Redding City Council
January 18, 2022

203
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
December 21, 2021
Packet Pg. 779 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Cumulative Total September 30, December 31,
June 30, 2020 2020 2020
Unexpended (over expended) passenger facility - $ (239,742) $ (229,627) $ charges and interest, beginning of period
Revenues:

Passenger facility charges collected 4,069,503 10,115 15,680 Interest earned 19,779 - -
Total passenger facility charge revenue 4,089,282 10,115 15,680 Expenses:

Project Number/Project Name
Amount
Approved
Completed and Closed Applications 3,440,457 $ 3,440,457 - - Open Projects
Application 17-05-C-00-RDD
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition 68,676 68,676 002-Airport Master Plan Update 44,832 44,800
003-ADA Passenger Loading Ramp 4,984 4,984
004-Airport Pavement Management System Study 4,735 4,735 005-T-Hangar Taxilane Reconstruction 458,672 394,850
006-West Tie Down Apron Reconstruction 323,278 313,730
007-Airccraft Rescue and Fire Fighting Station Modifications 1,7 1,735 35 009-Environmental Assessment Parallel Runway 32,690 187 013-PFC Application/Administration Costs 150,000 54,870 Total passenger facility charge revenue expenditures 4,329,024 - - Unexpended (over expended) passenger facility
charges and interest, end of period (239,742) $ (229,627) $ (213,947) $ (Continued)
City of Redding
Redding Municipal Airport
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected For the Quarters Ended September 30, 2020, December 31, 2020, March 31, 2021, and June 30, 2021 For the Quarter Ended
204 Packet Pg. 780 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) For the Year
Ended
March 31, June 30, June 30, Cumulative Total
2021 2021 2021 June 30, 2021
Unexpended (over expended) passenger facility (213,947) $ (202,815) $ (239,742) $ - $ charges and interest, beginning of period
Revenues:

Passenger facility charges collected 11,131 34,547 71,474 4,140,977 Interest earned - - - 19,779
Total passenger facility charge revenue 11,131 34,547 71,474 4,160,756 Expenses:

Project Number/Project Name
Completed and Closed Applications - - 3,440,457 -
Open Projects
Application 17-05-C-00-RDD
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition - 68,676 002-Airport Master Plan Update 44,800 -
003-ADA Passenger Loading Ramp 4,984 -
004-Airport Pavement Management System Study - 4,735
005-T-Hangar Taxilane Reconstruction 394,850 -
006-West Tie Down Apron Reconstruction - 313,730
007-Airccraft Rescue and Fire Fighting Station Modifications - 1,735 009-Environmental Assessment Parallel Runway - 187
013-PFC Application/Administration Costs - 54,870
Total passenger facility charge revenue expenditures - - - 4,329,024 Unexpended (over expended) passenger facility
charges and interest, end of period (202,815) $ (168,268) $ (168,268) $ (168,268) $ (Concluded)
For the Quarters Ended September 30, 2020, December 31, 2020, March 31, 2021, and June 30, 2021 For the Quarter Ended
City of Redding
Redding Municipal Airport
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected (Continued) 205 Packet Pg. 781 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
206 Packet Pg. 782 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Statistical Section
207
Packet Pg. 783 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
208 Packet Pg. 784 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) INDEX Page
Financial Trends 210
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

Revenue Capacity 221
These schedules contain information to help the reader assess the City’s most significant local revenues sources.

Debt Capacity 228
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic Information 239
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.

Operating Information 243
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

This part of the City of Redding's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

City of Redding
Statistical Section
Overview
209 Packet Pg. 785 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Governmental activities
Net investment in capital assets 303,499,470 $ 301,401,234 $ 299,220,582 $ 303,789,845 $ 304,441,380 $ Restricted 43,830,207 42,200,822 44,242,198 44,242,198 43,495,762 Unrestricted 17,269,063 18,461,336 12,404,054 (150,344,065) (146,838,910) Total governmental activities net position $ 362,063,392 364,598,740 $ 355,866,834 $ 197,687,978 $ 201,098,232 $ Business-type activities
Net investment in capital assets 263,727,224 $ 270,149,380 $ 276,768,127 $ 286,401,920 $ 284,346,442 $ Restricted 18,929,291 16,554,856 18,564,126 18,326,176 15,155,154 Unrestricted 95,705,374 97,572,863 103,748,759 32,692,674 54,363,934 Total business-type activities net position $ 384,277,099 378,361,889 $ 399,081,012 $ 337,420,770 $ 353,865,530 $ Primary government
Net investment in capital assets 567,226,694 $ 571,550,614 $ 575,988,709 $ 590,191,765 $ 588,787,822 $ Restricted 62,759,498 58,755,678 62,806,324 62,568,374 58,650,916 Unrestricted 112,974,437 116,034,199 116,152,813 (117,651,391) (92,474,976) Total primary government net position $ 746,340,491 742,960,629 $ 754,947,846 $ 535,108,748 $ 554,963,762 $ Source: City of Redding Annual Comprehensive Financial Report City of Redding
Fiscal Year
Last Ten Fiscal Years Ended June 30, 2021
(accrual basis of accounting)
Net Position by Component
210 Packet Pg. 786 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Governmental activities
Net investment in capital assets 299,478,797 $ 298,515,126 $ 296,238,160 $ 293,561,715 $ 307,597,872 $ Restricted 42,760,454 41,076,874 67,544,524 67,415,758 99,523,339 Unrestricted (157,129,728) (135,453,029) (157,348,852) (152,188,061) (157,650,758) Total governmental activities net position $ 204,138,971 185,109,523 $ 206,433,832 $ 208,789,412 $ 249,470,453 $ Business-type activities
Net investment in capital assets 293,920,914 $ 314,064,755 $ 320,934,467 $ 327,301,815 $ 358,579,485 $ Restricted 14,068,393 12,204,596 10,072,298 8,589,905 9,433,039 Unrestricted 66,198,888 99,325,093 112,968,216 127,947,134 105,661,660 Total business-type activities net position $ 425,594,444 374,188,195 $ 443,974,981 $ 463,838,854 $ 473,674,184 $ Primary government
Net investment in capital assets 593,399,711 $ 612,579,881 $ 617,172,627 $ 620,863,530 $ 666,177,357 $ Restricted 56,828,847 53,281,470 77,616,822 76,005,663 108,956,378 Unrestricted (90,930,840) (36,127,936) (44,380,636) (24,240,927) (51,989,098) Total primary government net position $ 629,733,415 559,297,718 $ 650,408,813 $ 672,628,266 $ 723,144,637 $ Source: City of Redding Annual Comprehensive Financial Report Fiscal Year
City of Redding
Net Position by Component (Continued)
Last Ten Fiscal Years Ended June 30, 2021
(accrual basis of accounting)
211 Packet Pg. 787 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Expenses
Governmental Activities
General government $ 7,296,724 7,217,464 $ 6,917,771 $ 7,112,939 $ 8,077,255 $ Police 25,838,317 26,116,291 28,893,564 34,476,947 30,751,887 Fire 16,780,046 17,751,879 20,255,472 20,558,967 20,467,167 Public works 12,731,599 13,286,742 12,421,262 7,261,903 14,954,615 Planning 3,532,884 3,636,094 3,871,712 3,933,284 4,013,885 Recreation and culture 10,986,615 11,604,233 11,558,733 9,366,789 10,791,830 Community development 10,341,051 14,132,539 10,712,285 9,503,654 9,991,686 Interest on long-term debt 3,459,498 2,036,578 2,458,815 1,840,755 1,720,036 Total governmental activities expenses 94,678,962 92,069,592 97,089,614 94,055,238 100,768,361 Business-Type Activities
Electric 159,456,608 156,080,538 150,171,628 152,786,522 144,525,611 Water 16,207,794 15,975,372 17,185,065 16,921,142 17,023,112 Wastewater 19,405,723 17,907,974 20,289,784 22,541,672 23,872,035 Storm drainage 2,255,283 2,324,951 2,102,618 1,919,740 2,094,900 Solid waste 19,953,480 20,484,434 22,870,947 20,410,950 20,209,534 Transportation 9,915,606 9,679,832 9,874,891 9,569,808 9,948,552 Convention center 1,642,316 1,176,913 1,275,954 1,229,354 1,187,415 Total business-type activities expenses 227,106,639 225,360,185 223,770,887 225,379,188 218,861,159 Total primary government expenses $ 317,429,777 321,785,601 $ 320,860,501 $ 319,434,426 $ 319,629,520 $ Program Revenues
Governmental Activities
Charges for services:

General government $ 5,904,251 6,128,583 $ 5,967,284 $ 6,516,578 $ 6,213,317 $ Public works 717,929 557,062 577,312 682,515 650,616
Planning 1,282,262 1,337,696 1,748,627 1,673,717 1,286,338 Other activities 3,539,227 3,668,956 3,988,580 4,167,614 4,743,501 Operating grants and contributions 17,033,353 17,484,151 22,330,062 18,014,648 18,663,414 Capital grants and contributions 6,854,366 8,717,779 6,942,319 5,505,363 18,960,524 Total governmental activities program revenues 35,555,720 37,669,895 41,554,184 36,560,435 50,517,710 Program Revenues
Business-type activities
Charges for services:

Electric 164,375,161 160,944,663 162,920,950 163,301,368 158,275,732 Water 15,886,937 16,734,627 18,667,027 17,871,349 17,995,434 Wastewater 21,113,321 21,355,779 22,731,807 24,577,645 26,776,762 Solid waste 19,161,513 18,800,831 19,681,867 20,505,176 21,200,419 Transportation 3,530,250 3,603,988 3,772,347 3,790,418 3,717,047 Other activities 1,519,081 1,549,792 1,513,033 1,622,114 1,744,369 Operating grants and contributions 4,450,939 4,170,108 4,159,414 4,405,158 4,300,769 Capital grants and contributions 13,337,075 10,196,914 7,476,968 6,079,058 3,343,536 Total business-type activities program revenues 243,374,277 237,356,702 240,923,413 242,152,286 237,354,068 Total primary government program revenues $ 275,026,597 278,929,997 $ 282,477,597 $ 278,712,721 $ 287,871,778 $ Net (Expense) Revenue
Governmental activities (59,123,242) $ (54,399,697) $ (55,535,430) $ (57,494,803) $ (50,250,651) $ Business-type activities 16,267,638 11,996,517 17,152,526 16,773,098 18,492,909 Total primary government $ (42,403,180) (42,855,604) $ (38,382,904) $ (40,721,705) $ (31,757,742) $ SouSource: City of Redding Annual Comprehensive Financial Report Fiscal Year
Last Ten Fiscal Years
(accrual basis of accounting)
City of Redding
Change in Net Position
212 Packet Pg. 788 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Expenses
Governmental Activities
General government $ 7,678,431 7,576,731 $ 7,503,465 $ 9,842,219 $ 7,305,048 $ Police 32,114,904 32,742,710 34,001,886 36,954,392 38,537,805 Fire 22,299,466 23,264,792 23,685,713 24,997,889 27,416,745 Public works 16,211,855 15,039,604 16,096,332 16,133,278 12,781,403 Planning 4,290,932 3,918,206 3,879,239 5,049,433 4,261,253 Recreation and culture 11,219,774 11,137,417 11,360,417 12,101,698 11,436,375 Community development 9,377,682 10,241,866 9,724,970 10,825,020 10,788,241 Interest on long-term debt 1,623,654 1,575,210 1,495,440 1,832,339 1,501,079 Total governmental activities expenses 105,579,182 104,734,052 107,747,462 117,736,268 114,027,949 Business-Type Activities
Electric 144,826,944 139,069,185 148,470,304 154,180,658 158,675,983 Water 18,714,649 17,810,721 18,403,516 18,747,880 20,163,278 Wastewater 23,807,419 23,748,358 24,553,202 25,734,531 25,097,221 Storm drainage 2,037,068 2,032,999 2,155,137 2,313,546 2,529,827 Solid waste 22,430,632 22,835,505 25,668,200 26,604,891 27,348,763 Transportation 10,114,207 10,256,990 10,837,593 11,140,459 11,187,003 Convention center 1,349,400 1,316,803 1,408,622 1,785,044 873,731 Total business-type activities expenses 222,317,330 218,033,550 231,496,574 240,507,009 245,875,806 Total primary government expenses $ 322,767,602 327,896,512 $ 339,244,036 $ 358,243,277 $ 359,903,755 $ Program Revenues
Governmental Activities
Charges for services:

General government $ 6,522,621 6,395,898 $ 6,332,966 $ 7,030,150 $ 5,427,109 $ Public works 669,769 785,973 1,375,532 770,387 822,537
Planning 1,986,579 1,822,316 3,031,727 4,201,516 4,917,418 Other activities 4,804,529 4,921,877 4,555,208 5,182,252 8,134,737 Operating grants and contributions 16,491,007 15,293,829 22,924,591 22,540,523 34,693,970 Capital grants and contributions 6,040,837 11,061,017 8,618,248 13,690,648 27,665,920 Total governmental activities program revenues 36,388,619 40,407,633 46,838,272 53,415,476 81,661,691 Program Revenues
Business-type activities
Charges for services:

Electric 165,157,048 158,286,134 155,200,165 151,851,828 158,263,003 Water 19,591,568 22,158,506 22,486,899 23,665,086 26,431,076 Wastewater 26,939,000 27,592,665 29,145,722 29,287,911 30,841,837 Solid waste 22,167,885 22,703,424 23,639,052 24,174,557 26,017,505 Transportation 3,814,776 5,463,971 2,006,964 3,578,926 3,379,397 Other activities 1,687,107 1,419,953 1,495,369 1,944,149 1,950,674 Operating grants and contributions 4,441,415 6,219,525 5,803,463 7,396,940 7,387,085 Capital grants and contributions 2,624,987 8,173,146 7,413,845 16,790,748 7,134,115 Total business-type activities program revenues 246,423,786 252,017,324 247,191,479 258,690,145 261,404,692 Total primary government program revenues $ 292,424,957 282,812,405 $ 294,029,751 $ 312,105,621 $ 343,066,383 $ Net (Expense) Revenue
Governmental activities (69,190,563) $ (64,326,419) $ (60,909,190) $ (64,320,792) $ (32,366,258) $ Business-type activities 24,106,456 33,983,774 15,694,905 18,183,136 15,528,886 Total primary government $ (30,342,645) (45,084,107) $ (45,214,285) $ (46,137,656) $ (16,837,372) $ Source: City of Redding Annual Comprehensive Financial Report (accrual basis of accounting)
Fiscal Year
City of Redding
Change in Net Position (Continued)
Last Ten Fiscal Years
213 Packet Pg. 789 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
General Revenue and
Other Changes in Net Position
Governmental Activities
Taxes
Sales taxes 19,754,922 $ 20,696,311 $ 21,662,406 $ 22,053,840 $ 22,586,087 $ Property taxes 22,434,321 19,284,310 15,847,198 16,292,632 17,357,917 Transient and occupancy taxes 3,869,713 4,099,953 4,074,333 4,458,110 4,616,654 Motor vehicle in-lieu taxes 283,588 38,845 37,663 (141) 36,761 Franchise taxes 930,731 896,297 915,623 972,438 1,005,928 Other taxes 895,591 988,154 1,068,561 1,112,392 1,103,021 Investment earnings 820,983 1,011 878,447 582,552 780,348 Gain on sale of property 133,561 299,492 43,617 48,699 1,401,277 Miscellaneous 911,518 143,637 144,036 142,599 203,979
Transfers 4,163,910 5,416,339 4,666,988 5,020,485 4,568,933 Special item - - - - -
Extraordinary gain - 10,409,692 - - -
Total governmental activities 64,608,530 51,864,349 49,338,872 50,683,606 53,660,905 Business-type activities
Investment earnings (loss) 1,251,057 (667,664) 2,314,998 1,833,914 2,515,901 Transfers (4,163,910) (5,416,339) (4,666,988) (5,013,200) (4,568,933) Other items 630 2,696 3,377 2,361 4,883
Total business activities (2,912,223) (6,081,307) (2,348,613) (3,176,925) (2,048,149) Total primary government 61,696,307 $ 45,783,042 $ 46,990,259 $ 47,506,681 $ 51,612,756 $ Change in Net Position
Governmental activities 5,485,288 $ (2,535,348) $ (6,196,558) $ (6,811,197) $ 3,410,254 $ Adjustments - - - (151,367,658) -
Total governmental activities 5,485,288 (2,535,348) (6,196,558) (158,178,855) 3,410,254 Business-type activities 13,355,415 5,915,210 14,803,913 13,596,173 16,444,760 Adjustments - business activities - - - (75,256,413) -
Total business activities 13,355,415 5,915,210 14,803,913 (61,660,240) 16,444,760 Total changes in net position - primary government 18,840,703 $ 3,379,862 $ 8,607,355 $ (219,839,095) $ 19,855,014 $ Source: City of Redding Annual Comprehensive Financial Report (accrual basis of accounting)
Fiscal Year
City of Redding
Change in Net Position (Continued)
Last Ten Fiscal Years
214 Packet Pg. 790 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
General Revenue and
Other Changes in Net Position
Governmental Activities
Taxes
Sales taxes 23,199,460 $ 23,507,550 $ 26,879,606 $ 26,695,889 $ 31,159,466 $ Property taxes 17,924,119 19,156,295 20,075,405 21,519,652 22,777,902 Transient and occupancy taxes 4,778,285 5,168,477 6,916,257 5,206,330 6,222,974 Motor vehicle in-lieu taxes 40,422 47,718 43,852 73,478 67,288 Franchise taxes 1,088,088 1,131,066 1,138,077 1,188,938 1,190,714 Other taxes 1,189,035 1,134,113 1,317,172 2,034,827 3,931,465 Investment earnings 374,394 525,477 1,868,151 1,660,407 340,588 Gain on sale of property 166,278 1,464,193 7,303 2,859,435 1,050,911 Miscellaneous 152,135 166,647 190,920 1,171,866 147,175 Transfers 4,289,638 5,440,006 4,767,308 4,265,550 6,158,816 Special item (2,485,800) - - - -
Extraordinary gain - - - - -
Total governmental activities 53,201,854 55,255,742 63,204,051 66,676,372 73,047,299 Business-type activities
Investment earnings (loss) 505,847 980,902 7,452,940 5,946,287 457,322 Transfers (4,289,638) (5,440,006) (4,767,308) (4,265,550) 7,938 Other items - - - - (6,158,816)
Total business activities (3,783,791) (4,459,104) 2,685,632 1,680,737 (5,693,556) Total primary government 49,418,063 $ 50,796,638 $ 65,889,683 $ 68,357,109 $ 67,353,743 $ Change in Net Position
Governmental activities (15,988,709) $ (9,070,677) $ 2,294,861 $ 2,355,580 $ 40,681,041 $ Adjustments - 28,100,125 - - -
Total governmental activities (15,988,709) 19,029,448 2,294,861 2,355,580 40,681,041 Business-type activities 20,322,665 29,524,670 18,380,537 19,863,873 9,835,330 Adjustments - business activities - 21,881,579 - - -
Total business activities 20,322,665 51,406,249 18,380,537 19,863,873 9,835,330 Total changes in net position - primary government 4,333,956 $ 70,435,697 $ 20,675,398 $ 22,219,453 $ 50,516,371 $ Source: City of Redding Annual Comprehensive Financial Report Fiscal Year
City of Redding
Change in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
215 Packet Pg. 791 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
216 Packet Pg. 792 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
General Fund
Nonspendable 1,743,974 $ 1,767,355 $ 2,884,768 $ 1,726,623 $ 1,875,032 $ Restricted 1,410,393 1,408,645 853,717 648,655 756,897
Assigned 1,466,454 3,232,344 2,010,851 (720,495) 678,089 Unassigned 5,573,062 12,566,084 15,586,649 20,565,578 18,534,694 Total general fund $ 18,974,428 10,193,883 $ 21,335,985 $ 22,220,361 $ 21,844,712 $ All Other Governmental Funds
Nonspendable 68,104 $ 55,317 $ 24,306 $ 18,045 $ 20,521 $ Restricted 63,902,312 57,554,330 57,938,036 47,850,398 53,237,478 Unassigned (249,411) (232,712) (253,960) (275,436) (307,291) Total all other governmental funds $ 57,376,935 63,721,005 $ 57,708,382 $ 47,593,007 $ 52,950,708 $ 2016-17 2017-18 2018-19 2019-20 2020-21
General Fund
Nonspendable 1,833,006 $ 2,748,604 $ 1,841,971 $ 1,911,241 $ 6,771,284 $ Restricted 757,254 762,753 - 273,610 209,316
Assigned 5,509,567 5,489,161 3,533,413 3,195,034 10,524,976 Unassigned 12,381,575 9,682,620 16,686,434 16,964,783 13,001,211 Total general fund $ 18,683,138 20,481,402 $ 22,061,818 $ 22,344,668 $ 30,506,787 $ All Other Governmental Funds
Nonspendable 18,429 $ 20,291 $ 24,616 $ 24,078 $ 19,107 $ Restricted 50,903,778 44,380,448 67,207,281 67,142,148 78,074,986 Unassigned (344,254) (344,640) (342,425) - -
Total all other governmental funds $ 44,056,099 50,577,953 $ 66,889,472 $ 67,166,226 $ 78,094,093 $ Source: City of Redding Annual Comprehensive Financial Report Fiscal Year
Fiscal Year
City of Redding
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
217 Packet Pg. 793 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Revenues:

Taxes 47,806,603 $ 46,183,002 $ 43,678,499 $ 45,125,212 $ 47,889,908 $ Licenses and permits 915,422 963,435 1,020,396 1,142,654 1,321,422 Intergovernmental revenues 22,835,959 21,275,544 23,367,310 21,555,631 33,039,876 Charges for services 2,765,973 3,055,935 3,423,766 3,543,025 3,135,897 Fines 1,500,026 923,777 1,050,533 968,591 1,434,429
Use of money and property 6,638,286 6,301,849 6,822,715 6,979,312 7,774,752 Interest revenue 740,063 141,842 642,330 408,382 559,933 Special assessments 761,787 614,387 562,559 480,861 311,291 Miscellaneous 2,587,503 4,167,895 2,786,993 2,917,802 6,151,375 Total revenues 83,627,666 86,551,622 83,355,101 83,121,470 101,618,883 Expenditures:

General government 5,627,595 5,283,779 5,339,521 5,335,175 5,531,550 Community development 16,360,799 10,094,221 10,594,203 9,391,315 9,833,058 Public safety 40,629,153 41,319,683 44,050,576 44,658,160 47,667,150 Public works 4,089,781 5,075,245 5,143,666 5,333,076 7,736,374 Planning 3,106,140 3,214,827 3,593,044 3,643,893 4,005,836 Recreation and culture 6,273,179 6,843,716 7,036,366 6,923,444 7,090,091 Capital outlay 12,195,037 9,657,100 9,792,385 16,601,544 16,012,801 Debt service:

Principal retirement 5,706,539 3,558,947 3,512,856 3,721,171 2,785,484 Interest and fiscal charges 3,348,200 2,007,629 1,924,737 1,812,496 1,658,488 Bond issuance costs - - 266,462 450 -
Total expenditures 87,055,147 97,336,423 91,253,816 97,420,724 102,320,832 Excess of revenues over (under) expenditures (3,427,481) (10,784,801) (7,898,715) (14,299,254) (701,949) Other Financing Sources (Uses)
Sale of capital asset 187,120 299,492 41,909 55,055 1,401,276 Financing proceeds - - 565,048 - -
Long-term debt issued 1,401,803 - 11,181,060 - -
Bond discount - - (80,666) - -
Premium on bonds issued - - - - -
Payment to refunding bond escrow agent - - (5,925,272) - - Transfers in 11,087,998 14,430,062 13,001,893 14,082,943 12,233,284 Transfers out (6,804,428) (8,865,598) (8,192,253) (9,069,743) (7,950,559) Total other financing sources (uses) 5,863,956 5,872,493 10,591,719 5,068,255 5,684,001 Special Item - - - - -
Extraordinary Item - (31,594,910) - - -
Net change in fund balances $ 2,436,475 (36,507,218) $ 2,693,004 $ (9,230,999) $ 4,982,052 $ Fund Balances (deficit), beginning
of year, as originally stated 110,422,106 $ 73,914,888 $ 76,351,363 $ 79,044,367 $ 69,813,368 $ Prior period adjustment - - - - -
Fund Balances (deficit), beginning
of year, as restated 110,422,106 73,914,888 76,351,363 79,044,367 69,813,368 Fund balances (deficit), end of year $ 76,351,363 73,914,888 $ 79,044,367 $ 69,813,368 $ 74,795,420 $ Debt service as a percentage of
noncapital expenditures 11% 7% 7% 7% 5%
Source: City of Redding Annual Comprehensive Financial Report Fiscal Year
City of Redding
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
218 Packet Pg. 794 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Revenues:

Taxes 48,385,407 $ 50,114,315 $ 56,183,337 $ 56,585,655 $ 65,233,262 $ Licenses and permits 1,319,041 1,304,712 1,777,332 2,588,480 2,449,876 Intergovernmental revenues 19,301,043 17,561,603 31,593,447 24,712,718 31,838,001 Charges for services 3,763,928 3,968,265 4,011,783 5,199,913 6,393,638 Fines 1,598,215 1,445,372 2,005,413 1,173,384 1,346,858 Use of money and property 7,905,927 7,903,045 7,965,078 7,874,941 6,761,893 Interest revenue 351,277 505,398 1,333,966 1,233,375 348,081 Special assessments 480,855 612,627 575,104 697,098 707,108 Miscellaneous 3,321,608 4,141,927 4,251,526 7,095,919 18,101,754 Total revenues 87,557,264 86,427,301 109,696,986 107,161,483 133,180,471 Expenditures:

General government 6,170,131 6,061,390 6,175,867 7,402,934 6,999,481 Community development 9,988,629 9,208,634 9,479,314 10,622,163 11,129,141 Public safety 49,561,988 51,305,095 52,470,544 53,761,183 58,097,550 Public works 8,089,769 6,280,036 7,785,619 7,596,809 6,328,452 Planning 4,054,107 3,751,957 3,718,793 4,543,768 5,122,727 Recreation and culture 7,477,025 7,895,240 7,668,664 8,146,931 7,893,793 Capital outlay 6,902,183 11,354,447 6,897,619 17,919,482 21,604,121 Debt service:

Principal retirement 2,532,744 2,657,496 20,291,342 1,964,210 1,853,967 Interest and fiscal charges 1,557,407 1,510,512 1,629,677 1,543,376 1,587,580 Bond issuance costs - - 223,905 (466)
Total expenditures 100,024,807 96,333,983 116,341,344 113,500,390 120,616,812 Excess of revenues over (under) expenditures (12,467,543) (9,906,682) (6,644,358) (6,338,907) 12,563,659 Other Financing Sources (Uses)
Sale of capital asset 166,279 1,275,193 196,303 2,859,435 1,050,911 Financing proceeds - - - - -
Long-term debt issued - - 23,996,354 - -
Bond discount - - - - -
Premium on bonds issued - - 3,272,602 - -
Payment to refunding bond escrow agent - - - - -
Transfers in 13,756,026 12,677,169 13,665,199 14,516,043 12,832,566 Transfers out (7,751,688) (7,307,089) (8,274,047) (10,476,967) (7,357,150) Total other financing sources (uses) 6,645,273 6,170,617 32,856,411 6,898,511 6,526,327 Special Item (2,485,800) - - - -
Extraordinary Item - - - - -
Net change in fund balances $ (8,308,070) (3,736,065) $ 26,212,053 $ 559,604 $ 19,089,986 $ Fund Balances (deficit), beginning
of year, as originally stated 74,795,420 $ 71,059,355 $ 62,739,237 $ 88,951,290 $ 89,510,894 $ Prior period adjustment - (12,048) - - -
Fund Balances (deficit), beginning
of year, as restated 74,795,420 71,047,307 62,739,237 88,951,290 89,510,894 Fund balances (deficit), end of year $ 62,739,237 71,059,355 $ 88,951,290 $ 89,510,894 $ 108,600,880 $ Debt service as a percentage of
noncapital expenditures 5% 5% 20% 4% 3%
Source: City of Redding Annual Comprehensive Financial Report Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
City of Redding
Changes in Fund Balances of Governmental Funds (Continued) 219 Packet Pg. 795 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
220 Packet Pg. 796 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Transient
Property Occupancy Sales Other
Fiscal Year Tax Tax Tax Taxes Total
2011-2012 22,574 3,870 19,536 1,827 47,807
2012-2013 19,402 4,100 20,797 1,884 46,183
2013-2014 15,942 4,074 21,678 1,984 43,678
2014-2015 16,253 4,459 22,330 2,083 45,125
2015-2016 17,247 4,616 23,918 2,110 47,891
2016-2017 18,131 4,779 23,199 2,276 48,385
2017-2018 19,173 5,168 23,507 2,266 50,114
2018-2019 19,934 6,916 26,878 2,455 56,183
2019-2020 21,460 5,206 26,695 3,224 56,585
2020-2021 22,809 6,224 31,079 5,121 65,233
Source: City of Redding Annual Comprehensive Financial Report Last Ten Fiscal Years
(in thousands)
City of Redding
General Governmental Tax Revenues By Source
221 Packet Pg. 797 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs)
Residential 37,032 375,136 37,268 375,606
Commercial 5,002 333,200 5,022 338,257
Industrial 335 13,227 334 13,506
Other 912 44,379 927 46,756
Total 43,281 765,942 43,551 774,125
Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs)
Residential 38,015 366,354 38,088 368,829
Commercial 4,949 324,202 4,955 323,799
Industrial 336 13,226 326 12,626
Other 933 41,825 935 41,471
Total 44,233 745,607 44,304 746,725
Metered Customers and MWHs Sold
Fiscal Year ended June 30,
2018
City of Redding
Last Ten Fiscal Years
Revenue Base - Own Source Revenue
2017
Fiscal Year ended June 30,
2012 2013
222 Packet Pg. 798 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Base rate Electricity Sold Base rate Electricity Sold Base rate Electricity Sold Type of Customer customers (MWHs) customers (MWHs) customers (MWHs) Residential 37,387 361,106 37,561 356,071 37,751 361,427 Commercial 5,011 336,507 5,034 338,292 5,025 332,232
Industrial 330 12,303 322 12,366 335 13,394
Other 934 45,923 915 43,087 928 42,358
Total 43,662 755,839 43,832 749,816 44,039 749,411
Base rate Electricity Sold Base rate Electricity Sold Base rate Electricity Sold Type of Customer customers (MWHs) customers (MWHs) customers (MWHs) Residential 38,058 356,741 38,320 358,510 38,587 393,404 Commercial 4,942 312,484 4,972 298,242 4,975 302,067
Industrial 334 12,372 338 12,349 353 11,552
Other 930 39,765 936 41,639 966 50,105
Total 44,264 721,362 44,566 710,740 44,881 757,128
City of Redding
Revenue Base - Own Source Revenue (Continued)
Metered Customers and MWHs Sold
Last Ten Fiscal Years
2020
Fiscal Year ended June 30,
2021
Fiscal Year ended June 30,
2014 2015 2016
2019
223 Packet Pg. 799 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Fiscal Year
Monthly Base
Rate
Energy charge
per kwh
Small
Commercial
(< 15,000
kwh)
Large
Commercial
(> 15,000
kwh)
Small
Commercial
All kwh
Large
Commercial
All kwh
Per kwh in
excess of
15,000
2012 9.80 0.1330 16.50 25.00 0.1448 0.1448 0.0696
2013 11.30 0.1426 18.00 29.00 0.1560 0.1560 0.0750
2014 13.00 0.1528 20.00 33.00 0.1679 0.1679 0.0809
2015 13.00 0.1528 20.00 33.00 0.1679 0.1679 0.0809
2016 15.00 0.1528 25.00 140.00 0.1679 0.1679 0.0809
2017 15.00 0.1528 25.00 140.00 0.1679 0.1679 0.0809
2018 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2019 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2020 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2021 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
Source: City of Redding Utility Rate Schedules
Residential
Energy charge
Commercial
Monthly Base Rate
Last Ten Fiscal Years
City of Redding
Electric Utility Rates
224 Packet Pg. 800 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Fiscal Year
Monthly Base
Rate All kwh
Per kWh in
excess of
15,000
If off-peak
demand
exceeds onpeak demand
If off-peak
demand is less
than on-peak
demand
2012 50.00 0.1519 0.0705 0.0595 0.0705
2013 66.00 0.1766 0.0820 0.0692 0.0820
2014 66.00 0.1766 0.0820 0.0692 0.0820
2015 66.00 0.1766 0.0820 0.0692 0.0820
2016 230.00 0.1766 0.0820 0.0692 0.0820
2017 230.00 0.1766 0.0820 0.0692 0.0820
2018 140.00 0.0980 0.0980 0.0980 0.0980
2019 140.00 0.0980 0.0980 0.0980 0.0980
2020 140.00 0.0980 0.0980 0.0980 0.0980
2021 140.00 0.0980 0.0980 0.0980 0.0980
Source: City of Redding Utility Rate Schedules
On Peak Energy Charge Off Peak Energy Charge
Industrial
City of Redding
Electric Utility Rates (Continued)
Last Ten Fiscal Years
225 Packet Pg. 801 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
226 Packet Pg. 802 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Percentage of Percentage of
City Total City Total
Utility Payer Utilities Paid Rank Utilities Paid Utilities Paid Rank Utilities Paid Customer #1 $5,227,903 1 4.17% $4,723,910 1 4.42%
Customer #2 1,763,173 2 1.41% 1,536,264 2 1.44%
Customer #3 1,576,238 3 1.26% 1,472,984 3 1.38%
Customer #4 1,562,573 4 1.25%
Customer #5 1,404,464 5 1.12% 1,126,353 4 1.05%
Customer #6 1,303,525 6 1.04%
Customer #7 1,014,702 7 0.81% 762,175 6 0.71%
Customer #8 833,852 8 0.66% 745,398 7 0.70%
Customer #9 733,209 9 0.58%
Customer #10 644,809 10 0.51% 595,006 9 0.56%
Customer #11 788,867 5 0.74%
Customer #12 623,136 8 0.58%
Customer #13 592,297 10 0.55%
Total $16,064,448 12.81% $12,966,390 12.13%
Source: City of Redding Electric Utility
City of Redding
Principal Electric Utility Payers
Fiscal Years 2020-21 and 2011-12
June 30, 2021 Fiscal Year June 30, 2012 Fiscal Year
227 Packet Pg. 803 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Fiscal Year
Ending Revenue Bonds
Tax Allocation
Bonds (1) Loans
Special
Assessment
Bonds Capital Leases
2012 40,022 - 1,360 1,097 388
2013 36,938 - 1,042 825 221
2014 39,772 - 616 510 692
2015 36,632 - 320 123 574
2016 34,318 - - 92 405
2017 31,915 - - 63 292
2018 29,418 - - - 177
2019 36,562 - - - 60
2020 34,531 - - - -
2021 32,551 - - - -
Governmental Activities
(1) Tax Allocation Bonds were associated with the Redevelopment Agency (RDA). The RDA's debt was removed from the City of Redding's totals as the RDA was dissolved by the State of California in 2012.

City of Redding
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amount) 228 Packet Pg. 804 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Fiscal Year
Ending
General
Obligation
Bonds
Revenue
Bonds
Certificates
of
Participation Loans
Special
Assessment
Bonds
Capital
Leases
Total Primary
Government
Percentage
of Personal
Income (1)
Per Capita
(1)
2012 - 22,723 172,780 65,362 - 2,930 306,663 9.54% 3,394 2013 - 18,092 159,001 74,571 - 2,559 293,249 8.87% 3,228 2014 - 14,446 166,777 84,258 - 2,156 309,226 9.14% 3,400 2015 - 12,081 160,556 84,429 - 1,774 296,489 8.27% 3,284 2016 - 46,761 126,082 84,164 - 1,356 293,178 7.67% 3,245 2017 - 98,629 65,905 80,784 - - 277,589 6.98% 3,043
2018 - 134,994 18,249 75,716 - - 258,553 6.32% 2,830
2019 - 126,304 16,781 70,323 - - 250,029 5.85% 2,725
2020 - 118,796 15,312 64,800 - - 233,439 5.25% 2,544
2021 - 169,902 13,844 1,212 - - 217,509 4.59% 2,372
Business-Type Activities
(1) See the Schedule of Demographics for population information by year and personal income.

