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We did not find differences in tobacco use when comparing 2022 and 2023 data. Continued monitoring of trends over time is recommended.
Effective December 21, 2022, California SB 793 prohibits retailers from selling flavored tobacco products, including mint and menthol flavors, in the state of California.11 This flavor ban may affect use of these products in the future, but it did not appear to do so in 2023:
flavored tobacco use remains high (89.1% of vapers). One explanation for this finding is that, with the exception of cigarettes, for each tobacco product, the survey asked about the most commonly used flavor. We used that most commonly used flavor to categorize tobacco use as flavored or unflavored. However, many of the participants who reported they most often used unflavored tobacco likely also used flavored tobacco products in the past 30 days, resulting in potential miscategorization. However, it was important to keep the wording of this question over time to allow comparison across multiple years. Another possible explanation is that the effects of tobacco control and other public health policies on behavior may take up to 2 years to observe.12,13,14 Since SB 793 went into effect in December 2022, and the 2023 CYTS data collection began in January 2023, future years of CYTS data collection should continue to examine changes in flavored tobacco use over time to fully capture any effects of this policy change. Also of note, the policy contains some exemptions for hookah and shisha, pipe tobacco, and premium cigars, and does not include concept flavors (e.g., “jazz”)
About one-third of vapers and one-quarter of cigarette smokers reported buying their own product, and gas stations/convenience stores, tobacco or smoke shops, and vape shops were endorsed points of sale. Similarly, stores or dispensaries were endorsed as points of sale for marijuana. Additional monitoring of underage sales and enforcement of ID checks may be warranted.
Although tobacco use is relatively low, youth remain susceptible to future use and perceived ease of access is high. Use, exposure, and susceptibility varied by demographics, mental health status, and vaping/smoking status. Tobacco prevention and cessation programs may benefit from being tailored to disproportionally affected populations.
This report found sufficient variation in county-level prevalence of tobacco use to warrant further investigation. Of particular importance is determining the reasons why some 11 California Tobacco Control Branch. (2023, March 27). Frequently asked questions: California’s statewide flavored tobacco sales law. California Department of Public Health. https://www.cdph.ca.gov/Programs/CCDPHP/DCDIC/CTCB/CDPH%20Document%20Library/Policy/Fla voredTobaccoAndMenthol/SB_793_FAQ_2_0_final2.pdf 12 Dutra, L.M., Glantz, S.A., Arrazola, R.A., King, B.A. (2017). Impact of e-cigarette minimum legal sale age laws on current cigarette smoking. Journal of Adolescent Health 62(5), 532–538. 13 Song, A.V., Dutra, L.M., Neilands, T.B., Glantz, S.A. (2015). Association of smoke-free laws with lower percentages of new and current smokers among adolescents and young adults: An 11-year longitudinal study. JAMA Pediatrics, 169(9), e152285. 14 Dutra, L. M., Farrelly, M., Gourdet, C., & Bradfield, B. (2022). Cannabis legalization and driving under the influence of cannabis in a national US Sample. Preventive Medicine Reports, 27, 101799.
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counties have significantly lower ever and current tobacco use outcomes in comparison to the state overall. Towns and rural areas continue to need tobacco control efforts, given higher tobacco use prevalence estimates for these areas of the state.
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Appendix A:
List of Terms
Tobacco Products and Marijuana Definitions
Any tobacco use: Use of one or more of the following products: vapes, cigarettes, little cigars or cigarillos, cigars, hookah, smokeless tobacco, heated tobacco products, or nicotine pouches.
Cigarettes: Definition from survey: “Cigarettes are sold in packs and cartons. Popular brands include Marlboro, Newport, Pall Mall, Camel, and Winston.” Cigars: Definition from survey: “Big cigars, also called traditional, regular, or premium cigars, are tobacco wrapped in a tobacco leaf. Popular brands are Macanudo, Romeo Y Julieta, Arturo Fuente, Cohiba, Davidoff, and Ashton, but there are many others.” Heated tobacco products (HTPs): For example, IQOS; also called heat-not-burn products.
Hookah: Also called waterpipe or shisha.
Little cigars or cigarillos (LCCs): Definition from survey: “Little cigars, cigarillos, and filtered cigars are wrapped in tobacco leaf or brown paper containing tobacco. They are smaller than big cigars and may be flavored. Popular brands include Swisher Sweets, Backwoods, Dutch Masters, Captain Black, Prime Time, White Owl, Black & Mild, Phillies Blunts, Zig Zag, and Cheyenne.”
Marijuana: Definition from survey: “Marijuana (including joints, blunts, vapes, and edibles) is commonly known as cannabis, weed, pot, hash, grass, THC, or CBD. It can be smoked (joint, blunt, bong), vaped in a wax pen, eaten (baked goods, candies), drank (tea, cola, alcohol), or dabbed.” The term marijuana (instead of cannabis) is used throughout this report, as youth were asked specifically about their marijuana use in the survey instrument.
Nicotine pouches: Products like Zyn, On, or Velo.
Smokeless tobacco: Chewing tobacco, snuff, snus, dip, or dissolvable tobacco.
Tobacco smoker: This term was used to examine exposure to smoked tobacco (cigarettes or LCCs) by tobacco smoker (cigarettes or LCCs) status. For this variable, respondents who reported current use of cigarettes or LCCs were classified as current tobacco smokers.
Respondents who reported ever use of either of these products but using neither product in the last 30 days were considered former tobacco smokers. Respondents who reported never use of both cigarettes and LCCs were considered never tobacco smokers.
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Vapes: Definition from survey: “These products are sometimes called by their brand names (e.g., Puff Bar, Bang Bar, JUUL) or by terms such as e-cigarettes, vape pens, personal vaporizers and mods, e-cigars, e-pipes, e-hookahs, and hookah pens.” Product Use Definitions
Current use: Use of a product within the last 30 days.
Ever use: Response of “yes” to a question about ever using a product.
Flavored tobacco use: Use of tobacco products that tasted like menthol or mint; cooling, ice, or frosty; clove or spice; fruit; an alcoholic drink (such as wine, cognac, margarita, or other cocktails), a nonalcoholic drink (such as coffee, soda, energy drinks, or other beverages); candy, chocolate, desserts or other sweets. See separate definition for cigarettes.
Former tobacco use: Use of a tobacco product, but not within the last 30 days.
Intention to quit vaping: Plan to quit using vapes in the next 30 days.
Menthol cigarette use: Response of “yes” to the following survey item: “Menthol cigarettes are cigarettes that taste like mint. Common brands include Newport, Salem, and Kool. Were any of the cigarettes you smoked in the last 30 days flavored, such as menthol?” Never tobacco use: Response of “no” to ever using any tobacco products.
Polytobacco use: Use of two or more tobacco products within the last 30 days.
Quit attempt for vaping: One or more attempts to completely stop using vapes in the last 12 months.
Tobacco-marijuana co-use: Use of marijuana and at least one tobacco product within the last 30 days.
Created Variables and Other Definitions
Race/Ethnicity
Hispanic: Response of “yes” to the question “Are you of Hispanic or Latino/Latina origin,” regardless of race(s) reported.
Non-Hispanic single race (African American or Black, Asian, White): Response of “no” to the Hispanic ethnicity question and report of African American or Black, Asian, or White when asked “How do you describe yourself?”
Non-Hispanic multiracial: Response of “no” to the Hispanic ethnicity question and report of two or more races.
Non-Hispanic other race: Response of “no” to the Hispanic ethnicity question and report of one of the following: some other race (i.e., a race not listed), American Indian or Alaska Packet Pg. 393 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix A — List of Terms
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Native (AI/AN), or Native Hawaiian or other Pacific Islander (NHOPI). AI/AN and NHOPI respondents were included in this category due to small sample sizes for these two groups.
When possible, values were displayed for these groups individually (separate from respondents who endorsed other race).
Gender Identity
Gender: Options for gender identity in the survey were “male,” “female,” “transgender,” “something else,” and “I’m not sure yet.” Responses were recoded so that “transgender,” “something else,” and “I’m not sure yet” were collapsed into a single category called “identified in another way.” A fourth category, “declined to answer,” was created for respondents who skipped this question. Respondents who did not reach this question were assigned a value of missing for this variable.
Sexual orientation: Options for sexual orientation in the survey were “gay or lesbian”; “straight, that is, not gay or lesbian”; “bisexual”; “something else”; “I’m not sure yet”; or “don’t know what this question means.”
LGBTQ+ status: This variable was defined by combining responses to survey items about gender identity and sexual orientation (see response options above). Respondents who did not provide enough information to be included in any of the below categories were assigned a value of missing for LGBTQ+ status.
LGBTQ+: Respondents who reported their gender identity as transgender or “something else” and/or selected one of the following responses for their sexual orientation:
• Gay or lesbian
• Bisexual
• “Something else”
• “Don’t know what this question means”
Non-LGBTQ+: Respondents who reported”
• their gender identity as male or female; and
• their sexual orientation as “straight, that is, not gay or lesbian.” Unclear LGBTQ+ status: Respondents who did not provide enough information about their gender identity and/or sexual orientation to classify their LGBTQ+ status. This included those who selected
• “I’m not sure yet” for gender identity and reported their sexual orientation as “straight, that is, not gay or lesbian;” or
• male, female, or “I’m not sure yet” for gender identity and responded “I’m not sure yet” or “don’t know what this question means” for sexual orientation.
Rurality
We used the National Center for Education Statistics (NCES) definition of rurality to code all respondents based on the rurality of their school’s location. NCES divides school locations Packet Pg. 394 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix A — List of Terms
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into 12 categories.15 We collapsed these 12 categories into three categories: city, suburb, and town or rural area.
City: Respondent’s school is in an area classified by NCES as a small, midsize, or large city.
City is defined as a territory inside an urbanized area and inside a principal city, and size is determined by population.
Suburb: Respondent’s school is in an area classified by NCES as a small, midsize, or large suburb. Suburb is a territory outside of a principal city and inside an urbanized area, and size is determined by population.
Town or rural area: Respondent’s school is in a fringe, distant, or remote town or rural area. Town is defined as a territory inside of an urban cluster, and the type of town is based on distance from an urbanized territory. Rural area is defined as a census-defined rural territory, and the type of rural area is based on distances from urbanized areas and urban clusters.
Other
Adult disapproval of smoking: Respondent’s indication that adults important to them would feel negatively (negative and very negative as opposed to positive or very positive) about the respondent smoking.
Adult disapproval of vaping: Respondent’s indication that adults important to them would feel negatively (negative and very negative as opposed to positive or very positive) about the respondent vaping.
Peer disapproval of smoking: Respondent’s indication that other respondents at their school would view smoking cigarettes negatively (negative and very negative as opposed to positive or very positive).
Peer disapproval of vaping: Respondent’s indication that other respondents at their school would view vaping negatively (negative and very negative as opposed to positive or very positive).
Complete home ban on vaping: Response of “vaping is not allowed anywhere or at any time inside my home” when asked about rules about vaping inside the home.
Complete home ban on tobacco smoking: Response of “smoking cigarettes or other tobacco products is not allowed anywhere or at any time inside my home” when asked about rules about smoking cigarettes or other tobacco products inside the home.
Discrimination: This variable measures experiences of discrimination in the last month.
Response options were “almost every day,” “at least once a week,” “a few times,” or 15 National Center for Education Statistics. (n.d.). Education demographic and geographic estimates.
Retrieved March 1, 2023, from https://nces.ed.gov/programs/edge/Geographic/LocaleBoundaries Packet Pg. 395 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix A — List of Terms
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“not at all.” The individual items were modified for youth from the Everyday Discrimination Scale.16 The original scale does not specify a period for experiences, but we added one based on confusion about the original wording of the item during cognitive testing. Although these items are traditionally analyzed as a scale, to characterize experiences of youth in the sample in depth, we included responses to individual items in this report. Respondents who endorsed any listed experience of discrimination, consistent with the original scale, were asked to attribute their experiences to one or more factors. Respondents were coded as attributing the discrimination to a specific characteristic if they endorsed that characteristic, regardless of whether they also endorsed other characteristics.
Secondhand smoke: Smoke released from smoking a cigarettes, little cigar, or cigarillo.
Exposure to secondhand tobacco smoke in a car or room: Being in a car or room when someone was smoking a cigarette, little cigar, or cigarillo in the last 2 weeks.
Exposure to secondhand tobacco smoke outside: Being near someone who was smoking a cigarette, little cigar, or cigarillo outside of a restaurant; outside of a store; at a park, playground, or beach; or on a sidewalk in the last 2 weeks.
Exposure to secondhand tobacco smoke in multiunit housing: Among respondents who indicated living in multiunit housing, answering “rarely,” “sometimes,” “often,” or “most of the time” (as opposed to “never”) to the question “In the past 6 months, how often has tobacco smoke from somewhere else in and around the building you live in come into your unit?”
Secondhand vapor: Aerosol released from using an e-cigarette or other vaping device.
Exposure to secondhand vapor in a car or room: Being in a car or room when someone was using a vape in the last 2 weeks.
Exposure to secondhand vapor outside: Being near someone who was using a vape outside of a restaurant, outside of a store, on a sidewalk, or at a park, playground, or beach in the last 2 weeks.
General mental health: Assessed by asking, “In general, how would you rate your mental health?” Response options were coded as good to excellent (“good,” “very good,” or “excellent”) versus fair or poor.
Living in multiunit housing: Response of “a one-family house attached to one or more houses,” “a building with two apartments,” or “a building with three or more apartments” to the question, “Which of the following options best describes where you live most of the time?” Other response options were “a mobile home,” “a one-family house detached from any other house,” a “boat, RV, van, etc.,” or “I do not have permanent housing.” 16 Williams, D. R, Yu, Y., Jackson, J. S., & Anderson, N. B. (1997). Racial differences in physical and mental health: Socioeconomic status, stress, and discrimination. Journal of Health Psychology, 2(3), 335–351.
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Perceived ease of access: Respondents were coded as perceiving easy access to cigarettes, vapes, marijuana, and alcohol if they responded “somewhat easy” or “very easy” (as opposed to “somewhat difficult” or “very difficult”) when asked, “If you wanted to get the following products from a store, how easy or difficult would it be?” This coding scheme was also applied to responses to the same questions that were asked about access from the internet or someone else.
Susceptible to future tobacco use (three-item measure): Response of “definitely yes,” “probably yes,” or “probably not” to all three of these questions: “If one of your best friends offered you [a tobacco product never used by the respondent], would you use it?”; “Do you think you will try [a tobacco product never used by the respondent] soon?”; and “Do you think you will use [a tobacco product never used by the respondent] in the next year?” Not susceptible to future tobacco use (three-item measure): Response of “definitely not” to all three of these questions “If one of your best friends offered you [a tobacco product never used by the respondent], would you use it?”; “Do you think you will try [a tobacco product never used by the respondent] soon?”; and “Do you think you will use [a tobacco product never used by the respondent] in the next year?” Definitions for Analytic Terms
Korn-Graubard confidence interval: Unlike Wald confidence intervals, Korn-Graubard confidence intervals do not assume that the confidence interval is linear; this assumption tends to be violated for very small and very large prevalence estimates. As a result, KornGraubard confidence intervals are more accurate than Wald (“linear”) confidence intervals for small and large estimates. Korn-Graubard confidence intervals are commonly used for small prevalence estimates produced by survey data.17,18 Nominal sample size: The number of observations in the sample.
Effective sample size: Effective sample size is calculated as 𝑝𝑝 × (1−𝑝𝑝) 𝑠𝑠𝑠𝑠2 where p is the
prevalence estimate and se is the standard error of the prevalence estimate. 17 Brown, L., Cai, T., & DasGupta, A. (2001). Interval estimation for a binomial proportion. Statistical Science, 16(2), 101 – 133.
18 Korn, E. L. & Graubard, B. I. (1998). Confidence intervals for proportions with small expected number of positive counts estimated from survey data. Survey Methodology, 24(2), 193-201.
