CITY OF FORTUNA
MID-YEAR BUDGET REVIEW
FISCAL YEAR 2024-2025
Table of Contents
PAGE
Fund Summaries
FY 23-24 General Fund Summary 2
FY 24-25 General Fund Summary 3
FY 24-25 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
2024-25 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 37
General Services 38
Storm Drain Maintenance 39
Street Maintenance 40
Solid Waste 41
Water 42
Wastewater 45
Maintenance Districts 48
CITY OF Transit 53
FORTUNA
Capital Improvement Projects 54
MID-YEAR
BUDGET
REVIEW
FISCAL YEAR
2024-25
4 Section 1
Fund Summaries
1 2022-23 Actual 2023-24 Actual Difference
SOURCES:
Revenues:
Taxes and Fees $ 7,037,833 $ 7,591,667 $ 553,834
Non-recurring Receipts 1,800,125 804,962 (995,163)
Transfers from Other Funds - - -
Total Sources 8,837,958 8,396,629 (441,329)
USES:
Operating Budgets:
Salaries and Benefits 5,117,878 4,375,066 (742,812)
Service and Supplies 1,653,564 1,765,426 111,862
Capital Outlay 256,406 354,679 98,273
Projects 788,420 1,600,000 811,580
Debt Service - - -
Development Fund Support 303,020 130,514 (172,506)
River Lodge Fund Support 161,418 97,088 (64,330)
Transfers to Other Funds 185,748 62,465 (123,283)
Total Uses 8,466,454 8,385,238 (81,216)
Net Sources (Uses) $ 371,504 $ 11,391 $ (360,113)
Fiscal Year 2023-24 Fund Summary - General Fund
2 Adopted
Budget
YTD thru
12-2024 % of Budget Mid Year Est Mid-Year Adjustments
Property Tax $ 565,000 $ - 0% $ 600,000 $ 35,000
Property Tax In-lieu/VLF 1,445,000 - 0% 1,540,000 95,000 Sales Tax 2,200,000 544,667 25% 2,150,000 (50,000)
Transient Occupancy Tax 740,000 289,750 39% 720,000 (20,000) Franchise Fees 510,000 91,531 18% 540,000 30,000
Business Licenses 97,000 98,408 101% 100,000 3,000
Parks and Recreation 310,500 105,862 34% 268,500 (42,000) Police 543,150 167,978 31% 527,200 (15,950)
Successor Agency 200,000 100,000 50% 200,000 -
Other 502,523 512,103 102% 698,423 195,900
TOTAL $ 7,113,173 $ 1,910,299 27% $ 7,344,123 $ 230,950 Adopted
Budget
YTD thru
12-2024 % of Budget Mid Year Est Mid-Year Adjustments
City Council $ 40,942 $ 12,867 31% $ 38,461 $ (2,481)
City Attorney 50,000 11,107 22% 50,000 -
City Manager 139,413 65,778 47% 144,220 4,807
City Clerk 63,117 30,857 49% 65,186 2,069
General Government 263,058 134,615 51% 362,774 99,716
Risk HR 562,629 44,589 8% 555,932 (6,697)
Community Promotion 125,523 60,615 48% 122,983 (2,540)
Finance 202,040 99,488 49% 201,071 (969)
Police 4,161,275 2,204,195 53% 4,251,550 90,275
Community Development 127,544 65,098 51% 138,373 10,829 Parks & Recreation 1,162,017 498,709 43% 1,119,554 (42,463) Public Works 382,021 161,494 42% 364,410 (17,611)
TOTAL $ 7,279,579 $ 3,389,412 47% $ 7,414,514 $ 134,935 General Fund Revenues 2024-25
General Fund Department Operating Expenses 2024-25
3 Adopted Budget Mid-Year Estimate
SOURCES:
Revenues $ 7,113,173 $ 7,344,123
Transfers from Other Funds 800,820 800,820
Total Sources 7,913,993 8,144,943
USES:
Operating Expenses 7,279,579 7,414,514
Debt Service - -
Capital Improvement Projects - -
Transfer to Development Fund 261,588 283,235
Transfer to Riverlodge Fund 279,175 257,806
Transfer to Streets Fund 184,184 158,873
Total Uses 8,004,526 8,114,428
Net Sources (Uses) $ (90,533) $ 30,515
Fiscal Year 2024-25 Fund Summary - General Fund
4 Adopted Budget Mid-Year Estimate
SOURCES:
Charges for Services $ 2,808,000 $ 2,808,000
Miscellaneous 242,000 298,000
Total Sources 3,050,000 3,106,000
USES:
Operating Budgets 2,422,068 2,344,392
Debt Service 399,275 399,275
Projects 1,192,500 335,000
Total Uses 4,013,843 3,078,667
Net Sources (Uses) $ (963,843) $ 27,333
Adopted Budget Mid-Year Estimate
SOURCES:
Charges for Services $ 4,485,000 $ 4,485,000
Miscellaneous 376,000 416,000
Total Sources 4,861,000 4,901,000
USES:
Operating Budgets 3,474,588 3,064,942
Debt Service 688,094 688,094
Projects 2,850,000 1,533,193
Total Uses 7,012,682 5,286,229
Net Sources (Uses) $ (2,151,682) $ (385,229)
Fiscal Year 2024-25 Fund Summary - Water Fund
Fiscal Year 2024-25 Fund Summary - Wastewater Fund
5 Section 2
Revenues
6 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Revenue Detail
2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Taxes and Licenses
Property Taxes 4010 $ 552,368 $ 647,719 $ 666,814 $ 565,000 $ - $ 600,000 $ 35,000 Sales & Use Tax 4030 2,309,840 2,129,109 2,207,165 2,200,000 544,667 2,150,000 (50,000) Transient Occupancy Tax (10%) 4060 951,039 782,808 722,447 740,000 289,750 720,000 (20,000) Humboldt Tourism Asmt Admin 4061 1,975 1,528 1,435 1,200 903 1,200 - Franchise - Gas & Electric 4065 123,075 153,538 156,567 150,000 - 160,000 10,000 Franchise - Garbage 4070 223,004 240,736 260,890 240,000 61,558 260,000 20,000 Franchise - Cable TV 4075 133,317 126,420 124,845 120,000 29,973 120,000 - Business License Tax 4080 96,660 99,337 106,443 97,000 98,408 100,000 3,000 Real Property Transfer Tax 4085 51,950 40,608 48,979 30,000 - 30,000 - 4,443,228 4,221,803 4,295,585 4,143,200 1,025,259 4,141,200 (2,000) Interest, Loans, and Rents
Interest Income 4100 (110,996) 240,381 604,187 100,000 115,450 200,000 100,000 Other Rents 4150 600 600 720 600 120 600 -
Tower Rental 4155 76,152 65,420 58,126 42,500 20,461 41,000 (1,500) Parking Lot Rental 4156 2,109 2,256 2,379 2,000 1,220 2,000 - Storage Container Rental 4157 1,200 1,200 1,200 1,200 800 1,200 - Space Rent - Corp Yard 4158 3,000 3,000 3,000 3,000 1,250 3,000 - (27,935) 312,857 669,612 149,300 139,301 247,800 98,500 Intergovernmental
Motor Vehicle In-Lieu 4200 1,354,606 1,443,652 1,537,780 1,445,000 - 1,540,000 95,000 Homeowners Exemption 4255 6,302 6,306 6,270 6,200 - 6,200 - State Mandates 4910 6,527 6,109 9,088 6,000 30,605 31,000 25,000 Reimbursement Revenue 4801 30,839 110,845 34,334 5,000 50,922 51,000 46,000 1,398,274 1,566,912 1,587,472 1,462,200 81,527 1,628,200 166,000 Police Services
Public Safety/Prop. 172 4035 43,537 33,998 21,736 28,200 - 25,000 (3,200) Finger Prints 4500 41,538 38,174 37,583 40,000 16,458 35,000 (5,000) Special Services/Alarm Fees 4505 4,892 16,484 36,427 15,000 16,285 20,000 5,000 Booking Fees 4507 - - - - - - -
Vehicle Impound Fees 4508 19,000 18,425 18,875 20,000 5,600 18,000 (2,000) Animal License 4510 43,232 32,927 29,813 40,000 14,731 30,000 (10,000) Animal Control Charges 4512 7,493 6,131 5,768 6,000 1,320 6,000 - Bicycle License 4514 11 6 4 - 4 - -
Fireworks Permit 4515 50 50 50 50 - 50 -
Other Fines 4520 13,713 15,746 15,847 15,000 - 15,000 - Parking Violation Fines 4525 1,252 3,658 3,165 4,000 1,285 3,000 (1,000) Parking Fines - Ferndale 4527 92 125 238 - 221 250 250
Accident Reports 4564 1,972 3,380 2,322 2,000 1,270 2,000 - Dispatch - Ferndale Police 4570 38,600 38,600 42,280 51,800 25,900 51,800 - Dispatch - Rio Dell Police 4571 69,200 69,200 75,940 101,800 50,900 101,800 - Dispatch - Fortuna Fire 4572 1,000 27,300 27,300 27,300 27,300 27,300 - Motor Vehicle Abatement 4560 17,139 16,244 17,768 16,000 - 16,000 - Post Grant Reimbursement 4565 13,988 17,521 23,077 10,000 - 10,000 - State COPS Grant 4580 151,378 164,501 177,430 158,000 - 158,000 - County Remote Access Network 4585 21,473 9,812 9,696 8,000 6,704 8,000 - 489,560 512,282 545,319 543,150 167,978 527,200 (15,950) 7 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Revenue Detail
Revenues (continued) 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Parks & Recreation
Park Use Fees 4300 21,185 18,226 24,546 75,000 4,875 35,000 (40,000) Playgroup Grant 4301 1,840 3 6,233 15,000 4,493 10,000 (5,000) Pavilion Use Fees 4305 19,384 15,454 10,535 12,000 5,530 11,000 (1,000) Vending Machines 4306 2,068 3,596 2,713 2,500 851 2,500 - Skate Revenue 4307 - 29,381 44,815 40,000 16,316 40,000 - Pavillion Drop-ins 4308 - 5,556 11,452 8,000 5,069 10,000 2,000 Recreation Program Fees 4310 180,545 89,697 119,862 90,000 55,938 100,000 10,000 Break Camps Revenue 4311 - 20,205 7,200 18,000 2,070 10,000 (8,000) Youth Sports 4312 - 9,760 20,905 20,000 7,770 20,000 -
Adult Leagues 4315 4 26,708 38,188 30,000 2,950 30,000 - 225,026 218,586 286,449 310,500 105,862 268,500 (42,000) Other Revenues
Bus License Penalties 4930 3,324 4,068 5,905 2,000 3,568 4,000 2,000 Restitution 4575 298 - - - - - -
Admin Fees - Other 4840 1,325 1,325 1,325 1,325 - 1,325 - Admin - Successor Agency 4840 200,000 200,000 200,000 200,000 100,000 200,000 - 204,947 205,393 207,230 203,325 103,568 205,325 2,000
Total Recurring Revenue 6,733,100 7,037,833 7,591,667 6,811,675 1,623,495 7,018,225 206,550 Non-Recurring Revenue:
Successor Agency Loans 4110 84,676 240,000 214,028 262,498 262,498 262,498 - Sale of Property 4810 26,168 - 6,209 - 3,995 4,000 4,000 Administrative Fines 4820 3,050 550 1,100 - 1,400 1,400 1,400 Sale of Recovered Property 4920 - 1,000 12 - - - -
Grant Revenue 4600 - - 577,440 39,000 - 39,000 -
Misc. Revenues/Donations 4900 1,474,245 1,558,575 6,173 - 18,911 19,000 19,000 Transfers In 4800 - - - 800,820 - 800,820 -
Total Non-Recurring Revenue 1,588,139 1,800,125 804,962 1,102,318 286,804 1,126,718 24,400 Total General Fund Revenue: $ 8,321,239 $ 8,837,958 $ 8,396,629 $ 7,913,993 $ 1,910,299 $ 8,144,943 $ 230,950 Measure E
Fund 101
Taxes:
Supp. Transaction & Use Tax 4032 2,029,351 1,844,883 1,938,466 1,933,000 480,775 1,864,000 (69,000) Reimbursement Revenue 4801 - - - - - - -
Total Measure E Fund Revenue: $ 2,029,351 $ 1,844,883 $ 1,938,466 $ 1,933,000 $ 480,775 $ 1,864,000 $ (69,000) 8 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Police Department Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Funds 180, 183, 184, 186, 188, 189
Asset Seizure Fund 180-4590 $ 92,544 $ 87,660 $ 4,640 $ - $ 108 $ 200 $ 200 Every 15 Minute 183-4900 - - 17,229 - - - -
Recovered Property 184-4595 (329) 526 1,442 - 318 500 500 Distributor Opioid Abatement 185-4900 - 60,670 39,256 18,000 157,892 160,000 142,000 Dept of Alcohol Beverage Control 188-4650 - 2,649 449 - - - - Measure Z 189-4650 379,056 321,361 153,215 360,000 - 360,000 - 471,271 472,866 216,231 378,000 158,318 520,700 142,700 Development Review
Fund 120
Building Permits 4400 225,660 200,347 245,980 255,000 135,444 255,000 - Building Plan Check Fees 4405 46,199 40,330 51,810 58,000 28,943 58,000 - Engineering Inspection Fees 4410 14,406 2,735 5,942 5,000 2,635 5,000 - Engineering Plan Check Fees 4415 12,424 220 1,867 2,000 - 2,000 - Subdivision Application Fees 4420 25,878 7,887 11,721 22,000 1,300 5,000 (17,000) Planning Fees 4425 10,961 4,821 8,321 12,000 13,675 27,000 15,000 Technology Surcharge 4440 - - - - 327 600 600
General Plan Fee 4445 - - - - 1,056 2,000 2,000
335,528 256,340 325,641 354,000 183,380 354,600 600
River Lodge/Monday Club
Fund 160
River Lodge Rent 4330 65,677 113,826 115,270 100,000 58,259 115,000 15,000 Kitchen Rental 4331 6,588 17,838 14,875 13,000 7,375 14,000 1,000 Visitor Center / Gift Shop Sales 4332 21 - - - - - -
Linen Rental 4333 4,131 9,133 7,812 7,000 2,708 7,000 - Catering Services 4334 9,447 7,756 4,908 7,000 2,689 4,000 (3,000) Wedding Packages 4335 39,736 32,107 27,350 32,000 23,800 32,000 - Bridal Faire 4336 - - 6,215 5,000 1,600 2,000 (3,000)
Craft Faire 4337 3,450 5,000 5,325 5,000 6,750 6,750 1,750 Miscellaneous Revenue 4900 20,255 941 56,742 - 136 250 250 Monday Club Rent 4320 19,960 27,825 28,155 25,000 13,175 25,000 - Monday Club Linen Rental 4322 440 264 - - - - -
169,705 214,690 266,652 194,000 116,492 206,000 12,000
Museum
Fund 165
Museum Revenue 4340 4,022 3,106 3,064 4,000 1,219 3,000 (1,000) Museum Donations 4850 - - 759 200 355 500 300
Interest Income 4100 (208) 336 992 - 230 500 500
3,814 3,442 4,815 4,200 1,804 4,000 (200)
Rohner Community Recreation and Park District
Fund 110
Rohner Recreation District 4345 20,731 23,910 27,698 24,000 297 24,000 - Grant Revenue 4650 - - - 100,000 -
20,731 23,910 27,698 124,000 297 24,000 -
Fortuna Transit
Fund 590
Allocation From TDA Transit Tax 4351 343,934 381,987 440,626 461,356 - 461,356 - Bus Rider Fees 4360 12,943 15,628 16,257 16,000 14,293 18,000 2,000 Reimbursement Revenue 4801 2,434 1,499 600 2,000 561 2,000 - Interest Income 4100 (1,376) 1,583 (2,955) - (1,264) (1,000) (1,000) 357,935 400,697 454,528 479,356 13,590 480,356 1,000
