Fiscal Year
2026/2027
Operating &
Capital Budgets
TOWN OF PARADISE
JUNE 24, 2026
Agenda
Budget Introduction
Budget Overview
Departmental Budgets
Accomplishments
Goals
FY 2026-2027 Expenditures
Successor Agency
Questions
Budget Introduction
TOWN MANAGER – JENNIFER MACARTHY
Town Financial Management Tools
Financial Health
Report
•Where are we
now?
Annual Budget
•Where are our
priorities this
year?
Fiscal Sustainability
Model
•Where are we
going?
2026 Financial Health &
Organizational Impact Report
Rebuilding Paradise
5,822
Housing Units Restored
Investing in Recovery
$437M
Grant Funding Secured
Preserving Sustainability
$219M
Starting PRO Fund Balance
$340M
Spent since 2019
$209M
2026 Financial Resources
Total Budget = $131,675,579
$26,518,064 General Fund Expenditures
$105,157,515 Tied to Reimbursable Grants and Enterprise Supported Activities Expenditures
$131,675,579
16% General Fund Increase
3% Grant Fund Decrease
Revenues
$118,050,218
PRO Fund = $15,150,588 estimated use
PRO Fund = $6,100,000 estimated investment return
PRO Fund = $9,050,000 estimated net impact
PRO Fund
$15,150,588
Budget Overview
FINANCE DIRECTOR – AIMEE BELEU
FY 26/27 Budget
Recognizes Recovery
Phases
Recovery Phase (2019–Present)
Invest heavily in rebuilding Paradise
Restore services and infrastructure
Control growth in ongoing operating costs
Transition Phase (Future)
Complete major recovery projects
Slow expenditure growth
Preserve PRO Fund resources
Stabilization Phase (Long-Term)
Revenues support ongoing operations
Infrastructure is maintained
Financial resources remain sustainable
Key Budget Approach
Conservative property tax projections based on prior-year county estimates.
Staff Allocation budgeted under normal operating distributions; engineering and economic development staff costs will be charged to eligible projects where appropriate, reducing General Fund impact. Fire services budgeted at full contract cost, with anticipated savings from historical vacancy trends.
Police services budgeted at full staffing levels, while historical staffing vacancies and leave patterns typically reduce actual expenditures.
There will be savings!!
The Big Picture
All-funds spending: Overall Town
spending across all funds and programs.
Includes grant-funded projects,
enterprise activities, capital projects, and
day-to-day operations.
General Fund Spending: The Town's
primary operating budget used to
provide core services such as police, fire,
administration, planning, public works,
parks, and animal control.
$131.7M
$26.5M
What are our funding sources?
Town Operating Budget
PRO
Fund
Grants
Taxes
& Fees
General Fund Revenues: $11.4M
Grants: $105M
PRO Fund: $15.1M
TOTAL = $131M
Citizens of Paradise
Town Council
Police
Administration
Operations
Animal Control
Fire Public Works*
Fleet
Engineering
Maintenance
Information
Systems
Community
Development
Building
Wastewater
Code Enforcement
Planning
Finance
Human
Resources & Risk
Management
Recovery &
Economic
Development
Housing
Town Clerk
Planning Commission, Successor
Agency to the RDA, Measure V
Oversight Committee
Town Attorney
Town Manager
Organization
Chart
FY 2026/27
103.8 Full Time Equivalent Employees
(9 Town Manager Direct Reports)
Assistant Town
Manager*
*Assistant Town Manager role is currently held
by the Public Works Director/Town Engineer
Organizational Capacity
110.06
67.98 55.06 62
81.83 88.75
97.85 100.95 100.4 103.8
0 19.27 37.77
37.77 8.99
7 2.25 2.5 1.5 1.5
0 20
40 60
80 100
120
2008/09 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 Town FTE Contract
FY 18/19
68.6 FTE
$23.5M AllFunds Annual
Spending
FY 26/27
103.8 FTE
$131.5M All
Funds Annual
Spending
General Fund Expenditure Drivers
10% Overall Increase primarily due to:
Unfunded Liability
COLA 4%
80/20 Employee Insurance (10% rate increase assumption) Insurance
Fire Contractual Annual Cost Adjustment
