get_agenda_document_link — Fortuna City Council, January 29, 2024

621 11th Street, Fortuna CA
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1. CALL TO ORDER / FLAG SALUTE / ROLL CALL
Council
Council Member Kyle Conley
Council Member Mike Losey
Council Member Kris Mobley
Mayor Pro Tem Mike Johnson
Mayor Tami Trent
Staff
City Manager Merritt Perry
City Clerk Siana L. Emmons

2. ORAL COMMENTS FROM THE PUBLIC
Members of the Public may be heard at this time on any item within the subject matter jurisdiction of the City that is not on the Public Meeting Agenda. It is the practice of this Council to hold public comment for every item of business on the agenda at the time that item is heard. If a speaker cannot Special Budget Workshop
Monday, January 29, 2024 at 9:00 am
stay for a particular item of business, they may be heard during this time. Comments concerning the Consent Calendar may also be heard at this time. Speakers addressing the Council will be limited to 3 minutes per speaker. Be advised that, by law, the City Council can only deliberate or take action on items that are included on the agenda.

3. DISCUSSION ITEM
a. Fiscal Year (FY) 2023-24 Mid-Year Budget Review

4. ADJOURN TO CLOSED SESSION
a. CONFERENCE WITH LABOR NEGOTIATORS, City Negotiator: City Manager Merritt Perry, Employee Organizations: Fortuna Police Employees Association, Fortuna Employees Association, and the Unrepresented/Management group in accordance with Section 54957.6 of the Government Code.

5. ADJOURN
In compliance with the Americans with Disabilities Act, if you need special assistance, a disabilityrelated modification or accommodation, agenda materials in an alternative format, or auxiliary aids to participate in this meeting, please contact the Office of the City Clerk at 707-725-7600 or [email protected] as soon as possible. Providing at least 72 hours’ notice will help ensure that reasonable arrangements can be made.
| Agenda published on 01/25/2024 at 4:15 PM
Discussion Item 3a

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STAFF REPORT
City Council Discussion Item
DATE: January 29, 2024
TO: Honorable Mayor and Council Members
FROM: Aaron Felmlee, Finance Director
THRU: Merritt Perry, City Manager
SUBJECT: FY 2023-24 Mid-Year Budget Review
STAFF RECOMMENDATION:

1. Receive the FY 2023-24 Mid-Year Budget Report; and

2. Review any questions with staff.

EXECUTIVE SUMMARY:

The Finance Department has conducted a mid-year budget review for fiscal year (FY) 2023-24. The intent of this report and discussion is to review activities for the first half of this fiscal year, in this case July 2023 through December 2023, and provide a revised projection of revenues and expenditures to fiscal year end.

The formal submittal of a review during the fiscal year provides an opportunity to identify and present any fiscal problem areas to the City Council, and to recommend corrective action if required.

Mid-year is also a good time to review actual revenues and expenditures for the prior fiscal year. The General Fund currently will end FY 22-23 with a net surplus of $371,504. The surplus was primarily due to increases in investment revenues. Compared to FY 21-22 investment revenues increased by approximately $300,000. While this increase in investment revenue is great news staff is remaining cautious in estimating future revenue from investment activity. One of the main investment options the City utilizes, the Local Agency Investment Fund (LAIF), is returning 4% on investments which is the highest return in over 15 years.

As part of our mid-year budget analysis, staff has reviewed every line item of each activity for fiscal year 2023-24. Staff has provided estimates within the attached document for where we expect expenditures to finish at June 30, 2024. Staff is estimating having a decrease in department operating expenditures of $16,597 in the General Fund for FY 2023-24. The decrease can be attributed to an abnormally high amount of vacant positions throughout the year resulting in pay and benefit savings to the City.

On the revenue side of the mid-year analysis sales tax has settled to near long-term trends after exceeding the long-term trend for multiple years during COVID. Franchise Fee revenue is estimated to exceed budget by $20,000, the City receives this revenue based on Utility Franchise revenue receipts so as those increase the City’s share also increases. As stated above investment revenue is exceeding expectations and historical trends and we anticipate receiving an additional $110,000 in investment revenue. Staff will continue to monitor the City’s fiscal health and use these findings to assist in preparing the FY 23-24 budget.

As part of this discussion staff is not recommending making any budget adjustments to the current adopted budget. Any proposed supplemental budget adjustments by staff will come before Council as a separate item for Council consideration and approval.

RECOMMENDED COUNCIL ACTION:

Discussion Item 3a

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Receive the FY 2023-24 Mid-Year Budget Review; and review questions with staff.

Attachments:

A. FY 2023-24 Mid-Year Budget Review

CITY OF FORTUNA

MID-YEAR BUDGET REVIEW
FISCAL YEAR 2023-2024
Table of Contents
PAGE
Fund Summaries
FY 22-23 General Fund Summary 2
FY 23-24 General Fund Summary 3
FY 23-24 Water and Wastewater Summary 5
Revenues
General Fund Detail 7
Restricted Funds Detail 9

CITY OF
FORTUNA Operating Expenditures by Department
Administration
MID-YEAR City Council 14
BUDGET City Attorney 15
REVIEW City Manager 16
City Clerk 17
FISCAL YEAR Finance 18
2023-24 Non-Departmental 19
General Government 20
Risk Management/Human Resources 21
Community Promotion 22
Library 23
Fortuna Business Improvement District 24
Police 25
Measure E 28
Community Development
Planning 30
Development Review 31
Building 32
Parks and Recreation
Recreation 33
Parks 34
Museum 35
River Lodge & Monday Club 36
2 3
1 Table of Contents
Operating Expenditures by Department (continued…)
Public Works
Engineering 38
General Services 39
Storm Drain Maintenance 40
Street Maintenance 41
Solid Waste 42
Water 43
Wastewater 46
Maintenance Districts 49
CITY OF Transit 54

FORTUNA
Capital Improvement Projects 55

MID-YEAR
BUDGET
REVIEW

FISCAL YEAR
2023-24
4 Section 1
Fund Summaries
1 2021-22 Actual 2022-23 Actual Difference
SOURCES:

Revenues:

Taxes and Fees $ 6,733,100 $ 7,037,833 $ 304,733
Non-recurring Receipts 1,588,139 1,800,125 211,986
Transfers from Other Funds - - -
Total Sources 8,321,239 8,837,958 516,719
USES:

Operating Budgets:

Salaries and Benefits 4,878,956 5,117,878 238,922
Service and Supplies 1,554,848 1,653,564 98,716
Capital Outlay 361,505 256,406 (105,099)
Projects 45,159 788,420 743,261
Debt Service - - -
Development Fund Support 230,910 303,020 72,110
River Lodge Fund Support 162,301 161,418 (883)
Transfers to Other Funds 132,638 185,748 53,110
Total Uses 7,366,317 8,466,454 1,100,137
Net Sources (Uses) $ 954,922 $ 371,504 $ (583,418)
Fiscal Year 2022-23 Fund Summary - General Fund
2 Adopted
Budget
YTD thru
12-2023 % of Budget Mid Year Est Mid-Year Adjustments
Property Tax $ 520,000 $ 0% - $ 520,000 $ -
Property Tax In-lieu/VLF 1,355,000 0% - 1,355,000 -
Sales Tax 2,170,000 778,938 36% 2,200,000 30,000
Transient Occupancy Tax 700,000 341,600 49% 700,000 -
Franchise Fees 465,000 91,005 20% 485,000 20,000
Business Licenses 95,000 101,148 106% 100,000 5,000
Parks and Recreation 232,000 146,870 63% 232,000 -
Police 485,020 166,499 34% 492,220 7,200
Successor Agency 200,000 100,000 50% 200,000 -
Other 424,553 381,853 90% 561,003 136,450
TOTAL $ 6,646,573 $ 2,107,913 32% $ 6,845,223 $ 198,650 Adopted
Budget
YTD thru
12-2023 % of Budget Mid Year Est Mid-Year
Adjustments
City Council $ 47,442 $ 19,586 41% $ 47,199 $ (243)
City Attorney 50,000 18,218 36% 50,000 -
City Manager 125,061 56,180 45% 115,318 (9,743)
City Clerk 60,028 25,971 43% 54,522 (5,506)
General Government 212,175 86,215 41% 222,719 10,544
Risk HR 485,874 443,718 91% 497,216 11,342
Community Promotion 150,457 58,622 39% 128,255 (22,202) Finance 195,064 87,245 45% 180,684 (14,380)
Police 4,023,654 2,079,397 52% 4,014,474 (9,180)
Community Development 67,763 30,103 44% 73,904 6,141
Parks & Recreation 1,014,153 505,849 50% 1,021,846 7,693 Public Works 340,745 181,860 53% 349,682 8,937
TOTAL $ 6,772,416 $ 3,592,964 53% $ 6,755,819 $ (16,597) General Fund Revenues 2023-24
General Fund Department Operating Expenses 2023-24
3 Adopted Budget Mid-Year Estimate
SOURCES:

Revenues $ 6,646,573 $ 6,845,223
Transfers from Other Funds 740,671 740,671
Total Sources 7,387,244 7,585,894
USES:

Operating Expenses 6,772,416 6,755,819
Debt Service - -
Capital Improvement Projects 1,600,000 1,600,000
Transfer to Development Fund 301,284 289,012
Transfer to Riverlodge Fund 216,979 179,392
Transfer to Streets Fund 96,360 121,635
Total Uses 8,987,039 8,945,858
Net Sources (Uses) $ (1,599,795) $ (1,359,964)
Fiscal Year 2023-24 Fund Summary - General Fund
4 Adopted Budget Mid-Year Estimate
SOURCES:

Charges for Services $ 2,340,000 $ 2,340,000
Miscellaneous 193,000 258,000
Total Sources 2,533,000 2,598,000
USES:

Operating Budgets 2,200,890 2,083,128
Debt Service 395,900 395,900
Projects 1,635,000 868,150
Total Uses 4,231,790 3,347,178
Net Sources (Uses) $ (1,698,790) $ (749,178)
Adopted Budget Mid-Year Estimate
SOURCES:

Charges for Services $ 3,450,000 $ 3,450,000
Miscellaneous 291,000 516,000
Total Sources 3,741,000 3,966,000
USES:

Operating Budgets 3,005,466 2,853,424
Debt Service 695,094 695,094
Projects 3,090,000 1,041,750
Total Uses 6,790,560 4,590,268
Net Sources (Uses) $ (3,049,560) $ (624,268)
Fiscal Year 2023-24 Fund Summary - Water Fund
Fiscal Year 2023-24 Fund Summary - Wastewater Fund
5 Section 2
Revenues
6 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Revenue Detail
2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
Taxes and Licenses
Property Taxes 4010 $ 552,368 $ 647,719 $ 520,000 $ 520,000 - $ $ - Sales & Use Tax 4030 2,309,840 2,129,109 2,170,000 778,938 2,200,000 30,000 Transient Occupancy Tax (10%) 4060 951,039 782,808 700,000 341,600 700,000 - Humboldt Tourism Asmt Admin 4061 1,975 1,528 1,200 959 1,200 - Franchise - Gas & Electric 4065 123,075 153,538 125,000 140,000 - 15,000 Franchise - Garbage 4070 223,004 240,736 220,000 59,201 225,000 5,000 Franchise - Cable TV 4075 133,317 126,420 120,000 31,804 120,000 - Business License Tax 4080 96,660 99,337 95,000 101,148 100,000 5,000 Real Property Transfer Tax 4085 51,950 40,608 30,000 30,000 - - 4,443,228 4,221,803 3,981,200 1,313,650 4,036,200 55,000 Interest, Loans, and Rents
Interest Income 4100 (110,996) 240,381 40,000 93,692 150,000 110,000 Other Rents 4150 600 600 600 720 700 100
Tower Rental 4155 76,152 65,420 58,000 28,525 58,000 -
Parking Lot Rental 4156 2,109 2,256 2,000 1,379 2,000 - Storage Container Rental 4157 1,200 1,200 1,200 600 1,200 - Space Rent - Corp Yard 4158 3,000 3,000 3,000 1,500 3,000 - (27,935) 312,857 104,800 126,416 214,900 110,100
Intergovernmental
Motor Vehicle In-Lieu 4200 1,354,606 1,443,652 1,355,000 1,355,000 - - Homeowners Exemption 4255 6,302 6,306 6,200 6,200 - -
State Mandates 4910 6,527 6,109 6,000 9,051 9,000 3,000 Reimbursement Revenue 4801 30,839 110,845 5,000 16,760 20,000 15,000 1,398,274 1,566,912 1,372,200 25,811 1,390,200 18,000
Police Services
Public Safety/Prop. 172 4035 43,537 33,998 28,000 28,000 - - Finger Prints 4500 41,538 38,174 40,000 21,107 40,000 - Special Services/Alarm Fees 4505 4,892 16,484 5,000 11,492 15,000 10,000 Booking Fees 4507 - 1,000 - - - (1,000)
Vehicle Impound Fees 4508 19,000 18,425 20,000 10,800 20,000 - Animal License 4510 43,232 32,927 44,000 15,218 35,000 (9,000) Animal Control Charges 4512 7,493 6,131 8,000 2,456 6,000 (2,000) Bicycle License 4514 11 6 50 2 50 -
Fireworks Permit 4515 50 50 50 - 50 -
Other Fines 4520 13,713 15,746 15,000 15,000 - -
Parking Violation Fines 4525 1,252 3,658 4,000 2,263 4,000 - Parking Fines - Ferndale 4527 92 125 - 183 200 200
Accident Reports 4564 1,972 3,380 2,000 1,321 2,000 -
Dispatch - Ferndale Police 4570 38,600 38,600 40,480 24,663 40,480 - Dispatch - Rio Dell Police 4571 69,200 69,200 74,140 44,298 74,140 - Dispatch - Fortuna Fire 4572 1,000 27,300 27,300 15,925 27,300 - Motor Vehicle Abatement 4560 17,139 16,244 10,000 10,000 - - Post Grant Reimbursement 4565 13,988 17,521 6,000 7,075 10,000 4,000 State COPS Grant 4580 151,378 164,501 155,000 155,000 - - County Remote Access Network 4585 21,473 9,812 5,000 9,696 10,000 5,000 489,560 512,282 485,020 166,499 492,220 7,200
7 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Revenue Detail
Revenues (continued) 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
Parks & Recreation
Park Use Fees 4300 21,185 18,226 20,000 16,139 25,000 5,000 Misc. Park Revenues 4301 1,840 3 - 6 - -
Pavilion Use Fees 4305 19,384 15,454 15,000 5,495 10,000 (5,000) Vending Machines 4306 2,068 3,596 3,000 1,045 3,000 -
Skate Revenue 4307 29,381 - 40,000 19,991 40,000 -
Pavillion Drop-ins 4308 5,556 - 4,000 5,110 8,000 4,000 Recreation Program Fees 4310 180,545 89,697 120,000 68,939 100,000 (20,000) Break Camps Revenue 4311 20,205 - 15,000 3,625 15,000 - Youth Sports 4312 9,760 - 10,000 20,905 21,000 11,000
Adult Leagues 4315 26,708 4 5,000 5,615 10,000 5,000
225,026 218,586 232,000 146,870 232,000 -
Other Revenues
Bus License Penalties 4930 3,324 4,068 2,000 3,901 4,000 2,000 Restitution 4575 298 - - - - -
Admin Fees - Other 4840 1,325 1,325 1,325 1,325 - -
Admin - Successor Agency 4840 200,000 200,000 200,000 100,000 200,000 - 204,947 205,393 203,325 103,901 205,325 2,000
Total Recurring Revenue 6,733,100 7,037,833 6,378,545 1,883,147 6,570,845 192,300 Non-Recurring Revenue:

Successor Agency Loans 4110 84,676 240,000 214,028 214,028 214,028 - Sale of Property 4810 26,168 - - 1,604 1,600 1,600
Administrative Fines 4820 3,050 550 - 750 750 750
Sale of Recovered Property 4920 1,000 - - - - -
Grant Revenue 4600 - 54,000 - 5,000 54,000 -
Misc. Revenues/Donations 4900 1,474,245 1,558,575 - 3,384 4,000 4,000 Transfers In 4800 - 740,671 - 740,671 - -
Total Non-Recurring Revenue 1,588,139 1,800,125 1,008,699 224,766 1,015,049 6,350 Total General Fund Revenue: $ 8,321,239 $ 8,837,958 $ 7,387,244 $ 2,107,913 $ 7,585,894 $ 198,650 Measure E
Fund 101
Taxes:

Supp. Transaction & Use Tax 4032 2,029,351 1,844,883 1,893,000 681,931 1,893,000 - Reimbursement Revenue 4801 - - - - - -
Total Measure E Fund Revenue: 2,029,351 $ $ 1,844,883 $ 1,893,000 $ 681,931 $ 1,893,000 $ - 8 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Police Department Actual Actual Budget thru 12-2022 Estimate Adjustments Funds 180, 183, 184, 186, 188, 189
Asset Seizure Fund 180-4590 $ 92,544 $ 87,660 $ - $ 766 $ 1,000 $ 1,000 Every 15 Minute 183-4850 - - - - - -
Recovered Property 184-4595 (329) 526 - 238 500 500
Distributor Opioid Abatement 185-4900 60,670 - 18,000 30,383 35,000 17,000 Dept of Alcohol Beverage Control 188-4650 2,649 - - 449 500 500 Measure Z 189-4650 379,056 321,361 195,438 46,268 195,438 - 471,271 472,866 213,438 78,104 232,438 19,000
Development Review
Fund 120
Building Permits 4400 225,660 200,347 240,000 143,074 240,000 - Building Plan Check Fees 4405 46,199 40,330 55,000 30,926 55,000 - Engineering Inspection Fees 4410 14,406 2,735 4,000 3,692 5,000 1,000 Engineering Plan Check Fees 4415 12,424 220 2,000 1,867 3,000 1,000 Subdivision Application Fees 4420 25,878 7,887 10,000 7,326 10,000 - Zoning Fees 4425 10,961 4,821 10,000 3,461 8,000 (2,000) 335,528 256,340 321,000 190,346 321,000 -
River Lodge/Monday Club
Fund 160
River Lodge Rent 4330 65,677 113,826 86,000 57,420 100,000 14,000 Kitchen Rental 4331 6,588 17,838 12,000 5,825 12,000 -
Visitor Center / Gift Shop Sales 4332 21 - - - - -
Linen Rental 4333 4,131 9,133 7,000 3,622 7,000 -
Catering Services 4334 9,447 7,756 10,000 3,556 7,000 (3,000) Wedding Packages 4335 39,736 32,107 40,000 14,350 30,000 (10,000) Bridal Faire 4336 - 4,000 - 2,300 4,000 -
Craft Faire 4337 3,450 5,000 5,000 5,325 5,300 300
Miscellaneous Revenue 4900 20,255 941 56,757 - 56,750 56,750 Monday Club Rent 4320 19,960 27,825 20,000 14,095 20,000 - Monday Club Linen Rental 4322 440 264 350 - - (350)
169,705 214,690 184,350 163,250 242,050 57,700
Museum
Fund 165
Museum Revenue 4340 4,022 3,106 4,000 1,947 4,000 -
Museum Donations 4850 - - - 137 150 150
Interest Income 4100 (208) 336 - 160 300 300
3,814 3,442 4,000 2,244 4,450 450
Rohner Community Recreation and Park District
Fund 110
Rohner Recreation District 4345 20,731 23,910 21,000 353 21,000 - 20,731 23,910 21,000 353 21,000 -
Fortuna Transit
Fund 590
Allocation From TDA Transit Tax 4351 343,934 381,987 440,126 89,000 440,126 - Bus Rider Fees 4360 12,943 15,628 16,000 7,662 16,000 - Reimbursement Revenue 4801 2,434 1,499 2,000 600 2,000 - Interest Income 4100 (1,376) 1,583 - (674) - -
357,935 400,697 458,126 96,588 458,126 -
Business Improvement District
Fund 250
City Wide Assessment Fee 4050 36,585 37,386 36,000 37,137 37,100 1,100 Downtown Assessment Fee 4051 13,240 11,943 12,000 11,589 11,600 (400) Redwood Village Assessment 4052 8,840 9,141 9,000 8,816 8,800 (200) Strong's Creek Plaza 4053 5,471 5,100 5,000 4,730 4,700 (300) Miscellaneous Revenue 4900 1,750 - - 1,305 1,300 1,300
Transfer Out- FBID 4054 (64,043) 26,538 - - - -
91,858 93 62,000 63,577 63,500 1,500
9 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Solid Waste Program Actual Actual Budget thru 12-2022 Estimate Adjustments Fund 210
Transfer Station Fees 4450 24,751 23,770 25,000 3,968 24,000 (1,000) Miscellaneous Revenue 4900 - - - - - -
Interest Income 4100 (727) 1,188 - 904 2,000 2,000
24,024 24,958 25,000 4,872 26,000 1,000
Water
Fund 500/510
Water Service Charges 4700 2,344,974 2,344,728 2,340,000 1,195,616 2,340,000 - Other Utilities Revenue 4715 27,226 30,354 28,000 22,249 28,000 - Meter Connection Fees 4720 18,235 33,599 20,000 21,740 30,000 10,000 Delinquent Payment Penalty 4730 9,595 10,326 10,000 5,679 10,000 - Interest Income 4100 (32,713) 57,089 20,000 24,573 50,000 30,000 Reimbursement Revenue 4801 273,500 - - 8,618 10,000 10,000 2,367,317 2,749,596 2,418,000 1,278,475 2,468,000 50,000 Water Capital Connection 4735 69,800 56,810 75,000 23,815 50,000 (25,000) Miscellaneous Revenue 4900 61,664 - - - - -
Interest Income - Capital 4100 (66,152) 105,936 40,000 39,775 80,000 40,000 3,648 224,410 115,000 63,590 130,000 15,000
Wastewater
Fund 550/560
Wastewater Service Charges 4705 3,525,847 3,498,167 3,450,000 1,707,263 3,450,000 - Other Revenues/Lab fees 4715 50,666 1,046 10,000 78,760 100,000 90,000 Delinquent Payment Penalty 4730 16,231 17,489 16,000 9,203 16,000 - Interest Income 4100 (59,926) 94,679 25,000 39,132 80,000 55,000 Reimbursement Revenue 4801 240 - - - - -
3,533,058 3,611,381 3,501,000 1,834,358 3,646,000 145,000 Wastewater Capital Connection 4735 195,739 145,270 180,000 81,280 160,000 (20,000) Interest Income - Capital 4100 (115,451) 184,794 60,000 81,782 160,000 100,000 80,288 330,064 240,000 163,062 320,000 80,000
Transportation Development Act
Funds 260, 265
TDA allocation to Non-Transit 4350 52,941 222,350 223,845 223,845 - - TDA 2% Set-Aside 4355 57,645 12,333 14,061 14,061 - -
Sidewalk Loan Collections 4830 105 135 - - - -
Reimbursement Revenue 4801 59,035 18,145 - - - -
Interest Income 4100 (9,030) 14,489 5,000 8,170 15,000 10,000 160,696 267,452 242,906 8,170 252,906 10,000

