Redding City Council
February 16, 2023

REDDING CITY COUNCIL SPECIAL MEETING

BUDGET WORKSHOP
Civic Center Council Chambers
777 Cypress Avenue, Redding, CA
THURSDAY, FEBRUARY 16, 2023, 5:15 P.M. TO 7:15 P.M.

NOTICE AND AGENDA

NOTICE IS HEREBY GIVEN that a Special Meeti ng of the Redding City Council is hereby called by the undersigned and under the authority vested in him by Section 54956 of the Government Code of the State of California. The meeting is to take place at the date, time, and location listed above.

Business to be transacted at said meeting, and the only business to be transacted is as follows:

1. See Attached Agenda

_______________________
Michael Dacquisto, Mayor

Dated: February 10, 2023

Redding City Council February 16, 2023

Agenda
Special Meeting - Budget Workshop
Redding City Council
Council Chambers (Doors open 30 minutes prior)
777 Cypress Avenue, Redding, CA

February 16, 2023
5:15 PM

The City Council Chambers are fully open to the public in compliance with current guidelines from the California Department of Public Health regarding indoor meetings.

1. CALL TO ORDER - MAYOR MICHAEL DACQUISTO

2. ROLL CALL

3. CITY OF REDDING BUDGET WORKSHOP

3A. Consider City of Redding mid-year budget review and associated Resolution.

Recommendation:

Accept the Fiscal Year 2022 -23 Mid -Year Budget Report for the City of Redding; and Adopt Resolution approving and adopting the 81 st Amendment to City Budget Resolution No. 2021-078 appropriating $10,333,320.

3B. Consider development of the City of Redding biennial budget for Fiscal Years 2023-25.

Recommendation:

Accept presentation and provide direction regarding development of the next City of Redding biennial budget for Fiscal Years 2023-25.

4. ADJOURNMENT

If anyone wishes to address the City Council on any item considered at this meeting before or during Council’s consideration of that item, pl ease fill out a blue Speaker Request Form, located in the lighted alcoves at the back of the Council Chambers, and submit it to the City Clerk. The City Council will allocate up to a maximum of three minutes per speaker for each agenda item. Staff report s are available on-line at the City’s web site at www.cityofredding.org or in the Public View binder located on the podium at the north side of the Chambers.

PLEASE SILENCE YOUR CELL PHONES. THANK YOU.

Redding City Council February 16, 2023

Pursuant to the Brown Act, non -confidential materials related to an item on this agenda submitted to the City Council after distribution of the agenda packet are available for inspection during normal business hours at the Office of the City Clerk , 3rd Floor, City Hall, 777 Cypress Avenue, Redding, California.

City Council Meetings will be televised live on Shasta Community Access Channels via Charter/Spectrum Cable channel 181. Additionally, the meeting can be viewed online at the following: http://scac.cablecast.tv:8080/CablecastPublicSite/watch/4?channel=1. Video of the City Council meetings can also be viewed on the City’s web site at http://www.cityofredding.org/. Open the City’s meetings and agendas portal; Click on tab named "Meetings Videos" and select Redding City Council under “Available Archives 2023” select the desired date, then click on “video” to view the meeting.

In compliance with Title II of the Americans with Disabilities Act, the City of Redding will make available to persons with disabilities modifications or accommodations including auxiliary aids or services necessary to participate in public meetings. A person ne eding assistance should contact the Redding City Clerk by telephone at (530) 225 -4447 or in person, or by mail at 777 Cypress Avenue, 3 rd Floor, Redding, California 96001 at least three (3) working days in advance.

The City of Redding will ensure that no person shall be excluded from participation in, denied the benefits of, or otherwise be subjected to discrimination under any of its projects, activities, services, or business opportunities on the basis of race, color, national origin, age, sex, or disability, as afforded by Title VI of the Civil Rights Act of 1964 and related statutes as amended. All persons, regardless of their citizenship status, are covered under this regulation.

Questions, complaints, or requests for accommodations or additional i nformation may be forwarded to the ADA & Title VI Coordinator at 777 Cypress Avenue, Attn: Personnel Dept., Redding, California 96001, Phone (530) 225-4065.

CITY OF REDDING

REPORT TO THE CITY COUNCIL

Recommendation

Accept the Fiscal Year 2022 -23 Mid-Year Budget Report for the City of Redding ; and Adopt Resolution approving and adopting the 81 st Amendment to City Budget Resolution No. 2021 - 078 appropriating $10,333,320.

Fiscal Impact

The recommended changes to the General Fund will meet the City Council (Council) directive to maintain a ten percent reserve in the General Fund. The other recommended changes will not reduce reserve levels below those required in the respective funds.

Alternative Action

The Council could choose to reject the report and request additional information.

Background/Analysis

The City of Redding (City) has expended $58,769,174 from the General Fund through December 31, 2022. This level of expenditure represents 4 5.2 percent of to tal appropriations, and is $958,872 or 1.6 percent below staff’s cash flow estimate of $59,728,046 through December 31, 2022. Below is a chart summarizing the changes to expenditures to the General Fund. The attached report provides more details on each requested item by department.

MEETING DATE: February 16, 2023
ITEM NO. 3A
FROM:

***APPROVED BY***

[email protected]

[email protected]
SUBJECT: 3A--Consider City of Redding mid-year budget review and associated Resolution.

Greg Robinett, Director of
Finance/City Treasurer
Packet Pg. 4
Report to Redding City Council February 10, 2023
Re: 3A--City of Redding Mid-Year Budget Review Page 2

Department Request 2022-23
Animal Control Animal Control Contract 39,330$
City Clerk Various 12,200
Development Services Training & Travel 6,700
Police Various 116,000
Fire Equipment 120,000
Recreation Personnel test & background checks 14,000
308,230$
General Fund
Total

General Fund revenue as of December 31, 2022, totals $38,549,385 which is $2,729,639 or 7.6 percent above staff’s cash flow projection of $35,819,746. While there have been some variations in revenues received , staff is not recommending any changes at this time. Staff will recommend changes to the long -term assumptions during the next biennial budget development process. See the attached report for a full breakdown of the performance of major revenue categories in the General Fund.

General Fund Reserves

After completion of the annual audit, staff is recommending a change to the cash balance as of July 1, 2022. Staff is recommending an increase of $7.2 million for a total of $23 million for the beginning cash for Fiscal Year 2022-23.

Through December 31, 2022, the General Fund Cash Balance was $18,852,820, or an 18.7 percent cash reserve as measured by the Council Policy.

As a result of all recommended changes included in the attached budget resolution , and detailed in the attached report, the General Fund cash reserves will still maintain the 10 percent reserve as required by the Council Policy. The projected cash at June 30, 2023 , would result in a 22.6 percent reserve and would finish Fiscal Year 2026-27 with a projec ted 16.7 percent reserve. As the next ten-year plan is developed , it is expected that this projected reserve will drop with reduced expectations of revenue.

General Fund Overtime

The City’s General Fund overtime expense totals $3,288,551 through Decembe r 31, 2022. This is $1,344,491 above staff’s cash flow estimate of $1,944,060.

The expenditures year -to-date compared to the year -to-date budget are listed below, of which, the four largest overtime budgets are Fire, Police, Parks, and Streets:

• The Fire Department had overtime expenses through December 31, 2022, of $2,147,41 7 compared to a total overtime budget of $1,164,235;
• The Police Department had overtime expenses through December 31, 2022, of $1,055,469 compared to a total overtime budget of $736,500; • The Community Services Department had overtime expenses through December 31, 2022, of $42,469 compared to a total overtime budget of $3,500. • The Public Works Department had overtime expenses through December 31, 2022, of $32,919 compared to a total overtime budget of $35,000; and • All other General Fund Departments had overtime expenses through December 31, 2022, Packet Pg. 5
Report to Redding City Council February 10, 2023
Re: 3A--City of Redding Mid-Year Budget Review Page 3

of $10,277 compared to an overtime budget of $4,825.

Although some of the aforementioned expenses are either over budget or nearly over budget, there are no additional budget requests at this time. Each department has adequate savings in areas such as personnel charges and/or additional cross charges to other City departments, to offset the excess costs.

Other Funds Budget Requests & Allocation Changes

The attached report provides a full breakdown of budget requests. The charts below provide an overview of staff recommended changes.

Department Request 2022-23
Electric Various - See Report 4,885,000$
Water Various - See Report 1,255,000
Wastewater Various - See Report 815,000
Solid Waste Benton Landfill maintenance & painting 8,000 Airports Various - See Report 113,700
7,076,700$
Enterprise Funds
Total

Department Request 2022-23
Housing Block 7 & Land Purchase 369,220$
Records Specialized Services 2,400
Employer Services Various - See Report 142,000
Risk Litigation Claims Expense 700,000
Information Technologies ERP Implementation 781,400
Communications Building Improvements 20,000
ET/USA Increased fuel costs 10,000
2,025,020$
Other Funds
Total

Information Technologies General Fund 250,240$
Information Technologies Other Funds 531,130
Employer Service General Fund 80,240
Employer Service Other Funds 61,760
923,370$
Allocation Increases
Total

Environmental Review

This is not a project defined under the California Environmental Quality Act, and no further action is required.