City of Redding
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amount) 229 Packet Pg. 805 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
230 Packet Pg. 806 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Percentage Amount
Net Debt Applicable to Applicable to
Jurisdiction Outstanding City of Redding (3) City of Redding Direct:

City of Redding: (1)
Revenue bonds 32,551,405 $ 100.000% 32,551,405 $
Total direct debt 32,551,405 32,551,405
Overlapping:

County of Shasta: (2)
Bonds 23,002,087 51.280% 11,795,470
Notes 13,918,665 51.280% 7,137,491
Capital Leases 170,830 51.280% 87,602
Shasta County Schools: (2)
Enterprise School District 34,247,072 98.995% 33,902,889 Shasta Union High School District 62,559,342 69.732% 43,623,880 Gateway School 31,192,514 39.588% 12,348,492
Redding School District 26,810,000 99.327% 26,629,569
Columbia School District 8,514,994 75.002% 6,386,416
Shasta College 131,785,000 51.532% 67,911,446
Cascade School 15,337,232 2.210% 338,953
Pacheco School 6,778,592 57.834% 3,920,331
Grant School 1,425,000 4.567% 65,080
Andersion Union High School District 11,200,222 17.870% 2,001,480 Grant School 3,240,000 1.461% 47,336
Total overlapping debt 370,181,550 216,196,435
Total direct and overlapping debt $ 248,747,840 402,732,955 $ Source: (1) City of Redding
(2) Shasta County Auditor-Controller's Office
(3) Percentages for Computation of Direct and Overlapping Debt are calculated by using the Shasta County valuations by taxing district for fiscal year 2019-20.

City of Redding
Computation of Direct and Overlapping Debt
As of June 30, 2021
231 Packet Pg. 807 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Debt Limit 260,142 $ 254,417 $ 267,472 $ 275,782 $ 289,290 $ Total net debt applicable to limit 1,097 825 510 123 92 Legal debt margin 259,045 $ 253,592 $ 266,962 $ 275,659 $ 289,198 $ Total net debt applicable to the limit
as a percentage of debt limit 0.42% 0.32% 0.19% 0.04% 0.03% (1) Assessed valuation includes supplemental tax rolls.

Fiscal Year
Note: Debt limit of 15% is based on assessed valuation being equivalent to 25% of full market valuation.

In 1981-1982, assessed valuation became equal to full market valuation. As a result, 1981-1982 and subsequent years' debt limit is computed at 1/4 of 15% or 3.75% of full market valuation.

City of Redding
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts expressed in thousands)
232 Packet Pg. 808 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Debt Limit 301,892 $ 318,039 $ 334,352 $ 351,116 $ 370,670 $ Total net debt applicable to limit 63 - - - -
Legal debt margin 301,829 $ 318,039 $ 334,352 $ 351,116 $ 370,670 $ Total net debt applicable to the limit
as a percentage of debt limit 0.02% 0.00% 0.00% 0.00% 0.00% Assessed Value (1)
Debt Limit - 3.75% of Total Assessed Value
Amount of Debt Applicable to the Limit -
Legal Debt Margin
(1) Assessed valuation includes supplemental tax rolls. $ 370,670
$ 370,670
Fiscal Year
Note: Debt limit of 15% is based on assessed valuation being equivalent to 25% of full market valuation.

In 1981-1982, assessed valuation became equal to full market valuation. As a result, 1981-1982 and subsequent years' debt limit is computed at 1/4 of 15% or 3.75% of full market valuation.

Legal Debt Margin Calculation for Fiscal Year 2019-20
$ 9,884,531
City of Redding
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
(amounts expressed in thousands)
233 Packet Pg. 809 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Operating Revenue 21,099,386 $ 21,342,485 $ 22,720,092 $ 24,563,888 $ 25,451,684 $ Other Revenue** 13,935 13,295 (86,499) 13,756 15,453
Interest Revenue 350,722 (241,696) 582,376 468,529 609,119 Adjusted Revenue 21,464,043 21,114,084 23,215,969 25,046,173 26,076,256 25% of Adjusted Revenue 5,366,011 5,278,521 5,803,992 6,261,543 6,519,064 Actual Connection Fees 664,223 1,214,938 956,137 842,721 1,309,625 Allowable Connection Fees 664,223 1,214,938 956,137 842,721 1,309,625 Total Revenue 22,128,266 22,329,022 24,172,106 25,888,894 27,385,881 Operating Expense (16,093,343) (17,188,977) (18,451,474) (20,045,882) (21,561,048) Add back Depreciation/Amortization 5,141,880 5,572,955 5,924,400 6,886,048 7,026,394 Net Operating Expense (10,951,463) (11,616,022) (12,527,074) (13,159,834) (14,534,654) Net Wastewater Revenues* 11,176,803 $ 10,713,000 $ 11,645,032 $ 12,729,060 $ 12,851,227 $ Total Debt Service*** 5,591,172 $ 6,122,885 $ 8,117,463 $ 8,131,564 $ 8,129,964 $ Debt Coverage Ratio 2.00 1.75 1.43 1.57 1.58
* Excludes interest expense and gain/loss on disposal of assets. ** Excludes capital grants.
*** Excludes 2014 defeased debt of $9,126,250
City of Redding
Fiscal Year Ending
Last Ten Fiscal Years
Wastewater Revenue Bond Coverage
234 Packet Pg. 810 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Operating Revenue 25,815,214 $ 27,575,888 $ 29,125,869 $ 29,544,078 $ 30,815,373 $ Other Revenue** 16,261 16,778 19,854 40,019 26,463
Interest Revenue 80,155 199,081 1,434,691 1,056,758 81,245 Adjusted Revenue 25,911,630 27,791,747 30,580,414 30,640,855 30,923,081 25% of Adjusted Revenue 6,477,908 6,947,937 7,645,104 7,660,214 7,730,770 Actual Connection Fees 1,162,532 874,321 657,024 990,667 1,167,190 Allowable Connection Fees 1,162,532 874,321 657,024 990,667 1,167,190 Total Revenue 27,074,162 28,666,068 31,237,438 31,631,522 32,090,271 Operating Expense (21,645,196) (21,888,127) (22,864,621) (23,847,874) (23,748,891) Add back Depreciation/Amortization 7,018,740 7,289,864 7,345,254 7,627,592 7,810,350 Net Operating Expense (14,626,456) (14,598,263) (15,519,367) (16,220,282) (15,938,541) Net Wastewater Revenues* 12,447,706 $ 14,067,805 $ 15,718,071 $ 15,411,240 $ 16,151,730 $ Total Debt Service 8,569,619 $ 8,573,419 $ 8,574,819 $ 6,973,569 $ 6,826,083 $ Debt Coverage Ratio 1.45 1.64 1.83 2.21 2.37
* Excludes interest expense and gain/loss on disposal of assets. ** Excludes capital grants.

Last Ten Fiscal Years
Wastewater Revenue Bond Coverage (Continued)
City of Redding
Fiscal Year Ending
235 Packet Pg. 811 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2011-12 2012-13 2013-14 2014-15 2015-16
Operating Revenue 15,655,601 $ 16,497,288 $ 18,423,339 $ 17,646,476 $ 16,860,160 $ Other Revenue** 231,336 237,340 172,996 224,874 149,471 Interest Revenue 205,711 (172,089) 411,799 330,137 439,975 Adjusted Revenue 16,092,648 16,562,539 19,008,134 18,201,487 17,449,606 25% of Adjusted Revenue 4,023,162 4,140,635 4,752,034 4,550,372 4,362,402 Actual Connection Fees 602,128 1,389,868 753,633 662,463 985,803 Allowable Connection Fees 602,128 1,389,868 753,633 662,463 985,803 Total Revenue 16,694,776 17,952,407 19,761,767 18,863,950 18,435,409 Operating Expense (15,300,320) (15,532,856) (16,703,721) (16,588,595) (16,224,118) Add back Depreciation/Amortization 3,482,093 3,623,164 3,457,758 3,342,717 3,425,653 Net Operating Expense (11,818,227) (11,909,692) (13,245,963) (13,245,878) (12,798,465) Net Water Revenues* 4,876,549 $ 6,042,715 $ 6,515,804 $ 5,618,072 $ 5,636,944 $ Total Debt Service*** 1,025,150 $ 1,027,210 $ 1,091,335 $ 764,100 $ 768,100 $ Debt Coverage Ratio 4.76 5.88 5.97 7.35 7.34
* Excludes interest expense and gain/loss on disposal of assets. ** Excludes capital grants.
*** Excludes 2014 defeased debt of $7,547,500
Fiscal Year Ending
City of Redding
Water Revenue Bond Coverage
Last Ten Fiscal Years
236 Packet Pg. 812 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2016-17 2017-18 2018-19 2019-20 2020-21
Operating Revenue 18,549,702 $ 22,017,718 $ 22,346,030 $ 23,787,534 $ 26,296,180 $ Other Revenue** 137,769 141,212 145,516 151,785 156,454 Interest Revenue 77,297 122,970 1,364,769 1,238,316 113,638 Adjusted Revenue 18,764,768 22,281,900 23,856,315 25,177,635 26,566,272 25% of Adjusted Revenue 4,691,192 5,570,475 5,964,079 6,294,409 6,641,568 Actual Connection Fees 961,572 775,752 543,546 819,035 1,062,722 Allowable Connection Fees 961,572 775,752 543,546 819,035 1,062,722 Total Revenue 19,726,340 23,057,652 24,399,861 25,996,670 27,628,994 Operating Expense (17,486,280) (18,285,529) (18,381,575) (18,456,013) (19,819,040) Add back Depreciation/Amortization 3,421,610 3,449,869 3,504,227 3,523,021 3,670,489 Net Operating Expense (14,064,670) (14,835,660) (14,877,348) (14,932,992) (16,148,551) Net Water Revenues* 5,661,670 $ 8,221,992 $ 9,522,513 $ 11,063,678 $ 11,480,443 $ Total Debt Service 770,500 $ 711,900 $ 704,700 $ 731,200 $ 731,200 $ Debt Coverage Ratio 7.35 11.55 13.51 15.13 15.70
* Excludes interest expense and gain/loss on disposal of assets. ** Excludes capital grants.

Fiscal Year Ending
City of Redding
Water Revenue Bond Coverage (Continued)
Last Ten Fiscal Years
237 Packet Pg. 813 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Funds Debt
Available Available for Service
Fiscal Year Revenue Expense Reserves Debt Service Coverage 2011-2012 164,353,261 135,263,876 34,352,264 63,441,649 13,829,150 4.59 2012-2013 160,924,425 130,644,921 41,918,740 72,198,244 13,834,475 5.22 2013-2014 162,898,133 125,129,935 45,760,302 83,528,500 13,858,275 6.03 2014-2015 163,267,269 129,689,792 47,747,852 81,325,329 13,857,050 6.07 2015-2016 158,250,632 122,455,892 63,410,359 99,205,099 14,941,042 6.85 2016-2017 165,123,848 120,122,216 81,313,278 126,314,910 14,852,439 8.50 2017-2018 158,389,789 117,670,195 89,028,316 129,747,910 14,117,844 9.19 2018-2019 155,311,811 121,974,239 96,916,465 130,254,037 12,781,170 10.19 2019-2020 151,940,928 130,536,877 102,018,489 123,422,540 12,778,070 9.66 2020-2021 158,320,116 131,172,825 87,201,242 114,348,533 12,780,320 8.95 Source: Electric Utility Bond Disclosure Reports
Debt Service
City of Redding
Electric Revenue Bond Coverage
Last Ten Fiscal Years
238 Packet Pg. 814 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Personal Income Per Capita Unemployment
Fiscal Year Square Miles (1) Population (2) (thousands of dollars) Personal Income (3) Rates (4) 2011-2012 59.82 90,342 3,175,792 35,153 16.20
2012-2013 60.68 90,848 3,252,994 35,807 14.50
2013-2014 60.68 90,950 3,299,120 36,274 12.00
2014-2015 60.68 90,293 3,480,705 38,549 7.80
2015-2016 60.68 90,341 3,699,916 40,955 7.00
2016-2017 60.68 91,221 3,838,671 42,081 5.90
2017-2018 60.68 91,357 3,962,975 43,379 5.10
2018-2019 60.68 91,756 4,087,638 44,549 4.80
2019-2020 60.68 91,503 4,247,295 46,417 10.00
2020-2021 60.88 91,715 4,736,988 51,649 6.80
Note: Per capita personal income is based on the calendar year information ending during that fiscal year.

