Agenda Packet — Redding City Council, June 17, 2025 (part 3 of 4)

Packet Pg. 773
Attachment: ^Notice of Exemption (4.11(g)--Award Bid Negotiation No. 5593 Cape Seal 2025 Project)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize and approve the following:
(1) Adopt a new Workplace Violence Prevention Plan (WVPP) that will be incorporated into the City of Redding’s Injury and Illness Prevention Plan (IIPP) in accordance with Senate Bill 533; and
(2) Approve revisions to the City of Redding Modified Duty/Alternate Work Policy.

Fiscal Impact
There is no fiscal impact for approving the proposed Workplace Violence Prevention Plan (WVPP) or Modified Duty/Alternate Work Policy.

Alternative Action
The City Council could decline to approve the proposed policies or provide alternate direction to staff.

Background/Analysis
Senate Bill 553 was signed into law on September 30, 2023, requiring California employers to implement a compliant written WVPP. The attached WVPP incorporates information required to be included pursuant to SB 553 and will replace the City’s existing Workplace Violence Policy.

The WVPP will be incorporated into the City’s Injury and Illness Prevention Plan (IIPP) and posted on the City’s Intranet.

The revisions to the Modified Duty/Alternate Work Policy expand the policy to provide guidance on non-industrial light duty requests as well as allow modified or duty work assignments to be extended beyond 180 days in extenuating circumstances when there is compelling evidence that an employee will be able to return to full duty within the next 60 days. The policy will be become part of the Personnel Policies and Procedures Manual and posted on the City’s Intranet under Personnel Policies.

MEETING DATE: June 17, 2025
ITEM NO. 4.15(a)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.15(a)--Approval of Workplace Violence Prevention Plan and updates to Modified Duty/Alternate Work Policy
Kari Kibler, Personnel
Director
Packet Pg. 774
Report to Redding City Council June 11, 2025
Re: 4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Work Policy Page 2
The proposed policies have been shared with all City of Redding Bargaining Units.

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
• Government of the 21st Century – “Be relevant and proactive to the opportunities and challenges of today’s residents and workforce. Anticipate the future to make better decisions today.”
Attachments
^Final_Modified Duty Policy - strikeout version
^Final_Workplace Violence Prevention Plan
Packet Pg. 775

CITY OF REDDING, CALIFORNIA

PERSONNEL POLICIES AND PROCEDURES

SUBJECT
Modified Duty/Alternate Work Policy

EFFECTIVE
DATE
PAGE
1/1/1999 1
Personnel Director ____________________________ City Manager ________________________________ Policy
It is the policy of the City of Redding to provide modified duty or alternate work assignments on a temporary basis to employees recovering from a work-related illness or injury. This same benefit may be extended for a non-work relatedwork-related illness or injury when such work is available and medical approval has been granted by the physician. The intent of this policy is to provide a work assignment consistent with the employee's physical or mental capabilities during the recuperation period prior to returning to full duty status.

Modified duty or alternate work may be provided or may not be provided solely at the option of the City and in the City's sole discretion, after consideration of existing memoranda of understanding and/or other policies of the City. The provision of modified duty/alternate work on a temporary basis through this policy is not intended as a means of reasonably accommodating an employee under the terms of the Americans with Disabilities Act or as a means of fulfilling the City's obligation to provide vocational rehabilitation under Labor Code 139.5. Requests for accommodation or vocational rehabilitation should follow the separate policies and/or processes specific to those areas.

Definitions
An "alternate duty" assignment is one in which an employee's work restrictions can be temporarily accommodated in a job classification other than the employee's assigned classification.

A "modified duty" assignment is one in which an employee's work restrictions can be temporarily accommodated within his/her job classification.
"Physician" refers to the employee's treating physician or other physician acceptable to the City.

Scope of the Policy
Modified duty or alternate work assignments are intended to be temporary in nature and provided to employees only during their recuperation. Nothing in this policy is intended to imply that an employee has a right to such assignments, nor is there a guarantee of permanent continued employment with the City.

In no case shall such assignments be provided after the employee becomes permanent and stationary, i.e., has reached a point of maximum improvement, and is permanently precluded from the essential functions of his/her job classification, or when the physician certifies during the period of temporary disability that the employee will be unable to perform the essential functions of his/her job classification on a permanent basis.

Packet Pg. 776 Attachment: ^Final_Modified Duty Policy - strikeout version (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified

CITY OF REDDING, CALIFORNIA

PERSONNEL POLICIES AND PROCEDURES

SUBJECT
Modified Duty/Alternate Work Policy

EFFECTIVE
DATE
PAGE
1/1/1999 2
Duration of Modified Duty/Alternate Work Assignments
Modified duty or alternate work assignments shall be discontinued when the employee is released to perform full duties by the physician, or upon completion of the initial sixty (60) calendar days from the time the employee returns to work in the modified duty or alternate work assignment, whichever occurs first. Modified duty or alternate work assignments may be extended for additional thirty (30) calendar day periods, after review and approval by the Personnel Director, or his/her designees, in consultation with the City Attorney, as needed. Except as provided below, No no more than four (4) additional thirty (30) calendar day period extensions may be granted.

Under no circumstances shall Tthe total period of modified duty or alternate work assignments shall not normally extend beyond 180 calendar days.

In the event of compelling evidence that indicates an employee will be able to return to full duty within sixty (60) calendar days, the Personnel Director, or his/her designee, in consultation with the City Attorney, or his/her designee, may grant a final extension of the modified duty or alternate work assignments. In this rare situation, the total period of modified duty or alternate work assignments is limited to 240 calendar days.

Conditions for Modified Duty/Alternate Work Assignments While there is no guarantee by the City that such assignments can be provided to all employees, they may be provided when the following conditions are met:

A. The assignment fulfills a meaningful job function or functions within the limitations set by the physician.

B. The assignment does not create a new job but incorporates, supplements, or modifies a present position of a temporary basis. The assignment should fulfill, to the extent possible, the tasks and duties of the employee's regular job.

B.C. Assignments shall be initially considered in the department in which the employee was working when the medical restrictions were imposed by the physician. If no such assignment is available, the department director shall notify the Personnel Department, Packet Pg. 777 Attachment: ^Final_Modified Duty Policy - strikeout version (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified

CITY OF REDDING, CALIFORNIA

PERSONNEL POLICIES AND PROCEDURES

SUBJECT
Modified Duty/Alternate Work Policy

EFFECTIVE
DATE
PAGE
1/1/1999 3
which shall determine whether assignments are available in other departments of the City.

Assignments to other departments may be provided solely at the option of the City after consideration of relevant labor agreements, confidentially issues associated with the newly assigned position, as weill as the knowledge, skills and abilities of the employee, and with the consent of the Personnel Director and the department director receiving the employee.

C.D. The assignment can be performed in a manner that is cost effective, as determined by the department director.

D.E. Assignments shall be handled on a case-by case basis.

E.F. Employees shall be compensated at their regular pay rate. Any schedule change, as a result of providing alternative work/modified duty, will not result in an overtime pay requirement.

F.G. Based on the physician's written opinion, employees who have incurred a workrelated injury or illness shall be required to return to any work which accommodates their limitations and restrictions. Failure to accept modified or alternate duty and return to work may result in the loss of applicable workers' compensation benefits as provided by law and other benefits provided by the City.

Process to Initiate a Modified Duty/Alternate Work Assignment Either an employee or a department can initiate a discussion regarding a modified duty/alternate work assignment upon receiving temporary work restriction or limitation information set by a medical professional. If the employee and the supervisor reach agreement on a temporary modified duty/alternate work assignment, the agreement should be documented by completing a Light Duty Work Plan. Once executed, a copy of the plan should be routed to Risk Management - Workers Compensation if for a work-related illness or injury and to Personnel if for a non-workrelated illness of injury.

Attachment: Modified Duty Evaluation
Revised X/2025
Revised 5/2005
Effective 1/1/1999
Packet Pg. 778 Attachment: ^Final_Modified Duty Policy - strikeout version (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Packet Pg. 779 Attachment: ^Final_Modified Duty Policy - strikeout version (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Workplace Violence Prevention Plan

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9.0 WORKPLACE VIOLENCE PREVENTION POLICY FOR CITY OF REDDING The Workplace Violence Prevention Plan (WVPP) addressesthe hazards known to be associated with the fourtypes of workplace violence as defined by Labor Code (LC) section 6401.9 and is incorporated into the City of Redding Injury and Illness Prevention Plan (IIPP). The City of Redding is committed to providing all employees and members of the public with a safe work environment free of threats, intimidation, harassment and acts of violence.

The City of Redding will not tolerate any violence in the workplace and will make every effort to prevent violent incidents from occurring. Anyone found to have engaged in such conduct will be disciplined up to and including termination, in accordance with City policies and the law. When circumstances warrant it, the City may seek criminal prosecution through coordination with law enforcement agencies.

Date issued: TBD

9.1 Definitions
Emergency - Unanticipated circumstances that can be life threatening or pose a risk of significant injuries to employees or other persons.

Engineering controls - An aspect of the built space or a device that removes a hazard from the workplace or creates a barrier between the employee and the hazard.

Investigation report – Written findings of a post incident investigation.

Log - The violent incident log required by LC section 6401.9.

Plan - The workplace violence prevention plan required by LC section 6401.9.

Serious injury or illness - Any injury or illness occurring in a place of employment or in connection with any employment that requires inpatient hospitalization for other than medical observation or diagnostic testing, or in which an employee suffers an amputation, the loss of an eye, or any serious degree of permanent Packet Pg. 780 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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disfigurement, but does not include any injury or illness or death caused by an accident on a public street or highway, unless the accident occurred in a construction zone.

Threat of violence - Any verbal or written statement, including, but not limited to, texts, electronic messages, social media messages, or other online posts, or any behavioral or physical conduct, that conveys an intent, or that is reasonably perceived to convey an intent, to cause physical harm or to place someone in fear of physical harm, and that serves no legitimate purpose.

Workplace – Any location where City of Redding business is conducted, including vehicles and parking lots.

Workplace violence - Any act of violence or threat of violence that occurs in a place of employment.

Workplace violence includes, but is not limited to, the following:
• The threat or use of physical force against an employee that results in, or has a high likelihood of resulting in, injury, psychological trauma, or stress, regardless of whether the employee sustains an injury. This includes fighting or challenging another person to a fight, stalking as defined in the Penal Code, and behavior which has the potential to create a hostile, abusive or intimidating work environment.
• An incident involving a threat or use of a firearm or other dangerous weapon, including the use of common objects as weapons, regardless of whether the employee sustains an injury. Possession of weapons of any kind in a City building or on the worksite (including outdoor worksites) or in a City vehicle, unless authorized as part of City employment (e.g. service weapons, knives used as tools, etc.) is prohibited. • Pepper spray used for personal protection is not considered a weapon.

Packet Pg. 781 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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• The following four workplace violence types:

Type 1 violence - Workplace violence committed by a person who has no legitimate business at the worksite, and includes violent acts by anyone who enters the workplace or approaches employees with the intent to commit a crime.

Type 2 violence - Workplace violence directed at employees by customers, clients, patients, students, inmates, or visitors.

Type 3 violence - Workplace violence against an employee by a present or former employee, supervisor, or manager.

Type 4 violence - Workplace violence committed in the workplace by a person who does not work there, but has or is known to have had a personal relationship with an employee.

Work practice controls - Procedures and rules which are used to effectively reduce workplace violence hazards.

9.2 Responsibility
All City work sites outside of enforcement sworn safety are required to adhere to the City of Redding Workplace Violence Prevention Program. Departments may supplement the City WVPP with site specific safety measures.

Personnel Director – The Personnel Director, or his/her designee, is responsible for the implementation and maintenance of the City’s Workplace Violence Prevention Program, and compliance with its procedures, including collection of all relevant information, descriptions, and circumstances leading to the violent situation, making arrangements with RPD as deemed necessary, and determining the appropriate level of discipline for violations of this policy.

Packet Pg. 782 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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Managers / Supervisors –The City maintains a “No Tolerance” stance towards violent or intimidating conduct as described in this policy. Managers and supervisors are responsible for ensuring compliance with provisions of the City Workplace Violence Prevention Program, which includes: training employees on the provisions of the City’s Workplace Violence Prevention Program periodically through staff meetings and trainings, responding quickly and empathetically to any employee who reports that they are aa victim of or witnessed a violent incident, collecting relevant information and ensuring the incident reporting form is completed, notifying the Department Director of any violent incidents which occur, and addressing situations where employees who fail to comply with the Workplace Violence Prevention Program through education, counseling and discipline when appropriate.

Employees – It is the responsibility of each and every employee to immediately report any and all acts of workplace violence to their supervisor or manager without fear of reprisal. All reports must be taken seriously and investigated. No adverse action will be taken against anyone who makes a good-faith report under this policy. The initial verbal report must be followed up with written documentation using a City of Redding Incident Report. Documentation should include the following critical information: names of the involved parties (i.e. perpetrator, victim, and witnesses), a description of what occurred, when the incident occurred, where the event took place, and if known, why it happened. The completed incident report should be forwarded to Risk Management.

Risk Management – Once received by Risk Management, Risk Management shall forward a copy of the completed incident report to the Personnel Director, or his/her designee, for notification of the appropriate labor representative.

9.3 Communication
Communication of workplace safety, health and security issues to all employees, including managers and supervisors is crucial to maintaining a safe, healthy and secure workplace. The City of Redding has a communication system designed to encourage a continuous flow of safety, health and security information between management and our employees without fear of reprisal and in a form that is Packet Pg. 783 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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readily understandable. WVPP policies and procedures will be communicated to employees through:
• New employee orientations;
• Annual review of our policy acknowledgements including the WVPP with all employees; and
• Addressing security issues with Department Directors, Personnel and Risk Management.

9.4 Incident Reporting Procedures
• Call 911 if there is an emergency situation or if someone has been seriously injured.
• Report all threats and acts of workplace violence immediately to your supervisor or manager. If that is not possible, report incidents to the Personnel/Risk Management Department. For serious threats or acts of violence, also notify the Redding Police Department.
• Employees who report incidents of workplace violence will be protected from retaliation. Department Directors will work with Personnel if considering the removal of the person making threats from work until the situation is investigated and resolved. The City Manager and Personnel Director will take any appropriate steps to prevent retaliation from occurring.
• Supervisors or managers shall complete an Incident Report form and route it to Risk Management. You can find this form on the Intranet under Risk Management > Employee Safety Resources or by contacting Risk Management.

9.5 Emergency Response Procedures
The City of Redding has the following specific measures in place to handle actual or potential workplace violence emergencies:
• Alarm systems and PA announcements to alert employees of emergencies. • Evacuation or shelter in place plans may be issued.

Packet Pg. 784 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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• If there is immediate danger, employees should call for emergency assistance by dialing 911 and then notify the Personnel Office/City Manager’s Office as well as the Department Director (or designee) if safe to do so.

9.6 Hazard Assessment
Each department will designate members to perform workplace hazard assessments for workplace violence prevention/security in the form of periodic inspections.

Periodic inspections are performed according to the following schedule:
• When new, previously unidentified workplace violence/security hazards are recognized;
• When occupational injuries or threats of injury occur; • Whenever workplace conditions warrant an inspection; or • Within 30 days of reported incident.

Inspections for workplace security hazards may include the following assessments:
• The exterior and interior of the workplace for its attractiveness to robbery or other criminal acts;
• The need for security surveillance measures, such as mirrors or cameras; • Posting of signs notifying the public that limited cash is kept on the premises; • Procedures for reporting suspicious persons or activities; • Posting of emergency telephone numbers for law enforcement, fire and medical services where employees have access to a telephone with an outside line;
• Adequacy of workplace security systems, such as door locks, security windows, physical barriers, and restraint systems;
• Frequency and severity of threatening or hostile situations that may lead to violent acts by persons who are service recipients of the City of Redding; • Employee skill in safely handling threatening or hostile service recipients; • Effectiveness of systems and procedures to warn others of a security danger or to summon assistance, e.g., alarms or panic buttons; • The availability of employee’s posted escape routes;
Packet Pg. 785 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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• How well the City of Redding workplace violence prevention policy has been communicated to employees, supervisors, or managers;
• How well management and employees communicate with each other; • Employees' knowledge of the warning signs of potential workplace violence; • Access to, and freedom of movement within, the workplace by nonemployees, including former employees or persons with whom one of our employees is having a dispute; and/or
• Worker progressive disciplinary procedures.

Procedure for Post Incident Response and Investigation
The City of Redding has established the following procedures for investigating incidents of workplace violence. The procedures for investigating incidents of workplace violence, which include threats and acts of violence, include:
• Reviewing all previous incidents;
• Visiting the scene of an incident as soon as safe and possible; • Interviewing involved employees and witnesses;
• Examining the workplace for security risk factors associated with the incident;
• Determining the cause of the incident;
• Taking corrective action to prevent similar incidents from occurring; • Recording the findings and ensuring corrective actions are taken; • Obtaining any reports completed by law enforcement; and • Providing support and resources, such as counseling services, to affected employees (These resources could include referrals to counseling services, information about employee assistance programs, and time off work if necessary.)
Ensure that no personal identifying information is recorded or documented in the written investigation report. This includes information which would reveal identification of any person involved in a violent incident, such as the person’s name, address, electronic mail address, telephone number, social security number, or other information that, alone or in combination with other publicly available information, reveals the person’s identity.

Packet Pg. 786 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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9.7 Training
All employees, including managers and supervisors, will have training and instruction on general and job-specific workplace violence practices. These sessions could involve presentations, discussions, and practical exercises. Training and instruction will be provided as follows:
• When the WVPP is first established;
• Annually to ensure all employees understand and comply with the plan; • Whenever a new or previously unrecognized workplace violence hazard has been identified; and
• When changes are made to the plan.

The City of Redding will provide its employees with training and instruction on the definitions found in Section 9.1 of this plan and the requirements listed below:
• How to report workplace violence incidents or concerns without fear of reprisal;
• How to recognize workplace violence hazards; and
• How to obtain a copy of the plan.

9.8 Employee Access to the Written WVPP
The WVPP shall be in writing and shall be available and easily accessible to employees, authorized employee representatives, and representatives of Cal/OSHA at all times.
• Whenever an employee or designated representative requests a copy of the written WVPP, a printed copy of the WVPP will be provided to the requester, unless the employee or designated representative agrees to receive an electronic copy.
• Employees can also view the WVPP on the City of Redding’s Risk Management intranet page under Employee Safety Resources.

Packet Pg. 787 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate Workplace Violence Prevention Plan

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9.9 Recordkeeping
The following records will be stored in Risk Management in a separate file for Workplace Violence Prevention Incident Reports in accordance with departmental policies:
• Incident Reports – any act of aggression should be recorded; they may be threatening to the employee, but may not result in an injury. Information on the incident report should describe who was threatened or assaulted, the type of activity, and all other circumstances of the incident. The records should include a description of the location/environment, lost time, and the nature of the injuries sustained.
• All workplace violence reports, investigations, and related actions will be documented and maintained in accordance with applicable laws and regulations. These records will be accessible to authorized personnel for review and compliance monitoring.

The following records should be maintained by each department. • Training records: which should include dates that training was conducted, type of training given, employees trained, etc.
• Inspection records: which should include dates of inspection, areas inspected, all findings and recommendations, any control measures implemented.

Packet Pg. 788 Attachment: ^Final_Workplace Violence Prevention Plan (4.15(a)--Approval of Workplace Violence Prevention Plan and Modified Duty/Alternate

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Conduct a Public Hearing and, upon conclusion, adopt Resolution adjusting the City of Redding’s Schedule of Fees and Service Charges.

Fiscal Impact
The Master Fee Schedule (Schedule) is an important cost recovery mechanism for permits and services provided to the public. The Schedule includes fees that are indexed to the Consumer Price Index (CPI) and Construction Cost Index (CCI), which are directly tied to the cost of various items. As a result, these indexes have been impacted by inflation, which has resulted in increases to costs indexed to CPI (1.84%) and CCI (2.26%). Should the Schedule not be adjusted, it would have a negative impact on the City of Redding’s ability to recover the cost of providing permits and services to the public.

Alternative Action
The City Council (Council) could choose to modify the resolution and the Schedule, or choose not to adopt the resolution to adjust the Schedule and provide alternate direction to staff.

Background/Analysis
At its meeting on May 20, 2025, the Council set a public hearing for June 17, 2025, to consider adjustments to the Schedule.

The suggested effective date for all changes to fees and services charges except for development fees is July 1, 2025. Development fees are effective 60 days after adoption, so the suggested effective date for development fees is August 31, 2025.

MEETING DATE: June 17, 2025
ITEM NO. 6.1
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 6.1--Public Hearing to consider the adoption of a Resolution to adjust the City's Schedule of Fees and Service Charges.

Greg Robinett, Director of
Finance/City Treasurer
Packet Pg. 789
Report to Redding City Council June 12, 2025
Re: 6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges Page 2 In accordance with adopted Council Policy No. 802, staff has developed, and hereby submits for Council’s consideration, adjustments to the Schedule. The attached May 20, 2025, Council meeting staff report describes the adjustments in detail.

Council Priority/City Manager Goals
• This is a routine operational item.

Attachments
^Resolution
^Proposed Schedule of Fees & Service Charges FY 2025-26 - red line Previous Staff Report May 20, 2025
Packet Pg. 790
RESOLUTION NO. 2025-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

AMENDING ITS SCHEDULE OF FEES AND SERVICE CHARGES
WHEREAS:

A. On October 4, 1988, by Resolution 88-364, the City council adopted a Schedule of Fees and Service Charges (Schedule), which has been subsequently amended from time-to-time.

B. Pursuant to said resolution, the City Manager is authorized and directed to revise, supplement, and maintain the Schedule so that it will be, to the greatest extent possible, a comprehensive list of fees and City permits and services; and that a fee that is not on the Schedule will not be invalid but should be made a part thereof at the earliest possible time.

C. It is the desire of the City Council that all City services be self-supporting and not subsidized as to their operational costs by revenues raised through the imposition of ad valorem taxes or other sources of revenue.

D. On an annual basis and in accordance with City Council Policy 802, on May 20, 2025, the Director of Finance submitted to the City Council proposed increases and changes in the Schedule and made a part hereof by this reference.

E. A public hearing on the proposed increases and changes was held on this date, prior to the adoption of this resolution.

NOW, THEREFORE, the City Council of the City of Redding FINDS, DETERMINES, and RESOLVES as follows:

1. With respect to the proposed changes in fees and charges and/or new fees in the attached Schedule, the City Council finds and determines that:
a. The fees and charges previously established by resolution continue to be reasonably related to the cost of providing the specific services for which the fees are charged, except as modified herein. The modifications reflect the increases or decreases in the costs of providing the specific services related to the charges.
b. The new fees are reasonably related to or are less than the cost of providing the specific service for which the fee is to be charged, and is necessary to cover the City’s costs of providing the service.

Packet Pg. 791 Attachment: ^Resolution (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges) c. The provisions of the California Environmental Quality Act do not apply to the new or increased fees, which are for the purpose of meeting operating expenses of a portion thereof.
d. The proposed new fees and increases will not exceed the governmental costs in providing said services in fiscal year 2025-26.

2. That the fees and charges be amended as indicated in the attached Schedule of Fees and Service Charges effective July 1, 2025 or soon thereafter, to cover the City’s costs of providing the services.

I HEREBY CERTIFY that the foregoing resolution was introduced, read and adopted at a regular meeting of the City Council of the City of Redding on the 17th day of June, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:
_____________________________________
JACK MUNNS, Mayor
Attest: Form Approved:
______________________________ _____________________________________ SHARLENE TIPTON, City Clerk CHRISTIAN CURTIS, City Attorney Packet Pg. 792 Attachment: ^Resolution (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges)

CITY OF REDDING

FINANCE DEPARTMENT
Photocopies 0.25 0.25 Per Page Reso. 2006-90
General Account Receivable Late Fee 1.50% 1.50% 1.5% applied to unpaid balance / month Reso. 92-426 CC Policy 0415 Late Penalty (mailed, 15-day / first notice) 16.00 16.00 Reso. 2009-177 Disconnect Notice Penalty mailed,7-day/final notice 20.00 20.00 Reso. 2009-177 Proposition 4 Late Penalty (mailed, 15-day / first notice) Commercial 3.00% 3.00% Unpaid delinquent balance Reso. 2009-110 -

CITY MANAGER
Retail Cannabis Sales RFP fee 1,245.00 1,268.00 CPI Reso. 2018-036 R.M.C. 6.12 Dog License Fee
Unaltered
1-year license 30.00 30.00 Reso. 2007-175
2-year license 57.00 57.00 5% Savings of 2 1-year lic. Reso. 2007-175 3-year license 85.50 85.50 5% Savings of 3 1-year lic. Reso. 2007-175 Spayed or neutered
1-year license 15.00 15.00 50% Savings of Unaltered 1 year lic Reso. 2007-175 2-year license 28.50 28.50 5% Savings of 2 1-year lic. Reso. 2007-175 3-year license 42.75 42.75 5% Savings of 3 1-year lic. Reso. 2007-175 Replacement tag 5.00 5.00 Reso. 2007-175
Fees to seniors (60 or Older) 50% of stated fees 50% of stated fees Reso. 2006-90 Partial year (after 12/31), 1-year license only 50% of stated fees 50% of stated fees Reso. 2006-90 Late Penalty Fee 15.00 15.00 Reso. 2006-90
Dep. for redempt. of impounded dog when rabies 25.00 25.00 Ord. 1960 vaccine is required
Dog Kennel License
0-10 dogs 64.00 64.00 Reso. 2009-110
11 or more dogs 128.00 128.00 Reso. 2009-110
Dog Kennel License Penalty Fee 21.00 21.00 Reso. 2009-110 Dangerous Dog Licensing Fee 100.00 100.00 Reso. 2009-110 -

CITY CLERK
Business License Fee
Delinquency Penalty 10% 10% Per Month Ord. 1935 R.M.C.6.02.180 Noncompliance Penalty 25% 25% Of License Fee Ord. 2149
Duplicate License 10.00 10.00 Reso. 2006-90
Handbill Permit
Permit Fee 50.00 50.00 Per Quarter Reso. 2006-90 R.M.C.6.36.110 Filing Fee for Notice of Intent to Circulate Petition in Municipal Election
200.00 200.00 Reso 2006-06
E.C.§ 9202(b)
Photocopies 0.25 0.25 Per Page Reso. 2006-90 Proposition 4 Photocopies of FPPC Documents 0.10 0.10 Per Page Reso. 2006-90 G.C.§ 81008 (a) Photocopies from Microfiche/Microfilm 0.55 0.55 Per Page Reso. 2006-90 Proposition 4 Photocopies from Aperture Cards 2.00 2.00 Per Page Reso. 2006-90 Proposition 4 Photocopies on USB flash Drives 6.50 6.50 Per Flash Drive Reso. 2017-054 Community Room / Plaza -
Includes trash charge, tables and chairs as specified, whiteboard / easel and podium
Private Party Rates:

Full Day: 7 am to midnight * 437.00 429.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 533.00 523.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 613.00 602.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 Half Day: Any combination of between two and eight hours * 326.00 320.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 437.00 429.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 507.00 498.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 Minimum Day (up to 2 hours) * 136.00 134.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 253.00 248.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 326.00 320.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 * - All Private Party Rates represent non-weekend dates. Private Party Rates for weekends increase by $100 of stated rate.

Government and Non-profit rates
Full Day: 7 am to midnight 275.00 270.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 396.00 389.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 478.00 469.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 Half Day: Any combination of between two and eight hours * 204.00 200.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 326.00 320.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 396.00 389.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 Minimum Day (up to 2 hours) 97.00 95.00 Includes 5 tables and 25 chairs CPI Reso 2020-082 222.00 218.00 Includes 10 tables and 75 chairs CPI Reso 2020-082 275.00 270.00 Includes 15 tables and 100 chairs CPI Reso 2020-082 Cleaning / Damage deposit 340.00 334.00 CPI Reso 2020-082 Council Chambers (Government Only) 37.00 38.00 Per Hour CPI Reso 2020-082

CITY TREASURER
Assessment Splits (resulting from parcel splits)
Two-to four-way splits 88.00 88.00 Reso. 2006-90 Proposition 4 Each additional lot over four in split 10.00 10.00 Reso. 2006-90 Proposition 4 Release of Assessment Lien Recording Fee (Auto-adjusted to Shasta County Fee Schedule) 20.00 20.00 Pass Through County Fee Reso. 2014-069 Proposition 4 Returned Payment Charge (checks, credit cards, etc.) 35.00 35.00 Reso. 2014-069 G.C.§ 6157 Residential Parking Permit 82.00 84.00 Per Quarter CPI Reso 2020-056 Senior Discount 40.00 41.00 Per Quarter CPI Reso 2020-056

PURCHASING
Photocopies 0.25 0.25 Per page Reso. 2020-082

Page 1 of 12 ends

CITY OF REDDING

COMMUNITY SERVICES - RECREATION DIVISION
NOTE: For all Community Services Department reservations the following fees will apply when applicable:

Materials At Cost At Cost Reso. 2016-071
Additional Labor 55.00 56.00 Per Hour CPI Reso. 2020-082 Proposition 4 Cancellation Fee Charged on all Refunds 7.00 7.00 Reso. 2014-069 Cleaning/Damage Deposit (If Required) 425.00 433.00 CPI Reso. 2020-082 Proposition 4 Technology Surcharge 5.00% 5.00% Applies to all program registrations. Reso. 2010-164 Baseball / Softball Fields:

Preparation Fee per Field n/a 40.00 CPI
Light Fee Per Field 12.00 12.00 CPI Reso 2020-082 Proposition 4 Use Fee - Per 2 Hour Session 47.00 48.00 2 hour minimum CPI Reso 2020-082 Tiger Field
Light Fee 60.00 59.00 Per Reservation CPI Reso 2020-082 Proposition 4 Use Fee - Per Game 239.00 235.00 CPI Reso 2020-082
Soccer Fields:

Light Fee 12.00 12.00 CPI Reso 2020-082 Proposition 4
Use Fee - Per 2 Hour Session Per Field 47.00 48.00 2 hour minimum CPI Reso 2020-082 Lake Redding Park Sand Volleyball Courts
Use Fee - Per 2 1 Hour Session Per Court 35.00 17.50 2 1 hour minimum CPI Reso. 2021-076 Pickle Ball Court
Use Fee for 3 courts - Per 2 Hour Session 47.00 48.00 2 hour minimum CPI Reso 2020-082 Use Fee for 6 courts - Per 2 Hour Session 94.00 2 hour minimum CPI Enterprise Roller Hockey Rink
Use Fee - Per 2 hour block 48.00 47.00 2 hour minimum CPI Reso 2020-082 Park Site and Trail Reservation Fee per session (Except Lake Redding Gazebo & Pavilion, Whistle Stop Park, Sculpture Park and River Front Park Amphitheatre): 60.00 59.00 CPI Reso 2020-082 Diestelhorst Bridge 150.00 150.00 CPI Reso 2024-059
Whistle Stop Park 500.00 500.00 Per Session
Lake Redding Gazebo & Pavilion 106.00 106.00 Per Day CPI Reso 2024-059 Sculpture Park
Per Day 300.00 300.00 CPI Reso 2020-082 Proposition 4
Restroom - only available with Sculpture Park reservation 37.00 36.00 Per Hour CPI Reso. 2021-076

River Front Amphitheatre n/a 300.00 Proposition 4
Individuals and Local Non-Profit Reservation Fee 59.00 60.00 CPI Reso 2020-082 Proposition 4 Non-Local Non-Profit Reservation Fee 174.00 177.00 CPI Reso 2020-082 Proposition 4 Commercial (Standard) Use Fee 343.00 349.00 CPI Reso 2020-082 Proposition 4 Redding Aquatic Center:

Lost Card Replacement Fee 7.00 7.00 Per Card Replaced Reso. 2006-90 Caldwell Recreation Center:

Rental Fee (All day use during normal park hours; $222.50 due when making reservations with a completed Rental Application and $222.50 due 60 days prior to the event or at the time of making the reservation if less than 30 days prior to the event.) 548.00 538.00 CPI Reso 2024-059 Proposition 4
Class Cancellation Fee 7.00 7.00 Per Individual Per Session Reso. 2007-175 Sundial Bridge: Deck Lighting Policy
Special Requests from Community 150.00 150.00 Per Request Reso 2024-059

FIRE DEPARTMENT
AB 38 Inspection - Residential Defensible Space Inspection 85.00 83.00 Per Inspection CPI Reso 2023-059 Hazardous Material Response Fee 430.00 489.00 Per hour per response CPI Reso 2024-059 First Responder Fee 430.00 489.00 Per hour per non-emergency call for service CPI Reso 2024-059 Fire Prevention Inspection Report 65.00 66.00 Per report CPI Reso 2020-082 Proposition 4 Fire Hazard Mitigation Inspection - - No Fee Reso 2022-059 Land Clearing Permit - - No Fee Reso 2022-059 Proposition 4 Agricultural Burn Permit - - No Fee Reso 2022-059 Proposition 4 False Alarm Fee 819.00 834.00 CPI Reso 2020-082 Proposition 4 Emergency Response to DUI collision 430.00 489.00 Per hour per response CPI Reso 2024-059 Fire Inspection Third Time and Thereafter 143.00 151.00 Per hour, One hour minimum Reso 2022-059 Fire Inspection Fee
Fire Clearance Annual Inspection
R-2 Residential Occupancies: 3-5 Units 143.00 151.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 6-15 units 176.00 184.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 16-25 Units 211.00 219.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 26-60 Units 247.00 255.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 61-100 Units 282.00 290.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 101-200 Units 317.00 325.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 201-300 Units 352.00 360.00 Per Inspection CPI Reso 2023-059 R-2 Residential Occupancies: 301-400+ Units 388.00 396.00 Per Inspection CPI Reso 2023-059 Annual Licensed Care Inspection or Pre-Inspection
Facilities 7-25 occupants 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Facilities 26-50 occupants 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Facilities over 50 occupants 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Fire Safety Inspection
Drinking / Dining - Over 50 occupants 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Hotel, Motel, Apartment House 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Hazardous Occupancy - (High Risk Businesses) 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Other State Required Inspections 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Day Care
Commercial 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Residential - (Large Family Daycare) 143.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Hospitals, Surgical Centers, I-Occupancies 72.00 151.00 Per hour, One hour minimum CPI Reso 2022-059 Fire Code Annual Permits: All R.M.C.

Food Trucks 143.00 151.00 Per Inspection CPI Reso 2024-059 9.20.010 Aircraft Refueling Vehicles 143.00 151.00 Per Inspection CPI Reso 2023-059 Aircraft Repair Hangars 143.00 151.00 Per Inspection CPI Reso 2023-059 Automobile Wrecking Yards/Junk Yards 143.00 151.00 Per Inspection CPI Reso 2023-059 Candles and Open Flames in Public Assembly 143.00 151.00 Per Inspection CPI Reso 2023-059 CA Fire Code Combustible Fiber Storage 143.00 151.00 Per Inspection CPI Reso 2023-059 Chaper 1 Compressed Gases and Cryogens 143.00 151.00 Per Inspection CPI Reso 2023-059 105.2.2 Explosive and Blasting Permits: 151.00
Blasting 143.00 151.00 Per Inspection CPI Reso 2023-059 Powder Sales 143.00 151.00 Per Inspection CPI Reso 2023-059 Transportation 72.00 151.00 Per Inspection CPI Reso 2023-059

Page 2 of 12 ends

CITY OF REDDING

Storage, handling, or use of Class I liquids in excess of 5 gallons inside a building or 10 gallons not inside a building 143.00 151.00 Per Inspection CPI Reso 2023-059 Storage, handling, or use of Class II or III-A liquids in excess of 25 gallons in a building or 60 gallons not in a building 143.00 151.00 Per Inspection CPI Reso 2023-059 Install or alter any flammable liquid tank or piping 143.00 151.00 Per Inspection CPI Reso 2023-059 Garages 143.00 151.00 Per Inspection CPI Reso 2023-059
Motor vehicle fuel dispensing stations 143.00 151.00 Per Inspection CPI Reso 2023-059 Hazardous Materials 143.00 151.00 Per Inspection CPI Reso 2023-059 Hazardous Production Materials 143.00 151.00 Per Inspection CPI Reso 2023-059 High Piled Storage 143.00 151.00 Per Inspection CPI Reso 2023-059 Magnesium Working 143.00 151.00 Per Inspection CPI Reso 2023-059 Covered Mall, Special Uses 143.00 151.00 Per Inspection CPI Reso 2023-059 Places of Assembly 143.00 151.00 Per Inspection CPI Reso 2023-059 Welding or Cutting Operations 143.00 151.00 Per Inspection CPI Reso 2023-059 Storage and handling of Level 2 and 3 aerosol products in excess of 500 pounds 143.00 151.00 Per Inspection CPI Reso 2023-059 Tire Storage 143.00 151.00 Per Inspection CPI Reso 2023-059 Fire Code Event Permits
Bonfires or Rubbish Fires 72.00 151.00 Per Inspection CPI Reso 2023-059 Open-Air Public Assembly Permit Fee 143.00 151.00 Per Inspection CPI Reso 2023-059 Tents & Canopies 143.00 151.00 Per Inspection CPI Reso 2023-059 Air-Support Structures 143.00 151.00 Per Inspection CPI Reso 2023-059 Fireworks:

Public Display 248.00 151.00 Per Event CPI Reso 2020-082 Special Effects 134.00 151.00 Per Event CPI Reso 2020-082 Liquefied Petroleum Gas 143.00 151.00 Per Inspection CPI Reso 2023-059 Carnivals and fairs or festival 143.00 151.00 Per Inspection CPI Reso 2023-059 Other Required Fire Code Permits 143.00 151.00 Per Inspection CPI Reso 2023-059 Conference / Meeting Room
1 - 4 hours 39.00 38.00 CPI Reso 2020-082 Proposition 4

4.1 or more hours 77.00 78.00 CPI Reso 2020-082 Proposition 4 Photograph Copies 9.50 9.70 Per each copy CPI Reso 2020-082

POLICE DEPARTMENT
Fingerprint Rolling Fee 25.00 25.00 Reso. 2017-054 P.C. §13300 Police Report copies (pickup)
Paper copy 0.25 0.25 Per Page Reso. 2006-90
Microfilm copy 0.55 0.55 Per page microfilm copy Reso. 2006-90 Reports mailed to requester
40 pages and under 5.00 5.00 Reso. 2006-90
Over 40 pages 5.00 5.00 Plus $0.25 for each page over 40 pages Reso. 2006-90 Report copies on USB flash Drives 6.50 6.50 Per Flash Drive Reso. 2021-076 Log entries 0.25 0.25 Per Page Reso. 2006-90
License to sell firearms 30.00 30.00 Reso. 2009-110 PC 12071 License to sell firearms renewal 15.00 15.00 Reso. 2009-110 Concealed weapons permits:

New 74.00 73.00 Plus DOJ Fees CPI Reso 2020-082 P.C. §12054 Renewal 45.00 44.00 Plus DOJ Fees CPI Reso 2020-082 P.C. §12054 Second-hand dealer permit:

Initial Fee 84.00 82.00 Plus DOJ Fees CPI Reso 2020-082 Per employee 31.00 30.00 Plus DOJ Fees CPI Reso 2020-082 Renewal 84.00 82.00 Plus DOJ Fees CPI Reso 2020-082
Cardroom license, application 1,050.00 1,031.00 CPI Reso 2020-082 R.M.C.6.14.060 Cardroom table fee, per table , per year 423.00 415.00 Per table, per year CPI Reso 2020-082 R.M.C.6.14.060 Cardroom permit new (owner/employee) 54.00 53.00 Plus DOJ Fees CPI Reso 2020-082 R.M.C.6.14.100 Cardroom permit renewal 31.00 30.00 CPI Reso 2020-082 R.M.C.6.14.100 Massage permit new (owner/employee) 52.00 80.00 Plus DOJ Fees CPI Reso. 2021-076 R.M.C. 6.08.020 Massage permit renewal 29.00 30.00 CPI Reso. 2021-076 R.M.C. 6.08.020 Emergency response (DUI arrest & traffic collision) 123.00 121.00 Per hour per officer CPI Reso 2020-082 G.C. §53150-58 Taxi inspection (yearly) 21.00 21.00 Per Taxi Reso. 2006-90 Proposition 4 Taxi Driver applicant DOJ Fees + fingerprinting Reso. 2006-90 Proposition 4 Tow Truck inspection (yearly) 59.00 58.00 Per Truck CPI Reso 2020-082 Proposition 4 Topside 121.00 119.00 Per Truck CPI Reso 2020-082 Proposition 4 Underneath 247.00 243.00 Per Truck CPI Reso 2020-082 Proposition 4 HUD Applicant Clearance 43.00 43.00 Plus DOJ Fees Reso. 2014-069 Photograph Copies:

Black & White or Color 2.00 2.00 Per Photo Reso. 2006-90 G.C. §6257 Digital pictures on CD (includes mailing) 4.00 4.00 Per CD Reso. 2006-90 G.C. §6257 Digital pictures on USB flash Drives 6.50 6.50 Per Flash Drive Reso. 2021-076 Towed vehicle release fee 160.00 160.00 Reso. 2007-175 Ordinance 2226 Repossessed vehicle fee 15.00 15.00 Reso. 2006-90 G.C. §41612 Property return fee 16.00 16.00 Plus cost of C.O.D. Reso. 2006-90 Proposition 4 Publications / Equipment Usage:

Daily bulletin 0.25 0.25 Per Page Reso. 2006-90 Not required Firearms Training Simulator 23.00 23.00 Per hour (agencies only) Reso. 2006-90 Not required Late Payment Penalty 20.00 20.00 Reso. 2009-23

ELECTRIC UTILITY DEPARTMENT
On-site delivery of disconnect notification (door-hanger) 50.00 50.00 Reso. 2006-90 R.M.C.14.20.020 Field Collection 50.00 50.00 Reso. 2006-90 Proposition 4 Voltmeter Reading 75.00 75.00 MO 2011-108 Proposition 4 Meter Tampering Fee 500.00 500.00 Up to $500 Reso. 2006-90 Proposition 4 Priority Service Connection Fee when called after 11:00 am 50.00 50.00 Called after 11:00 am on day of connection Reso. 2017-104 Proposition 4 Watt-Hour Meter Testing Fee 75.00 75.00 MO 2011-108 Proposition 4 Credit Report 5.00 5.00 Reso. 2006-90 Proposition 4
Service Reconnection at Pole / Transformer 99.00 99.00 MO 2011-108 Service Disconnection at Pole / Transformer 99.00 99.00 MO 2011-108 Conference / Meeting Room:
1 - 4 hours 44.00 45.00 CPI Reso 2020-082 Proposition 4

4.1 - or more hours / day 86.00 88.00 CPI Reso 2020-082 Proposition 4 Temporary Power Connection and Meter Set Fee 64.00 65.00 With Permit CPI Reso 2020-082 DC Fast Charging - Public Fee
Energy Rate $ 0.20 / kWh $ 0.20 / kWh Reso. 2021-134
Parking Fee while Charging $ 0.05 / min $ 0.05 / min Reso. 2021-134 Parking Fee while Not charging $ 0.10 / min $ 0.10 / min After 5 minute grace period Reso. 2021-134 R.M.C.6.30.040 &
Proposition 4
C.V.C. §20012 &
G.C. §6257

Page 3 of 12 ends

CITY OF REDDING

PUBLIC WORKS DEPARTMENT- MUNICIPAL UTILITIES
Water
Water Service Installation (includes meter)
Service Size, 5/8" meter 3,288.00 3,362.00 CCI Reso 2022-059 R.M.C.14.08.310 Service Size, 3/4" meter 3,320.00 3,395.00 CCI Reso 2022-059 R.M.C.14.08.310 Service Size, 1" meter 3,392.00 3,469.00 CCI Reso 2022-059 R.M.C.14.08.310 Service Size, 11/2" meter 4,214.00 4,309.00 CCI Reso 2022-059 R.M.C.14.08.310 Service Size, 2" - 12" meter Time and Material Time and Material Reso 2022-059 R.M.C.14.08.310 Water Meter Set Installation (meter only)
Meter Size, 5/8" meter 143.00 146.00 CCI Reso 2020-082 R.M.C.14.08.310 Meter Size, 3/4" meter 172.00 176.00 CCI Reso 2020-082 R.M.C.14.08.310 Meter Size, 1" meter 229.00 234.00 CCI Reso 2017-054 R.M.C.14.08.310 Meter Size, 11/2" meter 537.00 CCI 549.00 Reso 2020-082 R.M.C.14.08.310 Meter Size 2" - 12" meter Time and Material Time and Material Reso 2022-059 R.M.C.14.08.310 Paving Cut Charge (water service) 939.00 960.00 CCI Reso 2020-082 R.M.C.14.08.310 Water Service Split (multiple meters on parcel) 744.00 761.00 CCI Reso 2020-082 R.M.C.14.08.310 Installation of new water services by City utility crews is not available on designated arterial streets and State highways.

Installation of new water services in these areas will be the responsibility of the owner.