Council Priority/City Manager Goals

• Budget and Financial Management – “Achieve balanced and stable Ten-Year Financial Plans for all funds.”
• Communication and Transparency – “Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust.”
Packet Pg. 6
Report to Redding City Council February 10, 2023
Re: 3A--City of Redding Mid-Year Budget Review Page 4

Attachments
^Resolution
Mid-Year Budget Update including Charts and graphs for FY 22-23 Packet Pg. 7
Resolution No. 2023 - ____

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 Ended 2023
Fund Division Description Increase Decrease
111 401 City Council 450 -
111 402 City Clerk 15,050 -
111 411 City Manager 2,100 -
111 421 City Treasurer 2,090 -
111 422 City Attorney 1,960 -
111 424 Planning and Building Regulation 660 - 111 425 Finance 48,630 -
111 427 Non-Departmental 32,520 -
111 428 Purchasing 5,380 -
111 429 Personnel 13,230 -
111 431 Permit Center 2,560 -
111 432 Building & Code Enforcement 16,240 - 111 434 Planning 4,700 -
111 441 Police Administration 51,220 -
111 442 Police Field Operations 104,560 -
111 443 Police Investigations 51,390 -
111 444 Police Services 6,740 -
111 455 Animal Regulation 39,330 -
111 461 Fire Administration 5,610 -
111 462 Fire Suppression 156,050 -
111 463 Fire Prevention 4,490 -
111 501 Engineering 13,440 -
111 511 Streets 13,270 -
111 610 Parks 11,810 -
111 620 Recreation 32,380 -
111 641 Community Services 2,850 -
122 741 Parking System Operation 1,200 - 134 821 Airports 77,670 -
134 824 Benton Airport Operations 57,220 - 142 851 Electric Administration 115,370 -
142 852 Electric Power Resource 4,116,660 -
142 853 Electric Distribution 299,640 -
142 854 Electric Energy Services 9,790 - 142 855 Electric Non Op. Resource 2,840 - 142 859 Electric Capital Outlay 600,000 -
142 888 Customer Service 12,000 -
142 889 Field Operations 6,530 -
143 861 Water 29,490 -
A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 81stAMENDMENT TO CITY BUDGET RESOLUTION NO. 2021-078 INCREASINGAPPROPRIATIONS BY $10,333,320 FOR FISCAL YEAR 2022-23. 81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 8
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
Fiscal Year Ended 2023 (Continued)
Fund Division Description Increase Decrease
143 862 Water Production 780,000 -
143 863 Water Treatment 10,170 -
143 864 Water - System Oper & Maint 485,690 - 145 870 Wastewater Industrial 24,790 -
145 871 Wastewater Administration 33,570 - 145 872 Wastewater Stillwater 105,550 -
145 874 Wastewater Collection 81,140 -
145 875 Wastewater Clear Creek 635,470 -
147 801 Storm Drainage 4,770 -
148 555 West Central 12,640 -
149 523 Benton Landfill Monitoring 8,000 - 149 550 Solid Waste Administration 33,560 - 149 551 Residential 1,590 -
149 552 Commercial 1,190 -
149 553 Roll-off 270 -
149 556 Resource Recovery 2,790 -
149 557 Transfer Station 10,520 -
149 558 Hazardous Household Waste 1,660 - 149 559 Roads and Sweeping 270 -
150 890 General Services Warehouse 400 - 151 895 Information Technology 783,790 -
153 810 Fleet 26,440 -
154 891 Building Maint. 10,890 -
158 894 Records 3,770 -
160 816 Employer Services 142,000 -
162 807 Municipal Utilities 17,480 -
162 867 USA Elect Tech 4,920 -
165 438 G.I.S. 1,910 -
166 899 Communications 23,340 -
168 893 Reprographics 3,270 -
169 815 Volunteer Services 130 -
172 897 Risk Management 710,740 -
191 993 Rental Rehab Program 50 - 191 994 CDBG Housing Rehab Program 150 - 191 996 HOME Program 314,130 -
191 998 State & Local HCD 12,340 -
193 930 Housing Authority 12,090 -
200 989 Redding Area Bus Authority 9,240 - 230 972 City Housing 55,480 -
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 9
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
THAT account titles and numbers requiring adjustments by this Resolution are as follows:

Fiscal Year Ended 2023
Decrease (Increase) Fund Balance Use of Funds
Source of
Funds
111 427 01 0001 01 Beginning Balance - $ 638,710$ 122 741 01 0001 01 Beginning Balance 1,200
134 821 01 0001 01 Beginning Balance 134,890
142 851 01 0001 01 Beginning Balance 5,162,830
143 862 01 0001 01 Beginning Balance 1,305,350
145 870 01 0001 01 Beginning Balance 880,520
147 801 01 0001 01 Beginning Balance 4,770
148 555 01 0001 01 Beginning Balance 12,640
149 551 01 0001 01 Beginning Balance 59,850
150 890 01 0001 01 Beginning Balance 400
151 895 01 0001 01 Beginning Balance 2,420
153 810 01 0001 01 Beginning Balance 26,440
154 891 01 0001 01 Beginning Balance 10,890
158 894 01 0001 01 Beginning Balance 3,770
162 807 01 0001 01 Beginning Balance 22,400
165 899 01 0001 01 Beginning Balance 1,910
166 899 01 0001 01 Beginning Balance 23,340
168 893 01 0001 01 Beginning Balance 3,270
169 815 01 0001 01 Beginning Balance 130
172 897 01 0001 01 Beginning Balance 710,740
191 990 01 0001 01 Beginning Balance 326,670
193 930 01 0001 01 Beginning Balance 12,090
200 989 01 0001 01 Beginning Balance 9,240
230 972 01 0001 01 Beginning Balance 55,480
Increase (Decrease) in Revenues Use of Funds
Source of
Funds
151 895 1 9130 01 Information Services 781,370
160 816 1 9155 01 Emplyer Service Alloc 142,000
Expenditures Use of Funds
Source of
Funds
111 402 2162 01 Var Chg Mail 2,500
111 402 2278 01 Bank Service Fees 1,500
111 402 2444 01 Operating Material/Supplies 1,200
111 402 2791 01 Advertising/Promotion 5,000
111 402 2791 01 Computer Hardware 2,000
111 432 2671 01 Travel Expense 4,000
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 10
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
Fiscal Year Ended 2023 (Continued)
Expenditures (Continued) Use of Funds
Source of
Funds
111 432 2782 01 Employee Training 2,700
111 442 2548 01 Range/Firearms 35,000
111 442 2782 01 Employee Training 36,000
111 443 2782 01 Employee Training 20,000
111 443 2785 01 Post Program 25,000
111 455 2258 01 Animal Control OR ESH 39,330
111 462 2483 01 Special Equipment 120,000
111 620 2444 01 Operating Material/Supplies 14,000
134 821 2254 01 Specialized Services/Tech 47,500
134 821 2274 01 Vehicle Fuel and Lubricant 10,000
134 824 2252 01 Security Contracts 9,000
134 824 2254 01 Specialized Services/Tech 30,000
134 824 2444 01 Operating Material/Supplies 500
134 824 2451 01 Specialized Srvs/Tech 6,700
134 824 2511 01 Maint Materials/Supply 10,000
142 852 8555 86 Purchased Power 4,000,000
142 852 8928 05 NERC Compliance - Non-Labor 65,000
142 853 8586 05 Distribution Meter Operating Supply 170,000 142 853 8598 81 Distr Maint Misc. Tools 50,000
142 859 3200 01 Substation Equipment & Controls 300,000 142 859 3440 01 Underground Conduct & Devices 300,000
143 862 2291 01 Utility Expense 780,000
143 864 2246 01 WAPA Foregone Power 340,000
143 864 2254 01 Specialized Services/Tech 30,000
143 864 2274 01 Vehicle Fuel & Lubricant 30,000
143 864 2444 01 Operating Materials/Supplies 75,000
145 870 2254 01 Specialized Services/Tech 15,000
145 872 2444 01 Operating Materials/Supplies 100,000
145 874 2444 01 Operating Materials/Supplies 75,000
145 875 2444 01 Operating Materials/Supplies 625,000
149 523 2254 01 Specialized Services/Tech 8,000
151 895 5714 02 ERP System 781,400
158 894 2254 01 Specialized Services 2,400
160 816 2253 01 Professional Serrvices/Consulting 135,000 160 816 2444 01 Operating Material/Supplies 1,500
160 816 2782 01 Employee Training 5,500
162 807 2274 01 Vehicle Fuel & Lubricant 10,000
166 899 4501 01 Building Improvements 20,000
172 897 2260 01 Liability Claims Expense 700,000
191 996 4834 01 Program Income Exp 313,920
230 972 4930 01 Land Acquisition 55,300
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 11
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
Fiscal Year Ended 2023 (Continued)
Expenditures (Continued) Use of Funds
Source of
Funds
111 401 2104 01 Fix Chg Information Services 450
111 402 2104 01 Fix Chg Information Services 2,050
111 411 2104 01 Fix Chg Information Services 1,440
111 421 2104 01 Fix Chg Information Services 1,430
111 422 2104 01 Fix Chg Information Services 1,430
111 425 2104 01 Fix Chg Information Services 46,910
111 427 2104 01 Fix Chg Information Services 32,520
111 428 2104 01 Fix Chg Information Services 4,980
111 429 2104 01 Fix Chg Information Services 12,430
111 431 2104 01 Fix Chg Information Services 1,900
111 432 2104 01 Fix Chg Information Services 8,080
111 434 2104 01 Fix Chg Information Services 3,240
111 441 2104 01 Fix Chg Information Services 4,420
111 442 2104 01 Fix Chg Information Services 33,560
111 443 2104 01 Fix Chg Information Services 6,390
111 444 2104 01 Fix Chg Information Services 6,740
111 461 2104 01 Fix Chg Information Services 4,950
111 462 2104 01 Fix Chg Information Services 25,560
111 463 2104 01 Fix Chg Information Services 2,230
111 501 2104 01 Fix Chg Information Services 9,050
111 511 2104 01 Fix Chg Information Services 11,280
111 610 2104 01 Fix Chg Information Services 9,290
111 620 2104 01 Fix Chg Information Services 17,720
111 641 2104 01 Fix Chg Information Services 2,190
122 741 2104 01 Fix Chg Information Services 1,200
134 821 2104 01 Fix Chg Information Services 19,110
134 824 2104 01 Fix Chg Information Services 1,020
142 851 8921 75 Fix Chg Information Services 114,840
142 852 8921 75 Fix Chg Information Services 44,480
142 853 8921 75 Fix Chg Information Services 67,810
142 854 8921 75 Fix Chg Information Services 9,790
142 855 8921 75 Fix Chg Information Services 2,180
142 888 2104 01 Fix Chg Information Services 9,070
142 889 2104 01 Fix Chg Information Services 4,540
143 861 2104 01 Fix Chg Information Services 29,220
143 863 2104 01 Fix Chg Information Services 8,840
143 864 2104 01 Fix Chg Information Services 8,300
145 870 2104 01 Fix Chg Information Services 9,130
145 871 2104 01 Fix Chg Information Services 33,300
145 872 2104 01 Fix Chg Information Services 4,360
145 874 2104 01 Fix Chg Information Services 4,150
145 875 2104 01 Fix Chg Information Services 9,140
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 12
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
Fiscal Year Ended 2023 (Continued)
Expenditures (Continued) Use of Funds
Source of
Funds
147 801 2104 01 Fix Chg Information Services 3,970
148 555 2104 01 Fix Chg Information Services 11,180
149 550 2104 01 Fix Chg Information Services 31,840
149 557 2104 01 Fix Chg Information Services 8,800
149 558 2104 01 Fix Chg Information Services 1,260
153 810 2104 01 Fix Chg Information Services 23,920
154 891 2104 01 Fix Chg Information Services 9,830
158 894 2104 01 Fix Chg Information Services 970
162 807 2104 01 Fix Chg Information Services 5,760
162 867 2104 01 Fix Chg Information Services 3,590
165 438 2104 01 Fix Chg Information Services 1,380
166 899 2104 01 Fix Chg Information Services 3,210
168 893 2104 01 Fix Chg Information Services 2,870
172 897 2104 01 Fix Chg Information Services 9,940
191 998 4873 11 Fix Chg Information Services 12,340
193 930 2104 01 Fix Chg Information Services 10,820
200 989 2104 01 Fix Chg Information Services 8,970
111 402 2118 01 Fix Chg Employer Services 800
111 411 2118 01 Fix Chg Employer Services 660
111 421 2118 01 Fix Chg Employer Services 660
111 422 2118 01 Fix Chg Employer Services 530
111 424 2118 01 Fix Chg Employer Services 660
111 425 2118 01 Fix Chg Employer Services 1,720
111 428 2118 01 Fix Chg Employer Services 400
111 429 2118 01 Fix Chg Employer Services 800
111 431 2118 01 Fix Chg Employer Services 660
111 432 2118 01 Fix Chg Employer Services 1,460
111 434 2118 01 Fix Chg Employer Services 1,460
111 441 2118 01 Fix Chg Employer Services 46,800
111 461 2118 01 Fix Chg Employer Services 660
111 462 2118 01 Fix Chg Employer Services 10,490
111 463 2118 01 Fix Chg Employer Services 2,260
111 501 2118 01 Fix Chg Employer Services 4,390
111 511 2118 01 Fix Chg Employer Services 1,990
111 610 2118 01 Fix Chg Employer Services 2,520
111 620 2118 01 Fix Chg Employer Services 660
111 641 2118 01 Fix Chg Employer Services 660
134 821 2118 01 Fix Chg Employer Services 1,060
142 851 8921 78 Fix Chg Employer Services 530
142 852 8921 78 Fix Chg Employer Services 7,180
142 853 8921 78 Fix Chg Employer Services 11,830
142 855 8921 78 Fix Chg Employer Services 660
142 888 2118 01 Fix Chg Employer Services 2,930
142 889 2118 01 Fix Chg Employer Services 1,990
143 861 2118 01 Fix Chg Employer Services 270
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 13
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
Fiscal Year Ended 2023 (Continued)
Expenditures (Continued) Use of Funds
Source of
Funds
143 863 2118 01 Fix Chg Employer Services 1,330
143 864 2118 01 Fix Chg Employer Services 2,390
145 870 2118 01 Fix Chg Employer Services 660
145 871 2118 01 Fix Chg Employer Services 270
145 872 2118 01 Fix Chg Employer Services 1,190
145 874 2118 01 Fix Chg Employer Services 1,990
145 875 2118 01 Fix Chg Employer Services 1,330
147 801 2118 01 Fix Chg Employer Services 800
148 555 2118 01 Fix Chg Employer Services 1,460
149 550 2118 01 Fix Chg Employer Services 1,720
149 551 2118 01 Fix Chg Employer Services 1,590
149 552 2118 01 Fix Chg Employer Services 1,190
149 553 2118 01 Fix Chg Employer Services 270
149 556 2118 01 Fix Chg Employer Services 2,790
149 557 2118 01 Fix Chg Employer Services 1,720
149 558 2118 01 Fix Chg Employer Services 400
149 559 2118 01 Fix Chg Employer Services 270
150 890 2118 01 Fix Chg Employer Services 400
151 895 2118 01 Fix Chg Employer Services 2,390
153 810 2118 01 Fix Chg Employer Services 2,520
154 891 2118 01 Fix Chg Employer Services 1,060
158 894 2118 01 Fix Chg Employer Services 400
162 807 2118 01 Fix Chg Employer Services 1,720
162 867 2118 01 Fix Chg Employer Services 1,330
165 438 2118 01 Fix Chg Employer Services 530
166 899 2118 01 Fix Chg Employer Services 130
168 893 2118 01 Fix Chg Employer Services 400
169 815 2118 01 Fix Chg Employer Services 130
172 897 2118 01 Fix Chg Employer Services 800
191 993 2118 01 Fix Chg Employer Services 50
191 994 2118 01 Fix Chg Employer Services 150
191 996 2118 01 Fix Chg Employer Services 210
193 930 2118 01 Fix Chg Employer Services 1,270
230 972 2118 01 Fix Chg Employer Services 180
200 989 2118 01 Fix Chg Employer Services 270
10,333,320$ 10,333,320$
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 14
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Resolution No. 2023 - ____
THAT the purpose is to increase appropriations by $10,333,320 for fiscal year 2022-2023.

