2ba._FY_2025-26_Mid-Year_Budget_Review_2-2-26 — Fortuna City Council, February 2, 2026

CITY OF FORTUNA

MID-YEAR BUDGET REVIEW
FISCAL YEAR 2025-2026
Table of Contents
PAGE
Fund Summaries
FY 24-25 General Fund Summary 2
FY 25-26 General Fund Summary 3
FY 25-26 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
2025‐26 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
2025‐26
4 Section 1
Fund Summaries
1 2023-24 Actual 2024-25 Actual Difference
SOURCES:

Revenues:

Taxes and Fees $ 7,591,667 $ 7,609,107 $ 17,440
Non-recurring Receipts 804,962 329,492 (475,470)
Transfers from Other Funds - - -
Total Sources 8,396,629 7,938,599 (458,030)
USES:

Operating Budgets:

Salaries and Benefits 4,375,066 5,205,269 830,203
Service and Supplies 1,765,722 2,126,563 360,841
Capital Outlay 354,679 82,924 (271,755)
Projects 1,600,000 204,051 (1,395,949)
Debt Service - - -
Development Fund Support 130,515 216,781 86,266
River Lodge Fund Support 97,087 153,275 56,188
Transfers to Other Funds 62,467 130,479 68,012
Total Uses 8,385,536 8,119,342 (266,194)
Net Sources (Uses) $ 11,093 $ (180,743) $ (191,836)
Fiscal Year 2024-25 Fund Summary - General Fund
2 Adopted
Budget
YTD thru
12-2025
% of Budget Mid Year Est Mid-Year
Adjustments
Property Tax $ 650,000 $ - 0% $ 680,000 $ 30,000
Property Tax In-lieu/VLF 1,590,000 19,157 1% 1,590,000 - Sales Tax 2,168,500 722,789 33% 2,158,500 (10,000)
Transient Occupancy Tax 720,000 272,650 38% 700,000 (20,000) Franchise Fees 546,000 89,752 16% 535,000 (11,000)
Business Licenses 100,000 98,705 99% 100,000 -
Parks and Recreation 324,500 131,615 41% 278,600 (45,900) Police 568,550 302,883 53% 554,800 (13,750)
Successor Agency 200,000 100,000 50% 200,000 -
Other 597,193 508,614 85% 712,293 115,100
TOTAL $ 7,464,743 $ 2,246,165 30% $ 7,509,193 $ 44,450
Adopted
Budget
YTD thru
12-2025
% of Budget Mid Year Est Mid-Year
Adjustments
City Council $ 40,982 $ 12,515 31% $ 40,699 $ (283)
City Attorney 50,000 15,698 31% 50,000 -
City Manager 158,492 70,377 44% 159,612 1,120
City Clerk 68,529 31,777 46% 70,051 1,522
General Government 278,680 137,531 49% 364,120 85,440
Risk HR 689,647 76,761 11% 691,542 1,895
Community Promotion 125,135 54,995 44% 125,106 (29)
Finance 212,293 102,364 48% 213,123 830
Police 4,414,089 2,269,152 51% 5,781,624 1,367,535
Community Development 194,597 99,825 51% 218,149 23,552 Parks & Recreation 1,245,331 485,872 39% 1,101,767 (143,564) Public Works 419,295 183,481 44% 383,108 (36,187)
TOTAL $ 7,897,070 $ 3,540,348 45% $ 9,198,901 $ 1,301,831 General Fund Revenues 2025-26
General Fund Department Operating Expenses 2025-26
3 Adopted Budget Mid‐Year Estimate
SOURCES:

Revenues $ 7,509,193 7,464,743 $
Transfers from Other Funds 700,000 700,000 Total Sources 8,209,193 8,164,743 USES:

Operating Expenses 7,897,070 9,198,901 Debt Service ‐ ‐ Capital Improvement Projects 20,000 20,000 Transfer to Development Fund 241,935 138,217 Transfer to Riverlodge Fund 308,521 263,989 Transfer to Streets Fund 194,407 226,188 Total Uses 9,963,764 8,545,464
Net Sources (Uses) $ (1,754,571) (380,721) $ Fiscal Year 2025‐26 Fund Summary ‐ General Fund
4 Adopted Budget Mid‐Year Estimate
SOURCES:

Charges for Services $ 3,312,000 3,312,000 $ Miscellaneous 265,000 250,000
Total Sources 3,577,000 3,562,000 USES:

Operating Budgets 2,709,798                       2,665,551 Debt Service 397,025                          397,025
Projects                       2,695,000 2,695,000
Total Uses                       5,757,576 5,801,823
Net Sources (Uses) $                  (2,180,576) (2,239,823) $ Adopted Budget Mid‐Year Estimate
SOURCES:

Charges for Services $ 5,494,000 5,494,000 $ Miscellaneous 431,000 423,000
Total Sources 5,925,000 5,917,000 USES:

Operating Budgets 3,902,267                       3,779,018 Debt Service 688,844                          688,844
Projects                       6,986,000 6,740,000
Total Uses                     11,453,862 11,331,111
Net Sources (Uses) $                  (5,528,862) (5,414,111) $ Fiscal Year 2025‐26 Fund Summary ‐ Water Fund
Fiscal Year 2025‐26 Fund Summary ‐ Wastewater Fund
5 Section 2
Revenues
6 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Taxes and Licenses
Property Taxes 4010 $ 647,719 $ 666,814 $ 714,414 $ - 650,000 $ 680,000 $ 30,000 $ Sales & Use Tax 4030 2, 2,129,109 2, 207,165 2, 142,354 168,500 2,158,500 722,789 (10,000) Transient Occupancy Tax (10%) 4060 782,808 722,447 710,119 720,000 700,000 272,650 (20,000) Humboldt Tourism Asmt Admin 4061 1,435 1,528 1,344 1,400 884 1,400 - Franchise - Gas & Electric 4065 153,538 156,567 164,417 - 165,000 165,000 - Franchise - Garbage 4070 240,736 260,890 265,708 63,297 265,000 265,000 - Franchise - Cable TV 4075 126,420 124,845 116,164 26,455 116,000 105,000 (11,000) Business License Tax 4080 99,337 106,443 102,165 98,705 100,000 100,000 - Real Property Transfer Tax 4085 48,979 40,608 42,136 30,000 - 30,000 - 4,221,803 4,295,585 4,258,821 4,215,900 1,184,780 4,204,900 (11,000) Interest, Loans, and Rents
Interest Income 4100 240,381 604,187 564,179 200,000 250,000 115,186 50,000 Other Rents 4150 720 600 120 600 120 600 -
Tower Rental 4155 58,126 65,420 55,131 41,500 18,659 41,500 - Parking Lot Rental 4156 2,379 2,256 2,450 2,500 1,459 2,500 - Storage Container Rental 4157 1,200 1,200 1,650 1,200 500 1,200 - Space Rent - Corp Yard 4158 3,000 3,000 3,000 3,000 1,500 3,000 - 312,857 669,612 626,530 248,800 137,424 298,800 50,000
Intergovernmental
Motor Vehicle In-Lieu 4200 1, 1,443,652 1, 537,780 1, 618,514 19,157 590,000 1,590,000 - Homeowners Exemption 4255 6,270 6,306 6,392 6,200 - 6,200 - State Mandates 4910 9,088 6,109 30,605 10,000 38,959 39,000 29,000 Reimbursement Revenue 4801 34,334 110,845 58,629 5,000 12,386 15,000 10,000 1,566,912 1,587,472 1,714,140 1,611,200 70,502 1,650,200 39,000 Police Services
Public Safety/Prop. 172 4035 21,736 33,998 28,653 29,600 - 29,600 - Finger Prints 4500 37,583 38,174 30,280 38,000 15,893 32,000 (6,000) Special Services/Alarm Fees 4505 36,427 16,484 25,390 25,000 5,400 15,000 (10,000) Vehicle Impound Fees 4508 18,875 18,425 11,700 18,000 10,645 20,000 2,000 Animal License 4510 29,813 32,927 34,026 36,000 12,636 34,000 (2,000) Animal Control Charges 4512 5,768 6,131 3,300 5,000 2,808 5,500 500 Bicycle License 4514 4 6 6 - 4 - -
Fireworks Permit 4515 50 50 40 50 10 50 -
Other Fines 4520 15,847 15,746 11,682 15,000 - 15,000 - Parking Violation Fines 4525 3,165 3,658 3,791 3,000 1,079 3,000 - Parking Fines - Ferndale 4527 238 125 355 - 123 250 250 Motor Vehicle Abatement 4560 17,768 16,244 16,324 16,000 - 16,000 - Accident Reports 4564 2,322 3,380 2,280 2,000 1,511 2,500 500 Post Grant Reimbursement 4565 23,077 17,521 14,509 15,000 1,156 10,000 (5,000) Dispatch - Ferndale Police 4570 42,280 38,600 51,800 51,800 30,217 51,800 - Dispatch - Rio Dell Police 4571 75,940 69,200 101,800 59,383 101,800 101,800 - Dispatch - Fortuna Fire 4572 27,300 27,300 27,300 27,300 15,925 27,300 - State COPS Grant 4580 164,501 177,430 185,271 177,000 180,000 134,917 3,000 Remote Access Network (RAN) 4585 9,696 9,812 6,704 8,000 11,176 11,000 3,000 512,282 545,319 555,211 568,550 302,883 554,800 (13,750) 7 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Revenue Detail
Revenues (continued) 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Parks & Recreation
Park Use Fees 4300 24,546 18,226 23,400 58,000 19,655 45,000 (13,000) Playgroup Grant 4301 6,233 3 10,970 15,000 583 600 (14,400) Pavilion Use Fees 4305 10,535 15,454 14,585 12,000 11,819 20,000 8,000 Vending Machines 4306 2,713 3,596 2,119 2,500 568 2,000 (500) Skate Revenue 4307 44,815 29,381 38,394 40,000 16,168 35,000 (5,000) Pavillion Drop-ins 4308 11,452 5,556 12,137 10,000 6,475 12,000 2,000 Recreation Program Fees 4310 89,697 82,094 119,862 49,667 120,000 100,000 (20,000) Break Camps Revenue 4311 7,200 20,205 14,935 15,000 5,154 12,000 (3,000) Youth Sports 4312 20,905 9,760 17,414 20,000 16,060 20,000 - Adult Leagues 4315 38,188 26,708 31,180 32,000 5,466 32,000 - 218,586 286,449 247,228 324,500 131,615 278,600 (45,900) Other Revenues
Bus License Penalties 4930 5,905 4,068 5,852 4,000 4,839 5,000 1,000 Restitution 4575 - - - - - - -
Admin Fees - Other 4840 1,325 1,325 1,325 1,325 - 1,325 - Admin - Successor Agency 4840 200,000 200,000 200,000 200,000 200,000 100,000 - 205,393 207,230 207,177 205,325 104,839 206,325 1,000
Total Recurring Revenue 7,037,833 7,591,667 7,609,107 7,174,275 1,932,043 7,193,625 19,350 Non-Recurring Revenue:

Successor Agency Loans 4110 240,000 214,028 262,498 285,468 285,468 285,468 - Sale of Property 4810 6,209 - 4,085 - 2,543 2,500 2,500 Administrative Fines 4820 1,100 550 1,400 - - - -
Sale of Recovered Property 4920 12 1,000 - - 600 600 600 Grant Revenue 4600 - 38,000 577,440 - 16,630 17,000 17,000 Misc. Revenues/Donations 4900 6,173 1,558,575 23,509 5,000 8,881 10,000 5,000 Transfers In 4800 - - - - 700,000 700,000 -
Total Non-Recurring Revenue 1,800,125 804,962 329,492 990,468 314,122 1,015,568 25,100 Total General Fund Revenue: $ 8,837,958 $ 8,396,629 $ 7,938,599 $ 8,164,743 $ 2,246,165 $ 8,209,193 $ 44,450 Measure E
Fund 101
Taxes:

Supp. Transaction & Use Tax 4032 1, 1,844,883 1,916,923 938,466 1,884,000 679,854 1,913,500 29,500 Reimbursement Revenue 4801 - - - - - - -
Total Measure E Fund Revenue: 1,844,883 $ $ 1,938,466 $ 1,916,923 $ 1,884,000 $ 679,854 $ 1,913,500 $ 29,500 8 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Police Department Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Funds 180, 183, 184, 186, 188, 189
Asset Seizure Fund 180-4590 $ 4,640 87,660 $ 374 $ - $ 76 $ 200 $ 200 $ Every 15 Minute 183-4900 17,229 - 3,000 - - - -
Recovered Property 184-4595 1,442 526 1,463 - 328 750 750 Distributor Opioid Abatement 185-4900 39,256 60,670 163,794 40,000 69,235 100,000 60,000 Dept of Alcohol Beverage Control 188-4650 449 2,649 - - - - - Measure Z 189-4650 321,361 153,215 356,338 380,000 380,000 - - 472,866 216,231 524,969 420,000 69,639 480,950 60,950
Development Review
Fund 120
Building Permits 4400 200,347 245,979 263,236 260,000 72,028 220,000 (40,000) Building Plan Check Fees 4405 51,810 40,330 61,151 58,000 12,946 40,000 (18,000) Engineering Inspection Fees 4410 5,942 2,735 7,260 5,000 3,200 6,500 1,500 Engineering Plan Check Fees 4415 1,867 220 - 2,000 3,071 6,000 4,000 Subdivision Application Fees 4420 11,721 7,887 3,250 12,000 29,073 40,000 28,000 Planning Fees 4425 8,321 4,821 32,983 24,000 38,253 60,000 36,000 Technology Surcharge 4440 - - 332 16,500 - 5,000 (11,500) General Plan Surcharge 4445 - - 1,071 33,000 2,683 12,000 (21,000) 325,640 256,340 369,283 410,500 161,254 389,500 (21,000) River Lodge/Monday Club
Fund 160
River Lodge Rent 4330 113,826 115,270 123,769 124,000 67,683 130,000 6,000 Kitchen Rental 4331 14,875 17,838 18,475 15,000 9,600 19,000 4,000 Linen Rental 4333 7,812 9,133 11,576 8,000 4,063 8,000 - Catering Services 4334 4,908 7,756 3,494 4,000 750 1,000 (3,000) Wedding Packages 4335 27,350 32,107 41,050 32,000 13,500 30,000 (2,000) Bridal Faire 4336 6,215 - 4,150 5,000 1,500 3,750 (1,250) Craft Faire 4337 5,325 5,000 6,750 6,000 5,963 6,000 -
Miscellaneous Revenue 4900 56,742 941 136 - 25,696 25,700 25,700 Monday Club Rent 4320 28,155 27,825 26,285 25,000 11,275 24,000 (1,000) Monday Club Linen Rental 4322 - 264 - - - - -
266,652 214,690 235,685 219,000 140,030 247,450 28,450
Museum
Fund 165
Museum Revenue 4340 3,064 3,106 2,217 3,000 895 2,000 (1,000) Museum Donations 4850 759 - 848 500 775 1,000 500
Interest Income 4100 992 336 1,058 - 253 500 500
4,815 3,442 4,123 3,500 1,923 3,500 -
Rohner Community Recreation and Park District
Fund 110
Rohner Recreation District 4345 27,698 23,910 28,256 27,000 596 27,000 - Grant Revenue 4650 - - - - -
27,698 23,910 28,256 27,000 596 27,000 -
Fortuna Transit
Fund 590
Allocation From TDA Transit Tax 4351 381,987 440,626 447,635 419,877 204,554 419,877 - Bus Rider Fees 4360 16,257 15,628 24,929 20,000 6,482 15,000 (5,000) Reimbursement Revenue 4801 600 1,499 561 2,000 - - (2,000) Interest Income 4100 (2,955) 1,583 (1,996) - 1,492 2,000 2,000 400,697 454,528 471,129 441,877 212,528 436,877 (5,000) Business Improvement District
Fund 250
City Wide Assessment Fee 4050 38,257 37,386 - 16,500 14,775 16,500 - Downtown Assessment Fee 4051 12,652 11,943 - - - - -
Redwood Village Assessment 4052 10,236 9,141 - - - - -
Strong's Creek Plaza 4053 5,032 5,100 - - - - -
Miscellaneous Revenue 4900 1,305 1,750 4,400 - - - -
Transfer Out- FBID 4054 - 26,538 - - - - -
67,482 91,858 4,400 16,500 14,775 16,500 -
9 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Solid Waste Program Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Fund 210
Transfer Station Fees 4450 23,070 23,770 22,627 24,000 9,163 23,000 (1,000) Interest Income 4100 5,165 1,188 5,147 500 1,172 2,000 1,500 28,235 24,958 27,774 24,500 10,335 25,000 500
Water
Fund 500/510
Water Service Charges 4700 2,370,434 2,344,728 2,828,737 3,312,000 1,721,702 3,312,000 - Other Utilities Revenue 4715 31,945 30,354 25,103 28,000 11,586 25,000 (3,000) Meter Connection Fees 4720 41,939 33,599 57,415 30,000 14,772 30,000 - Delinquent Payment Penalty 4730 11,204 10,326 13,826 12,000 7,580 15,000 3,000 Interest Income 4100 163,684 57,089 177,735 50,000 41,036 80,000 30,000 Reimbursement Revenue 4801 273,500 8,618 - - - - -
2,749,596 2,627,824 3,102,816 3,432,000 1,796,676 3,462,000 30,000 Water Capital Connection 4735 32,475 56,810 148,177 50,000 8,032 25,000 (25,000) Miscellaneous Revenue 4900 - 61,664 - - - - -
Interest Income - Capital 4100 105,936 224,411 224,171 80,000 46,974 90,000 10,000 224,410 256,886 372,348 130,000 55,006 115,000 (15,000) Wastewater
Fund 550/560
Wastewater Service Charges 4705 3,507,554 3,498,167 4,478,533 5,494,000 2,720,552 5,494,000 - Other Revenues 4715 78,760 1,046 - 5,000 - 5,000 -
Delinquent Payment Penalty 4730 18,680 17,489 24,433 18,000 13,172 26,000 8,000 Interest Income 4100 254,464 94,679 277,703 80,000 66,074 120,000 40,000 Reimbursement Revenue 4801 - - - - - - -
3,859,458 3,611,381 4,780,669 5,597,000 2,799,798 5,645,000 48,000 Wastewater Capital Connection 4735 145,270 120,968 173,459 120,000 50,317 100,000 (20,000) Interest Income - Capital 4100 184,794 482,094 438,897 200,000 81,821 180,000 (20,000) 330,064 603,062 612,356 320,000 132,138 280,000 (40,000) Transportation Development Act
Funds 260, 265
TDA allocation to Non-Transit 4350 222,350 60,047 29,681 - 29,681 - - TDA 2% Set-Aside 4355 13,561 12,333 - 9,175 - 9,175 -
Sidewalk Loan Collections 4830 - 135 - - - - -
Reimbursement Revenue 4801 - 18,145 - - - - -
Interest Income 4100 47,991 14,489 48,429 8,000 10,556 20,000 12,000 267,452 121,599 48,429 46,856 10,556 58,856 12,000

STIP / HSIP
Funds 270, 273, 275
Regional TEA Allocation 270 4650 132,319 408,546 541,916 2,550,000 182,109 2,550,000 - RSTP State Allocation 273 4600 - - - - - - -
RSTP State Allocation 275 4280 87,560 74,480 82,672 87,500 85,937 87,500 - Interest Income 4100 15,088 6,466 11,364 - 3,026 6,000 6,000 213,265 511,194 635,952 2,637,500 271,072 2,643,500 6,000 Gas Tax Fund 280
Gas Tax Administration 4260 3,000 3,000 3,000 3,000 3,000 3,000 - 2105 Gas Tax 4261 75,958 71,275 77,925 79,764 32,531 80,510 746 2106 Gas Tax 4262 55,595 52,865 57,036 55,270 23,812 56,055 785 2107 Gas Tax 4263 102,816 97,136 103,372 108,860 43,398 107,601 (1,259) 2103 Gas Tax Prop 42 Replace 4264 102,048 113,899 119,523 114,027 55,516 120,079 6,052 Interest Income 4100 (3,830) (1,557) (6,903) - (584) (2,000) (2,000) 324,767 347,438 353,953 360,921 157,673 365,245 4,324
10 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Road Maintenance Rehab Acct Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Fund 290
Road Maintenance Rehab Acct 4269 279,438 323,118 341,932 328,747 115,143 331,616 2,869 Interest Income 4100 25,970 3,065 34,810 10,000 8,404 15,000 5,000 282,503 349,088 376,742 338,747 123,547 346,616 7,869
Services & Development Fees
Funds 130, 140, 150, 152, 200
Drainage Facility Revenues 130-4430 43,589 55,068 54,458 25,000 12,704 25,000 - Traffic Impact Fees - Citywide 140-4435 23,078 12,702 19,856 10,000 7,901 15,000 5,000 Traffic Impact Fees - Home Ave 150-4435 18 7 18 - 4 - - Traffic Impact Fees - Hillside Dr. 152-4435 136 49 138 - 31 - - Storm Drain Maintenance 200-4040 46,191 46,775 77,877 46,000 23,492 46,000 - 114,601 113,012 152,347 81,000 44,132 86,000 5,000
Maintenance Districts
Funds 670, 671, 672, 673, 674, 675, 676, 677, 678
Rancho Bueno Vista Sewer 670-4090 8,776 7,710 8,698 6,500 611 6,500 - Kenwood Meadows Sewer 671-4090 9,260 5,758 10,784 6,000 1,081 6,000 - Forest Hills Estates Stormwater 672-4090 31,739 26,438 32,108 22,000 2,329 28,000 6,000 Forest Hills Stormwater 673-4090 8,178 6,600 9,040 6,500 611 6,500 - Dove Subdivision Stormwater 674-4090 2,135 1,430 2,183 1,200 253 1,200 - Gulliksen Subdivision Stormwater 675-4090 4,275 2,890 4,372 2,500 499 2,500 - Astor Subdivision Stormwater 676-4090 5,058 3,446 4,873 3,000 495 3,000 - Astor Lift Station Sewer 677-4090 6,273 5,945 5,171 6,000 (120) 6,000 - Wright Subdivision Stormwater 678-4090 3,093 2,231 3,167 2,000 312 2,000 - 78,787 62,448 80,396 55,700 6,071 61,700 6,000
Successor Agency to the Fortuna Redevelopment Agency
Funds 801/891
ROPS - Recognized Obligation 4020 1,013,698 1,053,438 1,084,685 1,126,998 456,835 1,126,998 - Interest Income 4100 527 303 474 - - - -
1,014,225 1,053,741 1,085,159 1,126,998 456,835 1,126,998 - HOME Grant Fund
Fund 230
Loan Repayments 4835 17,104 26,357 - - - - -
Interest Income 4100 13,123 4,466 13,553 2,000 3,014 4,000 2,000 30,227 30,823 13,553 2,000 3,014 4,000 2,000
Housing/Redevelopment Successor
Fund 205
RDA Loan Repayment 4110 53,507 60,000 65,624 71,367 71,367 71,367 - Loan Repayments 4835 - 29,449 94,901 - - - -
Interest Income 4100 18,573 5,050 27,295 5,000 6,919 14,000 9,000 72,080 94,499 187,820 76,367 78,286 85,367 9,000
Community Dev Block Grants (CDBG)
Funds 825, 830, 836
Interest Income 825-4100 12,554 4,582 12,737 - 2,856 6,000 6,000 Loan Repayments 830-4830 176,400 - 144,763 - 90,793 100,000 100,000 Interest Income 830-4100 52,652 - 37,196 - 9,071 20,000 20,000 Loan Repayment/Rent 836-4150 25,191 27,477 24,376 26,000 14,219 26,000 - Interest Income 836-4100 33,682 11,929 34,879 - 7,986 18,000 18,000 300,479 43,988 253,951 26,000 124,925 170,000 144,000
11 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Grants and Other Funds Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Various Funds
Donations Fund 105-4850 52,493 65,314 14,386 15,000 9,878 15,000 - ADA SB 1186 125-4081 5,127 4,036 5,257 4,000 3,450 5,000 1,000 Youth Recreation 170-4100 497 181 504 - 113 250 250
Small Grants 300-4650 113,262 45,703 56,802 - - - -
Recycle-Parks Grant 306-4650 75,000 25,000 - 5,000 - 5,000 - Capital Projects Grant 350-4650 381,059 - 739,884 500,000 106,493 500,000 - FEMA Grant 351-4600 218,811 160,409 - - - - -
CA Water Resources Grant 352-4600 391,976 685,019 - - - - - Dept Fish Wildlife Grant 359-4650 - - - - - - -
751,021 1,472,866 816,833 524,000 119,934 525,250 1,250 Total Restricted Fund Revenues $ 13,149,506 11,643,320 $ 14,538,943 $ 16,317,966 $ 6,790,743 $ 16,602,309 $ $ 284,343 12 Section 3
Expenditures
13 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration City Council
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Stipends 5165 $ 18,000$ 18,750 16,800$ 18,000$ $ 9,000 $ 18,000 $ - Benefits 5200 1,438 1,495 1,238 1,482 608 1,199 (283)
Subtotal, Pay and Benefits 20,245 19,438 18,038 19,482 9,608 19,199 (283) Department Supplies 5500 - 1,177 1,479 1,000 1,000 316 - Travel/Conferences/Training 7000 8,141 7,772 8,785 10,000 1,115 10,000 - Council Contingency 7612 3,968 3,940 1,722 2,500 2,500 358 - Televised Meeting Costs 7616 2,460 3,864 2,721 8,000 1,118 8,000 - Subtotal, Services and Supplies 17,055 14,569 14,405 21,500 2,907 21,500 - Capital Outlay 8000 - - - - - - -
Total: $ 37,300 34,007$ 32,443$ 40,982$ $ 12,515 40,699$ $ (283) 14 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration City Attorney
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1300 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Legal Services 6020 $ 38,522$ 28,609 27,732$ 50,000$ $ 15,698 50,000$ $ - Total: $ 28,609 38,522$ 27,732$ 50,000$ $ 15,698 50,000$ $ - 15 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration City Manager
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1100 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 72,797$ 74,049 73,376$ 92,647$ $ 46,327 92,325$ $ (322) Pay Part-Time 5165 450 11,264 - - - - -
Overtime 5170 11 - 320 - 87 100 100
Vacation Buyback 5180 2 6,354 145 2,000 2,000 111 -
Benefits 5200 22,304 38,939 35,213 44,395 20,026 45,737 1,342 Subtotal, Pay and Benefits 113,133 95,564 126,527 139,042 66,551 140,162 1,120 Department Supplies 5500 4,317 4,285 1,091 3,500 1,874 3,500 - Vehicle Fuel 5505 216 291 181 350 34 350 -
Equipment Maintenance 5705 286 286 956 500 82 500 -
Personnel Services 6035 10 71 2,246 200 85 200 -
Cell Phone 6205 231 460 314 400 135 400 -
Travel/Conferences/Training 7000 2,551 5,263 261 6,000 800 6,000 - Dues and Subscriptions 7015 1,644 1,656 2,098 2,500 2,500 660 - City Manager Contingency 7612 4,087 1,562 4,763 6,000 6,000 156 - Subtotal, Services and Supplies 13,813 13,403 11,910 19,450 3,826 19,450 - Capital Outlay 8000 - - - - - - -
Total: 126,946$ 108,967$ 138,437$ 158,492$ $ 70,377 159,612$ $ 1,120 16 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration City Clerk
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1150 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 26,285$ 27,466 30,286$ 32,728$ $ 16,328 32,480$ $ (248) Pay Part-Time 5165 6,471 5,252 6,401 8,416 4,703 8,934 518 Overtime 5170 5 - 16 - 43 50 50
Vacation Buyback 5180 1 433 - 500 55 500 -
Benefits 5200 14,352 21,014 18,660 20,185 9,441 21,387 1,202 Subtotal, Pay and Benefits 53,732 47,114 55,796 61,829 30,570 63,351 1,522 Department Supplies 5500 1,544 883 4,553 1,500 1,500 264 - Personnel Services 6035 10 71 280 500 43 500 -
Travel/Conferences/Training 7000 3,156 2,344 558 3,200 3,200 5 - Dues and Subscriptions 7015 847 1,187 460 1,500 1,500 895 - Subtotal, Services and Supplies 4,424 5,618 5,851 6,700 1,207 6,700 - Capital Outlay 8000 - - - - - - -
Total: $ 58,156 52,732$ 61,647$ 68,529$ $ 31,777 70,051$ $ 1,522 17 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration Finance
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1200 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 105,008$ 116,554$ 122,522$ 131,530$ $ 70,620 134,885$ $ 3,355 Pay Part-Time 5165 - - - - - - -
Overtime 5170 - 301 - 500 35 500 -
Vacation Buyback 5180 2,948 2,487 6,575 3,000 3,206 3,500 500 Benefits 5200 35,485 70,934 47,250 53,863 24,848 52,338 (1,525) Subtotal, Pay and Benefits 178,429 154,987 176,648 188,893 98,709 191,223 2,330 Department Supplies 5500 4,099 6,080 5,712 7,500 7,000 31 (500) Equipment Maintenance 5705 572 572 430 600 247 600 -
Professional Services 6025 4,615 5,264 5,720 6,000 1,755 6,000 - Personnel Services 6035 - 1,326 358 800 800 - -
Travel/Conferences/Training 7000 2,519 116 4,673 8,000 1,122 7,000 (1,000) Dues and Subscriptions 7015 325 315 924 500 500 500 -
Overhead Transfer 9500 - (12,500) - - - - -
Subtotal, Services and Supplies 12,130 205 18,785 23,400 3,655 21,900 (1,500) Capital Outlay 8000 - - - - - - -
Total: 178,634$ 167,117$ 195,433$ 212,293$ $ 102,364 213,123$ $ 830 18 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration Non-Departmental
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1400 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Audit Fees (A) 6000 $ 25,800$ 20,280 19,800$ 28,800$ $ 3,074 28,800$ $ - Legal Services 6020 - 48,764 123 8,000 14,252 20,000 12,000 Professional Services 6025 23,732 29,034 31,038 47,000 47,511 117,000 70,000 Cable Franchise Admin. Fees 6036 4,230 4,230 4,230 4,250 1,058 4,250 - Codifications 6225 3,261 2,343 3,133 3,500 3,500 - -
Publication Costs 6305 1,190 443 1,115 1,500 1,500 487 - Employee Recognition 6315 1,766 2,080 4,263 3,000 1,943 3,000 - County Admin. Fees 6700 18,705 18,456 18,805 22,000 22,000 - - Election Expenses 6710 252 13,102 7,259 1,000 - 1,000 - County Fire Assessments 6720 - 216 216 250 250 - -
Conferences/Training (City-Wide) 7000 900 1,000 - 3,000 3,000 616 - Dues & Subscriptions 7015 7,722 7,676 13,511 9,000 9,000 67 - Bad Debt 7800 8,154 5,196 3,678 - - - -
Subtotal, Services and Supplies 97,336 95,712 162,655 131,300 69,008 213,300 82,000 Capital Outlay 8000 - - - - - - -
Total: $ 97,336 95,712$ 162,655$ 131,300$ $ 69,008 213,300$ $ 82,000 19 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration General Government
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1500 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 4,833$ 6,361 9,749$ 11,639$ $ 6,476 11,916$ $ 277 Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 1,673 5,492 3,775 5,131 2,261 4,794 (337) Subtotal, Pay and Benefits 11,853 6,506 13,524 16,770 8,737 16,710 (60) Department Supplies 5500 3,319 4,739 6,635 4,000 4,000 965 - Vehicle Fuel 5505 346 679 928 750 419 750 -
Office Equipment Maintenance 5705 12,505 11,840 11,248 14,000 6,984 14,000 - Software Maintenance (A) 5710 8,569 19,114 22,152 18,000 9,676 18,000 - Vehicle Repairs & Maintenance 5715 1,110 1,028 72 1,000 1,000 165 - Building Repairs & Maintenance 5740 2,058 1,819 41,254 1,500 1,483 1,500 - Network Support (A) 5775 14,534 23,478 15,382 18,860 8,168 18,860 - Website Hosting & Maintenance (A) 5780 1,173 257 438 1,000 1,000 437 - Professional Services 6025 948 1,341 - - - - -
Personnel Services 6035 277 2,387 186 500 1,262 1,500 1,000 Bank Account Fees 6060 18,024 13,806 19,721 16,000 10,685 20,000 4,000 Credit Card Fees 6061 2,396 3,660 2,172 4,000 1,075 2,500 (1,500) Telephone 6200 2,660 2,934 2,435 3,000 2,500 - (500)
Cell Phones 6205 1,744 1,549 2,342 2,000 1,295 2,500 500 Internet Service 6210 27,596 6,347 46,463 36,000 17,172 36,000 - Utilities - General and Electric 6505 8,151 7,446 10,187 10,000 10,000 - - Subtotal, Services and Supplies 98,882 105,410 185,157 130,610 59,786 134,110 3,500 Capital Outlay 8000 - - - - - - -
Total: 110,735$ 111,916$ 198,681$ 147,380$ $ 68,523 150,820$ $ 3,440 20 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
City Administration Risk Management/Human Resources
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1600 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 44,285$ 45,000 43,347$ 51,795$ $ 26,104 51,739$ $ (56) Pay Part-Time 5165 6,651 5,252 10,907 8,416 4,703 8,934 518 Overtime 5170 5 131 - - 43 50 50
Vacation Buyback 5180 1 2,622 - 500 55 500 -
Benefits 5200 16,117 24,680 22,813 27,480 12,602 28,363 883 Subtotal, Pay and Benefits 74,932 67,059 79,820 88,191 43,507 89,586 1,395 Unemployment Insurance 5300 17,579 - - 20,000 23,265 30,000 10,000 Department Supplies 5500 328 700 505 500 11 500 -
Legal Services 6020 24,218 35,069 27,493 30,000 6,391 20,000 (10,000) Personnel Services 6035 - 280 - 400 318 400 -
Liability Insurance (A) 6350 332,412 393,396 465,259 - 546,056 - 546,056 Claims Settlement 6360 932 6,205 13,232 - - - -
Travel/Conferences/Training 7000 1,563 40 4,865 4,000 2,398 4,000 - Dues & Subscriptions 7015 1,330 - 1,752 500 1,000 871 500 Subtotal, Services and Supplies 381,453 439,346 506,359 601,456 33,254 601,956 500 Capital Outlay 8000 - - - - - - -
Total: 456,385$ 506,405$ 586,179$ 689,647$ $ 76,761 691,542$ $ 1,895