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Appendix B:
Survey Methodology of 2023 California Youth Tobacco Survey Survey Administration
The California Youth Tobacco Survey (CYTS), formerly the California Student Tobacco Survey (CSTS), was conducted every 2 years between 2001 and 2020, excluding 2013 and 2014. RTI International is conducting the CYTS annually between 2022 and 2024. After the 2024 data collection, the survey will return to a biennial schedule. The methodology used to obtain the CSTS and CYTS are very similar, with one exception. In 2022, RTI opted to add private school students to the CYTS population in order to increase representation of all 8th-, 10th-, and 12th-grade students in the state of California in the CYTS. As a result, the CYTS samples both private and public school students.
The 2023 CTYS was designed to produce state- and county group-level estimates for tobacco use. The 2022 and 2024 CYTS were designed to produce state-level estimates for various tobacco use outcomes. In 2023, there were 35 counties and county groups; 30 individual counties had a sufficient student and school population that they did not need to be combined with other counties. The remaining 28 counties were smaller and were combined to form the remaining five county groups.
This appendix provides a brief overview of survey methodology for the 2023 CYTS.
Additional detail on survey methods can be found in the Technical Report on Analytic Methods and Approaches Used in the California Youth Tobacco Survey 2023 by Russell et al.19
Sampling Strategy
RTI implemented a probability-based study design to produce a set of respondents who were representative of California’s racially, ethnically, culturally, and geographically diverse student population. The sample was a stratified two-stage design. The primary sampling units were schools; the secondary sampling units were classrooms. All students in selected classrooms were invited to participate. The sampling methodology is based on procedures developed by the Centers for Disease Control and Prevention (CDC) for the Youth Risk Behavior Survey and state Youth Tobacco Surveys. Some text in this document, starting with the section “Description of Sampling Methodology,” was adapted from the Youth Tobacco Survey Methodology Report prepared for the CDC Office on Smoking and Health.20 19 See Russell et al., 2023.
20 Office on Smoking and Health. (2018). State Youth Tobacco Survey methodology report. U.S. Department of Health and Human Services, Centers for Disease Control and Prevention, National Center for Chronic Disease Prevention and Health Promotion, Office on Smoking and Health.
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Thirty-five county groups were formed. Counties with fewer than 15 high schools and middle schools were grouped with other smaller counties. Thirty of the 35 county groups are individual counties.
The sample was designed to yield an analytical dataset that could be used to make county group-level population estimates with adequate precision for high school (10th and 12th grade), and state-level population estimates, with adequate precision, for the following groups: high school (10th and 12th grade) and middle school (8th grade) students, each grade individually, and Asian American, Black, Hispanic, and White students.
The 2023 CYTS sample was designed to collect data from 375 schools and 42,676 students, and to have a minimum of 10 schools in each county group. The sample goals were based on assumed school response rate, student response rate, and school eligibility rate. We collected data from 356 schools and 41,755 students. Nineteen of the 35 county groups had 10 or more responding schools. Thirty of the 35 county groups had eight or more responding schools. The sampling methodology used for the 2023 CYTS and the 2022 CYTS is similar, with the exception of the county-level sampling components, which were not present in the 2022 design.
Participation
To promote participation in CYTS, schools were given a $500 gift card for administering the survey. Teachers primarily acted as proctors for the survey. In some cases, other school staff proctored. Proctors were provided with directions for administering the survey. RTI staff were available to answer questions from proctors.
The 2023 CYTS was administered online during the school day. The online survey included programmed skip logic to reduce respondent burden and took a median of 18.8 minutes to complete. A few questions in the survey were mandatory; these asked about respondents’ willingness to participate in the survey and grade level. The remaining survey questions were not mandatory, although a message appeared if the question was unanswered. The respondent could move forward and skip the question after encountering the message.
Respondent participation was voluntary and anonymous. Consent procedures were consistent with school district guidelines. With approval of the institutional review board, we used passive consent for all schools. Parent consent forms were distributed to respondents (to take home) 1 week before the survey. Forms were available in Spanish and additional languages, as needed. Respondents were also asked to give their assent to participate in the survey.
Survey Sample of 2023 CYTS
Table B-1 provides information about the number of schools and respondents who participated in the 2023 survey for middle and high school respondents. Of the 563 public Packet Pg. 399 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix B —
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and private schools sampled, 542 were eligible to participate. These eligible schools were composed of 506 public schools and 36 private schools. A total of 359 private and public schools participated. The small number of private schools affected our ability to make county-level analyses, so we dropped them from the dataset. The remaining 356 public schools had one or more responding students. Dividing this number by the 506 eligible public schools resulted in a 70.4% school response rate. Of the 508 schools, 96 included 8th grade but not 10th or 12th grade (i.e., middle schools), 246 contained grades 10 and 12 but not grade 8 (i.e., high schools), and 14 contained all three grades (i.e., combined middle and high schools).
Table B-1. Numbers of Schools and Respondents, Middle School vs. High School, Participating in 2023 CYTS*
Number
Middle School
Only (8th Grade)
High School Only
(10th and 12th
Grades)
Middle and High
School (8th, 10th,
and 12th Grades) Total
Number of schools 96 246 14 356
Number of
respondents
10,789 30,966 N/A 41,755
* Only includes public school respondents in the analytic sample (who consented to participate in the survey and had valid responses).
The 2023 CYTS sample included 49,805 students. Because some schools opted to perform a census, 49,818 students started the survey. Of these students, 2,406 declined to consent.
Of the remaining 47,412 cases, 4,728 students were dropped because they completed less than 50% of the items in the survey that could not be skipped (i.e., items not subject to skip patterns), and 750 were dropped because they provided low-quality responses (three or more of the following: reported that they had not been honest in their responses, reported that they often provided funny and fake responses in surveys, missed one or both attention checks, and selected “prefer not to answer” for 25% of their responses). After excluding these participants, 41,934 valid responses remained. After dropping 179 private school students, 41,755 surveys remained; the student response rate was therefore 83.8%.
The overall response rate was 59.0% (70.4%*83.8%). Of the 41,755 surveys, 10,789 were obtained from 8th-grade students, 16,255 were obtained from 10th-grade students, and 14,711 were obtained from 12th-grade students. Less than 2% (1.5%) of participants in the analytic sample opted to complete the survey in Spanish rather than English.
Survey Content
RTI designed the 2023 survey to provide consistent wording with the 2022 CYTS, much of which was consistent with the prior rounds of the CSTS. Such consistency allows for comparable prevalence estimates of tobacco use among youth in California over time. The final survey, which was created in English and translated by professional translators into Packet Pg. 400 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix B —
Survey Methodology of 2023 California Youth Tobacco Survey B-4
Spanish, included the following categories of items: consent and basic demographics, vaping, cigarettes, cigars and little cigars or cigarillos, other tobacco products, marijuana, alcohol, tobacco cessation, the behaviors of influential others, influences at school, personal opinions, exposure to social media, mental health (including experiences of discrimination), and more sensitive demographic questions. Accounting for the skip logic built into the survey, the 2023 survey consisted of a maximum of 182 items and a minimum of 77 items.
Surveys were available in English and Spanish.
When updating the survey for 2023 data collection, RTI made slight modifications to guide survey flow and improve user experience. These changes included prompts to ensure only students in the intended grades completed the survey and guidance for questions about both Hispanic origin and race. Such changes were in response to, respectively, feedback from survey proctors and open text responses received for questions on race in the 2022 survey. Exit-screen language was also slightly adjusted. RTI also updated vaping brands listed based on trends in use and updated some product descriptions to ensure consistency between CTPP data collection efforts such as the Teens, Nicotine, and Tobacco survey (e.g., adding “tightly rolled” to the description of cigars).
At CTPP’s request, RTI added items to collect details on Native Hawaiian or other Pacific Islander origin, five additional locations where respondents encountered secondhand smoke and vapor (asked for each of tobacco products, vapes, and marijuana products), and tobacco cessation method used during the most recent quit attempt. To capture more detail on vaping dependence, RTI added the four-item PROMIS-E dependence scale.21 In addition to a measure asking product users about the vape brand they use most often, RTI added a measure to collect all vape brand names that respondents note as currently popular, regardless of vaping user status. The survey also now includes an additional question about perceived peer usage of tobacco products.
In light of the passage of California Senate Bill 793 (SB 793), the CYTS 2023 wanted to track change in flavored product access by California youth. Thus, RTI added flavored tobacco products to existing items about the perceived ease of access to specific products from, respectively, a store, the internet, or someone else. To minimize participant burden and match CTPP’s priorities, these items replaced questions about alcohol access that had been included in the 2022 CYTS.
Four questions were removed between the 2022 and 2023 administrations of the CYTS. RTI removed an item about how often respondents attended school in the last 30 days. This item added to track asynchronous learning due to COVID-19 but is no longer needed. A two-series question on asthma status was also removed to reduce participant burden. Due 21 Morean, M., Krishnan-Sarin, S., & O'Malley, S. S. (2018). Comparing cigarette and e-cigarette dependence and predicting frequency of smoking and e-cigarette use in dual-users of cigarettes and e-cigarettes. Addictive Behaviors, 87, 92–96. https://doi.org/10.1016/j.addbeh.2018.06.027 Packet Pg. 401 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix B —
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to changes in California policies about reduced and free lunch (all students were offered free lunch regardless of income in 2023), RTI also removed the question on receipt of a free or reduced cost school lunch as a measure of socioeconomic status.
Analysis
The data are weighted. The statistician created the weights based on nonresponse probability (namely, differences between those who responded and those who did not) and the degree to which the sample reflects the demographic makeup of California. These weights enabled us to adjust analyses for nonresponse and to create accurate state and county estimates. The weighting procedure is described in the Technical Report for the California Youth Tobacco Survey 2023. This report includes weighted prevalence estimates with 95% confidence intervals.
The technical report also contains information on the criteria that we used to determine whether we labeled specific estimates as imprecise or suppressed them entirely. Estimates were labeled as imprecise if they met one or both of the following criteria: (a) the absolute width of the Korn-Graubard confidence interval for the estimate is ≥ 0.30 OR (b) the absolute width of the Korn-Graubard confidence interval is < 0.30 and > 0.05 and the relative width of the Korn-Graubard confidence interval is greater than 130% of the estimate. Some estimates were suppressed due to small sample sizes, specifically, a nominal or effective sample size less than 30. For definitions of Korn-Graubard confidence intervals and nominal and effective sample size, see Appendix A.
When comparing 2023 and 2022 CYTS data, it is important to note that the COVID-19 pandemic negatively affected 2022 student-level response rates, which affected the ability to make some estimates with sufficient precision in 2022. In 2023, the survey methodology was updated to enable the production of county-level estimates.
Race/Ethnicity
To measure the ability of the 2023 CYTS to sample the racial/ethnic makeup of the state of California, we compared the racial/ethnic makeup of the CYTS sample to the corresponding race/ethnicity data provided by the California Department of Education (CDE).
Race/ethnicity categories of CYTS are similar to those used by CDE.
In CYTS, the racial/ethnic background of respondents was determined using two primary questions. The first asked about Hispanic or Latino/Latina origin (i.e., ethnicity) and the second asked respondents to indicate how they describe themselves (i.e., race) by marking all that apply: African American or Black, American Indian or Alaska Native, Asian, Native Hawaiian or other Pacific Islander, White, or Other. The “other” category included a text box for entering a free-text response. We imputed race using respondents’ free-text responses, based on the U.S. Census’s definition of which groups fall into each racial category.
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We matched categories used by CDE, with one exception—CDE did not include the category non-Hispanic other race. Because we dropped private schools from the analytic sample, we did not include them in Table B-2. Table B-2 lists the categories provided by CDE and the corresponding categories for the 2023 CYTS, when available (with the exception of nonHispanic other race).
Table B-2. Percentage of Race/Ethnicity Categories in CYTS and CDE Enrollment Data for Public School Students Included in the 2023 CYTS Samples Control of
School Race/Ethnicity Category
CDE Totals CYTS Respondents
N (%) N (%)
Public African American not Hispanic 69,695 5.1 956 2.3 American Indian or Alaska Native 6,448 0.5 240 0.6
Asian* 131,441 9.6 3,578 8.6
Filipino 36,087 2.6 738 1.8
Hispanic or Latino 750,125 55.0 22,374 53.6
Pacific Islander** 6,203 0.5 156 0.4
White not Hispanic 303,718 22.3 9,760 23.4
Two or more races not Hispanic 50,684 3.7 3,046 7.3
Not reported or other race,*** not
Hispanic
8,682 0.6 907 2.2
Total 1,363,084 100.0 41,755 100.0
Note. CDE = California Department of Education; CYTS = California Youth Tobacco Survey. CDE enrollment data were restricted to schools that were considered eligible to participate in CYTS.
Race/ethnicity data are unweighted and should not be compared with weighted estimates throughout this report.
* Does not include respondents who identified as Filipino. ** Includes Pacific Islanders for CDE and Native Hawaiians or other Pacific Islanders for CYTS. *** “Not reported or other race” is terminology from CDE. For the CYTS data in the table, this category only includes respondents who reported non-Hispanic other race (i.e., race not captured by the survey). For purposes of this table, these groups are considered equivalent, even though CYTS respondents who did not report their race or ethnicity are excluded from the table.
The estimates included are unweighted. The percentage of each race/ethnicity was similar between CYTS and CDE enrollment data for all categories. In terms of differences, fewer non-Hispanic African American students (2.3%) participated in the CYTS than are represented in CDE enrollment statistics (5.1%). Compared to CDE enrollment figures, the CYTS contains a larger percentage of students who identified as not Hispanic and reported being a race not listed in the survey or identifying with two or more races.
The method of classifying race/ethnicity that was used in the 2023 CYTS has limitations. To provide a greater understanding of the impact of CYTS’s classification of race/ethnicity, Packet Pg. 403 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Appendix B —
Survey Methodology of 2023 California Youth Tobacco Survey B-7
Table B-3 compares how individuals were labeled using CYTS’s race/ethnicity definition and how they responded to individual questions about Hispanic ethnicity and race in the survey.
Table B-3. Percentage of Labeled and Endorsed Race/Ethnicity Race/Ethnicity Category Labeled Race/Ethnicity Category Endorsed N =
41,628 (%)
N =
41,755 (%)
White 22.3 (19.1–25.7) White 43.2 (40.1–46.3)
African American
or Black
5.1 (4.0–6.4) African American or
Black
9.6 (8.2–11.1)
Hispanic 55.0 (50.4–59.5) Hispanic 54.9 (50.3–59.4)
Asian 9.7 (7.7–11.9) Asian 14.8 (12.5–17.3)
Other* 2.5 (1.8–3.4) Other 33.3 (30.9–35.6)
Multiracial 5.4 (4.9–6.0) American Indian or
Alaska Native
6.3 (5.3–7.4)
Native Hawaiian or
other Pacific Islander
2.6 (2.3–2.8)
Note. The percentage in endorsed does not add up to 100% because respondents could select more than one response. Race/ethnicity data are unweighted and should not be compared with weighted estimates throughout this report.
* Participants who reported being non-Hispanic and only one of the following races were combined into a category labeled “other” due to small sample sizes: American Indian or Native American (n = 35, 0.3%), Native Hawaiian or other Pacific Islander (n = 50, 0.4%), and a race not listed in the survey (n = 329, 2.1%).
Notably, CYTS assigns each respondent to one combined racial/ethnic category, while respondents can endorse Hispanic ethnicity or not and can endorse more than one response option for the question about race. For example, a large portion of respondents who endorsed White or a race not listed in the survey also reported being Hispanic. Due to small sample sizes, except for in Table 1-4b, respondents who reported being American Indian or Alaska Native or Native Hawaiian or other Pacific Islander were combined with respondents who endorsed a race that was not listed in the survey.