Reso. 2008-97
Backflow Prevention Assembly and Testing 4.00 3.90 Per month CPI Reso 2020-082 RMC 14.08.160 Commercial Fire Service Commodity Charge Four (4) times the regular service rate
Four (4) times the
regular service rate RMC 14.08.320
Hydrant Meter Charge $25 Non-refundable
Charge. ($225
Refundable Deposit)
$25 Non-refundable
Charge. ($225
Refundable Deposit) RMC 14.08.075
Private Fire Hydrant Service 6.60 6.50 Per Hydrant per month CPI Reso 2020-082 RMC 14.08.370 Private Fire Service Lines: RMC 14.08.320
Fixed Monthly service charge RMC 14.08.320
Line size 4" 5.40 5.30 CPI Reso 2020-082 RMC 14.08.320
Line size 6" 8.10 8.00 CPI Reso 2020-082 RMC 14.08.320
Line size 8" 10.00 10.00 CPI Reso 2020-082 RMC 14.08.320 Line size 10" 12.00 12.00 CPI Reso 2020-082 RMC 14.08.320 Line size 12" 15.00 15.00 CPI Reso 2020-082 RMC 14.08.320 Fire Hydrant Service Outside Incorporated area of City
Demand Charge 13.00 13.00 Per Month CPI Reso 2020-082
Maintenance Cost 17.00 17.00 Per Month CPI Reso 2020-082 Billing / Collection Charge 4.60 4.70 Per Month CPI Reso 2020-082 Surcharge / Monthly Service Fee times 1.5 17.00 17.00 Per Month CPI Reso 2020-082 City Council Policy
1411
Total per month 51.60 51.70
Wastewater
Wastewater Line Tap
Tap Fee, 4" lateral 265.00 g 271.00 CCI Reso 2020-082 R.M.C.14.16.205 Application Fee 500.00 500.00 Reso. 2006-90 R.M.C.14.16.250 Wastewater Groundwater or Surface Water Discharge Permit Renewal Fee 100.00 100.00 Reso. 2006-90 R.M.C.14.16.250 Wastewater Groundwater or Surface Water Discharge Service Charge 1 times the rate 1 times the rate
1 times the rate per volume discharged as listed in
R.M.C.14.16.240.A for consumption. Reso. 2006-90 R.M.C.14.16.250 Storm Drain
Drainage Basin Inlet Marker (installed) - Required on all new inlets 20.00 20.00 CCI Reso 2020-082

PUBLIC WORKS DEPARTMENT - ENGINEERING DIVISION
Technology Surcharge 5.00% 5.00% Applied to all fees except Transportation Permits Reso. 2007-175 Permit Processing Fees
Plan review of Public Improvement:

Permit Processing for improvements, landscape maintenance district formation, and final map review associated with new development (1% of the estimated cost of construction to be paid to the City at the time plans are submitted for review, the balance based on actual cost of review to be paid prior to the beginning of construction.)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as prepared in accordance with
cognizant agency) Reso. 2013-061
Change order (Paid prior to acceptance of improvements) Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as prepared in accordance with
cognizant agency) Reso. 2013-061
Public Works Inspection:

Inspection of public improvements associated with new
development to be paid by developer. At the time of permit issuance a deposit of 2% of the value of the construction shall be deposited with the City. The unused balance, if any, will be returned after final acceptance of the improvements. Cost not to exceed 2% of improvement cost.

Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as prepared in accordance with
cognizant agency) Reso. 2013-061 R.M.C.17.74.05
Reinspection - If during final inspection the work has not been approved, all subsequent inspections will be based on actual cost of inspection and are not subject to the 2% maximum inspection fee.

Final parcel map review fee (covers 2 plan checks)
519.00 510.00 CPI Reso 2020-082
R.M.C.17.16.030
& Prop 4
Lot merger / property line adjustments for 2 parcels with maximum of 2 plan checks 247.00 243.00 CPI Reso 2020-082
Third and subsequent checks
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as prepared in accordance with
cognizant agency) Reso. 2013-061

Page 4 of 12 ends

CITY OF REDDING

SCHEDULE OF FEES AND SERVICE CHARGES
Fiscal Year 2025-26
2024-25 2025-26 Last Changed
Type of Fee or Adopted Proposed Additional Information Inflation Resolution or Authority Service Charge Fee Fee Indicator Ordinance
F
PUBLIC WORKS DEPARTMENT - ENGINEERING DIVISION (continued) Lot merger / property line adjustment for 3 or more lots ($150 deposit due with application - balance due prior to recordation) Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as
prepared in accordance
with cognizant agency)
Cost
(includes overhead as prepared in accordance with
cognizant agency) Reso. 2013-061
Grading Permit:
50 to 1,000 yards 586.00 575.00 CPI Reso 2020-082 R.M.C.16.12.070 1,001 to 2,000 yards 710.00 697.00 CPI Reso 2020-082 R.M.C.16.12.070 2,001 to 3,000 yards 834.00 819.00 CPI Reso 2020-082 R.M.C.16.12.070 3,001 to 4,000 yards 956.00 939.00 CPI Reso 2020-082 R.M.C.16.12.070 4,001 to 5,000 yards 1,095.00 1,075.00 CPI Reso 2020-082 R.M.C.16.12.070 5,001 to 10,000 yards y 1,311.00 1,287.00 CPI Reso 2020-082 R.M.C.16.12.070 10,000 yards 253.00 248.00 CPI Reso 2020-082 R.M.C.16.12.070 Clearing (for grading):
1 to 2 acres 132.00 130.00 CPI Reso 2020-082 R.M.C.16.12.070

2.1 to 5 acres 190.00 187.00 CPI Reso 2020-082 R.M.C.16.12.070

5.1 to 10 acres 396.00 389.00 CPI Reso 2020-082 R.M.C.16.12.070 For each additional 5 acres or fraction thereof in excess of 10 acres 59.00 58.00 CPI Reso 2020-082 R.M.C.16.12.070
Appeals (for grading) 102.00 100.00 CPI Reso 2020-082 R.M.C.16.12.070 Encroachment permit fees (2% due at time of submittal for plan review, remaining 3% due when permit is issued. Exception:

Encroachment permit applications for public improvements of $500,000 or greater may request plan check and inspection fees be calculated based on the subdivision related improvement provisions of this schedule.) 106.00 104.00
$106 or 5% of Engineer's Estimate, whichever is
greater CPI Reso 2020-082 Proposition 4
Transportation Permit:

Single occurrence 16.00 16.00 Reso. 2006-175 V.C. 35795(b) Annual or repetitive occurrence 90.00 90.00 Reso. 2006-175 V.C. 35795(b) Sidewalk Vending Permit Application Fee 494.00 485.00 CPI Reso. 2019-116

DEVELOPMENT SERVICES DEPARTMENT - ALL DIVISIONS
Technology Surcharge 5.00% 5.00% Applies to all fees Reso. 2007-175

DEVELOPMENT SERVICES DEPARTMENT - BUILDING DIVISION
Building Permit Microfilming / Imaging Charge 1.90 1.90 CPI Reso 2020-082 Proposition 4 Abatements - Imposed when no response to attorney demand letter Imposed at full cost of procedure Reso. 88-364
Proposition 4
Permit Processing Fees
Building Permit Fees Total Valuation
$ 1 to $ 500 30.70 31.30 CPI Reso 2020-082
$ 501 to 2,000 30.70 31.30 Plus $4.27 for each additional 100 over first 500 CPI Reso 2020-082 $ 2,001 to 25,000 93.50 95.30 Plus $18.92 for each add'l 1000 over first 2,000 CPI Reso 2020-082 $ 25,001 to 50,000 520.30 530.40 Plus $13.75 for each add'l 1000 over first 25,000 CPI Reso 2020-082 $ 50,001 to 100,000 857.80 874.20 Plus $9.46 for each add'l 1000 over first 50,000 CPI Reso 2020-082 $ 100,001 to 500,000 1,321.20 1,347.30 Plus $7.31 for each add'l 1000 over first 100,000 CPI Reso 2020-082 $ 500,001 to 1,000,000 4,190.90 4,269.90 Plus $6.25 for each add'l 1000 over first 500,000 CPI Reso 2020-082 $ 1,000,001 and up 7,259.60 7,395.40
Plus $4.26 for each add'l 1000 over first 1,000,000
CPI Reso 2020-082
Temporary Certificate of Occupancy 322.00 322.00 Every 60 days CPI Reso 2024-059 Model Home Permit
Residential 423.00 415.00 CPI Reso 2020-082
Building Permit Prior to Subdivision Acceptance
Residential 352.00 346.00 CPI Reso 2020-082
Authorization to Start Work
Commercial 211.00 207.00 CPI Reso 2020-082
Water Efficient Landscape Documentation
2,500 square feet to 40,000 square feet of Landscaping 461.00 453.00 CPI Reso 2020-082 Ordinance 2449 Over 40,000 square feet of Landscaping 649.00 637.00 CPI Reso 2020-082 Ordinance 2449 Note: Plan check fees are 65% of building permit fees. Fees for repetitive plan checks (where the same plans are used in more than one location) may be adjusted at the discretion of the Director of Development Services or his designee. Typically 50% of cost of original plan check fee Plan Check - Outside normal business hours 148.00 145.00 Per Hour (2 hour minimum) CPI Reso 2020-082 Expedited Plan Review * 50% of Plan Check Fee Reso 2020-082 Permit Extension Fee
1st Extenstion 37.00 37.00 After 180 days CPI Reso 2024-059 2nd Extension and Subsequent 125.00 125.00 Each additional 180 days CPI Reso 2024-059 Application Extension Fee
1st Extenstion 37.00 37.00 After 180 days CPI Reso 2024-059 2nd Extension and Subsequent 125.00 125.00 Each additional 180 days CPI Reso 2024-059 Residential Reroof Fee n/a 290.00 Per roof CPI
Residential Window and Door Fee 25.00 25.00 Per window/door CPI Reso 2024-059 Electric Permit Fees
Permit Issuance - each permit 58.00 57.00 Per each permit CPI Reso 2020-082 Each supplemental permit 9.40 9.20 Per each supplemental permit CPI Reso 2020-082 System Fee Schedule
New Residential Building
Multi Family 0.068 0.067 Per square foot CPI Reso 2020-082 Single - two family 0.079 0.078 Per square foot CPI Reso 2020-082 New Non-residential Buildings
3,000 square fee 0.094 0.092 Per square foot CPI Reso 2020-082 3,001 to 10,000 square feet 0.079 0.078 Per square foot CPI Reso 2020-082 Over 10,000 square feet 0.060 0.059 Per square foot CPI Reso 2020-082 Private Swimming Pools 60.00 59.00 Per swimming pool CPI Reso 2020-082 Electric Service
1 - 200 amps 38.00 37.00 CPI Reso 2020-082
201 - 1000 amps 75.00 74.00 CPI Reso 2020-082
over 1000 amps 157.00 154.00 CPI Reso 2020-082
Photo Voltaic Systems - Residential
7 to 15 Kw 450.00 450.00 Reso. 2015-071 AB 1414
AB1132
16 Kw and up 450.00 450.00 Plus 15.00 per Kw or fraction there of above 15 Kw Reso. 2015-071 AB 1414 AB1132

Page 5 of 12 ends

CITY OF REDDING

SCHEDULE OF FEES AND SERVICE CHARGES
Fiscal Year 2025-26
2024-25 2025-26 Last Changed
Type of Fee or Adopted Proposed Additional Information Inflation Resolution or Authority Service Charge Fee Fee Indicator Ordinance
F
DEVELOPMENT SERVICES DEPARTMENT - BUILDING DIVISION (continued) Photo Voltaic Systems - Commercial
1 to 50 Kw 1,000.00 1,000.00 Reso. 2015-071 SB 1222
AB1132
51 to 250 Kw 1,000.00 1,000.00 Plus 7.00 per Kw or fraction there of between 51 Kw and 250 Kw
Reso. 2015-071
SB 1222
AB1132
251 Kw and up 2,400.00 1,000.00 Plus 5.00 per Kw for each Kw or fraction there of above 250 Kw
Reso. 2015-071
SB 1222
AB1132
Alternative Power Source Other Than Solar Permit (Batteries, Generator, Wind Turbine) 187.50 184.10 CPI Reso 2020-082 Electric Sign Permit 95.00 93.00 Each CPI Reso 2020-082 Misc. Circuits 31.00 30.00 CPI Reso 2024-059
Temporary Power Pole Inspection 33.00 32.00 CPI Reso. 2020-082 Energy Service Change (Residential) 159.00 156.00 CPI Reso 2020-082 Energy Service Change (Commercial) 223.00 219.00 CPI Reso 2020-082 Energy Permit Fee 58.00 57.00 CPI Reso 2020-082
Fire Permit Fees
Fire & Life Safety Plan Check and Inspection
Commercial and Multi-Family Sprinkler Plan Check Fee
Total Value
$ 1.00 to $ 500.00 3.70 3.80 CPI Reso 2020-082 Proposition 4 $ 501.00 to $ 2,000.00 3.70 3.80 Plus $0.47 for each add'l $100 over the first $500 CPI Reso 2020-082 Proposition 4 $ 2,001.00 to $ 25,000.00 10.50 10.80
Plus $2.24 for each add'l $1000 over the first
$2,000 CPI Reso 2020-082 Proposition 4
$ 25,001.00 to $ 50,000.00 61.10 62.30
Plus $1.55 for each add'l $1,000 over the first
$25,000 CPI Reso 2020-082 Proposition 4
$ 50,001.00 to $ 100,000.00 99.20 101.00
Plus $1.09 for each add'l $1,000 over the first
$50,000 CPI Reso 2020-082 Proposition 4
$ 100,001.00 to $ 500,000.00 152.60 155.50
Plus $0.829618778037001 for each add'l $1,000
over the first $100,000 CPI Reso 2020-082 Proposition 4 $ 500,001.00 to $ 1,000,000.00 478.50 487.30
Plus $0.68 for each add'l $1,000 over the first
$500,000 CPI Reso 2020-082 Proposition 4
$1,000,001.00 and up 815.40 828.50
Plus $0.54 for each add'l $1,000 over the first
$1,000,000 CPI Reso 2020-082 Proposition 4
Miscellaneous Plan Check 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Proposition 4 Buckeye Single Family Resident Site Review 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Buckeye Single Family Resident Site Visit 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 R-3 Fire Sprinkler Plan Check 126.00 124.00 CPI Reso 2020-082 Commercial Sprinkler System Inspection and Test
Per Sprinkler Riser or Floor plus 124.00 145.00 Per Sprinkler Riser CPI Reso 2020-082 Per Sprinkler Head 2.60 2.60 Per Sprinkler Head CPI Reso 2020-082 R-3 Fire Sprinkler Field Inspection and Test 2.60 325.00 Per Sprinkler Head CPI Reso 2020-082 Fire Sprinkler Re-Inspection (3rd time & thereafter) 146.00 143.00 Per hour, one hour minimum CPI Reso 2023-059 R-1, 2, 4 Fire Sprinkler Field Inspection and Test
Per Sprinkler Riser or Floor plus 124.00 145.00 Per Sprinkler Riser CPI Reso 2020-082 Per Sprinkler Head 2.60 2.60 Per Sprinkler Head CPI Reso 2020-082 Hood and Duct Fire Suppression System Plan Review & Inspection 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Review & Inspection of Fire Service Line 143.00 453.00 Per hour, One hour minimum CPI Reso 2023-059 Review & Inspection of Fire Pump 143.00 453.00 Per hour, One hour minimum CPI Reso 2023-059 Review & Inspection of Standpipe Systems 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Fire Alarm Plan Check Fee 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Fire Alarm Field Inspection and Test plus 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Plus per devise 1.60 1.60 Per Device CPI Reso 2020-082
Fire Field Inspections 143.00 151.00 Per hour, One hour minimum CPI Reso 2023-059 Mechanical Permit Fees
Permit Issuance 57.00 58.00 Each CPI Reso 2020-082
Supplemental Permit Issuance 9.30 9.50 Each CPI Reso 2020-082 Unit Fee Schedule
Installation of force air or gravity type furnace or burner Up to and including 100,000 Btu/h 19.00 19.00 Per Each CPI Reso 2020-082 Over 100,000 Btu/h 35.00 36.00 Per Each CPI Reso 2020-082 Installation or relocation of floor furnace 19.00 19.00 Per Each CPI Reso 2020-082 Installation or relocation of suspended heater, recessed wall heater or floor mounted heater 19.00 19.00 Per Each CPI Reso 2020-082 Installation, relocation or replacement of appliance vent 9.30 9.50 Per Each CPI Reso 2020-082 Repair or alteration of, or addition of each heating appliance, 19.00 19.00 Per Each CPI Reso 2020-082 refrigeration unit, cooling unit, absorption unit or each heating, cooling, absorption or evaporative cooling system including installation of controls
Installation or relocation of boiler or compressor
Replacement of each heating appliance, refrigeration
unit, cooling unit, absorption unit or each heating, cooling, absorption or evaporative cooling system including
installation of controls (Residential) 156.00 220.00 Per Each CPI Reso. 2020-082 Replacement of each heating appliance, refrigeration
unit, cooling unit, absorption unit or each heating, cooling, absorption or evaporative cooling system including
installation of controls (Commercial) 187.00 190.00 Per Each CPI Reso. 2020-082 Up to 3 horsepower or 100,000 Btu/h 19.00 19.00 Per Each CPI Reso 2020-082 Up to 15 horsepower or 500,000 Btu/h 35.00 36.00 Per Each CPI Reso 2020-082 Up to 30 horsepower or 1,000,000 Btu/h 46.00 45.00 Per Each CPI Reso 2020-082 Up to 50 horsepower or 1,750,000 Btu/h 66.00 67.00 Per Each CPI Reso 2020-082 Over 50 horsepower or 1,750,000 Btu/h 115.00 113.00 Per Each CPI Reso 2020-082 Air-handling unit
Up to 10,000 cubic feet per minute 13.00 13.00 Per Each CPI Reso 2020-082 Over 10,000 cubic feet per minute 24.00 24.00 Per Each CPI Reso 2020-082 Evaporative Cooler, not portable 19.00 19.00 Per Each CPI Reso 2020-082 Ventilation fan connected to single duct 9.30 9.50 Per Each CPI Reso 2020-082 Ventilation system not part of heating or a/c system 13.00 13.00 Per Each CPI Reso 2020-082 Installation of each hood served by mechanical exhaust 13.00 13.00 Per Each CPI Reso 2020-082 Installation or relocation of domestic incinerator 24.00 24.00 Per Each CPI Reso 2020-082 Installation or relocation of commercial or industrial type incinerator 95.00 93.00
Per Each
CPI Reso 2020-082
Solar Collector 7.70 7.80 Per Collector CPI Reso 2020-082 Solar Storage Tank 7.70 7.80 Per Tank CPI Reso 2020-082

Page 6 of 12 ends

CITY OF REDDING

DEVELOPMENT SERVICES DEPARTMENT - PLANNING DIVISION
Pre-application review fee 10.00% 10.00% 10% of total application fee Reso. 2006-90 Publication and Documents:

Statistical Reports 6 to 11 Based on size of document Reso. 2006-90 General Plan, Elements, etc. 6 to 17 Based on size of document Reso. 2006-90 Area / Specific Plans 6 to 28 Based on size of document Reso. 2006-90 Large Scale Copies 6 to 28 See GIS Section Reso. 2006-90 Cost for copies of documents and maps not specified above shall be established by the Development Services Director
Specific Plan Preparation Cost Recovery and Update Fee Fee = A { [M (1 + bn) ]+ [U (1+b5) ] } Where: A = Number of gross acres in the project area; M = The
City's average cost per gross acre of preparing the
Specific Plan and the MEIR and completing any
City-initiated annexation of the property. The final
amount will be set at the time of final recordation
of the City-initiated annexation. Where a privately
initiated annexation precedes a City-sponsored
annexation (if any), the fee will be determined
based on the average cost per acre, as describe
above, without the annexation costs; b = The
projected annual inflation rate. The average
annual inflation rate used for this calculation will be based on the average inflation rate for the previous
5 years as measured by the consumer price index.

The rate will be revised each year at the time of
the required annual report on the Specific Plan; n
= Number of years since the year of Specific Plan
adoption; U = Contribution towards cost of
necessary updates to the Specific Plan and
accompanying Master Environmental Impact
Report.

Reso. 2009-110
Permit Processing Fees
Parcel Maps / Property Line Adjustment:

Administrative Parcel Map - exempt from CA Environmental Quality Act (CEQA) 4,752.00 4,666.00 CPI Reso 2022-059
All G.C. §66451.2
& §66451.33
Major 2- to 4- Parcel Split - NOT exempt from CEQA 8,891.00 9,054.00 CPI Reso 2022-059 Property Line Adjustment 981.00 1,135.00 CPI Reso 2022-059 Parcel Map Amendment or Extension 3,810.00 3,880.00 CPI Reso 2022-059 Administrative Parcel Map Amendment or Extension 2,540.00 2,587.00 CPI Reso 2022-059 Subdivisions:

Subdivision and Condominium Conversions: Deposit Actual Cost 5 to 25 lots 13,840.00 13,590.00 Cost + 100% Overhead CPI Reso 2022-059 All G.C. §66451.2 26 to 50 lots 17,202.00 17,518.00 Cost + 100% Overhead CPI Reso 2022-059 51 to 100 lots 23,384.00 23,813.00 Cost + 100% Overhead CPI Reso 2022-059 101 or more lots 25,628.00 26,099.00 Cost + 100% Overhead CPI Reso 2022-059 Extension 3,077.00 3,134.00 Cost + 100% Overhead CPI Reso 2022-059 Amendment 6,044.00 6,155.00 Cost + 100% Overhead CPI Reso 2022-059 Reversion to Acreage 794.00 809.00 Cost + 100% Overhead CPI Reso 2022-059 Deposit Actual Cost
Annexation 5,059.00 5,152.00
Cost + 100% Overhead (does not include LAFCO
& State Fees) CPI Reso 2022-059
Abandonment: Deposit
Summary Vacation 363.00 370.00 CPI Reso 2022-059 Proposition 4 Right of Way 5,715.00 5,820.00 CPI Reso 2022-059 Proposition 4 Easement 634.00 646.00 CPI Reso 2022-059 Proposition 4

Page 7 of 12 ends

CITY OF REDDING

First 4 units 5,081.00 5,174.00 CPI Reso 2022-059 G.C. §65104 5 to 49 units 12,702.00 12,935.00 CPI Reso 2022-059 G.C. §65104 50 or more units 19,052.00 19,402.00 CPI Reso 2022-059 G.C. §65104 Mobile Home Park 12,702.00 12,935.00 CPI Reso 2022-059 G.C. §65104 Miscellaneous 1,861.00 1,895.00 Plus $500 per additional location CPI Reso 2022-059 G.C. §65104 Commercial / Industrial New Construction Deposit
1 acre or less 7,621.00 7,761.00 CPI Reso 2022-059 G.C. §65104

1.1 to 5 acres 12,702.00 14,960.00 CPI Reso 2022-059 G.C. §65104

5.1 to 10 acres 16,511.00 19,585.00 CPI Reso 2022-059 G.C. §65104 Over 10 acres 20,322.00 20,695.00 CPI Reso 2022-059 G.C. §65104 Amendment - Minor 2,540.00 25% of Base Application Fee CPI Reso 2022-059 G.C. §65104 Amendment - Moderate n/a 50% of Base Application Fee
Amendment - Major n/a 75% of Base Application Fee
Amendment - Minor by Director 222.00 780.00 CPI Reso 2023-059 G.C. §65104 Extension 1,271.00 1,294.00 CPI Reso 2022-059 G.C. §65104 Site Development Permit - Director 3,810.00 5,400.00 CPI Reso 2022-059 G.C. §65104 Site Development Permit - Director Amendment 2,540.00 2,587.00 CPI Reso 2022-059 G.C. §65104 Temporary Use Permit 1,139.00 1,160.00 Plus $250 per additional location CPI Reso 2022-059 G.C. §65104 Final Plan Review 2,540.00 2,587.00 CPI Reso 2022-059 G.C. §65104 Short Term Rental - Vacation Rental 1,271.00 1,294.00 CPI Reso 2022-059 Short Term Rental - Hosted Homestay 226.00 226.00 CPI Reso 2024-059 Tree Permit 65.00 64.00 Per Tree CPI Reso 2022-059 G.C. §65104 Administrative Sign Permits:

Temporary Promotional Advertising 487.00 496.00 CPI Reso 2022-059 G.C. §65104 Temporary Banner Permit 31.00 32.00 CPI Reso 2022-059 G.C. §65104 Permanent Advertising Sign 905.00 922.00 CPI Reso 2022-059 G.C. §65104 Murals 50.00 50.00 CPI Reso 2024-059
General Plan Amendments / Specific Plans: All G.C. §65104 and §65456(b)
1 acre or less 12,702.00 12,935.00 CPI Reso 2022-059

1.1 to 10 acres 15,241.00 15,521.00 CPI Reso 2022-059

10.1 to 100 acres 19,052.00 19,402.00 CPI Reso 2022-059 Over 100 acres 25,403.00 25,870.00 CPI Reso 2022-059
Deposit Actual
General Plan Amendment (Text) 4,199.00 4,276.00 Cost + 100% Overhead CPI Reso 2022-059 G.C. §65104 Specific Plan Amendment (Text) 4,199.00 4,276.00 Cost + 100% Overhead CPI Reso 2023-059 G.C. §65104 Rezoning:

Planned Development Overlay District only 4,445.00 4,527.00 CPI Reso 2022-059 G.C. §65104 1 acre or less 6,987.00 7,115.00 CPI Reso 2022-059 G.C. §65104

1.1 to 10 acres 10,796.00 10,994.00 CPI Reso 2022-059 G.C. §65104

10.1 to 100 acres 19,052.00 19,402.00 CPI Reso 2022-059 G.C. §65104 Over 100 acres 25,403.00 25,870.00 CPI Reso 2022-059 G.C. §65104 Variance:

Zoning Exception 1,271.00 1,294.00 CPI Reso 2022-059 G.C. §65104 Zoning Exception Amendment 1,525.00 1,553.00 CPI Reso 2022-059 G.C. §65104 Major Variance 8,065.00 8,213.00 CPI Reso 2022-059 G.C. §65104 Variance Amendment 5,142.00 5,236.00 CPI Reso 2022-059 G.C. §65104 Recreational Vehicle Parking Exception 634.00 646.00 CPI Reso 2022-059 Recreational Vehicle Parking Exception Renewal 318.00 324.00 CPI Reso 2022-059 Development Agreement Application 8,274.00 8,426.00 CPI Reso 2022-059 G.C. §65865(d) Deposit Actual
Ordinance Amendment (Text) 4,276.00 4,199.00 Cost + 100% Overhead CPI Reso 2022-059 G.C. §65104 Surface Mining / Reclamation Plans 6,797.00 6,922.00 CPI Reso 2022-059 R.M.C.18.63.050 Annual Surface Mining Inspection Administrative Fee 1,122.00 1,143.00 CPI Reso 2022-059 R.M.C.18.63.050 Environmental Impact Report Processing: Deposit Deposit Actual All Pub.

Resources Code
§21089(a)

0.1 to 5 acres 6,044.00 6,155.00 Cost + 100% Overhead CPI Reso 2022-059

5.1 to 10 acres 7,331.00 7,466.00 Cost + 100% Overhead CPI Reso 2022-059

10.1 to 20 acres 9,395.00 9,568.00 Cost + 100% Overhead CPI Reso 2022-059

20.1 to 40 acres 15,549.00 15,835.00 Cost + 100% Overhead CPI Reso 2022-059

40.1 to 100 acres 20,635.00 21,014.00 Cost + 100% Overhead CPI Reso 2022-059 For each 25 acres or fraction thereof in excess of 100 acres 2,493.00 2,448.00 Cost + 100% Overhead CPI Reso 2022-059 Environmental Assessment and Negative Declarations / De Minimis
20% of total application fee Reso. 2006-90 Pub. Resources Code §21089(a)
50% of total application fee
Deposit Deposit Actual
CEQA Mitigation Monitoring - Deposit 712.00 699.00 Cost + 100% Overhead CPI Reso 2022-059 Pre-Application Reivew / Downtown Specific Plan Area 490.00 481.00 CPI Reso 2022-059 G.C. §65104 Deposit Actual
Pre-application Review Fee / Traffic or Special Study Review 20 % of total application fee
Cost + 100% Overhead Reso. 2006-90
Appeals:

Applicant 1,271.00 1,294.00 CPI Reso 2022-059 G.C. §65104 Administrative Permit (appeal by applicant) to Bar 1,271.00 1,294.00 CPI Reso 2022-059 G.C. §65104 Land Use History/Toxic Hazard Review/Qualified Historic Property Designation 445.00 437.00 Plus Time and Materials CPI Reso 2022-059 Proposition 4 Street Renaming Request
0 - 1000 feet of street 1,596.00 1,625.00 CPI Reso 2022-059 Proposition 4 Over 1000 feet of street 1,883.00 1,918.00 CPI Reso 2022-059 Proposition 4 Floodplain Determination/Zoning Confirm Letter/ABC Public Necessity Determin. 220.00 216.00 CPI Reso 2022-059
Elevation Certificate 198.00 202.00 CPI Reso 2022-059
Certificate of Compliance Letter 1,906.00 1,941.00 CPI Reso 2022-059 LOMA / LOMR Processing
Letter of Map Amendment (LOMA) 415.00 423.00 CPI Reso 2022-059 Letter of Map Revision (LOMR) 715.00 728.00 Cost + 100% Overhead CPI Reso 2022-059 Senate Bill Fees
SB 35 n/a 1,040.00
SB 9 Pre-Application n/a 478.00
SB 9 Application Review n/a 390.00

Page 8 of 12 ends

CITY OF REDDING

INFORMATION TECHNOLOGY DEPARTMENT- GIS DIVISION
Maps
Color Plots

8.5 x 11 6.00 6.00 Reso. 2006-90 Proposition 4
11 X 17 12.00 12.00 Reso. 2006-90
18 x 24 37.00 36.00 CPI Reso 2020-082 Proposition 4
24 x 36 45.00 44.00 CPI Reso 2020-082 Proposition 4
36 x 48 and Larger 54.00 54.00 CPI Reso 2020-082 Proposition 4 Maps / GIS Data in Electronic Format 94.00 92.00 Per Megabyte (MB) $94 minimum charge CPI Reso 2020-082 Proposition 4 Additional copies of Color Plots

8.5 x 11 4.00 4.00 Reso. 2006-90 Proposition 4
11 X 17 6.00 6.00 Reso. 2006-90
18 x 24 and Larger 27.00 27.00 CPI Reso 2020-082 Proposition 4 Information Technology Department - continued
Custom Mapping or GIS Analysis 107.00 111.00 Per hour CPI Reso 2020-082 Fees for documents, data reports, specialty mapping and GIS services not specified above shall be based on cost and established by the GIS Manager.

PUBLIC WORKS DEPARTMENT - SOLID WASTE TRANSFER / RECYCLING FACILITY Fees for Loads Without Covers: Effective July 1, 2004, the fee for a load without a cover in an open trailer or open truck or pickup bed shall be twice the posted rate for a load with a cover. The customer shall pay this fee prior to disposal.

Reso. 2008-97
Fees for Tarps in Lieu of Twice the Rate for Uncovered Loads: In lieu of paying twice the rate, the customer may purchase a tarp at the Transfer Station in a size sufficient to cover the load. The City shall refuse service to customers who do not pay the fee or purchase a tarp for a load without a cover at the Transfer Station or other City disposal sites after July 1, 2004.

The cost of the tarp shall be the Solid Waste
Utility's cost to purchase the tarp, plus a handling
charge.

Reso. 2008-97
Green Waste (no concrete/dirt/rocks/asphalt)
Per Ton Rate 32.00 34.75 Reso. 2020-017 R.M.C.9.28.110
Pickup
Minimum (4-30 gal cans/bags, up to level pick up bed 14.00 15.00 Reso. 2020-017 R.M.C.9.28.110 Above Pickup Bed 16.00 17.25 Reso. 2020-017 R.M.C.9.28.110 Above Pickup Cab 17.50 19.00 Reso. 2020-017 R.M.C.9.28.110 Bag or Waste Can - 33 gallon (Maximum of 3) 4.00 4.50 Reso. 2020-017 R.M.C.9.28.110 Household Waste
Per Ton Rate - under 2 tons or <5 cubic yards 103.75 112.00 Reso. 2020-017 R.M.C.9.28.110 2 tons or more or > 5 cubic yards 106.00 114.50 Reso. 2020-017 R.M.C.9.28.110 Pickup
Minimum (4 - 33 gal cans/bags, up to level pickup bed 28.75 31.00 Reso. 2020-017 R.M.C.9.28.110 Above Pickup Bed 31.25 33.75 Reso. 2020-017 R.M.C.9.28.110 Above Pickup Cab 35.00 38.00 Reso. 2020-017 R.M.C.9.28.110 Bag or Waste Can - 33 gallon (maximum of 3) 4.00 4.50 Reso. 2020-017 R.M.C.9.28.110 Construction Waste
Clean wood (wood without paint or other
treatment) will be charged at same rate as selfhaul green waste. MO 2011-108 R.M.C.9.28.110 Car Tire (no wheel / rim) 2.75 2.75 Reso. 2015-071 R.M.C.9.28.110 Car Tire with Rim 4.75 4.75 Reso. 2015-071 R.M.C.9.28.110 Truck Tire (no wheel / rim) (46" diameter x 12" wide) 8.25 8.25 Reso. 2015-071 R.M.C.9.28.110 Commercial Copier / Printer 34.50 34.50 Reso. 2016-071
Appliance with motor or compressor Market price Market price each month Reso. 2008-97 R.M.C.9.28.110 Other Large Appliance with motor Market price Market price each month Reso. 2008-97 R.M.C.9.28.110 Small Appliance without motor Market price Market price each month Reso. 2008-97 R.M.C.9.28.110 Fluid removal 6.25 CPI 6.25 Reso. 2017-054
Microwave 10.50 13.00 Reso 2023-059
Couch/Large chair/Table (hard to handle items) 8.25 CPI 8.50 Reso. 2015-071 R.M.C.9.28.110 Mattress/Box Spring 8.25 CPI 8.50 Reso. 2015-071 R.M.C.9.28.110 Motor Removal 6.25 CPI 6.25 Reso. 2015-071 R.M.C.9.28.110 Refrigerant removal 6.25 CPI 6.25 Reso. 2015-071 R.M.C.9.28.110 Mercury Switch Processing 13.00 CPI 13.25 Reso. 2015-071 R.M.C.9.28.110 Latex paint .50 / pound * .50 / pound * Reso. 2012-74 R.M.C.9.28.110 Flammable liquids, solvents .50 / pound .50 / pound Reso. 2012-74 R.M.C.9.28.110 Oil based paint, tar, adhesives, stains, petroleum .50 / pound * .50 / pound * Reso. 2012-74 R.M.C.9.28.110 Poison solids 1.75 / pound 1.75 / pound Reso. 2012-74 R.M.C.9.28.110

Page 9 of 12 ends

CITY OF REDDING

SCHEDULE OF FEES AND SERVICE CHARGES
Fiscal Year 2025-26
2024-25 2025-26 Last Changed
Type of Fee or Adopted Proposed Additional Information Inflation Resolution or Authority Service Charge Fee Fee Indicator Ordinance
F
PUBLIC WORKS DEPARTMENT - SOLID WASTE TRANSFER / RECYCLING FACILITY (continued) Halogenated oil 5.00 / gallon 5.00 / gallon Reso. 2012-74 R.M.C.9.28.110 Antifreeze No charge * No charge * Reso. 2012-74 R.M.C.9.28.110 Oil filters, used motor oil No charge * No charge * Reso. 2012-74 R.M.C.9.28.110 Aerosol cans 1.50 / each 1.50 / each Reso 2024-059 R.M.C.9.28.110 Propane cylinders - 16 oz only 3.00/each 3.00/each Reso 2023-059 R.M.C.9.28.110 PCB ballasts 1.25 each 1.25 each Reso. 2012-74 R.M.C.9.28.110 Non-PCB ballasts No charge * No charge * Reso. 2012-74 R.M.C.9.28.110 HID lamps 3.50/each 3.50/each Reso 2024-059 R.M.C.9.28.110 Alkaline batteries 1.25 / pound 1.25 / pound Reso. 2012-74 R.M.C.9.28.110 Fluorescent light tubes .20/ foot .20/ foot Reso 2024-059 R.M.C.9.28.110 Compact fluorescent bulbs .50 / each .50 / each Reso. 2012-74 R.M.C.9.28.110 Hazardous Waste and Other materials not listed that may be included in diversion and recycling programs
TBD based on material
type and
recycling/disposal
processing costs
Processing/paperwork fee 25.00 / visit 25.00 / visit
Master lock Padlock for Commercial Waste Receptacles n/a 14.75 each R.M.C.9.28.110 *No charge will continue as long as the City's vendor
continues to not charge the City.

Special handling Fee
A special handling fee shall be charged by the Solid Waste Utility when market conditions result in a loss on recycling scrap metals on the following items: oven; stove; refrigerator; freezer; washer; dishwasher; water heater; dryer; window-mount HVAC unit; equivalently sized machines or equipment.

The Solid Waste Utility shall review the City's cost
to dispose of scrap metals monthly and shall adjust
the fees in order to offset the difference between
the City's cost and what it receives from the sales
of scrap metals. Fees will be based on the fee
schedule below if the City is paying to recycle
scrap metals.

Reso. 2008-97
Large Scrap Metal Loads: Large loads of scrap metals shall be charged a special handling fee as follows:
0 - 200 pounds 5.50 5.50 Reso. 2017-054
>200 - 400 pounds 8.50 8.50 Reso. 2017-054
>400 - 600 pounds 11.75 11.75 Reso. 2017-054
>600 - 800 pounds 14.75 14.75 Reso. 2017-054
Retail: The Solid Waste Utility may sell compost produced for not less than the average retail price of three local retail outlets that sell equivalent compost. Each May, the Solid Waste Utility shall conduct a survey to establish prices that are supported by the market conditions but also allows reasonable cost recovery and minimizes the volume of green waste buried at the landfill.

In accordance with CalRecycle mandates, the Solid Waste Utility may hold reduced costs sales and/or giveaways of compost and blends of green waste materials to meet diversion goals.

The City may provide a discount of up to 15% for
purchases of five (5) or more cubic yards. Reso. 2009-110 Wholesale 80% of retail price for
retail businesses
80% of retail price for retail businesses Reso. 2008-97 Screened First Grindings Same formula as for Compo Same formula as for Compost Reso. 2021-076 First Grindings Chips Same formula as for Compo Same formula as for Compost Reso. 2008-97 First Grindings Green Waste Same formula as for
Compost
Same formula as for Compost Reso. 2008-97
Delivery Costs: If the buyer of compost, mulch or wood chips does not provide transportation, the Solid Waste Utility may truck compost, mulch or wood chips at the actual cost plus 10% to any location within the City or within five (5) miles of the Solid Waste Transfer/Recycling Facility, whichever is further. The minimum load the City shall truck shall be five (5) tons or ten (10) cubic yards. If a driver or vehicle is not available, the Utility may decline to provide this service. MO 2011-108
Residential Special Collection Program: Customers who request special, curbside collections of large, bulky items that do not fit in a wheeled waste cart shall pay a fee equal to the rate for disposal at the transfer station plus additional labor and equipment costs.

If the item is not subject to a disposal fee, a handling fee equal to the Hard-to-handle fee at the transfer station shall apply.

The Solid Waste Utility shall adjust the fees for the
Residential Special Collection Program for Hard-tohandle Items on an annual basis, after adoption of the City's budget, to reflect current costs.

Maximum of six (6) items in one (1) trip.

MO 2011-108
Non-Curbside Collection Surcharge: (Wheeled Waste Carts) Rate / Month 4.50 4.50 Reso 2024-059
Replacement Fee * The City reserves the right to charge the customer for the replacement cost of a lost, stolen,
damaged, or destroyed wheeled waste cart, metal
container, or drop box(es).

MO 2011-108
Emergency/Overtime Fee * Customers requesting emergency service requiring overtime shall pay an overtime fee that shall
include the overtime rate for the employee and
equipment costs. This fee is in addition to the
regular fee for the metal container, drop-boxes, or
compactors.

MO 2011-108
Prohibited Items Fee* 42.00 43.00
Customers shall pay a prohibited items fee for
each prohibited item that is located in a cart,
container, drop-box, or compactor. This fee is in
addition to the regular fee for the metal container,
drop-boxes, or compactors. Reso 2009-106
Reso 2023-059
* All solid waste charges are subject to a 1.36% Landfill monitoring fee.

Page 10 of 12 ends

CITY OF REDDING

ECONOMIC DEVELOPMENT DEPARTMENT - AIRPORTS
Aircraft Storage Rentals - Benton Field:

Closed Hangar 1 - 20 200.00 204.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 21 - 30 218.00 222.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 31 - 40 292.00 297.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 41 - 50 363.00 370.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Open Hangar 142.00 145.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Sun Shade Hangar 142.00 145.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Aircraft Storage Rentals - Regional Airport:

Closed Hangar 1 - 20 218.00 222.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 21 - 29 and 31 - 40 235.00 239.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 30 w/ Office 292.00 297.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 41 - 70 255.00 260.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 71 - 80 292.00 297.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 81 - 88 346.00 352.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Closed Hangar 90 - 99 415.00 423.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Aircraft Storage Rentals - Regional Airport: (Continued) Executive Hangar - Commercial Use Lease Lease Reso 2020-082 Executive Hangar 944.00 961.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Port-A-Port 363.00 370.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Twin Engine 549.00 559.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Jet Pod - Hangar 89 1,474.00 1,501.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Miscellaneous Fees Benton Field and Redding Regional Airport Aircraft Tie-Down (single) 51.00 52.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Aircraft Tie-Down (twin & helicopter) 93.00 95.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Aircraft Tie-down (Commercial Use) 142.00 139.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Aircraft Tie-down (Twin - Commercial Use) 177.00 180.00 Per Month CPI Reso 2023-059 R.M.C.3.04.020 Transient Tie-Down
Single 6.00 6.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Twin 7.00 7.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Small Business Jet 22.00 22.00 Per Night CPI Reso. 2006-90 R.M.C.3.04.020 Helicopter Reso. 2006-90 R.M.C.3.04.020
Light (<3,500 lbs.) 6.00 6.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Intermediate (3,500 to 7,000 lbs.) 9.00 9.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Medium (7,000 to 12,500 lbs.) 12.00 12.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Heavies (12,500 lbs >) 15.00 15.00 Per Night CPI Reso 2024-059 R.M.C.3.04.020 Aircraft Parking - Violation Penalty 50.00 50.00 Per Day Reso 2024-059 R.M.C.3.04.020 Hangar Office - Single 39.00 40.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Hangar Office - Twin 68.00 69.00 Per Month CPI Reso 2020-082 R.M.C.3.04.020 Electric Outlet Fee 7.00 7.00 Per Outlet Per Day Reso 2020-082 R.M.C.3.04.020 Large Aircraft Overnight Fee greater than 2,500 sq.ft 44.00 45.00 Per Night CPI Reso 2020-082 R.M.C.3.04.020 Non-Aeronautical Use of Hangars - Premium 2X Aeronautical Rental Rate Reso 2020-082 R.M.C.3.04.020 Hangar Office - Commercial Use Lease Lease Reso 2020-082 Heating or Cooling Equipment Installation Surcharge 19.00 19.00 Per Month CPI Reso 2020-082 Delinquency Penalty - Rentals 50.00 50.00 Per Day Reso 2024-059 R.M.C.3.04.020 Fuel Flowage Fee 0.10 0.10 Per Gallon Reso. 2006-90 R.M.C. 3.04.020 Avgas Per Gallon 0.10
Jet Fuel Per Gallon 0.10
Other aviation fuels Per Gallon 0.10
Ground Rental Rate - Benton Field & Regional Airport
Benton Field:

Non-Commercial 0.042 0.042 Per square foot per month Reso 2020-082 Commercial 0.034 0.034 Per square foot per month Reso 2020-082 Regional Airport:

Non-Commercial 0.042 0.042 Per square foot per month Reso 2020-082 Commercial 0.037 0.037 Per square foot per month Reso 2020-082 Facility Rental Rate - Redding Regional Airport
Terminal Building n/a 2.000 Per square foot per month
(when not otherwise specified in lease)
Commercial 0.037 0.037 Per square foot per month Reso 2020-082 Landing Fees (>12,5000 lbs gross weight):

Aircraft providing regularly scheduled passenger or freight services (regardless of weight) 1.50 1.65 Per 1,000 lbs. certified gross landing weight Reso. 2020-082 R.M.C.3.04.030 Landing Fees:

Non-scheduled passenger or freight aircraft over 60,000 lbs 12,500 lbs gross weight 1.75 1.90 Per 1,000 lbs. certified gross landing weight Reso. 2020-082 R.M.C. 3.04.030 Landing Fees:

Aircraft operating from Redding Regional Airport in performance of special contracts for fighting fire or otherwise with federal, state, or county governments:

1.50 1.50
Per 1,000 lbs. certified gross landing weight Reso. 2015-071 R.M.C.3.04.030
Enplaning Passenger Charge 4.50 4.50 Per Passenger Reso. 2006-90 P.L.101-508Title IX Small Package Delivery Vehicle User Fee 45.00 45.00 Per vehicle per month Reso. 2009-110 Paid Parking:
0 - 4 hours (Autos only - No Oversized Vehicles) No Charge No Charge Reso. 2015-071 Daily Parking Rate (compact, mid-size, and full size cars, light & medium trucks) 10.00 12.00 Reso. 2015-071
Daily Parking Rate for Vehicles Parked in Short-Term Parking over Four Hours 20.00 24.00 Reso. 2015-071
Weekly Rate 60.00 72.00 Reso. 2015-071

Page 11 of 12 ends

CITY OF REDDING

SCHEDULE OF FEES AND SERVICE CHARGES
Fiscal Year 2025-26
2024-25 2025-26 Last Changed
Type of Fee or Adopted Proposed Additional Information Inflation Resolution or Authority Service Charge Fee Fee Indicator Ordinance
F
ECONOMIC DEVELOPMENT DEPARTMENT - AIRPORTS (continued)
Oversized Vehicle - Daily Rate n/a 14.00
Per day per space occupied
Applies to any vehicle occupying multiple spaces.

Oversized Vehicle, 21 ft+ length 13.00 13.00 Reso. 2020-082 Tractor + Trailer 26.00 26.00 Reso. 2020-082
Tractor (No Trailer) 13.00 13.00 Reso. 2020-082
Trailer (No Tractor or Vehicle) 13.00 13.00 Reso. 2020-082 Power Hook Up 7.00 7.00 Reso. 2020-082
Oversized Vehicle - Weekly Rate n/a 84.00
Per week per space occupied
Applies to any vehicle occupying multiple spaces.

