0316 $7,419 $10,000 $10,000 -
Recruitment Costs 110-4130-0317 $8,691 $48,133 $10,000 -79.2% Professional
Services
110-4130-0319 $91,056 $56,000 $70,000 25.0%
Dues &
Memberships
110-4130-0320 $8,127 $7,130 $5,000 -29.9%
Legal Notices 110-4130-0364 $6,902 $5,010 $5,000 -0.2%
Training/Travel
Reimbursement
110-4130-0366 $20,161 $14,922 $15,000 0.5%
Meetings/City
Business
110-4130-0371 $469 $1,556 $2,000 28.6%
General Supplies 110-4130-0375 $506 $290 $500 72.2%
Medical/Safety
Supplies
110-4130-0376 $891 - - -
Small Tools &
Equipment
110-4130-0381 $1,850 $1,556 $1,000 -35.7%
Professional
Services
110-4131-0319 $14,583 $30,000 $30,000 -
Rentals - Space 110-4131-0357 - $3,000 - -100.0%
Downtown
Revitalization
110-4131-0367 $4,763 $36,313 $15,000 -58.7%
Auditing &
Accounting
110-4150-0312 $29,215 $17,853 $22,675 27.0%
Professional
Services
110-4150-0319 $56,284 $67,490 $50,000 -25.9%
Dues &
Memberships
110-4150-0320 - $155 $500 222.6%
Legal Notices 110-4150-0364 $216 $161 $1,000 519.8%
Training/Travel
Reimbursement
110-4150-0366 $13,943 $4,731 $6,000 26.8%
Small Tools &
Equipment
110-4150-0381 $682 $1,685 $1,000 -40.7%
Professional
Services
110-4190-0319 $45,272 $45,618 $45,000 -1.4%
Dues &
Memberships
110-4190-0320 $19,829 $20,308 $25,000 23.1%
Emergency 110-4190-0351 $15,312 $16,947 $20,000 18.0%
Equipment Leases 110-4190-0355 $8,311 $60,000 $32,000 -46.7% Rentals -
Equipment &
Vehicles
110-4190-0356 $4,486 $8,980 $12,000 33.6%
Liability Premium 110-4190-0358 $370,343 $472,058 $640,675 35.7% Liability Deductible 110-4190-0359 $7,317 $10,171 $10,000 -1.7% Property Premium 110-4190-0360 $100,383 $109,065 $111,634 2.4% Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 85
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Telephone &
Communication
110-4190-0362 $23,237 $23,089 $25,000 8.3%
Copying/Printing
Bid Docs
110-4190-0365 $1,171 $29,499 $12,000 -59.3%
Meetings/City
Business
110-4190-0371 $10,941 $15,000 $20,000 33.3%
Postage 110-4190-0372 $6,177 $8,000 $8,000 -
General Supplies 110-4190-0375 $10,645 $9,800 $12,000 22.4% Finance Charges 110-4190-0380 $1,887 $2,500 - -100.0%
Utilities 110-4190-0383 $104,288 $86,961 $40,000 -54.0% Books &
Subscriptions
110-4190-0384 $363 $100 - -100.0%
Laboratory 110-4200-0313 $2,354 $1,629 $4,500 176.3%
Animal Care &
Control
110-4200-0314 $32,725 $60,000 $100,000 66.7%
Investigative
Medical Serv
110-4200-0318 $1,780 - $7,000 -
Professional
Services
110-4200-0319 $37,346 $103,251 $80,000 -22.5%
Dues &
Memberships
110-4200-0320 $1,641 $4,000 $4,000 -
Rental-Equip &
Vehicles
110-4200-0356 $1,071 - - -
Rentals - Space 110-4200-0357 $5,045 $5,211 $5,211 -
Telephone &
Communication
110-4200-0362 $33,665 $23,764 $25,000 5.2%
Advertising &
Publishing
110-4200-0363 - - $10,000 -
Copying/Printing 110-4200-0365 $2,470 $1,374 $3,000 118.4% Training/Travel
Reimbursement
110-4200-0366 $61,022 $40,000 $40,000 -
PD Recruit Training 110-4200-0367 $13,550 $9,000 $21,000 133.3% Meetings/City
Business
110-4200-0371 $834 $800 $800 -
Postage 110-4200-0372 $2,332 $3,000 $3,000 -
Evidence Supplies 110-4200-0374 $671 $1,000 $1,000 -
General Supplies 110-4200-0375 $6,077 $1,000 $5,000 400.0% Medical/Safety
Supplies
110-4200-0376 $2,938 $2,910 $2,500 -14.1%
Small Tools &
Equipment
110-4200-0381 $23,647 $100,000 $20,000 -80.0%
Utilities 110-4200-0383 $8,828 $22,331 $20,000 -10.4%
Dispatch Services 110-4200-0386 $425,578 $450,385 $450,385 - Towing 110-4200-0387 - - $2,000 -
Range - Ammo 110-4200-0388 $3,011 $2,100 $3,100 47.6%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 86
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Range - Supplies 110-4200-0389 $763 $500 $500 -
IT Services 110-4200-4111 - - $234,692 -
Professional
Services
110-4202-0319 $984 $994 $500 -49.7%
Professional
Services
110-4220-0319 $451,742 $364,074 $479,882 31.8%
Professional
Services
110-4320-0319 $76,250 $50,000 $10,000 -80.0%
Dues &
Memberships
110-4320-0320 $361 $500 $500 -
Legal Notices 110-4320-0364 $5,502 $4,000 $6,000 50.0%
Training/Travel
Reimbursement
110-4320-0366 $5,583 $4,000 $8,000 100.0%
Meetings/City
Business
110-4320-0371 $206 $500 $1,000 100.0%
Small Tools &
Equipment
110-4320-0381 $1,606 $1,289 $1,000 -22.4%
Books &
Subscriptions
110-4320-0384 $115 - - -
Professional
Services
110-4321-0319 $191,734 $180,000 $180,000 -
Meetings/Marketin
g & Promotion
110-4321-0371 $365 $886 - -100.0%
VFB Committee 110-4321-0382 $42,101 $100,000 $140,000 40.0% Books &
Subscription
110-4321-0384 $931 - - -
Engineering 110-4330-0310 $51,097 $35,000 $55,000 57.1% Professional
Services
110-4330-0319 $15,893 $2,000 $20,000 900.0%
Dues &
Memberships
110-4330-0320 - - $800 -
Training/Travel
Reimbursement
110-4330-0366 $5,998 $3,000 $8,000 166.7%
Meetings / City
Businses
110-4330-0372 - - $500 -
Licenses & Permits 110-4330-0373 - - $600 -
Boot Expense 110-4330-0377 - $393 $1,200 205.3%
Small Tools &
Equipment
110-4330-0381 $500 $700 $5,000 614.3%
Books &
Subscriptions
110-4330-0384 $178 $200 $200 -
Chamber of
Commerce
110-4390-0621 $2,000 $2,000 $2,000 -
PEG TV 110-4390-0623 $46 - - -
Professional
Services
110-4392-0319 $8,853 $8,000 $20,000 150.0%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 87
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Park Maintenance 110-4392-0353 $11,557 $56,000 $45,000 -19.6% Trees 110-4392-0354 - $1,500 $6,000 300.0%
Facilities Cleaning 110-4392-0355 - $10,000 $45,000 350.0% Training/Travel
Reimbursement
110-4392-0366 - - $2,000 -
General Supplies 110-4392-0375 $25,389 $25,600 $25,598 - Small Tools &
Equipment
110-4392-0381 $2,386 $2,300 $16,000 595.7%
Professional
Services
110-4520-0319 $30,209 $38,500 $138,000 258.4%
General Supplies 110-4520-0375 $10,763 $12,000 $28,000 133.3% Safety
Maintenance
110-4520-0376 $3,390 $5,000 $5,000 -
Small Tools &
Equipment
110-4520-0381 - $571,845 $10,000 -98.3%
Utilities 110-4520-0383 $102,927 $130,000 $130,000 -
Professional
Services
110-4522-0319 $42,128 $53,000 $50,000 -5.7%
Training/Travel
Reimbursement
110-4522-0366 - $500 $500 -
Licenses & Permits 110-4522-0373 $7,665 $7,700 $7,800 1.3% General Supplies 110-4522-0375 $2,336 $5,000 $5,000 -
Professional
Services
110-4570-0319 - - $12,000 -
Dues &
Memberships
110-4570-0320 $600 $800 $800 -
Training/Travel
Reimbursement
110-4570-0366 $210 $1,000 $3,000 200.0%
Licenses & Permits 110-4570-0373 $2,190 $2,400 $2,400 - General Supplies 110-4570-0375 $5,701 $6,000 $6,000 -
Medical/Safety
Supplies
110-4570-0376 $6,500 $4,000 $4,500 12.5%
Boot Expense 110-4570-0377 $2,152 $2,200 $3,600 63.6%
Small Tools &
Equipment
110-4570-0381 $993 $1,000 $2,300 130.0%
Professional
Services
110-4840-0319 - $65,000 $50,000 -23.1%
General Supplies 110-4840-0375 $18,725 $20,000 $20,000 - Utilities 110-4840-0383 $17,017 $9,500 $9,500 -
Professional
Services
110-4915-0319 $122,402 $136,892 - -100.0%
Allocation to ISF $1,886,749 -$371,390 $2,980,542 -902.5% Allocation to IT
Services
110-4110-0396 $45,279 $47,129 $103,320 119.2%
Alloc to Facilities
Maint
110-4110-0397 $2,755 $11,663 $2,755 -76.4%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 88
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Cost Allocation
Contra Exp
110-4110-0802 - -$225,725 - -100.0%
Fleet Services 110-4130-0322 $15,143 $11,346 - -100.0%
Allocation to IT
Services
110-4130-0396 $53,511 $41,949 $122,106 191.1%
Alloc to Facilities
Maint
110-4130-0397 $6,877 $29,111 $6,877 -76.4%
Cost Allocation
contra exp
110-4130-0802 - -$695,545 - -100.0%
Allocation to IT
Services
110-4150-0396 $57,628 $55,932 $131,499 135.1%
Alloc to Facilities
Maint
110-4150-0397 $2,116 $6,238 $2,116 -66.1%
Cost Allocation
contra Exp
110-4150-0802 - -$269,027 - -100.0%
Fleet Services 110-4190-0322 - - $15,143 -
Cost Allocation
contra exp
110-4190-0802 - -$751,203 - -100.0%
Fleet Services 110-4200-0322 $277,625 - $277,625 -
Allocation to IT
Service
110-4200-0396 $193,464 $178,416 $441,460 147.4%
Alloc to Facilities
Maint
110-4200-0397 $8,341 $70,904 $8,341 -88.2%
Overhead
Allocation
110-4200-0800 $577,776 $1,018,951 $511,160 -49.8%
Cost Allocation
contra exp
110-4200-0802 - -$22,000 - -100.0%
Alloc to Facilities
Maint
110-4220-0397 $15,709 - - -
Allocation to IT IS 110-4320-0396 $37,046 $26,745 $84,535 216.1% Alloc to Facilities
Maint
110-4320-0397 $9,123 $895 $9,123 918.9%
Overhead
Allocation
110-4320-0800 - $336,668 $581,500 72.7%
Cost Allocation
contra exp
110-4320-0802 - -$217,101 - -100.0%
Allocations to IT IS 110-4330-0396 $61,744 $85,584 $140,892 64.6% Alloc to Facilities
Main
110-4330-0397 $1,587 $6,718 $1,587 -76.4%
Cost Allocation
Contra Exp
110-4330-0802 - -$38,129 - -100.0%
Fleet Services 110-4392-0322 $82,166 $12,902 $82,166 536.8% Allocation to IT Int
Serv Fund
110-4392-0396 - $5,349 - -100.0%
Alloc to Facilities
Maint
110-4392-0397 $14,126 $61,236 $14,126 -76.9%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 89
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Overhead
Allocation
110-4392-0800 $124,526 $142,098 $150,676 6.0%
Fleet Services 110-4520-0322 $19,069 $52,312 $19,069 -63.5% Overhead
Allocation
110-4520-0800 $194,544 $153,855 $151,741 -1.4%
Fleet Services 110-4522-0322 $7,852 $11,570 $7,852 -32.1% Overhead
Allocation
110-4522-0800 $33,000 $71,617 $46,751 -34.7%
Allocation to IT Int
Serv Fund
110-4570-0396 $8,233 $13,983 $18,786 34.3%
Alloc to Fac Maint
Fund
110-4570-0397 $7,892 $33,407 $7,892 -76.4%
Cost Allocation
Contra Exp
110-4570-0802 - -$826,137 - -100.0%
Fleet Services 110-4840-0322 $15,704 $4,552 $15,704 245.0% Overhead
Allocation
110-4840-0800 $13,914 $124,025 $25,741 -79.2%
Salary/Benefit
Allocation
110-4840-0801 - $58,326 - -100.0%
Other Expenditures $396,955 $283,318 $181,885 -35.8%
Miscellaneous 110-4130-0619 - - $15,000 -
Miscellaneous 110-4190-0619 $46,023 - - -
Wellness 110-4200-0380 $9,199 $15,000 $15,000 -
Outreach 110-4200-0385 - $5,000 - -100.0%
Miscellaneous 110-4200-0619 $1,281 $500 - -100.0%
Supplies - CRU 110-4202-0375 $15,363 $4,500 $4,500 -
Grant Expenses 110-4202-0379 $216,972 - - -
EmergencyWinter
Shelter
110-4202-0380 - $27,552 $27,552 -
Events/Fireworks 110-4321-0619 $1,383 $50,000 $35,000 -30.0% Miscellaneous 110-4390-0619 $106,385 $180,166 $84,833 -52.9% Caspar Landfill
Property Tax
110-4915-0607 $349 $600 - -100.0%
Allocated Personnel
Costs
- $723,098 - -100.0%
Salary/Benefits
Allocation
110-4110-0801 - $85,718 - -100.0%
Salary/Benefits
Allocation
110-4130-0801 - $29,111 - -100.0%
Salary/Benefits
Allocation
110-4150-0801 - $289,231 - -100.0%
Salary/Benefits
Allocation
110-4320-0801 - -$3,263 - -100.0%
Salary/Benefits
Allocation
110-4330-0801 - $2,370 - -100.0%
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 90
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salary/Benefits
Allocation
110-4392-0801 - $198,796 - -100.0%
Salary/Benefit
Allocation
110-4520-0801 - $75,863 - -100.0%
Salary/Benefits
Allocation
110-4522-0801 - $33,403 - -100.0%
Salary/Benefits
Allocation
110-4570-0801 - $11,869 - -100.0%
Transfer Out $809,048 $53,274 $100,000 87.7%
Transfer to Other
Funds
110-7999-0799 $1,473,198 $53,274 $100,000 87.7%
Transfers to Other
Funds
112-7999-0799 -$664,150 - - -
Capital Outlay - $29,500 - -100.0%
PD Equipment 110-4200-0741 - $29,500 - -100.0%
Total Expenditures $13,930,531 $14,535,025 $17,228,509 18.5% Overall, the FY 2026–27 expenditure mix shows that the General Fund is primarily committed to maintaining people, services, operations, and shared infrastructure. Salaries and benefits together account for approximately 53% of General Fund expenditures, while materials and services and internal service allocations account for another 42%. This leaves limited flexibility for new discretionary spending and reinforces the importance of careful cost control, grant funding, accurate cost allocation, and long-term financial planning.
General Fund Balance
The FY 2026–27 Budget projects a General Fund ending fund balance of approximately $9.06 million, representing a
2.3% increase compared to the FY 2025–26 estimated year-end fund balance. As shown in the fund balance projection chart, the City has maintained a relatively stable General Fund balance over the past several fiscal years, with total fund balance remaining near $9 million.
Fund Balance Projections
Restricted Unassigned Committed
Nonspendable
$9M $9M $9M
FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 91
The fund balance is made up of several categories, including restricted, committed, unassigned, and nonspendable balances. The restricted fund balance primarily reflects the City’s Section 115 Pension Trust, which is set aside to help manage future CalPERS pension cost volatility and reduce long-term pressure on the General Fund. Committed fund balance includes amounts set aside for the City’s operating reserves and recession/emergency reserves, which are intended to protect the organization during economic downturns, emergencies, revenue losses, or unexpected expenditure increases.
Unassigned fund balance provides the greatest flexibility and is an important indicator of the City’s ability to respond to unforeseen needs without immediately reducing services or relying on new revenue. Nonspendable fund balance represents amounts that are not available for current spending.
The chart also shows that while the total fund balance has remained stable, the composition of the balance has shifted over time. This is important because not all fund balances is available for general discretionary use. The Section 115 Pension Trust serves a specific long-term pension stabilization purpose, while committed reserves are set aside to protect the City’s fiscal health and service continuity. As a result, the City must continue to distinguish between funds that are available for flexible use and funds that are reserved or committed for specific long-term financial purposes.
The projected fund balance provides an important financial foundation for the City. It allows Fort Bragg to maintain liquidity, respond to emergencies, manage revenue volatility, and absorb unexpected cost increases without immediately reducing services. This is particularly important in the current budget environment, where the City is facing rising costs for labor, benefits, pension obligations, insurance, utilities, technology, facilities, and contracted services.
Fund Balance FY 2026 FY 2027
FY 2026 vs. FY 2027
(% Change)
FY 2026 vs. FY 2027 ($
Change)
Unassigned $2,398,625.00 -100.00% -$2,398,625.00
Committed $2,679,348.00 -100.00% -$2,679,348.00
Restricted $3,760,798.00 -100.00% -$3,760,798.00
Nonspendable $214,688.00 -100.00% -$214,688.00
Total Fund Balance $9,053,459.00 -100.00% -$9,053,459.00 While the FY 2026–27 General Fund Budget is balanced, the operating margin remains narrow. The projected increase in fund balance is modest and should not be viewed as excess capacity for new ongoing commitments. Rather, it demonstrates that the City is maintaining fiscal stability while continuing to protect essential services and advance City Council priorities.
Maintaining a healthy fund balance is especially important as the City looks ahead to the long-term forecast.
Economic uncertainty, tourism volatility, inflationary pressures, CalPERS cost increases, and insurance market conditions could continue to affect future budgets. For that reason, the City must remain prudent and nimble, protect reserves, distinguish between one-time and ongoing resources, and continue making decisions that support longterm financial resilience.
Financial Summary
Budget Summary - General Fund
FY 2027 Adopted Budget | Fort Bragg Page 92
Special Revenue Fund- Restricted
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 non major 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.
Revenues by Fund
The Special Revenue Fund- Restricted total revenue for FY2027 is $3.6 million, reflecting a 14.96% increase from the FY2026 total of $3.2 million. The largest revenue source remains the District Sales Tax-Street Repair at $1.2 million, which accounts for 34.15% of the total but decreased by $20,690 or 1.64% compared to FY2026.
The Gas Taxes-RMRA category experienced the most significant growth, doubling to $1.2 million, a 103.19% increase of $613,406 from the previous year, and now represents 33.19% of total revenue. Permanent Local Housing PLHA appears as a new major category with $549,121, making up 15.09% of the total revenue in FY2027.
The Successor Agency revenue decreased substantially by $273,862 or 42.22%, down to $374,751, which is 10.3% of the total. Police Asset Seizure Revenue increased by $22,000 or 81.48% to $49,000, now representing 1.35% of the total.
Several categories that contributed in FY2026 show complete elimination in FY2027, including Cops Ab1913 Allocation ($0, down $194,663), Caspar JPA With County ($0, down $72,631), Fire Tax - Fire Equip. Fund ($0, down $56,974), SB 1383 C&S ($0, down $22,813), General Plan Maint Fee Fund ($0, down $20,000), and Cdbg Program Income PI ($0, down $14,376). Gas Taxes - HUTA decreased slightly by $7,396 or 3.32% to $215,427.
Overall, FY2027 shows a shift in revenue composition with significant increases in Gas Taxes-RMRA and the introduction of Permanent Local Housing PLHA, alongside notable decreases or eliminations in several other revenue categories compared to FY2026.
FY27 Revenues by Fund
250 - Dist Sales Tax-Street Repair $1,242,779 34.15%
222 - Gas taxes- RMRA $1,207,838 33.19%
118 - Permanent Local Housing
PLHA
$549,121 15.09%
175 - Successor Agency $374,751 10.30%
221 - Gas Taxes - HUTA $215,427 5.92%
167 - Police Asset Seizure Revenue $49,000 1.35%
3.64M
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 93
The Special Revenue Fund- Restricted for the fiscal year includes 250 - Dist Sales Tax-Street Repair at $1.2 million (34.15%), 222 - Gas taxes- RMRA at $1.2 million (33.19%), 118 - Permanent Local Housing PLHA at $549,121 (15.09%), 175 - Successor Agency at $374,751 (10.3%), 221 - Gas Taxes - HUTA at $215,427 (5.92%), and 167 - Police Asset Seizure Revenue at $49,000 (1.35%).
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
116 - General Plan Maint
Fee Fund
$35,847 $20,000 - -100.0%
117 - Housing Trust
Fund
$2,530 $2,500 - -100.0%
118 - Permanent Local
Housing PLHA
$163,507 - $549,121 -
120 - Parking $1,211 $1,500 - -100.0%
122 - Parkland
Monitoring/Reporting
$4,439 $6,000 - -100.0%
124 - Tobacco License
Fee
$3,760 $4,172 - -100.0%
125 - St Mandated Disab
Access Fee
$771 $5,200 - -100.0%
139 - Cops Ab1913
Allocation
$194,663 $194,663 - -100.0%
162 - Cdbg Program
Income PI
$147,370 $14,376 - -100.0%
167 - Police Asset
Seizure Revenue
$82,825 $27,000 $49,000 81.5%
175 - Successor Agency $488,133 $648,613 $374,751 -42.2% 176 - LMIH Successor
Agency
$6,407 $7,000 - -100.0%
190 -
Construction/Demo
Ordinance
$28,981 - - -
221- Gas Taxes - HUTA $243,367 $222,823 $215,427 -3.3%
222 - Gas taxes- RMRA $348,407 $594,432 $1,207,838 103.2% 223 - Stp D1 Streets &
Hwys Alloc
$439,356 - - -
230 - Traffic & Safety $1,819 $1,076 - -100.0%
250 - Dist Sales TaxStreet Repair
$1,273,295 $1,263,469 $1,242,779 -1.6%
280 - Fire Tax - Fire
Equip. Fund
$56,736 $56,974 - -100.0%
286 - Caspar JPAWith
County
$66,324 $72,631 - -100.0%
287 - SB 1383 C&S $204,078 $22,813 - -100.0%
288 - Fire Facilities
Capacity Fee
$1,811 - - -
289 - Police Facilities
Capacity Fee
$2,900 - - -
Revenues by Fund
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 94
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
290 - Storm Drain
Capacity Fee
$8,276 - - -
Total Revenues $3,806,815 $3,165,243 $3,638,916 15.0%
Revenues by Revenue Source Summary
The Special Revenue Fund- Restricted total revenue for FY2027 is $3.6 million, representing a 14.96% increase from the FY2026 total of $3.2 million. The largest revenue source in FY2027 is Intergovernmental revenue at $2 million, which accounts for 54.2% of the total and increased by $933,655 or 89.88% compared to FY2026. This marks a significant reversal from the prior year's decrease in this category.
Sales & Use Tax remains the second largest source at $1.2 million, comprising 34.15% of total revenue. This category increased by $38,310 or 3.18% from FY2026, continuing its position as a major contributor despite a slight decline the previous year.
Agency revenue decreased notably to $374,751, making up 10.3% of the total and declining by $273,862 or 42.22% from FY2026. This contrasts with the prior year's increase in this category.
Fines & Forfeitures saw a substantial increase to $45,000, representing 1.24% of total revenue and rising by $34,924 or 346.6% from FY2026, reversing a significant prior decrease.
Use of Money & Property revenue dropped sharply to $4,000, just 0.11% of the total, decreasing by $110,600 or 96.51% from FY2026. Other categories including Other Revenue, Transfer from Other Funds, Charges for Services, and Licenses & Permits all declined to zero in FY2027, reflecting decreases ranging from 100% to 100% compared to FY2026.
FY27 Revenues by Revenue Source Summary
Intergovernmental $1,972,386 54.20%
Sales & Use Tax $1,242,779 34.15%
Agency $374,751 10.30%
Fines & Forfeitures $45,000 1.24%
Use of Money & Property $4,000 0.11%
The Special Revenue Fund- Restricted for the fiscal year includes Intergovernmental revenue at $2 million, representing 54.2% of the total. Sales & Use Tax contributes $1.2 million, accounting for 34.15%. Agency revenue amounts to $374,751, which is 10.3% of the total. Fines & Forfeitures provide $45,000, making up 1.24%, and Use of Money & Property adds $4,000, or 0.11% of the revenue.
3.64M
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 95
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Property Tax $52,908 - - -
280 - Fire Tax - Fire
Equip. Fund
Fire Tax 280-0000-3142 $52,908 - - -
Total 280 - Fire Tax
- Fire Equip. Fund
$52,908 - - -
Sales & Use Tax $1,246,647 $1,204,469 $1,242,779 3.2%
250 - Dist Sales
Tax-Street Repair
Special Sales Tax 250-0000-3132 $1,246,647 $1,204,469 $1,242,779 3.2% Total 250 - Dist
Sales Tax-Street
Repair
$1,246,647 $1,204,469 $1,242,779 3.2%
Intergovernmental $1,593,378 $1,038,731 $1,972,386 89.9% 118 - Permanent
Local Housing
PLHA
PLHA Grant 118-0000-3250 $163,507 - $549,121 -
Total 118 -
Permanent Local
Housing PLHA
$163,507 - $549,121 -
125 - St Mandated
Disab Access Fee
St Mandated
Disab Access
Fee
125-0000-3709 - $4,000 - -100.0%
Total 125 - St
Mandated Disab
Access Fee
- $4,000 - -100.0%
139 - Cops Ab1913
Allocation
COP's AB1913
Allocation
139-0000-3162 $194,663 $194,663 - -100.0%
Total 139 - Cops
Ab1913 Allocation
$194,663 $194,663 - -100.0%
221 - Gas Taxes -
HUTA
Noyo Lighting
Dist Tax
221-0000-3144 $8,298 - - -
Gas Tax 2105 221-0000-3206 $48,413 $44,583 $46,498 4.3% Gas Tax 2106 221-0000-3207 $36,588 $33,586 $33,641 0.2% Gas Tax 2107 221-0000-3208 $64,432 $63,266 $62,147 -1.8% Gas Tax 2107.5 221-0000-3209 $2,000 $2,000 $2,000 -
Gas Tax 2103 221-0000-3224 $74,043 $67,232 $71,141 5.8% Revenues by Revenue Source Summary
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 96
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Hwy 1
SweepingCaltrans221-0000-3421 $8,285 $12,156 - -100.0% Investment
Interest
221-0000-3611 $1,308 - - -
Total 221 - Gas
Taxes - HUTA
$243,367 $222,823 $215,427 -3.3%
222 - Gas taxesRMRA
RMRA-LPP
Revenue
222-0000-3220 - $400,000 $202,215 -49.4%
HSIP Revenues 222-0000-3221 - - $390,060 -
RMRA - Gas Tax 222-0000-3227 $188,534 $194,432 $215,563 10.9% LPP-SB1 222-0000-3236 $159,873 - $400,000 -
Total 222 - Gas
taxes- RMRA
$348,407 $594,432 $1,207,838 103.2%
223 - Stp D1
Streets & Hwys
Alloc
MCOG Grant 223-0000-3222 $439,356 - - -
Total 223 - Stp D1
Streets & Hwys
Alloc
$439,356 - - -
287 - SB 1383 C&S
SB 1383
Revenues
287-0000-3154 $204,078 $22,813 - -100.0%
Total 287 - SB 1383
C&S
$204,078 $22,813 - -100.0%
Charges for Services $43,350 $20,631 - -100.0%
116 - General Plan
Maint Fee Fund
General Plan
Maint Fees
116-0000-3720 $29,763 $20,000 - -100.0%
Total 116 - General
Plan Maint Fee
Fund
$29,763 $20,000 - -100.0%
286 - Caspar JPA
With County
Investment
Revenues
286-0000-3611 $600 $631 - -100.0%
Total 286 - Caspar
JPA With County
$600 $631 - -100.0%
288 - Fire Facilities
Capacity Fee
Impact Fees -
Fire
288-0000-6307 $1,811 - - -
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 97
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total 288 - Fire
Facilities Capacity
Fee
$1,811 - - -
289 - Police
Facilities Capacity
Fee
Impact Fees -
Police
289-0000-6307 $2,900 - - -
Total 289 - Police
Facilities Capacity
Fee
$2,900 - - -
290 - Storm Drain
Capacity Fee
Impact FeesStorm Drain
290-0000-6307 $8,276 - - -
Total 290 - Storm
Drain Capacity Fee
$8,276 - - -
Fines & Forfeitures $100,805 $10,076 $45,000 346.6%
167 - Police Asset
Seizure Revenue
State Asset
Forfeitures
167-0000-3212 $70,005 $9,000 $45,000 400.0%
Total 167 - Police
Asset Seizure
Revenue
$70,005 $9,000 $45,000 400.0%
190 -
Construction/Dem
o Ordinance
Const. & Demo.
Ord. Forfeiture
190-0000-3424 $28,981 - - -
Total 190 -
Construction/Dem
o Ordinance
$28,981 - - -
230 - Traffic &
Safety
Traffic Safety
Road Fines
230-0000-3217 $1,819 $1,076 - -100.0%
Total 230 - Traffic &
Safety
$1,819 $1,076 - -100.0%
Use of Money &
Property
$213,021 $114,600 $4,000 -96.5%
116 - General Plan
Maint Fee Fund
Investment
Interest Earned
116-0000-3611 $6,084 - - -
Total 116 - General
Plan Maint Fee
Fund
$6,084 - - -
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 98
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
117 - Housing Trust
Fund
Investment
Interest Earned
117-0000-3611 $2,530 $2,500 - -100.0%
Total 117 - Housing
Trust Fund
$2,530 $2,500 - -100.0%
120 - Parking
Investment
Interest Earned
120-0000-3611 $1,211 $1,500 - -100.0%
Total 120 - Parking $1,211 $1,500 - -100.0%
122 - Parkland
Monitoring/Report
ing
Investment
Interest Earned
122-0000-3611 $4,439 $6,000 - -100.0%
Total 122 -
Parkland
Monitoring/Report
ing
$4,439 $6,000 - -100.0%
124 - Tobacco
License Fee
Interest Earned 124-0000-3611 $912 $1,324 - -100.0%
Total 124 - Tobacco
License Fee
$912 $1,324 - -100.0%
125 - St Mandated
Disab Access Fee
Interest Earned 125-0000-3611 $771 $1,200 - -100.0%
Total 125 - St
Mandated Disab
Access Fee
$771 $1,200 - -100.0%
162 - Cdbg
Program Income
PI
Grant Loan
Principal
Payments
162-0000-3317 $131,016 - - -
Loan Interest
Earned
162-0000-3613 $16,354 $14,376 - -100.0%
Total 162 - Cdbg
Program Income
PI
$147,370 $14,376 - -100.0%
167 - Police Asset
Seizure Revenue
Investment
Interest Earned
167-0000-3611 $12,820 $18,000 $4,000 -77.8%
Total 167 - Police
Asset Seizure
Revenue
$12,820 $18,000 $4,000 -77.8%
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 99
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
176 - LMIH
Successor Agency
Interest Earned 176-0000-3611 $6,407 $7,000 - -100.0%
Total 176 - LMIH
Successor Agency
$6,407 $7,000 - -100.0%
250 - Dist Sales
Tax-Street Repair
Investment
Interest Earned
250-0000-3611 $26,648 $59,000 - -100.0%
Total 250 - Dist
Sales Tax-Street
Repair
$26,648 $59,000 - -100.0%
280 - Fire Tax - Fire
Equip. Fund
Investment
Interest Earned
280-0000-3611 $3,828 $3,700 - -100.0%
Total 280 - Fire Tax
- Fire Equip. Fund
$3,828 $3,700 - -100.0%
Licenses & Permits $2,848 $2,848 - -100.0%
124 - Tobacco
License Fee
Tobacco License
Fee
124-0000-3710 $2,848 $2,848 - -100.0%
Total 124 - Tobacco
License Fee
$2,848 $2,848 - -100.0%
Other Revenue $65,724 $72,000 - -100.0%
286 - Caspar JPA
With County
Rent $3 Tipping
Fees
286-4959-3905 $65,724 $72,000 - -100.0%
Total 286 - Caspar
JPA With County
$65,724 $72,000 - -100.0%
Transfer from Other
Funds
- $53,274 - -100.0%
280 - Fire Tax - Fire
Equip. Fund
Transfer fro
Other Funds
280-7999-7999 - $53,274 - -100.0%
Total 280 - Fire Tax
- Fire Equip. Fund
- $53,274 - -100.0%
Agency $488,133 $648,613 $374,751 -42.2%
175 - Successor
Agency
Secured
Property Tax
175-0000-3110 $488,133 $648,613 $374,751 -42.2%
Total 175 -
Successor Agency
$488,133 $648,613 $374,751 -42.2%
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 100
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total Revenues $3,806,815 $3,165,243 $3,638,916 15.0%
Expenditures by Fund
The Special Revenue Fund - Restricted total expenditures for FY2027 are $2 million, representing a 52.84% decrease from the FY2026 total of $4.3 million. The largest expenditure category in FY2027 is Gas taxes - RMRA at $790,060, which accounts for 38.73% of the total and increased by $195,628 or 32.91% compared to FY2026.
The Permanent Local Housing PLHA category appears in FY2027 with $549,121, making up 26.92% of the total expenditures, marking a notable increase from $0 in FY2026. The Successor Agency category remains relatively stable with $376,911, representing 18.48% of the total and a slight increase of $1,373 or 0.37% from the previous year.
There is a significant decrease in the Dist Sales Tax-Street Repair category, which dropped to $283,721 in FY2027, comprising 13.91% of the total and decreasing by $2.3 million or 88.96% from FY2026. Similarly, Police Asset Seizure Revenue declined sharply to $39,000, 1.91% of the total, down $330,000 or 89.43%. Gas Taxes - HUTA also decreased substantially to $1,157, 0.06% of the total, a reduction of $219,485 or 99.48% from the prior year.
Several categories that had expenditures in FY2026, such as Cops Ab1913 Allocation and Traffic & Safety, show no expenditures in FY2027, reflecting decreases of 100%. Other categories including General Plan Maint Fee Fund, Housing Trust Fund, Parking In Lieu Fees, and Parkland Monitoring/Reporting remain at $0 in FY2027.
FY27 Expenditures by Fund
222 - Gas taxes- RMRA $790,060 38.73%
118 - Permanent Local Housing
PLHA
$549,121 26.92%
175 - Successor Agency $376,911 18.48%
250 - Dist Sales Tax-Street Repair $283,721 13.91%
167 - Police Asset Seizure Revenue $39,000 1.91%
221 - Gas Taxes - HUTA $1,157 0.06%
The Fiscal Year Expenditures by Fund for the Special Revenue Fund- Restricted are distributed across six categories.
The largest expenditure is in 222 - Gas taxes- RMRA, accounting for $790,060 or 38.73% of the total. Following this, 118 - Permanent Local Housing PLHA represents $549,121 or 26.92%. The 175 - Successor Agency category comprises $376,911 or 18.48%, while 250 - Dist Sales Tax-Street Repair accounts for $283,721 or 13.91%. Smaller portions include 167 - Police Asset Seizure Revenue at $39,000 or 1.91%, and 221 - Gas Taxes - HUTA with $1,157 or 0.06% of the expenditures.
2.04M
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 101
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
116 - General Plan Maint
Fee Fund
$550 - - -
117 - Housing Trust
Fund
$2,710 - - -
118 - Permanent Local
Housing PLHA
- - $549,121 -
122 - Parkland
Monitoring/Reporting
$3,516 - - -
139 - Cops Ab1913
Allocation
$170,230 $194,663 - -100.0%
162 - Cdbg Program
Income PI
-$187,849 - - -
167 - Police Asset
Seizure Revenue
$267,034 $369,000 $39,000 -89.4%
175 - Successor Agency $212,900 $375,538 $376,911 0.4%
221- Gas Taxes - HUTA $126,081 $220,642 $1,157 -99.5%
222 - Gas taxes- RMRA $363,839 $594,432 $790,060 32.9%
223 - Stp D1 Streets &
Hwys Alloc
$439,489 - - -
230 - Traffic & Safety $374 $1,076 - -100.0%
250 - Dist Sales TaxStreet Repair
$980,684 $2,570,389 $283,721 -89.0%
286 - Caspar JPAWith
County
$1,199 - - -
287 - SB 1383 C&S $250 - - -
Total Expenditures $2,381,007 $4,325,740 $2,039,970 -52.8% Expenditures by Expense Account Summary
The total expenditures for the Special Revenue Fund- Restricted in FY2027 are $2 million, representing a 52.84% decrease from the FY2026 total of $4.3 million. The largest expenditure category in FY2027 is Transfer Out, which amounts to $1.1 million or 52.64% of the total. This is a significant decrease of $1.9 million, or 63.85%, compared to FY2026 when Transfer Out was $3 million and accounted for 68.67% of total expenditures.
Materials & Services is the second largest category in FY2027, totaling $712,772 and making up 34.94% of expenditures.
This category decreased by $390,194, or 35.38%, from the previous year’s $1.1 million, which was 25.5% of the total.
Principal expenditures increased slightly to $180,000 in FY2027, representing 8.82% of the total and a $5,000 or 2.86% increase from FY2026’s $175,000 (4.05% of total).
Interest expenses decreased by $5,125, or 6.62%, to $72,260 in FY2027, accounting for 3.54% of total expenditures compared to $77,385 and 1.79% in FY2026. Administration expenses appeared in FY2027 at $1,157, representing 0.06% of the total, whereas there were no Administration expenses reported in FY2026.
Expenditures by Fund
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 102
FY27 Expenditures by Expense Account Summary
Transfer Out $1,073,781 52.64%
Materials & Services $712,772 34.94%
Principal $180,000 8.82%
Interest $72,260 3.54%
Administration $1,157 0.06%
For the Special Revenue Fund- Restricted, the fiscal year expenditures by expense account summary show that Transfer Out accounts for $1.1 million, representing 52.64% of the total expenditures. Materials & Services follow with $712,772, making up 34.94%. Principal payments total $180,000, which is 8.82%, while Interest expenses are $72,260, or
3.54%. Administration costs are the smallest category at $1,157, comprising 0.06% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Principal - $175,000 $180,000 2.9%
175 - Successor
Agency
Principal 175-4810-0911 - $175,000 $180,000 2.9%
Total 175 -
Successor Agency
- $175,000 $180,000 2.9%
Materials & Services $1,099,061 $1,102,966 $712,772 -35.4% 116 - General Plan
Maint Fee Fund
Interfund Cost
Reimbursement
116-0000-0309 $550 - - -
Total 116 - General
Plan Maint Fee
Fund
$550 - - -
117 - Housing Trust
Fund
Reimbursment
Funds Granted
117-4868-0635 $2,710 - - -
Total 117 - Housing
Trust Fund
$2,710 - - -
2.04M
Expenditures by Expense Account Summary
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 103
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
118 - Permanent
Local Housing
PLHA
Grant Activity 118-5081-0636 - - $549,121 -
Total 118 -
Permanent Local
Housing PLHA
- - $549,121 -
122 - Parkland
Monitoring/Report
ing
Professional
Services
122-4922-0319 $3,516 - - -
Total 122 -
Parkland
Monitoring/Report
ing
$3,516 - - -
139 - Cops Ab1913
Allocation
Interfund Cost
Reimbursement
139-0000-0309 $170,230 $194,663 - -100.0%
Total 139 - Cops
Ab1913 Allocation
$170,230 $194,663 - -100.0%
167 - Police Asset
Seizure Revenue
Professional
Services
167-4215-0319 $770 - - -
Equipment
Repair & Maint
167-4215-0351 $590 $129,000 - -100.0%
General Supplies 167-4215-0375 $9,678 $25,000 $5,000 -80.0% Small Tools &
Equipment
167-4215-0381 $214,193 $100,000 $5,000 -95.0%
Miscellaneous 167-4215-0619 $650 - - -
Professional
Services
167-4216-0319 - $45,000 $6,000 -86.7%
General Supplies 167-4216-0375 $5,355 $25,000 $8,000 -68.0% Small Tools &
Equipment
167-4216-0381 - $25,000 - -100.0%
Outreach 167-4216-0385 - $10,000 $15,000 50.0%
Miscellaneous 167-4216-0619 $10,000 $10,000 - -100.0%
Small Tools &
Equipment
167-4218-0381 $23,653 - - -
Total 167 - Police
Asset Seizure
Revenue
$264,887 $369,000 $39,000 -89.4%
175 - Successor
Agency
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 104
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Auditing &
Accounting
175-4810-0312 - $1,204 $1,300 8.0%
Successor
Agency-RDA
Admin All
175-4810-0399 $123,976 $121,949 $123,351 1.1%
Total 175 -
Successor Agency
$123,976 $123,153 $124,651 1.2%
221 - Gas Taxes -
HUTA
Interfund Cost
Reimbursement
221-0000-0309 $126,081 $220,642 - -100.0%
Total 221 - Gas
Taxes - HUTA
$126,081 $220,642 - -100.0%
222 - Gas taxesRMRA
Interfund Cost
Reimb222-0000-0309 $203,966 $194,432 - -100.0%
Total 222 - Gas
taxes- RMRA
$203,966 $194,432 - -100.0%
223 - Stp D1
Streets & Hwys
Alloc
Interfund Cost
Reimbursement
223-0000-0309 $12,498 - - -
Total 223 - Stp D1
Streets & Hwys
Alloc
$12,498 - - -
230 - Traffic &
Safety
Interfund Cost
Reimbursement
230-0000-0309 $374 $1,076 - -100.0%
Total 230 - Traffic &
Safety
$374 $1,076 - -100.0%
250 - Dist Sales
Tax-Street Repair
Interfund Cost
Reimb
250-0000-0309 $188,824 - - -
Total 250 - Dist
Sales Tax-Street
Repair
$188,824 - - -
286 - Caspar JPA
With County
Professional
Services
286-4959-0319 $1,199 - - -
Total 286 - Caspar
JPA With County
$1,199 - - -
287 - SB 1383 C&S
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 105
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Dues &
Memberships
287-0000-0320 $250 - - -
Total 287 - SB 1383
C&S
$250 - - -
Transfer Out $1,193,022 $2,970,389 $1,073,781 -63.9%
162 - Cdbg
Program Income
PI
PI General
Admin
162-4320-0631 $159,947 - - -
Transfer to Other
Funds
162-7999-0799 -$347,795 - - -
Total 162 - Cdbg
Program Income
PI
-$187,849 - - -
167 - Police Asset
Seizure Revenue
Transfer to Other
Funds
167-7999-0799 $2,147 - - -
Total 167 - Police
Asset Seizure
Revenue
$2,147 - - -
222 - Gas taxesRMRA
Transfer to Other
Funds
222-7999-0799 $159,873 $400,000 $790,060 97.5%
Total 222 - Gas
taxes- RMRA
$159,873 $400,000 $790,060 97.5%
223 - Stp D1
Streets & Hwys
Alloc
Transfers to
Other Funds
223-7999-0799 $426,991 - - -
Total 223 - Stp D1
Streets & Hwys
Alloc
$426,991 - - -
250 - Dist Sales
Tax-Street Repair
Interfund Cost
Reimbursement
250-4950-0309 -$1,765 $291,114 - -100.0%
Transfer to Other
Funds
250-7999-0799 $793,625 $2,279,275 $283,721 -87.6%
Total 250 - Dist
Sales Tax-Street
Repair
$791,860 $2,570,389 $283,721 -89.0%
Interest $88,924 $77,385 $72,260 -6.6%
175 - Successor
Agency
Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 106
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Interest Expense 175-4810-0912 $86,764 $75,425 $70,100 -7.1% Fees 175-4810-0913 $2,160 $1,960 $2,160 10.2%
Total 175 -
Successor Agency
$88,924 $77,385 $72,260 -6.6%
Administration - - $1,157 -
221 - Gas Taxes -
HUTA
Admin
Allocation
221-4520-0399 - - $1,157 -
Total 221 - Gas
Taxes - HUTA
- - $1,157 -
Total Expenditures $2,381,007 $4,325,740 $2,039,970 -52.8% Special Revenue Fund- Restricted
FY 2027 Adopted Budget | Fort Bragg Page 107
Special Revenue Fund
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 non-major 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.