Business Improvement District
Fund 250
City Wide Assessment Fee 4050 36,585 37,386 38,257 - - - - Downtown Assessment Fee 4051 13,240 11,943 12,652 - - - - Redwood Village Assessment 4052 8,840 9,141 10,236 - - - - Strong's Creek Plaza 4053 5,471 5,100 5,032 - - - -
Miscellaneous Revenue 4900 - 1,750 1,305 - - - -
Transfer Out- FBID 4054 (64,043) 26,538 - - - - -
93 91,858 67,482 - - - -
9 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Solid Waste Program Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Fund 210
Transfer Station Fees 4450 24,751 23,770 23,070 24,000 9,723 24,000 - Miscellaneous Revenue 4900 - - - - - - -
Interest Income 4100 (727) 1,188 5,165 500 1,090 2,000 1,500 24,024 24,958 28,235 24,500 10,813 26,000 1,500
Water
Fund 500/510
Water Service Charges 4700 2,344,974 2,344,728 2,370,434 2,808,000 1,198,149 2,808,000 - Other Utilities Revenue 4715 27,226 30,354 31,945 28,000 11,498 28,000 - Meter Connection Fees 4720 18,235 33,599 41,939 24,000 27,374 30,000 6,000 Delinquent Payment Penalty 4730 9,595 10,326 11,204 10,000 5,289 10,000 - Interest Income 4100 (32,713) 57,089 163,684 50,000 36,292 50,000 - Reimbursement Revenue 4801 - 273,500 8,618 - - - -
2,367,317 2,749,596 2,627,824 2,920,000 1,278,602 2,926,000 6,000 Water Capital Connection 4735 69,800 56,810 32,475 50,000 95,811 100,000 50,000 Miscellaneous Revenue 4900 - 61,664 - - - - -
Interest Income - Capital 4100 (66,152) 105,936 224,411 80,000 49,388 80,000 - 3,648 224,410 256,886 130,000 145,199 180,000 50,000
Wastewater
Fund 550/560
Wastewater Service Charges 4705 3,525,847 3,498,167 3,507,554 4,485,000 1,850,106 4,485,000 - Other Revenues/Lab fees 4715 50,666 1,046 78,760 10,000 - 10,000 - Delinquent Payment Penalty 4730 16,231 17,489 18,680 16,000 9,009 16,000 - Interest Income 4100 (59,926) 94,679 254,464 80,000 55,130 80,000 - Reimbursement Revenue 4801 240 - - - - - -
3,533,058 3,611,381 3,859,458 4,591,000 1,914,245 4,591,000 - Wastewater Capital Connection 4735 195,739 145,270 120,968 150,000 103,693 150,000 - Interest Income - Capital 4100 (115,451) 184,794 482,094 120,000 102,818 160,000 40,000 80,288 330,064 603,062 270,000 206,511 310,000 40,000
Transportation Development Act
Funds 260, 265
TDA allocation to Non-Transit 4350 52,941 222,350 60,047 210 - 210 - TDA 2% Set-Aside 4355 57,645 12,333 13,561 9,420 - 9,420 - Sidewalk Loan Collections 4830 105 135 - - - - -
Reimbursement Revenue 4801 59,035 18,145 - - - - -
Interest Income 4100 (9,030) 14,489 47,991 8,000 11,183 15,000 7,000 160,696 267,452 121,599 17,630 11,183 24,630 7,000
STIP / HSIP
Funds 270, 273, 275
Regional TEA Allocation 270 4650 450,848 132,319 408,546 3,250,000 - 1,056,628 (2,193,372) RSTP State Allocation 273 4600 1,958 - - - - - -
RSTP State Allocation 275 4280 - 74,480 87,560 70,000 82,672 87,500 17,500 Interest Income 4100 (3,937) 6,466 15,088 - 3,639 6,000 6,000 448,869 213,265 511,194 3,320,000 86,311 1,150,128 (2,169,872) Gas Tax Fund 280
Gas Tax Administration 4260 3,000 3,000 3,000 3,000 3,000 3,000 - 2105 Gas Tax 4261 66,438 71,275 75,958 77,733 33,962 77,733 - 2106 Gas Tax 4262 51,280 52,865 55,595 56,849 25,049 56,849 - 2107 Gas Tax 4263 79,484 97,136 102,816 106,233 45,233 106,233 - 2103 Gas Tax Prop 42 Replace 4264 94,565 102,048 113,899 111,186 58,460 111,186 - Interest Income 4100 2,277 (1,557) (3,830) - (1,225) (2,500) (2,500) 297,044 324,767 347,438 355,001 164,479 352,501 (2,500) 10 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Road Maintenance Rehab Acct Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Fund 290
Road Maintenance Rehab Acct 4269 243,341 279,438 323,118 320,442 89,356 320,442 - Interest Income 4100 (180) 3,065 25,970 - 7,191 10,000 10,000 243,161 282,503 349,088 320,442 96,547 330,442 10,000
Services & Development Fees
Funds 130, 140, 150, 152, 200
Drainage Facility Revenues 130-4430 40,439 55,068 43,589 24,000 28,321 28,000 4,000 Traffic Impact Fees - Citywide 140-4435 9,204 12,702 23,078 8,000 5,143 8,000 - Traffic Impact Fees - Home Ave 150-4435 (4) 7 18 - 4 - - Traffic Impact Fees - Hillside Dr. 152-4435 (31) 49 136 - 30 - - Storm Drain Maintenance 200-4040 95,110 46,775 46,191 46,000 50,253 80,000 34,000 144,718 114,601 113,012 78,000 83,751 116,000 38,000
Maintenance Districts
Funds 670, 671, 672, 673, 674, 675, 676, 677, 678
Rancho Bueno Vista Sewer 670-4090 4,914 7,710 8,776 6,500 576 6,500 - Kenwood Meadows Sewer 671-4090 3,328 5,758 9,260 6,000 1,036 6,000 - Forest Hills Estates Stormwater 672-4090 9,363 26,438 31,739 22,000 2,198 22,000 - Forest Hills Stormwater 673-4090 5,360 6,600 8,178 6,500 567 6,500 - Dove Subdivision Stormwater 674-4090 851 1,430 2,135 1,200 235 1,200 - Gulliksen Subdivision Stormwater 675-4090 1,768 2,890 4,275 2,500 460 2,500 - Astor Subdivision Stormwater 676-4090 2,316 3,446 5,058 3,000 451 3,000 - Astor Lift Station Sewer 677-4090 5,604 5,945 6,273 6,000 (91) 6,000 - Wright Subdivision Stormwater 678-4090 1,566 2,231 3,093 2,000 283 2,000 - 35,070 62,448 78,787 55,700 5,715 55,700 -
Successor Agency to the Fortuna Redevelopment Agency
Funds 801/891
ROPS - Recognized Obligation 4020 850,606 1,053,438 1,013,698 1,084,685 428,122 1,084,685 - Interest Income 4100 1 303 527 - - - -
850,607 1,053,741 1,014,225 1,084,685 428,122 1,084,685 - HOME Grant Fund
Fund 230
Loan Repayments 4835 - 26,357 17,104 - - - -
Interest Income 4100 (2,595) 4,466 13,123 2,000 2,957 4,000 2,000 (2,595) 30,823 30,227 2,000 2,957 4,000 2,000
Housing/Redevelopment Successor
Fund 205
RDA Loan Repayment 4110 21,169 60,000 53,507 65,624 65,624 65,624 - Loan Repayments 4835 - 29,449 - - 94,901 95,000 95,000
Interest Income 4100 (2,437) 5,050 18,573 1,000 5,928 10,000 9,000 18,732 94,499 72,080 66,624 166,453 170,624 104,000
Community Dev Block Grants (CDBG)
Funds 825, 830, 836
Interest Income 825-4100 (2,863) 4,582 12,554 - 2,766 4,000 4,000 Loan Repayments 830-4830 59,994 - 176,400 - 20,900 100,000 100,000 Interest Income 830-4100 (10,949) - 52,652 - 7,288 15,000 15,000 Loan Repayment/Rent 836-4150 30,240 27,477 25,191 26,000 12,188 26,000 - Interest Income 836-4100 (7,349) 11,929 33,682 - 7,466 10,000 10,000 69,073 43,988 300,479 26,000 50,608 155,000 129,000
11 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Grants and Other Funds Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Various Funds
Donations Fund 105-4850 41,552 65,314 52,493 30,000 8,745 20,000 (10,000) ADA SB 1186 125-4081 3,295 4,036 5,127 3,500 3,395 3,500 - Youth Recreation 170-4100 (113) 181 497 - 110 - -
Small Grants 300-4650 52,305 45,703 113,262 10,000 - 10,000 - Recycle-Parks Grant 306-4650 5,000 25,000 75,000 5,000 - 5,000 - Capital Projects Grant 350-4650 90,615 - 381,059 825,000 - 700,000 (125,000) FEMA Grant 351-4600 44,750 218,811 160,409 - - - -
CA Water Resources Grant 352-4600 - 391,976 523,761 - - - - CA Safe Routes Grant 353-4600 - - - - - - -
Dept Fish Wildlife Grant 359-4650 191,956 - - - - - -
429,360 751,021 1,311,608 873,500 12,250 738,500 (135,000) Total Restricted Fund Revenues $ 10,062,147 $ 11,643,320 $ 12,988,249 $ 15,668,638 $ 5,137,627 $ 13,804,866 $ (1,763,772) 12 Section 3
Expenditures
13 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration City Council
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Stipends 5165 18,300$ 18,750$ 18,000$ 18,000$ $ 7,500 15,900$ $ (2,100) Benefits 5200 2,105 1,495 1,438 1,442 510 1,061 (381)
Subtotal, Pay and Benefits 20,405 20,245 19,438 19,442 8,010 16,961 (2,481) Department Supplies 5500 138 1,479 - 1,000 56 1,000 -
Travel/Conferences/Training 7000 65 7,772 8,141 10,000 3,214 10,000 - Council Contingency 7612 1,850 3,940 3,968 2,500 676 2,500 - Televised Meeting Costs 7616 44,974 3,864 2,460 8,000 911 8,000 - Subtotal, Services and Supplies 47,027 17,055 14,569 21,500 4,857 21,500 - Capital Outlay 8000 - - - - - - -
Total: 67,432$ 37,300$ 34,007$ 40,942$ $ 12,867 38,461$ $ (2,481) 14 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration City Attorney
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1300 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Legal Services 6020 $ 38,621 $ 28,609 $ 38,522 $ 50,000 $ 11,107 $ 50,000 $ - Total: $ 38,621 $ 28,609 $ 38,522 $ 50,000 $ 11,107 $ 50,000 $ - 15 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration City Manager
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1100 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 68,331 $ 74,049 $ 72,797 $ 86,459 $ 26,547 $ 73,757 $ (12,702) Pay Part-Time 5165 - - 450 - 11,264 11,264 11,264
Overtime 5170 - - 11 - 300 300 300
Vacation Buyback 5180 - 145 2 2,000 5,487 5,500 3,500
Benefits 5200 41,327 38,939 22,304 31,504 15,187 31,949 445 Subtotal, Pay and Benefits 109,658 113,133 95,564 119,963 58,785 122,770 2,807 Department Supplies 5500 615 4,285 4,317 3,500 296 3,500 - Vehicle Fuel 5505 58 291 216 350 121 350 -
Equipment Maintenance 5705 286 286 286 500 72 500 -
Personnel Services 6035 104 10 71 200 2,188 2,200 2,000 Cell Phone 6205 469 460 231 400 179 400 -
Travel/Conferences/Training 7000 1,971 5,263 2,551 6,000 835 6,000 - Dues and Subscriptions 7015 2,086 1,656 1,644 2,500 455 2,500 - City Manager Contingency 7612 2,132 1,562 4,087 6,000 2,847 6,000 - Subtotal, Services and Supplies 7,721 13,813 13,403 19,450 6,993 21,450 2,000 Capital Outlay 8000 - - - - - - -
Total: $ 117,379 $ 126,946 $ 108,967 $ 139,413 $ 65,778 $ 144,220 $ 4,807 16 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration City Clerk
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1150 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 24,573 $ 27,466 $ 26,285 $ 29,199 $ 13,917 $ 30,399 $ 1,200 Pay Part-Time 5165 4,170 5,252 6,471 8,934 3,478 8,290 (644) Overtime 5170 - - 5 - 6 - -
Vacation Buyback 5180 - - 1 500 - 500 -
Benefits 5200 21,958 21,014 14,352 17,784 9,042 16,797 (987) Subtotal, Pay and Benefits 50,701 53,732 47,114 56,417 26,443 55,986 (431) Department Supplies 5500 1,854 883 1,544 1,500 3,782 4,000 2,500 Personnel Services 6035 332 10 71 500 - 500 -
Travel/Conferences/Training 7000 1,789 2,344 3,156 3,200 558 3,200 - Dues and Subscriptions 7015 1,338 1,187 847 1,500 74 1,500 - Subtotal, Services and Supplies 5,313 4,424 5,618 6,700 4,414 9,200 2,500 Capital Outlay 8000 - - - - - - -
Total: $ 56,014 $ 58,156 $ 52,732 $ 63,117 $ 30,857 $ 65,186 $ 2,069 17 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration Finance
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1200 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 99,309 $ 105,008 $ 116,554 $ 125,334 $ 62,072 $ 127,912 $ 2,578 Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - 500 301 500 -
Vacation Buyback 5180 1,377 2,487 2,948 3,000 5,290 6,000 3,000 Benefits 5200 74,659 70,934 35,485 49,806 23,938 43,359 (6,447) Subtotal, Pay and Benefits 175,345 178,429 154,987 178,640 91,601 177,771 (869) Department Supplies 5500 3,269 6,080 4,099 7,500 147 7,000 (500) Equipment Maintenance 5705 572 572 572 600 215 600 -
Professional Services 6025 3,400 5,264 4,615 6,000 2,365 6,000 - Personnel Services 6035 144 358 - 800 806 1,200 400
Travel/Conferences/Training 7000 70 116 2,519 8,000 3,634 8,000 - Dues and Subscriptions 7015 190 315 325 500 720 500 -
Overhead Transfer 9500 (12,500) (12,500) - - - - -
Subtotal, Services and Supplies (4,855) 205 12,130 23,400 7,887 23,300 (100) Capital Outlay 8000 - - - - - - -
Total: $ 170,490 $ 178,634 $ 167,117 $ 202,040 $ 99,488 $ 201,071 $ (969) 18 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration Non-Departmental
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1400 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Audit Fees (A) 6000 $ 18,000 $ 20,280 $ 25,800 $ 27,000 $ 2,048 $ 27,000 $ - Legal Services 6020 5,060 123 - 8,000 6,825 8,000 -
Professional Services 6025 23,588 29,034 23,732 32,000 10,711 32,000 - Cable Franchise Admin. Fees 6036 4,230 4,230 4,230 4,500 1,058 4,500 - Codifications 6225 1,373 2,343 3,261 3,500 1,303 3,500 - Publication Costs 6305 231 443 1,190 1,500 313 1,500 -
