CITY OF RED BLUFF 2026-2027 BUDGET — Red Bluff City Council, June 16, 2026

2026 -
2027
Adoption

XX/XX/XXXX

CITY OF RED BLUFF ORIGINAL BUDGET
(Subject to Adjustment by Supplemental
Appropriations)
Table of Contents
CITY OF RED BLUFF 2025/2026 ESTIMATED ACTUALS............................................................................................ 4 CITY OF RED BLUFF 2026/2027 BUDGET.................................................................................................................... 5 REVENUE SOURCES AND ALLOCATIONS..................................................................................................................... 6 GENERAL FUND SECTION............................................................................................................................................. 13 GENERAL FUND OVERVIEW .................................................................................................................................... 14 FUND 10 – DEPARTMENT 10 – GENERAL REVENUES ........................................................................................ 15 GENERAL FUND – NET COSTS GOVERNMENT FUNCTIONS............................................................................ 16 GENERAL GOVERNMENT – FUND 10 – DEPARTMENT SUMMARYS .......................................................... 17 FUND 10 – DEPARTMENT 11 - CITY COUNCIL............................................................................................... 18 FUND 10 – DEPARTMENT 12 - CITY MANAGEMENT OFFICE...................................................................... 19 FUND 10 – DEPARTMENT 13 - CITY CLERK...................................................................................................... 20 FUND 10 – DEPARTMENT 14 - CITY TREASURER ............................................................................................ 21 FUND 10 – DEPARTMENT 15 - CITY ATTORNEY............................................................................................. 22 FUND 10 - DEPARTMENT 18 - FINANCE DEPARTMENT................................................................................. 23 FUND 10 - DEPARTMENT 19 - NON-DEPARTMENTAL EXPENSES............................................................... 24 FUND 10 - DEPARTMENT 21 - COMMUNITY PROMOTION AND ECONOMIC DEVELOPMENT .......... 25 FUND 10 - DEPARTMENT 22 - HUMAN RESOURCE DEPARTMENT ............................................................. 26 FUND 10 - DEPARTMENT 41 - ENGINEERING & ADMINISTRATION.......................................................... 27 FUND 10 - DEPARTMENT 57 – GENERAL GOVERNMENT BUILDINGS ...................................................... 28 GENERAL FUND - FUND 11 - PUBLIC SAFETY...................................................................................................... 29 FUND 11 - DEPARTMENT 31 – FIRE ................................................................................................................... 30 FUND 11 - DEPARTMENT 33 – POLICE ............................................................................................................. 31 FUND 11 - DEPARTMENT 73 – JUMPSTART GRANT...................................................................................... 32 GENERAL FUND – FUND 60 PARKS & RECREATION......................................................................................... 33 FUND 60 - DEPARTMENT 45 PARK MAINTANCE............................................................................................ 34 FUND 60 – DEPARTMENT 60 RECREATION...................................................................................................... 35 FUND 60 – DEPARTMENT 62 SWIMMING POOL.......................................................................................... 36 GOVERMENTAL FUNDS SECTION............................................................................................................................... 37 IMPACT FEES................................................................................................................................................................ 38 PUBLIC WORKS – STREET & FLEET DEPARTMENTS ............................................................................................. 40 FUND 39 ROAD MAINTANANCE AND REHAB ACT........................................................................................ 41 FUND 40 LOCAL TRANSPORTATION ................................................................................................................ 42 FUND 41 SPECIAL GAS TAX................................................................................................................................ 43 FUND 42 RSTP ........................................................................................................................................................ 44 FUND 43 TRANSPORTATION.............................................................................................................................. 45 2026 - 2027 City of Red Bluff Original Budget Page Number 2 PROGRAM INCOME/GRANTS DEPARTMENTS.................................................................................................... 46 FUND 70 CDBG GRANTS/PROGRAM INCOME............................................................................................. 47 FUND 71 OTHER GRANTS ................................................................................................................................... 48 FUND 72 HOME GRANTS & PROGRAM INCOME ......................................................................................... 49 OTHER FUNDS ............................................................................................................................................................. 50 ENTERPRISE FUND SECTION ......................................................................................................................................... 52 FUND 20 COMMUNITY DEVELOPMENT................................................................................................................ 53 WASTE WATER FUND ............................................................................................................................................... 54 FUND 45 WASTEWATER OPERATING.............................................................................................................. 55 FUND 46 WASTEWATER FACILITIES.................................................................................................................. 56 FUND 47 WASTEWATER COLLECTIONS.......................................................................................................... 57 WATER FUND .............................................................................................................................................................. 58 FUND 50 WATER OPERATING............................................................................................................................ 59 FUND 52 WATER FACILITIES................................................................................................................................ 60 FUND 55 AIRPORT...................................................................................................................................................... 61 FUND 63 COMMUNITY CENTER.............................................................................................................................. 62 APPENDICES ..................................................................................................................................................................... 63 Budget Analysis........................................................................................................................................................... 64 Budget Detail ..............................................................................................................................................................201 Transfers Detail ..........................................................................................................................................................293 GANN LIMITATION CALCULATION – FISCAL YEAR 2025-26.........................................................................296 2026 - 2027 City of Red Bluff Original Budget Page Number 3 CITY OF RED BLUFF 2025/2026 ESTIMATED ACTUALS
Fund
# Fund Name
Balance
6/30/25
7/1/25
Revenues Transfers In Total Funds
Available Expenditures Transfers Out
Est.

Balance
6/30/26
7/1/26

GENERAL FUND
10 General 8,755,046 13,439,627 1,491,879 23,686,552 3,773,450 312,958 5,567,787 11 Public Safety - Fire - 541,740 104,387 646,127 5,031,170 31,364 - 11 Public Safety - Police - 492,908 92,357 585,265 9,137,405 174,222 - 60 Parks and Recreation - 47,000 - 47,000 901,048 35,540 - SUB-TOTAL GENERAL FUND 8,755,046 14,521,275 1,688,623 24,964,944 18,843,073 554,084 5,567,787

SPECIAL REVENUE FUNDS
16 Traffic Safety-Vehicle Code 3,376 26,265 - 29,641 - 26,265 3,376 17 PEGS Fees 239,968 1,500 - 241,468 - - 241,468
18 Public Safety Tax 24,402 132,184 - 156,586 - 132,184 24,402 31 SB 1186 Fund 54,103 - - 54,103 - - 54,103
39 Road Maintenance and Rehab Act Fund 813,021 389,014 - 1,202,035 310,000 - 892,035 40 Local Transportation Fund 58,323 270,200 - 328,523 295,509 - 33,014 41 Special Gas Tax Street Improvement Fund 6,901 417,977 168,208 593,086 564,700 - 28,386 42 RSTP/STIP/HBP Fund 1,666,828 403,000 - 2,069,828 - - 2,069,828 43 Transportation/Street Fund 333,537 160,200 556,025 1,049,762 669,865 168,208 211,689 70 CDBG Grants/Program Income 166,312 - - 166,312 30,000 - 136,312 71 Grants - Other (207,963) 3,005,000 - 2,797,037 3,005,000 - (207,963) 72 HOME Grants/Program Income 3,736,491 500 - 3,736,991 13,000 - 3,723,991 SUB-TOTAL SPECIAL REVENUE FUNDS 6,895,299 4,805,840 724,233 12,425,372 4,888,074 326,657 7,210,641

CAPITAL PROJECTS FUNDS
15 Transportation-City Design Fund 16,352 20 - 16,372 - - 16,372 19 WWTP Capital Fund 595,093 3,000 - 598,093 212,000 - 386,093 21 Traffic Control Impact Fee 875,015 31,000 - 906,015 34,551 - 871,464 22 Flood Protection Impact Fee 246,750 5,000 - 251,750 2,975 - 248,775 23 Fire Protection Impact Fee (25,903) 2,000 - (23,903) 3,828 - (27,731) 24 Police Protection Impact Fee 26,110 4,050 - 30,160 6,028 - 24,132 25 City Administration and Equipment Impact Fee 9,939 800 - 10,739 2,475 - 8,264 26 Meadowbrook Street Fund 47,312 200 - 47,512 1,000 - 46,512 48 WW Facilities Impact Fees 1,062,678 11,500 - 1,074,178 9,360 - 1,064,818 49 WW Collection Impact Fee 931,913 6,000 - 937,913 1,176,917 - (239,004) 51 Water Capital Impact Fee 249,312 8,000 - 257,312 57,512 - 199,800 57 Airport Impact Fee 109,111 2,000 - 111,111 67,547 - 43,564 61 Parks and Recreation Facilities Impact Fee 36,960 (7,250) - 29,710 50 - 29,660 SUB-TOTAL CAPITAL PROJECTS FUNDS 4,180,642 66,320 - 4,246,962 1,574,243 - 2,672,719

ENTERPRISE FUNDS
20 Community Development (572,580) 496,000 - (76,580) 764,762 182,608 (1,023,950) 45 Waste Water Operating (9,392,061) 2,205,000 - (7,187,061) 5,073,018 565,021 (12,825,100) 46 Waste Water Facilities 8,130,500 372,000 - 8,502,500 235,000 19,335 8,248,165 47 Waste Water Collection 3,822,692 275,000 - 4,097,692 1,550,000 138,244 2,409,448 50 Water Operating 8,164,667 1,700,000 - 9,864,667 3,635,525 517,480 5,711,662 52 Water Facilities 4,021,527 655,000 - 4,676,527 907,000 112,505 3,657,022 55 Aviation 4,050,636 1,028,455 - 5,079,091 3,047,507 302,374 1,729,211 63 Red Bluff Community Center (405,565) 384,252 305,452 284,139 689,704 - (405,565) SUB-TOTAL ENTERPRISE FUNDS 17,819,817 7,115,707 305,452 25,240,976 15,902,516 1,837,567 7,500,893 GRAND TOTAL 37,650,804 26,509,142 2,718,308 66,878,254 41,207,906 2,718,308 22,952,040 2026 - 2027 City of Red Bluff Original Budget Page Number 4 CITY OF RED BLUFF 2026/2027 BUDGET
*Expenditures presented in level of budget controls. Totals subject to supplemental appropriations. Expenditures made by court order for the distribution of funds from the Asset Forfeiture Fund, fund number 29, are not subject to budget controls.

Fund # Fund Name
Est.

Balance
6/30/26
7/1/26
Revenues Transfers In Total Funds
Available Expenditures Transfers Out
Est. Balance
6/30/27
7/1/27

GENERAL FUND
10 General 5,567,787 13,674,395 1,808,420 21,050,602 4,055,811 294,515 693,244 11 Public Safety - Fire - 212,000 121,496 333,496 5,193,991 36,017 - 11 Public Safety - Police - 618,769 112,932 731,701 10,577,765 188,559 - 60 Parks and Recreation - 41,000 - 41,000 1,072,873 44,024 - SUB-TOTAL GENERAL FUND 5,567,787 14,546,164 2,042,848 22,156,799 20,900,440 563,115 693,244

SPECIAL REVENUE FUNDS
16 Traffic Safety-Vehicle Code 3,376 26,355 - 29,731 - 29,731 - 17 PEGS Fees 241,468 1,500 - 242,968 230,718 - 12,250
18 Public Safety Tax 24,402 142,000 - 166,402 - 166,402 - 31 SB 1186 Fund 54,103 - - 54,103 - - 54,103
39 Road Maintenance and Rehab Act Fund 892,035 415,991 - 1,308,026 453,000 - 855,026 40 Local Transportation Fund 33,014 174,700 - 207,714 292,129 - (84,415) 41 Special Gas Tax Street Improvement Fund 28,386 433,136 168,208 629,730 555,700 - 74,030 42 RSTP/STIP/HBP Fund 2,069,828 403,000 - 2,472,828 - - 2,472,828 43 Transportation/Street Fund 211,689 3,216,110 571,953 3,999,752 3,869,280 168,208 (37,736) 70 CDBG Grants/Program Income 136,312 - - 136,312 30,000 - 106,312 71 Grants - Other (207,963) 2,685,000 - 2,477,037 2,685,000 - (207,963) 72 HOME Grants/Program Income 3,723,991 500 - 3,724,491 13,000 - 3,711,491 SUB-TOTAL SPECIAL REVENUE FUNDS 7,210,641 7,498,292 740,161 15,449,094 8,128,827 364,341 6,955,926

CAPITAL PROJECTS FUNDS
15 Transportation-City Design Fund 16,372 100 - 16,472 - - 16,472 19 WWTP Capital Fund 386,093 3,000 - 389,093 212,000 - 177,093 21 Traffic Control Impact Fee 871,464 31,000 - 902,464 34,551 - 867,913 22 Flood Protection Impact Fee 248,775 5,000 - 253,775 212,278 - 41,497 23 Fire Protection Impact Fee (27,731) 2,000 - (25,731) 3,829 - (29,560) 24 Police Protection Impact Fee 24,132 4,050 - 28,182 6,029 - 22,153 25 City Administration and Equipment Impact Fee 8,264 800 - 9,064 2,476 - 6,588 26 Meadowbrook Street Fund 46,512 200 - 46,712 48,312 - (1,600) 48 WW Facilities Impact Fees 1,064,818 11,500 - 1,076,318 9,360 - 1,066,958 49 WW Collection Impact Fee (239,004) 6,000 - (233,004) 11,053 - (244,057) 51 Water Capital Impact Fee 199,800 8,000 - 207,800 962,512 - (754,712) 57 Airport Impact Fee 43,564 2,000 - 45,564 67,428 - (21,864) 61 Parks and Recreation Facilities Impact Fee 29,660 7,250 - 36,910 11,061 - 25,849 SUB-TOTAL CAPITAL PROJECTS FUNDS 2,672,719 80,900 - 2,753,619 1,580,889 - 1,172,730

ENTERPRISE FUNDS
20 Community Development (1,023,950) 494,000 - (529,950) 801,717 297,500 (1,629,167) 45 Waste Water Operating (12,825,100) 2,205,000 - (10,620,100) 5,199,014 653,255 (16,472,369) 46 Waste Water Facilities 8,248,165 372,000 - 8,620,165 235,000 11,752 8,373,413 47 Waste Water Collection 2,409,448 275,000 - 2,684,448 1,200,000 229,948 1,254,500 50 Water Operating 5,711,662 1,700,000 - 7,411,662 4,357,544 686,598 2,367,521 52 Water Facilities 3,657,022 655,000 - 4,312,022 873,911 105,911 3,332,200 55 Aviation 1,729,211 1,236,567 - 2,965,778 1,418,535 153,098 1,394,145 63 Red Bluff Community Center (405,565) 365,309 282,509 242,253 647,818 - (405,565) SUB-TOTAL ENTERPRISE FUNDS 7,500,893 7,302,876 282,509 15,086,278 14,733,538 2,138,062 (1,785,321) GRAND TOTAL 22,952,040 29,428,232 3,065,518 55,445,790 45,343,694 3,065,518 7,036,579 2026/2027 Fiscal Year- BUDGETED
2026 - 2027 City of Red Bluff Original Budget Page Number 5

REVENUE SOURCES AND ALLOCATIONS
Taxes, assessments, licenses, permits, and fines paid to governments are often shared between multiple legally separate governments. In the City of Red Bluff revenues levied within the jurisdiction of the city may go to, in whole or in part, to any combination of State of California, Tehama County, City of Red Bluff, various educational districts (School and college), and other districts.

Income taxes paid by individuals and businesses are revenues of the federal government and state of California. The City of Red Bluff receives no allocation of income taxes.

The City of Red Bluff is a legally separate entity from the federal government, state of California, Tehama County, and any other district operating in or around the city. Please see those other entities’ website for details on their financial reports.

The following are the regular and material revenues of the city.

Sales Taxes
Sales taxes are administered and collected by the California Department of Tax and Fee Administration (CDTFA), a state agency. The tax rate varies by location but is made up of rates set statewide and district taxes. Current tax rates in the city are composed of the following components:

3.9375% General Fund Revenue and Taxation Code Sections 6051, 6201, 6051.3, 6201.3

0.5000% Local Public Safety Fund Section 35, Article XIII, State Constitution

0.5000% local health and social
services programs
Revenue and Taxation Code Sections 6051.2, 6201.2

1.0625% State Local Revenue Fund
2011
Revenue and Taxation Code Sections 6051.15 and
6201.15

0.2500% county transportation funds Revenue and Taxation Code Sections 7202 and 7203

1.0000% Goes to city or county
operations
Revenue and Taxation Code Sections 7202 and 7203

0.2500% City of Red Bluff 2014
Transactions and Use Tax
Revenue and Taxation Code Section 7261

7.50%
The City of Red Bluff General Fund receives two directly allocated portions 1) the City Operations 1% and 2) the 0.25% City of Red Bluff 2014 Transactions and Use Tax. Both are subject to cdtfa administration fees. The City Operations portion is subject to a 10% sharing 2026 - 2027 City of Red Bluff Original Budget Page Number 6 agreement with the county. These two portions are general revenues of the government and are accounted for in Fund 10 General Fund - Department 10 general revenues.

The City of Red Bluff also receives two allocations whose funding is from sales taxes; fund 18 Public Safety, and fund 40 Local Transportation.

Proposition 172 was passed 1993 to replace some of the property tax revenues lost in 1992 to ERAF (See property taxes section for details). Proposition 172 created a fund for public safety using a 0.5% tax on sales. It is allocated to the county based on statewide taxable sales. Then the county allocates it to the county and cities based on lost property tax from ERAF. The City of Red Bluff deposits local public safety funds into fund 18 Public Safety.

Local Transportation Funds (LTF) in funded by a ¼ % general sales taxes for county transportation funds. It is collected statewide and then allocated to Tehama County based on sales tax collections within the county. The City of Red Bluff deposits it’s portion of LTF revenue it into fund 40 local Transportation.

The net amount of sales tax the City of Red Bluff received from the State of California is approximately 16% of the total amount collected within the jurisdiction.

Property Taxes
Property taxes are administered and collected by the Tehama County. The city is on the Teeter Plan for allocating property taxes. In this arrangement the city receives the full amount of property taxes billed, regardless of when it is collected. In exchange the county receives any penalties and interest on delinquent property taxes. The Teeter plan only applies to secured property taxes.

Taxes Collected in
jurisdiction of red bluff
Taxes received by the city
either directly or by
indirect allocation
%
received
June 2024- July 2025 June 2024- July 2025

3.9375% State of CA General Fund * 22,622,753 - 0%

0.5000% Local Public Safety Fund * (1) 2,872,731 137,394 5%

0.5000% local health and social services programs* 2,872,731 - 0%

1.0625% State Local Revenue Fund 2011 * 6,104,552 - 0%

0.2500% county transportation funds * (2) 1,436,365 174,347 12%

1.0000% city or county operations (3) 5,745,461 5,133,511 89%

0.2500% Measure A (4) 1,453,920 1,434,200 99%

7.50% 43,108,512 6,879,452 16%
city 10% sharing agreement of County's sales taxes 115,131 43,108,512 6,994,583 16%
Actuals
* Revenues calculated based on City's Bradley-Burns
(1) City receives an allocated from the state in fund 18, Public Safety Fund, in the form of restricted revenues. (3) City sales taxes subject to 10% sharing agreement with Tehama County and cdtfa administration fees (4) City sales taxes subject to cdtfa administration fees (2) County receives funds from state and a portion of that comes into fund 40, Local Transportation Fund, in the form of restricted revenues
2026 - 2027 City of Red Bluff Original Budget Page Number 7 Property tax collected in Red Bluff is shared with many different agencies. The City of Red Bluff’s weighted average share of property tax collected is 16.72% in fiscal year 2024- 2025. This excludes airport property tax. Airport property tax is split 1/3 each between the city, county, and k-14 schools.

In 1992 the State of California establish the Educational Revenue Augmentation Fund (ERAF) and required shifts in revenue away from county, cities, and special districts to school funding.

The amounts labeled ERAF are the portions of funding shifted away from those agencies into funding schools. Based on 2024-2025 property taxes the amount of property taxes lost to ERAF in the 2024-2025 fiscal year was approximately $831,926.

The Weighted Average shares of property change every year as property values change in those districts related to others. It is calculated once tax rolls are calculated at the end of the calendar year. The 2025-2026 weighted average shares of property is below.

Estimated Actuals *
Property Taxes
Collected in
jurisdiction of red
bluff
weighted
shares **
June 2024- July
2025
30018 Red Bluff Elementary 18.975897% 2,590,396.45 $
10201 City of Red Bluff General Fund 16.715875% 2,281,881.23 01001 County General 16.124167% 2,201,107.27
30019 Red Bluff High 14.877915% 2,030,981.63
01001 -ERAF ERAF Share of County General 12.701381% 1,733,863.34 10201 -ERAF ERAF Share of City of Red Bluff General Fun 6.094258% 831,926.11 30401 Shasta Junior College 5.231456% 714,145.16
30201 Department of Education 2.742764% 374,414.24
30102 Tehama County Special Education 1.955123% 266,893.51 30001 Antelope Elementary 1.446105% 197,407.55
Aggregate amount of Agency's with less then 1% 3.135059% 427,966.37 Total 100.000000% 13,650,982.85 $
* Based on average weighted shares and property tax received by the city excluding Airport and Unitary ** Source: HdL 2024-25 Preliminary Property Tax Reports 2026 - 2027 City of Red Bluff Original Budget Page Number 8 20025/26 WEIGHTED AVERAGE SHARES OF PROPERTY TAX
Source: HdL 2025-26 Preliminary Property Tax Reports
The City accounts for property tax in two different funds, the general fund and airport fund.

Excluding airport business property tax, all property in general revenues of the city and is accounted for in fund 10 general Fund in account 10-10-612200-0010. All Airport property tax are revenues of the Airport and required to be deposited in and are accounted for in fund 55 Airport in account 55-55-612200-0010.

Vehicle License Fees
The city receives vehicle license fees (VLF) revenue from the state. The state collects those fees through the registration process with the DMV. Prior to 2004 the VLF rate was 2% and cities were allocated 40.625% of the total based on population. Countys also where allocated

40.625% of the total based on population and the remainder was allocated to health and welfare programs.

In 2004 Proposition 1A reduced VLF rates from 2% to 0.65% and required the state to provide replacement revenues for cities and countys.

Vehicle license fees are general revenues of the government and are accounted for in fund 10 General Fund in account 10-10-650000-0010.
2026 - 2027 City of Red Bluff Original Budget Page Number 9 Occupancy Tax
The City of Red Bluff levies a Transient Occupancy Tax (TOT) at a rate of 10% by the authority of § 21.21 of the city code. This rate applies to an occupant of any hotel in city limits for a period of 30 days or less. Per CA Rev & Tax Code § 7280 government employees on official business are also exempt for TOT.

Transient Occupancy Tax are general revenues of the government and are accounted for in fund 10 General Fund in account 10-10-613300-0040.

Franchise Tax
Franchise tax is related to the use of the streets and rights-of-way of a municipality. Franchise taxes are set by contracts between municipalities and project proponents.

The part of franchise tax relating to the greenwaste use of the streets has been assigned to fund 43 account 43-42-618800-0020 to fund street uses. All other Franchise taxes are general revenues of the government and are accounted for in fund 10 General Fund in account 10-10-614400-0030.

Business License
The City of Red Bluff levies a Business License fees authority of Chapter 12 of the city code of ordinances. Rates were last set on December 5, 2017. Business License fees are general revenues of the government and are accounted for in fund 10 General Fund in account 10- 10-620200-0010.

Public Benefit fee
The City of Red Bluff charges a fee on cannabis business permits through agreement process defined in chapter 6B.7 of the city code of ordinances. Public benefit fees are general revenues of the government and are accounted for in fund 10 General Fund in account 10- 10-618150-0060.

Street revenues:

The City of Red Bluff receives 4 external sources of streets revenues: Road Maintenance and Rehabilitation Account (RMRA), Transportation Development Act (TDA), Highway Users Tax Account (HUTA), and RSTP Regional Surface Transportation Program. Those revenues are deposited into four separate funds to track spending and accumulation of reserves for projects. Those funds are fund 39 RMRA, fund 40 Local Transportation, fund 41 Special Gas Tax, and fund 42 RSTP. The city also has committed a portion of taxes from the development agreement and an allocation of transfers for street use. Those activities are within fund 43 Transportation. The rest of funding for fund 43 Transportation comes from transfers.

Effective July 1, 2025, the total California taxes on gasoline is $0.612 per gallon. Of that $0.155 per gallon goes to state RMRA allocation and $0.457 per gallon goes to state HUTA allocation. Gasoline taxes are indexed to inflation.

The RMRA fund (#39) accounts for the Road Maintenance and Rehabilitation Account funds.

Road Maintenance and Rehabilitation Account (RMRA) is for road maintenance and 2026 - 2027 City of Red Bluff Original Budget Page Number 10 rehabilitation projects, safety projects, traffic control devices, and complete street components. The revenues come from a per gallon tax on fuel and a transportation improvement fee on registration. Both the gallon tax and registration fee are indexed for inflation. Starting with model year 2020, zero emission vehicles pay an additional tax to the RMRA fund. Those funds are all aggregated at the state level. The fund is then first allocated to various state projects defined in the state code. The remainder is then divided 50% to the state, 25% to Counties and 25% to Cities. The total allocated to cities is then allocated based on population to The City of Red Bluff.

Local Transportation Fund (#40) accounts for Transportation Development Act (TDA) funds received by the city. For counties with less than 500K population the funds may be used for local streets, roads, construction, and maintenance. The funds are derived from a ¼ cent general sales tax collected statewide allocated to the Tehama County Transportation Commission. We then are allocated a portion from the county.

Special Gas Tax fund (#41) accounts for the Highway Users Tax Account (HUTA) funds received by the city. The revenues can be used for research, planning, construction, improvement, maintenance, and operation of public streets. The $0.457 per gallon HUTA tax is comprised of six separate code sections, of which the city only participates in 4. Those 4 revenue streams are split between State, County and City totals. Then those city totals are allocated based on registered vehicles, assessed property valuation, and/or population to the City of Red Bluff.

The ISTEA/RSTP fund (#41) accounts for the Regional Surface Transportation Program (RSTP).