One benefit of the categorization used by CYTS is that the racial/ethnic category of all individuals who endorse being Hispanic is Hispanic. This approach is helpful because many of the individuals who identified as Hispanic selected “other” race and entered a free-text response indicating that they are Hispanic, as evidenced by 2.5% of respondents being categorized as non-Hispanic other race in the analysis but 33.3% of respondents selecting “other” for their race in the survey.
Packet Pg. 404 Attachment: California Youth Tobacco Survey 2023 Annual Report (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Retailing) Jurisdiction Notable Regulations
Is a Tobacco
Retailer
License
Required?
Number of
Tobacco
Retailers
Fee amount for
Tobacco Retail
License?
Population
Population
Density per 1
Tobacco Retailer
Distance requirement
from youth sensitive
facilities? If so, how far?
Distance requirement from
other tobacco retailers?
Density
Restrictions? Notes Fines / Penalties
Redding N/A No 119 N/A 93,600 787 N/A N/A N/A N/A N/A
City of Anderson ~No sale of flavored tobacco ~No
tobacco advertising No 22 No 11,300 627 No No No N/A
1st violation = $100 2nd
violation = $200 3rd
violation = $500
City of Shasta Lake
Interim zoning ordinance adopted August 2023
which requires a use permit for tobacco
retailing within 900 feet of a youth sensitive
area
No 11 N/A 10,370 1296 900 ft N/A N/A Did not impact existing businesses N/A Shasta County N/A No 67 N/A 66,180 988 N/A N/A N/A
Performs inspections of all tobacco retailers
and provides education. Can refer violations
to the District Attorney's Office
N/A
Butte County N/A Yes 48 Unknown 69,000 1438 N/A N/A N/A Does not actively enforce due to funding 1st Violation: $100
2nd Violation: $200
3rd Violation: $500
Sonoma County
~No sale of tobacco at pharmacies ~Pack
of Cigarettes = Not less than $7
~Pack of Little Cigars = Not less than $7
~Smokeless tobacco = not less than $10
~Pack of Cigars = Not less than $7 (CPI
adjustment)
~No Significant Tobacco Retailers
Yes *79 $505 130,770 1655 1,000 ft N/A 1 retailer per
2,000 inhabitants
No tobacco retail licenses being issued until
density is lowered
1st Violation: license
suspended for 30 days, $100
fine.
2nd Violation:license
suspended for 60 days, $200
fine.
3rd Violation: license
suspended for 90 days, $500
fine.
4th Violation: license revoked,
$500 fine.
City of Sonoma
~Little cigars = must be sold in packages over 5
~Pack of cigarettes = Price can not be lower
than $10 ~Single
Cigar = can not be lower than $10 or $5
~Discount/Coupons = can not be used
~Pharmacies = Can not sell tobacco
~No Free samples ~No
Sale of Flavored Tobacco ~No
smoking in multi-unit housing
Yes *10 $246 10,730 715 1,000 ft 500 ft
No more
allowed. Set at
15 locations
Not allowing any new tobacco retailers.
Maximum density of 15 addresses that allow
tobacco retailing.
1st Violation: license
suspended for 30 days, $100
fine.
2nd Violation:license
suspended for 60 days, $200
fine.
3rd Violation: license
suspended for 90 days, $500
fine.
4th Violation: license revoked,
$500 fine.
Santa Rosa ~No free samples ~No
smoking in multi-unit housing
No *119 N/A 178,120 1497 N/A N/A N/A Considering density requirement 1 per 2,500 $100 first violation
$250 second violation within
one year $500 for
each additional violation ithin
one year
Tobacco Retailer Regulation Comparison
Packet Pg. 405 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Petaluma
~Parmacies can not sell tobacco ~No
sale to delivery drivers or deliveries by store
~No sale of electronic smoking devices ~No
free samples, coupons or discounts.
~Little Cigars must be sold in packs of 5.
~No single cigar sales unless over $10
~Cigarette pack (20 cigarettes) to be over $10.
(CPI adjustment)
~No sale of flavored tobacco products
~No smoking in duplexes or mult-unit housing
Yes *39 $525 59,770 1533 1,000 ft 500 ft 1 retailer per 2,000 inhabitants No new tobacco retailers Suspension and revocation Sebastopol
~No free samples, discounts, or coupons
~No deliveries by employess and no deliveries
by private parties ~No sale of
flavored tobacco products ~No sale of
Electronic Smoking devices ~Little
cigars must be sold in a pack of 5
~Single cigar must be $10 or more
~Cigarettes (pack of 20) must be sold for $10 or
more ~Little cigars
not less than $2 per little cigar (CPI
adjustment) ~No
pharmacies to sell tobacco ~No
smoking in multi-unit housing
Yes *9 $68 7,520 537 1,000 ft N/A 1 retailer per
2,000 inhabitants No new tobacco retailers
1st Violation: license
suspended for 30 days.
2nd Violation: license
suspended for 60 days.
3rd Violation:license
suspended for one year.
4th Violation: license revoked.
Windsor
~Cigars to be sold in minimum pack of 5.
~Chewing tobacco must be sold in packages of
5 units ~Single
cigar to be $5 ~Pack of
Cigarettes (20) to be $7 or more
~Little cigars to be $7 or more ~Package
of (5) cigars to be $7 or more ~Chewing
tobacco of 5 units must be $7 or more (CPI
adjusted) ~No Sale of of
flavored tobacco products
~Electronic smoking device sales prohibited
~No free samples, coupons or discounts
~No pharmacies to sell tobacco
Yes *14 $350 26,340 2927 1,000 ft N/A 1 per 2,000
inhabitants N/A
1st Violation: license
suspended for 30 days.
2nd Violation: license
suspended for 90 days.
3rd Violation:license
suspended for one year.
4th Violation: license revoked.
Healdsburg ~No pharmacies to sell tobacco
~No smoking in multi-unit housing
Yes *11 $460 11,340 1031 N/A N/A N/A N/A
1st Violation: license
suspended for 30 days.
2nd Violation: license
suspended for 60 days.
3rd Violation:license
suspended for 180 days.
4th Violation: license revoked
Packet Pg. 406 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Auburn N/A Yes *17 $850 13,770 810 1,000 ft 500 ft N/A N/A 1st Violation: license
suspended for 15 days. The
tobacco retailer shall
participate in a training or
diversion program or pay a
penalty up to $1,000.
2nd Violation:license
suspended for 90 days.
3rd Violation: license revoked.
Loomis N/A No *4 N/A 6,830 1708 1,000 ft N/A N/A Did not impact existing businesses 1st Violation: $100 penalty.
2nd Violation:$200 penalty.
3rd Violation: $500 penalty.
Nevada City
~Restriction on significant tobacco retailers
~Pack of cigars must be sold in a pack of 5
~Single cigar must exceed $5
Yes5 $325 15,670 3134 N/A N/A
Limit of 5
retailers for the
city
N/A
1st violation: $250 - $1,000
2nd Violation: $1,000 -$2,500
3rd violation: $2,500-$5,000.
Public nuisance
Grass Valley N/A Yes 30 $100 14,010 467 N/A N/A N/A N/A Range from suspension of tobacco license to revocation
Oroville
~Smoke shop limit- requires use permit 1:4000
residents (zoning code). Defined as primary
business purpose is tobacco or tobacco
products. ~No sale of
flavors
Yes 39 $35 20,040 514 N/A N/A
smoke shops
only 1 for every
4,000 residents
N/A Fines / Penalties
Humboldt County
~No Free Samples, discounts or coupons
~No Sale of flavored tobacco
~No tobacco advertisements within 5 feet of
any candy, snacks, or nonalcholic beverages
~No tobacco selling at pharmacies
Yes Unkown
Initial application
fee of $130 and
annual fee of
$390
68,000 Unknown 500 ft 500 ft 1 retailer per
2,500 inhabitants
N/A Suspension or revocation of
license
Mendocino County ~No sale of flavored tobacco Yes Unkown $350 Unknown Unknown N/A N/A N/A N/A 1st violation: $100 2nd
violation: $200 3rd violation:
$500
Fort Bragg N/A Yes *16 $187 6,980 436 N/A N/A N/A N/A
Include: administrative
penalities, suspension, and
revocation of license
Del Norte County
~No advertisements of tobacco products within
500 ft of a youth area ~No
advertising within 5 ft of candy, snacks, and
nonalcoholic beverages
Yes 11 No Fee 21,070 1915 N/A N/A N/A N/A
Packet Pg. 407 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Cresent City
~No pharmacies may sell tobacco
~Can not advertise tobacco products in a
publicly visible location within 500 feet of a
youth sensitive area
Yes 8 No Fee 6,670 513 N/A N/A 1 retailer per
2,500 inhabitants
Did not impact existing businesses
Range from issuance of an
administrative citation,
suspension, & revocation of
license
Merced County N/A No Unkown N/A 60,827 Unknown N/A 1,000 ft N/A Did not impact existing businesses. No Enforcement
N/A
Benicia
~No sale of electronic smoking devices or
electronic device fluid ~No
sale of flavors ~No free
samples, discounts or coupons
~No pharmacies to sell tobacco ~Minimum
Package Size for Little Cigars and Cigars = 10
~Pack of 6 cigars shall be minimum of $5.
~Cigarettes (20 per package) shall not be sold at
a price less than $7.
~Little cigars shall not be sold at a price less
than $7 per package.
~Cigars shall not be sold at a price less than $5
per cigar.
CPI anual adjustment to single price points.
~No pharmacies to sell tobacco
~No smoking in multi-unit housing
~No deliveries or sale to delivery drivers
Yes *9 $520 initial and
$468 for renewal 27,130 3014 1,000 ft 600 ft also 600 ft from a cannabis retailer 1 per 1,750
inhabitants Did not impact existing businesses
1st Violation: license
suspended for 5 days.
2nd Violation: license
suspended for 10 days.
3rd Violation: license shall be
suspended for one year.
4th Violation: license revoked.
Vallejo ~No free samples, coupons, or discounts
~No smoking in multi-unit housing
No *76 N/A 126,090 1659 N/A N/A N/A
Notes: Working on updating ordinance to
include restrictions on location distance from
youth oriented sites.
First violation $100 Second
violation $200 Third
violation $500
San Benito County
~No sale of flavors ~No
sale of electronic smoking devices includes
unincorpoarted and incorporated areas of the
county
No Unkown N/A 16,790 Unknown N/A N/A N/A
Per County Health, no funding to actively
enforce and are pursuing grant to update
tobacco policies and enforce in County
$250
Hollister ~No sale at pharmacies Yes *23 N/A 41,678 1812 N/A N/A N/A No active enforcement Penalties of up to $1,000 for each violation.
San Luis Obispo County ~No sale of electronic smoking devices unless have premarket approval by the FDA
Yes Unknown $1,005 121,960 Unknown N/A N/A N/A N/A
1st Violation: license
suspended for 30 days and
citation.
2nd Violation: license
suspended for 60 days and
citation.
3rd Violation: license
suspended for 90 days and
citation.
4th Violation: license revoked
and citation.
Town of Paradise ~No sale of flavors No 10 N/A 4,760 476 N/A N/A N/A N/A First violation $100 Second
violation $200 Third
violation $500
Arroyo Grande N/A Yes *17 $161 18,440 1085 N/A N/A N/A No enforcement due to lack of funding Range from suspension to revocation
Packet Pg. 408 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Santa Maria
~No sale at pharmacies ~No
free samples, coupons or discounts
~Little cigars must be sold in packs of 5 and no
less than $5 ~Cigar
must be sold in packs of 5 or a single cigar price
of $5. ~Pack of
cigarettes must be no less than $7 (CPI
adjusted) ~No sale
of flavored tobacco products
Yes 81
Initial fee of $505
and renewal fee
of $335
109,700 1354 300 ft 500 ft 1 per 1,500
inhabitants
Dedicated Park Ranger. Did not impact
existing businesses
1st Violation: shall pay a
$1,000 fine. 2nd Violation:
license shall be suspended for
15 days.
3rd Violation: license shall be
supended for 30 days.
4th Violation: license revoked.
Visalia N/A No *78 N/A 141,380 1813 750 ft 750 ft inside or outside city limits
N/A N/A N/A
Chico N/A No 95 N/A 101,470 1068 N/A N/A N/A N/A N/A
Roseville N/A No *76 NA 147,770 1944 NA NA NA N/A N/A
Fairfield N/A No *59 N/A 119,881 2032 N/A N/A N/A N/A N/A Tracy ~Significant tobacco retailers must be 600 ft
from residential zoning
No *53 N/A 93,000 1755 600 ft N/A N/A N/A N/A
Folsom ~No smoking in muti-unit housing No *36 N/A 80,450 2235 N/A N/A N/A N/A N/A Vacaville N/A No *54 N/A 102,380 1896 N/A N/A N/A N/A N/A Lodi N/A No *55 N/A 66,340 1206 N/A N/A N/A N/A N/A
Davis No sale of flavors Yes *26 Unknown 66,850 2571 N/A N/A N/A Adoption of Yolo County's tobacco retail ordinance Revocation of permit and fines
Turlock N/A No *46 N/A 72,740 1581 N/A N/A N/A N/A N/A
Woodland No sale of flavors Yes *24 $473 61,030 2543 N/A N/A N/A Adoption of Yolo County's tobacco retail ordinance Revocation of permit and fines
City of Stockton ~No sale of flavors with the exception of hookah lounges
Yes *232 $102 320,800 1383 600 ft 600 ft N/A Did not impact existing businesses Suspension or revocation of
license. 1st violation = $1,000
2nd violation = $2,000 3rd
violation = $3,000
City of San Jose ~No sale of flavors with the exception of hookah lounges
Yes 502 $697 1,013,000 2018 1,000 ft 500 ft N/A
Dedicated Code Enforcement Inspector. Grace
period for businesses to sell stock of flavored
tobacco.
Revocation and fines ranging
from $500 - $2,500 depending
on violation
Livermore
~No sale of flavors ~No
sale of electronic smoking devices or electronic
device fluid (unless FDA approved)
Yes 62 $969 90,000 1452 1,000 ft N/A N/A Did not impact existing businesses $250 - $1,000, suspension and revocation of license
Alturas ~No sale of flavors Yes6
Initial fee $100,
renewal fee of
$25
2,715 453 N/A N/A N/A N/A Fines from $250-$1,000.
Revocation of License
Packet Pg. 409 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco Elk Grove N/A Yes *83 $270 178,440 2150 N/A N/A N/A N/A Denial Suspension, and revocation. $250 citation
Santa Clara ~No smoking in multi-unit housing No *72 N/A 131,060 1820 N/A N/A N/A N/A N/A Sunnyvale ~No smoking in multi-unit housing ~No
sale of flavors
No *52 N/A 151,960 2922 N/A N/A N/A N/A N/A
*Approximate number pulled from California Department of Tax and Fee Administration website. Does not include licenses issued to individuals (sole proprietors, married co owners, and domestic partners). Did not receive confirmation from jurisdiction.
Packet Pg. 410 Attachment: ^Jurisdictional Data (9.1(a)--Accept Report and Provide Direction Regarding Tobacco
CITY OF REDDING
REPORT TO THE CITY COUNCIL
Recommendation
Authorize and approve the following actions:
(1) Authorize the City Manager, or designee, to negotiate a Financing Agreement with C&M Opportunities, LLC for the redevelopment of 2171 Market Street (APN 102-510-019) that includes negotiating the scope of work, and the term, rate, and conditions of a Housing and Homelessness Incentive Program Funds loan in an amount not-to-exceed $1,200,000;
(2) Authorize the Mayor to execute the Financing Agreement and any other necessary documents to complete the transaction;
(3) Find that the aforementioned actions are exempt from review under the California Environmental Quality Act Guidelines, pursuant to Section 15061(b)(3) – Common Sense Exemption; and
(4) Find that administrative and management activities such as allocating funding are exempt under 24 CFR §58.34(a)(3) administrative and management activities under the National Environmental Policy Act. The C&M Opportunities, LLC redevelopment project will be reviewed for compliance once the scope of work is finalized.