I HEREBY CERTIFY that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council for the City of Redding on the_____day of ____________, 2023 and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

MICHAEL DACQUISTO, Mayor
ATTEST: FORM APPROVAL:

PAMELA MIZE, City Clerk BARRY E. DeWALT, City Attorney
81st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021 -078

Packet Pg. 15
Attachment: ^Resolution (3A--City of Redding Mid-Year Budget Review) Cash Flow
Estimate Actual Actual Actual Estimate Actual Actual Actual Revenue FYE 2023 FYE 2023 FYE 2022 FYE 2021 FYE 2023 FYE 2022 FYE 2021 FYE 2020 Sales tax $17,070,947 $15,688,704 $16,302,827 $15,034,020 $29,225,810 $32,088,786 $30,189,084 $25,859,713 Property tax 1,011,724 1,079,359 1,036,245 969,835 25,339,140 24,285,060 22,820,856 21,182,617 Transient Occupancy Tax 4,008,363 4,201,405 4,522,271 3,225,767 5,615,510 8,262,335 5,915,535 5,352,432 Internal Departments 6,467,556 6,426,385 7,007,305 6,204,585 12,935,160 12,992,510 13,090,570 11,537,660 Revenue from Other Governments 621,012 1,757,986 921,993 1,645,246 1,287,060 15,406,264 2,929,851 4,309,727 Other 6,640,144 9,395,546 8,646,117 8,231,550 18,346,780 17,864,701 14,679,657 16,362,005 Total Revenue $35,819,746 $38,549,385 $38,436,758 $35,311,003 $92,749,460 $110,899,656 $89,625,553 $84,604,154 The above revenue chart excludes transfers
Cash Flow
Estimate Actual Actual Actual Budgeted Actual Actual Actual Expenditures FYE 2023 FYE 2023 FYE 2022 FYE 2021 FYE 2023* FYE 2022 FYE 2021 FYE 2020 Police $21,132,981 $21,902,587 $19,640,078 $17,458,690 $43,926,500 $39,682,218 $35,049,109 $31,641,369 Fire 12,063,966 13,711,639 13,946,829 16,148,577 25,240,440 26,045,242 28,526,091 21,774,444 Public Works 8,353,712 8,824,261 4,652,162 3,307,127 23,324,000 9,511,416 7,221,574 6,889,613 Development Services 3,212,309 2,792,462 2,577,202 2,456,234 7,190,040 5,170,813 5,319,892 4,556,208 Community Services 5,616,391 3,978,037 3,324,980 2,789,325 10,103,910 6,773,247 5,936,020 5,550,231 Other 9,348,687 7,560,188 4,987,795 5,321,939 20,195,800 12,630,296 10,132,220 9,533,422 Total Expenditures $59,728,046 $58,769,174 $49,129,046 $47,481,892 $129,980,690 $99,813,232 $92,184,906 $79,945,287 *Includes carryover amount of $27,347,020 from prior year's budget.

July through December Amounts Total For Fiscal Year
Comparison of General Fund Revenues and Expenditures (Budgetary Basis) Report for the Period July through December, 2022

REVENUE COMPARISON
July through December Amounts Total For Fiscal Year

EXPENDITURE COMPARISON
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MID-YEAR BUDGET REPORT

Fiscal Year 2022-2023

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Fiscal Year 2022-23

INTRODUCTION

The Finance Division has completed its mid-year budget review for fiscal year 2022-2023 and respectfully submits this report for the City Council’s review. This mid-year budget report is submitted in-lieu of the typical monthly financial report.1

This report compares actual expenditures and revenues through December 31, 2022, to budget projections (or subsequent revisions, if applicable). The report focuses primarily on the General Fund, but also includes a brief review of revenues and expenditures for each enterprise fund, i.e., the Water, Wastewater, Storm Drainage, Electric, Airport, Solid Waste, and internal service funds. In the interest of time and space, we have not included information regarding all individual internal service funds or special revenue funds; however, staff would be pleased to provide this additional information upon request.

GENERAL FUND

REVENUES

Overview

General Fund revenue as of December 31, 2022, totals $38,549,385 which is $2,729,639 or 7.6 percent above staff’s cash flow projection. Total revenue represents 107.6 percent of the annual budget estimate, as amended by Council resolution. Below is a further discussion of various revenues for the General Fund.

Sales Tax

Sales tax revenue for the first six months of FYE 2023 totals $15,688,704 or $1,382,243 (8.1 percent) below staff’s amended cash flow estimate of $17,070,947. Staff is not recommending any changes at this time to sales tax revenue.

Property Tax

Property tax revenue through December 31, 2022, totals $1,079,359 or $67,635 (6.7 percent) above staff’s cash flow estimate of $1,011,724. The bulk of the property tax revenue is received in two installments from the county, one in January and one in May. Staff is not recommending any changes at this time to property tax revenue.

Transient Occupancy Tax

Transient Occupancy Tax (TOT) revenue for the first six months of FYE 2023 totals $4,201,405 or $193,042 (4.8 percent) above staff’s cash flow estimate of $4,008,363. Staff is not recommending any changes at this time to TOT revenue.

1Please refer to Appendix A for a detailed summary of General Fund revenues and expenditures.

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Fiscal Year 2022-23

Other Taxes

Other taxes (Business License Tax, Real Property Transfer Tax, Franchise Tax, and Cannabis Tax) revenue for the first six months of FYE 2023 totals $2,143,930 or $125,588 (6.2 percent) above staff’s cash flow estimate of $2,018,342. No changes are being recommended to other taxes at this time.

Building Related Fees

Revenues from building related fees total $2,614,718 for the first six months of FYE 2023 or $849,410 (48.1 percent) above staff’s adjusted cash flow estimate of $1,742,004. No changes are being recommended to building related fees at this time.

Revenue from Other Governmental Agencies

Revenue from Other Governmental Agencies total $1,757,986 for the first six months of FYE 2023 or $1,136,974 (183.1 percent) above staff’s cash flow estimate of $621,012. The increase from the cash flow estimate is representative of timing of grant related revenues. No adjustment to revenues from other governmental agencies is recommended at this time.

Revenue from Internal Departments

Revenue from internal departments for the first six months of FYE 2023 totals $6,426,385 which is ($41,171) below staff’s cash flow projection. Revenues from internal departments are trending as expected and no changes to revenues from internal departments are being recommended at this time.

Late Fees

Revenues from late fees total $846,380 for the first six months of FYE 2023 or $3,616 (0.04 percent) below staff’s cash flow estimate of $849,996. Staff is not recommending any changes to the estimate at this time.