21 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Community Promotion
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1800 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Chamber of Commerce 6800 $ 3,760$ 18,333 6,305$ 10,000$ $ 1,200 10,000$ $ - Chamber 10% TOT Allocation 6801 74,124 78,013 69,867 72,000 46,052 72,000 - FBID Facility Rent 6804 - 1,400 - - - - -
Contingency - Community Events 7612 4,971 5,571 4,219 6,000 6,000 - - Business Improvement 7625 - 277 - 20,000 20,000 - -
Total: 103,594$ $ 82,855 80,391$ 108,000$ $ 47,252 $ 108,000 $ - 22 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Library
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5500 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 2,416$ 3,181 4,874$ 5,819$ $ 3,238 5,958$ $ 139 Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 838 1,889 2,747 2,566 1,132 2,398 (168)
Subtotal, Pay and Benefits 5,928 3,254 6,763 8,385 4,370 8,356 (29) Department Supplies 5500 274 259 995 1,000 1,000 76 -
Building Repairs 5740 209 531 174 500 500 - -
Professional Services 6025 93 - - - - - -
Water 6500 906 1,032 1,067 1,500 1,500 597 -
Utilities 6505 5,395 5,022 5,848 5,500 2,700 5,500 -
Property Tax 6720 - 216 216 250 250 - -
Subtotal, Services and Supplies 7,188 6,784 8,265 8,750 3,373 8,750 - Capital Outlay 8000 - - - - - - -
Total: $ 13,116 10,038$ 15,028$ 17,135$ $ 7,743 17,106$ $ (29) 23 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Fund
Fortuna Business Improvement District
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Fund 250 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Beginning Available Fund Balance $ (2,623) 31,431$ 56,282$ 42,977$ $ 42,977 42,977$ $ - Revenues:

City Wide Assessment Fee 37,386 38,257 - 16,500 14,775 16,500 - Downtown Assessment Fee 11,943 12,652 - - - - -
Redwood Village Assessment 9,141 10,236 - - - - -
Strong's Creek Plaza Assessment 5,100 5,032 - - - - -
Miscellaneous Revenue 1,750 1,305 4,400 - - - -
Transfer from Other Fund 26,538 - - - - - -
91,858 67,482 4,400 16,500 14,775 16,500 -
Operating Expenditures:

Pay and Benefits 15,976 13,556 - - - - -
Service and Supplies 41,828 29,075 17,705 32,500 2,992 27,500 (5,000) Capital Outlay - - - - - - -
57,804 42,631 17,705 32,500 2,992 27,500 (5,000)
Net Annual Activity 34,054 24,851 (13,305) (16,000) 11,783 (11,000) 5,000 Ending Available Fund Balance $ 31,431 56,282$ 42,977$ 26,977$ $ 54,760 31,977$ $ 5,000 Fund 250 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 1800 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ -$ - -$ -$ $ - -$ $ -
Pay Part-Time 5165 12,318 14,586 - - - - -
Benefits 5200 1,238 1,390 - - - - -
Subtotal, Pay and Benefits 15,976 13,556 - - - - -
Department Supplies 5500 92 7,279 - - - - -
Special Event Supplies 5570 12,991 - 5,411 8,000 2,992 8,000 - Professional Services 6025 13,176 33,049 11,352 20,000 15,000 - (5,000) Personnel Services 6035 - 853 - - - - -
Cell Phones 6205 416 184 316 - - - -
Advertising 6300 - - - 4,000 4,000 - -
Publication Expense 6305 - 626 463 500 500 - -
Monday Club Rental 6804 2,400 - - - - - -
Subtotal, Services and Supplies 41,828 29,075 17,705 32,500 2,992 27,500 (5,000) Capital Outlay 8000 - - - - - - -
Total: $ 57,804 42,631$ 17,705$ 32,500$ $ 2,992 27,500$ $ (5,000) 24 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Police Services Account
Pay Full-Time 5100 $ 1,166,144 1,224,576 $ 1,275,405 $ 1,469,369 $ 625,636 $ 1,287,442 $ (181,927) $ Pay Part-Time 5165 29,178 22,464 20,465 29,540 3,304 18,151 (11,389) Overtime 5170 181,492 189,976 224,857 160,000 118,340 250,000 90,000 Holiday Pay 5175 40,496 34,141 36,950 40,000 30,043 34,000 (6,000) Vacation/Comp Time Buyback 5180 119,379 153,909 182,362 100,000 73,786 150,000 50,000 Benefits 5200 1,011,806 1,395,426 1,373,312 1,334,224 793,558 2,791,188 1,456,964 Uniform Allowance 5260 13,134 12,639 11,087 15,000 4,255 14,000 (1,000) Subtotal, Pay and Benefits 3,033,131 2,561,629 3,124,438 3,148,133 1,648,922 4,544,781 1,396,648 Department Supplies 5500 46,064 36,838 41,364 55,000 34,713 65,000 10,000 Vehicle Fuel & Oil 5505 75,158 81,055 62,711 85,000 28,729 65,000 (20,000) Ammunition/Range Supplies 5515 2,062 14,332 11,299 15,000 2,167 15,000 - Radio & Equipment Maintenance 5700 1,973 2,505 4,906 5,000 692 5,000 - Office Equipment Maintenance 5705 7,993 8,797 10,151 10,000 4,469 10,000 - Software Maintenance (A) 5710 39,479 43,053 63,422 63,750 50,114 63,750 - Vehicle Repairs & Maintenance 5715 22,786 32,446 87,206 35,000 22,260 55,000 20,000 Equipment Repairs & Maintenance 5720 1,999 1,659 18 2,000 530 2,000 - Building Repairs & Maintenance 5740 1,654 3,670 2,085 3,000 779 3,000 - Network Support (A) 5775 22,866 31,925 22,763 29,460 11,719 29,460 - Website Hosting & Maintenance (A) 5780 2,173 257 438 1,000 437 1,000 - Legal Services 6020 2,318 - - 2,000 - 2,000 -
Professional Services 6025 14,727 11,963 12,702 12,000 8,249 12,000 - Personnel Services/Recruitment 6035 11,866 14,517 23,103 15,000 7,443 15,000 - Credit Card Fees 6061 2,725 1,902 2,501 2,500 1,192 2,500 - Telephone 6200 7,872 17,065 12,201 10,000 7,735 14,000 4,000 Cell Phones 6205 11,200 9,445 14,759 14,000 8,326 14,500 500 Internet Service 6210 39,670 18,485 42,771 36,000 17,373 36,000 - CLEWS/CLETS Service 6220 8,427 8,624 8,750 10,000 1,430 10,000 - Advertising 6300 1,794 - 250 - - - -
Utility - Water 6500 1,285 1,359 1,238 1,500 748 1,500 - Utility - General & Electric 6505 35,804 27,620 26,517 20,000 4,197 10,000 (10,000) DUI/DOJ Testing Fees 6600 2,275 1,925 1,330 3,000 665 3,000 - Live scan Fees 6625 11,560 11,157 10,555 13,000 4,374 10,000 (3,000) County Property Tax 6720 - 216 216 200 - 200 -
Travel/Conferences/Training 7000 45,880 53,627 52,307 50,000 23,728 50,000 - Dues & Subscriptions 7015 15,727 9,543 10,376 4,500 5,760 7,500 3,000 Special Expense 7405 64 3,165 3,819 5,000 1,491 5,000 - SCOP Volunteers 7415 837 141 1,541 5,000 - 1,500 (3,500) Police Chief Contingency 7612 6,495 5,784 7,466 6,000 3,054 6,000 - Overhead Transfer 9500 - (12,500) - - - - -
Subtotal, Services and Supplies 440,575 444,733 538,765 513,910 252,374 514,910 1,000 Capital Outlay 8000 196,160 190,800 67,924 - - - -
Capital Outlay - - - - - - -
Subtotal, Capital Outlay 190,800 196,160 67,924 - - - - Subtotal: 3,664,506 $ 3,202,522 $ 3,731,127 $ 3,662,043 $ 1,901,296 $ 5,059,691 $ 1,397,648 $ 25 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 2400 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Dispatch
Pay Full-Time 5100 $ 251,517 264,882 $ 311,272 $ 394,017 $ 216,045 $ 377,987 $ (16,030) $ Pay Part-Time 5165 24,047 25,791 17,130 31,146 212 15,689 (15,457) Overtime 5170 56,612 19,039 47,052 30,000 16,026 40,000 10,000 Holiday Pay 5175 10,640 12,505 9,764 12,000 15,650 16,000 4,000 Vacation/Comp Time Buyback 5180 34,328 24,093 38,749 25,000 6,072 15,000 (10,000) Benefits 5200 127,259 217,292 160,817 194,743 90,063 193,782 (961) Uniform Allowance 5260 1,900 2,477 1,973 3,000 1,342 3,000 - Subtotal, Pay and Benefits 566,079 506,303 586,757 689,906 345,410 661,458 (28,448) Department Supplies 5500 234 - - 1,000 - 1,000 -
Personnel Services 6035 1,222 1,426 1,870 2,000 - 2,000 - Subtotal, Services and Supplies 1,426 1,456 1,870 3,000 - 3,000 - Subtotal: 567,505 $ 507,759 $ 588,627 $ 692,906 $ 345,410 $ 664,458 $ (28,448) $ Fund 100
Department 2800
Animal Control
Pay Part-Time 5165 $ 9,253 9,525 $ 10,047 $ 18,710 $ 3,943 $ 13,091 $ (5,619) $ Benefits 5200 859 854 966 1,930 440 1,384 (546)
Subtotal, Pay and Benefits 10,379 10,112 11,013 20,640 4,383 14,475 (6,165) Department Supplies 5500 5,905 3,437 5,268 6,000 3,143 6,000 - Vehicle Fuel & Oil 5505 3,674 3,845 3,217 4,000 1,672 4,000 - Personnel Services 6035 2,082 1,649 - 500 74 500 -
Utilities 6505 2,685 3,458 2,345 3,000 913 2,500 (500)
Miranda's Rescue 7400 17,234 15,482 17,497 20,000 8,197 20,000 - Veterinary Expense 7455 5,336 5,028 4,995 5,000 4,064 10,000 5,000 Subtotal, Services and Supplies 32,899 36,916 33,322 38,500 18,063 43,000 4,500 Subtotal: 43,278 $ 47,028 $ 44,335 $ 59,140 $ 22,446 $ 57,475 $ (1,665) $ Total General Fund: 4,275,289 $ 3,757,309 $ 4,364,089 $ 4,414,089 $ 2,269,152 $ 5,781,624 $ 1,367,535 $ 26 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General and Restricted Funds
Police Police Department
Fund 180 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Asset Seizure
Department Supplies 5500 $ 3,122 26,861 $ - $ - $ - $ - $ - $ Professional Services 6025 - 5,000 3,000 - - - -
Capital Outlay 8000 17,600 240,972 - - - - -
Total Fund: 272,833 $ 20,722 $ 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 - - - 50,000 - 50,000 -
Total Fund: 6,990 $ (6,990) $ - $ 50,000 $ - $ 50,000 $ - $ 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 11,750 2,240 - - - - -
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 $ 443 2,611 $ - $ - $ - $ - $ - $
Benefits 5200 6 37 - - - - -
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 $ 81,681 132,552 $ 161,635 $ 176,242 $ 90,784 $ 168,522 $ (7,720) $ Overtime/Holiday Pay 5170 19,647 33,501 49,290 50,000 26,369 60,000 10,000 Benefits 5200 47,013 120,999 136,074 116,458 83,233 114,303 (2,155) Subtotal, Pay and Benefits 287,052 148,341 346,999 342,700 200,386 342,825 125 Department Supplies 5500 - 1,963 527 2,500 80 2,500 -
Vehicle Fuel 5505 4,875 7,347 7,702 5,000 3,496 5,000 - Travel/Conferences/Training 7000 - - 1,109 2,500 - 2,500 - Occupancy and Overhead 9400 - 25,000 - - - - -
Subtotal, Services and Supplies 34,310 4,875 9,338 10,000 3,576 10,000 - Capital Outlay 8000 - - - - - - -
Total Fund: 321,362 $ 153,216 $ 356,337 $ 352,700 $ 203,962 $ 352,825 $ 125 $ Total Restricted Funds 623,815 $ 193,331 $ 359,337 $ 402,700 $ 203,962 $ 402,825 $ 125 $ Total Police Department, All Funds 4,899,104 $ 3,950,640 $ 4,723,426 $ 4,816,789 $ 2,473,114 $ 6,184,449 $ 1,367,660 $ 27 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Measure E Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Beginning Available Fund Balance $ 4,541,551 $ 5,024,277 $ 4,434,318 $ 4,992,430 $ 4,992,430 $ 4,992,430 $ - Sources:

Supp. Transaction & Use Tax 1,844,883 1,938,466 1,916,923 1,884,000 679,854 1,913,500 29,500 K-9 Donations - - - - - - -
1,844,883 1,938,466 1,916,923 1,884,000 679,854 1,913,500 29,500 Uses:

Pay and Benefits 829,821 800,250 767,958 878,640 458,920 861,839 (16,801) Service And Supplies 81,845 72,203 116,823 63,500 25,914 77,500 14,000 Capital Outlay 24,099 25,346 - 252,500 117,500 252,500 - Capital Improvement Projects 412,460 1,643,594 434,041 1,505,000 262,979 705,500 (799,500) Transfers-Out 13,932 12,378 14,643 715,000 715,000 - -
1,362,157 2,528,425 1,358,811 3,414,640 865,313 2,612,339 (802,301) Net Activity (589,959) 482,726 558,112 (1,530,640) (185,459) (698,839) 831,801 Ending Available Fund Balance $ 5,024,277 $ 4,434,318 $ 4,992,430 $ 3,461,790 $ 4,806,971 $ 4,293,591 $ 831,801 Fund 101 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5400 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Recreation Account
Pay Full-Time 5100 $ 64,446 77,144 $ 86,097 $ 100,400 $ 50,203 $ 90,516 $ (9,884) $ Pay Part-Time 5165 - - - - - - -
Overtime 5170 - 1,253 - - - - -
Vacation/Sick Leave Buyback 5180 4,798 - 2,098 - - - -
Benefits 5200 24,039 65,707 44,530 46,750 31,748 67,125 20,375 Subtotal, Pay and Benefits 144,104 93,283 132,725 147,150 81,951 157,641 10,491 Department Supplies 5500 - - - - - - -
Professional Services 6025 40,945 60,945 - - - - -
Personnel Services 6035 1,621 - 480 - - - -
Subtotal, Services and Supplies 60,945 42,566 480 - - - - Total Recreation: $ 135,849 205,049 $ 133,205 $ 147,150 $ 81,951 $ 157,641 $ 10,491 $ Fund 101
Department 5450
Parks Account
Pay Full-Time 5100 $ 22,490 36,683 $ 39,286 $ 39,508 $ 20,574 $ 38,266 $ (1,242) $ Vacation/Sick Leave Buyback 5180 3,216 - 231 - - - -
Benefits 5200 8,540 28,729 25,493 21,101 15,636 32,506 11,405 Subtotal, Pay and Benefits 65,412 34,246 65,010 60,609 36,210 70,772 10,163 Department Supplies 5500 8,957 - 1,794 - - - -
Professional Services 6025 7,849 - 84,805 - 13,928 15,000 15,000 Personnel Services 6035 1,023 - - - - - -
Subtotal, Services and Supplies - 17,829 86,599 - 13,928 15,000 15,000 Capital Outlay 8000 - 22,286 25,346 - - - -
Bartow Field Renovation - - - 20,000 - 20,000 -
Boom Mower - - - 117,500 117,500 117,500 -
Playground Improvements - - - 115,000 - 115,000 -
Subtotal, Capital Outlay 22,286 - 25,346 252,500 117,500 252,500 - Total Parks: $ 52,075 87,698 $ 176,955 $ 313,109 $ 167,638 $ 338,272 $ 25,163 $ 28 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Measure E Fund
Multiple Departments
Fund 101 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 2000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Police Account
Pay Full-Time 5100 $ 313,230 224,253 $ 252,649 $ 304,233 $ 155,074 $ 281,365 $ (22,868) $ Pay Part-Time 5165 20,169 18,236 20,446 28,141 10,458 24,437 (3,704) Overtime 5170 27,380 20,613 19,307 35,000 21,149 45,000 10,000 Vacation Buyback 5180 32,466 23,617 23,435 25,000 5,037 25,000 - Benefits 5200 263,568 314,453 247,295 246,507 144,799 240,624 (5,883) Subtotal, Pay and Benefits 601,172 656,813 563,132 638,881 336,517 616,426 (22,455) Department Supplies 5500 - - 12,810 - - - -
Vehicle Fuel 5505 3,856 2,079 2,009 3,500 779 2,500 (1,000) Professional Services 6025 2,113 8,750 12,475 38,000 4,620 38,000 - Cell Phones 6205 - 336 - 500 - 500 -
Travel/Conferences/Training 7000 - 287 - 3,500 - 3,500 - Subtotal, Services and Supplies 11,452 5,969 27,294 45,500 5,399 44,500 (1,000) Capital Outlay 8000 - 1,813 - - - - -
Subtotal, Capital Outlay 1,813 - - - - - -
Total Police: $ 662,782 614,437 $ 590,426 $ 684,381 $ 341,916 $ 660,926 $ (23,455) $ Fund 101
Department 2850
Special Unit - K-9 Account
Pay Full-Time 5100 $ - - $ - $ - $ - $ - $ - $
Overtime 5170 10,946 13,674 4,562 24,000 2,816 12,000 (12,000) Benefits 5200 4,962 5,459 2,529 8,000 1,426 5,000 (3,000) Subtotal, Pay and Benefits 19,133 15,908 7,091 32,000 4,242 17,000 (15,000) Department Supplies 5500 1,065 840 2,450 1,000 6,587 9,000 8,000 Professional Services 6025 - 284 - - - - -
Travel/Conferences/Training 7000 4,774 8,324 - 16,000 - 8,000 (8,000) Veterinary Expense 7455 - - - 1,000 - 1,000 -
Subtotal Services and Supplies 9,448 5,839 2,450 18,000 6,587 18,000 - Total Capital Outlay 8000 - - - - - - -
Total Special Unit - K-9: $ 21,747 28,581 $ 9,541 $ 50,000 $ 10,829 $ 35,000 $ (15,000) $ Fund 101
Transfer-Out 4805
General Fund 100 - $ - $ 700,000 - $ $ 700,000 - $ $ -
Abatement Fund 240 5,000 5,000 5,000 5,000 5,000 - -
Transit Fund 590 8,932 7,378 9,643 10,000 10,000 - -
Total Transfers-Out: 13,932 12,378 14,643 715,000 715,000 - - Total: $ 949,697 $ 884,831 $ 924,770 $ 1,909,640 $ 602,334 $ 1,906,839 $ (2,801) 29 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Community Development Planning
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 3200 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 24,733$ 27,299 71,468$ 78,224$ $ 26,687 70,754$ $ (7,470) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 - 3,365 - 1,500 6,275 7,000 5,500 Benefits 5200 11,111 21,057 25,907 30,148 15,035 40,920 10,772 Subtotal, Pay and Benefits 51,721 35,844 97,375 109,872 47,997 118,674 8,802 Department Supplies 5500 2,635 2,674 2,895 1,000 1,639 2,000 1,000 Equipment Maintenance 5705 143 143 987 250 1,500 966 1,250 Professional Services 6025 51,731 34,589 86,408 75,000 46,112 87,500 12,500 Personnel Services 6035 5,198 425 213 250 146 250 -
Cell Phones 6205 686 1,081 521 1,000 1,000 539 -
Publication Expenses 6305 402 1,142 - 500 150 500 -
Travel/Conferences/Training 7000 2,193 - 5,650 2,000 2,000 578 - Dues and Subscriptions 7015 - 277 - 700 561 700 -
Planning Commission 7600 2,333 1,830 5,555 2,625 2,625 570 - Televised Meeting Costs 7616 1,213 950 1,062 1,400 1,400 567 - Subtotal, Services and Supplies 41,132 66,534 105,270 84,725 51,828 99,475 14,750 Capital Outlay 8000 - 59,630 - - - - -
Total: 152,483$ 102,378$ 202,645$ 194,597$ $ 99,825 218,149$ $ 23,552 30 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Fund
Community Development Development Review
Fund 120 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 3100 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 118,498$ $ 99,116 102,107$ 131,773$ $ 74,562 162,062$ $ 30,289 Pay Part-Time 5165 126 3,154 - - - - -
Overtime 5170 - 81 - - - - -
Vacation Buyback 5180 1,036 6,758 2,953 3,000 3,664 4,000 1,000 Benefits 5200 40,337 80,617 51,245 61,740 33,420 86,396 24,656 Subtotal, Pay and Benefits 205,873 140,615 159,540 196,513 111,646 252,458 55,945 Departmental Supplies 5500 516 147 740 1,500 1,552 2,000 500 Software Maintenance 5710 749 13,844 2,168 14,000 13,684 14,000 - Engineering Services 6005 45,079 16,693 59,648 20,000 23,736 30,000 10,000 Personnel Services 6035 106 183 156 250 1,000 979 750
Publication Expenses 6305 2,191 1,601 3,489 2,000 1,018 2,000 - Travel/Conferences/Training 7000 3,335 180 775 1,500 1,500 233 - Planning Commission 7600 - - - 2,625 2,625 570 -
Subtotal, Services and Supplies 20,972 51,976 78,652 41,875 41,772 53,125 11,250 Capital Outlay 8000 - - - - - - -
Total: 226,845$ 192,591$ 238,192$ 238,388$ $ 153,418 305,583$ $ 67,195 31 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Fund
Community Development Building
Fund 120 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 3000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 166,623$ 168,046$ 135,383$ 162,872$ $ 71,841 152,452$ $ (10,420) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 3,601 5,911 17,122 5,000 4,748 8,000 3,000 Benefits 5200 78,661 116,296 75,171 95,657 38,224 101,100 5,443 Subtotal, Pay and Benefits 288,830 250,308 227,676 263,529 114,813 261,552 (1,977) Department Supplies 5500 1,773 4,991 2,010 5,500 8,065 9,000 3,500 Fuel & Oil 5505 1,928 2,375 1,494 2,500 1,500 357 (1,000) Equipment Maintenance 5705 143 143 987 1,000 1,049 1,500 500 Software Maintenance 5710 240 13,694 - 14,000 13,684 14,000 - Vehicle Repair & Maintenance 5715 553 1,071 235 1,000 52 500 (500) Engineering Services 6005 688 1,673 28,003 4,000 2,000 608 (2,000) Professional Services 6025 - 9,694 - - 16,406 16,500 16,500 Personnel Services 6035 418 133 485 500 1,000 803 500
Telephone 6200 294 254 225 200 148 200 -
Cell Phones 6205 1,730 909 2,530 2,500 1,263 2,500 -
Insurance (A) 6350 2,000 2,000 4,000 5,000 5,000 - -
Utility - General and Electric 6505 1,438 1,314 6,112 6,000 6,000 - - Travel/Conferences/Training 7000 1,821 3,048 - 4,000 2,517 4,000 - Dues & Subscriptions 7015 230 280 663 600 113 600 -
Subtotal, Services and Supplies 43,685 13,256 44,638 46,800 45,065 64,300 17,500 Capital Outlay 8000 - - - - - - -
CBO and Inspection Vehicles (x2) - - 75,558 - - - -
Total: 332,515$ 263,564$ 347,872$ 310,329$ $ 159,878 325,852$ $ 15,523 32 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Parks and Recreation Recreation
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5400 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 35,075$ 40,004 17,622$ 45,085$ $ 11,925 29,849$ $ (15,236) Pay Part-Time 5165 195,917 171,400 139,150 61,503 174,870 (26, 148,689 181) Overtime 5170 3,381 - 1,666 2,000 1,500 61 (500)
Vacation/Sick Leave Buyback 5180 286 - - 1,000 1,000 - - Benefits 5200 41,435 58,398 39,338 70,210 19,961 52,623 (17,587) Subtotal, Pay and Benefits 294,319 251,577 197,776 293,165 93,450 233,661 (59,504) Department Supplies 5500 5,552 3,732 4,035 7,500 1,101 2,500 (5,000) Software Maintenance (A) 5710 3,227 3,224 14,282 18,200 12,220 18,200 - Network Support (A) 5775 5,027 8,503 7,280 6,560 3,216 6,560 - Website Hosting & Maintenance (A) 5780 2,173 257 438 1,000 1,000 437 - Personnel Services 6035 1,370 1,359 1,819 3,000 3,000 992 - Credit Card Processing/Bank Fees 6061 3,826 3,223 3,608 4,000 1,051 3,000 (1,000) Telephone 6200 5,091 6,093 3,823 6,000 1,564 5,000 (1,000) Advertising 6300 1,311 1,499 246 2,000 2,000 21 -
Utility - Water 6500 1,053 1,314 1,248 2,000 2,000 990 - Utility - General and Electric 6505 6,390 7,029 6,265 7,000 1,851 7,000 - Travel/Conferences/Training 7000 1,000 935 932 1,500 7,443 7,750 6,250 Dues & Subscriptions 7015 30 1,915 200 2,000 2,000 42 - Sports League Officials 7200 22,033 22,914 33,782 29,200 5,322 32,000 2,800 Adult Sports 7215 1,273 2,879 528 1,500 1,500 56 -
Summer Fun Program 7220 5,604 5,347 2,831 6,000 9,000 595 3,000 Break Camp Program 7221 1,082 793 291 750 2,000 950 1,250 Half-Day Camp Program 7222 2,486 2,683 40 2,000 - - (2,000) Playgroup Program 7223 - 5,200 - 3,000 - - (3,000)
Youth Basketball League 7225 4,859 3,267 4,012 7,000 7,000 - - Skating Program 7230 2,497 2,647 1,627 4,000 4,000 492 - Subtotal, Services and Supplies 77,898 75,884 94,202 114,210 38,343 115,510 1,300 Capital Outlay - Software (2/3) 8000 7,408 5,976 - - - - - Subtotal, Capital Outlay 5,976 7,408 - - - - -
Total: 378,193$ 334,869$ 291,978$ 407,375$ $ 131,793 349,171$ $ (58,204) 33 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Parks and Recreation Parks Maintenance