Oversized Vehicle, 21 ft+ length 78.00 78.00 Reso. 2020-082 Tractor + Trailer 156.00 156.00 Reso. 2020-082
Tractor (No Trailer) 78.00 78.00 Reso. 2020-082
Trailer (No Tractor or Vehicle) 78.00 78.00 Reso. 2020-082 Power Hook Up 42.00 42.00 Reso. 2020-082
Long -Term Parking (Auto only) - Special Circumstances 120.00 Monthly 30.00 Reso. 2006-90 Late Payment Processing Fee 15.00 or 3% 15.00 or 3% Whichever is greater Reso 2020-082 SIDA- Badge Fee 100.00 100.00 Per Person MO 2011-108
Title 49 Code of
Fed. Regulation
Part 1542
SIDA Renewal 20.00 35.00 Annual / Per Person / Per Year Reso. 2009-110 CHRC Vetting - Process Fee 35.00 35.00 Biennial / Per Person Reso. 2015-071 Airport Operations Area Badge Fee 20.00 25.00 Annual / Per Person / Per Year Reso. 2007-175 Lost or Damaged / SIDA or AOA Badge Replacement Fee 25.00 50.00 Per Occurrence Reso. 2009-110 Air Stairs 50.00 50.00 Per Use Reso. 2006-90
ADA Jet Aircraft Passenger Ramp 100.00 100.00 Per Use Reso. 2006-90 ADA Commuter Aircraft Passenger Ramp 50.00 50.00 Per Use Reso. 2006-90 Commercial Mobile Vendor User Fee 10.00 10.00 Per Month July 21, 2009
CC Item 9.11.(f)
Lost & Found Returns (shipping) Actual cost Actual cost Reso 2023-059 Badge Audit Non-Compliance Fee n/a 250.00 Per Occurrence Delivery Receiving/Loading/Unloading Assistance Fee n/a 150.00 Per Occurrence

HOUSING AND COMMUNITY DEVELOPMENT
Photocopies 0.25 0.25 Per Copy Reso. 2016-071
Copies on USB flash drive 6.50 6.50 per flash drive Reso 2023-059 Substitution and Reconveyance Fee (Auto-adjusted to Shasta County Fee Schedule) 39.50 39.50 Per Reconveyance Reso. 2016-071 Subordination Processing Fee 100.00 100.00 Reso. 2016-071

Page 12 of 12 ends

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Approve setting a Public Hearing on June 17, 2025, at 6:00 p.m., in the City Council Chambers, 777 Cypress Avenue, Redding, California, to consider adjustments to the City of Redding’s Schedule of Fees and Service Charges.

Fiscal Impact
There is no fiscal impact to setting the public hearing.

Alternative Action
The City Council (Council) could choose not to set the public hearing and provide alternate direction to staff.

Background/Analysis
California Government Code Sections 66016 and 66018 require that a public hearing be noticed at least ten days prior to a proposed levy of, or increase in, municipal fees and service charges.

On an annual basis, and in accordance with City Council Policy No. 802, the Finance Division submits to the Council proposed changes, deletions, and additions to the schedule. In accordance with adopted City of Redding policy, staff requests that pursuant to Government Code requirements, a public hearing on the proposed adjustments be set for June 17, 2025.

Fees are determined based on cost analysis in accordance with Proposition 26. Once established, increases on some fees are based on the Consumer Price Index (CPI) or the Construction Cost Index (CCI).

Overall, most of the proposed adjustments are based on a 1.84 percent increase in the CPI for the 12-month period ended March 2025 for mid-sized western cities.

MEETING DATE: May 20, 2025
ITEM NO. 4.10(b)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.10(b)--Set Public Hearing regarding adjustments to Schedule of Fees and Service Charges
Greg Robinett, Director of
Finance/City Treasurer
Packet Pg. 805 Attachment: Previous Staff Report May 20, 2025 (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges) Report to Redding City Council May 14, 2025
Re: 4.10(b)Set Public Hearing regarding adjustments to Schedule of Fees and Service Charges Page 2
Water and wastewater fees related to new development are increased by 2.26 percent, which is the CCI for the 12-month period ended May 2025, Ordinance 16.20.050.

The schedule is subject to certain rounding conventions in the CPI/CCI calculation. The rounding conventions utilized in the schedule are as follows: for fees under $10.00 and for fees which are tiered, the fee is rounded to the nearest 10 cents. For fees $10.00 and above, the fee is rounded to the nearest whole dollar. As a result, some of the fees and service charges listed in the schedule may not realize an increase as a result of the CPI/CCI calculation. Note that the schedule also contains fees and service charges that do not have a CPI or CCI escalator which results in no change for those fees from the prior year. All new fee requests, corrections or proposed changes are reflected in the schedule in red.

The suggested effective date for all changes to fees and service charges is July 1, 2025.

Below is a list of the summary of changes other than CPI or CCI, by department/division where adjustments are present. If no adjustments beyond CPI or CCI are present in a specific department/division they are not listed below.

Finance Department
x No change.

City Manager
x No change.

City Clerk
x Language change.

City Treasurer
x No change.

Purchasing
x No change.

Community Services Department – Recreation Division
x New Fee: Baseball/Softball Field preparation fee for $40.00 per field; x New Fee amendment - Lake Redding Park Sand Volleyball Courts from $35.00 per two hour minimum to $17.50 per one hour minimum;
x New Fee: Pickle Ball Court user fee for 6 courts for $94.00 per two-hour session; x Remove fees Redding Aquatic Center replacement fee; and x Consolidate River Front Amphitheatre from multiple to single lines.

Fire Department
x Hazardous Material Response fee, First Responder fee, and Emergency Response to DUI collision fee - for the 2024-25 schedule an analysis was completed to determine the actual response cost. One third of the increase was being recognized on the 2024-25 schedule.

One third of the increase is being recognized on the 2025-26 schedule from $430.00 to $489.00; one third of the increase will be recognized on the 2026-27 schedule; and x Inspection Fees: Change from $143.00 per hour to $151.00 per hour.

Packet Pg. 806 Attachment: Previous Staff Report May 20, 2025 (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges) Report to Redding City Council May 14, 2025
Re: 4.10(b)Set Public Hearing regarding adjustments to Schedule of Fees and Service Charges Page 3
Police Department
x Massage permit new from $52.00 to $80.00; and
x Massage permit renewal from $29.00 to $30.00.

Electric Utility Department
x No change.

Public Works Department – Water
x No change.

Public Works Department – Wastewater
x No change.

Public Works Department – Engineering Division
x No change.

Development Services Department – Building Division
x New Fee: Residential Reroof fee for $290.00 per roof; x Language change to update authority from “AB 1414” to “AB1132”; x New Fee amendment: Photo Voltaic Systems – Commercial (251 KW and up) from $2,400 to $1,000;
x New Fee amendment: Commercial Sprinkler System Inspection and Test from $124.00 to $145.00;
x New Fee amendment: Commercial Sprinkler System Inspection and Test from $124.00 to $145.00;
x New Fee amendment: Consolidate residential and commercial replacement of heating appliance for $220.00 per each;
x New Fee amendment: Consolidate residential and commercial replacement of water heater for $220.00 per each;
x Removed reinspection fees assessed under provisions of section 108.8 C.B.C.; and x New Fee: Inspection where no separate fee is indicated for $97.00 per hour.

Development Services Department – Planning Division
x Split out user permit amendment from one line to multiple lines; x New Fee amendment: Site Development Permit – Director from $3,810.00 to $5,400.00; x New Fee amendment: Environmental assessment from 20 percent of total application fee to 50 percent of total application fee; and
x New fee: Senate Bill fees.

Information Technology Department – GIS Division
x New fee amendment: Custom Mapping or GIS analysis from $107 per hour to $111 per hour.

Public Works Department - Solid Waste Transfer / Recycling Facility x Increase to Microwave from $10.50 to $13.00;
Packet Pg. 807 Attachment: Previous Staff Report May 20, 2025 (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges) Report to Redding City Council May 14, 2025
Re: 4.10(b)Set Public Hearing regarding adjustments to Schedule of Fees and Service Charges Page 4
x Language change to add CPI to fluid removal, couch/large chair/table, mattress/box spring, motor removal, refrigerant removal, and mercury switch processing; x New Fee: Mater lock padlock for commercial waste receptacles for $14.75 each; and x New Fee amendment: Prohibited items fee from $42.00 to $43.00 Economic Development Department - Airports
x Split out Fuel Flowage Fee from one line to multiple lines; x New Fee: Terminal Building Rental Rate for $2.00 per square foot per month; x New Fee amendment: Land Fees from $1.50 to $1.65 per 1,000 lbs; x New Fee amendment: Non-scheduled passenger or freight aircraft from over $60,000 lbs. to 12,500 lbs.;
x Remove fee small package delivery vehicle user fee;
x New Fee amendment: Daily Parking Rate (compact, mid-size, and full-size cars, light & medium trucks) from $10.00 to $12.00;
x New Fee amendment: Daily Parking Rate for Vehicles Parked in Short-Term Parking over Four Hours from $20.00 to $24.00;
x New Fee amendment: Weekly rate from $60.00 to $72.00; x Consolidate Oversized Vehicle – Daily Rate and Weekly Rate from multiple lines to one line;
x New Fee amendment: Long-Term Parking from $120.00 annual to $30.00 per month; x New Fee amendment: SIDA Renewal from $20.00 to $35.00 annual per person; x New Fee amendment: Airport Operations Area Badge fee from $20.00 to $25.00 annual per person;
x New Fee amendment: Lost or damaged badge replacement fee from $25.00 to $50.00 per occurrence;
x New Fee: Badge audit non-compliance fee for $250.00 per occurrence; and x New Fee: Delivery Receiving/Loading/Unloading assistance fee for $150.00 per occurrence.

Housing & Economic Development Department - Housing and Community x No Change.

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
x This is a routine operational item.

Attachments
Proposed Draft FY 2025-26 Master Fee Schedule - red lined Packet Pg. 808 Attachment: Previous Staff Report May 20, 2025 (6.1--Public Hearing - Adjusting the City's Schedule of Fees & Service Charges)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Conduct a Public Hearing, and upon conclusion, accept the report regarding City of Redding vacancies, recruitment and retention in accordance with Government Code Section 3502.3 (Assembly Bill 2561).

Fiscal Impact
There is no fiscal impact associated with this action.

Alternative Action
The City Council could provide alternate direction staff, but the direction could not be less restrictive than the legal obligations.

Background/Analysis
AB 2561 was introduced to address the issue of job vacancies in local government, which adversely affects the delivery of public services and employee workload. Among other requirements, the bill mandates that public agencies present the status of vacancies and recruitment and retention efforts during a public hearing before the agency’s governing body at least once per fiscal year. The bill was enacted into law and is codified at Government Code section 3502.3. The new law was effective January 1, 2025.

In compliance with the new legal obligations, the City of Redding (City) is required to do the following:

1. Public Hearing: At least once each fiscal year, at a public hearing before the City Council, the City shall present information regarding the status of vacancies and recruitment and retention efforts (Gov. Code § 3502.3(a)(1)) and identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process (Gov. Code § 3502.3(a)(3)).

MEETING DATE: June 17, 2025
ITEM NO. 6.2.

FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 6.2--Public Hearing to consider information on vacancies, recruitment and retention in accordance with Government Code Section 3502.3 (Assembly Bill 2561).

Kari Kibler, Personnel
Director
Packet Pg. 809
Report to Redding City Council June 11, 2025
Re: 6.2--Public Hearing to consider Local Public Employees Vacant Postiions - AB 2561 Page 2 If the City adopts an annual or multiyear budget during the fiscal year, this presentation must occur prior to the adoption of the final budget for the City. (Gov. Code § 3502.3(a)(2).)

2. Employee Organization Participation: Allow the recognized employee organization for each bargaining unit at the City to make presentations during the public hearing concerning vacancies and recruitment and retention efforts. There are 11 bargaining units at the City. (Gov. Code § 3502.3(b).)

3. Additional Reporting for High Vacancy Rates: If vacancies within a single bargaining unit meet or exceed 20 percent of authorized full-time positions in that bargaining unit, upon request of the recognized employee organization for that bargaining unit, the City must provide additional information during the public hearing, including the following:
(1) the total number of vacancies; (2) the number of applicants; (3) the average time to fill positions; and (4) opportunities to improve compensation and working conditions for employees in the bargaining unit. (Gov. Code § 3502.3(c).) As of May 19, 2025, the citywide vacancy rate is 6.7%. The vacancy rates by organization as are follows:

Vacancies
Created
Budgeted
FTE’s
Vacancy
Rate (%)
IAFF (Firefighters) 6 98 6.1%
IBEW – Electric 1 55 1.8%
IBEW - Maintenance 13 210 6.2%
IBEW – Power Production 0 22 0.0%
RIEO – Clerical, Technical, & Professional Unit 16 219 7.3% RIEO - Supervisory/ Confidential Unit 6 75 8.0%
RPMA (Police Managers) 0 23 0.0%
RPOA (Peace Officers) 7 90 7.8%
RPOA – Miscellaneous 0 15 0.0%
UPEC – Fire Management 1 7 14.3%
UPEC – Technical Unit 5 38 13.2%
Unrepresented (excluding City Council) 10 113 8.8%
Since the start of 2025, Personnel has conducted 25 recruitments: 5 have been filled using existing eligibility lists/ongoing recruitments, 17 through new recruitments, and 3 through new internal only recruitments.

Packet Pg. 810
Report to Redding City Council June 11, 2025
Re: 6.2--Public Hearing to consider Local Public Employees Vacant Postiions - AB 2561 Page 3 Environmental Review
This is not a project defined under the California Environmental Quality Act, and no further action is required.

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize and approve the following:
(1) Adopt Resolution approving and adopting the City of Redding Biennial Budget for Fiscal Years ending June 30, 2026 and June 30, 2027; and (2) Find that the general maintenance activities performed by various City departments on City facilities/equipment over the course of Fiscal Years 2025-2026 and 2026-2027 are categorically exempt from review under the California Environmental Quality Act Guidelines, per Section 15301 - Existing Facilities.

Fiscal Impact
The Biennial Budget 2025-2027 (Budget) is the expenditure plan for the City of Redding (City).

Approving the budget will provide the opportunity for City staff to perform the duties and pursue the strategies as outlined in the document and as directed by the City Council (Council). The proposed budget for Fiscal Year (FY) 2025-26 is $428,673,931 and for FY 2026-27 is $422,431,957.

Alternative Action
The Council could choose to not approve the budget, adjust the budget, after approving the budget, adjust the budget through future Council action, and/or direct staff to bring back the budget for re-consideration at a future special meeting. The budget must be approved prior to the start of the next fiscal year which begins July 1, 2025.

MEETING DATE: June 17, 2025
ITEM NO. 9.1(c)
FROM:
***APPROVED BY***
[email protected]
[email protected]
SUBJECT: 9.1(c)--Consider Resolution adopting and approving the City of Redding Biennial Budget for Fiscal Years 2025-26 and 2026-27
Barry Tippin, City Manager
Packet Pg. 812
Report to Redding City Council June 12, 2025
Re: 9.1(c)--Consider Resolution adopting and approving City of Redding Biennial BudgetPage 2 Background/Analysis
The City operates on a budget approved by the Council in June of each odd numbered year. The budget is developed over the span of several months with each department establishing necessary staffing and funding required to achieve its core functions including that which would be required to complete additional efforts as directed by the Council. This budget reflects the information presented and discussed at three budget workshops conducted in January, March, and May 2025. The workshops provided the Council with an opportunity to provide direction relative to the budget development process. The presented budget follows the direction received from the Council. Within the budget document - and copied below - is the City Manager Budget Message.

City Manager Budget Message
Introduction
The City of Redding Biennial budget for Fiscal Year 2025–26 and Fiscal Year 2026–27 reflects a strategic shift from recent periods of service expansion to a more measured, constrained approach required by economic realities. While the previous biennium was designed with an expectation of deficit spending, unforeseen challenges—including persistent inflation, global supply chain issues, poor sales tax performance, and increased personnel costs—exacerbated costs beyond the plan. In response, this proposed budget represents a recalibration or “rightsizing” of the workforce and reducing operations and maintenance expenditures to preserve core services and financial stability.

Despite these pressures, the prior investments supported by the previous budget significantly improved service levels for the past two years. The community benefited from increased public safety staffing for an extended period, strategic utility investments, expanded park and recreation services, downtown revitalization, hiring, retaining, and developing staff, and substantial infrastructure upgrades. However, even with the conservative projections and assumptions, sustaining long-term fiscal health now requires difficult decisions.

Economic Conditions and Revenue Constraints
Over the past two years, the regional economy has stalled - local consumer purchases are down and not meeting projections as inflation increased and online purchases increased, which in turn redirected tax allocations to other locations. Thereby, the City experienced significant underperformance in sales tax revenue, the single largest contributor to the General Fund. The shortfall - approximately $2.9 million that compounds prior biennial budget shortfall of more than $3 million - combined with new regulatory requirements, increased personnel, risk management, and maintenance costs, and inflation-driven increases in materials, fuel, and contract costs; collectively, has placed a heavy strain on departmental budgets. Operational overruns, particularly in maintenance and public safety, became unavoidable due to price volatility and supply chain issues.

Packet Pg. 813
Report to Redding City Council June 12, 2025
Re: 9.1(c)--Consider Resolution adopting and approving City of Redding Biennial BudgetPage 3 These revenue declines and economic uncertainties necessitated conservative forecasting for this budget. The City’s long-term financial plan assumes modest tax growth, yet reserves have been meaningfully depleted. Staff will rigorously continue to monitor trends and recommend adjustments as appropriate.

Workforce and Labor Agreements
Over the past budget cycle, the City finalized new labor contracts with the International Association of Fire Fighters (IAFF), Redding Peace Officers Association (RPOA), United Public Employees of California (UPEC), Fire Management, Redding Police Management Association (RPMA), and the Unrepresented Employees. These agreements were critical in maintaining a high-quality, competitive workforce and reflect the City’s commitment to employee retention and morale.

However, the contracts also increased overall labor costs, contributing to the depletion of General Fund reserves. With approximately 70 percent of the General Fund dedicated to personnel costs, the resulting financial impact has limited the City’s ability to reinvest in other essential areas.

Right-Sizing and Position Reductions
To bring expenditures in line with declining revenues, the proposed budget eliminates several positions through attrition. These include eight sworn police officer positions, a Fire Marshal, a Senior Planner, two Assistant City Clerk positions, and other staff across various departments.

The workforce reductions were carefully selected to minimize service disruption while aligning staffing levels with sustainable revenue projections.

Additionally, operations and maintenance budgets have been reduced by more than five percent across most departments. While necessary, these cuts carry long-term risks. If revenues do not rebound, aging infrastructure and deferred maintenance will lead to increased costs and/or service degradation in the next few years.

Pension Obligations
Employee pension obligations continue to exert significant pressure on the City’s General Fund.

These obligations come in two primary forms: the annual required contribution and the unfunded accrued liability (UAL). While the normal cost of pensions has risen incrementally due to adjustments in actuarial assumptions by the California Public Employees’ Retirement System (CalPERS), the more substantial impact comes from the UAL.

In 2017, CalPERS implemented changes that significantly accelerated repayment schedules for unfunded liabilities, causing annual UAL payments to rise sharply. In 2017, the UAL payments for the Safety Plan were $5.8 million and for the Miscellaneous Plan, $7.3 million, for a total of $13.1 million, of which the General Fund UAL payment was $7.7 million. Since 2017, CalPERS has undergone several changes, the most significant being the changes to the discount rate. Due to the changes to the actuarial assumptions and the performance of the investment plan, the FY 2025-26 UAL payments for the Safety Plan are $13.5 million and the Miscellaneous Plan is Packet Pg. 814
Report to Redding City Council June 12, 2025
Re: 9.1(c)--Consider Resolution adopting and approving City of Redding Biennial BudgetPage 4 $17.1 million for a total of $30.6 million of which the General Fund UAL payment is $18.2 million for the year. For FY 2026-27, the UAL payments for the Safety Plan is $14.3 million and the Miscellaneous Plan is $18.3 million for a total of $32.6 million, of which the General Fund is $19.4 million. This increase has added considerable strain to the City’s financial planning efforts. For this budget, the General Fund’s share of the UAL remains a key driver of expenditure growth, reducing flexibility in addressing operational needs and capital investments.

While the City has continued to meet its pension obligations responsibly, the growing burden of legacy costs is a structural issue that will persist for years. Staff continues to evaluate opportunities for long-term financial mitigation, including review of payment strategies and actuarial assessments. Pension cost transparency and sustainable funding approaches will remain essential to ensuring the City can maintain services without overburdening future budgets, which may include utilizing discretionary funds to mitigate long-term cost pressures.

Utilities and Regulatory Pressures
City utilities continue to face complex challenges driven by federal and state mandates and environmental/other regulations. Regulatory burdens on Redding Electric Utility, Solid Waste, and Storm Drain utility operations have grown substantially, requiring added compliance reporting, inspections, and infrastructure upgrades.

While Redding Electric Utility is not requesting additional staffing, Public Works proposed targeted position increases to ensure safe and compliant operations across the water, wastewater, and stormwater divisions. The reliability of these systems is non-negotiable, and appropriate staffing is essential to meet evolving requirements and maintain public health and safety.

Additionally, Public Works seeks to increase the number of engineering positions to tackle and deliver the large capital project demand.

California’s electrification policies, organic diversion mandates, and water quality regulations will continue to shape future utility needs and costs. The City must remain adaptable and proactive, investing in infrastructure and technology to comply with these evolving standards.

Unmet Needs and Long-Term Risks
The City continues to face substantial unmet infrastructure needs—aging facilities, fleet modernization, and deferred capital replacements—which pose significant risk if left unaddressed. Within the budget, financial cuts were made to department rolling stock budgets; maintenance budgets were severely cut, some to zero, and some through temporary shutoffs, like fountains and landscape irrigation; and deferred facility maintenance compounds with no resolve. Without new funding sources or a reversal in revenue trends, these needs will outpace the City’s capacity to respond. Major facility failures are increasingly likely within the next five years unless corrective action is taken.

Packet Pg. 815
Report to Redding City Council June 12, 2025
Re: 9.1(c)--Consider Resolution adopting and approving City of Redding Biennial BudgetPage 5 Despite these concerns, the community has reaped tangible benefits from the previous budget cycle. The expansion of police and fire services, downtown development progress, and modernization of internal systems have delivered visible and meaningful improvements to the quality of life.

Environmental Review
Staff has reviewed the budget and the associated general maintenance activities of various departments and determined that the general maintenance activities are Categorically Exempt from review under the California Environmental Quality Act Guidelines, per Section 15301 - Existing Facilities. Class 1 exemptions include the operation, repair, maintenance, or minor alteration of existing public structures, facilities and equipment. City facilities/equipment will undergo general maintenance activities throughout the course of the 2025/26 and 2026/27 Fiscal Years; however, the maintenance activities will result in negligible or no expansion of use. The proposed activities and action areas have been reviewed for sensitive resources and will not have a significant effect on biological or cultural resources such as threatened or endangered species or their habitats, sensitive vegetation communities, tribal lands, or tribal cultural resources. The maintenance activities have no potential to have a significant effect on the environment.

Council Priority/City Manager Goals
• Budget and Financial Management – “Achieve balanced and stable 10-year Financial Plans for all funds.”
• 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.” • Communication and Transparency – “Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust.”
• 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.”
• Economic Development – “Facilitate and become a catalyst for economic development in Redding to create jobs, retain current businesses and attract new ones, and encourage investment in the community.”
Attachments
^Budget Resolution
CEQA Exemptions for FY 2025-2027
2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) Packet Pg. 816
RESOLUTION NO. 2025-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

APPROVING AND ADOPTING THE BIENNIAL BUDGET FOR
FISCAL YEARS ENDING JUNE 30, 2026 AND 2027
WHEREAS, proposed budget requests have been submitted to the City Manager by Department Directors of the City; and
WHEREAS, such requests and all sources of revenue have been studied by the City Manager and the Finance Department; and
WHEREAS, the City Manager has submitted a Proposed Budget to the City Council which was balanced and prudent; and
WHEREAS, the City Council held a budget hearing and solicited input from the public; and WHEREAS, the City Council has amended the Proposed Budget as necessary to better serve the residents of the City of Redding; and
WHEREAS, it has been determined that this matter is not subject to the provisions of the California Environmental Quality Act;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Redding as follows:

1. That the foregoing recitals are true and correct.

2. That it is deemed to be in the best interest of the City of Redding to adopt and approve the budget appropriations contained in the Biennial Budget for fiscal years ending June 30, 2026 and 2027 at this time.

3. That the budget appropriations referred to hereinabove are set forth in the Proposed Budget for fiscal years ending June 30, 2026 and 2027, and that said budget appropriations are hereby approved as the Biennial Budget for the City of Redding for the fiscal years ending June 30, 2026 and 2027.

I HEREBY CERTIFY that the foregoing Resolution was introduced at a regular meeting of the City Council of the City of Redding on the 17th day of June, 2025, and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

JACK MUNNS, Mayor
ATTEST: FORM APPROVAL:

SHARLENE TIPTON, City Clerk CHRISTIAN M. CURTIS, City Attorney Packet Pg. 817 Attachment: ^Budget Resolution (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 818
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 819
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 820
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 821
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 822
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 823
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 824
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 825
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 826
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 827
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 828
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 829
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 830
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) Packet Pg. 831
Attachment: CEQA Exemptions for FY 2025-2027 (9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget) City of Redding
Biennial Budget
2025 - 2027

PROPOSED
Packet Pg. 832 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

TABLE OF CONTENTS
Introduction
Table of Contents..............................................................................................................................1 Budget Resolution.............................................................................................................................3 Municipal Officers ............................................................................................................................4 City Organizational Chart .................................................................................................................5 Budget Users Guide ..........................................................................................................................6 Budget Development Calendar .......................................................................................................11 Mission Statement...........................................................................................................................12 GFOA Distinguished Budget Presentation Award .........................................................................13 Budget Message
Budget Message ..............................................................................................................................15 City Manager’s Goals and Objectives ............................................................................................19 Budget Summaries Section
Budget Overview ............................................................................................................................31 General Fund Source and Use Graphs ............................................................................................37 Expenditures and Revenues per Resident .......................................................................................39 Sales Tax - Where it Goes ..............................................................................................................41 General Fund Ten-Year Financial Plan ..........................................................................................43 Projected Cash Flows......................................................................................................................53 Comparative Summary of Estimated Revenues .............................................................................56 Statement of Estimated Revenues – All Funds...............................................................................58 Summary of Expenditure Programs – All Funds............................................................................67 Comparative Summary of Expenditure Programs - All Funds.......................................................70 Summary of Authorized Full-Time Positions.................................................................................72 Summary of Fund Transfers ...........................................................................................................74 Summary of Cost Allocation Charges and Payment In-Lieu of Property Taxes (PILOT).............75 Summary of Internal Service Fund Charges...................................................................................78 Summary of Long-Term Debt ........................................................................................................81 Summary of Capital Projects ..........................................................................................................85 History and Locale of Redding .......................................................................................................89 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 1

PROPOSED
Packet Pg. 833 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Department Detail
Community Services Department ...................................................................................................97 Development Services Department...............................................................................................111 Electric Department ......................................................................................................................121 Fire Department ............................................................................................................................141 General Government.....................................................................................................................151 City Council ...........................................................................................................................153 City Manager’s Office ...........................................................................................................155 Financial Services ..................................................................................................................159 City Clerk’s Office ................................................................................................................165 City Attorney’s Office ...........................................................................................................171 Non-Departmental..................................................................................................................177 Housing and Community Development .................................................................................179 Airports...................................................................................................................................185 Information Technology Department ...........................................................................................193 Personnel Department...................................................................................................................203 Police Department.........................................................................................................................213 Public Works Department.............................................................................................................223 Appendix
Glossary/Acronyms.......................................................................................................................257 Fund Descriptions .........................................................................................................................264 Budget Policies .............................................................................................................................269 Redding Area Bus Authority ........................................................................................................291 Redding Housing Authority..........................................................................................................299 Continuum of Care .......................................................................................................................303 West Central Landfill ...................................................................................................................305 Index .............................................................................................................................................307 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 2

PROPOSED
Packet Pg. 834 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

BUDGET RESOLUTION
RESOLUTION NO. 2025-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

1. That the foregoing recitals are true and correct.

I HEREBY CERTIFY that the foregoing Resolution was introduced and read at a special meeting of the City Council of the City of Redding on the 17th day of June, 2025, and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

JACK MUNNS, Mayor
ATTEST: FORM APPROVAL:

SHARLENE TIPTON, City Clerk CHRISTIAN CURTIS, City Attorney City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 3

PROPOSED
Packet Pg. 835 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

MUNICIPAL OFFICALS
City Council
Mayor...............................................................................................................................Jack Munns Vice Mayor ......................................................................................................................Mike Littau Mayor Pro Tem ................................................................................................................Erin Resner Council Member.....................................................................................................Dr. Paul Dhanuka Council Member.......................................................................................................Tenessa Audette Administrative Personnel
City Manager..................................................................................................................Barry Tippin Assistant City Manager.....................................................................................................Steve Bade City Attorney................................................................................................................Barry DeWalt City Clerk ..................................................................................................................Sharlene Tipton City Treasurer...............................................................................................................Greg Robinett Director of Community Services..................................................................................Travis Menne Director of Development Services................................................................................Jeremy Pagan Director of Electric ...........................................................................................................Nick Zettel Director of Financial Services .....................................................................................Greg Robinett Director of Information Technology ......................................................................Tony Van Boekel Director of Personnel........................................................................................................Kari Kibler Director of Public Works ............................................................................................Michael Webb Fire Chief........................................................................................................Jerrod Vanlandingham Police Chief....................................................................................................................Brian Barner Org Chart Here)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 4

PROPOSED
Packet Pg. 836 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY OF REDDING ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 5

PROPOSED
Packet Pg. 837 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City BUDGET USER’S GUIDE
Introduction
The City’s budget is an important policy document. It serves as a financial plan, identifying the spending priorities for the organization. The budget is used to balance available resources with community needs, as determined by the City Council. It also serves as a tool for communication of the City’s financial strategies and for ensuring accountability.

At the Council budget hearing for fiscal year 1997-98 budget, it was agreed upon that the City would prepare a two-year budget. Therefore, the City’s budget is a plan for two specified fiscal years. The fiscal years for this budget begin on July 1, 2025 and end on June 30, 2027.

Budget Process
Responsibility
The City Manager is responsible for preparing the budget, submitting it to the City Council for adoption, and administering the budget after adoption. The City Manager has assigned preparation and administration of the budget to the Finance Department.

Kickoff Meeting and Budget Requests
The budget process begins in September when the Finance Department compiles budget request forms for all departments. These are distributed along with a copy of the Budget Policies and Procedures Manual at the "Budget Kickoff" meeting.

Departments prepare their budget requests using a priority-based budgeting approach, which requires justifications for every request made. This is completed in the timeframe from the budget kickoff meeting until their due date to Finance in December. Finance then provides feedback and works with the department to ensure that proper justification was provided. The request generally will encompass each budget category. New personnel requests are reviewed by both the Personnel and Finance departments. Other City divisions will review applicable requests and prepare recommendations.

Preliminary Budget Review
Departments submit all budget requests to the Finance Department. Finance reviews the information provided and facilitates additional information as appropriate. Finance works with the department to ensure that all requested information includes proper justification and formatting on all requested information before submission to the City Manager.

City Manager Review
The Departments and Finance work to finalize all justification and place the information for review by the City Manager, Assistant City Manager, and other departments as appropriate. The City Manager utilized this information to make preliminary decisions or if necessary request additional information. If the request for information was too complex, a meeting was scheduled. Finally, Finance would utilize these preliminary decisions to formulate draft short- and long-term financial plans. The plans were then analyzed to ensure they could be funded within the revenue constraints of each major fund. If necessary, additional meetings are held to make final recommended budget decisions.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 6

PROPOSED
Packet Pg. 838 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City City Council Budget Workshops and Adoption
In the spring months City Council holds Budget Workshops with City Staff. These Workshops provide City Council an opportunity to receive information regarding the proposed budget and make modifications as appropriate. At the conclusion of the workshops, the City Council provided Staff with direction for modifications to the Proposed Budget that will come back to Council in June. These Budget Workshops allow City Council to provide direction and feedback relative to the Biennial Budget Development process.

At the conclusion of the Budget Workshops, Staff begins to prepare a Proposed Biennial Budget and schedules a meeting for final budget review and adoption by City Council. At the conclusion of this meeting, the City Council will modify the Biennial Budget until a majority consensus is reached, at which time the Biennial Budget is adopted by means of a resolution. Upon adoption, the Finance Department prepares for the start of the new year by recording and finalizing the appropriations and estimated revenues into the accounting system. The Finance Department then prepares the final document for distribution to City officials and other interested parties.

Document Format
The Budget consists of several sections. The Introduction contains information of a general nature to the reader.

The Budget Message presents information about the major goals and program strategies for the City as a whole with individual department goals; proposed budget resources and expenditures; reserve funds; and City priorities.

The Budget Summary follows the City Manager's message. The Budget Summary contains historical information about resources and expenditures for all funds and departments throughout the City.

The next sections provide supporting detail for the Budget Summary information. These sections expand the presentation of prior fund balance and expenditures.

The final section, the Appendix, provides information to the reader not given in other sections of the document.

For example, this section includes a glossary of terms.

The Accounting System, Budgetary Control and Financial Policies The City of Redding accounting records are maintained in accordance with Generally Accepted Accounting Principles (GAAP), as established by the Governmental Accounting Standards Board (GASB). Government fund types (General Fund, Special Revenue Funds, Capital Project Fund, and Debt Service Funds), Agency Funds Expendable Trust Funds are maintained on a modified accrual basis of accounting. Proprietary fund types (Enterprise and Internal Service Funds) are maintained on an accrual accounting basis.

The budget adopted by City Council is prepared on a cash basis. Some areas where the cash basis differs from GAAP basis are:

1. The City does not budget for the fair market value adjustment required under GASB 31.

2. The City does not budget for accounts payable or intergovernmental payables.

3. The City does not budget for benefit accruals.

4. The City budgets for certain receivables and payables on a cash basis.

5. In proprietary fund types the City does not budget for depreciation, but does budget for capital assets as expenditures.

6. In proprietary fund types the City includes debt proceeds as revenue and debt service payments as expenditures.

7. Encumbered amounts are recorded as the equivalent of expenditures in the current year for budget as opposed to a reservation of fund balance under GAAP.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 7

PROPOSED
Packet Pg. 839 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The City Manager is authorized to transfer appropriations between divisions of a department within any fund; however, any revisions that alter the total expenditures of any fund require City Council resolution, unless the Council has given authority to the City Manager to increase total appropriations. Such as in grant expenditures when grant revenue equals or exceeds the expenditure and appropriation carryovers.

A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures/expenses are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of financial and budgetary records for use in the preparation of financial statements as well as accountability for all of the City of Redding assets. The concept of reasonable assurance recognizes that the cost of control should not exceed the benefits and that the evaluation of costs and benefits likely to be derived thereof require estimates and judgments by management. The system is reviewed as regularly as possible and as required by independent, certified public accountants.

The main financial policies are as follows:

All Enterprise Funds and the General Fund will prepare long-range ten-year financial plans. The adopted budget will be the first two years of the ten-year financial plan.

All long-range financial plans will use consistent economic assumptions in their long-range financial plans. The consistent economic assumptions will be developed by the Finance Department with the input from all affected departments.

No year-end cash reserve balance in any year shall be below ten percent of annual expenditures in any ten-year plan. Financial plans will be updated during the year and any adjustment to maintain a 10 percent cash reserve will be presented to Council for their approval.

All funds should maintain a 10 percent of annual expenditures reserve, except internal service funds which should maintain a minimum of a 1 percent of annual expenditures reserve.

Each requested change in budget appropriations will include a fiscal impact statement.

The City will comply with all the requirements of “Generally Accepted Accounting Principles” (GAAP).

However, it must be stressed that the information presented in the Budget is not audited and is not necessarily in full compliance with GAAP. The information presented in the Budget is designed to enhance management control and fiscal planning and is not intended to directly correlate with the data presented in financial reports such as the Annual Comprehensive Financial Report. The Annual Comprehensive Financial Report is designed to provide a retrospective overview on a fund-by-fund basis.

The City uses a cost allocation plan to identify cost associated with providing certain services. These indirect charges reimburse the administration and overhead services provided by certain General Fund divisions. The allocations are made to Streets and Public Works in the General Fund and to all non-General Fund divisions; however, cost allocation to internal service funds are allocated on to user divisions.

In addition to its cost allocation plan the City charges a payment in lieu of taxes (PILOT) to the Electric Utility.

The PILOT is similar to property tax charges and is based on 1 percent of the estimated value of a fund’s capital and joint venture assets. Estimated value for most assets is determined based on historical cost increased by 2 percent a year for a twelve-year period. For equipment, furniture and vehicles, the depreciated historical cost is used as estimated value.

The City requires all budgets to be balanced. A balanced budget is defined as beginning budgeted fund balance plus revenues must be equal to or greater than expenditures. However, revenues can include debt for long-term assets.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 8

PROPOSED
Packet Pg. 840 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Fund Types
Government accounting requires the segregation of funds by type. The City of Redding uses six distinct fund types. These fund types include: General, Special Revenue, Enterprise, Internal Services, Trust and Agency funds, and a Private-purpose Trust fund. A breakdown by fund with associated department responsibility is available on page 264.

The General Fund is used to record all resources and expenditures not required to be accounted for in another fund type. Special Revenue funds account for the proceeds of legally restricted resources earmarked for specific purposes. Expenditures can be appropriated within the fund itself or transferred to another fund as reimbursement for expenditures. Enterprise Funds are established to account for operations that are financed and operated similar to private business. The intent of the City is to match costs associated with the enterprise operation with the revenues generated. The City’s enterprise funds include the Airport, Civic Auditorium, Electric, Water, Wastewater, Storm Drainage, and Solid Waste Funds. Internal Service Funds are created to account for services provided by one department for another. Costs of services are usually determined on a cost allocation basis.

Expenditures are restricted to the dedicated use of the fund. Trust and Agency funds represent the Special Deposit Fund and other Trust Funds. All revenues are restricted to related expenditures within the responsible fund and are typically held in trust. Private-purpose trust funds are a fiduciary fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and income benefit individuals, private organizations, or other governments.

Revenues
Revenues are monies received by the City and are reported by source as follows: Taxes; Fines, Forfeitures, and Penalties; Licenses and Permits; Use of Money and Property; Internal Departments; Other Governmental Agencies; Charges for Current Services, and Other.

Taxes are compulsory charges levied by a governmental agency for the purpose of financing services performed for the common benefit. Primary sources are Property Tax, Sales Tax, Transient Occupancy Tax, and Cannabis Tax. Fines represent monies paid as an imposed penalty for an offense such as a traffic or safety violation.

Licenses and Permits represent a voluntary or officially given right to levy a charge for a service provided. For example, primary sources of revenue from permits are those generated for approval of construction projects within the City limits, i.e., building permits. Money and Property identifies revenue received from investments or rental of assets. Revenue from Internal Departments is revenue charged to other departments for services provided by another department. The two main sources of revenue from internal departments is in-lieu property tax and cost allocation reimbursement. Other Governmental Agencies contribute revenue to the City by participating in specifically approved City activities. Revenues can be received from federal, state, county, or other local governmental agencies. Revenues for the most part are restricted to the guidelines developed by the governmental agency allocating the funds. Some of these include motor vehicle in-lieu fees, state mandated claims, Housing and Urban Development funds, various grants from the State of California and the federal government. Charges for current services are user charges applied to specific services provided by the City. The charges are established by resolution adopted by the City Council. Examples of charges for current services are recreation fees, plan check fees, inspection fees, and fingerprinting fees. Other revenues are those resources not accounted for in any other category. They include miscellaneous revenue, compensation/property damage, and contributions.

The General Fund’s three largest source of revenue are sales tax, property tax, and internal departments. These three sources make up a majority of the General Fund revenue.

The revenue for the Special Revenue Funds generally consists of revenue from other governmental agencies and from fees for services. These funds are generally restricted and can only be used for specific purposes.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 9

PROPOSED
Packet Pg. 841 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The revenue for the Enterprise Funds are generated by providing services, i.e. the fees paid for water on one’s utility bill would go to the water utility, electric charges to the electric utility.

The revenue for the Internal Services Funds is generated by charging the users of their services (usually other City departments).

Expenditures
Expenditures are divided into four categories: Personnel Costs; Materials, Supplies, and Services; Debt Service, and Capital Outlay.

Personnel costs account for all direct and indirect costs of City personnel. The cost also includes all employee benefits. Materials, Supplies, and Services represent expenditures for the operation of each department. Debt Service includes the principal and interest payments on all long-term debt. Capital Outlay accounts for any capital improvement, project, or equipment purchases over $5,000.

Fund Balance
Beginning Fund balance in this report is the cumulative (all prior years) difference in all revenues less all expenditures, primarily on a budgetary basis. Ending fund balance is the beginning fund balance increased by all currently budgeted revenues less currently budgeted expenditures, primarily on a budgetary basis.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 10

PROPOSED
Packet Pg. 842 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

BUDGET DEVELOPMENT CALENDAR
FOR BIENNIAL BUDGET 2025-27
• 10/24/24 | City Manager budget kickoff with departments • 12/15/24 | Departments return priority budget spreadsheets to Finance • January/February | Informational budget workshops – Significant issues • 1/16/25 | Finance completes review and feedback of priority budget spreadsheets • 1/31/25 | Departments complete all budget requests including justification • 2/28/25 | Finance and City Manager review and complete preliminary budget decisions. Including • expenditures and revenues.
• 1/31/25 to 2/20/25 | Internal Service Funds prepare allocations and issue papers for presentations to Directors. These documents are to be returned to Finance by February 20, 2025 • 3/1/25 to 3/10/25 | Internal Service Funds present their budgets to Directors. • 3/10/25 | Departments input all approved budget requests. • 3/24/25 | Finance to deliver a draft 10-year plan to the City Manager based on decisions/requests to date.
• 3/30/25 | Meeting with Directors for final budget decisions. • 1/31/25 to 4/14/25 | Departments prepare department overview. • 4/10/25 to 5/5/25 | City Council Budget Workshops.
• 5/1/25 to 5/31/25 | Finance Department prepares Proposed Budget. • June 2025 | City Manager presents Proposed Budget to City Council; City Council establishes date(s) for budget workshop(s).
• June 2025 | City Council reviews Proposed Budget and amends it as necessary. Budget is adopted. • 7/31/25 | Finance Department publishes and disseminates Biennial Budget.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 11

PROPOSED
Packet Pg. 843 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY OF REDDING MISSION STATEMENT
Provide a high quality of life, remembering that families and neighborhoods are the centerpiece of our lives; the Redding Community will remain clean and safe and will work aggressively to prevent sprawl through careful community development, planning and smart growth. The city is seen as proactive rather than reactive by focusing on what type of City we would like to be in the future and taking the necessary steps to assure we reach our goals.

CITY OF REDDING VISION STATEMENT
Our vision is:
• To protect and enhance the City’s reputation as the “Jewel of Northern California” • To attract and support quality job growth
• To build neighborhoods rather than homes
• To have a well-managed City that is in sound financial condition and one in which there is strong leadership that values good governance
• To provide excellent public services and infrastructure to promote a clean and attractive community • To support steps to create a vibrant downtown and riverfront • To assure parks, trails and open space
• To support programs that connect the City’s unique natural beauty and rich history City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 12

PROPOSED
Packet Pg. 844 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 13

PROPOSED
Packet Pg. 845 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 14

PROPOSED
Packet Pg. 846 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY MANAGER BUDGET MESSAGE
Introduction
The City of Redding Biennial budget for Fiscal Year 2025–26 and Fiscal Year 2026–27 reflects a strategic shift from recent periods of service expansion to a more measured, constrained approach required by economic realities.

While the previous biennium was designed with an expectation of deficit spending, unforeseen challenges— including persistent inflation, global supply chain issues, poor sales tax performance, and increased personnel costs—exacerbated costs beyond the plan. In response, this proposed budget represents a recalibration or “rightsizing” of the workforce and reducing operations and maintenance expenditures to preserve core services and financial stability.

Economic Conditions and Revenue Constraints
Over the past two years, the regional economy has stalled - local consumer purchases are down and not meeting projections as inflation increased and online purchases increased, which in turn redirected tax allocations to other locations. Thereby, the City experienced significant underperformance in sales tax revenue, the single largest contributor to the General Fund. The shortfall— approximately $2.9 million that compounds prior biennial budget shortfall of more than $3 million —combined with new regulatory requirements, increased personnel, risk management, and maintenance costs, and inflation-driven increases in materials, fuel, and contract costs; collectively, has placed a heavy strain on departmental budgets. Operational overruns, particularly in maintenance and public safety, became unavoidable due to price volatility and supply chain issues.

These revenue declines and economic uncertainties necessitated conservative forecasting for this budget. The City’s long-term financial plan assumes modest tax growth, yet reserves have been meaningfully depleted. Staff will rigorously continue to monitor trends and recommend adjustments as appropriate.

However, the contracts also increased overall labor costs, contributing to the depletion of General Fund reserves.

With approximately 70 percent of the General Fund dedicated to personnel costs, the resulting financial impact has limited the City’s ability to reinvest in other essential areas.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 15

PROPOSED
Packet Pg. 847 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Right-Sizing and Position Reductions
To bring expenditures in line with declining revenues, the proposed budget eliminates several positions through attrition. These include eight sworn police officer positions, a Fire Marshal, a Senior Planner, two Assistant City Clerk positions, and other staff across various departments. The workforce reductions were carefully selected to minimize service disruption while aligning staffing levels with sustainable revenue projections.

Pension Obligations
Employee pension obligations continue to exert significant pressure on the City’s General Fund. These obligations come in two primary forms: the annual required contribution and the unfunded accrued liability (UAL). While the normal cost of pensions has risen incrementally due to adjustments in actuarial assumptions by the California Public Employees’ Retirement System (CalPERS), the more substantial impact comes from the UAL.

In 2017, CalPERS implemented changes that significantly accelerated repayment schedules for unfunded liabilities, causing annual UAL payments to rise sharply. In 2017, the UAL payments for the Safety Plan were $5.8 million and for the Miscellaneous Plan, $7.3 million, for a total of $13.1 million, of which the General Fund UAL payment was $7.7 million. Since 2017, CalPERS has undergone several changes, the most significant being the changes to the discount rate. Due to the changes to the actuarial assumptions and the performance of the investment plan, the FY 2025-26 UAL payments for the Safety Plan are $13.5 million and the Miscellaneous Plan is $17.1 million for a total of $30.6 million of which the General Fund UAL payment is $18.2 million for the year. For FY 2026-27, the UAL payments for the Safety Plan is $14.3 million and the Miscellaneous Plan is $18.3 million for a total of $32.6 million, of which the General Fund is $19.4 million. This increase has added considerable strain to the City’s financial planning efforts. For this budget, the General Fund’s share of the UAL remains a key driver of expenditure growth, reducing flexibility in addressing operational needs and capital investments.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 16

PROPOSED
Packet Pg. 848 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs and Long-Term Risks
The City continues to face substantial unmet infrastructure needs—aging facilities, fleet modernization, and deferred capital replacements—which pose significant risk if left unaddressed. Within the budget, financial cuts were made to department rolling stock budgets; maintenance budgets were severely cut, some to zero, and some through temporary shutoffs, like fountains and landscape irrigation; and deferred facility maintenance compounds with no resolve. Without new funding sources or a reversal in revenue trends, these needs will outpace the City’s capacity to respond. Major facility failures are increasingly likely within the next five years unless corrective action is taken.