RSTP funds originate from the federal excise tax on gasoline per gallon called surface transportation block grant program (STBGP). Regions with a population under 200,000 may exchange federal STBGP funds for state cash in a program called RSTP. The revenues can be used for a variety of construction projects, traffic management systems, and abatement of environmental issues. The State of California distributes the funds to regional agencies and counties based on population. Federal Gas tax rates have not changed since 1993 and therefore this revenue stream does not keep up with inflation.

Impact Fees
Impact Fees are fees charged for the development of land to cover the city’s costs from services and amenities associated with the new residents, employees or other conditions of that development. The establishment of those fees is set by council.

The city has ten funds that account for the different impact fees. Those impact funds are Traffic Control Capital Improvement fund (#21), Flood Protection Capital Improvement Fund (#22), Fire Protection Capital Improvement fund (#23), Police Protection Capital Improvement fund (#24), City Administration and Equipment Capital Improvement fund (#25), Waste 2026 - 2027 City of Red Bluff Original Budget Page Number 11 Water Treatment Plant Capital Improvement fund (#48), Wate Water Collection System Capital Improvement fund (#49), Water Capital Improvement fund (#51), Airport Capital Improvement fund (#57), and Parks and Recreation Facilities Capital Improvement fund (#61).

Enterprise Revenues
Enterprise funds operate like a business in that the users of the service are expected to pay for the services it provides. The city has 5 enterprise funds: wastewater, water, community center, community development, and airport.

The wastewater fund and water fund account for operational revenues from charges for services from users. Both funds charge its users monthly on a bill for both services. The last rate change was July 15, 2012.

The Community center fund (#63) operates on a cost sharing agreement with the County of Tehama.

The community development department fund (#20) accounts for the operational revenues for the fund. Most of the fund’s revenues comes from permits, and inspections fees.

The Airport fund (#55) accounts for the operational revenues for the fund. After airport property tax, the second largest revenues of the Airport is rent for aircraft storage. 2026 - 2027 City of Red Bluff Original Budget Page Number 12

GENERAL FUND SECTION
2026 - 2027 City of Red Bluff Original Budget Page Number 13

GENERAL FUND OVERVIEW
The General Fund is the main operating fund for the City. It accounts for sources and uses of resources that (primarily) are discretionary to the City Council in the provision of activities, programs and services deemed necessary and desirable by the community. It accounts for all general revenues of the City not specifically levied or collected for other City funds, and the related expenditures. Expenditures are made for the General Government, Fire Department, Police Department, Parks & Recreation, and Community Center. The total cost of those functions are presented below net of any program-related revenues and represents the amount expected to be paid for by general revenues and fund balance.

BEGINNING FUND BALANCE 5,567,787

GENERAL REVENUES
Taxes 11,194,759
Licenses and Permits 450,220
Fines & Forfeitures 0
Intergovernmental 1,948,416
Charges for Current Services 0
Miscellaneous Revenue 21,000
Interest Income 60,000
TOTAL GENERAL REVENUES 13,674,395

NET COST OF GOVEMENT FUNCTIONS
General Government (2,259,397)
Public Protection - Fire (4,896,512)
Public Protection - Police (10,034,623)
Parks & Recreation (1,075,897)
Community Center (Transfer Out) (282,509)
TOTAL FUNCTIONAL COSTS (18,548,938)
TOTAL CHANGE IN FUND BALANCE (4,874,543)
ENDING FUND BALANCE 693,244
2026/2027 ANNUAL BUDGET

CITY OF RED BLUFF

DEPARTMENTAL BUDGET SUMMARIES

GENERAL GOVERNMENT
2026 - 2027 City of Red Bluff Original Budget Page Number 14 FUND 10 – DEPARTMENT 10 – GENERAL REVENUES
General revenues are revenues not related to a program and at the City Councils discretion on how to use. The City of Red Bluff uses the General Revenues to pay for the net costs of governmental functions in the general fund. Those Functions are the General Government, Fire Department, Police Department, Parks & Recreation, and the City’s share of the Community Center.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Sales Tax 7,053,804 6,682,841 6,433,177 6,433,177 6,493,000 Property Tax - General 2,162,696 2,281,881 2,309,330 2,309,330 2,406,759 Motel Tax 1,256,249 1,381,906 1,400,000 1,400,000 1,400,000 Franchise Tax 515,694 550,889 520,000 520,000 555,000
Property Transfer Tax 27,769 35,676 45,900 45,900 40,000 Public Benefit Fee Cannabis 263,685 285,441 300,000 300,000 300,000 Downtown Business Impr 15,323 12,300 - - -
Business Licenses 447,377 421,042 450,000 450,000 450,000 Bingo Licenses 20 20 20 20 20
Pawn Dealer Licenses 219 73 200 200 200
Interest Income 703,046 657,693 90,000 90,000 60,000
Motor Vehicle Licenses 1,775,510 1,835,971 1,866,000 1,866,000 1,948,416 Abandoned Vehicle Abateme - - - - -
State Mandated Cost Reimb - 133 - - -
Misc Income & Refunds 37,134 12,015 25,000 25,000 21,000 TOTAL REVENUES 14,258,526 14,157,880 13,439,627 13,439,627 13,674,395 Fund 10 General Fund - Dept 10 General Revenues

BUDGET COMPARISION

CITY OF RED BLUFF
2026 - 2027 City of Red Bluff Original Budget Page Number 15 GENERAL FUND – NET COSTS GOVERNMENT FUNCTIONS
Below are summaries of the General Government, Fire Department, Police Department, Parks & Recreation.

FUNCTIONAL SUMMARY
Public Public
General Safety Safety Parks &
Government Fire Police Rec Total Percentage
PROGRAM REVANUES:

R10 Taxes - - - - - 0.00%
R20 Licenses and Permits - - 18,209 - 18,209 2.09%
R30 Fines & Forfeitures - - 21,200 - 21,200 2.43%
R40 Intergovernmental - 178,000 356,160 - 534,160 61.27% R50 Charges for Current Services - 28,000 8,200 38,000 74,200 8.51% R60 Miscellaneous Revenue - 6,000 215,000 3,000 224,000 25.69% R85 Interest Income - - - - - 0.00%
TOTAL PROGRAM REVANUES - 212,000 618,769 41,000 871,769 100.00% PERSONNEL SERVICES:

E10 Personal Salaries 1,662,800 2,289,700 4,818,800 397,500 9,168,800 43.87% E12 Personal Overtime - 261,000 522,500 4,000 787,500 3.77% E13 Personal Paid Accruals 46,960 92,000 243,500 6,500 388,960 1.86% E14 Personal Pension 259,358 491,409 1,237,323 52,055 2,040,145 9.76% E15 Personal Tax 122,800 197,600 426,000 31,000 777,400 3.72% E16 Personal Benefits 468,635 679,740 1,074,800 112,950 2,336,125 11.18% TOTAL PERSONNEL SERVICES 2,560,553 4,011,449 8,322,923 604,005 15,498,930 74.16% OPERATING COSTS: -
E20 Materials & Services 1,076,074 752,689 1,196,495 249,313 3,274,571 15.67% E50 Finance Charges 168,629 343,853 784,870 21,079 1,318,431 6.31% E60 Capital Outlay 250,555 86,000 273,477 198,476 808,508 3.87% E90 Other Financial Uses - - - - - 0.00%
TOTAL MATERIALS & SERVICES 1,495,258 1,182,542 2,254,842 468,868 5,401,510 25.84% TOTAL EXPENDITURES 4,055,811 5,193,991 10,577,765 1,072,873 20,900,440 100.00% Percentage of Total Expenditures 19.41% 24.85% 50.61% 5.13% TRANSFERS IN:

GF Cost Allocation 1,808,420 - 1,808,420

16. Traffic Safety - Vehicle Code - 29,731 29,731

18. Public Safety Tax 83,201 83,201 166,402

50. Water 38,295 38,295
TRANSFERS OUT:
43-42. Streets - 2,472 14,010 16,482
43-42. Fleet Operations 12,006 36,017 186,087 30,014 264,124 TOTAL TRANSFERS (NET) 1,796,414 85,479 (75,627) (44,024) 1,762,242 TOTAL NET COST COVERED BY GENERAL REVANUES (2,259,397) (4,896,512) (10,034,623) (1,075,897) (18,266,429) Percentage of Net Cost 12.37% 26.81% 54.93% 5.89% 100.00% CITY OF RED BLUFF - 2026/2027 ANNUAL BUDGET

GENERAL FUND
2026 - 2027 City of Red Bluff Original Budget Page Number 16 GENERAL GOVERNMENT – FUND 10 – DEPARTMENT SUMMARYS

BUDGETED EXPENDITURES SUMMARY
City City City City City Community Human
Council Manager Clerk Treasurer Attorney Finance Non-Dept Promotional Resources Engineering Building 10-11 10-12 10-13 10-14 10-15 10-18 10-19 10-21 10-22 10-41 10-57 Total

REVENUES
Taxes - - - - - - - - - - - -
Licenses and Permits - - - - - - - - - - - -
Fines & Forfeitures - - - - - - - - - - - -
Intergovernmental - - - - - - - - - - - -
Charges for Current Services - - - - - - - - - - - -
Miscellaneous Revenue - - - - - - - - - - - -
Interest Income - - - - - - - - - - - -
Other Fin Sources - - - - - - - - - - - -

TOTAL REVENUES - - - - - - - - - - - -
PERSONNEL SERVICES:

Personal Salaries 57,000 361,000 3,600 3,600 - 454,700 - - 214,100 205,800 363,000 1,662,800 Personal Overtime - - - - - - - - - - - -
Personal Paid Accruals - 22,960 - - - 8,800 - - 4,200 4,000 7,000 46,960 Personal Pension 2,800 54,322 - - - 67,966 - - 25,822 27,660 80,788 259,358 Personal Tax 4,450 23,000 275 275 - 34,800 - - 16,400 15,800 27,800 122,800 Personal Benefits 56,525 67,525 50 50 - 104,850 40,000 - 20,025 49,110 130,500 468,635 TOTAL PERSONNEL SERVICES 120,775 528,807 3,925 3,925 - 671,116 40,000 - 280,547 302,370 609,088 2,560,553 OPERATING COSTS:

Materials & Services 5,852 69,680 60,252 457 60,000 260,407 40,395 85,871 62,163 66,009 364,988 1,076,074 Finance Charges - 42,157 - - - 63,236 - - - - 63,236 168,629 Capital Outlay - - 35,000 - - - 45,555 - - - 170,000 250,555 Other Financial Uses - - - - - - - - - - - -
TOTAL MATERIALS & SERVICES 5,852 111,837 95,252 457 60,000 323,643 85,950 85,871 62,163 66,009 598,224 1,495,258 TOTAL EXPENDITURES 126,627 640,644 99,177 4,382 60,000 994,759 125,950 85,871 342,710 368,379 1,207,312 4,055,811 Percentage of General Government Fund 3.12% 15.80% 2.45% 0.11% 1.48% 24.53% 3.11% 2.12% 8.45% 9.08% 29.77% 100.00% DEPARTMENT COST (126,627) (640,644) (99,177) (4,382) (60,000) (994,759) (125,950) (85,871) (342,710) (368,379) (1,207,312) (4,055,811) CITY OF RED BLUFF - 2026/2027 ANNUAL BUDGET

GENERAL FUND
2026 - 2027 City of Red Bluff Original Budget Page Number 17 FUND 10 – DEPARTMENT 11 - CITY COUNCIL
The Red Bluff City Council is composed of five City Council Members. They are elected to serve four-year terms with elections held in November of even-numbered years. Seats overlap with either two or three seats up for each election. Each December, the City Council selects a Mayor and Mayor Pro Tem to serve a one-year term. The City Council implements policy decisions through the enactment of ordinances and resolutions.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 60 26,626 57,000 57,000 57,000
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension 2 1,114 2,800 2,800 2,800
Personal Tax 4 1,862 4,450 4,450 4,450
Personal Benefits 41,484 31,558 56,800 30,800 56,525
Materials & Services 7,060 2,325 7,452 7,452 5,852
Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 48,610 63,485 128,502 102,502 126,627

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 48,610 63,485 128,502 102,502 126,627 DEPARTMENT COST (48,610) (63,485) (128,502) (102,502) (126,627)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 11 City Council
2026 - 2027 City of Red Bluff Original Budget Page Number 18 FUND 10 – DEPARTMENT 12 - CITY MANAGEMENT OFFICE
The elected City Council appoints a qualified City Manager who is responsible for carrying out those policies and advancing the Council’s agenda. The Red Bluff Municipal Code establishes the position of the City Manager in accordance with the Council-Manager form. The City Manager is responsible for managing the City’s human and financial resources by the policy direction of the City Council and providing cost-effective quality municipal government services to Red Bluff’s citizens, property owners, and businesses. The department is staffed by two employees.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 297,932 320,800 341,451 341,451 361,000 Personal Overtime - - - - -
Personal Paid Accruals - - 21,200 21,200 22,960
Personal Pension 36,278 48,380 53,709 53,709 54,322
Personal Tax 21,540 22,060 21,800 21,800 23,000
Personal Benefits 52,729 55,559 63,325 63,325 67,525
Materials & Services 36,920 41,163 68,678 68,678 69,680 Finance Charges 35,899 38,940 40,638 40,638 42,157
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 481,298 526,902 610,801 610,801 640,644

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 481,298 526,902 610,801 610,801 640,644 DEPARTMENT COST (481,298) (526,902) (610,801) (610,801) (640,644)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 12 City Manager
2026 - 2027 City of Red Bluff Original Budget Page Number 19 FUND 10 – DEPARTMENT 13 - CITY CLERK
The City Clerk's Office provides support to the Red Bluff City Council and the City Manager. The City Clerk's office connects the residents of Red Bluff to the City Council, the City Manager, and City Departments. The City Clerk's office performs various administrative duties in accordance with the California Elections Code, the Political Reform Act, Red Bluff Municipal Code, and the California Public Records Act. The City Clerk is an elected official.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 3,600 3,600 3,600 3,600 3,600
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax 361 416 275 275 275
Personal Benefits 19 58 50 50 50
Materials & Services 21,053 75,882 58,064 58,064 60,252 Finance Charges - - - - -
Capital Outlay - - 35,000 35,000 35,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES 25,032 79,956 96,989 96,989 99,177

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 25,032 79,956 96,989 96,989 99,177
DEPARTMENT COST (25,032) (79,956) (96,989) (96,989) (99,177)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 13 City Clerk
2026 - 2027 City of Red Bluff Original Budget Page Number 20 FUND 10 – DEPARTMENT 14 - CITY TREASURER
The City Treasurer reconciles bank statements and assists in monitoring cash flow. The City Treasurer is an elected official.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 3,600 3,600 3,600 3,600 3,600
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax 275 275 275 275 275
Personal Benefits 19 58 50 50 50
Materials & Services 281 318 457 457 457
Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 4,175 4,251 4,382 4,382 4,382

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 4,175 4,251 4,382 4,382 4,382
DEPARTMENT COST (4,175) (4,251) (4,382) (4,382) (4,382)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 14 City Treasurer
2026 - 2027 City of Red Bluff Original Budget Page Number 21 FUND 10 – DEPARTMENT 15 - CITY ATTORNEY
The City Attorney represents the City and the City Council in litigation against the City and provides advice and counsel on all legal matters before the Council. Since 1987, the City has retained a law firm for legal services, which in turn designates an individual of the firm, with City Council approval, to serve as City Attorney.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services 35,277 38,463 60,000 45,000 60,000 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 35,277 38,463 60,000 45,000 60,000

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 35,277 38,463 60,000 45,000 60,000
DEPARTMENT COST (35,277) (38,463) (60,000) (45,000) (60,000)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 15 City Attorney
2026 - 2027 City of Red Bluff Original Budget Page Number 22 FUND 10 - DEPARTMENT 18 - FINANCE DEPARTMENT
The City of Red Bluff's Finance Department is responsible for managing the City's financial operations, including the accounting of all revenues and expenditures, the preparation and administration of the City's annual budget, development of the City’s Annual Comprehensive Financial Report (ACFR), and providing customer service to the Red Bluff community. Payroll is processed on a bi-weekly cycle, both electronic and paper checks. The department is staffed by 6, but one staff member is directly expensed to the utilities department.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - ` -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 336,769 399,700 418,659 418,659 454,700 Personal Overtime - 242 - - -
Personal Paid Accruals 1,252 - 20,000 20,000 8,800
Personal Pension 29,797 43,636 45,026 45,026 67,966
Personal Tax 24,851 30,206 32,500 32,500 34,800
Personal Benefits 89,805 98,843 107,110 107,110 104,850 Materials & Services 173,724 192,319 209,567 209,567 260,407 Finance Charges 53,848 91,444 60,958 60,958 63,236
Capital Outlay 39,138 53,390 35,400 35,400 -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 749,184 909,780 929,220 929,220 994,759

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 749,184 909,780 929,220 929,220 994,759 DEPARTMENT COST (749,184) (909,780) (929,220) (929,220) (994,759)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 18 Finance
2026 - 2027 City of Red Bluff Original Budget Page Number 23 FUND 10 - DEPARTMENT 19 - NON-DEPARTMENTAL EXPENSES
Department 19 Non-Departmental Expenses is responsible for miscellaneous expenses not associated with a particular department, including payment of health insurance for retirees.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits 32,000 25,120 31,000 31,000 40,000
Materials & Services 23,038 13,233 32,350 32,350 40,395 Finance Charges - - - - -
Capital Outlay - - - - 45,555
Other Financial Uses - - - - -
TOTAL EXPENDITURES 55,038 38,353 63,350 63,350 125,950

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 55,038 38,353 63,350 63,350 125,950
DEPARTMENT COST (55,038) (38,353) (63,350) (63,350) (125,950)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 19 Non-Departmental Expenses 2026 - 2027 City of Red Bluff Original Budget Page Number 24 FUND 10 - DEPARTMENT 21 - COMMUNITY PROMOTION AND ECONOMIC

DEVELOPMENT
The City of Red Bluff's Community Promotion and Economic Development Department provides funding for Tourism, Community Promotion, and City Initiatives.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services 127,327 134,157 70,720 70,720 85,871 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 127,327 134,157 70,720 70,720 85,871

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 127,327 134,157 70,720 70,720 85,871 DEPARTMENT COST (127,327) (134,157) (70,720) (70,720) (85,871)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 21 Community Promotion and Economic Development. 2026 - 2027 City of Red Bluff Original Budget Page Number 25 FUND 10 - DEPARTMENT 22 - HUMAN RESOURCE DEPARTMENT
The Human Resources Division provides a full range of services and support to departments within the City, including all aspects of recruitment and staffing, employee on-boarding, records management, training, classification and compensation, policy development, performance management, and employee and labor relations. The Division also ensures compliance with Federal, State, and local employment laws and manages the City’s self-insured benefit programs. The department is staffed by two employees.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 163,042 183,684 201,300 201,300 214,100 Personal Overtime - - - - -
Personal Paid Accruals - - 1,250 1,250 4,200
Personal Pension 12,339 14,917 16,375 16,375 25,822
Personal Tax 12,437 14,374 15,500 15,500 16,400
Personal Benefits 20,823 18,377 20,725 20,725 20,025
Materials & Services 44,700 56,134 56,934 56,934 62,163 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 253,342 287,486 312,084 312,084 342,710

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 253,342 287,486 312,084 312,084 342,710 DEPARTMENT COST (253,342) (287,486) (312,084) (312,084) (342,710)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 22 Human Resources
2026 - 2027 City of Red Bluff Original Budget Page Number 26 FUND 10 - DEPARTMENT 41 - ENGINEERING & ADMINISTRATION
The Engineering and Administration is staff by 5 employees who provide engineering design services, provide plans, develops and constructs public facilities, roadways, and capital improvement projects. A portion of their salaries are directly allocated to water, wastewater, and airport. Due to the direct allocation this department does not participate in the general government cost allocation.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services 17,311 49,674 - - -
Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 17,311 49,674 - - -

TRANSFERS IN - - - - -
TOTAL RESOURCES 17,311 49,674 - - -

EXPENDITURES -
Personal Salaries 182,390 196,051 204,300 204,300 205,800 Personal Overtime - 503 - - -
Personal Paid Accruals - - 7,500 7,500 4,000
Personal Pension 17,071 22,725 23,342 23,342 27,660
Personal Tax 13,456 14,990 16,000 16,000 15,800
Personal Benefits 46,643 40,629 56,380 56,380 49,110
Materials & Services 64,925 51,798 64,675 64,675 66,009 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 324,486 326,696 372,197 372,197 368,379

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 324,486 326,696 372,197 372,197 368,379 DEPARTMENT COST (307,175) (277,022) (372,197) (372,197) (368,379)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 41 Engineering & Administration 2026 - 2027 City of Red Bluff Original Budget Page Number 27 FUND 10 - DEPARTMENT 57 – GENERAL GOVERNMENT BUILDINGS
The general government buildings department provides maintenance and servicing of government buildings not belonging to the enterprise funds. That maintenance is done by a staff of 4. The largest cost in materials & Services is for Utilities payments for power and gas replated to operating the general government, fire, and police departments.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 280,907 331,485 358,800 358,800 363,000 Personal Overtime 6,487 16,682 - - -
Personal Paid Accruals - 1,645 - - 7,000
Personal Pension 29,129 55,157 63,442 63,442 80,788
Personal Tax 20,460 26,796 27,500 27,500 27,800
Personal Benefits 157,318 194,607 181,900 181,900 130,500 Materials & Services 278,803 367,579 453,605 453,605 364,988 Finance Charges 53,848 58,410 60,958 60,958 63,236
Capital Outlay 335,115 550,317 170,000 20,000 170,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES 1,162,068 1,602,677 1,316,205 1,166,205 1,207,312

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 1,162,068 1,602,677 1,316,205 1,166,205 1,207,312 DEPARTMENT COST (1,162,068) (1,602,677) (1,316,205) (1,166,205) (1,207,312)

CITY OF RED BLUFF

BUDGET COMPARISION
Fund 10 General Fund - Dept 57 General Government Buildings 2026 - 2027 City of Red Bluff Original Budget Page Number 28 GENERAL FUND - FUND 11 - PUBLIC SAFETY
Total Public Public Total Percentage
Fire Safety Safety Public
Department Fire Police Safety
PROGRAM REVANUES:

Taxes - - - - - 0.00%
Licenses and Permits - - - 18,209 18,209 2.19%
Fines & Forfeitures - - - 21,200 21,200 2.55%
Intergovernmental 28,000 150,000 178,000 356,160 534,160 64.30% Charges for Current Services 28,000 - 28,000 8,200 36,200 4.36% Miscellaneous Revenue 6,000 - 6,000 215,000 221,000 26.60% Interest Income - - - - - 0.00%
TOTAL PROGRAM REVANUES 62,000 150,000 212,000 618,769 830,769 100.00% PERSONNEL SERVICES:

Personal Salaries 2,289,700 - 2,289,700 4,818,800 7,108,500 45.07% Personal Overtime 261,000 - 261,000 522,500 783,500 4.97% Personal Paid Accruals 92,000 - 92,000 243,500 335,500 2.13% Personal Pension 491,409 - 491,409 1,237,323 1,728,732 10.96% Personal Tax 197,600 - 197,600 426,000 623,600 3.95%
Personal Benefits 679,740 - 679,740 1,074,800 1,754,540 11.12% TOTAL PERSONNEL SERVICES 4,011,449 - 4,011,449 8,322,923 12,334,372 78.21% OPERATING COSTS:

Materials & Services 752,689 - 752,689 1,196,495 1,949,184 12.36% Finance Charges 343,853 - 343,853 784,870 1,128,723 7.16% Capital Outlay 86,000 - 86,000 273,477 359,477 2.28%
Other Financial Uses - - - - - 0.00%
TOTAL MATERIALS & SERVICES 1,182,542 - 1,182,542 2,254,842 3,437,384 21.79% TOTAL EXPENDITURES 5,193,991 - 5,193,991 10,577,765 15,771,756 100.00% Percentage of Total Expenditures 32.93% 67.07% 100.00%
TRANSFERS IN:

GF Cost Allocation -

16. Traffic Safety - Vehicle Code 29,731 29,731

18. Public Safety Tax 83,201 83,201 83,201 166,402

50. Water (Cost allocation transfer) 38,295 38,295 38,295 TRANSFERS OUT:
43-42. Streets (Cost allocation transfer) 2,472 2,472
43-42. Fleet Operations (Cost allocation transfer) 36,017 36,017 186,087 222,104 TOTAL TRANSFERS (NET) 85,479 - 85,479 (75,627) 9,852
TOTAL NET COST COVERED BY GENERAL REVANUES (5,046,512) 150,000 (4,896,512) (10,034,623) (14,931,135) Percentage of Net Cost 32.79% 67.21% 100.00%
Jumpstart
Grant
CITY OF RED BLUFF - 2025/2026 ANNUAL BUDGET

GENERAL FUND - PUBLIC SAFETY

EXPENDITURES SUMMARY
2026 - 2027 City of Red Bluff Original Budget Page Number 29 FUND 11 - DEPARTMENT 31 – FIRE
The Red Bluff Fire Department provides fire and emergency response services for the city. The Department staff has three shifts to provide 24-hour response coverage. Finance Charges include lease payments for two of the fire apparatus.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 76,129 827,443 28,000 336,240 28,000
Charges for Current Services 36,550 36,438 28,000 44,500 28,000 Miscellaneous Revenue 14,259 20,748 6,000 11,000 6,000
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 126,938 884,629 62,000 391,740 62,000
TRANSFERS IN - - - - 121,496
TOTAL RESOURCES 126,938 884,629 62,000 391,740 183,496

EXPENDITURES
Personal Salaries 1,672,025 1,842,003 2,223,800 2,102,000 2,289,700 Personal Overtime 105,758 384,975 252,000 252,000 261,000 Personal Paid Accruals - 21,639 70,000 70,000 92,000
Personal Pension 248,905 315,457 387,923 388,000 491,409 Personal Tax 131,584 167,275 177,200 167,000 197,600
Personal Benefits 553,393 611,973 848,240 695,940 679,740 Materials & Services 589,360 591,314 740,763 740,763 752,689 Finance Charges 313,424 328,212 336,467 336,467 343,853 Capital Outlay 69,791 110,530 86,000 86,000 86,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES 3,684,239 4,373,378 5,122,393 4,838,170 5,193,991 TRANSFERS OUT - - - - 36,017
TOTAL REQUIREMENTS 3,684,239 4,373,378 5,122,393 4,838,170 5,230,008 CHANGE FUND BALANCE (3,557,302) (3,488,749) (5,060,393) (4,446,430) (5,046,512)