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 108
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 109
Fund
Description of
Grants & Special
Revenue Funds
FY 26/27 Narraritve
118 Permanent Local
Housing Allocation
(PLHA)
PLHA provides funding to local governements in California for housingrelated projects and programs that assist in addressing the unmet housing needs of theire local communities.
222 Highway Safety
Improvement Program
(HSIP)
The City revised it's Local Road Safety Plan in September 2024. This document allowed the City to compete for HSIP funding. The City applied for and was awarded funding for two projects. 1) Willow St. between S Harold St. and Florence St., containing four (4) intersections and one (1) mid-block crossing. The Willow St. Pedestrian Improvements project will Install a pedestrian crossing island, high visibility crosswalks, and ADA compliant sidewalk, curb gutter, curb ramps, and bulb outs to improve pedestrian safety on Willow St.; and 2) Systematic Improvements at Unsignalized Intersections- this project includes improvements at various intersections including Pine Street. .
222 RMRA-Local Streets
and Roads (LSR) &
Local Partnership
Projgramm LPP
RMRA has two apporionment accounts: 1) LPP money is only awarded on a project specific bases after review and confirmation of application and 2) Local Streets and Roads (LSR) funding is distributed as monthly payments based on a formula and available to city's who submit an eligible project list. The LPP Program cycle begins again this fall and the City intends to apply for $5 million as a combination of Formulaic funds and competitive funding. These funds will be applied to the Roadway Revitalization project.
319 Department of Water
Resources (DWR)
Raw Line Project: DWR through the Urban and Multibenefit Drought Relief Grant Program The City of Fort Bragg in Mendocino County will receive $8.8 million for structural lining and reconstruction of 9,250 feet of pipeline that supplies over half the water used by the city, which faced acute water supply challenges earlier this year. The project will strengthen resilience by ensuring reliable delivery of water during future drought events. 319 Department of Water
Resources (DWR)
Recycled Water Study: The Water Board awared the City $500,000 in March 2024 to perform a faciliteiss planning report to study the use of recycled water from the City;s water treatment palnt. The study included customer demandm source availability, hydrology, benefits, environmental impacts and more.
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 110
Fund
Description of
Grants & Special
Revenue Funds
FY 26/27 Narraritve
326 HOME Investment
Partnerships Program
(HOME) 2023 Grant
The HOME program assists cities with creation and retention of affordable housing. This grant will provide $1,500,000 to support a tenant based rental assistance program, which will subsidize rent for eligible low-income residents.
329 Prop 47 Funding (BSCC
funding)
Our Proposition 47 program supports local efforts to reduce recidivism and improve outcomes by investing in community-based services, including housing, treatment, and case management. As part of this approach, the Transitional Housing Program provides short-term, stable housing for individuals reentering the community or experiencing housing instability, helping them build a foundation for long-term success. By connecting participants with supportive services such as behavioral health care, employment assistance, and case management, the program promotes stability, reduces justice system involvement, and supports pathways toward self-sufficiency.
Opioid Grant (PD) The YOR grant will expand the services of the Police Department’s CRU Team to include providing direct services to youth, ages 12-24 who currently have or are at risk of having a substance use disorder (SUD).
Those direct services will include connecting youth with medical services, assisting with life skills, and supporting youth to successfully transition from incarceration.
330 U.S. Depertment of
Transportation -Safe
Streets and Roads for
All (SS4A) Grant
The city has applied for the Safe Streets and Roads for All (SS4A) Grant from the U.S. Depertment of Transportation (USDOT to improve, replace, or install new regulatory and warning signage city wide. 330 U.S. Department of
Agriculture CDS
ReConnect 2026 Grant
The City of Fort Bragg has been awarded $750,000 through the United States Department of Agriculture (USDA) Rural Utilities Service (RUS) ReConnect Program. The award was made under the Consolidated Appropriations Act, 2026 (Public Law 119-37), which directed funding to the City as a Community Project Funding/Congressionally Directed Spending (CPF/CDS) recipient. These funds will be used to provide drop connections to homes in Fort Bragg as part of the City's Fiber-to-theHome (FTTH) last mile project. As congressionally directed spending, the award carries specific terms that affect budget planning. No matching or local funds are required, so the full $750,000 project cost is covered by the federal award.
332 Mendocino County
Department of Health &
Human Service
Approval of RFP for the next (3) years starting FY25/26. The Fort Bragg PD operates the Extreme Weather Shelter (EWS) which is an overflow shelter of the Hospitality House for unhoused individuals during extreme weather events.
332 Community Foundation
of Mendocino County
The Community Foundation provided a grant for $4,500 to assist with the fabrication of narrative and artistic signage to be installed at the Tribal Learning Center.
336 American Rescue Plan
Fund ARPA 2021
This Special Revenue Fund accounts for funding authorized by the Federal American Rescue Plan Act (ARPA). Business Assistance Programs: $800,000 Homeward Bound: $40,000 IT Upgrades: $104,162 Housing Initiatives: $800,000
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 111
Fund
Description of
Grants & Special
Revenue Funds
FY 26/27 Narraritve
337 Noyo Harbor Blue
Economy
The City received $898,990 from the CA Coastal Commission for the Noyo Harbor Blue Economy Visioning, Resiliency, and Implementation Plan. This planning work will provide a comprehensive baseline analysis of the existing environmental, physical and economic conditions of Noyo Harbor, which will inform an update to the Local Coastal Plan. 339 Community
Development Block
Grant (CDBG) Program
Income Funds
Business Asssitance Loan Program: The City is utilizing $570,000 in Program Income (PI) for continuation of the Business Assistance Loan Program (BALP). Program Income funds are generated through repayment of prior CDBG-funded loans. The PI-funded BALP will run through July 2028 or until funds are fully expended, whichever occurs first.
Through the program, low interest, flexible term loans are available to qualifying local business owners in order to support job retention and/or job creation. Utility Bill Asssitance Program: The City has received a $300,000 grant from HCD to run a Utility Bill Assistance Program (UBAP).
Through this program, short-term emergency subsistence payments are made directly to utility providers on behalf of qualifying low-moderate income households residing inside city limits that are experiencing financial emergency. The City also applied for two CDBG grant to fund 1) the city-wide sidewalk project for $3,300,000 an 2) the Trash Capture Device Design Phase II for $300,000.
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 112
Revenues by Fund
The Special Revenue Fund - Grants total revenue for FY2027 is $19.5 million, representing a 33.02% increase from the FY2026 total of $14.6 million. The largest revenue source in FY2027 is Other State Grants at $5.8 million, which accounts for 29.65% of the total but decreased by $2.4 million or 29.56% compared to FY2026.
Dept. Water Resources - Prop84 revenue increased by $306,893 or 6.02% to $5.4 million, making up 27.79% of the FY2027 total. A new significant category, CDBG 2024, contributes $4.4 million or 22.6% of the total revenue in FY2027.
HCD HOME grants appear in FY2027 with $1.5 million, representing 7.71% of total revenue. ARPA funding increased by $392,946 or 49.48% to $1.2 million, accounting for 6.1% of the total. Other Federal Grants also increased to $789,785, making up 4.06% of the total.
Noyo Harbor Blue Economy funding decreased by $222,259 or 43.95% to $283,467, which is 1.46% of the FY2027 total.
MCOG OWP Funding appears with $67,066, and Other Small Grants increased by $19,000 or 52.51% to $55,183, representing 0.34% and 0.28% of the total, respectively. CDBG 2020 grants remain at zero in FY2027.
FY27 Revenues by Fund
329 - Other State Grants $5,768,422 29.65%
319 - Dept.WaterResources -
Prop84
$5,406,893 27.79%
339 - CDBG 2024 $4,396,310 22.60%
326 - HCD HOME $1,500,000 7.71%
336 - ARPA $1,187,096 6.10%
330 - Other Federal Grants $789,785 4.06%
337 - Noyo Harbor Blue Economy $283,467 1.46%
314 - MCOG OWP Funding $67,066 0.34%
332 - Other Small Grants $55,183 0.28%
The Special Revenue Fund- Grants for the fiscal year includes several categories. The largest portion comes from 329 - Other State Grants at $5.8 million, representing 29.65% of the total. Following closely is 319 - Dept.WaterResources - Prop84 with $5.4 million, or 27.79%. The 339 - CDBG 2024 category contributes $4.4 million, accounting for 22.6%. Next, 326 - HCD HOME provides $1.5 million, which is 7.71% of the fund. The 336 - ARPA category adds $1.2 million, making up
6.1%. Other Federal Grants under 330 contribute $789,785, or 4.06%. Smaller amounts include 337 - Noyo Harbor Blue Economy at $283,467 (1.46%), 314 - MCOG OWP Funding with $67,066 (0.34%), and 332 - Other Small Grants at $55,183 (0.28%).
19.5M
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 113
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
314 - MCOG OWP
Funding
- - $67,066 -
319 -
Dept.WaterResources -
Prop84
$10,411,810 $5,100,000 $5,406,893 6.0%
326 - HCD HOME - - $1,500,000 -
329 - Other State Grants $2,133,584 $8,189,250 $5,768,422 -29.6% 330 - Other Federal
Grants
$42,942 - $789,785 -
332 - Other Small
Grants
$129,132 $36,183 $55,183 52.5%
334 - CDBG 2020 $442,380 - - -
335 - CDBG- COVID
Grants
$260,471 - - -
336 - ARPA - $794,150 $1,187,096 49.5%
337 - Noyo Harbor Blue
Economy
$286,586 $505,726 $283,467 -43.9%
339 - CDBG 2024 - - $4,396,310 -
Total Revenues $13,706,906 $14,625,309 $19,454,222 33.0% Revenues by Fund
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 114
Revenues by Revenue Source Summary
In FY2027, the Special Revenue Fund - Grants total revenue is budgeted at $19.5 million, representing a 33.02% increase from the FY2026 total of $14.6 million. The largest revenue source remains Intergovernmental funds, which account for
96.64% of the total at $18.8 million. This category increased by $4.7 million, or 33.78%, compared to FY2026.
Capital Grant Revenues are budgeted at $653,068 in FY2027, making up 3.36% of the total revenue. This category increased by $81,187, or 14.2%, from the previous year. The Transfer from Other Funds category remains at $0, consistent with FY2026.
Overall, the significant growth in Intergovernmental revenue is the primary driver of the total revenue increase in FY2027, with Capital Grant Revenues also showing a moderate increase.
FY27 Revenues by Revenue Source Summary
Intergovernmental $18,801,154 96.64%
Capital Grant Revenues $653,068 3.36%
The Special Revenue Fund- Grants for the fiscal year includes Intergovernmental revenue totaling $18.8 million, which represents 96.64% of the total revenue. Capital Grant Revenues amount to $653,068, accounting for 3.36% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Intergovernmental $13,155,442 $14,053,428 $18,801,154 33.8% 314 - MCOG OWP
Funding
MCOG OWP -
SWAMP
314-3024-3222 - - $67,066 -
Total 314 - MCOG
OWP Funding
- - $67,066 -
319 -
Dept.WaterResour
ces - Prop84
Grant Revenue 319-0000-3336 $10,411,810 $5,100,000 $5,406,893 6.0% Total 319 -
Dept.WaterResour
$10,411,810 $5,100,000 $5,406,893 6.0%
19.5M
Revenues by Revenue Source Summary
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 115
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
ces - Prop84
326 - HCD HOME
CDBG HOME 326-0000-3301 - - $1,500,000 -
Total 326 - HCD
HOME
- - $1,500,000 -
329 - Other State
Grants
Carbon
Reduction Prog
Grant
329-5070-3336 - - $75,646 -
LEAP Grant
Revenue
329-5077-0336 $65,000 - - -
Grant Revenue -
PRN
329-5213-3336 $6,448 - $375,000 -
State-Trash Can
Grant
329-6111-3336 $19,122 - - -
Dept of Parks &
Rec - Bainbrid
329-6133-3336 $225,402 $1,849,052 - -100.0%
FFA Grant
Revenue
329-6137-3336 $1,294,824 $5,800,000 $4,717,776 -18.7%
Total 329 - Other
State Grants
$1,610,796 $7,649,052 $5,168,422 -32.4%
330 - Other
Federal Grants
USDA Vehicle
Grant
330-5056-3336 $42,942 - - -
USDOT SS4A
Grant
330-5069-3336 - - $504,766 -
USDA CDS
ReConnect 2026
Grant
330-5071-3336 - - $285,019 -
Total 330 - Other
Federal Grants
$42,942 - $789,785 -
332 - Other Small
Grants
Community
Foundation of
MC
332-5053-3337 - $4,500 $2,115 -53.0%
Total 332 - Other
Small Grants
- $4,500 $2,115 -53.0%
334 - CDBG 2020
CDBG 20
Revenue
334-0000-3250 $790,176 - - -
Total 334 - CDBG
2020
$790,176 - - -
335 - CDBGCOVID Grants
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 116
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
CDBG CV
Revenue
335-0000-3250 $13,132 - - -
Total 335 - CDBGCOVID Grants
$13,132 - - -
336 - ARPA
ARPA COVID
Funds
336-0000-3336 - $794,150 $1,187,096 49.5%
Total 336 - ARPA - $794,150 $1,187,096 49.5%
337 - Noyo Harbor
Blue Economy
NoyoHarbor
Blue Economy
337-0000-3336 - $505,726 $283,467 -43.9%
Grant Revenues 337-5080-3336 $286,586 - - -
Total 337 - Noyo
Harbor Blue
Economy
$286,586 $505,726 $283,467 -43.9%
339 - CDBG 2024
CDBG Grant
Revenue
339-0000-3250 - - $4,396,310 -
Total 339 - CDBG
2024
- - $4,396,310 -
Transfer from Other
Funds
-$100,456 - - -
334 - CDBG 2020
Transfer from
other Funds
334-7999-7999 -$347,795 - - -
Total 334 - CDBG
2020
-$347,795 - - -
335 - CDBGCOVID Grants
Transfer form
other Funds
335-7999-7999 $247,339 - - -
Total 335 - CDBGCOVID Grants
$247,339 - - -
Capital Grant
Revenues
$651,920 $571,881 $653,068 14.2%
329 - Other State
Grants
Grant Revenue -
Prop 47
329-5210-3336 - $540,198 - -100.0%
Grant Revenue -
CRU
329-5212-3336 $522,788 - $600,000 -
Total 329 - Other
State Grants
$522,788 $540,198 $600,000 11.1%
332 - Other Small
Grants
Grant Revenue 332-5067-3336 $50,300 $31,683 - -100.0%
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 117
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Grant RevenueWinter Shelter
332-5214-3336 $78,832 - $53,068 -
Total 332 - Other
Small Grants
$129,132 $31,683 $53,068 67.5%
Total Revenues $13,706,906 $14,625,309 $19,454,222 33.0% Expenditures by Fund
The Special Revenue Fund - Grants total budget for FY2027 is $21.6 million, representing a 58.14% increase from the FY2026 total of $13.6 million. The largest category in FY2027 is Other State Grants at $7.5 million, which accounts for
34.65% of the total but decreased by $724,424 or 8.84% compared to FY2026.
The Department of Water Resources - Prop84 category increased by $306,893 or 6.02% to $5.4 million, making up
25.06% of the FY2027 total. A new significant category in FY2027 is CDBG 2024, with $4.4 million or 20.38% of the total budget.
ARPA funding saw a substantial increase of $1.5 million or 1,445.34%, rising to $1.6 million and representing 7.36% of the total. HCD HOME also appeared as a new category with $1.5 million, accounting for 6.95% of the budget. Other Federal Grants increased to $802,750, or 3.72% of the total.
Additional increases include Noyo Harbor Blue Economy, which rose by $43,049 or 17.91% to $283,467 (1.31% of total), MCOG OWP Funding at $67,066 (0.31%), and Other Small Grants at $55,183 (0.26%). The CDBG 2020 category remained at $0.
FY27 Expenditures by Fund
329 - Other State Grants $7,473,938 34.65%
319 - Dept.WaterResources -
Prop84
$5,406,893 25.06%
339 - CDBG 2024 $4,396,310 20.38%
336 - ARPA $1,587,096 7.36%
326 - HCD HOME $1,500,000 6.95%
330 - Other Federal Grants $802,750 3.72%
337 - Noyo Harbor Blue Economy $283,467 1.31%
314 - MCOG OWP Funding $67,066 0.31%
332 - Other Small Grants $55,183 0.26%
21.6M
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 118
The Fiscal Year Expenditures by Fund for the Special Revenue Fund- Grants include Other State Grants at $7.5 million (34.65%), Dept.WaterResources - Prop84 at $5.4 million (25.06%), and CDBG 2024 at $4.4 million (20.38%). Additional expenditures are ARPA with $1.6 million (7.36%), HCD HOME at $1.5 million (6.95%), and Other Federal Grants totaling $802,750 (3.72%). Smaller amounts include Noyo Harbor Blue Economy at $283,467 (1.31%), MCOG OWP Funding with $67,066 (0.31%), and Other Small Grants at $55,183 (0.26%).
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
314 - MCOG OWP
Funding
- - $67,066 -
319 -
Dept.WaterResources -
Prop84
$12,594,643 $5,100,000 $5,406,893 6.0%
326 - HCD HOME - - $1,500,000 -
329 - Other State Grants $1,995,464 $8,198,361 $7,473,938 -8.8% 330 - Other Federal
Grants
- - $802,750 -
332 - Other Small
Grants
$85,643 - $55,183 -
334 - CDBG 2020 $930,157 - - -
335 - CDBG- COVID
Grants
$11,377 - - -
336 - ARPA $92,024 $102,702 $1,587,096 1,445.3%
337 - Noyo Harbor Blue
Economy
$405,496 $240,418 $283,467 17.9%
339 - CDBG 2024 - - $4,396,310 -
Total Expenditures $16,114,804 $13,641,481 $21,572,702 58.1% Expenditures by Expense Account Summary
In FY2027, the Special Revenue Fund - Grants budget totals $21.6 million, marking a 58.14% increase from FY2026's $13.6 million. The largest expenditure category remains Transfer Out at $12.1 million, which represents 55.89% of the total budget but decreased by $691,182 or 5.42% compared to the previous year.
Materials & Services experienced a significant increase to $7.6 million, accounting for 35.24% of the total budget. This category rose by $7.4 million, a substantial 2,946.84% increase from FY2026. Capital Grants also saw a notable rise to $1.2 million, or 5.5% of the total, increasing by $1.1 million or 1,055.86% from the prior year.
Capital Outlay expenditures increased modestly to $600,000, representing 2.78% of the total budget and growing by $59,802 or 11.07%. Administration expenses, which were previously $0, are budgeted at $125,000, making up 0.58% of the total.
Overall, the FY2027 budget shows a marked shift with substantial increases in Materials & Services and Capital Grants, while Transfer Out decreased slightly but remains the largest single category by value.
Expenditures by Fund
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 119
FY27 Expenditures by Expense Account Summary
Transfer Out $12,057,870 55.89%
Materials & Services $7,602,736 35.24%
Capital Grants $1,187,096 5.50%
Capital Outlay $600,000 2.78%
Administration $125,000 0.58%
For the Special Revenue Fund- Grants fiscal year expenditures, Transfer Out accounts for $12.1 million, representing
55.89% of the total. Materials & Services follow with $7.6 million, or 35.24%. Capital Grants amount to $1.2 million, making up 5.5%, while Capital Outlay is $600,000, which is 2.78%. Administration expenses total $125,000, comprising
0.58% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Materials & Services $743,982 $249,529 $7,602,736 2,946.8% 326 - HCD HOME
Grant Activity -
HOME
326-5010-0630 - - $1,375,000 -
Total 326 - HCD
HOME
- - $1,375,000 -
329 - Other State
Grants
LEAP Grant 329-5077-0636 $27,756 $3,138 - -100.0%
REAP Activity
Delivery
329-5078-0630 $26,013 $1,836 - -100.0%
Grant Activity -
PRN
329-5213-0630 $6,448 - $375,000 -
Trash Capture 329-6111-0630 $24,946 - - -
Dept of Parks &
Recreation
329-6133-0630 $10,848 - - -
LATA Grant
Activity
329-6134-0630 $35,932 $4,138 - -100.0%
Grant Admin
FFA
329-6137-0631 $14,553 - $4,717,776 -
21.6M
Expenditures by Expense Account Summary
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 120
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total 329 - Other
State Grants
$146,495 $9,111 $5,092,776 55,794.9%
332 - Other Small
Grants
Grant Activity 332-5053-0630 - - $2,115 -
Grant Activity -
Winter Shelter
332-5214-0630 $60,265 - $53,068 -
Total 332 - Other
Small Grants
$60,265 - $55,183 -
334 - CDBG 2020
Code
Enforcement -
Activity
334-5062-0630 $10,958 - - -
Code
EnforcementGeneral Admin334-5062-0631 $21,912 - - -
Microenterprise
F/A Grant Acti
334-5064-0630 $35,000 - - -
Water Meter
Replacement
Pro
334-6127-0630 $22,333 - - -
Water Meter
Rep Admin
334-6127-0631 $30,145 - - -
Total 334 - CDBG
2020
$120,349 - - -
335 - CDBGCOVID Grants
BALP CV Activity 335-5066-0630 $10,580 - - -
BALP-CV Admin 335-5066-0631 $798 - - -
Total 335 - CDBGCOVID Grants
$11,377 - - -
337 - Noyo Harbor
Blue Economy
Blue Economy -
Harbor Activity
337-5080-0630 $404,458 $240,418 $283,467 17.9%
Blue Economy -
Grant Admin
337-5080-0631 $1,038 - - -
Total 337 - Noyo
Harbor Blue
Economy
$405,496 $240,418 $283,467 17.9%
339 - CDBG 2024
BALP - Activity 339-5059-0630 - - $516,258 -
BALP - General
Admin
339-5059-0631 - - $39,345 -
UB Assistance
Activity
339-5065-0630 - - $226,785 -
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 121
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
UB Assistance
Gen Admin
339-5065-0631 - - $13,922 -
Total 339 - CDBG
2024
- - $796,310 -
Transfer Out $15,048,188 $12,749,052 $12,057,870 -5.4%
314 - MCOG OWP
Funding
Transfers to
Other Funds
314-7999-0799 - - $67,066 -
Total 314 - MCOG
OWP Funding
- - $67,066 -
319 -
Dept.WaterResour
ces - Prop84
Transfer to Other
Funds
319-7999-0799 $12,594,643 $5,100,000 $5,406,893 6.0%
Total 319 -
Dept.WaterResour
ces - Prop84
$12,594,643 $5,100,000 $5,406,893 6.0%
329 - Other State
Grants
Transfers Out 329-7999-0799 $1,643,737 $7,649,052 $1,781,162 -76.7% Total 329 - Other
State Grants
$1,643,737 $7,649,052 $1,781,162 -76.7%
330 - Other
Federal Grants
Transfer to Other
Funds
330-7999-0799 - - $802,750 -
Total 330 - Other
Federal Grants
- - $802,750 -
334 - CDBG 2020
Transfer to other
Funds
334-7999-0799 $809,808 - - -
Total 334 - CDBG
2020
$809,808 - - -
336 - ARPA
Transfer to other
Funds
336-7999-0799 - - $400,000 -
Total 336 - ARPA - - $400,000 -
339 - CDBG 2024
Transfer to other
Funds
339-7999-0799 - - $3,600,000 -
Total 339 - CDBG
2024
- - $3,600,000 -
Capital Outlay $230,610 $540,198 $600,000 11.1%
329 - Other State
Grants
Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 122
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Grant Activity -
Prop 47
329-5210-0630 - $540,198 - -100.0%
Grant Activity -
CRU
329-5212-0630 $205,232 - $600,000 -
Total 329 - Other
State Grants
$205,232 $540,198 $600,000 11.1%
332 - Other Small
Grants
Granty Activity 332-5067-0636 $25,378 - - -
Total 332 - Other
Small Grants
$25,378 - - -
Capital Grants $92,024 $102,702 $1,187,096 1,055.9%
336 - ARPA
ARPA Housing
Iniatives
336-5507-0731 $4,438 - $786,043 -
ARPA Business
Assistance
336-5508-0731 $33,362 $52,766 $318,955 504.5%
Technology
Upgrades
336-5509-0731 $54,225 $49,937 $42,098 -15.7%
ARPA
Downtown
Improvemen
Grant
336-5511-0731 - - $40,000 -
Total 336 - ARPA $92,024 $102,702 $1,187,096 1,055.9%
Administration - - $125,000 -
326 - HCD HOME
Grant
Administration
326-5010-0631 - - $125,000 -
Total 326 - HCD
HOME
- - $125,000 -
Total Expenditures $16,114,804 $13,641,481 $21,572,702 58.1% Special Revenue Fund- Grants
FY 2027 Adopted Budget | Fort Bragg Page 123
Long-Range Operating Plan
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, operational, and infrastructure 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, identify structural budget pressures, and align funding with the City’s long-term goals. The forecast is not intended to predict the future with certainty. Rather, it provides a planning framework to help the City understand whether current service levels, staffing, capital needs, and ongoing obligations are sustainable under reasonable assumptions.
For FY 2026–27, the Proposed General Fund Budget projects revenues of $17,233,974 and expenditures of $17,228,509, resulting in a modest surplus of $5,465. The projected ending fund balance is approximately $9.06 million, representing a 2.3% increase compared to the FY 2025–26 estimated year-end fund balance. While this reflects a balanced budget and continued fund balance stability, the margin is narrow and reinforces the need for continued caution.
Economic Trends — FY 2026–27 Outlook
The national economy continues to show signs of stability, but uncertainty remains. Economic growth has moderated, interest rates remain elevated compared to pre-pandemic levels, and inflationary pressure continues to affect the cost of labor, materials, insurance, utilities, construction, equipment, and contracted services. While the economy has avoided a major downturn, local governments continue to face the challenge of delivering services in a higher-cost environment.
For Fort Bragg, the local economy remains closely tied to tourism, consumer spending, small business activity, housing, construction, public investment, and regional economic conditions. Sales and Use Tax, Transient Occupancy Tax, and Property Tax remain the City’s core tax revenue sources. Measures T and U have strengthened the City’s ongoing revenue base and helped support essential services, but these revenues are being absorbed quickly by rising operating costs.
Tourism remains one of Fort Bragg’s most important economic drivers. The City continues to invest in Visit Fort Bragg, destination marketing, downtown vitality, and shoulder-season events to support overnight stays and local business activity. However, tourism-related revenue remains sensitive to weather, travel behavior, fuel prices, lodging rates, consumer confidence, and regional competition.
The City is also moving into a period of significant infrastructure and organizational transition. Broadband completion, customer activation, water and wastewater infrastructure needs, street maintenance, sidewalk rehabilitation, public facility needs, parks and recreation programming, and technology modernization will all shape the City’s financial outlook. These investments are necessary, but they also require disciplined financial planning and careful prioritization.
Forecast Assumptions
The five-year General Fund forecast begins with the FY 2026–27 Proposed Budget and uses conservative assumptions for both revenues and expenditures.
Revenue assumptions include moderate annual growth of approximately 3% to 5% for major ongoing revenue sources, including Sales and Use Tax, Property Tax, Transient Occupancy Tax, reimbursements, and other locally generated revenues. The forecast assumes continued benefit from Measures T and U, but does not assume aggressive growth in Long-Range Operating Plan
FY 2027 Adopted Budget | Fort Bragg Page 124
consumer spending or tourism activity. One-time revenues, including ARPA/revenue replacement funds, are not treated as ongoing revenue in future years.
Expenditure assumptions reflect continued pressure from labor, benefits, insurance, technology, internal service costs, facilities, utilities, and contracted services. Salaries are projected to increase by approximately 3% annually. Benefits are projected to grow at a higher rate, generally between 5% and 8%, due to medical insurance, CalPERS pension obligations, workers’ compensation, retiree medical costs, and other employee benefit pressures. Materials and services, other operating costs, and internal service allocations are projected to increase based on inflationary trends, service demands, capital support needs, and cost allocation requirements.
Fiscal Stability in Uncertain Conditions
Maintaining fiscal stability remains a top priority, especially in an unpredictable economic environment. The FY 2026– 27 Budget maintains a balanced General Fund, protects essential services, avoids staff layoffs and major program reductions, and preserves a strong fund balance position.
The City continues to maintain important reserves, including operating reserves and recession/emergency reserves.
These reserves provide liquidity and protect the City during economic downturns, emergencies, revenue losses, or unexpected expenditure increases. The City has also invested more than $3.7 million in its Section 115 Pension Trust, which is intended to help manage future CalPERS pension cost volatility and reduce long-term pressure on the General Fund.
However, the five-year forecast shows that the City cannot become comfortable. Under the baseline scenario, the General Fund begins showing operating deficits in FY 2027–28, with annual shortfalls growing over the forecast period.
Although the City’s fund balance remains positive, the trend shows ongoing expenditures growing faster than ongoing revenues.
Key Economic and Fiscal Risks
This forecast accounts for several risks that could affect the City’s financial outlook:
Long-Range Operating Plan
FY 2027 Adopted Budget | Fort Bragg Page 125
1. Revenue volatility. Sales Tax and TOT are sensitive to consumer spending, tourism activity, lodging demand, fuel prices, weather, and broader economic conditions.
2. Rising personnel and benefit costs. Salaries, medical insurance, CalPERS pension costs, workers’ compensation, and retiree medical obligations are expected to continue increasing.
3. Insurance and liability costs. General liability, workers’ compensation, and property insurance costs continue to rise due to broader market conditions, public agency risk exposure, and claims experience.
4. Infrastructure and capital needs. Streets, sidewalks, storm drains, facilities, parks, water, wastewater, broadband, and public safety infrastructure all require ongoing investment.
5. Grant and reimbursement timing. Many City projects depend on grants or reimbursement-based funding, which can create cash flow and timing challenges.
6. Economic uncertainty. Interest rates, inflation, housing affordability, construction costs, labor market conditions, and state and federal policy changes could affect both revenues and expenditures.
7. Tourism sensitivity. The City’s visitor economy is strong but remains vulnerable to regional competition, travel trends, weather events, lodging rates, and consumer confidence.
Forward Planning and Revenue Strategy
Looking ahead, the City must remain nimble, prudent, and disciplined. Measures T and U have strengthened the City’s revenue base, but they do not eliminate the need for careful long-term planning. The City must avoid using one-time revenues for ongoing costs, continue protecting reserves, monitor expenditure growth, and evaluate service levels against realistic revenue expectations.
The City will continue to focus on strategies that support long-term financial resilience, including economic development, business retention and attraction, tourism reinvestment, grant funding, accurate cost allocation, operational efficiencies, technology modernization, and infrastructure planning. Continued investment in Visit Fort Bragg, destination marketing, shoulder-season events, downtown revitalization, and broadband implementation is intended to strengthen the local economy and support future revenue growth.
The municipal broadband project is also expected to support long-term economic opportunity by improving digital access, supporting businesses and remote workers, closing the digital divide, and increasing community resilience. As broadband transitions from construction to customer activation, the City will need to monitor revenues, operating costs, customer growth, and long-term enterprise performance.
The five-year forecast makes clear that the FY 2026–27 Budget provides stability, but structural pressure remains. The City is financially stable today because of past discipline, voter-approved local revenue measures, strong reserves, and careful budgeting. Maintaining that stability will require continued focus, restraint, and willingness to adjust as conditions change.
By incorporating conservative forecasting, thoughtful investment, proactive risk planning, and disciplined financial management, the City of Fort Bragg is positioned to continue delivering essential services while preparing for the challenges ahead.
Long-Range Operating Plan
FY 2027 Adopted Budget | Fort Bragg Page 126
FY2025/26 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
FY2025/26 Article XIIIB Appropriations Limit
FY 2027 Adopted Budget | Fort Bragg Page 127
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.
FY2025/26 Article XIIIB Appropriations Limit
FY 2027 Adopted Budget | Fort Bragg Page 128
FY2025/26 Article XIIIB Appropriations Limit
FY 2027 Adopted Budget | Fort Bragg Page 129
Departments
Departments
FY 2027 Adopted Budget | Fort Bragg Page 130
City Council
A five-member elected City Council provides governance over the City of Fort Bragg’s services to approximately 7,000 residents. Each Council member is elected at large and serves a four-year term. At the regular meeting in December, City Council shall choose one of its members to serve as Mayor and one of its members as Vice Mayor. The Mayor and Vice Mayor shall serve in their respective positions until the City Council chooses a successor Mayor and/or Vice Mayor. The Council convenes in regular session on the 2nd and 4th 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 are addressed through the work of City staff.
City Council
FY 2027 Adopted Budget | Fort Bragg Page 131
Elected Officials
City Council
FY 2027 Adopted Budget | Fort Bragg Page 132
Strategic Goals and Objectives
CITY COUNCIL GOALS & STRATEGIC PLANNING FY
2024-2028
City Council has continued with the 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 of 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.
Committee Appointees:
Community Development Committee: Mayor Jason
Godeke and Vice Mayor Marcia Rafanan
Finance and Administration Committee: Council
member Tess Albin-Smith and Vice Mayor Marcia
Rafanan
Public Safety Committee: Councilmembers Lindy Peters
and Scott Hockett
Public Works and Facilities Committee: Mayor Jason
Godeke and Council member Scott Hockett
Visit Fort Bragg Committee: Council members Lindy
Peters and Council member Tess Albin-Smith
Ad-hoc Committees:
Mill Site Committee: Mayor Jason Godeke, Council
member Lindy Peters
Local Cultural Committee: Mayor Jason Godeke and Vice
Mayor Marcia Rafanan
Animal Shelter Committee: Vice Mayor Marcia Rafanan
and Council member Lindy Peters
Parks and Recreation Committee: Vice Mayor Marica
Rafanan and Council member Tess Albin-Smith
Broadband Committee: Council member Tess AlbinSmith and Vice Mayor Marcia Rafanan Bee City USA & Bee Garden Committee: Council members Lindy Peters
City Council
FY 2027 Adopted Budget | Fort Bragg Page 133
Fiscal year 2025-26 Top Accomplishments
Provided much needed assistance to the Mendocino Coast Humane Society by allocating $40,000 from Police Asset Forfeiture Funds.
Alleviated some financial strain to the Fort Bragg Food Bank by presenting a check for $58,000 that came from the FY 24-25 surplus.
Following historical litigation stays, the City Council shifted to a cooperative strategy for the Mill Site, moving forward with Phases 1 and 2 of a Master Development Agreement (MDA) in collaboration with Mendocino Railway.
Completed Downtown Revitalization efforts: (Way-finding Signage, Flower Baskets, Murals) Economic Development Initiatives: 1st Time Business Fee Waivers, Expanding Capacity Fees Deferment to other Commercial Zones
Approval of the Commercial Vacant Registry Ordinance to address vacant buildings.
Approval of the Entertainment Zone launch in the CBD.
Discussed and approved the Summer Youth Program at CV Starr Approval of Binoculars on the Coastal Trail in partnership with Blue Zone In tandem with Economic & Planning Systems (EPS) a new economic analysis conducted was refined through multiple public workshops.
Coordinated a community-wide Mill Site and economic development survey was deployed alongside utility billing to directly influence upcoming development phases.
Completed several goals that were outlined in the Strategic Plan, which included, the new Tribal Learning Center at the old fort building next to City Hall.
Establishing a vacancy registry to continue with the downtown revitalization.
Most City-owned facilities have been equipped with Solar Energy Systems.
Welcome visitors from our sister city, Otsuchi.
City Council
FY 2027 Adopted Budget | Fort Bragg Page 134
Fiscal Year 2026-27 Top Priorites
The Strategic Plan outlines measurable goals and focus areas that are fully integrated into the FY 2026–2027 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.
Continue to work on accomplishing the CITY COUNCIL GOALS & STRATEGIC PLANNING FY 2024-2028
1. Promote Housing, Economic Development, and Land Use
2. Build and Maintain Infrastructure and Facilities
3. Strengthen Public Safety and Emergency Preparedness
4. Enhance Public Spaces, 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
City Council
FY 2027 Adopted Budget | Fort Bragg Page 135
City Council
FY 2027 Adopted Budget | Fort Bragg Page 136
Expenditures by Department
Historical Expenditures by Department
4110 - City Council
In FY2027, the total expenditures for the City Council are budgeted at $376,293, representing a significant increase of
78.63% compared to the FY2026 total of $210,655. The City Council remains the sole department in the budget, accounting for 100% of the total expenditures in both years.
The City Council's budget increased by $165,638 from FY2026 to FY2027, reversing the previous year's decrease of $47,399. This increase is the largest change in the historical expenditures by department for the City Council, highlighting a substantial rise in allocated funds for FY2027.
FY27 Expenditures by Department
4110 - City Council $376,293 100.00%
The Fiscal Year Expenditures by Department for the City Council consist solely of the category 4110 - City Council, which accounts for $376,293, representing 100% of the expenditures.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4110 - City Council $258,054 $210,655 $376,293 78.6%
Total Expenditures $258,054 $210,655 $376,293 78.6%
$$220022KK
$$225588KK
$$221111KK
$$337766KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
376K
Expenditures by Department
City Council
FY 2027 Adopted Budget | Fort Bragg Page 137
Expenditures by Expense Account Summary
The FY 2026–27 City Council budget totals $376,293, representing an increase of $165,634, or 78.63%, compared to the FY 2025–26 estimated year-end amount. The increase is primarily driven by changes in internal service fund allocations, City Council compensation adjustments, increased medical benefit costs, and election-related costs.
FY27 Expenditures by Expense Account Summary
Benefits $153,777 40.87%
Allocation to ISF $106,076 28.19%
Salaries $58,440 15.53%
Materials & Services $58,000 15.41%
Salaries and benefits remain the largest direct cost category for the City Council budget, totaling $153,777, or 40.87% of the total budget. Salaries are budgeted at $58,440, reflecting an increase associated with the City Council monthly stipend adjustment from $450 per month to $950 per month beginning in December 2026. Benefit costs have also increased due to higher medical insurance costs across the organization through the City’s medical insurance program.
The budget also includes $40,000 for election-related costs. This amount is intended to cover the City’s share of ballot measure and election costs conducted in coordination with Mendocino County. Election costs can vary depending on the number of measures, required notices, ballot materials, County charges, and election administration requirements.
Materials and Services are budgeted at $58,000, a decrease of 44.95% from the FY 2025–26 estimated year-end amount. This category includes City Council training, travel, memberships, and related professional development expenses. Funding supports participation in Cal Cities, Redwood Empire Division activities, and other training opportunities that help Councilmembers stay informed on legislative, governance, fiscal, and policy issues affecting local government.
The Allocation to Internal Service Funds category is budgeted at $106,076, representing 28.19% of the total City Council budget. This is a significant change from the prior year, which reflected a negative allocation of $166,933. The increase is primarily related to updated internal service and cost allocation methodology, which more accurately assigns shared organizational costs to departments and functions that benefit from citywide services.
Allocated Personnel Costs were eliminated in FY 2026–27, decreasing from $85,718 in FY 2025–26 to $0. This change reflects a budget presentation and allocation adjustment rather than a reduction in City Council service capacity.
Due to current budget constraints, a separate $25,000 City Council goals budget was not included in FY 2026–27.