Fiscal Impact
In October 2022, City Council (Council) authorized the City of Redding (City) to receive Housing and Homelessness Incentive Program (HHIP) funding from Partnership Health Plan of California (Partnership). The initial HHIP funding allocation was $3,060,519 - of this amount, $459,078 was set-aside for administration and $2,601,441 was allocated to specific projects.
On May 15, 2024, a final HHIP payment of $2,875,263 was received - of this amount, $431,289 has been set aside for administration costs and $2,443,974 is available for eligible projects. In total, with an estimated $365,000 of previously unused funds available, a total of $2,808,974 is available for projects.
MEETING DATE: September 17, 2024
ITEM NO. 9.2(a)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 9.2(a)--Allocation of Housing Homelessness Incentive Program Funds Steve Bade, Assistant City
Manager
Packet Pg. 411
Report to Redding City Council September 12, 2024
Re: 9.2(a)--Allocation of Housing Homelessness Incentive Program Page 2 Alternative Action
Council could choose not to fund the proposed project and provide alternate direction to staff.
Background/Analysis
C&M Opportunities, LLC (C&M) owns the Market Street Manor (Manor) located at 2171 Market Street. The Manor is a 30-unit motel located on the edge of the Downtown Strategic Plan area and is a 1950s era motel in need of substantial rehabilitation. C&M purchased the building from the prior owners with significant code enforcement violations. Upon acquisition of the property, C&M has addressed the code enforcement violations including the repair of failing water and utility systems, room cosmetic upgrades and repairing structural issues.
Robert Cronic operates as the Managing Partner of C&M. C&M partners with Abundant Life Academy (Abundant Life), a non-profit, transitional housing program provider, to operate at the Manor location. Abundant Life receives referrals from local, nonprofit agencies that assist the homeless population needing a sober living program. As part of the program, Abundant Life utilizes the “Future Story” curriculum to assist the participants in their journey. Participants have a choice to enter the program or not; should participants wish to not participate in this program, other transitional housing programs are available in the community to accommodate their preferences.
Staff and C&M met to discuss the possibility of converting the motel from its current transient occupancy to a permanent occupancy use as an apartment complex. Upgrades to the property would include undergrounding utilities where feasible, installing fire sprinkler systems, providing code compliant kitchen facilities in each unit, ensuring that the rooms are proper size per the building code, and providing accessible and adaptable upgrades to comply with Americans with Disability Act requirements. Exterior building and landscaping improvements are also contemplated along with upgrades to the parking lot area and the sidewalk along Market Street.
The estimated rehabilitation cost to convert the Manor’s occupancy is substantial and projected to be $2,125,000. C&M is presently partnering with the Good News Rescue Mission (GNRM) as GNRM has been awarded a grant of $750,000 from the Federal Home Loan Bank’s Affordable Housing Program for construction costs in exchange for a master lease of units. However, even with this infusion of grant funding, a funding gap exists. Staff is requesting that $1.2 million of HHIP funds be allocated to the project to assist with the construction to redevelop the property and convert the transient occupancy units to permanent units. The finalized budget will be analyzed by staff and the balance of the redevelopment budget costs will be provided by C&M.
Environmental Review
Staff has reviewed the actions and determined that allocation of funds is exempt from environmental review under the California Environmental Quality Act (CEQA), pursuant to Section 15061(b)(3) – Common Sense Exemption. CEQA applies only to projects which have the potential for causing a significant effect on the environment. Separate CEQA environmental reviews will be completed once the details of both projects are fully vetted.
Packet Pg. 412
Report to Redding City Council September 12, 2024
Re: 9.2(a)--Allocation of Housing Homelessness Incentive Program Page 3 Staff has reviewed the actions and determined that allocation of funds is exempt from environmental review under the National Environmental Policy Act (NEPA), pursuant to 24 CFR 58.34(a)(3) Administrative and Management Activities. A NEPA Environmental Assessment has already been completed for the Faithworks construction project with a Finding of No Significant Impact. A separate NEPA environmental review will be completed prior to construction, once the details of the C&M rehabilitation project are fully vetted.
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.”
• Public Safety – “Work to improve all aspects of public safety to help people feel secure and safe where they live, work, and play in the City of Redding.” Attachments
^Market St. Project Site Map
Packet Pg. 413
RAILROAD AVE
GOLD ST
WALDON ST
ADA ST
CLIFF DR
ANDERSON ST
SCHLEY AVE
CENTER ST
LINCOLN ST
SONOMA ST
EAST ST
ENTAL ST
GRAPE
AVE
PINE
ST
SOUTH ST
GOLD ST
EAST
ST
GARDEN AVE
MARKET
ST
Test
MTG. DATE:
ITEM:
ATTACHMENT:
LOCATION MAP GIS DIVISION
INFORMATION TECHNOLOGY DEPARTMENT
DATE PRODUCED: - 0 200 400 Feet
SEPTEMBER 5, 2024 2171 MARKET ST (0.46 ACRES)
AP# 102-510-019
P:\Housing\ProProjects\2171_MarketSt_LocationMap.aprx Packet Pg. 414 Attachment: ^Market St. Project Site Map (9.2(a)--Allocation of Housing Homelessness Incentive Program)
CITY OF REDDING
REPORT TO THE CITY COUNCIL
Recommendation
Accept City of Redding Electric Utility’s Fiscal Year 2023-24 Financial Report and Industry Activities Update.
Fiscal Impact
There is no fiscal impact related to accepting this report.
Alternative Action
The City Council (Council) could choose not to accept the report and provide further direction to staff.
Background/Analysis
The Fiscal Year 2023-2024 Financial Report shows that Redding Electric Utility (REU) performed better than budgeted. The improved REU Financial Results were driven by higherthan-expected revenue and savings in system operation and maintenance (O&M). Although power costs rose, the impact was mitigated by a 122.7 percent increase in hydropower deliveries (259,707 MWh versus 116,594 MWh in FY2023) and lower natural gas commodity prices.
Unrestricted reserves decreased by approximately $7.3 million over the fiscal year, totaling $41.1 million. Despite this decrease, the reserves exceeded REU’s five-year plan projections, anticipating an end-of-year balance of $37.5 million. The June 2024 balance surpassed expectations by $3.6 million and meets the Council’s Financial Management Policy requirements.
MEETING DATE: September 17, 2024
ITEM NO. 9.5(c)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 9.5(c)--Consider Redding Electric Utility's Fiscal Year 2023-24 Financial Report and Industry Activities Update.
Nick Zettel, Director of
Redding Electric Utility
Packet Pg. 415
Report to Redding City Council September 11, 2024
Re: 9.5(c)-- Redding Electric Utility's FY23-24 Financial Report Page 2 Revenue
Billed retail revenue for the year was $4,487,571 (3.5 percent) above budget due to higher enduse. Approximately one percent of this is attributed to warmer-than-average weather, with summer months averaging one degree warmer than normal (normal weather is an average of the previous ten years). Wholesale Sales exceeded the budget by $15,143,696 (90.6 percent), supported by favorable hydro conditions, resource optimization in the real-time market, and a relatively new winter strategy.
Overall, operating revenue for the year was $21,626,751 (14.9 percent) above projections. After accounting for energy costs, operating revenue was $5,241,743 (7.5 percent) higher than budgeted.
Expense
Power Cost (Cost of Energy)
The combined costs for generation, purchases from the Western Area Power Administration, Big Horn Wind Project, contracts, and the spot market were $16,385,008 (21.7 percent) above budget projections for the year. The Redding Power Plant generation cost was higher than forecast due to increased load and wholesale sales. The total Cost of Energy decreased by $25,965,229 (22.0 percent) year-over-year. Power Cost for the load (Power Cost less Wholesale Sales) decreased by $12,077,834 year-over-year (16.7 percent).
System Operations & Maintenance (O&M)
System O&M costs for the year were $4,155,339 (7.4 percent) below projections. This cost reduction was mainly due to the timing of certain activities and the deferral of expenditures and activities to the next fiscal year, resulting in unrealized savings.
Debt Service and Capital Outlay
Debt service payments and obligations for the year totaled $14,399,278. Capital Expenditures for the year totaled $12,918,994 (78.5 percent spent). The pace of capital projects and expenditures has increased, driven by the timely receipt of procured equipment and productivity.
Special Fund Expenditures
Special Fund Expenditures include the expenditures for Public Benefit and Cap-and-Trade Programs, which totaled $2,941,400 (35.6 percent spent) for the fiscal year.
Electric Utility Unrestricted Cash Balance
The unrestricted cash balance at the end of the year was $41.1 million, representing approximately 112 days of cash. REU’s Financial Management Policy (Council Policy 1414) has a minimum of 75 days of cash and a goal of 150 days of cash.
Packet Pg. 416
Report to Redding City Council September 11, 2024
Re: 9.5(c)-- Redding Electric Utility's FY23-24 Financial Report Page 3 Director’s Contingency Fund
For the year, $229,200 (45.8 percent) of the REU Director’s Contingency Fund was utilized primarily to cover the increased costs for the vegetation management contract, general consulting services, and compliance expenses.
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 10-year Financial Plans for all funds.”
Attachments
Attachment 1 - Notes on Financial Operating Statement
Attachment 2 - Electric Utility Financial Results for Jun 2024 Attachment 3 - Electric Utility Financial Dashboard for Jun 2024 Attachment 4 - Electric Utility Unrestricted Cash Balance Jun 2024 Attachment 5 - Industry Update
Packet Pg. 417
Attachment 1
City of Redding Electric Utility
Notes to Financial Report
Notes on Financial Operating Statement
Operating revenues are divided into three revenue elements: Retail Sales are sales of electricity to end-use customers; Wholesale Sales are to customers who resell electricity; Other Revenue includes the sale of services, joint-pole arrangements, interest income, and other miscellaneous revenue generated in the operations of Redding Electric Utility (REU).
Operating Expenses are divided into two expense elements: Power Cost and System O&M. Cost of Energy summarizes Purchased Power costs. The primary sources of purchased power include Western Area Power Administration deliveries and long-term contracts for Wind Energy through M-S-R. Fuel expenses, purchases from the spot market, and expenses associated with participation in the California Independent System Operator make up the remainder. The Generation and Transmission component comprises power plant variable costs (fuel) and fixed costs (all non-fuel costs), as well as all JPA costs (M-S-R and TANC), except Wind Energy.
The Wholesale Sales and Power Costs budgets are based on known contracts and confirmed resources. Throughout the year, an effort is made to provide the most cost-effective energy supply for our ratepayers. This is often done by buying and selling natural gas or electricity to reduce the overall cost. This could include selling natural gas and replacing it with less expensive electricity than burning it in our power plant. It could also include selling energy we have contracted for at one trading hub and buying it at another less expensive one. It could also include maximizing the value of our gas storage facility to purchase natural gas in one month when it is less expensive and use it or sell it in another month. All these transactions benefit our customers but significantly inflate the Wholesale Sales and Cost of Energy numbers over their original budgets. This is because accounting rules require us to record these transactions at their gross revenue and expense amounts, not on the utility's net benefit.
System O&M Expenses summarize costs for all other functional groups, i.e., Administration, Customer Services, Engineering, Financial Services, Line, Compliance, and Resources. Special Revenue funds, i.e., Public Benefits and Cap-and-Trade, are shown separately. Debt Service is paid twice per fiscal year, once in December and again in June. Capital Outlay includes currentyear appropriations and unfinished projects approved by the Council in prior years.
This financial report provides year-to-date comparisons to the current budget and the same yearto-date results for the prior year. Operating revenues are reported as billed. Costs for energy, other operating expenses, and capital outlay are recorded when paid. For this report, debt payments are spread evenly over the year, giving a more helpful picture of the financial results. Projections are based on normal weather trends and known industry activity. If actual weather conditions are above or below average for the month or unexpected industry disruption occurs, revenue and expenses will increase or decrease accordingly. REU’s residential and small commercial rate structures are heavily weighted on volumetric charges ($/kWh), and abnormal weather causes more significant variances in net operating results, emphasizing the difference between the rate structure and cost structure.
The recorded results are preliminary and subject to revision until the final audit is complete.
Packet Pg. 418 Attachment: Attachment 1 - Notes on Financial Operating Statement (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) ELECTRIC UTILITY FINANCIAL RESULTS ‐ JUNE 30, 2024
YTD‐Actual YTD‐Budget Variance Variance YTD‐Actual
June June % Value June
Item FY2024 FY2024 FY2024 FY2024 FY2023
Energy
System Load (MWh) 766,057 733,867 4.4% 32,189 778,980 Key Performance Indicators
Days Cash on Hand 112 148 Operating Revenues
Retail Sales 130,932,571 126,445,000 3.5% 4,487,571 130,952,824 Wholesale Sales 31,849,696 16,706,000 90.6% 15,143,696 45,737,091 Miscellaneous Income1 3,896,574 1,901,090 105.0% 1,995,484 21,219,521 Total Operating Revenues 166,678,841 145,052,090 14.9% 21,626,751 197,909,436 Operating Expenses
Power Cost
Purchased Power 21,163,746 19,559,700 8.2% 1,604,046 34,818,378 Generation, Transmission and JPA (Variable) 38,547,290 29,846,200 29.2% 8,701,090 52,623,309 Generation A&G and O&M (Fixed) 32,254,452 26,174,580 23.2% 6,079,872 30,489,030 Subtotal Power Cost 91,965,488 75,580,480 21.7% 16,385,008 117,930,717 System O&M
General & Administrative 4,776,755 ‐ 8,395,530 43.1% (3,618,775) 6,405,207 Interdepartmental (Incl. In‐Lieu of Tax)2 13,337,298 13,302,190 0.3% 35,108 6,246,800 Transmission & Distribution 30,596,608 ‐ 31,168,280 1.8% (571,672) 27,993,137 Customer & Field Services1 3,221,520 3,221,520 0.0% ‐ 10,070,913 Subtotal System O&M 51,932,181 ‐ 56,087,520 7.4% (4,155,339) 50,716,056 Total Operating Expenses 143,897,669 $ $ 131,668,000 9.3% 12,229,669 $ $ 168,646,773 Net Operating Revenue 22,781,172 $ $ 13,384,090 70.2% 9,397,082 $ $ 29,262,663 Total Debt Service 14,399,278 $ $ 14,401,020 0% (1,742) $ $ 14,413,877 YTD‐Actual Budget % of Budget Budget YTD‐Actual
June Annual Spent Remaining June
Item FY2024 FY2024 FY2024 FY2024 FY2023
Capital Outlay
Capital Outlay (Revenue Funded) 12,918,994 16,450,800 78.5% 3,531,806 13,292,383 Capital Outlay (Bond Funded)
Total Capital Outlay 12,918,994 $ $ 16,450,800 78.5% 3,531,806 $ $ 13,292,383 Special Fund Expenditures
Public Benefit Programs 2,399,363 4,129,400 58.1% 1,730,037 2,503,536 Cap‐and‐Trade Programs 542,037 4,137,590 13.1% 3,595,553 3,420,225 Total Special Fund Expenditures 2,941,400 $ $ 8,266,990 35.6% 5,325,590 $ $ 5,923,761 Financial Results (7,478,500) $ $ (4,367,358) CHANGES IN FY2024: 1 Customer Services and Field Services are removed from the Electric Department's Financial Results, and an allocation of expenses is recorded. 2 Interdepartmental Allocations are not assigned to various divisions within the Electric Department as in previous years but recorded as its own category.