New Positions (PD Sergeant, 1 Coordinator, 2 Fire Inspectors) Worker's Compensation
General Fund Summary
2024/2025
Actual
2025/26
Amended Budget
YTD 2025/26
Actuals
2026/27
Proposed Budget
Total General Fund Operating Revenues $9,553,050 $8,556,293 $9,408,457 $10,071,690 Measure V Revenues $1,258,297 $1,330,000 $907,744 $1,346,979 Paradise Recovery & Operations Fund
Transfer $11,692,626 $14,181,001 $11,138,121 $15,150,588 Other Fund Transfers $(353,871) $(462,753) $(397,979) $(490,537) Total Resources $22,150,102 $23,604,541 $21,056,343 $26,078,720 Total Financial Uses $22,150,102 $23,604,541 $21,056,343 $26,078,720 General Fund Net Income (Loss) $0 $0 $0 $0
General Fund Reserves
2024/2025
Actual
2025/26
Amended Budget
YTD 2025/26
Actuals
2026/27
Proposed Budget
Nonspendable (RDA and Other Loans)
$3,544,016 $3,776,727 $4,499,137 $4,172,595
Unassigned – Cash Flow
$909,263 $814,361 $0 $311,562
Assigned – Measure V $888,691 $770,430 $842,834 $857,813 Assigned – PRO Fund $153,348,072 $130,974,094 $146,426,052 $136,155,464 Assigned – Recovery PRO Fund $20,943,662 $20,769,500 $21,484,570 $22,094,570 Assigned – Emergency Reserve PRO Fund $21,900,000 $22,611,500 $22,467,410 $23,077,410 Ending Fund Balance
$201,533,704 $179,716,612 $195,720,003 $186,669,415
General Fund Revenues
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 *Budget
2026/27
Budget
Traditional Revenues Measure V State Backfill Insurance PRO Transfer Measure V 2026/27 Budget
Measure V represents a ten-year
continuation of this half cent
temporary tax, which will
automatically expire on March 31,
2031.
Funds are used to preserve public
services such as police
protection, fire suppression, street
maintenance, animal control and
other services for the Town of
Paradise.
Projected Fund Balance
June 30, 2026 = $606,894
Total Projected Revenues
= $1,346,979
Total Projected Expenditures
= $1,096,060
Projected Ending Fund Balance
June 30, 2027 = $857,813
Measure V 2026/27 Budget
Expenditures
Fire Department $583,000
Cal Fire Contract Staffing Support
E81 Replacement Year 1 of 3
Animal Control $55,000
Support to maintain shelter operations
(non-salary expenses)
Public Works $215,000
3 Utility Trucks
Snow Plow
Police Department $243,060
Training & Cadet
Sponsorship/Incentive
Operational support and training
K-9 Program Training & Care Costs
Mandatory POST training
Trainee
Body Cam & SAAS (Year 1 of 5)
Vehicle Conversion (VIPS,
CSO, Investigation)
FY 26/27 All
Governmental
Funds
Appropriations
by Use
All Governmental Funds Appropriations by Function
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
2025 Actual Amount 2026 Amended Budget
2026 Actual Amount 2027 Department Requested
Admin
4%
Community
Development
4%
ER&D
2%
Business &
Housing
35%
Fire
5%
Other
2%
PD
8%
Public Works
4%
DR Projects
9%
CIP
27%
2027
General Fund Department Allocations
Department Allocation Percentage
Police $9,514,129 36%
Fire $6,561,122 25%
Administrative Services $3,060,309 12%
Public Works $1,527,784 6%
Community Development $1,379,515 5%
Recovery & Economic Development $1,166,731 4%
Measure C/V TUT $1,096,060 4%
Finance $663,552 3%
Non Department Activity $571,946 2%
Town Clerk $401,894 2%
Town Council $110,678 0.4%
Successor Agency $25,000 0.1%
Departmental Budgets
Town Clerk
MELANIE ELVIS
TOWN CLERK/ELECTIONS OFFICIAL
FY 25/26
Accomplishments
Took in 383 Public Records
Requests in 2025
Clerked 67 Council,
Commission, Committee
Meetings in 2025
FY 26/27 Goals
Proposed plan to undertake a comprehensive phased
approach to update the Municipal Code
Manage the migration of the Town’s website to an
upgraded platform
Administer the Agenda Management System Migration and staff training
FY 26/27 New Financial Changes
2026 General Municipal Election
Town Manager
JENNIFER MACARTHY
TOWN MANAGER
FY 26/27 Goals
Implement Town Council policies.