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 11 Public Safety - Dept 31 Fire Department 2026 - 2027 City of Red Bluff Original Budget Page Number 30 FUND 11 - DEPARTMENT 33 – POLICE
The Red Bluff Police Department is committed to ensuring the safety and well-being of the citizens of Red Bluff, as well as to those who visit our City. The City has 31 sworn officers and 19 civilians budgeted providing services and positions such as Patrol, Traffic, School Resource Officers, Homeless Liaison Officer, SWAT Team, Investigations, and Records. The City also has 6 Community Services Officers providing services such as traffic collision response, animal control, parking regulations, and Property & Evidence. The Police department maintains a 24-hour dispatch center with 7 full-time and 1 part-time positions. The Police department also has 3 records specialists who maintain data and records of the department.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits 19,161 19,703 19,209 19,209 18,209 Fines & Forfeitures 22,159 16,702 18,700 18,700 21,200
Intergovernmental 296,704 374,173 253,160 253,160 356,160 Charges for Current Services 13,011 9,748 17,500 17,500 8,200 Miscellaneous Revenue 167,630 259,493 184,339 184,339 215,000 Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 518,665 679,818 492,908 492,908 618,769
TRANSFERS IN - - - - 112,932
TOTAL RESOURCES 518,665 679,818 492,908 492,908 731,701

EXPENDITURES
Personal Salaries 3,983,999 4,057,445 4,987,615 4,001,000 4,818,800 Personal Overtime 492,438 649,810 570,500 675,000 522,500 Personal Paid Accruals 26,382 90,442 167,500 168,000 243,500 Personal Pension 591,261 772,973 971,864 933,000 1,237,323 Personal Tax 334,666 358,264 414,700 354,000 426,000
Personal Benefits 888,721 847,859 1,189,240 879,960 1,074,800 Materials & Services 1,005,079 1,163,679 1,154,714 1,154,714 1,196,495 Finance Charges 668,364 789,584 756,590 756,590 784,870 Capital Outlay 243,032 354,228 215,141 215,141 273,477
Other Financial Uses - - - - -
TOTAL EXPENDITURES 8,233,941 9,084,285 10,427,864 9,137,405 10,577,765 TRANSFERS OUT - - - - 188,559
TOTAL REQUIREMENTS 8,233,941 9,084,285 10,427,864 9,137,405 10,766,324 CHANGE FUND BALANCE (7,715,277) (8,404,467) (9,934,956) (8,644,497) (10,034,623)

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 11 Public Safety - Dept 33 Police Department 2026 - 2027 City of Red Bluff Original Budget Page Number 31 FUND 11 - DEPARTMENT 73 – JUMPSTART GRANT
The grant provides five years of funding for a position within the fire department to perform hazard mitigation and emergency planning through risk reduction projects. That position is budgeted in the fire department and allocated to the grant based on direct hours worked on the grant.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 125,019 155,873 150,000 150,000 150,000 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 125,019 155,873 150,000 150,000 150,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 125,019 155,873 150,000 150,000 150,000

EXPENDITURES
Personal Salaries 84,547 101,140 - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension 11,453 13,917 - - -
Personal Tax 6,186 7,362 - - -
Personal Benefits 33,033 42,178 - - -
Materials & Services 5,086 1,947 - - -
Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 140,305 166,543 - - -

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 140,305 166,543 - - -
CHANGE FUND BALANCE (15,286) (10,670) 150,000 150,000 150,000

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 11 Public Safety - Dept 73 Jumpstart Grant 2026 - 2027 City of Red Bluff Original Budget Page Number 32 GENERAL FUND – FUND 60 PARKS & RECREATION
The Parks and Recreation department has three departments: park maintenance, recreation, and swimming pool.
60-45 60-60 60-62 Total Percentage
Park Swimming Parks &
Maintenance Recreation Pool Rec
PROGRAM REVANUES:

R10 Taxes - - - -
R20 Licenses and Permits - - - -
R30 Fines & Forfeitures - - - -
R40 Intergovernmental - - - -
R50 Charges for Current Services - 12,000 26,000 38,000 R60 Miscellaneous Revenue - 3,000 - 3,000
R85 Interest Income - - - -
TOTAL PROGRAM REVANUES - 15,000 26,000 41,000
PERSONNEL SERVICES:

E10 Personal Salaries 283,000 69,500 45,000 397,500 37.05% E12 Personal Overtime - - 4,000 4,000 0.37%
E13 Personal Paid Accruals 5,500 1,000 - 6,500 0.61%
E14 Personal Pension 43,644 8,411 - 52,055 4.85%
E15 Personal Tax 21,600 5,600 3,800 31,000 2.89%
E16 Personal Benefits 85,600 26,250 1,100 112,950 10.53% TOTAL PERSONNEL SERVICES 439,344 110,761 53,900 604,005 56.30% OPERATING COSTS:

E20 Materials & Services 140,353 30,050 78,910 249,313 23.24% E50 Finance Charges 21,079 - - 21,079 1.96%
E60 Capital Outlay 198,476 - - 198,476 18.50%
E90 Other Financial Uses - - - - 0.00%
TOTAL MATERIALS & SERVICES 359,908 30,050 78,910 468,868 43.70% TOTAL EXPENDITURES 799,252 140,811 132,810 1,072,873 100.00% TRANSFERS IN:

GF Cost Allocation -

16. Traffic Safety - Vehicle Code -

18. Public Safety Tax -

50. Water (Cost allocation transfer) -
TRANSFERS OUT:
43-42. Streets (Cost allocation transfer) 6,593 7,417 14,010 43-42. Fleet Operations (Cost allocation transfer) 30,014 30,014 63-63. Community Center (Annual share)
TOTAL TRANSFERS (NET) (36,607) - (7,417) (44,024)
TOTAL NET COST COVERED BY GENERAL REVANUES (835,859) (125,811) (114,227) (1,075,897) Percentage of Total Expenditures 81.00% 12.19% 11.07% 100.00% CITY OF RED BLUFF - 2025/2026 ANNUAL BUDGET

GENERAL FUND - PARKS & REC

EXPENDITURES SUMMARY
2026 - 2027 City of Red Bluff Original Budget Page Number 33 FUND 60 - DEPARTMENT 45 PARK MAINTANCE
The City of Red Bluff maintains the grounds and facilities of 9 parks with approximately 90 acres.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

TOTAL REVENUES - - - - -

TRANSFERS IN - - - - -

TOTAL RESOURCES - - - - -

EXPENDITURES -
Personal Salaries 210,033 251,493 277,800 277,800 283,000 Personal Overtime 5,768 2,899 - - -
Personal Paid Accruals 1,634 972 4,000 4,000 5,500
Personal Pension 19,223 28,284 30,766 30,766 43,644
Personal Tax 16,171 19,072 21,400 21,400 21,600
Personal Benefits 78,494 110,572 147,600 115,200 85,600 Materials & Services 98,517 95,421 146,109 146,109 140,353 Finance Charges 17,949 19,470 20,320 20,320 21,079
Capital Outlay - - 23,000 23,000 198,476
Other Financial Uses - - - - -
TOTAL EXPENDITURES 447,791 528,183 670,995 638,595 799,252 TRANSFERS OUT - - - - 36,607
TOTAL REQUIREMENTS 447,791 528,183 670,995 638,595 835,859 CHANGE FUND BALANCE (447,791) (528,183) (670,995) (638,595) (835,859)

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 60 Parks & Recreation - Dept 45 Park Maintenance 2026 - 2027 City of Red Bluff Original Budget Page Number 34 FUND 60 – DEPARTMENT 60 RECREATION
The Recreation department organizes sports leagues and COOL Club activities. The Department also facilitates local organizations and individual use of park facilities.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services 118,556 113,361 18,000 18,000 12,000 Miscellaneous Revenue 4,714 5,575 3,000 3,000 3,000
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 123,270 118,936 21,000 21,000 15,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 123,270 118,936 21,000 21,000 15,000

EXPENDITURES -
Personal Salaries 92,402 83,059 69,000 69,000 69,500
Personal Overtime 1,670 677 - - -
Personal Paid Accruals - - 1,000 1,000 1,000
Personal Pension 3,345 3,607 4,103 4,103 8,411
Personal Tax 7,024 6,152 4,100 4,100 5,600
Personal Benefits 19,143 18,630 32,990 25,890 26,250
Materials & Services 17,500 22,388 30,150 30,150 30,050 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 141,083 134,512 141,343 134,243 140,811

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 141,083 134,512 141,343 134,243 140,811 CHANGE FUND BALANCE (17,814) (15,576) (120,343) (113,243) (125,811)

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 60 Parks & Recreation - Dept 60 Recreation 2026 - 2027 City of Red Bluff Original Budget Page Number 35 FUND 60 – DEPARTMENT 62 SWIMMING POOL
The Swimming Pool department provides beginner, intermediate and advanced swimming lessons to the public. The pool is also available for open swimming.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services 34,403 32,357 26,000 26,000 26,000 Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 34,403 32,357 26,000 26,000 26,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 34,403 32,357 26,000 26,000 26,000

EXPENDITURES -
Personal Salaries 41,515 47,939 45,000 45,000 45,000
Personal Overtime 1,135 1,031 4,000 4,000 4,000
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax 3,263 3,786 3,800 3,800 3,800
Personal Benefits 801 1,025 2,700 2,700 1,100
Materials & Services 66,661 87,519 72,710 72,710 78,910 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 113,374 141,300 128,210 128,210 132,810 TRANSFERS OUT - - - - 7,417
TOTAL REQUIREMENTS 113,374 141,300 128,210 128,210 140,227 CHANGE FUND BALANCE (78,971) (108,943) (102,210) (102,210) (114,227)

CITY OF RED BLUFF

BUDGET COMPARISION
General Fund - Fund 60 Parks & Recreation - Dept 62 Swimming Pool 2026 - 2027 City of Red Bluff Original Budget Page Number 36

GOVERMENTAL FUNDS SECTION
2026 - 2027 City of Red Bluff Original Budget Page Number 37

IMPACT FEES
FUND 21 – DEPARTMENT 42 TRAFFIC CONTROL IMPACT FEES
The Traffic Control Impact Fee is a fund established for payment of actual or estimated costs of a design, upgrade, or improvement of the traffic network, including any required acquisition of land.

FUND 22 – DEPARTMENT 42 FLOOD PROTECTION IMPACT FEES
The Flood Protection Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving the storm drain facilities within the City, including any required acquisition of land.

FUND 23 – DEPARTMENT 31 FIRE PROTECTION IMPACT FEES
The Fire Protection Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving the fire protection facilities and equipment within the City, including any required acquisition of land.

FUND 24 – DEPARTMENT 33 POLICE PROTECTION IMPACT FEES
The Police Protection Impact Fee is a fund established for payment of actual or estimated costs of the police protection facilities and equipment, including any required acquisition of land.

FUND 25 – DEPARTMENT 57 CITY ADMINISTRATION & EQUIPMENT IMPACT FEES The City Administration & Equipment Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving the general municipal facilities within the City, including any required acquisition of land.

FUND 61 – DEPARTMENT 45 PARK & RECREATION IMPACT FEES
The Parks and Recreation Facilities Improvement Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving the parks and recreation facilities within the City, including any required acquisition of land, as well as grading irrigation and turfing costs associated therewith.

FUND 57 – DEPARTMENT 55 AIRPORT IMPACT FEES
The Airport Facilities Fund Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving the municipal airport facilities within the City, including any required acquisition of land.

FUND 48 – DEPARTMENT 43 WASTEWATER FACILITIES IMPACT FEES The Wastewater Facilities Fund Impact Fee are funds established for payment of actual or estimated costs in constructing and improving wastewater recycling facilities within the City, including any required acquisition of land.
2026 - 2027 City of Red Bluff Original Budget Page Number 38 FUND 49 – DEPARTMENT 44 WASTEWATER COLLECTION IMPACT FEES The Wastewater Collection Impact Fee are funds established for payment of actual or estimated costs in constructing and improving the wastewater collection within the City, including any required acquisition of land.

FUND 51 – DEPARTMENT 50 WATER CAPITAL IMPACT FEES
The Water Facilities Fund Impact Fee is a fund established for payment of actual or estimated costs in constructing and improving water supply and distribution facilities within the City, including any required acquisition of land.

IMPACT FEES

21. Traffic
Control
Impact Fees

22. Flood
Protection
Impact

23. Fire
Protection
Impact

24. Police
Protection
Impact

25. City
Admin &
Equip Impact

61. Parks
&
Recreatio

57. Airport
Impact
Fees

48.Waste
Water Capital
Impact Fee

49.Waste Water
Collection
Impact Fee

51.Water
Impact Fee
FUND BALANCE 871,464 248,775 (27,731) 24,132 8,264 29,660 43,564 1,064,818 (239,004) 199,800

REVENUES
Taxes - - - - - - - - - -
Licenses and Permits - - - - - - - - - -
Fines & Forfeitures - - - - - - - - - -
Intergovernmental - - - - - - - - - -
Charges for Current Services - - - - - - - 3,500 3,000 4,000 Miscellaneous Revenue 30,000 3,000 2,000 4,000 500 7,000 - - - - Interest Income 1,000 2,000 - 50 300 250 2,000 8,000 3,000 4,000 Other Fin Sources - - - - - - - - - -
TOTAL REVENUES 31,000 5,000 2,000 4,050 800 7,250 2,000 11,500 6,000 8,000

TRANSFERS IN - - - - - - - - - -
TOTAL RESOURCES 902,464 253,775 (25,731) 28,182 9,064 36,910 45,564 1,076,318 (233,004) 207,800

EXPENDITURES
Personal Salaries - - - - - - - - - -
Personal Overtime - - - - - - - - - -
Personal Paid Accruals - - - - - - - - - -
Personal Pension - - - - - - - - - -
Personal Tax - - - - - - - - - -
Personal Benefits - - - - - - - - - -
Materials & Services 34,551 2,975 3,829 6,029 2,476 11,061 6,228 9,360 11,053 12,512 Finance Charges - - - - - - - - - -
Capital Outlay - 209,303 - - - - 61,200 - - 950,000
Other Financial Uses - - - - - - - - - -
TOTAL EXPENDITURES 34,551 212,278 3,829 6,029 2,476 11,061 67,428 9,360 11,053 962,512

TRANSFERS OUT - - - - - - - - - -
TOTAL REQUIREMENTS 34,551 212,278 3,829 6,029 2,476 11,061 67,428 9,360 11,053 962,512 PROJECTED FUND BALANCE 867,913 41,497 (29,560) 22,153 6,588 25,849 (21,864) 1,066,958 (244,057) (754,712)

CITY OF RED BLUFF

BUDGET SUMMARIES
2026 - 2027 City of Red Bluff Original Budget Page Number 39 PUBLIC WORKS – STREET & FLEET DEPARTMENTS
The public works has 5 special revenue funds: Road Maintenance and Rehabilitation Act Fund, Local Transportation Funds, Special Gas Tax Fund, Regional Surface Transportation Program Fund and Transportation Fund.

39. Road Maint.
& Rehab Act

40. Local
Transportation

41. Special Gas
Tax 42. RSTP/HBP

43. Transportation
Fund Totals
FUND BALANCE 892,035 33,014 28,386 2,069,828 211,689 3,234,952

REVENUES
Taxes - - - - 180,000 180,000
Licenses and Permits - - - - - -
Fines & Forfeitures - - - - - -
Intergovernmental 415,491 174,500 433,136 400,000 3,035,910 4,459,037 Charges for Current Services - - - - - -
Miscellaneous Revenue - - - - - -
Interest Income 500 200 - 3,000 200 3,900
Other Fin Sources - - - - - -
TOTAL REVENUES 415,991 174,700 433,136 403,000 3,216,110 4,642,937 TRANSFERS IN - - 168,208 - 571,953 -
TOTAL RESOURCES 1,308,026 207,714 629,730 2,472,828 3,999,752 7,877,889

EXPENDITURES
Personal Salaries - - 292,000 - 265,500 557,500
Personal Overtime - - 10,000 - - 10,000
Personal Paid Accruals - - 6,000 - 29,100 35,100
Personal Pension - - 23,500 - 38,233 61,733
Personal Tax - - 22,800 - 20,500 43,300
Personal Benefits - - 174,600 - 59,020 233,620
Materials & Services - 292,129 26,800 - 233,420 552,349 Finance Charges - - - - 42,157 42,157
Capital Outlay 453,000 - - - 3,181,350 3,634,350
Other Financial Uses - - - - - -
TOTAL EXPENDITURES 453,000 292,129 555,700 - 3,869,280 5,170,109 TRANSFERS OUT - - - - 168,208 -
TOTAL REQUIREMENTS 453,000 292,129 555,700 - 4,037,488 5,170,109 PROJECTED FUND BALANCE 855,026 (84,415) 74,030 2,472,828 (37,736) 2,707,780

CITY OF RED BLUFF

DEPARTMENTAL BUDGET SUMMARIES
Original Budget 2026/2027
2026 - 2027 City of Red Bluff Original Budget Page Number 40 FUND 39 ROAD MAINTANANCE AND REHAB ACT
Road Maintenance and Rehabilitation Act (RMRA) is for local Streets, roads and other transportation. The tax pass in 2017 and the revenue comes on tax on gas per gallon, it is inflation adjusted, & allocated based on registered vehicles, assessed property valuations and populations Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 110,043 428,084 813,021 813,021 892,035

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 382,523 404,097 388,514 388,514 415,491 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income 6,194 14,058 500 500 500
Other Fin Sources - - - - -
TOTAL REVENUES 388,717 418,155 389,014 389,014 415,991

TRANSFERS IN - - - - -
TOTAL RESOURCES 498,760 846,239 1,202,035 1,202,035 1,308,026

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 70,676 33,218 310,000 310,000 453,000 PROJECTED FUND BALANCE 428,084 813,021 892,035 892,035 855,026

CITY OF RED BLUFF

BUDGET COMPARISION

39. Road Maint. & Rehab Act
2026 - 2027 City of Red Bluff Original Budget Page Number 41 FUND 40 LOCAL TRANSPORTATION
Local Transportation Funds are derived from a ¼ cent general sales tax collected statewide allocated based on population. For counties with less than 500K population the funds may be used for local streets, roads, construction and maintenance.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 206,313.00 214,676 58,323 58,323 33,014

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 284,627 174,347 270,000 270,000 174,500 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income 4,797 2,907 200 200 200
Other Fin Sources - - - - -
TOTAL REVENUES 289,423 177,254 270,200 270,200 174,700

TRANSFERS IN - - - - -
TOTAL RESOURCES 495,736 391,930 328,523 328,523 207,714

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services 281,060 333,607 295,509 295,509 292,129 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 281,060 333,607 295,509 295,509 292,129

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 281,060 333,607 295,509 295,509 292,129 PROJECTED FUND BALANCE 214,676 58,323 33,014 33,014 (84,415)

CITY OF RED BLUFF

BUDGET COMPARISION

40. Local Transportation
2026 - 2027 City of Red Bluff Original Budget Page Number 42 FUND 41 SPECIAL GAS TAX
Special Gas Tax, currently called Highway Users Tax Account (HUTA), is for public streets and highways. The revenue comes on tax on gas per gallon, it is inflation adjusted & allocated based on population.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE (15,660) (0) 6,901 6,901 28,386

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 406,698 417,791 417,977 417,977 433,136 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 406,698 417,791 417,977 417,977 433,136
TRANSFERS IN 50,205 46,988 168,208 168,208 168,208
TOTAL RESOURCES 441,243 464,779 593,086 593,086 629,730

EXPENDITURES
Personal Salaries 264,519 281,256 279,300 279,300 292,000 Personal Overtime 14,191 6,896 10,000 10,000 10,000
Personal Paid Accruals - - - - 6,000
Personal Pension 22,934 27,576 22,300 22,300 23,500
Personal Tax 18,956 20,971 21,500 21,500 22,800
Personal Benefits 120,643 121,179 205,100 205,100 174,600 Materials & Services - - 26,500 26,500 26,800
Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 441,243 457,878 564,700 564,700 555,700

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 441,243 457,878 564,700 564,700 555,700 PROJECTED FUND BALANCE (0) 6,901 28,386 28,386 74,030

CITY OF RED BLUFF

BUDGET COMPARISION

41. Special Gas Tax
2026 - 2027 City of Red Bluff Original Budget Page Number 43 FUND 42 RSTP
Regional Surface Transportation Program (RSTP) is government revenues for eligible projects per Title 23-Section 133(b). RSTP funds originate from the federal excise tax on gasoline per gallon.

The State of California distributes the funds to regional agencies and counties based on population.

Federal Gas tax rates have not changed since 1993.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 726,169 1,182,878 1,666,828 1,666,828 2,069,828

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 432,065 452,399 400,000 400,000 400,000 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income 24,644 31,551 3,000 3,000 3,000
Other Fin Sources - - - - -
TOTAL REVENUES 456,709 483,950 403,000 403,000 403,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 1,182,878 1,666,828 2,069,828 2,069,828 2,472,828

TOTAL EXPENDITURES - - - - -

TRANSFERS OUT - - - - -

TOTAL REQUIREMENTS - - - - -
PROJECTED FUND BALANCE 1,182,878 1,666,828 2,069,828 2,069,828 2,472,828

CITY OF RED BLUFF

BUDGET COMPARISION

42. RSTP/HBP
2026 - 2027 City of Red Bluff Original Budget Page Number 44 FUND 43 TRANSPORTATION
The Transportation Fund receives it’s funds from tipping fees from garbage collection and transfers in. The Fund has two departments: Streets and Fleet. The Streets department receives a transfer in from various departments in the city relating to their use of the Streets. The Fleet department receives a cost allocation based on expenditures related to maintaining that fleet.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 168,553 225,044 333,537 333,537 211,689

REVENUES
Taxes 127,790 165,070 160,000 160,000 180,000
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - 3,035,910
Charges for Current Services - - - - -
Miscellaneous Revenue 13,725 8,907 - - -
Interest Income (1,494) 224 200 200 200
Other Fin Sources - - - - -
TOTAL REVENUES 140,021 174,201 160,200 160,200 3,216,110 TRANSFERS IN 461,728 539,205 556,025 556,025 571,953
TOTAL RESOURCES 770,302 938,449 1,049,762 1,049,762 3,999,752

EXPENDITURES
Personal Salaries 154,267 189,528 251,400 251,400 265,500 Personal Overtime 296 - - - -
Personal Paid Accruals - - 8,200 8,200 29,100
Personal Pension 15,271 23,869 23,900 23,900 38,233
Personal Tax 11,926 14,669 19,300 19,300 20,500
Personal Benefits 56,791 66,091 78,220 78,220 59,020
Materials & Services 117,454 138,055 216,285 216,285 233,420 Finance Charges 35,899 38,940 40,638 40,638 42,157
Capital Outlay 103,149 86,774 31,922 31,922 3,181,350
Other Financial Uses - - - - -
TOTAL EXPENDITURES 495,053 557,925 669,865 669,865 3,869,280 TRANSFERS OUT 50,205 46,988 168,208 168,208 168,208
TOTAL REQUIREMENTS 545,258 604,913 838,073 838,073 4,037,488 PROJECTED FUND BALANCE 225,044 333,537 211,689 211,689 (37,736)

CITY OF RED BLUFF

BUDGET COMPARISION

43. Transportation
2026 - 2027 City of Red Bluff Original Budget Page Number 45

PROGRAM INCOME/GRANTS DEPARTMENTS
These funds account for major grants from State and Federal Governments. The City currently has an active grant for the Red Bluff River Park Improvement Project.