Source: (1) City of Redding - Development Services
(2) State of California Department of Finance
(3) Bureau of Economic Analysis, U.S. Department of Commerce (4) State of California Employment Development Department All numbers revised annually to source.

City of Redding
Demographic Statistics
Last Ten Fiscal Years
239 Packet Pg. 815 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Percentage Percentage
of Total Area of Total Area
Employer Employees Rank Employment Employees Rank Employment Mercy Medical Center 1,906 1 2.77% 1,600 2 2.17%
Shasta County 1,800 2 2.61% 1,838 1 2.49%
City of Redding ** 800 3 1.28% 773 3 1.05%
Shasta Regional Medical Center 746 4 1.08% 700 4 0.95%
Redding Rancheria 733 5 1.06% 310 9 0.42%
CA Transportation Department 532 6 0.77%
Shasta Union High School District 507 7 0.74%
Shasta Community Health 475 8 0.69%
Wal Mart 413 9 0.60%
Shasta Community College 407 10 0.59% 650 5 0.88%
Blue Shield of California 8 0.64% 470
United States Post Office 10 0.41% 300
Oakdale Heights Management 580 6 0.79%
Total 8,319 7,221
* Full-time equivalent budgeted positions. This includes employees who work outside of the City. ** Full-time budgeted positions
In 2020-21 there were 799 full-time and 407 part-time/temporary positions filled.

Source: Derived roughly from the Employment Development Department's (EDD) listing of the top 25 employers in Shasta County.

City of Redding
Principal Employers in the Greater Redding Metropolitan Area Current Year and Nine Years Ago
2021 2012
240 Packet Pg. 816 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Function/Program
General Government 86 85 88 88 91 92 91 91 95 95
Police 141 130 131 131 135 135 136 136 143 142
Fire 70 75 85 85 85 85 76 76 79 79
Public Works 65 65 66 66 66 66 70 70 70 71
Planning 29 29 29 29 29 29 30 30 30 30
Recreation and Culture 20 21 21 21 21 21 22 22 24 25
Community Development 15 20 12 8 10 10 12 12 13 13
Electric 185 185 179 180 180 180 181 181 180 180
Water 28 28 27 27 28 28 29 29 30 31
Wastewater 33 33 34 34 36 36 36 36 37 37
Storm Drainage 5 5 5 5 5 5 5 5 6 6
Solid Waste 79 79 79 79 79 79 82 82 85 85
Transportation 7 7 6 7 7 7 7 7 6 6
Convention Center 10 - - - - - - - - -
762 773 762 760 772 773 777 777 798 800
Source: City of Redding Personnel Division
City of Redding
Full -Time City Budgeted Employees by Function/Program
Last Ten Fiscal Years
Budgeted Full-time Employees
at June 30,
241 Packet Pg. 817 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
242 Packet Pg. 818 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Police
Stations 1111111111
Patrol units 38 39 38 41 45 45 46 46 45 45
Fire stations 7888888888
Public works
Streets (miles) 464.0 465.0 465.0 468.0 468.7 469.1 442.3 455.8 459.5 445.7 Streetlights 7,581 8,013 8,025 8,051 8,086 8,204 8,376 8,446 8,876 8,603 Recreation and culture
Maintained trails (miles) 63 66 66 67 68 39 39 39 39 40 Parks acreage (improved) 620 635 635 636 636 620 598 598 598 598 Parks acreage (unimproved) 487 487 487 487 487 460 443 443 457 457 Electric
710 793 798 798 812 812 815 818 822 824
Water
Length of water mains 556 556 556 557 558 559 557 558 565 566 Wastewater
Sewer lines (miles) 431.1 430.3 431.4 431.5 433.2 433.5 432.6 434 436 439 Solid Waste
Collection trucks 32 32 32 36 38 37 38 39 39 39
Storm Drainage
Length of system (miles) * 442 442 399 397 397 397 393 393 391 391 Catch basins* 10,593 10,711 7,068 6,594 6,590 6,594 6,593 6,646 6,748 6,748 Transportation
Buses 16 16 18 18 20 20 18 18 18 18
*
Source: City of Redding
City of Redding
Last Ten Fiscal Years
Capital Asset Statistics by Function/Program
Prior to 2014 the storm drain data included both public and private segments and facilities (the data for only the public portion for years prior to 2014 is not available). Starting in 2014 the storm drain data only includes public segments and facilities.

Function/Program
Transmission and
Distribution system (miles)
Fiscal Year Ended June 30,
243 Packet Pg. 819 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2012 2013 2014 2015 2016
Police
Calls for service 87,069 91,501 91,917 95,237 96,436
Felony arrests 2,603 2,905 2,658 2,237 2,259
Misdemeanor arrests 4,462 7,596 4,010 5,668 6,039
Total arrests 7,065 10,501 6,668 7,905 8,298
Fire
Fire, explosion 387 436 527 466 476 *
Rescue, emergency medical call 8,467 7,913 8,277 8,334 8,131 * Fire safety inspections 2,195 2,972 3,452 3,511 3,661 * Public Works
Miles of roadway resurfaced 1.5 2.7 1.8 1.4 7.0
Miles of roadway slurry sealed - 11.5 0.7 26.1 18
Planning
Number of building permits issued 2,552 3,043 3,167 3,575 3,813 Recreation and Culture
Recreation Division programs 2,800 2,800 2,800 2,800 2,650 Program participants 13,439 13,605 13,717 13,854 13,793 Redding Aquatic Center attendees - - - - - **
Special events programs - - - - - **
Special events attendance - - - - - **
Community Development
Number of households assisted (Rental Assistance) 1,599 1,450 1,485 1,447 1,556 Owner occupied loans made for rehabilitation/purchase 10 21 16 20 17 Rental loans/grants for rehabilitation/purchase 5 3 3 3 1 Electric
Electric customers billed monthly 43,281 43,551 43,662 43,832 44,039 Average sustained outages per customer per year 0.29 0.62 0.26 0.49 0.38 System average retail rates 13.8 14.6 15.7 16.6 16.7
Water
Water produced (acre ft.) 23,186 27,994 29,307 21,514 20,411 Wastewater
Totals household equivalents served 41,710 40,598 41,988 42,641 42,209 Clear Creek dry flow 7.1 7.3 7.6 5.7 5.7
Stillwater dry flow 2.7 2.4 2.0 1.9 1.9
Storm Drains
Percentage of inlets cleaned/maintained (annually) 4.3% 4.0% 4.0% 4.0% 4.0% Solid Waste
Total waste collected (tons) 75,875 75,126 75,527 75,929 82,985 Recyclables sales (tons) 8,026 7,705 7,385 6,846 7,860
Transportation
Airport passenger movements/enplanements 33,638 26,785 24,951 27,148 35,844 RABA bus passengers 812,347 814,123 827,924 742,712 664,367 * Calendar year figures, as Fiscal Year amounts are not available ** Figures were unavailable prior to the implementation of the recreation management software in 2016-17.

Source: City of Redding
City of Redding
Operating Indicators by Function/Program
Last Ten Fiscal Years
Function/Program
Fiscal Year Ended June 30,
244 Packet Pg. 820 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 2017 2018 2019 2020 2021
Police
Calls for service 95,233 100,562 87,389 85,638 87,959
Felony arrests 2,245 2,526 2,209 2,108 2,325
Misdemeanor arrests 7,860 7,674 5,958 6,897 8,519
Total arrests 10,105 10,200 8,167 9,005 10,844
Fire
Fire, explosion 418 485 495 451 641 *
Rescue, emergency medical call 8,502 8,907 8,569 8,504 9,116 * Fire safety inspections 3,500 2,796 2,756 2,087 1,900 * Public Works
Miles of roadway resurfaced 4.0 5.0 1.4 2.5 2.8
Miles of roadway slurry sealed - - 13.5 21.5 11
Planning
Number of building permits issued 4,107 4,223 4,123 6,301 5,844 Recreation and Culture
Recreation Division programs **1,073 929 841 636 652
Program participants **12,887 12,917 12,586 11,576 9,438 RAC Attendees 22,626 22,193 12,899 18,505 300 **
Special events programs 94 71 118 25 11 **
Special events attendance 24,962 20,998 21,384 12,830 3,756 ** Community Development
Number of households assisted (Rental Assistance) 1,542 1,514 1,513 1,531 1,502 Owner occupied loans made for rehabilitation/purchase 17 12 6 10 2 Rental loans/grants for rehabilitation/purchase 1 5 9 9 8 Electric
Electric customers billed monthly 44,233 44,304 44,264 44,566 44,881 Average sustained outages per customer per year 0.53 0.42 0.86 0.87 0.49 System average retail rates 16.8 16.7 16.5 14.9 16.3
Water
Water produced (acre ft.) 21,674 25,656 24,053 25,337 26,897 Wastewater
Totals household equivalents served 46,079 43,526 43,550 43,114 43,955 Clear Creek dry flow 5.9 5.9 5.3 6.3 6.1
Stillwater dry flow 2.1 2.3 2.1 2.5 2.4
Storm Drains
Percentage of inlets cleaned/maintained (annually) 4.0% 4.0% 4.0% 4.0% 4.0% Solid Waste
Total waste collected (tons) 86,826 86,942 87,849 93,339 98,433 Recyclables sales (tons) 8,897 10,282 9,538 9,799 9,415 Transportation
Airport passenger movements/enplanements 48,048 42,723 47,833 42,136 46,138 RABA bus passengers 679,527 659,562 575,978 513,618 330,690 * Calendar year figures, as Fiscal Year amounts are not available ** Figures were unavailable prior to the implementation of the recreation management software in 2016-17.

Source: City of Redding
City of Redding
Operating Indicators by Function/Program (Continued)
Last Ten Fiscal Years
Function/Program
Fiscal Year Ended June 30,
245 Packet Pg. 821 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) This page intentionally left blank
246 Packet Pg. 822 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) Supplemental Historical
Information
247
Packet Pg. 823 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 248
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Packet Pg. 824 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 249

STATEMENT OF PHYSICAL CONDITON OF

AIRPORT ASSETS
Redding Municipal Airport serves the regional area of Northern California consisting of approximately 25,000 square miles covering some eight California counties. The population served is over 282,000 in the primary market (50 mile radius). Commercial, freight, and passenger services are provided by United Express / SkyWest Airlines, Alaska Airlines, Avelo Airlines, Federal Express, & UPS. United Express provides direct flights between Redding & San Francisco, CA (SFO) and Redding & Los Angeles, CA (LAX). Alaska Airlines provides non-stop service to Seattle, WA (SEA) and Avelo Airlines offers service to Burbank, CA (BUR) and Las Vegas, NV (LAS) added in January 2022. Fixed-based operators (FBOs) provide a wide range of services including general aircraft frame and engine maintenance, as well as avionics, charter services, sales of aircraft, flight instruction, and sales of fuels, lubricants, and accessories. Medical helicopter services and helicopter charters, repairs, and sales, are also available. Currently, four car rental agencies are available to serve the traveling public, three are on-site in the passenger terminal building.

There are 36 permanently assigned tie-downs, Eighty (80) more aircraft and eight (8) helicopter tie-downs for transients, 113 T-hangars, and 15 large commercial / corporate hangars that are maintained and leased out by the City of Redding – Airports Division. The T-hangars are 100% occupied, with no vacancies. Last calendar year (2020), a total of approximately 60,752 aircraft operations, down from 66,962 in the previous year, were recorded during the FAA Contract Air Traffic Control Tower operating hours from 6:30 a.m. to 9:30 p.m.