Provide management, direction, and
leadership to Town staff.
Foster collaboration with community
stakeholders.
FY 26/27 New Financial
Changes
Shared Reclassification of Administrative Assistant
to Executive Assistant (Town Manager/HR)
Information Technology
LUIS MARQUEZ
INFORMATION TECHNOLOGY DIRECTOR
FY 25/26
Accomplishments
Deployed new servers at Town Hall.
Mobile Device Manager setup
Deployed new tandem firewalls at PD
Workstation refresh at PD
Animal Control IT infrastructure setup
FY 26/27 Goals
Upgrade server infrastructure at various
town locations
Deploy new enterprise wireless hardware
at town hall
Further test and implement AI tools for
certain use cases town wide.
Continue updating aging IT infrastructure
as possible
FY 26/27 New Financial
Changes
Additional funds budgeted for
training
Cyber security defense
Hardware cost increases
Human Resources
CRYSTAL PETERS
HUMAN RESOURCES & RISK MANAGEMENT DIRECTOR
FY 25/26 Accomplishments
Hired 9 new employees (4 new positions & 5
backfill for retirements, resignations, promotions)
Vacancy rate at 2.9%
FY 26/27 Goals
Training for new staff &
ongoing, required, and
professional training for existing
staff
Continue to navigate the many
and ever-changing
employment laws with focus on
safety
Policy updates
FY 26/27 New
Financial Changes
Shared Reclassification
of Administrative
Assistant to Executive
Assistant (Town
Manager/HR)
Finance
AIMEE BELEU
FINANCE DIRECTOR/TOWN TREASURER
FY 25/26 Accomplishments
Reduced AP processing time by 20%
Modernized financial systems and
reporting infrastructure
Digitized and strengthened payroll and
records manaagement
Improved audit readiness, compliance
and external review outcomes
Closed legacy FEMA projects and
enhanced grant oversight
Expenaded and developed Finance
team to support organizational growth
FY 26/27 Goals
Continue staff training and cross-training initiatives Implement New World Employee Self-Service Portal
Recover outstanding grant reimbursements
Maintain year-round audit readiness and compliance standards FY 26/27 New
Financial Changes
Additional Training Costs for staff
Staff Membership CSMFO
Implementation Costs for New World
employee modules
Police
ERIC REINBOLD
CHIEF OF POLICE
FY 25/26
Accomplishments
Completed AC Shelter expansion / Remodel
SRO position serving PUSD
Filled vacant Lieutenant position
Promoted two Sergeants
FY 26/27 Goals
Maintain staffing across organization
Fill Sergeant position vacated by long
term injury to ensure supervision
Hire and fill vacant Officer position
Continue succession planning
accounting for upcoming retirements
FY 26/27 New Financial
Changes
Adjust one Officer position to
Sergeant position ~5% difference
Adjustments to budget due to
inflation and costs of services
No vehicle purchases this FY
Fire
JASON FINNEY
ASSISTANT CHIEF – NORTH DIVISION OPERATIONS, BUTTE UNIT FY 25/26
Accomplishments
Placed Engine 82 into service, enhancing
emergency response capabilities
Completed AVL/MDT upgrades on all
Paradise Fire Department apparatus
Transitioned to Tablet Command,
improving real-time incident tracking,
resource management, and command
and control capabilities
Hired 5th Firefighter II position as part of
the transition to the 66-hour workweek
Completed Station 82 kitchen and office
renovation project
FY 26/27 Goals
Continue to upgrade mobile radios on Paradise Fire
Apparatus to the Motorola APX 8500
Expand public education and outreach programs
Take delivery of Engine 382 and place it into service Maintain and enhance emergency response readiness
through training, equipment, and technology
improvements
Continue hazardous fuels reduction work within the
Town of Paradise and the South Paradise VMP
FY 26/27 New Financial
Changes
Add a Firefighter II position to fully
implement the 66-hour workweek
Equip and upfit Engine 382.
Radio upgrades
Increase fuel and utility budgets
Budget to support OSHA-required ISP
cleaning and inspection process
Community Development
SUSAN HARTMAN
COMMUNITY DEVELOPMENT DIRECTOR, PLANNING, WASTEWATER, & SOLID WASTE
TONY LINDSEY
COMMUNITY DEVELOPMENT DIRECTOR, BUILDING, CODE ENFORCEMENT & FIRE PREVENTION FY 25/26 Accomplishments
Issued the contract to update the remaining five
General Plan Elements.