70. CDBG
Grants /Program
Income 71. Grants

72. HOME
Grants /Program
Income
Fund Totals
FUND BALANCE 136,312 (207,963) 3,723,991 3,652,341

REVENUES
Taxes - - - -
Licenses and Permits - - - -
Fines & Forfeitures - - - -
Intergovernmental - 2,685,000 - 2,685,000
Charges for Current Services - - - -
Miscellaneous Revenue - - - -
Interest Income - - 500 500
Other Fin Sources - - - -
TOTAL REVENUES - 2,685,000 500 2,685,500

TRANSFERS IN - - - -
TOTAL RESOURCES 136,312 2,477,037 3,724,491 6,337,841

EXPENDITURES
Personal Salaries - - - -
Personal Overtime - - - -
Personal Paid Accruals - - - -
Personal Pension - - - -
Personal Tax - - - -
Personal Benefits - - - -
Materials & Services 30,000 5,000 13,000 48,000
Finance Charges - - - -
Capital Outlay - 2,680,000 - 2,680,000
Other Financial Uses - - - -
TOTAL EXPENDITURES 30,000 2,685,000 13,000 2,728,000

TRANSFERS OUT - - - -
TOTAL REQUIREMENTS 30,000 2,685,000 13,000 2,728,000
PROJECTED FUND BALANCE 106,312 (207,963) 3,711,491 3,609,841

CITY OF RED BLUFF

DEPARTMENTAL BUDGET SUMMARIES
Original Budget 2026/2027
2026 - 2027 City of Red Bluff Original Budget Page Number 46 FUND 70 CDBG GRANTS/PROGRAM INCOME
This fund accounts for activities done under CDBG grants. The City has no active grants but maintains loans receivable under legacy grants. Fund 70 is part of the grants/program income fund and is blended with Fund 72 for the annual comprehensive financial statement.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
Reserved for Loans 152,561 36,258 36,258 36,258 36,258
Unreserved 69,526 159,143 130,054 130,054 100,054
FUND BALANCE 222,087 195,401 166,312 166,312 136,312

TRANSFERS IN - - - - -
TOTAL RESOURCES 225,222 198,406 166,312 166,312 136,312

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services 10,519 19,634 30,000 30,000 30,000 Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 10,519 19,634 30,000 30,000 30,000
TRANSFERS OUT 19,302 12,460 - - -
TOTAL REQUIREMENTS 29,822 32,094 30,000 30,000 30,000
PROJECTED FUND BALANCE 195,401 166,312 136,312 136,312 106,312

CITY OF RED BLUFF

BUDGET COMPARISION

70. CDBG Grants /Program Income
2026 - 2027 City of Red Bluff Original Budget Page Number 47 FUND 71 OTHER GRANTS
This fund accounts for revenues and expenditures restricted for grant use by the State and Federal Governments.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE (187,952) (346,731) (207,963) (207,963) (207,963)

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 5,000 325,500 3,005,000 3,005,000 2,685,000 Charges for Current Services - - - - -
Miscellaneous Revenue - - - - -
Interest Income (1,029) - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 3,971 325,500 3,005,000 3,005,000 2,685,000

TRANSFERS IN - - - - -
TOTAL RESOURCES (183,981) (21,231) 2,797,037 2,797,037 2,477,037

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 162,750 186,732 3,005,000 3,005,000 2,685,000 PROJECTED FUND BALANCE (346,731) (207,963) (207,963) (207,963) (207,963)

CITY OF RED BLUFF

BUDGET COMPARISION

71. Grants
2026 - 2027 City of Red Bluff Original Budget Page Number 48 FUND 72 HOME GRANTS & PROGRAM INCOME
This fund accounts for activities done under HCD HOME grants. The City has no active grants but maintains loans receivable under legacy grants. Fund 72 is part of the grants/program income fund and is blended with Fund 70 for annual comprehensive financial statement.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
Reserved for Loans 3,290,338 3,282,288 3,282,288 3,282,288 3,282,288 Unreserved 406,157 432,999 454,203 454,203 441,703
FUND BALANCE 3,696,495 3,715,287 3,736,491 3,736,491 3,723,991

TRANSFERS IN - - - - -
TOTAL RESOURCES 3,707,235 3,725,898 3,736,991 3,736,991 3,724,491

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services 11,250 1,866 13,000 13,000 13,000
Finance Charges - - - - -
Capital Outlay - - - - -
Other Financial Uses - - - - -
TOTAL EXPENDITURES 11,250 1,866 13,000 13,000 13,000
TRANSFERS OUT (19,302) (12,460) - - -
TOTAL REQUIREMENTS (8,052) (10,594) 13,000 13,000 13,000 PROJECTED FUND BALANCE 3,715,287 3,736,491 3,723,991 3,723,991 3,711,491

CITY OF RED BLUFF

BUDGET COMPARISION

72. HOME Grants /Program Income
2026 - 2027 City of Red Bluff Original Budget Page Number 49

OTHER FUNDS
FUND 15 TRANSPORTATION CITY DESIGN
This fund accounts for revenue and expenditures for City design/development of streets.

FUND 17 PEG FEES
This fund accounts for revenues and expenditures restricted for promoting public, education, and governmental television programming.

FUND 19 WWTP CAPITAL FUND
This fund accounts for revenues and expenditures for capital improvements of the wastewater treatment plant.

FUND 26 MEADOW BROOKS CAPITAL PROJECTS
This fund accounts for revenues and expenditures restricted for repairs and maintenance of Meadowbrook Street.

FUND 29 ASSET FORFEITURE
This fund accounts for the seizure of funds by police officers.

FUND 31 SB 1186
This fund accounts for revenues and expenditures restricted for use as stated in California Senate Bill 1186, for the purpose of increasing disability access and compliance with construction-related accessibility requirements for commercial businesses.

FUND 16 TRAFFIC SAFETY
This fund accounts for revenues and expenditures restricted for traffic safety improvement by police.

FUND 18 PUBLIC SAFETY
This fund accounts for the revenues and expenditures restricted for public safety by police and fire.
2026 - 2027 City of Red Bluff Original Budget Page Number 50

OTHER FUNDS

15. Transportation

17. PEG
Fees

19. WWTP
Capital
Fund

26. Meadow
Brook

29. Asset
Forfeiture
Fund

31. SB
1186 Fund

16. Traffic
Safety

18. Public
Safety
FUND BALANCE 16,372 241,468 386,093 46,512 2,308 54,103 3,376 24,402

REVENUES
Taxes - - - - - - - 140,000
Licenses and Permits - - - - - - - -
Fines & Forfeitures - - - - - - 26,320 -
Intergovernmental - - - - - - - -
Charges for Current Services - - - - - - - -
Miscellaneous Revenue - - - - - - - -
Interest Income 100 1,500 3,000 200 - - 35 2,000
Other Fin Sources - - - - - - - -
TOTAL REVENUES 100 1,500 3,000 200 - - 26,355 142,000

TRANSFERS IN - - - - - - - -
TOTAL RESOURCES 16,472 242,968 389,093 46,712 2,308 54,103 29,731 166,402

EXPENDITURES BY DEPARTMENT
Personal Salaries - - - - - - - -
Personal Overtime - - - - - - - -
Personal Paid Accruals - - - - - - - -
Personal Pension - - - - - - - -
Personal Tax - - - - - - - -
Personal Benefits - - - - - - - -
Materials & Services - - 12,000 48,312 - - - -
Finance Charges - - - - - - - -
Capital Outlay - 230,718 200,000 - - - - -
Other Financial Uses - - - - - - - -
TOTAL EXPENDITURES - 230,718 212,000 48,312 - - - -
TRANSFERS OUT - - - - - - 29,731 166,402
TOTAL REQUIREMENTS - 230,718 212,000 48,312 - - 29,731 166,402 PROJECTED FUND BALANCE 16,472 12,250 177,093 (1,600) 2,308 54,103 - -

CITY OF RED BLUFF

BUDGET SUMMARIES
2026 - 2027 City of Red Bluff Original Budget Page Number 51

ENTERPRISE FUND SECTION
2026 - 2027 City of Red Bluff Original Budget Page Number 52 FUND 20 COMMUNITY DEVELOPMENT
• Planning Services assist property owners, developers, and the public in matters related to the use and development of private property.
• Code Compliance to enforcement of State laws and local ordinances to correct violations and reduce hazards that create bright and adversely affect the quality of life of residents. • Building Permit Services to maintain thorough plan review, building inspection to safeguard the public health, safety, and general welfare of the community.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 270,118 52,829 (572,580) (572,580) (1,023,950) Change in Accounting principle (22,225)

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 215,736 9,264 - - -
Charges for Current Services 291,578 346,915 493,500 493,500 493,500 Miscellaneous Revenue - - - - -
Interest Income 20,516 5,599 2,500 2,500 500
Other Fin Sources - - - - -
TOTAL REVENUES 527,830 361,778 496,000 496,000 494,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 797,948 392,382 (76,580) (76,580) (529,950)

EXPENDITURES
Personal Salaries 250,029 292,961 487,200 487,200 468,500 Personal Overtime - - - - -
Personal Paid Accruals 5,905 7,279 5,000 5,000 9,000
Personal Pension 59,824 43,578 29,912 29,912 69,144
Personal Tax 18,798 21,260 24,300 24,300 35,800
Personal Benefits 46,648 50,856 64,300 64,300 77,250
Materials & Services 92,523 303,241 136,156 136,156 135,349 Finance Charges 8,477 9,182 5,894 5,894 5,674
Capital Outlay 95,032 22,328 12,000 12,000 1,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES 577,237 750,687 764,762 764,762 801,717 TRANSFERS OUT 167,882 214,276 182,608 182,608 297,500
TOTAL REQUIREMENTS 745,119 964,962 947,370 947,370 1,099,217 PROJECTED FUND BALANCE 52,829 (572,580) (1,023,950) (1,023,950) (1,629,167)

CITY OF RED BLUFF

BUDGET COMPARISION

20. Community Development
2026 - 2027 City of Red Bluff Original Budget Page Number 53

WASTE WATER FUND
The Wastewater Division at the City of Red Bluff is responsible for treating all the wastewater collected in the city along with maintaining the infrastructure necessary to collect and transport sewage to the Wastewater Treatment Plant. The Revenue funding the Wastewater Fund comes from utility bills paid by users.

45. Waste
Water Operating

46. Waste
Water Facilities

47. Waste
Water Collection
Waste Water
Fund Totals
FUND BALANCE (12,825,100) 8,248,165 2,409,448 (2,167,487)

REVENUES
Taxes - - - -
Licenses and Permits - - - -
Fines & Forfeitures - - - -
Intergovernmental - - - -
Charges for Current Services 2,205,000 350,000 260,000 2,815,000 Miscellaneous Revenue - - - -
Interest Income - 22,000 15,000 37,000
Other Fin Sources - - - -
TOTAL REVENUES 2,205,000 372,000 275,000 2,852,000

TRANSFERS IN - - - -
TOTAL RESOURCES (10,620,100) 8,620,165 2,684,448 684,513

EXPENDITURES
Personal Salaries 829,500 - - 829,500
Personal Overtime 20,000 - - 20,000
Personal Paid Accruals 42,500 - - 42,500
Personal Pension 201,110 - - 201,110
Personal Tax 63,500 - - 63,500
Personal Benefits 269,260 - - 269,260
Materials & Services 2,948,051 30,000 - 2,978,051
Finance Charges 22,693 - - 22,693
Capital Outlay 802,400 205,000 1,200,000 2,207,400
Other Financial Uses - - - -
TOTAL EXPENDITURES 5,199,014 235,000 1,200,000 6,634,014 TRANSFERS OUT 653,255 11,752 229,948 894,955
TOTAL REQUIREMENTS 5,852,269 246,752 1,429,948 7,528,969 PROJECTED FUND BALANCE (16,472,369) 8,373,413 1,254,500 (6,844,456)

CITY OF RED BLUFF

BUDGET COMBINING SUMMARY
Original Budget 2026/2027
2026 - 2027 City of Red Bluff Original Budget Page Number 54 FUND 45 WASTEWATER OPERATING
Fund 45, wastewater operating, is responsible for maintenance and repair of over 60 miles of sewer and 14 sewage lift stations. The staff participates in the voluntary certification program offered by the California Water Environment Association. The types of work performed consist of rodding and flushing sewer lines along with TV inspection of lines to locate areas that need repair or to precisely locate underground connections. Staff is also responsible for monitoring and regular maintenance of the 14 sewage lift stations. The Wastewater Treatment Plan (WWTP) is operated under contract by a third party.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE (3,791,996) (6,442,192) (9,392,061) (9,392,061) (12,825,100) Change in Accounting principle (40,580)

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 37,208 - - - -
Charges for Current Services 2,302,171 2,330,568 2,205,000 2,205,000 2,205,000 Miscellaneous Revenue - - - - -
Interest Income (147,195) (6,489) - - -
Other Fin Sources - - - - -
TOTAL REVENUES 2,192,183 2,324,078 2,205,000 2,205,000 2,205,000

TRANSFERS IN - - - - -
TOTAL RESOURCES (1,599,813) (4,158,694) (7,187,061) (7,187,061) (10,620,100)

EXPENDITURES
Personal Salaries 650,316 745,566 864,975 864,975 829,500 Personal Overtime 26,527 43,075 20,000 20,000 20,000
Personal Paid Accruals 8,669 36,162 10,000 10,000 42,500 Personal Pension 201,523 190,377 120,058 120,058 201,110 Personal Tax 49,459 57,073 62,900 62,900 63,500
Personal Benefits 255,972 260,945 353,090 353,090 269,260 Materials & Services 2,398,387 2,721,830 2,828,418 2,828,418 2,948,051 Finance Charges 24,747 24,270 23,577 23,577 22,693
Capital Outlay 684,402 496,995 790,000 790,000 802,400
Other Financial Uses - - - - -
TOTAL EXPENDITURES 4,300,002 4,576,293 5,073,018 5,073,018 5,199,014 TRANSFERS OUT 542,377 657,074 565,021 565,021 653,255
TOTAL REQUIREMENTS 4,842,379 5,233,367 5,638,039 5,638,039 5,852,269 PROJECTED FUND BALANCE (6,442,192) (9,392,061) (12,825,100) (12,825,100) (16,472,369)

CITY OF RED BLUFF

BUDGET COMPARISION

45. Waste Water Operating
2026 - 2027 City of Red Bluff Original Budget Page Number 55 FUND 46 WASTEWATER FACILITIES
Fund 46, wastewater facilities, is responsible for capital improvements of the wastewater treatment plant.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 7,017,594 7,576,617 8,130,500 8,130,500 8,248,165

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services 368,365 371,298 350,000 350,000 350,000 Miscellaneous Revenue - - - - -
Interest Income 190,658 191,478 22,000 22,000 22,000
Other Fin Sources - - - - -
TOTAL REVENUES 559,023 562,776 372,000 372,000 372,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 7,576,617 8,139,393 8,502,500 8,502,500 8,620,165

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services - 7,894 30,000 30,000 30,000
Finance Charges - - - - -
Capital Outlay - - 205,000 205,000 205,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES - 7,894 235,000 235,000 235,000
TRANSFERS OUT - 999 19,335 19,335 11,752
TOTAL REQUIREMENTS - 8,893 254,335 254,335 246,752
PROJECTED FUND BALANCE 7,576,617 8,130,500 8,248,165 8,248,165 8,373,413

CITY OF RED BLUFF

BUDGET COMPARISION

46. Waste Water Facilities
2026 - 2027 City of Red Bluff Original Budget Page Number 56 FUND 47 WASTEWATER COLLECTIONS
Fund 47, wastewater collections, is responsible for capital improvements of over 60 miles of sewer and 14 sewage lift stations.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 3,428,281 3,746,251 3,822,692 3,822,692 2,409,448

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental - - - - -
Charges for Current Services 253,451 258,704 260,000 260,000 260,000 Miscellaneous Revenue - - - - -
Interest Income 87,198 90,303 15,000 15,000 15,000
Other Fin Sources - - - - -
TOTAL REVENUES 340,649 349,008 275,000 275,000 275,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 3,768,930 4,095,259 4,097,692 4,097,692 2,684,448

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services (375) 18,121 - - -
Finance Charges 563 525 - - -
Capital Outlay 11,778 240,848 1,550,000 1,550,000 1,200,000 Other Financial Uses - - - - -
TOTAL EXPENDITURES 11,966 259,494 1,550,000 1,550,000 1,200,000 TRANSFERS OUT 10,713 13,072 138,244 138,244 229,948
TOTAL REQUIREMENTS 22,679 272,567 1,688,244 1,688,244 1,429,948 PROJECTED FUND BALANCE 3,746,251 3,822,692 2,409,448 2,409,448 1,254,500

CITY OF RED BLUFF

BUDGET COMPARISION

47. Waste Water Collection
2026 - 2027 City of Red Bluff Original Budget Page Number 57

WATER FUND
The City of Red Bluff operates a public water system under a permit issued by the State Water Resource Control Board. The Revenue funding the Water Fund comes from utility bills paid by users.

50. Water
Operating

52. Water
Facilities
Water Fund
Totals
FUND BALANCE 5,711,662 3,657,022 9,368,685

REVENUES
Taxes - - -
Licenses and Permits - - -
Fines & Forfeitures - - -
Intergovernmental - - -
Charges for Current Services 1,650,000 620,000 2,270,000 Miscellaneous Revenue - - -
Interest Income 50,000 35,000 85,000
Other Fin Sources - - -
TOTAL REVENUES 1,700,000 655,000 2,355,000

TRANSFERS IN - - -
TOTAL RESOURCES 7,411,662 4,312,022 11,723,685

EXPENDITURES
Personal Salaries 777,000 - 777,000
Personal Overtime 30,000 - 30,000
Personal Paid Accruals 15,000 - 15,000
Personal Pension 167,110 - 167,110
Personal Tax 59,500 - 59,500
Personal Benefits 247,190 - 247,190
Materials & Services 1,441,023 243,558 1,684,581
Finance Charges 22,693 - 22,693
Capital Outlay 1,598,028 630,353 2,228,381
Other Financial Uses - - -
TOTAL EXPENDITURES 4,357,544 873,911 5,231,455
TRANSFERS OUT 686,598 105,911 792,509
TOTAL REQUIREMENTS 5,044,142 979,822 6,023,964
PROJECTED FUND BALANCE 2,367,521 3,332,200 5,699,721

CITY OF RED BLUFF

BUDGET COMBINING SUMMARY
Original Budget 2026/2027
2026 - 2027 City of Red Bluff Original Budget Page Number 58 FUND 50 WATER OPERATING
Fund 50 contains the Water Operating Department of the Water Fund. This Department monitors and controls water through the system, connects & disconnects users, and prepares billing for services.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 11,448,802 9,951,376 8,164,667 8,164,667 5,711,662 Change in Accounting principle (25,758)

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 30,420 - - - -
Charges for Current Services 1,659,244 1,655,818 1,650,000 1,650,000 1,650,000 Miscellaneous Revenue - - - - -
Interest Income 170,091 100,186 50,000 50,000 50,000
Other Fin Sources - - - - -
TOTAL REVENUES 1,859,755 1,756,003 1,700,000 1,700,000 1,700,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 13,308,557 11,681,621 9,864,667 9,864,667 7,411,662

EXPENDITURES
Personal Salaries 637,076 701,212 803,375 803,375 777,000 Personal Overtime 36,189 40,139 30,000 30,000 30,000
Personal Paid Accruals 8,479 50,789 12,000 12,000 15,000 Personal Pension 193,920 185,079 106,800 106,800 167,110 Personal Tax 47,683 53,606 58,400 58,400 59,500
Personal Benefits 263,307 252,688 356,570 356,570 247,190 Materials & Services 1,068,506 1,258,100 1,491,925 1,491,925 1,441,023 Finance Charges 24,747 24,270 23,577 23,577 22,693
Capital Outlay 575,010 420,656 752,878 752,878 1,598,028 Other Financial Uses - - - - -
TOTAL EXPENDITURES 2,854,917 2,986,537 3,635,525 3,635,525 4,357,544 TRANSFERS OUT 502,264 530,416 517,480 517,480 686,598
TOTAL REQUIREMENTS 3,357,181 3,516,954 4,153,005 4,153,005 5,044,142 PROJECTED FUND BALANCE 9,951,376 8,164,667 5,711,662 5,711,662 2,367,521

CITY OF RED BLUFF

BUDGET COMPARISION

50. Water Operating
2026 - 2027 City of Red Bluff Original Budget Page Number 59 FUND 52 WATER FACILITIES
Fund 52 contains the Water Facilities Department of the Water Fund. This Department funds the maintenance and repair of the 11 wells, varying in depth from 250' to 625' and varying in capacity from 480 to 2,400 gallons per minute and two 3-million-gallon water storage tanks.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 2,913,998 3,630,300 4,021,527 4,021,527 3,657,022

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 69,528 - - - -
Charges for Current Services 587,963 588,986 620,000 620,000 620,000 Miscellaneous Revenue - - - - -
Interest Income 68,229 88,245 35,000 35,000 35,000
Other Fin Sources - - - - -
TOTAL REVENUES 725,720 677,230 655,000 655,000 655,000

TRANSFERS IN - - - - -
TOTAL RESOURCES 3,639,718 4,307,530 4,676,527 4,676,527 4,312,022

EXPENDITURES
Personal Salaries - - - - -
Personal Overtime - - - - -
Personal Paid Accruals - - - - -
Personal Pension - - - - -
Personal Tax - - - - -
Personal Benefits - - - - -
Materials & Services (280) 31,714 182,000 182,000 243,558 Finance Charges 428 392 - - -
Capital Outlay 9,270 210,408 725,000 725,000 630,353
Other Financial Uses - - - - -
TOTAL EXPENDITURES 9,418 242,513 907,000 907,000 873,911 TRANSFERS OUT - 43,490 112,505 112,505 105,911
TOTAL REQUIREMENTS 9,418 286,003 1,019,505 1,019,505 979,822 PROJECTED FUND BALANCE 3,630,300 4,021,527 3,657,022 3,657,022 3,332,200

CITY OF RED BLUFF

BUDGET COMPARISION

52. Water Facilities
2026 - 2027 City of Red Bluff Original Budget Page Number 60 FUND 55 AIRPORT
The Red Bluff Municipal Airport is owned by the City of Red Bluff and operated by our Fixed Base Operator, Cardan Aircraft Services. The Revenue funding the Airport comes from business property tax on Airport business, grants, and rental of airport facilities.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE 2,642,771 2,836,422 4,050,636 4,050,636 1,729,211

REVENUES
Taxes 179,260 226,795 127,380 127,380 291,492
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 206,478 1,117,693 787,000 787,000 764,000 Charges for Current Services 130,674 199,186 114,075 114,075 181,075 Miscellaneous Revenue - - - - -
Interest Income 16,701 16,983 - - -
Other Fin Sources - - - - -
TOTAL REVENUES 533,113 1,560,657 1,028,455 1,028,455 1,236,567

TRANSFERS IN - - - - -
TOTAL RESOURCES 3,175,884 4,397,079 5,079,091 5,079,091 2,965,778

EXPENDITURES
Personal Salaries - - 13,000 13,000 14,000
Personal Overtime - - - - -
Personal Paid Accruals - 4,242 - - 300
Personal Pension - - 1,000 1,000 1,541
Personal Tax - - 1,000 1,000 1,100
Personal Benefits - (206) 2,795 2,795 3,040
Materials & Services 82,286 110,659 212,906 212,906 182,032 Finance Charges - - - - -
Capital Outlay 161,887 163,253 2,816,806 2,816,806 1,216,522 Other Financial Uses - - - - -
TOTAL EXPENDITURES 244,174 277,948 3,047,507 3,047,507 1,418,535 TRANSFERS OUT 95,289 68,495 302,374 302,374 153,098
TOTAL REQUIREMENTS 339,463 346,442 3,349,881 3,349,881 1,571,633 PROJECTED FUND BALANCE 2,836,422 4,050,636 1,729,211 1,729,211 1,394,145

CITY OF RED BLUFF

BUDGET COMPARISION

55. Airport Fund
2026 - 2027 City of Red Bluff Original Budget Page Number 61 FUND 63 COMMUNITY CENTER
The Community Center operates under a cost sharing agreement with the County of Tehama. The Community Center has facilities for convention centers, senior center, and recreation activities. Rooms are available to rent for public use.

Actual
2023/2024
Actual
2024/2025
Estimated
Budget
2025/2026
Estimated
Actual
2025/2026
Original Budget
2026/2027
FUND BALANCE (362,824) (364,214) (405,565) (405,565) (405,565) Change in Accounting principle (41,353)

REVENUES
Taxes - - - - -
Licenses and Permits - - - - -
Fines & Forfeitures - - - - -
Intergovernmental 197,144 241,247 305,452 305,452 276,509 Charges for Current Services 75,717 128,229 74,000 74,000 84,000 Miscellaneous Revenue 6,122 6,898 4,800 4,800 4,800
Interest Income - - - - -
Other Fin Sources - - - - -
TOTAL REVENUES 278,983 376,374 384,252 384,252 365,309
TRANSFERS IN 235,937 251,506 305,452 305,452 282,509
TOTAL RESOURCES 152,096 222,313 284,139 284,139 242,253

EXPENDITURES
Personal Salaries 212,520 233,046 272,100 272,100 259,300 Personal Overtime 949 430 1,000 1,000 1,000
Personal Paid Accruals 1,393 14,174 - - 10,700
Personal Pension 73,516 81,247 34,600 34,600 68,454
Personal Tax 16,040 17,447 17,900 17,900 20,000
Personal Benefits 43,667 82,628 63,430 63,430 74,480
Materials & Services 159,862 190,727 200,780 200,780 204,210 Finance Charges 6,187 6,147 5,894 5,894 5,674
Capital Outlay 2,175 2,032 94,000 94,000 4,000
Other Financial Uses - - - - -
TOTAL EXPENDITURES 516,309 627,878 689,704 689,704 647,818

TRANSFERS OUT - - - - -
TOTAL REQUIREMENTS 516,309 627,878 689,704 689,704 647,818 PROJECTED FUND BALANCE (364,214) (405,565) (405,565) (405,565) (405,565)

CITY OF RED BLUFF

BUDGET COMPARISION

63. Community Center
2026 - 2027 City of Red Bluff Original Budget Page Number 62

APPENDICES
2026 - 2027 City of Red Bluff Original Budget Page Number 63 Budget Analysis
The Budget Analysis Report compares the phases of budget figures of a budget year with the adopted, estimated actual and actual amounts of the fiscal year prior to the budget year. The report also displays the actual amount of the fiscal year two years prior to the budget year. The report page breaks at every fund with the name of the fund listed in the first row. Then it is sorted by department, account type, and then account.

The City produces a baseline budget that starts with last year’s reoccurring activities and adjusts them for contractual increases and inflation adjustments. The baseline budget is reviewed with the budget committee and once approved becomes the requested budget in the accounting software.

The Budget Committee then meets with the department heads reviewing any project, capital asset, and contracts additions or deletions. Once approved by the Budget Committee the department requests become the proposed budget in the accounting software.

