Fortuna City Council
April 27, 2026

Special Budget Workshop
Monday, April 27, 2026 at 4:30 pm
621 11th Street, Fortuna CA
Zoom Option: 1-669-900-9128 User ID: 814 6668 2457 Password: 443132 • We May Disagree, But We Will Be Respectful of One Another • All Comments Will Be Directed to the Issue at Hand, and Addressed to the City Council • Personal Attacks are Unacceptable
• The City Council May Take Action on any Item on this Agenda.

CALL TO ORDER / FLAG SALUTE / ROLL CALL
Council
Staff
• Council Member Kyle Conley
• Council Member Carlos Diaz
• Council Member Abe Stevens
• Mayor Pro Tem Tami Trent
• Mayor Mike Johnson
• City Manager Amy Nilsen
• City Clerk Siana L. Emmons

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

2. | Agenda published on 04/23/2026 at 3:24 PM

DISCUSSION ITEM
a. Fiscal Year 2026-27 Proposed Budget (General Fund, Transit)

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

4. Discussion Agenda Item 3a

STAFF REPORT
Discussion Agenda Item
DATE: April 27, 2026
TO: Honorable Mayor and Council Members
FROM: Aaron Felmlee, Finance Director
THROUGH: Amy Nilsen, City Manager
SUBJECT: Fiscal Year 2026-27 Proposed Budget
STAFF RECOMMENDATION:

1. Receive a detailed presentation of the General Fund portion of the Fiscal Year (FY) 2026- 27 Proposed Budget; and

2. Provide direction to the City Manager in regards to the River Lodge, Fortuna Transit System, and the Museum.

EXECUTIVE SUMMARY:

The total FY 2026–27 Proposed Budget is $54,087,866 with $9,441,279 in General Fund expenditures. The total proposed budget represents an increase of $18,712,765 with an increase of $895,815 to the General Fund. The total budget increased primarily due to the Wastewater Treatment Plant Compliance Upgrade project which accounted for an increase of $17,500,000.

The General Fund portion of the increase is primarily due to the following:
• $420,000 for health insurance
• $87,000 for liability insurance
• $40,000 for a new phone system
• $200,000 for Police Officer and Sergeant pay increases • $110,000 for the Senior Planner position
• $550,000 for the General Plan update
These increases are partially offset by the decreases below:
• $223,000 due to the ongoing hiring freeze for one Police Officer position and one part-time Community Services Officer position
• $20,000 due to the elimination of the Business Improvement budget • $75,000 due to departments reducing services and supplies budgets • $180,000 due to pursuing a lease of the River Lodge and eliminating the full-time River Lodge Manager and currently vacant River Lodge Coordinator positions • $24,000 due to the partial closure of the Museum
Discussion Agenda Item 3a

Below is a chart that shows the total general fund revenue and expenses for FY 2026-27 compared to prior years.

The amount needed to come from reserves for FY 2026-27 is $738,175, comprised of $550,000 for the General Plan and $190,000 for one-time employee stipends. Below is a chart that shows the general fund current reserve amount and policy.

Fund Balance History 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Budget Estimate Proposed PY Budget
Beginning Available Balance $ 7,538,935 $ 7,358,192 $ 7,358,192 $ 5,403,621 $ (1,954,571) SOURCES:

Revenues:

Taxes and Fees 7,609,107 7,174,275 7,193,625 7,328,104 153,829 Non-recurring Receipts 329,492 290,468 315,568 375,000 84,532 Transfers from Other Funds - 700,000 700,000 1,000,000 300,000 Total Sources 7,938,599 8,164,743 8,209,193 8,703,104 538,361 USES:

Operating Budgets:

Pay and Benefits 5,205,269 5,690,129 6,887,560 5,968,581 278,452 Service and Supplies 2,126,563 2,206,941 2,511,341 2,782,207 575,266 Capital Outlay 82,924 - - 50,000 50,000
Projects 204,051 20,000 20,000 - (20,000)
Debt Service - - - - -
Development Fund Support 216,781 138,217 241,935 244,542 106,325 River Lodge Fund Support 153,275 263,989 308,521 145,486 (118,503) Transfers to Other Funds 130,479 226,188 194,407 250,463 24,275 Total Uses 8,119,342 8,545,464 10,163,764 9,441,279 895,815 Net Annual Activity (180,743) (380,721) (1,954,571) (738,175) (357,454) Ending Available Balance $ 7,358,192 $ 6,977,471 $ 5,403,621 $ 4,665,446 $ (2,312,025) Discussion Agenda Item 3a

The proposed FY 2026-27 has been developed to present the City’s recommended operating programs and Capital Improvement Projects while keeping in mind the City’s fiscal constraints.

Staff prepared the budget with the intent of delivering the highest possible level of service to the community within the resources available, guided by the following principles:
• Current services will be preserved at existing levels to the highest degree possible. • The budget will comply with State Constitution, City Charter and Municipal Code provisions.
• Working capital balances will be examined to ensure balances are healthy enough to protect the City from any future uncertainties.
• Recurring expenditures will be aligned with recurring revenues to support long‑term fiscal sustainability.
• Department budgets will reflect the most accurate and realistic estimates of operational costs.

This year’s budget development occurred against a challenging fiscal backdrop. The City of Fortuna has experienced several consecutive years of structural financial strain driven by stagnant or declining revenues and rapidly increasing operational costs, particularly in public safety, insurance, and core community services. Since FY 2021–22, the City’s largest revenue sources that once grew modestly each year have instead flattened or contracted. At the same time, major cost drivers, most notably insurance, have risen sharply due to market conditions outside the City’s control.

These opposing trends have created a tightening budget environment in which maintaining service levels requires difficult choices. Despite extensive line‑item review and cost‑containment efforts, the City faces a widening gap between recurring revenues and expenditures. As a result, the Proposed Budget includes targeted reductions and operational adjustments necessary to preserve core services and maintain fiscal stability.

Reserve Policy
A. Economic Contingency Reserve
Set-aside funds for unexpected loss of revenue or economic downturn; 5% of revenues; 435,155 provides time to adjust services to changing revenues
B. Capital Improvement/Infrastructure Reserve
Set-aside funds for unexpected major infrastructure failure 500,000 C. Operating/Working Capital Reserve
Provides cash flow for tax and grant collection period; days of expenditures: 180 4,655,973 D. Reserved Fund Balance - PARS Section 115 Trust 171,665 E. Remaining unreserved Fund Balance/Operating Contingency (1,097,347) Estimated FY26-27 Ending Fund Balance $ 4,665,446
Discussion Agenda Item 3a

Staff’s comprehensive analysis provides confidence that the FY 2026–27 Proposed Budget maximizes the services that can be delivered with available resources while positioning the City to navigate ongoing financial pressures responsibly.

DISCUSSION:

1. How Fortuna Reached this Fiscal Crossroads
a. Sales Tax Revenues Are Not Keeping Pace With Inflation The City’s largest unrestricted revenue source is sales tax, and sales tax has not kept up with inflation. Under normal inflation, revenues would have increased to $5.2M by FY 2026–27. Actual projected revenues are only $4.1M. This results in a gap of over $1,000,000. This means the City effectively lost the purchasing power of nearly one million dollars over a five-year period. See below chart. b. Transient Occupancy Tax (TOT) Revenues Have Declined Significantly Traditionally, TOT helps fund City services and tourism-related impacts. The City’s TOT revenue has dropped sharply since FY 2021–22. Expected inflation-adjusted TOT for FY 2026–27 is approximately $1.1M. Actual projected TOT is $700,000, a gap of over $400,000. This decline appears linked to regional lodging patterns and reduced tourism activity. See below chart.

Discussion Agenda Item 3a

c. Liability Insurance Costs Have Skyrocketed
Liability insurance, an unavoidable cost, has increased more dramatically than any other major expense category. Actual costs for liability insurance in FY 2021–22 were $435,894. Projected costs for FY 2026-27 is $1,051,372, an increase of over $615,000, or over 140%. The resulting gap compared to inflation-adjusted expectation is over $500,000. These increases are consistent with statewide trends affecting municipal risk pools. See below chart.

The result of these three trends is a General Fund structural budget deficit. These combined trends demonstrate rising costs and flat to declining revenues. To help address these trends Discussion Agenda Item 3a

the use of reserves and a hiring freeze has previously been put into place. In addition, during budget preparation departments were requested to come up with 10% cut reductions to their service and supply budgets. These measures still left the General Fund short of a balanced operating budget and so staff came up with service reductions that will be discussed in greater detail below.

2. Measure E Impact to the General Fund
Total budgeted revenues for Measure E for FY 2026-27 is $1,944,000, an increase of $60,000, or 3%. One of the ways staff closed the operating deficit was to increase the amount of General Fund support Measure E provides. Measure E General Fund support increased from $700,000 in FY 2025-26 to $1,000,000 in FY 2026-27. After taking into account the full-time positions that Measure E funds, this left $86,000 of discretionary funding for the Measure E committee to allocate to one-time projects. These projects have historically included high value projects such as the K-9 program, encampment outreach and cleanup services, code compliance, storm drain repair, street repair, and park equipment and enhancements.

To fund these projects this year’s Measure E recommendation included utilizing Measure E funds that have gone unspent and therefore to reserves in years past. The estimated amount at the end of FY 2025-26 that Measure E will have put into reserves since inception is $3,500,000. The Measure E Committee and City Council have previously given direction to keep reserves at 365 days of operating expenditures in the Measure E Fund which would be approximately $1,950,000. This leaves $1,550,000 that has been put into reserves by Measure E above and beyond the stated reserve target. The proposed budget includes allocating approximately $800,000 from reserves this year to be spent on one-time cost projects.

3. General Fund Reserves
By comparison, the General Fund does not have excess reserves above the Council approved reserve levels. The FY 2026-27 proposed budget includes approximately $550,000 from reserves for the General Plan Update and $190,000 for employee stipends.

The General Fund is estimated to start FY 2026-27 with approximately $5.4 million and end the year with $4.65 million due to the General Plan and employee stipend costs coming from reserves.

The General Fund Reserve policy calls for an economic contingency reserve of 5% of revenues which equates to about $435,000, a Capital Infrastructure reserve of $500,000, and 180 days of operating expenses reserve which equates to about $4,640,000. The total of all of those comes to a reserve policy amount of $5.6 million which means the ending balance of $4.65 million leaves the City short by about $950,000 of the reserve policy.

The Council can choose to remove the economic contingency and/or the capital infrastructure contingency from the reserve policy to reduce that shortfall. The Council can Discussion Agenda Item 3a

also include in the budget adoption motion to waive the reserve requirement for the FY 2026-27 budget year.

4. Steps Included in Proposed Budget to Reduce Deficit
The proposed FY 2026–27 budget includes a series of expenditure reductions and measures designed to address the projected General Fund deficit. These actions reflect a combination of operational adjustments, staffing controls, and service level reductions intended to minimize financial impacts while maintaining core City services. • Hiring Freeze to remain in place for FY 2026-27. Total savings to the General Fund will depend on which positions end up having vacancies and for how long. • Eliminated entire budget for Business Improvement. Total savings to the General Fund - $20,000
• Departments reduced services and supplies budgets by up to 10% - $75,000 savings to the General Fund
• Froze 1 currently vacant part-time Community Services Officer position. Total savings to the General Fund - $33,000
• Froze 1 currently vacant full-time Police Officer Position (will leave 2nd Detective specialty position vacant) – Total savings to the General Fund - $190,000 • Lease the River Lodge to another local public agency with time/costs allotted for a smooth transition period. This includes eliminating the full-time River Lodge Manager and currently vacant River Lodge Coordinator positions. Total savings to the General Fund - $180,000
• Did not implement full-time Transit Supervisor position. Total savings to the General Fund - $70,000
In total over $500,000 in reductions have been included in the FY 2026-27 proposed budget. These reductions along with the increase from Measure E of $300,000 put the General Fund at a balanced operating budget, one-time costs of $740,000 for the General Plan and employee stipends however, would still need to come from reserves.

5. Staffing and 34-hour work week
A review of departmental performance data demonstrates that the transition from a 40‑hour to a 34‑hour workweek has been successful. Across all reporting divisions, service levels, customer activity, and operational outputs have remained stable or improved following implementation. Key indicators, including invoices processed, agenda items completed, building and planning activity, recreation participation, and customer service interactions, show no decline in productivity.

Some specific metrics provide the clearest quantitative comparison. Post‑implementation data show that daily walk‑in customers served increased by 35%, utility bills paid online increased 28%, and payroll checks issued increased 4%. Notably, employee leave usage declined 38% after the schedule change (July – December 2025 compared to July – December 2024). Additionally, the City recognized a decrease in recruitments of 57% Discussion Agenda Item 3a

between January – June 2025 compared to July – December 2025. These suggest improved employee morale, reduced burnout, and greater schedule sustainability.

Overall, the data indicates that the 34‑hour workweek has preserved organizational productivity and reduced staff turnover, providing a more consistent level of service. The reduced schedule is functioning effectively and sustainably without compromising public service delivery which will be key as the City applies the hiring freeze for a second fiscal year.

6. River Lodge Analysis
Staff presented a detailed analysis of the River Lodge for the Council at the September 2, 2025, Council meeting. At that time the Council directed staff to keep the River Lodge and pursue marketing opportunities to help address the recurring deficit that the River Lodge facility has operated in for many years.

Please reference the below chart that shows both the revenue and expenses for the River Lodge for FYs 2021-22 through 2025-26 as well as the amount of funds required by the General Fund which totals nearly $1,000,000 for the 5 years shown.

Staff have held bi-weekly meetings regarding the River Lodge since the September Council meeting with the goal of decreasing the amount of General Fund support provided to the River Lodge and pursue enhanced marketing. To date staff have not found an avenue to make the River Lodge bring in enough revenue to cover expenses.

Due to this and the need for the General Fund to reduce expenses due to increased fiscal pressure as explained above staff have included in the FY 2026-27 proposed budget to lease out the River Lodge facility. The FY 2026-27 budget includes reduced staffing levels that represent the River Lodge transition from City control to another local agency. This reduced the amount the General Fund supports the River Lodge by $180,000.

Staff are requesting the City Council make a motion to provide direction to the City Manager to pursue leasing the facility immediately. Starting that process now and not July 1, when the new budget year starts, will allow the potential for a long-term lease by the end of the calendar year and the ability to more smoothly transition some of the already scheduled events. In the event that no lease can be effectuated staff will return with alternative recommendations such as permanently closing the River Lodge based on the budget; or the potential need to add positions and funds back into the budget to effectively operate the River Lodge facility through the entire fiscal year.

Discussion Agenda Item 3a

7. Transit Analysis
Staff presented on the Fortuna Transit system operations and provided alternative options to keep the Fortuna transit system fiscally viable at the February 2, 2026, Council Meeting.

At that meeting Council chose the option to open the transit system to the general public, allocate a full-time transit supervisor position, and re-evaluate the system again in FY 2027-28.

Staff recently received updated transit development act (TDA) and state transit assistance (STA) funding amounts from Humboldt County Association of Government (HCAOG) who facilitate the distribution of those funds to the City. The updated numbers were $70,000 less than projected and presented to the Council on February 2. Below is a summary of TDA allocations that the City has received over the previous 6 fiscal years showing steady declines.

Due to this funding decrease staff put the recruitment of the full-time transit supervisor position on hold to re-evaluate the fiscal viability of the Fortuna transit system. However, it should be noted that a dedicated Transit Supervisor has the potential to pursue transit related funding such as Federal Transit Administration Section 5310 – Enhanced Mobility of Seniors and Individuals with Disabilities program, while the current staffing model does not allow for grant writing, and there will be limited compliance, staff oversight, and training.

Below is an updated fiscal analysis of the Fortuna transit system without the full-time transit supervisor.

Year Amount % Change
FY 21-22 603,691
FY 22-23 541,214 -11.5%
FY 23-24 479,315 -12.9%
FY 24-25 470,986 -1.8%
FY 25-26 458,733 -2.7%
FY 26-27 414,085 -10.8%
Discussion Agenda Item 3a

The Fortuna transit system is only fiscally viable in FY 2026-27 and then turns to a deficit in FY 2027-28 and grows to an over $80,000 deficit by FY 2030-31. These deficit amounts would need to be covered by the General Fund which does not have the current capacity to do as explained above.

Additionally, funding from the Humboldt Transit Authority (HTA) that was originally anticipated for the purchase of two new buses, was not approved by the HTA Board. The HTA Board recommended an operational analysis of which service provider could provide service to Fortuna more efficiently. HTA is waiting to see if Fortuna is interested in receiving an operational analysis. In the meantime, in order to purchase one of the buses the City Council would need to authorize the use of transit development act (TDA) street paving funds that have been received in prior fiscal years for the purchase of an approximate $100,000 bus.

For these reasons staff are recommending that the City Council direct the City Manger to pursue sustainable long-term viable options for the Fortuna Transit system such as working with HTA on an operational analysis for them to potentially operate the Dial-a-Ride system in Fortuna.

8. Museum Analysis
The Museum has been identified as a discretionary, non-core service within the City’s General Fund. Annual operating costs range between $27,500 and $32,500, with the primary expense attributable to the part-time Museum Curator position. This position is budgeted at approximately 1,200 hours annually and is responsible for the day-to-day operations of the Museum, as well as support for the Historical Commission.

The Museum currently maintains a donation fund balance of approximately $22,000, accumulated through community contributions over several years. For FY 2026–27, staff recommends utilizing these restricted donation funds to support the cost of the part-time Sources:

Current FY
25-26
FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31
Bus Fares 20,000 24,000 24,480 24,970 25,469 25,978
TDA Allocation 419,877 414,085 418,226 422,408 426,632 430,898 Regional Funds (STA, SGR, LCTOP) - 100,000 100,000 100,000 100,000 100,000 City TDA Street Funds - 100,000 - - - -
Transfer In (Measure E) 12,000 12,000 12,000 12,000 12,000 12,000 451,877 650,085 554,706 559,378 564,101 568,876
Uses:

Pay and Benefits 227,046 209,393 230,333 239,149 248,325 257,876 Service and Supplies 49,939 110,764 115,296 120,147 125,346 130,922 Contract Services - HTA 204,554 214,782 225,521 236,797 248,637 261,069 Depreciation - 100,000 - - - -
481,539 634,939 571,150 596,093 622,308 649,867
Surplus (Deficit) (29,662) 15,146 (16,444) (36,715) (58,207) (80,991) Discussion Agenda Item 3a

Museum Curator position. To extend the sustainability of the donation funds, staff evaluated an alternative operational model that includes a seasonal closure of the Museum from October through April. This approach would reduce staffing needs and could allow the available donation funds to support the curator position over a two-year period, albeit at reduced service levels and hours.

Implementation of a seasonal closure would also have operational impacts on the Historical Commission. Historically, the Museum Curator has provided administrative and logistical support to the Commission. As such, reduced staffing capacity would require that the Historical Commission either be placed on temporary hiatus or formally disbanded during this period.

Staff is recommending Council direct the City Manager to close the Museum October – April and pay for the part-time Museum Curator position out of the Museum Donations Fund and place the Historical Commission on hiatus.

9. Alternate Cut Scenarios
Should the City Council determine not to proceed with some or all of the deficit reduction measures included in the proposed FY 2026–27 budget (as outlined in Section 4 and detailed further in Sections 6, 7, and 8), additional reductions would be necessary to address the projected General Fund shortfall.

The following alternative scenarios are provided for Council consideration:
• Eliminate a Parks Maintenance Worker II position. Total potential savings to the General Fund - $79,500
• Eliminate a Street Maintenance Worker II position. Total potential savings to the General Fund - $64,000
• Reduce or eliminate the annual Chamber of Commerce in-kind support of the Monday Club and River Lodge usage. Total potential savings to the General Fund - $10,000
• Institute a voluntary retirement incentive program with a financial incentive for employees to retiree and the position is left vacant once the employee retires. The eligible positions would need to be identified as positions primarily funded by the General Fund and operational necessity. This approach would result in unspecified service level reductions depending on which positions are vacated and not refilled.

10. Conclusion
Staff originally projected a General Fund deficit increase of over $800,000 primarily due to revenues not growing, health insurance increases of 32%, and liability insurance increases of 25%. Staff have included over $500,000 in cost cutting measures into the General Fund proposed budget and an increase of $300,000 to the General Fund from Measure E to balance out the increased costs.

Discussion Agenda Item 3a

FINANCIAL IMPACT:

The total FY 2026–27 Proposed Budget is $54,087,866 with $9,441,279 in General Fund expenditures. The total proposed budget represents an increase of $18,712,765 with an increase of $895,815 to the General Fund. Additional information can be found in the attached FY 2026-27 proposed budget document.

RECOMMENDED CITY COUNCIL ACTIONS:

1. Receive a detailed presentation of the General Fund portion of the FY 2026-27 Proposed Budget and review Council questions

2. Open Public Comment

3. Close Public Comment

4. Motion to approve the following:
a. Direct the City Manager to pursue leasing or selling the River Lodge facility to local public agencies and return to Council to discuss the long-term viability of the River Lodge if no deal is established.
b. Direct the City Manger to pursue sustainable long-term viable options for the Fortuna Transit system such as working with HTA on an operational analysis for them to potentially operate the Dial-a-Ride system in Fortuna. c. Direct the City Manager to close the Museum October – April and pay for the parttime Museum Curator position out of the Museum Donations Fund and put the Historical Commission on hiatus.

ALTERNATIVE TO STAFF RECOMMENDATIONS:
a. The City Council could choose not to pursue leasing or selling the River Lodge facility and keep operations the way they have been run currently. This would add over $110,000 back into the General Fund budget. Council would need to provide direction on alternative budget cuts or fund the additional $110,000 from reserves. b. The City Council could choose not to pursue sustainable long-term viable options for the Transit system and leave operations as-is moving forward. This will result in an operating deficit in the Transit fund as soon as FY 2027-28 that would need to be covered by the General Fund. The Transit deficit is projected to grow to around $80,000 by FY 2030-31.
c. The City Council could choose to allocate a full-time grant writer at approximate salary of $85,000, utilizing General Fund Reserves, in order to pursue transit, housing, and park development related grant funds such as Federal Transit Administration Section 5310 – Enhanced Mobility of Seniors and Individuals with Disabilities program.

Council would need to provide direction on alternative budget cuts or fund the additional $85,000 from reserves.
d. The City Council could choose to keep the Museum open year-round and paid for from the General Fund as it is currently. This would add over $24,000 back into the General Fund budget. Council would need to provide direction on alternative budget cuts or fund the additional $24,000 from reserves
ATTACHMENTS:

A. FY 2026-27 Proposed Budget

CITY OF FORTUNA

PROPOSED BUDGET
FISCAL YEAR 2026-2027
ADOPTED BY RESOLUTION 2026-XX ON JUNE 1, 2026

Table of Contents
PAGE
Introduction
Elected and Appointed City Officials I
Personnel Graphics and Summaries
Organizational Chart 1
Authorized Positions by Fund 3
Pay and Benefits by Department 5
CITY OF Pay and Benefits City-wide Summary 6

FORTUNA
General Fund Summaries
ANNUAL Fund Balance History 9
OPERATING Revenue Summary 10
BUDGET Expenditure Summary by Department 11
FISCAL YEAR Revenues
2026‐27 General Fund Detail 15
Restricted Funds Detail 17
Operating Expenditures by Department
Administration 23
City Council 24
City Attorney 25
City Manager 26
City Clerk 27
Finance 28
Non-Departmental 29
General Government 30
Risk Management/Human Resources 31
Community Promotion 32
Library 33
Fortuna Business Improvement District 34
Police 37
Measure E 43
Community Development 47
Planning 48
2 3
4 5
1 Table of Contents
Operating Expenditures by Department (continued…)
Building 49
Development Review 50
Parks and Recreation 53
Recreation 54
Parks Maintenance 56
Museum 58
River Lodge & Monday Club 59
Rohner Recreation District 61
Public Works 63
CITY OF Engineering 64
FORTUNA General Services 66
Storm Drain Maintenance 67
ANNUAL Street Maintenance 69
OPERATING Solid Waste & Recycling 71
BUDGET Water 73
Wastewater 78
FISCAL YEAR Maintenance Districts 83
2026‐27 Transit 89
Housing and Business Loan Funds 93
Non-Departmental 95
Debt Service 96
Allocations 99
Capital Improvement Projects 103
6 Section 1
Introduction

City of Fortuna
FY 2026-27 Budget
Elected and Appointed Officials Introduction
Council Member Title
Mike Johnson Mayor
Tami Trent Mayor Pro Tem
Kyle Conley Councilmember
Carlos Diaz Councilmember
Abe Stevens Councilmember
Amy Nilsen City Manager
City of Fortuna, California
I

Section 2
Personnel Graphics and
Summaries

City of Fortuna
Organizational Chart
Deputy City Engineer
1 FTE
Engineering
Technician II
1 FTE
Residents & Businesses of Fortuna
Mayor & City Council
City Manager - 1 FTE City Attorney - Contract
Public Works Director
(Department Head)
1 FTE
Laboratory Director
1 FTE
Senior Admin Assistant /
Deputy City Clerk
1 FTE
City Clerk / Human
Resources Manager
(Department Head)
1 FTE
Payroll / Benefits
Administrator
1 FTE
Finance Office
Supervisor
1 FTE
Accounting
Technician
1 FTE
Finance Director
(Department Head)
1 FTE
Account Clerk II
1 FTE
Community Development
Director
(Department Head)
1 FTE
Senior Planner
1 FTE
Building Official
1 FTE
Building Inspector
1 FTE
Chief of Police
(Department Head)
1 FTE
Lieutenant
(Division Head)
1 FTE
Sergeant assigned to
Supervise Dispatch
1 FTE
Administrative
Assistant III
1 FTE
Parks & Rec Director
(Funded by Measure E)
(Department Head)
1 FTE
Museum Curator (PT)
.40 FTE
Lead Parks
Maintenance Worker
1 FTE
Parks Maintenance
Worker III
1 FTE
Parks Maintenance
Worker II
4 FTE
Bus Driver II
1 FTE
Conference Center
Worker (PT)

1.06 FTE
Transit Dispatcher /
Office Assistant (PT)

0.51 FTE
Administrative
Assistant II
1 FTE
WWTP Operator III /
Shift Supervisor
1 FTE
WW Chief Plant Operator
(Division Head)
1 FTE
Utility Maintenance
Worker III
2 FTE
Lead Utility Worker
1 FTE
General Services Superintendent (Division Head)
1 FTE
WWTP Operator II
4 FTE
WWTP Operator I /
OIT
1 FTE
Lead Vehicle &
Equipment Mechanic
1 FTE
Vehicle & Equipment
Mechanic
1 FTE
Street Maintenance
Worker III
2 FTE
Street Maintenance
Worker II
3 FTE
Lead Street Maintenance
Worker
1 FTE
Police Officer (Sworn)
9 FTE (1 FTE Frozen)
Police Officer (Sworn) -
Funded by Measure Z
2 FTE
Sergeant (Sworn)
3 FTE
Police Officer (Sworn) -
Funded by Measure E
2 FTE
Administrative
Assistant I (PT)
.67 FTE
Bus Driver I (PT)

1.00 FTE
Code Compliance
Officer (PT) (Funded
by Measure E)
.46 FTE
Police Dispatcher II
5 FTE
Police Dispatcher I
(PT)
.50 FTE
Rec Program Supervisor
(Funded by Measure E)
1 FTE
Recreation Program
Coordinator (PT)
.58 FTE
Recreation Leader
(PT)

3.39 FTE
CSO (Funded by
Measure E)
1 FTE
Community Services
Officer (PT)
.67 FTE (Frozen)
Senior Administrative
Assistant (PW)
1 FTE
Records Clerk (Funded
by Measure E)
1 FTE
Utility Maintenance
Worker II
3 FTE
Facility Custodian
1 FTE
Utilities Superintendent
(Division Head)
1 FTE
Facility Maintenance
Worker III
1 FTE
WWTP Operator III
1 FTE
Account Clerk I