Despite these concerns, the community has reaped tangible benefits from the previous budget cycle. The expansion of police and fire services, downtown development progress, and modernization of internal systems have delivered visible and meaningful improvements to the quality of life.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 17

PROPOSED
Packet Pg. 849 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 18

PROPOSED
Packet Pg. 850 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY OF REDDING GOALS AND OBJECTIVES - 2025-2027
Budget and Financial Management Objective
Objective: Achieve balanced and stable 10-Year Financial Plans for all Funds.

Department Goals:

City Manager’s Office
• Actively monitor and adjust the budget as necessary and develop long-term strategies to address the unfunded maintenance needs for all departments
Airports
• Identify and confirm future revenues for Airports to balance long-term financial plans in advance of future budget development.
• Negotiate with the on-site car rental companies to commence a Customer Facility Charge (CFC) to raise capital for expanded and improved parking facilities at Redding Regional Airport. • Adjust airport rates and charges for additional revenue to offset expenses. • Increase lease contracts through development opportunities.

Community Services
• Implement water saving techniques, reduce ongoing costs, and explore smart technologies to shift spending from utilities to unmet needs where feasible.
• Market and implement the Round Up for Recreation campaign to assist with unmet needs and recreational programming.

Electric Utility
• Complete a comprehensive cost-of-service study, evaluate rate structures to ensure they clearly and accurately reflect the results, and engage the community through outreach and education to build awareness and understanding of utility rates. (Goal 7 of REU’s 2021-2026 Strategic Plan) • Review and update REU’s financial management policy to enhance transparency, ensure compliance with current regulations, and align with best practices for fiscal governance.

Finance
• Complete Budget User’s Handbook for budget development process and amendments by October 2026. • Annually update Treasurer’s Investment Policy.
• Complete updates to City Grants Policy and improvements to citywide Grants billing July 2026. • Complete Purchasing Redding Municipal Code updates and coordinated with updates to policies and procedures July 2026
Fire
• Implement First Responder Fee. By December 2025 the RFD will internally bill for lift assist. By June of 2026, a billing company will be contracted with to implement billing for all medical calls.

Information Technology
• Implement lifecycle equipment replacement for more than 100 computers Public Works
• Implement Project Management principles and techniques (potentially including software) within capital project development
• Pursue financial management and pro forma software for the utilities (water, waste water, storm drain and solid waste
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 19

PROPOSED
Packet Pg. 851 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY OF REDDING GOALS AND OBJECTIVES - 2025-2027
Public Safety Objective
Objective: 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 Department Goals:

Airports
• Develop and implement airfield maintenance plans to meet federal compliance. • Complete the runway rehabilitation project and associated replacements of runway lights and airfield signage.
• Complete rehabilitation of the public, rental car, and employee parking lots. • Upgrade portions of the airport access control system.

Community Services
• Complete construction of the Panorama Park Resiliency Center to provide the City’s only purpose-built emergency evacuation center.

Development Services
• Work with Fire Department to adopt 2025 California Fire Code, including review and revision to local amendments as necessary.
• Adopt 2025 California Building Code and review local amendments, including snow load requirements. • Present a draft Vacant Property Registration Ordinance to the City Council, in alignment with recommendations from the Community Wildfire Protection Plan. • Complete community evacuation route planning and update to Emergency Operations Plan as required by the General Plan.

Electric Utility
• Continue to advance critical initiatives, including wildfire mitigation projects, enhancements to physical and cyber security, replacement of aging distribution infrastructure, and implementation of workflow and technology improvements to ensure timely and efficient maintenance of the distribution system. (Goals 1, 2, 3, 4, and 6 of REU’s 2021-2026 Strategic Plan)
• Maintain rigorous safety standards, proactively identify and mitigate potential system risks, and engage the community through education and awareness initiatives to protect residents and ensure reliable service.

Fire
• By September 2025 complete the Station Alerting Project. • Work with IAFF and RFMU to develop updated policies for technical rescue disciplines; water rescue, confined space, low and high angle rope rescue, building collapse and confined space.

Information Technology
• Implement Cyber Security protections (Microsoft Sentinel) and network segmentation by 2027 • Implement updated backup solutions by December 2026
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 20

PROPOSED
Packet Pg. 852 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
• Implement a quarterly newsletter to City staff to discuss trends in workplace safety incidents as well as provide tips to ensure a safe and healthy workplace by January 1, 2026. • Review and update the City’s Discrimination, Harassment and Retaliation Policy and Procedure as well as the Conduct and Honesty policy by July 1, 2026.

Police
• Disclose planned clean-up activities in advance to attract additional community partners to assist in our cleanup efforts
• Coordinate outreach efforts and offer services to people affected by planned cleanup operations. • Increase communication and establish partnerships with local community service organizations for the purposes of outreach and crime reduction efforts for those experiencing homelessness • Reduce pedestrian and cyclist collisions that lead to injuries or fatalities by 10% year over year • Reduce driving under the influence (DUI) related collisions that lead to injuries or fatalities by 10% year over year
Public Works
• Successfully complete construction of the Old Oregon Trail Widening, Systemic Protected Left-Turn, and Systemic Intersection Safety Lighting Highway Safety Improvement Program (HSIP) projects • Award the Pump House 1 replacement project
• Increase water valve exercising and fire hydrant inspections (per Water Utility 2023 Fire Hydrant Maintenance Program) to ensure system reliability during emergency operations City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 21

PROPOSED
Packet Pg. 853 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY OF REDDING GOALS AND OBJECTIVES - 2025-2027
Communication & Transparency Objective
Objective: Improve the quality and quantity of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust.

Department Goals:

City Clerk
• Implement new agenda management software program with enhanced opportunities for community engagement, no later than July 2026
• Implement new business license software to allow for online payments and both internal and external public engagement, no later than July 2026
• Update the City-wide Records Retention Schedule to add retention of electronic records by end of Fiscal Year 2027, dependent upon the inclusion of Oracle and Microsoft 365 City Manager
• Develop a strategy to better educate the community on City operations, the funding and revenue realities in an effort to improve trust in government.

Housing Division
• Develop partnerships with community service agencies, housing providers, both private and non-profit, and financial institutions to ensure decent, safe, and affordable housing opportunities for special needs population groups and coordinate efforts to eliminate duplication of services. • Promote and implement strategies to improve the City’s target neighborhoods and those areas with a significant number of low-income households.

Airports
• Communicate with airport tenants and stakeholders on a quarterly basis to provide airport updates. • Coordinate with City Communications for messaging about air service and other airport related subjects.

Community Services
• Improve City website experience by finding obsolete pages and focusing on users. • Improve Park Finder tool on the Parks page by updating photos and information.

Development Services
• Expand online offerings for building permits and configure process to be fully electronic from initial submittal to certificate of occupancy.
• Reconfigure building plan review to better triage projects and reject poor initial submittals, ultimately saving customer and staff time by increasing efficiency. • Adopt zoning code updates to implement 2020-2028 Housing Element goals and submit to California HCD for review and approval, and begin update of the 2020-2028 Housing Element. • Configure most commonly issued permits to be fully electronic and make available online.

Electric Utility
• Strengthen engagement and openness by leveraging insights from the customer needs survey, providing timely updates on service improvements, and promoting the newly implemented electronic billing system to enhance customer experience and access to utility information. (Goals 8 of REU’s 2021-2026 Strategic Plan)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 22

PROPOSED
Packet Pg. 854 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Finance
• Complete Upgrades to quarterly reporting and other City reporting needs. Quarterly improvements through two-year budget cycle
Fire
• By June 30, 2026, the Redding Fire Department will increase Community Emergency Response Team (CERT) membership by 25%, deliver at least four comprehensive training sessions annually, and host two community engagement events to strengthen team capacity and build stronger connections with local residents.
• By December 2025, implement at least three public education outreach initiatives aligned with the Community Wildfire Protection Plan (CWPP) grants, using grant-funded resources to educate a minimum of 500 community members on defensible space and wildfire safety. Simultaneously, apply for at least two additional funding opportunities to expand outreach and increase community participation in wildfire education initiatives.

Information Technology
• GIS to upgrade infrastructure and begin REU Utility Network Implementation Project Personnel
• Implement regular benefit orientations to educate employees on City benefit programs and encourage wellness in the workplace by January 1, 2026.

Police
• Engage an outside consultant to evaluate the current CAD/RMS project and provide recommendations on the best path forward
• Use social media channels to publish crime prevention and safety tips and publicize related enforcement activities
Public Works
• Implement projects GIS based dashboard
• Pursue and implement software that tracks and records education, outreach efforts, site visits, violations and service levels as required by Senate Bill 1383 (Short-Lived Climate Pollutant Reduction Strategy), additionally supporting reporting requirements to CalRecycle City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 23

PROPOSED
Packet Pg. 855 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY OF REDDING GOALS AND OBJECTIVES - 2025-2027
Government of the 21st Century Objective
Objective: Be relevant and proactive to the opportunities and challenges of today’s residents and workforce. Anticipate the future to make better decisions today.

Department Goals:

City Manager
• Require further development of new technology (M365, Oracle, Vertex One, Energov) to enhance the City’s operations and provide better reporting on the various initiatives underway by the City. • Work with the City Attorney to update the City ordinance to better reflect the modern era Airports
• Use the updated Airport Master Plan, Airport Capital Improvement Program (ACIP), and the Airport Strategic Plan as direction for future infrastructure needs, projects, and initiatives.

Community Services
• Improve processes, forms and permits in the Parks and Recreation divisions.

Development Services
• Continue improving webpage organization and functionality • Develop and implement electronic business license solution in coordination with City Clerk’s Office • Develop and implement project module in Tyler EPL for large commercial and subdivision development projects.

Electric Utility
• Implement the strategies outlined in REU’s 2024 Integrated Resource Plan, aligning with modern sustainability goals, technological innovations, and the evolving needs of the community. (Goal 5 of REU’s 2021-2026 Strategic Plan)
Finance
• Complete Redding Municipal Code updates, coordinated with updates to policies and procedures to track and audit transient occupancy tax returns, and implement automatic remittance of Transient Occupancy Tax with AirBNB, VRBO, etc., by January 2026.

Fire
• By December 31, 2026, the Redding Fire Department will complete the development of a Strategic Plan and a Standards of Cover Report through a formal RFP process funded by a grant, ensuring both documents provide clear, data-driven guidance for the department's future direction and operational planning. • By March 31, 2026, the Redding Fire Department will utilize grant funding to contract a qualified vendor to provide comprehensive cancer screenings to 100% of active-duty firefighters, in alignment with CDC and NIOSH recommendations, to improve early detection and long-term health outcomes.

Personnel
• Transition away for the use of outside investigators by performing in house workplace investigations where feasible and appropriate by December 31, 2026.

Police
• Ensure all officers and CSOs undergo annual mental health checkups with a licensed therapist to promote mental well-being
• Train staff on the importance of mental health checkups City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 24

PROPOSED
Packet Pg. 856 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City • Investigate technology solutions that could potentially streamline the hiring and background investigation workflow
Public Works
• Develop new network communication systems to improve cybersecurity within the water and wastewater utilities
• Fill new and currently vacant engineering positions to support the successful delivery of the City’s Capital Improvement Plan (CIP)
• Commence procurement of specialized organic and food waste processing equipment in advance of the Redding Organics Diversion to Energy Operations (RODEO) project • Complete the design and award the RODEO project
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 25

PROPOSED
Packet Pg. 857 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY OF REDDING GOALS AND OBJECTIVES - 2025-2027
Economic Development Objective
Objective: Facilitate and become a catalyst for economic development in Redding to create jobs, retain current businesses and attract new ones and encourage investment in the community.

Department Goals:

City Manager
• Update the City’s property management and economic development incentive policies. • Develop a formal process to ensure development at Stillwater Business Park is as convenient and straightforward as possible.

Airport
• Diversify revenue streams for the Airport Enterprise Fund by maximizing the development potential according to the Airport Strategic Plan and other mechanisms. • Reinitiate a Request for Proposals for developable land along Airport Road. • Continue communication with airlines working toward additional air service markets and added capacity to existing routes.

Community Services
• Sustainably operate the Redding Sports Park and increase programming that will generate sports tourism in the City.

Electric Utility
• Complete a review of REU’s economic development rate options to support the Redding Chamber of Commerce and Shasta Economic Development Corporation in enhancing competitiveness and attracting business to the community.

Fire
• By September 30, 2025, enhance the Fire Plan Review process by streamlining workflow systems and implementing the 2025 California Fire Code, including the evaluation and update of at least 90% of outdated provisions in the Redding Municipal Code. Reassess all existing local amendments to ensure alignment with best practices and community needs, with final recommendations submitted for City Council approval by October 2025.

Personnel
• Participate in a minimum of 6 career events per year locally. • Develop a Mock Interview partnership with local schools to provide interview practice to local teens and college students by June 1, 2026.

Police
• Conduct multi-divisional retail theft stings on a weekly and quarterly basis • Provide focused enforcement efforts on the top 15 problem locations Public Works
• As development continues to occur within the Stillwater Business Park, pursue and secure gap funding to support public infrastructure improvements along Venture Parkway.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 26

PROPOSED
Packet Pg. 858 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Budget Overview
2025 - 2027

PROPOSED
Packet Pg. 859 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 28

PROPOSED
Packet Pg. 860 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

BUDGET SUMMARY SECTION

TABLE OF CONTENTS
Budget Overview......................................................................................................................31 General Fund Source and Use Graphs......................................................................................37 Expenditures and Revenues per Resident.................................................................................39 Sales Tax – Where it Goes .......................................................................................................41 General Fund Ten – Year Financial Plan .................................................................................43 Projected Cash Flows ...............................................................................................................53 Comparative Summary of Estimated Revenue.........................................................................56 Statement of Estimated Revenues – All Funds ........................................................................58 Summary of Expenditure Programs – All Funds .....................................................................67 Comparative Summary of Expenditure Programs – All Funds................................................70 Summary of Authorized Full-Time Positions ..........................................................................72 Summary of Fund Transfers.....................................................................................................74 Summary of Cost Allocation Charges and Payment In –Lieu Property Taxes (PILOT) .........75 Summary of Internal Service Fund Charges ............................................................................78 Summary of Long Term Debt ..................................................................................................81 Summary of Capital Projects....................................................................................................85 History & Locale of City of Redding.......................................................................................89 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 29

PROPOSED
Packet Pg. 861 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 30

PROPOSED
Packet Pg. 862 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

BUDGET OVERVIEW
The budget for Fiscal Year 2025-26 totals approximately $428.0 million, which represents a decrease of 14.6 percent when compared to the amended budget for Fiscal Year 2024-25. The significant decrease is due to capital and grant projects that occurred during Fiscal Year 2024-25 that are not included in the budget. The budget for Fiscal Year 2026-27 totals approximately $421.9 million, which represents a decrease of approximately 1.5 percent when compared to the budget for Fiscal Year 2025-26.

The table below illustrates how the City of Redding’s budget is allocated between the General Fund, Enterprise Funds, Special Revenue Funds, and Internal Service Funds.

Fund FY 2025-26 FY 2026-27
General Funds $ 110,550,445 $ 114,868,057
Enterprise Funds 311,068,066 307,463,139
Special Revenue Funds 11,639,760 6,954,780
Internal Service Funds 123,351,319 128,495,335
Less Charges Between Funds (127,935,659) (135,349,354)
Total $ 428,673,931 $ 422,431,957
General Fund
The General Fund budget for Fiscal Year 2025-26 totals approximately $110.6 million, which represents a decrease of approximately 15.4 percent when compared to the amended budget for Fiscal Year 2024-25. The General Fund budget for Fiscal Year 2026-27 totals approximately $114.9 million, which represents an increase of 3.9 percent when compared with the budget for Fiscal Year 2025-26. Included in the overview on page 37 there is an overview of the General Fund including:
analysis and charts for where the budget comes from and where it goes, details of expenditures and revenues per resident, information on which entities receive sales tax, overview of long-term key revenue and expenditure assumptions for General Fund Ten-Year Plan, and the General Fund Ten-Year Plan.

Enterprise Funds
The City of Redding owns and operates several utilities, including the Electric Utility, the Water Utility, the Wastewater Utility, the Storm Drain Utility, and the Solid Waste Utility. In addition, the City of Redding operates two airports and contracts with Advance Redding operate the Convention Center. The City of Redding utilizes “Enterprise Funds” to budget and account for these specific operations. As the table below indicates, the budget for Fiscal Year 2025-26 includes approximately $311.1 million to operate the various enterprise funds and the associated divisions referenced above. The budget for Fiscal Year 2026-27 totals approximately $307.5 million. The following table outlines these expenditures by fund.

Enterprise Funds
Fund FY 2025-26 FY 2026-27
Airport $ 5,016,779 $ 3,599,850
Convention Center 785,810 791,600
Electric 186,061,021 190,087,126
Water 38,385,639 34,910,305
Wastewater 48,825,799 44,503,664
Storm Drainage 2,402,342 2,536,271
Solid Waste 29,590,676 31,034,323
Total $ 311,068,066 $ 307,463,139
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 31

PROPOSED
Packet Pg. 863 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Special Revenue Funds and Internal Service Funds
The City of Redding’s budget also includes a number of Special Revenue Funds and Internal Service Funds as highlighted in the Budget Summary section of this document. Additional details on the specific operations within each department would be covered in the appropriate Department Overview.

As its name implies, Special Revenue Funds are utilized to account for restricted programs and activities (e.g., the Community Development Block Grant Program, Development Impact Fees, and the Rolling Stock Replacement Fund, to name a few).

Special Revenue Funds
Fund FY 2025-26 FY 2026-27
Housing/CDBG/HOME $ 6,274,278 $ 2,431,085
General City Projects 2,081,870 1,081,170
Libraries 2,777,270 2,924,240
Traffic Impact Fees - -
Parking 506,342 518,285
Total $ 11,639,760 $ 6,954,780
The City of Redding utilizes Internal Service Funds to account for programs and services that are designed to support operations throughout the City (e.g., Information technology, Fleet Maintenance, and Risk Management to name a few).

Internal Service Funds
Fund FY 2025-26 FY 2026-27
Information Technologies $ 5,473,358 $ 5,261,434
Geographic Information Services 784,115 798,935
Communications - Radios 1,805,368 1,888,626
Electrical Technicians & USA Locates 4,290,039 4,335,067 Redding Municipal Utilities Administration 2,249,285 2,378,402 Public Relations, Media, & Communications 789,644 817,377 Building Maintenance 3,770,656 3,867,603
Records Management 521,029 445,176
Reprographics 645,206 660,047
Fleet Maintenance 6,100,967 6,208,419
Customer Service 8,329,734 8,631,168
Field Service 1,504,233 1,554,392
Risk - Liability/Insurance 7,715,349 8,467,167
Risk - Workers Compensation 5,567,471 5,637,066
Employer Services 1,229,070 1,227,660
Volunteer Services 93,175 98,926
Employee Benefits Payroll 46,006,530 48,948,300
Employee Benefits Insurance 26,476,090 27,269,570
Total $ 123,351,319 $ 128,495,335
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 32

PROPOSED
Packet Pg. 864 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The Budget Overview section will begin with a discussion of some significant budget impacts and then progress into a detailed breakdown of the General Fund, an overview of City of Redding Enterprise Funds, Internal Service Funds, and Special Revenue Funds. From there it will go into a detailed breakdown including data and charts for all City of Redding revenues, expenditures, personnel, and other important budget information.

CalPERS & PARS
UAL payments are a result of the difference between the plan’s value of assets and accrued liability. UAL contributions are determined when the plan’s value of assets are less than its accrued liability. These are computed annually based on specific events and amortized according to the CalPERS amortization policy. The following chart reflects the projected unfunded liability payments budgeted for the City of Redding for the current year and the next ten years. $-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 CalPERS Safety CalPERS Miscellaneous
The CalPERS Miscellaneous plan is approximately 28 percent funded through the General Fund. With the remaining amount being funded through the various enterprise funds and internal service funds of the City of Redding. The CalPERS Safety plan is funded 100 percent through the General Fund.

The other component of CalPERS payments is the normal cost. Normal cost is defined as the annual cost of service accrual for the upcoming fiscal year for active employees and should be viewed as the long-term contribution rate. The chart below reflects the normal cost rates budgeted for the City of Redding for the next five years, before any negotiated cost shares.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 33

PROPOSED
Packet Pg. 865 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

0.000%

5.000%

10.000%

15.000%

20.000%

25.000%
2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
CalPERS Safety CalPERS Miscellaneous
The normal cost is gradually decreasing due to an ever-increasing population of employees who are part of the Public Employee’s Pension Reform Act (PEPRA) of 2013. This law provides a variety of new conditions designed to control the cost of pensions in California. Specifically, new employees hired into the CalPERS system after January 1, 2013 are the most impacted. They have later ages of retirement and are required as part of the law to pay 50 percent of the normal cost, which is not subject to the collective bargaining process. The increase in CalPERS normal cost in the budget years is due to the reduction in discount rate that occurred beginning with Fiscal Year 2023-24. This was an automatic reduction to the discount rate due to a significantly high investment earnings return in Fiscal Year 2020-21.

Below is a table that outlines the normal cost by CalPERS tier included in the City plans with CalPERS for Fiscal Year 2025-26.

Required Net Normal
Total Normal Employee Cost Before
Group Name Cost Contribution Cost Share
Miscellaneous Classic 19.96% 7.00% 12.96%
Miscellaneous PEPRA 16.42% 8.00% 8.42%
Safety Police Tier 1 38.38% 9.00% 29.38%
Safety Police Tier 2 38.42% 9.00% 29.42%
Safety Police PEPRA 29.57% 14.50% 15.07%
Safety Fire Tier 1 32.26% 9.00% 23.26%
Safety Fire Tier 2 30.89% 9.00% 21.89%
Safety Fire PEPRA 29.51% 14.50% 15.01%
As result of the impact of the PEPRA laws the City of Redding has negotiated a variety of cost sharing arrangements with various employee union groups. These cost sharing arrangements are specific to CalPERS classic members at this time.

Below is a chart outlining the various cost sharing arrangements currently in place.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 34

PROPOSED
Packet Pg. 866 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City 2025-26
Union Cost Share
Miscellaneous Groups
Unrepresented 2.125%
IBEW Electric 3.025%
IBEW Maintenance 2.125%
RIEO 2.125%
RPOA Miscellaneous 2.125%
UPEC 2.125%
Safety Groups
Unrepresented Public Safety Management 8.500%
RPOA 10.370%
RPMA 10.370%
IAFF 7.290%
UPEC Fire Management 8.500%
It is important to note that the amounts reflected for RPOA, RPMA, UPEC Fire Management, and Unrepresented Public Safety Management will be phased in over the next year and a half or so dependent upon the requirements of their individual agreements that have been previously approved by City Council.

The Public Agency Retirement Services (PARS) is a supplementary pension plan for many non-public safety employees.

The plan is comprised of five tiers determined by employee group and is now closed to all employees hired after December 31, 2012. Currently there is no long-term projected payments of UAL included due to the fact that the UAL on the most recent actuarial was determined to be less than zero. This means as of this actuarial valuation report there are adequate assets held by the plan to cover the liabilities of the plan.

Much like the CalPERS plan the City of Redding and various employee unions have agreed to cost share for the PARS plan.

Below is a table that outlines the current normal cost by tier and the negotiated cost share amounts.

Total Normal Net Normal
Tier/Union Cost Cost Share Cost to City
Tier I/Unrepresented 3.69% 2.70% 0.99%
Tier II/RIEO 3.85% 1.70% 2.15%
Tier III/RPOA Misc. 2.84% 1.71% 1.13%
Tier IV/IBEW Maintenance 3.87% 2.21% 1.66%
Tier V/IBEW Electric 3.87% 2.08% 1.79%
Tier VI/UPEC 4.23% 2.62% 1.61%
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 35

PROPOSED
Packet Pg. 867 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Other Post-Employment Benefits (OPEB)
Pursuant to Government Accounting Standards Board Statement 75 (GASB 75), the City of Redding is required to periodically complete an actuarial study to quantify the “unfunded actuarial accrued liability” (UAAL) associated with “other post-employment benefits” provided to its employees. The City of Redding offers one “other post-employment benefit” to its employees – access to, and partial City funding for, group health insurance coverage. The UAAL for this benefit was approximately $54.9 million at July 1, 2021 (the most current actuarial), which is an increase from the previous figure of $79.0 million at July 1, 2023. This change was a result of various actuarial changes from the previous valuation.

The City of Redding is utilizing what is known as a “pay-as-you-go” funding method for this benefit. This means that the budget includes the actual known retirees who are receiving the benefit and the associated cost with providing this benefit.

Long-Range Financial Plans
The City of Redding develops long-range financial plans for the General Fund and for each of the City’s Enterprise Funds.

These long-range financial plans typically cover a five- or 10-year planning period. These plans allow the City Council and the community to ascertain the long-term impact associated with decisions that are made as part of the budget development process and the ongoing day-to-day impacts of various decisions. The City of Redding takes pride in balancing a long-term financial plan that helps to avoid the pitfalls that can come with focusing efforts and developing budgets based on a one- or two-year period of time. This can be a very challenging task, but it is essential in order to avoid unanticipated financial problems in the future.

Council Policy 219
Council Policy 219, Personnel Costs, was put into effect in 2009. The purpose of Council Policy 219 is to codify the City Council’s intention to continue to monitor and contain personnel costs in order to avoid potential financial problems in the future. The policy requires that the City Council strive to constrain personnel-related expenses, with a particular emphasis on containing the costs associated with benefits. The goal of the policy is that personnel costs shall not exceed 73.0 percent of the total General Fund budget in any given fiscal year. The percentage of personnel costs for the General Fund is approximately 69.3 percent and 70.5 percent for Fiscal Year 2025-26 and Fiscal Year 2026-27, respectively.

Gann Limit
The City of Redding is required by State law to calculate and publish an appropriation limit each fiscal year. This appropriations limit is commonly referred to as the “Gann Limit.” This figure represents the maximum amount that the City could spend in certain categories per State law. For Fiscal Year 2025-26 the City of Redding’s Gann Limit is approximately $317.7 million. The budget for Fiscal Year 2025-26 appropriates approximately $80.6 million that is subject to the Gann Limit. Thus, the City of Redding’s budget for Fiscal Year 2025-26 is well below the maximum allowed by law.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 36

PROPOSED
Packet Pg. 868 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

GENERAL FUND BUDGET
Over the next two pages there is a summary of General Fund revenues by major revenue types and expenditures by major areas.

Where It Comes From
These figures clearly display that the General Fund’s main source of revenue comes from sales tax (30.4% and 30.8% respectively). The next largest source of revenue is from property tax (27.7% and 28.0% respectively) followed by internal departments (18.9% and 19.6% respectively). These three sources of revenue make up approximately 75 percent of the City’s General Fund.
28%
1%
4% 7%
2% 28%
1%
3%
2%
19%
5%
Sales Tax - $31.4
Investment Income - $.8
Other Taxes - $4.7
TOT - $7.6
Other - $2.3
Property Tax - $30.6
Fines - $.8
Other Agencies - $3.5
Licenses & Permits - $2.7
Transfers & Internal Depts. - $20.8
Charges for Services - $5.2
General Fund Budget FY 2025-26
Where it comes from (In Millions)
28%
1%
7% 4%
2% 28%
1%
2%
2%
20%
5%
Sales Tax - $32.0
Investment Income - $.8
Other Taxes - $4.8
TOT - $7.9
Other - $2.3
Property Tax - $31.5
Fines - $.8
Other Agencies - $2.3
Licenses & Permits - $2.8
Transfers & Internal Depts. - $22.1
Charges for Services - $5.3
General Fund Budget FY 2026-27
Where it comes from (In Millions)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 37

PROPOSED
Packet Pg. 869 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Where It Goes
These figures clearly display that the Public Safety Programs (Police 38.7% and 39.7% respectively and Fire 25.7% and

25.8% respectively) are the General Fund’s largest expenditure areas. Together these two areas make up almost two thirds of all General Fund expenditures. The next largest major expenditure is Public Works (primarily streets) (11.8% and 11.6% respectively), with the remaining departments accounting for less than 10% for any individual department. 38%
26%
8%
12%
6%
2%
8%
Police - $42.7
Fire - $28.4
Community Services - $8.7
Public Works - $13.1
Dev Serv - $6.5
Debt Serv - $2.0
Gen Govt & Other - $9.1
General Fund Budget FY 2025-26
Where it goes (In Millions)
40%
26%
8%
11%
6%
1%
8%
Police - $45.6
Fire - $29.6
Community Services - $8.8
Public Works - $13.3
Dev Serv - $6.8
Debt Serv - $1.3
Gen Govt & Other - $9.4
General Fund Budget FY 2026-27
Where it goes (In Millions)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 38

PROPOSED
Packet Pg. 870 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

EXPENDITURES PER RESIDENT
The following tables display expenditures per resident for General City Programs for the 2025-26 and 2026-27 Adopted Budget compared to the 2024-25 Adopted Budget.

Expenditures
For “General City Programs,” the largest expenditures per resident are in Public Safety (Police $457.66 and $483.06, respectively, and Fire $305.36 and $314.27, respectively). The largest increase in expenditures per resident is in Police for FY 2025-26. This increase is due to the significant increase in resources and positions allocated to Police since the previous budget was adopted. Most other “General City Programs” increased due to increases in personnel related costs.

Adopted Proposed Proposed
Program 2024-25 2025-26 Difference 2026-27 Difference
Police $ 469.64 $ 457.66 $ (11.98) $ 483.06 $ 25.40
Fire 299.58 304.36 4.78 314.27 9.91
Administration 84.16 72.37 (11.79) 74.85 2.48
Street Maintenance 128.03 119.65 (8.38) 119.68 0.03
General Fund Debt Service 21.26 21.11 (0.15) 14.04 (7.07) Parks 46.35 45.75 (0.59) 44.57 (1.19)
Building & Code Enforcement/Permit Center 43.15 46.02 2.87 47.36 1.33 Planning 24.07 22.46 (1.62) 23.58 1.13
Engineering 15.68 14.45 (1.24) 14.91 0.47
Recreation 29.47 39.69 10.22 41.04 1.35
Miscellaneous 18.12 22.01 3.89 22.25 0.23
Animal Regulation 10.91 11.27 0.36 11.16 (0.11)
Community Service Administration 11.21 7.20 (4.01) 7.30 0.10 Total $ 1,201.65 $ 1,184.00 $ (17.65) $ 1,218.06 $ 34.06 *Based on populations estimates of 92,446 for 2024-25, 93,370 for 2025-26 and 94,304 for 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 39

PROPOSED
Packet Pg. 871 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

REVENUES PER RESIDENT
The following tables display revenue per resident by revenue type for the 2025-26 and 2026-27 Adopted Budget compared to the 2024-25 Adopted Budget.

Revenue
Overall revenues per resident are expected to increase from fiscal year 2024-25 to fiscal year 2025-26 by $25.35. Sales tax revenue is expected to decrease from fiscal year 2024-25 to fiscal year 2025-26 due to decreases in actual sales tax results from the previously adopted budget. It is important to note this chart displays as a per resident number but does not indicate that these taxes are not only paid by residents. A good example to illustrate this is Transient Occupancy Tax, which is taxed as travelers stay in local hotels.

Adopted Proposed Proposed
Revenue Type 2024-25 2025-26 Difference 2026-27 Difference Sales Tax $ 356.14 $ 335.95 $ (20.19) $ 339.28 $ 3.32
Property Tax 299.12 327.30 28.18 334.03 6.73
Revenue from City-Own Business 106.53 161.81 55.28 173.89 12.08 Street Funding 114.37 59.21 (55.16) 57.96 (1.25)
Transient Occupancy Tax 88.09 81.08 (7.02) 83.49 2.41
Service Fees 39.01 55.47 16.46 56.19 0.72
Other Government Agencies 32.22 37.42 5.20 24.47 (12.95) Licenses and Permits 27.39 28.87 1.48 29.93 1.06
Miscellaneous Revenue 32.71 32.74 0.03 32.52 (0.22)
Interest Income 1.35 1.07 (0.28) 1.06 (0.01)
Business License Tax 9.74 9.64 (0.10) 9.54 (0.10)
Franchise Fee 13.63 14.99 1.36 14.85 (0.15)
Fines and Penalties 5.86 8.47 2.62 8.60 0.13
Sales Tax - Public Safety 2.95 2.92 (0.03) 2.89 (0.03)
Cannabis Tax 23.20 20.76 (2.44) 21.38 0.61
Miscellaneous Taxes 4.87 4.82 (0.05) 4.77 (0.05)
Total $ 1,157.18 $ 1,182.54 $ 25.35 $ 1,194.85 $ 12.31
*Based on populations estimates of 92,446 for 2024-25, 93,370 for 2025-26 and 94,304 for 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 40

PROPOSED
Packet Pg. 872 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City SALES TAX – WHERE IT GOES
The following pie chart displays for each dollar of sales tax collected in the City of Redding how much of that dollar goes to the State of California, the County of Shasta, and the City of Redding. This graph clearly shows that the State of California receives the majority of the sales tax collected in the City. $0.172
$0.138
$0.690
County
City
State
Sales Tax - Where it Goes
Per $1 of Sales Tax
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 41

PROPOSED
Packet Pg. 873 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 42

PROPOSED
Packet Pg. 874 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY OF REDDING GENERAL FUND TEN-YEAR PLAN
It is the goal of the City of Redding to provide the highest level of service possible to the citizens. While developing a budget the City of Redding has been mindful of the desire to provide the highest level of service possible within the current constraints but also by forecasting potential long-term constraints that could impact future service levels. It is important for the City of Redding to avoid being too shortsighted with their budget and decision-making process, which could set the City on a path for potential future budget issues. The decisions made today will have a profound impact on our City’s future.

As a city, we must look ahead at our land use needs and we must also forecast our financial needs in order to avoid serious deficiencies or over-commitments to programs and projects. It is important that we map out our financial future and understand the implications of decisions made today and the impact on available future resources. In order to develop a better understanding of the City’s financial condition, it is necessary to look at past financial trends and factors and use that information to forecast the impact on the future. The City does this through our Ten-Year Financial Plan. As with any future projection, the plan is only as good as the assumptions it is built on, therefore it is important to have a good understanding of the assumptions on which the plan is predicated. The assumptions can substantially change the final perspective of the Ten-Year Plan. Following are the more important assumptions used to develop the Ten-Year Plan.

REVENUES
Sales Tax, Property Tax and Transient Occupancy Tax
The preceding graph shows the previous five fiscal years actual and transitions into a dashed line indicating the next five years projections. The projections utilize the previous five years information while weighing current changes in the economy. The following paragraphs will provide a discussion of the previous five years revenue performance and briefly discuss how this was utilized to projecting the budgeted figures.

The past five years Sales Tax has averaged 3.04 percent average rate of increase. This includes the end of Fiscal Year 2021- 22 and the impacts of the COVID-19 pandemic on local tax revenues. The economy on the heels of the pandemic was creating record sales tax revenues for the City and nationally we began to see the impacts with increased inflation indicators for more than a year. As displayed in the charts the City has seen a decrease in TOT and Sales Tax revenues in Fiscal Year 2022-23. As staff was developing budget projections this was considered by using a flat assumption for the Fiscal Year 2024-25 revenues from the previous year actuals. Staff forecasted that the first two years of the budget will see moderate -
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
Sales Tax Property Tax TOT
Sales Tax Projected Property Tax Projected TOT Projected City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 43

PROPOSED
Packet Pg. 875 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City recoveries of 2.0% for the two budget years. The long-term growth rate of Sales Tax is currently projected to be 2.5 percent per year thereafter. This helps to normalize the Sales Tax growth rate to reflect a more stable long-term assumption. Staff believes it is prudent budgeting to be on the more conservative end of the spectrum when forecasting long term revenue assumptions.

Property tax values have continued to increase since the downturn in the economy. In the last five fiscal years property tax revenues have increased an average of 6.4 percent per fiscal year. Staff projected the current year to exceed previous budget estimates by increasing by 4.5% year over year and thereafter used a moderate growth of 3% per year for the life of the tenyear plan.

Transient Occupancy Tax (TOT) revenue continues to be inconsistent ultimately reaching a record high in Fiscal Year 2021-

22. Staff used current year TOT revenues to forecast the coming fiscal years. Fiscal Year 2024-25 is projected to remain flat from Fiscal Year 2023-24. Increases have been inconsistent over the years but particularly over the last two full fiscal years. Given the lack of available information and inconsistent past results staff determined that a 4 percent increase would be used throughout all years of the current ten-year plan including the two fiscal years covered in the biennial budget.

Other Revenues
Sales tax, property tax, transient occupancy tax, and intra-city revenue account for nearly 80 percent of the City’s total General Fund Revenue. Therefore, the above discussion covers the majority of the City’s General Fund revenues. Most of the other revenues that are not discussed above are assumed to increase at 3 or 4 percent per year in the General Fund TenYear Plan, which is in line with their historical growth rates.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 44

PROPOSED
Packet Pg. 876 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

EXPENDITURES
Below is a graph showing costs in the four major expenditure categories for the past 5 years actual and then showing the forecast of the next 5 years as budgeted. Personnel costs are projected to continue to increase in fiscal year 2023-24 and fiscal year 2024-25 primarily due to the increases anticipated from CalPERS and the Public Agency Retirement System (PARS). The retirement rates have significantly increased since fiscal year 2018-19 due to the change in the CalPERS discount rate and will continue to increase for the next few years and then begin to stabilize. A more complete breakdown of the citywide cost pressures of CalPERS and PARS is provided on A-3 thru A-8. The General Fund Ten-Year Plan provides a detailed estimation of personnel costs which includes the projected CalPERS and PARS UAL payments from the most recent actuarial valuations. This detailed costing includes the projected impacts of each union agreement including negotiated pay increases, CalPERS cost sharing, PARS cost sharing, and health insurance cost sharing. The Ten-Year Plan with this detailed personnel cost modeling allows the city to better capture and forecast the expected personnel costs. 0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
FYE 2020 FYE 2021 FYE 2022 FYE 2023 FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029 FYE 2030 Personnel Operating Capital Debt
Personnel Budget Operating Budget Capital Budget Debt Budget City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 45

PROPOSED
Packet Pg. 877 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City General Fund Expenditures by Category
69%
13%
10%
6% 2%
Personnel
O&M
Fixed Charges
Capital Outlay
Debt Service
General Fund Expenditures FYE 2026
Projected
71%
12%
11%
5%1%
Personnel
O&M
Fixed Charges
Capital Outlay
Debt Service
General Fund Expenditures FYE 2027
Projected
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 46

PROPOSED
Packet Pg. 878 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Beginning Cash Balance 9,000 11,558 12,425 12,492 12,191 11,983 Revenues 102,823 104,999 107,344 110,600 113,954 117,416 Net Transfers 7,591 7,680 7,464 7,687 7,918 8,156
Total Revenues 110,413 112,679 114,807 118,287 121,872 125,571 Personnel Costs (76,088) (80,236) (81,840) (84,736) (87,249) (89,494) Operating Costs (25,349) (26,201) (26,987) (27,796) (28,630) (29,489) Capital Outlay (6,408) (6,104) (6,287) (6,476) (6,670) (6,870) Debt Service (1,965) (1,318) (1,314) (1,313) (1,310) (1,309) Savings 1,955 2,048 1,687 1,733 1,780 1,830
Net Expenditures (107,856) (111,811) (114,741) (118,588) (122,080) (125,332) Ending Cash Balance 11,558 12,425 12,492 12,191 11,983 12,222 Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 10.7% 11.1% 10.9% 10.3% 9.8% 9.8%
Projected Personnel Percentage 69.3% 70.5% 70.3% 70.4% 70.4% 70.4% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2026 & 2027
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 47

PROPOSED
Packet Pg. 879 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City 2031-32 2032-33 2033-34 2034-35 2035-36
Projected Cash Balance 12,222 12,915 13,332 13,758 14,120 Projected Revenues 120,991 124,683 128,490 132,416 136,467 Projected Net Transfers 8,400 8,652 8,912 9,179 9,455
Total Projected Revenues 129,391 133,336 137,402 141,596 145,922 Projected Personnel Costs (91,280) (93,007) (94,282) (95,805) (97,365) Projected Operating Costs (30,924) (33,285) (36,123) (38,890) (41,386) Projected Operating Costs (7,076) (7,289) (7,507) (7,732) (7,964) Projected Debt Service (1,311) (1,315) (1,132) (966) (963) Projected Savings 1,893 1,975 2,069 2,161 2,250
Net Projected Expenditures (128,698) (132,919) (136,976) (141,233) (145,429) Projected Ending Cash 12,915 13,332 13,758 14,120 14,613 Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 10.0% 10.0% 10.0% 10.0% 10.0%
Projected Personnel Percentage 69.9% 68.9% 67.8% 66.8% 65.9% Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2026 & 2027
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 48

PROPOSED
Packet Pg. 880 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Sales Tax 31,368 31,995 32,795 33,615 34,455 35,317
Property Tax 30,560 31,500 32,445 33,419 34,421 35,454
TOT 7,570 7,873 8,188 8,515 8,856 9,210
Cannabis Tax 1,939 2,016 2,097 2,180 2,268 2,358
Other Taxes 2,750 2,750 2,860 2,974 3,093 3,217
Licenses & Permits 2,695 2,823 2,936 3,053 3,175 3,302
Fines & Penalties 791 811 844 878 913 949
Other Government 3,364 2,175 1,381 1,422 1,465 1,509
Redding Rancheria 129 132 136 140 144 149
Internal Departments 13,319 14,457 14,891 15,338 15,798 16,272 Service Charges 5,179 5,299 5,511 5,731 5,960 6,199
Other Revenue 2,332 2,338 2,408 2,480 2,555 2,631
Use of Money & Property 725 729 729 729 729 729
Interest 100 100 124 125 122 120
Subtotal 102,823 104,999 107,344 110,600 113,954 117,416 Transfers In:

Gas Taxes 10,086 10,151 10,455 10,769 11,092 11,425
Debt Service - - - - - -
Other Transfers In 523 523 538 554 571 588
Total Transfers In 10,609 10,673 10,994 11,323 11,663 12,013 Transfers Out:

CVB & Convention Center (750) (756) (779) (802) (826) (851) Parking (38) - - - - -
Library (1,055) (1,086) (1,119) (1,153) (1,187) (1,223) Rolling Stock (885) (840) (865) (891) (918) (945)
Other Equipment (218) (239) (246) (253) (261) (268)
Internal Advances - - - - - -
Other Transfers Out (72) (72) (521) (537) (553) (569)
Total Transfers Out (3,018) (2,993) (3,530) (3,636) (3,745) (3,857) Net Transfers 7,591 7,680 7,464 7,687 7,918 8,156
Total Revenues 110,413 112,679 114,807 118,287 121,872 125,571 Revenue Assumptions
Sales Tax 2.0% 2.0% 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 2026 & 2027
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 49

PROPOSED
Packet Pg. 881 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City 2031-32 2032-33 2033-34 2034-35 2035-36
Sales Tax 36,199 37,104 38,032 38,983 39,957
Property Tax 36,518 37,613 38,741 39,904 41,101
TOT 9,579 9,962 10,360 10,775 11,206
Cannabis Tax 2,453 2,551 2,653 2,759 2,869
Other Taxes 3,346 3,480 3,619 3,764 3,914
Licenses & Permits 3,434 3,572 3,714 3,863 4,018
Fines & Penalties 987 1,027 1,068 1,111 1,155
Other Government 1,554 1,601 1,649 1,698 1,749
Redding Rancheria 153 158 162 167 172
Internal Departments 16,760 17,263 17,781 18,314 18,864 Service Charges 6,447 6,705 6,973 7,252 7,542
Other Revenue 2,710 2,791 2,875 2,961 3,050
Use of Money & Property 729 729 729 729 729
Interest 122 130 134 138 142
Subtotal 120,991 124,684 128,490 132,417 136,467
Transfers In:

Gas Taxes 11,768 12,121 12,484 12,859 13,245
Debt Service - - - - -
Other Transfers In 606 624 643 662 682
Total Transfers In 12,373 12,745 13,127 13,521 13,926
Transfers Out:

CVB & Convention Center (877) (903) (930) (958) (987)
Parking - - - - -
Library (1,259) (1,297) (1,336) (1,376) (1,418)
Rolling Stock (974) (1,003) (1,033) (1,064) (1,096)
Other Equipment (276) (285) (293) (302) (311)
Internal Advances - - - - -
Other Transfers Out (587) (604) (622) (641) (660)
Total Transfers Out (3,973) (4,092) (4,215) (4,341) (4,472) Net Transfers 8,400 8,652 8,912 9,179 9,455
Total Revenues 129,391 133,336 137,402 141,596 145,922
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 2026 & 2027
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 50

PROPOSED
Packet Pg. 882 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Safety UAL Payments 14,973 16,253 16,638 16,988
Misc UAL Payments 5,325 5,325 5,827 5,958
PARS UAL Payments - - - -
Police
Personnel 34,556 36,867 28,611 29,355 30,113 30,896
Operating 7,347 7,696 7,927 8,165 8,410 8,662
Capital Outlay/Project 372 274 282 291 300 309
Subtotal 42,276 44,837 36,820 37,811 38,822 39,866
Fire
Personnel 23,238 24,244 18,093 18,560 19,038 19,593
Operating 4,916 5,121 5,274 5,433 5,596 5,764
Capital Outlay/Project - - - - - -
Subtotal 28,155 29,365 23,367 23,992 24,634 25,356
Transportation & Engineering
Personnel 2,487 2,619 1,411 1,448 1,474 1,511
Operating 4,913 5,014 5,164 5,319 5,479 5,643
Capital Outlay/Project 5,750 5,710 5,881 6,058 6,239 6,427 Subtotal 13,150 13,342 12,457 12,824 13,192 13,581
Parks & Recreation
Personnel 4,887 5,059 3,871 3,980 4,088 4,204
Operating 3,500 3,607 3,715 3,827 3,942 4,060
Capital Outlay/Project 286 120 124 127 131 135
Subtotal 8,673 8,786 7,709 7,934 8,161 8,399
Development Services
Personnel 5,148 5,367 4,471 4,592 4,713 4,842
Operating 1,343 1,418 1,461 1,505 1,550 1,596
Capital Outlay/Project - - - - - -
Subtotal 6,491 6,785 5,931 6,097 6,263 6,438
General Government & Other
Personnel 5,771 6,080 5,086 5,224 5,358 5,503
Operating 3,330 3,345 3,445 3,548 3,655 3,764
Capital Outlay/Project - - - - - -
Debt Service 1,965 1,318 1,314 1,313 1,310 1,309
Subtotal 11,066 10,743 9,845 10,085 10,323 10,576
Add Back Personnel - - - - - -
Add Back O&M - - - -
Projected Savings (1,955) (2,048) (1,687) (1,733) (1,780) (1,830) Total Expenditures 107,856 111,811 114,741 118,588 122,080 125,332 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 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Fiscal Year Ending 2026 & 2027
Fiscal Year Ended
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 51

PROPOSED
Packet Pg. 883 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City 2031-32 2032-33 2033-34 2034-35 2035-36
Safety UAL Payments 16,802 16,778 16,109 15,893 15,469
Misc UAL Payments 6,074 5,910 5,892 5,608 5,517
PARS UAL Payments - - - - -
Police
Personnel 31,754 32,638 33,546 34,480 35,438
Operating 8,922 9,190 9,465 9,749 10,042
Capital Outlay/Project 318 327 337 347 358
Subtotal 40,994 42,155 43,348 44,576 45,838
Fire
Personnel 20,138 20,698 21,274 21,866 22,474
Operating 5,936 6,115 6,298 6,487 6,682
Capital Outlay/Project - - - - -
Subtotal 26,074 26,812 27,572 28,353 29,156
Transportation & Engineering
Personnel 1,553 1,600 1,646 1,695 1,744
Operating 5,812 5,987 6,166 6,351 6,542
Capital Outlay/Project 6,619 6,818 7,023 7,233 7,450
Subtotal 13,985 14,405 14,835 15,280 15,736
Parks & Recreation
Personnel 4,326 4,453 4,582 4,716 4,854
Operating 4,182 4,307 4,436 4,569 4,706
Capital Outlay/Project 139 143 148 152 157
Subtotal 8,647 8,903 9,166 9,438 9,717
Development Services
Personnel 4,976 5,116 5,258 5,405 5,556
Operating 1,644 1,693 1,744 1,796 1,850
Capital Outlay/Project - - - - -
Subtotal 6,621 6,809 7,002 7,202 7,406
General Government & Other
Personnel 5,655 5,814 5,975 6,142 6,313
Operating 3,877 3,994 4,113 4,237 4,364
Capital Outlay/Project - - - - -
Debt Service 1,311 1,315 1,132 966 963
Subtotal 10,843 11,122 11,220 11,345 11,640
Add Back Personnel
Add Back O&M 550 2,000 3,900 5,700 7,200
Projected Savings (1,893) (1,975) (2,069) (2,161) (2,250) Total Expenditures 128,698 132,919 136,976 141,233 145,429 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 2026 & 2027
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 52

PROPOSED
Packet Pg. 884 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PROJECTED CASH FLOWS - ALL FUNDS
The tables on the following pages provide a summary of all funds reported in the Adopted Biennial Budget, listing the beginning cash balance, revenues, transfers, appropriations and ending cash balance. The purpose of these tables is to show the change in the cash position for each fund.