The Budget Committee then meets to review a draft budget. The Budget Committee may approve additional changes they see fit to adjust. Once approved by the Budget Committee the Budget Committee changes becomes the approved budget in the accounting software. 2026 - 2027 City of Red Bluff Original Budget Page Number 64 General Ledger
User: [email protected]
Fiscal Year:

Printed: 06/04/2026 - 3:51PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
10 General Fund
F10 Fund Balance

0.00 0.00 0.00 0.00 500000-0100 Fund Balance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 500900-0100 Reserved Fund Balance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND BALANCES TOTALS: 0.00 0.00 0.00 0.00 0.00 10 General Rev
R10 Taxes
7,053,803.74 6,682,840.84 6,433,177.00 -6,433,177.00 611100-0010 Sales Tax 0.00 6,470,177.00 6,470,177.00 6,493,000.00 6,493,000.00 2,162,695.51 2,281,881.23 2,309,330.00 -2,309,330.00 612200-0010 Property Tax - General 0.00 2,406,759.00 2,406,759.00 2,406,759.00 2,406,759.00 1,256,249.40 1,381,905.62 1,400,000.00 -1,400,000.00 613300-0040 Motel Tax 0.00 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00 515,694.04 550,889.40 520,000.00 -520,000.00 614400-0030 Franchise Tax 0.00 555,000.00 555,000.00 555,000.00 555,000.00 27,768.97 35,675.66 45,900.00 -45,900.00 618150-0020 Property Transfer Tax 0.00 40,000.00 40,000.00 40,000.00 40,000.00 263,684.99 285,441.10 300,000.00 -300,000.00 618150-0060 Public Benefit Fee Cannabis 0.00 300,000.00 300,000.00 300,000.00 300,000.00 15,322.88 12,300.00 0.00 0.00 618800-0050 Downtown Business Impr 0.00 0.00 0.00 0.00 0.00 11,295,219.53 11,230,933.85 11,008,407.00 (11,008,407.00) Taxes Totals: 0.00 11,171,936.00 11,171,936.00 11,194,759.00 11,194,759.00 R20 Licenses and Permits
447,377.41 421,041.98 450,000.00 -450,000.00 620200-0010 Business Licenses 0.00 450,000.00 450,000.00 450,000.00 450,000.00

20.00 20.00 20.00 -20.00 620200-0050 Bingo Licenses 0.00 20.00 20.00 20.00 20.00 219.00 73.00 200.00 -200.00 620200-0070 Pawn Dealer Licenses 0.00 200.00 200.00 200.00 200.00 447,616.41 421,134.98 450,220.00 (450,220.00) Licenses and Permits Totals: 0.00 450,220.00 450,220.00 450,220.00 450,220.00 R40 Intergovernmental
1,775,510.38 1,835,970.82 1,866,000.00 -1,866,000.00 650000-0010 Motor Vehicle Licenses 0.00 1,948,416.00 1,948,416.00 1,948,416.00 1,948,416.00

0.00 0.00 0.00 0.00 650000-0020 Abandoned Vehicle Abateme 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 1
2026 - 2027 City of Red Bluff Original Budget Page Number 65 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 133.00 0.00 0.00 650000-0050 State Mandated Cost Reimb 0.00 0.00 0.00 0.00 0.00 1,775,510.38 1,836,103.82 1,866,000.00 (1,866,000.00) Intergovernmental Totals: 0.00 1,948,416.00 1,948,416.00 1,948,416.00 1,948,416.00 R60 Miscellaneous Revenue
37,133.55 12,014.51 25,000.00 -25,000.00 670000-0030 Misc Income & Refunds 0.00 21,000.00 21,000.00 21,000.00 21,000.00 37,133.55 12,014.51 25,000.00 (25,000.00) Miscellaneous Revenue Totals: 0.00 21,000.00 21,000.00 21,000.00 21,000.00 R85 Interest Income
703,045.71 657,692.67 90,000.00 -90,000.00 640000-0010 Interest Income 0.00 60,000.00 60,000.00 60,000.00 60,000.00 703,045.71 657,692.67 90,000.00 (90,000.00) Interest Income Totals: 0.00 60,000.00 60,000.00 60,000.00 60,000.00 14,258,525.58 14,157,879.83 13,439,627.00 (13,439,627.00) REVENUES TOTALS: 0.00 13,651,572.00 13,651,572.00 13,674,395.00 13,674,395.00 14,258,525.58 14,157,879.83 13,439,627.00 (13,439,627.00) DEPARTMENT REVENUES 0.00 13,651,572.00 13,651,572.00 13,674,395.00 13,674,395.00

0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00 14,258,525.58 14,157,879.83 13,439,627.00 (13,439,627.00) General Rev Totals: 0.00 13,651,572.00 13,651,572.00 13,674,395.00 13,674,395.00 11 City Council
E10 Personal Salaries

60.00 26,626.00 57,000.00 57,000.00 710150-0100 Temporary-Part Time Emp 0.00 57,000.00 57,000.00 57,000.00 57,000.00

60.00 26,626.00 57,000.00 57,000.00 Personal Salaries Totals: 0.00 57,000.00 57,000.00 57,000.00 57,000.00 E14 Personal Pension

0.96 1,040.34 2,800.00 2,800.00 710410-0100 Pers - Employer Share 0.00 2,800.00 2,800.00 2,800.00 2,800.00

0.60 73.88 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00

1.56 1,114.22 2,800.00 2,800.00 Personal Pension Totals: 0.00 2,800.00 2,800.00 2,800.00 2,800.00 E15 Personal Tax

3.60 1,508.66 3,600.00 3,600.00 710510-0100 Social Security 0.00 3,600.00 3,600.00 3,600.00 3,600.00

0.60 352.85 850.00 850.00 710520-0200 Medicare 0.00 850.00 850.00 850.00 850.00

4.20 1,861.51 4,450.00 4,450.00 Personal Tax Totals: 0.00 4,450.00 4,450.00 4,450.00 4,450.00 E16 Personal Benefits
41,482.98 31,103.06 56,000.00 30,000.00 710610-0100 Health Insurance 0.00 56,000.00 56,000.00 56,000.00 56,000.00

0.57 455.10 450.00 450.00 710720-0100 Worker's Compensation Ins 0.00 450.00 450.00 175.00 175.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 2
2026 - 2027 City of Red Bluff Original Budget Page Number 66 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 350.00 350.00 710740-0100 Other Employee Benefits 0.00 350.00 350.00 350.00 350.00 41,483.55 31,558.16 56,800.00 30,800.00 Personal Benefits Totals: 0.00 56,800.00 56,800.00 56,525.00 56,525.00 E20 Materials & Services

0.00 0.00 0.00 0.00 720220-0100 Communications 0.00 0.00 0.00 0.00 0.00 236.66 0.00 0.00 0.00 720230-0100 Advertising & Printing 0.00 0.00 0.00 0.00 0.00

2.10 5.21 240.00 240.00 720240-0100 Office Supplies 0.00 240.00 240.00 240.00 240.00

0.00 0.00 0.00 0.00 720245-0100 Dues & Subscriptions 0.00 0.00 0.00 0.00 0.00 3,655.11 1,963.37 2,500.00 2,500.00 720250-0100 Tuition Reimb & Training 0.00 2,500.00 2,500.00 2,500.00 2,500.00

0.00 0.00 0.00 0.00 720280-0100 Outside Equip Maintenance 0.00 0.00 0.00 0.00 0.00

5.16 18.26 2,000.00 2,000.00 720310-0100 Rent & Leases 0.00 2,000.00 2,000.00 2,000.00 2,000.00 365.14 284.65 100.00 100.00 720330-0100 Spec Supplies & Services 0.00 100.00 100.00 100.00 100.00

0.00 0.00 0.00 0.00 720340-0100 Prof-Contractual Services 0.00 0.00 0.00 0.00 0.00 2,726.18 0.00 1,600.00 1,600.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00

40.50 0.00 500.00 500.00 720383-0300 Computer Expenses-Block Time 0.00 500.00 500.00 500.00 500.00

19.35 42.90 500.00 500.00 720390-0100 Postage Expense 0.00 500.00 500.00 500.00 500.00

10.00 10.66 12.00 12.00 720410-0100 Insurance & Bond 0.00 12.00 12.00 12.00 12.00 7,060.20 2,325.05 7,452.00 7,452.00 Materials & Services Totals: 0.00 5,852.00 5,852.00 5,852.00 5,852.00 48,609.51 63,484.94 128,502.00 102,502.00 EXPENDITURES TOTALS: 0.00 126,902.00 126,902.00 126,627.00 126,627.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 48,609.51 63,484.94 128,502.00 102,502.00 DEPARTMENT EXPENSES 0.00 126,902.00 126,902.00 126,627.00 126,627.00 (48,609.51) (63,484.94) (128,502.00) (102,502.00) City Council Totals: 0.00 (126,902.00) (126,902.00) (126,627.00) (126,627.00) 12 City Manager
E10 Personal Salaries
295,565.97 313,611.74 330,951.00 330,951.00 710100-0100 Regular Employees 0.00 330,951.00 330,951.00 361,000.00 361,000.00

0.00 0.00 0.00 0.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710150-0100 Temporary-Part Time Emp 0.00 0.00 0.00 0.00 0.00 2,366.29 7,188.19 10,500.00 10,500.00 710170-0100 Vacation Leave 0.00 10,500.00 10,500.00 0.00 0.00 297,932.26 320,799.93 341,451.00 341,451.00 Personal Salaries Totals: 0.00 341,451.00 341,451.00 361,000.00 361,000.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 3
2026 - 2027 City of Red Bluff Original Budget Page Number 67 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E12 Personal Overtime

0.00 0.00 0.00 0.00 710210-0100 Overtime 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Personal Overtime Totals: 0.00 0.00 0.00 0.00 0.00 E13 Personal Paid Accruals

0.00 0.00 21,200.00 21,200.00 710300-0100 Composite Leave Expenses 0.00 21,200.00 21,200.00 9,000.00 9,000.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 13,960.00 13,960.00

0.00 0.00 0.00 0.00 710330-0000 Sick Payout Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 21,200.00 21,200.00 Personal Paid Accruals Totals: 0.00 21,200.00 21,200.00 22,960.00 22,960.00 E14 Personal Pension
36,860.77 39,924.33 45,000.00 45,000.00 710410-0100 Pers-Employer Share 0.00 45,000.00 45,000.00 45,500.00 45,500.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00 (583.19) 8,455.28 8,709.00 8,709.00 710430-0300 Pers-Ul Payment 0.00 8,822.00 8,822.00 8,822.00 8,822.00

0.00 0.00 0.00 0.00 710440-0500 Pers Other 0.00 0.00 0.00 0.00 0.00 36,277.58 48,379.61 53,709.00 53,709.00 Personal Pension Totals: 0.00 53,822.00 53,822.00 54,322.00 54,322.00 E15 Personal Tax
17,233.94 17,399.99 17,000.00 17,000.00 710510-0100 Social Security 0.00 17,000.00 17,000.00 17,500.00 17,500.00 4,306.16 4,660.30 4,800.00 4,800.00 710520-0200 Medicare 0.00 4,800.00 4,800.00 5,500.00 5,500.00 21,540.10 22,060.29 21,800.00 21,800.00 Personal Tax Totals: 0.00 21,800.00 21,800.00 23,000.00 23,000.00 E16 Personal Benefits
45,525.48 48,143.22 52,500.00 52,500.00 710610-0100 Health Insurance 0.00 55,600.00 55,600.00 58,000.00 58,000.00

0.00 0.00 0.00 0.00 710640-0300 Health Insurance-In Lieu 0.00 0.00 0.00 0.00 0.00 223.20 223.20 225.00 225.00 710710-0200 Life Insurance 0.00 225.00 225.00 225.00 225.00 1,494.00 1,311.96 2,300.00 2,300.00 710720-0100 Worker's Compensation Ins 0.00 2,300.00 2,300.00 1,000.00 1,000.00 5,228.60 5,191.40 5,200.00 5,200.00 710730-0100 Deferred Comp Expenses 0.00 5,200.00 5,200.00 5,200.00 5,200.00 257.52 274.29 3,100.00 3,100.00 710740-0100 Other Employee Benefits 0.00 3,100.00 3,100.00 3,100.00 3,100.00

0.00 0.00 0.00 0.00 710750-0100 Wellness Program 0.00 0.00 0.00 0.00 0.00

0.00 415.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 52,728.80 55,559.07 63,325.00 63,325.00 Personal Benefits Totals: 0.00 66,425.00 66,425.00 67,525.00 67,525.00 E20 Materials & Services
1,491.84 1,891.32 1,038.00 1,038.00 720220-0100 Communications 0.00 1,740.00 1,740.00 1,740.00 1,740.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 4
2026 - 2027 City of Red Bluff Original Budget Page Number 68 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 0.00 0.00 720230-0100 Advertising & Printing 0.00 0.00 0.00 0.00 0.00

17.75 0.76 350.00 350.00 720240-0100 Office Supplies 0.00 350.00 350.00 350.00 350.00 287.88 0.00 1,500.00 1,500.00 720245-0100 Dues & Subscriptions 0.00 1,500.00 1,500.00 1,500.00 1,500.00 548.29 2,050.21 3,000.00 3,000.00 720250-0100 Tuition Reimb & Training 0.00 3,000.00 3,000.00 3,000.00 3,000.00

0.00 0.00 0.00 0.00 720250-0101 Tuition Reimbursement -Mi 0.00 0.00 0.00 0.00 0.00 1,160.75 5,989.25 6,000.00 6,000.00 720265-0100 Auto Allowance-Private 0.00 6,000.00 6,000.00 6,000.00 6,000.00

0.00 0.00 0.00 0.00 720280-0100 Outside Equip Maintenance 0.00 0.00 0.00 0.00 0.00

22.11 108.08 150.00 150.00 720310-0100 Rent & Leases 0.00 150.00 150.00 150.00 150.00 289.88 196.26 90.00 90.00 720330-0100 Spec Supplies & Services 0.00 90.00 90.00 90.00 90.00 4,413.32 2,748.80 25,000.00 25,000.00 720340-0100 Prof-Contractual Services 0.00 25,000.00 25,000.00 25,000.00 25,000.00 3,701.37 24.99 200.00 200.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 9,834.22 10,393.08 11,500.00 11,500.00 720383-0300 Computer Expenses-Block Time 0.00 12,000.00 12,000.00 12,000.00 12,000.00

0.00 0.00 0.00 0.00 720390-0100 Postage Expense 0.00 0.00 0.00 0.00 0.00 15,153.00 17,760.07 19,850.00 19,850.00 720410-0100 Insurance & Bond 0.00 19,850.00 19,850.00 19,850.00 19,850.00 36,920.41 41,162.82 68,678.00 68,678.00 Materials & Services Totals: 0.00 69,680.00 69,680.00 69,680.00 69,680.00 E50 Finance Charges
23,690.00 26,927.14 28,693.00 28,693.00 751100-0100 Debt Service - Principal 0.00 30,606.00 30,606.00 30,606.00 30,606.00 12,208.91 12,012.89 11,945.00 11,945.00 752100-0200 Debt Service - Interest 0.00 11,551.00 11,551.00 11,551.00 11,551.00

0.00 0.00 0.00 0.00 753300-0300 Finance Charges 0.00 0.00 0.00 0.00 0.00 35,898.91 38,940.03 40,638.00 40,638.00 Finance Charges Totals: 0.00 42,157.00 42,157.00 42,157.00 42,157.00 481,298.06 526,901.75 610,801.00 610,801.00 EXPENDITURES TOTALS: 0.00 616,535.00 616,535.00 640,644.00 640,644.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 481,298.06 526,901.75 610,801.00 610,801.00 DEPARTMENT EXPENSES 0.00 616,535.00 616,535.00 640,644.00 640,644.00 (481,298.06) (526,901.75) (610,801.00) (610,801.00) City Manager Totals: 0.00 (616,535.00) (616,535.00) (640,644.00) (640,644.00) 13 City Clerk
E10 Personal Salaries
3,600.00 3,600.00 3,600.00 3,600.00 710100-0100 Regular Employees 0.00 3,600.00 3,600.00 3,600.00 3,600.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 5
2026 - 2027 City of Red Bluff Original Budget Page Number 69 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
3,600.00 3,600.00 3,600.00 3,600.00 Personal Salaries Totals: 0.00 3,600.00 3,600.00 3,600.00 3,600.00 E14 Personal Pension

0.00 0.00 0.00 0.00 710410-0100 Pers-Employer Share 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Personal Pension Totals: 0.00 0.00 0.00 0.00 0.00 E15 Personal Tax
292.31 321.93 223.00 223.00 710510-0100 Social Security 0.00 223.00 223.00 223.00 223.00

68.36 93.61 52.00 52.00 710520-0200 Medicare 0.00 52.00 52.00 52.00 52.00 360.67 415.54 275.00 275.00 Personal Tax Totals: 0.00 275.00 275.00 275.00 275.00 E16 Personal Benefits

18.61 57.64 50.00 50.00 710720-0100 Worker's Compensation Ins 0.00 50.00 50.00 50.00 50.00

0.00 0.00 0.00 0.00 710740-0100 Other Employee Benefits 0.00 0.00 0.00 0.00 0.00

18.61 57.64 50.00 50.00 Personal Benefits Totals: 0.00 50.00 50.00 50.00 50.00 E20 Materials & Services
676.66 554.16 174.00 174.00 720220-0100 Communications 0.00 472.32 472.32 472.32 472.32 846.72 2,079.41 2,000.00 2,000.00 720230-0100 Advertising & Printing 0.00 2,000.00 2,000.00 2,000.00 2,000.00 1,637.57 271.19 2,000.00 2,000.00 720240-0100 Office Supplies 0.00 2,000.00 2,000.00 2,000.00 2,000.00 250.00 250.00 335.00 335.00 720245-0100 Dues & Subscriptions 0.00 525.00 525.00 525.00 525.00

0.00 2,243.61 2,000.00 2,000.00 720250-0100 Tuition Reimb & Training 0.00 2,000.00 2,000.00 2,000.00 2,000.00

0.00 0.00 200.00 200.00 720280-0100 Outside Equip Maintenance 0.00 200.00 200.00 200.00 200.00 1,844.79 3,711.93 2,200.00 2,200.00 720310-0100 Rent & Leases 0.00 3,400.00 3,400.00 3,400.00 3,400.00 1,239.89 727.63 1,000.00 1,000.00 720330-0100 Spec Supplies & Services 0.00 1,000.00 1,000.00 1,000.00 1,000.00 4,226.70 24,798.47 31,500.00 31,500.00 720340-0100 Prof-Contractual Services 0.00 31,500.00 31,500.00 31,500.00 31,500.00

0.00 2,803.13 0.00 0.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00 9,722.54 37,793.22 15,200.00 15,200.00 720383-0300 Computer Expenses-Block Time 0.00 15,700.00 15,700.00 15,700.00 15,700.00

0.00 0.00 250.00 250.00 720385-0100 Website Expenses 0.00 250.00 250.00 250.00 250.00 337.24 332.12 850.00 850.00 720390-0100 Postage Expense 0.00 850.00 850.00 850.00 850.00 271.00 317.53 355.00 355.00 720410-0100 Insurance & Bond 0.00 355.00 355.00 355.00 355.00 21,053.11 75,882.40 58,064.00 58,064.00 Materials & Services Totals: 0.00 60,252.32 60,252.32 60,252.32 60,252.32 E60 Capital Outlay

0.00 0.00 0.00 0.00 760230-0100 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 6
2026 - 2027 City of Red Bluff Original Budget Page Number 70 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 35,000.00 35,000.00 760250-0100 Right To Use Asset 0.00 35,000.00 35,000.00 35,000.00 35,000.00

0.00 0.00 35,000.00 35,000.00 Capital Outlay Totals: 0.00 35,000.00 35,000.00 35,000.00 35,000.00 25,032.39 79,955.58 96,989.00 96,989.00 EXPENDITURES TOTALS: 0.00 99,177.32 99,177.32 99,177.32 99,177.32

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 25,032.39 79,955.58 96,989.00 96,989.00 DEPARTMENT EXPENSES 0.00 99,177.32 99,177.32 99,177.32 99,177.32 (25,032.39) (79,955.58) (96,989.00) (96,989.00) City Clerk Totals: 0.00 (99,177.32) (99,177.32) (99,177.32) (99,177.32) 14 City Treasurer
E10 Personal Salaries
3,600.00 3,600.00 3,600.00 3,600.00 710100-0100 Regular Employees 0.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 Personal Salaries Totals: 0.00 3,600.00 3,600.00 3,600.00 3,600.00 E14 Personal Pension

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Personal Pension Totals: 0.00 0.00 0.00 0.00 0.00 E15 Personal Tax
223.20 223.20 223.00 223.00 710510-0100 Social Security 0.00 223.00 223.00 223.00 223.00

52.20 52.20 52.00 52.00 710520-0200 Medicare 0.00 52.00 52.00 52.00 52.00 275.40 275.40 275.00 275.00 Personal Tax Totals: 0.00 275.00 275.00 275.00 275.00 E16 Personal Benefits

18.61 57.64 50.00 50.00 710720-0100 Worker's Compensation Ins 0.00 50.00 50.00 50.00 50.00

0.00 0.00 0.00 0.00 710740-0100 Other Employee Benefits 0.00 0.00 0.00 0.00 0.00

18.61 57.64 50.00 50.00 Personal Benefits Totals: 0.00 50.00 50.00 50.00 50.00 E20 Materials & Services

0.80 0.00 0.00 0.00 720240-0100 Office Supplies 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720245-0100 Dues & Subscriptions 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720250-0100 Tuition Reimb & Training 0.00 0.00 0.00 0.00 0.00

1.98 0.00 2.00 2.00 720310-0100 Rent & Leases 0.00 2.00 2.00 2.00 2.00

0.00 0.00 0.00 0.00 720330-0100 Spec Supplies & Services 0.00 0.00 0.00 0.00 0.00

7.00 0.00 100.00 100.00 720383-0300 Computer Expenses-Block Time 0.00 100.00 100.00 100.00 100.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 7
2026 - 2027 City of Red Bluff Original Budget Page Number 71 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 0.00 0.00 720390-0100 Postage Expense 0.00 0.00 0.00 0.00 0.00 271.00 317.53 355.00 355.00 720410-0100 Insurance & Bond 0.00 355.00 355.00 355.00 355.00 280.78 317.53 457.00 457.00 Materials & Services Totals: 0.00 457.00 457.00 457.00 457.00 4,174.79 4,250.57 4,382.00 4,382.00 EXPENDITURES TOTALS: 0.00 4,382.00 4,382.00 4,382.00 4,382.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 4,174.79 4,250.57 4,382.00 4,382.00 DEPARTMENT EXPENSES 0.00 4,382.00 4,382.00 4,382.00 4,382.00 (4,174.79) (4,250.57) (4,382.00) (4,382.00) City Treasurer Totals: 0.00 (4,382.00) (4,382.00) (4,382.00) (4,382.00) 15 City Attorney
E20 Materials & Services

0.00 238.75 0.00 0.00 720240-0100 Office Supplies 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720245-0100 Dues & Subscriptions 0.00 0.00 0.00 0.00 0.00 310.27 300.40 0.00 0.00 720250-0100 Tuition Reimb & Training 0.00 0.00 0.00 0.00 0.00

2.09 0.00 0.00 0.00 720310-0100 Rents & Leases-Rotary 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720330-0100 Spec Supplies & Services 0.00 0.00 0.00 0.00 0.00 34,965.00 37,923.38 60,000.00 45,000.00 720340-0100 Prof-Contractual Services 0.00 60,000.00 60,000.00 60,000.00 60,000.00

0.00 0.00 0.00 0.00 720340-0101 Attorney Expenses -ADA 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720340-0102 Professional Services 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720340-0103 Professional Services 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720410-0100 Insurance & Bond 0.00 0.00 0.00 0.00 0.00 35,277.36 38,462.53 60,000.00 45,000.00 Materials & Services Totals: 0.00 60,000.00 60,000.00 60,000.00 60,000.00 35,277.36 38,462.53 60,000.00 45,000.00 EXPENDITURES TOTALS: 0.00 60,000.00 60,000.00 60,000.00 60,000.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 35,277.36 38,462.53 60,000.00 45,000.00 DEPARTMENT EXPENSES 0.00 60,000.00 60,000.00 60,000.00 60,000.00 (35,277.36) (38,462.53) (60,000.00) (45,000.00) City Attorney Totals: 0.00 (60,000.00) (60,000.00) (60,000.00) (60,000.00) 18 Finance
GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 8
2026 - 2027 City of Red Bluff Original Budget Page Number 72 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E10 Personal Salaries
340,741.95 378,690.43 418,659.00 418,659.00 710100-0100 Regular Employees 0.00 445,000.00 445,000.00 454,700.00 454,700.00 (4,739.14) 0.00 0.00 0.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00 765.70 8,220.08 0.00 0.00 710150-0100 Temporary-Part Time Emp 0.00 0.00 0.00 0.00 0.00

0.00 12,789.41 0.00 0.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 336,768.51 399,699.92 418,659.00 418,659.00 Personal Salaries Totals: 0.00 445,000.00 445,000.00 454,700.00 454,700.00 E12 Personal Overtime

0.00 241.84 0.00 0.00 710210-0100 Overtime 0.00 0.00 0.00 0.00 0.00

0.00 241.84 0.00 0.00 Personal Overtime Totals: 0.00 0.00 0.00 0.00 0.00 E13 Personal Paid Accruals
1,252.01 0.00 20,000.00 20,000.00 710300-0100 Composite Leave Expenses 0.00 10,000.00 10,000.00 0.00 0.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 8,800.00 8,800.00 1,252.01 0.00 20,000.00 20,000.00 Personal Paid Accruals Totals: 0.00 10,000.00 10,000.00 8,800.00 8,800.00 E14 Personal Pension
30,252.35 37,057.43 38,300.00 38,300.00 710410-0100 Pers-Employer Share 0.00 40,590.00 40,590.00 41,500.00 41,500.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00 (455.36) 6,578.56 6,726.00 6,726.00 710430-0300 Pers-Ul Payment 0.00 26,466.00 26,466.00 26,466.00 26,466.00

0.00 0.00 0.00 0.00 710440-0500 Pers Other 0.00 0.00 0.00 0.00 0.00 29,796.99 43,635.99 45,026.00 45,026.00 Personal Pension Totals: 0.00 67,056.00 67,056.00 67,966.00 67,966.00 E15 Personal Tax
20,140.62 24,480.68 26,300.00 26,300.00 710510-0100 Social Security 0.00 28,000.00 28,000.00 28,200.00 28,200.00 4,710.29 5,725.32 6,200.00 6,200.00 710520-0200 Medicare 0.00 6,500.00 6,500.00 6,600.00 6,600.00 24,850.91 30,206.00 32,500.00 32,500.00 Personal Tax Totals: 0.00 34,500.00 34,500.00 34,800.00 34,800.00 E16 Personal Benefits
83,041.48 87,842.70 95,200.00 95,200.00 710610-0100 Health Insurance 0.00 83,000.00 83,000.00 86,100.00 86,100.00 1,207.15 881.35 540.00 540.00 710640-0300 Health Insurance-In Lieu 0.00 2,400.00 2,400.00 4,800.00 4,800.00 496.68 533.82 500.00 500.00 710710-0200 Life Insurance 0.00 560.00 560.00 560.00 560.00 1,730.00 2,867.86 3,100.00 3,100.00 710720-0100 Worker's Compensation Ins 0.00 3,100.00 3,100.00 1,250.00 1,250.00 2,614.30 2,595.70 2,600.00 2,600.00 710730-0100 Deferred Comp Expenses 0.00 2,600.00 2,600.00 8,800.00 8,800.00 535.24 1,397.87 5,170.00 5,170.00 710740-0100 Other Employee Benefits 0.00 2,700.00 2,700.00 2,800.00 2,800.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 9
2026 - 2027 City of Red Bluff Original Budget Page Number 73 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 371.97 0.00 0.00 710740-0200 Other Employee Benefits 0.00 0.00 0.00 0.00 0.00 180.00 195.00 0.00 0.00 710750-0100 Wellness Program 0.00 540.00 540.00 540.00 540.00