0.48 FTE
Kennel Attendant (PT)
.50 FTE
Senior Administrative
Assistant
1 FTE
1 2
City of Fortuna
FY 2026-27 Budget
City-wide Staffing/Full Time Equivalents
Distributions
Development Fund R. Lodge PD Grant Water Fund Wastewater Fund Transit Total City General Risk PD Animal General Dev River Drug Task Storm Drain Solid Waste Treatment& Transmission Customer Collection & Manager City Clerk Finance Govt Mgmt. Police Dispatch Control Planning Engineer Services Recreation Parks Library Museum Police Recreation Parks Building Review Lodge Force Maintenance Recycling Streets Distribution Distribution Accounts Admin Collection Treatment Admin Transit City-wide 100-1100 100-1150 100-1200 100-1500 100-1600 100-2000 100-2400 100-2800 100-3200 100-4000 100-4100 100-5400 100-5450 100-5500 100-5600 101-2000 101-5400 101-5450 120-3000 120-3100 160-5800 189-2000 200-4300 210-5300 280-4200 500-6000 500-6100 500-6200 500-6300 550-6500 550-6600 550-6700 590-5000 FTEs Administration and Development
City Manager/City Clerk
City Manager 0.25 0.10 0.07 0.29 0.29 1.00
City Clerk/Human Resource Mgr. 0.20 0.20 0.20 0.20 0.20 1.00 Sen. Admin. Asst / Deputy City Clerk 0.30 0.15 0.15 0.20 0.20 1.00 Community Development
Community Development Director 0.40 0.15 0.05 0.20 0.20 1.00 Senior Planner 0.30 0.70 1.00
Senior Administrative Assistant 0.15 0.15 0.70 1.00
Building Official 0.80 0.20 1.00Building Inspector 1.00 1.00 Finance
Finance Director 0.40 0.05 0.26 0.26 0.03 1.00
Payroll & Benefits Administrator 0.29 0.35 0.35 0.01 1.00 Finance Office Supervisor 0.30 0.20 0.25 0.25 1.00
Accounting Technician 0.05 0.15 0.40 0.40 1.00
Account Clerk II 0.20 0.40 0.40 1.00
Subtotal, Admin and Dev. 0.80 0.35 1.34 0.45 - - - 0.85 - - - - - - - - - 2.00 - 1.82 - - - 0.05 - - 0.20 - 2.55 - 2.55 - 0.04 13.00 Police Department
Police Chief 1.00 1.00
Lieutenant 1.00 1.00
Police Sergeant 3.90 0.10 4.00
Police Officer 9.00 2.00 2.00 13.00
Community Services Officer 1.00 1.00
Administrative Assistant III 1.00 1.00
Records Clerk 1.00 1.00
Dispatcher 5.00 5.00
Subtotal, Police - - - - 15.90 - 5.10 - - - - - - - 4.00 - - - - - 2.00 - - - - - - - - - - - - 27.00 Parks & Recreation Department
Parks & Recreation Director 0.45 0.45 1.00 0.10
Administrative Assistant II 0.30 0.50 1.00 0.20
Recreation Program Supervisor 1.00 1.00
Bus Driver II 1.00 1.00
Facility Custodian 0.15 0.20 0.10 0.10 0.20 0.10 0.10 0.05 1.00 Lead Park Maintenance Worker 0.80 0.15 0.02 0.03 1.00
Park Maintenance Worker III 0.95 0.02 0.03 1.00
Park Maintenance Worker II 3.20 0.60 0.08 0.12 4.00
Subtotal, Parks and Rec - - 0.15 - 0.20 - - - - - - 0.30 5.05 0.10 - 1.45 - 0.45 - 1.45 - - - - - - 0.12 0.10 - 0.18 - 0.10 1.35 11.00 Public Works Department
Administration and Engineering
Public Works Director 0.20 0.05 0.10 0.10 0.25 0.10 0.10 0.10 1.00 Deputy City Engineer 0.20 0.04 0.38 0.38 1.00
Engineering Technician II 0.10 0.20 0.10 0.10 0.25 0.25 1.00 Senior Administrative Assistant 0.10 0.40 0.05 0.05 0.40 1.00 General Services
General Services Superintendent 0.10 0.12 0.06 0.40 0.16 0.16 1.00 Lead Street Maintenance Worker 0.30 0.50 0.10 0.10 1.00Street Maintenance Worker III 0.50 0.04 0.96 0.26 0.24 2.00 Street Maintenance Worker II 0.63 0.12 1.20 0.42 0.63 3.00 Facility Maintenance Worker III 0.15 0.08 0.22 0.15 0.15 0.25 1.00 Vehicle & Equipment Mechanic II 0.24 0.20 0.10 0.01 0.10 0.15 0.15 0.05 1.00 Lead Vehicle & Equipment Mechanic 0.24 0.20 0.10 0.01 0.10 0.15 0.15 0.05 1.00 Utilities - Water
Utilities Superintendent 0.40 0.25 0.25 0.10 1.00Lead Utility Worker 0.10 0.45 0.10 0.05 0.25 0.05 1.00 Utility Worker III 0.20 0.90 0.20 0.70 2.00
Utility Worker II 0.30 1.35 0.30 1.05 3.00
Utilities - Wastewater
Chief Treatment Plant Operator 0.20 0.20 0.30 0.30 1.00 Laboratory Director 0.25 0.75 1.00
Treatment Plant Operator III/Shift Sup. 0.30 0.10 0.10 1.50 2.00 Treatment Plant Operator II 0.60 0.20 0.20 3.00 4.00
Treatment Plant Operator I/OIT 0.15 0.05 0.05 0.75 1.00 Subtotal, Public Works - - - - 0.48 - - - 0.50 - 2.08 0.20 - - - - - 0.02 - 0.29 - - 0.40 0.12 3.58 2.35 4.74 0.60 1.93 4.33 6.70 1.58 0.10 30.00 Total Full-Time Employees 0.80 0.35 1.34 0.15 16.58 0.45 5.10 0.85 - 0.50 2.08 0.30 5.25 0.10 4.00 - 1.45 0.45 2.02 2.11 1.45 2.00 0.40 0.12 3.63 2.35 4.86 0.80 4.58 4.33 6.88 4.23 1.49 81.00 Administrative Assistant I - City Clerk 0.20 0.20 0.13 0.14 0.67 Account Clerk I 0.24 0.24 0.48
Community Services Officer I 0.67 0.67
Dispatcher 0.50 0.50
Kennel Attendant 0.50 0.50
Museum Curator 0.50 0.50
Bus Driver I 1.00 1.00
Bus Dispatcher / Office Asst. 0.46 0.05 0.51
Code Compliance Officer 0.46 0.46
Conference Center Workers 1.06 1.06
Recreation Program Coordinator 0.58 0.58
Recreation Leader 3.39 3.39

0.20 - - 0.20 - 0.67 0.50 0.50 - - - 4.43 - 0.50 - 0.46 - - - 1.06 - - - - - - - 0.37 - - 0.38 - 1.05 10.32

0.80 0.55 1.34 0.15 17.25 0.65 5.60 0.50 0.85 0.50 2.08 4.73 5.25 0.10 0.50 4.46 1.45 0.45 2.02 2.11 2.51 2.00 0.40 0.12 3.63 2.35 4.86 0.80 4.95 4.33 6.88 4.61 2.54 91.32 Measure E General Services
Personnel Budget
Full-Time Equivalents Part-time
General Fund
3 4
City of Fortuna
FY 2026-27 Budget
Pay and Benefits
Personnel Budget - All Funds By Fund/Department
Holiday/
Pay Pay Vacation
General Fund Fund Regular Part-time Overtime Buyout Benefits Total City Clerk 100 $ 34,428 $ 8,675 $ - $ 500 $ 27,093 $ 70,696 City Council 100 - 18,000 - - 1,407 19,407
City Hall/General Government 100 9,555 - - - 4,195 13,750 City Manager 100 93,869 - - 2,000 57,058 152,927
Community Development Planning 100 96,320 - - 1,500 63,984 161,804 Finance 100 141,939 - 500 3,000 62,253 207,692
Library 100 6,370 - - - 2,797 9,167
Parks & Recreation - Recreation 100 15,264 169,457 2,000 1,000 37,701 225,422 Parks & Recreation - Parks 100 330,325 - 1,500 1,500 222,627 555,952 Police Department 100 1,473,595 - 180,000 195,000 1,496,844 3,345,439 Police Department - Dispatch 100 425,767 31,479 30,000 43,000 221,275 751,521 Police Department - Animal Control 100 - 18,820 - - 1,942 20,762 Public Works - Engineering 100 70,160 - - 500 21,530 92,190 Public Works - General Services 100 136,087 - 500 2,500 103,803 242,890 Risk Management 100 54,078 8,675 - 500 35,709 98,962
$ 2,887,757 $ 255,106 $ 214,500 $ 251,000 $ 2,360,218 $ 5,968,581 Measure E
Measure E 431,678 28,442 59,000 20,000 364,362 903,482
Special Revenue/ Enterprise Funds
Building Inspection 120 160,184 - - 5,000 132,643 297,827 Development Review 120 184,466 - - 3,000 121,074 308,540 River Lodge 160 82,668 39,906 400 2,000 79,124 204,098
Museum 165 - 17,822 - - 1,170 18,992
Police - ABC Grant 188 - - - - - -
Police - Measure Z 189 199,001 - 50,000 - 120,882 369,883 Public Works - Storm Drain Maintenance 200 16,605 - - 500 13,095 30,200 Public Works - Solid Waste Recycling 210 12,276 - - 500 10,771 23,547 Fortuna Business Improvement District 250 - - - - - -
Public Works - Streets 280 246,532 - 1,500 4,000 187,827 439,859 Public Transit 590 85,068 40,191 - 500 86,614 212,373
Wastewater - Collection 550 296,650 - 500 4,000 218,786 519,936 Wastewater - Pumping & Treatment 550 485,103 - 1,500 4,000 462,546 953,149 Wastewater - Administration 550 429,417 15,631 500 6,000 213,608 665,156 Water - Pump, Treatment & Storage 500 170,109 - 500 2,500 146,820 319,929 Water - Transmission & Distribution 500 327,037 - 1,000 5,000 239,589 572,626 Water - Customer Accounts 500 54,593 - 400 2,000 44,525 101,518 Water - Administration 500 466,233 15,631 500 6,000 231,301 719,665 $ 3,215,942 $ 129,181 $ 56,800 $ 45,000 $ 2,310,375 $ 5,757,298 Total: $ 6,535,377 $ 412,729 $ 330,300 $ 316,000 $ 5,034,955 $ 12,629,361 47%
7%
5%
2%
31%
4%
4% General Fund
Measure E
Development Fund
River Lodge
Water/Wastewater
Street/Maintenance Funds
Other Programs
5 City of Fortuna
FY 2026-27 Budget
Pay and Benefits Summary
Personnel Budget - All Funds With Benefit Rates
2024-25 2025-26 2026-27 Change vs.

Cost in Dollars Actual Budget Proposed PY Budget
Full Time Pay (Incl. Add pays, Longevity) $ 5,154,656 $ 6,307,122 $ 6,535,377 $ 228,255 Part Time Pay 434,472 563,998 412,729 (151,269)
Overtime Pay 313,249 309,400 330,300 20,900
Health Benefits 1,309,699 1,514,328 2,065,842 551,514
Retirement Benefits 656,672 827,545 845,878 18,333
CalPERS Unfunded Liability 1,398,707 1,531,183 1,517,169 (14,014) Workers Compensation 415,852 499,204 505,318 6,114
Medicare 88,807 99,631 100,748 1,117
Other 240,701 277,800 316,000 38,200
Total, Pay and Benefits $ 10,012,815 $ 11,930,211 $ 12,629,361 $ 699,150 Benefit Rates Total Monthly Monthly Monthly Annual
Health Benefits, City share Premium Employee City City
Employee $ 1,517.55 $ 215.70 $ 1,301.85 $ 15,622.20
Employee +1 3,135.91 452.54 2,683.37 32,200.44
Employee + family 4,473.91 646.20 3,827.71 45,932.52
CalPERS, City share Estimated
Benefit formula 2024-25 2025-26 2026-27 2027-28
Safety Tier 1 3% @ 50 27.32% 27.38% 27.42% 27.40%
Safety Tier 2 3% @ 55 23.00% 23.06% 23.09% 23.10%
Safety Tier 3 2.7% @ 57 13.76% 13.99% 13.91% 13.90%
Misc. Tier 1 2.7% @ 55 16.64% 16.71% 16.68% 16.70%
Misc. Tier 2 2.0% @ 55 13.03% 13.09% 13.07% 13.10%
Misc. Tier 3 2.0% @ 62 7.87% 7.96% 7.93% 7.90%
Changes since Prior Budget 2024-25 2025-26 2026-27
Full Time Positions 81 82 81
Changes:

Allocated (1) FTE Senior Planner Position
De-allocated (1) FTE Treatment Plant Operator I/OIT
De-allocated (0.51) FTE Transit Dispatcher / Office Assistant Position De-allocated (1) FTE Conference Center Manager
De-allocated (1) FTE Conference Center Coordinator
Allocated (1) FTE Parks Maintenance Worker II Position
De-allocated (2.50) FTE Parks Maintenance Worker I Position Employer Rates as % of Payroll
58%
16%
19%
4% 3%
Pay
Health Benefits
Retirement Benefits
Workers Comp
Other
6 Section 3
General Fund
Summaries
7 8
City of Fortuna
FY 2026-27 Budget
General Fund
Fund Summary
Fund Balance History 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Budget Estimate Proposed PY Budget
Beginning Available Balance $ 7,527,842 $ 7,538,935 $ 7,358,192 $ 7,358,192 $ 5,403,621 $ (1,954,571) SOURCES:

Revenues:

Taxes and Fees 7,591,667 7,609,107 7,174,275 7,193,625 7,328,104 153,829 Non-recurring Receipts 804,962 329,492 290,468 315,568 375,000 84,532 Transfers from Other Funds - - 700,000 700,000 1,000,000 300,000 Total Sources 8,396,629 7,938,599 8,164,743 8,209,193 8,703,104 538,361 USES:

Operating Budgets:

Pay and Benefits 4,375,066 5,205,269 5,690,129 6,887,560 5,968,581 278,452 Service and Supplies 1,765,722 2,126,563 2,206,941 2,511,341 2,782,207 575,266 Capital Outlay 354,679 82,924 - - 50,000 50,000
Projects 1,600,000 204,051 20,000 20,000 - (20,000)
Debt Service - - - - - -
Development Fund Support 130,515 216,781 138,217 241,935 244,542 106,325 River Lodge Fund Support 97,087 153,275 263,989 308,521 145,486 (118,503) Transfers to Other Funds 62,467 130,479 226,188 194,407 250,463 24,275 Total Uses 8,385,536 8,119,342 8,545,464 10,163,764 9,441,279 895,815 Net Annual Activity 11,093 (180,743) (380,721) (1,954,571) (738,175) (357,454) Ending Available Balance $ 7,538,935 $ 7,358,192 $ 6,977,471 $ 5,403,621 $ 4,665,446 $ (2,312,025) Reserve Policy
A. Economic Contingency Reserve
Set-aside funds for unexpected loss of revenue or economic downturn; 5% of revenues; 435,155 provides time to adjust services to changing revenues
B. Capital Improvement/Infrastructure Reserve
Set-aside funds for unexpected major infrastructure failure 500,000 C. Operating/Working Capital Reserve
Provides cash flow for tax and grant collection period; days of expenditures: 180 4,655,973 D. Reserved Fund Balance - PARS Section 115 Trust 171,665 E. Remaining unreserved Fund Balance/Operating Contingency (1,097,347) Estimated FY26-27 Ending Fund Balance $ 4,665,446
General Fund Revenue and Expenditure History
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
2023-24 Actual 2024-25 Actual 2025-26 Budget 2025-26 Estimate 2026-27 Proposed Sources
Uses
9 City of Fortuna
FY 2026-27 Budget
General Fund
Revenue Summary
2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Budget Estimate Proposed PY Budget
Recurring Revenues
Property Tax 666,814 714,414 650,000 680,000 715,000 65,000 Property Tax In-lieu/VLF 1,537,780 1,618,514 1,590,000 1,590,000 1,700,000 110,000 Sales Tax 2,207,165 2,142,354 2,168,500 2,158,500 2,163,000 (5,500) Transient Occupancy Tax 722,447 710,119 720,000 700,000 700,000 (20,000) Franchise Fees 542,302 546,289 546,000 535,000 554,000 8,000 Business License 106,443 102,165 100,000 100,000 100,000 - Park and Recreation 286,449 247,228 324,500 278,600 279,000 (45,500) Police Department 545,319 555,211 568,550 554,800 580,879 12,329 Successor Agency 200,000 200,000 200,000 200,000 200,000 - Other 776,948 772,813 306,725 396,725 336,225 29,500
7,591,667 7,609,107 7,174,275 7,193,625 7,328,104 153,829 Non-Recurring Revenues
Redevelopment Loans 214,028 262,498 285,468 285,468 320,000 34,532 Other Grants/Transfers 590,934 66,994 705,000 730,100 1,055,000 350,000 $ 8,396,629 $ 7,938,599 $ 8,164,743 $ 8,209,193 $ 8,703,104 $ 538,361 28%
25%
8%
6%
3%
7%
2%
21%
Property Tax/VLF
Sales Tax
Transient Occupancy Tax
Franchise Fees
Park and Recreation
Police Department
Successor Agency
Other
10 City of Fortuna
FY 2026-27 Budget
General Fund
Expenditure Summary
2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Budget Estimate Proposed PY Budget
Expenditures By Department/Program
Programs:

Police $ 3,757,309 $ 4,364,089 $ 4,414,089 $ 5,781,624 $ 4,709,894 $ 295,805 Parks and Recreation 1,117,549 1,004,498 1,245,331 1,101,767 1,141,576 (103,755) Public Works 309,960 344,898 419,295 383,108 455,038 35,743 Com Development- Planning 102,378 202,645 194,597 418,149 746,529 551,932 Community Promotion 82,855 80,391 108,000 108,000 86,000 (22,000) Library Facilities 10,038 15,028 17,135 17,106 17,917 782 Administration:

City Council 34,007 32,443 40,982 40,699 37,907 (3,075) City Attorney 38,522 27,732 50,000 50,000 50,000 -
City Manager 108,967 138,437 158,492 159,612 171,377 12,885 City Clerk 52,732 61,647 68,529 70,051 77,196 8,667
General Government 207,628 361,336 278,680 364,120 297,128 18,448 Risk Management 506,405 586,179 689,647 691,542 780,134 90,487 Finance 167,117 195,433 212,293 213,123 230,092 17,799
Transfers-Out:

Development Fund Support 130,515 216,781 138,217 241,935 244,542 106,325 River Lodge Fund Support 97,087 153,275 263,989 308,521 145,486 (118,503) Other Funds Support 62,467 130,479 226,188 194,407 250,463 24,275 Debt/Capital:

Debt Service - Bonds - - - - - -
Capital Improvement Program 1,600,000 204,051 20,000 20,000 - (20,000) Total: $ 8,385,536 $ 8,119,342 $ 8,545,464 $ 10,163,764 $ 9,441,279 $ 895,815 50%
12%
5%
9%
17%
7%
0%
Police
Parks and Recreation
Public Works
Other Programs
Admin/Insurance
Transfers-Out
Capital Projects
11 12
Section 4
Revenues
13 14
City of Fortuna
FY 2026-27 Budget
General Fund
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget Taxes and Licenses
Property Taxes 4010 $ 647,719 $ 666,814 $ 714,414 $ 650,000 $ 680,000 $ 715,000 $ 65,000 Sales & Use Tax 4030 2,129,109 2,207,165 2,142,354 2,168,500 2,158,500 2,163,000 (5,500) Transient Occupancy Tax (10%) 4060 782,808 722,447 710,119 720,000 700,000 700,000 (20,000) Humboldt Tourism Asmt Admin 4061 1,528 1,435 1,344 1,400 1,400 1,400 - Franchise - Gas & Electric 4065 153,538 156,567 164,417 165,000 165,000 170,000 5,000 Franchise - Garbage 4070 240,736 260,890 265,708 265,000 265,000 280,000 15,000 Franchise - Cable TV 4075 126,420 124,845 116,164 116,000 105,000 104,000 (12,000) Business License Tax 4080 99,337 106,443 102,165 100,000 100,000 100,000 - Real Property Transfer Tax 4085 40,608 48,979 42,136 30,000 30,000 36,000 6,000 4,221,803 4,295,585 4,258,821 4,215,900 4,204,900 4,269,400 53,500 Interest, Loans, and Rents
Interest Income 4100 240,381 604,187 564,179 200,000 250,000 200,000 - Other Rents 4150 600 720 120 600 600 600 -
Tower Rental 4155 65,420 58,126 55,131 41,500 41,500 45,000 3,500 Parking Lot Rental 4156 2,256 2,379 2,450 2,500 2,500 2,500 - Storage Container Rental 4157 1,200 1,200 1,650 1,200 1,200 1,200 - Space Rent - Corp Yard 4158 3,000 3,000 3,000 3,000 3,000 3,000 - 312,857 669,612 626,530 248,800 298,800 252,300 3,500
Intergovernmental
Motor Vehicle In-Lieu 4200 1,443,652 1,537,780 1,618,514 1,590,000 1,590,000 1,700,000 110,000 Homeowners Exemption 4255 6,306 6,270 6,392 6,200 6,200 6,200 - State Mandates 4910 6,109 9,088 30,605 10,000 39,000 30,000 20,000 Reimbursement Revenue 4801 110,845 34,334 58,629 5,000 15,000 5,000 - 1,566,912 1,587,472 1,714,140 1,611,200 1,650,200 1,741,200 130,000 Police Services
Public Safety/Prop. 172 4035 33,998 21,736 28,653 29,600 29,600 30,000 400 Finger Prints 4500 38,174 37,583 30,280 38,000 32,000 33,000 (5,000) Special Services/Alarm Fees 4505 16,484 36,427 25,390 25,000 15,000 25,000 - Vehicle Impound Fees 4508 18,425 18,875 11,700 18,000 20,000 18,000 - Animal License 4510 32,927 29,813 34,026 36,000 34,000 34,000 (2,000) Animal Control Charges 4512 6,131 5,768 3,300 5,000 5,500 5,000 - Bicycle License 4514 6 4 6 - - - -
Fireworks Permit 4515 50 50 40 50 50 50 -
Other Fines 4520 15,746 15,847 11,682 15,000 15,000 15,000 - Parking Violation Fines 4525 3,658 3,165 3,791 3,000 3,000 3,000 - Parking Fines - Ferndale 4527 125 238 355 - 250 - -
Motor Vehicle Abatement 4560 16,244 17,768 16,324 16,000 16,000 16,000 - Accident Reports 4564 3,380 2,322 2,280 2,000 2,500 2,000 - Post Grant Reimbursement 4565 17,521 23,077 14,509 15,000 10,000 15,000 - Dispatch - Ferndale Police 4570 38,600 42,280 51,800 51,800 51,800 54,776 2,976 Dispatch - Rio Dell Police 4571 69,200 75,940 101,800 101,800 101,800 107,753 5,953 Dispatch - Fortuna Fire 4572 27,300 27,300 27,300 27,300 27,300 27,300 - State COPS Grant 4580 164,501 177,430 185,271 177,000 180,000 185,000 8,000 Remote Access Network (RAN) 4585 9,812 9,696 6,704 8,000 11,000 10,000 2,000 512,282 545,319 555,211 568,550 554,800 580,879 12,329
15 City of Fortuna
FY 2026-27 Budget
General Fund
Revenue Detail
Revenues (continued) 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget Parks & Recreation
Park Use Fees 4300 18,226 24,546 23,400 58,000 45,000 45,000 (13,000) Playgroup Grant 4301 3 6,233 10,970 15,000 600 - (15,000) Pavilion Use Fees 4305 15,454 10,535 14,585 12,000 20,000 15,000 3,000 Vending Machines 4306 3,596 2,713 2,119 2,500 2,000 2,000 (500) Skate Revenue 4307 29,381 44,815 38,394 40,000 35,000 38,000 (2,000) Pavillion Drop-ins 4308 5,556 11,452 12,137 10,000 12,000 12,000 2,000 Recreation Program Fees 4310 89,697 119,862 82,094 120,000 100,000 100,000 (20,000) Break Camps Revenue 4311 20,205 7,200 14,935 15,000 12,000 15,000 - Youth Sports 4312 9,760 20,905 17,414 20,000 20,000 20,000 - Adult Leagues 4315 26,708 38,188 31,180 32,000 32,000 32,000 - 218,586 286,449 247,228 324,500 278,600 279,000 (45,500) Other Revenues
Bus License Penalties 4930 4,068 5,905 5,852 4,000 5,000 4,000 - Restitution 4575 - - - - - - -
Admin Fees - Other 4840 1,325 1,325 1,325 1,325 1,325 1,325 - Admin - Successor Agency 4840 200,000 200,000 200,000 200,000 200,000 200,000 - 205,393 207,230 207,177 205,325 206,325 205,325 -
Total Recurring Revenue 7,037,833 7,591,667 7,609,107 7,174,275 7,193,625 7,328,104 153,829 Non-Recurring Revenue:

Successor Agency Loans 4110 240,000 214,028 262,498 285,468 285,468 320,000 34,532 Sale of Property 4810 - 6,209 4,085 - 2,500 - -
Administrative Fines 4820 550 1,100 1,400 - - - -
Sale of Recovered Property 4920 1,000 12 - - 600 - -
Grant Revenue 4600 - 577,440 38,000 - 17,000 50,000 50,000 Misc. Revenues/Donations 4900 1,558,575 6,173 23,509 5,000 10,000 5,000 - Transfers In 4800 - - - 700,000 700,000 1,000,000 300,000 Total Non-Recurring Revenue 1,800,125 804,962 329,492 990,468 1,015,568 1,375,000 384,532 Total General Fund Revenue: $ 8,837,958 $ 8,396,629 $ 7,938,599 $ 8,164,743 $ 8,209,193 $ 8,703,104 $ 538,361 Measure E
Fund 101
Taxes:

Supp. Transaction & Use Tax 4032 1,844,883 1,938,466 1,916,923 1,884,000 1,913,500 1,944,000 60,000 Reimbursement Revenue 4801 - - - - - - -
Total Measure E Fund Revenue: $ 1,844,883 $ 1,938,466 $ 1,916,923 $ 1,884,000 $ 1,913,500 $ 1,944,000 $ 60,000 16 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Police Department Actual Actual Actual Budget Estimate Proposed PY Budget Funds 180, 183, 184, 186, 188, 189
Asset Seizure Fund 180-4590 $ 87,660 $ 4,640 $ 374 $ - $ 200 $ - $ - Every 15 Minute 183-4900 - 17,229 3,000 - - - -
Recovered Property 184-4595 526 1,442 1,463 - 750 - -
Distributor Opioid Abatement 185-4900 60,670 39,256 163,794 40,000 100,000 60,000 20,000 Dept of Alcohol Beverage Control 188-4650 2,649 449 - - - - - Measure Z 189-4650 321,361 153,215 356,338 380,000 380,000 400,000 20,000 472,866 216,231 524,969 420,000 480,950 460,000 40,000
Development Review
Fund 120
Building Permits 4400 200,347 245,979 263,236 260,000 220,000 260,000 - Building Plan Check Fees 4405 40,330 51,810 61,151 58,000 40,000 55,000 (3,000) Engineering Inspection Fees 4410 2,735 5,942 7,260 5,000 6,500 7,000 2,000 Engineering Plan Check Fees 4415 220 1,867 - 2,000 6,000 3,000 1,000 Subdivision Application Fees 4420 7,887 11,721 3,250 12,000 40,000 12,000 - Planning Fees 4425 4,821 8,321 32,983 24,000 60,000 60,000 36,000 Technology Surcharge 4440 - - 332 16,500 5,000 16,500 - General Plan Surcharge 4445 - - 1,071 33,000 12,000 33,000 - 256,340 325,640 369,283 410,500 389,500 446,500 36,000
River Lodge/Monday Club
Fund 160
River Lodge Rent 4330 113,826 115,270 123,769 124,000 130,000 128,000 4,000 Kitchen Rental 4331 17,838 14,875 18,475 15,000 19,000 18,000 3,000 Linen Rental 4333 9,133 7,812 11,576 8,000 8,000 5,500 (2,500) Catering Services 4334 7,756 4,908 3,494 4,000 1,000 - (4,000) Wedding Packages 4335 32,107 27,350 41,050 32,000 30,000 32,000 - Bridal Faire 4336 - 6,215 4,150 5,000 3,750 5,000 -
Craft Faire 4337 5,000 5,325 6,750 6,000 6,000 6,000 -
Miscellaneous Revenue 4900 941 56,742 136 - 25,700 - -
Monday Club Rent 4320 27,825 28,155 26,285 25,000 24,000 25,000 - Monday Club Linen Rental 4322 264 - - - - - -
214,690 266,652 235,685 219,000 247,450 219,500 500
Museum
Fund 165
Museum Revenue 4340 3,106 3,064 2,217 3,000 2,000 2,500 (500) Museum Donations 4850 - 759 848 500 1,000 1,000 500
Interest Income 4100 336 992 1,058 - 500 - -
3,442 4,815 4,123 3,500 3,500 3,500 -
Rohner Community Recreation and Park District
Fund 110
Rohner Recreation District 4345 23,910 27,698 28,256 27,000 27,000 28,000 1,000 Grant Revenue 4650 - - - - - - -
23,910 27,698 28,256 27,000 27,000 28,000 1,000
Fortuna Transit
Fund 590
Allocation From TDA Transit Tax 4351 381,987 440,626 447,635 419,877 419,877 414,085 (5,792) Bus Rider Fees 4360 15,628 16,257 24,929 20,000 15,000 24,000 4,000 Reimbursement Revenue 4801 1,499 600 561 2,000 - 2,000 - Interest Income 4100 1,583 (2,955) (1,996) - 2,000 - -
400,697 454,528 471,129 441,877 436,877 440,085 (1,792) Business Improvement District
Fund 250
City Wide Assessment Fee 4050 37,386 38,257 - 16,500 16,500 16,500 - Downtown Assessment Fee 4051 11,943 12,652 - - - - -
Redwood Village Assessment 4052 9,141 10,236 - - - - -
Strong's Creek Plaza 4053 5,100 5,032 - - - - -
Miscellaneous Revenue 4900 1,750 1,305 4,400 - - - -
Transfer Out- FBID 4054 26,538 - - - - - -
91,858 67,482 4,400 16,500 16,500 16,500 -
17 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Solid Waste Program Actual Actual Actual Budget Estimate Proposed PY Budget Fund 210
Transfer Station Fees 4450 23,770 23,070 22,627 24,000 23,000 22,000 (2,000) Interest Income 4100 1,188 5,165 5,147 500 2,000 500 -
24,958 28,235 27,774 24,500 25,000 22,500 (2,000)
Water
Fund 500/510
Water Service Charges 4700 2,344,728 2,370,434 2,828,737 3,312,000 3,312,000 3,975,000 663,000 Other Utilities Revenue 4715 30,354 31,945 25,103 28,000 25,000 28,000 - Meter Connection Fees 4720 33,599 41,939 57,415 30,000 30,000 30,000 - Delinquent Payment Penalty 4730 10,326 11,204 13,826 12,000 15,000 15,000 3,000 Interest Income 4100 57,089 163,684 177,735 50,000 80,000 50,000 - Reimbursement Revenue 4801 273,500 8,618 - - - - -
2,749,596 2,627,824 3,102,816 3,432,000 3,462,000 4,098,000 666,000 Water Capital Connection 4735 56,810 32,475 148,177 50,000 25,000 40,000 (10,000) Miscellaneous Revenue 4900 61,664 - - - - - -
Interest Income - Capital 4100 105,936 224,411 224,171 80,000 90,000 80,000 - 224,410 256,886 372,348 130,000 115,000 120,000 (10,000) Wastewater
Fund 550/560
Wastewater Service Charges 4705 3,498,167 3,507,554 4,478,533 5,494,000 5,494,000 6,730,000 1,236,000 Other Revenues 4715 1,046 78,760 - 5,000 5,000 5,000 -
Delinquent Payment Penalty 4730 17,489 18,680 24,433 18,000 26,000 24,000 6,000 Interest Income 4100 94,679 254,464 277,703 80,000 120,000 80,000 - Reimbursement Revenue 4801 - - - - - - -
3,611,381 3,859,458 4,780,669 5,597,000 5,645,000 6,839,000 1,242,000 Wastewater Capital Connection 4735 145,270 120,968 173,459 120,000 100,000 120,000 - Interest Income - Capital 4100 184,794 482,094 438,897 200,000 180,000 180,000 (20,000) 330,064 603,062 612,356 320,000 280,000 300,000 (20,000) Transportation Development Act
Funds 260, 265
TDA allocation to Non-Transit 4350 222,350 60,047 - 29,681 29,681 - (29,681) TDA 2% Set-Aside 4355 12,333 13,561 - 9,175 9,175 - (9,175) Sidewalk Loan Collections 4830 135 - - - - - -
Reimbursement Revenue 4801 18,145 - - - - - -
Interest Income 4100 14,489 47,991 48,429 8,000 20,000 8,000 - 267,452 121,599 48,429 46,856 58,856 8,000 (38,856)

STIP / HSIP
Funds 270, 275
Regional TEA Allocation 270 4650 132,319 408,546 541,916 2,550,000 2,550,000 2,000,000 (550,000) RSTP State Allocation 275 4280 74,480 87,560 82,672 87,500 87,500 87,500 - Interest Income 4100 6,466 15,088 11,364 - 6,000 - -
213,265 511,194 635,952 2,637,500 2,643,500 2,087,500 (550,000) Gas Tax Fund 280
Gas Tax Administration 4260 3,000 3,000 3,000 3,000 3,000 3,000 - 2105 Gas Tax 4261 71,275 75,958 77,925 79,764 80,510 81,913 2,149 2106 Gas Tax 4262 52,865 55,595 57,036 55,270 56,055 56,965 1,695 2107 Gas Tax 4263 97,136 102,816 103,372 108,860 107,601 109,536 676 2103 Gas Tax Prop 42 Replace 4264 102,048 113,899 119,523 114,027 120,079 122,499 8,472 Interest Income 4100 (1,557) (3,830) (6,903) - (2,000) - - 324,767 347,438 353,953 360,921 365,245 373,913 12,992
18 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Road Maintenance Rehab Acct Actual Actual Actual Budget Estimate Proposed PY Budget Fund 290
Road Maintenance Rehab Acct 4269 279,438 323,118 341,932 328,747 331,616 351,573 22,826 Interest Income 4100 3,065 25,970 34,810 10,000 15,000 15,000 5,000 282,503 349,088 376,742 338,747 346,616 366,573 27,826
Services & Development Fees
Funds 130, 140, 150, 152, 200
Drainage Facility Revenues 130-4430 55,068 43,589 54,458 25,000 25,000 25,000 - Traffic Impact Fees - Citywide 140-4435 12,702 23,078 19,856 10,000 15,000 10,000 - Traffic Impact Fees - Home Ave 150-4435 7 18 18 - - - - Traffic Impact Fees - Hillside Dr. 152-4435 49 136 138 - - - - Storm Drain Maintenance 200-4040 46,775 46,191 77,877 46,000 46,000 46,000 - 114,601 113,012 152,347 81,000 86,000 81,000 -
Maintenance Districts
Funds 670, 671, 672, 673, 674, 675, 676, 677, 678
Rancho Bueno Vista Sewer 670-4090 7,710 8,776 8,698 6,500 6,500 6,500 - Kenwood Meadows Sewer 671-4090 5,758 9,260 10,784 6,000 6,000 6,000 - Forest Hills Estates Stormwater 672-4090 26,438 31,739 32,108 22,000 28,000 28,000 6,000 Forest Hills Stormwater 673-4090 6,600 8,178 9,040 6,500 6,500 6,500 - Dove Subdivision Stormwater 674-4090 1,430 2,135 2,183 1,200 1,200 1,200 - Gulliksen Subdivision Stormwater 675-4090 2,890 4,275 4,372 2,500 2,500 2,500 - Astor Subdivision Stormwater 676-4090 3,446 5,058 4,873 3,000 3,000 3,000 - Astor Lift Station Sewer 677-4090 5,945 6,273 5,171 6,000 6,000 6,000 - Wright Subdivision Stormwater 678-4090 2,231 3,093 3,167 2,000 2,000 2,000 - 62,448 78,787 80,396 55,700 61,700 61,700 6,000
Successor Agency to the Fortuna Redevelopment Agency
Funds 801/891
ROPS - Recognized Obligation 4020 1,053,438 1,013,698 1,084,685 1,126,998 1,126,998 1,183,538 56,540 Interest Income 4100 303 527 474 - - - -
1,053,741 1,014,225 1,085,159 1,126,998 1,126,998 1,183,538 56,540 HOME Grant Fund
Fund 230
Loan Repayments 4835 26,357 17,104 - - - - -
Interest Income 4100 4,466 13,123 13,553 2,000 4,000 4,000 2,000 30,823 30,227 13,553 2,000 4,000 4,000 2,000
Housing/Redevelopment Successor
Fund 205
RDA Loan Repayment 4110 60,000 53,507 65,624 71,367 71,367 80,000 8,633 Loan Repayments 4835 29,449 - 94,901 - - - -
Interest Income 4100 5,050 18,573 27,295 5,000 14,000 10,000 5,000 94,499 72,080 187,820 76,367 85,367 90,000 13,633
Community Dev Block Grants (CDBG)
Funds 825, 830, 836
Interest Income 825-4100 4,582 12,554 12,737 - 6,000 - - Loan Repayments 830-4830 - 176,400 144,763 - 100,000 200,000 200,000 Interest Income 830-4100 - 52,652 37,196 - 20,000 - -
Loan Repayment/Rent 836-4150 27,477 25,191 24,376 26,000 26,000 26,000 - Interest Income 836-4100 11,929 33,682 34,879 - 18,000 - - 43,988 300,479 253,951 26,000 170,000 226,000 200,000
19 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Revenue Detail
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Grants and Other Funds Actual Actual Actual Budget Estimate Proposed PY Budget Various Funds
Donations Fund 105-4850 65,314 52,493 14,386 15,000 15,000 15,000 - ADA SB 1186 125-4081 4,036 5,127 5,257 4,000 5,000 5,000 1,000 Youth Recreation 170-4100 181 497 504 - 250 - -
Small Grants 300-4650 45,703 113,262 56,802 - - - -
Recycle-Parks Grant 306-4650 25,000 75,000 - 5,000 5,000 5,000 - Capital Projects Grant 350-4650 - 381,059 739,884 500,000 585,171 - (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 1,472,866 816,833 524,000 610,421 25,000 (499,000) Total Restricted Fund Revenues $ 11,643,320 $ 13,149,506 $ 14,538,943 $ 16,317,966 $ 16,687,480 $ 17,500,809 $ 1,182,843 20 Section 5
Operating Expenditures
by Department
21 22
Administration
23 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration City Council
Purpose
Responsibilities
● Provide direction to City Manager
● Establish policies
● Adopt annual budget
● Conduct City matters in a fair, responsible and impartial manner ● Conduct City business in an open, orderly and efficient manner ● Represent the City for various ceremonial purposes
Significant Changes
Year
Elected/ Re- Term
Council Member Title Appointed Elected Ends
Mike Johnson Mayor 2018 2022 2026
Tami Trent Mayor Pro Tem 2012 2024 2028
Kyle Conley Councilmember 2022 2026
Carlos Diaz Councilmember 2024 2026
Abe Stevens Councilmember 2024 2026
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1000 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Stipends 5165 18,750$ 18,000$ 16,800$ 18,000$ 18,000$ 18,000$ -$ Benefits 5200 1,495 1,438 1,238 1,482 1,199 1,407 (75)
Subtotal, Pay and Benefits 20,245 19,438 18,038 19,482 19,199 19,407 (75) Department Supplies 5500 1,479 - 1,177 1,000 1,000 1,500 500 Travel/Conferences/Training 7000 7,772 8,141 8,785 10,000 10,000 10,000 - Council Contingency 7612 3,940 3,968 1,722 2,500 2,500 2,000 (500) Televised Meeting Costs 7616 3,864 2,460 2,721 8,000 8,000 5,000 (3,000) Subtotal, Services and Supplies 17,055 14,569 14,405 21,500 21,500 18,500 (3,000) Capital Outlay 8000 - - - - - - -
Total: 37,300$ 34,007$ 32,443$ 40,982$ 40,699$ 37,907$ $ (3,075) The last municipal election was held in November 2024 filling two Council Member seats. The next election is scheduled for November 2026. It will be consolidated with the County elections and administered by the Humboldt County Office of Elections.

The City Council is the governing body of the City of Fortuna. The City Council enacts local laws through the adoption of Ordinances, sets policies through Council Resolutions and provides financial oversight through the adoption of an Annual Budget. As the City's legislative body, the power of the Council is subject to the City Charter and State and Federal laws. The five members of the City Council are elected by the voters of Fortuna on a non-partisan basis and serve staggered four year terms. The Mayor and Mayor Pro Tem are elected by the City Council. 24 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration City Attorney
Purpose
Responsibilities
● Provide legal advice, direction and recommendations
● Research various legal issues
● Educate Council, City staff and others on various legal issues ● Prepare various documents
● Represent the City in legal proceedings
Significant Changes
None.

Personnel Allocation
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1300 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Legal Services 6020 $ 28,609 $ 38,522 $ 27,732 $ 50,000 $ 50,000 $ 50,000 $ - Total: $ 28,609 $ 38,522 $ 27,732 $ 50,000 $ 50,000 $ 50,000 $ - The City Attorney works directly for the City Council and is responsible for serving as the City's primary legal advisor. The City Attorney provides legal advice and direction to the City Council, City Manager, Department Heads and various City boards or commissions as needed.

The City Attorney may also represent the City in legal proceedings when the City is involved as a plaintiff or defendant.

The City contracts with the Mitchell Law Firm, Attorney's at Law, to provide City Attorney services. Attorneys specializing in specific areas of law may be consulted for projects such as bonds, labor law or taxation. 25 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration City Manager
Purpose
Responsibilities
● Oversight of daily operations
● Provide advice and recommendations to Council
● Ensure that Council policies are implemented
● Ensure the enforcement of local and state laws
● Provide direction to department heads, subordinate officers and employees of the City ● Personnel system
● Administrative oversight
● Purchasing
● Organization of City departments and personnel
● Provide legislative oversight and recommendations
● General supervision of all public property
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget City Manager 0.20 0.20 0.25 0.25 0.25 0.25 -
City Clerk/Human Resources Manager 0.20 0.20 0.20 0.20 0.20 0.20 - Senior Admin Asst / Deputy City Clerk 0.30 0.30 0.30 0.30 0.30 0.30 - Accounting Technician 0.05 0.05 0.05 0.05 0.05 - (0.05) Total Authorized 0.75 0.75 0.80 0.80 0.80 0.75 (0.05)
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1100 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 74,049 $ 72,797 $ 73,376 $ 92,647 $ 92,325 $ 93,869 $ 1,222 Pay Part-Time 5165 - 450 11,264 - - - -
Overtime 5170 - 11 320 - 100 - -
Vacation Buyback 5180 145 2 6,354 2,000 2,000 2,000 -
Benefits 5200 38,939 22,304 35,213 44,395 45,737 57,058 12,663 Subtotal, Pay and Benefits 113,133 95,564 126,527 139,042 140,162 152,927 13,885 Department Supplies 5500 4,285 4,317 1,091 3,500 3,500 3,500 - Vehicle Fuel 5505 291 216 181 350 350 350 -
Equipment Maintenance 5705 286 286 956 500 500 500 -
Personnel Services 6035 10 71 2,246 200 200 200 -
Cell Phone 6205 460 231 314 400 400 400 -
Travel/Conferences/Training 7000 5,263 2,551 261 6,000 6,000 6,000 - Dues and Subscriptions 7015 1,656 1,644 2,098 2,500 2,500 2,500 - City Manager Contingency 7612 1,562 4,087 4,763 6,000 6,000 5,000 (1,000) Subtotal, Services and Supplies 13,813 13,403 11,910 19,450 19,450 18,450 (1,000) Capital Outlay 8000 - - - - - - -
Total: $ 126,946 $ 108,967 $ 138,437 $ 158,492 $ 159,612 $ 171,377 $ 12,885 The City of Fortuna operates under the Council-Manager form of City government which combines the political leadership of elected officials with the strong managerial experience of an appointed local government manager or City Manager. The City Manager works under the direction of the City Council and is responsible for managing the day to day operations of the City. The City Manager also appoints the City Clerk with the duties and responsibilities established by California Government Code or as directed by the City Council. 26 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration City Clerk
Purpose
Responsibilities
● Elections Official
● Legislative Administrator
● Records Manager
● Duties of City Clerk as outlined in California Government Code Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget City Clerk/Human Resources Manager 0.20 0.20 0.20 0.20 0.20 0.20 - Senior Admin Asst / Deputy City Clerk 0.15 0.15 0.15 0.15 0.15 0.15 - Administrative Assistant (PT) 0.22 0.22 0.22 0.20 0.20 0.20 - Total Authorized 0.57 0.57 0.57 0.55 0.55 0.55 -
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1150 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 27,466 $ 26,285 $ 30,286 $ 32,728 $ 32,480 $ 34,428 $ 1,700 Pay Part-Time 5165 5,252 6,471 6,401 8,416 8,934 8,675 259 Overtime 5170 - 5 16 - 50 - -
Vacation Buyback 5180 - 1 433 500 500 500 -
Benefits 5200 21,014 14,352 18,660 20,185 21,387 27,093 6,908 Subtotal, Pay and Benefits 53,732 47,114 55,796 61,829 63,351 70,696 8,867 Department Supplies 5500 883 1,544 4,553 1,500 1,500 1,500 - Personnel Services 6035 10 71 280 500 500 500 -
Travel/Conferences/Training 7000 2,344 3,156 558 3,200 3,200 3,000 (200) Dues and Subscriptions 7015 1,187 847 460 1,500 1,500 1,500 - Subtotal, Services and Supplies 4,424 5,618 5,851 6,700 6,700 6,500 (200) Capital Outlay 8000 - - - - - - -
Total: $ 58,156 $ 52,732 $ 61,647 $ 68,529 $ 70,051 $ 77,196 $ 8,667 ● Agenda Packets for: Council, Parks and Recreation, Measure E Oversight, Historical and Planning Commissions The City Clerk is the local official for elections, local legislation, the Public Records Act, the Political Reform Act and the Brown Act (open meeting laws). Before and after the City Council takes action, the City Clerk ensures that actions are in compliance with all Federal, State and Local statutes and regulations and that all actions are properly executed, recorded and archived. The statutes of the State of California prescribe the basic functions and duties of the City Clerk and the Government Code and Election Code provide precise specific responsibilities and procedures to follow.
27 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration Finance
Purpose
Responsibilities
● Provide sound financial management and monitoring for all City assets ● Proper recording of all financial transactions for the City and Successor Agency ● Payroll processing including all quarterly and annual reports due to various agencies ● Business License and Fortuna Business Improvement District (FBID) billing and collections ● Accounts Payable processing
● Grant Financial reporting
● Debt Management
● Investment of City Funds
● Completion of Comprehensive Annual Financial Report
● Utility Billing and collections for City Water and Wastewater service Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Finance Director 0.40 0.40 0.40 0.40 0.40 0.40 -
Payroll and Benefits Administrator 0.29 0.29 0.29 0.29 0.29 0.29 - Finance Office Supervisor 0.30 0.30 0.30 0.30 0.30 0.30 - Accounting Technician 0.15 0.15 0.15 0.15 0.15 0.20 0.05 Account Clerk II 0.20 0.20 0.20 0.20 0.20 0.20 -
Total Authorized 1.34 1.34 1.34 1.34 1.34 1.39 0.05
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1200 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 105,008 $ 116,554 $ 122,522 $ 131,530 $ 134,885 $ 141,939 $ 10,409 Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - 301 500 500 500 -
Vacation Buyback 5180 2,487 2,948 6,575 3,000 3,500 3,000 - Benefits 5200 70,934 35,485 47,250 53,863 52,338 62,253 8,390 Subtotal, Pay and Benefits 178,429 154,987 176,648 188,893 191,223 207,692 18,799 Department Supplies 5500 6,080 4,099 5,712 7,500 7,000 7,500 - Equipment Maintenance 5705 572 572 430 600 600 600 -
Professional Services 6025 5,264 4,615 5,720 6,000 6,000 6,000 - Personnel Services 6035 358 - 1,326 800 800 800 -
Travel/Conferences/Training 7000 116 2,519 4,673 8,000 7,000 7,000 (1,000) Dues and Subscriptions 7015 315 325 924 500 500 500 -
Overhead Transfer 9500 (12,500) - - - - - -
Subtotal, Services and Supplies 205 12,130 18,785 23,400 21,900 22,400 (1,000) Capital Outlay 8000 - - - - - - -
Total: $ 178,634 $ 167,117 $ 195,433 $ 212,293 $ 213,123 $ 230,092 $ 17,799 The Finance Department manages the fiscal and financial affairs of the City in a prudent and effective manner. The Finance Department provides accurate, timely and comprehensive financial information to the City Manager, City Council, other City departments and the public. The Finance Department plans, directs and coordinates the fiscal activities of the City in accordance with specific objectives established under law or under generally accepted accounting principles (GAAP) for governmental agencies. 28 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration Non-Departmental
Purpose
Responsibilities
● General legal services
● Personnel legal services
● Labor relations
● Audits
● Various fees, assessments and memberships
● Elections
● Codification of Ordinances into Municipal Code
Significant Changes
None.

Personnel Allocation
There are no personnel assigned to this Division.

Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1400 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Audit Fees (A) 6000 $ 20,280 $ 25,800 $ 19,800 $ 28,800 $ 28,800 $ 30,000 $ 1,200 Legal Services 6020 123 - 48,764 8,000 20,000 25,000 17,000 Professional Services 6025 29,034 23,732 31,038 47,000 117,000 32,000 (15,000) Cable Franchise Admin. Fees 6036 4,230 4,230 4,230 4,250 4,250 4,250 - Codifications 6225 2,343 3,261 3,133 3,500 3,500 3,500 - Publication Costs 6305 443 1,190 1,115 1,500 1,500 1,500 - Employee Recognition 6315 2,080 1,766 4,263 3,000 3,000 3,000 - County Admin. Fees 6700 18,456 18,705 18,805 22,000 22,000 22,000 - Election Expenses 6710 7,259 252 13,102 1,000 1,000 14,000 13,000 County Fire Assessments 6720 216 - 216 250 250 250 -
Conferences/Training (City-Wide) 7000 - 900 1,000 3,000 3,000 3,000 - Dues & Subscriptions 7015 7,676 7,722 13,511 9,000 9,000 9,000 - Bad Debt 7800 5,196 8,154 3,678 - - - -
Subtotal, Services and Supplies 97,336 95,712 162,655 131,300 213,300 147,500 16,200 Capital Outlay 8000 - - - - - - -
Total: $ 97,336 $ 95,712 $ 162,655 $ 131,300 $ 213,300 $ 147,500 $ 16,200 The purpose of Non-Departmental is to track various City administrative costs including codification, elections, audits, fees and assessments, legal services and membership in the California League of Cities. 29 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration General Government
Purpose
Responsibilities
● Software licensing
● Phone system
● Building repairs and maintenance
● Office equipment
● Network support
● Utilities
● City website
● Paper supplies
● Janitorial
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Facility Custodian 0.20 0.20 0.20 0.20 0.20 0.15 (0.05) Total Authorized 0.20 0.20 0.20 0.20 0.20 0.15 (0.05)
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1500 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 6,361 $ 4,833 $ 9,749 $ 11,639 $ 11,916 $ 9,555 $ (2,084) Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 5,492 1,673 3,775 5,131 4,794 4,195 (936) Subtotal, Pay and Benefits 11,853 6,506 13,524 16,770 16,710 13,750 (3,020) Department Supplies 5500 4,739 3,319 6,635 4,000 4,000 4,000 - Vehicle Fuel 5505 679 346 928 750 750 750 -
Janitorial Supplies 5565 - - - - - 500 500
Office Equipment Maintenance 5705 11,840 12,505 11,248 14,000 14,000 14,000 - Software Maintenance (A) 5710 19,114 8,569 22,152 18,000 18,000 21,000 3,000 Vehicle Repairs & Maintenance 5715 1,028 1,110 72 1,000 1,000 - (1,000) Building Repairs & Maintenance 5740 1,819 2,058 41,254 1,500 1,500 1,500 - Network Support (A) 5775 23,478 14,534 15,382 18,860 18,860 19,128 268 Website Hosting & Maintenance (A) 5780 257 1,173 438 1,000 1,000 1,000 - Professional Services 6025 - 948 1,341 - - - -
Personnel Services 6035 186 277 2,387 500 1,500 500 -
Bank Account Fees 6060 13,806 18,024 19,721 16,000 20,000 20,000 4,000 Credit Card Fees 6061 3,660 2,396 2,172 4,000 2,500 2,500 (1,500) Telephone 6200 2,934 2,660 2,435 3,000 2,500 3,000 -
Cell Phones 6205 1,549 1,744 2,342 2,000 2,500 2,000 -
Internet Service 6210 6,347 27,596 46,463 36,000 36,000 36,000 - Utilities - General and Electric 6505 7,446 8,151 10,187 10,000 10,000 10,000 - Subtotal, Services and Supplies 98,882 105,410 185,157 130,610 134,110 135,878 5,268 Capital Outlay 8000 - - - - - - -
Total: $ 110,735 $ 111,916 $ 198,681 $ 147,380 $ 150,820 $ 149,628 $ 2,248 The General Government Division is responsible for providing support services for departments and divisions located at City Hall (Administration, City Manager, City Clerk, Finance, Risk Management, Personnel, and Planning) not including the Building Department. 30 City of Fortuna
FY 2026-27 Budget
General Fund
City Administration Risk Management/Human Resources
Purpose
Responsibilities
● Oversight of insurance programs
● Property, auto and equipment inventory
● Safety programs and training
● Accident/Incident assessment and response
● Coordinating legal actions for various cases
● Conducting employment recruitments
● Maintaining the City's classification, compensation and benefit plans ● Evaluating and coordinating training and development needs ● Providing assistance in labor relations, negotiations, performance evaluation and discipline ● Providing assistance to employees in the interpretation of applicable labor law and City personnel rules ● Encouraging an environment for employees that enhances personal and professional development Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget City Manager 0.10 0.10 0.10 0.10 0.10 0.10 -
City Clerk/Human Resources Manager 0.20 0.20 0.20 0.20 0.20 0.20 - Senior Admin Asst / Deputy City Clerk 0.15 0.15 0.15 0.15 0.15 0.15 - Administrative Assistant (PT) 0.22 0.22 0.22 0.20 0.20 0.20 - Total Authorized 0.67 0.67 0.67 0.65 0.65 0.65 -
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1600 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 45,000 $ 44,285 $ 43,347 $ 51,795 $ 51,739 $ 54,078 $ 2,283 Pay Part-Time 5165 5,252 6,651 10,907 8,416 8,934 8,675 259 Overtime 5170 - 5 131 - 50 - -
Vacation Buyback 5180 - 1 2,622 500 500 500 -
Benefits 5200 24,680 16,117 22,813 27,480 28,363 35,709 8,229 Subtotal, Pay and Benefits 74,932 67,059 79,820 88,191 89,586 98,962 10,771 Unemployment Insurance 5300 - 17,579 - 20,000 30,000 20,000 - Department Supplies 5500 700 328 505 500 500 500 -
Legal Services 6020 35,069 24,218 27,493 30,000 20,000 30,000 - Personnel Services 6035 - - 280 400 400 400 -
Liability Insurance (A) 6350 332,412 393,396 465,259 546,056 546,056 625,772 79,716 Claims Settlement 6360 13,232 932 6,205 - - - -
Travel/Conferences/Training 7000 40 1,563 4,865 4,000 4,000 4,000 - Dues & Subscriptions 7015 - 1,330 1,752 500 1,000 500 - Subtotal, Services and Supplies 381,453 439,346 506,359 601,456 601,956 681,172 79,716 Capital Outlay 8000 - - - - - - -
Total: $ 456,385 $ 506,405 $ 586,179 $ 689,647 $ 691,542 $ 780,134 $ 90,487 Risk Management is responsible for managing the insurance and safety programs of the City. The City is a member of the California Intergovernmental Risk Authority (CIRA), a municipal self-insurance plan. The program insures liability, property, auto physical damage, and fraud protection. Premium costs for all programs except Workers Compensation are allocated on a percentage basis. Workers Compensation premium costs are allocated based on wages and are included in each department's benefit costs. The Human Resources Department is responsible for attracting, retaining and developing talented, productive and motivated employees. Human Resources is also responsible for personnel training of employees and supervisors.
31 City of Fortuna
FY 2026-27 Budget
General Fund
Community Promotion
Purpose
Events Include:
● Rodeo (estimated value of resources provided - $38,000) ● AutoXpo (estimated value of resources provided - $18,000) ● Art and Wine in the Park (estimated value of resources provided - $2,000) ● Hops in Humboldt (estimated value of resources provided - $3,800) ● Apple Harvest (estimated value of resources provided - $4,500) ● Fortuna Fireworks Festival (estimated value of resources provided - $3,800) The City provides the following City facilities:
● Chamber of Commerce Building
● Use of the Monday Club for weekly Chamber of Commerce meetings Responsibilities
Significant Changes
None.