All Other General Fund Revenues

Revenue from all other General Fund revenues total $3,845,550 for the first six months of FYE 2023 or $1,815,748 (89.5 percent) above staff’s cash flow estimate of $2,029,802. Staff is not recommending any changes to the estimate at this time.

EXPENDITURES

Overview

General Fund appropriations through December 31, 2022, total $129,980,690 which is an increase of $33,963,390 or 35.4 percent, since the budget was adopted by the City Council on June 15, 2021. Of this increase $27,347,020 is from carryover from the prior year (primarily relating to grants and projects).

The City has expended $58,769,174 from the General Fund through December 31, 2022. This level of expenditure represents 45.2 percent of total appropriations and is $958,872 or 1.6 percent below staff’s cash Packet Pg. 21
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Fiscal Year 2022-23

flow estimate of $59,728,046 through December 31, 2022.

The following section provides a more detailed analysis of expenditures by each major department or functional area.

Police

The Police Department’s budget, including the grant division, totals $43,926,500, or 33.8 percent of total General Fund appropriations. The Police Department has expended $21,902,587 or 49.9 percent of its budget, as of December 31, 2022. Staff is recommending changes for the following expenditures items:
$35,000 for range & firearm increases due to pricing increases and new firearms qualifications, $56,000 for education reimbursement as part of Redding Police Officer Association Memorandum of Understanding, and $25,000 for POST program training expenses due to turnover of employees.

Fire

The Fire Department’s budget totals $25,240,440, or 19.4 percent of total General Fund appropriations. The Fire Department has expended $13,711,639 or 54.3 percent of its budget, through December 31, 2022. Staff is recommending an increase of $120,000 to purchase required equipment for the 12 new firefighters that will be hired as part of the SAFER grant approval in October 2022.

Public Works

The Public Works Department’s General Fund budget (Public Works Engineering, Transportation and Engineering, and Streets) totals $23,324,000 or 17.9 percent of total General Fund appropriations. The Transportation and Engineering Department’s General Fund has expended $8,824,261 or 37.8 percent of its budget, through December 31, 2022.

Development Services

The Development Services Department’s General Fund budget (Planning, Building, Permit Center, and Engineering & Design) totals $7,190,040 or 5.5 percent of total General Fund appropriations. The Department has expended $2,792,462 or 38.8 percent of its budget, through December 31, 2022. Staff is recommending changes of $6,700 which is split between travel and training to attend an upcoming conference for the building division software.

Community Services

The Community Services Department’s General Fund budget (Recreation, Parks and Community Services Administration) totals $10,103,910, or 7.8 percent of total General Fund appropriations. The department has expended $3,978,037 or 39.4 percent of its budget, through December 31, 2022. Staff is recommending one change to add $14,000 to conduct required testing and background checks on recreation employees.

Non-Departmental/Debt Service

The budgets for the Non-Departmental, Animal Regulation and Debt Service divisions total $14,079,240, or

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Fiscal Year 2022-23

$4,345,598 or 30.9 percent of the amount budgeted for this purpose. Staff is recommending and increase to the animal control contract line item for $39,330 as a result of an increase to the contract that was unexpected during the biennial budget development. This is due to the high inflation rates and this contract was directly indexed to inflation and during budget it was projected to go up by a moderate 3% and instead was nearly 9% as a result of the inflation index used on the contract.

General Government

The current budgets for general government departments and divisions (i.e., City Council, City Clerk, City Treasurer, City Manager, City Attorney, Finance, Purchasing, Personnel and Midtown) total $6,116,560, or

4.7 percent of total General Fund appropriations. These departments and divisions have expended $3,214,591 or 52.6 percent of their budgets, through December 31, 2022. Staff is recommending changes for the City Clerk’s office to cover some unanticipated expenditures for a total of $12,200 these include computer hardware, posting of ordinances, bank fees, and mailing fees.

ENTERPRISE FUNDS

WATER UTILITY FUND

Expenditures

Appropriations from the Water Utility Fund total $56,725,560. Expenditures through December 31, 2022 total $11,600,375 or 20.4 percent of total appropriations. Expenditures are substantially lower than budget as a result of capital outlay and debt service being substantially below the 50 percent mark as of December 31, 2022. Excluding capital outlay and debt service, the Water Utility expended 44.0 percent of its budget.

Staff is recommending adjustments of $1,255,000. These include $780,000 of increased costs of utilities due to more well usage as a result of the drought, $340,000 increase in the WAPA Foregone power contract, $30,000 for increased fuel costs, $30,000 for contract services for adding meters, and finally $75,000 for adding meters at the powerplant and other associated costs.

Revenue

Revenue in the Water Utility Fund through December 31, 2022 totals $15,913,130. This level of revenue represents 58.1 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended at this time.

WASTEWATER UTILITY FUND

Expenditures

Appropriations from the Wastewater Utility Fund total $68,450,890 through December 31, 2022.

Expenditures to date total $13,764,249 or 19.8 percent of total appropriations. The ratio of expenditures to appropriations is low because expenditures related to capital projects are low at this point in time. Excluding Packet Pg. 23
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Fiscal Year 2022-23

capital outlay and debt service, the Wastewater Utility expended 48.8 percent of its budget. Staff is recommending increasing the budget for the increased cost of chemicals by $800,000 and $15,000 for laboratory costs related to fuel expenses for the vendor doing the lab work.

Revenues

Revenue in the Wastewater Utility Fund through December 31, 2022 totals $18,029,318. This level of revenue represents 52.5 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended.

STORM DRAINAGE UTILITY

Expenditures

Appropriations from the Storm Drainage Utility Fund total $6,423,970 through December 31, 2022.

Expenditures to date total $1,723,067 or 26.8 percent of total appropriations. The ratio of expenditures to appropriations is low because expenditures related to capital projects are low. Excluding capital outlay, the Storm Drainage Utility expended 39.8 percent of its FYE 2023 amended budget. No adjustments to the Storm Drainage Utility’s budget are being requested.

Revenue

Revenue in the Storm Drainage Utility Fund totals $1,785,200 through December 31, 2022. This level of revenue represents 79.2 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended.

ELECTRIC UTILITY

Expenditures

Appropriations from the Electric Utility Fund total $172,776,420 through December 31, 2022. Expenditures to date total $96,741,905, or 56.0 percent of total appropriations. Excluding capital outlay and debt service, the Electric Utility expended 63.4 percent of its FYE 2023 amended budget. Staff is recommending multiple changes to the REU budget for a total of $4,885,000. Purchased power costs have gone up significantly due to the ongoing drought and the elevated cost of natural gas and energy and staff is recommending increasing the budget by $4,000,000 to reflect these increased costs. $65,000 is associated to an audit to be conducted in advance of REU’s formal WECC compliance audit in September 2023. $170,000 is related to bringing our meter shop up to industry standards by providing the appropriate testing meters and power quality equipment. $50,000 is associated with the replacement of outdated tools and equipment on line trucks and to recalibrate existing equipment. $300,000 is related to major work planned to be completed at Canby, MR, and ER substations in the spring. The CV fence project is also a top priority due to recent break ins at substations. Additionally, the costs associated with substation equipment have gone up significantly across the board. The final request is for $300,000 regarding the Bechelli Lane project which required additional overhead relocation than originally anticipated. This is due to a mix of inflationary costs and additional relocations of the existing overhead equipment in place that was planned to be undergrounded.

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Fiscal Year 2022-23

Revenue

Revenue in the Electric Utility Fund totals $94,795,232 through December 31, 2022. This level of revenue represents 67.7 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended.

AIRPORTS FUND

Expenditures

Appropriations from the Airports Fund total $39,378,540 for FYE 2023. Expenditures through December 31, 2022 total $6,328,088, or 16.1 percent of total appropriations, through December 31, 2022. The ratio of expenditures to appropriations is low because expenditures related to capital projects are low. Excluding capital outlay, the Airports fund has expended 43.1 percent of its FYE 2023 amended budget. Staff is recommending $113,700 of increases to the budget. The first request is for $30,000 to make repairs at the Benton Air Center bringing it up to code. The second request is for $10,000 associated to increased vehicle fuel costs. The next request is for $33,000 associated to arc flash study to ensure that airport operations are not going to be comprised by any issues and that everything is safe and meets various standards. The next request is for $14,500 to cover expenses related to increased badging fees for public safety personnel, and a contract for diagnostic and service agreement for the RDD solar inverters to prevent future issues. $9,000 is to cover increased costs of security as the vendor increased costs unexpectedly. $17,200 is to address a variety of maintenance and materials needs at the Benton Airport to address a variety of needs including a drainage and consulting contract at the airport.

Revenues

Revenue in the Airports Fund totals $1,694,743 through December 31, 2022, excluding grant revenue. This level of revenue represents 59.0 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended.

SOLID WASTE FUND

Expenditures

Appropriations for the Solid Waste Fund total $13,250,640 for FYE 2023. Expenditures through December 31, 2022 total $12,484,241 or 39.9 percent of total appropriations. The ratio of expenditures to appropriations is low because expenditures related to capital projects are low. Without capital outlay, the Sold Waste Fund expended 47.3 percent of its FYE 2023 amended budget. Staff is recommending a change to solid waste of $8,000 for maintenance and painting at the gas extraction building at the Benton Landfill.

Revenues

Revenue in the Solid Waste Utility Fund totals $11,963,729 December 31, 2022. This level of revenue represents 50.1 percent of the estimate contained in the amended FYE 2023 budget. No changes are being recommended.

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Fiscal Year 2022-23

OTHER FUNDS

Housing

The Housing department is requesting an increase to budget for Home Program Income expense related to the Block 7 project. There is revenue available to offset the increased cost of $313,920. Additionally, Housing is requesting $55,300 to utilize SHA funding to make a land purchase.

Information Technology

Staff is recommending an increase to the Information Technologies budget of $781,400 for the ERP system.

Staff originally brought the budget to Council in November 2021 and returned to Council with the approval of the contract in June 2022 and some additional items related to the agreements thereafter. Staff did not amend the budget at that time as final contract details were still being negotiated. This reflects the costs expected to be spent and/or encumbered for fiscal year 2022-23. Future amounts will be included during the biennial budget. This will be funded through an increase to allocations to all City Departments.

Communications

Staff is recommending increasing the budget by $20,000 to address costs associated with decommissioning the old radio equipment and relocating antennas to the new location at south fork mountain. The fund has available reserves to cover the unplanned costs.

Records

Staff is recommending an increase of $2,400 to address increased storage fees and unplanned shredding fees.

The fund has available reserves to cover the unplanned costs.