The Airport features a 32,000 square foot terminal building to serve the traveling public that was expanded and remodeled in 2014. It also features a full-service restaurant and lounge, as well as full services for all business tenants. There is a 333-space public automobile parking lot, as well as 77 spaces for rental cars, adjacent to the terminal building. The passenger terminal aircraft parking ramp is capable of receiving six medium-size jet aircraft at one time. During the 2019 calendar year, over 106,000 passengers traveled through the terminal building, and decreased in 2020 to 40,074 mainly due to the COVID 19 pandemic. The airport property includes a total of 1,503 acres.

The primary runway (16/34) is 7,003 feet in length and 150 feet wide with lighted distance-remaining markers. It also has a medium-intensity approach lighting system with runway alignment indicator lights (MALSR), a Category I instrument landing system (ILS) on Runway 34, runway-end identifier lights on Runway 16, precision approach path indicator light (PAPIs) on all runways, except Runway 12, a back course instrument landing system on Runway 16, a global position system (GPS/RNAV) approach, and a VHF omni-directional range (VOR) with distance-measuring equipment (DME) for Runway 34. The crosswind runway (12/30) is 5,067 feet long and 150 feet wide.

Benton Airpark (O85)
Benton Airpark is located within the city limits of Redding, only a few blocks from the downtown area. It features a runway that is 2,420 feet in length, 75 feet in width, and is lighted for night operations. The runway has two light, precision approach path indicator light (PAPIs) on both ends of the runway. There is a fixed-base operator (FBO) which provides a full range of aircraft services, as well as a café. The California Highway Patrol bases two helicopters and two fixed-wing aircraft at Benton. Also, there are 60 T-Hangars, 30 sun /shade covered aircraft parking spaces and 64 open tie-downs. Additionally, Benton has two designated helicopter pads and two privately built T-Hangars buildings with ten T-Hangars in one group and eleven T-Hangars to the second group.

Benton Airpark experiences an estimated 37,000 annual aircraft operations. Collectively, there are over 100 aircraft based on the airfield. Benton Airpark has over 301 acres of land, a new Aircraft Wash Rack in 2015, and an Automated Weather Observation System (AWOS).

Packet Pg. 825 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 250

HISTORY AND STATEMENT OF PHYSICAL CONDITION OF

ELECTRIC UTILITY SYSTEM ASSETS
History
Electric service in Redding started prior to 1900 by a private utility, the Redding Electric Light and Power Company, which obtained electric power from a small hydroelectric plant on the Sacramento River near Redding.

On November 28, 1901, the Keswick Electric Power Company began supplying the utility with electric power from its new Volta Hydro Plant, which had just started operation. Shortly thereafter, the Keswick Company acquired the capital stock of the Redding Electric Light and Power Company. Subsequently, on March 13, 1902, the Northern California Power Company was incorporated and proceedings were initiated to acquire control of all properties of the Keswick Company through an exchange of stock. This was succeeded in 1908 by the Northern California Power Company Consolidated, which continued operation until October 3, 1919, when it was acquired by Pacific Gas and Electric Company (PG&E) under a merger authorized by the California Railroad Commission.

Prior to the merger, a group of Redding citizens started a movement to acquire the municipal street- lighting system because of dissatisfaction with the existing system and its operation. As a result, in 1916, a municipal street-lighting system was established. Soon after the municipal street-lighting system began operation, a movement was started for the City of Redding to purchase the electric distribution system from the Northern California Power Company Consolidated, and preliminary negotiations were initiated.

During the period of negotiations between the City and the Northern California Power Company Consolidated, PG&E acquired the Northern California Power Company Consolidated. Final payment was made by the City to PG&E on December 21, 1921, on which date the property and its operations were turned over to the City. Under City ownership and operation, Redding’s Electric Utility (REU) has consistently provided superior service at a competitive price, with rates well below those in the surrounding service territory in which service is provided by PG&E.

Distribution Service
The City’s Electric Utility currently provides service to its customers in an area approximately 61 square miles in size, with 72 miles of 115-kV lines and 743 miles of overhead and underground 12-kV distribution lines. The City is proud of its record over the past five years of 99.990 percent electric service availability to its customers.

Redding is presently interconnected with the Northern California 230-kV power grid at two points - Western Area Power Administration’s (Western) Keswick Switchyard and the Western/Redding Airport 230/115-kV Substation.

Delivery of all power from sources outside of the City is made to Redding at the Keswick Switchyard and Airport Substation. The City owns and operates the 115-kV lines that interconnect the City’s 115/12-kV distribution substations to these delivery points. This system is designed as a highly reliable looped system (there are at least two sources for every distribution substation) with state-of-the-art 115-kV circuit breakers and relay systems, which ensure that an outage or failure of any 115-kV line will not interrupt power to any City customer.

Design and right-of-way acquisition for distribution service to the Stillwater Business Park was completed in FY08. The Stillwater 115-kV line termination work was completed on August 15, 2008. The Stillwater 115-kV transmission project began construction in April 2012, and was completed on April 20, 2017. The City’s current distribution system consists of eleven 115/12-kV distribution substations where power is transformed from 115- kV to 12-kV distribution voltage and connected to the service distribution transformers via the 12-kV distribution lines. The 12-kV distribution system is a very reliable radial-type system designed such that all customers can be served from another feeder if the normal source is experiencing a problem. .

Packet Pg. 826 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 251
Power Supply
The City’s retail power supply comes from a diverse portfolio. Redding typically receives about 35% of its power supply from Western in an average hydro year. FY 2020-21 was below average, with Western providing 20.6% of the City’s system load. Western’s power is generated at Shasta Dam and 11 other facilities, which are a part of the Central Valley Project (CVP). Redding also relies on the City’s existing generation resources and other powerpurchase and exchange contracts, as well as short-term firm purchases to provide low-cost service to all of the City’s customers.

To accommodate anticipated growth, the City developed several projects to increase power generation. The City’s Whiskeytown Hydroelectric Project became operational on September 3, 1986. In August 1991, the City purchased a 28-MW steam turbine generation project located within Redding city limits, now known as the Redding Power Plant. On June 1, 1994, the City began scheduling and dispatching the power produced by these various resources. The scheduling and dispatching operations allow Redding to take advantage of relatively inexpensive energy, which becomes available from time to time in the short-term wholesale power market. Three combustion turbine generators totaling 70-MW were added in 1996. In June 2002, the City commissioned Unit 5, a 43-MW highly efficient combined-cycle gas turbine with a heat recovery steam generator to be operated with the 28-MW steam turbine, bringing the total on-site generation to 141-MW. Construction began in September 2008 on Unit 6, which is a 47-MW combined cycle gas turbine nearly identical to the existing Unit 5. Unit 6 went into service in August 2011.

In addition to its own generation, the City has acquired several other sources of electric power through long-term, purchase-power contracts. Through its membership in a joint powers agency consisting of Modesto Irrigation District, City of Santa Clara, and City of Redding (M-S-R), the City entered into a long-term power purchase agreement for 70-MW wind-generated power through the Big Horn Wind I Project (Big Horn). Deliveries for Big Horn began on October 1, 2006.

The City is a member of various organizations and agencies: Balancing Authority of Northern California (BANC), Northern California Power Agency (NCPA), M-S-R, Transmission Agency of Northern California (TANC), and Western Systems Power Pool (WSPP). The City contracted for and developed various power generation and transmission resources through these affiliations, including partial ownership of the San Juan coalfired generating station, the Desert Southwest Transmission Project, and the California-Oregon Transmission Project. The City and M-S-R divested themselves of their ownership of the San Juan generating station in December 2017 and the Southwest Transmission Project in May 2016, while debt service remains through 2022.

In response to changes in the bilateral power markets, the City officially joined the Energy Imbalance Market (EIM) through BANC and became an active participant on April 1, 2021. The EIM, administered by the California Independent System Operator (CAISO), is a 5-minute, real-time, bulk power trading market that optimizes the lowest-cost energy to serve real-time customer demand across a wide geographical region.

To operate most cost-effectively, the City has developed several load-management and energy-conservation programs, which include public awareness campaigns, technical conservation assistance, rebates on energyefficient products and technologies, renewable technologies, and the use of energy-efficient streetlights. In addition to resource development and conservation programs, the City has provided opportunities for additional conservation and load-management through applicable rate design.

Packet Pg. 827 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 252
Customer Base
The table below shows a five-year history of the growth in electric system customer accounts.

Number of Customer Accounts
Fiscal Year
Ending June 30 Residential Non-Residential Total
2017 38,015 6,218 44,233
2018 38,088 6,216 44,304
2019 38,058 6,206 44,264
2020 38,320 6,246 44,566
2021 38,587 6,294 44,881
Source: Utility Billing System Marketing Report of Quarterly NAICS Usage.

The total number of electric system customer accounts increased 1.2 percent during the last five years, primarily due to residential account growth as non-residential accounts decreased slightly.

Packet Pg. 828 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 253

HISTORY AND STATEMENT OF PHYSICAL CONDITION OF

STORM DRAINAGE UTILITY SYSTEM ASSETS
History
The City Council established the Storm Drainage Utility on September 21, 1993. The utility is part of the Public Works Department. Responsibilities include monitoring, maintaining, and cleaning the storm drainage networks of the City.

Service Area and Customers
The service area encompasses storm drainage facilities within the City limits. The overall conveyance system is comprised of both public and private segments. The Storm Drain Utility responds to the needs of the public component of the overall conveyance system. The following table provides an overview of the storm drainage system as of June 30, 2021:

Workload and Performance Measures 2016/17 2017/18 2018/19 2019/20 2020/21 Miles of Storm Drain Pipe 197 198 186 191 191
Miles of Channels/Ditches 200 200 200 200 200
Miles of Maintained Channels/Ditches 17 17 17 17 17
Number of Inlets 6,613 6,642 6,648 6,747 6784
Number of Outfalls 1,379 1,386 1,332 1,341 1337
The Storm Drainage Utility charges are based on impervious area. An impervious area is one that prohibits the natural drainage of rainwater into the ground (i.e., building, parking lot, etc.). Effective February 4, 2014, the City directed the Shasta County Auditor-Controller to collect the Storm Drain service charges. Storm Drain service fees have been frozen since 1993. The annual fees are as follows:

Commercial $19.07 per impervious acre x 12
Multi-family/Mobile Home $9.96 per unit
Residential $15.84 per household
Condition of System
The City of Redding maintains a well-trained and well-equipped work force with very limited funding. The Storm Drain Utility’s primary function is to operate the Storm Drainage system to prevent flooding, make systematic inspections as part of the preventive maintenance program, and plan and construct replacements.

The City of Redding completed a Citywide Master Storm Drain Study in October 1993. A new Operations and Maintenance Plan was prepared in 2003, along with a project update of the 1993 Master Plan, which included a survey of the storm drain system. In 2015, City Council gave direction to proceed with an update to the Citywide Master Storm Drain Study.

Packet Pg. 829 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 254
The Statewide NPDES Phase II Small MS4 (municipal separate storm sewer system) permit became effective July 1, 2013, with a five year implementation schedule of increased activities. A trash provision amendment to the Statewide permit was approved in April 2015. While the prevention of trash entering the waterways has multiple benefits, the realities of capturing all trash as small as 5mm in high priority areas (high density residential, industrial, commercial, mixed urban and public transportation stations) will prove to be challenging. The City has a consultant providing recommendations for compliance with the Trash Amendment.

Packet Pg. 830 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 255

HISTORY AND STATEMENT OF PHYSICAL CONDITION OF

WASTEWATER UTILITY SYSTEM ASSETS
History
The City began construction of the Wastewater System soon after its incorporation in 1887. The Wastewater System developed slowly until the early 1950s, at which time approximately 20 percent of the City’s approximate 5,200 acres were served. Recognizing the need for a systematic expansion of the Wastewater System, in 1956, the City commissioned the development of a master plan for the City to follow in making necessary improvements. As a result of this plan, which was updated in 1964, the City added approximately 27 miles of sewer lines, primarily as a result of a series of sewer assessment districts, and in 1966 relocated its wastewater treatment plant from a location near the Cypress Avenue Bridge, to the present Clear Creek site, approximately

5.5 miles to the south.