The first column of each table, Beginning Projected Cash Balance, shows the estimated beginning cash balance for each fund. It is not the beginning fund balance. The second column, Projected Revenue, shows the revenue estimated from all sources for each fund. The third and fourth columns, Fund Transfers In and Fund Transfers Out, show funds transferred from one fund to another fund. The fifth column, Expenditure Programs, shows the level of appropriations for the various departments and divisions of the City. The sixth column, Adjustments and Restricted Reserves shows any amounts that are restricted for specific purpose and any adjustments to match each individual fund’s ten year plan. Ending Projected Cash Balance for each fiscal year shows the estimated ending cash balance including restricted reserves.

The graph below displays the difference between beginning cash balances and ending cash balances for each fund type as well as the total for the City for each fiscal year. This graph displays that cash balances over the biennial budget will be decreasing.
0 50,000
100,000
150,000
200,000
250,000
General Fund Special
Revenue
Enterprise
Funds
Internal
Service Funds
Total
July 1, 2025
June 30/ July 1,
2026
June 30, 2027
Comparison of Beginning to End Balances
(in thousands)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 53

PROPOSED
Packet Pg. 885 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Projected Cash Flows for FY 2025-2026 - ALL FUNDS
(In Thousands)
Beginning Ending
Projected Adjustments Projected
Cash Projected Fund Fund Expenditure & Cash
Balance Revenue Transfers Transfers Programs Restricted Balance 7/1/2025 2025-26 [3] In Out 2025-26 [4] Reserves [1] 6/30/2026 General Funds
General Fund $ 9,000 $ 102,751 $ 10,609 $ (2,946) $ 109,811 $ 1,955 $ 11,558 Grants General Fund 3,463 - - - 720 - 2,743
Capital Projects General Fund 585 - - - 20 - 565
Total General Funds $ 13,048 $ 102,751 $ 10,609 $ (2,946) $ 110,550 $ 1,955 $ 14,866 Special Revenue Funds
Development/Construction $ 14,382 $ 3,065 - - $ 2,082 - $ 15,365 General Special Revenue - 273 - (273) - - -
Special Gas Tax Street Improvements 3,788 6,780 - (5,529) - - 5,039 Local Transportation/TDA 7,902 4,045 - (4,557) - - 7,390 Parking 20 468 38 - 506 - 20
Library 1,177 1,533 1,055 - 2,511 - 1,254
Branch Libraries 328 265 - - 266 - 327
Housing & Community Development 7,317 6,121 - - 6,107 - 7,331 Successor Housing Agency 522 146 - - 168 - 500
Replacement Funds 14,669 - 7,069 (6,141) - - 15,597 [2] Total Special Revenue Funds $ 50,105 $ 22,696 $ 8,162 $ (16,499) $ 11,640 - $ 52,823 Enterprise Funds
Airports $ 431 $ 5,624 - $ (250) $ 5,017 - $ 789
Convention Center 288 42 750 - 786 - 293
Electric Utility 52,451 163,480 - (4,800) 186,061 18,952 44,021 Water Utility 39,076 34,461 - (200) 38,386 - 34,951
Wastewater Utility 11,884 41,188 - (300) 48,826 - 3,947 Storm Drain Utility 5,365 2,344 - (150) 2,402 - 5,157
Solid Waste Utility 5,941 31,308 - - 29,591 - 7,658
Total Enterprise Funds $ 115,436 $ 278,447 $ 750 $ (5,700) $ 311,068 $ 18,952 $ 96,817 Internal Service Funds
Information Technologies $ 604 $ 5,336 - $ (200) $ 5,473 - $ 267 Geographic Information Services 85 749 - - 784 - 49
Communications - Radios 148 1,838 - (30) 1,805 - 150
Electrical Technicians & USA Locates 2,019 4,724 - (175) 4,290 - 2,278 Redding Municipal Utilities Administration (281) 2,659 - - 2,249 - 128 Public Relations, Media, & Communications 110 732 - - 790 - 53 Building Maintenance 752 3,254 - (48) 3,771 - 188
Records Management (91) 634 - - 521 - 22
Reprographics 184 521 - (5) 645 - 55
Fleet Maintenance 442 6,127 - - 6,101 - 468
Customer Service 265 8,357 - - 8,330 - 292
Field Service 264 1,517 - (58) 1,504 - 219
Risk - Liability/Insurance 4,940 6,365 - - 7,715 - 3,590 Risk - Workers Compensation 1,925 5,484 - - 5,567 - 1,842 Employer Services 312 971 - - 1,229 - 54
Volunteer Services (32) 131 - - 93 - 6
Employee Benefits Payroll 2,051 46,007 - - 46,007 - 2,051 Employee Benefits Insurance 3,118 26,070 - - 26,476 - 2,713 Total Internal Service Funds $ 16,815 $ 121,478 - $ (516) $ 123,351 - $ 14,426 Subtotal $ 195,404 $ 524,443 $ 19,520 $ (25,660) $ 556,610 $ 20,907 $ 178,932 Less: Charges Between Funds - $ (127,936) - - $ (127,936) - - Net Total $ 195,404 $ 396,508 $ 19,520 $ (25,660) $ 428,674 $ 20,907 $ 178,932 [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66
[4] For detail of Expenditures see 68 to 71
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 54

PROPOSED
Packet Pg. 886 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Projected Cash Flows for FY 2026-2027 - ALL FUNDS
(In Thousands)
Beginning Ending
Projected Adjustments Projected
Cash Projected Fund Fund Expenditure & Cash
Balance Revenue Transfers Transfers Programs Restricted Balance 7/1/2026 2026-27 [3] In Out 2026-27 [4] Reserves [1] 6/30/2027 General Funds
General Fund $ 11,558 $ 104,927 $ 10,673 $ (2,921) $ 113,859 $ 2,049 $ 12,426 Grants General Fund 2,743 - - - 989 - 1,754
Capital Projects General Fund 565 - - - 20 - 545
Total General Funds $ 14,866 $ 104,927 $ 10,673 $ (2,921) $ 114,868 $ 2,049 $ 14,726 Special Revenue Funds
Development/Construction $ 15,365 $ 3,065 - - $ 1,081 - $ 17,349 General Special Revenue - 273 - (273) - - -
Special Gas Tax Street Improvements 5,039 6,716 - (5,466) - - 6,289 Local Transportation/TDA 7,390 4,045 - (4,685) - - 6,751 Parking 20 519 - - 518 - 21
Library 1,254 1,578 1,086 - 2,650 - 1,269
Branch Libraries 327 274 - - 274 - 326
Housing & Community Development 7,331 2,279 - - 2,265 - 7,346 Successor Housing Agency 500 146 - - 167 - 479
Replacement Funds 15,597 - 7,017 (4,260) - - 18,353 [2] Total Special Revenue Funds $ 52,823 $ 18,896 $ 8,103 $ (14,683) $ 6,955 - $ 58,183 Enterprise Funds
Airports $ 789 $ 4,222 - $ (250) $ 3,600 - $ 1,161
Convention Center 293 42 756 - 792 - 300
Electric Utility 44,021 171,607 - (3,000) 190,087 20,140 42,681 Water Utility 34,951 36,797 - (400) 34,910 - 36,438
Wastewater Utility 3,947 42,997 - (300) 44,504 - 2,140
Storm Drain Utility 5,157 2,399 - (150) 2,536 - 4,870
Solid Waste Utility 7,658 32,412 - (1,700) 31,034 - 7,336 Total Enterprise Funds $ 96,817 $ 290,476 $ 756 $ (5,800) $ 307,463 $ 20,140 $ 94,926 Internal Service Funds
Information Technologies $ 267 $ 5,363 - $ (100) $ 5,261 - $ 269 Geographic Information Services 49 803 - - 799 - 53
Communications - Radios 150 1,977 - (30) 1,889 - 209
Electrical Technicians & USA Locates 2,278 4,761 - (155) 4,335 - 2,548 Redding Municipal Utilities Administration 128 2,740 - - 2,378 - 490 Public Relations, Media, & Communications 53 825 - - 817 - 60 Building Maintenance 188 3,903 - (40) 3,868 - 183
Records Management 22 445 - - 445 - 22
Reprographics 55 665 - (5) 660 - 55
Fleet Maintenance 468 6,239 - - 6,208 - 499
Customer Service 292 8,706 - - 8,631 - 367
Field Service 219 1,568 - (58) 1,554 - 175
Risk - Liability/Insurance 3,590 8,618 - - 8,467 - 3,741 Risk - Workers Compensation 1,842 5,636 - - 5,637 - 1,841 Employer Services 54 1,228 - - 1,228 - 54
Volunteer Services 6 99 - - 99 - 6
Employee Benefits Payroll 2,051 48,948 - - 48,948 - 2,051 Employee Benefits Insurance 2,713 26,914 - - 27,270 - 2,357 Total Internal Service Funds $ 14,426 $ 129,438 - $ (388) $ 128,495 - $ 14,981 Subtotal $ 178,932 $ 540,980 $ 19,533 $ (23,793) $ 557,781 $ 22,189 $ 182,815 Less: Charges Between Funds - $ (135,349) - - $ (135,349) - - Net Total $ 178,932 $ 405,630 $ 19,533 $ (23,793) $ 422,432 $ 22,189 $ 182,815 [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66
[4] For detail of Expenditures see 68 to 71
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 55

PROPOSED
Packet Pg. 887 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

COMPARATIVE SUMMARY OF ESTIMATED REVENUES
The following table and graph provide a four-year review of revenues for all funds. The table is divided by fund type and subtotaled for each of the fund types. Within each fund type is the total for each fund. For the General Fund, the total for each type of revenue is included. The detail is provided in a subsequent schedule. The first column of this table, Actual Revenue 2023-24, shows the actual revenue for each fund. The second column, Budget Estimate 2024-25, shows the revenue estimate originally adopted in the budget for the current fiscal year, while the third column, Revised Estimate 2024- 25, shows the most recent revenue estimate by the Finance Department. This estimate is based on nine months of history and a three month projection. The final two columns, Budget Estimate 2025-26 and Budget Estimate 2026-27, show the revenue estimates for the next two fiscal years for all funds.

Total net revenue for fiscal year 2025-26 is estimated at $390,369,051 and for fiscal year 2026-27 is estimated at $401,370,261. Revenue from Special Revenue Funds totals $13,430,100 and $9,558,595, respectively; revenue from Enterprise Funds totals $273,497,150 and $285,432,100, respectively; revenue from Internal Service Funds totals $120,962,150 and $129,050,050 respectively; and General Fund revenue totals $110,413,310 and $112,678,870, respectively.

Comparative Summary of Estimate Revenues
(In Thousands)
Actual 2023-24
Adopted 2024-25
Amended 2024-25
Adopted 2025-26
Adopted 2026-27
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
General Fund Special Revenue Enterprise Funds Internal Service Total Net Revenue City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 56

PROPOSED
Packet Pg. 888 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Comparative Summary of Revenue Programs
Actual Budget Revised Budget Budget
Revenue Estimate Estimate Estimate Estimate
2023-24 2024-25 2024-25 2025-26 2026-27
General Fund: General, Grants, Capital Projects
Taxes $ 70,645,881 $ 73,475,110 $ 72,545,110 $ 74,186,800 $ 76,134,320 Licenses and Permits 2,110,160 2,532,000 2,532,000 2,695,400 2,822,660 Fines, Forfeits, and Penalties (1,943,719) 556,500 1,164,960 806,220 826,470 Revenue from Internal Departments 22,474,631 20,694,200 21,180,030 20,909,730 22,137,460 Revenues from Other Governmental Agencies 3,481,170 2,978,710 5,709,868 3,493,840 2,307,430 Other Revenues 8,325,140 2,415,530 2,457,405 2,332,390 2,337,810 Charges for Current Services 7,049,887 3,591,040 3,652,980 5,164,260 5,283,750 Revenue from the Use of Money & Property 1,387,791 733,810 733,810 824,670 828,970 Total General Fund: General, Grants, Capital Projects $ 113,530,941 $ 106,976,900 $ 109,976,163 $ 110,413,310 $ 112,678,870 Special Revenue Funds
Development/Construction $ 19,307,569 $ 1,581,860 $ 44,021,580 $ 3,065,000 $ 3,065,000 Development/Construction Grants 1,083,074 - 30,156,690 - - Asset Seizure 164,758 - - - -
Special Gas Tax Street Improvements (3,526,355) 2,577,470 2,577,470 1,251,170 1,250,180 Local Transportation/TDA 2,279,929 (2,155,950) (2,155,950) (511,960) (639,330) Parking 355,659 519,700 519,700 506,350 519,190
Library 2,725,693 2,438,650 2,581,366 2,587,620 2,664,810 Branch Libraries 277,450 257,280 257,280 265,350 273,680 Housing & Community Development 27,263,308 2,822,660 17,626,160 6,120,700 2,279,195 Successor Housing Agency 169,752 145,870 145,870 145,870 145,870 Total Special Revenue Funds $50,100,838 $8,187,540 $95,730,166 $13,430,100 $9,558,595 Enterprise Funds
Airports $ 9,906,081 $ 20,627,130 $ 23,822,860 $ 5,374,490 $ 3,971,850 Convention Center 1,256,899 1,189,210 1,189,210 791,730 798,300 Electric Utility 171,262,783 146,118,610 146,118,610 158,679,500 168,606,500 Water Utility 32,287,594 33,037,330 33,672,320 34,260,590 36,397,270 Wastewater Utility (31,348) 38,382,740 34,935,170 40,887,940 42,696,930 Storm Drain Utility 2,621,067 2,220,200 6,199,800 2,194,420 2,248,980 Solid Waste Utility 27,397,159 29,110,780 33,708,500 31,308,480 30,712,270 Total Enterprise Funds $244,700,237 $270,686,000 $279,646,470 $273,497,150 $285,432,100 Internal Service Funds
Information Technologies $ 6,759,192 $ 4,798,190 $ 4,858,190 $ 5,136,270 $ 5,263,250 Geographic Information Services 494,237 712,060 712,060 748,600 802,750 Communications - Radios 805,179 783,300 813,300 1,807,720 1,947,040 Electrical Technicians & USA Locates 4,172,757 3,830,240 3,830,240 4,548,960 4,605,830 Redding Municipal Utilities Administration 2,794,977 2,445,430 2,445,430 2,659,010 2,740,420 Public Relations, Media, & Communications 836,498 856,160 856,160 732,320 824,920 Building Maintenance 4,043,795 3,966,100 4,491,410 3,206,810 3,862,630 Records Management 493,836 444,010 486,250 634,310 445,450 Reprographics 912,312 827,710 838,710 516,250 660,080
Fleet Maintenance 6,103,281 5,711,900 6,195,830 6,127,140 6,239,160 Customer Service 7,810,601 5,169,600 5,169,600 8,356,840 8,705,820 Field Service 1,630,630 721,850 721,850 1,459,340 1,510,380 Risk - Liability/Insurance 5,306,787 5,331,380 5,331,380 6,365,490 8,617,640 Risk - Workers Compensation 5,474,948 5,730,110 5,730,110 5,484,390 5,635,990 Employer Services 1,332,032 1,148,370 1,148,370 971,090 1,227,590 Volunteer Services 185,224 178,340 178,340 130,710 99,120 Employee Benefits Payroll 30,221,603 47,517,890 47,517,890 46,006,530 48,948,300 Employee Benefits Insurance 31,109,368 30,318,280 30,318,280 26,070,370 26,913,680 Total Internal Service Funds $110,487,259 $120,490,920 $121,643,400 $120,962,150 $129,050,050 Subtotal - All Revenue $518,819,274 $506,341,360 $606,996,199 $518,302,710 $536,719,615 Less: Charges Between Funds (137,242,298) (128,546,350) (129,871,670) (127,935,659) (135,349,354) Net Total $381,576,976 $377,795,010 $477,124,529 $390,367,051 $401,370,261 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 57

PROPOSED
Packet Pg. 889 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
General Fund: General, Grants, Capital Projects
Taxes
Property Taxes 28,453,138 29,244,000 30,560,000 31,500,320 Sales Tax-Nondedicated 30,752,903 31,522,110 31,368,000 31,995,010 Transient Occupancy Tax 7,210,266 7,498,000 7,570,010 7,873,000 Viacom Cablevision 815,884 900,000 900,000 900,000
Pacific Gas & Electric Co. 496,197 360,000 500,000 500,000 Business License Tax 905,083 900,000 900,000 900,000
Real Property Transfer Tax 382,654 450,000 450,000 450,000 Commercial Cultivation Cannabis 247,245 145,000 379,270 394,370 Retail Cannabis Business Tax 1,382,511 1,526,000 1,559,520 1,621,620 Total Taxes $ 70,645,881 $ 72,545,110 $ 74,186,800 $ 76,134,320 Licenses and Permits
Animal Licenses 56,232 50,000 50,000 50,000
Building Permits 1,271,082 1,727,420 1,900,160 1,995,170 Engineering Encroachment Permit 86,864 157,500 100,000 100,000 Electical Permits 228,797 258,270 284,100 298,300
Transportation Permit 8,992 10,670 11,740 12,320
Plumbing Permits 85,751 120,390 132,430 139,050
Mechanical Permit 264,593 197,250 216,970 227,820
Engineering Grading Permits 107,849 10,500 - -
Total Licenses and Permits $ 2,110,160 $ 2,532,000 $ 2,695,400 $ 2,822,660 Fines and Penalties
Traffic Safety Fines 850,227 953,960 520,620 532,840
Code Enforcement Fines (2,931,918) 146,000 160,600 168,630 Other Fines & Fees 101,803 65,000 95,000 95,000
Cannabis Delinquency Penalty 36,169 - 30,000 30,000
Total Fines, Forfeits, and Penalties $ (1,943,719) $ 1,164,960 $ 806,220 $ 826,470 Transfers and Internal Revenues
Fixed Reimbursements 5,563,440 7,061,190 7,322,340 7,563,530 In-lieu Payment from Airport 7,270,600 6,614,200 5,996,600 6,893,800 Advances from Internal Department (752,747) (543,140) (110,310) (72,000) Fund Transfers From 10,393,338 8,047,780 7,701,100 7,752,130 Total Revenue from Internal Departments $ 22,474,631 $ 21,180,030 $ 20,909,730 $ 22,137,460 Revenue Other Government Agencies
Federal Grant - Operating - General Government 3,056 428,170 - - Federal Grant - Operating - Police 75,567 420,010 - -
Federal Grant - Operating - Fire 88,413 1,728,450 - -
Federal Grant - Operating - Public Works 854 - - -
Federal Grant - Operating - Rec & Culture 22,553 - - -
Federal Grant - Capital - General Government 61,114 425,730 2,066,720 860,330 Federal Grant - Capital - Police 108,963 221,433 - -
State Grant Operating for Police 43,300 680,430 - -
State Grant Operating for Fire 187,434 196,740 - -
State Grant Operating - Planning 526,476 - - 0
State Grant Operating for Rec & Culture 3,850 4,025 - - Shasta County Operating Reimbursement Recreatiom 83,664 100,000 - - Shasta County Grant - Operating - Police (2,138) 142,080 - - Shasta County Grant - Community Development 374,626 60,000 115,000 115,000 State Legislative Revenue Operating-Police 184,497 687,980 - - Reimbursement of Mandated Costs 385,353 15,000 15,000 - POST Grant - Operating - Police 202,109 90,000 90,000 90,000 Home Owner Property Tax Relief 141,406 153,000 145,000 145,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 58

PROPOSED
Packet Pg. 890 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Motor Vehicle In-Lieu Tax 115,907 45,000 100,000 100,000 School District Contrib-Operating-Recreation 631,619 110,000 807,760 840,150 Redding Rancheria Payment 124,337 126,820 129,360 131,950 Contribution RABA - Operating - Police 25,000 25,000 25,000 25,000 Buckeye Fire Service Dist-Operating-Fire 85,000 50,000 - - SHASCOM - Payroll 8,211 - - -
Total Revenues from Other Governmental Agencies $ 3,481,170 $ 5,709,868 $ 3,493,840 $ 2,307,430 Other Revenues
Late Fees 1,700,433 1,700,000 1,700,000 1,700,000
Contributions-Operating-Rec & Culture 117,740 120,100 105,000 105,000 Contributions - Operating - Police 28,750 26,775 - -
Contributions - Operating - Planning 5,262 6,000 7,500 7,500 Sale of Property 412,292 - - -
Compensation - Loss & Property Damage 20,286 - - -
Misc. Charter Peg Fees 165,219 - - -
Miscellaneous Receipts 5,567,383 292,000 204,890 205,310 Reimbursement 307,775 312,530 315,000 320,000
Total Other Revenues $ 8,325,140 $ 2,457,405 $ 2,332,390 $ 2,337,810 Charges for Current Services
Charges for Other Current Services 7,049,887 3,652,980 5,164,260 5,283,750 Total Charges for Current Services $ 7,049,887 $ 3,652,980 $ 5,164,260 $ 5,283,750 Property Rent/Investment Income
Property Rent/Investment Income 1,387,791 733,810 824,670 828,970 Total Revenue from the Use of Money & Property $ 1,387,791 $ 733,810 $ 824,670 $ 828,970 Total General Fund: General, Grants, Capital Projects $ 113,530,941 $ 109,976,163 $ 110,413,310 $ 112,678,870 Development/Construction
Federal Grant Capital $ 12,543,021 $ 16,904,770 - -
State Grant Capital 2,112,441 24,554,000 - -
Contributions 2,426 977,350 - -
Miscellaneous Receipts 279,648 - - -
Total Traffic Impact Fees 2,772,913 1,567,180 2,815,000 2,815,000 Fire Facilities Impact Fees 416,601 - - -
Electric Services Ele. Construction Fee 91,500 - - -
Parks Development 1,136,616 3,600 250,000 250,000
Total Parks In Lieu Fees 73,264 - - -
Total Investment Income (125,229) - - -
Total Fiscal Agent Investment Income 4,369 14,680 - -
Total Development/Construction $ 19,307,569 $ 44,021,580 $ 3,065,000 $ 3,065,000 Development/Construction Grants
Other Fines & Fees $ 500 - - -
Federal Grant Operating 28,417 234,430 - -
Federal Grant Capital 524,226 6,081,660 - -
State Grant Operating 90,952 - - -
State Grant Capital 381,548 23,840,600 - -
Contributions 72,067 - - -
Total Investment Income (14,637) - - -
Total Development/Construction Grants $ 1,083,074 $ 30,156,690 - - General Special Revenue
Sales Tax $ 272,517 $ 272,520 $ 272,520 $ 272,520
Fund Transfer To (272,517) (272,520) (272,520) (272,520) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 59

PROPOSED
Packet Pg. 891 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Total General Special Revenue $ 0 $ 0 $ 0 $ 0
Asset Seizure
Asset Seizure Revenue $ 15,051 - - -
Miscellaneous Receipts 150,327 - - -
Total Investment Income (621) - - -
Total Asset Seizure $ 164,758 - - -
Special Gas Tax Street Improvements
Fund Transfer To $ (8,955,154) $ (5,499,530) $ (5,528,680) $ (5,466,060) Federal Non-Grant Funding - 1,381,450 1,587,980 1,477,740 State Non-Grant Funding 5,013,863 6,645,550 5,191,870 5,238,500 Miscellaneous Receipts 245,482 - - -
Total Investment Income 169,454 50,000 - -
Total Special Gas Tax Street Improvements $ (3,526,355) $ 2,577,470 $ 1,251,170 $ 1,250,180 Local Transportation/TDA
Fund Transfer To $ (781,519) $ (5,073,950) $ (4,557,410) $ (4,684,780) County Non-Grant Funding 3,065,881 2,918,000 4,045,450 4,045,450 Total Investment Income (4,433) - - -
Total Local Transportation/TDA $ 2,279,929 $ (2,155,950) $ (511,960) $ (639,330) Parking
On Street Parking Meters $ 250,838 $ 397,800 $ 343,040 $ 396,690 Parking Space Rental & Permit Fees - 52,500 - -
Total Parking Fines & Fees 91,429 78,800 125,000 122,500 Fund Transfers From - - 38,310 -
Fund Transfer To 0 (10,000) - -
Miscellaneous Receipts 2,542 - - -
Total Bad Debt Write-Off (25) - - -
Total Investment Income 10,875 600 - -
Total Parking $ 355,659 $ 519,700 $ 506,350 $ 519,190
Library
Service Reconnect Fee $ 862 - - -
Internal Advances/Loans - 2,048,120 - -
Fund Transfers From 994,235 (1,024,060) 1,054,780 1,086,430 Fund Transfer To 0 (50,000) - -
State Grant Operating 210,646 122,650 16,260 17,500
Other Government Non-Grant Funding - 6,566 - -
Miscellaneous Receipts 63,738 17,100 - -
Library Contributions 1,391,818 1,408,490 1,476,580 1,520,880 Total Other Charges and Fees 39,904 50,000 40,000 40,000 Total Investment Income 24,490 2,500 - -
Total Library $ 2,725,693 $ 2,581,366 $ 2,587,620 $ 2,664,810 Branch Libraries
Contributions $ 736 - - -
Miscellaneous Receipts 26,301 - - -
Library Contributions 225,455 250,280 258,350 266,680
Total Other Charges and Fees 11,676 6,500 7,000 7,000
Total Investment Income 13,282 500 - -
Total Branch Libraries $ 277,450 $ 257,280 $ 265,350 $ 273,680 Housing & Community Development
Internal Advances/Loans $ (28,921) - - -
Fund Transfers From (2,454,126) - - -
Fund Transfer To 2,483,047 - - -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 60

PROPOSED
Packet Pg. 892 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Federal Grant Operating 2,029,232 1,524,820 4,276,230 1,192,985 State Grant Operating 21,860,018 15,377,400 1,460,650 584,950 County Grant Operating 2,138 - - -
Other Government Non-Grant Funding 2,875,264 - 151,300 279,370 Miscellaneous Receipts 283,407 - - -
Total Note Repayment - Principal 168,158 628,900 188,810 178,180 Total Note Repayment - Interest 89,594 95,040 43,710 43,710 Total Investment Income (44,503) - - -
Total Housing & Community Development $ 27,263,308 $ 17,626,160 $ 6,120,700 $ 2,279,195 Successor Housing Agency
Miscellaneous Receipts $ 22,708 - - -
Total Note Repayment - Principal 99,358 115,040 115,500 115,500 Total Note Repayment - Interest 37,614 29,830 29,370 29,370 Total Investment Income 10,072 1,000 1,000 1,000
Total Successor Housing Agency $ 169,752 $ 145,870 $ 145,870 $ 145,870 Airports
Advertising Rent - $ 21,450 - -
Coffee Concession Revenue 24,691 24,000 18,600 18,600
Total Miscellaneous Operating Revenue 6,919 - 0 0
Hangar Rents 653,897 554,690 710,250 730,680
Tie Down Rent 13,143 61,440 11,480 12,080
Facilities & Ground Rent 691,140 711,470 733,200 755,600 Total Ground Lease 433,670 562,230 571,200 592,400
Total Agricultural Lease 7,364 7,200 7,500 7,730
Fuel Concession 199,619 260,000 246,350 246,350
Landing Fees 187,526 210,000 379,500 379,700
Car Rental Concession Fee 315,262 400,000 310,900 321,000 Restaurant & Concession 111,938 78,500 108,360 111,460
Airport Permit Fees 36,399 24,900 37,500 37,500
Parking Fees 393,430 333,000 543,900 570,000
Airport Security Fees 3,600 1,000 3,200 3,200
Internal Advances/Loans (25,000) (25,000) 1,367,300 (132,700) Fund Transfers From - 20,000 - -
Fund Transfer To (225,000) (277,000) (250,000) (250,000) Federal Grant Operating 1,941,685 760,000 - -
Federal Grant Capital 4,391,951 19,666,310 132,000 -
Federal Non-Grant Funding 399,008 425,000 375,000 375,000 State Grant Operating - 1,420 10,000 10,000
State Grant Capital 16,629 2,250 - -
Property & Equipment Sales 271,057 - - 125,000
Total Compensation - Loss & Property Damage 13,205 - - - Miscellaneous Receipts (1,031) - 26,250 26,250
Reimbursements 32,177 - 32,000 32,000
Total Bad Debt Write-Off (1,577) - - -
Total Investment Income 14,244 - - -
Total Fiscal Agent Investment Income 134 - - -
Total Airports $ 9,906,081 $ 23,822,860 $ 5,374,490 $ 3,971,850 Convention Center
Internal Advances/Loans $ (54,530) $ 968,890 $ (18,000) $ (18,000) Fund Transfers From 1,038,484 - 749,730 756,300
Total Repayment of Advance offset Account 54,530 - - -
Miscellaneous Receipts 23,800 - - -
Total Rental Fees 181,767 220,320 60,000 60,000
Total Investment Income 12,763 - - -
Total Fiscal Agent Investment Income 85 - - -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 61

PROPOSED
Packet Pg. 893 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Total Convention Center $ 1,256,899 $ 1,189,210 $ 791,730 $ 798,300 Electric Utility
Banner Program $ 6,350 - - -
Power Sales Retail 134,062,244 131,408,000 146,733,000 155,669,000 Power Sales Wholesale 16,800,027 3,361,000 4,758,000 4,041,000 Total Natural Gas Sales - Wholesale 13,311,824 10,154,000 8,661,000 8,569,000 Total Prepay Gas Discount 1,737,846 1,428,000 1,428,000 1,428,000 Environmental Attributes 107,822 - 120,000 120,000
Total LCFS Electrification Revenue - 165,470 - -
Total Miscellaneous Operating Revenue 916,642 491,000 511,500 511,500 Total Excess Footage Charges (909) 5,000 5,000 5,000
Total Engineering Charges 500 - - -
Internal Advances/Loans 686,073 543,140 - -
Fund Transfers From (1,068,659) - - -
Fund Transfer To 257,585 (2,700,000) (4,800,000) (3,000,000) Federal Grant Operating 250,248 - - -
State Non-Grant Funding 20,819 - - -
Contributions 3,621 - - -
Property & Equipment Sales 46,023 25,000 25,000 25,000
Miscellaneous Receipts 2,546,440 100,000 100,000 100,000 Total Rental Fees 138,000 138,000 138,000 138,000
Total Bad Debt Write-Off 6,524 - - -
Total Investment Income 1,416,153 1,000,000 1,000,000 1,000,000 Total Fiscal Agent Investment Income 17,612 - - -
Total Electric Utility $ 171,262,783 $ 146,118,610 $ 158,679,500 $ 168,606,500 Water Utility
Water Residential $ 18,002,470 $ 21,464,150 $ 20,843,230 $ 22,346,070 Fire Service Fees 89,590 77,410 96,210 99,410
Fire Hydrant Rental 141,883 70,000 151,660 156,710
Meter & Service Installation Fees 59,153 29,860 64,280 66,420 Paving Cut Fees 2,746 - 6,190 6,390
Front Footage Charges - Water 6,207 - - -
Total Water Commercial 9,200,270 9,559,420 10,410,980 11,161,630 Total Miscellaneous Operating Revenue 18,772 17,260 16,920 17,480 Total Damaged Meter Charges 500 - - -
Metered Water Sales 143,468 128,220 164,950 176,840
Total Off-Site Charges 1,527,241 1,562,110 1,630,660 1,684,980 Internal Real Estate Rentals 121,407 162,410 - -
Internal Advances/Loans 60,297 - - -
Fund Transfers From (85,598) 12,320 - -
Fund Transfer To 150,301 (250,000) (200,000) (400,000)
Federal Grant Operating 25,321 322,930 - -
Federal Grant Capital 48,827 299,740 - -
Property & Equipment Sales 12,820 3,040 6,960 7,190
Miscellaneous Receipts 1,851,504 - - -
Total Bad Debt Write-Off (18,611) (60,090) (20,840) (22,340) Total Property Rentals 26,800 - 89,390 96,490
Total Investment Income 897,228 273,540 1,000,000 1,000,000 Gain/Loss from Sale of Assets 5,000 - - -
Total Water Utility $ 32,287,594 $ 33,672,320 $ 34,260,590 $ 36,397,270 Wastewater Utility
Pretreatment Fees - $ 2,320 $ 2,390 $ 2,460
Sewer Tap Fees - 5,530 5,700 5,860
Sewer Service Charges - 36,815,240 38,915,130 40,741,640 Total Expansion & Improvement Fees - 1,792,260 1,805,230 1,866,770 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 62

PROPOSED
Packet Pg. 894 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Internal Real Estate Rentals - 13,270 - -
Internal Advances/Loans - (3,750,000) 180,250 180,250
Fund Transfers From - 302,430 - -
Fund Transfer To 0 (300,000) (300,000) (300,000)
Property & Equipment Sales - - - 2,000
Miscellaneous Receipts 1,375 1,060 - -
Total Bad Debt Write-Off (32,722) (68,720) (38,910) (40,740) Total Property Rentals - - 13,670 14,070
Total Investment Income - 121,780 - -
Total Fiscal Agent Investment Income - - 304,480 224,620 Total Wastewater Utility $ (31,348) $ 34,935,170 $ 40,887,940 $ 42,696,930 Storm Drain Utility
Storm Drain Allocation $ 1,014,040 $ 1,103,270 $ 1,199,240 $ 1,295,300 Storm Drainage - Monthly Fee 1,266,511 1,265,930 1,274,410 1,282,910 Internal Advances/Loans - 3,750,000 (180,250) (180,250) Fund Transfers From 0 229,600 - -
Fund Transfer To 0 (200,000) (150,000) (150,000)
Miscellaneous Receipts 223,909 - 50,020 20
Total Bad Debt Write-Off (12) - - -
Total Late Payment Charges 451 1,000 1,000 1,000
Total Investment Income 116,169 50,000 - -
Total Storm Drain Utility $ 2,621,067 $ 6,199,800 $ 2,194,420 $ 2,248,980 Solid Waste Utility
Commercial Cans $ 374,820 $ 426,920 $ 459,870 $ 476,860 Commercial Containers 7,864,969 8,753,490 9,429,020 9,776,660 Drop Boxes - Solid Waste 2,639,843 3,143,280 3,385,860 3,510,690 Benton Landfill Monitoring Revenue 224,784 207,880 229,300 231,590 Special Pickup - Solid Waste 18,193 21,820 23,500 23,470 Solid Waste Fixed Usage 11,111,273 11,867,400 12,783,240 13,254,550 Transfer Station Charges 2,766,593 2,807,620 3,004,150 3,094,270 West Central Landfill - Household Hazardous Waste & EWaste 464,754 1,888,830 683,370 703,930 Total Miscellaneous Operating Revenue 62,097 38,380 39,340 40,320 Internal Real Estate Rentals - 1,880 1,880 1,880
Internal Advances/Loans 19,185 - - -
Fund Transfers From (67,009) 506,700 - -
Fund Transfer To 47,823 (1,250,000) 0 (1,700,000)
Federal Grant Operating 29,208 - - -
State Grant Operating 247,509 - - -
State Grant Capital - 4,091,020 - -
State Non-Grant Funding 53,791 - - -
Property & Equipment Sales 11,505 - - -
Freon Recovery Program 19 20 20 20
Total Cardboard Recycling 194,942 312,630 320,450 328,460 Total White Paper Recycling 70,869 101,380 103,910 106,170 Total Glass Recycling 7,928 20,980 21,500 22,040
Total Curbside Recycling 205,155 251,130 257,410 263,850 Total Multi-Family Recycling 11,915 22,490 23,050 23,630 Total Commercial Recycling - 1,280 1,310 1,340
Total Battery Recycling 8,457 11,470 11,760 12,050
Total Volunteer Drop Off 151,077 106,020 108,670 111,390 Total Special Handling Scrap Metal 56,618 61,330 62,860 64,430 Total Electronic Recycling Revenue 120,317 161,040 165,070 169,200 Total Other Recycling Revenue 35,577 37,970 38,920 39,890 Miscellaneous Receipts 428,032 10,820 62,340 63,900
Reimbursements 347 - - -
Total Street Sweeping Contract 16,680 16,680 16,680 16,680 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 63

PROPOSED
Packet Pg. 895 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Total Bad Debt Write-Off (44,224) (25,000) (25,000) (25,000) Total Property Rentals 1,880 - - -
Total Investment Income 262,230 113,040 100,000 100,000 Total Solid Waste Utility $ 27,397,159 $ 33,708,500 $ 31,308,480 $ 30,712,270 Information Technologies
Information Services Allocation $ 6,627,950 $ 4,998,090 $ 5,336,270 $ 5,363,250 Fund Transfers From 0 60,000 - -
Fund Transfer To 0 (200,000) (200,000) (100,000)
Federal Grant Operating 48 - - -
Miscellaneous Receipts 88,142 100 - -
Total Investment Income 43,052 - - -
Total Information Technologies $ 6,759,192 $ 4,858,190 $ 5,136,270 $ 5,263,250 Geographic Information Services
GIS Services Allocation $ 462,650 $ 710,060 $ 748,600 $ 802,750 Miscellaneous Receipts 10,593 - - -
Total Investment Income 20,995 2,000 - -
Total Geographic Information Services $ 494,237 $ 712,060 $ 748,600 $ 802,750 Communications - Radios
Communications Allocation $ 784,490 $ 797,800 $ 1,781,220 $ 1,919,700 Fund Transfers From - 30,000 - -
Fund Transfer To 0 (15,000) (30,000) (30,000)
Miscellaneous Receipts 13,998 - - -
Total Other Charges and Fees 2,720 - 56,500 57,340
Total Investment Income 3,970 500 - -
Total Communications - Radios $ 805,179 $ 813,300 $ 1,807,720 $ 1,947,040 Electrical Technicians & USA Locates
ET & USA Locates Allocation $ 4,214,270 $ 4,010,240 $ 4,723,960 $ 4,760,830 Fund Transfer To 0 (180,000) (175,000) (155,000)
Miscellaneous Receipts 16,119 - - -
Total Investment Income (57,632) - - -
Total Electrical Technicians & USA Locates $ 4,172,757 $ 3,830,240 $ 4,548,960 $ 4,605,830 Redding Municipal Utilities Administration
Redding Municipal Utilities Administrative Allocation $ 2,646,300 $ 2,445,430 $ 2,659,010 $ 2,740,420 Federal Grant Operating 41,323 - - -
Miscellaneous Receipts 50,193 - - -
Total Investment Income 57,161 - - -
Total Redding Municipal Utilities Administration $ 2,794,977 $ 2,445,430 $ 2,659,010 $ 2,740,420 Public Relations, Media, & Communications
Marketing, Public Relations, & Communications Allocation $ 833,844 $ 861,160 $ 732,320 $ 824,920 Fund Transfer To 0 (5,000) 0 0
Miscellaneous Receipts 3,489 - - -
Total Investment Income (835) - - -
Total Public Relations, Media, & Communications $ 836,498 $ 856,160 $ 732,320 $ 824,920 Building Maintenance
Building Maintenance Allocation $ 3,815,120 $ 4,551,410 $ 3,254,310 $ 3,902,630 Fund Transfer To 0 (60,000) (47,500) (40,000)
Federal Grant Operating 180,308 - - -
Property & Equipment Sales 2,228 - - -
Miscellaneous Receipts 36,350 - - -
Total Investment Income 9,789 - - -
Total Building Maintenance $ 4,043,795 $ 4,491,410 $ 3,206,810 $ 3,862,630 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 64

PROPOSED
Packet Pg. 896 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Records Management
Fleet Services Allocation - $ 42,240 - -
Records Management Allocation 491,649 444,010 634,310 445,450 Miscellaneous Receipts 672 - - -
Total Investment Income 1,515 - - -
Total Records Management $ 493,836 $ 486,250 $ 634,310 $ 445,450 Reprographics
Reprographics Allocation $ 898,120 $ 832,710 $ 521,250 $ 665,080 Outside Service Revenue 10,115 - - -
Total Non Recurring 120 - - -
Fund Transfers From - 11,000 - -
Fund Transfer To 0 (5,000) (5,000) (5,000)
Miscellaneous Receipts 5,360 - - -
Total Investment Income (1,403) - - -
Total Reprographics $ 912,312 $ 838,710 $ 516,250 $ 660,080 Fleet Maintenance
Fleet Services Allocation $ 6,080,862 $ 5,725,600 $ 6,127,140 $ 6,239,160 Records Management Allocation - 483,930 - -
Fund Transfer To 0 (15,000) - -
Federal Grant Operating 3,596 - - -
Miscellaneous Receipts 18,177 500 - -
Total Investment Income 646 800 - -
Total Fleet Maintenance $ 6,103,281 $ 6,195,830 $ 6,127,140 $ 6,239,160 Customer Service
Service Connect Priority $ 18,250 $ 17,500 $ 17,500 $ 17,500 Site Delivery Fees 450 1,000 1,000 1,000
Credit Report Fees 9,730 9,000 9,000 9,000
Customer Service Allocation 7,601,484 5,091,100 8,304,740 8,653,720 Service Reconnect Fee (25,795) 75,000 50,000 50,000
Total Damaged Meter Charges 2,850 5,000 3,600 3,600
Miscellaneous Receipts 107,475 1,000 1,000 1,000
Total Bad Debt Write-Off 43,437 (30,000) (30,000) (30,000) Total Uncollectible Accounts Write-Off - Grants 1,939 - - - Total Investment Income 50,782 - - -
Total Customer Service $ 7,810,601 $ 5,169,600 $ 8,356,840 $ 8,705,820 Field Service
Field Service Meter Reading Allocation $ 1,645,411 $ 776,850 $ 1,517,340 $ 1,568,380 Fund Transfer To 0 (55,000) (58,000) (58,000)
Miscellaneous Receipts (4,056) - - -
Total Investment Income (10,724) - - -
Total Field Service $ 1,630,630 $ 721,850 $ 1,459,340 $ 1,510,380 Risk - Liability/Insurance
Insurance Allocation $ 4,911,930 $ 5,240,280 $ 7,714,790 $ 8,466,940 Internal Advances/Loans 79,530 91,100 (1,349,300) 150,700 Fund Transfers From (25,000) - - -
Total Repayment of Advance offset Account (54,530) - - - Federal Grant Operating 41,736 - - -
Total General Liability Reimbursement 45,540 - - -
Miscellaneous Receipts 173,511 - - -
Total Bad Debt Write-Off (29,264) - - -
Total Investment Income 163,335 - - -
Total Risk - Liability/Insurance $ 5,306,787 $ 5,331,380 $ 6,365,490 $ 8,617,640 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 65

PROPOSED
Packet Pg. 897 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Statement of Estimated Revenues - All Funds
Actual Revised
Revenue Estimate Proposed Proposed
2023-24 2024-25 2025-26 2026-27
Risk - Workers Compensation
Worker's Compensation Reimbursement - Personnel Cost $ 5,483,314 $ 5,730,110 $ 8,069,200 $ 8,205,110 Insurance Allocation - - (2,584,810) (2,569,120)
Miscellaneous Receipts 31,577 - - -
Total Investment Income (39,943) - - -
Total Risk - Workers Compensation $ 5,474,948 $ 5,730,110 $ 5,484,390 $ 5,635,990 Employer Services
Volunteer Services Allocation $ 1,106,926 - - -
Employer Services Allocation 221,385 1,148,370 971,090 1,227,590 Internal Advances/Loans (25,000) - - -
Fund Transfer To 25,000 - - -
Miscellaneous Receipts 8,049 - - -
Total Investment Income (4,327) - - -
Total Employer Services $ 1,332,032 $ 1,148,370 $ 971,090 $ 1,227,590 Volunteer Services
Volunteer Services Allocation $ 185,510 $ 178,340 $ 130,710 $ 99,120 Total Investment Income (286) - - -
Total Volunteer Services $ 185,224 $ 178,340 $ 130,710 $ 99,120 Employee Benefits Payroll
Retirement Reimbursement $ 12,593,123 $ 37,348,200 $ 43,717,480 $ 46,598,200 Medicare Allocation - Personnel Cost 1,489,448 1,451,570 1,549,310 1,574,130 Social Security Allocation - Personnel Cost 53,461 78,610 54,390 54,730 Public Agency Retirement System - Personnel Cost 16,129,837 8,639,510 685,350 721,240 Total Investment Income (44,266) - - -
Total Employee Benefits Payroll $ 30,221,603 $ 47,517,890 $ 46,006,530 $ 48,948,300 Employee Benefits Insurance
Total Group Health Insurance $ 31,036,056 $ 30,318,280 $ 26,070,370 $ 26,913,680 Miscellaneous Receipts 45,212 - - -
Total Bad Debt Write-Off (2,391) - - -
Total Investment Income 30,492 - - -
Total Employee Benefits Insurance $ 31,109,368 $ 30,318,280 $ 26,070,370 $ 26,913,680 Total Revenue - All Funds $ 518,819,274 $ 606,996,199 $ 518,302,710 $ 536,719,615 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 66

PROPOSED
Packet Pg. 898 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF EXPENDITURE PROGRAMS - ALL FUNDS
This table provides a summary of projected expenditures for funds by major expenditure categories: Personnel; Materials, Supplies and Services; Debt Service; and Capital Outlay. The table is divided by fund type and within each of the fund types is the department total for that particular fund. The graph below displays this information by percentage of the total expenditure program for each fund type. The graph clearly shows that in the General Fund the majority of the expenditures are on Personnel while in the other funds, the majority of the expenditures are on Materials, Supplies, and Services or Capital Outlay.