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5450 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 205,524$ 220,015$ 240,584$ 271,620$ $ 146,448 291,888$ $ 20,268 Pay Part-Time 5165 46,405 32,555 39,405 96,440 1,094 1,094 (95,346) Overtime 5170 186 649 297 1,000 1,812 2,500 1,500
Vacation/Sick Leave Buyback 5180 - 918 2,000 794 1,000 285 (1,000) Benefits 5200 203,282 122,859 160,451 81,710 196,795 (15, 181,401 394) Subtotal, Pay and Benefits 442,804 389,465 441,655 567,855 231,349 (89, 477,883 972) Department Supplies 5500 23,466 26,090 17,099 22,500 3,525 22,500 - Vehicle Fuel & Oil 5505 13,637 12,000 12,876 13,000 4,885 12,000 (1,000) Janitorial Supplies 5565 17,808 16,970 18,233 18,000 9,980 18,000 - Special Event Supplies 5570 5,211 4,935 7,064 4,000 3,300 4,000 - Office Equipment Maintenance 5705 2,542 2,395 2,289 2,400 2,232 3,600 1,200 Vehicle Repairs & Maintenance 5715 8,323 8,575 5,297 6,000 6,000 539 - Equipment Maintenance 5720 6,578 4,636 5,095 4,000 4,000 717 - Alarm System Maintenance 5730 883 7,141 575 800 225 800 - Building Repairs & Maintenance 5740 2,237 5,151 4,672 5,000 1,021 5,000 - Newburg Park Maintenance 5741 2,095 6,512 3,786 5,000 5,000 633 - Median Maintenance Supplies 5742 3,852 2,140 51 1,500 1,500 12 - Pavilion Maintenance 5743 2,468 4,198 5,043 7,550 7,550 815 - Vandalism Repair 5745 669 1,483 1,483 2,100 2,100 131 - Weed Abatement 5750 628 684 716 450 296 450 -
Contract Tree Trimming 5755 2,803 - - 3,000 3,000 3,000 - Tools & Small Equipment 5900 1,278 1,529 1,465 1,500 1,500 218 - Professional Services 6025 15,198 4,361 2,731 - - - -
Personnel Services 6035 5,926 7,026 8,616 3,000 5,768 6,000 3,000 Cell Phones 6205 3,467 2,748 4,336 3,500 1,964 4,000 500 Internet Service 6210 14,889 6,784 14,916 15,000 6,686 15,000 - Utility - Water 6500 39,563 38,138 50,072 60,000 34,599 60,000 - Utility - General and Electric 6505 42,654 39,120 46,200 50,000 23,102 50,000 - Fire Assessment 6720 - 648 648 650 650 - -
Travel/Conferences/Training 7000 595 3,511 1,925 2,000 2,000 757 - Dues & Subscriptions 7015 50 110 50 100 140 250 150
Adult Sports 7215 - 1,637 - - - - -
Subtotal, Services and Supplies 200,310 216,880 223,390 231,050 104,545 234,900 3,850 Capital Outlay - 12" wood chipper (1/4) 8000 - 15,000 148,654 - - - - Subtotal, Capital Outlay - 148,654 15,000 - - - -
Total: 643,114$ 754,999$ 680,045$ 798,905$ $ 335,894 712,783$ $ (86,122) 34 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General and Restricted Funds
Parks and Recreation Museum
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5600 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ -$ - -$ -$ $ - -$ $ -
Pay Part-Time 5165 19,015 17,056 21,279 25,553 13,389 26,001 448 Benefits 5200 1,741 1,581 2,064 1,678 1,164 1,992 314
Subtotal, Pay and Benefits 18,637 20,756 23,343 27,231 14,553 27,993 762 Department Supplies 5500 234 645 168 600 93 600 -
Alarm System 5730 282 561 508 600 212 600 -
Building Repair & Maintenance 5740 426 1,020 365 2,500 2,500 - - Network Support (A) 5775 586 1,456 766 820 355 820 -
Advertising 6300 - - - 100 100 - -
Water 6500 733 905 925 1,000 1,000 562 -
Utilities 6505 4,579 5,338 5,625 6,000 2,370 6,000 -
Dues & Subscriptions 7015 85 160 85 200 40 200 -
Subtotal, Services and Supplies 9,395 6,925 9,132 11,820 3,632 11,820 - Capital Outlay 8000 - - - - - - -
Total Museum: $ 28,032 27,681$ 32,475$ 39,051$ $ 18,185 39,813$ $ 762 Fund 165
Department 5610
Museum Exhibit Acquisition Fund
Department Supplies 5500 $ -$ - -$ 3,500$ $ 3,500$ 29 $ - - Photographs
- Timber Industry Artifacts
- Archival Storage Materials
- Upgrade of Museum Artifact Storage
Gift Shop Purchases/CGS 5550 1,308 1,756 1,084 3,000 3,000 560 - Professional Services 6025 975 975 975 1,000 1,000 975 - Subtotal, Services and Supplies 2,731 2,283 2,059 7,500 1,564 7,500 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total Exhibit Acquisition: 2,731 2,283 2,059 7,500 1,564 7,500 - Combined Total: $ 30,763 29,964$ 34,534$ 46,551$ $ 19,749 47,313$ $ 762 35 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Fund 160 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5800 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
River Lodge Account
Pay Full-Time 5100 $ 95,955 $ 136,404$ 113,752 170,005$ $ 89,747 $ 173,645 $ 3,640 Pay Part-Time 5165 25,593 35,024 32,914 31,990 13,087 28,942 (3,048) Overtime 5170 22 4 8 400 450 1,000 600
Vacation/Sick Leave Buyback 5180 - 67 1,500 399 1,500 - - Benefits 5200 51,209 97,790 76,233 104,304 44,370 98,094 (6,210) Subtotal, Pay and Benefits 229,172 190,576 245,626 308,199 147,654 303,181 (5,018) Department Supplies 5500 4,196 6,998 5,217 8,000 1,374 5,000 (3,000) Kitchen Supplies 5539 1,431 241 779 1,500 1,500 52 -
Facility Catering 5540 3,499 6,154 1,508 2,500 332 2,500 - Catering - Other Costs 5546 417 1,142 743 1,000 363 1,000 - User Group Linen 5547 10,271 9,495 11,872 11,000 4,398 11,000 - Gift Shop Purchases 5550 - 142 - - - - -
Janitorial Supplies 5565 8,025 7,384 8,027 8,000 3,296 8,000 - Special Events - Bridal Faire 5571 539 2,071 - 2,500 2,500 - - Special Events - Craft Faire 5572 1,292 1,457 1,376 1,800 1,701 1,800 - Kitchen Chemicals 5575 1,899 982 3,617 2,500 657 2,500 - Equipment Maintenance 5705 2,541 1,609 6,086 8,500 993 8,500 - Equipment Lease 5706 1,451 1,491 1,670 2,000 1,023 2,000 - Software Maintenance 5710 - 5,243 - 5,500 8,447 8,500 3,000 Equipment Repair 5720 3,816 1,814 2,039 3,500 3,500 - - Alarm System 5730 366 582 402 400 27 400 -
Building Repair and Maintenance 5740 42,214 18,231 5,455 25,000 1,969 25,000 - Network Support (A) 5775 4,372 7,029 5,106 5,740 2,486 5,740 - Website Host & Maintenance (A) 5780 2,173 257 438 1,000 437 1,000 - Personnel Services 6035 1,622 5,726 3,477 3,500 3,345 3,500 - Credit Card Fees 6061 2,708 2,969 3,608 3,500 1,051 3,500 - Telephone 6200 6,445 7,235 4,904 6,000 2,029 6,000 -
Cell Phones 6205 42 30 54 200 27 200 -
Internet Service 6210 9,445 5,731 9,889 12,000 4,610 10,000 (2,000) Advertising 6300 1,545 2,216 914 2,500 239 2,500 -
Water 6500 9,571 9,723 11,799 12,000 6,985 14,000 2,000 Utilities 6505 32,008 30,701 32,603 30,000 13,246 30,000 - Property Tax 6720 - 216 216 250 250 - -
Travel/Conferences/Training 7000 300 100 408 850 850 - - Subtotal, Services and Supplies 129,655 152,188 129,521 161,240 59,087 161,240 - Capital Outlay - Audio Visual 8000 3,715 3,984 - - 63,247 78,000 78,000 Subtotal, Capital Outlay 3,984 3,715 - - 63,247 78,000 78,000 River Lodge Total: 362,811 $ 346,479$ 375,147$ 469,439$ $ 269,988 $ 542,421 $ 72,982 Department 5700 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Monday Club Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Pay Part-Time 5165 $ 402$ 200 74$ -$ $ - -$ $ -
Benefits 5200 37 18 7 - - - -
Subtotal, Pay and Benefits 218 439 81 - - - -
Department Supplies 5500 280 1,676 - 550 288 550 -
Equipment Repair 5720 42 563 - 750 750 - -
Building Repair and Maintenance 5740 9,819 5,832 5,743 5,000 518 5,000 - Telephone 6200 347 313 377 300 158 300 -
Internet Service 6210 1,259 1,109 1,500 1,200 750 1,200 - Water 6500 2,149 1,677 1,939 2,000 1,167 2,000 -
Utilities 6505 2,925 3,369 2,281 3,500 810 3,500 -
Property Tax 6720 - 216 216 250 250 - -
Subtotal, Services and Supplies 13,079 16,821 13,732 13,550 3,691 13,550 - Capital Outlay 8000 - - - - - - -
Monday Club Total: 13,297 17,260 13,813 13,550 3,691 13,550 - Combined Total: $ 376,108 363,739$ 388,960$ 482,989$ $ 273,679 $ 555,971 $ 72,982 36 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Public Works Department Engineering
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 4000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 41,656$ 37,504 51,137$ 59,258$ $ 31,149 59,148$ $ (110) Vacation Buyback 5180 10 101 1,423 500 500 - -
Benefits 5200 14,673 22,442 20,811 24,519 7,862 16,346 (8,173) Subtotal, Pay and Benefits 59,956 56,430 73,371 84,277 39,011 75,994 (8,283) Department Supplies 5500 1,750 1,981 5,832 1,500 2,205 3,000 1,500 Fuel & Oil 5505 894 446 884 1,500 1,000 442 (500)
Office Equipment Maintenance 5705 893 1,080 1,027 2,000 1,000 145 (1,000) Software Maintenance 5710 479 2,332 500 2,500 3,345 3,500 1,000 Vehicle Repair 5715 173 122 325 500 500 - -
Network Support (A) 5775 4,692 5,127 5,064 6,560 2,841 6,560 - Website Hosting & Maintenance (A) 5780 1,173 257 438 1,000 1,000 437 - Engineering Services 6005 28,107 4,644 9,593 5,000 5,653 6,000 1,000 Professional Services 6025 413 280 265 200 200 - -
Personnel Services 6035 387 777 492 500 500 - -
Cell Phones 6205 308 549 392 900 242 400 (500)
Utilities 6505 105 358 292 500 86 500 -
Travel/Conferences/Training 7000 311 1,005 1,105 2,000 1,500 175 (500) Dues & Subscriptions 7015 4,213 2,596 1,307 5,000 1,861 4,000 (1,000) Subtotal, Services and Supplies 19,769 43,898 29,301 29,660 17,432 29,660 - Capital Outlay - Radar Signs (1/3) 8000 2,457 - - - - - - Total: $ 79,725 102,785$ 102,672$ 113,937$ $ 56,443 105,654$ $ (8,283) 37 City of Fortuna
FY 2025-26 Mid-Year Budget Review
General Fund
Public Works Department General Services
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 4100 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures Account
Pay Full-Time 5100 $ 93,964$ 96,238 96,887$ 125,158$ $ 58,834 117,811$ $ (7,347) Pay Part-Time 5165 - - - - - - -
Overtime 5170 183 180 3 500 166 500 -
Vacation Buyback 5180 3,658 1,703 3,702 2,500 2,922 4,000 1,500 Labor Distribution 5195 (4, (4,075) (4, 075) - 075) - - - Benefits 5200 55,298 88,554 75,908 98,300 37,600 81,743 (16,557) Subtotal, Pay and Benefits 182,600 149,028 172,425 226,458 99,522 204,054 (22,404) Department Supplies 5500 14,854 19,142 14,645 20,000 8,176 20,000 - Vehicle Fuel & Oil 5505 27,749 31,447 23,506 30,000 10,387 25,000 (5,000) Vehicle Repairs 5715 4,554 15,348 17,532 12,000 2,297 12,000 - Equipment Maintenance 5720 3,453 3,845 2,660 4,000 1,257 4,000 - Building Repair & Maintenance 5740 795 637 502 500 411 500 - Tree Trimming & Removal 5755 372 - - 3,000 1,658 3,000 - Tools & Small Equipment 5900 1,500 2,040 1,838 2,500 2,500 915 - Professional Services 6025 1,110 1,254 760 1,500 1,500 330 - Personnel Services 6035 899 284 472 1,500 1,000 516 (500) Cell Phones 6205 848 1,147 1,333 1,500 1,500 513 -
Travel/Conferences/Training 7000 1,083 1,333 5,673 1,200 1,200 311 - Dues & Subscriptions 7015 930 1,066 938 1,200 1,200 745 - Subtotal, Services and Supplies 77,601 58,147 69,801 78,900 27,516 73,400 (5,500) Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: 260,201$ 207,175$ 242,226$ 305,358$ $ 127,038 277,454$ $ (27,904) 38 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Storm Drain Maintenance
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Fund 200 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Beginning Available Fund Balance $ 38,723 8,450$ $ (4,198) 14,924$ $ 14,924 14,924$ $ - Revenues:

Storm Drain Maintenance 46,775 46,191 77,877 46,000 23,492 46,000 - Transfer from Other Fund - - - - - - -
46,775 46,191 77,877 46,000 23,492 46,000 -
Operating Expenditures:

Pay and Benefits 43,651 28,255 31,090 46,908 23,389 47,067 159 Service and Supplies 33,397 30,584 27,665 29,600 13,878 26,600 (3,000) Capital Outlay - - - - - - -
77,048 58,839 58,755 76,508 37,267 73,667 (2,841)
Net Annual Activity (30,273) (12,648) 19,122 (30,508) (13,775) (27,667) 2,841 Ending Available Fund Balance $ 8,450 $ (4,198) 14,924$ $ (15,584) $ 1,149 $ (12,743) $ 2,841 Fund 200 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 4300 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Storm Drain Maintenance
History of Expenditures Account
Pay Full-Time 5100 $ 17,516$ 24,650 17,655$ 27,877$ $ 14,800 28,467$ $ 590 Pay Part-Time 5165 - - - - - - -
Overtime 5170 22 - 68 - 14 100 100
Vacation/Sick Leave Buyback 5180 629 290 349 500 396 500 - Labor Distribution 5195 (200) (200) (200) - - - -
Benefits 5200 10,310 18,889 13,218 18,531 8,179 18,000 (531) Subtotal, Pay and Benefits 43,651 28,255 31,090 46,908 23,389 47,067 159 Department Supplies 5500 7,254 886 6,136 8,000 7,500 378 (500) Personnel Services 6035 362 123 660 100 516 600 500
Travel/Conferences/Training 7000 - - - 500 500 - -
Subtotal, Services and Supplies 1,009 7,616 6,796 8,600 8,600 894 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Subtotal: $ 44,660 35,871$ 37,886$ 55,508$ $ 24,283 55,667$ $ 159 Fund 200
Department 4310
Stormwater Management
Pay Part-Time 5165 $ -$ - -$ -$ $ - -$ $ -
Benefits 5200 - - - - - - -
Subtotal, Pay and Benefits - - - - - - -
Professional Services 6025 19,999 20,256 6,215 3,000 3,000 - - NPDS Permit 6612 399 11,483 10,602 12,000 11,483 12,000 - SWMP Implementation 6618 2,570 1,530 3,171 6,000 1,501 3,000 (3,000) Subtotal, Services and Supplies 32,388 22,968 20,869 21,000 12,984 18,000 (3,000) Capital Outlay 8000 - - - - - - -
Subtotal: 32,388 22,968 20,869 21,000 12,984 18,000 (3,000) Total Fund: $ 77,048 58,839$ 58,755$ 76,508$ $ 37,267 73,667$ $ (2,841) 39 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Street Maintenance
Fund 280 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 4200 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Operation and Maintenance Account
Pay Full-Time 5100 174,839$ 168,969$ 176,144$ 232,915$ $ 115,543 224,702$ $ (8,213) Pay Part-Time 5165 - - - - - - -
Overtime 5170 598 1,283 725 1,500 1,500 318 -
Vacation/Sick Leave Buyback 5180 7,819 3,496 6,485 4,000 6,039 7,000 3,000 Benefits 5200 98,504 154,002 135,845 69,116 181,132 (30, 150,888 244) Subtotal, Pay and Benefits 333,620 275,890 319,199 419,547 191,016 (35, 384,090 457) Department Supplies 5500 9,490 11,577 6,807 10,500 6,534 11,000 500 Vehicle Fuel & Oil 5505 3,702 4,613 2,762 5,000 1,590 4,000 (1,000) Base Materials 5520 - 270 - 700 700 - -
Asphalt 5525 8,130 6,138 7,638 8,000 7,150 8,000 -
Crack Seal Material 5526 2,046 1,869 2,245 2,500 2,500 - - Software Maintenance (A) 5710 2,054 1,598 5,971 3,600 1,887 3,600 - Vehicle Repairs 5715 507 1,152 1,917 5,000 2,369 5,000 - Equipment Repairs 5720 13,762 11,355 8,424 12,000 5,850 12,000 - Retroreflective Sign Compliance 5722 3,721 1,353 2,404 2,000 2,000 62 - Traffic Signal Maintenance 5725 143 3,866 14,431 10,000 10,000 453 - Street Light Maintenance 5726 626 10,566 3,340 8,000 1,873 8,000 - Vandalism Repair 5745 21 - - 500 500 - -
Tree Trimming & Removal 5755 4,261 - - 5,000 5,000 - -
Tools & Small Equipment 5900 1,189 489 1,277 1,500 1,500 423 - Professional Services 6025 3,000 2,549 3,203 3,000 3,000 216 - Personnel Services 6035 2,413 701 1,983 1,000 1,288 1,500 500 Property and Liability Insurance (A) 6350 24,394 20,762 32,668 40,262 40,262 - - Utilities - Electric 6505 51,909 40,423 52,312 48,000 28,025 56,000 8,000 Travel/Conferences/Training 7000 190 6,955 401 1,000 1,000 580 - Subtotal, Services and Supplies 123,786 131,558 150,233 167,562 58,300 175,562 8,000 Capital Outlay 8000 2,457 - - - - - -
12" wood chipper (1/4) - - 15,000 - - - -
Subtotal Capital Outlay 2,457 - 15,000 - - - -
Total Fund: 457,406$ 409,905$ 484,432$ 587,109$ $ 249,316 559,652$ $ (27,457) Fund 260 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 4150 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments TDA Street Repairs
Grinding/Inlay 8000 $ 39,847$ 9,570 77,057$ 57,000$ $ 57,000 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 8,000 - - Total Fund: $ 17,570 47,847$ 85,057$ 100,000$ $ 57,000 $ 100,000 $ - 40 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Solid Waste & Recycling
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Consolidated Fund 210 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Beginning Available Fund Balance $ 69,008 $ 104,088 $ 99,931 $ 106,529 $ 106,529 $ 106,529 $ - Revenues:

Solid Waste Management Fees 23,770 23,070 22,627 24,000 9,163 23,000 (1,000) Other 1,188 5,165 5,147 500 1,172 2,000 1,500
General Fund Support 45,000 - - - - - -
69,958 28,235 27,774 24,500 10,335 25,000 500
Operating Expenditures:

Pay and Benefits 19,703 18,472 16,722 21,840 11,676 22,308 468 Service and Supplies 5,425 13,920 4,454 14,500 7,730 36,500 22,000 Capital Outlay 9,750 - - - - - -
34,878 32,392 21,176 36,340 19,406 58,808 22,468
Net Annual Activity 35,080 (4,157) (11,840) 6,598 (9,071) (33,808) (21,968) Ending Available Fund Balance $ 104,088 $ 99,931 $ 106,529 $ 94,689 $ 97,458 $ 72,721 $ (21,968) Fund 210 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5300 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Recycling Division
Pay Full-Time 5100 $ 11,080 10,906 $ 9,311 $ 12,274 $ 6,561 $ 12,335 $ 61 $ Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 529 415 436 300 641 750 450
Benefits 5200 6,863 8,382 6,975 9,266 4,474 9,223 (43)
Subtotal, Pay and Benefits 19,703 18,472 16,722 21,840 11,676 22,308 468 Department Supplies 5500 40 20 1,011 500 500 - -
Household Hazardous Waste 5735 2,796 3,693 3,088 3,000 3,000 522 - Illegal Dumping Recycling 5752 424 546 355 1,000 1,000 278 - Professional Services 6025 10,552 1,166 - 10,000 6,930 32,000 22,000 Advertising 6300 108 - - - - - -
Subtotal, Services and Supplies 5,425 13,920 4,454 14,500 7,730 36,500 22,000 Special Projects 8000 - 9,750 - - - - -
Subtotal, Capital Outlay 9,750 - - - - - -
Total Fund: $ 34,878 32,392$ 21,176$ 36,340$ $ 19,406 $ 58,808 $ 22,468 41 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6300 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Administration
Pay Full-Time 5100 $ 294,016 309,390$ 351,553$ $ 414,621 $ 219,901 428,828$ $ 14,207 Pay Part-Time 5165 3,501 4,836 17,334 15,351 3,135 10,753 (4,598) Overtime 5170 7 719 - 500 1,000 100 500
Vacation Buyback 5180 5,358 9,635 13,119 6,000 2,756 6,000 - Benefits 5200 94,634 185,637 155,684 192,704 84,342 184,667 (8,037) Subtotal, Pay and Benefits 488,512 418,502 538,409 629,176 310,234 631,248 2,072 Department Supplies 5500 10,565 11,542 12,854 10,000 4,307 10,000 - Office Equipment Maintenance 5705 3,156 3,251 3,812 4,000 1,419 4,000 - Software Maintenance (A) 5710 7,167 8,095 20,725 14,400 11,205 14,400 - Building Repairs & Maintenance 5740 - 371 - 2,000 2,000 - - Network Support (A) 5775 9,917 4,651 5,089 5,740 2,486 5,740 - Website Hosting & Maintenance (A) 5780 1,173 257 438 1,000 1,000 437 - Audit Fees (A) 6000 6,760 8,600 6,600 9,600 1,025 9,600 - Engineering Services 6005 - - - 1,000 1,000 - -
Professional Services 6025 2,394 3,252 1,525 4,000 4,000 - - Personnel Services 6035 558 2,217 794 600 1,066 1,500 900 Bank Fees 6060 8,967 9,821 11,586 9,000 16,527 30,000 21,000 Credit Card Transaction Charge 6061 22,153 22,850 26,759 24,000 5,128 10,000 (14,000) Telephone 6200 1,430 1,330 1,217 1,400 1,400 - -
Cell Phones 6205 2,049 3,011 4,046 4,200 2,565 4,200 -
Internet Service 6210 3,123 9,450 6,063 6,500 2,245 6,500 - Property and Liability Insurance (A) 6350 94,673 83,771 123,315 - 149,834 - 149,834 Utility - General and Electric 6505 6,570 7,192 12,225 6,000 10,000 - 4,000 Travel/Conferences/Training 7000 50 2,415 - 4,000 1,522 3,000 (1,000) Contingency 7612 - - - 500 93 500 -
Bad Debts 7800 3,883 2,705 4,301 10,000 1,575 7,000 (3,000) Subtotal, Services and Supplies 175,001 190,530 245,187 267,774 51,600 275,674 7,900 Capital Outlay
Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: $ 663,513 609,032$ 783,596$ $ 896,950 $ 361,834 906,922$ $ 9,972 42 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Pumping, Treatment & Storage Division
Pay Full-Time 5100 $ 125,160 123,765$ 124,938$ $ 171,157 $ 78,559 154,099$ $ (17,058) Pay Part-Time 5165 - - - - - - -
Overtime 5170 401 693 504 500 415 500 -
Vacation Buyback 5180 1,600 3,651 2,915 2,500 2,500 45 - Benefits 5200 (27,223) (4, 176,406 569) 53,890 133,200 (17, 115,608 592) Subtotal, Pay and Benefits 100,230 304,223 123,788 307,357 132,909 (34, 272,707 650) Department Supplies 5500 9,999 8,154 8,892 10,000 4,466 9,000 (1,000) Vehicle Fuel & Oil 5505 882 2,601 465 2,000 2,000 85 -
Chemical Supplies 5555 6,842 13,919 13,110 15,000 26,472 50,000 35,000 Lab Supplies 5557 9,482 6,646 4,383 7,000 3,168 7,000 - Vehicle Repairs 5715 383 1,071 239 1,000 1,185 1,500 500 Info Tech (Telemetry) 5719 2,991 415 300 5,000 5,000 - - Equipment Repairs 5720 33,532 12,512 31,143 35,000 32,717 35,000 - Alarm System Maintenance 5730 1,185 957 1,799 1,500 1,500 798 - Building Repair & Maintenance 5740 3,892 4,793 2,854 8,000 5,000 - (3,000) Tools & Small Equipment 5900 2,018 917 1,263 1,500 1,500 477 - Engineering Services 6005 2,671 7,076 11,058 5,000 5,000 - - Professional Services 6025 16,623 18,418 9,809 15,000 7,122 15,000 - Personnel Services 6035 666 764 511 1,000 1,000 80 -
Laboratory Services 6045 4,735 6,123 4,979 6,000 3,099 6,000 - Utility - General and Electric 6505 240,664 275,531 280,265 300,000 167,225 20,000 320,000 Lab Permit Fees 6605 1,063 2,506 1,381 3,000 1,381 3,000 - Regulatory Permits 6612 16,724 15,861 25,375 20,000 27,670 28,000 8,000 Compliance Fees 6631 313 - 689 500 1,000 702 500
Regulatory Compliance 6633 3,178 6,835 2,765 4,000 4,000 - - Travel/Conferences/Training 7000 262 1,791 635 2,500 2,500 430 - Certification Fees 7012 427 235 210 1,000 1,000 123 -
Dues & Subscriptions 7015 1,241 1,152 1,202 1,500 1,500 717 - Subtotal, Services and Supplies 337,989 405,937 407,451 445,500 277,917 505,500 60,000 Capital Outlay 8000 21,945 18,118 57,189 - - - -
Replace 4WD truck (1/2) - - - 30,000 30,000 - -
Lab Equipment (1/2) - - - 15,000 15,000 - -
Tiger Boom Mower (1/3) - - - 70,000 57,448 60,000 (10,000) Subtotal, Capital Outlay 18,118 21,945 57,189 115,000 57,448 105,000 (10,000) Total: $ 456,337 732,105$ 588,428$ $ 867,857 $ 468,274 883,207$ $ 15,350 43 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6100 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Transmission & Distribution Division
Pay Full-Time 5100 $ 213,170 215,435$ 225,224$ $ 303,296 $ 142,032 286,904$ $ (16,392) Pay Part-Time 5165 - - - - - - -
Overtime 5170 727 267 872 1,000 1,058 1,500 500
Vacation Buyback 5180 5,367 8,635 9,707 5,000 2,133 5,000 - Benefits 5200 200,827 122,856 156,986 84,825 223,943 (40, 183,380 563) Subtotal, Pay and Benefits 419,631 347,653 392,789 533,239 230,048 (56, 476,784 455) Department Supplies 5500 36,490 69,479 1,412 60,000 26,208 60,000 - Vehicle Fuel & Oil 5505 41,215 39,182 35,191 42,000 15,655 35,000 (7,000) Base Materials 5520 4,694 3,129 3,590 10,000 10,000 914 - Asphalt 5525 6,857 3,174 2,433 8,000 3,437 8,000 -
Vehicle Repairs 5715 13,057 11,387 27,811 10,000 5,032 10,000 - Info Tech (Telemetry) 5719 - - - 1,000 1,000 - -
Equipment Repairs 5720 17,080 14,491 7,865 14,000 3,808 14,000 - Bldg. Maintenance and Repair 5740 820 219 177 2,000 2,000 443 - Water Meters 5760 57,383 59,245 72,457 75,000 28,005 75,000 - Tools & Small Equipment 5900 2,150 1,781 5,528 5,000 2,233 5,000 - Engineering Services 6005 - - - 1,500 1,500 - -
General Contracting 6015 2,156 7,345 18,113 25,000 9,825 25,000 - Professional Services 6025 883 9,192 - 7,500 7,500 110 - Personnel Service 6035 1,923 2,114 2,751 1,500 1,500 599 - Telephone 6200 1,533 1,492 1,524 1,500 1,500 668 -
Claims Settlement 6360 13,618 - 5,183 - 2,424 2,500 2,500 Travel/Conferences/Training 7000 1,446 7,701 8,505 10,000 1,894 10,000 - Certifications 7012 80 330 625 1,000 1,000 65 -
Dues & Subscriptions 7015 - 285 152 1,000 1,000 977 -
Subtotal, Services and Supplies 215,244 207,362 202,642 276,000 102,297 271,500 (4,500) Capital Outlay 8000 4,018 - 43,375 - - - -
Replace Service Truck (1/2) - - - 27,500 27,500 - -
Subtotal, Capital Outlay 4,018 - 43,375 27,500 27,500 - - Total: $ 638,893 555,015$ 638,806$ $ 836,739 $ 332,345 775,784$ $ (60,955) Fund 500
Department 6200
Customer Account Expense
Pay Full-Time 5100 $ 40,907$ 40,116 38,960$ $ 50,433 $ 24,634 49,065$ $ (1,368) Overtime 5170 - 180 - - 195 400 400
Vacation Buyback 5180 1,074 1,811 2,830 2,000 2,000 287 - Benefits 5200 27,786 40,695 31,043 39,119 16,306 34,473 (4,646) Subtotal, Pay and Benefits 81,885 70,504 73,013 91,552 41,422 85,938 (5,614) Department Supplies 5500 16,741 13,835 13,838 16,000 6,499 13,000 (3,000) Personnel Services 6035 231 233 421 500 36 500 -
Advertising 6300 - - - 200 200 - -
Total: $ 95,953 87,476$ 87,272$ $ 108,252 $ 47,957 99,638$ $ (8,614) 44 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6500 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Collection Division
Pay Full-Time 5100 $ 191,171 191,806 $ 201,220 $ 270,901 $ 128,951 $ 260,312 $ (10,589) $ Overtime 5170 1,093 4 663 500 817 1,500 1,000
Vacation Buyback 5180 7,230 4,159 8,040 4,000 2,083 4,000 - Benefits 5200 105,615 175,222 140,080 201,780 76,431 167,148 (34,632) Subtotal, Pay and Benefits 371,191 305,109 350,003 477,181 208,282 432,960 (44,221) Department Supplies 5500 9,065 16,100 6,972 10,000 2,982 10,000 - Base Materials 5520 - 730 - 2,500 261 2,500 -
Asphalt 5525 1,940 708 - 2,000 328 2,000 -
Software Maintenance 5710 177 - 1,530 2,000 - 2,000 -
Vehicle Repairs 5715 1,811 1,234 1,590 10,000 156 10,000 - Info Tech (Telemetry) 5719 - - - 2,000 - 2,000 -
Equipment Repairs 5720 5,560 2,147 2,837 5,000 168 5,000 - Building Maintenance/Repairs 5740 197 - 120 2,000 391 2,000 - Tools & Small Equipment 5900 3,601 108 4,686 5,000 - 5,000 - Engineering Services 6005 - - - 2,500 - 2,500 -
General Contracting 6015 - 9,875 - 5,000 - 5,000 -
Professional Services 6025 333 240 - 3,000 - 3,000 -
Personnel Services 6035 2,200 2,062 2,420 1,200 735 1,200 - Telephone 6200 4,271 4,514 3,661 4,500 1,527 4,500 -
Regulatory Permits 6612 3,746 3,453 3,945 4,200 3,945 4,200 - Regional Fines 6630 - - - 25,000 - 25,000 -
Regulatory / Compliance Fees 6631 313 - 2,675 5,000 - 5,000 - Travel/Conferences/Training 7000 - - 1,965 2,000 783 2,000 - Due and Subscriptions 7015 - 152 305 1,000 752 1,000 -
Subtotal, Services and Supplies 41,323 33,214 32,706 93,900 12,028 93,900 - Capital Outlay 8000 - 4,018 43,375 - - - -
Replace Service Truck (1/2) - - - 27,500 - 27,500 -
Total Capital Outlay 4,018 - 43,375 27,500 - 27,500 -
Total: 416,532 $ 338,323 $ 426,084 $ 598,581 $ 220,310 $ 554,360 $ (44,221) $ 45 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6600 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Wastewater Treatment Division
Pay Full-Time 5100 $ 337,137 341,505 $ 356,565 $ 505,879 $ 224,284 $ 437,712 $ (68,167) $ Pay Part-Time 5165 - - - - - - -
Overtime 5170 1,078 1,831 1,259 1,500 1,953 4,000 2,500 Vacation Buyback 5180 5,808 2,821 2,842 4,000 157 2,500 (1,500) Benefits 5200 345,214 132,978 147,240 414,436 165,179 358,141 (56,295) Subtotal, Pay and Benefits 479,135 689,237 507,906 925,815 391,573 802,353 (123,462) Department Supplies 5500 55,473 54,039 59,872 50,000 40,662 60,000 10,000 Vehicle Fuel & Oil 5505 17,466 21,566 16,827 20,000 10,092 20,000 - Chemical Supplies 5555 295,418 228,208 330,336 350,000 127,292 330,000 (20,000) Lab Supplies 5557 21,449 21,446 22,456 22,000 9,573 22,000 - Vehicle Repairs 5715 11,989 16,428 6,182 15,000 5,211 15,000 - Info Tech (Telemetry) 5719 1,498 6,031 900 5,000 - 5,000 - Equipment Repairs 5720 112,888 110,331 128,742 127,000 61,825 127,000 - Alarm System Maintenance 5730 1,824 2,182 1,831 1,000 213 1,000 - Building Maintenance/Repair 5740 15,626 2,208 4,617 10,000 2,838 10,000 - Bio Solids Management 5766 2,403 4,827 4,133 10,000 1,290 10,000 - Percolation Pond Const. 5770 111,235 108,186 100,596 125,000 - 125,000 - Tools & Equipment 5900 9,694 2,732 2,611 4,000 3,792 4,000 - Engineering Services 6005 19,342 12 1,650 7,500 3,500 7,500 - General Contracting 6015 - - - 12,000 - 12,000 -
Professional Services 6025 19,846 23,549 2,112 15,000 8,020 15,000 - Personnel Services 6035 2,317 1,472 117 1,000 219 1,000 - Outside Lab Services 6045 17,527 21,658 22,241 17,000 10,342 17,000 - Utility - Water 6500 16,078 17,520 18,914 25,000 18,520 25,000 - Utility - General and Electric 6505 357,328 298,317 340,978 350,000 139,944 350,000 - Lab Permit Fees 6605 7,519 3,188 5,144 9,000 4,144 9,000 - Regulatory Permits 6612 13,061 11,961 17,422 15,000 23,218 23,500 8,500 Regional Board Fines 6630 14,955 - - 50,000 - 50,000 -
Regulatory Compliance 6633 11,108 6,177 5,261 15,000 1,308 15,000 - Travel/Conferences/Training 7000 1,676 3,430 6,803 7,000 2,189 7,000 - Application/Certification Fees 7012 1,159 1,475 402 2,500 366 2,500 - Dues & Subscriptions 7015 1,034 1,342 1,313 1,500 679 1,500 - Subtotal, Services and Supplies 968,285 1,139,913 1,101,460 1,266,500 475,237 1,265,000 (1,500) Capital Outlay 8000 285,167 13,296 92,879 - - - -
Replace 4WD truck (1/2) - - - 30,000 - 30,000 -
Tiger Mower (1/3) - - - 70,000 57,980 60,000 (10,000)
Lab Equipment (1/2) - - - 15,000 - 15,000 -
Chemical Feed System Upgrades - - - 80,000 - 80,000 -
Total Capital Outlay 13,296 285,167 92,879 195,000 57,980 185,000 (10,000) Total: 1,460,716 $ 2,114,317 $ 1,702,245 $ 2,387,315 $ 924,790 $ 2,252,353 $ (134,962) $ 46 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6700 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Administration
Pay Full-Time 5100 $ 299,449 286,615 $ 322,050 $ 377,433 $ 200,504 $ 392,110 $ 14,677 $ Pay Part-Time 5165 4,836 3,501 17,334 15,351 3,135 10,753 (4,598) Overtime 5170 7 - 719 500 100 500 -
Vacation Buyback 5180 1,555 8,806 20,132 6,000 2,756 6,000 - Benefits 5200 90,770 180,882 138,737 171,556 76,995 169,361 (2,195) Subtotal, Pay and Benefits 479,804 396,617 498,972 570,840 283,490 578,724 7,884 Department Supplies 5500 28,101 25,454 26,969 26,000 10,803 26,000 - Office Equipment Maintenance 5705 3,251 3,157 3,812 4,000 1,419 4,000 - Software Maintenance (A) 5710 11,725 7,167 20,725 14,400 11,205 14,400 - Building Repairs 5740 840 1,090 840 2,000 420 2,000 -
Network Support (A) 5775 8,170 13,761 8,887 10,660 4,617 10,660 - Website Hosting & Maintenance (A) 5780 1,173 257 435 1,000 437 1,000 - Audit Fees (A) 6000 8,600 6,760 6,600 9,600 1,025 9,600 - Engineering Services 6005 - - - 5,000 - 5,000 -
Legal Services 6020 - - - - 8,330 10,000 10,000
Professional Services 6025 2,351 2,394 1,525 10,000 - 5,000 (5,000) Personnel Services 6035 558 794 2,091 1,000 1,066 1,500 500 Bank Fees 6060 9,821 8,967 11,586 9,000 16,527 30,000 21,000 Credit Card Fees 6061 22,153 22,850 26,759 26,000 5,128 10,000 (16,000) Telephone 6200 1,330 1,430 1,217 2,000 - 2,000 -
Cell Phones 6205 3,752 2,961 4,875 4,500 2,685 4,500 -
Internet Service 6210 9,450 3,123 6,063 7,500 2,245 7,500 - Property and Liability Insurance (A) 6350 119,584 105,590 150,288 189,421 - 189,421 - Claims Settlement 6360 1,500 - - - 35,000 35,000 35,000 Utility - General and Electric 6505 7,192 6,570 12,225 7,500 - 10,000 2,500 Fortuna Fire District Assessment 6720 - 432 432 450 - 450 - Travel/Conferences/Training 7000 50 - 2,029 5,000 1,277 5,000 - Dues & Subscriptions 7015 - 101 - - 12 50 50
Contingency 7612 - - - 500 93 500 -
Bad Debts 7800 3,724 3,883 10,194 10,000 3,865 10,000 - Subtotal, Services and Supplies 216,741 243,325 297,552 345,531 106,154 393,581 48,050 Capital Outlay 8000 - - - - - - -
Total Capital Outlay - - - - - - -
Total: 696,545 $ 639,942 $ 796,524 $ 916,371 $ 389,644 $ 972,305 $ 55,934 $ 47 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Individual Districts
Fund 670 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6505 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Rancho Buena Vista Lift Station
Maintenance District
Beginning Unreserved Fund Balance $ 2,870 4,409$ 6,938$ 10,148$ $ 10,148 10,148$ $ - Revenue: 7,710 8,776 8,698 6,500 6,500 611 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 - - Benefit Distribution 5295 975 975 975 1,025 1,025 - -
Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 - Equipment Repair 5720 - - - - - - -
Administrative Charge 6055 250 250 250 250 250 - -
Utility - General and Electric 6505 501 418 502 400 187 400 - County Admin Fee 6700 14 7 7 10 10 - -
Subtotal, Services and Supplies 682 758 759 660 187 660 - 4,557 4,633 4,634 4,735 4,735 187 -
Annual Operating Activity 3,153 4,143 4,064 1,765 1,765 424 - Depreciation Expense 9100 1,614 1,614 854 1,614 1,614 - - Ending Unreserved Fund Balance $ 4,409 6,938$ 10,148$ 10,299$ $ 10,572 10,299$ $ - 48 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 671 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6510 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Kenwood Meadows Lift Station
Beginning Unreserved Fund Balance $ 18,671 18,078$ 21,652$ 26,851$ $ 26,851 26,851$ $ - Revenue: 5,758 9,260 10,784 6,000 1,081 6,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 - - Benefit Distribution 5295 975 975 975 1,025 1,025 - -
Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 - - Equipment Repair 5720 - - - - - - -
Administrative Charge 6055 250 250 250 250 250 - -
Utility - General and Electric 6505 988 1,646 887 750 322 750 - County Admin Fee 6700 15 8 8 10 10 - -
Subtotal, Services and Supplies 1,911 1,246 1,145 1,010 1,010 322 - 5,786 5,121 5,020 5,085 5,085 322 -
Annual Operating Activity 4,139 (28) 5,764 915 759 915 - Depreciation Expense 9100 565 565 565 565 565 - -
Ending Unreserved Fund Balance $ 18,078 21,652$ 26,851$ 27,201$ $ 27,610 27,201$ $ - Fund 672
Department 6515
Forest Hills Booster Station
Beginning Unreserved Fund Balance $ 15,245 19,408$ 25,653$ 32,443$ $ 32,443 32,443$ $ - Revenue: 26,438 31,739 32,108 22,000 2,329 22,000 -
Expenditures:

Labor Distribution 5195 9,000 9,000 9,000 9,450 9,450 - - Benefit Distribution 5295 1,850 1,850 1,850 1,940 1,940 - - Subtotal, Pay and Benefits 10,850 10,850 10,850 11,390 11,390 - - Equipment Repairs 5720 - - - 2,000 2,000 - -
Administrative Charge 6055 250 250 250 250 250 - -
Utility - General and Electric 6505 6,384 3,155 6,208 5,000 2,003 5,000 - County Admin Fee 6700 20 10 10 10 10 - -
Subtotal, Services and Supplies 3,425 6,644 6,468 7,260 2,003 7,260 - 14,275 17,494 17,318 18,650 2,003 18,650 -
Annual Operating Activity 12,163 14,245 14,790 3,350 3,350 326 - Depreciation Expense 9100 8,000 8,000 8,000 8,000 8,000 - - Ending Unreserved Fund Balance $ 19,408 25,653$ 32,443$ 27,793$ $ 32,769 27,793$ $ - 49 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 673 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6520 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Forest Hills Estates Storm Water
Beginning Unreserved Fund Balance $ 10,857 11,638$ 14,009$ 17,242$ $ 17,242 17,242$ $ - Revenue: 6,600 8,178 9,040 6,500 6,500 611 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 - - Benefit Distribution 5295 975 975 975 1,025 1,025 - -
Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 - - Supplies - High Rock Crew 5600 - - - - - - -
Administrative Charge 6055 225 225 225 225 225 - -
County Admin Fee 6700 24 12 12 10 10 - -
Subtotal, Services and Supplies 249 237 237 235 235 - - 4,124 4,112 4,112 4,310 4,310 - -
Annual Operating Activity 2,476 4,066 4,928 2,190 2,190 611 - Depreciation Expense 9100 1,695 1,695 1,695 1,695 1,695 - - Ending Unreserved Fund Balance $ 11,638 14,009$ 17,242$ 17,737$ $ 17,853 17,737$ $ - Fund 674
Department 6522
Dove Subdivision Storm Water
Beginning Unreserved Fund Balance $ 1,251 1,602$ 2,664$ 3,774$ $ 3,774 3,774$ $ - Revenue: 1,430 2,135 2,183 1,200 1,200 253 -
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 7 5 - 5 -
Subtotal, Services and Supplies 38 32 32 30 30 - -
138 132 132 130 130 - -
Annual Operating Activity 1,292 2,003 2,051 1,070 1,070 253 - Depreciation Expense 9100 941 941 941 941 941 - -
Ending Unreserved Fund Balance $ 1,602 2,664$ 3,774$ 3,903$ $ 4,027 3,903$ $ -

50 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 675 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6524 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Gulliksen Subdivision Storm Water
Beginning Unreserved Fund Balance $ 2,350 3,036$ 5,113$ 7,287$ $ 7,287 7,287$ $ - Revenue 2,890 4,275 4,372 2,500 2,500 499 -
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 - - - - - - -
Administrative Charge 6055 25 25 25 25 25 - -
County Admin Fee 6700 11 5 5 5 - 5 -
Subtotal, Services and Supplies 36 30 30 30 30 - -
136 130 130 130 130 - -
Annual Operating Activity 2,754 4,145 4,242 2,370 2,370 499 - Depreciation Expense 9100 2,068 2,068 2,068 2,068 2,068 - - Ending Unreserved Fund Balance $ 3,036 5,113$ 7,287$ 7,589$ $ 7,786 7,589$ $ -

Fund 676
Department 6525
Drainage Assessment Area 2009-01
Astor Subdivision
Beginning Unreserved Fund Balance $ 1,409 2,011$ 4,231$ 6,266$ $ 6,266 6,266$ $ - Revenue: 3,446 5,058 4,873 3,000 3,000 495 -
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 6 5 - 5 -
Subtotal, Services and Supplies 37 31 31 30 30 - -
137 131 131 130 130 - -
Annual Operating Activity 3,309 4,927 4,742 2,870 2,870 495 - Depreciation Expense 9100 2,707 2,707 2,707 2,707 2,707 - - Ending Unreserved Fund Balance $ 2,011 4,231$ 6,266$ 6,429$ $ 6,761 6,429$ $ -

51 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Public Works Department Maintenance Districts
Fund 677 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 6526 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Sewer Maintenance Fee Area 2009-02
Astor Subdivision Lift Station
Beginning Unreserved Fund Balance $ (4,509) $ (3,951) $ (18,857) $ (22,879) $ (22,879) $ (22,879) $ - Revenue: 5,945 6,273 5,171 6,000 (120) 6,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 - - Benefit Distribution 5295 975 975 975 1,025 1,025 - -
Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 - - Equipment Repair 5720 2,534 - - - - - -
General Contracting 6015 5,303 - 3,779 - - - -
Administrative Charge 6055 250 250 250 250 250 - -
Utility - General and Electric 6505 7,999 451 (80) 265 265 - - County Admin Fee 6700 11 6 6 5 - 5 -
Subtotal, Services and Supplies 16,092 712 3,955 520 520 - - 4,587 19,967 7,830 4,595 4,595 - -
Annual Operating Activity (13, 1,358 694) (2,659) 1,405 (120) 1,405 - Depreciation Expense 9100 1,212 800 1,363 800 800 - -
Ending Unreserved Fund Balance $ (3,951) $ (18,857) $ (22,879) $ (22,274) $ (22,999) $ (22,274) $ - Fund 678
Department 6527
Drainage Assessment Area 2010-03
Wright Subdivision
Beginning Unreserved Fund Balance $ 1,057 1,465$ 2,737$ 4,855$ $ 4,855 4,855$ $ - Revenue 2,231 3,093 3,167 2,000 2,000 312 -
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 3 5 3 5 - 5 -
Subtotal, Services and Supplies 30 28 28 30 30 - -
130 128 128 130 130 - -
Annual Operating Activity 2,101 2,965 3,039 1,870 1,870 312 - Depreciation Expense 9100 1,693 1,693 921 920 920 - -
Ending Unreserved Fund Balance $ 1,465 2,737$ 4,855$ 5,805$ $ 5,167 5,805$ $ - 52 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Enterprise Fund
Transportation Transit
2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Fund History Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Beginning Available Fund Balance $ 45,785$ 73,724 88,893$ 150,127$ $ 150,127 $ 150,127 $ - Sources:

Senior Bus Fees 15,628 16,257 24,929 20,000 6,482 15,000 (5,000) TDA Rev Allocation 381,987 440,626 447,635 419,877 204,554 419,877 - Other 3,082 (2,355) (1,435) 2,000 1,492 2,000 -
Transfer In 8,931 7,378 9,642 10,000 10,000 - (5,000)
409,628 461,906 480,771 451,877 212,528 446,877 (10,000) Uses:

Pay and Benefits 209,960 187,179 167,866 227,046 102,377 213,082 (13,964) Service and Supplies 44,398 44,032 50,394 49,939 13,452 51,839 1,900 Contract Services - HTA 168,659 177,097 194,813 204,554 - 204,554 - Depreciation 14,550 10,490 6,464 - - - -
437,567 418,798 419,537 481,539 115,829 469,475 (12,064) Net Activity (27,939) 43,108 61,234 (29,662) 96,699 (22,598) 2,064 Ending Available Fund Balance $ 45,785 88,893$ 150,127$ 120,465$ $ 246,826 127,529$ $ 2,064 Fund 590 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Department 5000 Actual Actual Actual Budget thru 12-2025 Estimate Adjustments History of Expenditures
Pay Full-Time 5100 $ 69,007$ 72,717 68,946$ 86,414$ $ 40,511 79,697$ $ (6,717) Pay Part-Time 5165 45,979 46,202 50,368 62,074 28,923 59,693 (2,381) Overtime 5170 - 60 - - 141 250 250
Vacation Buyback 5180 2,152 369 911 500 1,000 352 500
Benefits 5200 70,041 90,672 47,581 78,058 32,450 72,442 (5,616) Subtotal, Pay and Benefits 209,960 187,179 167,866 227,046 102,377 213,082 (13,964) Department Supplies 5500 690 1,122 496 600 1,000 751 400 Vehicle Fuel & Oil 5505 19,705 17,582 21,413 18,000 6,001 18,000 - Repairs 5715 3,475 6,861 4,231 5,500 3,766 5,500 -
Personnel Services 6035 2,675 1,283 3,767 1,000 2,316 2,500 1,500 Telephone 6200 338 1,207 892 1,000 1,000 154 -
Advertising 6300 120 120 120 200 200 - -
Insurance (A) 6350 16,134 14,082 19,458 21,789 21,789 - - Travel/Conferences/Training 7000 895 1,526 17 1,500 1,500 464 - Dues & Subscriptions 7015 - 615 - 350 350 - -
Subtotal, Services and Supplies 44,398 44,032 50,394 49,939 13,452 51,839 1,900 Senior Bus Total: 254,358$ 231,211$ 218,260$ 276,985$ $ 115,829 264,921$ $ (12,064) Fund 590
Department 5050
Public Transit
HTA- Contract Services 6620 168,659 177,097$ 194,813$ $ 204,554 $ - $ 204,554 $ - Transit Total: 168,659 177,097 194,813 204,554 - 204,554 - Fund Total: 423,017$ 408,308$ 413,073$ 481,539$ $ 115,829 469,475$ $ (12,064) 53 Section 4
Capital Improvement
Projects
54 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 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 - 91,243 - - - - - 9377 City Hall Remodel Project 100 - 112,808 - 20,000 164 20,000 - 9104 PD Facility Remodel Project 101 1,309,093 - 67,410 - - - - 9994 Annual Paving Contract 101 181,605 124,999 112,703 125,000 125,428 125,500 500 9373 Citywide Stormdrain Maintenance Project 101 8,705 53,059 250,785 200,000 200,000 - - 9379 Newburg Park Expansion Project 101 14,574 11,754 3,143 850,000 3,169 50,000 (800,000) 9130 River Lodge Staining Project 101 - - 190,000 - 103,088 190,000 - 9131 Street Light Battery Replacement for Solar Lighting on 12th Street 101 - - 40,000 - 31,294 40,000 - 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 - - 100,000 - - 100,000 - 9106 Rohner Park Basketball Expansion 101 114,371 103,617 - - - - - 1,200,880 3,243,594 638,092 1,525,000 263,143 725,500 (799,500) CDBG Funds
9977 Library, City Hall, Bus Stops & Curb Ramps ADA Barrier Removal 830 8,227 293,258 168,669 750,000 750,000 - - 8,227 293,258 168,669 750,000 750,000 - -
Special Revenue Funds
9104 PD Facility Remodel Project 180 - 80,000 - - - - - - 80,000 - - - - -
Drainage Projects - Capital Grant Funds
9123 Mill Creek Habitat Connectivity Project 350 - 183,884 437,217 500,000 104,619 500,000 - 9128 Clean CA Gateway Project 350 - - 387,838 - - - -
9100 Stormdrain Infrastructure Vulnerability Assessment 351 45,161 53,479 - - - - - 9101 Prop 1 LID 12th Street Project 352 409,237 667,758 - - - - - $ 905,121 454,398 $ 825,055 $ 500,000 $ 104,619 $ 500,000 $ - $ 55 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Street Projects - Special Revenue Funds
9500 Paving Projects/Surveys/Studies 140 19,370 $ $ - $ - $ - $ - $ - $ - 9112 12th Street Interchange Modernization Project 140 - 3,019 - - - - - 9113 Kenmar and Ross Hill Road Intersection Improvement Project 140 28,635 147 - - - - - 9120 Traffic Signal Cabinet Improvements 140 7,539 15,668 990 75,000 33,022 75,000 - 9653 Citywide Micro surfacing 260 22,329 - - - 55 - -
9994 Annual Paving Contract 260 - - 100,000 - 100,000 - - 9994 Annual Paving Contract 290 104,538 - 209 - - - -
9997 SB1 Paving Projects 290 - 255,364 - 500,000 310,945 500,000 - 77,873 120,353 259,582 675,000 344,022 675,000 -
Street Projects - Capital Grant Funds
9978 Kenmar Interchange Improvement Project 270 132,319 23,339 204,524 2,350,000 631,017 2,350,000 - 9112 12th Street Interchange Modernization Project 270 106,628 278,579 337,392 200,000 50,981 200,000 - 9653 Citywide Micro surfacing 275 100,000 - 160,000 - 152,778 160,000 - 9994 Annual Paving Contract 275 1,958 100,133 100,000 - - - - 9073 Citywide Concrete Project 275 50,000 5,000 45,221 50,000 50,000 - - $ 390,905 $ 407,051 $ 687,137 $ 2,760,000 $ 834,776 $ 2,760,000 $ - 56 City of Fortuna
FY 2025-26 Mid-Year Budget Review
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 YTD 2025-26 Mid-Year Budget Actual Actual Actual Budget thru 12-2025 Estimate Adjustments Water Capital Projects Fund
0925 Water Tank Recoating Project 510 347,288 $ $ 646,327 $ - $ - $ - $ - $ - 9066 Corrosion Control Facility Piping Project 510 57,009 181,377 - 1,000,000 72,893 1,000,000 - 9370 Vancil Reservoir Site Rehabilitation Project 510 75,042 21,381 2,821 200,000 200,000 - - 9102 Kenmar/Drake Hill Station Stationary GenSets 510 61,813 31,875 - - - - - 9108 Downtown Water Line Replacement 510 - 21,206 - 600,000 14,761 600,000 - 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 - - 20,000 - 20,000 - - 9990 Annual Water Valve Replacement Project 510 - - 666 300,000 97,601 300,000 - 9124 Carson Woods Waterline Replacement Project 510 81,060 - 25,950 225,000 91,367 225,000 - 9129 Water Meter and Radio Replacement Project 510 - - 200,000 50 145,031 200,000 - 9969 Corp Yard Roofing Project 510 70,266 1,658 - - - - - 658,466 798,161 232,070 2,695,000 421,653 2,695,000 -
Water Capital Projects - Capital Grant Funds
9102 Kenmar/Drake Hill Station Stationary GenSets 351 185,440 95,140 - - - - - 95,140 185,440 - - - - -
Wastewater Capital Projects Fund
0171 NPDES Compliance 560 147,584 467,168 1,171,786 3,500,000 883,503 3,500,000 - 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 13,918 5,439 - 10,000 10,000 9125 WWTP Secondary Clarifier Recoating Project 560 - - 756 200,000 284,164 336,000 136,000 9114 Corp Yard Generator Project 560 2,181 15,860 - - - - - 9121 P Street Sewer Replacement Project 560 13,191 864 182,056 - - - - 9122 Sanitary Sewer CCTV Project 560 - 697,293 - - - - - 9126 WWTP Strongs Creek Meter Box Concrete Rehab 560 - - 40,000 - 40,000 - - 9975 Digester Maintenance 560 - - - 46,115 - 100,000 100,000 9976 Sewer Lining Project 560 - 21,206 - 3,000,000 14,761 3,000,000 - 386,315 550,522 2,087,015 6,740,000 1,233,982 6,986,000 246,000 Total: $ 3,362,504 $ 6,413,200 $ 4,977,620 $ 15,645,000 $ 3,202,195 $ 15,091,500 $ (553,500) 57

Fortuna City CouncilFebruary 2, 2026

Fortuna City Council
February 2, 2026