Council Report
Packet Pg. 419 Attachment: Attachment 2 - Electric Utility Financial Results for Jun 2024 (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) ELECTRIC UTILITY FINANCIAL DASHBOARD ‐ JUNE 30, 2024
‐0.6
1.7 1.1
1.6 1.5
1.1 1.2
1.0 2.0
3.0 4.0
4.5 (2)
‐
2 4
6 8
10 12
14 16
18 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
$‐Millions
Retail Sales ($‐Millions)
Cumulative Difference 2023 Actual 2024 Actual 2024 Budget
0.4 1.3
2.4 1.9
3.4 3.7
6.9 9.4
12.5 12.7 12.4
15.1 ‐
2 4
6 8
10 12
14 16
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
$‐Millions
Wholesale Sales ($‐Millions)
Cumulative Difference 2023 Actual 2024 Actual 2024 Budget Packet Pg. 420 Attachment: Attachment 3 - Electric Utility Financial Dashboard for Jun 2024 (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) ELECTRIC UTILITY FINANCIAL DASHBOARD ‐ JUNE 30, 2024
‐1.8
‐1.4
‐0.1
‐1.6
‐0.8
‐0.5
3.2 5.0
7.7 5.9
4.0 12.2
(5)
‐
5 10
15 20
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
$‐Millions
Total Operating Expense ($‐Millions)
Cumulative Difference 2023 Actual 2024 Actual 2024 Budget ‐0.4
2.7 3.1
3.1 4.2
4.1 7.5
9.7 13.6
17.2 17.8
21.6 (5)
‐
5 10
15 20
25 30
35 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
$‐Millions
Total Operating Revenues ($‐Millions)
Cumulative Difference 2023 Actual 2024 Actual 2024 Budget Packet Pg. 421 Attachment: Attachment 3 - Electric Utility Financial Dashboard for Jun 2024 (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) Jul Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun
Unrestricted Cash - 2023-24 49.7 51.4 52.4 44.4 42.6 40.6 42.8 41.7 39.3 40.5 40.1 41.1Unrestricted Cash - 2022-23 43.7 45.7 48.4 43.0 43.3 40.6 39.8 36.2 35.0 32.7 32.3 48.4
20.025.030.035.040.045.050.055.060.065.070.0
MILLION $
REU UNRESTRICTED CASH BALANCE
JULY 2022 ‐ JUNE 2024
Packet Pg. 422
Attachment: Attachment 4 - Electric Utility Unrestricted Cash Balance Jun 2024 (9.5(c)-- Redding Electric City of Redding Electric Utility
Industry Activities Update –4th Quarter FY2024
Federal Update
In May 2024, the Federal Energy Regulatory Commission (FERC) issued Order No. 1920, a significant ruling on regional electric transmission planning and cost allocation. The order aims to modernize the United States electric grid by addressing long-term transmission needs and facilitating the integration of renewable energy sources. This will affect how future transmission projects will be planned, funded, and constructed. The order requires regional transmission organizations (RTOs) and independent system operators (ISOs) to conduct long-term regional transmission planning, considering future grid needs over a 20-year horizon. This is intended to anticipate and address challenges related to grid reliability, renewable energy integration, and capacity expansion.
In an early August hearing, Senate Finance Committee Chair Ron Wyden (D-OR) affirmed his commitment to defending tax-exempt financing in the upcoming 2025 congressional debates. He highlighted the adverse effects of the 2017 Tax Cuts and Jobs Act, which repealed the issuance of tax-exempt advance refunding bonds, significantly hindering state and local government’s capability to manage and reduce their debt.
State Legislative Update
Each year, the Northern California Power Agency (NCPA), a public Joint Powers Agency, organizes a Legislative Tour of member service areas for federal and state legislative staffers. This year’s tour included a stop in Redding. Vice Mayor Julie Winter and Director Zettel provided short presentations, a demonstration of the Emergency Operations Center, and a tour of the Carr Fire burn areas. The purpose of these tours is to highlight critical issues and challenges affecting electric utilities.
Senate Bill 1006 (SB 1006), authored by Senator Steve Padilla, was introduced to modernize California's aging electrical grid. The bill mandates that utilities in California explore and report on the feasibility of grid-enhancing technologies (GETs) and advanced conductors. These technologies are intended to increase the grid's capacity for renewable energy, improve reliability, and potentially lower costs by making better use of existing infrastructure. As of September, SB 1006 has successfully passed through the California legislature. The bill is now in the final stages of the legislative process, awaiting the Governor’s signature before becoming law.
As reported in the last update, REU was closely following the Energy Resources Programs Account (ERPA) Structural Deficit Relief Trailer Bill’s proposal to raise the statutory cap of the existing ERPA surcharge from $0.0003/kWh to $0.00066/kWh and extend the surcharge to behind-the-meter electricity consumption. The Senate Committee on Budget and Fiscal Review Packet Pg. 423 Attachment: Attachment 5 - Industry Update (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) proposed not to increase the surcharge until ERPA dips below a prudent reserve – which, according to the department, is approximately $20 million. Although it did not pass this time, it may be revisited in the future.
State Regulatory Update
On April 9, the California Air Resource Board (CARB) released its Standardized Regulatory Impact Assessment (SRIA), outlining the initial proposed revisions to the Cap-and-Trade Program.
California's Cap-and-Trade program aims to curb carbon emissions statewide while offering Publicly Owned Utilities (POUs), including REU, carbon allowances to alleviate the financial burden on their ratepayers. Due to early investments in carbon-free resources, REU has received a surplus of allowances, which have been monetized. In alignment with program requirements, the Cap-and-Trade revenues have been used to support customer programs, including but not limited to low-income energy efficiency, City fleet electrification, public EV charging stations, and electrification rebates. CARB is exploring the removal of 265 million allowances from the budgets spanning 2025 to 2030, followed by a gradual decline trajectory aimed at achieving carbon neutrality by 2045.
Currently undergoing informal rulemaking, some of the most notable potential revisions to the Program encompass reductions in the allocation of allowances to electric utilities, requirements dictating the utilization of allowance values, and the shortening of compliance periods. If CARB adopts changes proposed in its SRIA, REU could incur an additional $22 million in power supply costs from 2025 to 2030 due to reduced allowance allocations and the expenses associated with meeting carbon obligations. CMUA, NCPA, the Joint Utility Group, and REU continue closely monitoring these proceedings, meeting with CARB, and providing oral and written comments while evaluating various scenarios in readiness for formal rulemaking.
Low Carbon Fuel Standards Updates
The California Air Resources Board (CARB or Board) has scheduled a public hearing to consider amendments to the Low Carbon Fuel Standard (LCFS) for November 8, 2024. CARB staff continues to analyze and incorporate modifications to the rulemaking proposal, including a nearterm step-down in carbon intensity benchmarks of 7% or greater, as well as refinements to feedstock sustainability provisions, zero-emission vehicle infrastructure eligibility provisions, provisions that would increase support for zero-emission vehicle fueling, and other provisions. If approved by the Board, the amendments are expected to be in effect in early 2025.
Participating in the LCFS Program generates revenue to support REU’s transportation programs.
On August 13, CARB released a 15-day language regulatory language, which included several new program provisions. If the amendments are approved, a portion of the program funds would be directed to OEMs (auto manufacturers) that are below a set threshold of EV sales, and program participants would be required to submit third-party credit verifications. REU is working with NCPA to develop comments to ensure the value and integrity of the program remain intact.
Packet Pg. 424 Attachment: Attachment 5 - Industry Update (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report) Conclusion
REU continues to work actively with legislative and regulatory partners to manage risks and minimize exposure through several strategic actions. In collaboration with the Northern California Power Agency (NCPA) and the California Municipal Utilities Association (CMUA), REU provides feedback to reduce operational burdens and mitigate potential cost increases for customers. Additionally, REU is deeply involved in regulatory rulemaking processes alongside CMUA and other utility groups, advocating for favorable outcomes and preparing for potential financial impacts. These proactive measures ensure that REU is well-positioned to navigate the evolving legislative and regulatory landscapes effectively.
Packet Pg. 425 Attachment: Attachment 5 - Industry Update (9.5(c)-- Redding Electric Utility's FY23-24 Financial Report)
CITY OF REDDING
REPORT TO THE CITY COUNCIL
Recommendation
Approve the following actions:
(1) Accept the City of Redding’s Fiscal Year 2023-24 and 2024-25 Mid-Cycle Budget Report;
(2) Adopt Resolution approving and adopting the 51st Amendment to City Budget Resolution No. 2023-060 increasing appropriations by $7,565,380 for Fiscal Year 2023- 24 and increasing appropriations by $4,853,450 for Fiscal Year 2024-25; and (3) Approve City Manager to execute change order for contract with BerryDunn LLC for project and change management services.
Fiscal Impact
The recommended changes to the General Fund will not meet the City Council (Council) directive to maintain a ten percent reserve in the General Fund in future years. Staff is working towards addressing expenditure reductions to ensure the General Fund 10 percent required reserve is maintained in all years. It is anticipated that final decisions regarding the reductions will be accomplished with the adoption of the next budget in June of 2025. 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, request additional information or provide staff alternate direction.
MEETING DATE: September 17, 2024
ITEM NO. 9.10(a)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 9.10(a)--Consider City of Redding Mid-Cycle Budget Report and associated Resolution.
Greg Robinett, Director of
Finance/City Treasurer
Packet Pg. 426
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 2 Background/Analysis
The City of Redding (City) expended $111,888,805 from the General Fund through June 30, 2024. This level of expenditure represents 82.3 percent of total appropriations, and is $24,051,025 or 17.7 percent below staff’s cash flow estimate of $135,939,830 through June 30, 2024. Below is a breakdown by department of expense compared to budget:
Actual Budget Variance Variance %
General Government 8,960,741 10,581,400 1,620,659 15.32% Non Dept, Mid town, Debt Service & Animal Reg 3,247,368 6,422,140 3,174,772 49.43% Development Services 5,617,162 6,798,640 1,181,478 17.38% PW 10,188,673 22,595,230 12,406,557 54.91%
Police 45,741,751 49,304,190 3,562,439 7.23%
Fire 30,064,873 29,854,670 (210,203) -0.70%
Parks 8,068,238 10,383,560 2,315,322 22.30%
Total 111,888,805 135,939,830 24,051,025 17.69%
General Fund revenue as of June 30, 2024, totals $96,588,194 which is $1,423,753 or 1.5 percent below staff’s cash flow projection of $98,011,947.
Actual Budget Variance
Variance
%
Operating Revenues $ 24 $ - $ 24 100.00%
Tax Revenues 70,584,775 71,504,190 (919,415) -1.29%
Licenses & Permits 2,105,839 2,391,380 (285,541) -11.94% Fines & Penalties 2,355,564 1,057,730 1,297,834 122.70% PILOT & Transfers 12,154,947 12,154,947 - 100.11%
Revenue from Other Government Agencies 2,962,096 3,731,210 (769,114) -20.61% Total Other Revenues 3,419,690 2,483,330 936,360 37.71% Charges for Current Services 2,195,133 3,822,370 (1,627,237) -42.57% Property Rental & Investment Income 810,126 866,790 (56,664) -6.54% Total $96,588,194 $98,011,947 $(1,423,753) -1.45%
Below is a breakdown of the tax revenues through June 30, 2024. Tax revenues are the primary revenue source which fund General Fund operations.
Actual Budget Variance Variance %
Property Taxes $28,392,096 $26,847,010 $1,545,086 5.76% Sales Tax 30,752,903 32,121,180 (1,368,277) -4.26%
TOT 7,210,213 7,831,000 (620,787) -7.93%
Cannabis 1,629,756 2,095,000 (465,244) -22.21%
Other Taxes 2,599,807 2,610,000 (10,193) -0.39%
Total $70,584,775 $71,504,190 $ (919,415) -1.29%
In the attached budget resolution staff is recommending adjustments to all of the major tax Packet Pg. 427
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 3 revenues for Fiscal Year (FY) 2023-24 by the amounts noted above. These amounts multiplied by the Council approved percentage increases for FY 2024-25 will produce the adjustments for FY 2024-25. The chart below provides a breakdown of the adjustments for the 2023-24 and 2024-25 biennial budget cycle. The subsequent years of the Ten-Year Plan are impacted by these adjustments and are discussed in the Ten-Year Plan section of the report. 2023-24 2024-25
Sales Tax (1,368) (1,402)
Property Tax 1,545 1,592
TOT (621) (646)
Cannabis (465) (474)
Revenue Adjustments
General Fund Reserves
Through June 30, 2024, the General Fund Cash Balance was $20,100,280. This was adjusted for estimated cash transfers from the Gas Tax funds to offset the eligible costs incurred and paid from the General Fund. Staff is in the process of completing the annual audit for Fiscal Year ending June 30, 2024. After completion of the annual audit, staff will have a final adjusted cash number for use in the Ten-Year Plan. The audited cash number will be adjusted by any required uses of the funds, i.e. American Rescue Plan Act (ARPA) unspent funds, encumbered funds, etc.
These will reduce available cash for use in the Ten-Year Plan.
Ten-Year Plan
The attached Ten-Year Plan reflects the changes approved by Council since the adoption of the budget and the recommended adjustments in this staff report. The updated Ten-Year Plan includes all completed union negotiated agreements that have been finalized. Additionally, staff is adjusting revenue assumptions related to Sales Tax. Staff is recommending utilizing a more conservative approach and reducing the 4 percent increases previously approved by Council in FY 2025-26, 2026-27, & 2028-29 to 2.5 percent increases. By adjusting these revenue assumptions, it places the current Ten-Year Plan as a moderately conservative approach.
On May 21, 2024, staff presented recommended changes to Council including the recommended reduction of positions in Police, Fire, City Attorney, City Clerk, Development Services and other miscellaneous operating expense reductions. The Ten-Year Plan includes these reductions which amount to approximately $4.5 million per year.
As a result of these changes and the effects of having an adopted budget with a structural deficit, the General Fund Ten-Year Plan falls below the 10 percent reserve in FY 2024-25. As a result of the declining tax revenues and increased cost pressures staff is still working on addressing the remaining impacts of the structural budget shortfall. Staff will begin developing the next biennial budget beginning in October 2024. This will lead to Council Budget Workshops beginning in early 2025 and extending through the spring. As part of the Biennial Budget development staff will bring a balanced budget to Council. This will require additional reductions in expenditures and associated services or increased revenues to help fund the required costs of the current service levels.
General Fund Overtime
Packet Pg. 428
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 4 The City’s General Fund overtime expense totals $7,123,840 through June 30, 2024. This is $3,322,220 above staff’s cash flow estimate of $3,801,620. 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 June 30, 2024 of $4,960,599 compared to a total overtime budget of $2,228,620;
• The Police Department had overtime expenses through June 30, 2024 of $1,902,879 compared to a total overtime budget of $1,489,000; • The Community Services Department had overtime expenses through June 30, 2024 of $120,611 compared to a total overtime budget of $0; • The Public Works Department had overtime expenses through June 30, 2024 of $109,620 compared to a total overtime budget of $70,000; and • All other General Fund Departments had overtime expenses through June 30, 2024 of $30,134 compared to an overtime budget of $14,000.
Although the aforementioned expenses are 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. The only exception to the above is the Fire Department and their budget request is associated to raises provided after the adoption of the budget.
Budget Requests
Department FY 2023-24 FY 2024-25
City Council 19,500 4,850
City Manager 990 7,930
City Clerk 7,340
City Attorney 80 7,480
Animal Regulation 8,400
Finance 22,960
Personnel 5,970
Non-Departmental 19,070
Development Services 29,710 61,510
Police 336,100 211,290
Fire 3,525,010 122,380
Community Services 67,550 107,660
Public Works 882,140 154,910
Total 4,869,480 733,350
General Fund
The above table outlines the requests for General Fund budget modifications. In 2023-24 the largest request is for Fire, due to International Association of Firefighters (IAFF) negotiations that resulted in personnel increases in July 2023 and January 2024. Police requests of $336k are largely due to payouts for retirements. Public works request of $882k results from a reduction in the engineering indirect cost rate from 125% at budget to 87% actual. Requests in 2024-25 include additional travel costs for Council members, additional fuel costs for RPD, $106k for Public Works sidewalk repair contract increase, and Development Services software costs of $22k.