The City’s total net expenditures for fiscal year 2025-26 are $428,673,931, of which $171,010,960 (39.9%) are on Personnel; $155,883,391 (36.4%) are on Materials, Supplies and Services; $27,947,870 (6.5%) are on Debt Service; and $73,831,710 (17.2%) are on Capital Outlay.

For fiscal year 2026-27 total net expenditures are $422,431,957, of which $176,056,986 (41.7%) are on Personnel; $159,338,781 (37.7%) are on Materials, Supplies and Services; $28,207,460 (6.7%) are on Debt Service; and $58,828,730 (13.9%) are on Capital Outlay.

General Fund expenditures total $110,550,445 and $114,868,057, respectively; Special Revenue Funds expenditures total $11,639,760 and $6,954,780 respectively; Enterprise Funds expenditures total $311,068,066 and $307,463,139, respectively; and Internal Service Funds expenditures total $123,351,319 and $128,495,335, respectively.

Summary of Expenditure Programs
Major Expenditure Categories
Personnel FY26
Personnel FY27
Materials & Supplies FY26
Materials & Supplies FY27
Debt Service FY26
Debt Service FY27
Capital Outlay FY26
Capital Outlay FY27
50,000
100,000
150,000
200,000
250,000
300,000
350,000
General Fund Special
Revenue
Enterprise
Funds
Internal Service All Funds
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 67

PROPOSED
Packet Pg. 899 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Summary of Expenditure Programs Fiscal Year 2025-2026
Materials,
Net Supplies,
Personnel and Capital Debt
Departments Cost Services Outlay Service Total
General Fund
City Council $ 167,991 $ 40,430 - - $ 208,421
City Clerk 617,671 281,360 - - 899,031
City Manager 881,915 284,960 - - 1,166,875
City Attorney 780,358 153,110 - - 933,468
Personnel 794,868 169,270 - - 964,138
Non-Departmental 448,690 1,914,840 - 1,965,090 4,328,620 Financial Services 2,079,007 506,470 - - 2,585,477
Police 34,660,910 7,347,480 723,570 - 42,731,960
Fire 23,502,021 4,916,360 - - 28,418,381
Development Services 5,148,203 1,353,200 - - 6,501,403
Community Services 4,994,071 3,372,990 286,000 9,300 8,662,361 Public Works-Transportation/Engineering 2,487,460 4,912,850 5,750,000 - 13,150,310 Total General Fund $ 76,563,165 $ 25,253,320 $ 6,759,570 $ 1,974,390 $ 110,550,445 Special Revenue Funds
Housing/CDBG/HOME $ 395,227 $ 310,921 $ 5,433,230 $ 134,900 $ 6,274,278 Community Services-Library & Parks Development 92,870 2,673,140 16,260 - 2,782,270 Public Works-Transportation/Engineering 176,132 198,170 1,317,000 891,910 2,583,212 Total Special Revenue Funds $ 664,229 $ 3,182,231 $ 6,766,490 $ 1,026,810 $ 11,639,760 Enterprise Funds
Community Services-Convention Center $ 39,840 $ 745,970 - - $ 785,810 Public Works-Municipal Utilities 23,961,997 50,477,489 39,061,100 5,703,870 119,204,456 Electric Utility 47,610,841 100,864,380 18,952,000 18,633,800 186,061,021 Public Works-Transportation-Airports 1,592,059 1,857,420 1,525,000 42,300 5,016,779 Total Enterprise Funds $ 73,204,737 $ 153,945,259 $ 59,538,100 $ 24,379,970 $ 311,068,066 Internal Service Funds
City Clerk-Reprographics/Record $ 729,995 $ 316,240 - $ 120,000 $ 1,166,235 Personnel - Vol Svcs/Emp Svcs/Grp Ins/ Emp Bfts/Risk 1,114,725 72,690,140 - - 73,804,865 Risk - Workers Compensation 1,009,980 12,272,840 - - 13,282,820 Electric - Customer Service 2,681,154 5,648,580 - - 8,329,734 Electric - Field Service 1,091,283 412,950 - - 1,504,233 Community Services-Building Maintenance and Media,
Communications, & Public Relations 5,195,037 5,371,230 75,000 20,000 10,661,267 Public Works-RMU Admin/Fleet 4,816,144 1,723,180 - - 6,539,324 Information Technology - GIS/IT/Comm 3,940,511 3,003,080 692,550 426,700 8,062,841 Total Internal Service Funds $ 20,578,829 $ 101,438,240 $ 767,550 $ 566,700 $ 123,351,319 Total Expenditures $ 171,010,960 $ 283,819,050 $ 73,831,710 $ 27,947,870 $ 556,609,590 Less: Charges Between Funds - (127,935,659) - - (127,935,659) Net Total $ 171,010,960 $ 155,883,391 $ 73,831,710 $ 27,947,870 $ 428,673,931 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 68

PROPOSED
Packet Pg. 900 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Summary of Expenditure Programs Fiscal Year 2026-2027
Materials,
Net Supplies,
Personnel and Capital Debt
Departments Cost Services Outlay Service Total
General Fund
City Council $ 171,973 $ 45,480 - - $ 217,453
City Clerk 653,728 215,470 - - 869,198
City Manager 970,261 293,690 - - 1,263,951
City Attorney 805,677 153,890 - - 959,567
Personnel 852,659 186,380 - - 1,039,039
Non-Departmental 449,230 1,936,630 - 1,317,990 3,703,850 Financial Services 2,176,664 533,040 - - 2,709,704
Police 37,371,034 7,696,240 487,350 - 45,554,624
Fire 24,516,193 5,120,830 - - 29,637,023
Development Services 5,367,151 1,430,140 - - 6,797,291
Community Services 5,165,671 3,488,370 120,000 - 8,774,041 Public Works-Transportation/Engineering 2,618,616 5,013,700 5,710,000 - 13,342,316 Total General Fund $ 81,118,857 $ 26,113,860 $ 6,317,350 $ 1,317,990 $ 114,868,057 Special Revenue Funds
Housing/CDBG/HOME $ 415,882 $ 318,553 $ 1,500,520 $ 196,130 $ 2,431,085 Community Services-Library & Parks Development 93,990 2,757,560 77,690 - 2,929,240 Public Works-Transportation/Engineering 183,855 203,190 317,000 890,410 1,594,455 Total Special Revenue Funds $ 693,727 $ 3,279,303 $ 1,895,210 $ 1,086,540 $ 6,954,780 Enterprise Funds
Community Services-Convention Center $ 41,850 $ 749,750 - - $ 791,600 Public Works-Municipal Utilities 24,736,651 52,331,412 30,215,620 5,700,880 112,984,563 Electric Utility 46,951,916 103,502,160 20,140,000 19,493,050 190,087,126 Public Works-Transportation-Airports 1,625,360 1,932,190 - 42,300 3,599,850 Total Enterprise Funds $ 73,355,777 $ 158,515,512 $ 50,355,620 $ 25,236,230 $ 307,463,139 Internal Service Funds
City Clerk-Reprographics/Record $ 665,083 $ 320,140 - $ 120,000 $ 1,105,223 Personnel - Vol Svcs/Emp Svcs/Grp Ins/ Emp Bfts/Risk 1,138,046 76,406,410 - - 77,544,456 Risk - Workers Compensation 1,046,863 13,057,370 - - 14,104,233 Electric - Customer Service 2,769,038 5,862,130 - - 8,631,168 Electric - Field Service 1,115,012 439,380 - - 1,554,392 Community Services-Building Maintenance and Media,
Communications, & Public Relations 5,215,309 5,658,090 - 20,000 10,893,399 Public Works-RMU Admin/Fleet 4,985,409 1,728,060 - - 6,713,469 Information Technology - GIS/IT/Comm 3,953,865 3,307,880 260,550 426,700 7,948,995 Total Internal Service Funds $ 20,888,625 $ 106,779,460 $ 260,550 $ 566,700 $ 128,495,335 Total Expenditures $ 176,056,986 $ 294,688,135 $ 58,828,730 $ 28,207,460 $ 557,781,311 Less: Charges Between Funds - (135,349,354) - - (135,349,354) Net Total $ 176,056,986 $ 159,338,781 $ 58,828,730 $ 28,207,460 $ 422,431,957 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 69

PROPOSED
Packet Pg. 901 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

COMPARATIVE SUMMARY OF EXPENDITURE PROGRAMS- ALL
FUNDS
This table provides a summary of all funds showing the associated expenditures and appropriations over the past four years.

The table is divided into fund types and within each of the funds is the associated department. The first three columns, for 2021-22, 2022-23, 2023-24, show actual expenditures for the fiscal years indicated. The fourth column, Amended 2024- 25, shows the appropriation level as amended by the City Council during fiscal year 2024-25. The fifth and sixth columns, Adopted for 2025-26 and 2026-27, show the adopted budget for the 2025-27 biennial budget. The graph compares the data for each fund type and shows the changes that have occurred over this six year period.

Comparative Summary of Expenditure Programs
(In Thousands)
Actual 2021-22
Actual 2022-23
Actual 2023-24
Amended 2024-25
Proposed 2025-26
Proposed 2026-27
200,000
400,000
600,000
800,000
General Fund Special Revenue Enterprise Funds Internal Service All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 70

PROPOSED
Packet Pg. 902 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Comparative Summary of Expenditure Programs
Amended Proposed Proposed
Actual Actual Actual Budget Budget Budget
Departments 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 General Fund
City Council $ 175,090 $ 212,039 $ 244,023 $ 239,070 $ 208,421 $ 217,453 City Clerk 899,841 953,080 966,099 1,224,970 899,031 869,198 City Manager 1,641,957 1,179,083 994,301 1,118,730 614,420 686,470 City Attorney 1,137,276 456,809 685,344 840,020 933,468 959,567 Personnel 575,779 672,076 894,217 911,170 964,138 1,039,039 Non-Departmental 7,343,191 9,641,518 7,344,296 5,612,880 4,328,620 3,703,850 Financial Services 2,195,190 3,129,588 3,166,846 3,504,000 3,137,932 3,287,185 Police 39,683,827 47,175,025 49,893,459 49,486,118 42,731,960 45,554,624 Fire 26,098,104 28,362,358 32,603,814 29,648,800 28,418,381 29,637,023 Development Services 5,060,506 5,651,098 6,348,265 6,441,510 6,501,403 6,797,291 Community Services 6,814,517 9,599,956 8,799,518 10,333,315 8,662,361 8,774,041 Public Works-Transportation/Engineering 8,961,037 20,671,354 14,909,114 21,339,410 13,150,310 13,342,316 Total General Fund $ 100,586,315 $ 127,703,983 $ 126,849,296 $ 130,699,993 $ 110,550,445 $ 114,868,057 Special Revenue Funds
Housing/CDBG/HOME - $ 25,532,433 $ 23,657,374 $ 19,328,260 $ 6,274,278 $ 2,431,085 Community Services-Library & Parks
Development - 7,324,283 8,468,830 38,389,806 2,782,270 2,929,240 Public Works-Transportation/Engineering 57,644 33,539,568 9,135,941 48,531,410 2,583,212 1,594,455 Total Special Revenue Funds $ 57,644 $ 66,396,284 $ 41,262,145 $ 106,249,476 $ 11,639,760 $ 6,954,780 Enterprise Funds
Community Services - Convention Center - $ 1,248,361 $ 1,233,482 $ 1,143,680 $ 785,810 $ 791,600 Public Works - Solid Waste Utility - 27,354,527 33,960,501 39,814,900 29,590,676 31,034,323 Public Works - Storm Drains - 5,234,447 2,534,732 4,246,835 2,402,342 2,536,271 Public Works - Water Utility - 29,084,352 35,484,085 52,877,805 38,385,639 34,910,305 Public Works - Wastewater Utility - 42,853,347 36,624,124 83,074,230 48,825,799 44,503,664 Public Works-Transportation - Airports - 15,308,116 4,935,268 6,656,290 5,016,779 3,599,850 Electric Utility - 204,579,042 189,059,953 188,575,430 186,061,021 190,087,126 Total Enterprise Funds - $ 325,662,192 $ 303,832,145 $ 376,389,170 $ 311,068,066 $ 307,463,139 Internal Service Funds
City Clerk - Reprographics/Record - $ 1,253,262 $ 1,315,121 $ 1,371,770 $ 1,166,235 $ 1,105,223 Personnel - Vol Svcs/Emp Svcs/Grp Ins / E
mp
Bfts/Risk
- 48,545,398 62,714,974 79,266,870 73,804,865 77,544,456 Risk - Workers Compensation / Liability &
Insurance - 9,850,064 11,007,148 13,519,110 13,282,820 14,104,233 Electric - Customer Service - 7,607,721 8,651,851 9,282,190 8,329,734 8,631,168 Electric - Field Service - 2,843,072 1,324,553 2,697,490 1,504,233 1,554,392 Public Works - Fleet Maintenance - 5,371,425 6,070,851 6,216,990 6,100,967 6,208,419 Media, Communications, & Public Relations - 812,346 862,009 867,020 789,644 817,377 Community Services - Bldg Maintenance - 4,621,545 3,983,823 4,748,210 3,770,656 3,867,603 Public Works Municipal UtilitiesET/USA/RMU/ADMIN - 5,425,288 6,317,930 6,495,850 6,539,324 6,713,469 Information Technology - GIS/IT/Comm 5,128,149 6,646,836 13,199,102 8,897,580 8,062,841 7,948,995 Total Internal Service Funds $ 5,128,149 $ 92,976,955 $ 115,447,362 $ 133,363,080 $ 123,351,319 $ 128,495,335 Total Expenditures $ 105,772,108 $ 612,739,413 $ 587,390,947 $ 746,701,719 $ 556,609,590 $ 557,781,311 Less: Charges Between Funds - (115,533,123) (137,242,298) (129,871,670) (127,935,659) (135,349,354) Net Total $ 105,772,108 $ 497,206,291 $ 450,148,649 $ 616,830,049 $ 428,673,931 $ 422,431,957 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 71

PROPOSED
Packet Pg. 903 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF AUTHORIZED FULL-TIME POSITIONS
The following page contains two graphics that show the changes in authorized full-time positions. The chart outlines the changes in full-time positions. There is a decrease in Fiscal Year 2025-26 of nine total positions and a decrease in Fiscal Year 2026-27 of one position.

Full-time positions in the Police department decreased by thirteen. This includes eight sworn officers, two community service officers and three administrative positions. Full-time positions in the Fire department also decreased by thirteen.

This included twelve firefighters and one fire marshal. Additional decreases in full-time positions include two Assistant City Clerks, and one Reprographics Technician. There have also been transfers amongst City Departments and those are as follows: two positions were transferred from the Personnel department with one position moving to Financial Services and one to City Attorney.

Furthermore, there were new positions approved to help increase productivity throughout the city for the upcoming fiscal years. Eight new positions have been added to the Public Works Department to accommodate the growing community.

These new positions include three Engineers, a Maintenance Worker, Plant Mechanic, Electrical Tech, Lab Tech and Wastewater Collections Lead. There are several other positions approved to be added in the Community Services department. Four new Maintenance Worker positions were added. These positions are partially grant funded and partially funded by REU for Fire Mitigation efforts. Additionally, two new positions were added to Community Services for the Redding Sports Park.

Actual Adopted Amended Proposed Proposed
Department 2023-24 2024-25 2024-25 2025-26 Change 2026-27 Change City Manager 4 4 4 4 - 4 -
Development Services 38 36 37 37 - 37 -
Police 174 174 174 161 (13) 161 -
Fire 114 112 114 101 (13) 101 -
Public Works 272 278 278 286 8 286 -
Community Services 49 49 54 60 6 60 -
Personnel 15 15 15 13 (2) 13 -
City Attorney 5 5 5 6 1 6 -
City Clerk 12 12 12 9 (3) 9 -
Financial Services 20 20 20 21 1 21 -
Information Technologies 25 25 25 25 - 25 -
Housing and Community Developme
nt 19 18 19 19 - 19 -
Airport 11 11 11 11 - 11 -
Redding Electric Utility 199 199 199 199 - 199 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 72

PROPOSED
Packet Pg. 904 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Summary of Authorized Positions
Actual 2023-24
Adopted 2024-25
Amended 2024-25
Proposed 2025-26
Proposed 2026-27
50 100
150
200
250
300
350
City Manager
Development
Services
Police
Fire
Public Works
Community
Services
Personnel
City Attorney
City Clerk
Financial
Services
Information
Technologies
Housing and
Economic
Development
Redding
Electric Utility
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 73

PROPOSED
Packet Pg. 905 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF FUND TRANSFERS
The following table is a summary of transfers that occur between funds. Each Section shows where the funds are transferring to and where they are transferring from. The General Fund will receive $10,608,610 in FY 2025-2026 and $10,673,360 in FY 2026-2027 from other funds. The General Fund transfers out $2,945,820 in FY 2025-2026 and $2,921,230 FY 2026- 2027 to Enterprise Funds, Rolling Stock, Equipment Replacement Fund, Parking Fund and Library Fund.

Fiscal Year Fiscal Year
2025-2026 2026-2027
From: General Special Revenue $ 272,520 $ 272,520
Gas Tax Street Improvement Fund 5,528,680 5,466,060
Local Transportation Fund 4,557,410 4,684,780
Airport 250,000 250,000
To: General Fund $ 10,608,610 $ 10,673,360
From: General Fund $ 38,310 $ -
To: Parking Fund $ 38,310 $ -
From: General Fund $ 749,730 $ 756,300
To: Tourism/Civic Auditorium Fund $ 749,730 $ 756,300
From: General Fund $ 885,000 $ 840,000
Airport - -
Parking - -
Electric Utility Fund 1,258,000 1,258,000
Water Utility Fund 200,000 400,000
Wastewater Utility Fund 300,000 300,000
Storm Drain Utility 150,000 150,000
Solid Waste - 1,700,000
Fleet
Building Maintenance 40,000 40,000
Redding Municipal Utilties-ET 100,000 80,000
USA Relocate 75,000 75,000
Reprographics 5,000 5,000
To: Rolling Stock Replacement Fund $ 3,013,000 $ 4,848,000 From: Electric Utility Fund $ 3,600,000 $ 1,800,000
To: Electric Maintenance Fund $ 3,600,000 $ 1,800,000
From: General Fund $ 218,000 $ 238,500
Recreation
Library Fund
Building Maintenance 7,500 -
Media & Communications - -
Information Technology 200,000 100,000
Communications 30,000 30,000
To: Equipment Replacement Fund $ 455,500 $ 368,500
From: General Fund $ 1,054,780 $ 1,086,430
To: Library $ 1,054,780 $ 1,086,430
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 74

PROPOSED
Packet Pg. 906 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF COST ALLOCATION CHARGES AND PAYMENT IN-LIEU

OF PROPERTY TAXES (PILOT)
The following table provides a summary of the cost allocation plan the payment in-lieu of property taxes charged to the enterprise funds. The cost allocation plan and the is a method used to recover the administration cost for the City. In-lieu property taxes are charged to Redding Electric Utility instead of property tax for City-owned property.

The proposed budget includes a transfer in the amount of $250k from the Airport Fund to the General Fund in an effort to recover a portion of the General Fund costs of providing 24/7 coverage for ARFF operations. The fire department uses three fire captains to perform this coverage. The approximate cost of these captains is $864k in FY 2025-26 and $904k in FY 2026-27.

Cost Allocation, In Lieu Charges, and Airport Transfers are being allocated to the following funds:

The Adopted Budget reflects previously approved legislative direction of the present and former City Councils to employ cost accounting formulas and methodologies carried forward from budget to budget including, but not limited to: a cost allocation plan apportioning the cost of shared resources among the various departments which benefit from those resources, internal service funds and enterprise funds, and a payment-in-lieu of property tax (PILOT) from the Redding Electric Utility (REU) to the General Fund.

The City Council first adopted the PILOT upon approving the budget for fiscal year 1988-89. Before doing so, the City surveyed 34 cities with public power utilities regarding their use of in-lieu payments or operating transfers (a transfer from a utility fund to a general fund in an amount determined without reference to the value of utility assets) and found that half used one or the other method.

The City Council has approved continuation of the PILOT in every budget since 1988-89. Upon adoption of the FY 1992-1993 budget, the City Council amended the PILOT to include the value of capital improvement projects undertaken during the budget year in the asset base to which the 1% payment in lieu of tax is applied. Upon adoption of the FY Cost
Allocation
Charge
FY 2025-26
Cost
Allocation
Charge
FY 2026-27
PILOT
FY 2025-26
PILOT
FY 2026-27
Airport
Transfer to
General Fund
FY 2025-26
Airport
Transfer to
General Fund
FY 2026-27
Airport Fund $ 152,660 $ 157,240 $ - $ - $ 250,000 $ 250,000 Convention Center 220 230 - - - -
Customer Services 162,180 167,050 - - - -
Electric Utility 1,495,880 1,540,770 5,996,600 6,893,800 - - Electrical Technicians & USA Locates 73,410 75,610 - - - - Field Services 50,530 52,050 - - - -
General Fund Public Works 278,940 287,310 - - - -
Housing and Community Development 53,770 55,380 - - - - Housing Authority 63,850 65,770 - - - -
RABA 315,690 325,160 - - - -
Redding Municipal Utility Administration 55,270 56,930 - - - - RRA 19,840 20,440 - - - -
Solid Waste Utility 1,483,360 1,530,720 - - - -
Special Revenue Library 61,980 63,840 - - - -
Special Revenue Parking 17,840 18,380 - - - -
Storm Drainage Utility 65,690 67,660 - - - -
Wastewater Utility 797,490 822,260 - - - -
Water Utility 748,440 771,740 - - - -
West Central Landfill 76,520 78,820 - - - -
$ 5,973,560 $ 6,157,360 $ 5,996,600 $ 6,893,800 $ 250,000 $ 250,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 75

PROPOSED
Packet Pg. 907 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City 2002-2003 budget, the City Council further revised the PILOT to adjust the value of assets for inflation in the calculation of the PILOT. Upon adoption of a two-year budget in June 2005, the City Council amended the PILOT into its current form by including the value of joint-venture assets in which REU has a share in the asset base to which the 1% payment in lieu of tax is applied. The City's practice is to estimate the value of its assets over the life of a two-year budget and to calculate the PILOT based on that estimate and to correct any variance between the PILOT calculated for the last two-year budget and the actual asset value experienced in that time. Estimates are necessary because the PILOT formula: (i) includes capital projects to be completed in the two future years covered by a budget and (ii) uses an estimate of inflation during that time.

The City Council has included the PILOT pursuant to this formula in each budget since June 2005.

In light of the adoption of California’s Proposition 26 on November 2, 2010, which precluded certain new fees, levies or charges but is not retroactive as to local governments, the City Council desires to maintain the existing PILOT, which utilized the accounting formula and methodology as last modified in 2005. Proposition 26 does not vitiate legislation adopted prior to November 3, 2010, such as the PILOT. On June 22, 2011, Council continued the PILOT upon approving Resolution No. 2011-11 and adopting the biennial budget for FY 2012-13. Attachment A of Resolution No. 2011-11 reflected the Electric In-Lieu computation worksheet as it was incorporated in the City’s 2012-13 biennial budget. The City Council has continuously adopted the PILOT without change since that time. On June 17, 2025, City Council again continued the PILOT without change upon approving Resolution No. 2025-XXX and adopting the current biennial budget for FY 2025-26 and FY 2026-27. The following page reflects the adopted City of Redding’s Electric In-Lieu Computation for the fiscal years ending 2026 and 2027.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 76

PROPOSED
Packet Pg. 908 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 77

PROPOSED
Packet Pg. 909 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF INTERNAL SERVICES FUND CHARGES
The following table summarizes the Internal Service Fund Charges for the City. Internal Service Fund Charges are assessed from other City divisions in order to recover the cost of providing services to those City divisions. Several of these services are reproduction, information systems, health and dental coverage, workers compensation, general liability, payroll taxes and associated costs and central records management.

Adopted Proposed Proposed
Internal Service Fund 2024-25 2025-26 2026-27
Building Maintenance General Fund $ 2,319,770 $ 1,544,010 $ 1,851,600 All Other City Funds 1,675,990 1,656,840 1,986,920
Related Entities 30,340 53,460 64,110
Subtotal 4,026,100 3,254,310 3,902,630
Information Technologies General Fund $ 1,917,770 $ 1,989,210 $ 1,999,120 All Other City Funds 2,939,780 3,200,990 3,217,360
Related Entities 140,540 146,070 146,770
Subtotal 4,998,090 5,336,270 5,363,250
Reprographics General Fund $ 294,140 $ 270,710 $ 349,920 All Other City Funds 480,900 170,770 210,350
Related Entities 57,670 79,770 104,810
Subtotal 832,710 521,250 665,080
Fleet General Fund $ 1,473,210 $ 1,443,350 $ 1,470,420
All Other City Funds 4,247,230 4,678,960 4,763,830
Related Entities 5,160 4,830 4,910
Subtotal 5,725,600 6,127,140 6,239,160
Risk Liability & Insurance General Fund $ 6,535,190 $ 6,577,026 $ 7,050,357 All Other City Funds 5,211,250 7,655,191 8,263,434
Related Entities 137,840 181,641 193,554
Subtotal 11,884,280 14,413,858 15,507,345
Records Management General Fund $ 182,980 $ 288,370 $ 169,790 All Other City Funds 248,280 319,690 259,210
Related Entities 12,750 26,250 16,450
Subtotal 444,010 634,310 445,450
Communications - Radios General Fund $ 421,160 $ 722,090 $ 780,850 All Other City Funds 291,390 993,160 1,066,810
Related Entities 85,250 65,970 72,040
Subtotal 797,800 1,781,220 1,919,700
Employee Benefits Insurance General Fund $ 11,673,290 $ 8,895,958 $ 9,197,344 All Other City Funds 11,427,820 9,914,893 10,212,195
Related Entities 317,850 273,533 281,749
Subtotal 23,418,960 19,084,384 19,691,288
Geographic Information Services General Fund $ 357,180 $ 246,080 $ 264,500 All Other City Funds 349,970 428,010 458,160
Related Entities 2,910 74,510 80,090
Subtotal 710,060 748,600 802,750
Volunteer Services General Fund $ 101,920 $ 68,930 $ 57,990 All Other City Funds 72,520 58,340 38,830
Related Entities 3,900 3,440 2,300
Subtotal 178,340 130,710 99,120
Employer Services General Fund $ 654,780 $ 622,130 $ 720,050 All Other City Funds 468,430 331,440 482,050
Related Entities 25,160 17,520 25,490
Subtotal 1,148,370 971,090 1,227,590
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 78

PROPOSED
Packet Pg. 910 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Adopted Proposed Proposed
Internal Service Fund 2024-25 2025-26 2026-27
Employee Benefits Payroll General Fund $ 24,744,140 $ 25,382,966 $ 27,040,311 All Other City Funds 22,461,470 18,025,606 19,157,920
Related Entities 310,150 296,308 313,420
Subtotal 47,515,760 43,704,880 46,511,651
Public Relations, Marketing, & Communications General Fund $ 397,080 $ 365,790 $ 412,040 All Other City Funds 438,690 355,140 400,040
Related Entities 25,390 11,390 12,840
Subtotal 861,160 732,320 824,920
Totals General Fund $ 51,072,610 $ 48,416,620 $ 51,364,292 All Other City Funds 50,313,720 47,789,030 50,517,110
Related Entities 1,154,910 1,234,692 1,318,533
Total $ 102,541,240 $ 97,440,342 $ 103,199,935
The following table outlines charges to other divisions for administrative/overhead charges:

Adopted Proposed Proposed
Internal Service Fund 2024-25 2025-26 2026-27
Redding Municipal Utilities General Fund $ 763,470 $ 846,580 $ 852,240 All Other City Funds 5,690,250 6,536,390 6,649,010
Subtotal 6,453,720 7,382,970 7,501,250
Public Works Admin & NPDES General Fund $ 294,630 $ 274,160 $ 286,650 All Other City Funds 1,152,080 1,074,620 1,119,520
Subtotal 1,446,710 1,348,780 1,406,170
Utility Customer Services General Fund - - -
All Other City Funds 5,091,100 8,304,740 8,653,720
Subtotal 5,091,100 8,304,740 8,653,720
Utility Field Services General Fund - - -
All Other City Funds 776,850 1,517,340 1,568,380
Subtotal 776,850 1,517,340 1,568,380
Totals General Fund $ 1,058,100 $ 1,120,740 $ 1,138,890 All Other City Funds 12,710,280 17,433,090 17,990,630
Total $ 13,768,380 $ 18,553,830 $ 19,129,520
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 79

PROPOSED
Packet Pg. 911 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 80

PROPOSED
Packet Pg. 912 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF LONG-TERM DEBT
The table on the two following pages provides a summary of all Long-Term Debt, Revenue Bonds, Certificates of Participation and other Long-Term Debt agreements. For each of these debt types, the table provides the balance as of June 30, 2025 and the principal and interest payments that will be made for the next ten years. Thereafter summarizes all remaining payments beyond the ten years.

Long term debt for the City totals $193,580,229 none of which is subject to the City legal debt limit of $471,500,991. The legal debt limit is calculated by multiplying the Net Taxable Property tax value by 3.75% rounded to the thousands. The current debt limit is based on the 2024 Net taxable value of $12,573,359,756.

The current debt exempt from legal debt limit:

Lease Revenue Bonds ...................................................................................................$ 22,410,001 Special Fund - Enterprise Funds ...................................................................................$171,170,228 Total Exempt from Debt Limit .....................................................................................$193,580,229 The graph below displays debt service as a percent of revenues and transfers in for the General Fund and the Enterprise Funds.

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

35.0%
General Fund
Parking Fund
Special Revenue
Airports
Electric
Water
FY 2025-26
FY 2026-27
Debt Service
As a Percent of Revenues & Transfers
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 81

PROPOSED
Packet Pg. 913 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF LONG-TERM DEBT
6/30/25
Balan ce FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30
General Fund
2013 Lease Reven u e Bon ds, Series B&C - Aqu atic C en ter Prin cipal 1,145,001 105,000 110,000 110,000 120,000 125,000 In terest 56,110 51,000 45,500 39,750 33,470
2013 Lease Reven u e Bon ds, Series B&C - Sports Park
Prin cipal 1,160,000 120,000 125,000 130,000 140,000 145,000 In terest 71,500 63,540 55,250 46,480 37,210
2013 Lease Reven u e Bon ds, Series B&C - Police Bu ildin g Prin cipal 4,390,000 140,000 145,000 155,000 160,000 170,000 In terest 232,230 225,450 217,950 210,080 201,610
2019 Lease Reven u e Bon ds - C ivic C en ter Refu n din g Prin cipal 610,000 610,000 - - - -
In terest 30,500 - - - -
2019 Lease Reven u e Bon ds - Stillwater
Prin cipal 5,295,000 335,000 350,000 370,000 385,000 405,000 In terest 264,750 248,000 230,500 212,000 192,750
SUBTOTAL - GENERAL FUND 12,600,001 1,965,090 1,317,990 1,314,200 1,313,310 1,310,040 Capital Projects - Development Fund
2019 Lease Reven u e Bon ds - Traffic Im provem en t
Prin cipal 1,995,000 65,000 70,000 75,000 80,000 80,000 In terest 83,260 80,020 76,510 72,760 68,760
2019 Lease Reven u e Bon ds - Traffic Im provem en t (New Issu e) Prin cipal 7,815,000 265,000 275,000 290,000 305,000 320,000 In terest 326,040 312,780 299,030 284,530 269,280
SUBTOTAL - CAPITAL PROJ ECTS - DEVELOPMENT FUND 9,810,000 739,300 737,800 740,540 742,290 738,040 Parking Fund
2022 Park in g Loan
Prin cipal 329,113 134,870 144,070 50,173 - -
In terest 17,740 8,540 690 - -
SUBTOTAL - PARKING LOAN 329,113 152,610 152,610 50,863 - - Airport Fund
2013 C aliforn ia Airport Loan - Mu n icipal Airport
Prin cipal 148,470 22,580 23,410 24,260 25,150 26,070
In terest 5,430 4,600 3,740 2,860 1,940
2018 C aliforn ia Airport Loan - Ben ton Airport
Prin cipal 122,645 10,760 11,070 11,390 11,710 12,050
In terest 3,530 3,220 2,900 2,570 2,230
SUBTOTAL - AIRPORT FUND 271,115 42,300 42,300 42,290 42,290 42,290 Redding Electric Utility
2015 Electric System Reven u e Refu n din g
Prin cipal 26,155,000 2,405,000 2,530,000 2,650,000 2,790,000 2,925,000 In terest 1,201,270 1,081,020 954,520 822,020 682,520
2017 Electric System Reven u e Refu n din g
Prin cipal 28,020,000 5,075,000 5,320,000 5,590,000 5,870,000 6,165,000 In terest 1,401,000 1,147,250 881,250 601,750 308,250
2018 Electric System Reven u e Refu n din g
Prin cipal 18,275,000 3,305,000 3,475,000 3,645,000 3,830,000 4,020,000 In terest 913,750 748,500 574,750 392,500 201,000
2025 Electric System Reven u e
Prin cipal 67,175,000 1,130,000 2,045,000 1,200,000 1,800,000 2,395,000 In terest 3,202,780 3,146,280 3,044,025 2,984,025 2,894,025 SUBTOTAL - REDDING ELECTRIC UTILITY 139,625,000 18,633,800 19,493,050 18,539,545 19,090,295 19,590,795 Wastewater Utility Fund
2020 W aterwater Refu n din g
Prin cipal 30,945,000 4,060,000 4,260,000 4,475,000 4,425,000 4,330,000 In terest 1,547,250 1,344,250 1,131,250 907,500 686,250 SUBTOTAL WASTEWATER UTILITY FUND 30,945,000 5,607,250 5,604,250 5,606,250 5,332,500 5,016,250 Total 193,580,229 27,140,350 27,348,000 26,293,688 26,520,685 26,697,415 Use in th e Su m m ary of Lon g Term Debt lan gu age:

1.3.1 Lease Reven u e Bon ds 22,410,001

1.2.4.4 Special Fu n d - En terprise 171,170,228
-
Exem pt from Debt Lim it $ 193,580,229
Not Exem pt from Debt Lim it -
If n ew debt is acqu iared ch eck th e C aliforn ia Debt Fin an cin g Gu ide to determ in ie if debt is exem pt.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 82

PROPOSED
Packet Pg. 914 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF LONG-TERM DEBT
FY 30-31 FY 31-32 FY 32-33 FY 33-34 FY 34-35 Th ereafter General Fund
2013 Lease Reven u e Bon ds, Series B&C - Aqu atic C en ter Prin cipal 135,000 140,000 145,000 155,001 - -
In terest 26,640 19,430 11,940 4,070 - -
2013 Lease Reven u e Bon ds, Series B&C - Sports Park
Prin cipal 155,000 165,000 180,000 - - -
In terest 27,460 17,060 5,850 - - -
2013 Lease Reven u e Bon ds, Series B&C - Police Bu ildin g Maturity Date FYE 2044 Prin cipal 180,000 190,000 200,000 210,000 220,000 2,620,000 In terest 192,430 182,710 172,480 161,710 150,150 699,877 2019 Lease Reven u e Bon ds - C ivic C en ter Refu n din g Prin cipal - - - - - -
In terest - - - - - -
2019 Lease Reven u e Bon ds - Stillwater Maturity Date FYE 2037 Prin cipal 420,000 445,000 470,000 495,000 515,000 1,105,000 In terest 172,500 151,500 129,250 105,750 81,000 83,500 SUBTOTAL - GENERAL FUND 1,309,030 1,310,700 1,314,520 1,131,531 966,150 4,508,377 Capital Projects - Development Fund
2019 Lease Reven u e Bon ds - Traffic Im provem en t Maturity Date FYE 2044 Prin cipal 85,000 90,000 95,000 100,000 105,000 1,150,000 In terest 64,760 60,510 56,010 51,260 46,260 199,875
2019 Lease Reven u e Bon ds - Traffic Im provem en t (New Issu e) Maturity Date FYE 2044 Prin cipal 335,000 350,000 370,000 390,000 405,000 4,510,000 In terest 253,280 236,530 219,030 200,530 181,030 785,275 SUBTOTAL - TRAFFIC IMPACT FEES - DEVELOPMENT FUND 738,040 737,040 740,040 741,790 737,290 6,645,150 Parking Fund
2022 Park in g Loan
Prin cipal - - - - - -
In terest - - - - - -

SUBTOTAL - PARKING LOAN - - - - - -
Airport Fund
2013 C aliforn ia Airport Loan - Mu n icipal Airport
Prin cipal 27,000 - - - - -
In terest 390 - - - - -
2018 C aliforn ia Airport Loan - Ben ton Airport
Prin cipal 12,400 12,760 13,120 13,500 13,885 -
In terest 1,890 1,530 1,160 790 400 -
SUBTOTAL - AIRPORT FUND 41,680 14,290 14,280 14,290 14,285 - Redding Electric Utility
2015 Electric System Reven u e Refu n din g
Prin cipal 2,345,000 2,465,000 2,590,000 2,680,000 2,775,000 - In terest 536,270 419,020 295,770 201,880 104,065 -
2017 Electric System Reven u e Refu n din g
Prin cipal - - - - - -
In terest - - - - - -
2018 Electric System Reven u e Refu n din g
Prin cipal - - - - - -
In terest - - - - - -
2025 Electric System Reven u e Maturity Date FYE 2055
Prin cipal 4,250,000 1,920,000 2,000,000 3,145,000 1,520,000 45,770,000 In terest 2,774,275 2,561,775 2,465,775 2,365,775 2,208,525 27,645,801 SUBTOTAL - REDDING ELECTRIC UTILITY 9,905,545 7,365,795 7,351,545 8,392,655 6,607,590 73,415,801 SUBTOTAL - CIVIC AUDITORIUM FUND - - - - - - Wastewater Utility Fund 2020 W aterwater Refu n din g Maturity Date FYE 2036
Prin cipal 2,770,000 2,720,000 2,295,000 1,250,000 175,000 185,000 In terest 469,750 331,250 195,250 80,500 18,000 9,250
SUBTOTAL WASTEWATER UTILITY FUND 3,239,750 3,051,250 2,490,250 1,330,500 193,000 194,250 Total 15,234,045 12,479,075 11,910,635 11,610,766 8,518,315 84,763,578 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 83

PROPOSED
Packet Pg. 915 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 84

PROPOSED
Packet Pg. 916 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF CAPITAL PROJECTS
The following table lists the capital projects that have been authorized for the fiscal years 2023-24 and 2024-25 biennial budget. All capital projects are included in the long range financial plans for each fund. This is important to ensure that each fund will stay solvent and to ensure that on-going costs related to capital projects can be maintained (i.e. operating expenses and personnel costs).

Capital Project
A permanent, physical addition to the City’s assets including the design, construction, and/or purchase of land, building, facilities or major renovations. Capital projects do not include the direct purchase of equipment, vehicles or machinery, unless part of a larger project.

Capital Outlay
Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, plant, plant improvements, projects, infrastructure, and all other tangible assets that have initial useful lives extending beyond one year and cost more than $5,000.

Comments on Cost of Operations – See references on pages 86-88

1. On-going cost of maintenance for project is minimal and will be absorbed into the division’s operating budget.

2. These are remodel or improvement projects to existing City assets and the operating costs are included in the existing budget.

3. These are plant expansion projects that may be completed in phases over the next few years. Some additional costs are included in the budget, but the remainder will be covered by increases in growth related revenues.

4. This project is related to capacity growth and the additional operation cost will be covered by the increase in fees from capacity.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 85

PROPOSED
Packet Pg. 917 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF CAPITAL PROJECTS
Adopted
2025-26
Adopted
2026-27
Cost of Oper ations
Comments
See Page 85

GENERAL FUND
Pavement Maintenance 5,000,000 5,000,000 2
Traffic Calming 50,000 50,000 2
Park Improvements
Neighborhood Parks 60,000 60,000 2
Park Security Enhancements 226,000 60,000 2
Total Gener al Fund 5,336,000 5,170,000

SPECIAL DEVELOPMENT FUND
Traffic Impact F ee Capital:

Pavement Maintenance 200,000 200,000 2
Old Alturas Bridge Improvement 15,000 15,000 2
Eastside/Olney Creek Bridge 15,000 15,000 2
Shasta View North 1,000,000 - 2
Total Special Development Fund 1,230,000 230,000

WATER UTILITY FUND
Plant 478,170 494,510 2
Pumping Equipment 2,750,000 3,571,460 2
Transmission & Distribution Mains 11,500,000 7,000,000 2 Meters 350,000 361,960 2
Hydrants 7,760 8,020 2
Structures & Improvements 519,870 20,550 2
Total Water Utility Fund 15,605,800 11,456,500
Continued on page 87
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 86

PROPOSED
Packet Pg. 918 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF CAPITAL PROJECTS
Adopted
2025-26
Adopted
2026-27
Cost of Oper ations
Comments
See Page 85

ELECTIC UTILITY FUND
Land and Land Rights 60,000 60,000 1
Station Equipment & Controls 500,000 500,000 2
Poles - Towers - Fixtures 2,300,000 2,300,000 2
Overhead Conductors & Devices 600,000 600,000 2
Overhead Services 50,000 50,000 2
Underground Conduits 1,550,000 1,550,000 2
Underground Conduct & Devices 1,750,000 1,750,000 2
Underground Services 50,000 50,000 2
Transformers 500,000 500,000 2
Meters 530,000 530,000 2
Street Lighting 750,000 750,000 2
Interconnections 10,000 10,000 2
New Extensions 100,000 100,000 4
Power Plan Operations & Maintenance Building 2,140,000 2,140,000 3 Overhead/Underground Infrastructure 5,372,000 5,200,000 2 Substation Security 1,190,000 1,190,000 2
Backup Power Control Center Relocation & Enhancements - 1,540,000 2 GIS Utility Network Upgrades/Software Replacement 1,500,000 500,000 2 PI Implementation - 820,000 2
Total Electr ic Utility Fund 18,952,000 20,140,000

MUNICIPAL AIRPORT FUND
Airports Administration:

Passenger Terminal Public Parking 1,500,000 - 2
Total Municipal Air por t Fund 1,500,000 -
Continued on page 88
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 87

PROPOSED
Packet Pg. 919 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

SUMMARY OF CAPITAL PROJECTS
Adopted
2025-26
Adopted
2026-27
Cost of Oper ations
Comments
See Page 85

WASTEWATER UTILITY FUND
Structures & Improvements 365,230 126,430 2
Infiltration and Inflow Control 1,000,000 1,000,000 2
Cantor Court Syphon Replacement 600,000 - 2
Lift Station Improvements 350,000 375,000 2
Westside Interceptor - Phase III - 1,000,000 2
Master Plan Update 86,110 89,060 2
Lake Redding Interceptor I 1,000,000 - 3
Magnolia Area Phase II/Tehama Sewer 5,000,000 2,600,000 2 Magnums Lining - 3,400,000 2
CCWWTP Maintenance 690,970 714,580 2
SWWWTP Maintenance 457,100 472,720 2
Administration 39,340 40,690 2
Project Coordination 124,550 121,540 2
Electrical Upgrade 1,500,000 1,000,000 2
SCADA Upgrade 1,000,000 - 2
Biosolids Pryolysis III/IV 8,000,000 6,000,000 2
Filter Maintenance 200,000 - 2
Sludge Lagoons 100,000 - 2
Clarifier Rehab 500,000 - 2
Screening Clear Creek 1,000,000 - 2
Total Wastewater Utility Fund 22,013,300 16,940,020

STORM DRAIN UTILITY FUND
Storm Drain Replacement 500,000 500,000 2
Structures & Improvements 110,000 110,000 2
Total Stor m Dr ain Utility Fund 610,000 610,000

SOLID WASTE COLLECTION AND

DISPOSAL
Pavement Maintenance - Transfer Station - 50,000 2
Building Improvements - 250,000 2
Total Solid Waste Collection & Disposal - 300,000

LIBRARY
Library Living Roof 250,000 150,000 2
250,000 150,000
CITY TOTAL $ 65,497,100 $ 54,996,520
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 88

PROPOSED
Packet Pg. 920 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

HISTORY AND LOCALE OF THE CITY OF REDDING
Geography
The City of Redding is located in Shasta County at the northern tip of California’s fertile Sacramento Valley. Surrounded by majestic mountains on three sides, the City offers spectacular scenery and an abundance of recreational opportunities.