STIP / HSIP
Funds 270, 273, 275
Regional TEA Allocation 270 4650 450,848 132,319 860,000 (31,083) 860,000 - RSTP State Allocation 273 4600 1,958 - - - - -
RSTP State Allocation 275 4280 74,480 - 70,000 87,560 87,500 17,500 Interest Income 4100 (3,937) 6,466 - 2,907 6,000 6,000
448,869 213,265 930,000 59,384 953,500 23,500
Gas Tax Fund 280
Gas Tax Administration 4260 3,000 3,000 3,000 3,000 - - 2105 Gas Tax 4261 66,438 71,275 82,163 37,983 82,163 -
2106 Gas Tax 4262 51,280 52,865 57,416 27,826 57,416 -
2107 Gas Tax 4263 79,484 97,136 98,688 55,818 98,688 -
2103 Gas Tax Prop 42 Replace 4264 94,565 102,048 124,075 62,666 124,075 - Interest Income 4100 2,277 (1,556) - (550) - -
297,044 324,768 365,342 183,743 365,342 -
10 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Road Maintenance Rehab Acct Actual Actual Budget thru 12-2022 Estimate Adjustments Fund 290
Road Maintenance Rehab Acct 4269 243,341 279,438 309,522 103,985 309,522 - Interest Income 4100 (180) 3,065 - 3,455 5,000 5,000
243,161 282,503 309,522 107,440 314,522 5,000
Services & Development Fees
Funds 130, 140, 150, 152, 200
Drainage Facility Revenues 130-4430 40,439 55,068 24,000 15,070 24,000 - Traffic Impact Fees - Citywide 140-4435 9,204 12,702 8,000 7,315 8,000 - Traffic Impact Fees - Home Ave 150-4435 (4) 7 - 3 - -
Traffic Impact Fees - Hillside Dr. 152-4435 (31) 49 - 22 - - Storm Drain Maintenance 200-4040 95,110 46,775 46,000 23,251 46,000 - 144,718 114,601 78,000 45,661 78,000 -
Maintenance Districts
Funds 670, 671, 672, 673, 674, 675, 676, 677, 678
Rancho Bueno Vista Sewer 670-4090 4,914 7,710 6,500 418 6,500 - Kenwood Meadows Sewer 671-4090 3,328 5,758 9,000 780 9,000 - Forest Hills Estates Stormwater 672-4090 9,363 26,438 20,000 1,611 20,000 - Forest Hills Stormwater 673-4090 5,360 6,600 7,000 411 7,000 - Dove Subdivision Stormwater 674-4090 851 1,430 1,200 167 1,200 - Gulliksen Subdivision Stormwater 675-4090 1,768 2,890 2,500 326 2,500 - Astor Subdivision Stormwater 676-4090 2,316 3,446 2,900 312 2,900 - Astor Lift Station Sewer 677-4090 5,604 5,945 6,000 49 6,000 - Wright Subdivision Stormwater 678-4090 1,566 2,231 2,000 197 2,000 - 35,070 62,448 57,100 4,271 57,100 -
Successor Agency to the Fortuna Redevelopment Agency
Funds 801/891
ROPS - Recognized Obligation 4020 850,606 1,053,438 1,013,698 367,535 1,013,698 - Interest Income 4100 1 303 - 3 - -
850,607 1,053,741 1,013,698 367,538 1,013,698 -
HOME Grant Fund
Fund 230
Loan Repayments 4835 26,357 - - - - -
Interest Income 4100 (2,595) 4,466 1,000 2,098 4,000 3,000 (2,595) 30,823 1,000 2,098 4,000 3,000
Housing/Redevelopment Successor
Fund 205
RDA Loan Repayment 4110 21,169 60,000 53,507 53,507 53,507 - Loan Repayments 4835 29,449 - - - - -
Interest Income 4100 (2,437) 5,050 500 3,066 6,000 5,500 18,732 94,499 54,007 56,573 59,507 5,500
Community Dev Block Grants (CDBG)
Funds 825, 830, 836
Interest Income 825-4100 (2,863) 4,582 - 2,072 4,000 4,000 Loan Repayments 830-4830 59,994 20,000 - 99,721 100,000 80,000 Interest Income 830-4100 (10,949) - - 7,591 15,000 15,000 Loan Repayment/Rent 836-4150 30,240 27,477 24,000 15,095 28,000 4,000 Interest Income 836-4100 (7,349) 11,929 - 5,590 10,000 10,000 69,073 43,988 44,000 130,069 157,000 113,000
11 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Grants and Other Funds Actual Actual Budget thru 12-2022 Estimate Adjustments Various Funds
Donations Fund 105-4850 41,552 65,314 25,000 10,816 25,000 - ADA SB 1186 125-4081 3,295 4,036 3,500 3,273 3,500 -
Youth Recreation 170-4100 (113) 181 - 82 - -
Small Grants 300-4650 52,305 45,703 10,000 91,257 100,000 90,000 Recycle-Parks Grant 306-4650 5,000 25,000 5,000 5,000 - - Capital Projects Grant 350-4650 90,615 - 197,175 - 200,000 200,000 FEMA Grant 351-4600 44,750 218,811 202,500 99,170 202,500 - CA Water Resources Grant 352-4600 391,976 - 925,000 523,761 925,000 - CA Safe Routes Grant 353-4600 - - - - - -
Dept Fish Wildlife Grant 359-4650 191,956 - - - - -
429,360 751,021 1,171,000 925,534 1,461,000 290,000
Total Restricted Fund Revenues $ 10,062,147 $ 11,643,321 $ 11,829,489 $ 5,829,300 $ 12,649,139 $ 819,650 12 Section 3
Expenditures
13 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration City Council
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1000 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Stipends 5165 18,300$ 18,750$ 18,000$ $ 9,000 18,000$ $ - Benefits 5200 2,105 1,495 1,442 608 1,199 (243)
Subtotal, Salaries and Benefits 20,405 20,245 19,442 9,608 19,199 (243) Department Supplies 5500 138 1,479 1,000 1,000 - -
Travel/Conferences/Training 7000 65 7,772 10,000 7,360 10,000 - Council Contingency 7612 1,850 3,940 2,000 1,644 2,000 - Televised Meeting Costs 7616 44,974 3,864 15,000 15,000 974 - Subtotal, Services and Supplies 47,027 17,055 28,000 9,978 28,000 - Capital Outlay 8000 - - - - - -
Total: 67,432$ 37,300$ 47,442$ $ 19,586 47,199$ $ (243) 14 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration City Attorney
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1300 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Legal Services 6020 38,621$ 28,609$ 50,000$ $ 18,218 50,000$ $ - Total: $ 38,621 $ 28,609 $ 50,000 $ 18,218 $ 50,000 $ - 15 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration City Manager
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1100 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 68,331$ 74,049$ 76,370$ $ 36,223 72,622$ $ (3,748) Salary Part-Time 5165 - - - - - -
Overtime 5170 - - - 11 - -
Vacation Buyback 5180 - 145 2,500 2,500 2 -
Benefits 5200 41,327 38,939 29,291 13,341 22,796 (6,495) Subtotal, Salaries and Benefits 109,658 113,133 108,161 49,577 97,918 (10,243) Department Supplies 5500 615 4,285 2,000 2,227 2,500 500 Vehicle Fuel 5505 58 291 300 129 300 -
Equipment Maintenance 5705 286 286 500 143 500 -
Personnel Services 6035 104 10 500 71 500 -
Cell Phone 6205 469 460 600 81 600 -
Travel/Conferences/Training 7000 1,971 5,263 6,000 1,405 6,000 - Dues and Subscriptions 7015 2,086 1,656 2,000 1,277 2,000 - City Manager Contingency 7612 2,132 1,562 5,000 1,270 5,000 - Subtotal, Services and Supplies 7,721 13,813 16,900 6,603 17,400 500 Capital Outlay 8000 - - - - - -
Total: $ 117,379 $ 126,946 $ 125,061 $ 56,180 $ 115,318 $ (9,743) 16 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration City Clerk
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1150 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 24,573$ 27,466$ 28,232$ $ 13,155 26,337$ $ (1,895) Salary Part-Time 5165 4,170 5,252 8,759 3,026 7,364 (1,395) Overtime 5170 - - - 5 - -
Vacation Buyback 5180 - - 500 500 1 -
Benefits 5200 21,958 21,014 16,787 8,225 14,571 (2,216) Subtotal, Salaries and Benefits 50,701 53,732 54,278 24,412 48,772 (5,506) Department Supplies 5500 1,854 883 1,000 773 1,000 -
Personnel Services 6035 332 10 500 71 500 -
Travel/Conferences/Training 7000 1,789 2,344 3,000 608 3,000 - Dues and Subscriptions 7015 1,338 1,187 1,250 107 1,250 - Subtotal, Services and Supplies 5,313 4,424 5,750 1,559 5,750 - Capital Outlay 8000 - - - - - -
Total: $ 56,014 $ 58,156 $ 60,028 $ 25,971 $ 54,522 $ (5,506) 17 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration Finance
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1200 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 99,309$ 105,008$ 113,686$ $ 58,378 117,636$ $ 3,950 Salary - Part-Time 5165 - - - - - -
Overtime 5170 - - 500 500 - -
Vacation Buyback 5180 1,377 2,487 3,000 2,589 3,000 -
Benefits 5200 74,659 70,934 54,778 21,257 36,448 (18,330) Subtotal, Salaries and Benefits 175,345 178,429 171,964 82,224 157,584 (14,380) Department Supplies 5500 3,269 6,080 7,000 912 7,000 -
Equipment Maintenance 5705 572 572 600 286 600 -
Professional Services 6025 3,400 5,264 6,000 1,818 6,000 - Personnel Services 6035 144 358 1,000 1,000 - -
Travel/Conferences/Training 7000 70 116 8,000 1,815 8,000 - Dues and Subscriptions 7015 190 315 500 190 500 -
Overhead Transfer 9500 (12,500) (12,500) - - - -
Subtotal, Services and Supplies (4,855) 205 23,100 5,021 23,100 - Capital Outlay 8000 - - - - - -
Total: $ 170,490 $ 178,634 $ 195,064 $ 87,245 $ 180,684 $ (14,380) 18 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration Non-Departmental
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1400 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Audit Fees (A) 6000 18,000$ 20,280$ 22,800$ $ 10,413 22,800$ $ - Legal Services 6020 5,060 123 10,000 10,000 - -
Professional Services 6025 23,588 29,034 32,000 13,619 30,000 (2,000) Cable Franchise Admin. Fees 6036 4,230 4,230 4,500 1,058 4,500 - Codifications 6225 1,373 2,343 2,000 1,353 2,000 -
Publication Costs 6305 231 443 500 486 1,000 500
Employee Recognition 6315 2,529 2,080 2,500 1,337 2,500 - County Admin. Fees 6700 18,055 18,456 22,000 22,000 - - Election Expenses 6710 348 7,259 2,500 5,000 - 2,500
County Fire Assessments 6720 - 216 150 200 - 50
Conferences/Training (City-Wide) 7000 - - 2,500 900 2,000 (500) Dues & Subscriptions 7015 7,210 7,676 7,500 7,500 - -
Bad Debt 7800 3,015 5,196 - 7,582 7,600 7,600
Subtotal, Services and Supplies 83,639 97,336 108,950 36,748 117,100 8,150 Capital Outlay 8000 - - - - - -
Total: $ 83,639 $ 97,336 $ 108,950 $ 36,748 $ 117,100 $ 8,150 19 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration General Government
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1500 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 120,475$ 6,361$ 9,169$ $ 1,101 5,649$ $ (3,520) Salary - Part-Time 5165 - - - - - -
Vacation Buyback 5180 - - - - - -
Benefits 5200 3,388 5,492 2,746 1,187 1,860 (886)
Subtotal, Salaries and Benefits 123,863 11,853 11,915 2,288 7,509 (4,406) Department Supplies 5500 2,447 4,739 4,000 792 4,000 -
Vehicle Fuel 5505 593 679 750 750 - -
Office Equipment Maintenance 5705 13,167 11,840 12,000 7,329 14,000 2,000 Software Maintenance (A) 5710 6,992 19,114 10,500 8,069 14,000 3,500 Vehicle Repairs & Maintenance 5715 1,274 1,028 1,000 797 1,000 - Equipment Repair 5720 20 - - - - -
Building Repairs & Maintenance 5740 761 1,819 1,000 1,246 1,500 500 Network Support (A) 5775 17,306 23,478 18,860 8,538 18,860 - Website Hosting & Maintenance (A) 5780 257 257 1,000 1,173 1,200 200 Professional Services 6025 2,867 - - 48 100 100
Personnel Services 6035 572 186 500 277 500 -
Bank Account Fees 6060 13,184 13,806 14,000 8,739 15,000 1,000 Credit Card Fees 6061 4,501 3,660 4,500 1,495 4,000 (500) Telephone 6200 2,999 2,934 3,000 716 3,000 -
Cell Phones 6205 1,001 1,549 1,200 633 1,200 -
Internet Service 6210 710 6,347 12,000 5,380 12,000 -
Utilities - General and Electric 6505 6,666 7,446 7,000 1,947 7,000 - Subtotal, Services and Supplies 75,317 98,882 91,310 47,179 98,110 6,800 Capital Outlay 8000 - - - - - -
Total: $ 199,180 $ 110,735 $ 103,225 $ 49,467 $ 105,619 $ 2,394 20 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
City Administration Risk Management/Human Resources
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1600 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 40,964$ 45,000$ 46,379$ $ 22,146 44,422$ $ (1,957) Salary Part-Time 5165 4,170 5,252 8,759 3,026 7,364 (1,395) Overtime 5170 - - - 5 - -
Vacation Buyback 5180 - - 1,000 1,000 1 -
Benefits 5200 25,947 24,680 19,393 9,333 16,630 (2,763) Subtotal, Salaries and Benefits 71,081 74,932 75,531 34,511 69,416 (6,115) Unemployment Insurance 5300 8,365 - 20,000 8,610 20,000 - Department Supplies 5500 1,308 700 500 180 500 -
Legal Services 6020 9,530 35,069 10,000 16,916 20,000 10,000 Personnel Services 6035 308 - 500 500 - -
Liability Insurance (A) 6350 256,909 332,412 375,343 382,444 382,500 7,157 Claims Settlement 6360 2,673 13,232 - - - -
Travel/Conferences/Training 7000 75 40 4,000 757 4,000 - Dues & Subscriptions 7015 - - - 300 300 300
Subtotal, Services and Supplies 279,168 381,453 410,343 409,207 427,800 17,457 Capital Outlay 8000 - - - - - -
Total: $ 350,249 $ 456,385 $ 485,874 $ 443,718 $ 497,216 $ 11,342 21 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Community Promotion
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1800 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Department Supplies 5500 -$ -$ -$ $ - -$ $ -
Chamber of Commerce 6800 18,440 18,333 10,000 10,000 800 - Chamber 10% TOT Allocation 6801 99,399 78,013 70,000 49,640 70,000 - FBID Facility Rent 6804 2,200 1,400 - - - -
Contingency - Community Events 7612 564 5,571 6,000 4,235 6,000 - Business Improvement District 7625 64,043 277 50,000 30,000 - (20,000) Total: $ 184,646 $ 103,594 $ 136,000 $ 54,675 $ 116,000 $ (20,000) 22 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Library
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5500 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 2,237$ 3,181$ 4,584$ $ 551 2,825$ $ (1,759) Salary - Part-Time 5165 - - - - - -
Vacation Buyback 5180 - - - - - -
Benefits 5200 852 2,747 1,373 594 930 (443)
Subtotal, Salaries and Benefits 3,089 5,928 5,957 1,145 3,755 (2,202) Department Supplies 5500 143 259 250 76 250 -
Building Repairs 5740 112 531 1,000 136 1,000 -
Professional Services 6025 1,559 93 - - - -
Water 6500 1,792 1,067 2,000 539 2,000 -
Utilities 6505 4,113 5,022 5,000 2,051 5,000 -
Property Tax 6720 - 216 250 250 - -
Subtotal, Services and Supplies 7,719 7,188 8,500 2,802 8,500 - Capital Outlay 8000 - - - - - -
Total: $ 10,808 $ 13,116 $ 14,457 $ 3,947 $ 12,255 $ (2,202) 23 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Fund
Fortuna Business Improvement District
Fund History 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Fund 250 Actual Actual Budget thru 12-2022 Estimate Adjustments Beginning Available Fund Balance -$ (2,625) $ 31,429$ $ 31,429 31,429$ Revenues:

City Wide Assessment Fee 36,585 37,386 36,000 37,137 37,100 1,100 Downtown Assessment Fee 13,240 11,943 12,000 11,589 11,600 (400) Redwood Village Assessment 8,840 9,141 9,000 8,816 8,800 (200) Strong's Creek Plaza Assessment 5,471 5,100 5,000 4,730 4,700 (300) Miscellaneous Revenue - 1,750 - 1,305 1,300 1,300
Transfer from Other Fund (64,043) 26,538 50,000 30,000 - - 93 91,858 112,000 63,577 93,500 1,500
Operating Expenditures:

Salaries and Benefits 2,140 15,976 40,111 12,315 31,792 (8,319) Service and Supplies 578 41,828 69,000 18,700 69,000 -
Capital Outlay - - - - - -
2,718 57,804 109,111 31,015 100,792 (8,319)
Net Annual Activity (2,625) 34,054 2,889 32,562 (7,292) 9,819 Ending Available Fund Balance $ (2,625) $ 31,429 $ 34,318 $ 63,991 $ 24,137 $ 9,819 Fund 250 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 1800 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 -$ -$ -$ $ - -$ $ -
Salary Part-Time 5165 2,019 14,586 37,640 11,058 29,335 (8,305) Benefits 5200 121 1,390 2,471 1,257 2,457 (14)
Subtotal, Salaries and Benefits 2,140 15,976 40,111 12,315 31,792 (8,319) Department Supplies 5500 - 7,279 2,000 2,000 62 -
Special Event Supplies 5570 - - 25,500 11,899 25,500 -
Network Support 5775 - - 300 300 - -
Professional Services 6025 - 33,049 30,000 4,193 30,000 - Downtown Merchants - $7,440
Redwood Village - $5,580
Strongs Creek - $3,100
Personnel Services 6035 - 853 500 500 - -
Telephone 6200 - - 1,200 1,200 - -
Cell Phones 6205 - 184 600 146 600 -
Internet Service 6210 - - 600 600 - -
Advertising 6300 - - 3,900 3,900 - -
Publication Expense 6305 578 463 500 500 - -
Monday Club Rental 6804 - - 2,400 2,400 2,400 -
Travel/Conferences/Training 7000 - - 1,500 1,500 - -
Subtotal, Services and Supplies 578 41,828 69,000 18,700 69,000 - Capital Outlay 8000 - - - - - -
Total: $ 2,718 $ 57,804 $ 109,111 $ 31,015 $ 100,792 $ (8,319) 24 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 2000 Actual Actual Budget thru 12-2022 Estimate Adjustments Police Services Account
Salaries 5100 $ 1,067,531 $ 1,224,576 $ 1,349,455 $ 585,303 $ 1,251,370 $ (98,085) Salary Part-Time 5165 2,772 22,464 30,781 14,184 29,429 (1,352) Overtime 5170 210,699 189,976 160,000 104,132 200,000 40,000 Holiday Pay 5175 32,400 34,141 35,000 40,285 40,000 5,000 Vacation/Comp Time Buyback 5180 111,504 153,909 90,000 68,629 130,000 40,000 Benefits 5200 1,328,628 1,395,426 1,178,807 678,085 1,102,995 (75,812) Uniform Allowance 5260 11,290 12,639 15,000 6,751 15,000 - Subtotal, Salaries and Benefits 2,764,824 3,033,131 2,859,043 1,497,369 2,768,794 (90,249) Department Supplies 5500 36,658 36,838 45,000 19,650 45,000 - Vehicle Fuel & Oil 5505 80,819 81,055 85,000 38,351 85,000 - Ammunition/Range Supplies 5515 15,328 14,332 15,000 41 9,000 (6,000) Radio & Equipment Maintenance 5700 2,199 2,505 5,000 1,601 5,000 - Office Equipment Maintenance 5705 9,513 8,797 10,000 4,689 10,000 - Software Maintenance (A) 5710 42,239 43,053 53,500 37,414 53,500 - Vehicle Repairs & Maintenance 5715 69,110 32,446 24,000 11,807 19,000 (5,000) Equipment Repairs & Maintenance 5720 6,930 1,659 5,000 1,099 5,000 - Building Repairs & Maintenance 5740 1,370 3,670 3,000 599 3,000 - Network Support (A) 5775 24,980 31,925 29,460 13,561 29,460 - Website Hosting & Maintenance (A) 5780 257 257 1,000 2,173 2,200 1,200 Legal Services 6020 - 2,000 - - - (2,000)
Professional Services 6025 11,437 11,963 10,000 12,305 15,000 5,000 Personnel Services/Recruitment 6035 20,949 14,517 15,000 1,831 15,000 - Credit Card Fees 6061 1,697 1,902 2,000 1,563 2,000 -
Telephone 6200 20,344 17,065 25,000 3,985 10,000 (15,000) Cell Phones 6205 7,562 9,445 8,000 3,872 8,000 -
Internet Service 6210 7,992 18,485 8,000 10,014 23,000 15,000 CLEWS/CLETS Service 6220 8,654 8,624 10,000 1,425 10,000 - Advertising 6300 304 - - 1,544 2,000 2,000
Utility - Water 6500 993 1,359 1,200 495 1,200 -
Utility - General & Electric 6505 26,571 27,620 28,000 7,026 28,000 - DUI/DOJ Testing Fees 6600 1,750 1,925 3,000 840 3,000 - Live scan Fees 6625 13,511 11,157 13,000 4,823 13,000 - County Property Tax 6720 - 216 200 - 200 -
Travel/Conferences/Training 7000 46,757 53,627 50,000 34,968 50,000 - Dues & Subscriptions 7015 7,126 9,543 4,500 9,036 10,000 5,500 Special Expense 7405 5,181 3,165 10,000 5,000 - (5,000) SCOP Volunteers 7415 - 141 5,000 286 2,500 (2,500)
Police Chief Contingency 7612 5,045 5,784 6,000 3,042 6,000 - Overhead Transfer 9500 (12,500) (12,500) - - - -
Subtotal, Services and Supplies 462,776 440,575 476,860 228,040 470,060 (6,800) Capital Outlay 8000 190,800 - - - - -
Body Cameras - 25,000 - 103,830 - 78,830
RIMS Server - - 52,621 - 55,000 55,000
Radar Speed Detection Signs - 2,670 - 2,457 2,500 (170) Subtotal, Capital Outlay 190,800 - 27,670 55,078 161,330 133,660 Subtotal: $ 3,227,600 $ 3,664,506 $ 3,363,573 $ 1,780,487 $ 3,400,184 $ 36,611 25 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 2400 Actual Actual Budget thru 12-2022 Estimate Adjustments Dispatch
Salaries 5100 $ 261,708 $ 264,882 $ 330,407 $ 138,485 $ 299,707 $ (30,700) Salary Part-Time 5165 24,833 25,791 30,338 13,146 28,172 (2,166) Overtime 5170 43,043 19,039 25,000 14,752 30,000 5,000
Holiday Pay 5175 10,472 12,505 12,000 10,065 12,000 -
Vacation/Comp Time Buyback 5180 21,461 24,093 20,000 16,911 35,000 15,000 Benefits 5200 217,667 217,292 179,950 78,823 151,162 (28,788) Uniform Allowance 5260 2,500 2,477 3,000 950 3,000 -
Subtotal, Salaries and Benefits 581,684 566,079 600,695 273,132 559,041 (41,654) Department Supplies 5500 - 1,000 - 234 1,000 -
Personnel Services 6035 789 1,426 2,000 920 2,000 -
Subtotal, Services and Supplies 789 1,426 3,000 1,154 3,000 - Subtotal: $ 582,473 $ 567,505 $ 603,695 $ 274,286 $ 562,041 $ (41,654) Fund 100
Department 2800
Animal Control
Salary Part-Time 5165 $ 9,231 $ 9,525 $ 16,848 $ 4,051 $ 13,077 $ (3,771) Benefits 5200 837 854 1,738 441 1,372 (366)
Subtotal, Salaries and Benefits 10,068 10,379 18,586 4,492 14,449 (4,137) Department Supplies 5500 3,091 3,437 6,000 2,866 5,500 (500) Vehicle Fuel & Oil 5505 2,564 3,845 4,000 1,605 3,600 (400) Personnel Services 6035 1,649 - 300 1,051 1,200 900
Utilities 6505 2,732 3,458 2,500 1,144 2,500 -
Miranda's Rescue 7400 10,169 15,482 20,000 10,485 20,000 - Veterinary Expense 7455 2,581 5,028 5,000 2,981 5,000 - Subtotal, Services and Supplies 21,137 32,899 37,800 20,132 37,800 - Subtotal: $ 31,205 $ 43,278 $ 56,386 $ 24,624 $ 52,249 $ (4,137) Total General Fund: $ 3,841,278 $ 4,275,289 $ 4,023,654 $ 2,079,397 $ 4,014,474 $ (9,180) Fund 180
Department 2000
Asset Seizure
Department Supplies 5500 $ 27,613 $ 26,861 $ 5,000 $ 3,122 $ 5,000 $ - Professional Services 6025 26,752 5,000 - - - -
Capital Outlay 8000 12,600 240,972 - - - -
Police Units and Outfitting - - 17,600 - 17,600 17,600
Radio Upgrade - 80,000 - 80,000 - -
Total Fund: $ 66,965 $ 272,833 $ 85,000 $ 20,722 $ 102,600 $ 17,600 Fund 183
Department 2000
Every 15 Minute
Department Supplies 5500 $ - $ 2,800 - $ $ 2,800 - $ $ - Professional Services 6025 - - - - - -
Total Fund: $ - $ - $ 2,800 $ - $ 2,800 $ -
Fund 185
Department 2000
Distributor Opioid Abatement
Department Supplies 5500 $ 6,990 - $ $ - $ - $ - $ -
Professional Services 6025 - 20,000 - 20,000 - -
Total Fund: $ - $ 6,990 $ 20,000 $ - $ 20,000 $ -
26 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 186 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 2000 Actual Actual Budget thru 12-2022 Estimate Adjustments State AB 109 Realignment Pool
Overtime 5170 $ 2,794 - $ $ - $ 2,000 - $ $ 2,000
Benefits 5200 1,110 - - 1,000 - 1,000
Subtotal, Salaries and Benefits 3,904 - - 3,000 - 3,000 Department Supplies 5500 2,240 - 11,750 - 11,750 11,750 Subtotal, Services and Supplies 2,240 - 11,750 - 11,750 11,750 Capital Outlay 8000 13,838 - - - - -
Total Fund: $ - $ 19,982 $ - $ 11,750 $ 14,750 $ 14,750 Fund 188
Department 2000
State Dept of Alcohol Beverage Control (ABC)
Overtime 5170 $ 2,611 - $ $ - $ 443 $ 4,000 $ 4,000
Benefits 5200 - 37 - 192 500 500
Subtotal, Salaries and Benefits 2,648 - - 635 4,500 4,500 Department Supplies 5500 - - - - - -
Travel/Conferences/Training 7000 - - - - - -
Subtotal, Services and Supplies - - - - - -
Total Fund: $ - $ 2,648 $ - $ 635 $ 4,500 $ 4,500
Fund 189
Department 2000
Measure Z
Salaries 5100 $ 141,535 $ 132,552 $ 72,563 $ 40,572 $ 82,511 $ 9,948 Overtime/Holiday Pay 5170 54,714 33,501 20,000 7,778 20,000 - Benefits 5200 114,376 120,999 71,887 32,694 46,038 (25,849) Subtotal, Salaries and Benefits 310,625 287,052 164,450 81,044 148,549 (15,901) Department Supplies 5500 63 1,963 2,500 2,500 - -
Vehicle Fuel 5505 4,757 7,347 2,500 2,177 2,500 -
Travel/Conferences/Training 7000 3,343 2,500 - 2,500 - - Occupancy and Overhead 9400 25,000 25,000 - - - -
Subtotal, Services and Supplies 33,163 34,310 7,500 2,177 7,500 - Capital Outlay 8000 35,267 - - - - -
Total Fund: $ 379,055 $ 321,362 $ 171,950 $ 83,221 $ 156,049 $ (15,901) Total Restricted Funds $ 446,020 $ 623,815 $ 279,750 $ 116,328 $ 300,699 $ 20,949 Total Police Department, All Funds $ 4,287,298 $ 4,899,104 $ 4,303,404 $ 2,195,725 $ 4,315,173 $ 11,769 27 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Measure E Fund History 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
Beginning Available Fund Balance $ 3,586,485 $ 4,541,550 $ 5,024,276 $ 2,660,876 $ 5,024,276 $ - Sources:

Supp. Transaction & Use Tax 2,029,351 1,844,883 1,893,000 681,931 1,893,000 - K-9 Donations - - - - - -
2,029,351 1,844,883 1,893,000 681,931 1,893,000 -
Uses:

Salaries and Benefits 721,367 829,821 921,829 445,575 878,293 (43,536) Service And Supplies 142,627 81,845 132,000 63,106 136,000 4,000 Capital Outlay 38,055 24,099 177,500 177,500 - -
Capital Improvement Projects 146,701 412,460 2,274,400 303,629 1,797,400 (477,000) Transfers-Out 25,536 13,932 750,671 750,671 - -
1,074,286 1,362,157 4,256,400 812,310 3,739,864 (516,536) Net Activity 955,065 482,726 (2,363,400) (130,379) (1,846,864) 516,536 Ending Available Fund Balance $ 4,541,550 $ 5,024,276 $ 2,660,876 $ 2,530,497 $ 3,177,412 $ 516,536 Fund 101 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5400 Actual Actual Budget thru 12-2022 Estimate Adjustments Recreation Account
Salaries 5100 $ 66,952 $ 77,144 $ 79,604 $ 31,416 $ 72,822 $ (6,782) Salary Part-Time 5165 - - - - - -
Overtime 5170 1,253 74 - - - -
Vacation/Sick Leave Buyback 5180 7 - - 3,216 3,500 3,500 Benefits 5200 70,408 65,707 46,265 17,059 37,044 (9,221) Subtotal, Salaries and Benefits 137,441 144,104 125,869 51,691 113,366 (12,503) Department Supplies 5500 - 5,000 - 4,500 - (500)
Professional Services 6025 60,945 - 40,000 40,540 40,500 500 Personnel Services 6035 324 - - 551 1,000 1,000
Subtotal, Services and Supplies 60,945 324 45,000 41,091 46,000 1,000 Total Recreation: $ 137,765 $ 205,049 $ 170,869 $ 92,782 $ 159,366 $ (11,503) Fund 101
Department 5450
Parks Account
Salaries 5100 $ 33,478 $ 36,683 $ 37,489 $ 8,921 $ 27,491 $ (9,998) Vacation/Sick Leave Buyback 5180 7 - - 3,216 3,500 3,500 Benefits 5200 30,516 28,729 24,463 4,350 16,241 (8,222) Subtotal, Salaries and Benefits 64,001 65,412 61,952 16,487 47,232 (14,720) Department Supplies 5500 60,798 - - 5,714 10,000 10,000 Professional Services 6025 45,475 50,000 - 7,459 40,000 (10,000) Personnel Services 6035 - - - 551 1,000 1,000
Subtotal, Services and Supplies 106,273 50,000 - 13,724 51,000 1,000 Capital Outlay 8000 22,286 - - - - -
River Lodge Wheelchair Lift - 25,000 - 25,000 - -
Boom Mower - 37,500 - 37,500 - -
Playground Improvements - 115,000 - 115,000 - -
Subtotal, Capital Outlay 22,286 - 177,500 177,500 - -
Total Parks: $ 170,274 $ 87,698 $ 289,452 $ 30,211 $ 275,732 $ (13,720) 28 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Fund 101 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 2000 Actual Actual Budget thru 12-2022 Estimate Adjustments Police Account
Salaries 5100 $ 179,338 $ 224,253 $ 318,429 $ 155,531 $ 317,315 $ (1,114) Salary - Part-Time 5165 19,143 18,236 26,358 10,502 23,557 (2,801) Overtime 5170 39,921 20,613 50,000 19,876 50,000 -
Vacation Buyback 5180 11,220 23,617 32,000 12,704 30,000 (2,000) Benefits 5200 253,644 314,453 290,221 170,711 279,823 (10,398) Subtotal, Salaries and Benefits 503,266 601,172 717,008 369,324 700,695 (16,313) Department Supplies 5500 - 500 - - 500 -
Vehicle Fuel 5505 2,377 2,079 3,000 2,666 5,000 2,000
Professional Services 6025 15,000 8,750 15,000 2,113 15,000 - Cell Phones 6205 380 336 500 - 500 -
Travel/Conferences/Training 7000 287 - 5,000 5,000 - -
Subtotal, Services and Supplies 17,757 11,452 24,000 4,779 26,000 2,000 Capital Outlay 8000 38,055 1,813 - - - -
Subtotal, Capital Outlay 38,055 1,813 - - - -
Total Police: $ 559,078 $ 614,437 $ 741,008 $ 374,103 $ 726,695 $ (14,313) Fund 101
Department 2850
Special Unit - K-9 Account
Salaries 5100 $ - $ - $ - $ - $ - $ -
Overtime 5170 11,984 13,674 12,000 5,411 12,000 -
Benefits 5200 4,675 5,459 5,000 2,662 5,000 -
Subtotal, Salaries and Benefits 16,659 19,133 17,000 8,073 17,000 - Department Supplies 5500 5,450 840 1,000 631 1,000 -
Professional Services 6025 284 - - - - -
Travel/Conferences/Training 7000 12,823 8,324 10,000 2,881 10,000 - Veterinary Expense 7455 - 2,000 - 2,000 - -
Subtotal Services and Supplies 18,273 9,448 13,000 3,512 13,000 - Total Capital Outlay 8000 - - - - - -
Total Special Unit - K-9: $ 34,932 $ 28,581 $ 30,000 $ 11,585 $ 30,000 $ - Fund 101
Transfer-Out 4805
General Fund 100 $ - $ 740,671 - $ $ 740,671 - $ $ -
Abatement Fund 240 20,000 5,000 5,000 5,000 - -
Transit Fund 590 5,536 8,932 5,000 5,000 - -
Total Transfers-Out: 25,536 13,932 750,671 750,671 - -
Total: $ 927,585 $ 949,697 $ 1,982,000 $ 508,681 $ 1,942,464 $ (39,536) 29 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Community Development Planning
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 3200 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 30,209$ 27,299$ 33,990$ $ 3,849 26,341$ $ (7,649) Salary Part-Time 5165 - - - - - -
Overtime 5170 - - - - - -
Vacation Buyback 5180 726 3,365 2,000 2,000 - -
Benefits 5200 24,391 21,057 18,323 4,499 15,163 (3,160) Subtotal, Salaries and Benefits 55,326 51,721 54,313 8,348 43,504 (10,809) Department Supplies 5500 1,263 2,674 2,000 242 2,000 -
Equipment Maintenance 5705 143 143 200 72 200 -
Professional Services 6025 1,917 34,589 4,000 17,926 20,000 16,000 Personnel Services 6035 - 425 250 1,022 1,000 750
Cell Phones 6205 483 521 600 146 500 (100)
Publication Expenses 6305 - - - 262 300 300
Travel/Conferences/Training 7000 2,202 - 2,000 993 2,000 - Planning Commission 7600 3,360 1,830 3,000 720 3,000 -
Televised Meeting Costs 7616 1,849 950 1,400 372 1,400 - Subtotal, Services and Supplies 11,217 41,132 13,450 21,755 30,400 16,950 Capital Outlay 8000 - 59,630 - - - -
Total: $ 66,543 $ 152,483 $ 67,763 $ 30,103 $ 73,904 $ 6,141 30 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Fund
Community Development Development Review
Fund 120 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 3100 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 122,530$ 118,498$ 138,395$ $ 40,426 111,596$ $ (26,799) Salary Part-Time 5165 - - - - - -
Overtime 5170 - - - - - -
Vacation Buyback 5180 2,901 6,758 3,000 1,036 3,000 -
Benefits 5200 92,346 80,617 68,995 22,947 52,338 (16,657) Subtotal, Salaries and Benefits 217,777 205,873 210,390 64,409 166,934 (43,456) Departmental Supplies 5500 500 147 500 500 3 -
Software Maintenance 5710 1,898 2,168 12,480 12,480 629 - Engineering Services 6005 46,881 16,693 20,000 40,139 60,000 40,000 Personnel Services 6035 39 183 250 250 - -
Advertising 6300 1,691 1,601 2,000 1,166 2,000 -
Travel/Conferences/Training 7000 863 180 5,000 1,115 5,000 - Subtotal, Services and Supplies 51,872 20,972 40,230 43,052 80,230 40,000 Capital Outlay 8000 - - - - - -
Total: $ 269,649 $ 226,845 $ 250,620 $ 107,461 $ 247,164 $ (3,456) 31 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Fund
Community Development Building
Fund 120 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 3000 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 156,226$ 166,623$ 175,302$ $ 81,484 170,779$ $ (4,523) Salary Part-Time 5165 - - - - - -
Overtime 5170 - - - - - -
Vacation Buyback 5180 4,775 5,911 4,000 3,601 4,000 -
Benefits 5200 123,911 116,296 87,622 45,953 83,329 (4,293) Subtotal, Salaries and Benefits 284,912 288,830 266,924 131,038 258,108 (8,816) Department Supplies 5500 2,132 4,991 2,000 474 2,000 -
Fuel & Oil 5505 2,174 2,375 2,500 957 2,500 -
Equipment Maintenance 5705 143 143 1,000 1,000 72 -
Software Maintenance 5710 - - 12,240 12,240 240 -
Vehicle Repair & Maintenance 5715 564 235 1,000 321 1,000 - Engineering Services 6005 4,388 28,003 4,000 563 4,000 - Personnel Services 6035 4 133 500 397 500 -
Telephone 6200 235 254 200 107 200 -
Cell Phones 6205 639 909 1,000 552 1,000 -
Insurance (A) 6350 2,000 2,000 2,000 2,000 2,000 -
Utilities 6505 1,176 1,314 1,200 344 1,200 -
Travel/Conferences/Training 7000 3,371 3,048 6,500 6,500 - - Dues & Subscriptions 7015 545 280 600 165 600 -
Subtotal, Services and Supplies 17,371 43,685 34,740 6,192 34,740 - Capital Outlay 8000 - - - - - -
CBO and Inspection Vehicles (x2) - - 70,000 70,000 - -
Total: $ 302,283 $ 332,515 $ 371,664 $ 137,230 $ 362,848 $ (8,816) 32 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Parks and Recreation Recreation
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5400 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 36,800$ 40,004$ 42,321$ $ 20,675 41,634$ $ (687) Salary Part-Time 5165 131,499 195,917 177,015 97,596 185,270 8,255 Overtime 5170 - - - - - -
Vacation/Sick Leave Buyback 5180 - - 2,000 2,000 - -
Benefits 5200 54,763 58,398 47,367 27,132 48,689 1,322
Subtotal, Salaries and Benefits 223,062 294,319 268,703 145,403 277,593 8,890 Department Supplies 5500 3,236 3,732 3,600 1,792 3,600 - Software Maintenance (A) 5710 2,797 3,224 4,200 3,227 4,200 - Network Support (A) 5775 4,393 8,503 6,560 2,906 6,560 - Website Hosting & Maintenance (A) 5780 257 257 1,000 2,173 2,200 1,200 Personnel Services 6035 1,960 1,359 1,000 237 1,000 -
Credit Card Processing/Bank Fees 6061 2,486 3,223 2,500 2,158 3,000 500 Telephone 6200 5,193 6,093 5,000 2,798 5,000 -
Advertising 6300 1,372 1,499 2,500 834 2,000 (500)
Water 6500 1,104 1,314 1,300 686 1,300 -
Utilities 6505 5,403 7,029 5,500 2,408 5,500 -
Travel/Conferences/Training 7000 810 935 1,500 1,500 - - Dues & Subscriptions 7015 - 200 600 600 - -
Sports League Officials 7200 29,107 22,914 29,200 5,540 29,200 - Adult Sports League/ Field Maint 7215 421 2,879 1,500 268 1,500 - Summer Fun Program 7220 3,245 5,347 5,500 2,256 5,500 - School Rec. Program 7221 491 793 1,000 343 1,000 -
Kiddie Kamp 7222 2,639 2,683 3,000 2,238 3,000 -
Youth Basketball League 7225 3,478 3,267 4,000 4,000 29 - Skating Program 7230 2,099 2,647 3,000 1,291 3,000 -
Subtotal, Services and Supplies 70,491 77,898 82,460 31,184 83,660 1,200 Capital Outlay - Incode Software 8000 43,489 5,976 - 382 500 500 Subtotal, Capital Outlay 43,489 5,976 - 382 500 500
Total: $ 337,042 $ 378,193 $ 351,163 $ 176,969 $ 361,753 $ 10,590 33 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Parks and Recreation Parks Maintenance
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5450 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 201,594$ 205,524$ 235,151$ $ 111,243 226,947$ $ (8,204) Salary Part-Time 5165 24,008 32,555 48,859 25,008 50,195 1,336 Overtime 5170 892 649 500 186 500 -
Vacation/Sick Leave Buyback 5180 2,362 794 2,500 2,500 - - Benefits 5200 231,562 203,282 149,551 72,181 136,215 (13,336) Subtotal, Salaries and Benefits 460,418 442,804 436,561 208,618 416,357 (20,204) Department Supplies 5500 22,819 26,090 25,000 10,909 25,000 - Vehicle Fuel & Oil 5505 14,271 12,000 10,500 7,087 12,000 1,500 Janitorial Supplies 5565 19,698 16,970 18,000 7,986 18,000 - Special Event Supplies 5570 4,803 4,935 5,000 524 5,000 - Supplies - High Rock Crew 5600 - - - - - -
Office Equipment Maintenance 5705 2,572 2,395 2,000 1,463 2,000 - Vehicle Repairs & Maintenance 5715 2,431 8,575 6,000 5,411 6,000 - Equipment Maintenance 5720 5,261 4,636 5,000 3,221 5,000 - Alarm System Maintenance 5730 674 575 800 225 800 -
Building Repairs & Maintenance 5740 5,014 5,151 5,000 1,404 5,000 - Newburg Park Maintenance 5741 2,281 6,512 4,200 686 4,200 - Median Maintenance Supplies 5742 147 2,140 2,000 153 2,000 - Pavilion Maintenance 5743 1,751 4,198 7,650 614 7,650 - Vandalism Repair 5745 102 1,483 2,100 641 2,100 -
Weed Abatement 5750 20 684 300 43 300 -
Contract Tree Trimming 5755 2,744 - 2,500 2,500 - -
Tools & Small Equipment 5900 1,062 1,529 1,500 605 1,500 - Professional Services 6025 3,305 4,361 - 14,926 15,000 15,000 Personnel Services 6035 5,381 7,026 1,000 2,397 3,000 2,000 Cell Phones 6205 1,820 2,748 2,000 1,202 2,000 -
Internet Service 6210 2,836 6,784 6,000 3,656 7,000 1,000 Water 6500 38,201 38,138 42,000 22,610 42,000 -
Utilities 6505 31,098 39,120 40,000 20,934 40,000 -
Fire Assessment 6720 - 648 650 650 - -
Travel/Conferences/Training 7000 1,390 1,925 700 70 700 - Dues & Subscriptions 7015 110 50 150 170 150 -
Adult Sports 7215 124 1,637 2,000 2,000 65 -
Subtotal, Services and Supplies 169,915 200,310 192,050 107,002 211,550 19,500 Capital Outlay 8000 318,016 - - - - -
Subtotal, Capital Outlay 318,016 - - - - -
Total: $ 948,349 $ 643,114 $ 628,611 $ 315,620 $ 627,907 $ (704) 34 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General and Restricted Funds
Parks and Recreation Museum
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5600 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 -$ -$ -$ $ - -$ $ -
Salary Part-Time 5165 20,961 17,056 23,234 9,339 20,847 (2,387) Benefits 5200 1,868 1,581 1,525 964 1,719 194
Subtotal, Salaries and Benefits 22,829 18,637 24,759 10,303 22,566 (2,193) Department Supplies 5500 90 645 800 152 800 -
Alarm System 5730 499 561 600 212 600 -
Building Repair & Maintenance 5740 3,013 1,020 1,800 201 1,800 - Network Support (A) 5775 545 766 820 355 820 -
Advertising 6300 - - 100 100 - -
Water 6500 733 905 800 366 800 -
Utilities 6505 4,223 5,338 4,500 1,586 4,500 -
Dues & Subscriptions 7015 158 160 200 85 200 -
Subtotal, Services and Supplies 9,261 9,395 9,620 2,957 9,620 - Capital Outlay 8000 - - - - - -
Total Museum: 32,090$ 28,032$ 34,379$ $ 13,260 32,186$ $ (2,193) Fund 165
Department 5610
Museum Exhibit Acquisition Fund
Department Supplies 5500 299$ -$ 3,500$ $ 3,500$ - $ -
- Photographs
- Timber Industry Artifacts
- Archival Storage Materials
- Upgrade of Museum Artifact Storage
Gift Shop Purchases/CGS 5550 545 1,756 3,000 3,000 - -
Professional Services 6025 750 975 1,000 975 1,000 -
Subtotal, Services and Supplies 1,594 2,731 7,500 975 7,500 - Capital Outlay 8000 - - - - - -
Subtotal, Capital Outlay - - - - - -
Total Exhibit Acquisition: 1,594 2,731 7,500 975 7,500 - Combined Total: $ 33,684 $ 30,763 $ 41,879 $ 14,235 $ 39,686 $ (2,193) 35 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Fund 160 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5800 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
River Lodge Account
Salaries 5100 96,775$ 95,955$ 122,491$ $ 55,808 115,844$ $ (6,647) Salary Part-Time 5165 26,595 35,024 28,350 9,507 24,693 (3,657) Overtime 5170 104 4 400 22 400 -
Vacation/Sick Leave Buyback 5180 1,254 399 2,000 2,000 - - Benefits 5200 91,916 97,790 81,411 32,009 54,431 (26,980) Subtotal, Salaries and Benefits 216,644 229,172 234,652 97,346 197,368 (37,284) Department Supplies 5500 3,653 6,998 8,000 1,658 8,000 - Kitchen Supplies 5539 783 241 1,500 640 1,500 -
Facility Catering 5540 5,819 6,154 10,000 2,412 8,000 (2,000) Catering - Other Costs 5546 1,110 1,142 1,000 131 1,000 - User Group Linen 5547 5,501 9,495 8,500 5,785 10,000 1,500 Gift Shop Purchases 5550 5 142 500 - - (500)
Janitorial Supplies 5565 3,857 7,384 6,500 3,711 7,000 500 Special Events - Bridal Faire 5571 - - 2,500 498 2,500 - Special Events - Craft Faire 5572 1,685 1,457 1,800 794 1,800 - Kitchen Chemicals 5575 98 982 900 1,066 2,000 1,100
Equipment Maintenance 5705 3,449 1,609 1,500 1,279 1,500 - Equipment Lease 5706 1,657 1,491 1,500 909 1,500 -
Equipment Repair 5720 3,130 1,814 2,500 562 2,500 -
Alarm System 5730 461 582 400 - 400 -
Building Repair and Maintenance 5740 19,691 18,231 40,000 26,847 40,000 - - Replace Blinds (Phase 1 of 2)
- Drywall Repair
Network Support (A) 5775 3,841 7,029 5,740 2,686 5,740 - Website Host & Maintenance (A) 5780 - 257 1,000 2,173 2,200 1,200 Personnel Services 6035 5,583 5,726 2,500 1,474 2,500 - Credit Card Fees 6061 2,050 2,969 3,000 1,040 3,000 -
Telephone 6200 6,389 7,235 5,500 3,196 6,000 500
Cell Phones 6205 204 30 200 15 200 -
Internet Service 6210 1,370 5,731 8,000 2,223 8,000 -
Advertising 6300 1,422 2,216 2,500 2,500 - -
Water 6500 9,438 9,723 10,000 4,767 10,000 -
Utilities 6505 21,671 30,701 26,000 14,374 28,000 2,000 Property Tax 6720 - 216 200 200 - -
Travel/Conferences/Training 7000 179 100 400 400 - -
Subtotal, Services and Supplies 103,046 129,655 152,140 78,240 156,440 4,300 Capital Outlay - Incode Software 8000 3,151 3,984 - 254 300 300 Subtotal, Capital Outlay 3,151 3,984 - 254 300 300
River Lodge Total: 322,841$ 362,811$ 386,792$ $ 175,840 354,108$ $ (32,684) 36 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Department 5700 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Monday Club Actual Actual Budget thru 12-2022 Estimate Adjustments Salary Part-Time 5165 398$ 200$ 1,620$ $ 257 257$ $ (1,363) Benefits 5200 36 18 167 27 27 (140)
Subtotal, Salaries and Benefits 434 218 1,787 284 284 (1,503) Department Supplies 5500 204 - 300 300 - -
Equipment Repair 5720 - 563 750 750 - -
Building Repair and Maintenance 5740 3,751 5,832 5,500 1,432 2,500 (3,000) Telephone 6200 273 313 300 172 300 -
Internet Service 6210 190 1,109 1,100 785 1,400 300
Advertising 6300 - - 100 100 - -
Water 6500 2,209 1,677 2,000 1,155 2,000 -
Utilities 6505 2,486 3,369 2,500 989 2,500 -
Property Tax 6720 - 216 200 200 - -
Subtotal, Services and Supplies 9,113 13,079 12,750 4,533 10,050 (2,700) Capital Outlay - Chimney Repair 8000 - - - 57,000 - 57,000 Monday Club Total: 9,547 13,297 14,537 4,817 67,334 52,797 Combined Total: $ 332,388 $ 376,108 $ 401,329 $ 180,657 $ 421,442 $ 20,113 37 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Public Works Department Engineering
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 4000 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 21,636$ 37,504$ 45,863$ $ 21,441 45,339$ $ (524) Vacation Buyback 5180 2,502 10 500 101 500 -
Benefits 5200 19,231 22,442 19,447 9,006 17,537 (1,910) Subtotal Salaries and Benefits 43,369 59,956 65,810 30,548 63,376 (2,434) Department Supplies 5500 1,309 1,981 1,450 1,333 1,450 - Fuel & Oil 5505 426 446 1,500 590 1,300 (200)
Office Equipment Maintenance 5705 1,680 1,027 2,000 525 1,200 (800) Software Maintenance 5710 500 500 2,000 479 1,000 (1,000) Vehicle Repair 5715 206 122 500 250 - (250)
Network Support (A) 5775 4,389 5,127 6,560 2,844 6,560 - Website Hosting & Maintenance (A) 5780 257 257 1,000 1,173 1,200 200 Engineering Services 6005 7,985 4,644 5,000 26,187 27,000 22,000 Professional Services 6025 70 280 200 200 - -
Personnel Services 6035 2,404 777 500 387 600 100
Cell Phones 6205 683 549 900 146 450 (450)
Utilities 6505 417 358 500 49 200 (300)
Travel/Conferences/Training 7000 590 1,105 2,000 238 1,000 (1,000) Dues & Subscriptions 7015 2,062 2,596 4,000 2,503 3,500 (500) Subtotal, Services and Supplies 22,978 19,769 28,110 36,454 45,910 17,800 Capital Outlay - Radar Signs (1/3) 8000 - - 2,670 2,457 - (2,670) Total: $ 66,347 $ 79,725 $ 96,590 $ 69,459 $ 109,286 $ 12,696 38 City of Fortuna
FY 2023-24 Mid-Year Budget Review
General Fund
Public Works Department General Services
Fund 100 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 4100 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures Account
Salaries 5100 76,319$ 96,238$ 103,326$ $ 48,534 100,067$ $ (3,259) Salary Part-Time 5165 1,103 - - - - -
Overtime 5170 - 180 500 500 - -
Vacation Buy back 5180 1,796 1,703 1,500 2,641 1,500 -
Labor Distribution 5195 (4,075) (4,075) - - - -
Benefits 5200 88,091 88,554 59,629 34,016 59,129 (500)
Subtotal Salaries and Benefits 163,234 182,600 164,955 85,191 161,196 (3,759) Department Supplies 5500 14,640 19,142 20,000 6,723 20,000 - Vehicle Fuel & Oil 5505 23,676 31,447 30,000 13,889 30,000 - Supplies - High Rock Crew 5600 - - - - - -
Vehicle Repairs 5715 9,729 15,348 12,000 1,975 12,000 - Equipment Maintenance 5720 5,659 3,845 4,000 1,361 4,000 - Building Repair & Maintenance 5740 616 637 500 508 800 300 Tree Trimming & Removal 5755 - - 3,000 3,000 - -
Website Hosting & Maintenance 5780 257 - - - - -
Tools & Small Equipment 5900 1,361 2,040 2,500 746 2,500 - Professional Services 6025 393 1,254 1,500 810 1,500 -
Personnel Services 6035 1,665 284 1,500 221 1,500 -
Cell Phones 6205 1,403 1,333 1,500 297 1,500 -
Travel/Conferences/Training 7000 1,650 1,333 1,500 1,200 93 (300) Dues & Subscriptions 7015 919 938 1,200 587 1,200 -
Subtotal Services and Supplies 61,968 77,601 79,200 27,210 79,200 - Capital Outlay 8000 - - - - - -
Subtotal Capital Outlay - - - - - -
Total: $ 225,202 $ 260,201 $ 244,155 $ 112,401 $ 240,396 $ (3,759) 39 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Storm Drain Maintenance
Fund History 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Fund 200 Actual Actual Budget thru 12-2022 Estimate Adjustments Beginning Available Fund Balance 12,331$ 38,723$ 8,450$ $ 8,450 8,450$ Revenues:

Storm Drain Maintenance 95,110 46,775 46,000 23,251 46,000 - Transfer from Other Fund - - - - - -
95,110 46,775 46,000 23,251 46,000 -
Operating Expenditures:

Salaries and Benefits 43,551 43,651 40,771 16,697 36,047 (4,724) Service and Supplies 25,167 33,397 40,600 23,677 43,600 3,000 Capital Outlay - - - - - -
68,718 77,048 81,371 40,374 79,647 (1,724)
Net Annual Activity 26,392 (30,273) (35,371) (17,123) (33,647) 1,724 Ending Available Fund Balance $ 38,723 $ 8,450 $ (26,921) $ (8,673) $ (25,197) $ 1,724 Fund 200 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 4300 Actual Actual Budget thru 12-2022 Estimate Adjustments Storm Drain Maintenance
History of Expenditures Account
Salaries 5100 22,885$ 24,650$ 25,146$ $ 9,878 22,365$ $ (2,781) Salary Part-Time 5165 375 - - - - -
Overtime 5170 - 22 - - - -
Vacation/Sick Leave Buyback 5180 190 290 400 431 400 -
Labor Distribution 5195 (200) (200) - - - -
Benefits 5200 20,301 18,889 15,225 6,388 13,282 (1,943) Subtotal, Salaries and Benefits 43,551 43,651 40,771 16,697 36,047 (4,724) Department Supplies 5500 2,412 886 5,000 6,966 8,000 3,000 Supplies - High Rock Crew 5600 - - - - - -
Personnel Services 6035 87 123 100 42 100 -
Travel/Conferences/Training 7000 - - 500 500 - -
Subtotal, Services and Supplies 2,499 1,009 5,600 7,008 8,600 3,000 Capital Outlay
Street Sweeper 8000 - - - - - -
Subtotal, Capital Outlay - - - - - -
Subtotal: $ 46,050 $ 44,660 $ 46,371 $ 23,705 $ 44,647 $ (1,724) Fund 200
Department 4310
Stormwater Management
Salary Part-Time 5165 -$ -$ -$ $ - -$ $ -
Benefits 5200 - - - - - -
Subtotal, Salaries and Benefits - - - - - -
Professional Services 6025 9,122 20,256 20,000 14,542 20,000 - NPDS Permit 6612 10,602 10,602 12,000 12,000 399 -
SWMP Implementation 6618 2,944 1,530 3,000 1,728 3,000 - Subtotal, Services and Supplies 22,668 32,388 35,000 16,669 35,000 - Capital Outlay 8000 - - - - - -
Subtotal: 22,668 32,388 35,000 16,669 35,000 -
Total Fund: $ 68,718 $ 77,048 $ 81,371 $ 40,374 $ 79,647 $ (1,724) 40 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Street Maintenance
Fund 280 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 4200 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Operation and Maintenance Account
Salaries 5100 142,997$ 174,840$ 192,365$ $ 88,326 184,310$ $ (8,055) Salary Part-Time 5165 1,800 - - - - -
Overtime 5170 354 1,283 1,500 490 1,500 -
Vacation/Sick Leave Buyback 5180 3,126 3,496 2,500 5,654 6,000 3,500 Benefits 5200 153,490 154,002 111,927 58,755 107,967 (3,960) Subtotal, Salaries and Benefits 301,767 333,621 308,292 153,225 299,777 (8,515) Department Supplies 5500 10,437 11,577 10,500 3,903 10,500 - Vehicle Fuel & Oil 5505 4,252 4,613 5,000 2,084 5,000 - Base Materials 5520 - 270 700 700 - -
Asphalt 5525 1,616 6,138 6,000 5,373 7,000 1,000
Crack Seal Material 5526 1,516 1,869 2,000 2,200 - 200
Supplies - High Rock Crew 5600 - - - - - -
Software Maintenance (A) 5710 1,398 1,598 2,100 2,054 2,500 400 Vehicle Repairs 5715 487 1,917 5,000 5,000 32 -
Equipment Repairs 5720 11,881 11,355 12,000 6,418 12,000 - Retroreflective Sign Compliance 5722 5,032 1,353 2,500 2,323 2,500 - Traffic Signal Maintenance 5725 7,135 14,431 10,000 10,000 143 - Street Light Maintenance 5726 495 3,340 9,800 577 9,000 (800) Vandalism Repair 5745 623 - 800 21 800 -
Tree Trimming & Removal 5755 494 - 5,000 5,000 - -
Street Striping 5765 - - - - - -
Tools & Small Equipment 5900 1,186 489 1,500 728 1,500 - Professional Services 6025 8,613 2,549 2,000 2,000 - -
Personnel Services 6035 4,410 701 1,000 687 1,000 -
Property and Liability Insurance (A) 6350 17,095 20,762 23,421 23,887 24,000 579 Utilities - Electric 6505 34,386 40,423 34,000 19,279 38,000 4,000 Travel/Conferences/Training 7000 640 401 1,200 1,000 93 (200) Subtotal, Services and Supplies 111,696 123,786 134,521 67,602 139,700 5,179 Capital Outlay 8000 - - - - - -
Capital Outlay - Radar Signs (1/3) - - 2,670 2,457 2,500 (170) Subtotal Capital Outlay - - 2,670 2,457 2,500 (170)
Total Fund: $ 413,463 $ 457,407 $ 445,483 $ 223,284 $ 441,977 $ (3,506) Fund 260 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 4150 Actual Actual Budget thru 12-2022 Estimate Adjustments TDA Street Repairs
Grinding/Inlay 8000 55,276$ 9,570$ 57,000$ $ 16,483 57,000$ $ - Street Striping 8000 - - 20,000 20,000 - -
ADA Parking Compliance 8000 - - 15,000 15,000 - -
Alley Maintenance 8000 8,000 8,000 8,000 8,000 - -
Total Fund: $ 63,276 $ 17,570 $ 100,000 $ 16,483 $ 100,000 $ - 41 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Solid Waste & Recycling
Fund History 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Consolidated Fund 210 Actual Actual Budget thru 12-2022 Estimate Adjustments Beginning Available Fund Balance 72,871$ 69,007$ 104,087$ $ 104,087 104,087$ $ - Revenues:

Solid Waste Management Fees 24,751 23,770 25,000 3,968 24,000 (1,000) Other (727) 1,188 - 904 2,000 2,000
General Fund Support - 45,000 - 45,000 - -
24,024 69,958 25,000 4,872 71,000 1,000
Operating Expenditures:

Salaries and Benefits 18,644 19,703 18,813 9,780 18,593 (220) Service and Supplies 9,244 5,425 16,000 1,866 16,200 200 Capital Outlay - 9,750 35,000 35,000 - -
27,888 34,878 69,813 11,646 69,793 (20)
Net Annual Activity (3,864) 35,080 (44,813) (6,774) 1,207 1,020 Ending Available Fund Balance $ 69,007 $ 104,087 $ 59,274 $ 97,313 $ 105,294 $ 1,020 Fund 210 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5300 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Recycling Division
Salaries 5100 9,824$ 10,906$ 11,320$ $ 5,540 11,147$ $ (173) Salary Part-Time 5165 - - - - - -
Vacation Buy back 5180 208 415 300 423 300 -
Benefits 5200 8,612 8,382 7,193 3,817 7,146 (47)
Subtotal, Salaries and Benefits 18,644 19,703 18,813 9,780 18,593 (220) Department Supplies 5500 394 20 12,000 12,000 18 -
Household Hazardous Waste 5735 2,892 3,693 3,000 1,649 3,000 - Illegal Dumping Recycling 5752 388 546 1,000 1,000 91 - Professional Services 6025 5,570 1,166 - - - -
Advertising 6300 - - - 108 200 200
Subtotal, Services and Supplies 9,244 5,425 16,000 1,866 16,200 200 Special Projects 8000 - 9,750 35,000 35,000 - -
Subtotal, Capital Outlay - 9,750 35,000 35,000 - -
Total Fund: 27,888$ 34,878$ 69,813$ $ 11,646 69,793$ $ (20) 42 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6300 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Administration
Salaries 5100 253,149$ $ 294,016 $ 328,331 $ 154,218 320,881$ $ (7,450) Salary Part-Time 5165 2,780 3,501 5,839 2,018 4,910 (929) Overtime 5170 - 500 - 500 7 -
Vacation Buyback 5180 (1,261) 5,358 5,000 3,917 5,000 - Benefits 5200 197,858 185,637 143,919 57,832 105,657 (38,262) Subtotal, Salaries and Benefits 452,526 488,512 483,589 217,992 436,948 (46,641) Department Supplies 5500 7,739 11,542 10,000 4,094 10,000 - Office Equipment Maintenance 5705 3,163 3,156 8,500 1,860 4,500 (4,000) Software Maintenance (A) 5710 7,153 7,167 8,400 8,095 8,500 100 Building Repairs & Maintenance 5740 656 371 2,000 500 - (1,500) Network Support (A) 5775 8,191 9,917 5,740 2,488 5,740 - Website Hosting & Maintenance (A) 5780 257 257 1,000 1,173 1,200 200 Audit Fees (A) 6000 6,000 6,760 7,600 3,471 7,600 -
Engineering Services 6005 3,302 1,000 - - - (1,000)
Professional Services 6025 1,490 2,394 4,000 1,756 4,000 - Personnel Services 6035 1,310 794 500 475 800 300
Bank Fees 6060 8,227 8,967 8,000 4,768 9,000 1,000
Credit Card Transaction Charge 6061 22,567 22,850 24,000 10,976 23,000 (1,000) Telephone 6200 1,387 1,430 1,400 358 700 (700)
Cell Phones 6205 1,757 2,049 2,000 1,201 2,400 400
Internet Service 6210 700 3,123 5,000 3,315 6,600 1,600 Property and Liability Insurance (A) 6350 66,342 83,771 91,015 92,704 92,704 1,689 Utilities 6505 5,881 6,570 5,000 1,718 3,500 (1,500)
Travel/Conferences/Training 7000 1,232 4,000 - 2,500 50 (1,500) Bad Debts 7800 4,746 3,883 10,000 1,678 4,000 (6,000)
Subtotal, Services and Supplies 152,100 175,001 199,155 140,180 187,244 (11,911) Capital Outlay
Capital Outlay 8000 - - - - - -
Subtotal, Capital Outlay - - - - - -
Total: $ 604,626 $ 663,513 $ 682,744 $ 358,172 $ 624,192 $ (58,552) 43 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6000 Actual Actual Budget thru 12-2022 Estimate Adjustments Pumping, Treatment & Storage Division
Salaries 5100 111,556$ $ 125,160 $ 141,528 $ 65,033 136,902$ $ (4,626) Salary Part-Time 5165 - - - - - -
Overtime 5170 97 693 300 301 300 -
Vacation Buyback 5180 4,160 1,600 1,500 2,366 1,500 -
Benefits 5200 (128,570) (27,223) 95,159 47,111 90,298 (4,861) Subtotal, Salaries and Benefits (12,757) 100,230 238,487 114,811 229,000 (9,487) Department Supplies 5500 8,307 9,999 10,000 5,136 10,000 - Vehicle Fuel & Oil 5505 501 465 2,000 386 700 (1,300)
Chemical Supplies 5555 4,003 6,842 8,000 9,608 15,000 7,000 Lab Supplies 5557 5,763 9,482 7,000 3,035 6,500 (500)
Vehicle Repairs 5715 792 239 1,000 1,000 124 -
Info Tech (Telemetry) 5719 4,975 2,991 5,000 3,000 415 (2,000) Equipment Repairs 5720 16,341 12,512 15,000 23,462 30,000 15,000 Alarm System Maintenance 5730 822 1,185 1,500 1,500 566 - Building Repair & Maintenance 5740 6,028 3,892 8,000 2,000 612 (6,000) Tools & Small Equipment 5900 1,240 917 1,500 1,360 1,500 - Engineering Services 6005 - 2,671 5,000 5,548 5,600 600 Professional Services 6025 12,606 18,418 12,000 10,334 12,000 - Personnel Services 6035 369 764 1,000 105 500 (500)
Laboratory Services 6045 1,739 4,735 6,000 5,668 9,000 3,000 Utilities 6505 213,015 240,664 250,000 134,194 270,000 20,000 Lab Permit Fees 6605 1,834 1,063 3,000 1,381 1,500 (1,500) Regulatory Permits 6612 13,932 15,861 15,000 16,724 16,724 1,724 Compliance Fees 6631 554 - - 313 500 500
Regulatory Compliance 6633 4,434 3,178 4,000 2,750 4,000 - Travel/Conferences/Training 7000 1,714 635 2,500 1,500 - (1,000) Certification Fees 7012 310 235 1,000 1,000 - -
Dues & Subscriptions 7015 1,349 1,241 1,500 1,000 588 (500) Annual Water Report 7820 - - - - - -
Subtotal, Services and Supplies 300,628 337,989 360,000 222,309 394,524 34,524 Capital Outlay 8000 29,431 18,118 - - - -
Replace Service truck (1/2) - 40,000 - 40,000 - -
Softstarter for CCF Booster Pump - 15,000 - 3,795 3,800 (11,200) Tiger Boom Mower (1/3) - 37,500 - - - (37,500)
Campton Heights Cathodic Protection - 30,000 - 18,150 18,150 (11,850) Subtotal, Capital Outlay 29,431 18,118 122,500 21,945 61,950 (60,550) Total: $ 317,302 $ 456,337 $ 720,987 $ 359,065 $ 685,474 $ (35,513) 44 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6100 Actual Actual Budget thru 12-2022 Estimate Adjustments Transmission & Distribution Division
Salaries 5100 187,787$ $ 213,170 $ 238,542 $ 111,730 230,951$ $ (7,591) Salary Part-Time 5165 - - - - - -
Overtime 5170 446 267 1,500 1,500 4 -
Vacation Buyback 5180 8,182 5,367 3,500 4,593 5,000 1,500 Benefits 5200 202,017 200,827 156,440 83,494 152,751 (3,689) Subtotal, Salaries and Benefits 398,432 419,631 399,982 199,821 390,202 (9,780) Department Supplies 5500 18,964 69,479 60,000 19,544 60,000 - Vehicle Fuel & Oil 5505 29,323 39,182 40,000 21,035 42,000 2,000 Base Materials 5520 1,790 4,694 10,000 2,000 725 (8,000) Asphalt 5525 4,802 6,857 8,000 1,461 4,000 (4,000)
Vehicle Repairs 5715 10,209 11,387 10,000 9,340 15,000 5,000 Info Tech (Telemetry) 5719 - 1,000 - - - (1,000)
Equipment Repairs 5720 10,675 14,491 10,000 11,262 15,000 5,000 Bldg. Maintenance and Repair 5740 560 219 2,000 1,000 300 (1,000) Water Meters 5760 66,446 59,245 75,000 21,493 75,000 -
Tools & Small Equipment 5900 1,197 2,150 5,000 1,781 5,000 - Engineering Services 6005 - 1,500 - - - (1,500)
General Contracting 6015 12,020 2,156 25,000 5,000 - (20,000) Professional Services 6025 1,011 7,500 - 2,000 683 (5,500) Personnel Service 6035 2,683 1,923 1,500 1,500 778 -
Telephone 6200 1,558 1,533 1,500 1,500 743 -
Claims Settlement 6360 - - 13,618 - 14,000 14,000
Travel/Conferences/Training 7000 2,433 1,446 5,000 5,469 7,500 2,500 Certifications 7012 385 330 1,000 500 - (500)
Dues & Subscriptions 7015 144 152 500 250 - (250)
Subtotal, Services and Supplies 164,200 215,244 264,500 108,232 251,250 (13,250) Capital Outlay 8000 497,403 4,018 - - - -
Replace Service Truck (1/2) - 40,000 - 40,000 - -
Subtotal, Capital Outlay 497,403 4,018 40,000 40,000 - - Total: ######## $ 638,893 $ 704,482 $ 308,053 $ 681,452 $ (23,030) Fund 500
Department 6200
Customer Account Expense
Salaries 5100 37,643$ $ 40,116 $ 44,213 $ 20,883 42,718$ $ (1,495) Overtime 5170 - - - - - -
Vacation Buyback 5180 1,164 1,074 500 1,089 1,500 1,000 Benefits 5200 39,624 40,695 31,264 16,892 31,092 (172)
Subtotal, Salaries and Benefits 78,431 81,885 75,977 38,864 75,310 (667) Department Supplies 5500 12,522 13,835 16,000 7,696 16,000 - Personnel Services 6035 28 233 500 105 500 -
Advertising 6300 - 200 - 200 - -
Total: $ 90,981 $ 95,953 $ 92,677 $ 46,665 $ 92,010 $ (667) 45 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6500 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Collection Division
Salaries 5100 $ 164,598 $ 191,806 $ 214,531 $ 99,790 $ 207,078 $ (7,453) Overtime 5170 53 4 500 - 500 -
Vacation Buyback 5180 6,714 4,159 2,000 4,060 5,000 3,000 Benefits 5200 176,936 175,222 137,512 73,103 133,926 (3,586) Subtotal, Salaries and Benefits 348,301 371,191 354,543 176,953 346,504 (8,039) Department Supplies 5500 3,490 16,100 10,000 1,692 10,000 - Vehicle Fuel & Oil 5505 - 1,000 - - - (1,000)
Base Materials 5520 292 730 2,500 1,000 - (1,500)
Asphalt 5525 758 708 2,000 902 2,000 -
Supplies - High Rock Crew 5600 - - - - - -
Software Maintenance 5710 1,250 1,500 - 177 1,250 (250) Vehicle Repairs 5715 1,290 1,234 10,000 5,000 - (5,000) Info Tech (Telemetry) 5719 - 2,000 - 1,250 - (750)
Equipment Repairs 5720 1,616 2,147 5,000 3,016 5,000 -
Building Maintenance/Repairs 5740 383 2,000 - - 500 (1,500) Tools & Small Equipment 5900 108 - 5,000 3,601 5,000 -
Engineering Services 6005 - 2,500 - - - (2,500)
General Contracting 6015 9,875 - 15,000 5,000 - (10,000) Professional Services 6025 200 240 - 183 200 200
Personnel Services 6035 2,320 2,062 1,200 710 1,500 300 Telephone 6200 4,220 4,514 4,500 2,184 4,500 -
Regulatory Permits 6612 3,326 3,453 3,800 3,746 3,800 - Regional Fines 6630 - 25,000 - - - (25,000)
Regulatory / Compliance Fees 6631 554 5,000 - 313 500 (4,500) Travel/Conferences/Training 7000 148 2,000 - - - (2,000) Due and Subscriptions 7015 144 152 500 - - (500)
Subtotal, Services and Supplies 19,991 41,323 100,500 16,524 46,500 (54,000) Capital Outlay 8000 4,018 - - - - -
Replace Service Truck (1/2) - 40,000 - 40,000 - -
Total Capital Outlay 4,018 - 40,000 40,000 - -
Total: $ 368,292 $ 416,532 $ 495,043 $ 193,477 $ 433,004 $ (62,039) 46 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6600 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Wastewater Treatment Division
Salaries 5100 $ 293,407 $ 341,505 $ 401,656 $ 183,286 $ 391,070 $ (10,586) Salary Part-Time 5165 - - - - - -
Overtime 5170 454 1,831 1,500 318 1,500 -
Vacation Buyback 5180 9,493 2,821 2,000 3,657 5,000 3,000 Benefits 5200 (7,638) 132,978 279,969 131,371 254,837 (25,132) Subtotal, Salaries and Benefits 295,716 479,135 685,125 318,632 652,407 (32,718) Department Supplies 5500 34,906 54,039 40,000 32,950 50,000 10,000 Vehicle Fuel & Oil 5505 15,105 21,566 25,000 7,303 15,000 (10,000) Chemical Supplies 5555 149,690 228,208 180,000 99,235 200,000 20,000 Lab Supplies 5557 22,547 21,446 20,500 7,888 16,000 (4,500) Vehicle Repairs 5715 18,538 16,428 15,000 1,937 8,000 (7,000) Info Tech (Telemetry) 5719 763 6,031 5,000 1,498 3,000 (2,000) Equipment Repairs 5720 51,461 110,331 75,000 61,626 80,000 5,000 Alarm System Maintenance 5730 2,409 2,182 1,000 312 1,000 - Building Maintenance/Repair 5740 280 2,208 10,000 10,180 15,000 5,000 Bio Solids Management 5766 3,311 4,827 10,000 989 5,000 (5,000) Percolation Pond Const. 5770 103,566 108,186 115,000 115,000 - - Tools & Equipment 5900 1,868 2,732 4,000 3,257 4,000 -
Engineering Services 6005 - 7,500 12 4,411 4,500 (3,000) General Contracting 6015 - 2,000 - - - (2,000)
Professional Services 6025 14,088 23,549 15,000 19,061 25,000 10,000 Personnel Services 6035 1,523 1,472 1,000 144 500 (500) Outside Lab Services 6045 21,663 21,658 17,000 7,146 17,000 - Water 6500 26,565 17,520 25,000 9,765 20,000 (5,000)
Utilities - Electric 6505 253,247 298,317 250,000 177,218 350,000 100,000 Lab Permit Fees 6605 5,502 3,188 8,000 4,144 8,000 -
Regulatory Permits 6612 11,491 11,961 15,000 13,061 13,100 (1,900) Regional Board Fines 6630 15,000 50,000 - 14,955 15,000 (35,000) Regulatory Compliance 6633 15,346 6,177 15,000 5,696 8,000 (7,000) Travel/Conferences/Training 7000 3,280 3,430 5,000 958 4,000 (1,000) Application/Certification Fees 7012 458 1,475 2,500 594 1,500 (1,000) Dues & Subscriptions 7015 1,301 1,342 1,500 588 1,500 - Subtotal, Services and Supplies 773,908 968,285 915,000 484,916 980,100 65,100 Capital Outlay 8000 29,431 13,296 - - - -
Replace Service Truck (1/2) - 40,000 - 40,000 - -
Digested Sludge MagMeter - 7,000 - 7,000 - -
SO2 Ton Cylinder Scale - 10,000 - - - (10,000)
Tiger Mower (1/3) - 37,500 - - - (37,500)
Magnesium Hydroxide Tank - 75,000 - 14,952 75,000 -
Gas Leak Detectors - 10,000 - - (10,000)
Total Capital Outlay 29,431 13,296 179,500 14,952 122,000 (57,500) Total: $ 1,099,055 $ 1,460,716 $ 1,779,625 $ 818,500 $ 1,754,507 $ (25,118) 47 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6700 Actual Actual Budget thru 12-2022 Estimate Adjustments Administration
Salaries 5100 $ 247,645 $ 286,615 $ 320,956 $ 149,078 $ 311,246 $ (9,710) Salary Part-Time 5165 2,780 3,501 5,839 2,018 4,910 (929) Overtime 5170 - 500 - 7 500 -
Vacation Buyback 5180 3,150 8,806 5,000 4,557 5,000 -
Benefits 5200 191,557 180,882 140,492 55,559 102,250 (38,242) Total Salaries and Benefits 445,132 479,804 472,787 211,219 423,906 (48,881) Department Supplies 5500 19,432 25,454 26,000 11,852 24,000 (2,000) Office Equipment Maintenance 5705 3,163 3,157 8,500 1,860 4,000 (4,500) Software Maintenance (A) 5710 7,153 7,167 8,400 11,725 15,000 6,600 Building Repairs 5740 1,384 1,090 2,000 560 1,000 (1,000) Network Support (A) 5775 11,483 13,761 10,660 4,621 10,660 - Website Hosting & Maintenance (A) 5780 257 257 1,000 1,173 1,200 200 Audit Fees (A) 6000 6,000 6,760 7,600 3,471 7,600 -
Engineering Services 6005 - 5,000 - - - (5,000)
Professional Services 6025 1,490 2,394 10,000 830 5,000 (5,000) Personnel Services 6035 1,302 794 500 475 1,000 500
Bank Fees 6060 8,227 8,967 8,000 4,768 9,000 1,000
Credit Card Fees 6061 22,567 22,850 26,000 10,976 22,000 (4,000) Telephone 6200 1,387 1,430 2,000 358 700 (1,300)
Cell Phones 6205 2,647 2,961 3,000 1,384 2,700 (300)
Internet Service 6210 700 3,123 5,000 3,315 6,600 1,600 Property and Liability Insurance (A) 6350 83,047 105,590 114,901 117,097 117,097 2,196 Claims Settlement 6360 - - - 1,500 3,000 3,000
Utilities 6505 5,881 6,570 6,500 1,718 6,500 -
Fortuna Fire District Assessment 6720 432 - 450 - 450 - Travel/Conferences/Training 7000 1,232 5,000 - 2,500 50 (2,500) Dues & Subscriptions 7015 30 101 - - - -
Bad Debts 7800 4,746 3,883 7,500 939 2,000 (5,500)
Subtotal, Services and Supplies 182,128 216,741 258,011 178,672 242,007 (16,004) Capital Outlay 8000 - - - - - -
Total Capital Outlay - - - - - -
Total: $ 627,260 $ 696,545 $ 730,798 $ 389,891 $ 665,913 $ (64,885) 48 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Individual Districts
Fund 670 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6505 Actual Actual Budget thru 12-2022 Estimate Adjustments Rancho Buena Vista Lift Station
Maintenance District
Beginning Unreserved Fund Balance 6,586$ 1,335$ 2,874$ $ 2,874 2,874$ $ - Revenue: 4,914 7,710 6,500 418 6,500 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 2,900 - -
Benefit Distribution 5295 975 975 975 975 - -
Subtotal, Salaries and Benefits 3,875 3,875 3,875 3,875 - Equipment Repair 5720 3,952 - - - - -
Administrative Charge 6055 250 250 250 250 - -
Utilities 6505 474 418 365 186 365 -
County Admin Fee 6700 - 14 10 10 - -
Subtotal, Services and Supplies 4,676 682 625 186 625 - 8,551 4,557 4,500 186 4,500 -
Annual Operating Activity (3,637) 3,153 2,000 232 2,000 - Depreciation Expense 9100 1,614 1,614 1,614 1,614 - -
Ending Unreserved Fund Balance $ 1,335 $ 2,874 $ 3,260 $ 3,106 $ 3,260 $ - 49 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 671 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6510 Actual Actual Budget thru 12-2022 Estimate Adjustments Kenwood Meadows Lift Station
Beginning Unreserved Fund Balance 18,031$ 12,633$ 12,040$ $ 12,040 12,040$ $ - Revenue: 3,328 5,758 9,000 780 9,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 2,900 - -
Benefit Distribution 5295 975 975 975 975 - -
Subtotal, Salaries and Benefits 3,875 3,875 3,875 3,875 - - Equipment Repair 5720 3,952 - - - - -
Administrative Charge 6055 250 250 250 250 - -
Utilities 6505 649 1,646 500 417 800 300
County Admin Fee 6700 - 15 10 10 - -
Subtotal, Services and Supplies 4,851 1,911 760 417 1,060 300 8,726 5,786 4,635 417 4,935 300
Annual Operating Activity (5,398) 4,365 (28) 363 4,065 (300) Depreciation Expense 9100 - 565 3,619 3,619 - -
Ending Unreserved Fund Balance $ 12,633 $ 12,040 $ 12,786 $ 12,403 $ 12,486 $ (300) Fund 672
Department 6515
Forest Hills Booster Station
Beginning Unreserved Fund Balance 34,535$ 18,254$ 22,417$ $ 22,417 22,417$ $ - Revenue: 9,363 26,438 20,000 1,611 20,000 -
Expenditures:

Labor Distribution 5195 9,000 9,000 9,000 9,000 - -
Benefit Distribution 5295 1,850 1,850 1,850 1,850 - -
Subtotal, Salaries and Benefits 10,850 10,850 10,850 10,850 - - Equipment Repairs 5720 3,952 - 2,000 2,000 - -
Administrative Charge 6055 250 250 250 250 - -
Utilities 6505 2,592 3,155 2,200 2,424 4,000 1,800
County Admin Fee 6700 - 20 10 10 - -
Subtotal, Services and Supplies 6,794 3,425 4,460 2,424 6,260 1,800 17,644 14,275 15,310 2,424 17,110 1,800
Annual Operating Activity (8,281) 12,163 4,690 (813) 2,890 (1,800) Depreciation Expense 9100 8,000 8,000 8,000 8,000 - -
Ending Unreserved Fund Balance $ 18,254 $ 22,417 $ 19,107 $ 21,604 $ 17,307 $ (1,800) 50 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 673 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6520 Actual Actual Budget thru 12-2022 Estimate Adjustments Forest Hills Estates Storm Water
Beginning Unreserved Fund Balance 9,792$ 9,357$ 10,138$ $ 10,138 10,138$ $ - Revenue: 5,360 6,600 7,000 411 7,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 2,900 - -
Benefit Distribution 5295 975 975 975 975 - -
Subtotal, Salaries and Benefits 3,875 3,875 3,875 3,875 - - Supplies - High Rock Crew 5600 - - 200 200 - -
Administrative Charge 6055 225 225 225 225 - -
County Admin Fee 6700 - 24 10 10 - -
Subtotal, Services and Supplies 225 249 435 435 - -
4,100 4,124 4,310 4,310 - -
Annual Operating Activity 1,260 2,476 2,690 411 2,690 - Depreciation Expense 9100 1,695 1,695 1,695 1,695 - -
Ending Unreserved Fund Balance $ 9,357 $ 10,138 $ 11,133 $ 10,549 $ 11,133 $ - Fund 674
Department 6522
Dove Subdivision Storm Water
Beginning Unreserved Fund Balance 1,025$ 810$ 1,161$ $ 1,161 1,161$ $ - Revenue: 851 1,430 1,200 167 1,200 -
Expenditures:

Labor Distribution 5195 80 80 80 80 - -
Benefit Distribution 5295 20 20 20 20 - -
Subtotal, Salaries and Benefits 100 100 100 100 - -
Administrative Charge 6055 25 25 25 25 - -
County Admin Fee 6700 - 13 5 - 5 -
Subtotal, Services and Supplies 25 38 30 30 - -
125 138 130 130 - -
Annual Operating Activity 726 1,292 1,070 167 1,070 -
Depreciation Expense 9100 941 941 941 941 - -
Ending Unreserved Fund Balance $ 810 $ 1,161 $ 1,290 $ 1,328 $ 1,290 $ - 51 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 675 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6524 Actual Actual Budget thru 12-2022 Estimate Adjustments Gulliksen Subdivision Storm Water
Beginning Unreserved Fund Balance 1,749$ 1,324$ 2,010$ $ 2,010 2,010$ $ - Revenue 1,768 2,890 2,500 326 2,500 -
Expenditures
Labor Distribution 5195 80 80 80 80 - -
Benefit Distribution 5295 20 20 20 20 - -
Subtotal, Salaries and Benefits 100 100 100 100 - -
Supplies - High Rock Crew 5600 - - 200 200 - -
Administrative Charge 6055 25 25 25 25 - -
County Admin Fee 6700 - 11 5 - 5 -
Subtotal, Services and Supplies 25 36 230 230 - -
125 136 330 330 - -
Annual Operating Activity 1,643 2,754 2,170 326 2,170 - Depreciation Expense 9100 2,068 2,068 2,068 2,068 - -
Ending Unreserved Fund Balance $ 1,324 $ 2,010 $ 2,112 $ 2,336 $ 2,112 $ - Fund 676
Department 6525
Drainage Assessment Area 2009-01
Astor Subdivision
Beginning Unreserved Fund Balance 1,189$ 673$ 1,275$ $ 1,275 1,275$ $ - Revenue: 2,316 3,446 2,900 312 2,900 -
Expenditures:

Salaries 5195 80 80 80 80 - -
Benefits 5295 20 20 20 20 - -
Subtotal, Salaries and Benefits 100 100 100 100 - -
Administrative Charge 6055 25 25 25 25 - -
County Admin Fee 6700 - 12 5 - 5 -
Subtotal, Services and Supplies 25 37 30 30 - -
125 137 130 130 - -
Annual Operating Activity 2,191 3,309 2,770 312 2,770 - Depreciation Expense 9100 2,707 2,707 2,707 2,707 - -
Ending Unreserved Fund Balance $ 673 $ 1,275 $ 1,338 $ 1,587 $ 1,338 $ - 52 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 677 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 6526 Actual Actual Budget thru 12-2022 Estimate Adjustments Sewer Maintenance Fee Area 2009-02
Astor Subdivision Lift Station
Beginning Unreserved Fund Balance 15,445$ 14,261$ 14,819$ $ 14,819 14,819$ $ - Revenue: 5,604 5,945 6,000 6,000 49 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 2,900 - -
Benefit Distribution 5295 975 975 975 975 - -
Subtotal, Salaries and Benefits 3,875 3,875 3,875 3,875 - - Equipment Repair 5720 1,471 - - 2,534 2,600 2,600
Administrative Charge 6055 250 250 250 250 - -
Utilities 6505 392 451 265 7,932 8,000 7,735
County Admin Fee 6700 - 11 5 - 5 -
Subtotal, Services and Supplies 2,113 712 520 10,466 10,855 10,335 5,988 4,587 4,395 10,466 14,730 10,335
Annual Operating Activity (384) 1,358 1,605 (10,417) (8,730) (10,335) Depreciation Expense 9100 800 800 800 800 - -
Ending Unreserved Fund Balance $ 14,261 $ 14,819 $ 15,624 $ 4,402 $ 5,289 $ (10,335) Fund 678
Department 6527
Drainage Assessment Area 2010-03
Wright Subdivision
Beginning Unreserved Fund Balance 848$ 596$ 1,004$ $ 1,004 1,004$ $ - Revenue 1,566 2,231 2,000 197 2,000 -
Expenditures
Labor Distribution 5195 80 80 80 80 - -
Benefit Distribution 5295 20 20 20 20 - -
Subtotal, Salaries and Benefits 100 100 100 100 - -
Administrative Charge 6055 25 25 25 25 - -
County Admin Fee 6700 - 5 - - - -
Subtotal, Services and Supplies 25 30 25 25 - -
125 130 125 125 - -
Annual Operating Activity 1,441 2,101 1,875 197 1,875 - Depreciation Expense 9100 1,693 1,693 1,693 1,693 - -
Ending Unreserved Fund Balance $ 596 $ 1,004 $ 1,186 $ 1,201 $ 1,186 $ - 53 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Enterprise Fund
Transportation Transit
Fund 590 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Department 5000 Actual Actual Budget thru 12-2022 Estimate Adjustments History of Expenditures
Wages 5100 65,091$ 72,717$ 77,121$ $ 34,056 72,480$ $ (4,641) Salary Part-Time 5165 36,379 46,202 49,522 19,135 42,579 (6,943) Overtime 5170 - - - - - -
Vacation Buyback 5180 (660) 369 500 818 1,000 500
Benefits 5200 64,836 90,672 77,776 36,963 71,090 (6,686) Subtotal, Salaries and Benefits 165,646 209,960 204,919 90,972 187,149 (17,770) Department Supplies 5500 255 1,122 800 616 1,000 200
Vehicle Fuel & Oil 5505 15,959 17,582 17,000 9,573 18,000 1,000 Repairs 5715 4,538 6,861 5,500 1,578 4,000 (1,500)
Personnel Services 6035 2,497 1,283 1,000 2,470 2,500 1,500 Telephone 6200 241 1,207 1,200 167 1,200 -
Advertising 6300 120 120 200 120 200 -
Insurance (A) 6350 10,500 14,082 15,568 15,798 15,800 232 Travel/Conferences/Training 7000 2,501 1,526 3,000 695 2,000 (1,000) Dues & Subscriptions 7015 - 615 650 650 - -
Subtotal, Services and Supplies 36,611 44,398 44,918 31,017 45,350 432 Senior Bus Total: 202,257$ 254,358$ 249,837$ $ 121,989 232,499$ $ (17,338) Fund 590
Department 5050
Public Transit
HTA- Contract Services 6620 163,697$ 168,659$ 177,097$ $ 177,097 177,097$ $ - Transit Total: 163,697 168,659 177,097 177,097 177,097 - Fund Total: $ 365,954 $ 423,017 $ 426,934 $ 299,086 $ 409,596 $ (17,338) 54 Section 4
Capital Improvement
Projects
55 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
General Fund Fund
9104 PD Facility Remodel Project 100 45,159 $ $ 750,455 $ 1,600,000 $ 1,694,583 $ 1,600,000 $ - 9106 Rohner Park Basketball Expansion 100 37,965 - - - - - 9104 PD Facility Remodel Project 101 - 825,000 - 12,811 1,255,000 430,000 9994 Annual Paving Contract 101 140,000 181,605 125,000 80,533 125,000 - 9373 Citywide Stormdrain Maintenance Project 101 - 8,705 246,900 2,807 125,000 (121,900) 9379 Newburg Park Expansion Project 101 14,574 - 900,000 9,835 90,000 (810,000) 9100 Stormdrain Infrastructure Vulnerability Assessment 101 4,351 15,054 17,500 12,845 17,500 - 9101 Prop 1 LID 12th Street Project 101 50 78,151 30,000 81,181 81,200 51,200 9105 General Park Acquisition and Improvements 101 - 50,000 - - - (50,000) 9106 Rohner Park Basketball Expansion 101 2,300 114,371 80,000 103,617 103,700 23,700 191,860 1,200,880 3,874,400 1,998,212 3,397,400 (477,000) CDBG Funds
9977 Library, City Hall, Bus Stops & Curb Ramps ADA Barrier Removal 830 45,800 8,227 860,000 13,228 550,000 (310,000) 45,800 8,227 860,000 13,228 550,000 (310,000)
Drainage Projects - Drainage Facilities Fund
9374 Jameson Creek Culvert Replacement Project 130 - - - - - - 9373 Citywide Stormdrain Maintenance Project (Measure E) 130 - - - - - - - - - - - -
Drainage Projects - Capital Grant Funds
9374 Jameson Creek Culvert Replacement Project 359 124,518 - - - - - 9374 Jameson Creek Culvert Replacement Project 350 50,541 - - - - - 9100 Stormdrain Infrastructure Vulnerability Assessment 351 12,705 45,161 52,500 38,535 52,500 - 9101 Prop 1 LID 12th Street Project 352 409,237 - 925,000 602,097 800,000 (125,000) 9973 12th Street Fish Passage Project 359 - - - - - -
$ 187,764 $ 454,398 $ 977,500 $ 640,632 $ 852,500 $ (125,000) 56 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
Street Projects - Special Revenue Funds
9500 Paving Projects/Surveys/Studies 140 $ 3,125 $ 19,370 $ - $ - $ - $ - 9979 Redwood Way Reconstruction (City Match) 140 20,932 - - - - - 9112 12th Street Interchange Modernization Project 140 4,479 - - - - - 9113 Kenmar and Ross Hill Road Intersection Improvement Project 140 12,116 28,635 - 147 150 150 9120 Traffic Signal Cabinet Improvements 140 - 7,539 75,000 488 10,000 (65,000) 9653 Citywide Micro surfacing 260 22,329 - - - - -
9994 Annual Paving Contract 260 98,394 - - - - -
9073 Citywide Concrete Project 260 43,969 - - - - -
9979 Redwood Way Reconstruction (2% Ped & Bike Set Aside) 265 - - - - - - 9997 SB1 Paving Projects 290 250,000 309,500 - 309,500 - - 433,015 77,873 384,500 635 319,650 (64,850)
Street Projects- Capital Grant Funds
9978 Kenmar Interchange Improvement Project 270 227,872 132,319 35,000 1,975 35,000 - 9979 Redwood Way Reconstruction 270 135,745 - - - - -
9112 12th Street Interchange Modernization Project 270 106,628 - 825,000 87,262 250,000 (575,000) 9075 South Fortuna Elementary School Project 275 - - - - - - 9075 South Fortuna Elementary School Project 353 - - - - - - 9103 Local Road Safety Plan 273 1,867 - - - - -
9382 Citywide Striping and Unsignalized Intersection Improvement Project 273 - - - - - - 9382 Citywide Striping and Unsignalized Intersection Improvement Project 275 - - - - - - 9653 Citywide Micro surfacing 275 100,000 - 50,000 - - (50,000) 9994 Annual Paving Contract 275 - 1,958 100,000 3,827 100,000 - 9073 Citywide Concrete Project 275 50,000 - 50,000 5,000 50,000 - $ 365,484 $ 390,905 $ 1,060,000 $ 98,064 $ 435,000 $ (625,000) 57 City of Fortuna
FY 2023-24 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2021-22 2022-23 2023-24 2023-24 YTD 2023-24 Mid-Year Budget Actual Actual Budget thru 12-2022 Estimate Adjustments
Water Capital Projects Fund
0925 Water Tank Recoating Project 510 $ 6,536 $ 347,288 $ 600,000 $ 646,327 $ 646,400 $ 46,400 9066 Corrosion Control Facility Piping Project 510 258,040 57,009 300,000 25,000 - (275,000) 9068 Ditch by Drake Hill Lift Station Rehabilitation 510 12,947 - - - - - 9370 Vancil Reservoir Site Rehabilitation Project 510 3,047 75,042 200,000 11,672 20,000 (180,000) 9372 Zone 4 & 6 Intertie Project 510 - - - - - -
9102 Kenmar/Drake Hill Station Stationary GenSets 510 11,498 61,813 50,000 31,588 50,000 - 9107 Tesla Battery Backup Project at CCF 510 75,049 - - - - - 9108 Downtown Water Line Replacement 510 - 160,000 - - - (160,000) 9109 Water System Asset Management Plan 510 - 150,000 - - - (150,000) 9114 Corp Yard Generator Project 510 47,048 - 45,000 15,860 45,000 - 9116 Lower Barney Drainage and Culvert Repair 510 - 100,000 - - - (100,000) 9119 Orchard Lane Waterline Replacement 510 - - - - - - 9124 Carson Woods Waterline Replacement Project 510 - - - 500 80,000 80,000 9969 Corp Yard Roofing Project 510 70,266 - 30,000 1,658 1,750 (28,250) 367,117 658,466 1,635,000 707,605 868,150 (766,850)
Water Capital Projects - Capital Grant Funds
9102 Kenmar/Drake Hill Station Stationary GenSets 351 32,045 185,440 150,000 94,763 150,000 - 32,045 185,440 150,000 94,763 150,000 -
Wastewater Capital Projects Fund
0171 NPDES Compliance 560 473,801 147,584 2,000,000 119,192 400,000 (1,600,000) 9969 Corp Yard Roofing Project 560 69,246 - 30,000 1,658 1,750 (28,250) 9101 Prop 1 LID 12th Street Project 560 7,352 22,648 - - - - 9110 Sewer System Model & Master Plan 560 42,697 131,465 165,000 46,094 125,000 (40,000) 9111 Strongs Creek Lift Station Screening 560 - - - - - - 9114 Corp Yard Generator Project 560 - 2,181 45,000 15,860 40,000 (5,000) 9121 P Street Sewer Replacement Project 560 13,191 - 150,000 150,000 - - 9122 Sanitary Sewer CCTV Project 560 - 600,000 - 300,000 (300,000) 9975 Digester Maintenance 560 183,387 - - - - -
9976 Sewer Lining Project 560 - 100,000 - 25,000 - (75,000) 707,237 386,315 3,090,000 182,804 1,041,750 (2,048,250) Total: $ 2,330,322 $ 3,362,504 $ 12,031,400 $ 3,735,943 $ 7,614,450 $ (4,416,950) 58

Fortuna City CouncilJanuary 29, 2024

Fortuna City Council
January 29, 2024