Packet Pg. 429
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 5 Increases to allocations of $444,070 and $25,020 were made in 2023-24 to increase revenue for internal service funds, Fleet Services and GIS, causing expenditure increases across most departments. Additional allocations of $525k for Building Maintenance, $484k for Fleet Services, and $42k for Records Management were made in 2024-25 to increase revenue, causing expenditure increases across most departments.
Department FY 2023-24 FY 2024-25
Airports 20,010 11,730
Convention Center 2,420
Water 20,930 37,690
Wastewater 14,510 46,350
Storm Drain 6,480 4,020
Solid Waste 235,300 1,050,870
Electric 48,760 350,150
Total 345,990 1,503,230
Enterprise Funds
Redding Airports is requesting budget modifications of $16,140 in 2023-24 related to personnel costs for the Interim Airports Manager. All additional 2023-24 requests are related to additional allocations of $444,070 and $25,020 to increase revenue for internal service funds, fleet services and GIS. In 2024-25 Solid Waste is requesting $315k for increased expenses in utility costs, $22k for cost of phones and computer hardware for each truck, and $230k for a new transfer truck. Redding Electric Utility (REU) is requesting budget modifications of $155k in 2024-25 due to insurance premiums increasing from original estimates. REU is also requesting $60k in 2024-25 for additional training software required per NERC for T&D Operators. Additional 2024-25 requests are related to additional allocations of $525k for Building Maintenance, $484k for Fleet Services, and $42k for Records Management internal service funds.
Department FY 2023-24 FY 2024-25
Building Maintenance 185,750 527,970
Information Technologies 91,720 127,940
GIS 70,420 2,410
Fleet 445,310 405,830
Records 93,210
Employer Services 431,730
ET/USA 5,380 11,320
RMU Administration 62,530 10,810
Communications 40 7,490
Reprographics 580 5,290
Volunteer Services 990
Risk Management 1,041,810 1,402,670
Total 2,335,270 2,595,930
Internal Service Funds
Information Technologies is requesting $91,720 and $127,940 in 2023-24 and 2024-25. Of that, $91,500 and $50,000 relate to increased personnel costs due to an increase in personnel charges associated to the Enterprise Resource Planning (ERP) implementation. Additionally, the action requested by Council requests an increase to the BerryDunn contract for Project Management Packet Pg. 430
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 6 associated to the ERP and allowing the City Manager to execute the change order. The remaining amounts not noted are due to increases in fixed charge expenditures from increases to other internal service fund allocations.
GIS is requesting an additional $70,420 in 2023-24 due to an increase in personnel charges and costs associated to an increased contract charge related to NearMap. $2,410 is requested in 2024- 25 due to increase fixed charge expenditures from increases to other internal service fund allocations.
Redding Municipal Utility Admin has requested $62,530 in 2023-24 and $10,810 in 2024-25. Of that, $61,240 in 2023-24 is related to personnel charges due to unbudgeted pay raises. The remaining amounts not noted are due to increases in fixed charge expenditures from increases to other internal service fund allocations.
Building maintenance is requesting $185,750 in 2023-24 and $527,970 in 2024-25. Of that, $183,440 and $361,210 are related to the janitorial services contract, which was completed after the 2023-25 budget cycle. The remaining amounts not noted are due to increases in fixed charge expenditures from increases to other internal service fund allocations. Due to insufficient cash flow for building maintenance, $525,310 is being requested as an additional allocation, which increases fixed charge expenditures citywide.
Fleet is requesting $445,310 in 2023-24 and $405,830 in 2024-25. $444,070 and $366,170 are due to additional costs in vehicle repair and maintenance, respectively. In 2024-25, $10,500 is requested for subscriptions required as a part of the new 2024 Clean Truck Act and Driving School training for two employees, which was not included during 2023-25 biennial budget. The remaining amounts not noted are due to increases in fixed charge expenditures from increases to other internal service fund allocations. Due to insufficient cash flow for fleet services, $444,070 in 2023-24 and $484k for 2024-25 are being requested as an additional allocation, which increases fixed charge expenditures citywide.
Records is requesting $93,210 in 2024-25. Of that, $20,000 is for Netfile and Carahsoft contracts which were underbudgeted during the 2023-25 biennial budget cycle, and $71,000 for the replacement of the current agenda management system (IQM2) which is anticipated to update during the second half of 2024-25. The remaining amounts not noted are due to increases in fixed charge expenditures from increases to other internal service fund allocations. Due to insufficient cash flow for records management, $42,240 is being requested as an additional allocation, which increases fixed charge expenditures citywide.
Risk Management is requesting $1,041,810 in 2023-24 increase in insurance premium cost, and an increase in actual claim expenses during the year. Due to this, $1,402,670 is being requested in 2024-25 respectively. The remaining amount in 2024-25 not noted is due to increases in fixed charge expenditures from increases to other internal service fund allocations.
Employer Services is requesting $431,730 in 2023-24 related to the increase in across all insurance premiums.
ET/USA is requesting $5,380 in 2023-24 and $11,320 in 2024-25 due to increases in fixed charge expenditures caused by increases to other internal service fund allocations.
Communications is requesting $40 in 2023-24 and $7,490 in 2024-25 due to increases in fixed Packet Pg. 431
Report to Redding City Council September 12, 2024
Re: 9.10(a)--City of Redding Mid-Cycle Budget Review Page 7 charge expenditures caused by increases to other internal service fund allocations.
Reprographics is requesting $580 in 2023-24 and $5,290 in 2024-25 due to increases in fixed charge expenditures caused by increases to other internal service fund allocations.
Volunteer Services is requesting $990 in 2024-25 due to increases in fixed charge expenditures caused by increases to other internal service fund allocations.
Department FY 2023-24 FY 2024-25
RABA 120 260
Successor Housing Agency 280 1,150
Housing Authority 390 5,200
Parking 13,740 670
Housing & Community Development 110 3,420
Library 10,240
Total 14,640 20,940
Other Funds
Other fund requests are primarily due to additional allocations from internal service funds, as described above for both 2023-24 and 2024-25. There is one specific request from Parking for $13,740 related to an increase in cross charges and an increase in processed citations from the original projections for citation processing fees.
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.”
Attachments
^Resolution
Ten Year Plan 23-24 & 24-25 Updated June 2024
Packet Pg. 432
Resolution No. 2024 - ____
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING THAT Budget Resolution No. 2023-60 be and is hereby amended as follows:
Fiscal Year Ended 2024
Fund Division Description Increase Decrease
101 1001 City Council 19,500 -
101 1011 City Manager 990 -
101 1031 City Attorney 80 -
101 1061 Animal Regulation 8,400 -
101 1101 Permit Center 23,800 -
101 1111 Building Department 740 -
101 1121 Planning 4,990 -
101 1131 Code Enforcement 180 -
101 1401 Police - Administration 106,720 -
101 1402 Police - Field Operations 174,580 -
101 1403 Police - Investigations 54,800 -
101 1501 Fire - Administration 270 -
101 1502 Fire - Suppression 3,523,720 -
101 1503 Fire - Prevention 1,020 -
101 1601 Public Works - Engineering 870,920 -
101 1621 Streets - General and Administrative 11,220 -
101 1701 Community Services Administration 16,260 -
101 1711 Parks 15,450 -
101 1721 Recreation Programs 35,840 -
175 5201 Parking System - Operation 13,740 -
191 9171 CDBG RLF Programs and Administration 60 -
191 9181 HOME Program - Federal Grants 50 -
195 9103 RHA - Housing Choice Voucher Fund 80 -
195 9111 Successor Housing Agency 220 -
196 9103 RHA - Housing Choice Voucher Fund 310 -
196 9111 Successor Housing Agency 60 -
201 7101 Redding Regional Airport 20,010 -
211 3615 Field Services 3,460 -
211 8003 REU - Interdepartmental 50 -
211 8021 REU - Power Production 1,200 -
211 8061 REU - Operations Engineering 43,870 -
211 8075 REU - Customer Programs 180 -
221 6101 Water - General and Administration 5,030 -
221 6103 Water Treatment 8,440 -
221 6104 Water - System Operation and Maintenance 7,460 - 231 6301 Wastewater System - Administration 40 -
231 6302 Wastewater - Stillwater Treatment Plant 1,600 - 231 6304 Wastewater Collection Systems 10,600 -
231 6305 Wastewater Clear Creek Treatment Plant 1,870 - 231 6311 Wastewater - Industrial Pretreatment 400 -
241 6701 Storm Drain - General and Administration 6,480 - 251 6501 Solid Waste Administration 1,150 -
251 6502 Residential Garbage Collection 51,090 -
251 6503 Commercial Trash Collection 45,960 -
251 6504 Roll-Off Trash Collection 13,060 -
251 6505 Resource Recovery 80,470 -
251 6506 Hazardous Household Waste 180 -
251 6507 Transfer Station 31,620 -
251 6508 Solid Waste Roads and Sweeping 11,770 -
291 6901 Redding Area Bus Authority 120 -
311 3101 Information Technologies 91,720 -
315 3111 Geographic Information Services 70,420 -
317 3121 Communications - Radios 40 -
325 3201 Electrical Technicians 1,670 -
325 3211 USA Locates 3,710 -
325 3251 Redding Municipal Utility Administration 62,530 - 335 3351 Building Maintenance 185,750 -
345 3411 Reprographics 580 -
351 3501 Fleet 445,310 -
381 3801 Risk Liability & Insurance 1,041,810 -
399 3999 Employee Benefits Insurance 431,730 -
A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023-60 INCREASING APPROPRIATIONS BY $7,565,380 FOR FISCAL YEAR 2023-24 AND INCREASING APPROPRIATIONS BY $4,853,450 FOR FISCAL YEAR 2024-25.
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 433 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025
Fund Division Description Increase Decrease
101 1001 City Council 4,850 $ - $
101 1011 City Manager 7,930 -
101 1021 City Clerk 7,340 -
101 1031 City Attorney 7,480 -
101 1041 City Treasurer 5,570 -
101 1045 Finance 13,070 -
101 1048 Purchasing 4,320 -
101 1051 Personnel 5,970 -
101 1099 Non-Departmental 19,070 -
101 1101 Permit Center 12,230 -
101 1111 Building Department 12,760 -
101 1121 Planning 14,010 -
101 1131 Code Enforcement 22,510 -
101 1401 Police - Administration 7,140 -
101 1402 Police - Field Operations 166,750 -
101 1403 Police - Investigations 28,730 -
101 1404 Police - Services Division 8,670 -
101 1501 Fire - Administration 11,420 -
101 1502 Fire - Suppression 109,850 -
101 1503 Fire - Prevention 1,110 -
101 1601 Public Works - Engineering 29,350 -
101 1621 Streets - General and Administrative 19,290 -
101 1631 Streets - Capital 106,270 -
101 1701 Community Services Administration 4,170 -
101 1711 Parks 25,170 -
101 1721 Recreation Programs 78,320 -
175 5201 Parking System - Operation 670 -
181 5301 Library 10,240 -
191 9161 CDBG Programs and Administration 1,160 -
191 9171 CDBG RLF Programs and Administration 1,140 -
191 9181 HOME Program - Federal Grants 1,120 -
195 9111 Successor Housing Agency 1,150 -
196 9103 RHA - Housing Choice Voucher Fund 5,200 -
201 7101 Redding Regional Airport 11,730 -
206 7201 Convention Center 2,420 -
211 3605 Utility Customer Services 6,200 -
211 3615 Field Services 3,770 -
211 8003 REU - Interdepartmental 13,670 -
211 8005 REU - Administration 2,730 -
- -
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 434 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025 (Continued)
Fund Division Description Increase Decrease
211 8021 REU - Power Production 174,700 -
211 8061 REU - Operations Engineering 131,280 -
211 8075 REU - Customer Programs 7,650 -
211 8081 REU - Financial Services 5,410 -
221 6101 Water - General and Administration 11,120 -
221 6103 Water Treatment 9,190 -
221 6104 Water - System Operation and Maintenance 17,380 - 231 6301 Wastewater System - Administration 50 -
231 6302 Wastewater - Stillwater Treatment Plant 7,570 - 231 6304 Wastewater Collection Systems 20,890 -
231 6305 Wastewater Clear Creek Treatment Plant 17,010 - 231 6311 Wastewater - Industrial Pretreatment 830 -
231 6701 Storm Drain - General and Administration 190 - 241 6701 Storm Drain - General and Administration 3,830 - 251 6501 Solid Waste Administration 83,990 -
251 6502 Residential Garbage Collection 125,760 -
251 6503 Commercial Trash Collection 121,090 -
251 6504 Roll-Off Trash Collection 81,730 -
251 6505 Resource Recovery 93,190 -
251 6506 Hazardous Household Waste 190 -
251 6507 Transfer Station 531,960 -
251 6508 Solid Waste Roads and Sweeping 12,820 -
255 6591 West Central Landfill 140 -
291 6901 Redding Area Bus Authority 260 -
311 3101 Information Technologies 127,940 -
315 3111 Geographic Information Services 2,410 -
317 3121 Communications - Radios 4,230 -
325 3201 Electrical Technicians 4,550 -
325 3211 USA Locates 6,770 -
325 3251 Redding Municipal Utility Administration 10,810 - 331 3301 Public Relations, Marketing, & Communications - 3,260 335 3351 Building Maintenance 527,970 -
341 3401 Records Management 93,210 -
345 3411 Reprographics 5,290 -
351 3501 Fleet 405,830 -
361 3605 Utility Customer Services 4,680 -
365 3615 Field Services 60 -
381 3801 Risk Liability & Insurance 1,402,470 -
383 3831 Risk Worker's Compensation 200 -
393 3921 Volunteer Services 990 -
- -
THAT account titles and numbers requiring adjustments by this Resolution are as follows:
Fiscal Year Ended 2024
Decrease (Increase) Fund Balance Use of Funds Source of Funds 101 2910000 Beginning Balance $ 5,778,480 - $
175 2910000 Beginning Balance 13,740
191 2910000 Beginning Balance 110
195 2910000 Beginning Balance 300
196 2910000 Beginning Balance 370
201 2910000 Beginning Balance 20,010
211 2910000 Beginning Balance 48,760
221 2910000 Beginning Balance 20,930
231 2910000 Beginning Balance 14,510
241 2910000 Beginning Balance 6,480
251 2910000 Beginning Balance 235,300
291 2910000 Beginning Balance 120
311 2910000 Beginning Balance 91,720
315 2910000 Beginning Balance 45,400
317 2910000 Beginning Balance 40
325 2910000 Beginning Balance 67,910
335 2910000 Beginning Balance 185,750
345 2910000 Beginning Balance 580
351 2910000 Beginning Balance 1,240
381 2910000 Beginning Balance 1,041,810
399 2910000 Beginning Balance 431,730
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 435 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Increase (Decrease) in Revenues Use of Funds Source of Funds 101 1099 3213001 Sales Tax (1,368,000)
101 1099 3211010 Property Taxes 1,545,000
101 1099 3214001 Transient Occupancy Tax (621,000)
101 1099 3220020 Cannabis Tax (465,000)
315 3111 3191310 GIS Service Allocation 25,020
351 3501 3191100 Fleet Services Allocation 444,070
Expenditures Use of Funds Source of Funds
101 1001 4900150 Miscellaneous Pay 1,150
101 1001 4900170 Benefits 12,650
101 1001 5277502 Travel Council & Committees 5,700
101 1061 5047501 Animal Control 8,400
101 1101 5087501 Bank Service Fees 23,800
101 1401 4900111 Full Time Regular 70,280
101 1401 5037501 Professional Services & Consulting 36,000 101 1402 4900151 Miscellaneous Pay 38,960
101 1402 5077501 Vehicle Fuel & Lubricant 100,000
101 1403 4900151 Miscellaneous Pay 53,070
101 1502 4900111 Full Time Regular 3,474,880
101 1601 4900111 Full Time Regular 868,000
101 1701 4900161 Annual Pay Adjustment 14,310
101 1721 4900192 Temporary Contract Services 35,000
311 3101 4901963 Cross Charge From City Manager 91,500
315 3111 4900111 Full Time Regular 70,420
325 3251 4900173 Group Insurance Program 10,040
325 3251 4900174 Public Agency Retirement System Employer 51,200 335 3351 4600160 Personnel & Cross Charges 23,440
335 3351 5040061 Janitorial Services 160,000
351 3501 4900151 Miscellaneous Pay 18,340
351 3501 5082501 Vehicle Repair & Maintenance 425,730