Employee Recognition 6315 2,529 2,080 1,766 3,000 1,792 3,000 - County Admin. Fees 6700 18,055 18,456 18,705 22,000 - 22,000 - Election Expenses 6710 348 7,259 252 12,000 1,165 2,000 (10,000) County Fire Assessments 6720 - 216 - 200 - 200 -
Conferences/Training (City-Wide) 7000 - - 900 3,000 - 3,000 - Dues & Subscriptions 7015 7,210 7,676 7,722 8,000 1,605 8,000 - Bad Debt 7800 3,015 5,196 8,154 - 3,678 4,000 4,000
Subtotal, Services and Supplies 83,639 97,336 95,712 124,700 30,498 118,700 (6,000) Capital Outlay 8000 - - - - - - -
Total: $ 83,639 $ 97,336 $ 95,712 $ 124,700 $ 30,498 $ 118,700 $ (6,000) 19 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration General Government
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1500 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 120,475 $ 6,361 $ 4,833 $ 9,325 $ 4,508 $ 9,736 $ 411 Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 3,388 5,492 1,673 4,223 1,945 2,728 (1,495) Subtotal, Pay and Benefits 123,863 11,853 6,506 13,548 6,453 12,464 (1,084) Department Supplies 5500 2,447 4,739 3,319 4,000 2,179 4,000 - Vehicle Fuel 5505 593 679 346 750 448 750 -
Office Equipment Maintenance 5705 13,167 11,840 12,505 14,000 6,124 14,000 - Software Maintenance (A) 5710 6,992 19,114 8,569 11,000 8,585 11,000 - Vehicle Repairs & Maintenance 5715 1,274 1,028 1,110 1,000 - 1,000 - Equipment Repair 5720 20 - - - - - -
Building Repairs & Maintenance 5740 761 1,819 2,058 1,500 38,774 96,500 95,000 Network Support (A) 5775 17,306 23,478 14,534 18,860 8,901 18,860 - Website Hosting & Maintenance (A) 5780 257 257 1,173 1,000 438 1,000 - Professional Services 6025 2,867 - 948 - 1,050 1,000 1,000 Personnel Services 6035 572 186 277 500 - 500 -
Bank Account Fees 6060 13,184 13,806 18,024 16,000 7,813 16,000 - Credit Card Fees 6061 4,501 3,660 2,396 4,000 1,702 4,000 - Telephone 6200 2,999 2,934 2,660 3,000 - 3,000 -
Cell Phones 6205 1,001 1,549 1,744 1,200 1,111 2,000 800 Internet Service 6210 710 6,347 27,596 20,000 18,862 30,000 10,000 Utilities - General and Electric 6505 6,666 7,446 8,151 8,000 - 8,000 - Subtotal, Services and Supplies 75,317 98,882 105,410 104,810 95,987 211,610 106,800 Capital Outlay - Carpet/Painting 8000 - - - 20,000 1,677 20,000 - Total: $ 199,180 $ 110,735 $ 111,916 $ 138,358 $ 104,117 $ 244,074 $ 105,716 20 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
City Administration Risk Management/Human Resources
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1600 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 40,964 $ 45,000 $ 44,285 $ 47,844 $ 17,052 $ 43,486 $ (4,358) Pay Part-Time 5165 4,170 5,252 6,651 8,934 7,984 12,796 3,862 Overtime 5170 - - 5 - 121 150 150
Vacation Buyback 5180 - - 1 500 2,188 2,250 1,750
Benefits 5200 25,947 24,680 16,117 27,179 10,256 21,078 (6,101) Subtotal, Pay and Benefits 71,081 74,932 67,059 84,457 37,601 79,760 (4,697) Unemployment Insurance 5300 8,365 - 17,579 20,000 - 15,000 (5,000) Department Supplies 5500 1,308 700 328 500 198 500 -
Legal Services 6020 9,530 35,069 24,218 20,000 616 20,000 - Personnel Services 6035 308 - - 400 - 400 -
Liability Insurance (A) 6350 256,909 332,412 393,396 432,772 - 432,772 - Claims Settlement 6360 2,673 13,232 932 - 2,819 3,000 3,000 Travel/Conferences/Training 7000 75 40 1,563 4,000 2,937 4,000 - Dues & Subscriptions 7015 - - 1,330 500 418 500 -
Subtotal, Services and Supplies 279,168 381,453 439,346 478,172 6,988 476,172 (2,000) Capital Outlay 8000 - - - - - - -
Total: $ 350,249 $ 456,385 $ 506,405 $ 562,629 $ 44,589 $ 555,932 $ (6,697) 21 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Community Promotion
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1800 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Department Supplies 5500 $ - $ - $ - $ - $ - $ - $ -
Chamber of Commerce 6800 18,440 18,333 3,760 10,000 3,540 10,000 - Chamber 10% TOT Allocation 6801 99,399 78,013 74,124 74,000 46,779 72,000 (2,000) FBID Facility Rent 6804 2,200 1,400 - - - - -
Contingency - Community Events 7612 564 5,571 4,971 6,000 3,889 6,000 - Business Improvement 7625 64,043 277 - 20,000 - 20,000 - Total: $ 184,646 $ 103,594 $ 82,855 $ 110,000 $ 54,208 $ 108,000 $ (2,000) 22 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Library
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5500 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 2,237 $ 3,181 $ 2,416 $ 4,662 $ 2,254 $ 4,868 $ 206 Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 852 2,747 838 2,111 973 1,365 (746)
Subtotal, Pay and Benefits 3,089 5,928 3,254 6,773 3,227 6,233 (540) Department Supplies 5500 143 259 274 500 642 1,000 500
Building Repairs 5740 112 531 209 1,000 - 500 (500)
Professional Services 6025 1,559 93 - - - - -
Water 6500 1,792 1,067 906 2,000 428 2,000 -
Utilities 6505 4,113 5,022 5,395 5,000 2,110 5,000 -
Property Tax 6720 - 216 - 250 - 250 -
Subtotal, Services and Supplies 7,719 7,188 6,784 8,750 3,180 8,750 - Capital Outlay 8000 - - - - - - -
Total: $ 10,808 $ 13,116 $ 10,038 $ 15,523 $ 6,407 $ 14,983 $ (540) 23 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Fund
Fortuna Business Improvement District
Fund History 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Fund 250 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Beginning Available Fund Balance $ - $ (2,625) $ 31,429 $ 56,280 $ 56,280 $ 56,280 $ - Revenues:
City Wide Assessment Fee 36,585 37,386 38,257 - - - -
Downtown Assessment Fee 13,240 11,943 12,652 - - - -
Redwood Village Assessment 8,840 9,141 10,236 - - - -
Strong's Creek Plaza Assessment 5,471 5,100 5,032 - - - - Miscellaneous Revenue - 1,750 1,305 - - - -
Transfer from Other Fund (64,043) 26,538 - - - - -
93 91,858 67,482 - - - -
Operating Expenditures:
Pay and Benefits 2,140 15,976 13,556 - - - -
Service and Supplies 578 41,828 29,075 22,000 16,478 35,000 13,000 Capital Outlay - - - - - - -
2,718 57,804 42,631 22,000 16,478 35,000 13,000
Net Annual Activity (2,625) 34,054 24,851 (22,000) (16,478) (35,000) (13,000) Ending Available Fund Balance $ (2,625) $ 31,429 $ 56,280 $ 34,280 $ 39,802 $ 21,280 $ (13,000) Fund 250 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 1800 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ - $ - $ - $ - $ - $ - $ -
Pay Part-Time 5165 2,019 14,586 12,318 - - - -
Benefits 5200 121 1,390 1,238 - - - -
Subtotal, Pay and Benefits 2,140 15,976 13,556 - - - -
Department Supplies 5500 - 7,279 92 - - - -
Special Event Supplies 5570 - - 12,991 - 4,856 10,000 10,000 Network Support 5775 - - - 500 - - (500)
Professional Services 6025 - 33,049 13,176 17,000 11,352 20,000 3,000 Personnel Services 6035 - 853 - - - - -
Cell Phones 6205 - 184 416 - 270 500 500
Advertising 6300 - - - 4,000 - 4,000 -
Publication Expense 6305 578 463 - 500 - 500 -
Monday Club Rental 6804 - - 2,400 - - - -
Travel/Conferences/Training 7000 - - - - - - -
Subtotal, Services and Supplies 578 41,828 29,075 22,000 16,478 35,000 13,000 Capital Outlay 8000 - - - - - - -
Total: $ 2,718 $ 57,804 $ 42,631 $ 22,000 $ 16,478 $ 35,000 $ 13,000 24 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Police Services Account
Pay Full-Time 5100 $ 1,067,531 $ 1,224,576 $ 1,166,144 $ 1,377,592 $ 665,619 $ 1,410,901 $ 33,309 Pay Part-Time 5165 2,772 22,464 29,178 31,397 4,103 21,014 (10,383) Overtime 5170 210,699 189,976 181,492 160,000 95,682 180,000 20,000 Holiday Pay 5175 32,400 34,141 40,496 40,000 36,950 40,000 - Vacation/Comp Time Buyback 5180 111,504 153,909 119,379 90,000 69,210 140,000 50,000 Benefits 5200 1,328,628 1,395,426 1,011,806 1,239,899 742,318 1,227,409 (12,490) Uniform Allowance 5260 11,290 12,639 13,134 15,000 432 15,000 - Subtotal, Pay and Benefits 2,764,824 3,033,131 2,561,629 2,953,888 1,614,314 3,034,324 80,436 Department Supplies 5500 36,658 36,838 46,064 45,000 24,211 50,000 5,000 Vehicle Fuel & Oil 5505 80,819 81,055 75,158 85,000 24,639 75,000 (10,000) Ammunition/Range Supplies 5515 15,328 14,332 2,062 15,000 2,804 15,000 - Radio & Equipment Maintenance 5700 2,199 2,505 1,973 5,000 680 4,000 (1,000) Office Equipment Maintenance 5705 9,513 8,797 7,993 10,000 4,029 10,000 - Software Maintenance (A) 5710 42,239 43,053 39,479 53,500 46,139 58,500 5,000 Vehicle Repairs & Maintenance 5715 69,110 32,446 22,786 24,000 40,821 61,000 37,000 Equipment Repairs & Maintenance 5720 6,930 1,659 1,999 5,000 18 2,500 (2,500) Building Repairs & Maintenance 5740 1,370 3,670 1,654 3,000 1,219 3,000 - Network Support (A) 5775 24,980 31,925 22,866 29,460 13,823 29,460 - Website Hosting & Maintenance (A) 5780 257 257 2,173 1,000 438 1,000 - Legal Services 6020 - - 2,318 2,000 - 2,000 -
Professional Services 6025 11,437 11,963 14,727 10,000 8,618 13,500 3,500 Personnel Services/Recruitment 6035 20,949 14,517 11,866 15,000 3,985 30,000 15,000 Credit Card Fees 6061 1,697 1,902 2,725 2,500 1,206 2,500 - Telephone 6200 20,344 17,065 7,872 10,000 6,968 10,000 - Cell Phones 6205 7,562 9,445 11,200 12,000 7,501 15,000 3,000 Internet Service 6210 7,992 18,485 39,670 24,000 20,746 36,000 12,000 CLEWS/CLETS Service 6220 8,654 8,624 8,427 10,000 1,431 10,000 - Advertising 6300 304 - 1,794 - - - -
Utility - Water 6500 993 1,359 1,285 1,500 512 1,500 -
Utility - General & Electric 6505 26,571 27,620 35,804 24,000 4,373 20,000 (4,000) DUI/DOJ Testing Fees 6600 1,750 1,925 2,275 3,000 595 3,000 - Live scan Fees 6625 13,511 11,157 11,560 13,000 4,751 13,000 - County Property Tax 6720 - 216 - 200 - 200 -
Travel/Conferences/Training 7000 46,757 53,627 45,880 50,000 36,032 55,000 5,000 Dues & Subscriptions 7015 7,126 9,543 15,727 4,500 4,489 9,500 5,000 Special Expense 7405 5,181 3,165 64 10,000 - 5,000 (5,000) SCOP Volunteers 7415 - 141 837 5,000 38 3,500 (1,500)
Police Chief Contingency 7612 5,045 5,784 6,495 6,000 6,311 7,600 1,600 Overhead Transfer 9500 (12,500) (12,500) - - - - -
Subtotal, Services and Supplies 462,776 440,575 444,733 478,660 266,377 546,760 68,100 Capital Outlay 8000 - 190,800 196,160 - - - -
Body Cameras - - - - - -
Subtotal, Capital Outlay - 190,800 196,160 - - - -
Subtotal: $ 3,227,600 $ 3,664,506 $ 3,202,522 $ 3,432,548 $ 1,880,691 $ 3,581,084 $ 148,536 25 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 2400 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Dispatch
Pay Full-Time 5100 $ 261,708 $ 264,882 $ 251,517 $ 342,900 $ 147,520 $ 335,677 $ (7,223) Pay Part-Time 5165 24,833 25,791 24,047 30,945 11,618 28,285 (2,660) Overtime 5170 43,043 19,039 56,612 25,000 29,721 60,000 35,000 Holiday Pay 5175 10,472 12,505 10,640 12,000 9,764 12,000 - Vacation/Comp Time Buyback 5180 21,461 24,093 34,328 20,000 21,319 35,000 15,000 Benefits 5200 217,667 217,292 127,259 232,733 82,894 138,861 (93,872) Uniform Allowance 5260 2,500 2,477 1,900 3,000 - 3,000 - Subtotal, Pay and Benefits 581,684 566,079 506,303 666,578 302,836 612,823 (53,755) Department Supplies 5500 - - 234 1,000 - 1,000 -
Personnel Services 6035 789 1,426 1,222 2,000 1,622 2,000 - Subtotal, Services and Supplies 789 1,426 1,456 3,000 1,622 3,000 - Subtotal: $ 582,473 $ 567,505 $ 507,759 $ 669,578 $ 304,458 $ 615,823 $ (53,755) Fund 100
Department 2800
Animal Control
Pay Part-Time 5165 $ 9,231 $ 9,525 $ 9,253 $ 18,718 $ 4,712 $ 14,616 $ (4,102) Benefits 5200 837 854 859 1,931 505 1,527 (404)
Subtotal, Pay and Benefits 10,068 10,379 10,112 20,649 5,217 16,143 (4,506) Department Supplies 5500 3,091 3,437 5,905 6,000 1,583 6,000 - Vehicle Fuel & Oil 5505 2,564 3,845 3,674 4,000 1,160 4,000 - Personnel Services 6035 - 1,649 2,082 500 - 500 -
Utilities 6505 2,732 3,458 2,685 3,000 766 3,000 -
Miranda's Rescue 7400 10,169 15,482 17,234 20,000 8,024 20,000 - Veterinary Expense 7455 2,581 5,028 5,336 5,000 2,296 5,000 - Subtotal, Services and Supplies 21,137 32,899 36,916 38,500 13,829 38,500 - Subtotal: $ 31,205 $ 43,278 $ 47,028 $ 59,149 $ 19,046 $ 54,643 $ (4,506) Total General Fund: $ 3,841,278 $ 4,275,289 $ 3,757,309 $ 4,161,275 $ 2,204,195 $ 4,251,550 $ 90,275 26 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 180 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Asset Seizure