Over the succeeding ten years, various districts including the Buckeye Community Water District, the Cascade Community Services District, and the Enterprise Public Utilities District, were annexed to the City. This resulted in the elimination of the existing treatment plants of these districts and consolidated the wastewater treatment and disposal at the City’s Clear Creek Regional Wastewater Treatment Plant (described below). To maintain compliance with the Clean Water Act, the Clear Creek Plant was expanded and upgraded to an advanced secondary wastewater treatment plant in 1979. Throughout the years, the plant has undergone process upgrades and expansions with the most recent starting in 2006.

In 1983, the City, Shasta County, and Shasta Dam Area Public Utility District (the “Shasta Dam PUD”) commissioned Ott Water Engineers to prepare a regional sewage study of the Central Shasta County area. It was determined that the Clear Creek Wastewater Treatment Plant was operating at two-thirds of its capacity and the Shasta Dam PUD was operating essentially at its capacity. Additionally, significant growth for this area was projected. As a result of this study and an analysis of various alternatives, it was determined that an additional wastewater treatment plant on the east side of the City near Stillwater Creek and the Sacramento River would be constructed and that the Clear Creek Wastewater Treatment Plant would continue operation on the west side of the City. The advanced secondary Stillwater Regional Wastewater Treatment Plant was constructed near the confluence of Clover Creek and the Sacramento River and began operation in 1990.

Existing Facilities
The Wastewater System consists of the collection, treatment, and disposal facilities for domestic and industrial sewage serving the City. The system inventory includes over 430 miles of interceptor and trunk sewers, 17 sewage lift stations, and two tertiary treatment plants.

Clear Creek Wastewater Treatment Plant
The Clear Creek Wastewater Treatment Plant is located at the confluence of Clear Creek and the Sacramento River. The plant has a dry weather daily flow capacity of 9.4 million gallons per day (MGD) and a peak day flow capacity of 40 MGD. The unit processes utilized at the plant include, among other things, the Clear Creek Lift Station, with an estimated effective pump capacity of 40 MGD, primary and secondary clarification, gravity filtration, chlorination for disinfection and sulfonation for dechlorination prior to discharge into the Sacramento River outfall via a new diffuser system. In addition, a series of eight flow equalization ponds provide raw sewage and/or primary effluent temporary flow storage should the influent flow exceed the capacity of the secondary treatment and filtration processes. Solids handling process include primary and secondary waste sludge streams being mixed, thickened and anaerobically digested. Additional solids treatment can take place in facultative sludge lagoons. A new Biosolids Handling Facility recently completed construction and is now in operation. This facility was designed for future centralization of biosolids for both Wastewater Treatment Plants. In 2005, the City Council had authorized modifications to the Clear Creek Plant at an estimated cost exceeding $80 million.

The upgrades were constructed in the following seven Bid Packages:

Packet Pg. 831 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 256
Bid Package I began construction in the fall of 2006
Bid Package II began construction in the fall of 2007
Bid Package III began construction in the spring of 2008 Bid Package IV began construction in the fall of 2008
Bid Package V began construction in the summer of 2011
Bid Package VI began construction in the winter of 2010 Bid Package VII began construction in the fall of 2012 and was completed in the spring of 2014 The plant expansion and upgrades were funded by a combination of low interest loans from the State of California Revolving Loan Fund and ARRA Stimulus grant funds, with repayment through a combination of new connection fee revenue and monthly service charges.

Stillwater Regional Wastewater Treatment Plant
The Stillwater Regional Wastewater Treatment Plant is located on an approximately 300-acre site along Airport Road at the Sacramento River. The plant is designed for an average dry weather flow of 3.4 MGD and a peak wet weather flow of 14.4 MGD.

A facilities plan was prepared in 2008 for expansion of the plant in stages to treat an average dry weather flow capacity to 8 MGD and a peak wet weather flow capacity to 24 MGD. The first plant expansion project (Phase 1 A/B) began construction in the spring of 2012, and was completed in the spring of 2014. This plant expansion was funded by Wastewater Utility funds, and a loan from the State of California Revolving Loan Fund, with repayment through a combination of new connection fee revenue and monthly service charges.

Environmental Compliance
The discharge requirements for the wastewater system are established by the State of California Water Resources Control Board, Central Valley Region (the “Regional Board”) which administers and enforces all Federal and State of California discharge requirements. The Regional Board administers regulations promulgated under the National Pollutant Discharge Elimination System (NPDES) by the United States Environmental Protection Agency (the “EPA”). The Clear Creek Wastewater System’s present discharge permit was adopted in 2017. The Stillwater Wastewater system permit was adopted in 2018.

The City is responsible for satisfying these Federal and State-mandated discharge requirements. The requirements include provisions requiring the City to comply with all pretreatment requirements contained in the Federal Water Pollution Control Act. The City has an approved pretreatment program that includes local limits for priority pollutants along with inspection and permitting of industrial discharges.

In general, plant performance has consistently met discharge requirements, and any instances of noncompliance have been isolated incidents that have not reoccurred.

Service Area
The service area of the wastewater system is primarily the City, but includes small-unincorporated areas in the county. The service area lies entirely within the City’s sphere of influence.

Packet Pg. 832 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 257
Historical Operations
The following table shows the historical number of residential customer household equivalents and the combined commercial and industrial customer household equivalents for the five fiscal years ending June 30, 2021. One household equivalent (HE) is the quantity of wastewater produced in the City of Redding by an average singlefamily residential household, which is 240 gallons per day (GPD). Since customer fees and charges are based on the HE for each customer, the revenue amounts are proportional to these HE counts.

Historical Residential and Commercial/Industrial Household Equivalents 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
Residential HEs 31,763 32,068 32,418 32,410 32,526 32,904 Commercial/Industrial HEs 10,446 14,011* 11,106 11,140 10,588 10,894 Total System HEs 42,209 46,079 43,524 43,550 43,114 43,798 Annual System Growth (1%) 9% (5.8%) >1% (1%) (1.6%)
*Incorrect number provided by Vertex

The wastewater system currently has an average dry weather daily design flow capacity of 12.8 MGD. The actual average dry weather daily flow (months of July, August, and September) of the wastewater system for the five fiscal years ending June 30, 2021, is shown below.

Average Dry Weather Daily Flows--Fiscal Years Ended June 30, 2021 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
Clear Creek Plant 5.7 5.9 6.1 5.9 6.3 6.1
Stillwater Plant 2.0 2.4 2.6 2.3 2.5 2.4
Total Wastewater System 7.7 8.3 8.7 8.2 8.8 8.5
Strikeout represents correction in previously reported data.

Packet Pg. 833 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 258

HISTORY AND STATEMENT OF PHYSICAL CONDITION OF

WATER UTILITY SYSTEM ASSETS
History
The Redding water supply and treatment facilities date back to the early 1900s. The raw water supply pump station on the Sacramento River was built in stages beginning in 1939.

The City's rights to water from the Sacramento River stem from the 1941 acquisition of the local facilities of the California Water Service Company, together with its water rights, which date from 1886 and from a license to appropriate 5 cfs, issued in 1944.

Since 1939 when the City of Redding assumed control and operation of the water system, the City's population has grown from approximately 7,500 to 90,600. This growth includes two large increases in 1976 and 1977, when Redding annexed the Cascade Community Services District (serving approximately 4,450 residents) and the Enterprise Public Utility District (serving approximately 13,500 residents). Additionally, in 1967, the City assumed operation of the Buckeye County Water District serving about 1,500 residents outside the City limits.

A 1966 contract with the United States Bureau of Reclamation (USBR or Bureau) was renegotiated in June 2005, with the USBR extending the contract for an additional 40 years through March 31, 2045. It details Redding's principal rights to the Sacramento River. The “Sacramento River” contract permits renegotiation at any time for more or less water subject to need and availability of water in the river. Water to be diverted consists of "base" and "project water" supplies. The Base Supply is 85 percent of the total, with Project Water being the remaining 15 percent of the total river water supply. The total entitlement is 21,000 acre-feet. Due to Pre-1914 water rights, our Base Water has no charge. Water charges in 2019/20 per acre-foot for Project Water under this contract total $46.75 ($24.81 average water cost, $21.82 restoration charge and $0.12 Trinity PUD fee).

These entitlements were subject to renegotiation by mutual agreement in 1985, as they were in 1975 when no change occurred, and the annual entitlement is subject to reduction in "Critical Water Years." In 1992, 2007, 2014, and 2015 the Bureau decreased Redding's Project Supply entitlement by 25 percent.

In 1967, the City of Redding took over Buckeye County Water District facilities and the rights to a 1964 USBR contract. In February 1971, the City executed a new USBR contract to serve the Buckeye service area. In November 1994, the City amended this contract with the Bureau to add the Spring Creek Conduit as a point of diversion for the new Buckeye Water Treatment Plant. The Buckeye Contract’s annual entitlement is also subject to reduction in "Critical Water Years." In 1992, 2008, 2009, and 2012 the Bureau decreased the Buckeye Contract Supply entitlement by 25 percent and in 2014, the contract entitlement was decreased by 50 percent. In 2015, the contract entitlement was decreased by 75 percent. This contract with the Bureau of Reclamation, which runs through February 28, 2045, allows Redding to obtain 6,140 acre-feet of water per year. The 2019/20 delivery from that contract was 6,140 acre-feet. Water charges under this contract total approximately $70.54 per acre-foot ($23.60 average water cost, $21.82 average restoration, $0.12 Trinity PUD fee and a $25.00 foregone power charge per acre-foot).

Despite the cutbacks in previous years, the City's water supply was sufficient to meet its needs.

The Foothill Water Treatment Plant was constructed in 1981. The plant has a rated capacity of 28 million gallons per day (MGD). Facilities provide for online filtration following the existing sedimentation basin and a 6 million gallon (MG) covered storage reservoir. Both these additions were needed to meet the requirements of the State of California, Department of Public Health Division of Drinking Water and Environmental Management.

Packet Pg. 834 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 259
Performance Measures and Workload Indicators
The Water Utility Staff has met the established goals, with the majority of the workload objectives being accomplished:

ACTIVITY 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 Number of customers/services 29,114 29,314 29,467 29,751 29,905 30,250 Number of new meter sets 163 159 153 106 136 188
Quantity of water produced
(acre feet) 24,511 21,674 25,656 24,053 25,337 26,897
Percentage of days water quality
met standards 100% 100% 100% 100% 100% 100%
Number of service calls
(Includes water quality) 2,239 3,747 2,278 4,633 4,225 4,143 Miles of water mains 559 559 559 559 560 566
Number of main and water
service failures/disruptions per
year
115 89 124 90 62 229
Miles of substandard mains 42 42 42 42 42 42
Customers/service connections
per employee 1,040 1,047 1,016 1,026 1,031 1,031
Current System
Buckeye Zone
The Buckeye Water District water system was acquired by the City of Redding in 1967 following dissolution of that District. Water supply for that District was extremely limited. Upon assuming the operation of the Buckeye system, the City of Redding provided the additional supply by pumping from the northern end of its water system.

Pump House No. 3, located at the foot of North Market Street hill, and Pump House No. 4, off Benton Drive northeast of the Diestlehorst Bridge, serve the Buckeye Zone. Storage for the Buckeye Zone is located off Lake Boulevard, outside the City limits, near Walker Mine Road. Two steel reservoirs exist at this site--one 200,000- gallon tank and one 2 MG tank with an overflow elevation of 955 feet above mean sea level (msl). In 2002, an additional 4 MG reservoir was constructed ¼ mile east of the Buckeye Water Treatment Plant with an overflow elevation of 1,034 feet msl.