381 3801 5052511 Liability Claims Expense - Planning 949,470 381 3801 5205001 Insurance Premiums 92,340
399 3999 5057501 Group Health Claims Expense 297,500
399 3999 5057503 Claims Cash Transfers 45,000
399 3999 5205001 Insurance Premiums 64,040
399 3999 5212501 Long Term Disability Insurance Premium 25,190 175 5201 4901978 Cross Charge From Streets Division 1,350 175 5201 5177501 Shasta County Surcharge 5,100
175 5201 5177521 Citation Processing Fees 7,290
201 7101 4901963 Cross Charge From City Manager 16,140
101 1011 5900151 Fixed Charge GIS 990
101 1031 5900151 Fixed Charge GIS 80
101 1111 5900151 Fixed Charge GIS 70
101 1121 5900151 Fixed Charge GIS 4,860
101 1402 5900151 Fixed Charge GIS 1,560
101 1502 5900151 Fixed Charge GIS 2,750
101 1601 5900151 Fixed Charge GIS 480
101 1621 5900151 Fixed Charge GIS 300
101 1701 5900151 Fixed Charge GIS 1,950
201 7101 5900151 Fixed Charge GIS 450
211 8003 8921721 Fixed Charge GIS 50
221 6101 5900151 Fixed Charge GIS 4,670
231 6304 5900151 Fixed Charge GIS 2,560
241 6701 5900151 Fixed Charge GIS 3,590
251 6502 5900151 Fixed Charge GIS 380
291 6901 5900151 Fixed Charge GIS 30
191 9171 5900151 Fixed Charge GIS 60
191 9181 5900151 Fixed Charge GIS 50
195 9103 5900151 Fixed Charge GIS 80
196 9111 5900151 Fixed Charge GIS 60
101 1131 5900081 Fixed Charge Fleet Maintenance 180
101 1111 5900081 Fixed Charge Fleet Maintenance 670
101 1121 5900081 Fixed Charge Fleet Maintenance 130
101 1401 5900081 Fixed Charge Fleet Maintenance 440
101 1402 5900081 Fixed Charge Fleet Maintenance 34,060
101 1403 5900081 Fixed Charge Fleet Maintenance 1,730
101 1501 5900081 Fixed Charge Fleet Maintenance 270
101 1502 5900081 Fixed Charge Fleet Maintenance 46,090
101 1503 5900081 Fixed Charge Fleet Maintenance 1,020
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 436 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2024 (Continued)
Expenditures (Continued) Use of Funds Source of Funds
101 1601 5900081 Fixed Charge Fleet Maintenance 2,440
101 1621 5900081 Fixed Charge Fleet Maintenance 10,920
101 1711 5900081 Fixed Charge Fleet Maintenance 15,450
101 1721 5900081 Fixed Charge Fleet Maintenance 840
201 7101 5900081 Fixed Charge Fleet Maintenance 3,420
211 8021 5900081 Fixed Charge Fleet Maintenance 1,200
211 8061 5900081 Fixed Charge Fleet Maintenance 43,870
211 8075 5900081 Fixed Charge Fleet Maintenance 180
211 3615 5900081 Fixed Charge Fleet Maintenance 3,460
221 6101 5900081 Fixed Charge Fleet Maintenance 360
221 6103 5900081 Fixed Charge Fleet Maintenance 8,440
221 6104 5900081 Fixed Charge Fleet Maintenance 7,460
231 6311 5900081 Fixed Charge Fleet Maintenance 400
231 6301 5900081 Fixed Charge Fleet Maintenance 40
231 6302 5900081 Fixed Charge Fleet Maintenance 1,600
231 6304 5900081 Fixed Charge Fleet Maintenance 8,040
231 6305 5900081 Fixed Charge Fleet Maintenance 1,870
241 6701 5900081 Fixed Charge Fleet Maintenance 2,890
251 6501 5900081 Fixed Charge Fleet Maintenance 1,150
251 6502 5900081 Fixed Charge Fleet Maintenance 50,710
251 6503 5900081 Fixed Charge Fleet Maintenance 45,960
251 6504 5900081 Fixed Charge Fleet Maintenance 13,060
251 6505 5900081 Fixed Charge Fleet Maintenance 80,470
251 6507 5900081 Fixed Charge Fleet Maintenance 31,620
251 6506 5900081 Fixed Charge Fleet Maintenance 180
251 6508 5900081 Fixed Charge Fleet Maintenance 11,770
311 3101 5900081 Fixed Charge Fleet Maintenance 220
351 3501 5900081 Fixed Charge Fleet Maintenance 1,240
335 3351 5900081 Fixed Charge Fleet Maintenance 2,310
325 3201 5900081 Fixed Charge Fleet Maintenance 1,670
325 3211 5900081 Fixed Charge Fleet Maintenance 3,710
325 3251 5900081 Fixed Charge Fleet Maintenance 1,290
317 3121 5900081 Fixed Charge Fleet Maintenance 40
345 3411 5900081 Fixed Charge Fleet Maintenance 580
291 6901 5900081 Fixed Charge Fleet Maintenance 90
196 9103 5900081 Fixed Charge Fleet Maintenance 310
195 9111 5900081 Fixed Charge Fleet Maintenance 220
$ 7,565,380 7,565,380 $
Fiscal Year Ended 2025
Decrease (Increase) Fund Balance Use of Funds Source of Funds 101 2910000 Beginning Balance - 1,663,350
175 2910000 Beginning Balance 670
181 2910000 Beginning Balance 10,240
191 2910000 Beginning Balance 3,420
195 2910000 Beginning Balance 1,150
196 2910000 Beginning Balance 5,200
201 2910000 Beginning Balance 11,730
206 2910000 Beginning Balance 2,420
211 2910000 Beginning Balance 345,410
221 2910000 Beginning Balance 37,690
231 2910000 Beginning Balance 46,540
241 2910000 Beginning Balance 3,830
251 2910000 Beginning Balance 1,050,730
255 2910000 Beginning Balance 140
291 2910000 Beginning Balance 260
311 2910000 Beginning Balance 127,940
315 2910000 Beginning Balance 2,410
317 2910000 Beginning Balance 4,230
325 2910000 Beginning Balance 22,130
331 2910000 Beginning Balance 3,260
335 2910000 Beginning Balance 2,660
341 2910000 Beginning Balance 50,970
345 2910000 Beginning Balance 5,290
351 2910000 Beginning Balance (78,100)
361 2910000 Beginning Balance 4,680
365 2910000 Beginning Balance 60
381 2910000 Beginning Balance 1,402,470
383 2910000 Beginning Balance 200
393 2910000 Beginning Balance 990
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 437 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025 (Continued)
Revenue Use of Funds Source of Funds
101 1099 3213001 Sales Tax (1,402,000)
101 1099 3211010 Property Taxes 1,592,000
101 1099 3214001 Transient Occupancy Tax (646,000)
101 1099 3220020 Cannabis Tax (474,000)
335 3351 3191600 Building Maintenance Allocation 525,310 351 3501 3191400 Records Management Allocation 483,930
341 3401 3191100 Fleet Services Allocation 42,240
Expenditures Use of Funds Source of Funds
101 1001 5277502 Travel Council & Committees 3,500
101 1101 5087501 Bank Service Fees 12,000
101 1131 5037501 Professional Services & Consulting 22,000 101 1402 5077501 Vehicle Fuel & Lubricant 100,000
101 1631 5152501 Sidewalk Repair Program 106,270
101 1721 4900125 Part Time Temporary 5,010
101 1721 4900192 Temporary Contract Services 40,000
311 3101 4901963 Cross Charge From City Manager 50,000
311 3101 7930010 Right-To-Use Subscription Based IT Agmts. (SBITAs) 62,700 335 3351 5040061 Janitorial Services 525,310
341 3401 5132501 Software 91,000
351 3501 5017501 Vehicle Accident Repair 13,000
351 3501 5082501 Vehicle Repair & Maintenance 366,170
351 3501 5165001 Books, Dues & Subscriptions 1,500
351 3501 5335001 Employee Training 9,000
381 3801 5052511 Liability Claims Expense - Planning 1,250,000 381 3801 5205001 Insurance Premiums 150,000
251 6501 5095001 Utility Expense 55,000
251 6501 5335001 Employee Training 7,500
251 6501 5337501 Computer Hardware Under $5000 5,000
251 6502 5095001 Utility Expense 60,000
251 6502 5110001 Communication Expense 10,500
251 6503 5095001 Utility Expense 70,000
251 6503 5110001 Communication Expense 1,000
251 6504 5095001 Utility Expense 65,000
251 6504 5110001 Communication Expense 2,500
251 6505 5110001 Communication Expense 5,500
251 6507 5095001 Utility Expense 65,000
251 6507 5110001 Communication Expense 2,500
251 6507 7600018 Large Trucks - Heavy Duty Over 1.5 Ton 230,000 251 6507 7800042 Wastewater - Structures & Improvements 200,000 211 8021 8924831 Property Insurance General 155,000
211 8061 8921061 Administrative & General - Training 60,000 101 1001 5900031 Fixed Charge Building Maintenance 1,210 101 1021 5900031 Fixed Charge Building Maintenance 6,930 101 1011 5900031 Fixed Charge Building Maintenance 6,300 101 1041 5900031 Fixed Charge Building Maintenance 5,250 101 1031 5900031 Fixed Charge Building Maintenance 6,670 101 1045 5900031 Fixed Charge Building Maintenance 9,250 101 1099 5900031 Fixed Charge Building Maintenance 19,070 101 1048 5900031 Fixed Charge Building Maintenance 4,040 101 1051 5900031 Fixed Charge Building Maintenance 5,150 101 1111 5900031 Fixed Charge Building Maintenance 11,560 101 1121 5900031 Fixed Charge Building Maintenance 13,450 315 3111 5900031 Fixed Charge Building Maintenance 2,260 101 1401 5900031 Fixed Charge Building Maintenance 5,730 51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 438 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025 (Continued)
Expenditures (Continued) Use of Funds Source of Funds
101 1402 5900031 Fixed Charge Building Maintenance 29,630 101 1403 5900031 Fixed Charge Building Maintenance 26,840 101 1404 5900031 Fixed Charge Building Maintenance 8,670 101 1501 5900031 Fixed Charge Building Maintenance 10,660 101 1502 5900031 Fixed Charge Building Maintenance 59,620 101 1601 5900031 Fixed Charge Building Maintenance 23,530 101 1621 5900031 Fixed Charge Building Maintenance 6,780 251 6501 5900031 Fixed Charge Building Maintenance 14,810 101 1711 5900031 Fixed Charge Building Maintenance 8,090 101 1721 5900031 Fixed Charge Building Maintenance 32,310 181 5301 5900031 Fixed Charge Building Maintenance 10,240 206 7201 5900031 Fixed Charge Building Maintenance 2,420 101 1701 5900031 Fixed Charge Building Maintenance 1,890 175 5201 5900031 Fixed Charge Building Maintenance 530
241 6701 5900031 Fixed Charge Building Maintenance 680
325 3201 5900031 Fixed Charge Building Maintenance 2,730 325 3211 5900031 Fixed Charge Building Maintenance 2,730 351 3501 5900031 Fixed Charge Building Maintenance 14,660 393 3921 5900031 Fixed Charge Building Maintenance 840
201 7101 5900031 Fixed Charge Building Maintenance 6,930 211 8005 5900031 Fixed Charge Building Maintenance 2,730 211 8021 5900031 Fixed Charge Building Maintenance 18,390 211 8061 5900031 Fixed Charge Building Maintenance 23,480 211 8075 5900031 Fixed Charge Building Maintenance 7,460 211 8081 5900031 Fixed Charge Building Maintenance 5,410 221 6101 5900031 Fixed Charge Building Maintenance 10,240 221 6104 5900031 Fixed Charge Building Maintenance 9,250 325 3251 5900031 Fixed Charge Building Maintenance 9,250 231 6302 5900031 Fixed Charge Building Maintenance 5,830 231 6304 5900031 Fixed Charge Building Maintenance 12,130 231 6305 5900031 Fixed Charge Building Maintenance 14,980 211 3605 5900031 Fixed Charge Building Maintenance 6,200 331 3301 5900031 Fixed Charge Building Maintenance 3,260 345 3411 5900031 Fixed Charge Building Maintenance 4,520 341 3401 5900031 Fixed Charge Building Maintenance 2,210 311 3101 5900031 Fixed Charge Building Maintenance 14,760 381 3801 5900031 Fixed Charge Building Maintenance 2,470 317 3121 5900031 Fixed Charge Building Maintenance 4,040 196 9103 5900031 Fixed Charge Building Maintenance 3,940 195 9111 5900031 Fixed Charge Building Maintenance 790
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 439 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025 (Continued)
Expenditures (Continued) Use of Funds Source of Funds
191 9161 5900031 Fixed Charge Building Maintenance 740
191 9171 5900031 Fixed Charge Building Maintenance 890
191 9181 5900031 Fixed Charge Building Maintenance 890
101 1131 5900081 Fixed Charge Fleet Maintenance 190
101 1111 5900081 Fixed Charge Fleet Maintenance 730
101 1121 5900081 Fixed Charge Fleet Maintenance 150
101 1401 5900081 Fixed Charge Fleet Maintenance 480
101 1402 5900081 Fixed Charge Fleet Maintenance 37,120
101 1403 5900081 Fixed Charge Fleet Maintenance 1,890
101 1501 5900081 Fixed Charge Fleet Maintenance 290
101 1502 5900081 Fixed Charge Fleet Maintenance 50,230
101 1503 5900081 Fixed Charge Fleet Maintenance 1,110
101 1601 5900081 Fixed Charge Fleet Maintenance 2,660
101 1621 5900081 Fixed Charge Fleet Maintenance 11,900
101 1711 5900081 Fixed Charge Fleet Maintenance 16,840
101 1721 5900081 Fixed Charge Fleet Maintenance 920
201 7101 5900081 Fixed Charge Fleet Maintenance 3,730
211 8021 5900081 Fixed Charge Fleet Maintenance 1,310
211 8061 5900081 Fixed Charge Fleet Maintenance 47,800
211 8075 5900081 Fixed Charge Fleet Maintenance 190
211 3615 5900081 Fixed Charge Fleet Maintenance 3,770
221 6101 5900081 Fixed Charge Fleet Maintenance 390
221 6103 5900081 Fixed Charge Fleet Maintenance 9,190
221 6104 5900081 Fixed Charge Fleet Maintenance 8,130
231 6311 5900081 Fixed Charge Fleet Maintenance 440
231 6301 5900081 Fixed Charge Fleet Maintenance 50
231 6302 5900081 Fixed Charge Fleet Maintenance 1,740
231 6304 5900081 Fixed Charge Fleet Maintenance 8,760
231 6305 5900081 Fixed Charge Fleet Maintenance 2,030
241 6701 5900081 Fixed Charge Fleet Maintenance 3,150
251 6501 5900081 Fixed Charge Fleet Maintenance 1,260
251 6502 5900081 Fixed Charge Fleet Maintenance 55,260
251 6503 5900081 Fixed Charge Fleet Maintenance 50,090
251 6504 5900081 Fixed Charge Fleet Maintenance 14,230
251 6505 5900081 Fixed Charge Fleet Maintenance 87,690
251 6507 5900081 Fixed Charge Fleet Maintenance 34,460
251 6506 5900081 Fixed Charge Fleet Maintenance 190
251 6508 5900081 Fixed Charge Fleet Maintenance 12,820
311 3101 5900081 Fixed Charge Fleet Maintenance 240
351 3501 5900081 Fixed Charge Fleet Maintenance 1,360
335 3351 5900081 Fixed Charge Fleet Maintenance 2,520
51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 440 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2024 - ____
Fiscal Year Ended 2025 (Continued)
Expenditures (Continued) Use of Funds Source of Funds
325 3201 5900081 Fixed Charge Fleet Maintenance 1,820
325 3211 5900081 Fixed Charge Fleet Maintenance 4,040
325 3251 5900081 Fixed Charge Fleet Maintenance 1,400
317 3121 5900081 Fixed Charge Fleet Maintenance 50
345 3411 5900081 Fixed Charge Fleet Maintenance 630
291 6901 5900081 Fixed Charge Fleet Maintenance 100
196 9103 5900081 Fixed Charge Fleet Maintenance 340
195 9111 5900081 Fixed Charge Fleet Maintenance 240
101 1001 5900101 Fixed Charge Records Management 140
101 1021 5900101 Fixed Charge Records Management 410
101 1011 5900101 Fixed Charge Records Management 1,630
101 1041 5900101 Fixed Charge Records Management 320
101 1031 5900101 Fixed Charge Records Management 810
101 1131 5900101 Fixed Charge Records Management 320
101 1045 5900101 Fixed Charge Records Management 3,820
101 1048 5900101 Fixed Charge Records Management 280
101 1051 5900101 Fixed Charge Records Management 820
101 1101 5900101 Fixed Charge Records Management 230
101 1111 5900101 Fixed Charge Records Management 470
101 1121 5900101 Fixed Charge Records Management 410
101 1401 5900101 Fixed Charge Records Management 930
101 1501 5900101 Fixed Charge Records Management 470
101 1601 5900101 Fixed Charge Records Management 3,160
101 1621 5900101 Fixed Charge Records Management 610
101 1711 5900101 Fixed Charge Records Management 240
101 1721 5900101 Fixed Charge Records Management 80
101 1701 5900101 Fixed Charge Records Management 2,280
175 5201 5900101 Fixed Charge Records Management 140
201 7101 5900101 Fixed Charge Records Management 1,070
211 8003 5900101 Fixed Charge Records Management 12,950 211 8003 5900101 Fixed Charge Records Management 320
211 8003 5900101 Fixed Charge Records Management 220
211 8003 5900101 Fixed Charge Records Management 180
361 3605 5900101 Fixed Charge Records Management 4,680
365 3615 5900101 Fixed Charge Records Management 60
221 6101 5900101 Fixed Charge Records Management 490
231 6311 5900101 Fixed Charge Records Management 390
231 6701 5900101 Fixed Charge Records Management 190
255 6591 5900101 Fixed Charge Records Management 140
251 6501 5900101 Fixed Charge Records Management 420
311 3101 5900101 Fixed Charge Records Management 240
351 3501 5900101 Fixed Charge Records Management 140
335 3351 5900101 Fixed Charge Records Management 140
325 3251 5900101 Fixed Charge Records Management 160
315 3111 5900101 Fixed Charge Records Management 150
317 3121 5900101 Fixed Charge Records Management 140
345 3411 5900101 Fixed Charge Records Management 140
393 3921 5900101 Fixed Charge Records Management 150
383 3831 5900101 Fixed Charge Records Management 200
291 6901 5900101 Fixed Charge Records Management 160
191 9161 5900101 Fixed Charge Records Management 420
191 9171 5900101 Fixed Charge Records Management 250
191 9181 5900101 Fixed Charge Records Management 230
196 9103 5900101 Fixed Charge Records Management 920
195 9111 5900101 Fixed Charge Records Management 120
4,853,450 4,853,450
THAT the purpose is to increase appropriations by $7,565,380 for fiscal year 2023-2024 and increase appropriations by $4,853,450 for fiscal year 2024-25.