0.00 2,156.75 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 89,804.85 98,843.02 107,110.00 107,110.00 Personal Benefits Totals: 0.00 94,900.00 94,900.00 104,850.00 104,850.00 E20 Materials & Services
3,005.05 2,214.21 1,296.00 1,296.00 720220-0100 Communications 0.00 2,167.56 2,167.56 2,167.56 2,167.56 384.75 0.00 0.00 0.00 720230-0100 Advertising & Printing 0.00 0.00 0.00 0.00 0.00 4,847.56 3,121.60 4,000.00 4,000.00 720240-0100 Office Supplies 0.00 4,000.00 4,000.00 4,000.00 4,000.00 3,703.56 3,223.33 400.00 400.00 720245-0100 Dues & Subscriptions 0.00 400.00 400.00 400.00 400.00 1,816.47 3,314.63 4,000.00 4,000.00 720250-0100 Tuition Reimb & Training 0.00 4,200.00 4,200.00 4,200.00 4,200.00

0.00 0.00 0.00 0.00 720261-0100 Gasoline & Oils 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720280-0100 Outside Equip Maintenance 0.00 0.00 0.00 0.00 0.00 932.46 257.34 1,760.00 1,760.00 720310-0100 Rent & Leases 0.00 2,200.00 2,200.00 2,200.00 2,200.00

0.00 0.00 0.00 0.00 720320-0100 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 7,532.50 14,762.94 6,850.00 6,850.00 720330-0100 Spec Supplies & Services 0.00 7,069.00 7,069.00 7,069.00 7,069.00 87,560.78 100,022.47 127,121.00 127,121.00 720340-0100 Prof-Contractual Services 0.00 173,130.00 173,130.00 173,130.00 173,130.00 10,066.18 5,818.86 200.00 200.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 29,501.22 31,428.36 32,700.00 32,700.00 720383-0300 Computer Expenses-Block Time 0.00 36,000.00 36,000.00 36,000.00 36,000.00 2,626.93 2,666.21 2,740.00 2,740.00 720390-0100 Postage Expense 0.00 2,740.00 2,740.00 2,740.00 2,740.00 21,747.00 25,489.33 28,500.00 28,500.00 720410-0100 Insurance & Bond 0.00 28,500.00 28,500.00 28,500.00 28,500.00 173,724.46 192,319.28 209,567.00 209,567.00 Materials & Services Totals: 0.00 260,406.56 260,406.56 260,406.56 260,406.56 E50 Finance Charges
35,535.00 72,814.71 43,040.00 43,040.00 751100-0100 Debt Service - Principal 0.00 45,909.00 45,909.00 45,909.00 45,909.00 18,313.36 18,629.34 17,918.00 17,918.00 752100-0200 Debt Service - Interest 0.00 17,327.00 17,327.00 17,327.00 17,327.00

0.00 0.00 0.00 0.00 753300-0300 Finance Charges 0.00 0.00 0.00 0.00 0.00 53,848.36 91,444.05 60,958.00 60,958.00 Finance Charges Totals: 0.00 63,236.00 63,236.00 63,236.00 63,236.00 E60 Capital Outlay
39,137.50 20,966.08 35,400.00 35,400.00 760250-0100 Right To Use Asset 0.00 0.00 0.00 0.00 0.00

0.00 32,424.00 0.00 0.00 760250-0601 Inception Exp Right to Use 0.00 0.00 0.00 0.00 0.00 39,137.50 53,390.08 35,400.00 35,400.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 10
2026 - 2027 City of Red Bluff Original Budget Page Number 74 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
749,183.59 909,780.18 929,220.00 929,220.00 EXPENDITURES TOTALS: 0.00 975,098.56 975,098.56 994,758.56 994,758.56

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 749,183.59 909,780.18 929,220.00 929,220.00 DEPARTMENT EXPENSES 0.00 975,098.56 975,098.56 994,758.56 994,758.56 (749,183.59) (909,780.18) (929,220.00) (929,220.00) Finance Totals: 0.00 (975,098.56) (975,098.56) (994,758.56) (994,758.56) 19 Non-Dept
E16 Personal Benefits

0.00 0.00 0.00 0.00 710610-0100 Health Ins-Retiree Choice 0.00 0.00 0.00 0.00 0.00 32,000.00 25,120.00 31,000.00 31,000.00 710620-0150 Health Ins-Retiree CalPers 0.00 31,000.00 31,000.00 40,000.00 40,000.00 32,000.00 25,120.00 31,000.00 31,000.00 Personal Benefits Totals: 0.00 31,000.00 31,000.00 40,000.00 40,000.00 E20 Materials & Services
6,842.00 7,044.00 7,000.00 7,000.00 720245-0100 Dues & Subscriptions 0.00 7,600.00 7,600.00 7,600.00 7,600.00 9,764.48 783.74 9,850.00 9,850.00 720330-0100 Spec Supplies & Services 0.00 9,875.00 9,875.00 9,875.00 9,875.00 6,431.71 5,405.55 15,500.00 15,500.00 720340-0100 Prof-Contractual Services 0.00 15,500.00 22,920.00 22,920.00 22,920.00 23,038.19 13,233.29 32,350.00 32,350.00 Materials & Services Totals: 0.00 32,975.00 40,395.00 40,395.00 40,395.00 E60 Capital Outlay

0.00 0.00 0.00 0.00 760220-0100 Improve Other Than Bldgs 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0100 Machinery & Equipment 0.00 0.00 45,555.00 45,555.00 45,555.00

0.00 0.00 0.00 0.00 Capital Outlay Totals: 0.00 0.00 45,555.00 45,555.00 45,555.00 55,038.19 38,353.29 63,350.00 63,350.00 EXPENDITURES TOTALS: 0.00 63,975.00 116,950.00 125,950.00 125,950.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 55,038.19 38,353.29 63,350.00 63,350.00 DEPARTMENT EXPENSES 0.00 63,975.00 116,950.00 125,950.00 125,950.00 (55,038.19) (38,353.29) (63,350.00) (63,350.00) Non-Dept Totals: 0.00 (63,975.00) (116,950.00) (125,950.00) (125,950.00) 21 Community Promotional
E20 Materials & Services
1,004.38 905.87 720.00 720.00 720210-0100 Utilities 0.00 871.00 871.00 871.00 871.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 11
2026 - 2027 City of Red Bluff Original Budget Page Number 75 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
70,000.00 35,000.00 70,000.00 70,000.00 720330-0100 Spec Supplies & Services 0.00 70,000.00 70,000.00 85,000.00 85,000.00 15,322.88 12,100.00 0.00 0.00 720330-0101 HRBA Expenses 0.00 0.00 0.00 0.00 0.00 41,000.00 86,150.92 0.00 0.00 720340-0100 Prof-Contractual Services 0.00 0.00 0.00 0.00 0.00 127,327.26 134,156.79 70,720.00 70,720.00 Materials & Services Totals: 0.00 70,871.00 70,871.00 85,871.00 85,871.00 127,327.26 134,156.79 70,720.00 70,720.00 EXPENDITURES TOTALS: 0.00 70,871.00 70,871.00 85,871.00 85,871.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 127,327.26 134,156.79 70,720.00 70,720.00 DEPARTMENT EXPENSES 0.00 70,871.00 70,871.00 85,871.00 85,871.00 (127,327.26) (134,156.79) (70,720.00) (70,720.00) Community Promotional Totals: 0.00 (70,871.00) (70,871.00) (85,871.00) (85,871.00) 22 Human Resources
E10 Personal Salaries
163,042.33 175,684.48 201,300.00 201,300.00 710100-0100 Regular Employees 0.00 209,800.00 209,800.00 214,100.00 214,100.00

0.00 0.00 0.00 0.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710150-0100 Temporary-Part Time Emp 0.00 0.00 0.00 0.00 0.00

0.00 7,999.24 0.00 0.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 163,042.33 183,683.72 201,300.00 201,300.00 Personal Salaries Totals: 0.00 209,800.00 209,800.00 214,100.00 214,100.00 E13 Personal Paid Accruals

0.00 0.00 1,250.00 1,250.00 710300-0100 Composite Leave Expenses 0.00 1,250.00 1,250.00 0.00 0.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 4,200.00 4,200.00

0.00 0.00 1,250.00 1,250.00 Personal Paid Accruals Totals: 0.00 1,250.00 1,250.00 4,200.00 4,200.00 E14 Personal Pension
12,529.34 14,618.14 16,100.00 16,100.00 710410-0100 Pers - Employer Share 0.00 17,400.00 17,400.00 17,000.00 17,000.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00 (190.02) 298.98 275.00 275.00 710430-0300 Pers-Ul Payment 0.00 8,822.00 8,822.00 8,822.00 8,822.00 12,339.32 14,917.12 16,375.00 16,375.00 Personal Pension Totals: 0.00 26,222.00 26,222.00 25,822.00 25,822.00 E15 Personal Tax
10,080.04 11,649.37 12,500.00 12,500.00 710510-0100 Social Security 0.00 13,000.00 13,000.00 13,300.00 13,300.00 2,357.43 2,724.46 3,000.00 3,000.00 710520-0200 Medicare 0.00 3,100.00 3,100.00 3,100.00 3,100.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 12
2026 - 2027 City of Red Bluff Original Budget Page Number 76 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
12,437.47 14,373.83 15,500.00 15,500.00 Personal Tax Totals: 0.00 16,100.00 16,100.00 16,400.00 16,400.00 E16 Personal Benefits
13,147.14 9,098.06 9,000.00 9,000.00 710610-0100 Health Insurance 0.00 5,500.00 5,500.00 7,900.00 7,900.00 1,207.15 1,827.85 2,400.00 2,400.00 710640-0300 Health Insurance-In Lieu 0.00 2,400.00 2,400.00 4,800.00 4,800.00 223.20 223.20 225.00 225.00 710710-0200 Life Insurance 0.00 225.00 225.00 225.00 225.00 828.15 762.12 1,500.00 1,500.00 710720-0100 Worker's Compensation Ins 0.00 1,000.00 1,000.00 600.00 600.00 5,228.60 5,191.40 5,200.00 5,200.00 710730-0100 Deferred Comp Expenses 0.00 5,200.00 5,200.00 5,200.00 5,200.00 188.60 444.28 2,400.00 2,400.00 710740-0100 Other Employee Benefits 0.00 1,300.00 1,300.00 1,300.00 1,300.00

0.00 0.00 0.00 0.00 710750-0100 Wellness Program 0.00 0.00 0.00 0.00 0.00

0.00 830.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 20,822.84 18,376.91 20,725.00 20,725.00 Personal Benefits Totals: 0.00 15,625.00 15,625.00 20,025.00 20,025.00 E20 Materials & Services
752.57 1,107.05 684.00 684.00 720220-0100 Communications 0.00 1,083.24 1,083.24 1,083.24 1,083.24 1,066.76 1,447.00 2,500.00 2,500.00 720230-0100 Advertising & Printing 0.00 2,500.00 2,500.00 2,500.00 2,500.00 903.26 1,134.20 1,000.00 1,000.00 720240-0100 Office Supplies 0.00 1,000.00 1,000.00 1,000.00 1,000.00 620.76 309.00 310.00 310.00 720245-0100 Dues & Subscriptions 0.00 415.00 415.00 415.00 415.00 1,462.41 3,318.79 4,000.00 4,000.00 720250-0100 Tuition Reimb & Training 0.00 4,000.00 4,000.00 4,000.00 4,000.00

0.00 0.00 0.00 0.00 720280-0100 Outside Equip Maintenance 0.00 0.00 0.00 0.00 0.00 (2,534.57) 503.07 900.00 900.00 720310-0100 Rent & Leases 0.00 900.00 900.00 900.00 900.00

0.00 0.00 0.00 0.00 720320-0100 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 1,258.64 829.67 1,340.00 1,340.00 720330-0100 Spec Supplies & Services 0.00 865.00 865.00 865.00 865.00 20,146.68 31,639.09 24,000.00 24,000.00 720340-0100 Prof-Contractual Services 0.00 28,500.00 28,500.00 28,500.00 28,500.00 4,640.50 16.66 4,800.00 4,800.00 720381-0100 Computer Expense-Equipment 0.00 4,800.00 4,800.00 4,800.00 4,800.00

0.00 0.00 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 6,566.48 6,928.71 7,300.00 7,300.00 720383-0300 Computer Expenses-Block Time 0.00 8,000.00 8,000.00 8,000.00 8,000.00

55.69 67.67 200.00 200.00 720390-0100 Postage Expense 0.00 200.00 200.00 200.00 200.00 9,761.00 8,833.16 9,900.00 9,900.00 720410-0100 Insurance & Bond 0.00 9,900.00 9,900.00 9,900.00 9,900.00 44,700.18 56,134.07 56,934.00 56,934.00 Materials & Services Totals: 0.00 62,163.24 62,163.24 62,163.24 62,163.24 253,342.14 287,485.65 312,084.00 312,084.00 EXPENDITURES TOTALS: 0.00 331,160.24 331,160.24 342,710.24 342,710.24 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 13
2026 - 2027 City of Red Bluff Original Budget Page Number 77 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 253,342.14 287,485.65 312,084.00 312,084.00 DEPARTMENT EXPENSES 0.00 331,160.24 331,160.24 342,710.24 342,710.24 (253,342.14) (287,485.65) (312,084.00) (312,084.00) Human Resources Totals: 0.00 (331,160.24) (331,160.24) (342,710.24) (342,710.24) 41 Engineering
R50 Charges for Current Services
17,311.00 49,674.00 0.00 0.00 660000-0010 Engineering Fees 0.00 0.00 0.00 0.00 0.00 17,311.00 49,674.00 0.00 0.00 Charges for Current Services Totals: 0.00 0.00 0.00 0.00 0.00 17,311.00 49,674.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E10 Personal Salaries
182,389.71 188,321.36 204,300.00 204,300.00 710100-0100 Regular Employees 0.00 198,300.00 198,300.00 205,800.00 205,800.00

0.00 0.00 0.00 0.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00

0.00 7,729.82 0.00 0.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 182,389.71 196,051.18 204,300.00 204,300.00 Personal Salaries Totals: 0.00 198,300.00 198,300.00 205,800.00 205,800.00 E12 Personal Overtime

0.00 503.01 0.00 0.00 710210-0100 Overtime 0.00 0.00 0.00 0.00 0.00

0.00 503.01 0.00 0.00 Personal Overtime Totals: 0.00 0.00 0.00 0.00 0.00 E13 Personal Paid Accruals

0.00 0.00 7,500.00 7,500.00 710300-0100 Composite Leave Expenses 0.00 7,500.00 7,500.00 0.00 0.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 4,000.00 4,000.00

0.00 0.00 7,500.00 7,500.00 Personal Paid Accruals Totals: 0.00 7,500.00 7,500.00 4,000.00 4,000.00 E14 Personal Pension
17,341.24 19,170.70 19,700.00 19,700.00 710410-0100 Pers-Employer Share 0.00 19,000.00 19,000.00 19,500.00 19,500.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00 (269.78) 3,554.02 3,642.00 3,642.00 710430-0300 Pers-Ul Payment 0.00 8,160.00 8,160.00 8,160.00 8,160.00 17,071.46 22,724.72 23,342.00 23,342.00 Personal Pension Totals: 0.00 27,160.00 27,160.00 27,660.00 27,660.00 E15 Personal Tax
10,905.46 12,149.08 13,000.00 13,000.00 710510-0100 Social Security 0.00 12,500.00 12,500.00 12,800.00 12,800.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 14
2026 - 2027 City of Red Bluff Original Budget Page Number 78 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
2,550.49 2,841.23 3,000.00 3,000.00 710520-0200 Medicare 0.00 3,000.00 3,000.00 3,000.00 3,000.00 13,455.95 14,990.31 16,000.00 16,000.00 Personal Tax Totals: 0.00 15,500.00 15,500.00 15,800.00 15,800.00 E16 Personal Benefits
39,974.27 32,967.11 36,800.00 36,800.00 710610-0100 Health Insurance 0.00 41,500.00 41,500.00 42,000.00 42,000.00

0.00 804.00 2,400.00 2,400.00 710640-0300 Health Insurance-In Lieu 0.00 0.00 0.00 0.00 0.00 213.89 217.59 210.00 210.00 710710-0200 Life Insurance 0.00 210.00 210.00 210.00 210.00 919.04 821.26 1,500.00 1,500.00 710720-0100 Worker's Compensation Ins 0.00 1,200.00 1,200.00 700.00 700.00 4,932.17 3,983.29 13,000.00 13,000.00 710730-0100 Deferred Comp Expenses 0.00 13,000.00 13,000.00 4,900.00 4,900.00 463.62 931.82 2,470.00 2,470.00 710740-0100 Other Employee Benefits 0.00 1,200.00 1,200.00 1,300.00 1,300.00 140.00 0.00 0.00 0.00 710750-0100 Wellness Program 0.00 0.00 0.00 0.00 0.00

0.00 904.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 46,642.99 40,629.07 56,380.00 56,380.00 Personal Benefits Totals: 0.00 57,110.00 57,110.00 49,110.00 49,110.00 E20 Materials & Services
1,751.66 554.16 540.00 540.00 720220-0100 Communications 0.00 542.16 542.16 542.16 542.16

0.00 0.00 0.00 0.00 720230-0100 Advertising & Printing 0.00 0.00 0.00 0.00 0.00 1,034.72 195.04 1,200.00 1,200.00 720240-0100 Office Supplies 0.00 1,400.00 1,400.00 1,400.00 1,400.00 863.64 7.50 215.00 215.00 720245-0100 Dues & Subscriptions 0.00 215.00 215.00 215.00 215.00

37.41 52.96 1,500.00 1,500.00 720250-0100 Tuition Reimb & Training 0.00 1,500.00 1,500.00 1,500.00 1,500.00 661.64 398.40 750.00 750.00 720261-0100 Gasoline & Oils 0.00 750.00 750.00 750.00 750.00 156.10 739.21 400.00 400.00 720262-0200 Repair Costs 0.00 400.00 400.00 400.00 400.00

0.00 0.00 900.00 900.00 720263-0300 Tires & Tubes 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720280-0100 Outside Equip Maintenance 0.00 0.00 0.00 0.00 0.00 241.45 305.10 500.00 500.00 720310-0100 Rent & Leases 0.00 550.00 550.00 550.00 550.00

0.00 0.00 100.00 100.00 720320-0100 Small Tools & Equipment 0.00 100.00 100.00 100.00 100.00 1,470.68 1,153.86 2,070.00 2,070.00 720330-0100 Spec Supplies & Services 0.00 2,120.00 2,752.00 2,752.00 2,752.00 18,407.85 18,218.80 22,600.00 22,600.00 720340-0100 Prof-Contractual Services 0.00 23,600.00 23,600.00 23,600.00 23,600.00 13,393.98 49.98 1,900.00 1,900.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 19,684.01 20,786.25 21,800.00 21,800.00 720383-0300 Computer Expenses-Block Time 0.00 24,000.00 24,000.00 24,000.00 24,000.00

5.08 5.99 400.00 400.00 720390-0100 Postage Expense 0.00 400.00 400.00 400.00 400.00 7,217.23 9,330.45 9,800.00 9,800.00 720410-0100 Insurance & Bond 0.00 9,800.00 9,800.00 9,800.00 9,800.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 15
2026 - 2027 City of Red Bluff Original Budget Page Number 79 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
64,925.45 51,797.70 64,675.00 64,675.00 Materials & Services Totals: 0.00 65,377.16 66,009.16 66,009.16 66,009.16 324,485.56 326,695.99 372,197.00 372,197.00 EXPENDITURES TOTALS: 0.00 370,947.16 371,579.16 368,379.16 368,379.16 17,311.00 49,674.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 324,485.56 326,695.99 372,197.00 372,197.00 DEPARTMENT EXPENSES 0.00 370,947.16 371,579.16 368,379.16 368,379.16 (307,174.56) (277,021.99) (372,197.00) (372,197.00) Engineering Totals: 0.00 (370,947.16) (371,579.16) (368,379.16) (368,379.16) 57 Gov Building
E10 Personal Salaries
287,933.09 311,685.45 358,800.00 358,800.00 710100-0100 Regular Employees 0.00 348,000.00 348,000.00 363,000.00 363,000.00 (7,249.46) (1,447.71) 0.00 0.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00 223.38 21,247.26 0.00 0.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 280,907.01 331,485.00 358,800.00 358,800.00 Personal Salaries Totals: 0.00 348,000.00 348,000.00 363,000.00 363,000.00 E12 Personal Overtime
6,487.47 16,681.76 0.00 0.00 710210-0100 Overtime 0.00 0.00 0.00 0.00 0.00 6,487.47 16,681.76 0.00 0.00 Personal Overtime Totals: 0.00 0.00 0.00 0.00 0.00 E13 Personal Paid Accruals

0.00 1,644.62 0.00 0.00 710300-0100 Composite Leave Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 7,000.00 7,000.00

0.00 1,644.62 0.00 0.00 Personal Paid Accruals Totals: 0.00 0.00 0.00 7,000.00 7,000.00 E14 Personal Pension
29,521.16 37,498.88 45,200.00 45,200.00 710410-0100 Pers-Employer Share 0.00 44,000.00 44,000.00 45,500.00 45,500.00 (392.29) 17,657.99 18,242.00 18,242.00 710430-0300 Pers-Ul Payment 0.00 35,288.00 35,288.00 35,288.00 35,288.00

0.00 0.00 0.00 0.00 710440-0500 Pers Other 0.00 0.00 0.00 0.00 0.00 29,128.87 55,156.87 63,442.00 63,442.00 Personal Pension Totals: 0.00 79,288.00 79,288.00 80,788.00 80,788.00 E15 Personal Tax
16,582.28 21,717.05 22,300.00 22,300.00 710510-0100 Social Security 0.00 22,000.00 22,000.00 22,500.00 22,500.00 3,877.96 5,079.13 5,200.00 5,200.00 710520-0200 Medicare 0.00 5,100.00 5,100.00 5,300.00 5,300.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 16
2026 - 2027 City of Red Bluff Original Budget Page Number 80 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
20,460.24 26,796.18 27,500.00 27,500.00 Personal Tax Totals: 0.00 27,100.00 27,100.00 27,800.00 27,800.00 E16 Personal Benefits
98,894.67 116,621.68 74,900.00 74,900.00 710610-0100 Health Insurance 0.00 79,500.00 79,500.00 82,200.00 82,200.00 1,207.15 1,197.85 1,200.00 1,200.00 710640-0300 Health Insurance-In Leiu 0.00 1,200.00 1,200.00 2,400.00 2,400.00 536.03 530.64 500.00 500.00 710710-0200 Life Insurance 0.00 500.00 500.00 500.00 500.00 53,921.42 68,170.58 98,200.00 98,200.00 710720-0100 Worker's Compensation Ins 0.00 67,900.00 67,900.00 37,000.00 37,000.00 2,614.30 2,595.70 2,600.00 2,600.00 710730-0100 Deferred Comp Expenses 0.00 2,600.00 2,600.00 6,200.00 6,200.00 144.68 1,755.32 4,500.00 4,500.00 710740-0100 Other Employee Benefits 0.00 2,100.00 2,100.00 2,200.00 2,200.00

0.00 0.00 0.00 0.00 710750-0100 Wellness Program 0.00 0.00 0.00 0.00 0.00

0.00 3,735.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 157,318.25 194,606.77 181,900.00 181,900.00 Personal Benefits Totals: 0.00 153,800.00 153,800.00 130,500.00 130,500.00 E20 Materials & Services
135,319.65 153,821.71 164,280.00 164,280.00 720210-0100 Utilities 0.00 168,300.00 168,300.00 168,300.00 168,300.00 977.37 1,089.12 900.00 900.00 720220-0100 Communications 0.00 1,120.00 1,120.00 1,120.00 1,120.00

0.00 0.00 0.00 0.00 720261-0100 Gasoline & Oils 0.00 0.00 0.00 0.00 0.00

31.75 0.00 200.00 200.00 720262-0200 Repair Costs 0.00 200.00 200.00 200.00 200.00

0.00 107.50 500.00 500.00 720280-0100 Outside Equip Maintenance 0.00 500.00 500.00 500.00 500.00 16,791.40 58,838.62 16,300.00 96,300.00 720290-0100 Bldg Repair & Maintenance 0.00 16,300.00 16,300.00 16,300.00 16,300.00

0.00 0.00 0.00 0.00 720320-0100 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 7,995.77 14,459.04 25,000.00 25,000.00 720330-0100 Spec Supplies & Services 0.00 25,000.00 25,000.00 25,000.00 25,000.00 64,424.63 67,112.55 85,420.00 85,420.00 720340-0100 Prof-Contractual Services 0.00 86,163.00 86,163.00 86,163.00 86,163.00 4,466.88 4,453.92 2,000.00 2,000.00 720350-0100 Uniform Allowance 0.00 2,000.00 2,000.00 2,400.00 2,400.00

0.00 0.00 15,000.00 15,000.00 720381-0100 Computer Expense-Equipment 0.00 1,000.00 1,000.00 1,000.00 1,000.00

4.00 0.00 0.00 0.00 720383-0300 Computer Expenses-Block Time 0.00 0.00 0.00 0.00 0.00

23.17 23.17 860.00 860.00 720385-0100 Website Expenses 0.00 860.00 860.00 860.00 860.00 48,768.08 67,673.12 63,145.00 63,145.00 720410-0100 Insurance & Bond 0.00 63,145.00 63,145.00 63,145.00 63,145.00 278,802.70 367,578.75 373,605.00 453,605.00 Materials & Services Totals: 0.00 364,588.00 364,588.00 364,988.00 364,988.00 E50 Finance Charges
35,535.00 40,390.71 43,040.00 43,040.00 751100-0100 Debt Service - Principal 0.00 45,909.00 45,909.00 45,909.00 45,909.00 18,313.36 18,019.34 17,918.00 17,918.00 752100-0200 Debt Service - Interest 0.00 17,327.00 17,327.00 17,327.00 17,327.00