However, the City Council’s priorities are reflected throughout the overall budget, including investments in public safety, infrastructure, housing, economic development, parks and recreation, downtown revitalization, broadband, financial stability, and organizational modernization.
376K
City Council
FY 2027 Adopted Budget | Fort Bragg Page 138
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027
Adopted Budget
(% Change)
Salaries $33,538.85 $38,011.27 $58,440.00 53.74%
Salaries &Wages,
Regular
110-4110-0101 $33,418.85 $35,331.27 $57,000.00 61.33%
Other Pay 110-4110-0109 $120.00 $2,680.00 $1,440.00 -46.27% Benefits $135,122.14 $148,505.19 $153,777.48 3.55%
Misc Insurance
Premiums & Fees
110-4110-0210 $205.32 $214.72 $217.68 1.38%
Medical Premium
Contribution
110-4110-0211 $125,430.00 $136,824.00 $140,640.00 2.79% Dental Premiums 110-4110-0213 $5,291.76 $6,900.00 $5,712.00 -17.22% Vision Care 110-4110-0214 $1,092.00 $1,092.00 $2,372.50 117.26% Worker's Comp
Premium
110-4110-0231 $538.20 $567.46 $474.80 -16.33%
FICA/Medicare 110-4110-0252 $2,564.86 $2,907.01 $4,360.50 50.00% Materials & Services $41,359.49 $105,353.98 $58,000.00 -44.95% Election Costs 110-4110-0315 $20,410.29 $14,530.00 $40,000.00 175.29% Professional
Ser/Council Goals
110-4110-0319 $6,115.82 $74,467.08 -100.00%
Training/Travel
Reimbursement
110-4110-0366 $12,940.74 $15,000.00 $15,000.00
Meetings/City
Business
110-4110-0371 $1,892.64 $1,356.90 $3,000.00 121.09%
Allocation to ISF $48,033.97 -$166,933.27 $106,075.66 -163.54% Allocation to IT
Services
110-4110-0396 $45,278.78 $47,129.00 $103,320.47 119.23% Alloc to Facilities
Maint
110-4110-0397 $2,755.19 $11,663.00 $2,755.19 -76.38%
Cost Allocation
Contra Exp
110-4110-0802 -$225,725.27 -100.00%
Allocated Personnel
Costs
$85,718.00 -100.00%
Salary/Benefits
Allocation
110-4110-0801 $85,718.00 -100.00%
Total Expenditures $258,054.45 $210,655.17 $376,293.14 78.63% Overall, the FY 2026–27 City Council budget reflects the cost of governance, election administration, training, compensation, benefits, and shared organizational support. While the department budget increased significantly on paper, much of the increase is attributable to allocation changes, election costs, and benefit-related increases rather than discretionary program expansion.
Expenditures by Expense Account Summary
City Council
FY 2027 Adopted Budget | Fort Bragg Page 139
Revenues by Revenue Source Summary
In FY2027, the total revenue for the City Council is budgeted at $316,531, representing a 55.65% increase from the FY2026 total of $203,361. The entire revenue amount continues to come from Reimbursements, which increased by $113,170 or 55.65% compared to the previous year. Other Revenue remains at $0, consistent with FY2026. This marks a significant growth in the Reimbursements category, which remains the sole source of revenue for the City Council in FY2027.
FY27 Revenues by Revenue Source Summary
Reimbursements $316,531 100.00%
For the City Council's Fiscal Year Revenue by Revenue Source Summary, the total revenue is $316,531, which accounts for 100% from Reimbursements.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $224,042 $203,361 $316,531 55.6%
Personnel Cost
Allocations
110-4110-3499 $224,042 $203,361 $316,531 55.6%
Other Revenue $9,228 - - -
Miscellaenous
Revenue
110-4110-3998 $9,228 - - -
Total Revenues $233,270 $203,361 $316,531 55.6%
317K
Revenues by Revenue Source Summary
City Council
FY 2027 Adopted Budget | Fort Bragg Page 140
Administration
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 six full-time staff:
City Manager
City Clerk
Administrative Assistant
Public Experience Liaison
Human Resources Manager
Senior Administrative Analyst
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 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 inter-agency 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; ser ves as the City Council's chief advisor and carries out the Council's policies.
Council members 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's needs and ultimately Administration
FY 2027 Adopted Budget | Fort Bragg Page 141
ensure sound and effective management practices for 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 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 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, municipal elections, 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 for employment law and best practices, including such areas as workers' compensation, safety, liability prevention, employee discipline, hiring protocols, and benefits administration.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 142
Organizational Chart
Administration Department
City Manager
Senior Administrative City Clerk
Analyst
Human Resource Manager
Public Experience Liaison HR Risk Analyst / Clerk
Administration
FY 2027 Adopted Budget | Fort Bragg Page 143
Strategic Goals and Objectives
Exercise overall responsibility for sound and effectiv
e 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 i
tem.
Implement the City Council's goals and objectives
by assuring that the actions and programs necessa
ry to
achieve the Council's priorities are integrated into t
he day-to-day work programs of City departments.
Ensure that sound fiscal management policies are i
mplemented 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, an d other emergencies and disasters by coordinating
planning, training, and emergency operations
drills.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 144
Fiscal year 2025-26 Top Accomplishments
Successfully launched Fort Bragg’s Municipal Internship Program following City Council approval, onboarding its first unpaid intern for a multi‑month term. The program now serves as a structured pipeline for local talent to gain hands‑on public sector experience while strengthening operational capacity across city departments.
Secured City Council authorization for the second phase of the youth initiative, establishing the Fort Bragg Youth Council and Youth Impact Fund as permanent civic‑leadership infrastructure that embeds youth governance into long‑term strategy and drives measurable, youth‑led community outcomes.
Led a high‑volume recruitment strategy across diverse municipal roles, modernizing outreach and streamlining hiring workflows to reduce vacancies, rebuild organizational capacity, and sustain continuity of public services.
Administered and executed multiple complex employee open‑enrollment cycles, coordinating with healthcare providers and labor groups to ensure accurate benefits processing, comprehensive information delivery, and full regulatory compliance for all city personnel.
Established and staffed the Public Experience Liaison function, transforming City Hall’s public‑facing infrastructure by delivering immediate resident navigation support, managing the City’s growing social media presence, and removing barriers to accessing municipal services.
Elevated Fort Bragg’s regional profile by hosting the League of California Cities Redwood Empire Division meeting, convening municipal leaders, city managers, and elected officials from across Northern California to advance shared legislative, economic, and infrastructure priorities.
Coordinated and facilitated City Council participation in the League of California Cities Annual Conference, ensuring Fort Bragg’s leadership remained aligned with statewide practices, emerging legislative mandates, and innovative policy frameworks.
Advanced professional development for the City Clerk by supporting their participation in the International Institute of Municipal Clerks (IIMC), strengthening the City’s long‑term governance capacity.
The City Manager's office has implemented the monthly City Manager Round-Up and the Year in review, resulting in increased community engagement for a consecutive year.
Launched Entertainment Zone as a pilot program in the Central Business District, created by City Council to advance the Strategic Plan’s tourism goals, permitting open‑container consumption during major community events to increase foot traffic and drive customers into local dining and brewing establishments.
Initiated multiple successful surveys to gather community input.
Generated growth and engagement on the City of Fort Bragg Social Media platforms.
Through continued implementation of the Fiscal Recovery and Sustainability Plan, controlling expenditures, and conservative revenue projections, we achieved a General Fund Reserve balance equivalent to over 30% of expenditures, well above the minimum required by the City's Comprehensive Financial Policy and the GFOA recommended minimum standard of 17%.
Continued work on Strategic Planning initiatives for the City of Fort Bragg focuses on aligning City Staff operations with the broader City Council Strategic Plan.
Oversaw the Visit Fort Bragg Committee and destination marketing team to implement special events and seasonal marketing campaigns, such as the Magic Market, Winter Wonderland, and more.
Managed Visit Fort Bragg's ongoing public relations and marketing campaign to promote tourism by advertising Fort Bragg's unique qualities statewide.
Establishing the annual Blues Festival as a cornerstone event for the City as it returned for the second year.
To support public agency transparency, the City Clerk reviewed almost 4,152 public documents in response to over 186 Public Records Requests.
The City Clerk individually prepared over 123 complex contracts for various consultant contracts for City projects and implemented digital files to reduce paper.
The City Clerk processed 16 Ordinances and 133 Resolutions along with completing the finalized backlog of minutes.
Launched Volunteer Central, a digital platform to connect with volunteers and city events.
Enhanced City Hall lobby with resources and a friendly staff member to direct community members.
Human Resources open enrollment moved from REMIF to CIRA.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 145
Human Resources developed new benefit videos.
Human Resources successfully integrated MCN group into Fort Bragg Employee Organization.
Human Resources conducted 16 recruitments, 32 new hires, and 12 internal promotions.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 146
Performance/ Workload Metrics
INDICATORS FY21 FY22 FY23 FY24 FY25
HUMAN RESOURCES
Number of job postings 16 17 15 12 16
Number of applications received and reviewed 365 217 110 82 305
Open Enrollment Compliance and Meetings held 100% 100% 100% 3 Meetings 3 Meetings Number of new hires 8 17 15 21 32
Safety Meetings 2 3 2 0 0
CITY CLERK
Ordinances Processed 8 13 6 9 16
Resolutions Processed 122 148 145 116 133
Contracts Processed 61 97 57 101 123
City Council Meeting Agenda Packets 53 42 53 37 40
PRAs Processed /Records Reviewed 146 /12,027 294 / 8,868 212/ 6,137 202/8402 186/4152 Weddings Performed 2 4 12 0 0
Administration
FY 2027 Adopted Budget | Fort Bragg Page 147
Fiscal Year 2026-27 Top Priorities
Supporting the nomination process and will be administering the November 2026 General Municipal Election to fill three City Council seats, in compliance with all applicable regulations.
Complete and 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) training for employees.
Continue to work with departments to fill critical departments in the current recruitment market using strategies that diversify candidate pools.
Facilitating potential ballot measures for November 2026.
Research and implement citywide technical automation of current manual tasks to increase staff productivity an d accuracy.
Focus on engaging technology to streamline internal processes in an effort to reduce staff time required to administer services and support.
Successfully established the City's Economic Development Department.
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. Complete Community Survey 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 and revise Workplac e Violence Prevention policies.
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.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 148
Personnel Summary
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY 21 FY 22 FY 23 FY 24 FY25 Administration Dept. 6.5 7 7 6 6 6 7 7 5 6
Administration
FY 2027 Adopted Budget | Fort Bragg Page 149
Expenditures by Department
Historical Expenditures by Department
4130 - City Manager
In FY2027, the total expenditures for the Administration department increased significantly to $1.5 million, representing a 74.98% rise from the FY2026 total of $848,417. The City Manager category remained the largest expenditure, accounting for 100% of the total budget in both years. Specifically, the City Manager budget increased by $636,104, or 74.98%, rising from $848,417 in FY2026 to $1.5 million in FY2027. This marks a notable reversal from the previous year's decrease of 37.94% in the same category.
FY27 Expenditures by Department
4130 - City Manager $1,484,521 100.00%
For the fiscal year, the Administration's expenditures by department include the City Manager, with a total of $1.5 million, representing 100% of the Administration's fiscal year expenditures.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4130 - City Manager $1,367,178 $848,417 $1,484,521 75.0% Total Expenditures $1,367,178 $848,417 $1,484,521 75.0% $$554499KK
$$$111,,,333666777KKK
$$884488KK
$$$111,,,444888555KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
1.48M
Expenditures by Department
Administration
FY 2027 Adopted Budget | Fort Bragg Page 150
Expenditures by Expense Account Summary
The FY 2026–27 Administration budget totals approximately $1.5 million, representing an increase of $636,083, or
74.98%, compared to the FY 2025–26 estimated year-end amount of $848,417. The Administration budget includes the City Manager’s Office, City Attorney, City Clerk, Human Resources, and administrative support staff. These functions provide the organizational backbone for policy implementation, agenda management, public records compliance, risk management, labor relations, legal support, employee support, records management, grants coordination, and executive leadership.
Salaries are budgeted at $655,870, an increase of $91,895, or 16.29%, compared to FY 2025–26. This increase is primarily driven by cost-of-living adjustments, the return of a senior administration employee, and the addition of the Public Experience Liaison position that was approved during the prior fiscal year. This position supports the City’s effort to improve responsiveness, customer service, public-facing communication, and coordination across departments.
Benefits are budgeted at $296,168, an increase of $81,497, or 37.96%. This increase is largely due to higher medical and dental insurance costs across the organization, as well as the benefit impacts associated with staffing changes and filled positions. Benefit cost growth remains one of the key pressures affecting department budgets citywide.
FY27 Expenditures by Expense Account Summary
Salaries $655,870 44.18%
Materials & Services $388,500 26.17%
Benefits $296,168 19.95%
Allocation to ISF $128,983 8.69%
Other Expenditures $15,000 1.01%
The Administration budget also reflects a growing need for dedicated support in the City Clerk and Human Resources functions. As the organization has grown and service demands have increased, these areas are facing greater workload related to Public Records Act requests, agenda preparation and publication, records management, recruitment, onboarding, employee relations, training, insurance requirements, risk management, and compliance responsibilities. The City intends to evaluate the vacant Administration position in July and transition it into a more focused role supporting Human Resources, City Clerk functions, and risk mitigation in coordination with CIRA. This shift is intended to strengthen internal capacity, improve compliance, and reduce organizational risk.
Materials and Services are budgeted at $388,500, a decrease of $265,300, or 40.58%, from the FY 2025–26 estimated year-end amount of $653,800. This category includes professional services, consulting, legal support, compliance services, and other administrative operating costs. The FY 2026–27 Budget includes funding for grant consulting support, Affordable Care Act reporting and compliance services, and consulting work related to the Mill Site.
Outsourcing specialized functions such as ACA compliance allows the City to meet technical requirements while
1.48M
Administration
FY 2027 Adopted Budget | Fort Bragg Page 151
limiting the need for additional internal staffing.
City Attorney costs were elevated in FY 2025–26, with estimated year-end costs reaching approximately $509,000.
These costs were driven by a number of significant legal matters, including the Mill Site stay process and related work with EPS, outside independent investigations, broadband-related legal work, code enforcement matters, and other legal support needs. For FY 2026–27, City Attorney costs are budgeted at a more manageable level of approximately $270,000. Looking ahead, the City Manager will work closely with the City Attorney to identify opportunities to manage and reduce legal costs where appropriate, while still ensuring the City receives necessary legal support and risk protection.
The Allocation to Internal Service Funds category is budgeted at $128,983, representing 8.69% of the total Administration budget. This reflects a significant change from FY 2025–26, when the category showed a negative allocation of $613,139. The shift reflects changes in the City’s internal cost allocation methodology and budget presentation, which more accurately assign shared organizational costs to departments and functions that benefit from Citywide services.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $515,369 $563,975 $655,870 16.3%
Salaries &Wages,
Regular
110-4130-0101 $471,441 $518,056 $630,131 21.6%
Overtime 110-4130-0102 $7,889 $4,059 $4,648 14.5%
Comp Time Payout 110-4130-0103 $1,336 $2,283 - -100.0%
Vacation Payout 110-4130-0104 $20,707 $18,570 $18,000 -3.1% Sick Leave Payout 110-4130-0105 $227 - - -
Other Pay 110-4130-0109 $13,769 $21,006 $3,091 -85.3%
Benefits $181,874 $214,671 $296,168 38.0%
Misc Insurance
Premiums & Fees
110-4130-0210 $1,452 $1,399 $1,034 -26.1%
Medical Premium
Contribution
110-4130-0211 $80,589 $94,532 $148,275 56.9%
Dental Premiums 110-4130-0213 $3,779 $4,247 $5,181 22.0% Vision Care 110-4130-0214 $1,006 $1,270 $2,847 124.2%
Pers 110-4130-0220 $37,828 $40,719 $76,218 87.2%
Educational
Reimbursement
110-4130-0221 - - - -
Vehicle Allowance 110-4130-0223 $4,211 $4,210 $4,200 -0.2% Other Benefits 110-4130-0227 $6,024 $5,973 - -100.0%
Other Benefits 110-4130-0229 $40 - - -
Worker's Comp
Premium
110-4130-0231 $8,510 $10,428 $10,209 -2.1%
Worker's Comp
Deductible
110-4130-0232 - - - -
FICA/Medicare 110-4130-0252 $38,436 $40,393 $48,205 19.3% Legal 110-4130-0321 - $11,500 - -100.0%
Materials & Services $594,403 $653,800 $388,500 -40.6%
Expenditures by Expense Account Summary
Administration
FY 2027 Adopted Budget | Fort Bragg Page 152
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Legal 110-4120-0311 - - - -
Professional
Services
110-4120-0319 - - - -
City Attorney 110-4130-0311 $448,332 $509,203 $270,000 -47.0% Pre-Employment
Costs
110-4130-0316 $7,419 $10,000 $10,000 -
Recruitment Costs 110-4130-0317 $8,691 $48,133 $10,000 -79.2% Professional
Services
110-4130-0319 $91,056 $56,000 $70,000 25.0%
Dues &
Memberships
110-4130-0320 $8,127 $7,130 $5,000 -29.9%
Advertising &
Publishing
110-4130-0363 - - - -
Legal Notices 110-4130-0364 $6,902 $5,010 $5,000 -0.2%
Copying/Printing 110-4130-0365 - - - -
Training/Travel
Reimbursement
110-4130-0366 $20,161 $14,922 $15,000 0.5%
Meetings/City
Business
110-4130-0371 $469 $1,556 $2,000 28.6%
General Supplies 110-4130-0375 $506 $290 $500 72.2%
Medical/Safety
Supplies
110-4130-0376 $891 - - -
Small Tools &
Equipment
110-4130-0381 $1,850 $1,556 $1,000 -35.7%
Books &
Subscriptions
110-4130-0384 - - - -
Allocation to ISF $75,531 -$613,139 $128,983 -121.0%
Fleet Services 110-4130-0322 $15,143 $11,346 - -100.0%
Allocation to IT
Services
110-4130-0396 $53,511 $41,949 $122,106 191.1%
Alloc to Facilities
Maint
110-4130-0397 $6,877 $29,111 $6,877 -76.4%
Cost Allocation
contra exp
110-4130-0802 - -$695,545 - -100.0%
Other Expenditures - - $15,000 -
Miscellaneous 110-4130-0619 - - $15,000 -
Allocated Personnel
Costs
- $29,111 - -100.0%
Salary/Benefits
Allocation
110-4130-0801 - $29,111 - -100.0%
Capital Outlay - - - -
Machinery &
Equipment
110-4130-0741 - - - -
Total Expenditures $1,367,178 $848,417 $1,484,521 75.0% Administration
FY 2027 Adopted Budget | Fort Bragg Page 153
Other expenditures are budgeted at $15,000, representing 1.01% of the total Administration budget. Allocated Personnel Costs were eliminated in FY 2026–27, decreasing from $29,111 in FY 2025–26 to $0. This reflects a budget allocation and presentation change rather than a reduction in administrative service needs.
Overall, the FY 2026–27 Administration budget reflects the growing complexity of City operations and the need to strengthen core internal functions. The increase is driven by staffing, benefits, legal support, compliance needs, risk management, and updated internal service allocations. While the budget increases significantly compared to the prior year, much of the change reflects the real cost of supporting a larger and more complex organization, improving compliance, managing legal exposure, and providing the administrative capacity needed to implement City Council priorities.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 154
Revenues by Revenue Source Summary
The Administration's total revenue for FY2027 is $1.1 million, marking a significant increase of 154.33% compared to FY2026's total of $451,046. The largest revenue source remains reimbursements, which increased by $703,097 or 166.2%, now comprising 98.17% of the total revenue, up from 93.79% in the previous year.
Use of Money & Property also saw an increase, rising by $2,000 or 20% to $12,000, representing 1.05% of total revenue.
Conversely, Intergovernmental revenue decreased by $5,500 or 68.75% to $2,500, reducing its share to 0.22% of the total. Other Revenue declined by $3,000 or 33.33% to $6,000, now 0.52% of total revenue. Charges for Services dropped by $500 or 50% to $500, accounting for 0.04% of the total.
FY27 Revenues by Revenue Source Summary
Reimbursements $1,126,143 98.17%
Use of Money & Property $12,000 1.05%
Other Revenue $6,000 0.52%
Intergovernmental $2,500 0.22%
Charges for Services $500 0.04%
For the fiscal year, the Administration's revenue by source is primarily composed of Reimbursements, totaling $1.1 million and representing 98.17% of the revenue. Use of Money & Property contributes $12,000, which is 1.05%. Other Revenue accounts for $6,000 or 0.52%, while Intergovernmental revenue is $2,500, making up 0.22%. Charges for Services provide $500, representing 0.04% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $693,394 $423,046 $1,126,143 166.2%
Training
ReimbursementsAdmin110-4130-3201 - $1,000 $1,000 -
City Reimb-DDA 110-4130-3415 $142 $1,000 $600 -40.0%
Interfund Cost
Reimbursement
110-4130-3497 $305 $10,000 $3,000 -70.0%
Personnel Cost
Allocations
110-4130-3499 $692,948 $411,046 $1,121,543 172.9%
Intergovernmental $708 $8,000 $2,500 -68.8%
1.15M
Revenues by Revenue Source Summary
Administration
FY 2027 Adopted Budget | Fort Bragg Page 155
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Grant staff time
Reimb
110-4130-3318 $708 $8,000 $2,500 -68.8%
Charges for Services $602 $1,000 $500 -50.0%
Document Copies 110-4130-3419 $602 $1,000 $500 -50.0%
Use of Money &
Property
$9,329 $10,000 $12,000 20.0%
Rents &
Concessions
110-4130-3905 $9,329 $10,000 $12,000 20.0%
Other Revenue $10,539 $9,000 $6,000 -33.3%
Miscellaneous
Revenue
110-4130-3998 $10,539 $9,000 $6,000 -33.3%
Total Revenues $714,573 $451,046 $1,147,143 154.3%
The Administration budget includes total revenues of approximately $1.1 million in FY 2026–27, representing an increase of $696,097, or 154.33%, compared to the FY 2025–26 estimated year-end amount of $451,046. The increase is primarily driven by higher reimbursement revenue associated with the City’s updated Cost Allocation Plan.
Reimbursements are the largest revenue source in the Administration budget, totaling approximately $1.1 million and representing 98.17% of total departmental revenue. This is an increase of $703,097, or 166.2%, compared to the prior year. The increase reflects the implementation of the updated Cost Allocation Plan, which more accurately allocates the cost of centralized administrative services to the departments, enterprise funds, special revenue funds, grants, and programs that benefit from those services.
Administration provides citywide support functions, including executive management, City Clerk services, Human Resources, risk management, legal coordination, agenda management, public records compliance, labor relations, insurance coordination, and general administrative support. These services benefit the entire organization and should be appropriately shared across the funds and programs that rely on them. The increased Cost Allocation Plan reimbursement helps ensure that the General Fund is not carrying costs that should be supported by other funds, programs, or grants.
Other Administration revenue sources are comparatively small. Use of Money and Property is budgeted at $12,000, an increase of $2,000, or 20%, and represents 1.05% of total revenue. Intergovernmental revenue is budgeted at $2,500, a decrease of $5,500, or 68.75%. Other Revenue is budgeted at $6,000, a decrease of $3,000, or 33.33%, while Charges for Services are budgeted at $500, a decrease of $500, or 50%.
Overall, the FY 2026–27 Administration revenue budget reflects a more accurate and transparent allocation of centralized service costs. The significant increase in reimbursements is not the result of new discretionary revenue, but rather a better alignment of costs with the departments, funds, and programs that receive administrative support.
This strengthens financial accountability, improves budget transparency, and reduces the net General Fund impact of essential citywide administrative functions.
Administration
FY 2027 Adopted Budget | Fort Bragg Page 156
Economic Development
Isaac Whippy
City Manager
The Economic Development Department exists to help Fort Bragg grow a stronger, more resilient, and more diverse local economy by serving as a facilitator, problem-solver, and partner to the business community.
Our mission is to support existing businesses, attract new investment, grow the City’s tax base, expand local job opportunities, strengthen commercial districts, and advance projects that create long-term community value.
Through strategic partnerships, responsive service, business retention and attraction efforts, destination development, and targeted programs, the Department works to remove barriers, connect people with resources, and create the conditions for private investment and local entrepreneurship to succeed. This work is essential to the City’s long-term fiscal health, because a stronger economy supports the revenues needed to fund public safety, infrastructure, parks, housing, and other essential City services.
The Department’s approach is grounded in collaboration, practicality, and respect for Fort Bragg’s unique character.
Economic development is not just about growth for growth’s sake; it is about creating opportunity, strengthening local businesses, supporting working families, improving the visitor and customer experience, and building a more vibrant and sustainable future for Fort Bragg.
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 157
Organizational Chart
Economic Development Department
Isaac Whippy
City Manager
Sarah McCormick
Economic Development
Manager
Lacy Sallas
Grants Coordinator
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 158
Strategic Goals and Objectives
The Economic Development Department directly
supports the City Council’s Strategic Plan goal to
Invigorate Economic Opportunity and Community
Vibrancy. This goal recognizes that a strong local
economy is essential to Fort Bragg’s fiscal sustainability, quality of life, job creation, business retention, and longterm community resilience.
The City Manager spearheads and helps lead many of
the City’s economic development efforts, working
closely with the Economic Development Department,
City departments, business owners, property owners,
regional partners, and community organizations to
move priority initiatives forward. This leadership role is especially important in advancing a facilitator mindset across the organization — helping the City become
more responsive, solution-oriented, and focused on
removing barriers where appropriate.
The Department’s work is organized around the City’s
BEAR Strategy: Business Expansion, Attraction, and
Retention. This strategy reflects a practical and proactive approach to economic development. The City is focused
on helping existing businesses succeed, attracting new
investment, filling vacant commercial spaces, expanding local job opportunities, strengthening the tax base, and improving the overall business climate.
Through the implementation work of the City Manager's
Office and the Economic Development Department, the
BEAR Strategy helps turn the City’s Strategic Plan into action. The goal is not growth for growth’s sake, but
thoughtful economic development that supports local
businesses, creates jobs, expands the tax base, improves community vibrancy, and helps fund the public services
and infrastructure Fort Bragg residents depend on.
Key strategic goals include:
Business Retention and Expansion: Support existing
Fort Bragg businesses by helping them navigate City
processes, access resources, resolve barriers, and identify opportunities for growth.
Business Attraction and Investment: Attract new
businesses, employers, developers, and entrepreneurs
that align with Fort Bragg’s community values,
workforce needs, commercial districts, and long-term
revenue goals.
Grow the Local Tax Base: Strengthen Sales Tax,
Transient Occupancy Tax, business license, and other
local revenue sources by supporting business activity,
tourism, downtown vitality, redevelopment, and
commercial investment.
Job Creation and Workforce Opportunity: Encourage
projects and partnerships that create local jobs, support working families, expand career pathways, and connect
residents to economic opportunity.
Downtown and Commercial District Vitality: Continue
investing in downtown revitalization, events, public
spaces, storefront activity, tourism, beautification, and visitor experience to strengthen Fort Bragg’s role as a vibrant coastal destination.
Facilitator and Problem-Solver Culture: Serve as a
responsive partner to businesses, developers, property
owners, and community organizations by helping move
good projects forward while maintaining transparency,
fairness, and accountability.
Economic Resilience and Diversification: Advance
opportunities in tourism, blue economy, broadband,
housing, the Mill Site, small business development, and destination development to reduce reliance on any
single sector and build a more resilient local economy.
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 159
Fiscal year 2025-26 Top Accomplishments
Key accomplishments include:
Advanced Downtown Revitalization Efforts: Continued work to strengthen downtown Fort Bragg through business support, storefront activation, beautification, visitor experience improvements, and strategies that encourage local spending and community activity in the City’s commercial core.
Supported Downtown Events Through Fee Waivers: Implemented and supported downtown event waiver efforts to reduce barriers for community events, increase downtown activity, and support local businesses through increased foot traffic and visitor engagement.
Expanded the Fort Bragg Business Boost Program: Provided financing support to more than five local businesses through the Fort Bragg Business Boost Program, helping businesses access capital for startup, expansion, equipment, working capital, and other eligible business needs.
Expanded the Capacity Fee Deferral Program: Expanded the Capacity Fee Deferral Program beyond the Central Business District, reducing upfront development costs and supporting broader business investment and redevelopment opportunities throughout Fort Bragg.
Supported Façade Improvement Grants: Continued façade improvement grant efforts to support exterior business improvements, strengthen commercial district appearance, improve the customer experience, and encourage private reinvestment in local properties.
Spotlighted Local Businesses: Continued efforts to spotlight and promote Fort Bragg businesses through City communication channels, helping increase visibility for local entrepreneurs, retailers, restaurants, and service providers.
Launched the First-Year Business Incentive Program: Created a pilot fee-waiver program to eliminate select administrative and City-imposed startup fees for qualifying new small businesses. This program lowers the entry barrier for entrepreneurs, supports business formation, and encourages the activation of vacant storefronts.
Established Monthly Business Roundtables: Began hosting Business Roundtable meetings at Town Hall on the first Wednesday of each month from 10:00 a.m. to 11:00 a.m. These meetings provide a regular forum for business owners to share feedback, discuss challenges, learn about City programs, and collaborate on ways to strengthen the local economy.
Continued the $989,000 Noyo Harbor Blue Economy and Coastal Resilience Effort: Continued work on the fouryear grant to develop the Noyo Harbor Blue Economy Visioning, Resiliency, and Implementation Plan. This effort will establish baseline information on existing social, economic, physical, and environmental conditions; identify opportunities and constraints for blue economy investment; and evaluate adaptation and resiliency measures.
Deployed the FortBraggBiz.com Platform: Launched the City’s Doing Business in Fort Bragg digital portal, centralizing business resources, planning toolkits, a resource library, and access to revolving loan fund information. The platform makes it easier for entrepreneurs, property owners, and existing businesses to find City resources and navigate the business development process.
Established Weekly Office Hours: Created a direct channel for business and community support by offering weekly office hours every Tuesday. These office hours provide face-to-face assistance for site selection, troubleshooting, financial referrals, permitting questions, and general business support.
Initiated the Business and Downtown Survey: Launched a data-gathering effort to collect direct feedback from local business owners. The survey is intended to help shape future City initiatives, identify barriers to business success, and Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 160
ensure economic development programs are responsive to real business needs.
Together, these accomplishments reflect the Department’s facilitator mindset and practical approach to economic development. The focus remains on helping businesses succeed, reducing barriers where appropriate, growing the tax base, supporting job creation, strengthening downtown, and building a more resilient local economy.
State and Federal Partnerships
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 161
Fiscal Year 2026-27 Top Priorities
Top priorities include:
Expand Business Retention and Outreach: Continue proactive business retention visits, weekly office hours, and monthly Business Roundtable meetings to hear directly from business owners, identify barriers, connect businesses with resources, and strengthen the City’s role as a facilitator and problem-solver.
Advance Downtown Revitalization and Activation: Continue downtown revitalization efforts through storefront activation, events, beautification, seasonal lighting, public space improvements, way finding, local business spotlights, and programs that increase foot traffic and support the commercial core.
Launch Vacant-to-Vibrant Strategies: Explore tools to activate vacant storefronts through temporary uses, pop-ups, art activations, window displays, and short-term business concepts. This effort is intended to reduce visible vacancies, support entrepreneurs, and create more energy downtown.
Strengthen Business Incentives and Financing Tools: Continue supporting the Fort Bragg Business Boost Program, façade improvement grants, first-year business incentive program, and expanded capacity fee deferral program. These tools help reduce upfront costs, support reinvestment, and make it easier for new and existing businesses to open, expand, and succeed.
Continue to Improve the Business Experience and Permitting Process: Work with Community Development and other departments to support a business concierge or navigator approach, pre-development meetings, permit tracking, small business-friendly review, and customer-service-focused process improvements. The goal is to help good projects move forward while maintaining fairness, accountability, and regulatory compliance.
Support Events and Shoulder-Season Economic Activity: Continue using events as an economic development tool, including downtown event support, event fee waivers where appropriate, shoulder-season programming, and partnerships that bring residents and visitors into the downtown and commercial districts.
Modernize Food Truck and Mobile Vending Regulations: Work with Community Development, Public Works, and other partners to evaluate updates to the City’s food truck and mobile vending regulations. This may include exploring designated vending areas, food truck hubs, rotational permits, expanded operating areas, and clear standards that support downtown activation, entrepreneurship, visitor experience, and local food access while balancing impacts to existing businesses, traffic, safety, and public spaces.
Explore Cottage Kitchen and Microenterprise Food Opportunities: Evaluate opportunities to support cottage food, home-based food businesses, and microenterprise kitchen concepts that can help local entrepreneurs test products, start small, and grow into larger business opportunities. This work may include reviewing local rules, identifying barriers, coordinating with County health requirements, and exploring how Fort Bragg can support small-scale food entrepreneurship in a safe, practical, and business-friendly way.
Develop a Business Recruitment and Retail Gap Strategy: Prepare recruitment materials and use business survey data, community feedback, and retail gap analysis to identify missing business sectors, target appropriate businesses, and market Fort Bragg to entrepreneurs, investors, and employers that align with local needs and community values.
Leverage Broadband for Economic Development: Coordinate with MCN and City leadership to use the municipal broadband project as an economic development asset. Priorities include supporting remote workers, digital businesses, entrepreneurs, education, and business attraction opportunities that depend on reliable high-speed connectivity.
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 162
Advance Blue Economy and Coastal Resilience Work: Continue implementation of the Noyo Harbor Blue Economy Visioning, Resiliency, and Implementation Plan. This work will help identify opportunities for blue economy investment, assess constraints, support harbor-related economic activity, and plan for long-term coastal resilience.
Support Local Branding and Shop Local Efforts: Explore “Shop Local” campaigns, local maker promotion, “Made on the Mendocino Coast” branding, business spotlights, and digital marketing assistance to help local businesses reach residents, visitors, and new customers.
These priorities reflect a shift from waiting for economic activity to happen toward a more proactive model: creating energy, reducing friction, activating spaces, supporting entrepreneurs, and building partnerships. The goal is to strengthen Fort Bragg’s economy in a way that grows local revenues, supports jobs, improves community vibrancy, and preserves the character that makes Fort Bragg unique.
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 163
Personnel Summary
AUTHORIZED FTE FY 23 FY 24 FY25
Economic Development 2 2 2
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 164
Expenditures by Department
Historical Expenditures by Department
4131 - Economic Development
In FY2027, the Economic Development Department's total expenditures are budgeted at $440,924, representing a
37.68% increase from the FY2026 total of $320,245. This department continues to account for 80-100% of the total expenditures in both years.
The FY 2026–27 Economic Development Department expenditure budget totals $440,924. The Department is currently staffed with two positions: the Economic Development Manager and the Grants Analyst. These positions are essential to advancing business support, grant administration, downtown revitalization, blue economy initiatives, business attraction and retention, and implementation of the City’s BEAR Strategy. A significant portion of these positions, approximately 80% to 90%, is supported by grant funding, reducing the net impact on the General Fund.
If HOME funding is approved for the tenant rental assistance program, the City may need to add a third staff position to administer the program. This would be necessary to manage grant compliance, eligibility review, reporting, coordination with applicants, and program delivery. As with the existing positions, staff will seek to maximize grant reimbursement and outside funding to reduce the General Fund impact of any added administrative capacity.
FY27 Expenditures by Department
4131 - Economic Development $440,924 100.00%
For the Economic Development Department, the total fiscal year expenditures amount to $440,924, which represents 100% of the department's budget.
$0K
$$227700KK
$$334477KK
$$444411KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
441K
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 165
Expenditures by Expense Account Summary
In FY2027, the Economic Development Department's total expenditures increased by 37.68% to $440,924 compared to FY2026. Benefits became the largest expense category, rising by 112.64% to $199,249 and representing 45.19% of the total budget. Salaries followed closely at $196,675, an increase of 6.75%, accounting for 44.61% of the total. Materials & Services also grew by 6.35% to $45,000, making up 10.21% of the budget. This shift highlights a significant increase in Benefits expenditures, which more than doubled from the previous year, while Salaries and Materials & Services saw more moderate growth.
FY27 Expenditures by Expense Account Summary
Benefits $199,249 45.19%
Salaries $196,675 44.61%
Materials & Services $45,000 10.21%
Salaries are budgeted at $196,675, representing 44.61% of total departmental expenditures. Benefits are budgeted at $199,249, or 45.19% of the total. Benefits are slightly higher than salaries and reflect increased medical, dental, retirement, payroll tax, and other employee benefit costs. This mirrors a broader citywide trend where benefit costs continue to place pressure on department budgets.
Materials and Services are budgeted at $45,000, representing 10.21% of total expenditures. This category includes $30,000 for professional services and economic development contracts, which may include partnerships with organizations such as West Company, Retail Coach for business recruitment, and consulting support related to Mill Site economic development studies. This funding level is consistent with the prior year and provides the City with flexibility to bring in specialized expertise where needed.
The budget also includes approximately $10,000 for downtown revitalization efforts. These funds may support events, murals, placemaking, lighting, benches, and other small-scale initiatives that help activate downtown and improve the visitor and customer experience. A significant amount of downtown revitalization investment was completed in the prior fiscal year, so the FY 2026–27 budget is focused more on targeted follow-through and maintenance of momentum rather than major new one-time investments.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $174,366 $184,231 $196,675 6.8%
Salaries &Wages,
Regular
110-4131-0101 $172,792 $182,952 $193,465 5.7%
441K
Expenditures by Expense Account Summary
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 166
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Overtime 110-4131-0102 $1,574 - $600 -
Comp Time Payout 110-4131-0103 - $279 - -100.0%
Other Pay 110-4131-0109 - $1,000 $2,611 161.1%
Benefits $76,707 $93,701 $199,249 112.6%
Misc Insurance
Premiums & Fees
110-4131-0210 $509 - $319 -
Medical Premium
Contribution
110-4131-0211 $42,564 $50,253 $57,926 15.3%
Dental Premiums 110-4131-0213 $1,783 $1,847 $2,054 11.2% Vision Care 110-4131-0214 $439 $449 $949 111.3%
Pers 110-4131-0220 $14,493 $15,535 $24,157 55.5%
Other Benefits 110-4131-0229 $440 $480 - -100.0%
Worker's Comp
Premium
110-4131-0231 $2,649 $2,641 $2,001 -24.2%
FICA/Medicare 110-4131-0252 $12,630 $13,496 $14,800 9.7% Training/Travel
Reimbursement
110-4131-0366 $1,199 $3,000 $4,000 33.3%
Allocation to IT
Services
110-4131-0396 - $3,000 $3,000 -
Alloc to Facilities
Maint
110-4131-0397 - $3,000 $3,000 -
Salary/Benefits
Allocation
110-4131-0801 - - $87,042 -
Materials & Services $19,346 $69,313 $45,000 -35.1%
Professional
Services
110-4131-0319 $14,583 $30,000 $30,000 -
Rentals - Space 110-4131-0357 - $3,000 - -100.0%
Downtown
Revitalization
110-4131-0367 $4,763 $36,313 $15,000 -58.7%
Total Expenditures $270,419 $347,245 $440,924 27.0%
Overall, the FY 2026–27 Economic Development budget is lean and heavily leveraged through grant support. The Department’s expenditures are primarily personnel-driven, reflecting the staff capacity needed to pursue grants, support businesses, implement economic development programs, and coordinate priority initiatives. The budget maintains core economic development capacity while continuing to rely on partnerships, grants, and targeted professional services to advance the City’s goals of growing the tax base, supporting jobs, revitalizing downtown, and strengthening Fort Bragg’s long-term economic resilience.
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 167
Revenues by Revenue Source Summary
FY27 Revenues by Revenue Source Summary
Grant Reimbursements $180,000 98.90%
Reimbursements $2,000 1.10%
For the Economic Development Department in the fiscal year, Grant Reimbursements accounted for $180,000, representing 98.9% of the total revenue. Reimbursements contributed $2,000, making up 1.1% of the revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $3,488 $2,000 $2,000 -
City Reimb-DDA 110-4131-3415 $3,243 $2,000 $2,000 -
Interfund Cost
Reimbursement
110-4131-3497 $245 - - -
Grant
Reimbursements
$115,997 $135,000 $180,000 33.3%
Grant Staff Time
Reimb
110-4131-3318 $115,997 $135,000 $180,000 33.3%
Total Revenues $119,485 $137,000 $182,000 32.8%
Economic Development revenues are primarily made up of grant reimbursements for eligible staff time and program administration. For FY 2026–27, total grant reimbursements are budgeted at approximately $182,000. These reimbursements support staff work associated with Community Development Block Grant activities, the Noyo Harbor Blue Economy Visioning, Resiliency, and Implementation Plan funded through the Coastal Commission, Sea Grantrelated work, and coastal resiliency efforts. These grant reimbursements are important because they allow the City to advance economic development, blue economy, resilience, and business-support initiatives while reducing the net impact on the General Fund.
182K
Revenues by Revenue Source Summary
Economic Development Department
FY 2027 Adopted Budget | Fort Bragg Page 168
Finance
Isaac Whippy
City Manager/Acting Finance Director
The Finance Department is responsible for maintaining the City's financial integrity by providing over sight 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 2026, the Department had five full-time staff members, supervised by the City Manager / Acting Finance Director. Department staff included two Government Accountants and three Finance Technicians.
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.
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 169
Organizational Chart
Finance Department
Isaac Whippy
City Manager / Acting
Finance Director
City Manager's Office
Laura Bianchi
Finance Lead
Finance Department
Adriana Moreno Ramos
Finance Technician III
Finance Department
Jessica Syres
Finance Technician
Finance Department
Ruby Acosta
Finance Technician I
Finance Department
Merilyn Tiriboyi
Govt Accountant III / Actg
Asst Finance Director
Finance Department
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 170
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 statem
ents in a timely manner.