Department Supplies 5500 $ 27,613 $ 26,861 $ 3,122 $ - $ - $ - $ - Professional Services 6025 26,752 5,000 - - 3,000 3,000 3,000 Capital Outlay 8000 12,600 240,972 17,600 - - - -
Tasers - - - 15,000 - 15,000 -
Total Fund: $ 66,965 $ 272,833 $ 20,722 $ 15,000 $ 3,000 $ 18,000 $ 3,000 Fund 183
Department 2000
Every 15 Minute
Department Supplies 5500 $ - $ - $ 14,184 $ - $ - $ - $ - Professional Services 6025 - - - - - - -
Total Fund: $ - $ - $ 14,184 $ - $ - $ - $ -
Fund 185
Department 2000
Distributor Opioid Abatement
Department Supplies 5500 $ - $ 6,990 $ (6,990) $ - $ - $ - $ - Professional Services 6025 - - - 20,000 - 20,000 -
Total Fund: $ - $ 6,990 $ (6,990) $ 20,000 $ - $ 20,000 $ - Fund 186
Department 2000
State AB 109 Realignment Pool
Overtime 5170 $ - $ 2,794 $ - $ - $ - $ - $ -
Benefits 5200 - 1,110 - - - - -
Subtotal, Pay and Benefits - 3,904 - - - - -
Department Supplies 5500 - 2,240 11,750 - - - -
Subtotal, Services and Supplies - 2,240 11,750 - - - -
Capital Outlay 8000 - 13,838 - - - - -
Total Fund: $ - $ 19,982 $ 11,750 $ - $ - $ - $ -
Fund 188
Department 2000
State Dept of Alcohol Beverage Control (ABC)
Overtime 5170 $ - $ 2,611 $ 443 $ - $ - $ - $ -
Benefits 5200 - 37 6 - - - -
Subtotal, Pay and Benefits - 2,648 449 - - - -
Department Supplies 5500 - - - - - - -
Travel/Conferences/Training 7000 - - - - - - -
Subtotal, Services and Supplies - - - - - - -
Total Fund: $ - $ 2,648 $ 449 $ - $ - $ - $ -
Fund 189
Department 2000
Measure Z
Pay Full-Time 5100 $ 141,535 $ 132,552 $ 81,681 $ 160,014 $ 84,736 $ 173,388 $ 13,374 Overtime/Holiday Pay 5170 54,714 33,501 19,647 50,000 23,410 50,000 - Benefits 5200 114,376 120,999 47,013 95,903 82,342 152,636 56,733 Subtotal, Pay and Benefits 310,625 287,052 148,341 305,917 190,488 376,024 70,107 Department Supplies 5500 63 1,963 - 2,500 527 2,500 -
Vehicle Fuel 5505 4,757 7,347 4,875 5,000 2,718 5,000 - Travel/Conferences/Training 7000 3,343 - - 2,500 1,109 2,500 - Occupancy and Overhead 9400 25,000 25,000 - - - - -
Subtotal, Services and Supplies 33,163 34,310 4,875 10,000 4,354 10,000 - Capital Outlay 8000 35,267 - - - - - -
Total Fund: $ 379,055 $ 321,362 $ 153,216 $ 315,917 $ 194,842 $ 386,024 $ 70,107 Total Restricted Funds $ 446,020 $ 623,815 $ 193,331 $ 350,917 $ 197,842 $ 424,024 $ 73,107 Total Police Department, All Funds $ 4,287,298 $ 4,899,104 $ 3,950,640 $ 4,512,192 $ 2,402,037 $ 4,675,574 $ 163,382 27 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Measure E Fund History 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Beginning Available Fund Balance $ 3,586,485 $ 4,541,550 $ 5,024,276 $ 4,434,317 $ 4,434,317 $ 4,434,317 $ - Sources:
Supp. Transaction & Use Tax 2,029,351 1,844,883 1,938,466 1,933,000 480,775 1,864,000 (69,000) K-9 Donations - - - - - - -
2,029,351 1,844,883 1,938,466 1,933,000 480,775 1,864,000 (69,000) Uses:
Pay and Benefits 721,367 829,821 800,250 811,180 352,261 736,009 (75,171) Service And Supplies 142,627 81,845 72,203 106,000 34,078 106,500 500 Capital Outlay 38,055 24,099 - 182,500 25,346 182,500 - Capital Improvement Projects 146,701 412,460 1,643,594 1,320,000 160,566 445,010 (874,990) Transfers-Out 25,536 13,932 12,378 815,820 - 811,820 (4,000) 1,074,286 1,362,157 2,528,425 3,235,500 572,251 2,281,839 (953,661) Net Activity 955,065 482,726 (589,959) (1,302,500) (91,476) (417,839) 884,661 Ending Available Fund Balance $ 4,541,550 $ 5,024,276 $ 4,434,317 $ 3,131,817 $ 4,342,841 $ 4,016,478 $ 884,661 Fund 101 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5400 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Recreation Account
Pay Full-Time 5100 $ 66,952 $ 77,144 $ 64,446 $ 87,404 $ 40,102 $ 87,501 $ 97 Pay Part-Time 5165 - - - - - - -
Overtime 5170 74 1,253 - - - - -
Vacation/Sick Leave Buyback 5180 7 - 4,798 - - - -
Benefits 5200 70,408 65,707 24,039 39,994 18,192 29,233 (10,761) Subtotal, Pay and Benefits 137,441 144,104 93,283 127,398 58,294 116,734 (10,664) Department Supplies 5500 - - - 6,000 - 6,000 -
Professional Services 6025 - 60,945 40,945 - - - -
Personnel Services 6035 324 - 1,621 - - - -
Subtotal, Services and Supplies 324 60,945 42,566 6,000 - 6,000 - Total Recreation: $ 137,765 $ 205,049 $ 135,849 $ 133,398 $ 58,294 $ 122,734 $ (10,664) Fund 101
Department 5450
Parks Account
Pay Full-Time 5100 $ 33,478 $ 36,683 $ 22,490 $ 36,775 $ 16,769 $ 36,577 $ (198) Vacation/Sick Leave Buyback 5180 7 - 3,216 - - - -
Benefits 5200 30,516 28,729 8,540 18,691 8,839 15,933 (2,758) Subtotal, Pay and Benefits 64,001 65,412 34,246 55,466 25,608 52,510 (2,956) Department Supplies 5500 60,798 - 8,957 - - - -
Professional Services 6025 45,475 - 7,849 50,000 20,625 50,000 - Personnel Services 6035 - - 1,023 - - - -
Subtotal, Services and Supplies 106,273 - 17,829 50,000 20,625 50,000 - Capital Outlay 8000 - 22,286 - 5,000 - 5,000 -
Light Weight Mower - - - - - - -
Newburg Park Field Screening - - - - - - -
River Lodge Wheelchair Lift - - - 25,000 25,346 25,000 - Boom Mower - - - 37,500 - 37,500 -
Playground Improvements - - - 115,000 - 115,000 -
Subtotal, Capital Outlay - 22,286 - 182,500 25,346 182,500 - Total Parks: $ 170,274 $ 87,698 $ 52,075 $ 287,966 $ 71,579 $ 285,010 $ (2,956) 28 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Fund 101 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Police Account
Pay Full-Time 5100 $ 179,338 $ 224,253 $ 313,230 $ 262,809 $ 106,449 $ 253,355 $ (9,454) Pay Part-Time 5165 19,143 18,236 20,169 26,885 9,913 24,967 (1,918) Overtime 5170 39,921 20,613 27,380 35,000 9,819 35,000 - Vacation Buyback 5180 11,220 23,617 32,466 25,000 10,567 25,000 - Benefits 5200 253,644 314,453 263,568 261,622 125,990 211,443 (50,179) Subtotal, Pay and Benefits 503,266 601,172 656,813 611,316 262,738 549,765 (61,551) Department Supplies 5500 - - - 10,000 11,482 11,500 1,500 Vehicle Fuel 5505 2,377 2,079 3,856 3,500 998 2,500 (1,000) Professional Services 6025 15,000 8,750 2,113 15,000 775 15,000 - Cell Phones 6205 380 336 - 500 - 500 -
Travel/Conferences/Training 7000 - 287 - 4,000 - 4,000 - Subtotal, Services and Supplies 17,757 11,452 5,969 33,000 13,255 33,500 500 Capital Outlay 8000 38,055 1,813 - - - - -
Subtotal, Capital Outlay 38,055 1,813 - - - - -
Total Police: $ 559,078 $ 614,437 $ 662,782 $ 644,316 $ 275,993 $ 583,265 $ (61,051) Fund 101
Department 2850
Special Unit - K-9 Account
Pay Full-Time 5100 $ - $ - $ - $ - $ - $ - $ -
Overtime 5170 11,984 13,674 10,946 12,000 3,385 12,000 - Benefits 5200 4,675 5,459 4,962 5,000 2,236 5,000 -
Subtotal, Pay and Benefits 16,659 19,133 15,908 17,000 5,621 17,000 - Department Supplies 5500 5,450 840 1,065 1,000 198 1,000 - Professional Services 6025 - 284 - - - - -
Travel/Conferences/Training 7000 12,823 8,324 4,774 14,000 - 14,000 - Veterinary Expense 7455 - - - 2,000 - 2,000 -
Subtotal Services and Supplies 18,273 9,448 5,839 17,000 198 17,000 - Total Capital Outlay 8000 - - - - - - -
Total Special Unit - K-9: $ 34,932 $ 28,581 $ 21,747 $ 34,000 $ 5,819 $ 34,000 $ - Fund 101
Transfer-Out 4805
General Fund 100 - $ - $ - $ 800,820 $ - $ 800,820 $ -
Abatement Fund 240 20,000 5,000 5,000 5,000 - 5,000 -
Transit Fund 590 5,536 8,932 7,378 10,000 - 6,000 (4,000) Total Transfers-Out: 25,536 13,932 12,378 815,820 - 811,820 (4,000) Total: $ 927,585 $ 949,697 $ 884,831 $ 1,915,500 $ 411,685 $ 1,836,829 $ (78,671) 29 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Community Development Planning
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 3200 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 30,209 $ 27,299 $ 24,733 $ 75,785 $ 34,304 $ 75,392 $ (393) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 726 3,365 - 1,500 - 1,500 -
Benefits 5200 24,391 21,057 11,111 30,259 13,978 25,481 (4,778) Subtotal, Pay and Benefits 55,326 51,721 35,844 107,544 48,282 102,373 (5,171) Department Supplies 5500 1,263 2,674 2,635 2,500 1,179 2,500 - Equipment Maintenance 5705 143 143 143 250 254 250 -
Professional Services 6025 1,917 34,589 51,435 4,000 8,773 19,000 15,000 Personnel Services 6035 - 425 5,198 250 - - (250)
Cell Phones 6205 483 521 686 600 541 600 -
Publication Expenses 6305 - - 402 250 378 1,500 1,250
Travel/Conferences/Training 7000 2,202 - 2,193 5,000 4,913 5,000 - Dues and Subscriptions 7015 - - - 500 - 500 -
Planning Commission 7600 3,360 1,830 2,333 5,250 480 5,250 - Televised Meeting Costs 7616 1,849 950 1,213 1,400 298 1,400 - Subtotal, Services and Supplies 11,217 41,132 66,238 20,000 16,816 36,000 16,000 Capital Outlay 8000 - 59,630 - - - - -
Total: $ 66,543 $ 152,483 $ 102,082 $ 127,544 $ 65,098 $ 138,373 $ 10,829 30 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Fund
Community Development Development Review
Fund History
Development Review and Building 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Fund 120 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Revenues:
Fees $ 335,528 $ 256,340 $ 325,641 $ 354,000 $ 183,380 $ 354,600 $ 600 General Fund Support 230,910 303,020 130,514 261,588 174,957 283,235 21,647 566,438 559,360 456,155 615,588 358,337 637,835 22,247
Expenditures:
Building Division 302,283 332,515 263,564 368,417 213,046 360,251 (8,166) Development Review Division 269,649 226,845 192,591 247,171 145,291 277,584 30,413 571,932 559,360 456,155 615,588 358,337 637,835 22,247
Net Annual Activity $ (5,494) $ - $ - $ - $ - $ - $ -
Fund 120 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 3100 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 122,530 $ 118,498 $ 99,116 $ 130,220 $ 49,839 $ 122,000 $ (8,220) Pay Part-Time 5165 - - 126 - 3,154 3,154 3,154
Overtime 5170 - - - - 81 - -
Vacation Buyback 5180 2,901 6,758 1,036 3,000 2,391 3,000 - Benefits 5200 92,346 80,617 40,337 74,201 30,461 59,680 (14,521) Subtotal, Pay and Benefits 217,777 205,873 140,615 207,421 85,926 187,834 (19,587) Departmental Supplies 5500 500 147 516 500 - 500 -
Software Maintenance 5710 1,898 2,168 749 14,000 13,844 14,000 - Engineering Services 6005 46,881 16,693 45,079 20,000 43,012 70,000 50,000 Personnel Services 6035 39 183 106 250 47 250 -
Advertising 6300 1,691 1,601 2,191 2,000 1,687 2,000 -
Travel/Conferences/Training 7000 863 180 3,335 3,000 775 3,000 - Subtotal, Services and Supplies 51,872 20,972 51,976 39,750 59,365 89,750 50,000 Capital Outlay 8000 - - - - - - -
Total: $ 269,649 $ 226,845 $ 192,591 $ 247,171 $ 145,291 $ 277,584 $ 30,413 31 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Fund
Community Development Building
Fund 120 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 3000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 156,226 $ 166,623 $ 168,046 $ 161,533 $ 73,753 $ 160,643 $ (890) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 4,775 5,911 3,601 5,000 7,937 8,000 3,000 Benefits 5200 123,911 116,296 78,661 90,084 42,924 78,308 (11,776) Subtotal, Pay and Benefits 284,912 288,830 250,308 256,617 124,614 246,951 (9,666) Department Supplies 5500 2,132 4,991 1,773 2,000 655 2,000 - Fuel & Oil 5505 2,174 2,375 1,928 2,500 790 2,500 -
Equipment Maintenance 5705 143 143 143 1,000 254 1,000 - Software Maintenance 5710 - - 240 14,000 13,694 14,000 - Vehicle Repair & Maintenance 5715 564 235 553 1,000 279 1,000 - Engineering Services 6005 4,388 28,003 688 4,000 188 4,000 - Personnel Services 6035 4 133 418 500 13 500 -
Telephone 6200 235 254 294 200 93 200 -
Cell Phones 6205 639 909 1,730 1,000 1,265 1,500 500
Insurance (A) 6350 2,000 2,000 2,000 4,000 - 4,000 -
Utilities 6505 1,176 1,314 1,438 6,000 - 6,000 -
Travel/Conferences/Training 7000 3,371 3,048 1,821 5,000 - 5,000 - Dues & Subscriptions 7015 545 280 230 600 165 600 -
Subtotal, Services and Supplies 17,371 43,685 13,256 41,800 17,396 42,300 500 Capital Outlay 8000 - - - - - - -
CBO and Inspection Vehicles (x2) - - - 70,000 71,036 71,000 1,000 Total: $ 302,283 $ 332,515 $ 263,564 $ 368,417 $ 213,046 $ 360,251 $ (9,166) 32 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Parks and Recreation Recreation
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5400 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 36,800 $ 40,004 $ 35,075 $ 43,144 $ 11,761 $ 32,611 $ (10,533) Pay Part-Time 5165 131,499 195,917 171,400 180,563 76,527 174,090 (6,473) Overtime 5170 - - 3,381 - 1,469 1,500 1,500