Employer Services

Staff is recommending increasing the budget $142,000 to cover the costs of recruitments, compensation surveys, new hire orientation, and employee training. This will be funded through an increase to allocations to all City Departments.

Risk

Staff is recommending augmenting the liability claims expense budget by $700,000 as a result of some significant claims against the City and expected fees associated with defending or paying these claims. The fund has available reserves to cover the unplanned costs.

ET/USA Locates

Staff is recommending an additional $10,000 for unplanned fuel costs. The fund has available reserves to cover the unplanned cost.

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Mid-Cycle Budget Report

APPENDIX A

COMPARATIVE SUMMARY OF GENERAL FUND REVENUES AND

EXPENDITURES

For the Period

July 2022 through December 2022
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Year End Budget Report

Section One

Actual Revenues Compared to Cash Flow Estimates

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Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) RVR213A CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS ----------------- Current Month ------------------ ------------------ Year to Date ------------------Monthly Over YTD OverProjection Actual (Under) % Projection Actual (Under) %___________ ___________ ___________ _____ ___________ ___________ ___________ _____GENERAL FUNDTAXESProperty Taxes 7,333 - (7,333) 0.0 1,011,724 1,079,359 67,635 106.6Sales Tax-Nondedicated 2,759,011 2,535,472 (223,539) 91.8 17,070,947 15,688,704 (1,382,243) 91.9Transient Occupancy Tax 617,830 539,758 (78,072) 87.3 4,008,363 4,201,405 193,042 104.8Viacom Cablevision - - - - 461,770 445,190 (16,580) 96.4Pacific Gas & Electric Co. - - - - - - - -Business License Tax 72,916 99,450 26,534 136.3 437,496 469,603 32,107 107.3Real Property Transfer Tax 29,166 68,724 39,558 235.6 174,996 264,925 89,929 151.3Commercial Cultivation Cannabis - - - - 69,080 66,365 (2,715) 96.0Retail Cannabis Business Tax - 29,086 29,086 - 875,000 892,750 17,750 102.0Other Commercial Cannabis Business Tax - - - * - 5,097 5,097 *___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Taxes 3,486,256 3,272,490 (213,766) 93.8 24,109,376 23,113,398 (995,978) 95.8___________ ___________ ___________ _____ ___________ ___________ ___________ _____LICENSES AND PERMITSAnimal Licenses 3,333 3,706 373 111.1 19,998 28,644 8,646 143.2Building Permits 134,862 171,317 36,455 127.0 809,172 867,328 58,156 107.1Engineering Encroachment Permit 7,500 103,989 96,489 386.5 45,000 218,410 173,410 485.3Electical Permits 16,349 24,819 8,470 151.8 98,094 189,104 91,010 192.7Transportation Permit 775 546 (229) 70.4 4,650 3,834 (816) 82.4Plumbing Permits 9,099 7,923 (1,176) 87.0 54,594 67,739 13,145 124.0Mechanical Permit 16,231 16,177 (54) 99.6 97,386 126,907 29,521 130.3Engineering Grading Permits 833 1,283 450 154.0 4,99810,428 5,430 208.6 ___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Licenses and Permits 188,982 329,760 140,778 174.4 1,133,892 1,512,394 378,502 133.3___________ ___________ ___________ _____ ___________ ___________ ___________ _____FINES, FORFEITS, AND PENALTIESTraffic Safety Fines 28,791 66,546 37,755 231.1 172,746 536,731 363,985 310.7Code Enforcement Fines 12,166 61,444 49,278 505.0 72,996 820,439 747,443 123.9Other Fines & Fees 4,416 10,315 5,899 233.5 26,496 43,358 16,862 163.6Cannabis Delinquency Penalty - 2,909 2,909 * - 12,049 12,049 *___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Fines, Forfeits & Penalties 45,373 141,214 95,841 311.2 272,238 1,412,577 1,140,339 518.8___________ ___________ ___________ _____ ___________ ___________ ___________ _____REVENUE FROM INTERNAL DEPARTMENTSFixed Reimbursements 421,817 421,818 1 100.0 2,530,902 2,530,910 8 100.0Fixed Reimbursement Public Works Admin 76,317 69,452 (6,865) 91.0 457,902 416,710 (41,192) 91.0Fixed Reimbursement NDPES 38,810 38,811 1 100.0 232,860 232,865 5 100.0In-lieu Payment from 821--Muni Airport 20,416 20,417 1 100.0 122,496 122,500 4 100.0In-Lieu Payment from Division 854-Electric 520,566 520,567 1 100.0 3,123,396 3,123,400 4 100.0___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Revenue from Internal Departments 1,077,926 1,071,065 (6,861) 99.3 6,467,556 6,426,385 (41,171) 99.3___________ ___________ ___________ _____ ___________ ___________ ___________ _____ * Unbudgeted revenue1
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Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid- RVR213A CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS(continued)----------------- Current Month ------------------ ------------------ Year to Date ------------------Monthly Over YTD OverProjection Actual (Under) % Projection Actual (Under) %___________ ___________ ___________ _____ ___________ ___________ ___________ _____GENERAL FUNDREVENUE FROM OTHER GOVERMENTAL AGENCIESState Grant Operating for General Gov't 25,000 - (25,000) 0.0 150,000 77,524 (72,476) 51.6Federal Grant-Operating-General Gov't - 14,481 14,481 - - 118,221 118,221 -Shasta County Grant - Operating - Police 19,601 8,825 (10,776) 45.0 117,606 52,712 (64,894) 44.8SHASTA CO OPERATING REIMB-POLICE - - - - - 66,628 66,628 -State Reimbursement - - - * - 555,534 555,534 *Reimbursement of Mandated Costs 4,750 - (4,750) 0.0 28,500 101,535 73,035 356.2POST Grant - Operating - Police 4,750 12,440 7,690 261.8 28,500 84,788 56,288 297.5Home Owner Property Tax Relief 12,750 21,554 8,804 169.0 76,500 21,554 (54,946) 28.1Motor Vehicle In-Lieu Tax - - - - - - - -School District Contrib-Operating-Police 22,327 12,038 (10,289) 53.9 133,962 505,575 371,613 377.4Redding Rancheria Payment 10,158 - (10,158) 0.0 60,948 60,950 2 100.0Contribution RABA - Operating - Police 2,083 2,083 - 100.0 12,498 12,500 2 100.0Buckeye Fire Service Dist-Operating-Fire - - - * - 5,000 5,000 *Buckeye Fire District - Capital - Fire - - - * - 79,387 79,387 *SHASCOM - Payroll 2,083 - (2,083) 0.0 12,498 16,078 3,580 128.6___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Revenue - Other Government Agencies 103,502 71,421 (32,081) 69.0 621,012 1,757,986 1,136,974 283.0___________ ___________ ___________ _____ ___________ ___________ ___________ _____OTHER REVENUESLate Fees 141,666 137,050 (4,616) 96.7 849,996 846,380 (3,616) 99.5Contributions - Operating - General Gov't 10,650 25 (10,625) .2 69,130 24,103 (45,027) 34.8Compensation - Loss & Property Damage - 47 47 - - 41,922 41,922 -Miscellaneous Receipts 24,706 46,867 22,161 189.6 193,936 304,660 110,724 157.0Reimbursement 22,523 282,200 259,677 252.9 135,138 286,522 151,384 212.0___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Other Revenues 199,545 466,189 266,644 233.6 1,248,200 1,503,587 255,387 120.4___________ ___________ ___________ _____ ___________ ___________ ___________ _____CHARGES FOR CURRENT SERVICESPlanning Permits (Subdivisions) 41,144 38,656 (2,488) 93.9 246,864 223,431 (23,433) 90.5Building Plan - Record Fees 1,538 2,140 602 139.1 9,228 16,161 6,933 175.1Building Plan - Check Fees 47,325 27,131 (20,194) 57.3 283,950 362,581 78,631 127.6Fees for Outside Plan Checks 95 - (95) 0.0 570 - (570) 0.0Plan Check Fees - Fire Department 6,250 5,720 (530) 91.5 37,500 64,258 26,758 171.3Engineering Land Development Fees 8,333 73,449 65,116 881.4 49,998 409,505 359,507 819.0Technology Surcharge 10,134 17,646 7,512 174.1 60,804 119,290 58,486 196.1Cannabis Application & Permit Fees 39,570 3,180 (36,390) 8.0 237,420 200,281 (37,139) 84.3Sale of Publications 7 - (7) 0.0 42 39 (3) 92.8Animal Shelter Fees 583 462 (121) 79.2 3,498 2,680 (818) 76.6Inspection Fees 241 763 522 316.5 1,446 3,379 1,933 233.6Fingerprint Fees 833 314 (519) 37.6 4,998 2,840 (2,158) 56.8Fire Permits & Fees 24,166 6,786 (17,380) 28.0 144,996 46,310 (98,686) 31.9DUI - Emergency Response 6,149 2,585 (3,564) 42.0 36,894 69,063 32,169 187.1* Unbudgeted revenue2 Packet Pg. 30
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid- RVR213A CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS(continued)----------------- Current Month ------------------ ------------------ Year to Date ------------------Monthly Over YTD OverProjection Actual (Under) % Projection Actual (Under) %___________ ___________ ___________ _____ ___________ ___________ ___________ _____GENERAL FUNDCHARGES FOR CURRENT SERVICESSwimming Pool Receipts 13,380 - (13,380) 0.0 80,280 12,261 (68,019) 15.2RAC Swim Shop / Rental 3,250 - (3,250) 0.0 19,500 18,353 (1,147) 94.1RAC Admission 10,513 - (10,513) 0.0 63,078 62,520 (558) 99.1RAC Swim Team 1,051 - (1,051) 0.0 6,306 6,554 248 103.9Swimming Pool Concession 5,256 - (5,256) 0.0 31,536 32,533 997 103.1Other Charges & Fees 11,469 35,158 23,689 306.5 68,814 639,531 570,717 929.3Recreation Sports 46,161 13,162 (32,999) 28.5 276,966 145,630 (131,336) 52.5INVESTMENT/BANK CHARGE HOLDING ACCT - 258,201 258,201 * - 757,380 757,380 *Bad Debt Writeoff (8,107) 275,230 283,337 394.9 (48,642) (737,471) (688,829) 516.1___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Charges for Current Services 269,341 760,583 491,242 282.3 1,616,046 2,457,109 841,063 152.0___________ ___________ ___________ _____ ___________ ___________ ___________ _____REVENUE FROM THE USE OF MONEY & PROPERTYRental - Land or Facility 42,680 32,359 (10,321) 75.8 256,080 192,882 (63,198) 75.3SHASCOM Base Rent - Police Portion 6,058 - (6,058) 0.0 36,348 72,983 36,635 200.7Investment Income 9,833 954 (8,879) 9.7 58,998 100,084 41,086 169.6___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total Revenue - Use of Money & Property 58,571 33,313 (25,258) 56.8 351,426 365,949 14,523 104.1___________ ___________ ___________ _____ ___________ ___________ ___________ _____TOTAL GENERAL FUND 5,429,496 6,146,035 716,539 113.1 35,819,746 38,549,385 2,729,639 107.6=========== =========== =========== ===== =========== =========== =========== =====RVR213A 13:10:53 1/09/20233 Packet Pg. 31
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-