Assist the City Manager in preparing a balanced bu
dget and implementing fiscal and budget policies
established by the City Council.
Safeguard the City's assets and invest available cas
h in accordance with the City Council's adopted inv
estment policy.
Provide financial services such as accounts payable,
payroll, cash receipts
Accurately bill utility customers and provide friendl
y and helpful customer service.
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 171
Fiscal year 2025-26 Top Accomplishments
Completed Utility Billing rate study.
Streamlined both personnel and operating budgeting by implementing two new ClearGov modules.
Hired and begin training with a new Finance Technician to fill a vacancy.
Completed comprehensive fee study to generate new fees
Sent two Finance Technicians to Springbrook conference to enhance use of Springbrook software.
Transitioned MCN employees to the City of Fort Bragg.
Mailed 1010 business license renewals in calendar year 2026 Processed 132 new business license applications in calendar year 2025.
Continued to use Watersmart software to immediately notify customers of leaks.
Began business license fee waiver incentive program.
Worked with Community Development to implement payment software (Accela).
Worked with Code Enforcement to streamline City procedures for business license enforcement.
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 172
Performance/ Workload Metrics
INDICATORS FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
BUDGET/CAFR/AUDIT
Receive GFOA Distinguished
Budget award
Yes Yes Yes Yes
Receive GFOA Award for
Excellence in Financial
Reporting
Yes Yes No
Not Tracked
Audit Findings Nil Nil Nil
REVENUE COLLECTION &
UTILITY BILLING
Ave.number open Water/Sewer
Accounts
2868 / 2788 2807 / 2792 2808/2775 2849/2804
Total Amount
Billed(Water/Sewer)
$3.1m/ $3.5m $3.0m/ $3.4m $2.98m/$3.5m $2.91m/$3.27m
% of payments processed
through external
automated/electronic process
(Ebox, lockbox, ACH/CC)
64.20% 70.30% 69.90% 72.80%
Number of Utility accounts
participating in paperless
billing (e-bills)
Not Tracked Not Tracked Not Tracked 986
Number of Utility accounts
participating in automatic
payment
Not Tracked Not Tracked Not Tracked 1165
Business license renewal
notices mailed
895 921 874 1010
% of business licenses
processed within 30 days of
receipt
100% 100% 100% 97%
Avg. number of monthly
payments processed internally
956 774 823 795
Avg. number of monthly water
delinquent notices mailed
433 442 617 431
Avg. Monthly Number of TurnOffs– Non Payment
9 8 8 10
ACCOUNTS
PAYABLE/PAYROLL
Average days for Invoices to be
Paid (turned into Finance)
14 days 10 days 14 days Not Tracked
% of Staff cross-trained in
Payroll process
60% 75% 40% 40%
% of Staff cross-trained in AP
process
80% 100% 100% 100%
% of employees signed up for
direct deposit
98.50% 88.00% 90.00% 88.50%
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 173
Fiscal Year 2026-27 Top Priorities
Utility Billing
Work with Beacon Software to troubleshoot final 79 meters with activation issues Continue to encourage auto-pay and e-billing through Xpress Bill Pay Continue to monitor leaks and encourage customers to sign up for leak alerts in VxSmart Research and consider utilizing collection software
Business Licenses
Provide Welcome Kit for new businesses
Research and implement business licensing software
Financial Operating, Budgeting, and Reporting
Transition banking services to local bank
Continue to reduce paper and paper filing by utilizing electronic filing Update all Finance Forms and have them available electronically Assist City Manager and City Council in the establishment of new or enhanced revenue sources Finance Personnel
Continue to train new Finance Technician
Seek opportunities for staff development
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 174
Personnel Summary
AUTHORIZED
FTE
FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Finance
Department
4 4 4 4 3 4.8 4 5 4 5
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 175
Expenditures by Department
Historical Expenditures by Department
4150 - Finance
In FY2027, the Finance Department's total expenditures amount to $830,239, representing a 7.3% increase from the previous year's total of $773,735 in FY2026. The Finance category remains the largest and sole category, accounting for 100% of the total expenditures in both years.
The Finance category itself increased by $56,504, or 7.3%, compared to FY2026. This follows a significant increase of $136,322, or 21.39%, from the prior period to FY2026. Overall, the FY2027 budget continues the upward trend in expenditures for the Finance Department, though at a more moderate rate than the previous year.
FY27 Expenditures by Department
4150 - Finance $830,239 100.00%
The Finance Department's fiscal year expenditures total $830,239, representing 100% of the department's budget.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4150 - Finance $637,413 $773,735 $830,239 7.3%
Total Expenditures $637,413 $773,735 $830,239 7.3%
$$668855KK
$$663377KK
$$777744KK
$$883300KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
830K
Expenditures by Department
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 176
Expenditures by Expense Account Summary
The Finance Department's total expenditures for FY2027 increased by 7.3% to $830,239 compared to FY2026's total of $773,735. Salaries, the largest expense category, decreased by 3.79% to $416,141, representing 50.12% of the total budget, down from 55.9% in the previous year. Benefits rose significantly by 19.51% to $199,308, increasing their share from 21.55% to 24.01% of total expenditures.
Allocation to ISF shifted notably from a negative $206,857 in FY2026 to a positive $133,615 in FY2027, marking an increase of $340,472 and changing from -26.73% to 16.09% of the total budget. Materials & Services expenses decreased by 11.84% to $81,175, reducing their portion from 11.9% to 9.78% of total expenditures. Allocated Personnel Costs were eliminated entirely, dropping from $289,231 (37.38% of total) in FY2026 to $0 in FY2027.
Overall, the largest increases in FY2027 were in Allocation to ISF and Benefits, while the most significant decreases occurred in Allocated Personnel Costs, Salaries, and Materials & Services.
FY27 Expenditures by Expense Account Summary
Salaries $416,141 50.12%
Benefits $199,308 24.01%
Allocation to ISF $133,615 16.09%
Materials & Services $81,175 9.78%
For the Finance Department's Fiscal Year Expenditures by Expense Account Summary, Salaries account for $416,141, representing 50.12% of the total expenditures. Benefits follow with $199,308, making up 24.01%. Allocation to ISF is $133,615, which is 16.09% of the expenditures. Materials & Services comprise $81,175, accounting for 9.78% of the total.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $325,027 $432,520 $416,141 -3.8%
Salaries &Wages,
Regular
110-4150-0101 $308,362 $391,476 $396,883 1.4%
Overtime 110-4150-0102 $12,145 $7,000 $17,173 145.3%
Comp Time Payout 110-4150-0103 $2,434 $5,000 - -100.0%
Vacation Payout 110-4150-0104 - $10,188 - -100.0%
Sick Leave Payout 110-4150-0105 - $3,065 - -100.0%
Other Pay 110-4150-0109 $2,086 $15,791 $2,086 -86.8%
830K
Expenditures by Expense Account Summary
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 177
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Benefits $152,302 $166,765 $199,308 19.5%
Misc Insurance
Premiums & Fees
110-4150-0210 $1,047 $1,106 $540 -51.2%
Medical Premium
Contribution
110-4150-0211 $94,491 $90,360 $103,130 14.1%
Dental Premiums 110-4150-0213 $3,855 $3,948 $3,772 -4.5% Vision Care 110-4150-0214 $899 $1,079 $2,373 119.9%
Pers 110-4150-0220 $23,780 $33,736 $52,974 57.0%
Worker's Comp
Premium
110-4150-0231 $5,682 $6,665 $6,158 -7.6%
FICA/Medicare 110-4150-0252 $22,549 $29,871 $30,362 1.6% Materials & Services $100,340 $92,076 $81,175 -11.8%
Auditing &
Accounting
110-4150-0312 $29,215 $17,853 $22,675 27.0%
Professional
Services
110-4150-0319 $56,284 $67,490 $50,000 -25.9%
Dues &
Memberships
110-4150-0320 - $155 $500 222.6%
Legal Notices 110-4150-0364 $216 $161 $1,000 519.8%
Training/Travel
Reimbursement
110-4150-0366 $13,943 $4,731 $6,000 26.8%
Small Tools &
Equipment
110-4150-0381 $682 $1,685 $1,000 -40.7%
Allocation to ISF $59,744 -$206,857 $133,615 -164.6%
Allocation to IT
Services
110-4150-0396 $57,628 $55,932 $131,499 135.1%
Alloc to Facilities
Maint
110-4150-0397 $2,116 $6,238 $2,116 -66.1%
Cost Allocation
contra Exp
110-4150-0802 - -$269,027 - -100.0%
Allocated Personnel
Costs
- $289,231 - -100.0%
Salary/Benefits
Allocation
110-4150-0801 - $289,231 - -100.0%
Total Expenditures $637,413 $773,735 $830,239 7.3%
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 178
Revenues by Revenue Source Summary
In FY2027, the Finance Department's total revenue is budgeted at $1.1 million, representing an 84.07% increase from the FY2026 total of $611,925. The largest revenue source remains Reimbursements, which increased by $505,419 or
93.96%, rising to $1 million and accounting for 92.63% of the total revenue, up from 87.91% in the previous year.
Licenses & Permits also saw growth, increasing by $3,000 or 4.84% to $65,000, though its share of total revenue decreased to 5.77% from 10.13%. Fines & Forfeitures remained steady at $10,000, maintaining 0.89% of the total revenue with no change from FY2026. Intergovernmental revenue, which was $0 in FY2026, is budgeted at $6,000 in FY2027, representing a new revenue source at 0.53% of the total. Charges for Services stayed constant at $2,000, comprising
0.18% of the total revenue, with no change from the prior year. Other Revenue remains at $0.
FY27 Revenues by Revenue Source Summary
Reimbursements $1,043,344 92.63%
Licenses & Permits $65,000 5.77%
Fines & Forfeitures $10,000 0.89%
Intergovernmental $6,000 0.53%
Charges for Services $2,000 0.18%
The Finance Department's Fiscal Year Revenue by Revenue Source Summary includes Reimbursements totaling $1 million, which accounts for 92.63% of the revenue. Licenses & Permits contribute $65,000, representing 5.77%. Fines & Forfeitures amount to $10,000, or 0.89%. Intergovernmental revenue is $6,000, making up 0.53%, and Charges for Services are $2,000, comprising 0.18% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $728,041 $641,229 $1,043,344 62.7%
City Exp ReimbDDA
110-4150-3415 $621 - $1,000 -
Personnel Cost
Allocations
110-4150-3499 $727,420 $641,229 $1,042,344 62.6%
Intergovernmental $11,438 - $6,000 -
Grant Staff Time
Reimb
110-4150-3318 $11,438 - $6,000 -
Charges for Services $1,974 $2,000 $2,000 -
1.13M
Revenues by Revenue Source Summary
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 179
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Returned Check
Fee
110-4150-3711 $1,974 $2,000 $2,000 -
Fines & Forfeitures $18,117 $10,000 $10,000 -
Miscellaneous
Revenue
110-4150-3519 $18,117 $10,000 $10,000 -
Licenses & Permits $62,063 $62,000 $65,000 4.8%
Business License
Fee
110-4150-3701 $62,063 $62,000 $65,000 4.8%
Other Revenue $320 - - -
Miscellaneous
Revenue
110-4150-3998 $320 - - -
Total Revenues $821,953 $715,229 $1,126,344 57.5%
Finance Department
FY 2027 Adopted Budget | Fort Bragg Page 180
Non-Departmental
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 by Department
Historical Expenditures by Department
4190 - Non Departmental
In FY2027, the total expenditures for the Non-Departmental category increased significantly to $1.4 million, representing a 94.58% rise from the FY2026 total of $716,356. The Non-Departmental category remained the largest expenditure, accounting for 100% of the total in both years.
This increase of $677,517 in the Non-Departmental expenditures contrasts sharply with the previous year's decrease of $436,554, or 37.87%, highlighting a substantial reversal in spending trends within this category. $$224411KK
$$$111,,,111555333KKK
$$771166KK
$$$111,,,333999444KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 181
FY27 Expenditures by Department
4190 - Non Departmental $1,393,873 100.00%
The "Non-Departmental" category for Fiscal Year Expenditures by Department totals $1.4 million, representing 100% of the expenditures within this category.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4190 - Non
Departmental
$1,152,910 $716,356 $1,393,873 94.6%
Total Expenditures $1,152,910 $716,356 $1,393,873 94.6%
1.39M
Expenditures by Department
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 182
Expenditures by Expense Account Summary
The total budget for Non-Departmental in FY2027 is $1.4 million, representing a 94.58% increase from the FY2026 total of $716,356. Materials & Services remains the largest expense category, accounting for 72.7% of the total at $1 million, which is a 10.37% increase of $95,213 compared to FY2026.
Benefits decreased significantly by 33.5%, falling from $549,463 in FY2026 to $365,420 in FY2027, now representing
26.22% of the total budget. Allocation to ISF shifted from a negative allocation of -$751,203 in FY2026 to a positive $15,143 in FY2027, marking an increase of $766,346 and accounting for 1.09% of the total budget. Other Expenditures remained at $0 in FY2027, consistent with the previous year.
FY27 Expenditures by Expense Account Summary
Materials & Services $1,013,309 72.70%
Benefits $365,420 26.22%
Allocation to ISF $15,143 1.09%
For the fiscal year expenditures in the Non-Departmental category, Materials & Services account for $1 million, representing 72.7% of the total. Benefits comprise $365,420, which is 26.22%. The Allocation to ISF is $15,143, making up
1.09% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Benefits $376,926 $549,463 $365,420 -33.5%
Retiree Medical
Benefits
110-4190-0224 $361,911 $350,463 $352,420 0.6%
OPEB Funding 110-4190-0225 $5,000 $5,000 $5,000 -
Worker's Comp
Deductible
110-4190-0232 $4,698 - - -
Workers
Compensation
Assess
110-4190-0233 - $36,000 - -100.0%
Unemployment
Insurance
110-4190-0251 $5,316 $8,000 $8,000 -
PERS UAL
Additional
Payment
110-4190-0387 - $150,000 - -100.0%
1.39M
Expenditures by Expense Account Summary
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 183
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Materials & Services $729,961 $918,096 $1,013,309 10.4% Professional
Services
110-4190-0319 $45,272 $45,618 $45,000 -1.4%
Dues &
Memberships
110-4190-0320 $19,829 $20,308 $25,000 23.1%
Emergency 110-4190-0351 $15,312 $16,947 $20,000 18.0%
Equipment Leases 110-4190-0355 $8,311 $60,000 $32,000 -46.7% Rentals -
Equipment &
Vehicles
110-4190-0356 $4,486 $8,980 $12,000 33.6%
Liability Premium 110-4190-0358 $370,343 $472,058 $640,675 35.7% Liability Deductible 110-4190-0359 $7,317 $10,171 $10,000 -1.7% Property Premium 110-4190-0360 $100,383 $109,065 $111,634 2.4% Telephone &
Communication
110-4190-0362 $23,237 $23,089 $25,000 8.3%
Copying/Printing
Bid Docs
110-4190-0365 $1,171 $29,499 $12,000 -59.3%
Meetings/City
Business
110-4190-0371 $10,941 $15,000 $20,000 33.3%
Postage 110-4190-0372 $6,177 $8,000 $8,000 -
General Supplies 110-4190-0375 $10,645 $9,800 $12,000 22.4% Finance Charges 110-4190-0380 $1,887 $2,500 - -100.0%
Utilities 110-4190-0383 $104,288 $86,961 $40,000 -54.0% Books &
Subscriptions
110-4190-0384 $363 $100 - -100.0%
Allocation to ISF - -$751,203 $15,143 -102.0%
Fleet Services 110-4190-0322 - - $15,143 -
Cost Allocation
contra exp
110-4190-0802 - -$751,203 - -100.0%
Other Expenditures $46,023 - - -
Miscellaneous 110-4190-0619 $46,023 - - -
Total Expenditures $1,152,910 $716,356 $1,393,873 94.6% The FY 2026–27 Non-Departmental budget totals approximately $1.3 million. This budget supports Citywide obligations that are not assigned to a single operating department but are essential to the City’s overall fiscal stability, risk management, legal compliance, and long-term financial health.
The largest cost driver in the FY 2026–27 Non-Departmental budget is liability insurance. Liability premiums are budgeted at approximately $640,000, reflecting an increase of approximately 35%. This increase is consistent with broader insurance market pressures affecting public agencies across California, including higher claims costs, increased risk exposure, reinsurance costs, and overall market volatility. These costs are largely non-discretionary and are necessary to protect the City against legal, operational, and financial risk.
The budget also includes approximately $365,000 for retiree medical costs, reflecting the City’s ongoing obligation to Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 184
provide post-employment health benefits to eligible retirees. Retiree medical remains an important long-term cost that must be monitored carefully as part of the City’s overall financial forecast.
In addition, the FY 2026–27 Non-Departmental budget includes $20,000 for emergency planning. This funding supports Citywide preparedness efforts related to wildfire, earthquake, tsunami, severe weather, infrastructure failure, public health events, and other emergencies that require coordinated local response.
Unlike the prior fiscal year, the FY 2026–27 Budget does not include a direct contribution to the City’s Section 115 Pension Trust. The City’s adopted policy is to contribute 50% of the year-end General Fund surplus to the Section 115 Trust when available. In the prior fiscal year, the City contributed $400,000 to the Trust, strengthening the City’s longterm strategy to manage CalPERS pension cost volatility and reduce future pressure on the General Fund. While no new contribution is budgeted in FY 2026–27, the City remains committed to using the Section 115 Trust as a long-term pension stabilization tool when fiscal conditions allow.
Overall, the Non-Departmental budget reflects the cost of Citywide obligations that support fiscal resilience, risk mitigation, emergency readiness, and long-term financial planning. While these expenditures do not always appear as direct service delivery, they are essential to protecting the organization, maintaining compliance, meeting long-term obligations, and preserving the City’s ability to respond to future uncertainty.
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 185
Revenues by Revenue Source Summary
The total revenue for Non-Departmental in FY2027 is $926,695, representing a 67.5% increase from the FY2026 total of $553,239. The largest revenue source remains Reimbursements, which increased by $372,956 or 71.35%, rising from $522,739 in FY2026 to $895,695 in FY2027. This category now accounts for 96.65% of the total revenue, up from 94.49% the previous year.
Intergovernmental revenue remains steady at $25,000, maintaining its FY2026 level with no change and representing
2.7% of the total revenue in FY2027, down from 4.52% in FY2026 due to the overall increase in total revenue.
Charges for Services increased by $1,500 or 75%, from $2,000 in FY2026 to $3,500 in FY2027, making up 0.38% of the total revenue, a slight increase from 0.36% the previous year.
Use of Money & Property decreased by $1,000 or 28.57%, falling from $3,500 in FY2026 to $2,500 in FY2027. This category's share of total revenue declined to 0.27% from 0.63% in FY2026.
FY27 Revenues by Revenue Source Summary
Reimbursements $895,695 96.65%
Intergovernmental $25,000 2.70%
Charges for Services $3,500 0.38%
Use of Money & Property $2,500 0.27%
For the fiscal year, the Non-Departmental revenue is primarily composed of Reimbursements, which account for $895,695 or 96.65% of the total. Intergovernmental revenue contributes $25,000, representing 2.7%. Charges for Services make up $3,500, equivalent to 0.38%, while Use of Money & Property adds $2,500, or 0.27% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $883,623 $522,739 $895,695 71.3%
Personnel Cost
Allocations
110-4190-3499 $883,623 $522,739 $895,695 71.3%
Intergovernmental $24,184 $25,000 $25,000 -
Intergovernmental 110-4190-3205 $24,184 $25,000 $25,000 - Charges for Services $1,788 $2,000 $3,500 75.0%
927K
Revenues by Revenue Source Summary
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 186
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Credit Card Fee
2.5%
110-4190-3710 $1,788 $2,000 $3,500 75.0%
Use of Money &
Property
$2,479 $3,500 $2,500 -28.6%
Rents &
Concessions
110-4190-3905 $2,479 $3,500 $2,500 -28.6%
Total Revenues $912,075 $553,239 $926,695 67.5%
Non-Departmental
FY 2027 Adopted Budget | Fort Bragg Page 187
Police
Eric Swift
Chief
The Fort Bragg Police Department will show concern for our community, have compassion for all those we serve, and exemplify courage to do the right thing.
The Fort Bragg Police Department functions with three divisions consisting of an Administrative Division, Patrol Division, and a Special Operations Division.
The Administrative Division comprises the Chief of Police, one Administrative Analyst, one Administrative Assistant, one part-time Administrative Assistant, and one Special Investigator. The Patrol Division comprises one Commander, three Sergeants, eight patrol officers, and one School Resource Officer. The Special Operations Division comprises one Captain, one Task Force Officer, four Social Services Liaisons, and one part-time Grants Analyst.
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 general 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 1,064 customers used this service.
The Commander oversees the Patrol Division. At times, the Commander acts as the relief Sergeant assisting in covering shift vacancies and normal patrol duties during times of increased calls for service. The Patrol Division Commander is responsible for preparing training plans for the Patrol Division and auditing all patrol activities to ensure compliance with state and local standards. The Patrol Division is divided into four defined 12 hours shifts of service, which, when fully staffed, are comprised of one Sergeant and two Patrol Officers. Without an Investigations Section, all Patrol members are generalists and are proficient in all aspects of law enforcement investigations.
Currently, the Patrol Division is at 75% due to lack of staffing. Our Department continues to be in compliance with POST, as was evident in us passing the POST audit. Officers continued to attend compliance and advanced training to stay updated with best practice and current laws. The School Resource Officer (SRO) was an invaluable partner with the school district, assisting the schools with a variety of issues including social media and gangs.
The Special Operations Division is led by the Captain. The Captain oversees the 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. We were finally able to assign an officer to the Mendocino County Major Crimes Task Force. Having an officer in this role as a Task Force Officer allows them to be trained in numerous complex investigation classes and then assist other Police Department
FY 2027 Adopted Budget | Fort Bragg Page 188
county and state agencies with these investigations with a nexus to our county. Being assigned to this Task Force also allows FBPD to receive 12% from Asset Forfeiture cases.
The Department’ has continued with our Wellness Program, which involves a comprehensive approach, including 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 optional visits in addition to the two mandatory visits. These visits are confidential, but the psychologist provides general themes to the Chief about the wellness of the Department, to allow for better decisions for the staff. We're currently working on improving our Peer Support Team along with building a Chaplaincy program.
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 roughly only 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.
The Care Response Unit (CRU) has grown from three Social Services Liaisons, two part-time Grants Analysts, and one seasonal Emergency Weather Shelter Clerk to five full time Social Services Liaisons and one part-time Grants Analysts.
CRU continues to work 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 continues it's crucial involvement with the citywide Fentanyl Task Force to address the opioid crisis on the Mendocino coast. The Fentanyl Task Force comprises 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.
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 189
Organizational Chart
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 190
Strategic Goals and Objectives
Short term Goals (1-3 years)
Retention and recruitment efforts to improve staffi
ng ON GOING
Establish Community Academy _ IN PROGRESS
Establish a High School and College Internship
program _ IN PROGRESS
Upgrade the RMS _ IN PROGRESS
Establish an AI report writing system _ IN
PROGRESS
Long term Goals (3-10 years)
Special assignments for growth – K9 PROGRAM
Comprehensive Wellness Program - PEER
SUPPORT AND CHAPLAINCY PROGRAM
Audit – POST ADMINISTRATIVE AND OPERATIONAL
REVIEW
Formal accreditation – CPCA ACCREDITATION
PROGRAM
Plan for new police department facility
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 191
Fiscal year 2025-26 Top Accomplishments
Promoted two Officers to Sergeants (First Line Supervisors) Assigned an officer full-time to the Mendocino County Major Crimes Task Force Relevant and free training from partner law enforcement agencies (on gangs, evidence processing, etc.) AI Report writing program to save time, which helps with short staffing Developed Recruiting team
Secured multi-year grant funding for the Extreme Weather Shelter (EWS) -
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 192
Performance/ Workload Metrics
YTD
INDICATORS FY 16 FY 17 FY 18 FY 19 FY 20 FY21 FY 22 FY 23 FY24 FY25 FY26
PUBLIC SAFETY
Incident Cases - - 1,505 3,624 4,271 3,481 4,103 4,575 3,856 2,650 229 Calls for Service 14,731 14,494 14,532 19,893 12,106 11,579 14,248 16,486 16,027 10,052 3,013 Crime Reports 1,487 1,534 1,554 1,320 1,268 1,131 1,147 1,059 921 1,022 249 Traffic Citations 813 918 941 648 508 362 392 364 342 305 55 Bookings 587 732 793 496 521 520 660 725 568 416 100
DUI 42 39 49 35 24 41 113 99 91 66 9
Traffic Accidents 183 147 145 145 141 152 139 103 115 79 23 Police Department
FY 2027 Adopted Budget | Fort Bragg Page 193
Fiscal Year 2026-27 Top Priorities
Develop the Department's 5-year Strategic Plan.
Develop staffing and structure.
Hire and retain personnel achieving full staffing.
Implement our High School and College Internship Programs.
Establish an annual “Community Academy” for community members to l earn more about the Police Department and Government.
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 194
Personnel Summary
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 Police Department 22 22 22 22 22 22 26 25 22 23
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 195
Expenditures by Department
Historical Expenditures by Department
4201 - Police - Administration 4202 - Police - Support Services 4200 - Police - Operations The Police Department's total budget for FY2027 is $6.4 million, reflecting a 2.08% increase from the FY2026 total of $6.3 million. The largest expenditure remains Police Operations, which accounts for 91.05% of the total at $5.9 million.
This category increased by $45,587, or 0.78%, compared to the previous year.
Police Support Services saw a notable increase to $550,770, representing 8.56% of the total budget. This is a $69,464 rise, or 14.43%, reversing the prior year's decrease. The Police Administration also increased significantly to $24,863, now 0.39% of the total, with a $15,909 increase or 177.67% growth from FY2026.
Overall, the Police Department's budget shows modest growth with the largest share continuing to be allocated to Operations, while Support Services and Administration experienced the most substantial percentage increases in FY2027. Details of Expenditures below.
FY27 Expenditures by Department
4200 - Police - Operations $5,883,716 91.09%
4202 - Police - Support Services $550,770 8.53%
4201 - Police - Administration $24,863 0.38%
The Police Department's Fiscal Year Expenditures by Department are divided into three categories. Police - Operations accounts for $5.9 million, representing 91.05% of the total expenditures. Police - Support Services comprises $550,770, which is 8.56% of the total. Police - Administration makes up $24,863, or 0.39% of the expenditures. $6M $5M
$6M $6M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
6.46M
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 196
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4200 - Police -
Operations
$4,815,202 $5,811,129 $5,883,716 1.2%
4201- Police -
Administration
$8,461 $8,954 $24,863 177.7%
4202 - Police - Support
Services
$555,034 $481,306 $550,770 14.4%
Total Expenditures $5,378,696 $6,301,390 $6,459,349 2.5% Expenditures by Department
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 197
Expenditures by Expense Account Summary
The FY 2026–27 Police Department budget supports the City’s core public safety operations and remains the largest General Fund service investment. The department’s operating structure includes nine police officers, one Community Service Officer, one part-time Transport Officer, three Sergeants, two Commanders, and the Police Chief. The budget also continues support for an officer assigned to the regional Task Force and a School Resource Officer position, with approximately 70% of the School Resource Officer cost reimbursed by the Fort Bragg Unified School District.
The Police Department's total expenditures for FY2027 are $6.4 million, reflecting a 2.08% increase from the previous year's $6.3 million. Salaries, the largest expense category, decreased by $162,146 or 5.75%, accounting for 41.31% of the total budget compared to 44.74% in FY2026. Benefits increased by $125,851 or 9.53%, representing 22.49% of the total, up from 20.96% the prior year.
The Allocation to ISF slightly decreased by $7,685 or 0.62%, making up 19.26% of the budget, down from 19.78%.
Materials & Services saw a significant increase of $209,940 or 25.2%, rising to $1 million and 16.22% of the total budget, up from 13.22%. Other Expenditures decreased by $5,500 or 10.47%, now 0.73% of the total, down from 0.83%. Capital Outlay was eliminated entirely, dropping $29,500 or 100% from the previous year.
Overall, the FY2027 budget shows a modest total increase driven primarily by growth in Materials & Services and Benefits, while Salaries and Capital Outlay experienced notable declines.
FY27 Expenditures by Expense Account Summary
Salaries $2,684,170 41.55%
Benefits $1,446,353 22.39%
Allocation to ISF $1,238,586 19.18%
Materials & Services $1,043,188 16.15%
Other Expenditures $47,052 0.73%
The Police Department’s FY 2026–27 expenditures total approximately $6.5 million. Salaries are the largest expense category at approximately $2.7 million, representing 41.31% of total expenditures. Benefits total approximately $1.4 million, or 22.49% of the department budget. Benefit costs increased significantly, by approximately 38%, due to higher medical, dental, retirement, workers’ compensation, and related personnel costs. Public safety CalPERS rates are also higher than miscellaneous employee rates, which places additional pressure on the Police Department budget.
Overtime continues to be a significant cost driver. The department has been short-staffed, resulting in overtime costs approaching approximately $200,000. While overtime is necessary to maintain minimum staffing, response capacity, and public safety coverage, it is not the most sustainable long-term staffing model. The City is placing a strong emphasis on recruitment, retention, and training to reduce reliance on overtime over time.
6.46M
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 198
The Police Department's Fiscal Year Expenditures by Expense Account Summary includes salaries at $2.7 million, representing 41.31% of the total expenditures. Benefits account for $1.4 million, which is 22.49%. Allocation to ISF is $1.2 million, making up 19.26%. Materials & Services total $1 million, or 16.22%. Other Expenditures amount to $47,052, comprising 0.73% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries
4200 - Police -
Operations
Salaries &
Wages, Regular
110-4200-0101 $1,735,095 $1,857,523 $1,868,376 0.6%
Overtime 110-4200-0102 $168,246 $200,000 $170,415 -14.8% Comp Time
Payout
110-4200-0103 $38,293 $56,000 $62,000 10.7%
Vacation Payout 110-4200-0104 $1,398 $50,210 $5,000 -90.0% Sick Leave
Payout
110-4200-0105 - $14,647 $6,000 -59.0%
Holiday Pay 110-4200-0106 $81,283 $109,130 $79,228 -27.4% Other Pay 110-4200-0109 $58,140 $231,857 $76,663 -66.9% Total 4200 - Police
- Operations
$2,082,454 $2,519,367 $2,267,682 -10.0%
4202 - Police -
Support Services
Salaries &Wages 110-4202-0101 $221,560 $295,000 $405,372 37.4% Overtime 110-4202-0102 $2,231 $1,560 $3,000 92.3%
Comp Time
Payout
110-4202-0103 $347 $1,190 $1,402 17.8%
Other Pay 110-4202-0109 $10,960 $1,434 $6,104 325.7%
Misc Insurance
Premium
110-4202-0210 $545 $765 $610 -20.3%
Total 4202 - Police
- Support Services
$235,642 $299,949 $416,488 38.9%
Total Salaries $2,318,096 $2,819,316 $2,684,170 -4.8%
Benefits
4200 - Police -
Operations
Misc Insurance
Premiums &
Fees
110-4200-0210 $4,323 $4,213 $5,813 38.0%
Medical
Premium
Contribution
110-4200-0211 $296,784 $363,107 $463,483 27.6%
Uniforms 110-4200-0212 $16,529 $18,317 $20,200 10.3%
Dental
Premiums
110-4200-0213 $14,199 $15,702 $20,794 32.4%
Vision Care 110-4200-0214 $3,477 $3,513 $8,541 143.2%
Expenditures by Expense Account Summary
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 199
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Pers 110-4200-0220 $362,256 $386,406 $529,993 37.2%
Educational
Reimbursement
110-4200-0221 $696 $2,200 $2,200 -
Worker's Comp
Premium
110-4200-0231 $138,581 $188,527 $127,083 -32.6%
Worker's Comp
Deductible
110-4200-0232 $8,180 $8,108 $3,000 -63.0%
FICA/Medicare 110-4200-0252 $152,687 $173,145 $138,653 -19.9% Total 4200 - Police
- Operations
$997,712 $1,163,237 $1,319,760 13.5%
4201 - Police -
Administration
Worker's Comp
Premium
110-4201-0231 $8,461 $8,954 $24,863 177.7%
Total 4201 - Police
- Administration
$8,461 $8,954 $24,863 177.7%
4202 - Police -
Support Services
Medical
Premium
Contributions
110-4202-0211 $48,009 $92,437 $5,200 -94.4%
Dental
Premiums
110-4202-0213 $2,326 $2,000 $3,355 67.8%
Vision Care 110-4202-0214 $599 $874 $2,373 171.5%
Pers 110-4202-0220 $17,590 $23,500 $53,502 127.7%
Workers
Compensation
110-4202-0231 - $6,000 $6,290 4.8%
FICA/Medicare 110-4202-0252 $17,549 $23,500 $31,011 32.0% Total 4202 - Police
- Support Services
$86,073 $148,311 $101,731 -31.4%
Total Benefits $1,092,246 $1,320,503 $1,446,353 9.5%
Materials & Services
4200 - Police -
Operations
Laboratory 110-4200-0313 $2,354 $1,629 $4,500 176.3%
Animal Care &
Control
110-4200-0314 $32,725 $60,000 $100,000 66.7%
Investigative
Medical Serv
110-4200-0318 $1,780 - $7,000 -
Professional
Services
110-4200-0319 $37,346 $103,251 $80,000 -22.5%
Dues &
Memberships
110-4200-0320 $1,641 $4,000 $4,000 -
Rental-Equip &
Vehicles
110-4200-0356 $1,071 - - -
Rentals - Space 110-4200-0357 $5,045 $5,211 $5,211 -
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 200
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Telephone &
Communication
110-4200-0362 $33,665 $23,764 $25,000 5.2%
Advertising &
Publishing
110-4200-0363 - - $10,000 -
Copying/Printin
g
110-4200-0365 $2,470 $1,374 $3,000 118.4%
Training/Travel
Reimbursement
110-4200-0366 $61,022 $40,000 $40,000 -
PD Recruit
Training
110-4200-0367 $13,550 $9,000 $21,000 133.3%
Meetings/City
Business
110-4200-0371 $834 $800 $800 -
Postage 110-4200-0372 $2,332 $3,000 $3,000 -
Evidence
Supplies
110-4200-0374 $671 $1,000 $1,000 -
General Supplies 110-4200-0375 $6,077 $1,000 $5,000 400.0% Medical/Safety
Supplies
110-4200-0376 $2,938 $2,910 $2,500 -14.1%
Small Tools &
Equipment
110-4200-0381 $23,647 $100,000 $20,000 -80.0%
Utilities 110-4200-0383 $8,828 $22,331 $20,000 -10.4%
Dispatch
Services
110-4200-0386 $425,578 $450,385 $450,385 -
Towing 110-4200-0387 - - $2,000 -
Range - Ammo 110-4200-0388 $3,011 $2,100 $3,100 47.6%
Range - Supplies 110-4200-0389 $763 $500 $500 -
IT Services 110-4200-4111 - - $234,692 -
Total 4200 - Police
- Operations
$667,350 $832,254 $1,042,688 25.3%
4202 - Police -
Support Services
Professional
Services
110-4202-0319 $984 $994 $500 -49.7%
Total 4202 - Police
- Support Services
$984 $994 $500 -49.7%
Total Materials &
Services
$668,334 $833,248 $1,043,188 25.2%
Allocation to ISF
4200 - Police -
Operations
Fleet Services 110-4200-0322 $277,625 - $277,625 -
Allocation to IT
Service
110-4200-0396 $193,464 $178,416 $441,460 147.4%
Alloc to Facilities
Maint
110-4200-0397 $8,341 $70,904 $8,341 -88.2%
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 201
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Overhead
Allocation
110-4200-0800 $577,776 $1,018,951 $511,160 -49.8%
Cost Allocation
contra exp
110-4200-0802 - -$22,000 - -100.0%
Total 4200 - Police
- Operations
$1,057,205 $1,246,271 $1,238,586 -0.6%
Total Allocation to
ISF
$1,057,205 $1,246,271 $1,238,586 -0.6%
Other Expenditures
4200 - Police -
Operations
Wellness 110-4200-0380 $9,199 $15,000 $15,000 -
Outreach 110-4200-0385 - $5,000 - -100.0%
Miscellaneous 110-4200-0619 $1,281 $500 - -100.0%
Total 4200 - Police
- Operations
$10,480 $20,500 $15,000 -26.8%
4202 - Police -
Support Services
Supplies - CRU 110-4202-0375 $15,363 $4,500 $4,500 -
Grant Expenses 110-4202-0379 $216,972 - - -
Emergency
Winter Shelter
110-4202-0380 - $27,552 $27,552 -
Total 4202 - Police
- Support Services
$232,334 $32,052 $32,052 -
Total Other
Expenditures
$242,815 $52,552 $47,052 -10.5%
Capital Outlay
4200 - Police -
Operations
PD Equipment 110-4200-0741 - $29,500 - -100.0%
Total 4200 - Police
- Operations
- $29,500 - -100.0%
Total Capital Outlay - $29,500 - -100.0%
Total Expenditures $5,378,696 $6,301,390 $6,459,349 2.5% Recruitment and training costs have increased from approximately $9,000 to $21,000 as the department sends more candidates to the academy and invests in developing future officers. The budget also brings back hiring bonus incentives as part of the City’s effort to recruit qualified officers in a highly competitive law enforcement labor market.
Materials and Services total approximately $1.0 million, representing 16.22% of the Police Department budget. This category includes several major operating costs necessary to support public safety services. Dispatch services through the City of Ukiah are budgeted at approximately $450,000. The Humane Society animal control contract is budgeted at approximately $100,000, an increase of approximately $40,000 compared to the prior year. In the prior fiscal year, a one-time payment was made using Asset Forfeiture Funds; however, the FY 2026–27 Budget reflects the ongoing cost of providing animal control services.
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 202
The budget also includes $15,000 for employee wellness support through Dr. Z. This investment recognizes the stress and demands placed on public safety personnel and supports the City’s broader commitment to employee wellness, resilience, and retention.
Information technology and public safety technology costs are also a major component of the FY 2026–27 Police Department budget. The budget includes approximately $234,692 for technology-related services and systems, including $148,692 for RIMS report writing and AI-supported reporting tools, $5,000 for Flock camera services, $50,000 for body-worn cameras and Tasers, and $25,000 for automated license plate reader technology. These costs had previously been paid through Asset Forfeiture Funds, but are now reflected in the operating budget to support ongoing public safety operations, records management, officer safety, accountability, and investigative capacity.
Allocations to Internal Service Funds total approximately $1.2 million, or 19.26% of the Police Department budget.
These allocations support shared Citywide costs such as fleet, facilities, information technology, equipment replacement, and administrative support necessary for Police Department operations. Other expenditures total $47,052, or 0.73% of the budget.
Overall, the FY 2026–27 Police Department budget reflects the cost of maintaining public safety services in a challenging operating environment. The department continues to face pressure from staffing vacancies, overtime, recruitment needs, higher benefit costs, dispatch costs, animal control services, public safety technology, and internal service allocations. At the same time, the budget maintains core police operations, supports specialized assignments such as the Task Force Officer and School Resource Officer, invests in recruitment and training, and provides the tools needed to support effective and accountable public safety service delivery.
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 203
Revenues by Revenue Source Summary
The Police Department's total revenue for FY2027 is $1.1 million, representing a 24.95% increase from FY2026's total of $891,577. The largest revenue source in FY2027 is Intergovernmental revenue at $753,770, which accounts for 67.66% of the total. This is a significant increase from FY2026, where Intergovernmental revenue was $0, marking a 100% increase.
Reimbursements decreased by $12,000, or 4.74%, from $253,229 in FY2026 to $241,229 in FY2027, now making up
21.65% of the total revenue. Other Revenue increased by $20,000, or 57.14%, rising from $35,000 to $55,000 and representing 4.94% of the total.
Charges for Services saw a substantial decrease of $546,848, or 91.01%, dropping from $600,848 in FY2026 to $54,000 in FY2027, and now constitute only 4.85% of the total revenue. Fines & Forfeitures increased by $7,500, or 300%, from $2,500 to $10,000, accounting for 0.9% of the total revenue in FY2027.