Vacation/Sick Leave Buyback 5180 - - 286 1,000 - 1,000 - Benefits 5200 54,763 58,398 41,435 54,438 25,129 56,036 1,598 Subtotal, Pay and Benefits 223,062 294,319 251,577 279,145 114,886 265,237 (13,908) Department Supplies 5500 3,236 3,732 5,552 9,000 1,820 9,000 - Software Maintenance (A) 5710 2,797 3,224 3,227 4,400 3,434 4,400 - Network Support (A) 5775 4,393 8,503 5,027 6,560 4,120 6,560 - Website Hosting & Maintenance (A) 5780 257 257 2,173 1,000 438 1,000 - Personnel Services 6035 1,960 1,359 1,370 3,000 235 3,000 - Credit Card Processing/Bank Fees 6061 2,486 3,223 3,826 4,000 1,245 4,000 - Telephone 6200 5,193 6,093 5,091 7,000 1,588 7,000 -
Advertising 6300 1,372 1,499 1,311 2,500 246 2,500 -
Water 6500 1,104 1,314 1,053 2,000 696 2,000 -
Utilities 6505 5,403 7,029 6,390 7,000 1,925 7,000 -
Travel/Conferences/Training 7000 810 935 1,000 1,500 932 1,500 - Dues & Subscriptions 7015 - 200 30 600 37 600 -
Sports League Officials 7200 29,107 22,914 22,033 29,200 11,200 29,200 - Adult Sports 7215 421 2,879 1,273 1,500 270 1,500 -
Summer Fun Program 7220 3,245 5,347 5,604 6,000 2,304 6,000 - Break Camp Program 7221 491 793 1,082 1,000 20 1,000 -
Half-Day Camp Program 7222 2,639 2,683 2,486 2,000 40 2,000 - Playgroup Program 7223 - - - 3,000 2,400 3,000 -
Youth Basketball League 7225 3,478 3,267 4,859 5,000 - 5,000 - Skating Program 7230 2,099 2,647 2,497 3,000 361 3,000 - Subtotal, Services and Supplies 70,491 77,898 75,884 99,260 33,311 99,260 - Capital Outlay - Software (2/3) 8000 43,489 5,976 7,408 17,000 - 17,000 - Subtotal, Capital Outlay 43,489 5,976 7,408 17,000 - 17,000 - Total: $ 337,042 $ 378,193 $ 334,869 $ 395,405 $ 148,197 $ 381,497 $ (13,908) 33 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Parks and Recreation Parks Maintenance
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5450 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 201,594 $ 205,524 $ 220,015 $ 235,281 $ 115,575 $ 249,169 $ 13,888 Pay Part-Time 5165 24,008 32,555 46,405 68,874 25,325 64,783 (4,091) Overtime 5170 892 649 186 500 229 500 -
Vacation/Sick Leave Buyback 5180 2,362 794 - 2,500 346 1,000 (1,500) Benefits 5200 231,562 203,282 122,859 184,132 82,702 149,000 (35,132) Subtotal, Pay and Benefits 460,418 442,804 389,465 491,287 224,177 464,452 (26,835) Department Supplies 5500 22,819 26,090 23,466 25,000 8,254 23,000 (2,000) Vehicle Fuel & Oil 5505 14,271 12,000 13,637 10,500 6,311 12,500 2,000 Janitorial Supplies 5565 19,698 16,970 17,808 18,000 9,649 18,000 - Special Event Supplies 5570 4,803 4,935 5,211 4,000 834 4,000 - Office Equipment Maintenance 5705 2,572 2,395 2,542 2,400 1,263 2,400 - Vehicle Repairs & Maintenance 5715 2,431 8,575 8,323 6,000 3,024 6,000 - Equipment Maintenance 5720 5,261 4,636 6,578 5,000 1,518 5,000 - Alarm System Maintenance 5730 674 575 883 800 630 800 - Building Repairs & Maintenance 5740 5,014 5,151 2,237 5,000 1,429 5,000 - Newburg Park Maintenance 5741 2,281 6,512 2,095 5,000 734 5,000 - Median Maintenance Supplies 5742 147 2,140 3,852 1,500 51 1,500 - Pavilion Maintenance 5743 1,751 4,198 2,468 7,650 4,489 7,650 - Vandalism Repair 5745 102 1,483 669 2,100 1,388 2,100 - Weed Abatement 5750 20 684 628 300 216 300 -
Contract Tree Trimming 5755 2,744 - 2,803 3,000 - 3,000 - Tools & Small Equipment 5900 1,062 1,529 1,278 1,500 899 1,500 - Professional Services 6025 3,305 4,361 15,198 - - - -
Personnel Services 6035 5,381 7,026 5,926 3,000 2,443 3,000 - Cell Phones 6205 1,820 2,748 3,467 3,000 2,231 3,000 -
Internet Service 6210 2,836 6,784 14,889 12,000 6,451 12,000 - Water 6500 38,201 38,138 39,563 55,000 28,056 55,000 -
Utilities 6505 31,098 39,120 42,654 50,000 19,540 50,000 - Fire Assessment 6720 - 648 - 650 - 650 -
Travel/Conferences/Training 7000 1,390 1,925 595 1,500 21 1,500 - Dues & Subscriptions 7015 110 50 110 150 - 150 -
Adult Sports 7215 124 1,637 - - - - -
Subtotal, Services and Supplies 169,915 200,310 216,880 223,050 99,431 223,050 - Capital Outlay - 12" wood chipper (1/4) 8000 318,016 - 148,654 15,000 13,258 14,000 (1,000) Subtotal, Capital Outlay 318,016 - 148,654 15,000 13,258 14,000 (1,000) Total: $ 948,349 $ 643,114 $ 754,999 $ 729,337 $ 336,866 $ 701,502 $ (27,835) 34 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General and Restricted Funds
Parks and Recreation Museum
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5600 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ - $ - $ - $ - $ - $ - $ -
Pay Part-Time 5165 20,961 17,056 19,015 23,699 10,007 23,589 (110) Benefits 5200 1,868 1,581 1,741 1,556 1,054 1,946 390
Subtotal, Pay and Benefits 22,829 18,637 20,756 25,255 11,061 25,535 280 Department Supplies 5500 90 645 234 800 47 800 -
Alarm System 5730 499 561 282 600 287 600 -
Building Repair & Maintenance 5740 3,013 1,020 426 2,500 158 2,500 - Network Support (A) 5775 545 766 586 820 387 820 -
Advertising 6300 - - - 100 - 100 -
Water 6500 733 905 733 1,000 385 1,000 -
Utilities 6505 4,223 5,338 4,579 6,000 1,281 5,000 (1,000) Dues & Subscriptions 7015 158 160 85 200 40 200 -
Subtotal, Services and Supplies 9,261 9,395 6,925 12,020 2,585 11,020 (1,000) Capital Outlay 8000 - - - - - - -
Total Museum: $ 32,090 $ 28,032 $ 27,681 $ 37,275 $ 13,646 $ 36,555 $ (720) 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 1,308 3,000 262 3,000 - Professional Services 6025 750 975 975 1,000 975 1,000 - Subtotal, Services and Supplies 1,594 2,731 2,283 7,500 1,237 7,500 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total Exhibit Acquisition: 1,594 2,731 2,283 7,500 1,237 7,500 - Combined Total: $ 33,684 $ 30,763 $ 29,964 $ 44,775 $ 14,883 $ 44,055 $ (720) 35 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Fund 160 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5800 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
River Lodge Account
Pay Full-Time 5100 $ 96,775 $ 95,955 $ 113,752 $ 126,238 $ 63,105 $ 137,404 $ 11,166 Pay Part-Time 5165 26,595 35,024 25,593 30,014 14,824 29,697 (317) Overtime 5170 104 4 22 400 - 400 -
Vacation/Sick Leave Buyback 5180 1,254 399 - 1,500 - 1,500 - Benefits 5200 91,916 97,790 51,209 80,697 38,044 63,865 (16,832) Subtotal, Pay and Benefits 216,644 229,172 190,576 238,849 115,973 232,866 (5,983) Department Supplies 5500 3,653 6,998 4,196 8,000 3,677 8,000 - Kitchen Supplies 5539 783 241 1,431 1,500 196 1,500 -
Facility Catering 5540 5,819 6,154 3,499 7,500 1,167 2,500 (5,000) Catering - Other Costs 5546 1,110 1,142 417 1,000 508 1,000 - User Group Linen 5547 5,501 9,495 10,271 11,000 5,290 11,000 - Gift Shop Purchases 5550 5 142 - - - - -
Janitorial Supplies 5565 3,857 7,384 8,025 8,000 3,691 8,000 - Special Events - Bridal Faire 5571 - - 539 2,500 - 2,500 - Special Events - Craft Faire 5572 1,685 1,457 1,292 1,800 1,329 1,800 - Kitchen Chemicals 5575 98 982 1,899 2,000 1,634 2,500 500 Equipment Maintenance 5705 3,449 1,609 2,541 2,500 904 2,500 - Equipment Lease 5706 1,657 1,491 1,451 1,500 949 1,500 - Equipment Repair 5720 3,130 1,814 3,816 2,500 1,449 2,500 - Alarm System 5730 461 582 366 400 - 400 -
Building Repair and Maintenance 5740 19,691 18,231 42,214 25,000 3,571 25,000 - Network Support (A) 5775 3,841 7,029 4,372 5,740 3,234 5,740 - Website Host & Maintenance (A) 5780 - 257 2,173 1,000 438 1,000 - Personnel Services 6035 5,583 5,726 1,622 2,500 2,122 2,500 - Credit Card Fees 6061 2,050 2,969 2,708 3,000 1,245 3,000 - Telephone 6200 6,389 7,235 6,445 6,000 2,017 6,000 -
Cell Phones 6205 204 30 42 200 27 200 -
Internet Service 6210 1,370 5,731 9,445 12,000 4,278 12,000 - Advertising 6300 1,422 2,216 1,545 2,500 239 2,500 -
Water 6500 9,438 9,723 9,571 12,000 4,981 12,000 -
Utilities 6505 21,671 30,701 32,008 30,000 12,978 30,000 - Property Tax 6720 - 216 - 200 - 200 -
Travel/Conferences/Training 7000 179 100 300 400 217 400 - Subtotal, Services and Supplies 103,046 129,655 152,188 150,740 56,141 146,240 (4,500) Capital Outlay - Software (1/3) 8000 3,151 3,984 3,715 8,500 - 8,500 - Subtotal, Capital Outlay 3,151 3,984 3,715 8,500 - 8,500 - River Lodge Total: $ 322,841 $ 362,811 $ 346,479 $ 398,089 $ 172,114 $ 387,606 $ (10,483) Department 5700 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Monday Club Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Pay Part-Time 5165 $ 398 $ 200 $ 402 $ 1,664 $ 74 $ 1,722 $ 58 Benefits 5200 36 18 38 172 8 178 6
Subtotal, Pay and Benefits 434 218 440 1,836 82 1,900 64 Department Supplies 5500 204 - 280 300 806 1,000 700
Equipment Repair 5720 - 563 42 750 - 500 (250)
Building Repair and Maintenance 5740 3,751 5,832 9,819 5,000 4,005 5,000 - Telephone 6200 273 313 347 300 155 300 -
Internet Service 6210 190 1,109 1,259 1,200 750 1,200 - Water 6500 2,209 1,677 2,149 2,000 1,305 2,600 600
Utilities 6505 2,486 3,369 2,925 3,500 810 3,500 -
Property Tax 6720 - 216 - 200 - 200 -
Subtotal, Services and Supplies 9,113 13,079 16,821 13,250 7,831 14,300 1,050 Capital Outlay 8000 - - - 60,000 - 60,000 -
Monday Club Total: 9,547 13,297 17,261 75,086 7,913 76,200 1,114 Combined Total: $ 332,388 $ 376,108 $ 363,740 $ 473,175 $ 180,027 $ 463,806 $ (9,369) 36 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Public Works Department Engineering
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 4000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 21,636 $ 37,504 $ 41,656 $ 50,320 $ 22,456 $ 52,153 $ 1,833 Vacation Buyback 5180 2,502 10 101 500 - 500 -
Benefits 5200 19,231 22,442 14,673 24,241 9,948 18,429 (5,812) Subtotal, Pay and Benefits 43,369 59,956 56,430 75,061 32,404 71,082 (3,979) Department Supplies 5500 1,309 1,981 1,750 1,500 3,643 3,700 2,200 Fuel & Oil 5505 426 446 894 1,500 305 1,000 (500)
Office Equipment Maintenance 5705 1,680 1,027 893 2,000 429 1,000 (1,000) Software Maintenance 5710 500 500 479 2,000 2,332 2,500 500 Vehicle Repair 5715 206 122 173 500 25 100 (400)
Network Support (A) 5775 4,389 5,127 4,692 6,560 3,096 6,560 - Website Hosting & Maintenance (A) 5780 257 257 1,173 1,000 438 1,000 - Engineering Services 6005 7,985 4,644 28,107 5,000 2,955 5,000 - Professional Services 6025 70 280 413 200 265 300 100
Personnel Services 6035 2,404 777 387 500 324 350 (150) Cell Phones 6205 683 549 308 900 162 400 (500)
Utilities 6505 417 358 105 500 68 150 (350)
Travel/Conferences/Training 7000 590 1,105 311 2,000 200 1,500 (500) Dues & Subscriptions 7015 2,062 2,596 4,213 5,000 1,282 4,200 (800) Subtotal, Services and Supplies 22,978 19,769 43,898 29,160 15,524 27,760 (1,400) Capital Outlay - Radar Signs (1/3) 8000 - - 2,457 - - - - Total: $ 66,347 $ 79,725 $ 102,785 $ 104,221 $ 47,928 $ 98,842 $ (5,379) 37 City of Fortuna
FY 2024-25 Mid-Year Budget Review
General Fund
Public Works Department General Services
Fund 100 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 4100 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 76,319 $ 96,238 $ 93,964 $ 106,199 $ 47,785 $ 106,510 $ 311 Pay Part-Time 5165 1,103 - - - - - -
Overtime 5170 - 180 183 500 - 500 -
Vacation Buyback 5180 1,796 1,703 3,658 2,500 3,216 3,250 750 Labor Distribution 5195 (4,075) (4,075) (4,075) - - - - Benefits 5200 88,091 88,554 55,298 89,701 39,286 76,408 (13,293) Subtotal, Pay and Benefits 163,234 182,600 149,028 198,900 90,287 186,668 (12,232) Department Supplies 5500 14,640 19,142 14,854 20,000 6,372 20,000 - Vehicle Fuel & Oil 5505 23,676 31,447 27,749 30,000 11,025 30,000 - Vehicle Repairs 5715 9,729 15,348 4,554 12,000 2,568 12,000 - Equipment Maintenance 5720 5,659 3,845 3,453 4,000 656 4,000 - Building Repair & Maintenance 5740 616 637 795 500 221 500 - Tree Trimming & Removal 5755 - - 372 3,000 - 3,000 -
Website Hosting & Maintenance 5780 257 - - - - - -
Tools & Small Equipment 5900 1,361 2,040 1,500 2,500 876 2,500 - Professional Services 6025 393 1,254 1,110 1,500 100 1,500 - Personnel Services 6035 1,665 284 899 1,500 275 1,500 - Cell Phones 6205 1,403 1,333 848 1,500 552 1,500 -