Personnel Allocation
No personnel are directly allocated to the Community Promotion Division.

Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1800 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Chamber of Commerce 6800 $ 18,333 $ 3,760 $ 6,305 $ 10,000 $ 10,000 $ 10,000 $ - Chamber 10% TOT Allocation 6801 78,013 74,124 69,867 72,000 72,000 70,000 (2,000) FBID Facility Rent 6804 1,400 - - - - - -
Contingency - Community Events 7612 5,571 4,971 4,219 6,000 6,000 6,000 - Business Improvement 7625 277 - - 20,000 20,000 - (20,000) Total: $ 103,594 $ 82,855 $ 80,391 $ 108,000 $ 108,000 $ 86,000 $ (22,000) Provides appropriate City resources for various activities that create a public benefit to the City of Fortuna. City of Fortuna staff provides support by participating in various community events including Annual Chamber of Commerce Dinner, League of Women Voters Luncheon and Kiwanis Luncheon.

The Community Promotion Department provides assistance for various community events and organizations that promote tourism, business events and community activities. Community Promotion activities create increased economic activity for the City of Fortuna and provides residents and visitors with family-friendly events that can be enjoyed by all. Whether it is through increased sales for our local merchants or showcasing the City of Fortuna's natural beauty and friendly nature, community promotions benefit residents, businesses and surrounding communities. Ultimately the City of Fortuna is a direct beneficiary of these activities through increased sales and transient occupancy taxes that contribute to providing a myriad of services to City residents and businesses. 32 City of Fortuna
FY 2026-27 Budget
General Fund
Library
Purpose
~ Humboldt County Library Mission Statement
Responsibilities
Provides City resources to assist in maintaining a viable branch of the Humboldt County Library in the City of Fortuna.

Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Facility Custodian 0.10 0.10 0.10 0.10 0.10 0.10 -
Total Authorized 0.10 0.10 0.10 0.10 0.10 0.10 -
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5500 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 3,181 $ 2,416 $ 4,874 $ 5,819 $ 5,958 $ 6,370 $ 551 Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 - - - - - - -
Benefits 5200 2,747 838 1,889 2,566 2,398 2,797 231
Subtotal, Pay and Benefits 5,928 3,254 6,763 8,385 8,356 9,167 782 Department Supplies 5500 259 274 995 1,000 1,000 1,000 - Building Repairs 5740 531 209 174 500 500 500 -
Professional Services 6025 93 - - - - - -
Water 6500 1,067 906 1,032 1,500 1,500 1,500 -
Utilities 6505 5,022 5,395 5,848 5,500 5,500 5,500 -
Property Tax 6720 216 - 216 250 250 250 -
Subtotal, Services and Supplies 7,188 6,784 8,265 8,750 8,750 8,750 - Capital Outlay 8000 - - - - - - -
Total: $ 13,116 $ 10,038 $ 15,028 $ 17,135 $ 17,106 $ 17,917 $ 782 The Fortuna branch of the Humboldt County Library: "Provides resources and opportunities to support lifelong learning, local heritage, and the cultural, recreational, and information needs of our communities." The Fortuna Library has books, audio books, internet access and reference materials to provide the public with a variety of books, research materials, internet access and other means to enrich lives and provide access to information.

The Memorandum of Understanding between the City of Fortuna and the Humboldt County Library is the agreement establishing the Fortuna branch of the Library. The City provides the building, janitorial services, building repairs and maintenance, utilities and property and liability insurance on the building. The estimated annual value of the contribution is $35,000. The County Library is responsible for items in the interior of the building, supplies, equipment repairs, maintenance, and insurance on the contents of the library. 33 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Fortuna Business Improvement District
Purpose
Responsibilities
● Promote Public Events
● Decorate Public Places
● Furnish Music in Public Places
● Promote Business Activities
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget FBID Specialist (PT) 0.73 0.73 - - - - -
Total Authorized 0.73 0.73 - - - - -
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Fund 250 Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ (2,623) $ 31,431 $ 56,282 $ 42,977 $ 42,977 $ 31,977 $ (11,000) Revenues:

City Wide Assessment Fee 37,386 38,257 - 16,500 16,500 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 16,500 16,500 -
Operating Expenditures:

Pay and Benefits 15,976 13,556 - - - - -
Service and Supplies 41,828 29,075 17,705 32,500 27,500 32,000 (500) Capital Outlay - - - - - - -
57,804 42,631 17,705 32,500 27,500 32,000 (500)
Net Annual Activity 34,054 24,851 (13,305) (16,000) (11,000) (15,500) 500 Ending Available Fund Balance $ 31,431 $ 56,282 $ 42,977 $ 26,977 $ 31,977 $ 16,477 $ (10,500) The mission of the Business Improvement District is to support Fortuna businesses through the set goals.

Provides assistance for various community events and organizations that promote business events and community activities.

The BID supports economic growth through promotion of Fortuna businesses. 34 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Fortuna Business Improvement District
Fund 250 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 1800 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ - $ - $ - $ - $ - $ - $ -
Pay Part-Time 5165 14,586 12,318 - - - - -
Benefits 5200 1,390 1,238 - - - - -
Subtotal, Pay and Benefits 15,976 13,556 - - - - -
Department Supplies 5500 7,279 92 - - - - -
Special Event Supplies 5570 - 12,991 5,411 8,000 8,000 7,500 (500) Professional Services 6025 33,049 13,176 11,352 20,000 15,000 20,000 - Personnel Services 6035 853 - - - - - -
Cell Phones 6205 184 416 316 - - - -
Advertising 6300 - - - 4,000 4,000 4,000 -
Publication Expense 6305 463 - 626 500 500 500 -
Monday Club Rental 6804 - 2,400 - - - - -
Subtotal, Services and Supplies 41,828 29,075 17,705 32,500 27,500 32,000 (500) Capital Outlay 8000 - - - - - - -
Total: $ 57,804 $ 42,631 $ 17,705 $ 32,500 $ 27,500 $ 32,000 $ (500) 35 36
Police
37 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Police Police Department
Purpose
Responsibilities
● To enhance our police-community relationships through new and existing programs whenever possible ● To emphasize departmental training and personnel development in order to professionally serve the community ● To adhere to the Police Code of Ethics and the Fortuna Police Department Statement of Values Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Chief of Police 1.00 1.00 1.00 1.00 1.00 1.00 -
Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00 -
Sergeants 4.00 4.00 4.00 4.00 4.00 4.00 -
Police Officers 9.00 9.00 9.00 9.00 9.00 9.00 -
Drug Task Force Officer (Measure Z) 1.00 1.00 1.00 1.00 1.00 1.00 - School Resource Officer (Measure Z) 1.00 - 1.00 1.00 1.00 1.00 - Dispatcher 5.00 5.00 5.00 5.00 5.00 5.00 -
Vehicle & Equipment Mechanic 0.48 0.48 0.24 0.24 0.24 0.24 - Lead Vehicle & Equipment Mechanic - - 0.24 0.24 0.24 0.24 - Facility Custodian 0.20 0.20 0.20 0.20 0.20 0.20 -
Administrative Assistant III 1.00 1.00 1.00 1.00 1.00 1.00 - Field CSO (PT) 0.73 0.73 0.73 0.67 0.67 0.67 -
Dispatcher (PT) 0.50 0.50 0.50 0.50 0.50 0.50 -
Kennel Attendant (PT) 0.50 0.50 0.50 0.50 0.50 0.50 -

25.41 24.41 25.41 25.35 25.35 25.35 -
Police Services (All Funds)
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget Revenues:

General Fund Fees/Grants $ 512,282 $ 545,319 $ 555,211 $ 568,550 $ 554,800 $ 580,879 $ 12,329 Restricted Funds 472,866 216,231 524,969 420,000 480,950 460,000 40,000 985,148 761,550 1,080,180 988,550 1,035,750 1,040,879 52,329 Expenditures:

Pay and Benefits 3,903,193 3,226,834 4,069,207 4,201,379 5,563,539 4,487,605 286,226 Service and Supplies 550,301 510,046 586,295 615,410 620,910 602,172 (13,238) Capital Outlay / Leases 445,610 213,760 67,924 - - 50,000 50,000 4,899,104 3,950,640 4,723,426 4,816,789 6,184,449 5,139,777 322,988 Net Annual Activity $ (3,913,956) $ (3,189,090) $ (3,643,246) $ (3,828,239) $ (5,148,699) $ (4,098,898) $ (270,659) The Police Department is responsible for the protection of life and property through maintenance of public order, the fair and impartial enforcement of laws, safeguarding the Constitutional Rights of all and the regulation of motor vehicles. The Department is committed to serving the citizens of Fortuna by continually seeking community opinion and involvement, engaging in police-community crime prevention, public safety education and cooperative efforts with other public and private agencies. The Department strives for excellence in purpose and performance. Fairness, honesty and integrity are mainstays in departmental relationships. It is a continuing goal of the Police Department to recruit and retain the most qualified police employees for the City of Fortuna.

Total Authorized
● To maintain and enhance, the level of service to the community by deploying personnel and resources effectively and in the best interest of the community
● To be good financial stewards, expending fiscal resources wisely and at the same time developing and expanding City revenues when applicable 38 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Police Police Department
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 2000 Actual Actual Actual Budget Estimate Proposed PY Budget Police Services Account
Pay Full-Time 5100 $ 1,224,576 $ 1,166,144 $ 1,275,405 $ 1,469,369 $ 1,287,442 $ 1,473,595 $ 4,226 Pay Part-Time 5165 22,464 29,178 20,465 29,540 18,151 - (29,540) Overtime 5170 189,976 181,492 224,857 160,000 250,000 180,000 20,000 Holiday Pay 5175 34,141 40,496 36,950 40,000 34,000 40,000 - Vacation/Comp Time Buyback 5180 153,909 119,379 182,362 100,000 150,000 140,000 40,000 Benefits 5200 1,395,426 1,011,806 1,373,312 1,334,224 2,791,188 1,496,844 162,620 Uniform Allowance 5260 12,639 13,134 11,087 15,000 14,000 15,000 - Subtotal, Pay and Benefits 3,033,131 2,561,629 3,124,438 3,148,133 4,544,781 3,345,439 197,306 Department Supplies 5500 36,838 46,064 41,364 55,000 65,000 45,000 (10,000) Vehicle Fuel & Oil 5505 81,055 75,158 62,711 85,000 65,000 75,000 (10,000) Ammunition/Range Supplies 5515 14,332 2,062 11,299 15,000 15,000 13,000 (2,000) Radio & Equipment Maintenance 5700 2,505 1,973 4,906 5,000 5,000 3,000 (2,000) Office Equipment Maintenance 5705 8,797 7,993 10,151 10,000 10,000 10,000 - Software Maintenance (A) 5710 43,053 39,479 63,422 63,750 63,750 70,400 6,650 Vehicle Repairs & Maintenance 5715 32,446 22,786 87,206 35,000 55,000 35,000 - Equipment Repairs & Maintenance 5720 1,659 1,999 18 2,000 2,000 1,000 (1,000) Building Repairs & Maintenance 5740 3,670 1,654 2,085 3,000 3,000 1,000 (2,000) Network Support (A) 5775 31,925 22,866 22,763 29,460 29,460 60,572 31,112 Website Hosting & Maintenance (A) 5780 257 2,173 438 1,000 1,000 1,000 - Legal Services 6020 - 2,318 - 2,000 2,000 2,000 -
Professional Services 6025 11,963 14,727 12,702 12,000 12,000 12,000 - Personnel Services/Recruitment 6035 14,517 11,866 23,103 15,000 15,000 15,000 - Credit Card Fees 6061 1,902 2,725 2,501 2,500 2,500 2,500 - Telephone 6200 17,065 7,872 12,201 10,000 14,000 10,000 - Cell Phones 6205 9,445 11,200 14,759 14,000 14,500 14,000 - Internet Service 6210 18,485 39,670 42,771 36,000 36,000 36,000 - CLEWS/CLETS Service 6220 8,624 8,427 8,750 10,000 10,000 10,000 - Advertising 6300 - 1,794 250 - - - -
Utility - Water 6500 1,359 1,285 1,238 1,500 1,500 1,500 - Utility - General & Electric 6505 27,620 35,804 26,517 20,000 10,000 20,000 - DUI/DOJ Testing Fees 6600 1,925 2,275 1,330 3,000 3,000 3,000 - Live scan Fees 6625 11,157 11,560 10,555 13,000 10,000 8,000 (5,000) County Property Tax 6720 216 - 216 200 200 200 -
Travel/Conferences/Training 7000 53,627 45,880 52,307 50,000 50,000 40,000 (10,000) Dues & Subscriptions 7015 9,543 15,727 10,376 4,500 7,500 4,500 - Special Expense 7405 3,165 64 3,819 5,000 5,000 3,000 (2,000) SCOP Volunteers 7415 141 837 1,541 5,000 1,500 - (5,000) Police Chief Contingency 7612 5,784 6,495 7,466 6,000 6,000 4,000 (2,000) Overhead Transfer 9500 (12,500) - - - - - -
Subtotal, Services and Supplies 440,575 444,733 538,765 513,910 514,910 500,672 (13,238) Capital Outlay 8000 190,800 196,160 67,924 - - - -
Capital Outlay - PD Vehicles - USDA Portion - - - - - 50,000 50,000 Subtotal, Capital Outlay 190,800 196,160 67,924 - - 50,000 50,000 Subtotal: $ 3,664,506 $ 3,202,522 $ 3,731,127 $ 3,662,043 $ 5,059,691 $ 3,896,111 $ 234,068 39 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Police Police Department
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 2400 Actual Actual Actual Budget Estimate Proposed PY Budget Dispatch
Pay Full-Time 5100 $ 264,882 $ 251,517 $ 311,272 $ 394,017 $ 377,987 $ 425,767 $ 31,750 Pay Part-Time 5165 25,791 24,047 17,130 31,146 15,689 31,479 333 Overtime 5170 19,039 56,612 47,052 30,000 40,000 30,000 - Holiday Pay 5175 12,505 10,640 9,764 12,000 16,000 15,000 3,000 Vacation/Comp Time Buyback 5180 24,093 34,328 38,749 25,000 15,000 25,000 - Benefits 5200 217,292 127,259 160,817 194,743 193,782 221,275 26,532 Uniform Allowance 5260 2,477 1,900 1,973 3,000 3,000 3,000 - Subtotal, Pay and Benefits 566,079 506,303 586,757 689,906 661,458 751,521 61,615 Department Supplies 5500 - 234 - 1,000 1,000 1,000 -
Personnel Services 6035 1,426 1,222 1,870 2,000 2,000 2,000 - Subtotal, Services and Supplies 1,426 1,456 1,870 3,000 3,000 3,000 - Subtotal: $ 567,505 $ 507,759 $ 588,627 $ 692,906 $ 664,458 $ 754,521 $ 61,615 Fund 100
Department 2800
Animal Control
Pay Part-Time 5165 $ 9,525 $ 9,253 $ 10,047 $ 18,710 $ 13,091 $ 18,820 $ 110 Benefits 5200 854 859 966 1,930 1,384 1,942 12
Subtotal, Pay and Benefits 10,379 10,112 11,013 20,640 14,475 20,762 122 Department Supplies 5500 3,437 5,905 5,268 6,000 6,000 6,000 - Vehicle Fuel & Oil 5505 3,845 3,674 3,217 4,000 4,000 4,000 - Personnel Services 6035 1,649 2,082 - 500 500 500 -
Utilities 6505 3,458 2,685 2,345 3,000 2,500 3,000 -
Miranda's Rescue 7400 15,482 17,234 17,497 20,000 20,000 20,000 - Veterinary Expense 7455 5,028 5,336 4,995 5,000 10,000 5,000 - Subtotal, Services and Supplies 32,899 36,916 33,322 38,500 43,000 38,500 - Subtotal: $ 43,278 $ 47,028 $ 44,335 $ 59,140 $ 57,475 $ 59,262 $ 122 Total General Fund: $ 4,275,289 $ 3,757,309 $ 4,364,089 $ 4,414,089 $ 5,781,624 $ 4,709,894 $ 295,805 40 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Police Police Department
Fund 180 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 2000 Actual Actual Actual Budget Estimate Proposed PY Budget Asset Seizure
Department Supplies 5500 $ 26,861 $ 3,122 $ - $ - $ - $ - $ - Professional Services 6025 5,000 - 3,000 - - - -
Capital Outlay 8000 240,972 17,600 - - - - -
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 50,000 - Total Fund: $ 6,990 $ (6,990) $ - $ 50,000 $ 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 2,240 11,750 - - - - -
Subtotal, Services and Supplies 2,240 11,750 - - - - -
Capital Outlay 8000 13,838 - - - - - -
Total Fund: $ 19,982 $ 11,750 $ - $ - $ - $ - $ -
Fund 188
Department 2000
State Dept of Alcohol Beverage Control (ABC)
Overtime 5170 $ 2,611 $ 443 $ - $ - $ - $ - $ -
Benefits 5200 37 6 - - - - -
Subtotal, Pay and Benefits 2,648 449 - - - - -
Department Supplies 5500 - - - - - - -
Travel/Conferences/Training 7000 - - - - - - -
Subtotal, Services and Supplies - - - - - - -
Total Fund: $ 2,648 $ 449 $ - $ - $ - $ - $ -
Fund 189
Department 2000
Measure Z
Pay Full-Time 5100 $ 132,552 $ 81,681 $ 161,635 $ 176,242 $ 168,522 $ 199,001 $ 22,759 Overtime/Holiday Pay 5170 33,501 19,647 49,290 50,000 60,000 50,000 - Benefits 5200 120,999 47,013 136,074 116,458 114,303 120,882 4,424 Subtotal, Pay and Benefits 287,052 148,341 346,999 342,700 342,825 369,883 27,183 Department Supplies 5500 1,963 - 527 2,500 2,500 2,500 - Vehicle Fuel 5505 7,347 4,875 7,702 5,000 5,000 5,000 - Travel/Conferences/Training 7000 - - 1,109 2,500 2,500 2,500 - Occupancy and Overhead 9400 25,000 - - - - - -
Subtotal, Services and Supplies 34,310 4,875 9,338 10,000 10,000 10,000 - Capital Outlay 8000 - - - - - - -
Total Fund: $ 321,362 $ 153,216 $ 356,337 $ 352,700 $ 352,825 $ 379,883 $ 27,183 Total Restricted Funds $ 623,815 $ 193,331 $ 359,337 $ 402,700 $ 402,825 $ 429,883 $ 27,183 Total Police Department, All Funds $ 4,899,104 $ 3,950,640 $ 4,723,426 $ 4,816,789 $ 6,184,449 $ 5,139,777 $ 322,988 41 42
Measure E
43 City of Fortuna
FY 2026-27 Budget
Measure E Fund
Multiple Departments
Purpose
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Parks & Recreation Director 0.90 0.90 0.90 0.90 0.90 0.90 - Recreation Program Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - Police Officer 2.00 3.00 2.00 2.00 2.00 2.00 -
Field CSO 1.00 1.00 1.00 1.00 1.00 1.00 -
Police Records Clerk 1.00 1.00 1.00 1.00 1.00 1.00 -
Code Compliance Officer (PT) 0.46 0.46 0.46 0.46 0.46 0.46 - Total Authorized 6.36 7.36 6.36 6.36 6.36 6.36 -
Measure E Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ 4,541,551 $ 5,024,277 $ 4,434,318 $ 4,992,430 $ 4,992,430 $ 4,523,591 $ (468,839) Sources:

Supp. Transaction & Use Tax 1,844,883 1,938,466 1,916,923 1,884,000 1,913,500 1,944,000 60,000 K-9 Donations - - - - - - -
1,844,883 1,938,466 1,916,923 1,884,000 1,913,500 1,944,000 60,000 Uses:

Pay and Benefits 829,821 800,250 767,958 878,640 861,839 903,482 24,842 Service And Supplies 81,845 72,203 116,823 63,500 77,500 61,500 (2,000) Capital Outlay 24,099 - 25,346 252,500 152,500 338,000 85,500 Capital Improvement Projects 412,460 1,643,594 434,041 1,505,000 575,500 1,440,000 (65,000) Transfers-Out 13,932 12,378 14,643 715,000 715,000 1,015,000 300,000 1,362,157 2,528,425 1,358,811 3,414,640 2,382,339 3,757,982 343,342 Net Activity 482,726 (589,959) 558,112 (1,530,640) (468,839) (1,813,982) (283,342) Ending Available Fund Balance $ 5,024,277 $ 4,434,318 $ 4,992,430 $ 3,461,790 $ 4,523,591 $ 2,709,609 $ (752,181) On November 8, 2016, the voters of the City of Fortuna adopted a local transactions and use tax through an affirmative vote on a local measure known as Measure E. This measure is a transactions and sales tax measure at a rate of three-quarter percent per dollar. Measure E was set to terminate on March 31, 2025 from the passage of Measure E. However, on November 3, 2020 the voters of the City approved Measure G. Measure G extended Measure E 8 additional years. Measure E is now set to terminate on March 31st, 2033. In the interest of transparency and accountability for expenditure of funds derived from this local sales tax a new fund (101) was set up. This allows the citizens and the City to see the benefit Measure E is adding to the community.
44 City of Fortuna
FY 2026-27 Budget
Measure E Fund
Multiple Departments
Fund 101 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5400 Actual Actual Actual Budget Estimate Proposed PY Budget Recreation Account
Pay Full-Time 5100 $ 77,144 $ 64,446 $ 86,097 $ 100,400 $ 90,516 $ 89,430 $ (10,970) Pay Part-Time 5165 - - - - - - -
Overtime 5170 1,253 - - - - - -
Vacation/Sick Leave Buyback 5180 - 4,798 2,098 - - - -
Benefits 5200 65,707 24,039 44,530 46,750 67,125 80,283 33,533 Subtotal, Pay and Benefits 144,104 93,283 132,725 147,150 157,641 169,713 22,563 Department Supplies 5500 - - - - - - -
Professional Services 6025 60,945 40,945 - - - - -
Personnel Services 6035 - 1,621 480 - - - -
Subtotal, Services and Supplies 60,945 42,566 480 - - - - Total Recreation: $ 205,049 $ 135,849 $ 133,205 $ 147,150 $ 157,641 $ 169,713 $ 22,563 Fund 101
Department 5450
Parks Account
Pay Full-Time 5100 $ 36,683 $ 22,490 $ 39,286 $ 39,508 $ 38,266 $ 38,117 $ (1,391) Vacation/Sick Leave Buyback 5180 - 3,216 231 - - - -
Benefits 5200 28,729 8,540 25,493 21,101 32,506 38,517 17,416 Subtotal, Pay and Benefits 65,412 34,246 65,010 60,609 70,772 76,634 16,025 Department Supplies 5500 - 8,957 1,794 - - 4,000 4,000
Professional Services 6025 - 7,849 84,805 - 15,000 - -
Personnel Services 6035 - 1,023 - - - - -
Subtotal, Services and Supplies - 17,829 86,599 - 15,000 4,000 4,000 Capital Outlay 8000 22,286 - 25,346 - - - -
Mower for Boulevard - - - - - 18,000 18,000
Bartow Field Renovation - - - 20,000 20,000 - (20,000)
Boom Mower - - - 117,500 117,500 - (117,500)
Playground Improvements - - - 115,000 15,000 100,000 (15,000) Subtotal, Capital Outlay 22,286 - 25,346 252,500 152,500 118,000 (134,500) Total Parks: $ 87,698 $ 52,075 $ 176,955 $ 313,109 $ 238,272 $ 198,634 $ (114,475) 45 City of Fortuna
FY 2026-27 Budget
Measure E Fund
Multiple Departments
Fund 101 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 2000 Actual Actual Actual Budget Estimate Proposed PY Budget Police Account
Pay Full-Time 5100 $ 224,253 $ 313,230 $ 252,649 $ 304,233 $ 281,365 $ 304,131 $ (102) Pay Part-Time 5165 18,236 20,169 20,446 28,141 24,437 28,442 301 Overtime 5170 20,613 27,380 19,307 35,000 45,000 35,000 - Vacation Buyback 5180 23,617 32,466 23,435 25,000 25,000 20,000 (5,000) Benefits 5200 314,453 263,568 247,295 246,507 240,624 237,562 (8,945) Subtotal, Pay and Benefits 601,172 656,813 563,132 638,881 616,426 625,135 (13,746) Department Supplies 5500 - - 12,810 - - - -
Vehicle Fuel 5505 2,079 3,856 2,009 3,500 2,500 3,000 (500) Professional Services 6025 8,750 2,113 12,475 38,000 38,000 33,000 (5,000) Cell Phones 6205 336 - - 500 500 - (500)
Travel/Conferences/Training 7000 287 - - 3,500 3,500 3,500 - Subtotal, Services and Supplies 11,452 5,969 27,294 45,500 44,500 39,500 (6,000) Capital Outlay 8000 1,813 - - - - 220,000 220,000
Subtotal, Capital Outlay 1,813 - - - - 220,000 220,000
Total Police: $ 614,437 $ 662,782 $ 590,426 $ 684,381 $ 660,926 $ 884,635 $ 200,254 Fund 101
Department 2850
Special Unit - K-9 Account
Pay Full-Time 5100 $ - $ - $ - $ - $ - $ - $ -
Overtime 5170 13,674 10,946 4,562 24,000 12,000 24,000 - Benefits 5200 5,459 4,962 2,529 8,000 5,000 8,000 -
Subtotal, Pay and Benefits 19,133 15,908 7,091 32,000 17,000 32,000 - Department Supplies 5500 840 1,065 2,450 1,000 9,000 5,000 4,000 Professional Services 6025 284 - - - - - -
Travel/Conferences/Training 7000 8,324 4,774 - 16,000 8,000 12,000 (4,000) Veterinary Expense 7455 - - - 1,000 1,000 1,000 -
Subtotal Services and Supplies 9,448 5,839 2,450 18,000 18,000 18,000 - Total Capital Outlay 8000 - - - - - - -
Total Special Unit - K-9: $ 28,581 $ 21,747 $ 9,541 $ 50,000 $ 35,000 $ 50,000 $ - Fund 101
Transfer-Out 4805
General Fund 100 - $ - $ - $ 700,000 $ 700,000 1,000,000 300,000 Abatement Fund 240 5,000 5,000 5,000 5,000 5,000 5,000 - Transit Fund 590 8,932 7,378 9,643 10,000 10,000 10,000 - Total Transfers-Out: 13,932 12,378 14,643 715,000 715,000 1,015,000 300,000 Total: $ 949,697 $ 884,831 $ 924,770 $ 1,909,640 $ 1,806,839 $ 2,317,982 $ 408,342 46 Community
Development
47 City of Fortuna
FY 2026-27 Budget
General Fund
Community Development Planning
Purpose
Responsibilities
Long Range Planning Efforts including:
● General Plan Updates and Amendments
● Climate Action Planning
● Zoning Ordinance development, implementation and enforcement ● General Plan compliance and consistency determinations ● Housing Element review and updates
● Annexations through LAFCO
● Review and supervise Development Review staff presentations to the Planning Commission and Zoning Administrator ● Draft staff reports, ordinances, and presentations for the City Council ● Pre-application meetings
● Manage Tribal consultation process
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocations Actual Actual Actual Budget Estimate Proposed PY Budget Deputy Community Development Director 0.30 0.30 - - - - - Community Development Director - - 0.60 0.60 0.60 0.40 (0.20) Senior Planner - - - - 0.30 0.30
Planner II - - 0.15 - - - -
Senior Administrative Assistant 0.10 0.10 - 0.15 0.15 0.15 -

0.40 0.40 0.75 0.75 1.05 0.85 (0.20)
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 3200 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 24,733$ 27,299 71,468$ 78,224$ 70,754$ 96,320$ 18,096$ Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 - 3,365 - 1,500 7,000 1,500 -
Benefits 5200 11,111 21,057 25,907 30,148 40,920 63,984 33,836 Subtotal, Pay and Benefits 51,721 35,844 97,375 109,872 118,674 161,804 51,932 Department Supplies 5500 2,635 2,674 2,895 1,000 2,000 1,000 - Equipment Maintenance 5705 143 143 987 250 1,500 250 -
Professional Services 6025 51,731 34,589 86,408 75,000 287,500 575,000 500,000 Personnel Services 6035 5,198 425 213 250 250 250 -
Cell Phones 6205 686 1,081 521 1,000 1,000 1,000 -
Publication Expenses 6305 402 1,142 - 500 500 500 -
Travel/Conferences/Training 7000 2,193 - 5,650 2,000 2,000 2,000 - Dues and Subscriptions 7015 - 277 - 700 700 700 -
Planning Commission 7600 2,333 1,830 5,555 2,625 2,625 2,625 - Televised Meeting Costs 7616 1,213 950 1,062 1,400 1,400 1,400 - Subtotal, Services and Supplies 41,132 66,534 105,270 84,725 299,475 584,725 500,000 Capital Outlay 8000 - 59,630 - - - - -
Total: 152,483$ 102,378$ 202,645$ 194,597$ 418,149$ 746,529$ $ 551,932 The Planning division, sometimes also referred to as "long range planning," focuses on crafting and achieving a future vision of Fortuna through implementation of and updates to City policy documents including the General Plan, Specific Plans, and Zoning Ordinance as well as tracking and ensuring compliance with other related regulations and State and Federal regulations and programs. The purpose of Planning is to administer land use programs in a manner that fosters economic vitality and responsiveness to public needs and promotes customer service and delivery of programs in a cost-effective manner.