FY27 Revenues by Revenue Source Summary
Intergovernmental $753,770 67.66%
Reimbursements $241,229 21.65%
Other Revenue $55,000 4.94%
Charges for Services $54,000 4.85%
Fines & Forfeitures $10,000 0.90%
The Police Department's Fiscal Year Revenue by Revenue Source Summary includes Intergovernmental revenue at $753,770, which accounts for 67.66% of the total. Reimbursements contribute $241,229, representing 21.65%. Other Revenue amounts to $55,000, making up 4.94%. Charges for Services provide $54,000, or 4.85%, and Fines & Forfeitures add $10,000, which is 0.9% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements
4200 - Police -
Operations
DNA
Reimbursement
110-4200-3200 $4,379 $4,000 $4,000 -
Training
Reimbursement
110-4200-3201 $56,689 $49,000 $49,000 -
1.11M
Revenues by Revenue Source Summary
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 204
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
s-PD
Stored Vehicle
Release
110-4200-3425 $9,200 $8,000 $6,000 -25.0%
Abandoned
Vehicle
Abatement
110-4200-3426 - $5,000 - -100.0%
Interfund
Reimb- Public
Safety
110-4200-3497 $170,230 $170,229 $170,229 -
Restitution -
Damaged
Property
110-4200-3512 $611 $1,000 $1,000 -
DUI Cost
Recovery
110-4200-3513 $1,766 $1,000 $1,000 -
Booking Fee
Reimbursement
110-4200-3719 $11,550 $15,000 $10,000 -33.3%
Total 4200 - Police
- Operations
$254,425 $253,229 $241,229 -4.7%
Total
Reimbursements
$254,425 $253,229 $241,229 -4.7%
Intergovernmental
4200 - Police -
Operations
Grant Staff Time
Rimb
110-4200-3318 $55,261 - $150,000 -
Total 4200 - Police
- Operations
$55,261 - $150,000 -
4202 - Police -
Support Services
Grant
Reimbursement
110-4202-3318 $335,408 - $603,770 -
Total 4202 - Police
- Support Services
$335,408 - $603,770 -
Total
Intergovernmental
$390,669 - $753,770 -
Charges for Services
4200 - Police -
Operations
Copies - PD 110-4200-3419 $3,852 $4,000 $4,000 -
Police
Fingerprints
110-4200-3422 $49,247 $47,000 $49,000 4.3%
PoliceWitness
Fee
110-4200-3718 - $1,000 $1,000 -
Total 4200 - Police
- Operations
$53,099 $52,000 $54,000 3.8%
4202 - Police -
Support Services
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 205
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Interfund
Reimb- Public
Safety
110-4202-3497 - $548,848 - -100.0%
Total 4202 - Police
- Support Services
- $548,848 - -100.0%
Total Charges for
Services
$53,099 $600,848 $54,000 -91.0%
Fines & Forfeitures
4200 - Police -
Operations
Parking Fines 110-4200-3511 $3,075 $2,500 $10,000 300.0% Total 4200 - Police
- Operations
$3,075 $2,500 $10,000 300.0%
Total Fines &
Forfeitures
$3,075 $2,500 $10,000 300.0%
Other Revenue
4200 - Police -
Operations
Miscellaneous
Revenue
110-4200-3998 $56,507 $35,000 $20,000 -42.9%
Total 4200 - Police
- Operations
$56,507 $35,000 $20,000 -42.9%
4202 - Police -
Support Services
Miscellaneous
Revenue
110-4202-3998 - - $35,000 -
Total 4202 - Police
- Support Services
- - $35,000 -
Total Other Revenue $56,507 $35,000 $55,000 57.1%
Total Revenues $757,775 $891,577 $1,113,999 24.9%
Police Department
FY 2027 Adopted Budget | Fort Bragg Page 206
Fire
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 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 composed 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.
Fire Department
FY 2027 Adopted Budget | Fort Bragg Page 207
Expenditures by Department
Historical Expenditures by Department
4220 - Fire - District/city
In FY2027, the Fire Department's total expenditures increased to $496,158, representing a 28.02% rise from the previous year's total of $387,574 in FY2026. The entire budget for both years is allocated to the Fire - District/city category, which also saw a 28.02% increase, rising by $108,584 from $387,574 in FY2026 to $496,158 in FY2027.
FY27 Expenditures by Department
4220 - Fire - District/city $496,158 100.00%
For the Fire Department, the total fiscal year expenditures amount to $496,158, which represents 100% of the department's budget.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4220 - Fire - District/city $482,810 $387,574 $496,158 28.0% Total Expenditures $482,810 $387,574 $496,158 28.0%
$$556600KK
$$448833KK
$$338888KK
$$449966KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
496K
Expenditures by Department
Fire Department
FY 2027 Adopted Budget | Fort Bragg Page 208
Expenditures by Expense Account Summary
The FY 2026–27 Fire Department budget totals $496,158, representing an increase of $108,584, or 28.02%, compared to the FY 2025–26 estimated year-end amount. The increase is primarily driven by the Materials and Services category, which totals $479,882 and represents 96.72% of the Fire Department budget.
FY27 Expenditures by Expense Account Summary
Materials & Services $479,882 96.72%
Benefits $16,276 3.28%
The City’s allocation of $479,882 is based on the Fire Department’s overall operating budget and the ratio of service calls occurring within City limits. This cost-sharing approach reflects the City’s responsibility to support fire protection and emergency response services for Fort Bragg residents, businesses, visitors, and properties.
Materials and Services increased by $115,808, or 31.81%, compared to the prior year. These costs support the City’s share of fire protection services, emergency response capacity, equipment needs, operational support, and related service delivery. Fire protection remains a critical public safety function and an essential service for the community.
Benefits are budgeted at $16,276, representing 3.28% of the total Fire Department budget. This is a decrease of $7,224, or 30.74%, compared to FY 2025–26. The Allocation to Internal Service Funds remains at $0, consistent with the prior year.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Benefits $15,359 $23,500 $16,276 -30.7%
Pers 110-4220-0220 $15,359 $23,500 $16,276 -30.7%
Materials & Services $451,742 $364,074 $479,882 31.8%
Professional
Services
110-4220-0319 $451,742 $364,074 $479,882 31.8%
Allocation to ISF $15,709 - - -
Alloc to Facilities
Maint
110-4220-0397 $15,709 - - -
Total Expenditures $482,810 $387,574 $496,158 28.0%
Looking ahead, the City Council will be considering placement of a parcel tax measure on the November 2026 ballot to support the acquisition of a fire engine. This potential measure reflects the need to plan for major fire equipment 496K
Expenditures by Expense Account Summary
Fire Department
FY 2027 Adopted Budget | Fort Bragg Page 209
replacement and ensure that the Fort Bragg Fire Department has the equipment necessary to respond effectively to fires, medical emergencies, vehicle accidents, rescues, natural disasters, and other emergency calls.
Overall, the FY 2026–27 Fire Department budget reflects the City’s continued commitment to public safety and emergency response. The increase is largely tied to the City’s proportional share of fire service costs, while the potential ballot measure would provide a dedicated funding source for future fire equipment needs.
Fire Department
FY 2027 Adopted Budget | Fort Bragg Page 210
Tourism Marketing and Promotion
Isaac Whippy
City Manager
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 Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 211
Organizational Chart
Tourism Marketing and Promotion
City Council
City Manager
Marketing Consultant Senior Administrative
Analyst
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 212
Strategic Goals and Objectives
Continue working on the revised 2024-2025
Integrated Communications Strategy, building on
early successes and learning gathered about how
programs and promotions can be improved.
Set a first month Strategic Evaluation to confirm
continued promotions and revised KPI’s 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 the current promotional calendar structure
(with the return of the Fort Bragg Photo Contest),
building on learning from both previously
established and new promotions to increase
participation and effectiveness.
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.
Maintain momentum and worked towards finalized
dates for the two major, tourist-attracting events:
Fort Bragg Bike Race and Fort Bragg Music
Festival.
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
KPI’s 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.
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 213
Fiscal year 2025-26 Top Accomplishments
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.
Substantial Increase in Paid Media Effectiveness.
With a significantly lower investment, Paid Promotions during shoulder season delivered substantially higher impressions and clicks.
The newly implemented Ongoing Paid Media campaign was launched and will continue to learn and grow.
Continue and Improve Search-Optimized Content.
Multiple online articles were created in a “listicle” or “top 10” style that is highly favored by search engine algorithms. (ex: Watering Holes, Vintage Shopping, Girls Trip) Substantial Increase in Shoulder Season Website Acquisition.
Aided by increased paid media effectiveness, site visits from January through March increased in 2026 from 29K to 40K unique visitors.
Substantial Increase in Annual Website Acquisition.
Aided by increased paid media effectiveness, site visits from June 2025 through May 26 increased from 103K to 129K unique visitors.
Creative Campaign Awareness Growing.
Having introduced the “Wander” creative direction, promoting Fort Bragg as a “hub” or “stepping off point” for activities on the North Coast, the direction infused a sense of fun and discovery into all communications.
Increased Hotelier Engagement & Promotions.
The return of the Great Fort Bragg Photo Contest – with the introduction of prizes, including $1,000 in cash to drive participation.
Room With A Brew – New promotion offering hotel vouchers for local beer during Brew Fest.
Winter Visit – The second year of the Winter Wonderland promotion featured a new sweepstakes for newsletter sign-ups offering a prize package with hotel stays, Skunk Train tickets, Botanical Gardens, whale watching, and more.
Whale Fest – Multiple events over one weekend with seasonal whale watching promoted.
Fort Bragg Blues Festival – Promotional support and expanded website revisions to introduce several new features of the festival.
Increased Merchant Support.
Fall and Summer Events Calendars – Updated and featured in outbound communications.
Gift Shopping – New landing page created to showcase gifts and categorize stores.
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 214
Performance/ Workload Metrics
Organic Digital Engagement (July 2025 to May 2026)
eNewsletter – 9,000 to 12,000 subscribers
Instagram – 24,700 to 25,500 followers
Facebook – 69,000 to 74,000 followers
Paid Media – Online Shoulder Season Promotions
405,000 to 641,000 Impressions
6,510 to 21,800 Site Clicks
Winter Site Traffic – January > March
17,000 – 2022
22,000 – 2023
27,000 – 2024
29,000 – 2025
40,000 – 2026
Annual Site Traffic (June > May)
62.300 – 2021 > 22
68,400 – 2022 > 23
94,000 – 2023 > 24
103,000 – 2024 > 25
129,000 – 2025 > 26
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 215
Fiscal Year 2026-27 Top Priorities
The primary objectives and priorities for the Visit Fort Bragg campaign moving into the 2026 summer season are to:
Keep alignment with the City of Fort Bragg Strategic Plan. Goal: 7 Communicate with Active Community Engagement.
Promote the image of Fort Bragg: Build on the City Brand that celebrates and promotes Fort Bragg’s unique identity and offerings.
Continue to Wander Creative Direction:
Infuse all destination marketing communications with calls to use Fort Bragg as a home base for visitation.
SEO Focus:
Continue site traffic growth
Sharpen target focus
Continue to Improve Paid Media Effectiveness:
Continue ongoing paid media campaign
Exceed success results from previous year in all promotions Major Event Progress:
Music Festival – Prepare for Fort Bragg Music Festival in fall of 2027 Shoulder Season Prioritization:
Continue budget “bulge” to achieve a significant increase in visitor engagement during shoulder season.
Younger Demographic Skew:
Continue targeting younger audience
Photo Contest:
Return and expand Great Fort Bragg Photo Contest
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 216
Expenditures by Department
A major focus of the FY 2026–27 budget is strengthening shoulder-season tourism. The City is building on successful existing events such as the Whale Festival and Magic Market while supporting new and expanded events such as the Fort Bragg Blues Festival, Timber and Tides, and mountain bike events. These efforts are intended to increase overnight stays, activate downtown and public spaces, support restaurants and retailers, and generate additional local spending during slower periods of the year.
The increased investment in Visit Fort Bragg also supports broader destination marketing efforts that promote Fort Bragg as a year-round coastal destination. This includes marketing campaigns, event promotion, visitor engagement, brand development, digital outreach, and partnerships that improve the City’s ability to compete for visitors in a changing tourism market.
Looking ahead, the City is also evaluating the best long-term model for Visit Fort Bragg. This may include discussion of stronger regional partnerships, including potential collaboration with Visit Mendocino, to expand marketing reach, leverage additional resources, and strengthen Fort Bragg’s position within the broader Mendocino Coast visitor economy.
Historical Expenditures by Department
4321 - Marketing & Promotions
Visit Fort Bragg / Tourism Marketing and Promotion
The FY 2026–27 Tourism Marketing and Promotion budget totals $355,000, which is consistent with the FY 2025–26 estimated year-end amount. This reflects the City’s continued commitment to reinvesting tourism-related revenue back into destination marketing, visitor attraction, community events, and visitor-serving activities. $$223377KK $$223377KK
$$333311KK
$$335555KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 217
FY27 Expenditures by Department
4321 - Marketing & Promotions $355,000 100.00%
For the Tourism Marketing and Promotion Department's Fiscal Year Expenditures by Department, the total expenditure is $355,000, which accounts for 100% of the department's fiscal year expenditures. This amount is allocated entirely to the category 4321 - Marketing & Promotions.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4321- Marketing &
Promotions
$236,514 $330,886 $355,000 7.3%
Total Expenditures $236,514 $330,886 $355,000 7.3%
355K
Expenditures by Department
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 218
Expenditures by Expense Account Summary
In FY2027, the Tourism Marketing and Promotion Department's total expenditures increased significantly to $355,000, representing a 135.28% rise from FY2026's total of $150,886. The largest category, Materials & Services, grew substantially to $320,000, accounting for 90.14% of the total budget. This category increased by $219,114, or 217.19%, compared to the previous year.
Conversely, Other Expenditures decreased to $35,000 in FY2027, making up 9.86% of the total budget. This category saw a reduction of $15,000, or 30%, from FY2026. Notably, this marks a reversal from the prior year's trend where Other Expenditures had increased dramatically.
Overall, the FY2027 budget reflects a major shift with a strong emphasis on Materials & Services, which now constitutes the vast majority of expenditures, while Other Expenditures have declined both in absolute terms and as a share of the total budget.
FY27 Expenditures by Expense Account Summary
Materials & Services $320,000 90.14%
Other Expenditures $35,000 9.86%
For the Tourism Marketing and Promotion Department's Fiscal Year Expenditures by Expense Account Summary, Materials & Services account for $320,000, representing 90.14% of the total expenditures. Other Expenditures make up $35,000, which is 9.86% of the total.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Materials & Services $235,131 $280,886 $320,000 13.9%
Professional
Services
110-4321-0319 $191,734 $180,000 $180,000 -
Meetings/Marketin
g & Promotion
110-4321-0371 $365 $886 - -100.0%
VFB Committee 110-4321-0382 $42,101 $100,000 $140,000 40.0% Books &
Subscription
110-4321-0384 $931 - - -
Other Expenditures $1,383 $50,000 $35,000 -30.0%
Events/Fireworks 110-4321-0619 $1,383 $50,000 $35,000 -30.0% 355K
Expenditures by Expense Account Summary
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 219
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total Expenditures $236,514 $330,886 $355,000 7.3%
Overall, the FY 2026–27 Visit Fort Bragg budget reflects a clear reinvestment strategy. By increasing funding for marketing, events, promotions, and visitor-serving activities, the City is working to strengthen the local tax base, support small businesses, increase year-round economic activity, and improve long-term General Fund revenue stability. The goal is to use tourism dollars responsibly and strategically to support both residents and visitors while reinforcing Fort Bragg’s identity as a vibrant and welcoming coastal destination.
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 220
Revenues by Revenue Source Summary
In FY2027, the Tourism Marketing and Promotion Department's total revenue is budgeted at $15,000, representing a 100% increase from the previous year's total of $0 in FY2026. The entire revenue amount in FY2027 comes from the category "Other Revenue," which accounts for 100% of the total revenue. This marks a significant change from FY2026, where "Other Revenue" was $0 and contributed 0% to the total revenue. The introduction of $15,000 in "Other Revenue" is the largest increase observed in the department's revenue sources for FY2027.
FY27 Revenues by Revenue Source Summary
Other Revenue $15,000 100.00%
The Tourism Marketing and Promotion Department's Fiscal Year Revenue by Revenue Source Summary consists solely of Other Revenue, which amounts to $15,000 and represents 100% of the total revenue for the fiscal year.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Other Revenue - - $15,000 -
Miscellaneous
Revenue
110-4321-3998 - - $15,000 -
Total Revenues - - $15,000 -
15K
Revenues by Revenue Source Summary
Tourism Marketing and Promotion Department
FY 2027 Adopted Budget | Fort Bragg Page 221
Community Development Department
Isaac Whippy
Acting CDD Director
Support the sustainable development of a vibrant economy, an attractive and functional built environment, and topnotch public and private development projects by providing exemplary:
i. Long-range planning;
ii. Current project permitting;
iii. Housing & economic development;
iv. Some grants
The Community Development Department is currently comprised of three staff positions; an Associate Planner, an Assistant Planner/Code Enforcement Officer, and an Administrative Assistant. 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 and economic development, facilitating development, and helping 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, Land Use Code Updates, General Plan Amendments, 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 find a path forward for new development proposals, while also ensuring that new development proposals comply with the City's General Plan and Land Use regulations through the City's permitting process.
Permitting: CDD processes and approves all building permits, sign permits and Limited Term Permits. CDD also reviews all business licenses for approval.
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 222
Organizational Chart
Community Development Organizational Chart
Vacant
Community Development
Director
Community Development
Sarah Peters
Associate Planner
Community Development
Lisi Horstman
Administrative Assistant
Community Development
Valerie Stump
Assistant Planner
Community Development
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 223
Strategic Goals and Objectives
Continue to work on improving permitting
processes through implementation of new
software, regulatory code amendments and
coordination with other departments and agencies
for a more streamlined, wholistic, and facilitative
experience for applicants.
Process all permits in a timely manner and with ex
ceptional customer service.
Implement policy changes to facilitate strategic
goals for downtown revitalization.
Continue efforts to stabilize and strengthen the
Department through effective staff training and
development programs and full staffing levels.
Complete the LCP Amendment initiated in 2025, to
bring the Coastal Land Use and Development Code
in line with updates made to the Inland Land Use
and Development Code.
Conduct public outreach, assess community needs
and update the 2019 Housing Element for adoption
in 2027.
Revise additional General Plan Elements, such as
Conservation, Open Space, Energy, and Parks
(Element 4) and Safety (Element 7), as required by
HCD.
Seek grants for priority City projects and activities.
Continue to undertake and implement new City pr
ojects.
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 224
Fiscal year 2025-26 Top Accomplishments
Implementation, in conjunction with Public Works, of a new, online permitting platform to streamline permitting.
Implementation of new Code Enforcement software to better organize and streamline cases and advisory noticing.
Several Entitlements were approved, including those for a large Multifamily Residential project, a new Library Annex, two Coastal Trail Scenic Tower Viewer Binoculars on the Coastal Trail, and assorted Coastal Development Permits, Lot Line Adjustments, and Design Reviews.
12 Housing Building Permit applications were processed and approved. These include Single Family Residences, Apartments and Accessory Dwelling Units.
26 solar installation applications were approved.
Ordinance amendments adopted include: Pro Housing Parking, Prohousing Design Review, Emergency Shelters, Accessory Dwelling Units, and Urban Lot Splits, as well as a Local Coastal Plan Amendment to bring the Coastal Land Use and Development Code current with previous changes to the Inland Land Use and Development Code.
Successful submittal of the Pro-housing application to the California Department of Housing and Community Development.
Implementation of Central Business District Revitalization efforts.
Scenic Tower Viewers North Coastal Trail
Library Annex Site Plan
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 225
Performance/ Workload Metrics
INDICATORS 2022 2023 2024 2025
Development Permits (Coastal Development Perm
its, Use Permits, Design
Review, Limited Term Permits, Subdivisions, etc.)
83 117 111 91
CEQA Documents (EIRs, MNDs, NDs) 2 1 1 1
Building Permits 136 172 145 134
Legislative Activity 4 7 12 14
Draft Work/Ongoing Tasks 1 1 9 11
Grants 1 14* - 1
Business Licenses-New Awarded 90 146 96 124
Sign Permits 10 20 20 20
No. Planning Commission Staff Reports 21 10** 24 25
No. Planning Resolutions 30 10 26 19
No. CDC Staff Reports 12 13 15 8
Address Listings 8 9 18 19
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 226
Fiscal Year 2026-27 Top Priorities
Add to permit streamlining efforts underway by making refinements to the online permitting process and by increasing efficiencies between the City, third party building departments, and outside agencies.
Conduct public outreach, assess community needs and update the 2019 Housing Element for adoption in 2027.
Update Open Space and Safety elements as required by HCD.
Strengthen the Community Development Department through effective staff training, mentorship, development and recruitment as needed.
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.
Explore options for going paperless, including digitizing existing files.
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 227
Personnel Summary
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 CDD Department 4.3 4.8 4.8 3 3.5 4 4 3 3.5
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 228
Expenditures by Department
Historical Expenditures by Department
4320 - Community Development
In FY2027, the Community Development Department's total expenditures reached $1.3 million, representing a 126.41% increase from the previous year's total of $578,059. This department accounted for 100% of the total expenditures in both years.
The increase of $730,719 in FY2027 is the largest change observed, significantly surpassing the $191,682 increase seen in FY2026. This substantial growth highlights a major expansion in the Community Development Department's budget compared to the prior period.
FY27 Expenditures by Department
4320 - Community Development $1,308,778 100.00%
The Community Development Department's fiscal year expenditures total $1.3 million, representing 100% of the department's budget.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4320 - Community
Development
$386,377 $578,059 $1,308,778 126.4%
Total Expenditures $386,377 $578,059 $1,308,778 126.4%
$$884411KK
$$338866KK
$$557788KK
$$$111,,,333000999KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
1.31M
Expenditures by Department
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 229
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 230
Expenditures by Expense Account Summary
The FY 2026–27 Community Development Department expenditure budget totals approximately $1.31 million. The department includes planning, permitting, housing, code compliance, development review, and related community development functions that are essential to implementing City Council priorities around housing production, business support, permitting efficiency, economic development coordination, and long-term land use planning.
FY27 Expenditures by Expense Account Summary
Allocation to ISF $675,158 51.59%
Salaries $418,305 31.96%
Benefits $188,815 14.43%
Materials & Services $26,500 2.02%
Salaries are budgeted at $418,305, representing 31.96% of total department expenditures. Salaries are projected to increase by approximately 55%, primarily due to the hiring of the new Community Development Director, who is expected to begin in July. The department has operated without a permanent director for the last couple of years, which has limited internal capacity and increased reliance on outside support. The prior fiscal year also included salary savings due to the Permit Technician position being vacant during the last two quarters of the fiscal year.
Benefits are budgeted at $188,815, representing 14.43% of total expenditures, and are increasing from approximately $96,000 in the prior year. This increase reflects the addition of the Community Development Director, filled staffing capacity, and higher medical, dental, retirement, payroll tax, and related benefit costs across the organization.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $189,248 $277,389 $418,305 50.8%
Salaries &Wages,
Regular
110-4320-0101 $184,474 $266,033 $414,071 55.6%
Overtime 110-4320-0102 $695 $500 $3,755 650.9%
Comp Time Payout 110-4320-0103 $3,464 $6,000 - -100.0%
Vacation Payout 110-4320-0104 $614 $2,644 - -100.0%
Sick Leave Payout 110-4320-0105 - $1,612 - -100.0%
Other Pay 110-4320-0109 - $600 $480 -20.0%
Benefits $61,338 $96,437 $188,815 95.8%
1.31M
Expenditures by Expense Account Summary
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 231
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Misc Insurance
Premiums & Fees
110-4320-0210 $493 $682 $638 -6.5%
Medical Premium
Contribution
110-4320-0211 $27,262 $42,727 $80,720 88.9%
Dental Premiums 110-4320-0213 $924 $1,600 $3,161 97.6%
Vision Care 110-4320-0214 $218 $500 $1,424 184.7%
Pers 110-4320-0220 $15,438 $22,691 $50,199 121.2%
Worker's Comp
Premium
110-4320-0231 $2,525 $7,198 $20,997 191.7%
FICA/Medicare 110-4320-0252 $14,477 $21,039 $31,676 50.6% Materials & Services $89,623 $60,289 $26,500 -56.0%
Professional
Services
110-4320-0319 $76,250 $50,000 $10,000 -80.0%
Dues &
Memberships
110-4320-0320 $361 $500 $500 -
Legal Notices 110-4320-0364 $5,502 $4,000 $6,000 50.0%
Training/Travel
Reimbursement
110-4320-0366 $5,583 $4,000 $8,000 100.0%
Meetings/City
Business
110-4320-0371 $206 $500 $1,000 100.0%
Small Tools &
Equipment
110-4320-0381 $1,606 $1,289 $1,000 -22.4%
Books &
Subscriptions
110-4320-0384 $115 - - -
Allocation to ISF $46,169 $147,207 $675,158 358.6%
Allocation to IT IS 110-4320-0396 $37,046 $26,745 $84,535 216.1% Alloc to Facilities
Maint
110-4320-0397 $9,123 $895 $9,123 918.9%
Overhead
Allocation
110-4320-0800 - $336,668 $581,500 72.7%
Cost Allocation
contra exp
110-4320-0802 - -$217,101 - -100.0%
Allocated Personnel
Costs
- -$3,263 - -100.0%
Salary/Benefits
Allocation
110-4320-0801 - -$3,263 - -100.0%
Total Expenditures $386,377 $578,059 $1,308,778 126.4%
Materials and Services are budgeted at $26,500, representing 2.02% of total expenditures. With the addition of a permanent director and more stable staffing, the department is expected to rely less on outside contract planning support. Bringing more work in-house should improve consistency, responsiveness, institutional knowledge, and coordination with applicants, while reducing the need for certain outside planning and DDA-related contract services over time.
The largest expense category is Allocation to Internal Service Funds, budgeted at $675,158, or 51.59% of total expenditures. This allocation reflects the department’s share of citywide support costs, including information Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 232
technology, facilities, fleet, administration, finance, legal, and other internal services necessary to support Community Development operations.
Overall, the FY 2026–27 Community Development Department budget reflects an important rebuilding of internal capacity. The addition of a permanent director is a major step toward improving leadership, customer service, permitting coordination, housing implementation, code compliance, development review, and support for City Council priorities. While salaries and benefits are increasing, the investment is intended to strengthen department performance and reduce reliance on outside consultants where work can be handled more effectively in-house.
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 233
Revenues by Revenue Source Summary
In FY2027, the Community Development Department's total revenue is budgeted at $157,111, marking a significant increase from the previous year's total of $0. This represents a complete restoration and growth of revenue sources compared to FY2026.
The largest revenue source in FY2027 is Charges for Services, accounting for $76,511 or 48.7% of the total revenue. This category increased by $76,511 from FY2026, where it had no recorded revenue. Reimbursements follow as the second largest source, contributing $41,000 or 26.1% of total revenue, up from $0 in the prior year.
Licenses & Permits generate $16,600, representing 10.57% of the total, while Fines & Forfeitures contribute $12,000 or
7.64%. Both categories also show increases from zero in FY2026. Intergovernmental revenue is budgeted at $10,000, making up 6.36% of the total, and Other Revenue accounts for $1,000 or 0.64% of the total budgeted revenue.
Overall, all major revenue categories experienced increases from FY2026 to FY2027, with Charges for Services and Reimbursements showing the most substantial growth. This shift reflects a full recovery and expansion of revenue streams for the department in FY2027.
FY27 Revenues by Revenue Source Summary
Charges for Services $76,511 48.70%
Reimbursements $41,000 26.10%
Licenses & Permits $16,600 10.57%
Fines & Forfeitures $12,000 7.64%
Intergovernmental $10,000 6.36%
Other Revenue $1,000 0.64%
The Community Development Department's Fiscal Year Revenue by Revenue Source Summary includes Charges for Services at $76,511, representing 48.7% of the total revenue. Reimbursements account for $41,000, or 26.1%. Licenses & Permits contribute $16,600, which is 10.57% of the revenue. Fines & Forfeitures make up $12,000, equating to 7.64%.
Intergovernmental revenue is $10,000, comprising 6.36%. Lastly, Other Revenue totals $1,000, representing 0.64% of the fiscal year revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements $17,551 - $41,000 -
157K
Revenues by Revenue Source Summary
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 234
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
City Exp Reimb -
DDA
110-4320-3415 $17,551 - $40,000 -
Interfund Reimb -
CDD
110-4320-3497 - - $1,000 -
Intergovernmental $994 - $10,000 -
Grant Staff Time
Reimb
110-4320-3318 $994 - $10,000 -
Charges for Services $21,391 - $76,511 -
Const & Demo Ord.
Fee
110-4320-3424 $1,815 - $5,000 -
Community Dev
Fees
110-4320-3734 $19,576 - $51,511 -
Plan Checks/Bldg
Inspections
110-4320-3736 - - $20,000 -
Fines & Forfeitures $25,012 - $12,000 -
Code Enforcement
Fees
110-4320-3735 $25,012 - $12,000 -
Licenses & Permits $12,025 - $16,600 -
Business License
Surcharge
110-4320-3702 $2,391 - $3,000 -
Sign Application 110-4320-3715 - - $200 -
Grading Permits 110-4320-3732 $1,185 - $1,400 -
Building Permit
Surcharge
110-4320-3733 $8,449 - $12,000 -
Other Revenue - - $1,000 -
Miscellaneous 110-4320-3998 - - $1,000 -
Total Revenues $76,972 - $157,111 -
Community Development Department
FY 2027 Adopted Budget | Fort Bragg Page 235
Public Works
John Smith
Director of Public Works
The Public Works Department provides, operates, and maintains the essential infrastructure and services that ensure a safe and convenient environment for Fort Bragg’s residents, businesses, and visitors. The Department’s core responsibilities encompass a wide range of municipal services, including mapping, inspection, and the management of capital projects. Key operations include the maintenance of City-owned facilities, parks, and streetscapes, as well as the management of water intake, treatment, and distribution. Additionally, the Department ensures environmental compliance through the implementation of organic food waste diversion (SB 1383) and storm water runoff management (NPDES), alongside the reliable collection and treatment of wastewater.
The Public Works Department operates through six specialized divisions: Administration/Engineering, Parks & Facilities, Corporation Yard & Fleet, Street Maintenance, Water Enterprise, and Wastewater Enterprise.
The Administration and Engineering Division provides essential fiscal management and technical support, overseeing the City’s Capital Improvement Program (CIP) and maintaining regulatory permit compliance. Parks & Facilities manages the upkeep of City buildings, grounds, and street trees, while the Corporation Yard & Fleet Division handles street maintenance—including signage and striping—and the repair of critical utility infrastructure like water meters and fire hydrants. Our field crews remain on-call for emergency repairs, such as water leaks and sewage overflows, and provide vital support for civic events. Notably, the Water and Wastewater Enterprises are managed as distinct funds and are detailed in their own sections of this budget. To better meet community needs, the Department recently expanded its expertise to include housing and environmental review capabilities.
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 236
Organizational Chart
Public Works Department
Director of Public Works
Operations Manager
Operations Supervisor
Treatment
Environmental
Compliance Coordinator
Treatment Plant Operators
(7)
Part Time WW/W (.5)
Operations Supervisor
Maintenance
Mechanic
Maintenance Workers (10)
Assistant Director of
Engineering
Assistant Engineer (2)
Administrative Assistant
Engineering Technicians
(2)
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 237
Strategic Goals and Objectives
Maintain 100% compliance with evolving federal,
State, and local regulations across all City
infrastructure and facility operations.
Empower staff through comprehensive safety and
technical skills training, ensuring team members
have the resources to perform high-quality work
safely.
Deliver capital projects on time and within budget
through rigorous inspection and management,
whether handled internally or via expert
consultants.
Aggressively pursue external grants and innovative
cost-saving measures to reduce the financial
burden on the General and Enterprise Funds.
Implement energy-efficient upgrades across City
facilities and pioneer new sustainability initiatives
in line with citywide environmental goals.
Enhance the city’s transportation network by
prioritizing safety and accessibility for pedestrians,
cyclists, and motorists alike.
Prioritize customer satisfaction by maintaining a
high standard of responsiveness to citizen inquiries
and infrastructure concerns.
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 238
Fiscal year 2025-26 Top Accomplishments
2025 Streets Projects: Under the Pavement Preservation project, 7.2 miles of City streets received a rapidsetting slurry seal, asphalt pavement patching, and crack sealing, along with the improvement of 17 curb ramps to ADA standards. This contract was awarded to Argonaut Constructors in June 2025 and reached completion in December 2025. Additionally, the Stop Gap Patch Paving project targeted severely degraded street segments not scheduled for improvement within the next three years, including South Street, Cypress Street, Pine Street, Harold Street, Cedar Street, and Taubold Court. Also awarded to Argonaut Constructors in June 2025, this secondary effort was completed in November 2025.
Oneka Seawater Desalination Buoy Design Pilot Study: The City and Oneka Technologies are partnering to deploy California’s first wave-powered desalination project, which will take place approximately ½ mile offshore from a modular buoy. The system utilizes a wave-actuated pump to move seawater through reverse osmosis membranes, delivering fresh water to the City’s Wastewater Treatment Facility via an underwater pipe. The City was awarded $1,490,000 by the Department of Water Resources to complete this pilot study. All necessary permits for the project have now been obtained, and the buoy is expected to be in the water by June 2026.
Facility Solar Project: This project involves the installation of solar energy systems at six City facilities, including the Water Facility, Wastewater Facility, Police Department, Fire Department, and the CV Starr Community Center.
The contract for this sustainability initiative was awarded to Syserco Energy Solutions in June 2024. Systems have been successfully installed at all project sites, with final system integration and project completion expected by June 2026.
Bainbridge Park Improvements: In June 2023, the City was awarded $2M by the State Park Program Funding Prop 68 for the implementation of the Bainbridge Park Master Plan. A.B.S. Builders was awarded the construction contract in April 2025, and the project was successfully completed in April 2026. Improvements included the construction of a new multi-use pavilion and an artificial surface soccer pitch with lighting, alongside new public art, landscaping, and a master lighting control system. The project also featured the installation of poured ADA surfacing for the playground, a new camera system, cosmetic and maintenance upgrades to the existing bathroom facilities, and the successful incorporation of existing drainage into the park layout.
Town Hall Retrofit & Bathroom Remodel: This project addressed critical infrastructure needs by repairing moisture damage to the Town Hall building and modernizing the interior facilities. The scope included replacing windows and exterior molding, repairing structural damage near entryways, and updating storage and A/V areas.
Additionally, the restrooms were fully retrofitted to improve visibility and accessibility for public use. The comprehensive project—which encompassed mechanical, electrical, and plumbing upgrades—was awarded in March 2025 and reached completion in December 2025.
Raw Water Line Replacement : The raw water line consists of 15,000 linear feet of transmission line and appurtenances stretching from the City’s Water Treatment Facility to the Summers Lane Reservoir and from Highway 20 to Waterfall Gulch. This pipeline is critical to securing the supply of raw water from the City’s highestquality sources, as the existing infrastructure is nearing the end of its service life. In 2022/23, the City was awarded an $8,800,000 grant for the completion of this project, and construction work officially commenced in April 2024 and is ongoing.
Water Treatment Plant Overhaul : The City completed a significant rehabilitation of the water treatment plant in January 2026. This extensive project, awarded to Wahlund Construction, included the rehabilitation of the Filter Treatment Units (FTUs) and Tank #2, as well as critical upgrades to plant piping, flow meters, and valves.
Improvements also featured the repair and construction of treatment plant buildings, demolition of the old clarifier, and lining of the raw water and backwash ponds. Additionally, the project modernized operations with upgrades to the Supervisory Control and Acquisition (SCADA) system, replacement of chemical feed pumps, and relocation of the laboratory. This work was supported by a $12,200,000 grant from the Drinking Water State Revolving Fund.
EV Fleet and Charging Station: Following City Council direction in September 2022, the City utilized USDA funding to acquire six fully electric vehicles for the Police Department. To support the transition, this project included the purchase and installation of specialized charging equipment, consisting of two Level-II AC Chargers and two Level-III DC Fast Chargers from ChargePoint. Construction was successfully completed in June 2025.
Art and Recycling Beautification: Supported by a $267,000 grant from the Clean California Local Grant Program, this project was successfully completed in June 2026. The initiative resulted in the curation and installation of 55 new and 20 renovated dual waste/recycling bins, which feature eye-catching art wraps and are strategically placed in three high-trash generating areas across the City. A key highlight of the project was the City's partnership with the Fort Bragg Unified School District art department, which allowed for the use of studentcreated artwork to decorate the bins.
Water Meter Replacement Project: Funded by the Community Development Block Grant (CDBG) program, this project involved the comprehensive removal of existing water meters and the installation of new ultrasonic meters throughout the City of Fort Bragg. The system utilizes a cellular-based, fixed-network meter reading technology to improve accuracy and operational efficiency. Although the installation phase began in 2023 and faced industry-wide equipment delays, the project was successfully finalized and reached full completion in July 2025.
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 239
Police Department Security Retrofit: This project enhanced the safety, accessibility, and utility of the Police Department facility through three primary improvements. The work included the installation of a new ADAcompliant, power-operated single-slide front entrance door system and the addition of a new fingerprint station near the lobby to improve employee safety and operational efficiency. Furthermore, the project involved significant upgrades to the interior flooring systems within the break and locker rooms. The contract was awarded to Jess Construction in April 2025, and all work was completed in April 2026.
Biosolids Material Storage Building: To enhance wastewater operations, the City constructed a specialized facility at the Wastewater Treatment Plant designed for the protected drying of biosolids. The structure features a wood-frame design on a concrete stem wall with durable cement fiber siding and a membrane roof. Measuring 50 feet by 100 feet, the building provides a significant increase in sheltered storage capacity to protect byproducts from the elements. The contract was awarded to FRC, Inc. in August 2025, and the project was successfully completed in January 2026.
Dryer Building Reconstruction: This project at the Wastewater Treatment Plant involves replacing the existing metal structure housing the biosolids dryer with a more durable wood-frame building. Constructed within the same footprint as the original structure, the project includes the demolition of the old building, foundation repairs, and the installation of two new rolling service doors. The contract was awarded to August-Jaye, Inc. in January 2026, with full completion anticipated by July 2026.
Municipal Broadband Utility Project: This project involves the city-wide construction of a fiber-to-the-premise (FTTP) network, providing households and businesses throughout the community with access to reliable, highspeed broadband. The digital infrastructure consists of middle-mile distribution systems, a centralized data center at the CV Starr Center, and a network of distribution areas equipped with splitter vaults to serve residential and commercial locations. Designed for future growth, the network includes extra conduit capacity and features a partnership with the California Department of Technology for enhanced resiliency. The contract was awarded to HP Communications in March 2025, with infrastructure construction anticipated to be complete in June 2026, followed by restoration and customer drops as separate phases.
CV Starr Projects: Several projects were completed at the C.V. Starr Community Center this fiscal year, including the Skylight Replacement Project, which replaced the south-facing fiberglass paneling on the ridge-mounted skylight system, and the HVAC Replacement and Improvements Projects, which involved installing two new central air handlers for the natatorium.
Projects In Design: Reservoir property, Trash capture, Willow Street Pedestrian Improvements, Systematic Improvements to Unsignalized Intersections, Brush Creek Culvert Replacement, Other Projects: Other miscellaneous projects completed this year include, Facilities Camera and Police Department Access Control, Tribal Learning Center, City Hall Flooring Update, Recycled Water Feasibility Study, Biosolids Feasibility Study, Distribution System Master Plan, Collection System Master Plan Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 240
Performance/ Workload Metrics
INDICATORS 2019 2020 2021 2022 2023 2024 2025
PUBLIC WORKS
Total cost of Projects budgeted - CIP $9.4 M $5 M $20 M $24 M $32 M $30.2 M $36 M Grading Permits 6 3 1 1 5 2 3
Encroachment Permits issued 48 41 35 57 34 40 34
Traffic Committee requests processed 19 25 27 17 19 19 15
MAINTENANCE
Streets (miles) 27.5 27.5 27.5 27.5 27.75 27.75 27.75
Alleys (miles) 19 19 19 19 19 19 19
Storm drains (miles) 10 10 10 10 10 10 10
Miles of Streets Swept 847.5 835 763.5
Potholes filled (yards) 60 80 80
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 241
Fiscal Year 2026-27 Top Priorities
Workforce Excellence & Well-being: Maintain an optimally sized, highly skilled workforce by prioritizing employee satisfaction and professional development to meet operational demands effectively.
Permitting Optimization: Partner with the Planning Department to launch Accela, streamlining the permitting process for increased efficiency and transparency.
Coordinate with the new Parks & Recreation Department to transition Parks and Facilities.
Infrastructure Reliability:Execute regular maintenance of roads and sidewalks to ensure a safe transportation network. This year, Public Works will transition to self-performing asphalt repairs, a strategic shift designed to improve responsiveness to community complaints and elevate repair quality. To support this transition, the Department will invest in specialized heavy machinery, reducing reliance on external contractors and allowing for more agile, high-standard maintenance of the City's 27.75 miles of streets.
Water & Sewer Stewardship: Ensure public health through the reliable operation of water and wastewater systems.
Emergency Preparedness: Update and refine emergency response plans for natural disasters and extreme weather to bolster community resilience and safety.
Sustainable Waste Management: Advance environmental goals by implementing robust recycling and organic food waste diversion programs to minimize landfill impact Modernized Transportation: Enhance traffic flow and road safety while developing sustainable, multi-modal transportation options for the community.
Climate Resilience Initiatives: Prioritize long-term infrastructure viability through key projects, including the Facilities Solar Project, reservoir design, recycled water expansion, and Oneka desalination.
Community Collaboration: Foster transparency and trust by engaging residents and stakeholders through proactive outreach and feedback loops on all public works initiatives.
Digital Transformation: Expand the use of GIS mapping, asset management software, and smart sensors to drive data-informed decision-making and operational efficiency.
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 242
Personnel Summary
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 Public Works Department 12.6 14 14 15.8 19 21.5 28 18.5 20.5 19 Enterprise Department 8 8 8 8 8 7 7.5 7.5 7.5 10
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 243
Expenditures by Department
Historical Expenditures by Department
4522 - Streets-Storm Drains 4840 - Traffic Safety 4570 - Corporation Yard 4392 - Parks & Facilities 4520 - Street Maintenance 4330 - Engineering The Public Works Department's total expenditures for FY2027 increased by 5.23% to $3.3 million compared to FY2026's $3.1 million. Engineering became the largest expenditure category, rising 26.18% to $1.3 million and representing 39% of the total budget, up from 32.52% the previous year.
The Corporation Yard category experienced the most significant increase, surging by 1,134.1% to $868,423, which is
26.55% of the total budget, a substantial rise from its 2.26% share in FY2026. Conversely, Street Maintenance saw a notable decrease of 53.64%, dropping to $481,810 and accounting for 14.73% of the total, down from 33.43% in the prior year.
Other categories with decreases include Parks & Facilities, which declined by 22.38% to $406,566 (12.43% of total), Traffic Safety, down 57.02% to $120,945 (3.7% of total), and Streets-Storm Drains, which fell 35.5% to $117,903 (3.6% of total). These shifts reflect a redistribution of expenditures within the department, with Engineering and Corporation Yard gaining larger shares while several other categories contracted.