0.00 0.00 0.00 0.00 753300-0300 Finance Charges 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 17
2026 - 2027 City of Red Bluff Original Budget Page Number 81 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
53,848.36 58,410.05 60,958.00 60,958.00 Finance Charges Totals: 0.00 63,236.00 63,236.00 63,236.00 63,236.00 E60 Capital Outlay

0.00 85,511.00 0.00 0.00 760110-0100 Land 0.00 0.00 0.00 0.00 0.00

0.00 464,805.60 150,000.00 0.00 760200-0100 Buildings 0.00 150,000.00 150,000.00 150,000.00 150,000.00 319,399.40 0.00 20,000.00 20,000.00 760220-0100 Improve Other Than Bldgs 0.00 20,000.00 20,000.00 20,000.00 20,000.00 15,715.49 0.00 0.00 0.00 760230-0100 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0101 Capital Outlay - Leases 0.00 0.00 0.00 0.00 0.00 335,114.89 550,316.60 170,000.00 20,000.00 Capital Outlay Totals: 0.00 170,000.00 170,000.00 170,000.00 170,000.00 1,162,067.79 1,602,676.60 1,236,205.00 1,166,205.00 EXPENDITURES TOTALS: 0.00 1,206,012.00 1,206,012.00 1,207,312.00 1,207,312.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 1,162,067.79 1,602,676.60 1,236,205.00 1,166,205.00 DEPARTMENT EXPENSES 0.00 1,206,012.00 1,206,012.00 1,207,312.00 1,207,312.00 (1,162,067.79) (1,602,676.60) (1,236,205.00) (1,166,205.00) Gov Building Totals: 0.00 (1,206,012.00) (1,206,012.00) (1,207,312.00) (1,207,312.00) 99 Fund Level - Below Line
R90 Other Fin Sources

0.00 32,424.00 0.00 0.00 881100-0100 Other Financing Sources 0.00 0.00 0.00 0.00 0.00

0.00 32,424.00 0.00 0.00 Other Fin Sources Totals: 0.00 0.00 0.00 0.00 0.00 R95 OP Transfers In
1,034,494.00 1,199,195.03 1,491,879.00 -1,491,879.00 891100-0100 Operating Transfers-In 0.00 1,491,879.00 1,491,879.00 1,808,420.00 1,808,420.00 1,034,494.00 1,199,195.03 1,491,879.00 (1,491,879.00) OP Transfers In Totals: 0.00 1,491,879.00 1,491,879.00 1,808,420.00 1,808,420.00 1,034,494.00 1,231,619.03 1,491,879.00 (1,491,879.00) REVENUES TOTALS: 0.00 1,491,879.00 1,491,879.00 1,808,420.00 1,808,420.00 E90 Other Financial Uses

0.00 0.00 0.00 0.00 882200-0200 Other Financing Uses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Other Financial Uses Totals: 0.00 0.00 0.00 0.00 0.00 E95 OP Transfers Out
11,866,897.65 12,291,664.63 0.00 0.00 800200-0200 Intra-Fund Transfer Out 0.00 0.00 0.00 0.00 0.00 250,656.82 263,423.43 312,958.00 312,958.00 892200-0200 Operating Transfers-Out 0.00 312,958.00 312,958.00 294,515.00 294,515.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 18
2026 - 2027 City of Red Bluff Original Budget Page Number 82 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
12,117,554.47 12,555,088.06 312,958.00 312,958.00 OP Transfers Out Totals: 0.00 312,958.00 312,958.00 294,515.00 294,515.00 12,117,554.47 12,555,088.06 312,958.00 312,958.00 EXPENDITURES TOTALS: 0.00 312,958.00 312,958.00 294,515.00 294,515.00 1,034,494.00 1,231,619.03 1,491,879.00 (1,491,879.00) DEPARTMENT REVENUES 0.00 1,491,879.00 1,491,879.00 1,808,420.00 1,808,420.00 12,117,554.47 12,555,088.06 312,958.00 312,958.00 DEPARTMENT EXPENSES 0.00 312,958.00 312,958.00 294,515.00 294,515.00 (11,083,060.47) (11,323,469.03) 1,178,921.00 (1,804,837.00) Fund Level - Below Line Totals: 0.00 1,178,921.00 1,178,921.00 1,513,905.00 1,513,905.00 15,310,330.58 15,439,172.86 14,931,506.00 (14,931,506.00) FUND REVENUES 0.00 15,143,451.00 15,143,451.00 15,482,815.00 15,482,815.00 15,383,391.11 16,567,291.93 4,197,408.00 4,086,408.00 FUND EXPENSES 0.00 4,238,018.28 4,291,625.28 4,350,326.28 4,350,326.28 (73,060.53) (1,128,119.07) 10,734,098.00 (19,017,914.00) General Fund Totals: 0.00 10,905,432.72 10,851,825.72 11,132,488.72 11,132,488.72 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 19
2026 - 2027 City of Red Bluff Original Budget Page Number 83 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
11 Public Safety Fund
F10 Fund Balance

0.00 0.00 0.00 0.00 500000-0100 Fund Balance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND BALANCES TOTALS: 0.00 0.00 0.00 0.00 0.00 31 Fire
R40 Intergovernmental
10,838.00 11,056.00 10,000.00 -34,451.00 620200-0060 Fire Permit Fees 0.00 10,000.00 10,000.00 10,000.00 10,000.00 27,093.00 766,641.81 0.00 -224,885.00 650000-0020 Fire Reimb-Personnel 0.00 0.00 0.00 0.00 0.00 8,198.38 11,490.01 18,000.00 -18,000.00 650000-0030 Fire Plan Check 0.00 18,000.00 18,000.00 18,000.00 18,000.00 30,000.00 38,254.95 0.00 -58,904.00 650000-0040 Other Grant Revenue 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 650000-0070 State Mandated Reimbursem 0.00 0.00 0.00 0.00 0.00 76,129.38 827,442.77 28,000.00 (336,240.00) Intergovernmental Totals: 0.00 28,000.00 28,000.00 28,000.00 28,000.00 R50 Charges for Current Services
25,737.00 28,592.00 26,000.00 -32,750.00 660000-0080 Inspection Fees 0.00 26,000.00 26,000.00 26,000.00 26,000.00

0.00 0.00 0.00 0.00 660000-0090 Staff Time Reimbursement 0.00 0.00 0.00 0.00 0.00 1,304.50 1,381.90 2,000.00 -2,000.00 660000-0130 Fire Dept Fees & Charges 0.00 2,000.00 2,000.00 2,000.00 2,000.00 2,853.49 0.00 0.00 0.00 660000-0160 Weed Abatement Revenue 0.00 0.00 0.00 0.00 0.00 6,655.00 6,400.00 0.00 -9,750.00 660000-0170 Training Revenue 0.00 0.00 0.00 0.00 0.00

0.00 64.00 0.00 0.00 660000-0220 Fire Revenue/Training Ctr 0.00 0.00 0.00 0.00 0.00 36,549.99 36,437.90 28,000.00 (44,500.00) Charges for Current Services Totals: 0.00 28,000.00 28,000.00 28,000.00 28,000.00 R60 Miscellaneous Revenue
13,100.00 0.00 3,000.00 -3,000.00 670000-0020 Donations Revenue 0.00 3,000.00 3,000.00 3,000.00 3,000.00

0.00 2,600.00 0.00 0.00 670000-0100 Income from Sale of Asset 0.00 0.00 0.00 0.00 0.00 1,158.50 18,148.00 3,000.00 -8,000.00 670000-0110 Fire Misc. Revenue 0.00 3,000.00 3,000.00 3,000.00 3,000.00 14,258.50 20,748.00 6,000.00 (11,000.00) Miscellaneous Revenue Totals: 0.00 6,000.00 6,000.00 6,000.00 6,000.00 126,937.87 884,628.67 62,000.00 (391,740.00) REVENUES TOTALS: 0.00 62,000.00 62,000.00 62,000.00 62,000.00 E10 Personal Salaries
1,596,287.78 1,678,260.76 2,139,000.00 1,783,000.00 710100-0100 Regular Employees 0.00 2,147,255.00 2,147,255.00 2,204,900.00 2,204,900.00 (4,845.58) (5,778.00) 0.00 9,000.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00 17,022.97 18,417.60 0.00 21,000.00 710130-0300 Holiday Pay 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 20
2026 - 2027 City of Red Bluff Original Budget Page Number 84 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
54,530.26 64,575.10 84,800.00 85,000.00 710150-0100 Temporary-Part Time Emp 0.00 84,800.00 84,800.00 84,800.00 84,800.00 210.00 19,609.02 0.00 49,000.00 710160-0100 Sick Leave 0.00 0.00 0.00 0.00 0.00 8,819.79 66,918.42 0.00 155,000.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 1,672,025.22 1,842,002.90 2,223,800.00 2,102,000.00 Personal Salaries Totals: 0.00 2,232,055.00 2,232,055.00 2,289,700.00 2,289,700.00 E12 Personal Overtime
105,758.35 384,975.08 252,000.00 252,000.00 710210-0100 Overtime 0.00 255,820.00 255,820.00 261,000.00 261,000.00 105,758.35 384,975.08 252,000.00 252,000.00 Personal Overtime Totals: 0.00 255,820.00 255,820.00 261,000.00 261,000.00 E13 Personal Paid Accruals

0.00 21,639.36 70,000.00 70,000.00 710300-0100 Composite Leave Expenses 0.00 77,000.00 77,000.00 20,000.00 20,000.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 72,000.00 72,000.00

0.00 21,639.36 70,000.00 70,000.00 Personal Paid Accruals Totals: 0.00 77,000.00 77,000.00 92,000.00 92,000.00 E14 Personal Pension
252,585.13 276,496.75 348,400.00 310,000.00 710410-0100 Pers-Employer Share 0.00 368,000.00 368,000.00 379,000.00 379,000.00

0.00 0.00 0.00 0.00 710420-0200 Pers-Employee Share 0.00 0.00 0.00 0.00 0.00 (3,680.24) 38,960.49 39,523.00 78,000.00 710430-0300 Pers-Ul Payment 0.00 112,409.00 112,409.00 112,409.00 112,409.00

0.00 0.00 0.00 0.00 710440-0500 Pers Other 0.00 0.00 0.00 0.00 0.00 248,904.89 315,457.24 387,923.00 388,000.00 Personal Pension Totals: 0.00 480,409.00 480,409.00 491,409.00 491,409.00 E15 Personal Tax
106,644.34 135,566.91 143,600.00 135,000.00 710510-0100 Social Security 0.00 156,000.00 156,000.00 160,100.00 160,100.00 24,939.19 31,708.09 33,600.00 32,000.00 710520-0200 Medicare 0.00 36,500.00 36,500.00 37,500.00 37,500.00 131,583.53 167,275.00 177,200.00 167,000.00 Personal Tax Totals: 0.00 192,500.00 192,500.00 197,600.00 197,600.00 E16 Personal Benefits
302,460.26 310,385.40 376,500.00 335,000.00 710610-0100 Health Insurance 0.00 370,000.00 370,000.00 396,000.00 396,000.00 2,714.30 2,925.70 2,400.00 7,000.00 710640-0300 Health Insurance-In Lieu 0.00 6,000.00 6,000.00 12,000.00 12,000.00 2,111.10 2,143.22 2,300.00 3,000.00 710710-0200 Life Insurance 0.00 2,400.00 2,400.00 2,400.00 2,400.00 235,763.59 278,134.14 430,600.00 335,000.00 710720-0100 Worker's Compensation Ins 0.00 386,000.00 386,000.00 212,000.00 212,000.00 7,959.13 8,546.31 10,400.00 10,400.00 710730-0100 Deferred Comp Expenses 0.00 12,000.00 12,000.00 30,800.00 30,800.00 1,844.89 3,338.29 25,500.00 5,000.00 710740-0100 Other Employee Benefits 0.00 16,000.00 16,000.00 16,000.00 16,000.00 540.00 345.00 540.00 540.00 710750-0100 Wellness Program 0.00 540.00 540.00 10,540.00 10,540.00

0.00 6,155.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 21
2026 - 2027 City of Red Bluff Original Budget Page Number 85 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
553,393.27 611,973.06 848,240.00 695,940.00 Personal Benefits Totals: 0.00 792,940.00 792,940.00 679,740.00 679,740.00 E20 Materials & Services
4,764.05 3,614.13 5,124.00 5,124.00 720210-0100 Utilities 0.00 3,204.00 3,204.00 3,204.00 3,204.00 7,888.63 10,191.51 7,575.00 7,575.00 720220-0100 Communications 0.00 7,575.00 7,575.00 7,575.00 7,575.00 3,673.00 3,857.00 4,050.00 4,050.00 720220-0200 Communications-Vault Lease 0.00 4,300.00 4,300.00 4,300.00 4,300.00

0.00 133.95 250.00 250.00 720230-0100 Advertising & Printing 0.00 250.00 250.00 250.00 250.00 991.63 499.92 2,000.00 2,000.00 720240-0100 Office Supplies 0.00 2,000.00 2,000.00 2,000.00 2,000.00 3,925.81 1,602.72 6,400.00 6,400.00 720245-0100 Dues & Subscriptions 0.00 5,000.00 5,000.00 5,000.00 5,000.00 21,480.83 16,066.58 20,000.00 20,000.00 720250-0100 Tuition Reimb & Training 0.00 20,000.00 20,000.00 20,000.00 20,000.00 50,872.56 50,580.58 56,000.00 56,000.00 720261-0100 Gasoline & Oils 0.00 65,000.00 65,000.00 65,000.00 65,000.00 38,632.41 64,100.58 42,500.00 42,500.00 720262-0200 Repair Costs 0.00 46,750.00 46,750.00 46,750.00 46,750.00 7,723.60 9,226.63 10,000.00 10,000.00 720263-0300 Tires & Tubes 0.00 11,000.00 11,000.00 11,000.00 11,000.00 8,176.24 6,724.31 15,150.00 15,150.00 720280-0100 Outside Equip Maintenance 0.00 15,150.00 15,150.00 15,150.00 15,150.00 19,838.66 6,472.47 4,500.00 4,500.00 720290-0100 Bldg Repair & Maintenance 0.00 4,500.00 4,500.00 4,500.00 4,500.00 633.01 1,816.46 2,700.00 2,700.00 720310-0100 Rent & Leases 0.00 2,700.00 2,700.00 2,700.00 2,700.00 34,892.14 32,576.51 37,280.00 37,280.00 720320-0100 Small Tools & Equipment 0.00 37,280.00 37,280.00 37,280.00 37,280.00 31,528.78 51,049.16 34,500.00 34,500.00 720330-0100 Spec Supplies & Services 0.00 34,500.00 34,500.00 34,500.00 34,500.00 116,522.79 111,546.89 203,800.00 203,800.00 720340-0100 Prof-Contractual Services 0.00 196,800.00 196,800.00 196,800.00 196,800.00 7,556.25 695.25 0.00 0.00 720340-0101 Consultant Expenses-Reimb 0.00 0.00 0.00 0.00 0.00 15,185.90 18,064.72 19,000.00 19,000.00 720350-0100 Uniform Allowance 0.00 19,000.00 19,000.00 19,095.96 19,095.96 21,842.18 2,121.30 23,500.00 23,500.00 720350-0200 Other Uniforms OSHA-PPE 0.00 25,800.00 25,800.00 25,800.00 25,800.00 8,883.03 9,382.82 13,950.00 13,950.00 720370-0100 Weed and Trash Abatement 0.00 13,950.00 13,950.00 13,950.00 13,950.00 15,645.71 12,066.70 15,500.00 15,500.00 720381-0100 Computer Expense-Equipment 0.00 15,100.00 15,100.00 15,100.00 15,100.00

45.32 0.00 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 29,735.22 31,179.34 32,700.00 32,700.00 720383-0300 Computer Expenses-Block Time 0.00 37,000.00 37,000.00 37,000.00 37,000.00 26,660.65 14,563.88 36,084.00 36,084.00 720384-0500 Computer Exp-IT Subscriptions 0.00 37,534.00 37,534.00 37,534.00 37,534.00

0.00 0.00 300.00 300.00 720385-0100 Website Expenses 0.00 300.00 300.00 300.00 300.00 217.33 294.00 500.00 500.00 720390-0100 Postage Expense 0.00 500.00 500.00 500.00 500.00 112,043.85 132,886.36 147,400.00 147,400.00 720410-0100 Insurance & Bond 0.00 147,400.00 147,400.00 147,400.00 147,400.00 589,359.58 591,313.77 740,763.00 740,763.00 Materials & Services Totals: 0.00 752,593.00 752,593.00 752,688.96 752,688.96 E50 Finance Charges
209,925.20 228,740.78 240,503.00 240,503.00 751100-0100 Debt Service - Principal 0.00 253,084.00 253,084.00 253,084.00 253,084.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 22
2026 - 2027 City of Red Bluff Original Budget Page Number 86 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
103,498.45 99,470.74 95,964.00 95,964.00 752100-0200 Debt Service - Interest 0.00 90,769.00 90,769.00 90,769.00 90,769.00

0.00 0.00 0.00 0.00 753300-0300 Finance Charges 0.00 0.00 0.00 0.00 0.00 313,423.65 328,211.52 336,467.00 336,467.00 Finance Charges Totals: 0.00 343,853.00 343,853.00 343,853.00 343,853.00 E60 Capital Outlay

0.00 0.00 70,000.00 70,000.00 760200-0100 Buildings 0.00 70,000.00 70,000.00 70,000.00 70,000.00

0.00 0.00 0.00 0.00 760220-0100 Improve Other Than Bldgs 0.00 0.00 0.00 0.00 0.00 69,790.92 72,275.15 16,000.00 16,000.00 760230-0100 Machinery & Equipment 0.00 16,000.00 16,000.00 16,000.00 16,000.00

0.00 38,254.95 0.00 0.00 760230-8000 Machinery & Equipment - OTS Gr 0.00 0.00 0.00 0.00 0.00 69,790.92 110,530.10 86,000.00 86,000.00 Capital Outlay Totals: 0.00 86,000.00 86,000.00 86,000.00 86,000.00 3,684,239.41 4,373,378.03 5,122,393.00 4,838,170.00 EXPENDITURES TOTALS: 0.00 5,213,170.00 5,213,170.00 5,193,990.96 5,193,990.96 126,937.87 884,628.67 62,000.00 (391,740.00) DEPARTMENT REVENUES 0.00 62,000.00 62,000.00 62,000.00 62,000.00 3,684,239.41 4,373,378.03 5,122,393.00 4,838,170.00 DEPARTMENT EXPENSES 0.00 5,213,170.00 5,213,170.00 5,193,990.96 5,193,990.96 (3,557,301.54) (3,488,749.36) (5,060,393.00) (5,229,910.00) Fire Totals: 0.00 (5,151,170.00) (5,151,170.00) (5,131,990.96) (5,131,990.96) 33 Police
R20 Licenses and Permits
13,517.00 12,573.00 8,000.00 -8,000.00 620200-0020 Animal Licenses 0.00 13,000.00 13,000.00 13,000.00 13,000.00 5,332.00 6,922.00 11,000.00 -11,000.00 620200-0030 Gun Permits 0.00 5,000.00 5,000.00 5,000.00 5,000.00 312.00 208.00 209.00 -209.00 620200-0080 Firearms Dealer License 0.00 209.00 209.00 209.00 209.00 19,161.00 19,703.00 19,209.00 (19,209.00) Licenses and Permits Totals: 0.00 18,209.00 18,209.00 18,209.00 18,209.00 R30 Fines & Forfeitures
2,263.00 640.00 2,000.00 -2,000.00 630000-0010 Parking Fines 0.00 2,000.00 2,000.00 2,000.00 2,000.00 781.00 40.00 1,200.00 -1,200.00 630000-0040 Equip/Regis Violation 0.00 1,200.00 1,200.00 1,200.00 1,200.00 9,072.00 8,210.00 13,000.00 -13,000.00 630000-0090 Police Towed Veh Reimb 0.00 13,000.00 13,000.00 13,000.00 13,000.00 10,043.00 7,812.00 2,500.00 -2,500.00 630000-0100 False Alarm Response 0.00 5,000.00 5,000.00 5,000.00 5,000.00 22,159.00 16,702.00 18,700.00 (18,700.00) Fines & Forfeitures Totals: 0.00 21,200.00 21,200.00 21,200.00 21,200.00 R40 Intergovernmental

50.00 0.00 0.00 0.00 650000-0020 Vehicle Abatement Revenue 0.00 0.00 0.00 0.00 0.00 9,523.15 6,586.67 0.00 0.00 650000-0050 Major Crimes Grant Revenue 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 23
2026 - 2027 City of Red Bluff Original Budget Page Number 87 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
31,335.55 41,974.00 21,000.00 -21,000.00 650000-0070 SB90 State Mandated Reimb 0.00 21,000.00 21,000.00 21,000.00 21,000.00 193.54 (38.46) 8,000.00 -8,000.00 650000-0701 TCMU Grant 0.00 10,000.00 10,000.00 10,000.00 10,000.00

0.00 0.00 0.00 0.00 650000-0740 Homeland Security Grant 0.00 0.00 0.00 0.00 0.00 3,729.42 3,267.61 2,000.00 -2,000.00 650000-0746 BJA Bullet Proof Vest 0.00 3,000.00 3,000.00 3,000.00 3,000.00 35,000.00 54,875.89 35,000.00 -35,000.00 650000-0750 Safe Grant 0.00 35,000.00 35,000.00 35,000.00 35,000.00

0.00 0.00 0.00 0.00 650000-0752 Wellness Grant Revenue 0.00 0.00 0.00 0.00 0.00 12,513.00 11,298.00 0.00 0.00 650000-0758 Jag Grant 0.00 0.00 0.00 0.00 0.00 156,476.05 143,143.87 137,160.00 -137,160.00 650000-0763 Cal Cops Grant 0.00 137,160.00 137,160.00 137,160.00 137,160.00 7,883.75 0.00 10,000.00 -10,000.00 650000-0764 K-9 Revenue 0.00 10,000.00 10,000.00 10,000.00 10,000.00

0.00 4,783.80 0.00 0.00 650000-0765 Traffic Grant Revenue 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 650000-0766 9-1-1 Equip. Grant 0.00 0.00 0.00 0.00 0.00 40,000.00 40,000.00 40,000.00 -40,000.00 650000-0767 AB 109 Funds 0.00 40,000.00 40,000.00 40,000.00 40,000.00

0.00 0.00 0.00 0.00 650000-0770 VIPS Donation Revenue 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 650000-9000 OTS Overtime Grant 0.00 0.00 0.00 0.00 0.00

0.00 61,088.29 0.00 0.00 650000-9001 Continuum of Care 0.00 0.00 100,000.00 100,000.00 100,000.00

0.00 0.00 0.00 0.00 650000-9002 ABC OTS Overtime Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 650000-9003 CA OTS Training Funds 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 670000-0060 Police Forfeiture Revenue 0.00 0.00 0.00 0.00 0.00

0.00 7,193.16 0.00 0.00 670000-0764 K-9 Revenue 0.00 0.00 0.00 0.00 0.00 296,704.46 374,172.83 253,160.00 (253,160.00) Intergovernmental Totals: 0.00 256,160.00 356,160.00 356,160.00 356,160.00 R50 Charges for Current Services
3,923.00 2,330.00 10,000.00 -10,000.00 660000-0030 Animal Shelter Fees 0.00 1,000.00 1,000.00 1,000.00 1,000.00 2,811.00 2,666.50 2,000.00 -2,000.00 660000-0050 Police Accident Reports 0.00 2,000.00 2,000.00 2,000.00 2,000.00 3,086.50 2,654.00 3,000.00 -3,000.00 660000-0060 Police Report Copies 0.00 3,000.00 3,000.00 3,000.00 3,000.00 1,740.00 1,792.00 2,500.00 -2,500.00 660000-0080 Alcohol Permits 0.00 1,700.00 1,700.00 1,700.00 1,700.00 1,450.00 305.00 0.00 0.00 660000-0130 Civil Subpoenas 0.00 500.00 500.00 500.00 500.00 13,010.50 9,747.50 17,500.00 (17,500.00) Charges for Current Services Totals: 0.00 8,200.00 8,200.00 8,200.00 8,200.00 R60 Miscellaneous Revenue
44,102.14 31,557.29 15,000.00 -15,000.00 670000-0020 Peace Officers Training 0.00 30,000.00 30,000.00 30,000.00 30,000.00 1,395.22 0.00 2,000.00 -2,000.00 670000-0050 Sobriety Funds 0.00 2,000.00 2,000.00 2,000.00 2,000.00

0.00 0.00 0.00 0.00 670000-0090 Special Events Reimbursements 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 670000-0100 Gain on Sale of Assets 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 24
2026 - 2027 City of Red Bluff Original Budget Page Number 88 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
28,325.27 45,475.58 2,167.00 -2,167.00 670000-0110 Police Miscellaneous Inc 0.00 3,000.00 3,000.00 3,000.00 3,000.00 20,000.00 52,500.00 70,000.00 -70,000.00 670000-0111 SRO -Elem. (Vista) 0.00 80,000.00 80,000.00 80,000.00 80,000.00 55,000.00 67,500.00 90,000.00 -90,000.00 670000-0112 SRO - High School 0.00 100,000.00 100,000.00 100,000.00 100,000.00 6,400.00 0.00 4,600.00 -4,600.00 670000-0113 NCCSIF Funding 0.00 0.00 0.00 0.00 0.00