Travel/Conferences/Training 7000 1,650 1,333 1,083 1,200 82 1,200 - Dues & Subscriptions 7015 919 938 930 1,200 552 1,200 - Subtotal, Services and Supplies 61,968 77,601 58,147 78,900 23,279 78,900 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: $ 225,202 $ 260,201 $ 207,175 $ 277,800 $ 113,566 $ 265,568 $ (12,232) 38 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Storm Drain Maintenance
Fund History 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Fund 200 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Beginning Available Fund Balance $ 12,331 $ 38,723 $ 8,450 $ (4,198) $ (4,198) $ (4,198) $ - Revenues:
Storm Drain Maintenance 95,110 46,775 46,191 46,000 50,253 80,000 34,000 Transfer from Other Fund - - - - - - -
95,110 46,775 46,191 46,000 50,253 80,000 34,000
Operating Expenditures:
Pay and Benefits 43,551 43,651 28,255 47,599 15,394 36,991 (10,608) Service and Supplies 25,167 33,397 30,584 35,600 19,407 29,600 (6,000) Capital Outlay - - - - - - -
68,718 77,048 58,839 83,199 34,801 66,591 (16,608)
Net Annual Activity 26,392 (30,273) (12,648) (37,199) 15,452 13,409 50,608 Ending Available Fund Balance $ 38,723 $ 8,450 $ (4,198) $ (41,397) $ 11,254 $ 9,211 $ 50,608 Fund 200 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 4300 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Storm Drain Maintenance
History of Expenditures Account
Pay Full-Time 5100 $ 22,885 $ 24,650 $ 17,516 $ 25,436 $ 8,018 $ 21,971 $ (3,465) Pay Part-Time 5165 375 - - - - - -
Overtime 5170 - 22 - - 67 100 100
Vacation/Sick Leave Buyback 5180 190 290 629 500 309 400 (100) Labor Distribution 5195 (200) (200) (200) - - - -
Benefits 5200 20,301 18,889 10,310 21,663 7,000 14,520 (7,143) Subtotal, Pay and Benefits 43,551 43,651 28,255 47,599 15,394 36,991 (10,608) Department Supplies 5500 2,412 886 7,254 8,000 3,973 8,000 - Personnel Services 6035 87 123 362 100 54 100 -
Travel/Conferences/Training 7000 - - - 500 - 500 -
Subtotal, Services and Supplies 2,499 1,009 7,616 8,600 4,027 8,600 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Subtotal: $ 46,050 $ 44,660 $ 35,871 $ 56,199 $ 19,421 $ 45,591 $ (10,608) Fund 200
Department 4310
Stormwater Management
Pay Part-Time 5165 $ - $ - $ - $ - $ - $ - $ -
Benefits 5200 - - - - - - -
Subtotal, Pay and Benefits - - - - - - -
Professional Services 6025 9,122 20,256 19,999 12,000 3,433 6,000 (6,000) NPDS Permit 6612 10,602 10,602 399 12,000 11,483 12,000 - SWMP Implementation 6618 2,944 1,530 2,570 3,000 464 3,000 - Subtotal, Services and Supplies 22,668 32,388 22,968 27,000 15,380 21,000 (6,000) Capital Outlay 8000 - - - - - - -
Subtotal: 22,668 32,388 22,968 27,000 15,380 21,000 (6,000) Total Fund: $ 68,718 $ 77,048 $ 58,839 $ 83,199 $ 34,801 $ 66,591 $ (16,608) 39 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Street Maintenance
Fund 280 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 4200 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Operation and Maintenance Account
Pay Full-Time 5100 $ 142,997 $ 174,839 $ 168,969 $ 197,831 $ 87,406 $ 197,297 $ (534) Pay Part-Time 5165 1,800 - - - - - -
Overtime 5170 354 1,283 598 1,500 719 1,500 -
Vacation/Sick Leave Buyback 5180 3,126 3,496 7,818 4,000 5,515 6,000 2,000 Benefits 5200 153,490 154,002 98,503 168,818 69,580 140,041 (28,777) Subtotal, Pay and Benefits 301,767 333,620 275,888 372,149 163,220 344,838 (27,311) Department Supplies 5500 10,437 11,577 9,490 10,500 4,008 10,500 - Vehicle Fuel & Oil 5505 4,252 4,613 3,702 5,000 1,324 5,000 - Base Materials 5520 - 270 - 700 - 700 -
Asphalt 5525 1,616 6,138 8,130 6,000 6,119 8,000 2,000
Crack Seal Material 5526 1,516 1,869 2,046 2,200 - 2,200 - Software Maintenance (A) 5710 1,398 1,598 2,054 2,200 2,050 2,200 - Vehicle Repairs 5715 487 1,917 507 5,000 1,152 5,000 -
Equipment Repairs 5720 11,881 11,355 13,762 12,000 3,100 12,000 - Retroreflective Sign Compliance 5722 5,032 1,353 3,721 3,000 799 3,000 - Traffic Signal Maintenance 5725 7,135 14,431 143 10,000 3,866 10,000 - Street Light Maintenance 5726 495 3,340 626 8,000 4,237 8,000 - Vandalism Repair 5745 623 - 21 500 - 500 -
Tree Trimming & Removal 5755 494 - 4,261 5,000 - 5,000 - Tools & Small Equipment 5900 1,186 489 1,189 1,500 500 1,500 - Professional Services 6025 8,613 2,549 3,000 3,000 246 3,000 - Personnel Services 6035 4,410 701 2,413 1,000 289 1,000 - Property and Liability Insurance (A) 6350 17,095 20,762 24,394 30,436 - 30,436 - Utilities - Electric 6505 34,386 40,423 51,909 45,000 23,117 45,000 - Travel/Conferences/Training 7000 640 401 190 1,000 156 1,000 - Subtotal, Services and Supplies 111,696 123,786 131,558 152,036 50,963 154,036 2,000 Capital Outlay 8000 - - 2,457 - - - -
12" wood chipper (1/4) - - - 15,000 13,258 15,000 -
Subtotal Capital Outlay - - 2,457 15,000 13,258 15,000 - Total Fund: $ 413,463 $ 457,406 $ 409,903 $ 539,185 $ 227,441 $ 513,874 $ (25,311) Fund 260 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 4150 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments TDA Street Repairs
Grinding/Inlay 8000 $ 55,276 $ 9,570 $ 39,847 $ 57,000 $ 52,702 $ 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 - 3,000 (5,000) Total Fund: $ 63,276 $ 17,570 $ 47,847 $ 100,000 $ 52,702 $ 80,000 $ (20,000) 40 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Solid Waste & Recycling
Fund History 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Consolidated Fund 210 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Beginning Available Fund Balance $ 72,871 $ 69,007 $ 104,087 $ 99,930 $ 99,930 $ 99,930 $ - Revenues:
Solid Waste Management Fees 24,751 23,770 23,070 24,000 9,723 24,000 - Other (727) 1,188 5,165 500 1,090 2,000 1,500
General Fund Support - 45,000 - - - - -
24,024 69,958 28,235 24,500 10,813 26,000 1,500
Operating Expenditures:
Pay and Benefits 18,644 19,703 18,472 20,142 9,696 19,882 (260) Service and Supplies 9,244 5,425 13,920 16,000 1,901 16,000 - Capital Outlay - 9,750 - 25,000 126 25,000 -
27,888 34,878 32,392 61,142 11,723 60,882 (260)
Net Annual Activity (3,864) 35,080 (4,157) (36,642) (910) (34,882) 1,760 Ending Available Fund Balance $ 69,007 $ 104,087 $ 99,930 $ 63,288 $ 99,020 $ 65,048 $ 1,760 Fund 210 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5300 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Recycling Division
Pay Full-Time 5100 9,824$ 10,906$ 11,080$ 11,544$ $ 5,266 11,484$ $ (60) Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 208 415 529 300 436 500 200
Benefits 5200 8,612 8,382 6,863 8,298 3,994 7,898 (400) Subtotal, Pay and Benefits 18,644 19,703 18,472 20,142 9,696 19,882 (260) Department Supplies 5500 394 20 40 12,000 2 12,000 -
Household Hazardous Waste 5735 2,892 3,693 2,796 3,000 1,759 3,000 - Illegal Dumping Recycling 5752 388 546 424 1,000 140 1,000 - Professional Services 6025 5,570 1,166 10,552 - - - -
Advertising 6300 - - 108 - - - -
Subtotal, Services and Supplies 9,244 5,425 13,920 16,000 1,901 16,000 - Special Projects 8000 - 9,750 - 25,000 126 25,000 -
Subtotal, Capital Outlay - 9,750 - 25,000 126 25,000 -
Total Fund: 27,888$ 34,878$ 32,392$ 61,142$ $ 11,723 60,882$ $ (260) 41 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6300 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Administration
Pay Full-Time 5100 $ 253,149 $ 294,016 $ 309,390 $ 382,164 $ 154,541 $ 360,569 $ (21,595) Pay Part-Time 5165 2,780 3,501 4,836 5,956 15,385 18,593 12,637 Overtime 5170 - - 7 500 706 1,000 500
Vacation Buyback 5180 (1,261) 5,358 9,635 6,000 12,549 15,000 9,000 Benefits 5200 197,858 185,637 94,634 169,446 73,054 141,674 (27,772) Subtotal, Pay and Benefits 452,526 488,512 418,502 564,066 256,235 536,836 (27,230) Department Supplies 5500 7,739 11,542 10,565 10,000 1,903 7,000 (3,000) Office Equipment Maintenance 5705 3,163 3,156 3,251 8,500 1,573 4,000 (4,500) Software Maintenance (A) 5710 7,153 7,167 8,095 8,800 9,867 15,000 6,200 Building Repairs & Maintenance 5740 656 371 - 2,000 - 1,000 (1,000) Network Support (A) 5775 8,191 9,917 4,651 5,740 2,709 5,740 - Website Hosting & Maintenance (A) 5780 257 257 1,173 1,000 438 1,000 - Audit Fees (A) 6000 6,000 6,760 8,600 9,000 683 9,000 - Engineering Services 6005 3,302 - - 1,000 - 1,000 -
Professional Services 6025 1,490 2,394 3,252 4,000 - 4,000 - Personnel Services 6035 1,310 794 558 600 59 200 (400)
Bank Fees 6060 8,227 8,967 9,821 9,000 2,590 9,000 -
Credit Card Transaction Charge 6061 22,567 22,850 22,153 24,000 10,967 23,000 (1,000) Telephone 6200 1,387 1,430 1,330 1,400 - 1,400 -
Cell Phones 6205 1,757 2,049 3,011 2,500 1,886 3,000 500 Internet Service 6210 700 3,123 9,450 6,000 3,140 6,000 - Property and Liability Insurance (A) 6350 66,342 83,771 94,673 114,827 - 114,827 - Utilities 6505 5,881 6,570 7,192 6,000 - 6,000 -
Travel/Conferences/Training 7000 1,232 - 50 4,000 1,976 4,000 - Bad Debts 7800 4,746 3,883 2,705 10,000 1,803 5,000 (5,000) Subtotal, Services and Supplies 152,100 175,001 190,530 228,367 39,594 220,167 (8,200) Capital Outlay
Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: $ 604,626 $ 663,513 $ 609,032 $ 792,433 $ 295,829 $ 757,003 $ (35,430) 42 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Pumping, Treatment & Storage Division
Pay Full-Time 5100 $ 111,556 $ 125,160 $ 123,765 $ 149,976 $ 58,847 $ 138,181 $ (11,795) Pay Part-Time 5165 - - - - - - -
Overtime 5170 97 693 401 500 37 300 (200)
Vacation Buyback 5180 4,160 1,600 3,651 2,500 1,102 2,500 - Benefits 5200 (128,570) (27,223) 176,406 111,444 47,037 91,863 (19,581) Subtotal, Pay and Benefits (12,757) 100,230 304,223 264,420 107,023 232,844 (31,576) Department Supplies 5500 8,307 9,999 8,154 10,000 2,908 10,000 - Vehicle Fuel & Oil 5505 501 465 882 2,000 268 2,000 -
Chemical Supplies 5555 4,003 6,842 13,919 15,000 4,758 15,000 - Lab Supplies 5557 5,763 9,482 6,646 7,000 1,361 7,000 - Vehicle Repairs 5715 792 239 383 1,000 1,071 2,000 1,000 Info Tech (Telemetry) 5719 4,975 2,991 415 5,000 300 3,000 (2,000) Equipment Repairs 5720 16,341 12,512 33,532 20,000 18,769 35,000 15,000 Alarm System Maintenance 5730 822 1,185 957 1,500 1,390 1,500 - Building Repair & Maintenance 5740 6,028 3,892 4,793 8,000 2,854 8,000 - Tools & Small Equipment 5900 1,240 917 2,018 1,500 - 1,500 - Engineering Services 6005 - 2,671 7,076 5,000 892 5,000 - Professional Services 6025 12,606 18,418 16,623 12,000 8,013 12,000 - Personnel Services 6035 369 764 666 1,000 65 150 (850)
Laboratory Services 6045 1,739 4,735 6,123 6,000 2,790 6,000 - Utilities 6505 213,015 240,664 275,531 300,000 136,293 300,000 - Lab Permit Fees 6605 1,834 1,063 2,506 3,000 1,381 3,000 - Regulatory Permits 6612 13,932 15,861 16,724 17,000 2,364 17,000 - Compliance Fees 6631 554 - 313 500 689 1,000 500
Regulatory Compliance 6633 4,434 3,178 6,835 4,000 2,765 4,000 - Travel/Conferences/Training 7000 1,714 635 262 2,500 666 2,500 - Certification Fees 7012 310 235 427 1,000 120 1,000 -
Dues & Subscriptions 7015 1,349 1,241 1,152 1,500 791 1,500 - Subtotal, Services and Supplies 300,628 337,989 405,937 424,500 190,508 438,150 13,650 Capital Outlay 8000 29,431 18,118 21,945 - - - -
Replace Service truck (1/2) - - - - 38,295 45,000 45,000 Replace 4WD truck (1/2) - - - 27,500 - 29,000 1,500
12" wood chipper (1/4) - - - 15,000 13,258 16,500 1,500 Tiger Boom Mower (1/3) - - - 37,500 - - (37,500)
Subtotal, Capital Outlay 29,431 18,118 21,945 80,000 51,553 90,500 10,500 Total: $ 317,302 $ 456,337 $ 732,105 $ 768,920 $ 349,084 $ 761,494 $ (7,426) 43 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6100 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Transmission & Distribution Division
Pay Full-Time 5100 $ 187,787 $ 213,170 $ 215,435 $ 273,439 $ 114,556 $ 259,320 $ (14,119) Pay Part-Time 5165 - - - - - - -
Overtime 5170 446 267 727 1,000 112 1,000 -
Vacation Buyback 5180 8,182 5,367 8,635 5,000 6,825 7,500 2,500 Benefits 5200 202,017 200,827 122,856 211,156 88,365 166,126 (45,030) Subtotal, Pay and Benefits 398,432 419,631 347,653 490,595 209,858 433,946 (56,649) Department Supplies 5500 18,964 69,479 36,490 60,000 27,636 60,000 - Vehicle Fuel & Oil 5505 29,323 39,182 41,215 42,000 14,841 42,000 - Base Materials 5520 1,790 4,694 3,129 10,000 531 10,000 - Asphalt 5525 4,802 6,857 3,174 8,000 991 8,000 -