FY27 Expenditures by Department
4330 - Engineering $1,275,660 39.00%
4570 - Corporation Yard $868,423 26.55%
4520 - Street Maintenance $481,810 14.73%
4392 - Parks & Facilities $406,566 12.43%
4840 - Traffic Safety $120,945 3.70%
4522 - Streets-Storm Drains $117,903 3.60%
$2M $2M
$3M
$3M
FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M
$4M
3.27M
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 244
The Public Works Department's Fiscal Year Expenditures by Department include Engineering at $1.3 million, representing 39% of the total. The Corporation Yard accounts for $868,423, or 26.55%. Street Maintenance expenditures are $481,810, making up 14.73%. Parks & Facilities receive $406,566, which is 12.43% of the budget. Traffic Safety is allocated $120,945, corresponding to 3.7%, and Streets-Storm Drains have an expenditure of $117,903, or 3.6%.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4330 - Engineering $932,323 $1,011,004 $1,275,660 26.2% 4392 - Parks & Facilities $269,003 $523,781 $406,566 -22.4% 4520 - Street
Maintenance
$360,903 $1,039,375 $481,810 -53.6%
4522 - Streets-Storm
Drains
$92,981 $182,789 $117,903 -35.5%
4570 - Corporation Yard $553,120 $70,369 $868,423 1,134.1% 4840 - Traffic Safety $65,360 $281,402 $120,945 -57.0%
Total Expenditures $2,273,691 $3,108,720 $3,271,308 5.2% Expenditures by Department
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 245
Expenditures by Expense Account Summary
The FY 2026–27 Public Works Department expenditure budget totals approximately $3.3 million, representing an increase of $162,515, or 5.23%, compared to the FY 2025–26 estimated year-end amount of approximately $3.1 million.
The department includes Streets, Engineering, Storm Drains, Parks, Facilities, and Corporation Yard operations. These services are essential to maintaining the City’s physical infrastructure, public spaces, facilities, stormwater system, streets, sidewalks, and day-to-day operational support.
FY27 Expenditures by Expense Account Summary
Salaries $1,232,766 37.68%
Materials & Services $739,298 22.60%
Allocation to ISF $682,982 20.88%
Benefits $616,262 18.84%
Salaries are the largest expense category, budgeted at approximately $1.2 million, or 37.68% of total department expenditures. Salaries are increasing by approximately 5.54%, primarily due to cost-of-living adjustments, internal promotions, step increases, and the addition of capacity within the Corporation Yard to bring their total FTE's back to pre-pandemic levels. The FY 2026–27 Budget includes a new Maintenance Worker II position to strengthen the City’s internal Streets Division and improve the City’s ability to perform street maintenance, sidewalk work, storm drain support, and other public infrastructure tasks in-house.
Benefits are budgeted at $616,262, or 18.84% of total expenditures, representing an increase of approximately 9.08% from the prior year. Benefit costs continue to increase due to medical, dental, retirement, workers’ compensation, and related personnel costs. Medical costs through CIRA remain a significant citywide pressure, with Public Works also experiencing higher benefit costs as part of this broader organizational trend.
Materials and Services are budgeted at $739,298, or 22.60% of total expenditures. This represents a decrease of 31.56% compared to the FY 2025–26 estimated year-end amount. The reduction reflects changes in department operating needs and budget allocations, while still maintaining funding for contracted services, supplies, repairs, equipment, utilities, and other operating costs necessary to support Public Works operations.
The Corporation Yard budget also reflects the City’s continued effort to improve service delivery and better align staff resources with community needs. The City has outsourced janitorial and landscaping services to free up Public Works staff for higher-priority maintenance, infrastructure, and facility tasks. This approach allows internal staff to focus more time on streets, sidewalks, storm drains, parks, facilities, and deferred maintenance needs.
The department is also working toward improved task tracking and asset management through software and process improvements. Better tracking of work orders, maintenance requests, assets, and staff assignments will help the City organize work more effectively, identify inefficiencies, prioritize maintenance needs, and improve accountability across Public Works operations.
3.27M
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 246
Overall, the FY 2026–27 Public Works budget reflects a continued investment in the City’s core infrastructure and maintenance responsibilities. While total expenditures are increasing moderately, the budget is focused on strengthening internal capacity, improving operational efficiency, reducing reliance on outside work where appropriate, and supporting safer, cleaner, and better-maintained public infrastructure for residents, businesses, and visitors.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries
4330 -
Engineering
Salaries &
Wages, Regular
110-4330-0101 $542,368 $595,000 $713,078 19.8%
Overtime 110-4330-0102 $1,069 $2,500 $6,512 160.5%
Comp Time
Payout
110-4330-0103 $352 $183 $1,000 446.4%
Vacation Payout 110-4330-0104 - $5,286 - -100.0%
Other Pay 110-4330-0109 $31,214 $40,856 $11,640 -71.5%
Total 4330 -
Engineering
$575,003 $643,825 $732,230 13.7%
4570 - Corporation
Yard
Salaries &
Wages, Regular
110-4570-0101 $300,908 $490,960 $485,337 -1.1%
Overtime 110-4570-0102 $5,580 $7,996 $10,772 34.7%
Comp Time
Payout
110-4570-0103 $2,279 $5,000 - -100.0%
Vacation Payout 110-4570-0104 $686 $3,000 - -100.0%
Other Pay 110-4570-0109 $12,651 $17,293 $4,427 -74.4%
Total 4570 -
Corporation Yard
$322,105 $524,249 $500,536 -4.5%
Total Salaries $897,108 $1,168,074 $1,232,766 5.5%
Benefits
4330 -
Engineering
Misc Insurance
Premiums &
Fees
110-4330-0210 $1,608 $1,410 $1,071 -24.0%
Medical
Premium
Contribution
110-4330-0211 $75,227 $83,080 $119,056 43.3%
Dental
Premiums
110-4330-0213 $3,786 $4,470 $6,739 50.8%
Vision Care 110-4330-0214 $1,196 $1,182 $3,322 181.1%
Pers 110-4330-0220 $67,220 $82,569 $94,635 14.6%
Worker's Comp
Premium
110-4330-0231 $28,843 $47,103 $30,278 -35.7%
Expenditures by Expense Account Summary
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 247
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
FICA/Medicare 110-4330-0252 $42,444 $49,530 $54,550 10.1% Total 4330 -
Engineering
$220,323 $269,344 $309,652 15.0%
4570 - Corporation
Yard
Misc Ins
Premiums &
Fees
110-4570-0210 $1,190 $1,500 $771 -48.6%
Medical
Premium
Contribution
110-4570-0211 $81,993 $119,562 $131,880 10.3%
Uniforms 110-4570-0212 $7,372 $5,000 - -100.0%
Dental
Premiums
110-4570-0213 $3,936 $6,000 $5,650 -5.8%
Vision Care 110-4570-0214 $1,104 $1,590 $2,950 85.5%
Pers 110-4570-0220 $45,504 $76,000 $64,890 -14.6%
Worker's Comp
Premium
110-4570-0231 $22,177 $46,954 $63,342 34.9%
Worker's Comp
Deductible
110-4570-0232 $9,178 $163 - -100.0%
FICA/Medicare 110-4570-0252 $24,092 $38,828 $37,128 -4.4% Total 4570 -
Corporation Yard
$196,546 $295,598 $306,610 3.7%
Total Benefits $416,869 $564,942 $616,262 9.1%
Materials & Services
4330 -
Engineering
Engineering 110-4330-0310 $51,097 $35,000 $55,000 57.1% Professional
Services
110-4330-0319 $15,893 $2,000 $20,000 900.0%
Dues &
Memberships
110-4330-0320 - - $800 -
Training/Travel
Reimbursement
110-4330-0366 $5,998 $3,000 $8,000 166.7%
Meetings / City
Businses
110-4330-0372 - - $500 -
Licenses &
Permits
110-4330-0373 - - $600 -
Boot Expense 110-4330-0377 - $393 $1,200 205.3%
Small Tools &
Equipment
110-4330-0381 $500 $700 $5,000 614.3%
Books &
Subscriptions
110-4330-0384 $178 $200 $200 -
Total 4330 -
Engineering
$73,665 $41,293 $91,300 121.1%
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 248
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
4392 - Parks &
Facilities
Professional
Services
110-4392-0319 $8,853 $8,000 $20,000 150.0%
Park
Maintenance
110-4392-0353 $11,557 $56,000 $45,000 -19.6%
Trees 110-4392-0354 - $1,500 $6,000 300.0%
Facilities
Cleaning
110-4392-0355 - $10,000 $45,000 350.0%
Training/Travel
Reimbursement
110-4392-0366 - - $2,000 -
General Supplies 110-4392-0375 $25,389 $25,600 $25,598 - Small Tools &
Equipment
110-4392-0381 $2,386 $2,300 $16,000 595.7%
Total 4392 - Parks
& Facilities
$48,185 $103,400 $159,598 54.4%
4520 - Street
Maintenance
Professional
Services
110-4520-0319 $30,209 $38,500 $138,000 258.4%
General Supplies 110-4520-0375 $10,763 $12,000 $28,000 133.3% Safety
Maintenance
110-4520-0376 $3,390 $5,000 $5,000 -
Small Tools &
Equipment
110-4520-0381 - $571,845 $10,000 -98.3%
Utilities 110-4520-0383 $102,927 $130,000 $130,000 -
Total 4520 - Street
Maintenance
$147,290 $757,345 $311,000 -58.9%
4522 - StreetsStorm Drains
Professional
Services
110-4522-0319 $42,128 $53,000 $50,000 -5.7%
Training/Travel
Reimbursement
110-4522-0366 - $500 $500 -
Licenses &
Permits
110-4522-0373 $7,665 $7,700 $7,800 1.3%
General Supplies 110-4522-0375 $2,336 $5,000 $5,000 -
Total 4522 -
Streets-Storm
Drains
$52,129 $66,200 $63,300 -4.4%
4570 - Corporation
Yard
Professional
Services
110-4570-0319 - - $12,000 -
Dues &
Memberships
110-4570-0320 $600 $800 $800 -
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 249
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Training/Travel
Reimbursement
110-4570-0366 $210 $1,000 $3,000 200.0%
Licenses &
Permits
110-4570-0373 $2,190 $2,400 $2,400 -
General Supplies 110-4570-0375 $5,701 $6,000 $6,000 -
Medical/Safety
Supplies
110-4570-0376 $6,500 $4,000 $4,500 12.5%
Boot Expense 110-4570-0377 $2,152 $2,200 $3,600 63.6%
Small Tools &
Equipment
110-4570-0381 $993 $1,000 $2,300 130.0%
Total 4570 -
Corporation Yard
$18,346 $17,400 $34,600 98.9%
4840 - Traffic
Safety
Professional
Services
110-4840-0319 - $65,000 $50,000 -23.1%
General Supplies 110-4840-0375 $18,725 $20,000 $20,000 - Utilities 110-4840-0383 $17,017 $9,500 $9,500 -
Total 4840 - Traffic
Safety
$35,742 $94,500 $79,500 -15.9%
Total Materials &
Services
$375,357 $1,080,138 $739,298 -31.6%
Allocation to ISF
4330 -
Engineering
Allocations to IT
IS
110-4330-0396 $61,744 $85,584 $140,892 64.6%
Alloc to Facilities
Main
110-4330-0397 $1,587 $6,718 $1,587 -76.4%
Cost Allocation
Contra Exp
110-4330-0802 - -$38,129 - -100.0%
Total 4330 -
Engineering
$63,331 $54,173 $142,479 163.0%
4392 - Parks &
Facilities
Fleet Services 110-4392-0322 $82,166 $12,902 $82,166 536.8% Allocation to IT
Int Serv Fund
110-4392-0396 - $5,349 - -100.0%
Alloc to Facilities
Maint
110-4392-0397 $14,126 $61,236 $14,126 -76.9%
Overhead
Allocation
110-4392-0800 $124,526 $142,098 $150,676 6.0%
Total 4392 - Parks
& Facilities
$220,818 $221,584 $246,968 11.5%
4520 - Street
Maintenance
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 250
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Fleet Services 110-4520-0322 $19,069 $52,312 $19,069 -63.5% Overhead
Allocation
110-4520-0800 $194,544 $153,855 $151,741 -1.4%
Total 4520 - Street
Maintenance
$213,614 $206,167 $170,810 -17.1%
4522 - StreetsStorm Drains
Fleet Services 110-4522-0322 $7,852 $11,570 $7,852 -32.1% Overhead
Allocation
110-4522-0800 $33,000 $71,617 $46,751 -34.7%
Total 4522 -
Streets-Storm
Drains
$40,852 $83,187 $54,603 -34.4%
4570 - Corporation
Yard
Allocation to IT
Int Serv Fund
110-4570-0396 $8,233 $13,983 $18,786 34.3%
Alloc to Fac
Maint Fund
110-4570-0397 $7,892 $33,407 $7,892 -76.4%
Cost Allocation
Contra Exp
110-4570-0802 - -$826,137 - -100.0%
Total 4570 -
Corporation Yard
$16,124 -$778,747 $26,677 -103.4%
4840 - Traffic
Safety
Fleet Services 110-4840-0322 $15,704 $4,552 $15,704 245.0% Overhead
Allocation
110-4840-0800 $13,914 $124,025 $25,741 -79.2%
Salary/Benefit
Allocation
110-4840-0801 - $58,326 - -100.0%
Total 4840 - Traffic
Safety
$29,618 $186,902 $41,445 -77.8%
Total Allocation to
ISF
$584,357 -$26,735 $682,982 -2,654.7%
Allocated Personnel
Costs
4330 -
Engineering
Salary/Benefits
Allocation
110-4330-0801 - $2,370 - -100.0%
Total 4330 -
Engineering
- $2,370 - -100.0%
4392 - Parks &
Facilities
Salary/Benefits
Allocation
110-4392-0801 - $198,796 - -100.0%
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 251
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total 4392 - Parks
& Facilities
- $198,796 - -100.0%
4520 - Street
Maintenance
Salary/Benefit
Allocation
110-4520-0801 - $75,863 - -100.0%
Total 4520 - Street
Maintenance
- $75,863 - -100.0%
4522 - StreetsStorm Drains
Salary/Benefits
Allocation
110-4522-0801 - $33,403 - -100.0%
Total 4522 -
Streets-Storm
Drains
- $33,403 - -100.0%
4570 - Corporation
Yard
Salary/Benefits
Allocation
110-4570-0801 - $11,869 - -100.0%
Total 4570 -
Corporation Yard
- $11,869 - -100.0%
Total Allocated
Personnel Costs
- $322,301 - -100.0%
Total Expenditures $2,273,691 $3,108,720 $3,271,308 5.2% The Allocation to Internal Service Funds category is budgeted at $682,982, or 20.88% of total expenditures. This reflects a significant change from the prior year, when the department showed a negative allocation. The increase is tied to updated internal service and cost allocation methodology, which more accurately assigns citywide support costs such as fleet, facilities, information technology, equipment replacement, administration, and other shared services to the departments that use them.
Allocated Personnel Costs were eliminated in FY 2026–27, decreasing from $322,301 in FY 2025–26 to $0. This reflects a change in budget presentation and allocation methodology rather than a reduction in Public Works service responsibilities.
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 252
Revenues by Revenue Source Summary
The Public Works Department's total revenue for FY2027 is $2.3 million, representing a 10.79% increase from FY2026's $2 million total. Reimbursements remain the largest revenue source, increasing by $216,765 or 11.01% to $2.2 million, and now account for 96.36% of total revenue, slightly up from 96.17% in the previous year.
Licenses & Permits show a significant increase of $18,000 or 150%, rising to $30,000 and representing 1.32% of total revenue, up from 0.59% in FY2026. Charges for Services also increase by $1,000 or 16.67% to $7,000, making up 0.31% of the total, compared to 0.29% previously. Other Revenue grows by $100 or 20% to $600, now 0.03% of total revenue, up from 0.02%.
In contrast, Intergovernmental revenue decreases by $15,000 or 25%, falling to $45,000 and comprising 1.98% of total revenue, down from 2.93% in FY2026.
FY27 Revenues by Revenue Source Summary
Reimbursements $2,185,658 96.36%
Intergovernmental $45,000 1.98%
Licenses & Permits $30,000 1.32%
Charges for Services $7,000 0.31%
Other Revenue $600 0.03%
The Public Works Department's Fiscal Year Revenue by Revenue Source Summary shows that Reimbursements account for $2.2 million, representing 96.36% of the total revenue. Intergovernmental revenue contributes $45,000, which is 1.98%. Licenses & Permits provide $30,000, or 1.32%. Charges for Services amount to $7,000, making up 0.31%, and Other Revenue totals $600, comprising 0.03% of the revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Reimbursements
4330 -
Engineering
City Exp ReimbDDA
110-4330-3415 $22,481 $10,329 $10,000 -3.2%
Personnel Cost
Allocations
110-4330-3499 $255,897 $632,598 $354,243 -44.0%
2.27M
Revenues by Revenue Source Summary
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 253
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total 4330 -
Engineering
$278,377 $642,928 $364,243 -43.3%
4520 - Street
Maintenance
Interfund
Reimb-PW
110-4520-3497 $360,903 $455,030 $481,810 5.9%
Total 4520 - Street
Maintenance
$360,903 $455,030 $481,810 5.9%
4522 - StreetsStorm Drains
Interfund Reimb 110-4522-3497 $91,216 $209,790 $117,557 -44.0% Total 4522 -
Streets-Storm
Drains
$91,216 $209,790 $117,557 -44.0%
4570 - Corporation
Yard
Grant Staff Time
Rimb
110-4570-3318 $515 - $125,000 -
Personnel Cost
Allocations
110-4570-3499 $842,875 $525,152 $976,796 86.0%
Total 4570 -
Corporation Yard
$843,390 $525,152 $1,101,796 109.8%
4840 - Traffic
Safety
Interfund
Reimbursement
110-4840-3497 $65,360 $135,993 $120,252 -11.6%
Total 4840 - Traffic
Safety
$65,360 $135,993 $120,252 -11.6%
Total
Reimbursements
$1,639,247 $1,968,893 $2,185,658 11.0%
Intergovernmental
4330 -
Engineering
Grant:Staff Time
Reimb
110-4330-3318 $55,428 $60,000 $45,000 -25.0%
Total 4330 -
Engineering
$55,428 $60,000 $45,000 -25.0%
Total
Intergovernmental
$55,428 $60,000 $45,000 -25.0%
Charges for Services
4330 -
Engineering
Engineering
Plan Review
110-4330-3734 $6,958 $6,000 $7,000 16.7%
Total 4330 -
Engineering
$6,958 $6,000 $7,000 16.7%
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 254
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Total Charges for
Services
$6,958 $6,000 $7,000 16.7%
Licenses & Permits
4330 -
Engineering
Encroachment
Permit
110-4330-3731 $10,264 $12,000 $30,000 150.0%
Total 4330 -
Engineering
$10,264 $12,000 $30,000 150.0%
Total Licenses &
Permits
$10,264 $12,000 $30,000 150.0%
Other Revenue
4330 -
Engineering
Miscellaneous
Revenue
110-4330-3998 $300 $500 $600 20.0%
Total 4330 -
Engineering
$300 $500 $600 20.0%
Total Other Revenue $300 $500 $600 20.0%
Total Revenues $1,712,196 $2,047,393 $2,268,258 10.8%
Public Works Department
FY 2027 Adopted Budget | Fort Bragg Page 255
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.
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 256
Expenditures by Department
Historical Expenditures by Department
4810 - Redevelopment Agency
In FY2027, the total expenditures for the Fort Bragg Redevelopment Successor Agency amounted to $376,911, representing a slight increase of 0.37% from the previous year's total of $375,538. The Redevelopment Agency remained the sole department in the budget, accounting for 100% of the total expenditures in both years.
The Redevelopment Agency's budget increased by $1,373, or 0.37%, rising from $375,538 in FY2026 to $376,911 in FY2027. This marks a continuation of the department's dominant share of the budget, following a significant increase of 76.39% in the prior year.
FY27 Expenditures by Department
4810 - Redevelopment Agency $376,911 100.00%
For the fiscal year expenditures by department of the Fort Bragg Redevelopment Successor Agency, the Redevelopment Agency accounts for $376,911, representing 100% of the total expenditures.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4810 - Redevelopment
Agency
$212,900 $375,538 $376,911 0.4%
Total Expenditures $212,900 $375,538 $376,911 0.4%
$$221188KK $$221133KK
$$337766KK $$337777KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
377K
Expenditures by Department
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 257
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 258
Expenditures by Expense Account Summary
In FY2027, the Fort Bragg Redevelopment Successor Agency's total expenditures by expense account increased slightly by 0.37% to $376,911 compared to FY2026's total of $375,538. The largest expenditure category remained Principal, which rose by $5,000 or 2.86% to $180,000, representing 47.76% of the total budget, up from 46.6% in the previous year.
Materials & Services also saw a modest increase of $1,498 or 1.22%, reaching $124,651 and accounting for 33.07% of total expenditures, slightly higher than the 32.79% share in FY2026. Conversely, interest expenses decreased by $5,125 or
6.62% to $72,260, making up 19.17% of the total, down from 20.61% the year before.
Overall, the budget shows small increases in principle and Materials & Services expenditures, while interest costs declined, contributing to the marginal overall growth in total expenditures for FY2027.
FY27 Expenditures by Expense Account Summary
Principal $180,000 47.76%
Materials & Services $124,651 33.07%
Interest $72,260 19.17%
For the fiscal year expenditures by expense account summary of the Fort Bragg Redevelopment Successor Agency, principal expenses amounted to $180,000, representing 47.76% of the total expenditures. Materials & Services account for $124,651, which is 33.07% of the expenditures. Interest expenses total $72,260, making up 19.17% of the fiscal year expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Principal - $175,000 $180,000 2.9%
Principal 175-4810-0911 - $175,000 $180,000 2.9%
Materials & Services $123,976 $123,153 $124,651 1.2%
Auditing &
Accounting
175-4810-0312 - $1,204 $1,300 8.0%
Successor AgencyRDA Admin All
175-4810-0399 $123,976 $121,949 $123,351 1.1%
Interest $88,924 $77,385 $72,260 -6.6%
Interest Expense 175-4810-0912 $86,764 $75,425 $70,100 -7.1% 377K
Expenditures by Expense Account Summary
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 259
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Fees 175-4810-0913 $2,160 $1,960 $2,160 10.2%
Total Expenditures $212,900 $375,538 $376,911 0.4%
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 260
Revenues by Revenue Source Summary
In FY2027, the total revenue for the Fort Bragg Redevelopment Successor Agency is budgeted at $374,751, representing a decrease of $273,862 or 42.22% compared to the FY2026 total of $648,613. The entire revenue amount in both years is attributed to the Agency category, which accounted for 100% of the total revenue in each year.
The Agency revenue itself decreased by $273,862, or 42.22%, from $648,613 in FY2026 to $374,751 in FY2027. This marks a significant reduction in the largest and sole revenue source for the agency between these two years.
FY27 Revenues by Revenue Source Summary
Agency $374,751 100.00%
The Fiscal Year Revenue by Revenue Source Summary for the Fort Bragg Redevelopment Successor Agency shows a total revenue of $374,751, which represents 100% of the agency's revenue for the fiscal year.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Agency $488,133 $648,613 $374,751 -42.2%
Secured Property
Tax
175-0000-3110 $488,133 $648,613 $374,751 -42.2%
Total Revenues $488,133 $648,613 $374,751 -42.2%
375K
Revenues by Revenue Source Summary
Fort Bragg Redevelopment Successor Agency
FY 2027 Adopted Budget | Fort Bragg Page 261
Enterprise Funds
Enterprise Funds
FY 2027 Adopted Budget | Fort Bragg Page 262
Water Enterprise
The Water Enterprise ensures the delivery of safe, high-quality water with consistent pressure and volume to all Fort Bragg residents, businesses, and public facilities.
The Water Department manages the full life cycle of the City’s water supply, from raw water collection and advanced treatment to the reliable distribution of potable water for residential and commercial use. Beyond daily operations, the Water Enterprise ensures strict regulatory compliance and reporting, spearheads water conservation initiatives, and oversees the planning and construction of critical capital improvements. The department also supports community growth by reviewing new development projects and fostering public awareness through education and data-driven analysis.
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 263
Strategic Goals and Objectives
Water Security: Guarantee a resilient supply of
high-quality drinking water to support the current
and future needs of the Fort Bragg community.
Environmental Stewardship: Manage municipal
water sources with a commitment to protecting
both ecological integrity and public health.
Infrastructure Reliability: Enhance system
resilience through proactive maintenance and the
strategic replacement of aging treatment and
distribution infrastructure.
Fiscal Sustainability: Aggressively pursue grants
and low-interest financing to offset capital costs.
Operational Excellence: Deliver cost-effective
water services while maintaining an equitable and
transparent utility rate structure.
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 264
Fiscal year 2025-26 Top Accomplishments
Water Treatment Plant Rehabilitation: Successfully completed a $12.2 million comprehensive overhaul of the water treatment facility in January 2026. Funded by the Drinking Water State Revolving Fund, this project included rehabilitating Filter Treatment Units (FTUs), upgrading critical piping and SCADA systems, and modernizing the laboratory to ensure long-term operational excellence.
Sustainable Supply Innovation: Partnered with Oneka Technologies to advance a wave-powered, floating desalination pilot project to bolster future water security.
Renewable Energy Integration: Successfully installed a solar array at the Water Treatment Plant to improve operational sustainability, with final system integration tracking for June 2026.
Infrastructure Modernization: Completed the Citywide Water Distribution Master Plan and commenced construction on the Raw Water Line Replacement project.
Raw Water Reservoir Improvements: Continued progress on the Raw Water Reservoir Project to increase storage capacity and system reliability.
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 265
Performance/ Workload Metrics
INDICATORS FY24 FY25 FY26
WATER
Avg. Number of Customer Accounts billed-Monthly 2807 2817 2849 Water annual demand in million gallons 166.5 173.2 191.3 Available supply of water in million gallons 211.9 216.9 225.2 Total Customer Service Calls 3816 2336 952
Meter Installs/removals/change outs 687 1468 35
Leak Investigations 63 85 154
Turn on/offs 538 636 82
Manual Reads 2487 3810 3228
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 266
Fiscal Year 2026-27 Top Priorities
Infrastructure Replacement: Replace the Sodium Hypochlorite Generator at the Water Treatment Plant to ensure reliable and safe disinfection processes.
Raw Water Reservoir Planning: Complete the engineering and development planning phases for the Raw Water Reservoir Project to bolster long-term storage capacity.
Distribution System Modernization: Finalize construction for the Raw Water Line Replacement Project to improve water transport efficiency and system resilience.
Reservoir Maintenance: Execute the dredging of Waterfall Gulch Reservoir to restore capacity and improve water quality.
Storage Evaluation: Conduct a formal evaluation for the replacement of Tank 1 to identify necessary structural or operational upgrades.
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 267
Expenditures by Department
Historical Expenditures by Department
6011 - Pudding Creek Main Paint 6128 - Distribution System RehabCIP6127 - Water Meter Replacement 4614 - Non-Routine MaintenanceWater6009 - Madsen Hole Rainey 6014 - Brush Creek Culvert Replacemen
6001 - Summers Lane Reservoir 4611 - Water Maintenance 6008 - Pudding Creek Wtr Main 6129 - Oneka 6012 - Noyo River Crossing 4612 - Water Treatment 6135 - Raw Water Reservoir 6006 - Water Treatment Plant 6007 - Raw Water Line Replacement
4610 - Water Administration 7999 - Transfers between funds $6M
$17M
$12M
$15M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 268
FY27 Expenditures by Department
6007 - Raw Water Line
Replacement
$5,538,456 36.71%
7999 - Transfers between funds $3,546,651 23.51%
4610 - Water Administration $1,812,733 12.01%
6012 - Noyo River Crossing $1,400,000 9.28%
6008 - Pudding Creek Wtr Main $819,000 5.43%
4612 - Water Treatment $516,796 3.43%
6014 - Brush Creek Culvert
Replacemen
$386,000 2.56%
6129 - Oneka $300,000 1.99%
6009 - Madsen Hole Rainey $300,000 1.99%
4611 - Water Maintenance $296,454 1.96%
4614 - Non-Routine MaintenanceWater
$160,000 1.06%
6011 - Pudding Creek Main Paint $12,100 0.08%
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4610 -Water
Administration
$1,973,059 $1,879,492 $1,812,733 -3.6%
4611-Water
Maintenance
$161,386 $126,000 $296,454 135.3%
4612 -Water Treatment $509,185 $1,058,067 $516,796 -51.2% 4614 - Non-Routine
Maintenance-Water
$85,705 - $160,000 -
6001- Summers Lane
Reservoir
$130,307 $500,000 - -100.0%
6006 -Water
Treatment Plant
- $2,700,000 - -100.0%
6007 - RawWater Line
Replacement
$23,679 $1,100,000 $5,538,456 403.5%
6008 - Pudding Creek
Wtr Main
- - $819,000 -
6009 - Madsen Hole
Rainey
- - $300,000 -
6127 -Water Meter
Replacement
- $102,434 - -100.0%
15.1M
Expenditures by Department
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 269
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
6128 - Distribution
System Rehab- CIP
- $44,313 - -100.0%
6129 - Oneka - $800,000 $300,000 -62.5%
6135 - RawWater
Reservoir
- $2,689,571 - -100.0%
7999 - Transfers
between funds
$13,753,551 $600,000 $3,546,651 491.1%
6012 - Noyo River
Crossing
- - $1,400,000 -
6014 - Brush Creek
Culvert Replacemen
- - $386,000 -
6011- Pudding Creek
Main Paint
- - $12,100 -
Total Expenditures $16,636,872 $11,599,877 $15,088,190 30.1% Water Department
FY 2027 Adopted Budget | Fort Bragg Page 270
Expenditures by Expense Account Summary
FY27 Expenditures by Expense Account Summary
Capital Outlay $8,755,556 58.03%
Transfer Out $3,546,651 23.51%
Administration $988,514 6.55%
Salaries $457,041 3.03%
Contractual Services $309,880 2.05%
Materials & Services $307,796 2.04%
Benefits $239,311 1.59%
Repairs & Maintenance $217,500 1.44%
Utilities $150,000 0.99%
Insurance $75,941 0.50%
Other Operating $40,000 0.27%
The FY 2026–27 Water Enterprise Fund expenditure budget totals approximately $15.1 million, representing a decrease of $11.5 million, or 43.26%, compared to the FY 2025–26 estimated year-end amount of $26.6 million. This decrease is primarily driven by the timing of major capital projects rather than a reduction in the City’s long-term water infrastructure needs.
Capital Outlay remains the largest expense category in the Water Fund, budgeted at approximately $8.8 million, or
58.03% of total expenditures. This represents a decrease of approximately $11.3 million, or 56.4%, compared to the prior year. The reduction reflects the completion, timing, or phasing of large capital projects that were more heavily budgeted in FY 2025–26. Even with this decrease, the Water Fund remains highly capital intensive, with continued investment needed for raw water infrastructure, treatment facilities, water mains, storage, resiliency, and long-term system reliability.
Transfers Out are budgeted at approximately $3.5 million, representing 23.51% of total expenditures and an increase of $342,201, or 10.68%, from the prior year. These transfers support related obligations and funding needs connected to the broader Water Enterprise operation, including capital, debt, administrative, and internal service requirements.
Administration costs are budgeted at $988,514, an increase of $491,139, or 98.75%, compared to FY 2025–26. This increase reflects the updated allocation of administrative and support costs to the Water Fund, including finance, human resources, legal, information technology, facilities, management, and other citywide services that support utility operations. While this increases the Water Fund budget, it also provides a more accurate picture of the true cost of operating the City’s water utility.
15.1M
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 271
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $486,486 $515,850 $457,041 -11.4%
Salaries &Wages 610-4610-0101 $431,223 $454,852 $435,989 -4.1% Overtime 610-4610-0102 $15,245 $14,913 $16,710 12.1%
Comp Time Payout 610-4610-0103 $7,384 $14,223 - -100.0% Vacation Payout 610-4610-0104 $2,108 $7,000 - -100.0%
Other Pay 610-4610-0109 $30,526 $24,862 $4,342 -82.5%
Benefits $261,419 $285,778 $239,311 -16.3%
Misc Insurance
Premium
610-4610-0210 $1,311 $2,000 $687 -65.7%
Medical Premium
Contribution
610-4610-0211 $93,865 $93,865 $125,356 33.5%
Uniforms 610-4610-0212 - $500 - -100.0%
Dental Premiums 610-4610-0213 $5,866 $5,123 $5,947 16.1% Vision Care 610-4610-0214 $1,322 $1,300 $2,428 86.8%
PERS 610-4610-0220 $75,314 $76,969 $63,764 -17.2%
Retiree Medical
Benefits
610-4610-0224 $41,953 $38,612 - -100.0%
Workers Comp
Premium
610-4610-0231 $5,500 $6,100 $7,777 27.5%
Workers Comp
Deductible
610-4610-0232 $401 - - -
FICA/Medicare 610-4610-0252 $35,888 $36,309 $33,353 -8.1%
PERS UAL
Additional
Payment
610-4610-0387 - $25,000 - -100.0%
Materials & Services $314,657 $263,348 $307,796 16.9%
Postage 610-4610-0372 $3,236 $6,000 $6,000 -
General Supplies 610-4610-0375 $1,953 $1,500 - -100.0%
General Supplies 610-4611-0375 $141,057 $110,000 $110,000 - Laboratory 610-4612-0313 $11,573 $15,000 $15,000 -
Fleet Services 610-4612-0322 $101,796 $58,348 $101,796 74.5% Laboratory
Supplies
610-4612-0342 $7,702 $10,000 $10,000 -
Chemicals 610-4612-0343 $39,741 $55,000 $57,500 4.5%
General Supplies 610-4612-0375 $6,440 $4,000 $4,000 -
Medical/Safety
Supplies
610-4612-0376 $1,158 $3,500 $3,500 -
Allocated Personnel
Costs
$461 $469,234 - -100.0%
Salary/Benefits
Allocation
610-4610-0801 $461 $469,234 - -100.0%
Repairs &
Maintenance
$160,262 $57,000 $217,500 281.6%
Expenditures by Expense Account Summary
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 272
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Equipment Repair
& Maint
610-4612-0351 $53,144 $50,000 $50,000 -
Vehicle Repair &
Maint
610-4612-0352 $166 - - -
Building Repair &
Maint
610-4612-0353 $2,440 $5,000 $5,000 -
Laundry/Cleaning/J
anitorial
610-4612-0354 $2,311 $2,000 $2,500 25.0%
Machinery &
Equipment
610-4612-0741 $16,495 - - -
CIP-Non-Routine
Maint
614-4614-0731 $85,705 - $25,000 -
Machinery &
Equipment
614-4614-0741 - - $135,000 -
Contractual Services $223,701 $596,000 $309,880 -48.0%
Legal 610-4610-0311 - $10,000 $10,000 -
Auditing &
Accounting
610-4610-0312 $10,347 $11,000 $11,880 8.0%
Professional
Services
610-4610-0319 $58,806 $35,000 $65,000 85.7%
Professional
Services
610-4611-0319 - - $148,000 -
Professional
Services
610-4612-0319 $24,241 $40,000 $75,000 87.5%
Legal Recycled
Water
651-6001-0311 $130,307 $500,000 - -100.0%
Transfer Out $13,753,551 $600,000 $3,546,651 491.1%
Transfer to Other
Funds
610-7999-0799 $144,204 $600,000 $197,988 -67.0%
Transfer to Other
Funds
615-7999-0799 $544,632 - $3,348,663 -
Transfer to Other
Funds
640-7999-0799 $749,545 - - -
Transfer to Other
Funds
651-7999-0799 $12,315,169 - - -
Capital Outlay $29,211 $7,694,543 $8,755,556 13.8%
Infrastructure 610-4612-0751 $5,531 $258,225 - -100.0%
CIP-Water
Treatment Plant
651-6006-0731 - $2,700,000 - -100.0%
Engineering-Raw
Water Line Rep
651-6007-0310 $23,679 - - -
CIP RawWater
Line Replacement
651-6007-0731 $1 $1,100,000 $5,538,456 403.5%
CIP-Pudding Creek
Wtr Main
651-6008-0731 - - $819,000 -
Construction in
Progress
651-6009-0731 - - $300,000 -
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 273
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
CIP-Pudding
CreekMain Paint
651-6011-0731 - - $12,100 -
CIP-Noyo River
Crossing
651-6012-0731 - - $1,400,000 -
CIP-Brush Creek
Culvert Replac
651-6014-0731 - - $386,000 -
Water Meter
Replacement CIP
651-6127-0731 - $102,434 - -100.0%
Distribution
System Rehab- CIP
651-6128-0731 - $44,313 - -100.0%
Oneka 651-6129-0731 - $800,000 $300,000 -62.5%
CIP- RawWater
Reservoir
651-6135-0731 - $2,689,571 - -100.0%
Depreciation $338,922 - - -
Depreciation
Expense
610-4610-0499 $338,922 - - -
Administration $769,344 $497,375 $988,514 98.7%
Telephone &
Communication
610-4610-0362 $1,972 $2,039 $2,000 -1.9%
Licenses & Permits 610-4610-0373 - - $1,000 -
Finance Charges 610-4610-0380 $51 $3,000 - -100.0%
Allocation to IT Int
Serv Fund
610-4610-0396 $32,930 $37,289 $75,142 101.5%
Admin Costs
Allocation
610-4610-0399 $707,348 $430,418 $867,418 101.5%
Alloc to Facilities
Maint
610-4611-0397 $12,454 - $12,454 -
Dues &
Memberships
610-4612-0320 $185 $500 $500 -
Licenses & Permits 610-4612-0373 $14,404 $24,129 $30,000 24.3% Insurance $68,287 $72,384 $75,941 4.9%
Property Premium 610-4610-0360 $68,287 $72,384 $75,941 4.9% Other Operating $31,285 $356,365 $40,000 -88.8%
Miscellaneous 610-4610-0619 $841 - $2,000 -
Training/Travel
Reimbursement
610-4611-0366 $2,817 $8,000 $8,000 -
Small Tools &
Equipment
610-4611-0381 $5,058 $8,000 $18,000 125.0%
Training/Travel
Reimbursement
610-4612-0366 $6,415 $7,000 $8,000 14.3%
Small Tools &
Equipment
610-4612-0381 $16,154 $333,365 $4,000 -98.8%
Utilities $199,288 $192,000 $150,000 -21.9%
Utilities 610-4612-0383 $199,288 $192,000 $150,000 -21.9% Total Expenditures $16,636,872 $11,599,877 $15,088,190 30.1% Water Department
FY 2027 Adopted Budget | Fort Bragg Page 274
Salaries are budgeted at $457,041, or 3.03% of total expenditures, reflecting a decrease of $58,809, or 11.4%, from the prior year. Benefits are budgeted at $239,311, or 1.59% of total expenditures, reflecting a decrease of $46,467, or 16.26%.
Although the year-over-year budgeted benefit line is lower, the City continues to experience underlying pressure from medical, dental, retirement, workers’ compensation, and other employee benefit costs across the organization.
Contractual Services are budgeted at $309,880, a decrease of $286,120, or 48.01%, compared to FY 2025–26. Materials and Services are budgeted at $307,796, an increase of $44,448, or 16.88%, reflecting the ongoing cost of supplies, services, and operational needs required to maintain the water system. Repairs and Maintenance are budgeted at $217,500, an increase of $160,500, or 281.58%, reflecting increased attention to system maintenance and the need to address aging infrastructure. Utilities are budgeted at $150,000, a decrease of $42,000, or 21.88%, while insurance is budgeted at $75,941, an increase of $3,556, or 4.91%.
In FY 2025–26, the City conducted a Water Rate Study during the second quarter. This was an important milestone because the City’s last comprehensive water rate study was completed in 2014. Since that time, the cost of operating, maintaining, and reinvesting in the water system has increased significantly. Insurance, benefits, construction costs, materials, utilities, regulatory requirements, equipment, and capital replacement needs have all placed pressure on the Water Fund. The updated rate study is intended to help ensure that water rates are aligned with the true cost of service, long-term capital needs, debt obligations, and financial sustainability.
Allocated Personnel Costs and Other Operating expenses are eliminated or significantly reduced in FY 2026–27, reflecting changes in budget structure, cost allocation, and presentation, rather than a reduction in the City’s responsibility to operate and maintain the water system.
Overall, the FY 2026–27 Water Enterprise Fund budget reflects a transition from the unusually high capital spending level in FY 2025–26 to a lower but still significant capital investment year. The fund continues to face long-term financial pressure from aging infrastructure, regulatory requirements, system resiliency needs, insurance, labor, benefits, and capital replacement costs. The Water Rate Study will be critical in helping the City evaluate long-term rate adequacy, maintain fiscal stability, and ensure the water system can continue providing reliable service to Fort Bragg residents, businesses, and visitors.
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 275
Revenues by Revenue Source Summary
In FY2027, the Water Department's total revenue is budgeted at $12 million, representing a 26.19% decrease from the FY2026 total of $16.3 million. The largest revenue source remains Transfers from Other Funds, accounting for 74.21% of the total at $8.9 million, which is a decrease of $4.2 million or 32.23% compared to the previous year.
Charges for Services increased to $3.1 million, making up 25.46% of total revenue. This category saw a growth of $83,426 or 2.8% from FY2026. Other Operating revenue is budgeted at $39,500, a slight decrease of $1,500 or 3.66% from the prior year, representing 0.33% of the total.
Interest income shows a significant decline to $1,000, which is 0.01% of total revenue and a decrease of $84,200 or
98.83% from FY2026. Other Non Operating revenue is budgeted at zero, a complete reduction of $20,000 or 100% from the previous year.