Participated as a top 10 finalist in the global “Fire Grand Challenge” by Conservation X Labs for wildfire
mitigation, response, and landscape recovery.
Onboarded a new permitting software that allows for
online submittals and more cohesive project
management across all departments (AB 2234).
Implemented townwide solid waste mixed organics
collection in compliance with SB 1383.
FY 26/27 Goals
Maintain defensible space compliance
rates in the 90%+ range with continued
education and outreach.
Work with NRWS to conduct recovered
organic material giveaways (SB 1383).
Develop Land Use Alternatives for the
General Plan Update.
Partner with the Shasta Cascade
Chapter of ICC for local training.
Continue to refine the online permit
submittal processes for the public.
FY 26/27 New Financial
Changes
Increased training budget for Building staff by 30%
at the recommendation of the building audit.
Budgeted $5,100 for a movable meeting monitor
to replace the existing monitor that can no longer
support operating system updates.
Reduced the General Fund expense budget
(Planning, Code Enforcement, Solid Waste, & Fire
Prevention) by 12.5% from the 2025/26 adopted
budget.
Reduced the Enterprise Fund expense budget
(Building & Wastewater) by 2% from the 2025/26
adopted budget (before adjustment).
Public Works
MARC MATTOX
ASST. TOWN MANAGER/PUBLIC WORKS DIRECTOR/TOWN ENGINEER
FY 25/26
Accomplishments
Paved nearly 30 miles of roadway
Advanced a $400M Capital
Improvement Program
Maintained 100 miles of roadway
including snow response event
Maintained 140 active fleet items
Completed Fleet Shop Renovations
FY 26/27 Goals
Release the Subsequent Programmatic
Environmental Impact Report for the
Paradise Sewer Project
Complete all paving projects excluding
future leveraging projects with
widening/other improvements
Maintain
Facilities
Fleet
Infrastructure
FY 26/27 New
Financial Changes
Interim repairs to Skyway
between Bille Road and
Wagstaff Road ahead of
capital project
Continued delivery of
CIP ($43M for 2026/2027)
Flashing beacons at PHS
crosswalks
Security improvements at
the BRC
Recovery & Economic
Development
COLETTE CURTIS
RECOVERY & ECONOMIC DEVELOPMENT DIRECTOR
FY 25/26
Accomplishments
Completed Category 4 Tree Removal Program,
removing 9,000 Trees
Completed Emergency Warning Siren Project,
including distribution of first 450 In Home Safe
units
Completed the Downtown Phase 3 Strategy
Completed the Strategic Healthcare Recovery
Plan
Completed the Utility Box Mural Project
FY 26/27 Goals
Complete Residential Ignition Resistant Rehab Program Complete Long Term Recovery Plan Update, including
Economic Development Strategy and Incentives
program
Hire Economic Development Coordinator
Support Existing businesses and recruit new businesses Apply for Opportunity Zone 2.0
FY 26/27 New
Financial Changes
Census Survey to
address the population
count issue
Postcards for Firewise
Communities
Transient Occupancy
Tax Community
Investment Program
increase
FY 25/26 Housing
Accomplishments
73 Homes completed under the
Owner-Occupied
Reconstruction Program, with
over $11M in loan assistance.
Continue offering Rehabilitation
Program for Health and Safety
repairs.
105 Households assisted under
the First Time Homebuyer
Program, with over $10M in
loans aproved.
FY 26/27 Housing
Goals
7 Projects under CDBG-DR MHP
Grant, with $83M in funding.
150 Units completed and
leased
142 units under construction
with projected completion
date in late 2027
Continue offering the highdemand First-Time Homebuyer Program for our residents.
Launch an Infill New
Construction Program to build
more homes
Use every funding source
available to support the mission
of replacing lost housing
Successor Agency
FY 2026/2027 BUDGET
Town of
Paradise
Successor
Agency
Not enough funds to cover all costs, only
principal and interest will be paid
Is generating funds
Will make payments when possible during
the year on the first bond issuance. All
payments will only be made to 2009 Bond
Next Steps
QUESTIONS & COMMENTS TODAY
JULY 14TH CONSIDERATION OF BUDGET APPROVAL
Questions