Vehicle Repairs 5715 10,209 11,387 13,057 10,000 4,973 10,000 - Info Tech (Telemetry) 5719 - - - 1,000 - - (1,000)
Equipment Repairs 5720 10,675 14,491 17,080 12,000 6,715 12,000 - Bldg. Maintenance and Repair 5740 560 219 820 2,000 177 2,000 - Water Meters 5760 66,446 59,245 57,383 75,000 34,085 75,000 - Tools & Small Equipment 5900 1,197 2,150 1,781 5,000 1,848 5,000 - Engineering Services 6005 - - - 1,500 - 1,500 -
General Contracting 6015 12,020 2,156 7,345 25,000 - 10,000 (15,000) Professional Services 6025 1,011 - 883 7,500 4,207 7,500 - Personnel Service 6035 2,683 1,923 2,114 1,500 636 1,500 - Telephone 6200 1,558 1,533 1,492 1,500 665 1,500 -
Claims Settlement 6360 - - 13,618 - - -
Travel/Conferences/Training 7000 2,433 1,446 7,701 5,000 3,205 6,000 1,000 Certifications 7012 385 330 80 1,000 310 1,000 -
Dues & Subscriptions 7015 144 152 - 500 170 500 -
Subtotal, Services and Supplies 164,200 215,244 207,362 268,500 100,990 253,500 (15,000) Capital Outlay 8000 497,403 4,018 - - - - -
Replace Service Truck (1/2) - - - 39,243 45,000 45,000
Subtotal, Capital Outlay 497,403 4,018 - - 39,243 45,000 45,000 Total: $ 1,060,035 $ 638,893 $ 555,015 $ 759,095 $ 350,091 $ 732,446 $ (26,649) Fund 500
Department 6200
Customer Account Expense
Pay Full-Time 5100 $ 37,643 $ 40,116 $ 40,907 $ 46,621 $ 20,120 $ 44,565 $ (2,056) Overtime 5170 - - - - 17 100 100
Vacation Buyback 5180 1,164 1,074 1,811 1,000 1,792 2,000 1,000 Benefits 5200 39,624 40,695 27,786 37,299 16,247 30,084 (7,215) Subtotal, Pay and Benefits 78,431 81,885 70,504 84,920 38,176 76,749 (8,171) Department Supplies 5500 12,522 13,835 16,741 16,000 7,037 16,000 - Personnel Services 6035 28 233 231 500 65 500 -
Advertising 6300 - - - 200 - 200 -
Total: $ 90,981 $ 95,953 $ 87,476 $ 101,620 $ 45,278 $ 93,449 $ (8,171) 44 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6500 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Collection Division
Pay Full-Time 5100 $ 164,598 $ 191,806 $ 191,171 $ 246,716 $ 101,710 $ 232,786 $ (13,930) Overtime 5170 53 4 1,093 500 66 500 -
Vacation Buyback 5180 6,714 4,159 7,230 4,000 5,611 7,000 3,000 Benefits 5200 176,936 175,222 105,615 194,355 79,216 152,945 (41,410) Subtotal, Pay and Benefits 348,301 371,191 305,109 445,571 186,603 393,231 (52,340) Department Supplies 5500 3,490 16,100 9,065 10,000 2,246 10,000 - Base Materials 5520 292 730 - 2,500 - 2,500 -
Asphalt 5525 758 708 1,940 2,000 - 2,000 -
Software Maintenance 5710 1,250 - 177 2,000 - 500 (1,500) Vehicle Repairs 5715 1,290 1,234 1,811 10,000 658 10,000 - Info Tech (Telemetry) 5719 - - - 2,000 - - (2,000)
Equipment Repairs 5720 1,616 2,147 5,560 5,000 498 5,000 - Building Maintenance/Repairs 5740 383 - 197 2,000 120 2,000 - Tools & Small Equipment 5900 - 108 3,601 5,000 61 5,000 - Engineering Services 6005 - - - 2,500 - - (2,500)
General Contracting 6015 - 9,875 - 1,500 - - (1,500)
Professional Services 6025 200 240 333 - - - -
Personnel Services 6035 2,320 2,062 2,200 1,200 459 1,200 - Telephone 6200 4,220 4,514 4,271 4,500 1,522 4,500 -
Regulatory Permits 6612 3,326 3,453 3,746 3,800 3,945 4,000 200 Regional Fines 6630 - - - 25,000 - 10,000 (15,000)
Regulatory / Compliance Fees 6631 554 - 313 5,000 1,771 3,000 (2,000) Travel/Conferences/Training 7000 148 - - 2,000 1,049 2,000 - Due and Subscriptions 7015 144 152 - 500 140 500 -
Subtotal, Services and Supplies 19,991 41,323 33,214 86,500 12,469 62,200 (24,300) Capital Outlay 8000 - 4,018 - - - - -
Replace Service Truck (1/2) - - - - 39,243 45,000 45,000 Total Capital Outlay - 4,018 - - 39,243 45,000 45,000
Total: $ 368,292 $ 416,532 $ 338,323 $ 532,071 $ 238,315 $ 500,431 $ (31,640) 45 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6600 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Wastewater Treatment Division
Pay Full-Time 5100 $ 293,407 $ 341,505 $ 337,137 $ 427,725 $ 157,905 $ 382,225 $ (45,500) Pay Part-Time 5165 - - - - - - -
Overtime 5170 454 1,831 1,078 1,500 101 1,500 -
Vacation Buyback 5180 9,493 2,821 5,808 4,000 76 4,000 - Benefits 5200 (7,638) 132,978 345,214 321,366 133,949 267,260 (54,106) Subtotal, Pay and Benefits 295,716 479,135 689,237 754,591 292,031 654,985 (99,606) Department Supplies 5500 34,906 54,039 55,473 50,000 26,503 50,000 - Vehicle Fuel & Oil 5505 15,105 21,566 17,466 25,000 5,527 15,000 (10,000) Chemical Supplies 5555 149,690 228,208 295,418 200,000 118,045 250,000 50,000 Lab Supplies 5557 22,547 21,446 21,449 20,500 10,111 20,500 - Vehicle Repairs 5715 18,538 16,428 11,989 15,000 2,892 10,000 (5,000) Info Tech (Telemetry) 5719 763 6,031 1,498 5,000 900 5,000 - Equipment Repairs 5720 51,461 110,331 112,888 80,000 58,595 100,000 20,000 Alarm System Maintenance 5730 2,409 2,182 1,824 1,000 272 1,000 - Building Maintenance/Repair 5740 280 2,208 15,626 10,000 1,121 8,000 (2,000) Bio Solids Management 5766 3,311 4,827 2,403 10,000 2,139 10,000 - Percolation Pond Const. 5770 103,566 108,186 111,235 120,000 - 120,000 - Tools & Equipment 5900 1,868 2,732 9,694 4,000 975 4,000 - Engineering Services 6005 - 12 19,342 7,500 1,650 7,500 - General Contracting 6015 - - - 2,000 - 2,000 -
Professional Services 6025 14,088 23,549 19,846 15,000 1,700 15,000 - Personnel Services 6035 1,523 1,472 2,317 1,000 - 1,000 - Outside Lab Services 6045 21,663 21,658 17,527 17,000 9,482 17,000 - Water 6500 26,565 17,520 16,078 30,000 7,989 20,000 (10,000) Utilities - Electric 6505 253,247 298,317 357,328 340,000 137,301 340,000 - Lab Permit Fees 6605 5,502 3,188 7,519 8,000 5,144 8,000 - Regulatory Permits 6612 11,491 11,961 13,061 15,000 13,257 15,000 - Regional Board Fines 6630 15,000 - 14,955 50,000 - 25,000 (25,000) Regulatory Compliance 6633 15,346 6,177 11,108 15,000 4,655 15,000 - Travel/Conferences/Training 7000 3,280 3,430 1,676 5,000 2,758 5,000 - Application/Certification Fees 7012 458 1,475 1,159 2,500 - 2,500 - Dues & Subscriptions 7015 1,301 1,342 1,034 1,500 791 1,500 - Subtotal, Services and Supplies 773,908 968,285 1,139,913 1,050,000 411,807 1,068,000 18,000 Capital Outlay 8000 29,431 13,296 70,060 - - - -
Replace Service Truck (1/2) - - - - 38,295 45,000 45,000 Replace 4WD truck (1/2) - - - 27,500 - 29,000 1,500
12" wood chipper (1/4) - - - 15,000 13,258 16,500 1,500 Tiger Mower (1/3) - - - 37,500 - - (37,500)
Grit Pump - - - 40,000 - - (40,000)
Loader - - 215,107 215,000 - - (215,000)
Total Capital Outlay 29,431 13,296 285,167 335,000 51,553 90,500 (244,500) Total: $ 1,099,055 $ 1,460,716 $ 2,114,317 $ 2,139,591 $ 755,391 $ 1,813,485 $ (326,106) 46 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6700 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Administration
Pay Full-Time 5100 $ 247,645 $ 286,615 $ 299,449 $ 347,437 $ 142,967 $ 330,111 $ (17,326) Pay Part-Time 5165 2,780 3,501 4,836 5,956 15,385 18,593 12,637 Overtime 5170 - - 7 500 706 1,000 500
Vacation Buyback 5180 3,150 8,806 1,555 6,000 12,549 15,000 9,000 Benefits 5200 191,557 180,882 90,770 150,708 65,976 126,297 (24,411) Subtotal, Pay and Benefits 445,132 479,804 396,617 510,601 237,583 491,001 (19,600) Department Supplies 5500 19,432 25,454 28,101 26,000 9,178 20,000 (6,000) Office Equipment Maintenance 5705 3,163 3,157 3,251 8,500 1,573 3,500 (5,000) Software Maintenance (A) 5710 7,153 7,167 11,725 8,800 9,867 10,000 1,200 Building Repairs 5740 1,384 1,090 840 2,000 420 1,000 (1,000) Network Support (A) 5775 11,483 13,761 8,170 10,660 5,031 10,660 - Website Hosting & Maintenance (A) 5780 257 257 1,173 1,000 435 1,000 - Audit Fees (A) 6000 6,000 6,760 8,600 9,000 683 9,000 - Engineering Services 6005 - - - 5,000 - - (5,000)
Professional Services 6025 1,490 2,394 2,351 10,000 - 5,000 (5,000) Personnel Services 6035 1,302 794 558 1,000 59 1,000 -
Bank Fees 6060 8,227 8,967 9,821 9,000 2,590 9,000 -
Credit Card Fees 6061 22,567 22,850 22,153 26,000 10,967 22,000 (4,000) Telephone 6200 1,387 1,430 1,330 2,000 - 1,500 (500)
Cell Phones 6205 2,647 2,961 3,752 3,000 2,386 4,500 1,500 Internet Service 6210 700 3,123 9,450 8,000 3,140 6,500 (1,500) Property and Liability Insurance (A) 6350 83,047 105,590 119,584 139,915 - 139,915 - Claims Settlement 6360 - - 1,500 - - - -
Utilities 6505 5,881 6,570 7,192 7,000 - 7,000 -
Fortuna Fire District Assessment 6720 - 432 - 450 - 450 - Travel/Conferences/Training 7000 1,232 - 50 5,000 1,833 4,000 (1,000) Dues & Subscriptions 7015 30 101 - - - - -
Bad Debts 7800 4,746 3,883 3,724 10,000 3,974 4,000 (6,000) Subtotal, Services and Supplies 182,128 216,741 243,325 292,325 52,136 260,025 (32,300) Capital Outlay 8000 - - - - - - -
Total Capital Outlay - - - - - - -
Total: $ 627,260 $ 696,545 $ 639,942 $ 802,926 $289,719 $ 751,026 $ (51,900) 47 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Individual Districts
Fund 670 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6505 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Rancho Buena Vista Lift Station
Maintenance District
Beginning Unreserved Fund Balance $ 8,121 $ 2,870 $ 4,409 $ 6,938 $ 6,938 $ 6,938 $ - Revenue: 4,914 7,710 8,776 6,500 576 6,500 -
Expenditures:
Labor Distribution 5195 2,900 2,900 2,900 2,900 - 2,900 - Benefit Distribution 5295 975 975 975 975 - 975 -
Subtotal, Pay and Benefits 3,875 3,875 3,875 3,875 - 3,875 Equipment Repair 5720 3,952 - - - - - -
Administrative Charge 6055 250 250 250 250 - 250 -
Utilities 6505 474 418 501 365 186 365 -
County Admin Fee 6700 - 14 7 10 - 10 -
Subtotal, Services and Supplies 4,676 682 758 625 186 625 - 8,551 4,557 4,633 4,500 186 4,500 -
Annual Operating Activity (3,637) 3,153 4,143 2,000 390 2,000 - Depreciation Expense 9100 1,614 1,614 1,614 1,614 - 1,614 - Ending Unreserved Fund Balance $ 2,870 $ 4,409 $ 6,938 $ 7,324 $ 7,328 $ 7,324 $ - 48 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 671 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6510 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Kenwood Meadows Lift Station
Beginning Unreserved Fund Balance $ 24,068 $ 18,670 $ 18,077 $ 21,651 $ 21,651 $ 21,651 $ - Revenue: 3,328 5,758 9,260 6,000 1,036 6,000 -
Expenditures:
Labor Distribution 5195 2,900 2,900 2,900 2,900 - 2,900 - Benefit Distribution 5295 975 975 975 975 - 975 -
Subtotal, Pay and Benefits 3,875 3,875 3,875 3,875 - 3,875 - Equipment Repair 5720 3,952 - - - - - -
Administrative Charge 6055 250 250 250 250 - 250 -
Utilities 6505 649 1,646 988 500 312 750 250
County Admin Fee 6700 - 15 8 10 - 10 -
Subtotal, Services and Supplies 4,851 1,911 1,246 760 312 1,010 250 8,726 5,786 5,121 4,635 312 4,885 250
Annual Operating Activity (5,398) (28) 4,139 1,365 724 1,115 (250) Depreciation Expense 9100 - 565 565 3,619 - 3,619 -
Ending Unreserved Fund Balance $ 18,670 $ 18,077 $ 21,651 $ 19,397 $ 22,375 $ 19,147 $ (250) Fund 672
Department 6515
Forest Hills Booster Station
Beginning Unreserved Fund Balance $ 31,526 $ 15,245 $ 19,408 $ 25,653 $ 25,653 $ 25,653 $ - Revenue: 9,363 26,438 31,739 22,000 2,198 22,000 -
Expenditures:
Labor Distribution 5195 9,000 9,000 9,000 9,000 - 9,000 - Benefit Distribution 5295 1,850 1,850 1,850 1,850 - 1,850 - Subtotal, Pay and Benefits 10,850 10,850 10,850 10,850 - 10,850 - Equipment Repairs 5720 3,952 - - 2,000 - 2,000 -
Administrative Charge 6055 250 250 250 250 - 250 -
Utilities 6505 2,592 3,155 6,384 2,200 3,223 6,000 3,800 County Admin Fee 6700 - 20 10 10 - 10 -
Subtotal, Services and Supplies 6,794 3,425 6,644 4,460 3,223 8,260 3,800 17,644 14,275 17,494 15,310 3,223 19,110 3,800
Annual Operating Activity (8,281) 12,163 14,245 6,690 (1,025) 2,890 (3,800) Depreciation Expense 9100 8,000 8,000 8,000 8,000 - 8,000 - Ending Unreserved Fund Balance $ 15,245 $ 19,408 $ 25,653 $ 24,343 $ 24,628 $ 20,543 $ (3,800) 49 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 673 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6520 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Forest Hills Estates Storm Water
Beginning Unreserved Fund Balance $ 11,291 $ 10,856 $ 11,637 $ 14,008 $ 14,008 $ 14,008 $ - Revenue: 5,360 6,600 8,178 6,500 567 6,500 -