FY27 Revenues by Revenue Source Summary
Transfer from Other Funds $8,915,556 74.21%
Charges for Services $3,058,500 25.46%
Other Operating $39,500 0.33%
Interest $1,000 0.01%
The Water Department's Fiscal Year Revenue by Revenue Source Summary includes four categories. Transfer from Other Funds accounts for $8.9 million, representing 74.21% of the total revenue. Charges for Services contribute $3.1 million, which is 25.46%. Other Operating revenue is $39,500, making up 0.33%, and Interest revenue is $1,000, comprising 0.01% of the total.
Category Account ID
FY 2025 Audited
Final Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Charges for Services $2,953,561 $2,975,074 $3,058,500 2.8% Water Sales -In City 610-0000-6101 $2,902,565 $2,903,044 $3,000,000 3.3% Water Sales - Out
of City
610-0000-6102 - - $1,000 -
Late Payment
Penalties
610-0000-6103 $26,836 $40,000 $30,000 -25.0%
MiscWater Sales 610-0000-6104 $17,743 $26,000 $22,000 -15.4% Permit Inspection
Fee
610-0000-6105 $520 $500 - -100.0%
12M
Revenues by Revenue Source Summary
Water Department
FY 2027 Adopted Budget | Fort Bragg Page 276
Category Account ID
FY 2025 Audited
Final Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Final Notice Fee 610-0000-6106 $4,600 $5,000 $5,000 -
Received from
Collection Acct
610-0000-6117 $1,277 $500 $500 -
Card Processing
Fee
610-0000-6121 $20 $30 - -100.0%
Transfer from Other
Funds
$26,797,423 $5,700,000 $8,915,556 56.4%
Transfer from
Other Funds
610-7999-7999 $12,315,169 - - -
Transfer from
Other Funds
614-7999-7999 $69,204 - $160,000 -
Transfer from
Other Funds
615-7999-7999 - $600,000 - -100.0%
Transfers from
Other Funds
651-7999-7999 $14,413,049 $5,100,000 $8,755,556 71.7%
Other Operating $68,610 $41,000 $39,500 -3.7%
Miscellaneous
Revenue
610-0000-3998 $48,367 $26,000 $24,000 -7.7%
Utility Profile Fees 610-0000-6108 - - $500 -
Water Lateral Install
Fees
610-0000-6110 $20,243 $15,000 $15,000 -
Interest $140,057 $85,200 $1,000 -98.8%
Investment Interest
Earned
610-0000-3611 $3,096 - $1,000 -
Investment Interest
Earned
614-0000-3611 $166 $200 - -100.0%
Investment Interest
Earned
615-0000-3611 $115,095 $70,000 - -100.0%
Investment Interest
Earned
640-0000-3611 $21,699 $15,000 - -100.0%
Other Non Operating $28,261 $20,000 - -100.0%
Water Capacity
Fees-Resident.
640-0000-6302 $28,261 $20,000 - -100.0%
Total Revenues $29,987,911 $8,821,274 $12,014,556 36.2% Water Department
FY 2027 Adopted Budget | Fort Bragg Page 277
Wastewater Treatment Enterprise
Operated by Municipal Improvement District No. 1, the Wastewater Enterprise maintains a safe, efficient sanitary sewer system for Fort Bragg’s residents, businesses, and public facilities. The Enterprise is also responsible for managing the city's treatment plant in strict accordance with state and federal environmental regulations.
The Wastewater Enterprise manages the comprehensive operations, monitoring, and maintenance of the city’s treatment plant and sanitary pumping stations. By utilizing both primary and secondary treatment processes—along with advanced solids conditioning—the facility produces high-quality effluent safe for ocean discharge.
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 278
Strategic Goals and Objectives
Operational Excellence: Maintain and optimize
the City’s wastewater collection infrastructure and
treatment facilities to ensure uninterrupted
service.
Regulatory Stewardship: Uphold 100% compliance
with all state and federal mandates, prioritizing
rigorous monitoring, transparent reporting, and
industry-leading safety protocols.
Fiscal Sustainability: Proactively pursue grants
and low-interest financing to modernize aging
infrastructure.
Resource Management: Deliver cost-effective
wastewater services through efficient resource
allocation and continuous process improvement.
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 279
Fiscal year 2025-26 Top Accomplishments
Biological Process Control: Successfully mitigated seasonal bulking conditions caused by filamentous bacteria, ensuring stable plant operations and effluent quality.
FOG Program Modernization: Overhauled the Fats, Oils, and Grease (FOG) program to improve collection system efficiency and reduce maintenance costs.
Infrastructure Reliability: Enhanced system resilience by installing a new pump at the Elm Street Lift Station and removing hazardous trees at the South Noyo Lift Station.
Facility Preservation: Completed a comprehensive recoating of all flat-roofed buildings at the Wastewater Treatment Plant to extend asset life.
Capital Improvements: Initiated construction on the new Dryer Building at the Wastewater Treatment Plant and completed the Biosolids Material Storage Building to enhance solids handling and operational efficiency.
Environmental Compliance: Secured the renewal of the National Pollutant Discharge Elimination System (NPDES) ocean discharge permit, ensuring continued legal operations.
Sustainable Energy: Completed the installation of solar panels to reduce facility energy costs and the city's carbon footprint.
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 280
Performance/ Workload Metrics
INDICATORS 2020 2021 2022 2023 2024 2025
WASTEWATER DEPARTMENT
New customer sewer lines installed 0 2 1 8 4 3
Sewer mains cleaned/flushed in miles 16 18 15 12.8 6.6 5.92 Responses to System Blockages 23 57 41 35 33 71
Sewer manholes inspected 374 374 363 150 115 165
Sewer spill responses 1 2 5 3 1 0
Septage Received (Gallons) 225,102 274,854 573,461 276,589 Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 281
Fiscal Year 2026-27 Top Priorities
Disinfection Infrastructure: Complete the installation and integration of an onsite sodium hypochlorite generation system to enhance facility safety and operational reliability.
Sustainable Solids Management: Initiate a pilot composting program for biosolids to evaluate long-term feasibility and landfill diversion strategies.
Revenue & Service Restoration: Reinstall and modernize the septage receiving station to restore essential services for local haulers and optimize enterprise revenue.
Biological Process Optimization: Refine suppression tactics for Microthrix filamentous bacteria to proactively prevent seasonal bulking and maintain effluent quality.
Regulatory Integration: Systematically implement new State Water Resources Control Board (SWRCB) permit requirements to ensure continuous environmental compliance.
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 282
Expenditures by Department
Historical Expenditures by Department
0000 - Non Departmental 7014 - E Oak St Replacement IV 4711 - Wastewater Maintenance 7009 - Collection System Condition 7013 - Chief Celeri Sewer Main Replac
4713 - Non-Recurring Capital
Projects
7008 - Dryer Building
Reconstruction
7011 - Trash Capture 7005 - Pudding Creek Sewer Main
Rel
7010 - Biosolids Storage Struc 7012 - CIPP Force Mains 4710 - Wastewater Administration 7999 - Transfers between funds 4712 - Wastewater Treatment The Waste Water Department's total expenditures for FY2027 increased by 33.36% to $8.7 million compared to FY2026's $6.5 million. The largest expenditure category in FY2027 was Wastewater Treatment at $2.6 million, representing 30.34% of the total budget, which decreased by $39,859 or 1.49% from the previous year.
Transfers between funds saw a significant increase of $781,788 or 56.75%, rising to $2.2 million and accounting for
24.9% of the total budget. A new major category, CIPP Force Mains, appeared with an allocation of $1.4 million, making up 16.23% of the total expenditures.
Wastewater Administration increased by $328,910 or 43.8% to $1.1 million, now representing 12.45% of the budget.
Pudding Creek Sewer Main Replacement was introduced with $420,000, accounting for 4.84% of the total. Chief Celeri Sewer Main Replacement also appeared with $339,310, or 3.91% of the budget.
Trash Capture expenditures rose sharply by $241,481 or 412.65% to $300,000, increasing its share to 3.46%. Wastewater Maintenance increased by $25,473 or 40.11% to $88,973, representing 1.03% of the total. The E Oak St Replacement IV was added with $79,213, making up 0.91% of the budget.
Several categories experienced notable decreases or were removed. Biosolids Storage Structure was eliminated, decreasing by $1 million or 100%. Dryer Building Reconstruction dropped by $303,392 or 90.46% to $32,000. Collection System Condition was removed entirely, decreasing by $278,550 or 100%. Non-Recurring Capital Projects slightly decreased by $5,000 or 3.57% to $135,000.
Overall, FY2027 shows a shift in expenditure focus with new capital projects and increased transfers between funds, alongside reductions or eliminations in some previous categories. $6M $6M
$7M
$9M
FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M
$10M
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 283
FY27 Expenditures by Department
4712 - Wastewater Treatment $2,631,176 30.34%
7999 - Transfers between funds $2,159,491 24.90%
7012 - CIPP Force Mains $1,407,500 16.23%
4710 - Wastewater Administration $1,079,873 12.45%
7005 - Pudding Creek Sewer Main
Rel
$420,000 4.84%
7013 - Chief Celeri Sewer Main
Replac
$339,310 3.91%
7011 - Trash Capture $300,000 3.46%
4713 - Non-Recurring Capital
Projects
$135,000 1.56%
4711 - Wastewater Maintenance $88,973 1.03%
7014 - E Oak St Replacement IV $79,213 0.91%
7008 - Dryer Building
Reconstruction
$32,000 0.37%
The Waste Water Department's fiscal year expenditures are primarily allocated to Wastewater Treatment at $2.6 million, representing 30.34% of the total. Transfers between funds account for $2.2 million or 24.9%. CIPP Force Mains receive $1.4 million, which is 16.23% of the expenditures. Wastewater Administration is allocated $1.1 million, making up
12.45%.
Additional expenditures include Pudding Creek Sewer Main Rel at $420,000 (4.84%), Chief Celeri Sewer Main Replac at $339,310 (3.91%), and Trash Capture at $300,000 (3.46%). Non-Recurring Capital Projects are funded with $135,000 (1.56%), Wastewater Maintenance with $88,973 (1.03%), and E Oak St Replacement IV with $79,213 (0.91%).
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
0000 - Non
Departmental
- -$191,635 - -100.0%
4710 -Wastewater
Administration
$2,097,284 $750,963 $1,079,873 43.8%
4711-Wastewater
Maintenance
$41,087 $63,500 $88,973 40.1%
4712 -Wastewater
Treatment
$2,742,409 $2,671,036 $2,631,176 -1.5%
4713 - Non-Recurring
Capital Projects
$33,701 $140,000 $135,000 -3.6%
8.67M
Expenditures by Department
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 284
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
7005 - Pudding Creek
Sewer Main Rel
- - $420,000 -
7008 - Dryer Building
Reconstruction
- $335,392 $32,000 -90.5%
7009 - Collection
System Condition
- $278,550 - -100.0%
7010 - Biosolids Storage
Struc
- $1,019,221 - -100.0%
7011- Trash Capture $41,683 $58,520 $300,000 412.6%
7012 - CIPP Force Mains - - $1,407,500 -
7999 - Transfers
between funds
$1,308,219 $1,377,703 $2,159,491 56.7%
7013 - Chief Celeri Sewer
Main Replac
- - $339,310 -
7014 - E Oak St
Replacement IV
- - $79,213 -
Total Expenditures $6,264,383 $6,503,249 $8,672,536 33.4% Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 285
Expenditures by Expense Account Summary
The Waste Water Department's total expenditures for FY2027 are budgeted at $8.7 million, representing a 33.36% increase from the FY2026 total of $6.5 million. Capital Outlay remains the largest expense category, increasing by $869,013 or 45.56% to $2.8 million, and now accounts for 32.02% of the total budget, up from 29.33% in FY2026.
Transfer Out is the second largest category, rising by $781,788 or 56.75% to $2.2 million, which is 24.9% of the total budget compared to 21.18% previously. Administration expenses increased significantly by $336,383 or 62.38% to $875,646, making up 10.1% of the total, up from 8.29% in FY2026.
Salaries increased by $92,372 or 14.48% to $730,516, representing 8.42% of the total budget, a slight decrease in share from 9.81%. Contractual Services rose by $38,772 or 7.83% to $533,720, now 6.15% of the budget compared to 7.61% previously. Benefits increased by $20,241 or 4.88% to $435,128, accounting for 5.02% of the total, down from 6.38%.
Materials & Services grew by $52,000 or 25.09% to $259,290, representing 2.99% of the budget, up from 3.19%. Repairs & Maintenance decreased by $46,277 or 15.48% to $252,723, reducing its share to 2.91% from 4.6%. Interest expenses slightly declined by $5,913 or 2.74% to $210,083, now 2.42% of the total compared to 3.32% previously.
Utilities saw a notable decrease of $165,000 or 52.38% to $150,000. Insurance expenses increased modestly by $3,117 or
1.98% to $160,217, representing 1.85% of the total budget. Allocated Personnel Costs, which were negative in FY2026, returned to zero in FY2027, reflecting a $171,634 increase.
FY27 Expenditures by Expense Account Summary
Capital Outlay $2,776,567 32.02%
Transfer Out $2,159,491 24.90%
Administration $875,646 10.10%
Salaries $730,516 8.42%
Contractual Services $533,720 6.15%
Benefits $435,128 5.02%
Materials & Services $259,290 2.99%
Repairs & Maintenance $252,723 2.91%
Interest $210,083 2.42%
Insurance $160,217 1.85%
Utilities $150,000 1.73%
Principal $116,155 1.34%
Other Operating $13,000 0.15%
For the Waste Water Department's Fiscal Year Expenditures by Expense Account Summary, Capital Outlay accounts for $2.8 million, representing 30.89% of the total expenditures. Administration expenses total $875,646, making up
9.74%, while Salaries are $730,516, which is 8.13% of the expenditures. Contractual Services amount to $533,720, or
5.94%, and Benefits are $435,128, comprising 4.84%. Materials & Services contribute $259,290, equating to 2.88%, and
8.67M
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 286
Repairs & Maintenance are $252,723, or 2.81%. Interest expenses total $210,083, representing 2.34%, and Insurance costs are $160,217, which is 1.78% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Principal - $97,000 $116,155 19.7%
Principal 710-4712-0911 - - $17,155 -
Principal 717-4712-0911 - $97,000 $99,000 2.1%
Salaries $615,334 $638,144 $730,516 14.5%
Salaries &Wages,
Regular
710-4712-0101 $537,681 $549,575 $698,114 27.0%
Overtime 710-4712-0102 $27,927 $28,435 $27,707 -2.6%
Comp Time Payout 710-4712-0103 $8,744 $19,306 - -100.0% Vacation Payout 710-4712-0104 $2,223 $8,200 - -100.0%
Other Pay 710-4712-0109 $38,759 $32,628 $4,695 -85.6%
Benefits $852,393 $414,887 $435,128 4.9%
Misc Insurance
Premiums & Fees
710-4712-0210 $1,662 $1,721 $1,096 -36.3%
Medical Premium
Contribution
710-4712-0211 $155,700 $160,135 $227,314 42.0%
Uniforms 710-4712-0212 $4,571 $3,519 $5,000 42.1%
Dental Premiums 710-4712-0213 $7,619 $7,691 $9,505 23.6% Vision Care 710-4712-0214 $2,549 $1,649 $4,112 149.4%
Pers 710-4712-0220 $579,335 $70,990 $95,634 34.7%
Retiree Medical
Benefits
710-4712-0224 $42,664 $74,831 $10,564 -85.9%
Worker's Comp
Premium
710-4712-0231 $7,592 $22,260 $28,497 28.0%
Worker's Comp
Deductible
710-4712-0232 $4,623 - - -
FICA/Medicare 710-4712-0252 $46,078 $47,090 $53,406 13.4%
PERS UAL
Additional
Payment
710-4712-0387 - $25,000 - -100.0%
Materials & Services $178,334 $207,290 $259,290 25.1%
Postage 710-4710-0372 $3,226 $2,090 $2,090 -
Finance Charges 710-4710-0380 $51 - - -
Miscellaneous 710-4710-0619 $531 - $1,000 -
General Supplies 710-4711-0375 $9,602 $45,000 $40,000 -11.1% Laboratory
Supplies
710-4712-0342 $307 - $2,000 -
Chemicals 710-4712-0343 $151,184 $140,000 $200,000 42.9% Postage 710-4712-0372 - $8,000 - -100.0%
General Supplies 710-4712-0375 $5,388 $4,500 $5,000 11.1% Medical/Safety
Supplies
710-4712-0376 $5,107 $5,000 $4,500 -10.0%
Expenditures by Expense Account Summary
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 287
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Boot Expense 710-4712-0377 $2,628 $2,700 $2,400 -11.1%
Uniforms Expense 710-4712-0378 - - $1,500 -
Miscellaneous 710-4712-0619 $309 - $800 -
Allocated Personnel
Costs
$3,204 -$171,634 - -100.0%
Sal/Benefit
Recovery Costs
710-0000-3499 - -$191,635 - -100.0%
Salary/Benefits
Allocation
710-4710-0801 $3,204 $20,001 - -100.0%
Repairs &
Maintenance
$151,985 $299,000 $252,723 -15.5%
Equipment Repair
& Maint
710-4711-0351 $728 $3,500 $3,500 -
Alloc to Facilities
Maint
710-4711-0397 $28,473 - $28,473 -
Equipment Repair
& Maint
710-4712-0351 $80,521 $85,000 $85,000 -
Building Repair &
Maint
710-4712-0353 $7,795 $70,000 $10,000 -85.7%
Laundry/Cleaning/J
anitorial
710-4712-0354 $768 $500 $750 50.0%
Machinery &
Equipment
710-4713-0741 $33,701 $110,000 - -100.0%
Machinery &
Equipment
714-4713-0741 - - $65,000 -
Infrastructure 714-4713-0751 - $30,000 $60,000 100.0%
Contractual Services $408,373 $494,948 $533,720 7.8%
Auditing &
Accounting
710-4710-0312 $8,000 $9,000 $9,720 8.0%
Professional
Services
710-4710-0319 $55,103 $53,810 $65,000 20.8%
Professional
Services
710-4711-0319 - $7,000 $7,000 -
Laboratory 710-4712-0313 $39,543 $40,000 $57,000 42.5%
Professional
Services
710-4712-0319 $305,727 $385,138 $385,000 -
Professional
Services
714-4713-0319 - - $10,000 -
Transfer Out $1,308,219 $1,377,703 $2,159,491 56.7%
Transfer to Other
Funds
710-7999-0799 $260,130 $185,210 $220,778 19.2%
Transfer to Other
Funds
715-7999-0799 - $1,017,421 $1,938,713 90.6%
Transfer to other
Funds
716-7999-0799 $308,089 - - -
Transfer to Other
Funds
740-7999-0799 $740,000 $175,072 - -100.0%
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 288
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Capital Outlay $240,226 $1,907,554 $2,776,567 45.6%
Fleet Services 710-4712-0322 $198,544 $215,871 $198,544 -8.0% Pudding Creek
Sewer Main Rel
716-7005-0731 - - $420,000 -
Dryer Building
Reconstruction
716-7008-0731 - $335,392 $32,000 -90.5%
Collection System
Condition
716-7009-0731 - $278,550 - -100.0%
Biosolids Storage
Structure
716-7010-0731 - $1,019,221 - -100.0%
Trash Capture 716-7011-0731 $41,683 $58,520 $300,000 412.6% CIPP Force Mains 716-7012-0731 - - $1,407,500 -
Engineering 716-7013-0310 - - $339,310 -
Engineering 716-7014-0310 - - $79,213 -
Interest $90,130 $215,996 $210,083 -2.7%
Interest 710-4712-0912 - $127,321 $123,833 -2.7%
Interest 717-4712-0912 $89,655 $88,210 $86,250 -2.2%
Fees 717-4712-0913 $475 $465 - -100.0%
Depreciation $814,971 - - -
Depreciation
Expense
710-4710-0499 $814,971 - - -
Administration $1,087,102 $539,263 $875,646 62.4%
Telephone &
Communication
710-4710-0362 $935 $1,000 $1,000 -
Allocation to IT Int
Serv Fund
710-4710-0396 $37,046 $51,272 $84,535 64.9%
Admin Costs
Allocation
710-4710-0399 $1,024,063 $456,691 $756,311 65.6%
Training/Travel
Reimbursement
710-4711-0366 $722 $4,000 $4,000 -
Dues &
Memberships
710-4712-0320 $230 $800 $1,000 25.0%
Training/Travel
Reimbursement
710-4712-0366 $5,336 $8,500 $8,500 -
Licenses & Permits 710-4712-0373 $18,769 $17,000 $20,000 17.6% Books &
Subscriptions
710-4712-0384 - - $300 -
Insurance $150,154 $157,100 $160,217 2.0%
Liability Deductible 710-4710-0359 $6,085 $100 - -100.0% Property Premium 710-4710-0360 $144,070 $157,000 $160,217 2.0% Other Operating $8,347 $11,000 $13,000 18.2%
Small Tools &
Equipment
710-4711-0381 $1,563 $4,000 $6,000 50.0%
Small Tools &
Equipment
710-4712-0381 $6,784 $7,000 $7,000 -
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 289
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Utilities $355,612 $315,000 $150,000 -52.4%
Utilities 710-4712-0383 $355,612 $315,000 $150,000 -52.4% Total Expenditures $6,264,383 $6,503,249 $8,672,536 33.4% Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 290
Revenues by Revenue Source Summary
The Waste Water Department's total revenue for FY2027 is $6.5 million, marking a 25.86% increase from the FY2026 total of $5.1 million. The largest revenue source remains Charges for Services, which increased by $353,172 or 10.19% to $3.8 million, though its share of total revenue decreased from 67.52% to 59.12%.
Transfer from Other Funds saw the most significant growth, rising by $1 million or 75.94% to $2.4 million, increasing its proportion of total revenue from 26.85% to 37.54%. This represents a notable shift in the revenue composition.
Other Non Operating revenue decreased by $16,110 or 7.12% to $210,000, reducing its share from 4.41% to 3.25%. Interest income experienced a substantial decline of $56,500 or 90.4%, falling to $6,000 and dropping its contribution from
1.22% to 0.09% of total revenue.
FY27 Revenues by Revenue Source Summary
Charges for Services $3,817,700 59.12%
Transfer from Other Funds $2,423,963 37.54%
Other Non Operating $210,000 3.25%
Interest $6,000 0.09%
The Waste Water Department's Fiscal Year Revenue by Revenue Source Summary includes Charges for Services at $3.8 million, representing 59.12% of the total revenue. Transfers from Other Funds contribute $2.4 million, accounting for 37.54%. Other Non Operating revenue amounts to $210,000, which is 3.25%, and Interest revenue is $6,000, making up 0.09% of the total.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Charges for Services $3,391,326 $3,464,528 $3,817,700 10.2% Sewer Service 710-0000-6110 $3,335,665 $3,413,528 $3,748,400 9.8% Mackerricher
Sewer Service
710-0000-6111 $36,309 $40,000 $40,000 -
Permit/Inspection 710-0000-6112 $800 $700 - -100.0%
Card Processing
Fee
710-0000-6121 $264 $300 $300 -
Grease Trap Fees 710-0000-6304 - - $1,000 -
Drainage Fees 710-0000-6305 - - $8,000 -
6.46M
Revenues by Revenue Source Summary
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 291
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Installation Fees 710-0000-6306 $18,288 $10,000 $20,000 100.0% Transfer from Other
Funds
$1,233,219 $1,377,703 $2,423,963 75.9%
Transfer from Other
Funds
710-7999-7999 $308,089 - - -
Transfer from Other
Funds
716-7999-7999 $740,000 $1,192,493 $2,238,713 87.7%
Transfer from Other
Funds
717-7999-7999 $185,130 $185,210 $185,250 -
Interest $95,696 $62,500 $6,000 -90.4%
Investment Interest
Earned
710-0000-3611 - $2,500 $6,000 140.0%
Investment Interest
Earned
715-0000-3611 $70,412 $45,000 - -100.0%
Investment Interest
Earned
740-0000-3611 $25,284 $15,000 - -100.0%
Other Non Operating $167,823 $226,110 $210,000 -7.1%
Leachate Disp Fees 710-0000-3995 - - $10,000 -
Septic Dump Fees 710-0000-3996 - - $190,000 -
Settlement
Revenue
710-0000-3997 - $25,000 - -100.0%
Miscellaneous
Revenue
710-0000-3998 $146,336 $191,110 $10,000 -94.8%
Sewer Capacity
Fees-Resident.
740-0000-6307 $19,194 $10,000 - -100.0%
Sewer Capacity
Fees - Comm.
740-0000-6308 $2,293 - - -
Total Revenues $4,888,064 $5,130,841 $6,457,663 25.9%
Waste Water Department
FY 2027 Adopted Budget | Fort Bragg Page 292
C.V. Starr Community Center Enterprise
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.
The C.V. Starr Community Center (C.V. Starr Center) is a 43,000 square foot facility that includes an indoor water park, leisure and competition pool, fitness, spin, exercise and weight rooms and a multipurpose room used for birthday parties, programs and events. Its grounds include a dog park, a skateboard park, pétanque court and a community garden. The City owns the facility and receives restricted sales tax and property tax revenues to help offset the costs of operation, maintenance and capital improvements at the C.V. Starr Center. These restricted sales and property tax funds are held in the C.V. Starr Enterprise Fund.
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 293
Organizational Chart
Isaac Whippy
City Manager /Acting
Finance Director
CV Starr Center
Moneque Wooden
Center Manager
CV Starr Center
Kimberly Ramey
Recreation Supervisor
CV Starr Center
Recreation Coordinator
Position Unfilled
CV Starr Center
Senior Lifeguard
Position Unfilled
CV Starr Center
Head Lifeguard
1 - Full-Time
CV Starr Center
Lifeguard
16 - Part-Time
CV Starr Center
Recreation Instructor l, ll &
lll
5 - Seasonal
CV Starr Center
Fitness Instructor l & ll
5 - Part-Time
CV Starr Center
Paul Kelley Maintenance Supervisor
CV Starr Center
Maintenance Worker ll
1 - Full-Time
CV Starr Center
Maintenance Worker l
1 - Full=Time
CV Starr Center
Custodian
1 - Full-Time
CV Starr Center
Fitness Equipment
Technician
1 - Part-Time
CV Starr Center
Administrative
Coordinator
1- Full-Time
CV Starr Center
Senior Administrator
1-Full-Time
CV Starr Center
Administrative Assistant
3-Part-Time
CV Starr Center
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 294
Strategic Goals and Objectives
Secure funding for the next phase of CV Starr
Center to support a multitude of community
needs, including a Resiliency Center with
commercial kitchen, multipurpose courts and
staging area for events and rentals.
Promote free and fee-based multi-generational
programs tailored to the needs and interests of
youth to promote healthy lifestyles and social
engagement, including after-school programs, atrisk youth programs and summer camps.
Increase program availability during after-school
hours, weekends, and summer months to serve
diverse age groups and income levels
Create an affordability plan to include discounts
and scholarships for disadvantaged community
members
Maximize the use of City-owned facilities, including
the newly developed Bainbridge Park, Old Rec
Gym, CV Starr and Highway 20 property
Enhance community engagement and wellness by
promoting inclusive, low-cost or free community
events and wellness initiatives to encourage
physical activity, mental well-being and social
connection. Share the City's parks with local street
and food vendors for markets and fairs.
Increase facility usage and visibility; launch
targeted marketing and increase our social media
presence to promote City parks and facilities.
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 295
Fiscal year 2025-26 Top Accomplishments
Replaced the South side of Skylights over the Natatorium Replace HVAC for the Natatorium
Replaced Leisure pool boiler
Replaced existing boiler water loop system with newly upgraded pipes and fittings Extended facility hours by opening on Sundays
Piloted our first Underserved Youth Program, by working with the Light House and Noyo School students all school year and ending the year by giving each student a summer pass to the Center to continue their mental and physical health journey.
Held our 1st ever Boat Regatta
Began transitioning the lobby into more of a community center by adding new snack machines offering a variety of foods. Adding a microwave and coffee maker allowing the community to heat up their food and relax.
Received several grants: Community Foundation; supporting our Underserved Youth Program, Every Child is a Swimmer; supporting free swim lessons for those who qualify, Association of Aquatics Professionals; providing free life jackets to the center and, Step Into Swim; supporting our 2nd Grade Swim lesson program.
HVAC Installation Underserved Wellness Program
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 296
Performance/ Workload Metrics
INDICATORS
MONTHLY MEMBERSHIPS
FY
23/24
FY
24/25
FY
25/26
Memberships / Monthly& Recurring 1,413 1.826 1,815
Silver Sneakers & RenewActive 1,366 1.464 1,047
TOTAL ACTIVE MEMBERSHIPS 2,779 3.290 2,862
Drop in Daily Passes 11,053 11.822 11,048
Facility Attendance
Fitness Classes 14,856 21.846 18,532
Cardio Room 3,207 11.886 11,338
Weight Room 6,027 17.060 16,658
Independent Contractor Classes 419 564 662
Leisure Pool 9,865 15.479 14,431
Lazy River – Water Walking 3,045 11.695 10,579
Competition Pool 16,326 21.067 16,883
Enrichment 2,760 3.317 2,544
Private Lessons 403 483 473
Facility Rental
Party Room / Multi-purpose room 68 57 67
Miscellaneous
Merchandise 433 447 469
Gift Certificates 134 29 58
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 297
Fiscal Year 2026-27 Top Priorities
Develop a summer in the Park program with the newly hired Recreation Coordinator. Work with local artists and vendors.
Look for ways to develop new programs within the CV Starr Center.
Collaborate with Fort Bragg Unified School District's art department to create new murals in the center.
Continue to work with Visit Fort Bragg, in an effort to bring more exposure to the Center while working toward s offering more events to the community.
Continue to grow our memberships by offering various promotions throughout the year.
Membership growth of 10-15%
Promote the Center for aquatic events , raise funds for Special Olympics, cancer research, etc.
Transition City facility rentals to Recreation Coordinator.
Expand lap pool swimming hours on Fridays.
Look into offering logo merchandise for sale.
Develop Teen Center hours.
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 298
Personnel Summary
AUTHORIZED FTE FY20 FY21 FY22 FY23 FY24 FY25 FY26
Maintenance Department 2 4 4 4 3 4 4
Guest Services 1 4 4 3 4 3 2
Aquatics \ Recreation 1 4 4 3 4 4 4
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 299
Expenditures by Department
The FY 2026–27 CV Starr Community Center expenditure budget totals approximately $2.9 million, representing a decrease of approximately $3.2 million, or 53.01%, compared to the FY 2025–26 estimated year-end amount of approximately $6.1 million. This decrease is primarily due to the completion or removal of major one-time capital and transfer items that were included in the prior fiscal year, including transfers between funds, HVAC system work, facility roof repairs, and other CV Starr capital projects.
Historical Expenditures by Department
8005- Charge-Up CV Starr Center 4815 - Recreation/Program Expenses 8002 - Facility Roof Repairs 8003 - CV Starr Other Capital Proj 8001 - HVAC System 4813 - Facility/Maint Expenditures 7999 - Transfers between funds 4812 - Administrative Expenses Administrative Expenses are the largest FY 2026–27 expenditure category, budgeted at approximately $2.3 million, or
81.77% of total expenditures. This category increased by approximately $669,507, or 39.94%, compared to FY 2025–26, reflecting the ongoing cost of operating the facility, staffing, administration, utilities, insurance, maintenance coordination, programming support, and other core operating needs.
Facility and Maintenance expenditures are budgeted at $387,000, representing 13.49% of total expenditures and a decrease of $145,295, or 27.30%, from the prior fiscal year. Recreation and Program expenses are budgeted at $50,500, representing 1.76% of the budget and a decrease of $5,500, or 9.82%. The FY 2026–27 Budget also includes $85,447 for the Charge-Up CV Starr Center project, representing 2.98% of total expenditures.
CV Starr experienced a decline in revenues during the third quarter of FY 2025–26 due to the temporary closure of the pools. As the pools return to full operation and facility improvements are completed, revenues are expected to improve through memberships, program participation, aquatics, rentals, and community use of the Center. $3M
$5M
$6M
$3M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 300
FY27 Expenditures by Department
4812 - Administrative Expenses $2,345,925 81.77%
4813 - Facility/Maint Expenditures $387,000 13.49%
8005- Charge-Up CV Starr Center $85,447 2.98%
4815 - Recreation/Program
Expenses
$50,500 1.76%
The department also hired a Recreation Coordinator to help maximize use of the CV Starr Community Center and expand recreation programming for youth, families, and the broader community. This position will support youth programs, aquatics and recreation activities, facility programming, and coordination with other parks and community events, including programming opportunities connected to Bainbridge Park. This aligns with the City’s broader goal of making parks and recreation a core part of community health, wellness, youth engagement, civic pride, and quality of life.
During FY 2025–26, the department completed an updated fee schedule and a financial sustainability study. These efforts provide an important foundation for evaluating program fees, facility use, membership revenue, cost recovery, and long-term operational sustainability. The goal is to keep CV Starr accessible to the community while also improving the Center’s financial position and reducing long-term pressure on the General Fund.
Overall, the FY 2026–27 CV Starr budget reflects a transition from a year with significant one-time capital investment to a more operationally focused budget. The City will continue working to rebuild revenues following the pool closure, expand programming, improve facility utilization, and implement recommendations from the fee schedule update and financial sustainability study. CV Starr remains a major community asset and a key part of the City’s investment in recreation, wellness, youth opportunity, and community resilience.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4812 - Administrative
Expenses
$2,959,758 $1,676,418 $2,345,925 39.9%
4813 - Facility/Maint
Expenditures
$585,202 $532,295 $387,000 -27.3%
4815 -
Recreation/Program
Expenses
$27,632 $56,000 $50,500 -9.8%
7999 - Transfers
between funds
$1,500,900 $1,687,950 - -100.0%
8001- HVAC System - $1,355,591 - -100.0%
2.87M
Expenditures by Department
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 301
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
8002 - Facility Roof
Repairs
- $367,077 - -100.0%
8003 - CV Starr Other
Capital Proj
- $430,000 - -100.0%
8005- Charge-Up CV
Starr Center
- - $85,447 -
Total Expenditures $5,073,492 $6,105,331 $2,868,872 -53.0% CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 302
Expenditures by Expense Account Summary
The total expenditures for the CV Starr Department in FY2027 are $2.9 million, representing a 53.01% decrease from the previous year's total of $6.1 million in FY2026. This significant reduction is primarily driven by a 96.03% decrease in Capital Outlay, which dropped from $2.2 million (35.26% of total) to $85,447 (2.98% of total).
Salaries increased notably by 28.49%, rising from $885,137 (14.5% of total) in FY2026 to $1.1 million (39.64% of total) in FY2027, becoming the largest expenditure category. Allocated Overhead also saw a substantial increase of 217.63%, growing from $140,000 (2.29% of total) to $444,681 (15.5% of total). Benefits rose by 62.52%, from $235,838 (3.86% of total) to $383,276 (13.36% of total).
Utilities expenditures decreased by 48.05%, falling from $385,000 (6.31% of total) to $200,000 (6.97% of total). Transfer Out was eliminated entirely, dropping from $1.7 million (27.65% of total) to $0. Contractual Services also declined sharply by 83.94%, from $71,000 (1.16% of total) to $11,400.
Other Operating expenses increased by 15.22%, from $144,500 (2.37% of total) to $166,500 (5.8% of total), while Repairs & Maintenance rose by 52.71%, from $66,795 to $102,000 (3.56% of total). Administration costs more than doubled, increasing by 102.91% from $13,500 to $27,393 (0.95% of total). Materials & Services decreased slightly by 7.75%, from $163,100 (2.67% of total) to $150,456 (5.24% of total). Interest expenses remained relatively stable, decreasing by 2.74% from $144,842 (2.37% of total) to $140,874 (4.91% of total).
FY27 Expenditures by Expense Account Summary
Salaries $1,137,329 39.64%
Allocated Overhead $444,681 15.50%
Benefits $383,276 13.36%
Utilities $200,000 6.97%
Other Operating $166,500 5.80%
Materials & Services $150,456 5.24%
Interest $140,874 4.91%
Repairs & Maintenance $102,000 3.56%
Capital Outlay $85,447 2.98%
Administration $27,393 0.95%
Principal $19,516 0.68%
Contractual Services $11,400 0.40%
For the CV Starr Department's Fiscal Year Expenditures by Expense Account Summary, Salaries account for $1.1 million, representing 39.64% of the total expenditures. Allocated Overhead follows with $444,681, or 15.5%. Benefits make up $383,276, which is 13.36% of the expenses. Utilities are $200,000, comprising 6.97%, while other operating expenses total $166,500, or 5.8%. Materials & Services amount to $150,456, representing 5.24%, and Interest expenses are $140,874, or 4.91%. Repairs & Maintenance account for $102,000, which is 3.56%, and Capital Outlay is $85,447, making
2.87M
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 303
up 2.98%. Administration expenses are $27,393, representing 0.95% of the total. Two smaller categories are not included in this summary.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Principal - - $19,516 -
Principal 810-4812-0911 - - $19,516 -
Salaries $843,090 $885,137 $1,137,329 28.5%
Salaries &Wages 810-4812-0101 $825,570 $858,631 $1,125,153 31.0% Overtime 810-4812-0102 $12,394 $9,006 $11,695 29.9%
Comp Payout 810-4812-0103 - $2,000 - -100.0%
Vacation Payout 810-4812-0104 $1,612 $3,500 - -100.0%
Other Pay 810-4812-0109 $3,514 $12,000 $480 -96.0%
Benefits $462,250 $235,838 $383,276 62.5%
Misc Insurance
Premiums & Fees
810-4812-0210 $1,765 $3,000 $1,567 -47.8%
Medical Premium
Contribution
810-4812-0211 $74,509 $76,108 $156,355 105.4%
Dental Premiums 810-4812-0213 $4,278 $4,900 $5,718 16.7% Vision Benefits 810-4812-0214 $1,952 $2,100 $4,745 126.0% PERS 810-4812-0220 $294,369 $65,118 $97,561 49.8%
Worker's Comp
Premium
810-4812-0231 $20,589 $16,230 $36,099 122.4%
FICA/MEDICARE 810-4812-0252 $64,788 $68,382 $81,231 18.8% Materials & Services $155,371 $163,100 $150,456 -7.8%
Property Ins.
Premium
810-4812-0360 $118,927 $130,000 $132,256 1.7%
Postage 810-4812-0372 $44 $100 $200 100.0%
Merchandise & Art
Sales
810-4812-0390 $2,622 $3,000 $3,000 -
Marketing and
Promotions
810-4812-0391 $15,818 $15,000 $10,000 -33.3%
Sal/Benefit
Allocation - CVSC
810-4812-0801 $17,960 - - -
Other Recreation
Activities
810-4815-0381 - $15,000 $5,000 -66.7%
Repairs &
Maintenance
$94,114 $66,795 $102,000 52.7%
Equipment Repair
& Maint
810-4812-0351 $663 - - -
Equipment Repair
& Maint
810-4813-0351 $93,451 $66,795 $102,000 52.7%
Contractual Services $28,295 $71,000 $11,400 -83.9%
Auditing & Accting
- CV Starr
810-4812-0312 $3,738 $5,000 $5,400 8.0%
Expenditures by Expense Account Summary
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 304
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Professional
Services
810-4812-0319 $12,444 $60,000 - -100.0%
IT Services 810-4812-4111 $7,733 - - -
Professional
Services
810-4813-0319 $4,381 $6,000 $6,000 -
Transfer Out $1,500,900 $1,687,950 - -100.0%
Transfer to Other
Funds
810-7999-0799 $750,450 $1,687,950 - -100.0%
Transfer to Other
Funds
851-7999-0799 $750,450 - - -
Capital Outlay $93,099 $2,152,668 $85,447 -96.0%
Capital 810-4812-0751 $93,099 - - -
HVAC System 851-8001-0731 - $1,355,591 - -100.0%
Facility Roof
Repairs
851-8002-0731 - $367,077 - -100.0%
Other Capital 2024 851-8003-0731 - $430,000 - -100.0%
CIP-Charge-Up CV
Starr Center
851-8005-0731 - - $85,447 -
Interest - $144,842 $140,874 -2.7%
Interest 810-4812-0912 - $144,842 $140,874 -2.7%
Allocated Overhead $497,320 $140,000 $444,681 217.6%
Admin Costs
Allocation - CVSC
810-4812-0399 $497,320 $140,000 $444,681 217.6%
Depreciation $700,585 - - -
Depreciation
Expense
810-4812-0499 $700,585 - - -
Administration $54,552 $13,500 $27,393 102.9%
Legal- CV Starr 810-4812-0311 $2,539 $3,000 $5,000 66.7% Travel and Training 810-4812-0366 $1,563 $2,000 $3,500 75.0% Uniforms 810-4812-0378 - $500 $500 -
Allocation to IT
Services
810-4812-0396 $4,116 - $9,393 -
Alloc to Facilities
Maint
810-4812-0397 $40,547 - - -
Travel & Training 810-4813-0366 $1,340 $1,000 $1,000 -
Travel and Training 810-4815-0366 $2,115 $5,000 $5,000 - Uniforms 810-4815-0378 $2,332 $2,000 $3,000 50.0%
Insurance - $15,000 - -100.0%
Insurance 810-4812-4115 - $15,000 - -100.0%
Other Operating $233,817 $144,500 $166,500 15.2%
Recruitment Costs 810-4812-0317 - $500 $500 -
Dues and
Memberships
810-4812-0320 $701 $3,000 $3,000 -
Telephone &
Communications
810-4812-0362 $10,917 $12,000 $10,000 -16.7%
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 305
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Printing & Copying
Costs
810-4812-0365 $5,012 $6,500 $6,500 -
License & Permits 810-4812-0373 $6,692 $5,000 $6,000 20.0% General Supplies 810-4812-0375 -$1,142 $2,000 $2,000 -
Outreach 810-4812-0385 - - $3,000 -
Miscellaneous 810-4812-0619 $91,683 - - -
Bank Fees 810-4812-4116 $20,837 $8,000 $20,000 150.0%
Chemicals 810-4813-0343 $30,111 $25,000 $30,000 20.0%
General Supplies 810-4813-0375 $43,159 $45,000 $45,000 - Uniforms 810-4813-0378 $1,180 $2,000 $1,000 -50.0%
Small Tools &
Equipment
810-4813-0381 $1,480 $1,500 $2,000 33.3%
Dues and
Memberships
810-4815-0320 $620 $1,000 $2,000 100.0%
License & Permits 810-4815-0373 $7,004 $8,000 $7,000 -12.5% General Supplies 810-4815-0375 $320 $1,000 $1,000 -
Program Supplies 810-4815-0376 $5,785 $3,000 $5,000 66.7% Pool Side Supplies 810-4815-0377 $2,587 $10,000 $7,000 -30.0% Honorarium
Expenses
810-4815-0379 $2,137 $2,000 $3,500 75.0%
Gym Side Supplies 810-4815-0380 $4,730 $9,000 $12,000 33.3% Utilities $410,100 $385,000 $200,000 -48.1%
Utilities 810-4813-0383 $410,100 $385,000 $200,000 -48.1% Total Expenditures $5,073,492 $6,105,331 $2,868,872 -53.0% CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 306
Revenues by Revenue Source Summary
The total revenue for the CV Starr Department in FY2027 is $2.9 million, representing a 31.16% decrease from the previous year's total of $4.2 million in FY2026. The largest revenue source in FY2027 is Sales & Use Tax, which amounts to $1.3 million and constitutes 45% of the total revenue. This category increased by $61,200, or 4.98%, compared to FY2026.