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 ____________, 2024 and was duly adopted at said meeting by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAIN: COUNCIL MEMBERS:
TENESSA AUDETTE, Mayor
ATTEST: FORM APPROVAL:
SHARLENE TIPTON, City Clerk CHRISTIAN CURTIS, City Attorney 51st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Packet Pg. 441 Attachment: ^Resolution (9.10(a)--City of Redding Mid-Cycle Budget Review) Amended Amended
23-24 24-25 2025-26 2026-27 2027-28 2028-29
Beginning Cash Balance 21,000 13,307 7,990 2,671 (1,562) (6,519) Revenues 97,238 98,906 101,381 103,101 106,167 109,323
Net Transfers 7,237 7,019 7,529 7,955 8,194 8,440
Total Revenues 104,474 105,924 108,911 111,057 114,361 117,762 Personnel Costs (75,070) (79,059) (83,649) (84,435) (87,552) (90,105) Operating Costs (29,900) (25,239) (23,099) (23,814) (24,551) (25,311) Capital Outlay (7,107) (7,000) (7,210) (7,427) (7,650) (7,879) Debt Service (2,118) (1,957) (1,965) (1,318) (1,314) (1,313) Savings 2,028 2,015 1,694 1,703 1,749 1,796
Net Expenditures (112,167) (111,241) (114,230) (115,290) (119,318) (122,813) Ending Cash Balance 13,307 7,990 2,671 (1,562) (6,519) (11,569) Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 11.9% 7.2% 2.3% -1.4% -5.5% -9.4%
Projected Personnel Percentage 65.7% 69.8% 72.2% 72.2% 72.3% 72.3% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Adopted September 17, 2024
Fiscal Year Ending 2024 & 2025
Packet Pg. 442 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review) 2029-30 2030-31 2031-32 2032-33 2033-34
Projected Cash Balance (11,569) (16,447) (20,580) (23,187) (24,832) Projected Revenues 112,578 115,938 119,412 123,012 126,735 Projected Net Transfers 8,693 8,954 9,222 9,499 9,784
Total Projected Revenues 121,271 124,891 128,634 132,511 136,519 Projected Personnel Costs (92,476) (94,356) (95,542) (97,393) (98,819) Projected Operating Costs (26,094) (26,902) (27,734) (28,592) (29,476) Projected Operating Costs (8,115) (8,359) (8,610) (8,868) (9,134) Projected Debt Service (1,310) (1,309) (1,311) (1,315) (1,132) Projected Savings 1,848 1,901 1,955 2,011 2,069
Net Projected Expenditures (126,148) (129,025) (131,241) (134,156) (136,491) Projected Ending Cash (16,447) (20,580) (23,187) (24,832) (24,804) Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures -13.0% -16.0% -17.7% -18.5% -18.2%
Projected Personnel Percentage 72.2% 72.1% 71.7% 71.5% 71.3% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Adopted September 17, 2024
Fiscal Year Ending 2024 & 2025
Packet Pg. 443 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review) Amended Amended
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Sales Tax 30,753 31,522 32,310 33,118 33,946 34,795
Property Tax 28,392 29,244 30,121 31,025 31,956 32,914
TOT 7,210 7,498 7,798 8,110 8,434 8,772
Cannabis Tax 1,630 1,671 1,738 1,807 1,880 1,955
Other Taxes 2,610 2,610 2,714 2,823 2,936 3,053
Licenses & Permits 2,391 2,532 2,633 2,739 2,848 2,962
Fines & Penalties 542 542 563 586 609 633
Other Government 2,625 2,729 2,360 1,153 1,188 1,223
Redding Rancheria 124 127 131 135 139 143
Internal Departments 14,248 13,675 14,086 14,508 14,943 15,392 Service Charges 3,436 3,606 3,750 3,900 4,056 4,219
Other Revenue 2,409 2,416 2,488 2,563 2,640 2,719
Use of Money & Property 742 609 609 609 609 609
Interest 125 125 80 27 (16) (65)
Subtotal 98,906 97,238 101,381 103,101 106,167 109,323
Transfers In:
Gas Taxes 10,675 10,573 10,891 11,217 11,554 11,901
Debt Service - - - - - -
Other Transfers In 523 523 538 554 571 588
Total Transfers In 11,096 11,197 11,429 11,772 12,125 12,489 Transfers Out:
CVB & Convention Center (1,033) (1,035) (1,066) (1,098) (1,131) (1,165) Parking - - - - - -
Library (994) (1,024) (1,055) (1,086) (1,119) (1,153)
Rolling Stock (1,005) (1,080) (812) (637) (656) (676)
Other Equipment (395) (395) (407) (419) (432) (445)
Internal Advances - - - - - -
Other Transfers Out (533) (543) (559) (576) (594) (611) Total Transfers Out (4,077) (3,960) (3,900) (3,816) (3,931) (4,049) Net Transfers 7,019 7,237 7,529 7,955 8,194 8,440
Total Revenues 104,474 105,924 108,911 111,057 114,361 117,762 Revenue Assumptions
Sales Tax 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 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 2024 & 2025
Packet Pg. 444 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review) 2029-30 2030-31 2031-32 2032-33 2033-34
Sales Tax 35,664 36,556 37,470 38,407 39,367
Property Tax 33,902 34,919 35,966 37,045 38,157
TOT 9,122 9,487 9,867 10,262 10,672
Cannabis Tax 2,033 2,114 2,199 2,287 2,378
Other Taxes 3,175 3,302 3,435 3,572 3,715
Licenses & Permits 3,081 3,204 3,332 3,465 3,604
Fines & Penalties 659 685 713 741 771
Other Government 1,260 1,298 1,337 1,377 1,418
Redding Rancheria 147 151 156 161 165
Internal Departments 15,854 16,329 16,819 17,324 17,843 Service Charges 4,387 4,563 4,745 4,935 5,133
Other Revenue 2,800 2,884 2,971 3,060 3,152
Use of Money & Property 609 609 609 609 609
Interest (116) (164) (206) (232) (248)
Subtotal 112,578 115,938 119,412 123,012 126,735
Transfers In:
Gas Taxes 12,258 12,625 13,004 13,394 13,796
Debt Service - - - - -
Other Transfers In 606 624 643 662 682
Total Transfers In 12,863 13,249 13,647 14,056 14,478
Transfers Out:
CVB & Convention Center (1,200) (1,236) (1,273) (1,311) (1,350) Parking - - - - -
Library (1,187) (1,223) (1,259) (1,297) (1,336)
Rolling Stock (696) (717) (738) (760) (783)
Other Equipment (458) (472) (486) (500) (515)
Internal Advances - - - - -
Other Transfers Out (630) (649) (668) (688) (709)
Total Transfers Out (4,170) (4,295) (4,424) (4,557) (4,694) Net Transfers 8,954 8,693 9,222 9,499 9,784
Total Revenues 121,271 124,891 128,634 132,511 136,519
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 2024 & 2025
Packet Pg. 445 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review) Amended Amended
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Safety UAL Payments 13,838 14,479 15,713 16,053
Misc UAL Payments 4,425 4,725 4,947 5,432
PARS UAL Payments 96 96 96 96
Police
Personnel 33,493 34,790 30,867 30,563 31,337 32,148
Operating 8,889 8,643 8,902 9,169 9,444 9,728
Capital Outlay/Project 182 72 74 76 78 80
Subtotal 43,505 42,563 39,843 39,808 40,859 41,956
Fire
Personnel 21,234 22,004 20,798 20,591 21,108 21,652
Operating 8,898 5,769 5,942 6,120 6,304 6,493
Capital Outlay/Project - 45 46 48 49 51
Subtotal 27,818 30,132 26,787 26,759 27,461 28,196
Transportation & Engineering
Personnel 3,630 2,737 709 720 732 743
Operating 4,275 4,203 4,329 4,459 4,593 4,731
Capital Outlay/Project 6,621 6,621 6,820 7,024 7,235 7,452 Subtotal 13,561 14,526 11,858 12,204 12,560 12,925
Parks & Recreation
Personnel 4,885 4,958 4,122 4,235 4,353 4,472
Operating 3,146 3,242 3,540 3,646 3,755 3,868
Capital Outlay/Project 135 94 96 99 102 105
Subtotal 8,293 8,166 7,758 7,980 8,210 8,445
Development Services
Personnel 5,153 5,092 3,710 3,808 3,911 4,014
Operating 1,155 1,184 1,220 1,257 1,294 1,333
Capital Outlay/Project - - - - - -
Subtotal 6,276 6,308 4,930 5,064 5,205 5,347
General Government & Other
Personnel 6,675 6,603 5,084 5,217 5,355 5,495
Operating 3,537 3,510 3,615 3,723 3,835 3,950
Capital Outlay/Project 169 169 174 180 185 191
Debt Service 2,118 1,957 1,965 1,318 1,314 1,313
Subtotal 12,239 12,500 10,839 10,438 10,689 10,949
Add Back Personnel - 2,875 - - - -
Add Back O&M - (1,312) (4,449) (4,560) (4,674) (4,791)
- -
Projected Savings (2,028) (2,015) (1,694) (1,703) (1,749) (1,796) Total Expenditures 112,167 111,241 114,230 115,290 119,318 122,813 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%
Fiscal Year Ending 2024 & 2025
Fiscal Year Ended
Required Revenue or
Expenditure Adjustments
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Packet Pg. 446 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review) 2029-30 2030-31 2031-32 2032-33 2033-34
Safety UAL Payments 16,403 16,193 15,525 15,309 14,884
Misc UAL Payments 5,545 5,661 5,498 5,479 5,195
PARS UAL Payments 96 96 96 96 96
Police
Personnel 33,042 33,964 34,909 35,883 36,882
Operating 10,020 10,320 10,630 10,949 11,277
Capital Outlay/Project 83 85 88 91 93
Subtotal 44,369 43,145 45,627 46,922 48,253
Fire
Personnel 22,255 22,875 23,512 24,167 24,840
Operating 6,688 6,888 7,095 7,308 7,527
Capital Outlay/Project 52 54 55 57 59
Subtotal 29,817 28,995 30,663 31,532 32,426
Transportation & Engineering
Personnel 762 787 809 835 858
Operating 4,872 5,019 5,169 5,324 5,484
Capital Outlay/Project 7,676 7,906 8,143 8,387 8,639
Subtotal 13,711 13,310 14,121 14,546 14,981
Parks & Recreation
Personnel 4,600 4,733 4,869 5,009 5,153
Operating 3,984 4,103 4,226 4,353 4,484
Capital Outlay/Project 108 112 115 118 122
Subtotal 8,948 8,692 9,210 9,481 9,759
Development Services
Personnel 4,126 4,242 4,360 4,482 4,607
Operating 1,373 1,414 1,457 1,500 1,545
Capital Outlay/Project - - - - -
Subtotal 5,656 5,499 5,816 5,982 6,153
General Government & Other
Personnel 5,646 5,805 5,965 6,133 6,303
Operating 4,069 4,191 4,316 4,446 4,579
Capital Outlay/Project 196 202 208 215 221
Debt Service 1,310 1,309 1,311 1,315 1,132
Subtotal 11,507 11,221 11,801 12,108 12,235
Add Back Personnel
Add Back O&M (4,911) (5,034) (5,159) (5,288) (5,421)
- - - - -
Projected Savings (1,848) (1,901) (1,955) (2,011) (2,069) Total Expenditures 126,148 129,025 131,241 134,156 136,491 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%
Fiscal Year Ending 2024 & 2025
Fiscal Year Ended
Required Revenue or
Expenditure Adjustments
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Packet Pg. 447 Attachment: Ten Year Plan 23-24 & 24-25 Updated June 2024 (9.10(a)--City of Redding Mid-Cycle Budget Review)