Current Planning activities include administration and implementation of the City's established goals and policies through the administration of and enforcement of the local zoning and subdivision ordinances, Subdivision Map Act, California Environmental Quality Act and other Local, State or Federal mandated regulations, statutes and/or programs. Planning endeavors to promote understanding and public interest in the planning process and the numerous regulations pertaining to it by providing public information services to the citizens of Fortuna. Planning also supports other City departments through preparation of environmental studies, documents and review of City projects. 48 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Community Development Building
Purpose
Responsibilities
● Provide building plan review
● Building site inspections for new construction and remodels of residential and commercial projects ● Building code enforcement
● Assist the public with information regarding building codes and construction standards ● Application of California Title 24 accessibility regulations ● Review business licenses for compliance with building codes ● Review and approve encroachment permits
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Deputy Community Development Director 0.10 0.10 - - - - - Community Development Director - - 0.05 0.05 0.05 0.05 - Planner II - - 0.15 - - - -
Senior Administrative Assistant 0.40 0.40 - 0.15 0.15 0.15 - Building Official 0.80 0.80 0.80 0.80 0.80 0.80 -
Building Inspector 1.00 1.00 1.00 1.00 1.00 1.00 -
Vehicle & Equipment Mechanic 0.02 0.02 0.01 0.01 0.01 0.01 - Lead Vehicle & Equipment Mechanic - - 0.01 0.01 0.01 0.01 -

2.32 2.32 2.02 2.02 2.02 2.02 -
Fund 120 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 3000 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 166,623$ 168,046$ 135,383$ 162,872$ 152,452$ $ 160,184 $ (2,688) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - - - - - - -
Vacation Buyback 5180 3,601 5,911 17,122 5,000 8,000 5,000 - Benefits 5200 116,296 78,661 75,171 95,657 101,100 132,643 36,986 Subtotal, Pay and Benefits 288,830 250,308 227,676 263,529 261,552 297,827 34,298 Department Supplies 5500 1,773 4,991 2,010 5,500 9,000 1,500 (4,000) Fuel & Oil 5505 1,928 2,375 1,494 2,500 1,500 2,500 -
Equipment Maintenance 5705 143 143 987 1,000 1,500 1,000 - Software Maintenance 5710 240 13,694 - 14,000 14,000 14,000 - Vehicle Repair & Maintenance 5715 553 1,071 235 1,000 500 1,000 - Engineering Services 6005 688 1,673 28,003 4,000 2,000 4,000 - Professional Services 6025 - 9,694 - - 16,500 - -
Personnel Services 6035 418 133 485 500 1,000 500 -
Telephone 6200 294 254 225 200 200 200 -
Cell Phones 6205 1,730 909 2,530 2,500 2,500 2,500 -
Insurance (A) 6350 2,000 2,000 4,000 5,000 5,000 6,000 1,000 Utility - General and Electric 6505 1,438 1,314 6,112 6,000 6,000 6,000 - Travel/Conferences/Training 7000 1,821 3,048 - 4,000 4,000 4,000 - Dues & Subscriptions 7015 230 280 663 600 600 600 -
Subtotal, Services and Supplies 43,685 13,256 44,638 46,800 64,300 43,800 (3,000) Capital Outlay 8000 - - - - - - -
CBO and Inspection Vehicles (x2) - - 75,558 - - - -
Total: 332,515$ 263,564$ 347,872$ 310,329$ 325,852$ 341,627$ $ 31,298 Total Authorized
The Building Division's purpose is to ensure new development enhances the community, protects the environment, complies with California building, health and safety codes, and that properties are maintained and businesses operated in accordance with City codes and state laws. provide building plan check and building site inspection services for new construction and remodels of residential and commercial projects.

The Building Division administers a program of construction regulation that is mandated by the State of California to provide minimum standards to safeguard life, health, property and public welfare for all structures within the City. 49 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Community Development Development Review
Purpose
Responsibilities
● Assist the public by providing information and guidance on preliminary development proposals on land use, zoning, and site development standards
● Intake, route, and process land division applications such as major subdivision maps, lot line adjustments, parcel maps, right-of-way adjustments, and map extensions
● Intake, route, and process land use applications such as conditional use permits, variances, rezones, and design review ● Draft staff reports, resolutions, and presentations for the Planning Commission ● Manage online permitting software system
Significant Changes
None.

Fund History
Development Review and Building 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Fund 120 Actual Actual Actual Budget Estimate Proposed PY Budget Revenues:

Fees 256,340$ 325,640$ 369,283$ 410,500$ 389,500$ 446,500$ $ 36,000 General Fund Support 303,020 130,515 216,781 138,217 241,935 244,542 106,325 559,360 456,155 586,064 548,717 631,435 691,042 142,325 Expenditures:

Building Division 332,515 263,564 347,872 310,329 325,852 341,627 31,298 Development Review Division 226,845 192,591 238,192 238,388 305,583 349,415 111,027 559,360 456,155 586,064 548,717 631,435 691,042 142,325 Net Annual Activity $ -$ - -$ -$ -$ -$ -$
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget City Manager 0.12 0.12 0.07 0.07 0.07 0.07 -
Public Works Director 0.05 0.05 0.05 0.05 0.05 0.05 -
Deputy City Engineer - - 0.04 0.04 0.04 0.04 -
City Engineer 0.08 - - - - - -
Deputy Community Development Director 0.50 0.50 - - - - - Community Development Director - - 0.25 0.25 0.25 0.15 (0.10) Senior Planner - - - - 0.70 0.70 0.70
Public Works Project Manager - 0.04 - - - - -
Planner II - - 0.70 - - - -
Senior Administrative Assistant 0.50 0.50 - 0.70 0.70 0.70 - Building Official 0.20 0.20 0.20 0.20 0.20 0.20 -
Engineering Technician II - - 0.20 0.20 0.20 0.20 -
Assistant City Engineer II 0.20 0.20 - - - - -

1.65 1.61 1.51 1.51 2.21 2.11 0.60
The Development Review Division, sometimes also referred to as "current planning," provides information on land use, zoning, and site development standards and processes applications for land use permits and land divisions.

Total Authorized
50 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Community Development Development Review
Fund 120 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 3100 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 118,498$ $ 99,116 $ 102,107 131,773$ 162,062$ 184,466$ $ 52,693 Pay Part-Time 5165 126 3,154 - - - - -
Overtime 5170 - - 81 - - - -
Vacation Buyback 5180 1,036 6,758 2,953 3,000 4,000 3,000 - Benefits 5200 40,337 80,617 51,245 61,740 86,396 121,074 59,334 Subtotal, Pay and Benefits 205,873 140,615 159,540 196,513 252,458 308,540 112,027 Departmental Supplies 5500 516 147 740 1,500 2,000 1,500 - Software Maintenance 5710 749 13,844 2,168 14,000 14,000 14,000 - Engineering Services 6005 45,079 16,693 59,648 20,000 30,000 20,000 - Personnel Services 6035 106 183 156 250 1,000 250 -
Publication Expenses 6305 2,191 1,601 3,489 2,000 2,000 2,000 - Travel/Conferences/Training 7000 3,335 180 775 1,500 1,500 (1 500 ,000) Planning Commission 7600 - - - 2,625 2,625 2,625 -
Subtotal, Services and Supplies 20,972 51,976 78,652 41,875 53,125 40,875 (1,000) Capital Outlay 8000 - - - - - - -
Total: 226,845$ 192,591$ 238,192$ 238,388$ 305,583$ 349,415$ $ 111,027 51 52
Parks and Recreation
53 City of Fortuna
FY 2026-27 Budget
General Fund
Parks and Recreation Recreation
Purpose
Responsibilities
● Community event scheduling
● Adult softball/basketball
● Youth basketball programs
● Summer Fun/Kiddie Kamp/Recreation Week Programs
● Public skate/private skate
● Rohner & Newburg Park buildings, fields, & facility rental/reservation ● Parks and Recreation Commission
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Recreation/Transit Administrative Supervisor 0.80 0.80 - - - - - Administrative Assistant II - - 0.80 0.80 0.80 0.30 (0.50)

0.80 0.80 0.80 0.80 0.80 0.30 (0.50)
Bus Dispatcher/Office Asst (PT) 0.20 0.20 0.20 0.41 0.41 0.46 0.05 Recreation Leaders 3.83 3.83 4.25 3.75 3.75 3.39 (0.36) Recreation Program Coordinators 0.50 0.50 0.58 0.58 0.58 0.58 - Total Authorized 5.33 5.33 5.83 5.54 5.54 4.73 (0.81)
Subtotal Full-Time Employees
● Coordination of field use with Eel River Little League, American Legion 76ers, Fortuna Union High School, and Eel River Soccer The Recreation Department is responsible for the administration of City offered youth and adult sports programs and collaborating with instructors and volunteer organizations to provide competitive and noncompetitive recreational opportunities. The Recreation Department administers, staffs, and facilitates day camps for youth and the Firemen's pavilion activities. The Recreation Department also administers the reservation and scheduling of all park buildings and outdoor facilities. 54 City of Fortuna
FY 2026-27 Budget
General Fund
Parks and Recreation Recreation
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5400 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 35,075$ 40,004 17,622$ 45,085$ 29,849$ $ 15,264 $ (29,821) Pay Part-Time 5165 195,917 171,400 139,150 174,870 148,689 169,457 (5,413) Overtime 5170 3,381 - 1,666 2,000 1,500 2,000 -
Vacation/Sick Leave Buyback 5180 286 - - 1,000 1,000 1,000 - Benefits 5200 41,435 58,398 39,338 70,210 52,623 37,701 (32,509) Subtotal, Pay and Benefits 294,319 251,577 197,776 293,165 233,661 225,422 (67,743) Department Supplies 5500 5,552 3,732 4,035 7,500 2,500 2,500 (5,000) Software Maintenance (A) 5710 3,227 3,224 14,282 18,200 18,200 18,200 - Network Support (A) 5775 5,027 8,503 7,280 6,560 6,560 12,752 6,192 Website Hosting & Maintenance (A) 5780 2,173 257 438 1,000 1,000 1,000 - Personnel Services 6035 1,370 1,359 1,819 3,000 3,000 3,000 - Credit Card Processing/Bank Fees 6061 3,826 3,223 3,608 4,000 3,000 4,000 - Telephone 6200 5,091 6,093 3,823 6,000 5,000 6,000 -
Advertising 6300 1,311 1,499 246 2,000 2,000 2,000 -
Utility - Water 6500 1,053 1,314 1,248 2,000 2,000 2,000 - Utility - General and Electric 6505 6,390 7,029 6,265 7,000 7,000 7,000 - Travel/Conferences/Training 7000 1,000 935 932 1,500 7,750 7,750 6,250 Dues & Subscriptions 7015 30 1,915 200 2,000 2,000 2,000 - Sports League Officials 7200 22,033 22,914 33,782 29,200 32,000 29,200 - Adult Sports 7215 1,273 2,879 528 1,500 1,500 1,500 -
Summer Fun Program 7220 5,604 5,347 2,831 6,000 9,000 6,000 - Break Camp Program 7221 1,082 793 291 750 2,000 2,750 2,000 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 7,000 - Skating Program 7230 2,497 2,647 1,627 4,000 4,000 4,000 - Subtotal, Services and Supplies 77,898 75,884 94,202 114,210 115,510 118,652 4,442 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$ 349,171$ $ 344,074 $ (63,301) 55 City of Fortuna
FY 2026-27 Budget
General Fund
Parks and Recreation Parks Maintenance
Purpose
Responsibilities
● Rohner Park ● Downtown Flower Bulbs
● Newburg Park ● Fortuna Boulevard
● River Lodge ● Chamber Park
● Monday Club ● Public Parking Lots
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Lead Park Maintenance Worker 0.85 0.85 0.85 0.80 0.80 0.80 - Park Maintenance Worker III 0.95 0.95 0.95 0.95 0.95 0.95 - Park Maintenance Worker II 2.55 2.55 2.55 2.40 3.20 3.20 0.80 Facility Custodian 0.10 0.10 0.10 0.10 0.10 0.10 -
Vehicle & Equipment Mechanic 0.20 0.20 0.10 0.10 0.10 0.10 - Lead Vehicle & Equipment Mechanic - - 0.10 0.10 0.10 0.10 - Total Full Time Employees 4.65 4.65 4.65 4.45 5.25 5.25 0.80 Park Maintenance Worker I (RPT) 1.46 1.46 1.46 2.02 - - (2.02) Park Maintenance Worker I (On-Call) - - 0.48 0.48 - - (0.48) Total Authorized 6.11 6.11 6.59 6.95 5.25 5.25 (1.22)
The Parks Department is responsible for the maintenance and upkeep of all buildings located within the City's park system and the maintenance and upkeep of all City owned landscape areas. 56 City of Fortuna
FY 2026-27 Budget
General Fund
Parks and Recreation Parks Maintenance
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5450 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 205,524$ 220,015$ 240,584$ 271,620$ 291,888$ 330,325$ $ 58,705 Pay Part-Time 5165 46,405 32,555 39,405 96,440 1,094 ( - 96,440) Overtime 5170 186 649 297 1,000 2,500 1,500 500
Vacation/Sick Leave Buyback 5180 - 918 2,000 794 1,000 1,500 (500) Benefits 5200 203,282 122,859 160,451 196,795 181,401 222,627 25,832 Subtotal, Pay and Benefits 442,804 389,465 441,655 567,855 477,883 555,952 (11,903) Department Supplies 5500 23,466 26,090 17,099 22,500 22,500 22,500 - Vehicle Fuel & Oil 5505 13,637 12,000 12,876 13,000 12,000 13,000 - Janitorial Supplies 5565 17,808 16,970 18,233 18,000 18,000 18,000 - Special Event Supplies 5570 5,211 4,935 7,064 4,000 4,000 4,000 - Office Equipment Maintenance 5705 2,542 2,395 2,289 2,400 3,600 2,400 - Vehicle Repairs & Maintenance 5715 8,323 8,575 5,297 6,000 6,000 6,000 - Equipment Maintenance 5720 6,578 4,636 5,095 4,000 4,000 4,000 - Alarm System Maintenance 5730 883 7,141 575 800 800 800 - Building Repairs & Maintenance 5740 2,237 5,151 4,672 5,000 5,000 5,000 - Newburg Park Maintenance 5741 2,095 6,512 3,786 5,000 5,000 5,000 - Median Maintenance Supplies 5742 3,852 2,140 51 1,500 1,500 1,500 - Pavilion Maintenance 5743 2,468 4,198 5,043 7,550 7,550 7,550 - Vandalism Repair 5745 669 1,483 1,483 2,100 2,100 1,500 (600) Weed Abatement 5750 628 684 716 450 450 450 -
Contract Tree Trimming 5755 2,803 - - 3,000 3,000 3,600 600 Tools & Small Equipment 5900 1,278 1,529 1,465 1,500 1,500 1,500 - Professional Services 6025 15,198 4,361 2,731 - - - -
Personnel Services 6035 5,926 7,026 8,616 3,000 6,000 3,000 - Cell Phones 6205 3,467 2,748 4,336 3,500 4,000 3,500 -
Internet Service 6210 14,889 6,784 14,916 15,000 15,000 15,000 - Utility - Water 6500 39,563 38,138 50,072 60,000 60,000 60,000 - Utility - General and Electric 6505 42,654 39,120 46,200 50,000 50,000 50,000 - Fire Assessment 6720 - 648 648 650 650 650 -
Travel/Conferences/Training 7000 595 3,511 1,925 2,000 2,000 2,000 - Dues & Subscriptions 7015 110 50 50 100 250 100 -
Adult Sports 7215 - 1,637 - - - - -
Subtotal, Services and Supplies 200,310 216,880 223,390 231,050 234,900 231,050 - Capital Outlay - 12" wood chipper (1/4) 8000 - 148,654 15,000 - - - - Subtotal, Capital Outlay - 148,654 15,000 - - - -
Total: $ 643,114 754,999$ 680,045$ 798,905$ 712,783$ $ 787,002 $ (11,903) 57 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Parks and Recreation Museum
Purpose
Responsibilities
● Promote the Museum during Citywide festivals and events ● Preserve items of local historical significance
● Assist schools with local historical research
● Participate in Historical Commission
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Museum Curator (PT) 0.58 0.58 0.58 0.58 0.58 0.40 (0.18)

0.58 0.58 0.58 0.58 0.58 0.40 (0.18)
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5600 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ -$ - -$ -$ -$ -$ -$
Pay Part-Time 5165 19,015 17,056 21,279 25,553 26,001 ( - 25,553) Benefits 5200 1,741 1,581 2,064 1,678 1,992 (1 - ,678)
Subtotal, Pay and Benefits 18,637 20,756 23,343 27,231 27,993 ( - 27,231) Department Supplies 5500 234 645 168 600 600 600 -
Alarm System 5730 282 561 508 600 600 600 -
Building Repair & Maintenance 5740 426 1,020 365 2,500 2,500 2,000 (500) Network Support 5775 586 1,456 766 820 820 ( - 820)
Advertising 6300 - - - 100 100 100 -
Water 6500 733 905 925 1,000 1,000 1,000 -
Utilities 6505 4,579 5,338 5,625 6,000 6,000 6,000 -
Dues & Subscriptions 7015 85 160 85 200 200 200 -
Subtotal, Services and Supplies 9,395 6,925 9,132 11,820 11,820 10,500 (1,320) Capital Outlay 8000 - - - - - - -
Total: $ 28,032 27,681$ 32,475$ 39,051$ 39,813$ $ 10,500 $ (28,551) Fund 165
Department 5610
Museum Exhibit Fund Account
Pay Part-Time 5165 $ -$ - -$ -$ -$ 17,822$ 17,822$
Benefits 5200 - - - - - 1,170 1,170
Subtotal, Pay and Benefits - - - - - 18,992 18,992
Department Supplies 5500 - - - 3,500 3,500 3,500 -
- Photographs
- Timber Industry Artifacts
- Upgrade of Museum Artifact Storage
Gift Shop Purchases/CGS 5550 1,308 1,756 1,084 3,000 3,000 3,000 - Professional Services 6025 975 975 975 1,000 1,000 1,000 - Subtotal, Services and Supplies 2,731 2,283 2,059 7,500 7,500 7,500 - Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: $ 2,731 2,283$ 2,059$ 7,500$ 7,500$ 26,492$ 18,992$ Total Authorized
The Depot Museum was established for the preservation of the Northwestern Pacific Depot Train Station, Caboose, and the housing, preservation and display of items of historical significance to Fortuna and the Eel River Valley. 58 City of Fortuna
FY 2026-27 Budget
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Purpose
Responsibilities
● Carry out annual events including the Bridal Faire and Holiday Craft Faire ● Provide excellent customer service by assisting facility users as needed ● Maintain a state of the art facility with appropriate equipment to satisfy a variety of clientele Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Conference Center Manager 1.00 1.00 1.00 1.00 1.00 - (1.00) Conference Center Coordinator 1.00 1.00 1.00 1.00 1.00 - (1.00) Administrative Assistant II - - - - - 0.50 0.50
Lead Park Maintenance Worker 0.10 0.10 0.10 0.15 0.15 0.15 - Park Maintenance Worker II 0.30 0.30 0.30 0.45 0.45 0.45 - Facility Custodian 0.20 0.20 0.20 0.20 0.20 0.20 -
Conference Center Workers (PT) 0.87 0.87 0.87 0.87 0.87 1.06 0.19 Total Authorized 3.47 3.47 3.47 3.67 3.67 2.36 (1.31)
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

River Lodge & Monday Club Fund History Actual Actual Actual Budget Estimate Proposed PY Budget Revenues:

Fees 214,690$ 266,652$ 235,685$ 219,000$ 247,450$ 219,500$ $ 500 General Fund Support 161,418 97,087 153,275 263,989 308,521 145,486 (118,503) 376,108 363,739 388,960 482,989 555,971 364,986 (118,003) Expenditures:

River Lodge 362,811 346,479 375,147 469,439 542,421 351,436 (118,003) Monday Club 13,297 17,260 13,813 13,550 13,550 13,550 - 376,108 363,739 388,960 482,989 555,971 364,986 (118,003) Net Activity $ -$ - -$ -$ -$ -$ -$
The River Lodge Conference Center was built in 1998 in response to a need for a regional facility that could be used for conferences, seminars, community activities, weddings and other events. The facility is located next to several hotels and restaurants that benefit from these events, which result in increased sales taxes and transient occupancy taxes for the City of Fortuna.

The Monday Club was built circa 1930 by a local women's group called "The Monday Club". It was later purchased by the Fortuna Concert Series which donated it to the City in 1999. The facility is used by the Fortuna Concert Series and other small groups for events, meetings, and gatherings.
● Manage the daily and ongoing operations of the River Lodge and Monday Club, including promotion and advertising, event coordination and maintenance and upkeep of the facilities and equipment ● Liaison with the Fortuna Chamber of Commerce and Tourism & Marketing Committee to promote events that will involve the use of River Lodge, promote tourism, and benefit the community
59 City of Fortuna
FY 2026-27 Budget
Supported by General Fund
Parks and Recreation River Lodge & Monday Club
Fund 160 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5800 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
River Lodge Account
Pay Full-Time 5100 $ 95,955 $ 136,404$ 113,752 170,005$ 173,645$ $ 82,668 $ (87,337) Pay Part-Time 5165 25,593 35,024 32,914 31,990 28,942 39,906 7,916 Overtime 5170 22 4 8 400 1,000 400 -
Vacation/Sick Leave Buyback 5180 - 399 67 1,500 1,500 2,000 500 Benefits 5200 51,209 97,790 76,233 104,304 98,094 79,124 (25,180) Subtotal, Pay and Benefits 229,172 190,576 245,626 308,199 303,181 204,098 (104,101) Department Supplies 5500 4,196 6,998 5,217 8,000 5,000 8,000 - Kitchen Supplies 5539 1,431 241 779 1,500 1,500 1,500 - Facility Catering 5540 3,499 6,154 1,508 2,500 2,500 (2 - ,500) Catering - Other Costs 5546 417 1,142 743 1,000 1,000 1,000 - User Group Linen 5547 10,271 9,495 11,872 11,000 11,000 5,500 (5,500) Gift Shop Purchases 5550 - 142 - - - - -
Janitorial Supplies 5565 8,025 7,384 8,027 8,000 8,000 8,000 - Special Events - Bridal Faire 5571 539 2,071 - 2,500 2,500 2,500 - Special Events - Craft Faire 5572 1,292 1,457 1,376 1,800 1,800 1,800 - Kitchen Chemicals 5575 1,899 982 3,617 2,500 2,500 2,500 - Equipment Maintenance 5705 2,541 1,609 6,086 8,500 8,500 8,500 - Equipment Lease 5706 1,451 1,491 1,670 2,000 2,000 2,000 - Software Maintenance 5710 - 5,243 - 5,500 8,500 5,500 - Equipment Repair 5720 3,816 1,814 2,039 3,500 3,500 3,500 - Alarm System 5730 366 582 402 400 400 400 -
Building Repair and Maintenance 5740 42,214 18,231 5,455 25,000 25,000 25,000 - Network Support (A) 5775 4,372 7,029 5,106 5,740 5,740 3,188 (2,552) Website Host & Maintenance 5780 2,173 257 438 1,000 1,000 (1 - ,000) Personnel Services 6035 1,622 5,726 3,477 3,500 3,500 3,500 - Credit Card Fees 6061 2,708 2,969 3,608 3,500 3,500 3,500 - Telephone 6200 6,445 7,235 4,904 6,000 6,000 6,000 -
Cell Phones 6205 42 30 54 200 200 200 -
Internet Service 6210 9,445 5,731 9,889 12,000 10,000 10,000 (2,000) Advertising 6300 1,545 2,216 914 2,500 2,500 2,500 -
Water 6500 9,571 9,723 11,799 12,000 14,000 12,000 -
Utilities 6505 32,008 30,701 32,603 30,000 30,000 30,000 - Property Tax 6720 - 216 216 250 250 250 -
Travel/Conferences/Training 7000 300 100 408 850 850 500 (350) Subtotal, Services and Supplies 129,655 152,188 129,521 161,240 161,240 147,338 (13,902) Capital Outlay - Audio Visual 8000 3,715 3,984 - - 78,000 - - Subtotal, Capital Outlay 3,984 3,715 - - 78,000 - -
River Lodge Total: 362,811$ 346,479$ 375,147$ 469,439$ 542,421$ $ 351,436 $ (118,003) Department 5700 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Monday Club Actual Actual Actual Budget Estimate Proposed PY Budget 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 - 550 550 1,300 750
Equipment Repair 5720 42 563 - 750 750 ( - 750)
Building Repair and Maintenance 5740 9,819 5,832 5,743 5,000 5,000 5,000 - Telephone 6200 347 313 377 300 300 300 -
Internet Service 6210 1,259 1,109 1,500 1,200 1,200 1,200 - Water 6500 2,149 1,677 1,939 2,000 2,000 2,000 -
Utilities 6505 2,925 3,369 2,281 3,500 3,500 3,500 -
Property Tax 6720 - 216 216 250 250 250 -
Subtotal, Services and Supplies 13,079 16,821 13,732 13,550 13,550 13,550 - Capital Outlay 8000 - - - - - - -
Monday Club Total: 13,297 17,260 13,813 13,550 13,550 13,550 - Combined Total: 376,108$ 363,739$ 388,960$ 482,989$ 555,971$ $ 364,986 $ (118,003) 60 City of Fortuna
FY 2026-27 Budget
Restricted Fund
Parks and Recreation Rohner Recreation District
Purpose
Responsibilities
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ 30,899 39,348$ 26,455$ 53,140$ 53,140$ $ 27,790 $ (25,350) Revenues:

Property Taxes $ 23,910 27,698$ 28,256$ 27,000$ 27,000$ 28,000$ 1,000$ Grants - - - - - - -
23,910 27,698 28,256 27,596 27,000 28,000 1,000
Expenditures:

Service And Supplies 15,461 40,591 1,571 52,350 52,350 40,750 (11,600) Capital Outlay - - - - - - -
15,461 40,591 1,571 52,350 52,350 40,750 (11,600)
Net Activity ( 8,449 12,893) 26,685 (24,754) (25,350) (12,750) 12,600 Ending Available Fund Balance 39,348$ 26,455$ 53,140$ 28,386$ 27,790$ $ 15,040 $ (12,750) Fund 110 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5450 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Department Supplies 5500 $ 438$ 26 -$ -$ -$ -$ -$
Special Event Supplies 5570 343 - 225 1,000 1,000 (1 - ,000) Professional Services 6025 39,086 14,765 572 50,000 50,000 40,000 (10,000) Administration Fees 6700 724 670 774 750 750 750 -
Travel/Conferences/Training 7000 - - - 600 600 ( - 600) Subtotal, Services and Supplies 15,461 40,591 1,571 52,350 52,350 40,750 (11,600) Capital Outlay 8000 - - - - - - -
- - - - - - -
Total: $ 15,461 40,591$ 1,571$ 52,350$ 52,350$ $ 40,750 $ (11,600) To administer the activities of the Rohner Recreation District, coordinate with the County and LAFCO and support the District Board to provide recreation services to the District.