Packet Pg. 835 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 260
The Buckeye Water Treatment Plant (BWTP), completed in January 1995, serves the Buckeye Zone. The BWTP is located in unincorporated Shasta County, off Benson Drive, north of Rock Creek Road. The water plant has an interconnection to the USBR Spring Creek Conduit. Treated water is conveyed from the treatment plant through five miles of transmission main to the Buckeye area. The initial treatment capacity was 7 MGD with the ability to expand to 28 MGD capacity. In 2007, construction was completed on an expansion of the treatment plant to 14 MGD capacity. Along with the treatment plant expansion, 8,000 feet of 30-inch water transmission main was installed to provide treated water to the Buckeye Pressure Zone. This treatment plant meets all the existing United States Environmental Protection Agency (USEPA) regulations, including the 1986 & 1996 Safe Water Drinking Act amendments. The treatment plant also meets all the requirements of the California State Water Resources Control Board, Division of Drinking Water and Environmental Management. (State regulatory authority was transferred from the California Department of Public Health to the California State Water Resources Control Board during the summer 2014.)
Foothill and Hill 900 Zones
Construction of Redding’s Foothill Water Treatment Plant (FWTP) was completed in September 1981. The treatment plant consists of pre-chlorination and chemical treatment followed by filtration and post-chlorination.

River water from Pump House No. 1, located on the south side of the Sacramento River, west of the Diestlehorst Bridge, enters the treatment plant through a 36-inch main. In 2006, Pump Station No. 1 Fish Screen Retrofit Project was completed to meet the requirements of the CAL-FED Anadromous Fish Screen Program. In 2010, an additional 30-inch main from Pump House No. 1 was installed to the FWTP.

At the FWTP, chlorine is added for disinfection and odor control. Water then flows through dual media filtration and is post-chlorinated prior to entering a 6 MG covered storage reservoir.

Finished water storage for water produced at FWTP is provided as follows:

1. One 6 MG covered storage reservoir at the treatment plant, and one 4 MG steel reservoir at Foothill Blvd, each with an overflow elevation of 743 feet msl.

2. One 2.0 MG pre-stressed concrete reservoir and one 2 MG steel reservoir having an overflow elevation of 925 feet msl near the FWTP at the top of Hill 900.

The Foothill Zone is served by gravity flow from the Foothill reservoirs. The Hill 900 Zone is served by Pump House No. 2, which is located at the treatment plant and is taking suction from the 48-inch main served by the 6 MG reservoir. An additional booster pump was added to the El Reno booster pump station in 1995. This supply is an additional 1.4 MGD to the southern end of the Hill 900 Zone from the Cascade Zone, if necessary.

Enterprise Zone
In 1976, the Enterprise Public Utility District and the City of Redding voted to annex the Enterprise District to the City of Redding. Shortly after this, responsibility for the Enterprise water system was assumed by the City of Redding.

Packet Pg. 836 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021) 261
The system was served originally by five wells located over the Enterprise Sub-basin of the Redding Groundwater Basin. However, in 1978, the Cross Town Main, a large pipeline, was constructed which enabled the City to serve the Enterprise and Cascade areas with water from the FWTP. In 1985, approximately five miles of 12, 16, and 24-inch transmission mains were constructed from the Enterprise well fields on Goodwater Avenue to serve the U.S. Forest Service and Municipal Airport off Airport Road. In 1986, three 2 MGD capacity wells were added to the Enterprise Zone. In 1988, a 24-inch transmission main was constructed from Goodwater Avenue along Rancho Road westerly via South Bonnyview Road to the Cascade Zone. In 2002, 2.5 miles of 24-inch transmission main was constructed from Rancho Road north along Airport Road in the Enterprise Zone to maximize the production of the groundwater wells. In 1991, another 2 MGD capacity well was added to the Enterprise Zone. Two additional 2 MGD capacity wells were added during 2003. In 2007, another 2 MGD capacity well was added to the Enterprise Zone and in 2008, an additional 2 MGD capacity well was added.

Groundwater is treated with orthopolyphosphate for iron and manganese annoyances and chlorine is used for disinfection.

The main storage reservoirs are located above the Quail Ridge Subdivision off Canby Road. Two steel storage tanks are located at the same site, with a capacity of 3.5 and 6.0 MG and an overflow elevation of 706 feet msl.

During periods of peak demand, these tanks and the well field, at the southwestern boundary of the zone, and treated water from the FWTP through the Cross-Town water main, supply the entire system from three directions.

Hilltop-Dana Zone
The Hilltop-Dana pressure zone is located north of Highway 44 and east of Interstate 5 and is supplied from the Enterprise Zone by Pump Station No. 5, and the Buckeye Zone by gravity.

Cascade Zone
The supply source for this zone comprises five wells, located over the Anderson Sub-basin, with a maximum capacity of 0.75 MGD. This supply is augmented by connection to the south end of Redding's central system, and in 1978, the Cross-Town water main was completed. This supply can furnish up to 3.2 MGD to the Cascade area.

Additional supply is obtained by a large transmission main connecting the Cascade Zone to the Enterprise well system via South Bonnyview Road. This supply can furnish an additional 2 MGD. In the summer 1995, a booster pump station was installed on the South Bonnyview transmission main to increase the supply to the Cascade Zone to 4.3 MGD.

In 1985, the City took over the operation of the Pinal Water Company serving the Westwood Manor Subdivision located off State Route 273 south. The subdivision is currently being supplied water from the FWTP through two 8-inch interconnections. Storage to the Cascade Zone is provided by a 1 MG tank located off Kenyon Drive and a 2 MG tank in the Redding Ranchettes area. Both tanks have an overflow elevation of 696 feet msl.

Condition of System
The City of Redding maintains a well-trained and well-equipped work force. Its primary function is to operate the system, make systematic inspections as part of the preventive maintenance program, and plan and construct replacements. Undersized and old lines are being replaced when maintenance costs indicate that they should be replaced or additional capacities are needed. The City of Redding maintains a Water Master Plan; revisions to the system are programmed, designed, and installed in accordance with this plan. The system is well-maintained in all regards, including raw water supply, pumping structures, equipment, transmission lines, and water treatment facilities. However, continual renewed investment in capital facilities such as distribution pipelines, reservoirs, and wells will be necessary to maintain the current level of service, due to the demands of population growth and aging infrastructure.

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Packet Pg. 838 Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Adopt Resolution approving and adopting the 24th Amendment to City Budget Resolution No. 2021-078 appropriating $36,010 for Fiscal Year 2021-22 and $89,660 for Fiscal Year 2022-23 for the addition of a new full-time Personnel Analyst position in the Personnel Department.

Fiscal Impact
The estimated total compensation cost, including salary and benefits, to add a Personnel Analyst I to the Personnel Department for the remainder of Fiscal Year 2021-22 is $36,010. The estimated total compensation cost to add a Personnel Analyst I for the Fiscal Year 2022-23 budget is $89,670. Approximately 35 percent of these costs are attributable to the General Fund, which amounts to $12,600 for the rest of the current fiscal year, and $31,400 for next year’s budget.

Alternative Action
The City Council could decline to approve the resolution and the Personnel Department staffing level would remain unchanged. This could lead to delays in recruitment processing and other personnel related activities.

Background/Analysis
Over the course of the last several years, the City of Redding (City) has increased its workforce significantly. According to budget documents, in 2011, the City’s full-time workforce totaled 767. For the following 8 years, that number fluctuated slightly, ending up at 777 in 2018. Then in 2019, the number of city-wide full-time staff increased dramatically to 812. Since that time, the number of full-time employees has continued to increase. By Fiscal Year 2022-23, it is anticipated the total number of full-time staff members will be 863.

MEETING DATE: January 18, 2022
ITEM NO. 9.15(a)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 9.15(a)--Consider Resolution approving addition of new full-time Personnel Analyst I to the City of Redding Personnel Department.

Kelley Martinez, Personnel
Manager
Packet Pg. 839
Report to Redding City Council January 13, 2022
Re: 9.15(a)--Approve Additional Personnel Analyst Position Page 2 In direct correlation to the increase in the City’s workforce is the Personnel Department’s increased responsibility and workload for all related recruitment and selection processes, labor relations, classification and compensation reviews, maintenance of employee records, employee training and development, performance management, payroll processing and benefit administration.

The staffing level within the Personnel Division has remained consistent at a seven (7) staff members since 2011. Of the seven staff members, three (3) positions are responsible for the processing of all recruitments and related personnel actions for the City. In addition to the number of increased personnel transactions related to the organizational growth, the labor market for recruiting staff has become incredibly competitive, requiring new recruitment strategies and technologies. As a result of the increased workload demands, other vital functions have been impacted such as updating classification specifications, reviewing and modernizing procedures and policies, creating an effective new employee onboarding and orientation program, and providing city-wide employee training.

Therefore, staff recommends adding one full-time Personnel Analyst I position to the Personnel Department. The addition of a Personnel Analyst I would provide depth in the Personnel Division’s staffing levels, resulting in a more reasonable division of work between the positions handling the recruitment processes which will in turn allow each recruiter to devote more focused recruitment efforts to their assigned departments, provide more in-depth support for labor relations efforts, and offer better resources for city-wide employee training and development.

Council Priority/City Manager Goals
• Government of the 21st Century – “Be relevant and proactive to the opportunities and challenges of today’s residents and workforce. Anticipate the future to make better decisions today.”
Attachments
Resolution
Packet Pg. 840
RESOLUTION NO. 2022-___

A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 24TH AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021-078
APPROPRIATING $36,010 FOR FISCAL YEAR 2021-22 AND $89,660 FOR FISCAL YEAR 2022-23 FOR CREATION OF AN ADDITIONAL PERSONNEL ANALYST

POSITION

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING THAT Budget Resolution No. 2021-078 be and is hereby amended as follows:

FISCAL YEAR 2021-22

FUND DIVISION DESCRIPTION INCREASE DECREASE
111 429 Personnel $36,010
FISCAL YEAR 2022-23

FUND DIVISION DESCRIPTION INCREASE DECREASE
111 429 Personnel $89,660
THAT account titles and numbers requiring adjustments by this Resolution are as follows:

FISCAL YEAR 2021-22

USE SOURCE

OF FUNDS OF FUNDS
Decrease Beginning Balance
111-427-01-0001-01 Beginning Balance $ 12,600
160-816-01-0001-01 Beginning Balance 10,810
174-818-01-0001-01 Beginning Balance 12,600
Increase(Decrease) Expenditures
111-429-0111-01 Full Time Regular $ 24,870
111-429-0171-01 Worker's Comp 170
111-429-0173-01 Group Insurance 8,130
111-429-0175-01 Retirement Program 2,480
111-429-0177-01 Medicare 360
111-429-1806-01 Employer Services (10,800)
111-429-1807-01 Benefits (12,600)
160-816-1969-01 Personnel 10,800
174-818-1969-01 Personnel 12,600
Total $ 36,010 $ 36,010
Packet Pg. 841 Attachment: Resolution (9.15(a)--Approve Additional Personnel Analyst Position) FISCAL YEAR 2022-23

USE SOURCE

OF FUNDS OF FUNDS
Decrease Beginning Balance
111-427-01-0001-01 Beginning Balance $ 31,380
160-816-01-0001-01 Beginning Balance 26,900
174-818-01-0001-01 Beginning Balance 31,380
Increase(Decrease) Expenditures
111-429-0111-01 Full Time Regular $ 62,140
111-429-0171-01 Worker's Comp 440
111-429-0173-01 Group Insurance 20,150
111-429-0175-01 Retirement Program 6,030
111-429-0177-01 Medicare 900
111-429-1806-01 Employer Services (26,900)
111-429-1807-01 Benefits (31,380)
160-816-1969-01 Personnel 26,900
174-818-1969-01 Personnel 31,380
Total $ 89,660 $ 89,660
PERSONNEL FY 2021-22 FY 2022-23
Personnel Analyst 1 FTE 1 FTE
THAT the purpose is to appropriate $36,010 for fiscal year 2021-21 and $89,660 for fiscal year 2022-23 for creation of an additional personnel analyst position.

I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting of the City Council of the City of Redding on the 18th day of January, 2022, and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

KRISTEN SCHREDER, Mayor
ATTEST: FORM APPROVAL:

PAMELA MIZE, City Clerk BARRY E. DeWALT, City Attorney
Packet Pg. 842 Attachment: Resolution (9.15(a)--Approve Additional Personnel Analyst Position)