0.00 0.00 571.84 -571.84 670000-0114 Range Revenue 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 670000-0120 Joint Mou Revenues 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 670000-0736 Misc. Donation Revenue 0.00 0.00 0.00 0.00 0.00 12,407.03 62,459.67 0.00 0.00 670000-0768 Opiods Stlmt FD - Great 0.00 0.00 0.00 0.00 0.00 167,629.66 259,492.54 184,338.84 (184,338.84) Miscellaneous Revenue Totals: 0.00 215,000.00 215,000.00 215,000.00 215,000.00 518,664.62 679,817.87 492,907.84 (492,907.84) REVENUES TOTALS: 0.00 518,769.00 618,769.00 618,769.00 618,769.00 E10 Personal Salaries
3,799,818.86 3,486,826.86 4,762,115.07 3,282,000.00 710100-0100 Regular Employees 0.00 4,690,873.00 4,690,873.00 4,683,800.00 4,683,800.00 (67,739.77) (17,863.25) 0.00 3,000.00 710120-0200 Salaries Non-Taxable 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710140-0302 Safe Grant Salary 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710140-0711 Reg. Employees-Sro-Elem. 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710140-0712 Reg. Employees- High School 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710140-0768 Reg Emp O Stlmt Fd Great 0.00 0.00 0.00 0.00 0.00 142,049.25 277,257.50 135,000.00 260,000.00 710150-0100 Temporary-Part Time Emp 0.00 135,000.00 135,000.00 135,000.00 135,000.00

0.00 37,880.56 0.00 123,000.00 710160-0100 Sick Leave 0.00 0.00 0.00 0.00 0.00 109,870.16 273,343.06 90,500.00 333,000.00 710170-0100 Vacation Leave 0.00 89,000.00 89,000.00 0.00 0.00 3,983,998.50 4,057,444.73 4,987,615.07 4,001,000.00 Personal Salaries Totals: 0.00 4,914,873.00 4,914,873.00 4,818,800.00 4,818,800.00 E12 Personal Overtime
454,836.96 600,799.69 498,000.00 563,000.00 710210-0100 Overtime 0.00 422,000.00 422,000.00 450,000.00 450,000.00

0.00 12,919.84 0.00 44,000.00 710210-9000 Overtime - OTS Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 30,000.00 710210-9002 Overtime - ABC OTS Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710220-0200 Overtime - Grant Reimb 0.00 0.00 0.00 0.00 0.00 36,891.45 35,782.93 16,100.00 26,000.00 710220-0300 Overtime - Safe Grant 0.00 16,100.00 16,100.00 16,100.00 16,100.00 709.12 307.61 0.00 12,000.00 710220-0701 Overtime - TCMU Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710220-0765 Overtime - Traffic Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 56,400.00 0.00 710220-0800 Overtime - Holiday Pay 0.00 56,400.00 56,400.00 56,400.00 56,400.00 492,437.53 649,810.07 570,500.00 675,000.00 Personal Overtime Totals: 0.00 494,500.00 494,500.00 522,500.00 522,500.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 25
2026 - 2027 City of Red Bluff Original Budget Page Number 89 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E13 Personal Paid Accruals
26,382.44 90,441.87 167,500.00 168,000.00 710300-0100 Composite Leave Expenses 0.00 100,000.00 100,000.00 72,500.00 72,500.00

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 171,000.00 171,000.00 26,382.44 90,441.87 167,500.00 168,000.00 Personal Paid Accruals Totals: 0.00 100,000.00 100,000.00 243,500.00 243,500.00 E14 Personal Pension
593,078.82 603,835.07 798,000.00 612,000.00 710410-0100 Pers-Employer Share 0.00 826,000.00 826,000.00 780,000.00 780,000.00 (1,817.99) 169,137.95 173,864.00 321,000.00 710430-0300 Pers-Ul Payment 0.00 457,323.00 457,323.00 457,323.00 457,323.00

0.00 0.00 0.00 0.00 710440-0500 Pers Other 0.00 0.00 0.00 0.00 0.00 591,260.83 772,973.02 971,864.00 933,000.00 Personal Pension Totals: 0.00 1,283,323.00 1,283,323.00 1,237,323.00 1,237,323.00 E15 Personal Tax
271,059.73 289,479.80 336,100.00 286,000.00 710510-0100 Social Security 0.00 342,000.00 342,000.00 345,000.00 345,000.00 63,606.73 68,784.45 78,600.00 68,000.00 710520-0200 Medicare 0.00 80,000.00 80,000.00 81,000.00 81,000.00 334,666.46 358,264.25 414,700.00 354,000.00 Personal Tax Totals: 0.00 422,000.00 422,000.00 426,000.00 426,000.00 E16 Personal Benefits
588,293.68 526,180.77 723,080.00 565,000.00 710610-0100 Health Insurance 0.00 799,000.00 799,000.00 777,000.00 777,000.00 11,928.65 11,446.35 10,800.00 11,000.00 710640-0300 Health Insurance-In Lieu 0.00 9,600.00 9,600.00 19,200.00 19,200.00 4,901.40 4,573.83 5,600.00 5,600.00 710710-0200 Life Insurance 0.00 5,700.00 5,700.00 5,700.00 5,700.00 265,567.68 275,819.01 377,000.00 278,000.00 710720-0100 Worker's Compensation Ins 0.00 300,000.00 300,000.00 147,000.00 147,000.00 13,171.50 11,878.51 10,400.00 14,000.00 710730-0100 Deferred Comp Expenses 0.00 13,000.00 13,000.00 67,000.00 67,000.00 4,392.75 6,600.87 62,000.00 6,000.00 710740-0100 Other Employee Benefits 0.00 33,500.00 33,500.00 33,500.00 33,500.00 465.00 765.00 360.00 360.00 710750-0100 Wellness Program 0.00 900.00 900.00 25,400.00 25,400.00

0.00 10,595.00 0.00 0.00 710760-0000 Phone Allowance 0.00 0.00 0.00 0.00 0.00 888,720.66 847,859.34 1,189,240.00 879,960.00 Personal Benefits Totals: 0.00 1,161,700.00 1,161,700.00 1,074,800.00 1,074,800.00 E20 Materials & Services
7,467.81 8,222.42 8,580.00 8,580.00 720210-0100 Utilities 0.00 8,040.00 8,040.00 8,040.00 8,040.00 17,447.44 71,465.16 19,668.00 19,668.00 720220-0100 Communications 0.00 25,000.00 25,000.00 25,000.00 25,000.00

0.00 3,857.00 3,673.00 3,673.00 720220-0200 Communications-Vault Lease 0.00 3,673.00 3,673.00 3,673.00 3,673.00

0.00 0.00 2,307.00 2,307.00 720220-0300 Communications-Clets Main 0.00 307.00 307.00 307.00 307.00

0.00 0.00 5,800.00 5,800.00 720220-0400 Communications-System Exc 0.00 0.00 0.00 0.00 0.00 23,908.00 25,090.00 23,908.00 23,908.00 720220-0500 Communications-Rims Maint 0.00 27,000.00 27,000.00 27,000.00 27,000.00 123.54 4,449.55 250.00 250.00 720230-0100 Advertising & Printing 0.00 250.00 250.00 250.00 250.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 26
2026 - 2027 City of Red Bluff Original Budget Page Number 90 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
15,055.94 7,861.14 12,000.00 12,000.00 720240-0100 Office Supplies 0.00 12,000.00 12,000.00 12,000.00 12,000.00 902.21 5,813.34 2,000.00 2,000.00 720245-0100 Dues & Subscriptions 0.00 2,000.00 2,000.00 2,000.00 2,000.00 20,393.83 19,565.31 20,000.00 20,000.00 720250-0100 Tuition Reimb & Training 0.00 20,000.00 20,000.00 20,000.00 20,000.00 41,077.35 65,751.89 50,000.00 50,000.00 720250-0200 Tution Reimburse-Post 0.00 50,000.00 50,000.00 50,000.00 50,000.00

0.00 0.00 0.00 0.00 720250-0300 OTS Training 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720250-0400 City LE Grant Training 0.00 0.00 0.00 0.00 0.00

0.00 0.00 10,000.00 10,000.00 720250-0500 Jag Training 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720250-9003 CA OTS Training Exp 0.00 0.00 0.00 0.00 0.00 98,473.69 75,685.38 100,000.00 100,000.00 720261-0100 Gasoline & Oils 0.00 100,000.00 100,000.00 100,000.00 100,000.00 30,149.65 39,527.37 32,000.00 32,000.00 720262-0200 Repair Costs 0.00 32,000.00 32,000.00 32,000.00 32,000.00 9,206.10 9,973.85 9,500.00 9,500.00 720263-0300 Tires & Tubes 0.00 9,500.00 9,500.00 9,500.00 9,500.00 2,969.28 3,497.95 4,000.00 4,000.00 720280-0100 Outside Equip Maintenance 0.00 4,000.00 4,000.00 4,000.00 4,000.00 2,199.70 1,046.44 1,000.00 1,000.00 720290-0100 Bldg Repair & Maintenance 0.00 1,000.00 1,000.00 1,000.00 1,000.00 1,138.44 3,745.16 6,250.00 6,250.00 720310-0100 Rent & Leases 0.00 6,250.00 6,250.00 6,250.00 6,250.00 75,724.20 95,307.12 59,018.00 59,018.00 720330-0100 Spec Supplies & Services 0.00 59,018.00 59,018.00 59,018.00 59,018.00

0.00 282.29 0.00 0.00 720330-0101 Spec Supplies&Serv-Great 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720330-0110 Traffic Study/Body Camera 0.00 0.00 0.00 0.00 0.00 26,176.80 38,814.39 33,200.00 33,200.00 720340-0100 Prof-Contractual Services 0.00 36,497.00 36,497.00 36,497.00 36,497.00 76,889.48 81,779.88 85,000.00 85,000.00 720340-0102 Animal Shelter 0.00 100,000.00 100,000.00 100,000.00 100,000.00

0.00 0.00 0.00 0.00 720340-0103 Secret Witness 0.00 0.00 0.00 0.00 0.00 10,483.00 10,676.00 12,000.00 12,000.00 720340-0105 Medical Expenses 0.00 12,000.00 12,000.00 12,000.00 12,000.00 7,489.25 9,282.58 6,000.00 6,000.00 720340-0106 Animal Vet Expenses 0.00 9,000.00 9,000.00 9,000.00 9,000.00 6,305.80 4,231.16 7,500.00 7,500.00 720340-0107 Blood Alcohol Testing 0.00 7,500.00 7,500.00 7,500.00 7,500.00

0.00 0.00 100.00 100.00 720340-0108 Drug Lab 0.00 0.00 0.00 0.00 0.00

0.00 2,288.00 1,000.00 1,000.00 720340-0109 CCW Permits 0.00 1,000.00 1,000.00 1,000.00 1,000.00 2,592.00 1,669.50 1,500.00 1,500.00 720340-0111 Towing Services 0.00 1,500.00 1,500.00 1,500.00 1,500.00 14,500.00 0.00 15,000.00 15,000.00 720340-0113 Range Improvements 0.00 15,000.00 15,000.00 15,000.00 15,000.00

0.00 0.00 0.00 0.00 720340-0115 Radar Calibration Radar 0.00 0.00 0.00 0.00 0.00 3,034.96 7,542.81 6,600.00 6,600.00 720340-0118 Landfill Fees 0.00 10,000.00 10,000.00 10,000.00 10,000.00 42,276.93 38,827.76 41,500.00 41,500.00 720350-0100 Uniform Allowance 0.00 41,500.00 41,500.00 41,500.00 41,500.00 6,259.99 6,341.12 5,000.00 5,000.00 720350-0200 Uniform Purchases 0.00 6,400.00 6,400.00 6,400.00 6,400.00

0.00 0.00 0.00 0.00 720360-0100 Joint Mou Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720370-0200 Vehicle Abatement Costs 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 27
2026 - 2027 City of Red Bluff Original Budget Page Number 91 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
4,315.41 32,292.77 24,700.00 24,700.00 720381-0100 Computer Expense-Equipment 0.00 24,700.00 19,800.00 19,800.00 19,800.00

0.00 295.20 0.00 0.00 720382-0200 Computer Expenses-Service 0.00 0.00 0.00 0.00 0.00 139,329.52 147,015.05 152,400.00 152,400.00 720383-0300 Computer Expenses-Block Time 0.00 168,000.00 168,000.00 168,000.00 168,000.00

0.00 0.00 500.00 500.00 720385-0100 Website Expenses 0.00 500.00 500.00 500.00 500.00 2,215.76 2,035.63 2,400.00 2,400.00 720390-0100 Postage Expense 0.00 2,400.00 2,400.00 2,400.00 2,400.00 220,225.62 267,002.34 288,600.00 288,600.00 720410-0100 Insurance & Bond 0.00 288,600.00 288,600.00 288,600.00 288,600.00

0.00 2,009.01 0.00 0.00 720450-0100 Grant Expenses 0.00 0.00 0.00 0.00 0.00 6,400.00 0.00 4,600.00 4,600.00 720450-0113 NCCSIF Safety Grant Expen 0.00 4,600.00 4,600.00 4,600.00 4,600.00 9,523.15 16,370.26 30,000.00 30,000.00 720450-0118 Major Crimes Expenses 0.00 30,000.00 30,000.00 30,000.00 30,000.00 30,987.18 40,420.23 37,160.00 37,160.00 720450-0170 Cal-Cops Supplies 0.00 37,160.00 37,160.00 37,160.00 37,160.00

0.00 0.00 0.00 0.00 720450-0200 Grant Expenses-Homeland 0.00 0.00 0.00 0.00 0.00 12,261.50 0.00 0.00 0.00 720450-0300 Grant Expenditures (BJA) 0.00 0.00 0.00 0.00 0.00 6,963.45 5,711.15 20,000.00 20,000.00 720450-0750 Safe Grant 0.00 35,000.00 35,000.00 35,000.00 35,000.00 11,252.47 600.00 0.00 0.00 720450-0752 Wellness Grant Exp 0.00 0.00 0.00 0.00 0.00 7,883.75 7,333.16 10,000.00 10,000.00 720450-0764 K-9 Expenses 0.00 10,000.00 10,000.00 10,000.00 10,000.00

0.00 0.00 0.00 0.00 720450-0765 Traffic Grant Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720450-0766 Misc. Donations Expense 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720450-0770 VIPS Donation Expenditure 0.00 0.00 0.00 0.00 0.00 11,475.80 0.00 0.00 0.00 720450-0773 Grant Exp-Jag 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 720450-9001 Continuum of Care 0.00 0.00 0.00 0.00 0.00 1,005,079.00 1,163,679.37 1,154,714.00 1,154,714.00 Materials & Services Totals: 0.00 1,201,395.00 1,196,495.00 1,196,495.00 1,196,495.00 E50 Finance Charges
441,059.50 560,226.56 534,203.00 534,203.00 751100-0100 Debt Service - Principal 0.00 569,816.00 569,816.00 569,816.00 569,816.00 227,304.90 229,357.55 222,387.00 222,387.00 752100-0200 Debt Service - Interest 0.00 215,054.00 215,054.00 215,054.00 215,054.00

0.00 0.00 0.00 0.00 753300-0300 Finance Charges 0.00 0.00 0.00 0.00 0.00 668,364.40 789,584.11 756,590.00 756,590.00 Finance Charges Totals: 0.00 784,870.00 784,870.00 784,870.00 784,870.00 E60 Capital Outlay

0.00 0.00 0.00 0.00 760200-0100 Buildings 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760220-0102 Dispatch Upgrade 911 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760220-0103 Special Events Expenditures 0.00 0.00 0.00 0.00 0.00 188,811.60 165,277.22 150,000.00 150,000.00 760230-0100 Machinery & Equipment 0.00 175,000.00 200,000.00 200,000.00 200,000.00

0.00 30,295.78 16,141.00 16,141.00 760230-0101 Capital Outlay - Leases 0.00 16,141.00 16,141.00 16,141.00 16,141.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 28
2026 - 2027 City of Red Bluff Original Budget Page Number 92 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 2,000.00 2,000.00 760230-0106 Bullet Proof Vest 0.00 2,000.00 2,000.00 2,000.00 2,000.00

0.00 0.00 0.00 0.00 760230-0118 Tide Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0126 Homeland Security Grant 0.00 0.00 0.00 0.00 0.00 54,220.00 25,500.00 0.00 0.00 760230-0170 Cal-Cops Expenditures 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0600 Equip. SBITA Inception 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0750 Safe Grant 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0764 Machinery & Equip -K9 Fund 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 760230-0912 Jag Grant Expenditures 0.00 0.00 0.00 0.00 0.00

0.00 (11,525.70) 47,000.00 47,000.00 760250-0100 Right To Use Asset 0.00 55,335.55 55,335.55 55,335.55 55,335.55

0.00 11,525.70 0.00 0.00 760250-0170 Cal-Cops Right To Use Asset 0.00 0.00 0.00 0.00 0.00

0.00 133,155.00 0.00 0.00 760250-0601 Inception Exp Right to Use 0.00 0.00 0.00 0.00 0.00 243,031.60 354,228.00 215,141.00 215,141.00 Capital Outlay Totals: 0.00 248,476.55 273,476.55 273,476.55 273,476.55 8,233,941.42 9,084,284.76 10,427,864.07 9,137,405.00 EXPENDITURES TOTALS: 0.00 10,611,137.55 10,631,237.55 10,577,764.55 10,577,764.55 518,664.62 679,817.87 492,907.84 (492,907.84) DEPARTMENT REVENUES 0.00 518,769.00 618,769.00 618,769.00 618,769.00 8,233,941.42 9,084,284.76 10,427,864.07 9,137,405.00 DEPARTMENT EXPENSES 0.00 10,611,137.55 10,631,237.55 10,577,764.55 10,577,764.55 (7,715,276.80) (8,404,466.89) (9,934,956.23) (9,630,312.84) Police Totals: 0.00 (10,092,368.55) (10,012,468.55) (9,958,995.55) (9,958,995.55) 73 Jumpstart Grant
R40 Intergovernmental
125,018.91 155,872.56 150,000.00 -150,000.00 650000-0040 Jumpstart Grant 0.00 150,000.00 150,000.00 150,000.00 150,000.00 125,018.91 155,872.56 150,000.00 (150,000.00) Intergovernmental Totals: 0.00 150,000.00 150,000.00 150,000.00 150,000.00 125,018.91 155,872.56 150,000.00 (150,000.00) REVENUES TOTALS: 0.00 150,000.00 150,000.00 150,000.00 150,000.00 E10 Personal Salaries
84,547.30 101,139.63 0.00 111,000.00 710100-0100 Regular Employees 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 7,000.00 710170-0100 Vacation Leave 0.00 0.00 0.00 0.00 0.00 84,547.30 101,139.63 0.00 118,000.00 Personal Salaries Totals: 0.00 0.00 0.00 0.00 0.00 E13 Personal Paid Accruals

0.00 0.00 0.00 0.00 710310-0000 ATO Expenses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710320-0000 Vacation Payout Expenses 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 29
2026 - 2027 City of Red Bluff Original Budget Page Number 93 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 0.00 0.00 Personal Paid Accruals Totals: 0.00 0.00 0.00 0.00 0.00 E14 Personal Pension
11,453.16 13,916.91 0.00 17,000.00 710410-0100 Pers-Employer Share 0.00 0.00 0.00 0.00 0.00 11,453.16 13,916.91 0.00 17,000.00 Personal Pension Totals: 0.00 0.00 0.00 0.00 0.00 E15 Personal Tax
5,013.27 5,966.35 0.00 7,000.00 710510-0100 Social Security 0.00 0.00 0.00 0.00 0.00 1,172.49 1,395.29 0.00 2,000.00 710520-0200 Medicare 0.00 0.00 0.00 0.00 0.00 6,185.76 7,361.64 0.00 9,000.00 Personal Tax Totals: 0.00 0.00 0.00 0.00 0.00 E16 Personal Benefits
19,279.41 26,588.17 0.00 27,000.00 710610-0100 Health Insurance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 710640-0300 Health Insurance-In Lieu 0.00 0.00 0.00 0.00 0.00

93.00 99.84 0.00 1,000.00 710710-0200 Life Insurance 0.00 0.00 0.00 0.00 0.00 11,562.84 13,114.10 0.00 18,000.00 710720-0100 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00 2,048.07 2,351.48 0.00 3,000.00 710730-0100 Deferred Comp Expenses 0.00 0.00 0.00 0.00 0.00

49.19 23.94 0.00 0.00 710740-0100 Other Employee Benefits 0.00 0.00 0.00 0.00 0.00 33,032.51 42,177.53 0.00 49,000.00 Personal Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Materials & Services

0.00 446.08 0.00 0.00 720220-0100 Communications 0.00 0.00 0.00 0.00 0.00 2,388.29 0.00 0.00 0.00 720240-0100 Office Supplies 0.00 0.00 0.00 0.00 0.00

0.00 702.27 0.00 0.00 720330-0100 Spec Supplies & Services 0.00 0.00 0.00 0.00 0.00 665.96 798.69 0.00 0.00 720350-0100 Uniform Allowance 0.00 0.00 0.00 0.00 0.00 2,031.57 0.00 0.00 0.00 720381-0100 Computer Expense-Equipment 0.00 0.00 0.00 0.00 0.00 5,085.82 1,947.04 0.00 0.00 Materials & Services Totals: 0.00 0.00 0.00 0.00 0.00 140,304.55 166,542.75 0.00 193,000.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 125,018.91 155,872.56 150,000.00 (150,000.00) DEPARTMENT REVENUES 0.00 150,000.00 150,000.00 150,000.00 150,000.00 140,304.55 166,542.75 0.00 193,000.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00 (15,285.64) (10,670.19) 150,000.00 (343,000.00) Jumpstart Grant Totals: 0.00 150,000.00 150,000.00 150,000.00 150,000.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 30
2026 - 2027 City of Red Bluff Original Budget Page Number 94 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
99 Fund Level - Below Line
R90 Other Fin Sources

0.00 133,155.00 0.00 0.00 881100-0100 Other Financing Sources 0.00 0.00 0.00 0.00 0.00

0.00 133,155.00 0.00 0.00 Other Fin Sources Totals: 0.00 0.00 0.00 0.00 0.00 R95 OP Transfers In
193,260.00 351,196.47 196,744.00 -196,744.00 891100-0100 Operating Transfers-In 0.00 196,744.00 196,744.00 234,428.00 234,428.00 193,260.00 351,196.47 196,744.00 (196,744.00) OP Transfers In Totals: 0.00 196,744.00 196,744.00 234,428.00 234,428.00 193,260.00 484,351.47 196,744.00 (196,744.00) REVENUES TOTALS: 0.00 196,744.00 196,744.00 234,428.00 234,428.00 E90 Other Financial Uses

0.00 0.00 0.00 0.00 882200-0200 Other Financing Uses 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Other Financial Uses Totals: 0.00 0.00 0.00 0.00 0.00 E95 OP Transfers Out
(11,274,006.29) (11,605,134.71) 0.00 0.00 800100-0100 Intra-Fund Transfer In 0.00 0.00 0.00 0.00 0.00 167,918.69 193,151.86 205,586.00 205,586.00 892200-0200 Operating Transfers-Out 0.00 205,586.00 205,586.00 224,576.00 224,576.00 (11,106,087.60) (11,411,982.85) 205,586.00 205,586.00 OP Transfers Out Totals: 0.00 205,586.00 205,586.00 224,576.00 224,576.00 (11,106,087.60) (11,411,982.85) 205,586.00 205,586.00 EXPENDITURES TOTALS: 0.00 205,586.00 205,586.00 224,576.00 224,576.00 193,260.00 484,351.47 196,744.00 (196,744.00) DEPARTMENT REVENUES 0.00 196,744.00 196,744.00 234,428.00 234,428.00 (11,106,087.60) (11,411,982.85) 205,586.00 205,586.00 DEPARTMENT EXPENSES 0.00 205,586.00 205,586.00 224,576.00 224,576.00 11,299,347.60 11,896,334.32 (8,842.00) (402,330.00) Fund Level - Below Line Totals: 0.00 (8,842.00) (8,842.00) 9,852.00 9,852.00 963,881.40 2,204,670.57 901,651.84 (1,231,391.84) FUND REVENUES 0.00 927,513.00 1,027,513.00 1,065,197.00 1,065,197.00 952,397.78 2,212,222.69 15,755,843.07 14,374,161.00 FUND EXPENSES 0.00 16,029,893.55 16,049,993.55 15,996,331.51 15,996,331.51 11,483.62 (7,552.12) (14,854,191.23) (15,605,552.84) Public Safety Fund Totals: 0.00 (15,102,380.55) (15,022,480.55) (14,931,134.51) (14,931,134.51) GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 31
2026 - 2027 City of Red Bluff Original Budget Page Number 95 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
12 Planning-General Plan Update
F10 Fund Balance

0.00 0.00 0.00 0.00 500000-0100 Fund Balance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND BALANCES TOTALS: 0.00 0.00 0.00 0.00 0.00 R85 Interest Income

0.00 0.00 0.00 0.00 640000-0010 Interest Income 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Interest Income Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 25 General Plan
E20 Materials & Services

0.00 0.00 0.00 0.00 720340-0100 Prof-Contractual Services 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Materials & Services Totals: 0.00 0.00 0.00 0.00 0.00 E60 Capital Outlay

0.00 0.00 0.00 0.00 760230-0100 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 General Plan Totals: 0.00 0.00 0.00 0.00 0.00 99 Fund Level - Below Line
R95 OP Transfers In

0.00 0.00 0.00 0.00 891100-0100 Operating Transfers-In 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 OP Transfers In Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 32
2026 - 2027 City of Red Bluff Original Budget Page Number 96 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027

0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Fund Level - Below Line Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND REVENUES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Planning-General Plan Update Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (6/4/2026 - 3:51 PM) Page 33
2026 - 2027 City of Red Bluff Original Budget Page Number 97 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
15 Transportation-City Design
F10 Fund Balance

0.00 0.00 0.00 0.00 500000-0100 Fund Balance 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Fund Balance Totals: 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 FUND BALANCES TOTALS: 0.00 0.00 0.00 0.00 0.00 R60 Miscellaneous Revenue

0.00 0.00 0.00 0.00 670000-0010 Gain on Sale of Assets 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 Miscellaneous Revenue Totals: 0.00 0.00 0.00 0.00 0.00 R85 Interest Income
431.57 403.21 20.00 -20.00 640000-0010 Interest Income 0.00 100.00 100.00 100.00 100.00 431.57 403.21 20.00 (20.00) Interest Income Totals: 0.00 100.00 100.00 100.00 100.00 431.57 403.21 20.00 (20.00) REVENUES TOTALS: 0.00 100.00 100.00 100.00 100.00 42 Traffic Control Impact Fees
E20 Materials & Services