Coordination of Board meetings, annual reporting to the State Controller, annual budget preparation and administration of recreation programming on behalf of the District.
61 62
Public Works
63 City of Fortuna
FY 2026-27 Budget
General Fund
Public Works Department Engineering
Purpose
Responsibilities
● Development review
o Development Project Referrals (Conditions of Approval) § Construction observation
§ Conditions of Approval fulfillment
§ Standard Details Development
● Capital Improvement Program (CIP) development/management o Develop the Five Year Capital Improvement Plan annually o Internal project engineering design
o Out-sourced engineering design coordination and project management ● Traffic Safety Committee
● Code Compliance Committee participation and support
● Benefit Assessment Areas formation and administration ● Regional transportation liaison
● Maintain improvement codes and standards
● Graphic Information Systems developers/managers
● Maintain infrastructure mapping and record drawings
● National Flood Insurance Program implementation
● FEMA flood plain management
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Public Works Director 0.20 0.20 0.20 0.20 0.20 0.20 -
Deputy City Engineer - - 0.20 0.20 0.20 0.20 -
City Engineer 0.10 - - - - - -
Public Works Project Manager - 0.20 - - - - -
Engineering Technician II - - 0.10 0.10 0.10 0.20 0.10
Assistant City Engineer II 0.10 0.10 - - - - -
Total Authorized 0.40 0.50 0.50 0.50 0.50 0.60 0.10
The Engineering Department is responsible for the overall design and mapping of all of the City's public infrastructure systems including water, wastewater, streets and storm drains as well as the planning, project management, implementation and construction management of most of the City's annual Capital Improvement projects. The Engineering Department is also responsible for the review of development projects to ensure that the projects are expeditiously consistent with the municipal code and standard details as well as proper engineering judgment. 64 City of Fortuna
FY 2026-27 Budget
General Fund
Public Works Department Engineering
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4000 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 41,656$ 37,504 51,137$ 59,258$ 59,148$ 70,160$ 10,902$ Vacation Buyback 5180 101 1,423 10 500 500 500 -
Benefits 5200 14,673 22,442 20,811 24,519 16,346 21,530 (2,989) Subtotal, Pay and Benefits 59,956 56,430 73,371 84,277 75,994 92,190 7,913 Department Supplies 5500 1,750 1,981 5,832 1,500 3,000 1,500 - Fuel & Oil 5505 894 446 884 1,500 1,000 1,500 -
Office Equipment Maintenance 5705 893 1,080 1,027 2,000 1,000 2,000 - Software Maintenance 5710 479 2,332 500 2,500 3,500 3,500 1,000 Vehicle Repair 5715 173 122 325 500 500 500 -
Network Support (A) 5775 4,692 5,127 5,064 6,560 6,560 11,158 4,598 Website Hosting & Maintenance (A) 5780 1,173 257 438 1,000 1,000 1,000 - Engineering Services 6005 28,107 4,644 9,593 5,000 6,000 6,000 1,000 Professional Services 6025 413 280 265 200 200 200 -
Personnel Services 6035 387 777 492 500 500 500 -
Cell Phones 6205 308 549 392 900 400 900 -
Utilities 6505 105 358 292 500 500 500 -
Travel/Conferences/Training 7000 311 1,005 1,105 2,000 1,500 2,000 - Dues & Subscriptions 7015 4,213 2,596 1,307 5,000 4,000 6,500 1,500 Subtotal, Services and Supplies 19,769 43,898 29,301 29,660 29,660 37,758 8,098 Capital Outlay - Radar Signs (1/3) 8000 2,457 - - - - - - Total: $ 79,725 $ 102,785 102,672$ 113,937$ 105,654$ 129,948$ $ 16,011 65 City of Fortuna
FY 2026-27 Budget
General Fund
Public Works Department General Services
Purpose
Responsibilities
● Solid Waste
o AB939 compliance
● Facilities Maintenance
● Weed abatement (fire hazards)
● City vehicle fleet and equipment maintenance
o Air quality control programs (CARB and stationary/portable generators) Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget City Engineer 0.02 - - - - - -
General Services Superintendent 0.10 0.10 0.10 0.10 0.10 0.10 - Lead Street Maintenance Worker 0.30 0.30 0.30 0.30 0.30 0.30 - Street Maintenance Worker II/III 1.09 1.09 1.09 1.13 1.13 1.13 - Vehicle & Equipment Mechanic 0.40 0.40 0.20 0.20 0.20 0.20 - Lead Vehicle & Equipment Mechanic - - 0.20 0.20 0.20 0.20 - Facility Maintenance Worker III 0.15 0.15 0.15 0.15 0.15 0.20 0.05 Subtotal Full-Time Employees 2.06 2.04 2.04 2.08 2.08 2.13 0.05 Streets Maintenance Worker I (PT) - - - - - - -
Total Authorized 2.06 2.04 2.04 2.08 2.08 2.13 0.05
Fund 100 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4100 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures Account
Pay Full-Time 5100 $ 93,964$ 96,238 $ 96,887 $ 125,158 117,811$ 136,087$ $ 10,929 Pay Part-Time 5165 - - - - - - -
Overtime 5170 183 180 3 500 500 500 -
Vacation Buyback 5180 3,658 1,703 3,702 2,500 4,000 2,500 - Labor Distribution 5195 (4 (4,075) (4 ,075) - ,075) - - - Benefits 5200 55,298 88,554 75,908 98,300 81,743 103,803 5,503 Subtotal, Pay and Benefits 182,600 149,028 172,425 226,458 204,054 242,890 16,432 Department Supplies 5500 14,854 19,142 14,645 20,000 20,000 20,000 - Vehicle Fuel & Oil 5505 27,749 31,447 23,506 30,000 25,000 30,000 - Software Maintenance 5710 - - - - - 4,500 4,500
Vehicle Repairs 5715 4,554 15,348 17,532 12,000 12,000 12,000 - Equipment Maintenance 5720 3,453 3,845 2,660 4,000 4,000 4,000 - Building Repair & Maintenance 5740 795 637 502 500 500 500 - Tree Trimming & Removal 5755 372 - - 3,000 3,000 3,000 - Tools & Small Equipment 5900 1,500 2,040 1,838 2,500 2,500 2,500 - Professional Services 6025 1,110 1,254 760 1,500 1,500 1,500 - Personnel Services 6035 899 284 472 1,500 1,000 1,500 - Cell Phones 6205 848 1,147 1,333 1,500 1,500 1,500 -
Travel/Conferences/Training 7000 1,083 1,333 5,673 1,200 1,200 1,200 - Dues & Subscriptions 7015 930 1,066 938 1,200 1,200 (1 - ,200) Subtotal, Services and Supplies 77,601 58,147 69,801 78,900 73,400 82,200 3,300 Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: 260,201$ 207,175$ 242,226$ 305,358$ 277,454$ 325,090$ $ 19,732 The General Services Division is responsible for the overall operation and maintenance of all of the City's public facilities including public buildings, fleet maintenance, and anything that does not fall within other divisional duties. 66 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Storm Drain Maintenance
Purpose
Responsibilities
● Storm Drains
o Storm drain collection system
o Other storm drainage facilities (streams, creeks, detention basins) o NPDES MS4 Permit
o Storm Water Management Plan
Significant Changes
None.

Personnel Allocation 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4300 Actual Actual Actual Budget Estimate Proposed PY Budget General Services Superintendent 0.06 0.06 0.06 0.06 0.06 0.06 - Finance Director 0.03 - - - - - -
Street Maintenance Worker II/III 0.18 0.18 0.18 0.16 0.16 0.16 - Facility Maintenance Worker III 0.08 0.08 0.08 0.08 0.08 - (0.08) Engineering Technician II - - 0.10 0.10 0.10 - (0.10)
Assistant City Engineer II 0.10 0.10 - - - - -
Total Authorized 0.45 0.42 0.42 0.40 0.40 0.22 (0.18)
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Fund 200 Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ 38,723 $ 8,450 $ (4,198) 14,924$ $ 14,924 $ (12,743) $ (27,667) Revenues:

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

Pay and Benefits 43,651 28,255 31,090 46,908 47,067 30,200 (16,708) Service and Supplies 33,397 30,584 27,665 29,600 26,600 24,100 (5,500) Capital Outlay - - - - - - -
77,048 58,839 58,755 76,508 73,667 54,300 (22,208)
Net Annual Activity (30,273) (12,648) 19,122 (30,508) (27,667) (8,300) 22,208 Ending Available Fund Balance $ 8,450 $ (4,198) $ 14,924 $ (15,584) $ (12,743) $ (21,043) $ (5,459) The Streets Division of Public Works is responsible for the management and maintenance of the City's public infrastructure systems related to Stormwater, storm drains and streets including related Capital Improvement Projects. 67 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Storm Drain Maintenance
Fund 200 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4300 Actual Actual Actual Budget Estimate Proposed PY Budget Storm Drain Maintenance
History of Expenditures Account
Pay Full-Time 5100 $ 17,516$ 24,650 17,655$ 27,877$ 28,467$ $ 16,605 $ (11,272) Pay Part-Time 5165 - - - - - - -
Overtime 5170 - 22 68 - 100 - -
Vacation/Sick Leave Buyback 5180 629 290 349 500 500 500 - Labor Distribution 5195 ( (200) ( 200) - 200) - - -
Benefits 5200 10,310 18,889 13,218 18,531 18,000 13,095 (5,436) Subtotal, Pay and Benefits 43,651 28,255 31,090 46,908 47,067 30,200 (16,708) Department Supplies 5500 7,254 886 6,136 8,000 7,500 8,000 - Personnel Services 6035 362 123 660 100 600 600 500
Travel/Conferences/Training 7000 - - - 500 500 500 -
Subtotal, Services and Supplies 1,009 7,616 6,796 8,600 8,600 9,100 500 Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Subtotal: $ 44,660 35,871$ 37,886$ 55,508$ 55,667$ $ 39,300 $ (16,208) 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 (3 - ,000) NPDS Permit 6612 399 11,483 10,602 12,000 12,000 12,000 - SWMP Implementation 6618 2,570 1,530 3,171 6,000 3,000 3,000 (3,000) Subtotal, Services and Supplies 32,388 22,968 20,869 21,000 18,000 15,000 (6,000) Capital Outlay 8000 - - - - - - -
Subtotal: 32,388 22,968 20,869 21,000 18,000 15,000 (6,000) Total Fund: $ 77,048 58,839$ 58,755$ 76,508$ 73,667$ $ 54,300 $ (22,208) 68 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Street Maintenance
Purpose
Responsibilities
● Streets
o Signs
o Traffic control signals
o Roadway striping and markings
o Street sweeping
o Street lights
o Roadway and roadside maintenance
Significant Changes
None.

Personnel Allocation 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4200 Actual Actual Actual Budget Estimate Proposed PY Budget General Services Superintendent 0.40 0.40 0.40 0.40 0.40 0.40 - Finance Director 0.04 0.05 0.05 0.05 0.05 0.05 -
Lead Street Maintenance Worker 0.50 0.50 0.50 0.50 0.50 0.50 - Street Maintenance Worker II/III 2.08 2.08 2.08 2.16 2.16 2.16 - Vehicle & Equipment Mechanic 0.20 0.20 0.10 0.10 0.10 0.10 - Lead Vehicle & Equipment Mechanic - - 0.10 0.10 0.10 0.10 - Facility Maintenance Worker III 0.22 0.22 0.22 0.22 0.22 0.25 0.03 Engineering Technician II - - 0.10 0.10 0.10 0.10 -
Assistant City Engineer II 0.10 0.10 - - - - -
Subtotal Full-Time Employees 3.54 3.55 3.55 3.63 3.63 3.66 0.03 Street Maintenance Worker I (PT) - - - - - - -
Total Authorized 3.54 3.55 3.55 3.63 3.63 3.66 0.03
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Fund 280 Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ - -$ -$ -$ -$ -$ -$
Revenues:

HUTA Revenues 326,324 351,268 360,856 360,921 367,245 373,913 12,992 Other (1,557) (3,830) (6,903) (2 - ,000) - -
General Fund Support 140,748 62,467 130,479 226,188 194,407 250,463 24,275 465,515 409,905 484,432 587,109 559,652 624,376 37,267
Operating Expenditures:

Pay and Benefits 333,620 275,890 319,199 419,547 384,090 439,859 20,312 Service and Supplies 123,786 131,558 150,233 167,562 175,562 184,517 16,955 Capital Outlay 2,457 - 15,000 - - - -
PGE Loan Program 8,109 - - - - - -
465,515 409,905 484,432 587,109 559,652 624,376 37,267
Net Annual Activity - - - - - - -
Ending Available Fund Balance -$ -$ -$ -$ -$ -$ -$
The Streets Division of Public Works is responsible for the management and maintenance of the City's public infrastructure systems related to Stormwater, storm drains and streets including related Capital Improvement Projects. 69 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Street Maintenance
Fund 280 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4200 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Operation and Maintenance Account
Pay Full-Time 5100 174,839$ 168,969$ 176,144$ 232,915$ 224,702$ 246,532$ $ 13,617 Pay Part-Time 5165 - - - - - - -
Overtime 5170 598 1,283 725 1,500 1,500 1,500 -
Vacation/Sick Leave Buyback 5180 7,819 3,496 6,485 4,000 7,000 4,000 - Benefits 5200 154,002 98,504 135,845 181,132 150,888 187,827 6,695 Subtotal, Pay and Benefits 333,620 275,890 319,199 419,547 384,090 439,859 20,312 Department Supplies 5500 9,490 11,577 6,807 10,500 11,000 11,000 500 Vehicle Fuel & Oil 5505 3,702 4,613 2,762 5,000 4,000 5,000 - Base Materials 5520 - 270 - 700 700 700 -
Asphalt 5525 8,130 6,138 7,638 8,000 8,000 9,000 1,000
Crack Seal Material 5526 2,046 1,869 2,245 2,500 2,500 2,500 - Software Maintenance (A) 5710 2,054 1,598 5,971 3,600 3,600 5,500 1,900 Vehicle Repairs 5715 507 1,152 1,917 5,000 5,000 5,000 - Equipment Repairs 5720 13,762 11,355 8,424 12,000 12,000 12,000 - Retroreflective Sign Compliance 5722 3,721 1,353 2,404 2,000 2,000 1,200 (800) Traffic Signal Maintenance 5725 143 3,866 14,431 10,000 10,000 10,000 - Street Light Maintenance 5726 626 10,566 3,340 8,000 8,000 8,000 - Vandalism Repair 5745 21 - - 500 500 500 -
Tree Trimming & Removal 5755 4,261 - - 5,000 5,000 5,000 - Tools & Small Equipment 5900 1,189 489 1,277 1,500 1,500 1,500 - Professional Services 6025 3,000 2,549 3,203 3,000 3,000 3,000 - Personnel Services 6035 2,413 701 1,983 1,000 1,500 1,500 500 Property and Liability Insurance (A) 6350 24,394 20,762 32,668 40,262 40,262 46,117 5,855 Utilities - Electric 6505 51,909 40,423 52,312 48,000 56,000 56,000 8,000 Travel/Conferences/Training 7000 190 6,955 401 1,000 1,000 1,000 - Subtotal, Services and Supplies 123,786 131,558 150,233 167,562 175,562 184,517 16,955 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$ 559,652$ 624,376$ $ 37,267 Fund 260 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 4150 Actual Actual Actual Budget Estimate Proposed PY Budget 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 ( - 20,000)
ADA Parking Compliance 8000 - - - 15,000 15,000 ( - 15,000) Alley Maintenance 8000 8,000 8,000 8,000 8,000 8,000 (8 - ,000) Replace Transit Bus (85%) 8000 - - - - - 85,000 85,000
Total Fund: $ 17,570 47,847$ $ 85,057 $ 100,000 100,000$ $ 85,000 $ (15,000) 70 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Solid Waste & Recycling
Purpose
Responsibilities
● Fortuna Source Reduction and Recycling Element (FSRRE) ● Solid waste franchise agreements
● Monitor Eel River Transfer Station Use Permit compliance ● Apply for, manage and report on Solid Waste Recycling Programs o Solid waste reduction
o Used oil recycling
o Used tires recycling
o Beverage container recycling
Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget General Services Superintendent 0.12 0.12 0.12 0.12 0.12 0.12 - Total Authorized 0.12 0.12 0.12 0.12 0.12 0.12 -
Fund History 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Consolidated Fund 210 Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ 69,008 $ 104,088 $ 99,931 $ 106,529 106,529$ $ 72,721 $ (33,808) Revenues:

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

Pay and Benefits 19,703 18,472 16,722 21,840 22,308 23,547 1,707 Service and Supplies 5,425 13,920 4,454 14,500 36,500 24,500 10,000 Capital Outlay 9,750 - - - - - -
34,878 32,392 21,176 36,340 58,808 48,047 11,707
Net Annual Activity 35,080 (4,157) ( 6,598 11,840) (33,808) (25,547) (13,707) Ending Available Fund Balance $ 104,088 $ 99,931 $ 106,529 $ 94,689 72,721$ $ 47,174 $ (47,515) The Solid Waste Division of Public Works is responsible for the development, implementation, and monitoring of effective recycling programs and events designed to reduce solid waste.
71 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Solid Waste & Recycling
Fund 210 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5300 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Recycling Division
Pay Full-Time 5100 $ 11,080$ 10,906 9,311$ 12,274$ 12,335$ 12,276$ 2$ Pay Part-Time 5165 - - - - - - -
Vacation Buyback 5180 529 415 436 300 750 500 200
Benefits 5200 6,863 8,382 6,975 9,266 9,223 10,771 1,505 Subtotal, Pay and Benefits 19,703 18,472 16,722 21,840 22,308 23,547 1,707 Department Supplies 5500 40 1,011 20 500 500 500 -
Household Hazardous Waste 5735 2,796 3,693 3,088 3,000 3,000 3,000 - Illegal Dumping Recycling 5752 424 546 355 1,000 1,000 1,000 - Professional Services 6025 10,552 1,166 - 10,000 32,000 20,000 10,000 Advertising 6300 108 - - - - - -
Subtotal, Services and Supplies 5,425 13,920 4,454 14,500 36,500 24,500 10,000 Special Projects 8000 - 9,750 - - - - -
Subtotal, Capital Outlay 9,750 - - - - - -
Total Fund: $ 34,878 32,392$ 21,176$ 36,340$ 58,808$ 48,047$ 11,707$ 72 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Water Fund
Purpose
Responsibilities
● Waste production and treatment
o Operation and maintenance of four water wells producing over 500 million gallons per year o Water treatment
o Permitting and reporting
● Water storage and distribution
o Operation and maintenance of five water storage facilities o Maintenance of forty-two (42) miles of water distribution pipeline o Operation and maintenance of eight (8) pump stations
o Maintenance of city-wide water service connections
o Maintenance of water meters and meter reading
o Water meter testing and replacement
o Permitting and reporting
Significant Changes
None.

The Public Works Department is responsible for the overall operation and maintenance of all of the City's public infrastructure systems including water, wastewater, streets and storm drains as well as the planning, project management, implementation and construction of most of the City's annual Capital Improvement Projects.
73 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Water Fund
Personnel Allocation
Depts. 6000, 6100, 6200, 6300 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Actual Actual Actual Budget Estimate Proposed PY Budget City Administration
City Manager 0.29 0.29 0.29 0.29 0.29 0.29 -
City Clerk/Human Resources 0.20 0.20 0.20 0.20 0.20 0.20 - Senior Admin Asst / Deputy City Clerk 0.20 0.20 0.20 0.20 0.20 0.20 - Finance Director 0.25 0.26 0.26 0.26 0.26 0.26 -
Community Development Director 0.05 0.05 0.05 0.05 0.05 0.20 0.15 Payroll & Benefits Administrator 0.35 0.35 0.35 0.35 0.35 0.35 - Finance Office Supervisor 0.45 0.45 0.45 0.45 0.45 0.45 - Accounting Technician 0.40 0.40 0.40 0.40 0.40 0.40 -
Account Clerk II 0.40 0.40 0.40 0.40 0.40 0.40 -
Administration and Engineering
Public Works Director 0.45 0.45 0.45 0.45 0.45 0.45 -
Deputy City Engineer - - 0.38 0.38 0.38 0.38 -
City Engineer 0.40 - - - - - -
Public Works Project Manager - 0.38 - - - - -
Senior Administrative Assistant 0.50 0.50 0.50 0.50 0.50 0.50 - Engineering Technician II - - 0.25 0.25 0.25 0.25 -
Assistant City Engineer II 0.25 0.25 - - - - -
General Services and Parks and Rec
General Services Superintendent 0.16 0.16 0.16 0.16 0.16 0.16 - Lead Street Maintenance Worker 0.10 0.10 0.10 0.10 0.10 0.10 - Street Maintenance Worker II/III 0.69 0.69 0.69 0.68 0.68 0.68 - Vehicle & Equipment Mechanic 0.30 0.30 0.15 0.15 0.15 0.15 - Lead Vehicle & Equipment Mechanic - - 0.15 0.15 0.15 0.15 - Facility Maintenance Worker III 0.15 0.15 0.15 0.15 0.15 0.15 - Lead Park Maintenance Worker 0.02 0.02 0.02 0.02 0.02 0.02 - Park Maintenance Worker II/III 0.08 0.08 0.08 0.08 0.08 0.10 0.02 Facility Custodian 0.05 0.05 0.05 0.05 0.05 0.10 0.05
Utilities - Water
Utilities Superintendent - - - 0.65 0.65 0.65 -
Lead Utility Worker 0.70 0.70 0.70 0.70 0.70 0.70 -
Utility Worker II/III 3.25 3.25 3.25 3.25 3.25 3.25 -
Utilities - Wastewater
Chief Treatment Plant Operator 0.40 0.40 0.40 0.40 0.40 0.40 - Treatment Plant Op III/Shift Supervisor 0.40 0.40 0.40 0.40 0.40 0.40 - Laboratory Director 0.25 0.25 0.25 0.25 0.25 0.25 -
Treatment Plant Operator II 0.60 0.60 0.60 0.80 0.80 0.80 - Treatment Plant Operator I/OIT 0.40 0.40 0.40 0.40 0.40 0.20 (0.20)

11.74 11.73 11.73 12.57 12.57 12.59 0.02
Part Time:

City Clerk Administrative Assistant 0.15 0.15 0.15 0.13 0.13 0.13 - Account Clerk I - - - 0.24 0.24 0.24 -

0.15 0.15 0.15 0.37 0.37 0.37 -
Total Authorized Personnel 11.89 11.88 11.88 12.94 12.94 12.96 0.02 74 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6300 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Administration
Pay Full-Time 5100 $ 294,016 $ 309,390 351,553$ $ 414,621 428,828$ $ 466,233 $ 51,612 Pay Part-Time 5165 4,836 3,501 17,334 15,351 10,753 15,631 280 Overtime 5170 7 - 719 500 1,000 500 -
Vacation Buyback 5180 9,635 5,358 13,119 6,000 6,000 6,000 - Benefits 5200 185,637 94,634 155,684 192,704 184,667 231,301 38,597 Subtotal, Pay and Benefits 488,512 418,502 538,409 629,176 631,248 719,665 90,489 Department Supplies 5500 10,565 11,542 12,854 10,000 10,000 10,000 - Office Equipment Maintenance 5705 3,251 3,156 3,812 4,000 4,000 4,000 - Software Maintenance (A) 5710 8,095 7,167 20,725 14,400 14,400 16,800 2,400 Building Repairs & Maintenance 5740 - 371 2,000 - 2,000 2,000 - Network Support (A) 5775 4,651 9,917 5,089 5,740 5,740 23,910 18,170 Website Hosting & Maintenance (A) 5780 1,173 257 438 1,000 1,000 1,000 - Audit Fees (A) 6000 8,600 6,760 6,600 9,600 9,600 10,000 400 Engineering Services 6005 - - 1,000 - 1,000 1,000 -
Professional Services 6025 3,252 2,394 1,525 4,000 4,000 4,000 - Personnel Services 6035 558 794 2,217 1,500 600 600 -
Bank Fees 6060 9,821 8,967 11,586 9,000 30,000 30,000 21,000 Credit Card Transaction Charge 6061 22,153 22,850 26,759 24,000 10,000 10,000 (14,000) Telephone 6200 1,330 1,430 1,217 1,400 1,400 1,400 -
Cell Phones 6205 3,011 2,049 4,046 4,200 4,200 4,200 -
Internet Service 6210 9,450 3,123 6,063 6,500 6,500 6,500 - Property and Liability Insurance (A) 6350 94,673 83,771 123,315 149,834 149,834 179,676 29,842 Utility - General and Electric 6505 7,192 6,570 12,225 6,000 10,000 6,000 - Travel/Conferences/Training 7000 50 - 2,415 4,000 3,000 4,000 - Contingency 7612 - - 500 - 500 500 -
Bad Debts 7800 2,705 3,883 4,301 10,000 7,000 10,000 -
Subtotal, Services and Supplies 175,001 190,530 245,187 267,774 275,674 325,586 57,812 Capital Outlay
Capital Outlay 8000 - - - - - - -
Subtotal, Capital Outlay - - - - - - -
Total: $ 663,513 $ 609,032 783,596$ $ 896,950 $ 906,922 $ 1,045,251 $ 148,301 75 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6000 Actual Actual Actual Budget Estimate Proposed PY Budget Pumping, Treatment & Storage Division
Pay Full-Time 5100 $ 125,160 $ 123,765 124,938$ $ 171,157 154,099$ $ 170,109 $ (1,048) Pay Part-Time 5165 - - - - - - -
Overtime 5170 401 693 504 500 500 500 -
Vacation Buyback 5180 3,651 1,600 2,915 2,500 2,500 2,500 - Benefits 5200 (27,223) 176,406 (4,569) 133,200 115,608 146,820 13,620 Subtotal, Pay and Benefits 100,230 304,223 123,788 307,357 272,707 319,929 12,572 Department Supplies 5500 8,154 9,999 8,892 10,000 9,000 11,000 1,000 Vehicle Fuel & Oil 5505 882 465 2,601 2,000 2,000 2,000 - Chemical Supplies 5555 13,919 6,842 13,110 15,000 50,000 16,000 1,000 Lab Supplies 5557 6,646 9,482 4,383 7,000 7,000 8,000 1,000 Vehicle Repairs 5715 383 239 1,071 1,000 1,500 1,650 650 Info Tech (Telemetry) 5719 415 2,991 300 5,000 5,000 5,000 - Equipment Repairs 5720 33,532 12,512 31,143 35,000 35,000 35,000 - Alarm System Maintenance 5730 957 1,185 1,799 1,500 1,500 1,500 - Building Repair & Maintenance 5740 4,793 3,892 2,854 8,000 5,000 8,000 - Tools & Small Equipment 5900 2,018 917 1,263 1,500 1,500 1,500 - Engineering Services 6005 7,076 2,671 11,058 5,000 5,000 5,000 - Professional Services 6025 16,623 18,418 9,809 15,000 15,000 32,000 17,000 Personnel Services 6035 666 764 511 1,000 1,000 1,000 - Laboratory Services 6045 6,123 4,735 4,979 6,000 6,000 14,000 8,000 Utility - General and Electric 6505 240,664 275,531 280,265 300,000 320,000 300,000 - Lab Permit Fees 6605 2,506 1,063 1,381 3,000 3,000 3,000 - Regulatory Permits 6612 16,724 15,861 25,375 20,000 28,000 20,000 - Compliance Fees 6631 313 - 689 1,000 500 500 -
Regulatory Compliance 6633 6,835 3,178 2,765 4,000 4,000 4,000 - Travel/Conferences/Training 7000 262 635 1,791 2,500 2,500 2,500 - Certification Fees 7012 427 235 210 1,000 1,000 1,000 - Dues & Subscriptions 7015 1,152 1,241 1,202 1,500 1,500 1,500 - Subtotal, Services and Supplies 337,989 405,937 407,451 445,500 505,500 474,150 28,650 Capital Outlay 8000 21,945 18,118 57,189 - - - -
Replace 4WD truck (1/2) - - 30,000 - 30,000 (30,000) -
Lab Equipment (1/2) - - 15,000 - 15,000 15,000 -
Tiger Boom Mower (1/3) - - 70,000 - 60,000 (70,000) -
Replace Service Crane Truck (1/2) - - - - 115,000 - 115,000 Subtotal, Capital Outlay 18,118 21,945 57,189 115,000 105,000 130,000 15,000 Total: $ 456,337 $ 732,105 588,428$ $ 867,857 $ 883,207 $ 924,079 $ 56,222 76 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Water Fund
Fund 500 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6100 Actual Actual Actual Budget Estimate Proposed PY Budget Transmission & Distribution Division
Pay Full-Time 5100 $ 213,170 $ 215,435 225,224$ $ 303,296 286,904$ $ 327,037 $ 23,741 Pay Part-Time 5165 - - - - - - -
Overtime 5170 727 267 872 1,000 1,500 1,000 -
Vacation Buyback 5180 8,635 5,367 9,707 5,000 5,000 5,000 - Benefits 5200 200,827 122,856 156,986 223,943 183,380 239,589 15,646 Subtotal, Pay and Benefits 419,631 347,653 392,789 533,239 476,784 572,626 39,387 Department Supplies 5500 36,490 69,479 1,412 60,000 60,000 61,800 1,800 Vehicle Fuel & Oil 5505 41,215 39,182 35,191 42,000 35,000 43,300 1,300 Base Materials 5520 3,129 4,694 3,590 10,000 10,000 10,300 300 Asphalt 5525 3,174 6,857 2,433 8,000 8,000 8,300 300
Vehicle Repairs 5715 13,057 11,387 27,811 10,000 10,000 15,650 5,650 Info Tech (Telemetry) 5719 - - 1,000 - 1,000 1,000 -
Equipment Repairs 5720 17,080 14,491 7,865 14,000 14,000 14,000 - Bldg. Maintenance and Repair 5740 820 219 177 2,000 2,000 2,000 - Water Meters 5760 57,383 59,245 72,457 75,000 75,000 75,000 - Tools & Small Equipment 5900 1,781 2,150 5,528 5,000 5,000 5,000 - Engineering Services 6005 - - 1,500 - 1,500 1,500 -
General Contracting 6015 7,345 2,156 18,113 25,000 25,000 25,000 - Professional Services 6025 883 - 9,192 7,500 7,500 7,500 - Personnel Service 6035 2,114 1,923 2,751 1,500 1,500 1,500 - Telephone 6200 1,492 1,533 1,524 1,500 1,500 1,500 -
Claims Settlement 6360 13,618 - 5,183 - 2,500 - -
Travel/Conferences/Training 7000 7,701 1,446 8,505 10,000 10,000 10,000 - Certifications 7012 80 330 625 1,000 1,000 1,000 -
Dues & Subscriptions 7015 - 152 285 1,000 1,000 6,250 5,250 Subtotal, Services and Supplies 215,244 207,362 202,642 276,000 271,500 290,600 14,600 Capital Outlay 8000 - 4,018 43,375 - - - -
Replace Service Truck (1/2) - - 27,500 - 27,500 30,000 2,500 Replace 5 Yard Dump Truck - - - - 205,000 - 205,000
Subtotal, Capital Outlay 4,018 43,375 - 27,500 27,500 235,000 207,500 Total: $ 638,893 $ 555,015 638,806$ $ 836,739 $ 775,784 $ 1,098,226 $ 261,487 Fund 500
Department 6200
Customer Account Expense
Pay Full-Time 5100 $ 40,907 40,116 $ 38,960$ $ 50,433 49,065$ $ 54,593 $ 4,160 Overtime 5170 - - 180 - 400 400 400
Vacation Buyback 5180 1,811 1,074 2,830 2,000 2,000 2,000 - Benefits 5200 27,786 40,695 31,043 39,119 34,473 44,525 5,406 Subtotal, Pay and Benefits 81,885 70,504 73,013 91,552 85,938 101,518 9,966 Department Supplies 5500 16,741 13,835 13,838 16,000 13,000 15,000 (1,000) Personnel Services 6035 231 233 421 500 500 500 -
Advertising 6300 - - 200 - 200 200 -
Total: $ 95,953 $ 87,476 87,272$ $ 108,252 $ 99,638 $ 117,218 $ 8,966 77 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Wastewater Fund
Purpose
Responsibilities
● Wastewater Collection
o Maintenance of approximately five thousand (5000) sewer service connections o Maintenance of forty-two (42) miles of collection system pipeline o Operation and maintenance of nine (9) sewage lift stations ● Wastewater Treatment
o Wastewater treatment facility (permitted for 1.5 million gallons per day) o Pretreatment Program
o Sanitary Sewer Management Plan (SSMP)
§ FOG Program (Fats, Oils and Grease)
§ Inflow and Infiltration (I&I) reduction
o Process Safety Management Plan (PSMP)
Significant Changes
None.