The Sacramento River, which winds its way through the center of Redding, also adds to the unique beauty of the City.

Shasta Lake, 11 miles to the north, is the region’s most impressive body of water with a shoreline of over 365 miles. It was created in 1945 by the construction of Shasta Dam, a 602 foot structure that harnesses three rivers. The natural beauty of the area helps to attract many tourists to Redding.

Early History
The City of Redding, now 136 years old, was incorporated in 1887. The first settlers were trappers who arrived in the early 1800’s. Among the first permanent residents of Redding was Pierson B. Reading. His subsequent discovery of gold in the late 1840’s brought a flood of miners to the hills that surround the Redding area.

After the mining boom ended, the construction of Shasta Dam in the late 1930’s and early 1940’s brought a new wave of immigrants to the area. As a result, Redding’s population more than doubled in the ten years between 1930 and 1940. The construction projects also brought economic prosperity to the area. Following World War II, wood products, agriculture, and tourism became Redding’s primary industries. Today, these industries continue to dominate the local economy.

Nine bands of northern Wintu people have resided within the area of the Northern River Valley and surrounding mountains from time immemorial. The area was a hub and intersection of trade and commerce. The awarding of the Rancho Bueno Verna Mexican Land Grant in 1844 to European-American (Mexican) settler Pierson B. Reading initiated the first EuropeanAmerican settlement of the area. With the encroachment of Mexican and Anglo-Americans, the Indigenous Peoples of the region suffered greatly from violent displacement, epidemics of foreign diseases as well as State and Federal policies of extermination and removal. Many of the Wintu resided in the El-Pom area where Redding would later be founded. They were among several tribes that were promised sanctuary and reservation land on the east side of the river with the Treaty of Cottonwood Creek of 1851, which was never honored nor ratified by the State or Federal government. Wintu descendants still reside in the area today.

REPORTING ENTITY AND ITS SERVICES
This report includes all of the funds of the City. Financial information for separate legal entities related to the City of Redding includes the Redding Housing Authority, Redding Area Bus Authority, the Redding Joint Powers Financing Authority and the Redding Capital Services Corporation. All are accounted for in the City’s financial statements in accordance with Governmental Accounting and Financial Reporting Standards. Component unit financial reports are on file with the City. Under California State law all redevelopment agencies were dissolved as of January 31, 2012. The Redding Redevelopment Agency was dissolved on January 31, 2012 and all excess assets were transferred to a private purpose trust fund.

Redding is governed and serviced by five elected members of a city Council. A City Mayor is chosen from among the Council members. The City is administered by an appointed professional City Manager.

City Council members in separate sessions serve as the governing board of the Redding Joint Powers Financing Authority and the Redding Capital Services Corporation. All five members of the City Council sit on the eight-member governing board of the Redding Area Bus Authority and the six-member Housing Authority’s board. City staff provides accounting and administrative services to all four agencies. Additional detail is provided in Note 1, Subparagraph A of the financial statements.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 89

PROPOSED
Packet Pg. 921 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Redding is a full-service city. This includes public safety (police and fire), highways and streets, public improvements, planning and zoning, recreation and parks, library, airports, convention and auditorium facility, utilities (electric, water, wastewater, storm drainage, and solid waste collection and disposal), and general administrative services.

LOCAL ECONOMY
The growth and health of an area’s economy can be determined by monitoring a wide variety of indicators. Listed below are some of these indicators in the Redding area.

Population Characteristics
The City was one of the fastest growing cities in California between 1970 and 1990, growing to 66,432 residents in 1990 from 16,659 in 1970. However, lately the City’s population growth has slowed. From 2000 to 2010 the City’s population grew by an average of 1.11%. During the last year the City’s population increased .3%. The City’s population of 92,446 has increased 2.9% over the 2010 U.S. Census tabulation. The City’s population represents approximately 52% of Shasta County’s population. The following table indicates population growth for the City and Shasta County from 1970 to 2024:

Year Population
Annualized
Percent
Change
over
Interval Population
Annualized
Percent
Change
over
Interval
1970 16,659 --- 77,640 ---
1980 41,995 9.69% 119,449 4.40%
1990 66,432 4.69% 147,036 2.10%
2000 80,865 1.99% 163,256 1.05%
2010 89,861 1.11% 177,223 0.85%
2020 93,611 0.35% 182,155 0.23%
2021 93,879 0.02% 182,020 -0.01%
2022 93,058 -0.07% 180,651 -0.06%
2023 * 92,164 -0.08% 179,122 -0.07%
2024 92,446 0.03% 179,195 0.30%
* Revised
City of Redding Shasta County
Source: 1970-2020 data from U.S. Census; 2021-2024 estimates from the California State Department of Finance as of May 1 (January 1, 2024 report).

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 90

PROPOSED
Packet Pg. 922 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The City’s population, over the next 10 years, is projected to grow by approximately 241 an increase of approximately .3%.

The Redding area is expected to maintain approximately 48% of the total Shasta County population because of a variety of factors that will support urban development, including utilities (wastewater, storm drainage, water, electric, and solid waste), employment, regional shopping, transportation services, and reduced commuting.

Housing Costs
Housing in the City is less costly than in many other urban areas in the State of California and on the West Coast. The following table sets forth the median price of housing in other urban areas of California as compared to Shasta County, in which Redding is the largest city, as of June 2024:

Industry and Employment
Extracting timber and the processing of wood by-products, together with agriculture, tourism, medical services, and government, have historically been the major sectors of employment in the City. However, the City’s economic base has diversified to a regional service economy supported by retail and wholesale trade plus educational, recreational, medical, and government services for an area covering several counties.

The major non-local government employers in the City and the County include those in medical services, and retail services.

Major employers in the City of Redding, their products or services, and the approximate number of their respective fulltime employees as of June 2024 are listed in the following table:

Region Median Home Price
Shasta County $396,950
Sacramento $560,000
Los Angeles $889,180
Orange County $1,450,000
San Francisco $1,650,000
Source: California Association of Realtors
Employer Product/Services Employees
Mercy Medical Center Medical Facilities/Services 1,980
Shasta County County Services 1,773
City of Redding** City Services 918
Shasta Regional Medical Center Medical Facilities/Services 880 CA Transportation Department Highways, Freeways, etc. 573 Shasta Union High School District Education 559
Shasta Community College* Education 512
Shasta Community Health Medical Services 507
Win-River Casino Casino 351
Redding Rancheria Redding Rancheria 187
(* ) Full –time equivalent positions. This includes employees who work outside of the City. (**) Full-time budgeted positions
Source: Derived from the Employment Development Department’s (EDD) listing of the top employers in Shasta County.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 91

PROPOSED
Packet Pg. 923 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City According to the State Employment Development Department, the unemployment rate of the City’s metropolitan area was

5.4 percent on June 30, 2024. The following table sets forth the number and rate (expressed as a percentage) of unemployed persons living within the City’s metropolitan area for the month of June, 2015 through June, 2024:

Construction Activity
For the past ten calendar years ending December 2023, 3,883 building permits were issues, with a total permit valuation of $116,809,532. This represents a 19% decrease in the number of permits from the previous calendar year. Permit activity had been decreasing steadily over the past few years, the city had seen a spike in permits as people rebuild after widespread damage caused by wildfire, snow, and hail events. As those reconstructions have begun to slow down the number of permits issued has seen a steady decrease. Multi-family permits have increase due to increased available grant funding for affordable housing. Commercial permits have seen a decrease in recent years.

The following table sets forth the value and number of permits for new single and multiple family dwellings and businesses located in the City for the last four calendar years:

Fiscal Year
Ending
J une 30
Labor
Force
Unemployment
Number Rate
2015 74,192 5,805 7.8%
2016 74,420 5,236 7.0%
2017 74,073 4,366 5.9%
2018 73,786 3,773 5.1%
2019 72,960 3,467 4.8%
2020 73,812 7,215 9.8%
2021 73,145 5,288 7.2%
2022 73,014 3,313 4.5%
2023 73,449 3,730 5.1%
2024 74,200 4,000 5.4%
Source: State Department of Employment
All numbers revised annually to source.
2020 2021 2022 2023
Single Family Units 204 151 234 94
Value Single Family*** $59,295,326 $42,510,729 $76,110,674 $36,660,286 Multi-Family Units 4 244 52 0
Multi-Family Permits** 1 3 4 0
Value Multi-dwellings $518,276 $38,036,402 $9,031,632 $0 Number of Permits 37 33 23 23
Value Business $35,738,443 $46,433,721 $44,679,660 $36,936,113 Total Permits*** 6,756 5,310 4,675 3,883
Value Total all
Permits*** $165,613,379 $164,855,548 $192,655,276 $116,809,532 * Value of new construction only.
** Includes hotel and apartment units - "R" occupancies. *** Numbers Revised
Source: City of Redding Development Services Department City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 92

PROPOSED
Packet Pg. 924 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Commerce
The City is a regional center of commerce for several Northern California counties. This is evidenced by its many shopping centers and malls. Support for retail sales is derived from a retail trade area population of approximately 127,800 in the primary trade area and approximately 259,400 in the secondary trade area. The primary trade area consists of the metropolitan urban area, including the cities of Redding, Shasta Lake, Anderson, and Red Bluff. The secondary trade area consists of Shasta, Trinity, and Tehama counties.

Taxable transactions in the City were approximately $2.6 billion in calendar year 2022, a.71% decrease over the same period for 2021.

Transactions Percentage
Year (in Thousands) Increase (Decrease)
2013 $1,924,122 4.52%
2014 $1,943,607 1.01%
2015 $1,992,806 2.53%
2016 $2,022,557 1.49%
2017 $2,118,481 4.74%
2018 $2,198,010 3.75%
2019 $2,350,397 6.93%
2020 $2,309,818 -1.73%
2021 $2,623,720 13.59%
2022 $2,605,204 -0.71%
All numbers revised annually to source.

Source: California Department of Tax and Fee Administration Transportation
The City enjoys a strategic location on U.S. Interstate Highway 5, the principal transportation artery running north-south from Mexico to Canada. The City is also bisected by State Highway 299 and State Route 44, key east-west transportation arteries in Northern California.

The City is served by the Union Pacific Railroad and Amtrak for rail transportation. Greyhound serves the City with bus service. United Express Airlines provides air service from Redding Municipal Airport to San Francisco and Los Angeles, California.

Redding Area Bus Authority (RABA) is the City’s multi-bus transportation system and offers fifteen different fixed routes, rural service and demand response (curb-to-curb) services. RABA had an average total monthly ridership of approximately 41,807 during July 2023 through June 2024. RABA ridership over the past three fiscal years has declined following the onset of the Coronavirus pandemic.

Utilities - Electricity, solid waste collection and disposal, water, storm drainage, and wastewater services are provided by enterprise operations owned and operated by the City. Natural gas is provided by Pacific Gas and Electric Company (PG&E); basic telephone service by AT&T.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 93

PROPOSED
Packet Pg. 925 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Community Services
Youth in the area attend school at one of 39 elementary schools, 9 middle/junior high schools, 15 charter schools, 1 regional occupation programs and 6 high schools. There are several higher educational institutions in the immediate area offering bachelor and master’s degrees: Chico State University Center for Regional and Continuing Education (located in the Health Science & University Center, downtown Redding), National University, Simpson University, and Shasta Bible College & Graduate School. Shasta Community College, a two-year institution, offers both day and evening courses to over 9,469 students. In addition, there are several Vocational & Technical schools offering a diverse range of programs.

The City’s parks system includes 59 developed parks and facilities, encompassing over 482 developed acres. This system includes nearly 180 acres of natural area parks, 40 plus miles of City-owned trails, and 17 special purpose facilities and almost 1,000 acres of natural open space. Among these special purpose facilities are the Redding Civic Auditorium, which hosts cultural/performing arts events, the Redding Aquatic Center; the Redding Big Sports Park; the California Soccer Park; the Senior Citizens Center; the Redding Rodeo Grounds, the Martin Luther King Jr. Community Center; three boat ramps along the Sacramento River. New for 2024, is the City’s .31 -acre Whistle Stop Park, a premier downtown plaza featuring a stage, cooling fog system and much more.

The City serves as the primary medical center for Northern California. The City’s two general care hospitals serve approximately 330,000 people in Shasta, Tehama, Trinity, Siskiyou, and Lassen counties. The two largest hospitals have a total of 492 beds and employ approximately 2,860 full-time staff members. In addition, the City also has several specialized hospitals.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 94

PROPOSED
Packet Pg. 926 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PROPOSED
Packet Pg. 927 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 9 6 PROPOSED
Packet Pg. 928 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

COMMUNITY SERVICES DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 97

PROPOSED
Packet Pg. 929 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 98

PROPOSED
Packet Pg. 930 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

COMMUNITY SERVICES DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
Community Services
Administration
Parks
Recreation Programs
Aquatic Center
Redding Sports
Complex
Parks Grants
Recreation &
Parks Operating Grants
Parks In-Lieu Capital
Parks Impact Fees
Library
Branch Libraries
Convention Center
Building Maintenance
Public Relations,
Marketing, &
Communications
Midtown Mall
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 99

PROPOSED
Packet Pg. 931 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 100

PROPOSED
Packet Pg. 932 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

COMMUNITY SERVICES DEPARTMENT
Overview
The Community Services Department is comprised of several operational and functional divisions across various Funds in the City’s budget. The Administration, Parks, Recreation, Redding Aquatic Center, Redding Sports Park Divisions are General Fund Divisions; the Library Divisions are Special Revenue Funds; the Park Capital Grants, Park In-Lieu, and Park Development Divisions are part of the General Capital Projects Fund; the Convention Center is an Enterprise Fund; and the Building Maintenance Division and Communications, Media, and Public Relations Division are Internal Service Funds.

The Department’s Administration oversees Divisions that focus on continually improving the quality of life for the residents of Redding and its visitors, managing over $40 million in projects. In the past year, the Department completed Shastina Ranch Park, Whistle Stop Park, the Redding Bike Park pump track and various trail development projects throughout the city. In addition to projects, the Department oversees multiple lease agreements, including the Redding Rodeo Grounds, California Soccer Park, Old City Hall, the Diestelhorst Non-profit Office Park, the Civic Auditorium, North Valley Art League, and others. Their oversight also includes various City art projects, the Certified Redding Farmer’s Market, the contract for tourism and marketing, and convening the Community Services Advisory Commission, Library Citizens Advisory Committee, Park Naming Committee, and the Art in Public Places Committee.

The Parks Division is responsible for the maintenance of over 71 City-owned park sites. Their maintenance duties include mowing, irrigation, landscape, tree care, weed and pest control, erosion control, addressing vandalism, playground inspection and maintenance. The sites encompass over 480 acres with a wide range of facilities, including 38 playgrounds, water play areas, picnic areas, soccer, baseball and softball fields, volleyball, and pickleball courts, a disc golf course, horseshoe pits, skateboard park, roller hockey rink, aquatics center, off-leash dog areas, the Redding Sports Park, and additional amenities.

Additionally, the Division also manages the Landscape Maintenance Districts (LMDs) and supports wildfire mitigation efforts with a dedicated six-member team. There is also a two-member team that cares for all City-owned trees located in parks and the public-right-of-way. A grant-funded team focuses on enhancing and maintaining Redding’s boat ramp facilities. In this budget the Division will add a second fire fuel mitigation crew funded by a state grant.

The Recreation Division provides high-quality, affordable activities essential for promoting and maintaining a healthy lifestyle.

Recreation programs offer opportunities for individuals of all ages, from seniors to youth, through a variety of physical development and social engagement options. Redding Recreation provides over 800 programs with more than 25,500 participants annually. As the largest provider of summer day camps and activities in the area, Redding Recreation is also the “first job” for many community young people with over 120 seasonal employees. Additionally, the Division coordinates with the management of the Redding Senior Citizen Hall and operates the Redding Aquatic Center, Redding Sports Park, and the Dr. Martin Luther King Jr. Center.

The Redding Aquatic Center employs 80 part-time staff and serves more than 17,500 attendees annually. Visitors can participate in public swim, swim lessons, swim team practices, adult fitness classes, and critical water safety courses. The Aquatic Center opens from Memorial Day weekend through Labor Day weekend.

The Redding Sports Park encompasses 40-acres and is designed for youth baseball, youth fastpitch softball, and adult slowpitch softball. The park also features a 26,000-square-foot-multi-purpose building to accommodate activities such as roller hockey, indoor soccer, basketball, cheerleading, and more. Since the City took over operations in October 2024, modest improvements have been made to the facility, and over 30,000 spectators and athletes have attended.

Library Funds support the Shasta Public Libraries System, which includes the main Redding Library and the Burney and Anderson branch libraries. In 2024, the libraries welcomed 452,078 visitors and offered over 900 programs for children, young adults, and adults, including story time, literacy, technology, and tutoring, along with resources that meet the Americans with Disability Act (ADA) standards. The main library also serves as a cooling and warming center during temperature extremes.

The libraries are invaluable resources that provide access to knowledge, culture, and connection across Shasta County. All three library locations are currently undergoing grant-funded upgrades, including the installation of backup generators, solar, flooring panels and more.

The City of Redding has two funds that collect park-related impact fees on new development. The Park In-Lieu Fund receives fees in lieu of land dedications when residential subdivision maps are approved. The fee is collected to offset the costs of City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 101

PROPOSED
Packet Pg. 933 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City acquiring new parkland. The Park Development Fund collects impact fees on new building permits to mitigate impacts to the existing park system and offset the costs of developing new or improving existing parkland. With these funds, the Department can ensure that growth pays for facilities necessary to maintain status-quo service levels. Without these funding streams, there is no reliable funding mechanism for park construction or capacity improvements.

The Capital Grants Fund includes the budgets for all grants and community contributions administered by the Department.

These funds are for new projects outside of the impact fee program and the General Fund.

The mission of the Building Maintenance Division is to provide safe and well-maintained facilities. The Division is responsible for the inspection, maintenance, and upkeep of nearly 900,000 square feet in 84 City-owned buildings. The staff performs a full range of duties, including fabrication, installation, construction, maintenance, repair of facilities, mechanical equipment, and other property of a similar nature as well as plumbing, electrical work, painting, concrete work, masonry, carpentry, and metal fabrication. They also manage multiple contracts for fire and alarm systems, security, HVAC, pest control, electrical, plumbing, elevator, compressor, and generator maintenance.

The purpose of the Communications, Media, and Public Relations Division is to educate the community about the City of Redding news, initiatives, projects, and announcements to enhance knowledge and increase transparency to improve public trust. The Division serves as the central location for City-wide and departmental-level strategies and development of print and digital media, brand strategy, social media management, photography and videography, website content management, PSA campaign messaging, and emergency communications. The Communications team has successfully increased unique City webpage views, been featured in the top 25% of all podcasts on Buzzsprout, and created successful outreach campaigns to inform the community of City programs and events. Their social media exceeded expectations with a 114% to 2,400% growth, which included Facebook and Instagram. The Communications Team adjusted their strategy to focus on an increased number of Reels + Stories, created Weekly “What’s Happening This Week at Redding Recreation Post, and Weekly parks content, ‘Where is this Wednesday’ to engage with the community.

Community Services also oversees the Landscape Maintenance Districts (LMD). While these are not included in the budget.

An appropriation transfer will be done after council approves the annual update to provide spending authority on these funds.

The following table displays how the Department’s budget divided between the major expenditure groups.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Community Services
Administration $ 1,070,378 $ 1,036,730 $ 1,146,790 $ 672,444 $ (474,346) $ 688,487 $ 16,043 Parks 4,755,277 4,284,490 5,162,730 4,271,888 (890,842) 4,202,768 (69,120) Recreation Programs 2,694,381 2,724,430 2,889,800 2,230,562 (659,238) 2,377,447 146,885 Aquatic Center 206,710 - 180,100 603,584 423,484 603,594 10 Redding Sports Complex - - 152,000 871,683 719,683 888,985 17,302 Parks Grants 1,318,681 - 31,249,200 - (31,249,200) - -
Recreation & Parks Operating
Grants 145,871 - 798,695 - (798,695) - -
Parks In-Lieu Capital 751,373 - 346,810 - (346,810) - - Parks Impact Fees 3,560,235 - 2,297,650 5,000 (2,292,650) 5,000 0 Library 2,715,127 2,438,770 3,759,156 2,510,800 (1,248,356) 2,649,770 138,970 Branch Libraries 333,136 258,060 736,990 266,470 (470,520) 274,470 8,000 Convention Center 1,233,482 1,141,260 1,143,680 785,810 (357,870) 791,600 5,790 Tourism - - - - - - -
Building Maintenance 3,982,414 3,993,980 4,748,210 3,770,656 (977,554) 3,867,603 96,947 Public Relations, Marketing,
&
Communications
783,191 863,760 867,020 789,644 (77,376) 817,377 27,733 Midtown Mall 3,964 3,200 3,200 12,200 9,000 12,760 560
Total $ 23,554,220 $ 16,744,680 $ 55,482,031 $ 16,790,741 $ (38,691,290) $ 17,179,861 $ 389,120 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 102

PROPOSED
Packet Pg. 934 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 456,767 $ 171,720 $ 60,000 - $ 688,487 FY 2025-26 Proposed 440,374 172,070 60,000 - 672,444
FY 2024-25 Amended 736,170 211,200 199,420 - 1,146,790
Community Services
Administration
FY 2023-24 Actual 822,014 192,263 56,101 - 1,070,378
FY 2026-27 Proposed 2,039,178 2,103,590 60,000 - 4,202,768 FY 2025-26 Proposed 1,983,958 2,052,630 226,000 9,300 4,271,888 FY 2024-25 Amended 2,189,140 2,043,190 922,670 7,730 5,162,730 Parks
FY 2023-24 Actual 1,889,573 1,967,351 895,274 3,080 4,755,277 FY 2026-27 Proposed 1,646,677 730,770 - - 2,377,447
FY 2025-26 Proposed 1,555,022 675,540 - - 2,230,562
FY 2024-25 Amended 2,105,210 780,390 4,200 - 2,889,800
Recreation Programs
FY 2023-24 Actual 1,942,802 737,278 14,302 - 2,694,381
FY 2026-27 Proposed 376,994 226,600 - - 603,594
FY 2025-26 Proposed 376,994 226,590 - - 603,584
FY 2024-25 Amended 5,000 175,100 - - 180,100
Aquatic Center
FY 2023-24 Actual 9,266 197,444 - - 206,710
FY 2026-27 Proposed 646,055 242,930 - - 888,985
Redding Sports Complex FY 2025-26 Proposed 637,723 233,960 - - 871,683 FY 2024-25 Amended - 151,000 1,000 - 152,000
FY 2024-25 Amended - - 31,249,200 - 31,249,200
Parks Grants
FY 2023-24 Actual 22,611 25,819 1,270,252 - 1,318,681
FY 2024-25 Amended - 5,000 793,695 - 798,695 Recreation & Parks Operating Grants FY 2023-24 Actual - - 145,871 - 145,871
FY 2024-25 Amended - - 346,810 - 346,810
Parks In-Lieu Capital
FY 2023-24 Actual - - 751,373 - 751,373
FY 2026-27 Proposed - 5,000 - - 5,000
FY 2025-26 Proposed - 5,000 - - 5,000
FY 2024-25 Amended - - 2,297,650 - 2,297,650
Parks Impact Fees
FY 2023-24 Actual - 2,864 3,557,371 - 3,560,235
FY 2026-27 Proposed 93,990 2,478,090 77,690 - 2,649,770 FY 2025-26 Proposed 92,870 2,401,670 16,260 - 2,510,800 FY 2024-25 Amended 89,490 2,359,520 1,310,146 - 3,759,156 Library
FY 2023-24 Actual 84,714 2,233,652 396,760 - 2,715,127
FY 2026-27 Proposed - 274,470 - - 274,470
FY 2025-26 Proposed - 266,470 - - 266,470
FY 2024-25 Amended - 258,060 478,930 - 736,990
Branch Libraries
FY 2023-24 Actual - 239,290 93,846 - 333,136
FY 2026-27 Proposed 41,850 749,750 - - 791,600
FY 2025-26 Proposed 39,840 745,970 - - 785,810
FY 2024-25 Amended 34,990 1,108,690 - - 1,143,680
Convention Center
FY 2023-24 Actual 24,873 1,176,839 - 31,771 1,233,482
Building Maintenance FY 2026-27 Proposed 1,641,553 2,226,050 - - 3,867,603 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 103

PROPOSED
Packet Pg. 935 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City FY 2025-26 Proposed 1,631,476 2,139,180 - - 3,770,656
FY 2024-25 Amended 1,656,000 2,790,950 301,260 - 4,748,210 FY 2023-24 Actual 1,654,108 2,225,103 103,202 - 3,982,414 FY 2026-27 Proposed 680,397 136,980 - - 817,377
FY 2025-26 Proposed 658,074 131,570 - - 789,644
FY 2024-25 Amended 697,260 169,760 - - 867,020
Public Relations, Marketing, &
Communications
FY 2023-24 Actual 634,105 144,853 4,233 - 783,191
FY 2026-27 Proposed - 12,760 - - 12,760
FY 2025-26 Proposed - 12,200 - - 12,200
FY 2024-25 Amended - 3,200 - - 3,200
Midtown Mall
FY 2023-24 Actual - 3,964 - - 3,964
FY 2026-27 Proposed $ 7,623,461 $ 9,358,710 $ 197,690 - $ 17,179,861 FY 2025-26 Proposed $ 7,416,331 $ 9,062,850 $ 302,260 $ 9,300 $ 16,790,741 FY 2024-25 Amended $ 7,513,260 $ 10,056,060 $ 37,904,981 $ 7,730 $ 55,482,031 Total
FY 2023-24 Actual $ 7,084,064 $ 9,146,720 $ 7,288,586 $ 34,851 $ 23,554,220 Personnel
The following table depicts the personnel assigned by division within the Community Services Department.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 4.00 4.00 4.00 4.00 - 4.00 -

P/T - - - - - - -
Community Services
Administration
Total 4.00 4.00 4.00 4.00 - 4.00 -
F/T 26.00 26.00 30.00 35.00 5.00 35.00 -
Parks P/T 6.25 6.25 6.25 6.25 - 6.25 -
Total 32.25 32.25 36.25 41.25 5.00 41.25 -
F/T 5.00 5.00 6.00 6.00 - 6.00 -
Recreation Programs P/T 30.71 30.71 30.21 17.09 (13.12) 17.09 - Total 35.71 35.71 36.21 23.09 (13.12) 23.09 -

F/T - - - - - - -
Aquatic Center P/T - - - 9.73 9.73 9.73 -
Total - - - 9.73 9.73 9.73 -
F/T - - - 2.00 2.00 2.00 -
Redding Sports Complex P/T - - - 9.75 9.75 9.75 -
Total - - - 11.75 11.75 11.75 -
F/T 10.00 10.00 10.00 10.00 - 10.00 -
Building Maintenance P/T - - - - - - -
Total 10.00 10.00 10.00 10.00 - 10.00 -
F/T 4.00 4.00 4.00 3.00 (1.00) 3.00 -
P/T 1.23 1.23 1.23 1.25 0.02 1.25 -
Public Relations, Marketing, &
Communications
Total 5.23 5.23 5.23 4.25 (0.98) 4.25 -
F/T 49.00 49.00 54.00 60.00 6.00 60.00 -
Total P/T 38.19 38.19 37.69 44.07 6.38 44.07 -
Total 87.19 87.19 91.69 104.07 12.38 104.07 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 104

PROPOSED
Packet Pg. 936 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
Convention Center Fund Five-Year Plan
Five-Year Plan FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance $ 965,457 $ 971,377 $ 978,077 $ 978,077 $ 978,077 Revenues 791,730 798,300 797,702 805,267 812,159
Expenses (785,810) (791,600) (797,702) (805,267) (812,159) Ending Cash (Non-Dedicated) 293,470 300,170 300,170 300,170 300,170 Ending Cash (Dedicated)* 677,907 677,907 677,907 677,907 677,907 Ending Cash $ 971,377 $ 978,077 $ 978,077 $ 978,077 $ 978,077 Revenues are primarily derived from rent and operational subsidies from the General Fund. Due to the loss of a long-term tenant at the Civic Auditorium, the revenue budget was adjusted downward to reflect a 75% decrease in lease payments, dropping from $20,000/month to $5,000/month. Though the Civic Auditorium has increased the quantity and quality of their live entertainment offerings, the market remains volatile. Without a strong market, increasing the rent to pay for maintenance will be burdensome for the lessee. As such, it is likely that the City may need to further its support the Civic Auditorium in the future with additional operations and maintenance funding. Additionally, the City renegotiated its tourism and destination marketing contract from $1 million contract to $650,000 to help address the budget deficit. Lower funding will require alternative strategies to maintain or improve visitation and Transient Occupancy Tax generation.

Community Services Admin
The Administration division has taken on several new and exciting ventures in the end FY 2024-2025. These include the operations of the Redding Sports Park, the Round up for Recreation campaign, and a small concessions area at City Hall. While these opportunities are beneficial to the community, they place additional workload on the small administrative team. The division will continue to look for ways to streamline and modernize processes to improve the workload for the team and outcomes for the community.

Project funding continues to pose challenges to complete large capital projects. The Community Services Administrative team has been successful in obtaining millions in grants and continues to seek out future opportunities for additional grant funds.

Due to inflation, tariffs and worldwide material production shortages, costs have dramatically increased creating funding gaps in projects. In response, staff are working diligently to secure additional funding through grants and private-public partnerships.

The estimated funding gap for South City Park and Panorama Park is $20 million. Additionally, while park impact fees are being collected for the Phase II construction of Salt Creek Heights and Shastina Ranch park projects, the fees are accumulated slowly, and both projects are approximately four million dollars away from being fully funded Parks Division
Maintenance funding is needed to repair and replace aging park infrastructure including parking lots, restrooms, irrigation systems, buildings, and trails. Most of the park irrigation systems are 15-40 years old and subject to regular breaks. Replacing complete irrigation systems is very expensive. On top of this backlog, this budget’s restrictions have limited the Parks Division’s ability to irrigate and mow parks, medians and other facilities. In response, parks will be exploring water saving strategies such as moving to smaller meters, upgrading irrigation controllers, and limiting or converting turfed areas. This exercise may prove to be highly beneficial in good budget years, because these efforts will translate into long-term savings.

Several temporary positions that provide additional support will not be filled in this budget. As a result, schedules for trash removal, restroom cleaning, vandalism repair, mowing, tree trimming, inspections, and water quality tests will occur less frequently. Weed abatement may also be reduced during the summer months and responses to unplanned clean-ups and repairs will be less frequent. The City subsidizes non-profit organizations’ utilities, and cuts to the utility budget may necessitate the renegotiation of existing agreements. While the Parks Division has an excellent safety record with very few damage claims, the continued reduction of operations and maintenance (O&M) will result in degraded conditions.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 105

PROPOSED
Packet Pg. 937 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Recreation
Demand for recreation programs such as camps and leagues is at an all-time high. The recent reclamation of the Redding Sports Park should allow for additional capacity for some activities, giving the Recreation Division some ability to meet increasing demand. The Division’s ability to meet community demands, however, still depends on factors like funding, staffing, programming and available infrastructure. Effective planning and recent new collaborative partnerships have, so far, allowed the Recreation Division to provide a wide range of recreational opportunities to meet the needs of residents. Moving forward, the lack of facilities remains the biggest issue for the Recreation Division. Specifically, indoor classrooms and courts are necessary to meet the community’s demands for programming. The Recreation Division receives annual requests for basketball and volleyball programs and tournaments yet, does not have the facilities to accommodate these requests. At the Redding Sports Park for example, current flooring layout and structure would require investment in capital to update the flooring for both basketball and volleyball floor standards. It is expected that the Caldwell Recreation Center will be vacated by Turtle Bay in late 2025. This will double the amount of indoor space in that building. However, without funds to upgrade or repair the facility, its condition will not be adequate for Recreation’s programming needs. Waitlists continue to grow especially for youth and adult sports and day camps. Additionally, the existing facilities are old and in growing disrepair. In general, new facilities are very expensive and can range from $4,000,000 to $40,000,000 each. Overall, the Division has maximized their programming based on limited facility access and cannot meet community demand for programming.

Redding Aquatic Center
This budget reduces funding for the Recreation Aquatic Center. To cope, the Center will reduce the number of days the pool is open. Further reductions would result in the loss of at least one full-time position and dozens of part-time staff. Current reductions will lead to decreased access to affordable recreation during the hot summer months and will affect local teams that host events at the facility. Additionally, the limited days of operation will impact other local facilities and summer camps that rely heavily on the pool and City staff as a training ground for lifeguards. The pool will, for the first time, be increasing training offerings as well as trying alternative programming to attempt to improve revenues. These programs will focus on certifications required for other north-state pool operators and unique recreation experiences which require minimal staff and allows the pool to operate outside of its normal schedule.

Redding Sports Park
The Redding Sports Park has experienced a renaissance in activity since transitioning to a City-run model. Many opportunities are afforded to the park in this budget cycle, including sponsorships, partnerships and programming expansion. Though the approved budget requires careful financial planning and management to support its operational activities, staff is confident that new efforts will explore previously untapped markets. The current budget constrains limit staff’s ability to undertake repairs to the HVAC systems, lighting, doors, and irrigation. Failing to address these repairs could pose risks that negatively impact the facility’s operations and its ability to host tournaments, events, and programming. Staff will continue to seek out solutions to these issues as well as march toward operational sustainability in this budget cycle.

Building Maintenance
The industry standard ratio for building maintenance staff is one employee to 50,000 square feet of building. The City of Redding operates with a ratio of 1:100,000 square feet. Additional staff is needed to adequately maintain buildings. With aging infrastructure, a capital replacement plan would be ideal to repair and replace structures and components ahead of failures, which is often cheaper than allowing ongoing issues like leaks to continue to degrade the buildings. Funding for painting, flooring replacement, parking lot surfacing, wall coverings, roof repair, elevator and window replacement projects is needed to ensure the structural integrity at various City facilities.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 106

PROPOSED
Packet Pg. 938 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Library
Funding for the maintenance of the Redding Library building is crucial. The library's roof has exceeded its lifespan and needs replacement. It has become an ongoing maintenance issue, with the Building Maintenance staff responding only as problems arise, such as repairing leaks. The roof is old and shows signs of significant deterioration, having surpassed its lifecycle. Over the past winter, staff have frequently been onsite to fix water leaks. The immediate concern is that the PVC membrane is noticeably brittle and cracking. While staff have been patching the roof, the Building Maintenance team has determined that patching is no longer a viable solution. More funding for Collection/Materials is needed to provide the breadth and quality of materials found at most public libraries. Shasta Public Library’s spending on collections is well below the state average for public libraries as is the community’s literacy rate. Based on statistics from the California State Library, the Shasta Public Libraries spends $15.81 per capita (2022-23), compared with the state spending average of $41.28 per capita. Another $2.75 million in annual funding would bring the Shasta Libraries to the state spending average. Another issue includes Library staff’s regular interaction with unhoused patrons. Adding a contracted social worker would bring better service to the patrons and redirect Library staff to Library programs.

Performance Measures and Workload Indicators
Parks Maintenance
2023-24 2024-25 2025-26 2026-27
Actual Estimated Projected Projected
Developed Park Sites (includes Natural Area Parks) 58 61 62 63 Developed Acres (includes Natural Area Parks) 468.84 488.94 499.14 509.67 Undeveloped Park Sites 10 11 10 9
Unimproved Acres 310.68 297.15 286.95 276.42
Miles Of Trails 40 47.49 47.49 52.49
Aquatic Facilities (Pools) 2 2 2 2
Landscaped Areas (Other Than Park Sites) 80 80 80 80
Skateboard Parks 1 1 1 3
Ponds / Lakes 3 3 3 3
Bridges 31 35 35 36
Fountains 7 7 7 7
Building Maintenance
2023-24 2024-25 2025-26 2026-27
Building Maintenance Actual Estimated Projected Projected Area (sq. ft.) Serviced/Maintained 702,797 900,000 900,000 922,000 Number of Buildings 84 84 84 85
Number of Contracts Administered 52 52 52 52
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 107

PROPOSED
Packet Pg. 939 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs
Deferred maintenance refers to repairs on assets and infrastructure that have been delayed or rescheduled due to limited resources. The following list represents the deferred maintenance items that require immediate attention in this budget cycle.

Building Maintenance
Old City Hall Elevator ($225,000)
The elevator at Old City Hall needs replacement. The machinery is outdated and has far outlived its expected use. The mechanics are failing and have become obsolete. The current elevator is beyond repair, and it is only a matter of time before it will be inoperable. Being a historic building, it is a challenge to comply with ADA requirements. By law this building needs to have a working elevator. There have been numerous occasions where people have been stuck in the Old City Hall elevator and staff suggests immediate replacement.

Caldwell Recreation Center ($50,000)
Turtle Bay Museum has been a long-term tenant occupying half of the Caldwell Recreation Center. In Fall 2025 they will vacate the property. Funds are required to make the building usable for recreation programming and remodeling after the Museum moves out.

Redding Convention Center
Redding Convention Center ($4,900,000)
The Convention Center needs major repairs to keep operating. The most pressing need is the chiller, which is an aged HVAC system. The project requires complete redesign and replacement, with the cost estimated at $3.5 million. Another pressing need is the restrooms. The restrooms need a remodel and ADA upgrades. There are several plumbing leaks and issues throughout the building that would be addressed at the same time. These upgrades are required to keep the facility functioning and generating revenue. The anticipated cost is approximately $1 million. Additionally, approximately $400,000 is required to repair and seal the parking lot, which is in disrepair.

Redding Library
Library Roof Project ($400,000)
The roof of the Redding Library has become an ongoing maintenance hazard, with the Building Maintenance staff addressing it reactively by repairing leaks. The roof is currently three years beyond its intended lifespan of 15 years and has deteriorated significantly due to exceeding this expected lifecycle, which was estimated by the supplier.

Over winter 2024, staff has been consistently on-site to address water leaks. A new concern has arisen: the PVC membrane is visibly brittle and cracking. While staff have been patching the roof, they now conclude that this approach is no longer a viable solution. Additionally, mold has been discovered under the living roof due to persistent leaks and moisture accumulation. This mold is particularly concerning as it is located above the children's area. Staff have invested over 100 hours and spent approximately $30,000 hiring companies to patch the roof.

A recent inspection by a consultant and the roof manufacturer determined that the roof should be replaced rather than salvaged through an overlay. City staff and the consulting parties all agree that the roof is beyond repair.

Parks
Caldwell Park Parking Lot Rehabilitation and Expansion ($1,400,000) Parking lot reconstruction and expansion is required for the Redding Aquatic Center, Caldwell Teen Center and Rec Center.

The 1960s era parking lot is in severe disrepair and is inadequate for the modern uses at Caldwell Park. Some areas will be repaired with the Caldwell Park Expansion Grant, but the bulk of the parking lot needs reconfigured and rebuilt.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 108

PROPOSED
Packet Pg. 940 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Concrete/Asphalt Trail and Sidewalk repair ($150,000)
Funding is needed to repair, maintain, and replace old asphalt and damaged concrete on trails throughout our parks systems.

Trails identified include: Peppertree trail, Blue Gravel, Knolls Trail, and the Sacramento River Trail. Additional repair for tree roots damage should be performed on the Sacramento River trail, Clover Creek Preserve, Mary Lake, Buckeye's concrete sections and around various parks
Two-Person Tree Crew ($350,000)
The Parks Division struggles to keep up with the workload of maintaining over 20,000 street trees and thousands more in park facilities. To address tree needs, the division needs ongoing funding for a second two-person tree crew and the appropriate equipment.

Redding Sports Park
Redding Sports Park Turf ($5,000,000)
The Redding Sports Park turf has exceeded its life expectancy. With heavy foot traffic, sports activities, and frequent events, the existing turf has degraded. New turf would provide a stable and even base for players, allow for proper drainage, and improve aesthetics and longevity, leading to increased utilization and revenue. .

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 109

PROPOSED
Packet Pg. 941 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 110

PROPOSED
Packet Pg. 942 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

DEVELOPMENT SERVICES DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 111

PROPOSED
Packet Pg. 943 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 112

PROPOSED
Packet Pg. 944 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

DEVELOPMENT SERVICES DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $500
$1,000
$1,500
$2,000
$2,500
$3,000
Permit Center Building Department Planning Code Enforcement Subdivision & Land Planning
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 113

PROPOSED
Packet Pg. 945 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 114

PROPOSED
Packet Pg. 946 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

DEVELOPMENT SERVICES DEPARTMENT
Overview
The Development Services Department consists of the Building Division, Code Enforcement Division, Permit Center Division, and Planning Division. The department administers development impact fee programs, provides long-range planning, reviews entitlements, processes building and planning permit applications, conducts plan and map reviews, issues permits for buildings and infrastructure improvements, performs building inspections, and enforces the Redding Municipal Code by responding to complaints, conducting inspections, and issuing citations and/or compliance orders.

Planning Division
The Planning Division has primary responsibility for zoning and land use permits, long-range community planning efforts, and local administration of state environmental review laws. These activities include, but are not limited to, the review and coordination of public and private development proposals such as subdivisions, use permits, site development permits, variances, General Plan amendments, rezoning applications, and various other land use and development entitlements. Other essential functions of the division include providing the public with information and guidance concerning land development proposals, General Plan policies, zoning regulations, floodplain administration, general property information, and demographic trends.

Building Division
The Building Division ensures that buildings constructed within the City are safe for occupancy and administers a building permitting process that is thorough, customer friendly, and efficient. The division is responsible for ensuring that the built environment complies with state mandated codes and regulations by performing plan reviews, issuing building permits, conducting building inspections, and issuing certificates of occupancy.

Code Enforcement
The primary goal of the Code Enforcement Division is to improve the quality of life for residents of the City of Redding by enforcing the municipal code to protect public health and safety. This includes, but is not limited to, removing blight, abating illegal camping activities, correcting building and zoning code violations, regulating the legal cannabis industry, and taking enforcement action against unlawful cannabis cultivation. The division exercises its regulatory authority through civil, administrative, and criminal remedies.

Permit Center Division
The Permit Center Division is the first point of contact to the public and is critical to the success of the department by providing efficient and courteous service. Primary functions of the Permit Center are intaking applications, issuing permits, and coordinating the processing of online permits. The Permit Center also coordinates services between members of the public and the Planning Division, Building Division, the Public Works Department, Redding Electric Utility, the Fire Department, as well as other City departments and outside agencies, such as school districts and county government. The Permit Center’s focus is to make the client’s experience as efficient and convenient as possible.

The following table displays how the Department’s budget divided between the major expenditure groups.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Permit Center $ 706,760 $ 658,500 $ 679,030 $ 716,119 $ 37,089 $ 730,165 $ 14,046 Building Department 2,541,723 2,657,880 2,682,400 2,592,309 (90,091) 2,695,372 103,063 Planning 2,239,718 2,225,370 2,309,740 2,096,653 (213,087) 2,223,801 127,148 Code Enforcement 655,273 672,890 724,340 988,822 264,482 1,040,453 51,631 Subdivision & Land Planning 88,022 46,000 46,000 107,500 61,500 107,500 0 Total $ 6,231,495 $ 6,260,640 $ 6,441,510 $ 6,501,403 $ 59,893 $ 6,797,291 $ 295,888 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 115

PROPOSED
Packet Pg. 947 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 557,305 $ 172,860 - - $ 730,165
FY 2025-26 Proposed 546,149 169,970 - - 716,119
FY 2024-25 Amended 532,770 146,260 - - 679,030
Permit Center
FY 2023-24 Actual 539,873 166,887 - - 706,760
FY 2026-27 Proposed 2,283,292 412,080 - - 2,695,372
FY 2025-26 Proposed 2,211,689 380,620 - - 2,592,309
FY 2024-25 Amended 2,223,170 447,470 11,760 - 2,682,400 Building Department
FY 2023-24 Actual 1,996,523 426,309 118,891 - 2,541,723 FY 2026-27 Proposed 1,629,011 594,790 - - 2,223,801
FY 2025-26 Proposed 1,535,383 561,270 - - 2,096,653
FY 2024-25 Amended 1,755,000 554,740 - - 2,309,740
Planning
FY 2023-24 Actual 1,553,492 438,623 247,603 - 2,239,718 FY 2026-27 Proposed 897,543 142,910 - - 1,040,453
FY 2025-26 Proposed 854,982 133,840 - - 988,822
FY 2024-25 Amended 609,730 114,610 - - 724,340
Code Enforcement
FY 2023-24 Actual 494,998 160,275 - - 655,273
FY 2026-27 Proposed - 107,500 - - 107,500
FY 2025-26 Proposed - 107,500 - - 107,500
FY 2024-25 Amended - 46,000 - - 46,000
Subdivision & Land Planning
FY 2023-24 Actual - 27,754 60,268 - 88,022
FY 2026-27 Proposed $ 5,367,151 $ 1,430,140 - - $ 6,797,291 FY 2025-26 Proposed $ 5,148,203 $ 1,353,200 - - $ 6,501,403 FY 2024-25 Amended $ 5,120,670 $ 1,309,080 $ 11,760 - $ 6,441,510 Total
FY 2023-24 Actual $ 4,584,886 $ 1,219,847 $ 426,762 - $ 6,231,495 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 116

PROPOSED
Packet Pg. 948 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
The following table displays total personnel assigned by division within the Development Services Department:

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 4.00 4.00 4.00 4.00 - 4.00 -
Permit Center P/T 0.48 0.48 0.48 - (0.48) - -
Total 4.48 4.48 4.48 4.00 (0.48) 4.00 -
F/T 14.00 14.00 13.00 13.00 - 13.00 -
Building Department P/T - - - 0.50 0.50 0.50 -
Total 14.00 14.00 13.00 13.50 0.50 13.50 -
F/T 14.00 12.00 13.00 13.00 - 13.00 -
Planning P/T 0.96 - 0.96 - (0.96) - -
Total 14.96 12.00 13.96 13.00 (0.96) 13.00 -
F/T 6.00 6.00 7.00 7.00 - 7.00 -
Code Enforcement P/T 0.48 0.48 0.48 - (0.48) - -
Total 6.48 6.48 7.48 7.00 (0.48) 7.00 -
F/T 38.00 36.00 37.00 37.00 - 37.00 -
Total P/T 1.92 0.96 1.92 0.50 (1.42) 0.50 -
Total 39.92 36.96 38.92 37.50 (1.42) 37.50 -
Significant Issues
Planning Division
Several large, long-range planning projects need to be completed, including updates to the Redding Riverfront Specific Plan, the Oasis Road Specific Plan, and the General Plan Housing Element. In addition, state law requires the implementation of zoning code updates per the currently approved Housing Element, as well as a citywide evaluation of emergency evacuation routes and recommended changes to the City’s Emergency Operations Plan. The update to the Redding Riverfront Specific Plan is partially complete, but updates to the Oasis Road Specific Plan and General Plan Housing Element have not yet begun.