Year End Budget Report

Section Two

Comparative Summary of Actual Revenues

Packet Pg. 32
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) RVR213B CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS ------------------ Budget Year -------------------Budget OverAs Amended Actual (Under) %___________ ___________ ___________ _____GENERAL FUNDTAXESProperty Taxes 25,339,140 1,079,359 (24,259,781) 4.2Sales Tax-Nondedicated 33,206,810 15,688,704 (17,518,106) 47.2Transient Occupancy Tax 7,529,510 4,201,405 (3,328,105) 55.7Viacom Cablevision 923,540 445,190 (478,350) 48.2Pacific Gas & Electric Co. 351,200 - (351,200) 0.0Business License Tax 875,000 469,603 (405,397) 53.6Real Property Transfer Tax 350,000 264,925 (85,075) 75.6Commercial Cultivation Cannabis 138,160 66,365 (71,795) 48.0Retail Cannabis Business Tax 1,750,000 892,750 (857,250) 51.0Other Commercial Cannabis Business Tax - 5,097 5,097 *___________ ___________ ___________ _____Total Taxes 70,463,360 23,113,398 (47,349,962) 32.8___________ ___________ ___________ _____LICENSES AND PERMITSAnimal Licenses 40,000 28,644 (11,356) 71.6Building Permits 1,618,350 867,328 (751,022) 53.5Engineering Encroachment Permit 90,000 218,410 128,410 242.6Electical Permits 196,200 189,104 (7,096) 96.3Transportation Permit 9,300 3,834 (5,466) 41.2Plumbing Permits 109,200 67,739 (41,461) 62.0Mechanical Permit 194,790 126,907 (67,883) 65.1Engineering Grading Permits 10,000 10,428 428 104.2___________ ___________ ___________ _____Total Licenses and Permits 2,267,840 1,512,394 (755,446) 66.6___________ ___________ ___________ _____FINES, FORFEITS, AND PENALTIESTraffic Safety Fines 426,140 536,731 110,591 125.9Code Enforcement Fines 146,000 820,439 674,439 561.9Other Fines & Fees 53,000 43,358 (9,642) 81.8Cannabis Delinquency Penalty - 12,049 12,049 *___________ ___________ ___________ _____Total Fines, Forfeits & Penalties 625,140 1,412,577 787,437 225.9___________ ___________ ___________ _____REVENUE FROM INTERNAL DEPARTMENTSFixed Reimbursements 5,061,820 2,530,910 (2,530,910) 50.0Fixed Reimbursement Public Works Admin 915,810 416,710 (499,100) 45.5Fixed Reimbursement NDPES 465,730 232,865 (232,865) 50.0In-lieu Payment from 821--Muni Airport 245,000 122,500 (122,500) 50.0In-Lieu Payment from Division 854-Electric 6,246,800 3,123,400 (3,123,400) 50.0 ___________ ___________ ___________ _____Total Revenue from Internal Departments 12,935,160 6,426,385 (6,508,775) 49.6___________ ___________ ___________ _____ * Unbudgeted revenue1
Packet Pg. 33
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid- RVR213B CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS(continued)------------------ Budget Year -------------------Budget OverAs Amended Actual (Under) %___________ ___________ ___________ _____GENERAL FUNDREVENUE FROM OTHER GOVERMENTAL AGENCIESState Grant Operating for General Gov't 300,000 77,524 (222,476) 25.8Federal Grant-Operating-General Gov't 443,520 118,221 (325,299) 26.6Shasta County Grant - Operating - Police 272,180 52,712 (219,468) 19.3SHASTA CO OPERATING REIMB-POLICE 65,000 66,628 1,628 102.5State Reimbursement - 555,534 555,534 *Reimbursement of Mandated Costs 57,000 101,535 44,535 178.1POST Grant - Operating - Police 57,000 84,788 27,788 148.7Home Owner Property Tax Relief 153,000 21,554 (131,446) 14.0Motor Vehicle In-Lieu Tax 45,000 - (45,000) 0.0School District Contrib-Operating-Police 577,800 505,575 (72,225) 87.5Redding Rancheria Payment 121,900 60,950 (60,950) 50.0Contribution RABA - Operating - Police 25,000 12,500 (12,500) 50.0Buckeye Fire Service Dist-Operating-Fire - 5,000 5,000 *Buckeye Fire District - Capital - Fire - 79,387 79,387 *SHASCOM - Payroll 25,000 16,078 (8,922) 64.3___________ ___________ ___________ _____Total Revenue - Other Government Agencies 2,142,400 1,757,986 (384,414) 82.0___________ ___________ ___________ _____OTHER REVENUESLate Fees 1,700,000 846,380 (853,620) 49.7Contributions - Operating - General Gov't 133,050 24,103 (108,947) 18.1Compensation - Loss & Property Damage 34,500 41,922 7,422 121.5Miscellaneous Receipts 342,200 304,660 (37,540) 89.0Reimbursement 270,280 286,522 16,242 106.0___________ ___________ ___________ _____Total Other Revenues 2,480,030 1,503,587 (976,443) 60.6___________ ___________ ___________ _____CHARGES FOR CURRENT SERVICESPlanning Permits (Subdivisions) 493,740 223,431 (270,309) 45.2Building Plan - Record Fees 18,460 16,161 (2,299) 87.5Building Plan - Check Fees 567,910 362,581 (205,329) 63.8Fees for Outside Plan Checks 1,140 - (1,140) 0.0Plan Check Fees - Fire Department 75,000 64,258 (10,742) 85.6Engineering Land Development Fees 100,000 409,505 309,505 409.5Technology Surcharge 121,610 119,290 (2,320) 98.0Cannabis Application & Permit Fees 474,850 200,281 (274,569) 42.1Sale of Publications 90 39 (51) 43.3Animal Shelter Fees 7,000 2,680 (4,320) 38.2Inspection Fees 2,900 3,379 479 116.5Fingerprint Fees 10,000 2,840 (7,160) 28.4Fire Permits & Fees 290,000 46,310 (243,690) 15.9DUI - Emergency Response 73,800 69,063 (4,737) 93.5* Unbudgeted revenue2 Packet Pg. 34
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid- RVR213B CITY OF REDDING 13:10:53 1/09/2023Finance Department MONTH OF DEC. 2022COMPARATIVE SUMMARY OF ACTUAL REVENUESGENERAL FUNDS(continued)------------------ Budget Year -------------------Budget OverAs Amended Actual (Under) %___________ ___________ ___________ _____GENERAL FUNDCHARGES FOR CURRENT SERVICESSwimming Pool Receipts 160,570 12,261 (148,309) 7.6RAC Swim Shop / Rental 39,000 18,353 (20,647) 47.0RAC Admission 126,160 62,520 (63,640) 49.5RAC Swim Team 12,620 6,554 (6,066) 51.9Swimming Pool Concession 63,080 32,533 (30,547) 51.5Other Charges & Fees 137,630 639,531 501,901 464.6Recreation Sports 553,960 145,630 (408,330) 26.2INVESTMENT/BANK CHARGE HOLDING ACCT - 757,380 757,380 *Bad Debt Writeoff (97,300) (737,471) (640,171) 757.9___________ ___________ ___________ _____Total Charges for Current Services 3,232,220 2,457,109 (775,111) 76.0___________ ___________ ___________ _____REVENUE FROM THE USE OF MONEY & PROPERTYRental - Land or Facility 512,170 192,882 (319,288) 37.6SHASCOM Base Rent - Police Portion 72,700 72,983 283 100.3Investment Income 118,010 100,084 (17,926) 84.8___________ ___________ ___________ _____Total Revenue - Use of Money & Property 702,880 365,949 (336,931) 52.0___________ ___________ ___________ _____TOTAL GENERAL FUND 94,849,030 38,549,385 (56,299,645) 40.6=========== =========== =========== =====RVR213B 13:10:53 1/09/20233 Packet Pg. 35
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-