The Wastewater Division of the Public Works Department is responsible for the overall operation and maintenance of all of the City's public wastewater system including collections as well as the pumping and treatment of wastewater, the planning, project management, implementation and construction of wastewater related annual Capital Improvement Projects. 78 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Wastewater Fund
Personnel Allocation
Depts. 6500,6600,6700 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

City Administration Actual Actual Actual Budget Estimate Proposed PY Budget City Manager 0.29 0.29 0.29 0.29 0.29 0.29 -
City Clerk/Human Resources 0.20 0.20 0.20 0.20 0.20 0.20 - Senior Admin Asst / Deputy City Clerk 0.20 0.20 0.20 0.20 0.20 0.20 - Finance Director 0.25 0.26 0.26 0.26 0.26 0.26 -
Community Development Director 0.05 0.05 0.05 0.05 0.05 0.20 0.15 Payroll & Benefits Administrator 0.35 0.35 0.35 0.35 0.35 0.35 - Finance Office Supervisor 0.25 0.25 0.25 0.25 0.25 0.25 - Accounting Technician 0.40 0.40 0.40 0.40 0.40 0.40 -
Account Clerk II/III 0.40 0.40 0.40 0.40 0.40 0.40 -
Administration and Engineering
Public Works Director 0.30 0.30 0.30 0.30 0.30 0.30 -
Deputy City Engineer - - 0.38 0.38 0.38 0.38 -
City Engineer 0.40 - - - - - -
Public Works Project Manager - 0.38 - - - - -
Engineering Technician II - - 0.25 0.25 0.25 0.25 -
Assistant City Engineer II 0.25 0.25 - - - - -
Senior Administrative Assistant 0.50 0.50 0.50 0.50 0.50 0.50 - General Services and Parks and Rec
General Services Superintendent 0.16 0.16 0.16 0.16 0.16 0.16 - Lead Street Maintenance Worker 0.10 0.10 0.10 0.10 0.10 0.10 - Street Maintenance Worker II/III 0.96 0.96 0.96 0.87 0.87 0.87 - Vehicle & Equipment Mechanic 0.30 0.30 0.15 0.15 0.15 0.15 - Lead Vehicle & Equipment Mechanic - - 0.15 0.15 0.15 0.15 - Facility Maintenance Worker III 0.40 0.40 0.40 0.40 0.40 0.40 - Lead Park Maintenance Worker 0.03 0.03 0.03 0.03 0.03 0.03 - Park Maintenance Worker II/III 0.12 0.12 0.12 0.12 0.12 0.15 0.03 Facility Custodian 0.05 0.05 0.05 0.05 0.05 0.10 0.05
Utilities - Water
Utilities Superintendent - - - 0.35 0.35 0.35 -
Lead Utility Worker 0.30 0.30 0.30 0.30 0.30 0.30 -
Utility Worker II/III 1.75 1.75 1.75 1.75 1.75 1.75 -
Utilities - Wastewater
Chief Treatment Plant Operator 0.60 0.60 0.60 0.60 0.60 0.60 - Treatment Plant Op III/Shift Supervisor 1.60 1.60 1.60 1.60 1.60 1.60 - Laboratory Director 0.75 0.75 0.75 0.75 0.75 0.75 -
Treatment Plant Operator II 2.40 2.40 2.40 3.20 3.20 3.20 - Treatment Plant Operator I/OIT 1.60 1.60 1.60 1.60 1.60 0.80 (0.80)

14.96 14.95 14.95 16.01 16.01 15.44 (0.57)
Part Time:

City Clerk Administrative Assistant 0.15 0.15 0.15 0.14 0.14 0.14 - Account Clerk I - - - 0.24 0.24 0.24 -

0.15 0.15 0.15 0.38 0.38 0.38 -
Total Authorized Personnel 15.11 15.10 15.10 16.39 16.39 15.82 (0.57) 79 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6500 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Collection Division
Pay Full-Time 5100 $ 191,171 191,806 $ 201,220 $ 270,901 $ 260,312 $ 296,650 $ 25,749 $ Overtime 5170 1,093 4 663 500 1,500 500 -
Vacation Buyback 5180 7,230 4,159 8,040 4,000 4,000 4,000 - Benefits 5200 105,615 175,222 140,080 201,780 167,148 218,786 17,006 Subtotal, Pay and Benefits 371,191 305,109 350,003 477,181 432,960 519,936 42,755 Department Supplies 5500 9,065 16,100 6,972 10,000 10,000 10,300 300 Base Materials 5520 - 730 - 2,500 2,500 5,000 2,500
Asphalt 5525 1,940 708 - 2,000 2,000 2,500 500
Software Maintenance 5710 177 - 1,530 2,000 2,000 2,000 - Vehicle Repairs 5715 1,811 1,234 1,590 10,000 10,000 10,650 650 Info Tech (Telemetry) 5719 - - - 2,000 2,000 2,000 -
Equipment Repairs 5720 5,560 2,147 2,837 5,000 5,000 5,000 - Building Maintenance/Repairs 5740 197 - 120 2,000 2,000 2,000 - Tools & Small Equipment 5900 3,601 108 4,686 5,000 5,000 5,000 - Engineering Services 6005 - - - 2,500 2,500 2,500 -
General Contracting 6015 - 9,875 - 5,000 5,000 5,000 -
Professional Services 6025 333 240 - 3,000 3,000 3,000 - Personnel Services 6035 2,200 2,062 2,420 1,200 1,200 1,200 - Telephone 6200 4,271 4,514 3,661 4,500 4,500 4,500 -
Regulatory Permits 6612 3,746 3,453 3,945 4,200 4,200 4,200 - Regional Fines 6630 - - - 25,000 25,000 25,000 -
Regulatory / Compliance Fees 6631 313 - 2,675 5,000 5,000 5,200 200 Travel/Conferences/Training 7000 - - 1,965 2,000 2,000 2,100 100 Due and Subscriptions 7015 - 152 305 1,000 1,000 1,500 500 Subtotal, Services and Supplies 41,323 33,214 32,706 93,900 93,900 98,650 4,750 Capital Outlay 8000 - 4,018 43,375 - - - -
Replace Service Truck (1/2) - - - 27,500 27,500 30,000 2,500 Replace 5 Yard Dump Truck - - - - - 205,000 205,000
Total Capital Outlay 4,018 - 43,375 27,500 27,500 235,000 207,500 Total: 416,532 $ 338,323 $ 426,084 $ 598,581 $ 554,360 $ 853,586 $ 255,005 $ 80 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6600 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Wastewater Treatment Division
Pay Full-Time 5100 $ 337,137 341,505 $ 356,565 $ 505,879 $ 437,712 $ 485,103 $ (20,776) $ Pay Part-Time 5165 - - - - - - -
Overtime 5170 1,078 1,831 1,259 1,500 4,000 1,500 -
Vacation Buyback 5180 5,808 2,821 2,842 4,000 2,500 4,000 - Benefits 5200 345,214 132,978 147,240 414,436 358,141 462,546 48,110 Subtotal, Pay and Benefits 479,135 689,237 507,906 925,815 802,353 953,149 27,334 Department Supplies 5500 55,473 54,039 59,872 50,000 60,000 52,000 2,000 Vehicle Fuel & Oil 5505 17,466 21,566 16,827 20,000 20,000 21,000 1,000 Chemical Supplies 5555 295,418 228,208 330,336 350,000 330,000 371,000 21,000 Lab Supplies 5557 21,449 21,446 22,456 22,000 22,000 23,000 1,000 Vehicle Repairs 5715 11,989 16,428 6,182 15,000 15,000 15,650 650 Info Tech (Telemetry) 5719 1,498 6,031 900 5,000 5,000 5,000 - Equipment Repairs 5720 112,888 110,331 128,742 127,000 127,000 127,000 - Alarm System Maintenance 5730 1,824 2,182 1,831 1,000 1,000 1,000 - Building Maintenance/Repair 5740 15,626 2,208 4,617 10,000 10,000 10,000 - Bio Solids Management 5766 2,403 4,827 4,133 10,000 10,000 10,000 - Percolation Pond Const. 5770 111,235 108,186 100,596 125,000 125,000 125,000 - Tools & Equipment 5900 9,694 2,732 2,611 4,000 4,000 4,000 - Engineering Services 6005 19,342 12 1,650 7,500 7,500 7,500 - General Contracting 6015 - - - 12,000 12,000 - (12,000) Professional Services 6025 19,846 23,549 2,112 15,000 15,000 35,000 20,000 Personnel Services 6035 2,317 1,472 117 1,000 1,000 1,000 - Outside Lab Services 6045 17,527 21,658 22,241 17,000 17,000 22,000 5,000 Utility - Water 6500 16,078 17,520 18,914 25,000 25,000 25,000 - Utility - General and Electric 6505 357,328 298,317 340,978 350,000 350,000 360,500 10,500 Lab Permit Fees 6605 7,519 3,188 5,144 9,000 9,000 10,000 1,000 Regulatory Permits 6612 13,061 11,961 17,422 15,000 23,500 15,000 - Regional Board Fines 6630 14,955 - - 50,000 50,000 50,000 - Regulatory Compliance 6633 11,108 6,177 5,261 15,000 15,000 35,000 20,000 Travel/Conferences/Training 7000 1,676 3,430 6,803 7,000 7,000 7,000 - Application/Certification Fees 7012 1,159 1,475 402 2,500 2,500 2,500 - Dues & Subscriptions 7015 1,034 1,342 1,313 1,500 1,500 7,000 5,500 Subtotal, Services and Supplies 968,285 1,139,913 1,101,460 1,266,500 1,265,000 1,342,150 75,650 Capital Outlay 8000 285,167 13,296 92,879 - - - -
Replace 4WD truck (1/2) - - - 30,000 30,000 - (30,000)
Tiger Mower (1/3) - - - 70,000 60,000 - (70,000)
Lab Equipment (1/2) - - - 15,000 15,000 15,000 -
Chemical Feed System Upgrades - - - 80,000 80,000 - (80,000) Replace Service Crane Truck (1/2) - - - - - 115,000 115,000 Replace Chemical Hoist - - - - - 20,000 20,000
Total Capital Outlay 13,296 285,167 92,879 195,000 185,000 150,000 (45,000) Total: 1,460,716 $ 2,114,317 $ 1,702,245 $ 2,387,315 $ 2,252,353 $ 2,445,299 $ 57,984 $ 81 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Wastewater Fund
Fund 550 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6700 Actual Actual Actual Budget Estimate Proposed PY Budget Administration
Pay Full-Time 5100 $ 299,449 286,615 $ 322,050 $ 377,433 $ 392,110 $ 429,417 $ 51,984 $ Pay Part-Time 5165 4,836 3,501 17,334 15,351 10,753 15,631 280 Overtime 5170 7 - 719 500 500 500 -
Vacation Buyback 5180 1,555 8,806 20,132 6,000 6,000 6,000 - Benefits 5200 90,770 180,882 138,737 171,556 169,361 213,608 42,052 Subtotal, Pay and Benefits 479,804 396,617 498,972 570,840 578,724 665,156 94,316 Department Supplies 5500 28,101 25,454 26,969 26,000 26,000 26,000 - Office Equipment Maintenance 5705 3,251 3,157 3,812 4,000 4,000 4,000 - Software Maintenance (A) 5710 11,725 7,167 20,725 14,400 14,400 16,800 2,400 Building Repairs 5740 840 1,090 840 2,000 2,000 2,000 - Network Support (A) 5775 8,170 13,761 8,887 10,660 10,660 28,692 18,032 Website Hosting & Maintenance (A) 5780 1,173 257 435 1,000 1,000 1,000 - Audit Fees (A) 6000 8,600 6,760 6,600 9,600 9,600 10,000 400 Engineering Services 6005 - - - 5,000 5,000 5,000 -
Legal Services 6020 - - - - 10,000 - -
Professional Services 6025 2,351 2,394 1,525 10,000 5,000 10,000 - Personnel Services 6035 558 794 2,091 1,000 1,500 1,000 - Bank Fees 6060 9,821 8,967 11,586 9,000 30,000 9,000 -
Credit Card Fees 6061 22,153 22,850 26,759 26,000 10,000 26,000 - Telephone 6200 1,330 1,430 1,217 2,000 2,000 2,000 -
Cell Phones 6205 3,752 2,961 4,875 4,500 4,500 4,500 -
Internet Service 6210 9,450 3,123 6,063 7,500 7,500 7,500 - Property and Liability Insurance (A) 6350 119,584 105,590 150,288 189,421 189,421 224,183 34,762 Claims Settlement 6360 1,500 - - - 35,000 - -
Utility - General and Electric 6505 7,192 6,570 12,225 7,500 10,000 7,500 - Fortuna Fire District Assessment 6720 - 432 432 450 450 450 - Travel/Conferences/Training 7000 50 - 2,029 5,000 5,000 5,000 - Dues & Subscriptions 7015 - 101 - - 50 - -
Contingency 7612 - - - 500 500 500 -
Bad Debts 7800 3,724 3,883 10,194 10,000 10,000 10,000 - Subtotal, Services and Supplies 216,741 243,325 297,552 345,531 393,581 401,125 55,594 Capital Outlay 8000 - - - - - - -
Total Capital Outlay - - - - - - -
Total: 696,545 $ 639,942 $ 796,524 $ 916,371 $ 972,305 $ 1,066,281 $ 149,910 $ 82 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Maintenance Districts
Purpose
Responsibilities
Significant Changes
None.

Personnel Allocation
No personnel are directly allocated to Maintenance Districts and Fee Assessment Areas.

Individual Districts
Fund 670 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6505 Actual Actual Actual Budget Estimate Proposed PY Budget Rancho Buena Vista Lift Station
Maintenance District
Beginning Unreserved Fund Balance $ 2,870 4,409$ 6,938$ 10,148$ 10,148$ 10,299$ 151$ Revenue: 7,710 8,776 8,698 6,500 6,500 6,500 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 3,050 - Benefit Distribution 5295 975 975 975 1,025 1,025 1,025 - Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 4,075 - Equipment Repair 5720 - - - - -
Administrative Charge 6055 250 250 250 250 250 250 -
Utility - General and Electric 6505 501 418 502 400 400 400 - County Admin Fee 6700 14 7 7 10 10 10 -
Subtotal, Services and Supplies 682 758 759 660 660 660 - 4,557 4,633 4,634 4,735 4,735 4,735 -
Annual Operating Activity 3,153 4,143 4,064 1,765 1,765 1,765 - Depreciation Expense 9100 1,614 1,614 854 1,614 1,614 1,614 - Ending Unreserved Fund Balance $ 4,409 6,938$ 10,148$ 10,299$ 10,299$ 10,450$ 151$ ● Maintain the infrastructure for nine (9) Maintenance Districts and Fee Assessment Areas, including storm drainage detention basins, sewer lift stations and water pumping stations.
● Maintain accurate records of current and future costs for maintenance and ensure current costs are reported timely to the County of Humboldt Tax Collector's Office.

Manage and maintain the infrastructure of maintenance and fee assessment districts within City limits. 83 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Maintenance Districts
Fund 671 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6510 Actual Actual Actual Budget Estimate Proposed PY Budget Kenwood Meadows Lift Station
Beginning Unreserved Fund Balance $ 18,671 18,078$ 21,652$ 26,851$ 26,851$ 27,201$ 350$ Revenue: 5,758 9,260 10,784 6,000 6,000 6,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 3,050 - Benefit Distribution 5295 975 975 975 1,025 1,025 1,025 - Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 4,075 - Equipment Repair 5720 - - - - -
Administrative Charge 6055 250 250 250 250 250 250 -
Utility - General and Electric 6505 988 1,646 887 750 750 750 - County Admin Fee 6700 15 8 8 10 10 10 -
Subtotal, Services and Supplies 1,911 1,246 1,145 1,010 1,010 1,010 - 5,786 5,121 5,020 5,085 5,085 5,085 -
Annual Operating Activity 4,139 (28) 5,764 915 915 915 - Depreciation Expense 9100 565 565 565 565 565 565 -
Ending Unreserved Fund Balance $ 18,078 21,652$ 26,851$ 27,201$ 27,201$ 27,551$ 350$ Fund 672
Department 6515
Forest Hills Booster Station
Beginning Unreserved Fund Balance $ 15,245 19,408$ 25,653$ 32,443$ 32,443$ 27,793$ $ (4,650) Revenue: 26,438 31,739 32,108 22,000 22,000 28,000 6,000 Expenditures:

Labor Distribution 5195 9,000 9,000 9,000 9,450 9,450 9,450 - Benefit Distribution 5295 1,850 1,850 1,850 1,940 1,940 1,940 - Subtotal, Pay and Benefits 10,850 10,850 10,850 11,390 11,390 11,390 - Equipment Repairs 5720 - - - 2,000 2,000 2,000 -
Administrative Charge 6055 250 250 250 250 250 250 -
Utility - General and Electric 6505 6,384 3,155 6,208 5,000 5,000 5,000 - County Admin Fee 6700 20 10 10 10 10 10 -
Subtotal, Services and Supplies 3,425 6,644 6,468 7,260 7,260 7,260 - 14,275 17,494 17,318 18,650 18,650 18,650 -
Annual Operating Activity 12,163 14,245 14,790 3,350 3,350 9,350 6,000 Depreciation Expense 9100 8,000 8,000 8,000 8,000 8,000 8,000 - Ending Unreserved Fund Balance $ 19,408 25,653$ 32,443$ 27,793$ 27,793$ 29,143$ 1,350$ 84 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Maintenance Districts
Fund 673 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6520 Actual Actual Actual Budget Estimate Proposed PY Budget Forest Hills Estates Storm Water
Beginning Unreserved Fund Balance $ 10,857 11,638$ 14,009$ 17,242$ 17,242$ 17,737$ 495$ Revenue: 6,600 8,178 9,040 6,500 6,500 6,500 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 3,050 - Benefit Distribution 5295 975 975 975 1,025 1,025 1,025 - Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 4,075 - Supplies - High Rock Crew 5600 - - - - - - -
Administrative Charge 6055 225 225 225 225 225 225 -
County Admin Fee 6700 24 12 12 10 10 10 -
Subtotal, Services and Supplies 249 237 237 235 235 235 - 4,124 4,112 4,112 4,310 4,310 4,310 -
Annual Operating Activity 2,476 4,066 4,928 2,190 2,190 2,190 - Depreciation Expense 9100 1,695 1,695 1,695 1,695 1,695 1,695 - Ending Unreserved Fund Balance $ 11,638 14,009$ 17,242$ 17,737$ 17,737$ 18,232$ 495$ Fund 674
Department 6522
Dove Subdivision Storm Water
Beginning Unreserved Fund Balance $ 1,251 1,602$ 2,664$ 3,774$ 3,774$ 3,903$ 129$ Revenue: 1,430 2,135 2,183 1,200 1,200 1,200 -
Expenditures:

Labor Distribution 5195 80 80 80 80 80 80 -
Benefit Distribution 5295 20 20 20 20 20 20 -
Subtotal, Pay and Benefits 100 100 100 100 100 100 -
Administrative Charge 6055 25 25 25 25 25 25 -
County Admin Fee 6700 13 7 7 5 5 5 -
Subtotal, Services and Supplies 38 32 32 30 30 30 -
138 132 132 130 130 130 -
Annual Operating Activity 1,292 2,003 2,051 1,070 1,070 1,070 - Depreciation Expense 9100 941 941 941 941 941 941 -
Ending Unreserved Fund Balance $ 1,602 2,664$ 3,774$ 3,903$ 3,903$ 4,032$ 129$

85 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Maintenance Districts
Fund 675 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6524 Actual Actual Actual Budget Estimate Proposed PY Budget Gulliksen Subdivision Storm Water
Beginning Unreserved Fund Balance $ 2,350 3,036$ 5,113$ 7,287$ 7,287$ 7,589$ 302$ Revenue 2,890 4,275 4,372 2,500 2,500 2,500 -
Expenditures
Labor Distribution 5195 80 80 80 80 80 80 -
Benefit Distribution 5295 20 20 20 20 20 20 -
Subtotal, Pay and Benefits 100 100 100 100 100 100 -
Supplies - High Rock Crew 5600 - - - - - - -
Administrative Charge 6055 25 25 25 25 25 25 -
County Admin Fee 6700 11 5 5 5 5 5 -
Subtotal, Services and Supplies 36 30 30 30 30 30 -
136 130 130 130 130 130 -
Annual Operating Activity 2,754 4,145 4,242 2,370 2,370 2,370 - Depreciation Expense 9100 2,068 2,068 2,068 2,068 2,068 2,068 - Ending Unreserved Fund Balance $ 3,036 5,113$ 7,287$ 7,589$ 7,589$ 7,891$ 302$

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$ 6,429$ 163$ Revenue: 3,446 5,058 4,873 3,000 3,000 3,000 -
Expenditures:

Labor Distribution 5195 80 80 80 80 80 80 -
Benefit Distribution 5295 20 20 20 20 20 20 -
Subtotal, Pay and Benefits 100 100 100 100 100 100 -
Administrative Charge 6055 25 25 25 25 25 25 -
County Admin Fee 6700 12 6 6 5 5 5 -
Subtotal, Services and Supplies 37 31 31 30 30 30 -
137 131 131 130 130 130 -
Annual Operating Activity 3,309 4,927 4,742 2,870 2,870 2,870 - Depreciation Expense 9100 2,707 2,707 2,707 2,707 2,707 2,707 - Ending Unreserved Fund Balance $ 2,011 4,231$ 6,266$ 6,429$ 6,429$ 6,592$ 163$

86 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Public Works Department Maintenance Districts
Fund 677 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 6526 Actual Actual Actual Budget Estimate Proposed PY Budget Sewer Maintenance Fee Area 2009-02
Astor Subdivision Lift Station
Beginning Unreserved Fund Balance $ (4,509) $ (3,951) $ (18,857) $ (22,879) $ (22,879) $ (22,274) 605$ Revenue: 5,945 6,273 5,171 6,000 6,000 6,000 -
Expenditures:

Labor Distribution 5195 2,900 2,900 2,900 3,050 3,050 3,050 - Benefit Distribution 5295 975 975 975 1,025 1,025 1,025 - Subtotal, Pay and Benefits 3,875 3,875 3,875 4,075 4,075 4,075 - Equipment Repair 5720 2,534 - - - - - -
General Contracting 6015 5,303 - 3,779 - - - -
Administrative Charge 6055 250 250 250 250 250 250 -
Utility - General and Electric 6505 7,999 451 (80) 265 265 265 - County Admin Fee 6700 11 6 6 5 5 5 -
Subtotal, Services and Supplies 16,092 712 3,955 520 520 520 - 4,587 19,967 7,830 4,595 4,595 4,595 -
Annual Operating Activity (13, 1,358 694) (2,659) 1,405 1,405 1,405 - Depreciation Expense 9100 1,212 800 1,363 800 800 800 - Ending Unreserved Fund Balance $ (3,951) $ (18,857) $ (22,879) $ (22,274) $ (22,274) $ (21,669) 605$ 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$ 5,805$ 950$ Revenue 2,231 3,093 3,167 2,000 2,000 2,000 -
Expenditures
Labor Distribution 5195 80 80 80 80 80 80 -
Benefit Distribution 5295 20 20 20 20 20 20 -
Subtotal, Pay and Benefits 100 100 100 100 100 100 -
Administrative Charge 6055 25 25 25 25 25 25 -
County Admin Fee 6700 3 5 3 5 5 5 -
Subtotal, Services and Supplies 30 28 28 30 30 30 -
130 128 128 130 130 130 -
Annual Operating Activity 2,101 2,965 3,039 1,870 1,870 1,870 - Depreciation Expense 9100 1,693 1,693 921 920 920 920 - Ending Unreserved Fund Balance $ 1,465 2,737$ 4,855$ 5,805$ 5,805$ 6,755$ 950$ 87 Transit
88 City of Fortuna
FY 2026-27 Budget
Enterprise Fund
Transportation Transit
Purpose
Responsibilities
● Provide safe and efficient public transportation to eligible City residents. ● Ensure transportation program guidelines meet funding requirements.