Charges for Services is the second largest revenue source in FY2027, totaling $990,500 and making up 34.52% of the total. This category saw an increase of $129,479, or 15.04%, from the prior year. Property Tax revenue also increased to $335,000, accounting for 11.68% of the total and rising by $23,353, or 7.49%.
Other Non Operating revenue showed a notable increase, rising by $88,000, or 400%, to $110,000, representing 3.83% of the total revenue. Capital Grant Revenues and Other Operating revenues remain at $0 in FY2027.
FY27 Revenues by Revenue Source Summary
Sales & Use Tax $1,291,200 45.00%
Charges for Services $990,500 34.52%
Property Tax $335,000 11.68%
Transfer from Other Funds $125,447 4.37%
Other Non Operating $110,000 3.83%
Other Revenue $12,000 0.42%
Interest $5,000 0.17%
The CV Starr Department's Fiscal Year Revenue by Revenue Source Summary includes Sales & Use Tax at $1.3 million, representing 45% of the total revenue. Charges for Services contribute $990,500, which is 34.52%. Property Tax accounts for $335,000 or 11.68%. Transfers from Other Funds amount to $125,447, making up 4.37%. Other Non Operating revenue is $110,000, representing 3.83%. Other Revenue totals $12,000, which is 0.42%, and Interest income is $5,000, comprising 0.17% of the revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Property Tax $326,804 $311,647 $335,000 7.5%
Sec Property Tax,
Current Year
810-0000-3110 $326,804 $311,647 $335,000 7.5%
Sales & Use Tax $1,350,872 $1,230,000 $1,291,200 5.0%
CV Starr Sales Tax 810-0000-3132 $1,350,872 $1,230,000 $1,291,200 5.0%
2.87M
Revenues by Revenue Source Summary
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 307
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Charges for Services $911,110 $861,021 $990,500 15.0%
CV Starr Facility
Revenue
810-0000-6120 -$104 $1,000 - -100.0%
Refunds & Rebates 810-0000-6121 $22,399 - - -
Merchandise Sales,
Net
810-0000-6122 $4,683 $4,000 $12,000 200.0%
Facility Rentals 810-0000-6123 $70,097 $45,000 $73,000 62.2% Enrichment
Programs
810-0000-6124 $61,483 $60,000 $52,000 -13.3%
Facility Passes 810-0000-6125 $748,904 $747,521 $850,000 13.7% Commissions
Revenue
810-0000-6127 $3,648 $3,500 $3,500 -
Other Revenue $5,771 $13,295 $12,000 -9.7%
2nd Grade Swim
Revenue
810-0000-6130 $5,771 $13,295 $12,000 -9.7%
Transfer from Other
Funds
$1,500,900 $1,687,950 $125,447 -92.6%
Transfer from other
Funds
810-7999-7999 $750,450 - $40,000 -
Transfers from
Other Funds
851-7999-7999 $750,450 $1,687,950 $85,447 -94.9%
Other Operating $3 - - -
Cash Over/Short 810-0000-6129 $3 - - -
Interest $113,035 $42,000 $5,000 -88.1%
Investment Interest
Income
810-0000-3611 $113,035 $42,000 $5,000 -88.1%
Other Non Operating $7,818 $22,000 $110,000 400.0%
Miscellaneous
Revenue
810-0000-3998 $7,818 $22,000 $110,000 400.0%
Total Revenues $4,216,313 $4,167,912 $2,869,147 -31.2%
CV Starr Department
FY 2027 Adopted Budget | Fort Bragg Page 308
Broadband Utility Enterprise
Sage Statham
Director of Broadband and Digital Infrastructure
The Broadband Department oversees the City of Fort Bragg's city-owned broadband utility, including the operation of MCN (Mendocino Community Network) and the buildout of Fort Bragg Fiber, a citywide fiber-to-the-home network delivering symmetrical gigabit internet service to residential and business customers. The department manages all aspects of the broadband enterprise: infrastructure construction, ISP operations, middle-mile coordination, and customer-facing service delivery. Fort Bragg Fiber represents the city's largest infrastructure investment in a generation and is designed to provide affordable, high-speed connectivity to the entire community for decades to come.
Organizational Chart
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 309
Strategic Goals and Objectives
Complete Initial Fiber Installation for the FTTH
Project
Finish construction of the City-owned fiberoptic network and bring it to service-ready status
Launch fiber service in Summer 2026 as
planned
Hire and Onboard Drop Technicians
Recruit, hire, and train the in-house drop
technician team needed to connect homes to
the network
Build internal installation capacity to control
quality, cost, and scheduling
Equip and onboard staff ahead of the
customer-acquisition push so installs can
scale immediately at launch
Install the First 500 FTTH Customers
Connect the first 500 fiber-to-the-home
customers following service launch
Execute the customer transition strategy —
migrating existing legacy customers onto
City-owned fiber
Reduce Sonic resale costs as customers
migrate, applying those savings toward the
bonds funding the build
Relocate the Broadband Office to Fort Bragg (Elm
Street)
Complete the move into the new Elm Street
broadband office
Consolidate operations, staff, and customerfacing services within city limits Establish a permanent local presence
supporting service, billing, and field
operations
Fiscal year 2025-26 Top Accomplishments
Completed conduit installation across the city and pulled fiber through more than half of the network Coordinated a joint-build agreement with the California Department of Technology to co-install approximately four miles of Middle Mile infrastructure along SR-1, connecting Fort Bragg to the state's backbone network Onboarded Sage Statham as the city's first Director of Broadband and Digital Infrastructure in September 2025, establishing dedicated departmental leadership for the broadband utility Completed the formal acquisition of MCN, transitioning a 30-year community ISP into city ownership Secured a lease for a new MCN office location in Fort Bragg, establishing a permanent operational home for the city's broadband utility
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 310
Fiscal Year 2026-27 Top Priorities
Complete fiber-optic network construction and launch FTTH service in Summer 2026 Hire and onboard drop technicians to build in-house installation capacity Connect the first 500 fiber customers and execute the legacy-to-fiber transition Relocate broadband operations to the new Elm Street office in Fort Bragg Migrate legacy customers off Sonic resale to reduce resale costs and support bond repayment Launch the marketing and customer-acquisition campaign to drive fiber subscriptions Maintain stable legacy service and revenue performance during the transition period Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 311
Personnel Summary
AUTHORIZED FTE FY16 FY17 FY18 FY19 FY20 FY 21 FY 22 FY 23 FY 24 FY25 Broadband Utility Enterprise 0 0 0 0 0 0 0 0 0 0
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 312
Expenditures by Department
MCN / Broadband Five-Year Forecast
The five-year MCN forecast shows the broadband enterprise moving through an important transition period from construction, grant-supported implementation, and legacy customer migration into a more stable operating model. In FY 2026–27, total income is projected at approximately $2.84 million, including $536,337 in grant and bond funding, while total expenses are projected at approximately $3.01 million. This results in a projected net loss of approximately $169,735 in the first year of the forecast.
The forecast improves significantly in later years. By FY 2027–28, MCN is projected to generate a modest net income of approximately $48,533. By FY 2028–29, projected net income increases to approximately $365,835, and by FY 2030–31, net income is projected to reach approximately $996,407. This improvement is driven by growth in broadband customers, continued activation of the City’s fiber network, migration away from legacy services, and a reduction in certain resale and transitional operating costs.
It is important to distinguish between total income and operating revenue. Total income includes temporary grant and bond funding, which declines from approximately $536,337 in FY 2026–27 to zero by FY 2030–31. Operating revenue, which excludes grant and bond funding, grows from approximately $2.30 million in FY 2026–27 to approximately $2.82 million by FY 2030–31. This means the long-term success of the enterprise depends on converting temporary implementation funding into sustainable customer-based revenue.
The customer count forecast reflects this transition. Total active subscriptions are projected to increase from approximately 5,261 in FY 2026–27 to approximately 7,373 by FY 2030–31. Broadband internet customers are projected to grow significantly, while legacy Fusion and Open Air services are expected to phase down over time. This shift is central to the long-term business model because the City’s fiber network must replace declining legacy revenue with new broadband subscribers.
The forecast is encouraging, but it also carries important risks. The projected improvement depends on successful customer activations, strong marketing, reliable installation processes, customer retention, service quality, billing performance, and continued management of operating costs. The City should monitor customer conversion rates, monthly recurring revenue, installation capacity, churn, customer service performance, and operating margins closely during FY 2026–27 and FY 2027–28.
Overall, the forecast shows that MCN has the potential to become a positive long-term enterprise for the City.
However, the next two years are critical. The City must focus on execution: completing customer drops, increasing public awareness, converting customers to the fiber network, maintaining reliable service, and managing costs as grant and bond funding phases out.
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 313
Historical Expenditures by Department
5001 - Broadband Utility Operations
In FY2027, the Broadband Utility Department's total expenditures increased to $3 million, representing a 21.87% rise from the FY2026 total of $2.4 million. The entire budget continues to be allocated to Broadband Utility Operations, which also saw a 21.87% increase, growing by $530,941 from $2.4 million to $3 million. This category remains the largest and sole expenditure within the department, maintaining 100% of the total budget in both years.
FY27 Expenditures by Department
5001 - Broadband Utility
Operations
$2,958,587 100.00%
For the Broadband Utility Department's Fiscal Year Expenditures by Department, the total expenditure is $3 million, which accounts for 100% under the category 5001 — Broadband Utility Operations.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
5001- Broadband Utility
Operations
- $2,427,646 $2,958,587 21.9%
Total Expenditures - $2,427,646 $2,958,587 21.9%
0 0
$2M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
2.96M
Expenditures by Department
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 314
Expenditures by Expense Account Summary
The Broadband Utility Department's total expenditures for FY2027 are budgeted at $3 million, representing a 21.87% increase from the FY2026 total of $2.4 million. Materials & Services remain the largest expense category at $1.6 million, accounting for 54.43% of the total budget. This category increased by $104,144 or 6.91% compared to the previous year.
Salaries show a significant increase to $865,030, which is 29.24% of the total budget and up by $236,046 or 37.53% from FY2026. Benefits also rose notably to $418,040, making up 14.13% of the total and increasing by $174,167 or 71.42% over the prior year.
Allocated overhead expenditures increased by $4,530 or 22.65% to $24,530, maintaining a similar share of 0.83% of the total budget. Repairs & Maintenance more than doubled, rising by $8,600 or 134.38% to $15,000, now representing
0.51% of the total. Utilities increased by $3,000 or 25% to $15,000, also 0.51% of the budget. Other operating expenses saw a modest increase of $454 or 4.52%, totaling $10,500 and accounting for 0.35% of the budget.
FY27 Expenditures by Expense Account Summary
Materials & Services $1,610,487 54.43%
Salaries $865,030 29.24%
Benefits $418,040 14.13%
Allocated Overhead $24,530 0.83%
Utilities $15,000 0.51%
Repairs & Maintenance $15,000 0.51%
Other Operating $10,500 0.35%
For the Broadband Utility Department's Fiscal Year Expenditures by Expense Account Summary, Materials & Services account for $1.6 million, representing 54.43% of the total expenditures. Salaries amount to $865,030, which is 29.24%.
Benefits are $418,040, making up 14.13%. Allocated Overhead is $24,530, or 0.83%. Repairs & Maintenance and Utilities each total $15,000, both constituting 0.51%. Other operating expenses are $10,500, comprising 0.35% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Proposed vs. FY
2027 Adopted
Budget (%
Change)
Salaries - $628,984 $865,030 28.7%
Salaries &Wages 510-5001-0101 - $592,123 $851,488 28.6% Overtime 510-5001-0102 - $8,236 $13,542 35.4%
Comp Time Payout 510-5001-0103 - $3,500 - -
2.96M
Expenditures by Expense Account Summary
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 315
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Proposed vs. FY
2027 Adopted
Budget (%
Change)
Other Pay 510-5001-0109 - $25,125 - -
Benefits - $243,873 $418,040 32.1%
Misc Insurance
Premium
510-5001-0210 - $3,000 $1,693 -43.6%
Medical Premium
Contribution
510-5001-0211 - $87,602 $197,732 86.2%
Dental Premiums 510-5001-0213 - $4,578 $8,799 55.0%
Vision Care 510-5001-0214 - $1,618 $5,694 244.9%
PERS 510-5001-0220 - $85,684 $128,547 7.1%
Vehicle Allowance 510-5001-0223 - - - -100.0%
Workers Comp
Premium
510-5001-0231 - $11,002 $10,436 -55.2%
FICA/Medicare 510-5001-0252 - $50,389 $65,139 17.3%
Materials & Services - $1,506,343 $1,610,487 32.8%
Legal 510-5001-0311 - $5,000 $5,000 -
Auditing &
Accounting
510-5001-0312 - $4,000 $4,320 8.0%
Pre-Employment
Costs
510-5001-0316 - - - -100.0%
Professional
Services
510-5001-0319 - $2,621 $5,000 -50.0%
Dues &
Memberships
510-5001-0320 - $10,380 $11,000 -84.6%
Fleet Services 510-5001-0322 - - $32,167 -
Equipment Leases 510-5001-0355 - $25,200 $25,500 -
Rentals - Space 510-5001-0357 - $88,661 $120,000 122.2% Acquisition Costs 510-5001-0358 - $100,000 $50,000 -50.0% Legal Notices 510-5001-0364 - - - -100.0%
Copying/Printing 510-5001-0365 - $565 $1,000 -80.0%
Training/Travel
Reimbursement
510-5001-0366 - $6,315 $10,000 400.0%
Meetings/City
Business
510-5001-0371 - - $1,000 -
Postage 510-5001-0372 - $550 $1,000 -
General Supplies 510-5001-0375 - $5,700 $5,000 -12.3%
Program Supplies 510-5001-0376 - $55,545 $226,000 236.1% Small Tools &
Equipment
510-5001-0381 - $20,000 $10,000 -50.0%
Books &
Subscriptions
510-5001-0384 - $18,167 $20,000 -71.5%
Resale Services -
Utilities
510-5001-0385 - $1,076,552 $980,000 37.3%
Marketing 510-5001-0391 - $20,000 $35,000 75.0%
Allocation to IT Int
Serv Fund
510-5001-0396 - - $10,000 -
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 316
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Proposed vs. FY
2027 Adopted
Budget (%
Change)
Insurance 510-5001-4115 - $13,000 - -100.0%
Bank/CC Fees 510-5001-4116 - $54,087 $58,500 30.0%
Repairs &
Maintenance
- $6,400 $15,000 -
Equipment Repair
& Maint
510-5001-0351 - $6,400 $5,000 -
Fuel & Lubricants 510-5001-0382 - - $10,000 -
Allocated Overhead - $20,000 $24,530 -
Admin Costs
Allocation
510-5001-0399 - $20,000 $24,530 -
Other Operating - $10,046 $10,500 -
Telephone &
Communication
510-5001-0362 - $7,546 $8,000 -
Licenses & Permits 510-5001-0373 - $2,500 $2,500 -
Utilities - $12,000 $15,000 -87.1%
Utilities 510-5001-0383 - $12,000 $15,000 -87.1%
Total Expenditures - $2,427,646 $2,958,587 27.7%
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 317
Revenues by Revenue Source Summary
In FY2027, the Broadband Utility Department's total revenue is budgeted at $2.9 million, representing a 28.82% increase from the FY2026 total of $2.3 million. Charges for Services remain the largest revenue source at $2.3 million, accounting for 78.33% of the total revenue. This category shows a modest increase of $20,425, or 0.91%, compared to the previous year.
Notably, the Other Non Operating category emerges as a new revenue source in FY2027, contributing $630,000, which is 21.67% of the total revenue. This addition represents the largest increase in dollar amount among the revenue sources for the year.
FY27 Revenues by Revenue Source Summary
Charges for Services $2,276,992 71.05%
Other Non Operating $630,000 19.66%
Transfer from Other Funds $297,984 9.30%
For the Broadband Utility Department's Fiscal Year Revenue by Revenue Source Summary, Charges for Services accounted for $2.3 million, representing 78.33% of the total revenue. Other Non Operating revenue contributed $630,000, making up 21.67% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Charges for Services - $2,256,567 $2,276,992 0.9%
BB Internet Serv
Rev 1-10 Gbps
510-5001-6131 - - $144,000 -
BB Voice Services
(w/911)
510-5001-6132 - - $3,900 -
BB Low Inc Serv
Offer 500 Mbps
510-5001-6133 - - $28,800 -
Email Hosting 510-5001-6134 - $176,072 $181,718 3.2%
WebHost Domain 510-5001-6135 - $123,082 $120,376 -2.2%
Legacy Fusion
(Blended View)
510-5001-6136 - $1,185,507 $1,039,165 -12.3%
Legacy Fusion
Equip
510-5001-6137 - $14,345 $14,000 -2.4%
Legacy Open Air 510-5001-6138 - $391,836 $378,510 -3.4%
3.2M
Revenues by Revenue Source Summary
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 318
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Legacy Digital
Voice
510-5001-6139 - $305,498 $306,523 0.3%
Miscellaneous
Revenues
510-5001-6140 - $60,227 $60,000 -0.4%
Transfer from Other
Funds
- - $297,984 -
Transfer from Other
Funds
510-7999-7999 - - $297,984 -
Other Non Operating - - $630,000 -
Contributed Capital 510-0000-3980 - - $630,000 -
Total Revenues - $2,256,567 $3,204,976 42.0%
Broadband Utility Department
FY 2027 Adopted Budget | Fort Bragg Page 319
Internal Service Funds
Internal Service Funds (ISF)
FY 2027 Adopted Budget | Fort Bragg Page 320
Facilities Repair & Maintenance
The Facilities Repair & Maintenance Internal Service Fund captures all expenditures related to the upkeep of public buildings. This includes both proactive preventative maintenance and essential daily repairs, primarily executed by dedicated Public Works staff to ensure the safety and longevity of City assets.
The Public Works Department supports City operations and the community by ensuring the longevity and safety of public facilities. Core responsibilities include the comprehensive maintenance of HVAC, plumbing, and electrical systems, along with essential structural repairs and interior improvements such as carpentry, roofing, flooring, and painting.
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 321
Strategic Goals and Objectives
The primary mission of the Facilities
Repair & Maintenance Fund is to
provide high-quality, efficient upkeep
of City assets. We strive to foster a safe,
functional, and welcoming
environment for both City employees
and the residents of Fort Bragg.
Fiscal Responsibility: Procure safe,
durable equipment and products that
represent a sound long-term
investment at a competitive cost.
Proactive Planning: Continuously identify and
prioritize future infrastructure needs based on
safety requirements and available funding.
Operational Excellence: Improve internal and
external communication channels to ensure
transparency and responsiveness.
Innovation: Stay current with emerging
technology and industry trends to enhance service
delivery and efficiency.
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 322
Five Year Maintenance Plan
MAJOR PROJECTS/REPLACEMENTS
Notes 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Total
City Hall:
Flooring/ remodel $0
Paint Exterior $60,000 $60,000
Electric/Generator/ EV
Charging Stations $20,000 $20,000
Plumbing/Carpentry $32,000 $32,000
HVAC 4 units $5,000 $5,000
Roofing $0
ADA Doors $8,000 $8,000
Electric Vehicle facility $0
TOTAL City
Hall $32,000 $5,000 $0 $0 $60,000$20,000 $8,000 $125,000 City Hall East:
Electric $0
Lighting Gym $0
Doors
Double
doors/heater
room $0
Flooring
Hallway
carpet $0
Roofing
Pool and
offices $0
Bathrooms $0
Heaters 3 units $8,000 $10,000 $18,000
Pool Incl structure $0
Fire Sprinkler System $0
TOTAL City
Hall East $0 $0 $8,000 $0 $10,000 $0 $0 $18,000
Fort Building:
Paint $10,000 $0 $10,000
TOTAL Fort
Building $10,000 $0 $0 $0 $0 $0 $0 $10,000
Town Hall:
Paint Exterior $0
Bathrooms
Flooring/Fixt
ures/Misc $0
Carpentry
Dais/Cabinet
s $3,000 $3,000
HVAC Heater $6,000 $6,000
Doors/Windows $0
Landscaping $0
TOTAL Town
Hall $0 $0 $3,000 $6,000 $0 $0 $0 $9,000
Guest House:
Paint $0
Carpentry/Windows/
Siding/Fencing $0
Walkways and Signage $0
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 323
TOTAL
Guest House $0 $0 $0 $0 $0 $0 $0 $0
Police Department:
Paint
Exterior/Interi
or $0
Electric
Generator
Shed $0
HVAC 8 units $8,000 $8,000
Roofing $0
Emergency Generator $0
TOTAL
Police
Department $0 $0 $8,000 $0 $0 $0 $0 $8,000
Bainbridge Park
Wiggly Giggly $5,000 $5,000
Tennis/Basketball $0
TOTAL
Bainbridge
Park $0 $5,000 $0 $0 $0 $0 $0 $5,000
Noyo Headlands Park:
Bathrooms
Hardware,
locks, etc. $4,500 $5,000 $5,000 $14,500
Equipment Rental $7,000 $7,000
Fencing Fence fabric $16,000 $20,000 $36,000
TOTAL Noyo
Headlands
Park $27,500 $0 $0 $5,000 $0 $57,500
Pomo Bluffs Park:
Parking Lot Resurface $0
Bathrooms
Roof/Bollard
s $10,000 $10,000
TOTAL
Pomo Bluffs
Park $10,000 $0 $0 $0 $0 $0 $10,000
Noyo Beach:
General $0
TOTAL Noyo
Beach $0 $0 $0 $0 $0 $0 $0 $0
Harbor Lite Trail:
Trail $0
TOTAL
Harbor Lite
Trail $0 $0 $0 $0 $0 $0 $0 $0
TOTAL MAJOR PROJECT FUNDING $79,500 $10,000 $19,000 $11,000 $70,000$20,000 $8,000 $242,500 Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 324
Expenditures by Department
Historical Expenditures by Department
4393 - Maint & Repair 7999 - Transfers between funds
In FY2027, the Facilities Department's total expenditures increased significantly to $764,569, representing a 460.13% rise from FY2026's total of $136,498. The largest expenditure category shifted from Maint & Repair to Transfers between funds.
Transfers between funds rose dramatically to $689,000 in FY2027, accounting for 90.12% of the total budget, up from $0 in FY2026. This category experienced the largest increase in dollar amount.
Conversely, Maint & Repair expenditures decreased by $60,929, or 44.64%, falling to $75,569 in FY2027 and representing 9.88% of the total budget. This marks a notable reduction compared to FY2026, when Maint & Repair comprised 100% of the department's expenditures.
FY27 Expenditures by Department
7999 - Transfers between funds $689,000 90.12%
4393 - Maint & Repair $75,569 9.88%
The Facilities Department's Fiscal Year Expenditures by Department consist primarily of Transfers between funds, totaling $689,000, which accounts for 90.12% of the expenditures. Maintenance and Repair expenses amount to $75,569, representing 9.88% of the total expenditures.
$$448822KK
$$770011KK
$$888855KK
$$776655KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
765K
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 325
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4393 - Maint & Repair $58,022 $136,498 $75,569 -44.6%
7999 - Transfers
between funds
$643,225 $748,625 $689,000 -8.0%
Total Expenditures $701,247 $885,123 $764,569 -13.6%
Expenditures by Department
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 326
Expenditures by Expense Account Summary
In FY2027, the Facilities Department's total expenditures increased significantly to $764,569, representing a 460.13% rise from FY2026's total of $136,498. The most notable change was in the Transfer Out category, which rose dramatically to $689,000, accounting for 90.12% of the total budget, up from $0 in the previous year.
Contractual Services also saw a substantial increase, growing by $37,000 or 462.5% to $45,000, making up 5.89% of the total expenditures. In contrast, Allocated Personnel Costs decreased sharply by $91,429 or 86.26%, falling to $14,569 and representing only 1.91% of the total budget compared to 77.66% in FY2026.
Repairs & Maintenance expenditures declined by $6,500 or 28.89%, totaling $16,000 and comprising 2.09% of the budget, down from 16.48% the previous year. Depreciation remained at $0 for both years.
FY27 Expenditures by Expense Account Summary
Transfer Out $689,000 90.12%
Contractual Services $45,000 5.89%
Repairs & Maintenance $16,000 2.09%
Allocated Personnel Costs $14,569 1.91%
The Facilities Department's Fiscal Year Expenditures by Expense Account Summary includes Transfer Out at $689,000, representing 90.12% of the total expenditures. Contractual Services account for $45,000, or 5.89%. Repairs & Maintenance expenses are $16,000, making up 2.09%, and Allocated Personnel Costs total $14,569, which is 1.91% of the expenditures.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Allocated Personnel
Costs
$13,146 $105,998 $14,569 -86.3%
Salary/Benefit
Allocation
520-4393-0801 $13,146 $105,998 $14,569 -86.3%
Repairs &
Maintenance
$18,408 $22,500 $16,000 -28.9%
Facilities Maint &
Repair
520-4393-0353 $18,408 $22,500 $16,000 -28.9%
Contractual Services $18,988 $8,000 $45,000 462.5%
765K
Expenditures by Expense Account Summary
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 327
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Professional
Services
520-4393-0319 $18,988 $8,000 $45,000 462.5%
Transfer Out $643,225 $748,625 $689,000 -8.0%
Transfers to Other
Funds
520-7999-0799 $643,225 $748,625 $689,000 -8.0%
Depreciation $7,481 - - -
DepreciationFacilities
520-4393-0499 $7,481 - - -
Total Expenditures $701,247 $885,123 $764,569 -13.6%
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 328
Revenues by Revenue Source Summary
In FY2027, the Facilities Department's total revenue is budgeted at $149,998, representing a 57.77% decrease from the FY2026 total of $355,156. The largest revenue source remains Interdepartmental charges, which account for 100% of the total in FY2027 with $149,998. This is a decrease of $200,158 or 57.16% compared to FY2026, when Interdepartmental charges were $350,156 and made up 98.59% of total revenue.
Use of Money & Property revenue is budgeted at $0 in FY2027, a complete decrease of $5,000 or 100% from the $5,000 recorded in FY2026, where it represented 1.41% of total revenue. Other Operating revenue remains at $0 for both years.
Overall, the FY2027 budget shows a significant reduction in total revenue driven primarily by decreases in both Interdepartmental charges and Use of Money & Property revenue sources.
FY27 Revenues by Revenue Source Summary
Interdepartmental charges $149,998 100.00%
The Facilities Department's Fiscal Year Revenue by Revenue Source Summary consists entirely of Interdepartmental charges, which amount to $149,998 and represent 100% of the total revenue.
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Use of Money &
Property
$10,199 $5,000 - -100.0%
Interest Earned 520-0000-3611 $10,199 $5,000 - -100.0%
Interdepartmental
charges
$149,998 $350,156 $149,998 -57.2%
Allocation -Int Serv
Fund
520-0000-3498 $149,998 $350,156 $149,998 -57.2%
Total Revenues $160,197 $355,156 $149,998 -57.8%
150K
Revenues by Revenue Source Summary
Facilities Department
FY 2027 Adopted Budget | Fort Bragg Page 329
Technology Maintenance & Replacement
Deb Smith
IT Director
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 administrati
on
Layered CyberSecurity defense
administration
Physical security technology
administration
Telecommunication administration
and installation — On-site and
Wireless
Cloud services assessment and sup
port
Software assessment and
purchasing
Administration, user support, and maintenance of onpremise and cloud-based software services Asset tracking for IT equipment
Social media and website maintenance
AV production and Live Streaming of City Public Meetings AV support for Town Hall rentals
Technical support for City/PD and other presenters at public meetings Wi-Fi administration and support
Digital file archiving and distribution
Public Access TV hardware allocation and administration Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 330
Organizational Chart
Organizational Chart
Isaac Whippy
City Manager
Deb Smith
IT Director
Mateo Ortiz
Systems Analyst
Troy Mellott
Systems Technician - IT
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 331
Fiscal year 2025-26 Top Accomplishments
Communication:
Implemented an interim website for the City of Fort Bragg, and worked with the chosen vendor to design and implement a new, custom website.
Implemented a higher resolution and much lower cost solution for streaming and storage of public meeting videos.
Once Town Hall construction was completed, IT moved AV control systems into an improved AV control room, implementing several system improvements for stability and manageability in the process.
Implemented new remote-controlled cameras in the Town Hall meeting chamber for greatly improved visibility and performance during meetings and live-streaming.
Assessed and chose a new Mobile Device Management system for cell phones and tablets to be implemented in FY26-27 due to the upcoming End-of-Life of the current system.
Data / Network Security:
Extended secure cloud backup services to CV Starr servers.
Continued expansion of Multi-Factor Authentication where supported.
Assessed alternate solutions for integrated physical security monitoring cameras and door controls for implementation at additional sites beyond PD in FY26-27.
Following an assessment of available AI tool policies for governmental organizations, we developed a draft and plan for implementation of policy applicable to the City.
Continued roll-out of our Password Manager tool across the organization.
Greatly expanded use of Password Manager for secure documentation of Information Technology knowledge, including: implementation processes and procedures for: new system installations, conference room and other meetings systems, common issues and solutions, troubleshooting of complex systems such as VPN remote access and Police vehicle technology systems, etc. The stored knowledge is available not only via cloud or when using onsite workstations, but also remotely via mobile devices, with or without access to the Internet.
Responded within the target time-frame to address the greatly increased number of security updates to Firewalls and other technology / security infrastructure required due to a noticeable increase in vulnerabilities being discovered by AI tools.
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 into previously hidden weaknesses and prioritize addressing them.
Continued automated email anti-“phishing” training campaigns via KnowBe4.
Continued automated CyberSecurity online training campaigns, also via KnowBe4.
Infrastructure & Services Performance and Resiliency:
Assessed alternate, lower-cost solutions for secure backups in light of greatly increased storage requirements due to digitization efforts in multiple City departments.
Assisted the Police Department in assessing alternative solutions for providing report writing assistance, including automatic capture of dialogue from Body-Worn-Cameras.
Expanded use of Mobile Device Manager to ease the burden of managing mobile devices.
Largely completed project of improving network cabling infrastructure as part of the Town Hall remodel project by labeling cables, improving their organization and routing, and replacing them due to age or incorrect lengths as needed.
Continued the process of improving the network design and implementation to improve performance and decrease single points of failure.
Continued annual process of replacing the poorest performing endpoint hardware with new replacements. Continued replacement of older, poor-performing monitors with new ones that greatly improve user ergonomics.
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 332
Continued roll-out of hardware upgrades that are
required to maximize internal LAN switch availability, and the ability to prioritize Voice over IP traffic including complete upgrades of all LAN switches and the Firewall at the CV Starr Center.
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 333
Performance/ Workload Metrics
INDICATORS FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 Views of Broadcasted meetings (via streaming
provider and Facebook)
52782 9,648 3,424 6543 16,069
FaceBook Followers / # Reached (total that
viewed content
(N/A) (N/A)
7591 /
125.1K
8063 /
692.1k
9591 /
~2.5M
Number of requests for repairs and/or
technical assistance
1,398 1,064 1128 1570 ~ 2140
Threats blocked by Edge Firewalls (Critical
through Medium)
(N/A) (N/A) 5550 7527 Unknown
Threats blocked by Endpoint Protection
Software (i.e., threats that made it through
Firewall and / or email protective services,
blocked on the Workstation)
(N/A) (N/A) 169 339 293
Threats blocked by XDR / Advanced Cloud
Analytics (often behavioral or other more
complex attacks)
x x x 82 33
Spam messages blocked (by older Email
protections)
197,728 148,679 27,761 24,571 x
Phishing / Malware Threats blocked (by older
Email protections)
(N/A) (N/A) 3,457 4140 x
Threats that were blocked by additional layer
of advanced email security:
Malware: ~ 60
Phishing: ~ 876
Spam / other suspicious messages ~ 47,6k
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 334
Fiscal Year 2026-27 Top Priorities
Communication:
Complete roll-out of our newly created, custom website that focuses on ease of use, accessibility, and security for residents and employees.
Add the CV Starr Center to the City’s onsite phone system, thereby improving usability, performance, and saving cost.
Assess possible alternatives to current Public Records Request software.
Data / Network Security:
Prepare for and assist chosen vendor in the implementation of integrated physical security monitoring cameras and door controls for additional sites beyond PD.
Investigate solutions and implement choice for improving internal infrastructure login and identity security.
Complete the approval process and implementation of the AI tool policy for the City.
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.
Implement feature available to us in our new RMM system to allow contractors access to certain systems only, and track their access.
Continue to perform regular penetration testing and vulnerability scanning using automated tools so we can have visibility into previously hidden weaknesses and prioritize addressing them.
Continue automated email anti-“phishing” training campaigns.
Continue automated CyberSecurity online training campaigns.
Continue implementation of MFA where possible.
Infrastructure & Services Performance and Resiliency:
Implement new hybrid onsite and cloud-based backup systems, including new NAS systems.
Finish network infrastructure upgrades for the CV Starr Center, including telephones, Wi-Fi, and server hardware.
Support the Police Department in moving to a new Records Management System.
Implement additional Virtual Machine hosts to improve resiliency and lessen downtime requirements for applying updates and security patches.
Continue eliminating other 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 the internal Wi-Fi system.
Continue the annual process of replacing the poorest performing endpoint hardware with new replacements.
Continue replacement of older, poor-performing monitors with new ones that greatly improve user ergonomics.
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 335
Personnel Summary
AUTHORIZED FTE FY20 FY21 FY22 FY23 FY24 FY25
Information Technology 2 1 2 2 2.5 2.5
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 336
Expenditures by Department
Historical Expenditures by Department
4394 - Maint & Replacement
In FY2027, the Information Technology Department's total expenditures are budgeted at $1.4 million, representing a
10.72% increase from the FY2026 total of $1.2 million. The entire budget continues to be allocated to category 4394 — Maintenance & Replacement, which remains the largest and sole expenditure category.
The Maintenance & Replacement category increases by $130,900, or 10.72%, rising from $1.2 million in FY2026 to $1.4 million in FY2027. This follows a significant increase in the previous year, where the same category grew by $368,566, or 43.23%. Overall, the FY2027 budget reflects continued growth in Maintenance & Replacement expenditures, maintaining its position as the department's exclusive spending area.
FY27 Expenditures by Department
4394 - Maint & Replacement $1,351,936 100.00%
The Information Technology Department's Fiscal Year Expenditures by Department consist solely of category 4394 — Maint & Replacement, which accounts for $1.4 million, representing 100% of the expenditures.
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
4394 - Maint &
Replacement
$852,471 $1,221,036 $1,351,936 10.7%
$$665588KK
$$885522KK
$$$111,,,222222111KKK
$$$111,,,333555222KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
1.35M
Expenditures by Department
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 337
Category
FY 2025 Audited
Final Numbers
FY 2026 Estimated
YE
FY 2027 Budgeted
FY 2026 Estimated YE
vs. FY 2027 Adopted
Budget (% Change)
Total Expenditures $852,471 $1,221,036 $1,351,936 10.7% Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 338
Expenditures by Expense Account Summary
The Information Technology Department's total budget for FY2027 is $1.4 million, reflecting a 10.72% increase from FY2026's $1.2 million. Materials & Services remains the largest expense category at $795,429, though it decreased slightly by $10,707 or 1.33% compared to the previous year, now representing 58.84% of the total budget.
Salaries increased by $10,937 or 4.05% to $280,758, accounting for 20.77% of the total. Benefits saw a significant rise of $41,522 or 65.21%, reaching $105,197 and making up 7.78% of the budget. Allocated Personnel Costs experienced the largest percentage increase, growing by $77,055 or 774.03% to $87,010, now 6.44% of the total budget.
Contractual Services remained steady at $55,000, representing 4.07% of the budget with no change from FY2026.
Repairs & Maintenance increased by $2,875 or 64.61% to $7,325, now 0.54% of the total. Allocation to ISF returned to $11,217, accounting for 0.83% of the budget after being zero the previous year.
Other operating expenses decreased by $2,000 or 16.67% to $10,000, making up 0.74% of the total. Depreciation remained at $0. Overall, the budget shows notable increases in Allocated Personnel Costs, Benefits, and Repairs & Maintenance, while Materials & Services and Other Operating saw modest declines.
FY27 Expenditures by Expense Account Summary
Materials & Services $795,429 58.84%
Salaries $280,758 20.77%
Benefits $105,197 7.78%
Allocated Personnel Costs $87,010 6.44%
Contractual Services $55,000 4.07%
Allocation to ISF $11,217 0.83%
Other Operating $10,000 0.74%
Repairs & Maintenance $7,325 0.54%
The Information Technology Department's Fiscal Year Expenditures by Expense Account Summary includes Materials & Services at $795,429, representing 58.84% of the total. Salaries account for $280,758 or 20.77%, while Benefits are $105,197, making up 7.78%. Allocated Personnel Costs total $87,010, which is 6.44% of the expenditures. Contractual Services amount to $55,000, comprising 4.07%. Allocation to ISF is $11,217 or 0.83%, Other Operating expenses are $10,000 at 0.74%, and Repairs & Maintenance are $7,325, representing 0.54% of the total expenditures.
1.35M
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 339
Category Account ID
FY 2025
Audited Final
Numbers
FY 2026
Estimated YE
FY 2027
Budgeted
FY 2026
Estimated YE vs.
FY 2027 Adopted
Budget (%
Change)
Salaries $202,724 $269,821 $280,758 4.1%
Salaries &Wages,
Regular
521-4394-0101 $198,250 $262,321 $272,983 4.1%
Overtime 521-4394-0102 - $1,000 $6,425 542.5%
Comp Time Payout 521-4394-0103 $2,433 $4,000 - -100.0%
OtherWages 521-4394-0109 $2,041 $2,500 $1,349 -46.0%
Benefits $84,305 $63,675 $105,197 65.2%
Misc Insurance
Premiums & Fees
521-4394-0210 $616 $500 $356 -28.8%
Medical Premium
Contribution
521-4394-0211 $20,995 $23,449 $41,414 76.6%
Dental Premiums 521-4394-0213 $1,110 $1,227 $1,832 49.2% Vision Care 521-4394-0214 $443 $444 $1,424 220.6%
Pers 521-4394-0220 $14,471 $15,498 $34,625 123.4%
Workers' Comp
Premium
521-4394-0231 $31,528 $4,707 $4,663 -0.9%
FICA/Medicare 521-4394-0252 $15,141 $17,849 $20,883 17.0% Materials & Services $407,372 $806,136 $795,429 -1.3%
Training/Travel
Reimbursement
521-4394-0366 $5,444 $6,750 $9,605 42.3%
Hardware Exp 521-4394-0382 $38,590 $150,932 $179,885 19.2% Software Exp 521-4394-0383 $37,241 $35,583 $47,221 32.7% Licensing, Software
& Maint
521-4394-0384 $323,193 $584,322 $533,639 -8.7%
PEG & Related 521-4394-0619 $2,904 $28,549 $25,079 -12.2% Allocation to ISF $11,217 - $11,217 -
Fleet Services 521-4394-0322 $11,217 - $11,217 -
Allocated Personnel
Costs
$73,864 $9,955 $87,010 774.0%
Salary/Benefit
Allocation
521-4394-0801 $73,864 $9,955 $87,010 774.0%
Repairs &
Maintenance
$5,357 $4,450 $7,325 64.6%
Equipment Repair
& Maint
521-4394-0351 $5,357 $4,450 $7,325 64.6%
Contractual Services $17,577 $55,000 $55,000 -
Professional
Services
521-4394-0319 $17,577 $55,000 $55,000 -
Depreciation $41,844 - - -
Depreciation 521-4394-0499 $41,844 - - -
Other Operating $8,210 $12,000 $10,000 -16.7%
Small Tools &
Equipment
521-4394-0381 $8,210 $12,000 $10,000 -16.7%
Total Expenditures $852,471 $1,221,036 $1,351,936 10.7% Expenditures by Expense Account Summary
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 340
Information Technology Department
FY 2027 Adopted Budget | Fort Bragg Page 341
Revenues by Revenue Source Summary
In FY2027, the Information Technology Department's total revenue is budgeted at $1.3 million, representing a 35.95% increase from the FY2026 total of $924,371. The largest revenue source remains Interdepartmental charges, which account for 96.42% of the total at $1.2 million. This category increased by $287,296, or 31.08%, compared to the previous year.