Year End Budget Report

Section Three

Actual Expenditures Compared to Cash Flow Estimates

Packet Pg. 36
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) EXR214 CITY OF REDDING 13:10:07 1/09/2023Finance Department MONTH OF DEC. 2022ACTUAL EXPENDITURES COMPARED TO CASH FLOW ESTIMATES PAGE 1GENERAL FUND ----------------- Current Month ------------------ ------------------ Year to Date ------------------Monthly Over YTD OverProjection Actual (Under) % Projection Actual (Under) %___________ ___________ ___________ _____ ___________ ___________ ___________ _____CITY COUNCIL 12,984 14,116 1,132 108.7 81,005 93,753 12,748 115.7CITY CLERK 92,384 63,817 (28,567) 69.0 451,747 443,839 (7,908) 98.2CITY MANAGER 70,877 76,339 5,462 107.7 457,474 539,091 81,617 117.8CITY TREASURER 57,049 47,765 (9,284) 83.7 347,258 306,032 (41,226) 88.1CITY ATTORNEY 21,637 27,519 5,882 127.1 149,926 213,241 63,315 142.2CODE ENFORCEMENT 114,799 52,634 (62,165) 45.8 462,131 312,883 (149,248) 67.7FINANCE AND ACCOUNTING 138,719 143,835 5,116 103.6 821,809 978,462 156,653 119.0NON DEPARTMENTAL 3,182,993 91,163 (3,091,830) 2.8 5,063,730 2,959,493 (2,104,237) 58.4PURCHASING 49,762 46,761 (3,001) 93.9 309,455 301,755 (7,700) 97.5PERSONNEL 47,727 52,105 4,378 109.1 301,494 338,417 36,923 112.2PERMIT CENTER 62,462 49,234 (13,228) 78.8 380,052 418,736 38,684 110.1BUILDING & CODE ENFORCEMENT 220,226 176,103 (44,123) 79.9 1,214,416 1,070,031 (144,385) 88.1PLANNING 390,474 249,909 (140,565) 64.0 1,155,710 990,812 (164,898) 85.7POLICE - ADMINISTRATION 268,584 316,160 47,576 117.7 1,670,510 1,864,759 194,249 111.6POLICE - FIELD OPERATIONS 3,643,642 2,526,327 (1,117,315) 69.3 14,202,408 13,911,426 (290,982) 97.9POLICE - INVESTIGATIONS 401,233 560,569 159,336 139.7 2,493,930 2,960,491 466,561 118.7POLICE - SERVICES DIVISION 363,228 603,064 239,836 166.0 2,416,190 2,532,848 116,658 104.8POLICE INFORMATION TECHNOLOGY STAFF (7,606) 109,604 117,210 441.0 (25,012) 165,178 190,190 660.3POLICE GRANTS 110,488 29,240 (81,248) 26.4 374,955 467,885 92,930 124.7ANIMAL REGULATION 77,422 80,562 3,140 104.0 464,532 483,182 18,650 104.0FIRE - ADMINISTRATION 164,885 142,495 (22,390) 86.4915,820 922,237 6,417 100.7FIRE - SUPPRESSION 1,757,894 2,735,930 978,036 155.6 10,529,610 12,038,774 1,509,164 114.3FIRE - PREVENTION 99,376 102,438 3,062 103.0 618,536 750,628 132,092 121.3PUBLIC WORKS-ENGINEERING 123,797 193,538 69,741 156.3 741,163 566,517 (174,646) 76.4ENGINEERING AND DESIGN 17,277 42,440 25,163 245.6 107,892 314,759 206,867 291.7TRANSPORTATION/ENGINEERING (3,337) 372 3,709 11.1 (11,181) 19,518 30,699 174.5STREETS-GENERAL AND ADMINISTRATIVE 396,422 406,384 9,962 102.5 2,427,454 2,022,881 (404,573) 83.3STREETS-CONSTRUCTION CAPITAL OUTLAY 2,178,764 (1,170,547) (3,349,311) 53.7 5,088,384 5,900,586 812,202 115.9PARKS 2,417,166 275,846 (2,141,320) 11.4 3,880,752 2,396,046 (1,484,706) 61.7RECREATION 259,850 132,313 (127,537) 50.9 1,351,647 1,193,914 (157,733) 88.3COMMUNITY SERVICES ADMINISTRATIVE DIVISION 70,986 71,329 343 100.4 383,992 388,077 4,085 101.0MIDTOWN MALL 34 414 380 217.6 204 2,105 1,901 31.8GENERAL FUND DEBT SERVICE 708 4,469 3,761 631.2 900,053 900,818 765 100.0___________ ___________ ___________ _____ ___________ ___________ ___________ _____Total - General Government 16,802,906 8,254,247 (8,548,659) 49.1 59,728,046 58,769,174 (958,872) 98.3=========== =========== =========== ===== =========== =========== =========== =====EXR214 13:10:07 1/09/2023 Packet Pg. 37
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review)

Year End Budget Report

Section Four

Actual Expenditures Compared to Budget

Packet Pg. 38
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) EXR58 CITY OF REDDING 13:10:30 1/09/23Finance Department MONTH OF DEC. 2022ACTUAL EXPENDITURES COMPARED TO BUDGET PAGE 1GENERAL FUNDBudget Prior Year Current Year-to-Date Encumbrances Unencumbered %As Amended Appropriations Expenditures Expenditures Outstanding Balance Obligated______________ ______________ ______________ ______________ ______________ ______________ _________CITY COUNCIL 179,630.00 - 14,115.57 93,753.03 - 85,876.97 52.1CITY CLERK 916,290.00 52,320.00 63,817.00 443,839.43 805.66 523,964.91 45.9CITY MANAGER 958,000.00 770.00 76,338.82 539,091.42 - 419,678.58 56.2CITY TREASURER 707,380.00 2,600.00 47,764.70 306,031.99 - 403,948.01 43.1CITY ATTORNEY 326,760.00 - 27,518.73 213,241.31 - 113,518.69 65.2CODE ENFORCEMENT 847,440.00 96,540.00 52,634.47 312,883.06 75.06 631,021.88 33.1FINANCE AND ACCOUNTING 1,676,520.00 38,900.00 143,834.61 978,461.86 14,920.47 722,037.67 57.9NON DEPARTMENTAL 4,403,520.00 6,125,110.00 91,162.74 2,959,492.67 153,115.34 7,416,021.99 29.5PURCHASING 634,090.00 - 46,760.60 301,754.63 - 332,335.37 47.5PERSONNEL 623,300.00 - 52,104.76 338,417.30 - 284,882.70 54.2PERMIT CENTER 777,550.00 4,420.00 49,233.95 418,736.37 - 363,233.63 53.5BUILDING & CODE ENFORCEMENT 2,423,560.00 106,870.00 176,103.14 1,070,030.75 33,916.75 1,426,482.50 43.6PLANNING 2,089,470.00 844,190.00 249,909.30 990,811.55 233,558.24 1,709,290.21 41.7POLICE-ADMINISTRATION 3,419,930.00 120,940.00 316,160.42 1,864,759.30 88,333.39 1,587,777.31 55.1POLICE-FIELD OPERATIONS 25,984,220.00 3,524,870.00 2,526,327.43 13,911,425.91 239,744.93 15,357,919.16 47.9POLICE-INVESTIGATIONS 5,115,330.00 61,070.00 560,568.52 2,960,490.89 2,923.78 2,212,985.33 57.2POLICE-SERVICES DIVISION 4,733,100.00 7,060.00 603,063.89 2,532,847.76 114.87 2,207,197.37 53.4POLICE I/T STAFF ( 22,500.00) - 109,603.98 165,177.70 - ( 187,677.70) 0.0POLICE GRANTS 606,050.00 376,430.00 29,240.21 467,885.02 12,540.35 502,054.63 48.8ANIMAL REGULATION 929,070.00 - 80,562.18 483,181.58 151,853.58 294,034.84 68.3FIRE-ADMINISTRATION 1,835,800.00 49,100.00 142,495.26 922,236.72 30,056.02 932,607.26 50.5FIRE-SUPPRESSION 21,567,980.00 483,970.00 2,735,929.84 12,038,773.76 733,204.28 9,279,971.96 57.9FIRE-PREVENTION 1,280,930.00 22,660.00 102,437.70 750,628.08 98.58 552,863.34 57.5P/W-ENGINEERING 1,628,620.00 131,610.00 193,537.72 566,516.96 77,299.06 1,116,413.98 36.5ENGINEERING AND DESIGN 211,580.00 350.00 42,439.58 314,759.47 2,785.64 ( 105,615.11) 149.8TRANSPORTATION/ENGINEERING ( 10,550.00) - 372.29 19,518.00 - ( 30,068.00) 0.0STREETS - GENERAL & ADM 4,439,710.00 502,590.00 406,383.90 2,022,881.44 325,724.14 2,593,694.42 47.5STREETS - CONSTRUCTION 7,016,530.00 9,403,560.00 ( 1,170,546.97) 5,900,585.61 3,428,839.10 7,090,665.29 56.8PARKS 1,285,740.00 5,246,640.00 275,845.61 2,396,045.81 642,096.03 3,494,238.16 46.5RECREATION 2,660,390.00 121,100.00 132,313.02 1,193,914.47 15,468.21 1,572,107.32 43.4COMMUNITY SERVICES ADMIN DIV. 766,690.00 23,350.00 71,329.43 388,076.68 22,703.27 379,260.05 51.9MIDTOWN MALL 410.00 - 413.73 2,105.17 - ( 1,695.17) 513.4GENERAL FUND DEBT SERVICE 2,621,130.00 - 4,469.36 900,818.43 - 1,720,311.57 34.3______________ ______________ ______________ ______________ ______________ ______________ _____Total - General Government 102,633,670.00 27,347,020.00 8,254,245.49 58,769,174.13 6,210,176.75 65,001,339.12 49.9============== ============== ============== ============== ============== ============== =====EXR58 13:10:30 1/09/23 Packet Pg. 39
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review)

GENERAL FUND TEN YEAR PLAN

Updated December 2022 (Mid Year)

Packet Pg. 40
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) Amended Amended
21-22 22-23 2023-24 2024-25 2025-26 2026-27
Beginning Cash Balance 19,300 23,000 22,722 21,456 21,288 19,671 Revenues 103,021 94,104 96,730 99,612 102,596 105,658 Net Transfers 2,917 6,332 3,668 3,936 4,020 4,140 Total Revenues 105,938 100,437 100,398 103,548 106,615 109,798 Personnel Costs (65,161) (69,829) (73,273) (74,813) (77,646) (79,092) Operating Costs (21,438) (21,522) (21,391) (22,032) (22,693) (23,374) Capital Outlay (22,279) (8,543) (6,415) (6,507) (7,647) (8,932) Debt Service (2,630) (2,613) (2,118) (1,957) (1,965) (1,318) Savings 2,023 1,792 1,533 1,594 1,719 1,787 Net Expenditures (109,484) (100,715) (101,664) (103,716) (108,233) (110,929) Ending Cash Balance 15,754 22,722 21,456 21,288 19,671 18,540 Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 14.4% 22.6% 21.1% 20.5% 18.2% 16.7%
Projected Personnel Percentage58.4% 68.1% 71.0% 71.0% 70.6% 70.2% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2022 & 2023
Packet Pg. 41
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) 2027-28 2028-29 2029-30 2030-31 2031-32
Projected Cash Balance 18,540 11,942 11,669 12,003 12,360 Projected Revenues 108,820 112,027 115,400 118,885 122,478 Projected Net Transfers 4,264 4,392 4,524 4,660 4,800 Total Projected Revenues 113,085 116,420 119,924 123,544 127,278 Projected Personnel Costs (84,712) (83,810) (85,988) (88,549) (90,786) Projected Operating Costs (28,425) (26,048) (26,592) (27,458) (28,797) Projected Operating Costs (7,200) (7,416) (7,638) (7,867) (8,103) Projected Debt Service (1,314) (1,313) (1,310) (1,309) (1,311) Projected Savings 1,969 1,893 1,938 1,996 2,073 Net Projected Expenditures (119,682) (116,693) (119,590) (123,187) (126,925) Projected Ending Cash 11,942 11,669 12,003 12,360 12,713 Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 10.0% 10.0% 10.0% 10.0% 10.0%
Projected Personnel Percentage69.6% 70.7% 70.8% 70.7% 70.4% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2022 & 2023
Packet Pg. 42
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) Amended Amended
2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Sales Tax 31,983 33,207 34,037 34,888 35,760 36,654 Property Tax 23,961 25,339 26,099 26,882 27,689 28,519 TOT 7,241 7,530 7,831 8,144 8,470 8,808 Cannabis Tax 1,888 1,888 1,964 2,042 2,124 2,209 Other Taxes 2,474 2,500 2,600 2,704 2,812 2,924 Licenses & Permits 2,214 2,414 2,510 2,611 2,715 2,824 Fines & Penalties 545 545 566 589 612 637 Other Government 14,436 1,052 1,083 1,116 1,149 1,184 Redding Rancheria 120 122 126 129 133 137 Internal Departments 11,970 12,935 13,323 13,723 14,135 14,559 Service Charges 3,026 3,166 3,293 3,425 3,562 3,704 Other Revenue 2,463 2,704 2,486 2,560 2,637 2,716 Use of Money & Property 583 585 585 585 585 585 Interest 118 118 227 215 213 197 Subtotal 103,021 94,104 96,730 99,612 102,596 105,658 Transfers In:

Gas Taxes 7,705 10,317 7,971 8,210 8,457 8,710 Debt Service 34 34 34 34 - - Other Transfers In 317 316 326 335 345 356 Total Transfers In 8,056 10,667 8,331 8,579 8,802 9,066 Transfers Out:

CVB & Convention Center (1,032) (1,080) (1,113) (1,146) (1,180) (1,216) Parking - - - - - - Library (934) (962) (991) (1,021) (1,052) (1,083) Rolling Stock (1,761) (1,530) (1,526) (1,472) (1,516) (1,562) Other Equipment (336) (111) (115) (118) (122) (125) Internal Advances - - (898) (886) (913) (940) Other Transfers Out (1,075) (650) (20) (1) (0) (0) Total Transfers Out (5,139) (4,334) (4,662) (4,644) (4,782) (4,926) Net Transfers 2,917 6,332 3,668 3,936 4,020 4,140 Total Revenues 105,938 100,437 100,398 103,548 106,615 109,798 Revenue Assumptions
Sales Tax 4.5% 3.0% 2.5% 2.5% 2.5% 2.5%
Property Tax 5.0% 6.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues Projected Projected 3.0% 3.0% 3.0% 3.0%
Other Government Projected Projected 3.0% 3.0% 3.0% 3.0% Other Revenue Projected Projected 3.0% 3.0% 3.0% 3.0%
Internal Departments Projected Projected 3.0% 3.0% 3.0% 3.0% All Revenues (Not specific) Projected Projected 4.0% 4.0% 4.0% 4.0% Interest (Percent of Cash) 2.0% 2.0% 1.0% 1.0% 1.0% 1.0% Fiscal Year Ended
Revenues
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2022 & 2023
Packet Pg. 43
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) 2027-28 2028-29 2029-30 2030-31 2031-32
Sales Tax 37,570 38,510 39,472 40,459 41,471 Property Tax 29,375 30,256 31,164 32,099 33,062 TOT 9,161 9,527 9,908 10,305 10,717 Cannabis Tax 2,297 2,389 2,485 2,584 2,687 Other Taxes 3,041 3,163 3,289 3,421 3,558 Licenses & Permits 2,936 3,054 3,176 3,303 3,435 Fines & Penalties 662 689 717 745 775 Other Government 1,219 1,256 1,294 1,333 1,373 Redding Rancheria 141 146 150 154 159 Internal Departments 14,995 15,445 15,909 16,386 16,877 Service Charges 3,853 4,007 4,167 4,334 4,507 Other Revenue 2,798 2,881 2,968 3,057 3,149 Use of Money & Property 585 585 585 585 585 Interest 185 119 117 120 124 Subtotal 108,820 112,027 115,400 118,885 122,478 Transfers In:

Gas Taxes 8,972 9,241 9,518 9,804 10,098 Debt Service - - - - - Other Transfers In 366 377 389 400 412 Total Transfers In 9,338 9,618 9,907 10,204 10,510 Transfers Out:

CVB & Convention Center (1,252) (1,290) (1,328) (1,368) (1,409) Parking - - - - - Library (1,116) (1,149) (1,184) (1,219) (1,256) Rolling Stock (1,608) (1,657) (1,706) (1,758) (1,810) Other Equipment (129) (133) (137) (141) (145) Internal Advances (968) (997) (1,027) (1,058) (1,090) Other Transfers Out (0) (0) (0) (0) (0) Total Transfers Out (5,074) (5,226) (5,383) (5,544) (5,710) Net Transfers 4,264 4,392 4,524 4,660 4,800 Total Revenues 113,085 116,420 119,924 123,544 127,278 Revenue Assumptions
Sales Tax 2.5% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues 3.0% 3.0% 3.0% 3.0% 3.0%
Other Government 3.0% 3.0% 3.0% 3.0% 3.0%
Other Revenue 3.0% 3.0% 3.0% 3.0% 3.0%
Internal Departments 3.0% 3.0% 3.0% 3.0% 3.0%
All Revenues (Not specific) 4.0% 4.0% 4.0% 4.0% 4.0%
Interest (Percent of Cash) 1.0% 1.0% 1.0% 1.0% 1.0%
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Revenues
Fiscal Year Ending 2022 & 2023
Packet Pg. 44
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) Amended Amended
2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
Safety UAL Payments 10,054 10,137 10,001 9,851 Misc UAL Payments 3,873 3,869 3,389 3,314 PARS UAL Payments 2,535 1,453 172 172 Police
Personnel 30,243 32,911 26,742 28,261 29,977 30,756 Operating 6,201 6,223 6,764 6,967 7,176 7,391 Capital Outlay/Project 3,420 68 70 72 74 77 Subtotal 39,864 39,202 33,576 35,300 37,227 38,223 Fire
Personnel 19,249 19,988 16,844 17,289 19,996 20,515 Operating 4,307 4,561 4,294 4,422 4,555 4,692 Capital Outlay/Project 515 250 258 265 1,218 2,310 Subtotal 24,070 24,798 21,395 21,976 25,769 27,516 Transportation & Engineering
Personnel 2,541 2,821 1,485 1,615 1,632 1,669 Operating 3,367 3,444 3,433 3,536 3,642 3,752 Capital Outlay/Project 5,723 7,028 4,504 4,639 4,778 4,922 Subtotal 11,631 13,293 9,422 9,790 10,053 10,343 Parks & Recreation
Personnel 4,005 4,317 3,955 4,114 4,223 4,339 Operating 2,552 2,626 2,577 2,655 2,734 2,816 Capital Outlay/Project 5,765 224 230 237 244 252 Subtotal 12,322 7,167 6,763 7,006 7,202 7,407 Development Services
Personnel 4,484 4,956 3,851 3,996 4,088 4,197 Operating 1,473 1,055 1,027 1,058 1,089 1,122 Capital Outlay/Project 758 300 309 318 328 338 Subtotal 6,716 6,312 5,187 5,372 5,505 5,656 General Government & Other
Personnel 4,638 4,836 3,936 4,079 4,170 4,279 Operating 3,538 3,613 3,296 3,395 3,496 3,601 Capital Outlay/Project 6,098 674 1,044 975 1,004 1,034 Debt Service 2,630 2,613 2,118 1,957 1,965 1,318 Subtotal 16,904 11,735 10,394 10,406 10,635 10,232 Add Back Personnel - - - - - - Add Back O&M - - - - - - Projected Savings (2,023) (1,792) (1,533) (1,594) (1,719) (1,787) Total Expenditures 109,484 100,715 101,664 103,716 108,233 110,929 Expenditure Assumptions
Personnel - Wages Budget Budget 2.75% 2.75% 2.75% 2.75% O&M & Capital Outlay Budget Budget 3.0% 3.0% 3.0% 3.0%
Debt Actual Actual Actual Actual Actual Actual
Assumed Expense Savings 0.020 2.0% 2.0% 2.0% 2.0% 2.0%
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Fiscal Year Ending 2022 & 2023
Fiscal Year Ended
Packet Pg. 45
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review) 2027-28 2028-29 2029-30 2030-31 2031-32
Safety UAL Payments 9,590 9,920 10,261 10,610 10,425 Misc UAL Payments 3,162 3,272 3,385 3,502 3,338 PARS UAL Payments 172 172 172 172 172 Police
Personnel 31,538 32,358 33,257 34,185 35,136 Operating 7,613 7,841 8,077 8,319 8,568 Capital Outlay/Project 79 81 84 86 89 Subtotal 39,230 40,280 41,418 42,590 43,794 Fire
Personnel 21,035 21,581 22,183 22,802 23,439 Operating 4,833 4,978 5,127 5,281 5,439 Capital Outlay/Project 379 390 402 414 427 Subtotal 26,247 26,949 27,712 28,497 29,304 Transportation & Engineering
Personnel 1,707 1,746 1,792 1,846 1,896 Operating 3,864 3,980 4,099 4,222 4,349 Capital Outlay/Project 5,069 5,221 5,378 5,539 5,706 Subtotal 10,640 10,947 11,270 11,607 11,951 Parks & Recreation
Personnel 4,460 4,583 4,714 4,850 4,989 Operating 2,901 2,988 3,078 3,170 3,265 Capital Outlay/Project 259 267 275 283 292 Subtotal 7,620 7,838 8,067 8,303 8,546 Development Services
Personnel 4,308 4,423 4,545 4,673 4,802 Operating 1,156 1,190 1,226 1,263 1,301 Capital Outlay/Project 348 358 369 380 391 Subtotal 5,812 5,971 6,140 6,315 6,494 General Government & Other
Personnel 4,391 4,505 4,629 4,760 4,891 Operating 3,709 3,821 3,935 4,053 4,175 Capital Outlay/Project 1,065 1,097 1,130 1,164 1,199 Debt Service 1,314 1,313 1,310 1,309 1,311 Subtotal 10,480 10,737 11,004 11,286 11,576 Add Back Personnel 4,350 1,250 1,050 1,150 1,700 Add Back O&M 4,350 1,250 1,050 1,150 1,700 Projected Savings (1,969) (1,893) (1,938) (1,996) (2,073) Total Expenditures 119,682 116,693 119,590 123,187 126,925 Expenditure Assumptions
Personnel - Wages 2.75% 2.75% 2.75% 2.75% 2.75%
O&M & Capital Outlay 3.0% 3.0% 3.0% 3.0% 3.0%
Debt Actual Actual Actual Actual Actual
Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0%
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Fiscal Year Ending 2022 & 2023
Fiscal Year Ended
Packet Pg. 46
Attachment: Mid-Year Budget Update including Charts and graphs for FY 22-23 (3A--City of Redding Mid-Year Budget Review)

CITY OF REDDING

REPORT TO THE CITY COUNCIL

Recommendation

Accept presentation and provide direction regarding development of the next City of Redding biennial budget for Fiscal Years 2023-25.

MEETING DATE: February 16, 2023
ITEM NO. 3B
FROM:

***APPROVED BY***
[email protected]

[email protected]
SUBJECT: 3B--Consider development of the City of Redding biennial budget for Fiscal Years 2023-25.

Barry Tippin, City Manager
Packet Pg. 47