Expenditures:
Labor Distribution 5195 2,900 2,900 2,900 2,900 - 2,900 - Benefit Distribution 5295 975 975 975 975 - 975 -
Subtotal, Pay and Benefits 3,875 3,875 3,875 3,875 - 3,875 - Supplies - High Rock Crew 5600 - - - 200 - 200 -
Administrative Charge 6055 225 225 225 225 - 225 -
County Admin Fee 6700 - 24 12 10 - 10 -
Subtotal, Services and Supplies 225 249 237 435 - 435 - 4,100 4,124 4,112 4,310 - 4,310 -
Annual Operating Activity 1,260 2,476 4,066 2,190 567 2,190 - Depreciation Expense 9100 1,695 1,695 1,695 1,695 - 1,695 - Ending Unreserved Fund Balance $ 10,856 $ 11,637 $ 14,008 $ 14,503 $ 14,575 $ 14,503 $ - Fund 674
Department 6522
Dove Subdivision Storm Water
Beginning Unreserved Fund Balance $ 1,466 $ 1,251 $ 1,602 $ 2,664 $ 2,664 $ 2,664 $ - Revenue: 851 1,430 2,135 1,200 235 1,200 -
Expenditures:
Labor Distribution 5195 80 80 80 80 - 80 -
Benefit Distribution 5295 20 20 20 20 - 20 -
Subtotal, Pay and Benefits 100 100 100 100 - 100 -
Administrative Charge 6055 25 25 25 25 - 25 -
County Admin Fee 6700 - 13 7 5 - 5 -
Subtotal, Services and Supplies 25 38 32 30 - 30 -
125 138 132 130 - 130 -
Annual Operating Activity 726 1,292 2,003 1,070 235 1,070 - Depreciation Expense 9100 941 941 941 941 - 941 -
Ending Unreserved Fund Balance $ 1,251 $ 1,602 $ 2,664 $ 2,793 $ 2,899 $ 2,793 $ - 50 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 675 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6524 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Gulliksen Subdivision Storm Water
Beginning Unreserved Fund Balance $ 2,776 $ 2,351 $ 3,037 $ 5,114 $ 5,114 $ 5,114 $ - Revenue 1,768 2,890 4,275 2,500 460 2,500 -
Expenditures
Labor Distribution 5195 80 80 80 80 - 80 -
Benefit Distribution 5295 20 20 20 20 - 20 -
Subtotal, Pay and Benefits 100 100 100 100 - 100 -
Supplies - High Rock Crew 5600 - - - 200 - 200 -
Administrative Charge 6055 25 25 25 25 - 25 -
County Admin Fee 6700 - 11 5 5 - 5 -
Subtotal, Services and Supplies 25 36 30 230 - 230 -
125 136 130 330 - 330 -
Annual Operating Activity 1,643 2,754 4,145 2,170 460 2,170 - Depreciation Expense 9100 2,068 2,068 2,068 2,068 - 2,068 - Ending Unreserved Fund Balance $ 2,351 $ 3,037 $ 5,114 $ 5,216 $ 5,574 $ 5,216 $ - Fund 676
Department 6525
Drainage Assessment Area 2009-01
Astor Subdivision
Beginning Unreserved Fund Balance $ 1,925 $ 1,409 $ 2,011 $ 4,231 $ 4,231 $ 4,231 $ - Revenue: 2,316 3,446 5,058 3,000 451 3,000 -
Expenditures:
Labor Distribution 5195 80 80 80 80 - 80 -
Benefit Distribution 5295 20 20 20 20 - 20 -
Subtotal, Pay and Benefits 100 100 100 100 - 100 -
Administrative Charge 6055 25 25 25 25 - 25 -
County Admin Fee 6700 - 12 6 5 - 5 -
Subtotal, Services and Supplies 25 37 31 30 - 30 -
125 137 131 130 - 130 -
Annual Operating Activity 2,191 3,309 4,927 2,870 451 2,870 - Depreciation Expense 9100 2,707 2,707 2,707 2,707 - 2,707 - Ending Unreserved Fund Balance $ 1,409 $ 2,011 $ 4,231 $ 4,394 $ 4,682 $ 4,394 $ - 51 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 677 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 6526 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments Sewer Maintenance Fee Area 2009-02
Astor Subdivision Lift Station
Beginning Unreserved Fund Balance $ (3,325) $ (4,509) $ (3,951) $ (18,857) $ (18,857) $ (18,857) $ - Revenue: 5,604 5,945 6,273 6,000 (91) 6,000 -
Expenditures:
Labor Distribution 5195 2,900 2,900 2,900 2,900 - 2,900 - Benefit Distribution 5295 975 975 975 975 - 975 -
Subtotal, Pay and Benefits 3,875 3,875 3,875 3,875 - 3,875 - Equipment Repair 5720 1,471 - 2,534 - - - -
General Contracting 6015 - - 5,303 - 3,779 3,800 3,800
Administrative Charge 6055 250 250 250 250 - 250 -
Utilities 6505 392 451 7,999 265 (80) 265 -
County Admin Fee 6700 - 11 6 5 - 5 -
Subtotal, Services and Supplies 2,113 712 16,092 520 3,699 4,320 3,800 5,988 4,587 19,967 4,395 3,699 8,195 3,800
Annual Operating Activity (384) 1,358 (13,694) 1,605 (3,790) (2,195) (3,800) Depreciation Expense 9100 800 800 1,212 800 - 800 -
Ending Unreserved Fund Balance $ (4,509) $ (3,951) $ (18,857) $ (18,052) $ (22,647) $ (21,852) $ (3,800) Fund 678
Department 6527
Drainage Assessment Area 2010-03
Wright Subdivision
Beginning Unreserved Fund Balance $ 1,309 $ 1,057 $ 1,465 $ 2,737 $ 2,737 $ 2,737 $ - Revenue 1,566 2,231 3,093 2,000 283 2,000 -
Expenditures
Labor Distribution 5195 80 80 80 80 - 80 -
Benefit Distribution 5295 20 20 20 20 - 20 -
Subtotal, Pay and Benefits 100 100 100 100 - 100 -
Administrative Charge 6055 25 25 25 25 - 25 -
County Admin Fee 6700 - 5 3 - - - -
Subtotal, Services and Supplies 25 30 28 25 - 25 -
125 130 128 125 - 125 -
Annual Operating Activity 1,441 2,101 2,965 1,875 283 1,875 - Depreciation Expense 9100 1,693 1,693 1,693 1,693 - 1,693 - Ending Unreserved Fund Balance $ 1,057 $ 1,465 $ 2,737 $ 2,919 $ 3,020 $ 2,919 $ - 52 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Enterprise Fund
Transportation Transit
Fund 590 2021-22 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Department 5000 Actual Actual Actual Budget thru 12-2024 Estimate Adjustments History of Expenditures
Pay Full-Time 5100 $ 65,091 $ 72,717 $ 69,007 $ 83,039 $ 32,886 $ 73,940 $ (9,099) Pay Part-Time 5165 36,379 46,202 45,979 49,688 22,281 48,701 (987) Overtime 5170 - - - - 10 100 100
Vacation Buyback 5180 (660) 369 2,152 500 2,360 3,000 2,500 Benefits 5200 64,836 90,672 70,041 88,075 37,931 64,984 (23,091) Subtotal, Pay and Benefits 165,646 209,960 187,179 221,302 95,468 190,725 (30,577) Department Supplies 5500 255 1,122 690 800 211 800 -
Vehicle Fuel & Oil 5505 15,959 17,582 19,705 17,000 8,735 17,000 - Repairs 5715 4,538 6,861 3,475 5,500 3,345 5,500 -
Personnel Services 6035 2,497 1,283 2,675 1,000 457 1,000 - Telephone 6200 241 1,207 338 1,000 351 1,000 -
Advertising 6300 120 120 120 200 120 200 -
Insurance (A) 6350 10,500 14,082 16,134 18,099 - 18,099 - Travel/Conferences/Training 7000 2,501 1,526 895 3,000 17 3,000 - Dues & Subscriptions 7015 - 615 - 650 - 650 -
Subtotal, Services and Supplies 36,611 44,398 44,032 47,249 13,236 47,249 - Senior Bus Total: $ 202,257 $ 254,358 $ 231,211 $ 268,551 $ 108,704 $ 237,974 $ (30,577) Fund 590
Department 5050
Public Transit
HTA- Contract Services 6620 163,697 $ 168,659 $ 177,097 $ 194,000 $ 194,813 $ 195,000 $ 1,000 Transit Total: 163,697 168,659 177,097 194,000 194,813 195,000 1,000 Fund Total: $ 365,954 $ 423,017 $ 408,308 $ 462,551 $ 303,517 $ 432,974 $ (29,577) 53 Section 4
Capital Improvement
Projects
54 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Budget thru 12-2024 Estimate Adjustments
General Fund Fund
9104 PD Facility Remodel Project 100 $ 750,455 $ 1,600,000 $ - $ - $ - $ - 9106 Rohner Park Basketball Expansion 100 37,965 - - - - - 9127 Monday Club Chimney Reconstruction 100 - - - 918 89,625 89,625 9377 City Hall Remodel Project 100 - - - 67,055 105,000 105,000 9104 PD Facility Remodel Project 101 - 1,309,093 40,000 67,410 67,410 27,410 9994 Annual Paving Contract 101 181,605 124,999 75,000 37,236 83,500 8,500 9373 Citywide Stormdrain Maintenance Project 101 8,705 53,059 295,000 55,920 214,100 (80,900) 9379 Newburg Park Expansion Project 101 14,574 11,754 850,000 - 50,000 (800,000) 9100 Stormdrain Infrastructure Vulnerability Assessment 101 15,054 19,041 - - - - 9101 Prop 1 LID 12th Street Project 101 78,151 22,031 - - - - 9105 General Park Acquisition and Improvements 101 - - 60,000 - 30,000 (30,000) 9106 Rohner Park Basketball Expansion 101 114,371 103,617 - - - - 1,200,880 3,243,594 1,320,000 228,539 639,635 (680,365) CDBG Funds
9977 Library, City Hall, Bus Stops & Curb Ramps ADA Barrier Removal 830 8,227 293,258 80,000 168,669 170,000 90,000 8,227 293,258 80,000 168,669 170,000 90,000
Special Revenue Funds
9104 PD Facility Remodel Project 180 - - - 80,000 80,000 80,000 - - - 80,000 80,000 80,000
Drainage Projects - Capital Grant Funds
9374 Jameson Creek Culvert Replacement Project 359 - - - - - - 9374 Jameson Creek Culvert Replacement Project 350 - - - - - - 9123 Mill Creek Habitat Connectivity Project 350 - 183,884 825,000 146,558 700,000 (125,000) 9128 Clean CA Gateway Project 350 - - - 131,718 387,838 387,838 9100 Stormdrain Infrastructure Vulnerability Assessment 351 45,161 53,479 - - - - 9101 Prop 1 LID 12th Street Project 352 409,237 667,758 - - - - $ 454,398 $ 905,121 $ 825,000 $ 278,276 $ 1,087,838 $ 262,838 55 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Budget thru 12-2024 Estimate Adjustments
Street Projects - Special Revenue Funds
9500 Paving Projects/Surveys/Studies 140 $ 19,370 $ - $ - $ - $ - $ - 9979 Redwood Way Reconstruction (City Match) 140 - - - - - - 9112 12th Street Interchange Modernization Project 140 - - - - - - 9113 Kenmar and Ross Hill Road Intersection Improvement Project 140 28,635 147 - - - - 9120 Traffic Signal Cabinet Improvements 140 7,539 15,668 75,000 - 12,000 (63,000) 9653 Citywide Micro surfacing 260 22,329 - - - - -
9994 Annual Paving Contract 260 - - - - - -
9073 Citywide Concrete Project 260 - - - - - -
9994 Annual Paving Contract 290 - 104,538 - - - -
9997 SB1 Paving Projects 290 - - 500,000 88,640 125,000 (375,000) 77,873 120,353 575,000 88,640 137,000 (438,000)
Street Projects- Capital Grant Funds
9978 Kenmar Interchange Improvement Project 270 132,319 23,339 2,600,000 - 400,000 (2,200,000) 9979 Redwood Way Reconstruction 270 - - - - - -
9112 12th Street Interchange Modernization Project 270 106,628 278,579 650,000 165,979 550,000 (100,000) 9103 Local Road Safety Plan 273 - - - - - -
9653 Citywide Micro surfacing 275 100,000 - 50,000 - 50,000 - 9994 Annual Paving Contract 275 1,958 100,133 100,000 100,000 100,000 - 9073 Citywide Concrete Project 275 50,000 5,000 95,000 - 60,000 (35,000) $ 390,905 $ 407,051 $ 3,495,000 $ 265,979 $ 1,160,000 $ (2,335,000) 56 City of Fortuna
FY 2024-25 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2024-25 YTD 2024-25 Mid-Year Budget Actual Actual Budget thru 12-2024 Estimate Adjustments
Water Capital Projects Fund
0925 Water Tank Recoating Project 510 $ 347,288 $ 646,327 $ - $ - $ - $ - 9066 Corrosion Control Facility Piping Project 510 57,009 - 300,000 65,360 200,000 (100,000) 9068 Ditch by Drake Hill Lift Station Rehabilitation 510 - - - - - - 9370 Vancil Reservoir Site Rehabilitation Project 510 75,042 21,381 200,000 - 50,000 (150,000) 9102 Kenmar/Drake Hill Station Stationary GenSets 510 61,813 31,875 - - - - 9107 Tesla Battery Backup Project at CCF 510 - - - - - - 9108 Downtown Water Line Replacement 510 - - 160,000 - 35,000 (125,000) 9109 Water System Asset Management Plan 510 - - 150,000 - - (150,000) 9114 Corp Yard Generator Project 510 47,048 15,860 - - - - 9116 Lower Barney Drainage and Culvert Repair 510 - - 100,000 - - (100,000) 9990 Annual Water Valve Replacement Project 510 - - 150,000 - - (150,000) 9124 Carson Woods Waterline Replacement Project 510 - 81,060 132,500 22,102 50,000 (82,500) 9969 Corp Yard Roofing Project 510 70,266 1,658 - - - - 658,466 798,161 1,192,500 87,462 335,000 (857,500)
Water Capital Projects - Capital Grant Funds
9102 Kenmar/Drake Hill Station Stationary GenSets 351 185,440 95,140 - - - - 185,440 95,140 - - - -
Wastewater Capital Projects Fund
0171 NPDES Compliance 560 147,584 467,168 1,500,000 290,692 600,000 (900,000) 9969 Corp Yard Roofing Project 560 69,246 1,658 - - - - 9101 Prop 1 LID 12th Street Project 560 22,648 - - - - - 9110 Sewer System Model & Master Plan 560 131,465 64,972 60,000 - 15,000 (45,000) 9125 WWTP Secondary Clarifier Recoating Project 560 - - 200,000 - - (200,000) 9114 Corp Yard Generator Project 560 2,181 15,860 - - - - 9121 P Street Sewer Replacement Project 560 13,191 864 150,000 13,878 158,193 8,193 9122 Sanitary Sewer CCTV Project 560 - - 700,000 1,080 725,000 25,000 9126 WWTP Strongs Creek Meter Box Concrete Rehab 560 - - 40,000 - - (40,000) 9975 Digester Maintenance 560 - - - - - -
9976 Sewer Lining Project 560 - - 200,000 - 35,000 (165,000) 386,315 550,522 2,850,000 305,650 1,533,193 (1,316,807) Total: $ 3,362,504 $ 6,413,200 $ 10,337,500 $ 1,503,215 $ 5,142,666 $ (5,194,834) 57