Significant Changes
None.
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Personnel Allocation Actual Actual Actual Budget Estimate Proposed PY Budget Parks & Recreation Director 0.10 0.10 0.10 0.10 0.10 0.10 - Finance Director 0.03 0.03 0.03 0.03 0.03 0.03 -
Recreation/Transit Administrative Supervisor 0.20 0.20 - - - - - Administrative Assistant II - - 0.20 0.20 0.20 0.20 -
Payroll & Benefits Administrator 0.01 0.01 0.01 0.01 0.01 0.01 - Bus Driver 1.00 1.00 1.00 1.00 1.00 1.00 -
Vehicle & Equipment Mechanic II 0.10 0.10 0.05 0.05 0.05 0.05 - Lead Vehicle & Equipment Mechanic - - 0.05 0.05 0.05 0.05 - Facility Custodian 0.10 0.10 0.10 0.10 0.10 0.05 (0.05) Bus Driver (PT) (2) 1.00 1.00 1.00 1.00 1.00 1.00 -
Bus Dispatcher/Office Asst (PT) 0.31 0.31 0.31 0.61 0.61 0.05 (0.56)

2.85 2.85 2.85 3.15 3.15 2.54 (0.61)
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Fund History Actual Actual Actual Budget Estimate Proposed PY Budget Beginning Available Fund Balance $ 45,785$ 73,724 $ 88,893 $ 150,127 150,127$ $ 127,529 $ (22,598) Sources:

Senior Bus Fees 15,628 16,257 24,929 20,000 15,000 24,000 4,000 TDA Rev Allocation 381,987 440,626 447,635 419,877 419,877 414,085 (5,792) Other 3,082 (2,355) (1,435) 2,000 2,000 2,000 -
Transfer In 8,931 7,378 9,642 10,000 10,000 10,000 -
409,628 461,906 480,771 451,877 446,877 450,085 (1,792) Uses:

Pay and Benefits 209,960 187,179 167,866 227,046 213,082 212,373 (14,673) Service and Supplies 44,398 44,032 50,394 49,939 51,839 50,416 477 Capital Outlay - - - - - 15,000 15,000
Contract Services - HTA 168,659 177,097 194,813 204,554 204,554 214,781 10,227 Depreciation 14,550 10,490 6,464 - - - -
437,567 418,798 419,537 481,539 469,475 492,570 11,031
Net Activity (27,939) 43,108 61,234 (29,662) (22,598) (42,485) (12,823) Ending Available Fund Balance 45,785$ $ 88,893 $ 150,127 120,465$ 127,529$ $ 85,044 $ (35,421) The Transit Department is responsible for transportation services to Fortuna residents. Service is provided in two fashions: (1) a public transit service offered through Humboldt Transit Authority's Regional Redwood Transit System (RTS) and (2) The Fortuna Senior Bus Dial-A-Ride System which provides transportation to people over the age of 50 (fifty) and/or who are disabled. 89 City of Fortuna
FY 2026-27 Budget
Enterprise Fund
Transportation Transit
Fund 590 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27 Change vs.

Department 5000 Actual Actual Actual Budget Estimate Proposed PY Budget History of Expenditures
Pay Full-Time 5100 $ 69,007$ 72,717 68,946$ 86,414$ 79,697$ $ 85,068 $ (1,346) Pay Part-Time 5165 45,979 46,202 50,368 62,074 59,693 40,191 (21,883) Overtime 5170 - - 60 - 250 - -
Vacation Buyback 5180 2,152 369 911 500 1,000 500 -
Benefits 5200 70,041 90,672 47,581 78,058 72,442 86,614 8,556 Subtotal, Pay and Benefits 209,960 187,179 167,866 227,046 213,082 212,373 (14,673) Department Supplies 5500 690 1,122 496 600 1,000 600 -
Vehicle Fuel & Oil 5505 19,705 17,582 21,413 18,000 18,000 18,000 - Repairs 5715 3,475 6,861 4,231 5,500 5,500 5,500 -
Personnel Services 6035 2,675 1,283 3,767 1,000 2,500 1,000 - Telephone 6200 338 1,207 892 1,000 1,000 1,000 -
Advertising 6300 120 120 120 200 200 200 -
Insurance (A) 6350 16,134 14,082 19,458 21,789 21,789 22,266 477 Travel/Conferences/Training 7000 895 1,526 17 1,500 1,500 1,500 - Dues & Subscriptions 7015 - 615 - 350 350 350 -
Subtotal, Services and Supplies 44,398 44,032 50,394 49,939 51,839 50,416 477 Capital Outlay 8000 - - - - - - -
Replace Transit Bus (15%) - - - - - 15,000 15,000
Subtotal, Capital Outlay - - - - - 15,000 15,000
Senior Bus Total: $ 254,358 231,211$ 218,260$ 276,985$ 264,921$ 277,789$ $ 804 Fund 590
Department 5050
Public Transit
HTA- Contract Services 6620 168,659 177,097$ 194,813$ 204,554$ 204,554$ 214,781$ $ 10,227 Transit Total: 168,659 177,097 194,813 204,554 204,554 214,781 10,227 Fund Total: $ 423,017 408,308$ 413,073$ 481,539$ 469,475$ 492,570$ $ 11,031 90 91
Housing and Business
Loan Funds
92 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Housing and Community Development Housing and Business Loan Funds Purpose
2022-23 2023-24 2024-25 2025-26 2026-27
Personnel Allocation Actual Actual Actual Budget Proposed Special Consultant / Interim Employee 0.50 - - - -

0.50 - - - -
Successor Home CDBG CDBG Business
Fund Balance Projections Housing Fund Programs Admin Loans Total 205 230 830 825 836
Available Fund Balance, June 2025 587,499 $ 268,802 $ 800,451 $ 254,691 $ 706,218 $ 2,617,661 $ 2025-26 Projected Activity
Revenue:

Loan Repayments, Rent, Interest 85,367 120,000 4,000 6,000 44,000 259,367 85,367 120,000 4,000 6,000 44,000 259,367
Expenditures:

Pay/Benefits 5100 - - - - - -
Professional Services 6025 5,000 25,000 - 15,000 25,000 70,000 Program Administration 6050 - - 5,000 - - 5,000
CIP - 750,000 - - - 750,000
25,000 755,000 5,000 15,000 25,000 825,000
Net Annual Activity 60,367 (1,000) (635,000) (9,000) 19,000 (565,633) Projected Fund Balance, June 2026 647,866 267,802 165,451 245,691 725,218 2,052,028 2026-27 Projected Activity
Revenue:

Loan Repayments, Rent, Interest 90,000 200,000 4,000 26,000 - 320,000 90,000 200,000 4,000 26,000 - 320,000
Expenditures:

Pay/Benefits 5100 - - - - - -
Professional Services 6025 5,000 25,000 200,000 15,000 25,000 270,000 Program Administration 6050 - - 5,000 - - 5,000
CIP - 150,000 - - - 150,000
25,000 355,000 5,000 15,000 25,000 425,000
Net Annual Activity 65,000 (1,000) (155,000) (15,000) 1,000 (105,000) Projected Fund Balance, June 2027 $ 712,866 $ 266,802 $ 10,451 $ 230,691 $ 726,218 $ 1,947,028 Housing and Development Funds provide accountability for several Federal, State and Local development programs. The Successor Agency Housing Fund tracks loan repayments from the former Redevelopment Low/Moderate Income Housing Program. The Home and CDBG funds track the status of Federal HUD grants and program income from loans extended in prior years. The Business Loan Fund supports local economic development efforts.
93 94
Non‐Departmental
95 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Debt Administration
Purpose
Revenue Bonds
Assessment District Bonds
Capital Leases
Outstanding 2025-26 2026-27
Principal Debt Debt Change vs.

Debt Summary Fund June 2025 Payment Payment PY Budget
2017 Water Revenue Refunding Bonds 500 3,890,000 $ $ 397,025 $ 399,150 $ 2,125 2017 Wastewater Revenue Refunding Bonds 550 6,305,000 688,844 688,594 (250) Subtotal, City Debt 10,195,000 1,085,869 1,087,744 1,875 2018 Tax Allocation Refunding Bonds 891 6,835,000 550,063 563,463 13,400 Total City and Related Debt $ 17,030,000 $ 1,635,932 $ 1,651,207 $ 15,275 Debt Service
Debt administration centralizes the City of Fortuna’s long term debt obligations to allow for sound financial management and transparency in monitoring and reporting City debt that is used to fund large projects. Debt financing is used when paying for projects, maintenance or upgrades related to City services that cannot be financed by current revenues or would be impractical to do so. Debt service payments are budgeted and expected to be covered by current revenues each fiscal year.

Revenue Bonds can be used to finance capital projects where there is a pledge to pay the debt from a stream of revenue accruing to the City. This form of debt is used to finance facilities and improvements from lease or enterprise fund activities which generate ongoing revenues from services provided to the community.

Assessment District Bonds can be used to finance infrastructure for a limited area of the City. This particular type of debt (special assessments or special taxes) are levied against the property owners in a defined district who directly benefit from the infrastructure improvement. The City of Fortuna has used this type of debt to finance infrastructure for specific services approved by the property owners within the assessment districts.

Capital leasing can be used to acquire tangible assets where there is a pledge to pay the debt from current annual receipts and where the acquired assets can be placed under a lien until the debt obligation is paid off. The City of Fortuna has used capital leasing to acquire equipment that is necessary for efficient operations of City Business.

Debt financing not only provides cash for City projects, but spreads the cost of a project over time thereby sharing the cost burden for the project with both current and future taxpayers who will benefit from the project. Financing through debt is most appropriate for long-term investments, and allows the City to maintain its assets while building for the future. Many factors influence the cost of financing, such as the amount of current outstanding debt, the opportunity cost of borrowing and the cost of credit in the financial market. The following describes the different types of financing the City utilizes:
96 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Debt Administration Debt Service
Continued
2017 Water Revenue Refunding Bonds
● Issue Date: November 1, 2017
● Maturity Date: October 2036
● Original Principal Amount: $5,405,000
● Net Interest Cost Rate: 2.99%
● Funding Source: Fees for water service
2017 Wastewater Revenue Refunding Bonds
● Issue Date: November 1, 2017
● Maturity Date: October 2036
● Original Principal Amount: $8,740,000
● Net Interest Cost Rate: 3.33%
● Funding Source: Fees for sewer service
2018 Successor Agency Tax Allocation Refunding Bonds
● Issue Date: February 1, 2018
● Maturity Date: November 2038
● Original Principal Amount: $8,635,000
● Net Interest Cost Rate: 3.11%
● Purpose: To refinance the 2006 Water Revenue Bond. The purpose of the 2006 Water Bonds was to complete water improvement projects and infrastructure throughout the City. ● Purpose: To refinance the 2006 Wastewater Revenue Bonds. The purpose of the 2006 Wastewater Revenue Bonds was to expand and improve the Wastewater Treatment Plant. ● Funding Source: Recognized Obligation Payment Schedule (ROPS) Redevelopment Property Tax Trust Fund (RPTTF) Distributions
● Purpose: To finance the prepayment of a Loan Agreement (the “2007 Loan Agreement”) relating to the Fortuna Redevelopment Project, dated as of October 1, 2007 by and among the Redevelopment Agency of the City of Fortuna (the “Former Agency”)
97 City of Fortuna
FY 2026-27 Budget
Restricted Funds
Debt Administration Debt Service Funds
Purpose
Debt Service Funds provide accountability for the City's governmental fund debt transactions.

Successor
Agency Bond
Fund History Debt Fund
891
Available Fund Balance June 2025 342,060 $
2025-26 Projection
Revenues:

Transfer In 570,163
Property Assessments -
570,163
Expenditures:

Transfer out -
Principal and Interest 550,063
Professional Services 3,300
553,363
Net Annual Activity 16,800
Projected Available Fund Balance June 2026 358,860
2026-27 Proposed Budget
Revenues:

Transfer in 583,538
Property Assessments -
583,538
Expenditures:

Transfer out -
Principal and Interest 563,463
Professional Services 3,475
566,938
Net Annual Activity 16,600
Projected Available Fund Balance June 2027 375,460 $
Debt Service Reserve Held by Trustee 1,241 $
98 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Allocated Expenditures Insurance, Audit, Technology
Insurance Premiums - Liability and Property 2023-24 2024-25 2025-26 2026-27 Change vs.

Budget Budget Budget Proposed PY Budget
Costs To Be Allocated
General Liability / Auto Liability 355,890 $ $ 406,134 $ 511,568 $ 671,833 $ 160,265 Property 131,883 192,865 278,717 275,162 (3,555)
Earthquake / Flood (DIC) 68,882 82,606 106,125 102,152 (3,973) DIR OSIP (Office of Self-Insurance Plans) 13,097 - - - - Pollution 1,410 1,569 2,408 2,167 (241)
Department of Transportation 1,400 1,400 1,400 1,400 -
Safety Program 8,000 8,000 8,000 8,000 -
Cyber / Crime 11,686 11,997 14,144 13,300 (844)
Other Programs 5,478 - - - -
592,248 710,049 922,362 1,074,014 151,652
Deductibles Per Claim
Liability/Property Deductible a) 10,000 20,000 20,000 20,000 20,000 - Earthquake/Flood Deductible 100,000 - - - - -
Auto Deductible 10,000 10,000 10,000 10,000 10,000 -
Total Property & Liability Deductibles 30,000 30,000 30,000 30,000 - a) Budget provides for two deductibles/year
$ 622,248 $ 740,049 $ 952,362 $ 1,104,014 151,652$
Departmental Allocation Acct. 6350 Fund
Human Resource/Risk Management 100-6350-1600 375,343 $ $ 432,974 $ 546,056 $ 79,716$ 625,772 Building 120-6350-3000 2,000 4,000 5,000 6,000 1,000
Public Works - Traffic Control 280-6350-4200 23,421 30,416 40,262 46,117 5,855 Water Administration 500-6350-6300 91,015 114,750 149,834 179,676 29,842 Wastewater Administration 550-6350-6700 114,901 139,822 189,421 224,183 34,762 Transit 590-6350-5000 15,568 18,087 21,789 22,266 477
$ 622,248 $ 740,049 $ 952,362 $ 1,104,014 151,652$
Insurance Premiums - Workers Compensation
Workers' compensation costs are allocated as benefit to departments with personnel expenditures Deductible
Workers' Compensation Premium $ 306,172 $ 354,925 $ 374,195 $ 413,557 39,362$ Workers' Comp Deductible a) 5,000 75,000 70,000 70,000 70,000 - Workers' Comp Claims Handling 11,250 750 - - - -
Wellness Program/Fitness Center 7,000 10,000 10,000 10,000 - a) Budget provides for estimated 14 claims/year $ 399,422 $ 434,925 $ 454,195 $ 493,557 39,362$ Departmental Allocation Acct. 5200
Workers Compensation Cost Allocation $ 399,422 $ 434,925 $ 454,195 $ 493,557 39,362$ * Allocated through Payroll Rates
$ 399,422 $ 434,925 $ 454,195 $ 493,557 39,362$
99 City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Allocated Expenditures Insurance, Audit, Technology
(Continued) 2023-24 2024-25 2025-26 2026-27 Change vs.

Budget Budget Budget Proposed PY Budget
Audit Fees
Costs To Be Allocated
City of Fortuna $ 32,000 $ 35,000 $ 38,000 $ 40,000 2,000$ Single Audit Act - Federal Funds 6,000 10,000 10,000 10,000 - $ 38,000 $ 45,000 $ 48,000 $ 50,000 2,000$
Departmental Allocation Acct. 6000 Fund
Admin Services Non-Departmental 100-1400 22,800 $ $ 27,000 $ 28,800 $ 30,000 1,200$ Water Administration 500-6300 7,600 9,000 9,600 10,000 400 Wastewater Administration 550-6700 7,600 9,000 9,600 10,000 400 $ 38,000 $ 45,000 $ 48,000 $ 50,000 2,000$
Network Support
Costs To Be Allocated
Annual Maintenance Agreement with Nylex 54,400 54,400 54,400 54,400 - Work Outside of Annual Agreement 30,000 30,000 30,000 30,000 - New Phone System - - 75,000 - 75,000
$ 84,400 $ 84,400 $ 84,400 $ 159,400 75,000$
Departmental Distribution Acct. 5775 Fund
City Hall - General Government 100-1500 18,860 $ $ 18,860 $ 18,860 $ 19,128 268$ Police Department 100-2000 29,460 29,460 29,460 60,572 31,112 Engineering Department 100-4000 6,560 6,560 6,560 11,158 4,598 Parks & Recreation 100-5400 6,560 6,560 6,560 12,752 6,192 Museum 100-5600 820 820 820 ( - 820)
River Lodge 160-5800 5,740 5,740 5,740 3,188 (2,552)
Water Administration 500-6300 5,740 5,740 5,740 23,910 18,170 Wastewater Administration 550-6700 10,660 10,660 10,660 28,692 18,032 $ 84,400 $ 84,400 $ 84,400 $ 159,400 75,000$
Website Hosting
Costs To Be Allocated
Website Hosting (Revise) $ 7,000 7,000 $ 7,000 $ 6,000 $ (1 $ ,000) Departmental Allocation Acct. 5780 Fund
City Hall - General Government 100-1500 1,000 1,000 1,000 1,000 - Police Department 100-2000 1,000 1,000 1,000 1,000 -
Engineering Department 100-4000 1,000 1,000 1,000 1,000 - Parks & Recreation 100-5400 1,000 1,000 1,000 1,000 -
River Lodge 160-5800 1,000 1,000 1,000 (1 - ,000)
Water Administration 500-6300 1,000 1,000 1,000 1,000 - Wastewater Administration 550-6700 1,000 1,000 1,000 1,000 - $ 7,000 $ 7,000 $ 7,000 $ 6,000 $ (1,000)
100
City of Fortuna
FY 2026-27 Budget
General and Restricted Funds
Allocated Expenditures Insurance, Audit, Technology
(Continued) 2023-24 2024-25 2025-26 2026-27 Change vs.

Budget Budget Budget Proposed PY Budget
Software
Costs To Be Allocated
INCODE Annual Software Maintenance $ 34,000 $ 36,000 $ 38,500 $ 40,500 2,000$ Microsoft 365 Subscription - 22,000 - 30,000 8,000
Government Jobs Subscription - 1,500 - 1,500 -
Insight and Onboard HR Software 8,000 8,000 10,000 12,000 2,000 $ 42,000 $ 44,000 $ 72,000 $ 84,000 12,000$
Departmental Allocation Acct. 5710 Fund
City Hall/General Government 100-1500 10,500 11,000 18,000 21,000 3,000 Police Department 100-2000 8,400 8,800 14,400 16,800 2,400 Parks & Recreation 100-5400 4,200 4,400 7,200 8,400 1,200 Street Maintenance 280-4200 2,100 2,200 3,600 4,200 600 Water Administration 500-6300 8,400 8,800 14,400 16,800 2,400 Wastewater Administration 550-6700 8,400 8,800 14,400 16,800 2,400 $ 42,000 $ 44,000 $ 72,000 $ 84,000 12,000$
101
102
Section 6
Capital Improvement
Projects
103
City of Fortuna
FY 2026-27 Budget
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Estimate Proposed
General Fund Fund
9104 PD Facility Remodel Project 100 $ 1,600,000 750,455 $ - $ - $ - $ - $ 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 20,000 - 9104 PD Facility Remodel Project 101 1,309,093 - 67,410 - - - 9994 Annual Paving Contract 101 124,999 181,605 112,703 125,000 125,500 250,000 9373 Citywide Stormdrain Maintenance Project 101 53,059 8,705 250,785 200,000 200,000 200,000 9379 Newburg Park Expansion Project 101 11,754 14,574 3,143 850,000 5,000 845,000 9130 River Lodge Staining Project 101 - - - 190,000 190,000 - 9131 Street Light Battery Replacement for Solar Lighting on 12th Street 101 - - - 40,000 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 - 15,000 145,000 9106 Rohner Park Basketball Expansion 101 114,371 103,617 - - - - 1,200,880 3,243,594 638,092 1,525,000 595,500 1,440,000 CDBG Funds
9977 Library, City Hall, Bus Stops & Curb Ramps ADA Barrier Removal 830 293,258 8,227 168,669 750,000 750,000 150,000 293,258 8,227 168,669 750,000 750,000 150,000
Special Revenue Funds
9104 PD Facility Remodel Project 180 - - 80,000 - - -
- 80,000 - - - -
Capital Grant Funds
9123 Mill Creek Habitat Connectivity Project 350 183,884 - 437,217 500,000 500,000 - 9128 Clean CA Gateway Project 350 - - 387,838 - - -
9132 Library Improvements Project 350 - - - - 197,175 - 9100 Stormdrain Infrastructure Vulnerability Assessment 351 45,161 53,479 - - - - 9101 Prop 1 LID 12th Street Project 352 409,237 667,758 - - - - $ 454,398 $ 905,121 $ 825,055 $ 500,000 $ 697,175 $ -
104
City of Fortuna
FY 2026-27 Budget
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Estimate Proposed
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 140 147 28,635 - - - - 9120 Traffic Signal Cabinet Improvements 140 15,668 7,539 990 75,000 75,000 60,000 9653 Citywide Micro surfacing 260 - 22,329 - - - -
9994 Annual Paving Contract 260 - - - 100,000 100,000 500,000 9994 Annual Paving Contract 290 104,538 - 209 - - -
9997 SB1 Paving Projects 290 - - 255,364 500,000 500,000 275,000 120,353 77,873 259,582 675,000 675,000 835,000
Street Projects - Capital Grant Funds
9978 Kenmar Interchange Improvement Project 270 132,319 23,339 204,524 2,350,000 2,350,000 - 9112 12th Street Interchange Modernization Project 270 106,628 278,579 337,392 200,000 200,000 2,000,000 9653 Citywide Micro surfacing 275 100,000 - 160,000 - 160,000 50,0009994 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 50,000 $ 390,905 $ 407,051 $ 687,137 $ 2,760,000 $ 2,760,000 $ 2,100,000 105
City of Fortuna
FY 2026-27 Budget
Restricted Funds
Capital Improvement Project List Capital Improvement Projects 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Estimate Proposed
Water Capital Projects Fund
0925 Water Tank Recoating Project 510 $ 646,327 347,288 $ - $ - $ - $ - $ 9066 Corrosion Control Facility Piping Project 510 - 57,009 181,377 1,000,000 1,000,000 1,500,000 9370 Vancil Reservoir Site Rehabilitation Project 510 21,381 75,042 2,821 200,000 200,000 - 9102 Kenmar/Drake Hill Station Stationary GenSets 510 61,813 31,875 - - - - 9108 Downtown Water Line Replacement 510 - - 21,206 600,000 600,000 500,000 9109 Water System Asset Management Plan 510 - - - 150,000 150,000 200,000 9114 Corp Yard Generator Project 510 47,048 15,860 - - - - 9115 Drake Hill Road Water Main Replacement 510 - - - - - 100,000 9116 Lower Barney Drainage and Culvert Repair 510 - - - 20,000 20,000 80,000 9117 Meadow Lane Water Main Replacement 510 - - - - - 250,000 9118 Rohnerville Road Water Main Replacement 510 - - - - - 100,000 9990 Annual Water Valve Replacement Project 510 - - 666 300,000 300,000 150,000 9124 Carson Woods Waterline Replacement Project 510 81,060 - 25,950 225,000 225,000 250,000 9129 Water Meter and Radio Replacement Project 510 - - 200,000 50 200,000 400,000 9969 Corp Yard Roofing Project 510 70,266 1,658 - - - - 658,466 798,161 232,070 2,695,000 2,695,000 3,530,000
Water Capital Projects - Capital Grant Funds
9102 Kenmar/Drake Hill Station Stationary GenSets 351 95,140 185,440 - - - - 95,140 185,440 - - - -
Wastewater Capital Projects Fund
0171 NPDES Compliance 560 147,584 467,168 1,171,786 3,500,000 3,500,000 21,000,000 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 10,000 - - 9125 WWTP Secondary Clarifier Recoating Project 560 - - 756 200,000 336,000 - 9114 Corp Yard Generator Project 560 2,181 15,860 - - - - 9119 WWTP Primary Clarifier Concrete Sealing Project 560 - - - - 200,000 - 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 - 9133 Primary Clarifier #1 Concrete Rehab Project 560 - - - - 250,000 - 9975 Digester Maintenance 560 - - - 100,000 - -
9976 Sewer Lining Project 560 - 21,206 - 3,000,000 3,000,000 200,000 9992 Annual Sewer Repair & Replacement Project 560 - - - - 500,000 - 386,315 550,522 2,087,015 6,740,000 6,986,000 22,150,000 Total: $ 3,362,504 $ 6,413,200 $ 4,977,620 $ 15,645,000 $ 15,158,675 $ 30,205,000 106
City of Fortuna
FY 2026-27 Budget
Special Revenue and Restricted Funds
Capital Improvement Program
Fund Balance Projections Traffic TDA Capital TDA Capital Drainage Impact Abatement Road Bikes/ STIP HSIP RSTP
Facilities Citywide Fund Maint Pedestrian Fund Fund Fund 130 140 240 260 265 270 273 275
Audited Working Capital June 2025 479,869 $ 359,966 $ (6,453) $ 727,953 $ 213,655 $ - $ - $ 184,453 $ 2025-26 Projection
Sources:

Development and Service Fees 25,000 15,000
State allocationsGrants 29,681 2,550,000 9,175 87,500
Interest 20,000 6,000
Other / Interfund Transfers 5,000
25,000 15,000 5,000 49,681 2,550,000 9,175 93,500 -
Uses:

Operations 100,000
Capital Projects 75,000 100,000 2,550,000 210,000
75,000 - 200,000 - 2,550,000 - 210,000 -
Net annual activity 25,000 (60,000) 5,000 (150,319) 9,175 - (116,500) - Projected Fund Balance, June 2026 299,966 504,869 (1,453) 577,634 222,830 - - 67,9532026-27 Adopted Budget Sources:

Development and Service Fees 25,000 10,000
State allocationsGrants - 2,000,000 - 87,500
Interest 8,000Other / Interfund Transfers 5,000
25,000 10,000 5,000 8,000 2,000,000 - 87,500 -
Uses:

Operations 85,000
Capital Projects 60,000 500,000 2,000,000 100,000
60,000 - 585,000 - 2,000,000 - 100,000 -
Net annual activity 25,000 (50,000) 5,000 (577,000) - - (12,500) - Projected Fund Balance, June 2027 $ 249,966 529,869 $ 3,547 $ 634 $ 222,830 $ - $ - $ 55,453 $ 107
Fund Balance Projections
Audited Working Capital June 2025
2025-26 Projection
Sources:

Development and Service FeesState allocationsGrantsInterest Other / Interfund Transfers Uses:

OperationsCapital ProjectsNet annual activity
Projected Fund Balance, June 20262026-27 Adopted Budget Sources:

Development and Service FeesState allocationsGrantsInterest Other / Interfund Transfers Uses:

OperationsCapital ProjectsNet annual activity
Projected Fund Balance, June 2027
City of Fortuna
FY 2026-27 Budget
Special Revenue and Restricted Funds
Capital Improvement Program

CONTINUED
State Water CA Dept of Dept Fish
RMRA Capital Resources Transportation Wildlife NPDES
Fund Projects FEMA Prop 1E Safe Routes Grants Compliance 290 350 351 352 353 359 360
$ 721,884 $ 112,004 $ - $ - $ - $ - $ -
331,616
585,171
15,000
346,616 585,171 - - - - -
500,000 697,175500,000 697,175 - - - - -
(153,384) (112,004) - - - - -
568,500 - - - - - -
351,573
- - - - - -
15,000
366,573 - - - - - -
275,000 - - - - - -
275,000 - - - - - -
91,573 - - - - - -
$ 660,073 $ - $ - $ - $ - $ - $ -
108