This represents a significant amount of long-range planning work for the department in this budget cycle. Due to lean staffing in the Planning Division and the competing workload of current planning projects, contract assistance will likely be required.

Other challenges facing the division include continued training, certification in FEMA floodplain management, CEQA, and the Subdivision Map Act, as well as fully configuring and implementing electronic submittal and permit review processes.

Additionally, the digitization of archived paper and microfiche records remains a priority. Limited IT support significantly slows progress toward electronic permitting, while a lack of staffing and efficient scanning tools will further delay efforts to archive department records.

Building Division
Significant progress was made during the last budget cycle toward implementing electronic submittal, plan review, and the issuance of building permits, but there is still more work to be done. As of this budget adoption, less than half of all building permit types have been converted to fully electronic. Staff will continue working to transition all building permits to a fully paperless process; however, with limited IT resources available to support the department in this effort, progress is expected to remain slow. Other challenges facing the division include updating customer facing materials and the website, training staff and maintaining ICC certifications, adopting and implementing the new 2025 California Building Code, and digitizing archived microfilm, microfiche, and paper records.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 117

PROPOSED
Packet Pg. 949 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Code Enforcement Division
Over the last two budget cycles, the Code Enforcement Division has modestly increased its staffing levels, thereby expanding enforcement efforts. Accordingly, the community has become accustomed to this level of service, and the frequency and volume of complaints handled by the division are steadily increasing. With limited staff to meet the growing demand for service, the division will struggle to maintain proactive code enforcement while also taking on special projects such as the proposed Tobacco Retailer Licensing Program and developing a Vacant Property Registration Ordinance, as recommended by the recently adopted Community Wildfire Protection Plan. Additionally, as the number of licensed cannabis cultivation facilities grows, additional staffing will be necessary to effectively implement the licensing program and ensure sufficient inspection and oversight.

Permit Center Division
During the last budget cycle, some modest improvements were made to the Permit Center to enhance security and prevent unauthorized visitors from accessing the first floor of City Hall. However, a more substantial funding allocation will be required in future budgets to reconfigure the Permit Center—not only to address security concerns but also to accommodate the expected decline in foot traffic as more permits become available online. Other significant challenges facing the Permit Center include managing the transition to electronic permits for customers and staff across multiple departments, cross-training staff to develop a more versatile workforce amid lean staffing across the department, and continually improving and updating customer facing materials and the website, particularly the online permit center portal.

Workload Indicators and Performance Measures
Planning Division
2023-24 2024-25 2025-26 2026-27
Development Applications Received Actual Estimated Projected Projected Site Development Permit (Director) 153 110 121 121
Letter of Determination 66 182 200 200
All Type of Permit Amendments 25 27 30 30
Property Line Adjustment 16 17 19 19
Administrative Sign Permit 15 13 14 14
All Others (Subdivisions Included) 57 69 76 76
Building Division
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected New Single Family (# of units) 114 202 222 222
New Single Family (valuation) 47,252,564 75,935,520 82,935,072 82,935,072 New Multiple Family (# of units) - 61 67 67
New Multiple Family (valuation) - 9,295,845 10,225,430 10,225,430 New Commercial (# of buildings) 18 13 14 14
New Commercial (valuation) 38,248,537 30,262,535 33,288,789 33,288,789 Remodels and Repairs (valuation) 28,210,666 35,583,360 38,838,096 38,838,096 Other (valuation) 22,271,528 30,313,406 33,344,747 33,344,747 TOTAL 135,983,295 180,574,666 198,632,133 198,632,133
* Annualized through April 2025 - - - -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 118

PROPOSED
Packet Pg. 950 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Permit Center Division
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Plans Submitted for Review 1,032 1,159 1,217 1,217
Over-the-Counter Permits Processed 2,966 2,990 2,990 2,990 Total Permits Issued 3,900 3,900 3,900 3,900
Total Number of Inspections 13,681 13,700 13,700 13,700 Average Inspections/Day 55 54 54 54
* Annualized through April 2025 - - - -
PERMIT PROCESSING GOALS*
Working Days to Review
Plan Type
2024-25 2025-26 2026-27
Target %
Success Rate
Maximum
Review Time -
Day
Commercial/Multiple Family – New Buildings and
Additions
20 20 20 75 35
Commercial/Multiple Family – Corrections for New
Buildings/Additions
10 10 10 75 20
Commercial – Tenant Improvement/Remodel 10 10 10 75 20
Commercial – Resubmit Corrections for Tenant
Improvement/Remodel
5 5 5 75 15
Single Family Dwelling (Conventional) 10 10 10 75 20
Single Family Dwelling (Engineered) 15 15 15 75 20
Residential Resubmit for Corrections 5 5 5 75 15
Miscellaneous Permits Qualifying for Express Review ≤ 1 ≤ 1 ≤ 1 75 2 Miscellaneous Permits Not Qualifying for Express
Review
5 5 5 75 10

INSPECTION GOALS
Inspections Made Within 24 Hours of Request (%) 100 100 100 75 48 hrs *Actual processing times will vary with workload.

Code Enforcement Division
2023-24 2024-25 2025-26 2026-27
Code Cases Opened Actual Estimated Projected Projected
RMC: Title 01 - Nuisance/Substandard Conditions 236 265 278 278 RMC: Title 18 - Zoning 171 252 265 265
RMC: Title 06 - Business Taxes, License, & Reg. 78 101 106 106 All Other 307 385 404 404
Total 792 1,003 1,053 1,053
* Annualized through April 2025 - - - -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 119

PROPOSED
Packet Pg. 951 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs
Electronic Archiving ($100,000) - The department has approximately 2.1 million microfiche images in need of digitization.

Obtaining a microfiche imaging scanner will decrease the timeframe it will take to digitize these permanent records. The microfiche and microfilm permanent records continues to decline in quality, becoming damaged, and are misplaced and/or lost over time. In addition, the Planning Division has a significant amount of old paper records that need to be scanned and archived, and obtaining a dedicated scanner/copier for this purpose would greatly speed up the archiving process.

Planning Staff ($150,000) - Due to budget cuts, the Planning Division will be losing much needed expertise and assistance with long-range planning projects. Budget allocation for outside contract services has also been eliminated in order to fund critical O&M needs. Planning staffing levels are still down from the Great Recession, while development activity in the City has been fairly strong for the past 5+ years. With one planner dedicated to short-term rental regulation and one planner dedicated to building permit review, there are only three planners in the division to process entitlements for new development for the whole City, which is inadequate. In addition, the long-range planning projects described above will require significant time and effort, which cannot be provided at current staffing levels.

IT Support for Tyler Technologies Enterprise Permitting and Licensing Software ($95,000). Either contract services through the software vendor or additional IT support staff needed. Without either option the department may face loss of data or system functionality due to technical issues, reduced efficiency and productivity in daily operations, the system may become outdated or unsupported, experience extended downtime or be unable to resolve technical issues in a timely manner, and may not have access to important software updates, bug fixes, etc. Additionally, expanding electronic permitting for the Building and Planning divisions, which will require significant coordination with other City departments such as REU, Fire, and Public Works, will be very difficult and extremely slow at the current level of IT support provided.

Demolition Funds ($50,000) - When Code Enforcement is unable to secure funds from a property owner to demolish and clean up blighted properties, the City may fund these activities if desired. Demolishing dilapidated properties improves safety by eliminating structural hazards and enhances property values. It also removes hazardous materials, and improves the aesthetics of neighborhoods. Additionally, clearing out neglected buildings contributes to environmental benefits by reducing pollution and repurposing land for sustainable development.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 120

PROPOSED
Packet Pg. 952 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 121

PROPOSED
Packet Pg. 953 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 122

PROPOSED
Packet Pg. 954 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 123

PROPOSED
Packet Pg. 955 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 124

PROPOSED
Packet Pg. 956 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 125

PROPOSED
Packet Pg. 957 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 126

PROPOSED
Packet Pg. 958 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 127

PROPOSED
Packet Pg. 959 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 128

PROPOSED
Packet Pg. 960 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $30,000
$60,000
$90,000
$120,000
$150,000
$180,000
$210,000
Electric Utility Customer Service Field Service
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 129

PROPOSED
Packet Pg. 961 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 130

PROPOSED
Packet Pg. 962 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

ELECTRIC UTILITY DEPARTMENT (REU)
Overview
The Redding Electric Utility Department (REU) is a community-owned utility that provides safe, reliable, and affordable electricity to approximately 45,000 residential and commercial customers within the City of Redding. The department’s primary functions are Generation and Distribution, Customer Service, and Field Services.

The primary objectives guiding Electric’s budget development for 2025-26 (FY26) and 2026-27 (FY27) are to enhance system reliability, mitigate operational and financial risks, ensure compliance with regulatory requirements, and maintain affordable rates for customers. Additional priorities include containing expense growth, adhering to the existing five-year financial forecast, and actively engaging customers in developing solutions to address major challenges.

The table below categorizes the expenditure budget based on primary functions: Electric Generation and Distribution, Customer Service, and Field Services:

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Electric Utility $ 178,627,335 $ 169,547,340 $ 188,575,430 $ 186,061,021 $ (2,514,409) $ 190,087,126 $ 4,026,105 Customer Service 8,651,851 8,830,540 9,282,190 8,329,734 (952,456) 8,631,168 301,434 Field Service 1,324,553 2,697,430 2,697,490 1,504,233 (1,193,257) 1,554,392 50,159 Total $ 188,603,740 $ 181,075,310 $ 200,555,110 $ 195,894,988 $ (4,660,122) $ 200,272,686 $ 4,377,698 Every effort is made to manage and contain costs despite external challenges, including rising power supply costs due to regulatory mandates and market conditions, inflation, and increased demand. In addition to addressing the repair and replacement of aging, critical utility infrastructure, and to ensure the continued financial stability of the utility, as well as to protect public health and safety, the following rate adjustments are incorporated into the Utility’s five-year plan:
2023-24 2024-25 2025-26 2026-27
Rate Adjustments Actual Estimated Projected Projected
2025 Financial Plan 4.00% 4.00% 5.00% 5.00%
2023 Financial Plan 4.00% 4.00% 4.00% 4.00%
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 131

PROPOSED
Packet Pg. 963 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table presents the Department’s budget allocations, categorized by principal expenditure classifications:

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 46,951,916 $ 103,502,160 $ 20,140,000 $ 19,493,050 $ 190,087,126 FY 2025-26 Proposed 47,610,841 100,864,380 18,952,000 18,633,800 186,061,021 FY 2024-25 Amended 37,296,080 98,360,600 38,619,230 14,299,520 188,575,430 Electric Utility
FY 2023-24 Actual 44,543,289 105,765,872 14,014,972 14,303,201 178,627,335 FY 2026-27 Proposed 2,769,038 5,862,130 - - 8,631,168
FY 2025-26 Proposed 2,681,154 5,648,580 - - 8,329,734
FY 2024-25 Amended 3,717,160 5,565,030 - - 9,282,190
Customer Service
FY 2023-24 Actual 3,103,329 5,548,523 - - 8,651,851
FY 2026-27 Proposed 1,115,012 439,380 - - 1,554,392
FY 2025-26 Proposed 1,091,283 412,950 - - 1,504,233
FY 2024-25 Amended 2,409,990 287,500 - - 2,697,490
Field Service
FY 2023-24 Actual 1,028,388 272,487 23,678 - 1,324,553
FY 2026-27 Proposed $ 50,835,966 $ 109,803,670 $ 20,140,000 $ 19,493,050 $ 200,272,686 FY 2025-26 Proposed $ 51,383,278 $ 106,925,910 $ 18,952,000 $ 18,633,800 $ 195,894,988 FY 2024-25 Amended $ 43,423,230 $ 104,213,130 $ 38,619,230 $ 14,299,520 $ 200,555,110 Total
FY 2023-24 Actual $ 48,675,006 $ 111,586,882 $ 14,038,650 $ 14,303,201 $ 188,603,740 Personnel
The proposed budget maintains the current staffing level of 202 full-time equivalent (FTE) positions and does not include any new position requests. Leadership remains committed to identifying opportunities to optimize staffing and achieve cost savings within the existing budget. Electric personnel costs for FY26 have increased by only 3.8% when adjusted in line with the assumptions outlined in the previous financial plan. While the FY26 budget reflects an 18.1% increase over the FY25 adopted budget, followed by a modest 2.2% increase in FY27, these variances are primarily driven by key personnel-related changes that were not anticipated during the previous budget development. Full-time equivalent totals calculated for Electric’s fulltime, part-time, and total staffing levels for FY 2023-24 through FY 2026-27 are as follows:

FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 166.00 166.00 166.00 173.00 7.00 173.00 -
Electric Utility P/T 1.00 1.00 1.00 0.50 (0.50) 0.50 -
Total 167.00 167.00 167.00 173.50 6.50 173.50 -
F/T 18.00 18.00 18.00 18.00 - 18.00 -
Customer Service P/T 0.50 0.50 0.50 0.50 - 0.50 -
Total 18.50 18.50 18.50 18.50 - 18.50 -
F/T 15.00 15.00 15.00 8.00 (7.00) 8.00 -
Field Service P/T 2.00 2.00 2.00 2.00 - 2.00 -
Total 17.00 17.00 17.00 10.00 (7.00) 10.00 -
F/T 199.00 199.00 199.00 199.00 - 199.00 -
Total Fund P/T 3.50 3.50 3.50 3.00 (0.50) 3.00 -
Total 202.50 202.50 202.50 202.00 (0.50) 202.00 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 132

PROPOSED
Packet Pg. 964 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following paragraphs provide an overview of key budget components, including personnel, operations and maintenance, debt service, capital outlays funded by revenue and bonds, major plant maintenance, and rolling stock replacement.

Significant Issues
Leadership remains focused on proactively addressing the following complex and potentially costly challenges outlined in the 2021-2026 Strategic Plan: wildfire risk and safety compliance; grid reliability and resource adequacy; cybersecurity and grid modernization; state clean energy mandates; rising energy costs and market volatility; electrification demands, equity and affordability; and supply chain disruptions, including trade-related cost pressures on critical materials and equipment. Increased expenses for imported items such as transformers, steel, and essential components elevate financial risk by driving up project costs, delaying infrastructure upgrades, and complicating efforts to meet clean energy goals and maintain stable rates.

While the Utility is not requesting additional positions, successfully replacing and modernizing an aging distribution system is expected to require the use of contract line crews for several years. These costs are included in the Utility’s Capital Outlay request as the Overhead/Underground Infrastructure project.

Operation and Maintenance
Operation and Maintenance (O&M) expenses are categorized into two groups: (1) Specific O&M expenses, which include operating materials and the cost of power, and (2) Interdepartmental Charges. Interdepartmental Charges consist of fixed charges from other City departments, such as Electric’s portion of the General Fund Cost Allocation, in-lieu fees, and rent for the Corporation Yard. O&M expenses are requested to increase by $7.6 million (9.1%) for FY26, followed by a small increase of $1.6 million (1.7%) for FY27, primarily due to increased power supply costs and wildfire/vegetation management.

Power supply costs are a primary driver of operating materials expenses. In the upcoming biennial budget forecast, rising fuel expenditures are the key factor contributing to the projected increase in overall power supply costs of $3.2 million (5.6%) for FY26, followed by an increase of 1.0% in FY27. Approximately 38% of the increase in power supply costs is attributed to a rise in load demand. Additionally, the cost increase is influenced by a reduced reliance on spot market purchases, as the narrowing gap between gas and energy market prices has made power plant operations more cost-effective. Importantly, the rise in load is accompanied by a corresponding increase in revenue, which is expected to offset the additional costs associated with meeting the higher demand.

In the past, the Electric Department experienced a period of relatively stable resource portfolio, largely due to sustained and strategic investment in long-term resource planning. However, recent developments, such as changes in customer demand, evolving regulatory requirements and compliance, and emerging energy and capacity deficits, now pose significant challenges to REU’s long-term resource planning strategies, regulatory compliance, and customer rates. These pressures may drive costs upward, but every effort will be made to mitigate the impact on customers. In response to these challenges, the Long-Term Resource Planning team (Resources) has evaluated available resource options and development recommendations to ensure the utility continues to meet customer demand reliably and cost-effectively.

O&M also includes REU’s continued wildfire mitigation efforts through a collaborative partnership with the Fire and Community Services Departments. To ensure a timely and capable emergency response, REU funds 15 full-time firefighter positions to maintain appropriate coverage levels and improve fire suppression readiness, particularly in high-risk areas served by REU’s electric system. In addition, REU funds six full-time Parks field positions and one Parks Superintendent to support proactive vegetation management in REU’s electric utility corridors and around substations. Key activities include mastication, weed abatement, ladder fuel removal, and utility pole wrapping to reduce the risk of wildfire ignition and improve system resilience. For the upcoming biennial budget cycle, REU will fund an additional 1/3 of a crew proposing to expand this partnership by leveraging a Cal Fire grant, which will allow REU to receive additional crew time dedicated to utility-focused vegetation work. The proposed funding for positions in the Fire and Parks Departments is approximately $4.0 million per year.

Overall, the $740,900 (5.9%) decrease in Interdepartmental Charges during the first year of the proposed budget is primarily driven by a reduction in Electric’s general and payment-in-lieu-of-tax to the General Fund. In the second year of the budget request, however, Interdepartmental Charges are projected to increase by $1,324,950 (11.3%), mainly due to higher Electric’s payment-in-lieu-of-tax and increased risk management costs to the General Fund.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 133

PROPOSED
Packet Pg. 965 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Debt Service
The Electric Utility Debt Service budget requests $18.8 million in FY26 and $19.6 million in FY27. For FY23 to FY25, Debt Service has stayed flat at approximately $14.4 million. The increase in debt service cost of approximately $4.4 million in FY26 and an additional increase of $0.8 million in FY27 is due to the issuance of $70.0 million Electric System Revenue Bonds, 2025 Series A in March 2025. This bond issuance was for financing the additions, betterments, extensions, and improvements to the electric utility system, including significant replacement and upgrades to overhead and underground infrastructure systems, and construction of a maintenance building at the Redding Power Plant.

Capital Outlay
The table below presents the components of the Capital Outlay requests for FY26 and FY27 compared with the actual FY24 expenditures and the adopted and amended FY25 Budget (excluding carryover amounts). 2023-24 2024-25 2025-26 2026-27
Actual Estimated Projected Projected
General System Improvements $6,961,574 $6,585,000 $8,750,000 $8,750,000 Projects, Programs & Equipment and Furnishings 5,957,420 15,315,000 10,202,000 $11,390,000 Total Capital Outlay $12,918,994 $21,900,000 $18,952,000 $20,140,000 Most capital outlay requests fall under the categories of Projects, Programs, Equipment, and Furnishings. General System Improvements include annual, recurring expenditures necessary to install infrastructure that ensures reliable electric service for both new developments and existing customers. These improvements are carried out by Electric utility crews and contractors and typically involve the installation of key facilities such as transformers, poles, overhead and underground conductors, trenching, conduit, and vaults. This budget cycle emphasizes the continuation of overhead/underground infrastructure, substation security, power plant renovation projects, back-up power control center relocation and enhancements, and technology upgrades/replacements. As General System Improvements, Projects, and Programs are on “existing facilities of an investor and publicly owned utilities used to provide electric power, natural gas, sewerage, or other public utility services,” these types of projects are exempt from review under the California Environmental Quality Act (CEQA) guidelines Section 15301.

General System Improvements include the continuation of REU’s meter modernization effort of approximately $500,000 per year due to the age of the utility’s mechanical meters. As the City continues to expand and modernize its overhead and underground electric infrastructure, the need for additional materials and resources has grown. This includes increased demand for conductors, transformers, conduit, poles, switchgear, and other essential components.

The capital items for projects and programs are as follows:

FY26
Overhead/Underground Infrastructure $ 5,372,000
Power Plant Renovation $ 2,140,000
Substation Security $ 1,190,000
GIS Utility Network Upgrade/Software Replace $ 1,500,000 FY27
Overhead/Underground Infrastructure $ 5,200,000
Power Plant Renovation $ 2,140,000
Substation Security $ 1,190,000
Back-Up Power Control Center Relocation and Enhance $ 1,540,000 GIS Utility Network Upgrade/Software Replace $ 500,000
PI Implementation $ 820,000
The Utility anticipates that the majority of these projects, including General System Improvements, will be bond-funded.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 134

PROPOSED
Packet Pg. 966 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Major Maintenance and Rolling Stock Funds
In addition to the regular Capital Outlay Budget, a “Special Purpose Fund” has been established for the periodic major maintenance of the Electric Utility’s power-generating equipment (Major Maintenance Fund). The annual contributions to this fund are designed to support a balanced 10-year maintenance plan. Maintenance expenses are budgeted in the fund and recognized in the year the work is completed. For FY25, the adopted funding amount for Major Maintenance was $1.6 million.

To maintain adequate funding levels, the budget for FY26 is $3.6 million and $1.8 million in FY27. The higher funding request in FY26 is primarily due to two large planned projects on Generator Units 5 and 6.

The Major Maintenance Fund is allocated for significant, periodic expenditures arising from the wear and tear that generating units experience due to regular use. These expenses are not included in the typical Operations & Maintenance budget because of their occasional and unpredictable nature. From a risk management perspective, it is considered sound utility practice to follow manufacturers' maintenance guidelines to ensure the continued, reliable operation of the generating units. Failure to adhere to preventive and periodic maintenance schedules could lead to catastrophic generator failures, resulting in substantial repair costs and the need for replacement power purchases, potentially amounting to millions of dollars.

The Rolling Stock Replacement Fund operates similarly to the Power Plant Major Maintenance Fund. The adopted FY25 funding amount for the Rolling Stock Replacement Fund was $1,100,000. However, the budget proposal calls for $1,200,000 annually for FY26 and FY27 to maintain adequate funding levels. This increase is primarily due to higher-than-expected inflation in the auto and electric equipment sectors.

The Rolling Stock Replacement Fund for Field Services requests increased from $55,000 in FY25 to $58,000 in FY26 and $58,000 in FY27. The increase is primarily due to higher-than-projected replacement costs of trucks.

The request for the Rolling Stock Replacement Fund is based on the Electric Utility’s established need for the scheduled, periodic replacement and upgrade of heavy rolling stock, such as line trucks, as well as vehicles like sedans, light trucks, and trailers. Fleet maintenance has confirmed the need for these replacements as appropriate. The Rolling Stock Replacement Fund should be maintained at the proposed levels to address the demonstrated and projected needs of the Utility.

Electric is not requesting any new vehicles during this budget cycle.

Public Benefits Program (2025-2027)
Electric’s Public Benefits Program has been effective and well-received in the Redding community since its inception. The Public Benefits Program provides financial incentives and support in four areas of electric utility operations and fulfills requirements mandated by state law:
• Demand-side Management (energy efficiency and carbon reduction) • Low-income assistance
• Research, Development and Demonstration (RD&D) of emerging electric technologies • Building Electrification
The budget year ending June 2024 applied only 4% of PBP funds to Demand-side management project expenses. The projects included commercial rebates to commercial and residential customers for energy-efficient upgrades. Low-income assistance spending (through the CARES program and Residential Energy Discounts) was the largest area of the Public Benefits Program expenditures at 85%. In prior years, the directive focused on expanding bill payment assistance for income-qualified customers, demonstrating the City's continued commitment to easing the financial burden of utility bills. In conjunction with this effort, additional support will be directed toward increased investment in energy efficiency projects.

Existing RD&D projects have most recently been focused on community outreach and education. These Public Benefits Programs will continue to provide wide-ranging benefits for the Redding community and customers.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 135

PROPOSED
Packet Pg. 967 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following summarizes the components of the expected FY25 expenditures and the adopted FY26 and FY27 expenditures for continuing the Public Benefits Program. The expenditures are based on 2.85 percent of forecasted retail revenue in the future fiscal years.
2023-24 2024-25 2025-26 2026-27
Public Benefits Program Actual Estimated Projected Projected Demand-Side Management - - - -
Project Expenses $17,000 $10,000 $500,000 $500,000
Low-Income Assistance - - - -
Project Expenses 1,980,000 1,800,000 2,600,000 2,600,000 Research, Development & Demonstration - - - -
Project Expenses 73,000 60,000 200,000 200,000
Building Electrification - - - -
Project Expenses 110,000 430,000 500,000 750,000
PBP Labor 250,000 270,000 300,000 300,000
Total PBP Charges $2,430,000 $2,570,000 $4,100,000 $4,350,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 136

PROPOSED
Packet Pg. 968 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Five-Year Financial Plan (2023-2030)
The Electric Utility’s financial plan, outlined below for the current year and the subsequent five years is summarized in the table below
Five-Year Plan FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Electric Utility Fund Beginning Balance ($ Mil) $ 59.4 $ 59.2 $ 64.7 $ 62.9 $ 58.7 Rate Adjustments 5% 5% 5% 5% 5%
Revenues ($ Mil)
Retail Electric Sales 146.7 155.7 165.7 177.2 189.9
Wholesale Electric Sales 13.4 12.6 13.8 17.1 16.9
Miscellaneous Income 8.8 9.0 9.3 9.5 9.8
Total 168.9 177.3 188.9 203.8 216.6
Operating Expenses ($ Mil)
Power Supply 81.4 82.4 92.4 101.1 104.5
System Administration 24.7 25.2 25.9 26.7 27.5
Transmission and Distribution 34.6 35.7 36.8 37.9 39.1
Total 140.7 143.4 155.2 165.8 171.0
Net Operating Revenue 28.3 34.0 33.7 38.0 45.6
Total Net Debt Service 18.6 19.5 18.5 19.1 19.6
Revenue Remaining after Debt Service 9.6 14.5 15.1 18.9 26.0 Other Revenues & Expenses
Miscellaneous 1.0 1.0 1.0 1.0 1.0
Bond Proceeds 19.0 20.1 7.3 - -
Capital Projects (19.0) (20.1) (15.2) (14.0) (14.0)
In-Lieu (6.0) (6.9) (7.1) (7.3) (7.4)
Rolling Stock, Major Plant Maintenance (4.9) (3.1) (3.0) (3.0) (3.1) Total (9.9) (9.0) (16.9) (23.2) (23.5)
Increase (Decrease) in Funds ($ Mil) (0.2) 5.5 (1.8) (4.2) 2.5 Electric Utility Fund Ending Balance ($ Mil) $ 59.2 $ 64.7 $ 62.9 $ 58.7 $ 61.2 Reserves (Days of Cash on Hand) 148 161 145 127 128
Debt Service Coverage Ratio 1.57 1.79 1.87 2.04 2.38
Affordability KPI (Target <2.5% of Median Income) 1.84% 1.91% 1.99% 2.07% 2.16% A key assumption in the previous plan was a return to the Federal Reserve's long-run inflation target of 2%. While the Fed remains committed to this target, recent economic conditions have introduced uncertainties. As of early 2025, inflation has moderated but remains slightly above the 2% target, with core Personal Consumption Expenditures (PCE) inflation at 2.8%.

Consequently, the current five-year plan uses a target inflation rate of 3%. Assuming 3% for future projections is a prudent approach, considering ongoing inflationary pressures and uncertainties related to global supply chains, recent tariff implementations, and geopolitical factors. Other assumptions include bond-funding capital outlay, and excluding Power Supply, only expending approximately 90% of O&M and Personnel appropriations. The days of cash on hand are projected to be 148 days in FY26 and 161 days in FY27. While both projections exceed the required minimum level of 75 days, in FY26, it falls below the goal of 150 days. The debt service coverage ratio is expected to be 1.57 times in FY26 and 1.79 times in FY27. Although the FY26 and FY27 projections are below the required minimum of 1.80 times, the Financial Policy recognizes a practical range of acceptable results, balancing cash flow needs with reserve levels. The Utility’s Affordability KPI remains well within the target range throughout the five years.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 137

PROPOSED
Packet Pg. 969 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Performance Measures and Workload Indicators
Workload Indicators
The table below indicates various measures of growth in the number of customers to be served, the level of service required in capacity and energy, and the continued development of the City’s electric service territory.

Utility
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Peak Demand (MW) 234 241 235 235
Gigawatt-Hour Sales 737 771 743 751
Subtransmission Line Miles 72 72 72 72
Distribution Line Miles 761 765 769 773
Customer Service
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Electric customers billed monthly 45,834 47,454 48,300 49,200 Water customers billed monthly 29,288 30,480 31,050 31,700 Total amount billed (all utilities) $222,964,224 $248,234,107 $260,000,000 $280,000,000 Payment transactions - credit card 244,855 262,916 273,750 28,500 Electronic funds transfer/EBox payment 184,468 203,868 217,200 230,000 Total walk-in traffic - cashiers 26,671 18,335* 18,000 16,500 Payment transactions - mailed 115,797 106,363 97,400 90,000 Customer Service phone calls received 84,417 85,000 82,000 80,000 Call Center's average wait time (minutes:seconds) 0:28 0:35 0:40 0:40 Call Center's average time per call (minutes:seconds) 5:33 5:45 5:05 5:05 Call Center's calls abandoned 3.2% 2.90% 5.0% 5.0%
Call Center's average grade of service 82% 84% 80% 80%
Electric meter reads 573,360 577,625 586,300 595,000
Water meter reads 376,156 378,120 380,700 383,300
Utility service requests 43,577 46,917 50,000 52,000
Utility service miles logged 139,238 145,000 145,000 145,000 Error ratio per 1,000 meters read 0.53 0.52 0.50 0.50
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 138

PROPOSED
Packet Pg. 970 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Performance Measures
The table below shows numerous standard measurements of utility performance. The measures include staff ’s effectiveness in providing safe, reliable electric service at competitive prices to consumers and various ratios showing the utility’s financial health.
2023-24 2024-25 2025-26 2026-27
Performance Measures Actual Estimated Projected Projected Subtransmission and distribution system expense per customer (1) $768 $769 $979 $977 Electric retail kWh sales/electric worker hours (3) 1,737 1,824 1,767 1,789 Number of customers per electric employee (2) 225 235 239 244 Electric service reliability (4)(5) 99.998 99.999 99.999 99.999 SAIFI (includes major events) (5)(6)(9) 0.260 0.41 0.390 0.370 SAIDI (includes major events) (5)(7)(9) 34.0 37.5 35.6 33.8 CAIDI (includes major events) (5)(8)(9) 165.40 84 79.80 75.81 Redding Power Plant availability % 87.6 90 90.0 90.0
Redding Power startup success % 95.2 95 95.0 95.0
System average retail rates (ȼ/kWh) 17.8 18.7 19.8 20.7 Total retail GWh available for use 730 766 743 751
Cost of power, cents/kWh (10) 4.15 5.78 6.25 6.43
Debt to total assets ratio 0.26 0.4 0.37 0.33
Total operating expenses to total expense ratio 0.92 0.9 0.89 0.89 Days of cash on hand 110 155 148 161
Retail revenue as a percent of total revenue 78% 84% 87% 88% Notes:

1. Total O&M expenses and all General System Improvements, excluding debt service, capital projects, and In-lieu payments.

2. The number of workers represents the full-time equivalent of Electric Utility employees. Therefore, all authorized positions are represented but may not necessarily be filled. Part-time employees are included based on their proportional number of hours worked compared to fulltime employees.

3. Worker hours are computed by multiplying the number of full-time equivalent employees by 2080 hours.

4. Total customer minutes minus total customer outage minutes, and the resultant divided by the total customer minutes and expressed in percent. U.S. Energy Information Administration’s Annual Electric Power Industry Report regional average for 2023 was 99.9843.

5. Based upon a calendar year summary.

6. SAIFI - System Average Interruption Frequency Index. The total number of customer interruptions is divided by the total number of customers served. The U.S. Energy Information Administration’s Annual Electric Power Industry Report regional average for 2023 was

0.64. 7. SAIDI – System Average Interruption Duration Index. This is the sum of all interruption durations divided by the total number of customers. The U.S. Energy Information Administration’s Annual Electric Power Industry Report regional average for 2023 was 82.85.

8. CAIDI – Customer Average Interruption Duration Index. This is the sum of all interruption durations divided by the total number of customer interruptions. The U.S. Energy Information Administration’s Annual Electric Power Industry Report regional average for 2023 was 136.74.

9. Major events/storms are defined as an event where 10 percent or more of City customers were “outaged” during a 48-hour period.

10. Based on line 108 of the Production Cost Model FY26-FY30 of April 1, 2025.

11. Projected values exclude events requiring mutual aid.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 139

PROPOSED
Packet Pg. 971 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 140

PROPOSED
Packet Pg. 972 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

FIRE DEPARTMENT

ORGANIZATION CHART
Fire Chief (1)
Deputy Fire Chief (1)
Battalion Chief
Training (1)
Battalion Chief
A-Shift (1)
Fire Captains (10)
Fire Engineers (9)
Firefighters (10)
Battalion Chief
B-Shift (1)
Fire Captains (10)
Fire Engineers (9)
Firefighters (10)
Battalion Chief
C-Shift (1)
Fire Captains (10)
Fire Engineers (9)
Firefighters (9)
Deputy Fire
Chief/Acting Fire
Marshal (1)
Asisstant Fire Marshal
(2)
Fire Prevention
Specialist (1)
Fire Prevention
Investigators (3)
Executive Assistant I
(1)
Management Analyst I
(1)
Administrative
Assistant II (1)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 141

PROPOSED
Packet Pg. 973 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 142

PROPOSED
Packet Pg. 974 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

FIRE DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Fire - Administration Fire - Suppression Fire - Prevention Fire - Grants City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 143

PROPOSED
Packet Pg. 975 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 144

PROPOSED
Packet Pg. 976 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

FIRE DEPARTMENT
Overview
The Fire Department consists of the Administration, Operations, and Prevention Divisions. The Administrative Division coordinates all activities of the Redding Fire Department, including emergency preparedness activities, managing fleet, facilities, equipment, recruitment, training and development, technology, and public relations. The Prevention Division administers fire safety education, fire cause determination, fire code enforcement, and vegetation management. The Operations Division provides emergency response activities in the City of Redding and Buckeye Fire Protection District, with eight strategically located fire stations throughout the City.

Administration Division
The Administration Division coordinates all activities of the Redding Fire Department, including managing the Department’s fleet, facilities, equipment, recruitment and development, budget, public relations, and city leadership and council communications. The City Manager has also appointed the Fire Chief as the Emergency Services Coordinator for the City which in turn requires the Fire Department to coordinate all emergency preparedness activities, development of the Emergency Plan, staff training, management of the Emergency Operations Center, and coordination with the Shasta County Operational Area.

Operations Overview
The Deputy Chief leads the Operations Division and is responsible for the emergency response activities in the City of Redding and the Buckeye Fire Protection District. All firefighters are certified firefighters and E.M.T.s or First Responders. The Operations Division comprises 88 uniformed firefighters that are grouped into three separate shifts that alternate every 24 hours. This includes 12 SAFER grant-funded positions and includes 15 firefighters that are funded from Redding Electric Utility's Wildfire Mitigation Plan. These 88 staff members work out of the eight strategically located fire stations throughout the City. Stations 2-8 house one engine company with three firefighters; Captain, Engineer/Driver, and Firefighter, while Station 1 and 5 houses seven firefighters to staff an engine company and a truck (ladder) company and an ARFF Captain located at Station 7. Each shift is overseen by a Battalion Chief, the Incident Commander, on all multi-company responses. Some of the activities in this Division include;
• Structural Firefighting
• Wildland Firefighting
• Aircraft Rescue and Firefighting (A.R.F.F.)
• Emergency Medical and Rescue Response
• Vehicle Extrication
• Hazardous Materials Response
• Shore-Based Water Rescue
• Public Education and Outreach
• Fire Inspections
Several mutual and automatic aid response agreements exist, including a well-defined Mutual Threat Zone (M.T.Z.) agreement with Cal-Fire and the Shasta County Fire Department.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 145

PROPOSED
Packet Pg. 977 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Prevention Overview
The Fire Marshal leads the Prevention Division and reports to the Deputy Chief of Administrative Services. The Fire Marshal administers the “5 E’s” of Community Risk Reduction.

The “5E’s” of community risk reduction include.
• Education: Public Education includes K-12 programs, community outreach (safety fairs), Defensible space, and the management of a Community Emergency Response Team (CERT). • Engineering: Inform the public about risk-reducing Technologies like smoke and carbon monoxide detectors, heat regulating stove elements, and emerging technologies that can reduce risk to the community. • Enforcement: Enforce Fire Code and local ordinances within the community and maintain compliance with life and safety standards.
• Economic incentives: Evaluate programs that incentivize compliance with life and safety standards and maintain fee schedules for permitting and inspections.
• Emergency Response: Develops and maintains emergency response standards and Benchmarks. Provides analysis of response model and projects future community needs to maintain system reliability and capacity.

The Prevention Division is staffed with the two Assistant Fire Marshal, two Fire Inspectors, and a Fire Prevention Specialist.

Additionally, one Fire Inspector is funded through the Zogg Fire settlement.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Fire - Administration $ 2,065,520 $ 2,047,020 $ 2,058,440 $ 2,571,222 $ 512,782 $ 2,649,654 $ 78,432 Fire - Suppression 26,365,134 24,189,110 25,693,160 24,011,390 (1,681,770) 25,083,620 1,072,230 Fire - Prevention 1,739,447 1,458,970 1,656,820 1,572,171 (84,649) 1,631,935 59,764 Fire - Grants 258,550 - 240,380 263,598 23,218 271,814 8,216 Total $ 30,428,652 $ 27,695,100 $ 29,648,800 $ 28,418,381 $ (1,230,419) $ 29,637,023 $ 1,218,642 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 146

PROPOSED
Packet Pg. 978 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 2,160,464 $ 489,190 - - $ 2,649,654 FY 2025-26 Proposed 2,115,592 455,630 - - 2,571,222
FY 2024-25 Amended 1,763,650 249,790 45,000 - 2,058,440 Fire - Administration
FY 2023-24 Actual 1,796,977 268,543 - - 2,065,520
FY 2026-27 Proposed 20,639,930 4,443,690 - - 25,083,620 FY 2025-26 Proposed 19,731,490 4,279,900 - - 24,011,390 FY 2024-25 Amended 19,098,840 5,765,870 828,450 - 25,693,160 Fire - Suppression
FY 2023-24 Actual 20,689,131 5,359,460 316,543 - 26,365,134 FY 2026-27 Proposed 1,443,985 187,950 - - 1,631,935
FY 2025-26 Proposed 1,391,341 180,830 - - 1,572,171
FY 2024-25 Amended 1,339,990 120,090 196,740 - 1,656,820 Fire - Prevention
FY 2023-24 Actual 1,429,877 128,484 181,086 - 1,739,447 FY 2026-27 Proposed 271,814 - - - 271,814
FY 2025-26 Proposed 263,598 - - - 263,598
FY 2024-25 Amended 91,930 - 148,450 - 240,380
Fire - Grants
FY 2023-24 Actual 128,369 28,848 101,333 - 258,550
FY 2026-27 Proposed $ 24,516,193 $ 5,120,830 - - $ 29,637,023 FY 2025-26 Proposed $ 23,502,021 $ 4,916,360 - - $ 28,418,381 FY 2024-25 Amended $ 22,294,410 $ 6,135,750 $ 1,218,640 - $ 29,648,800 Total
FY 2023-24 Actual $ 24,044,354 $ 5,785,335 $ 598,963 - $ 30,428,652 Personnel
The following table displays the number of positions in the Redding Fire Department.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 7.00 7.00 7.00 7.00 - 7.00 -
Fire - Administration P/T - - - - - - -
Total 7.00 7.00 7.00 7.00 - 7.00 -
F/T 101.00 99.00 100.00 88.00 (12.00) 88.00 -
Fire - Suppression P/T - - - - - - -
Total 101.00 99.00 100.00 88.00 (12.00) 88.00 -
F/T 6.00 6.00 7.00 5.00 (2.00) 5.00 -
Fire - Prevention P/T - - - - - - -
Total 6.00 6.00 7.00 5.00 (2.00) 5.00 -
F/T - - - 1.00 1.00 1.00 -
Fire - Grants P/T - - - - - - -
Total - - - 1.00 1.00 1.00 -
F/T 114.00 112.00 114.00 101.00 (13.00) 101.00 -
Total P/T - - - - - - -
Total 114.00 112.00 114.00 101.00 (13.00) 101.00 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 147

PROPOSED
Packet Pg. 979 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
The Department’s calls for service have increased by 12% over the past five years and fire seasons have become longer and more intense. Increased fuel cost and a reduction in fuel funding to the RFD budget will impact service delivery during the budget cycle.

Reduction of Firefighters
At the height of the last budget cycle staffing was maximized by the SAFER Grant by adding four personnel to several of the engines. The budget deficit has demanded a reduction in staffing through attrition back to three personnel per engine.

Aging Fleet
While past councils have approved several new pieces of apparatus in recent past years, there is a need to replace two engines in the near future. The age of the Department’s rolling stock has decreased from 16 to 12 years since the last budget due to Council approval of the apparatus. Rolling stock continues to be underfunded and unable to support the regular purchase of needed engines.

Aging Fire Stations
The building facilities remain sub-standard for a modern Redding Fire Department. There is an operational need for Fire Station

9. Many improvements to each of the eight other stations, from expansions and remodels to moving Station 3 from a flood zone are critical needs.

Aging Equipment
Most notably for this budget cycle, is the need to replace the departments self-contained breathing apparatus (SCBA). While a $1 million grant has been requested, the total cost is estimated to be $1.4 million. Impact Fees may be needed to make up the shortfall. Other significant items that are due for replacement that will have to be pushed to future years include; Ear Protection Headsets, gas monitors, large diameter fire hose, power saws, wildland hose, firefighting foam, personal protective gear and extractors for cleaning contaminated personal protective clothing.

Fire Marshal Vacancy
Due to budget constraints, the Fire Marshal position has been eliminated with the Deputy Chief of Administrative Services assuming the responsibilities of the Fire Marshal for the City of Redding, combining two full time position duties Increased Demand on Prevention Personnel
The Community Wildfire Protection Plan (CWPP), approved by City Council in 2025, has recommended the division to allocate increased attention to Wildland-Urban Interface (WUI) issues. As a result, less time and fewer resources are available for plan review activities. To meet the recommendations of the CWPP, the Redding Fire Department will require additional staffing support.

In addition, the Prevention Division will be tasked with developing a citywide vegetation management ordinance and implementation plan. This initiative will necessitate extensive staffing resources to ensure effective development, enforcement, and long-term sustainability.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 148

PROPOSED
Packet Pg. 980 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Performance Measures and Workload Indicators
Operations and Training Division
Operations and Training Division: Fire suppression staffing represents the largest portion of personnel within the Redding Fire Department (RFD). Daily engine staffing plays a critical role in ensuring operational efficiency, firefighter safety, and effective fireground performance.

Currently, due to budget constraints and staffing reductions, RFD is in the process of decreasing personnel on the truck company and two engine companies from four to three firefighters per unit. Prior to these reductions, higher staffing levels enabled more efficient fire suppression operations. This allowed the department to manage most incidents with a first alarm assignment, eliminating the need to escalate to a second alarm.

Second alarm activations significantly strain department resources, as they draw in units from across the city and suspend responses to other emergency medical service (EMS) and service calls. This delay in response can place the community at greater risk, especially during periods of high call volume.

The increasing threat of wildfires—driven by climate conditions and the expansion of the Wildland-Urban Interface (WUI)— further compounds this risk. Rapid fire spread can quickly escalate into large-scale conflagrations, posing a serious threat to lives, homes, and critical infrastructure.

The following table displays workload indicators for the Fire Operations Division. Workload comparisons per 1,000 residents are based on International City/County Management Association (ICMA) performance measurements for cities under 100,000 in population.

Overlapping calls for service, as indicated in the table below, occurs when one or more units are committed to an incident and a subsequent call for service is received. Motor vehicle collisions and vehicle fires require a minimum of two units plus a Battalion Chief for responses. Structure and wildland fires generally require a minimum of four units and a Battalion Chief to provide adequate personnel resources required for the incident. 2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Calls for Service 14,916 15,363 15,824 16,299
Incident Responses 18,265 18,813 19,377 19,959
Average Response Times for First Unit Arrival (Emergency) 4:38 4:58 5:08 5:18 Training Hours 14,369 15,000 18,000 18,000
90th Percentile Response Time 7:53 8:03 8:13 8:23
Overlapping Calls for Service 13,169 15,900 16,000 16,010 Firefighters per 1,000 Residents vs. National (Cities 50,000-99,999) 1.03/1.3 0.99/1.3 0.99/1.3 0.99/1.3 Total Fires per 1,000 Residents vs. National (Cities 50,000 - 99,999) 3.60/1.46 4.50/1.46 4.50/1.46 4.6/1.46 % EMS Calls per Annual Call Volume 69.37% 70.00% 71.00% 75.00% Fire Prevention Division
The following table displays some of the workload indicators for the Fire Prevention Division. 2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Intentional Fire Starts 329 350 360 370
Fire Inspections 1,005 1,100 1,200 1,300
Plans Reviewed 516 518 535 555
Fuel Mitigation Complaints/Defensible Space Inspections 39/149 42/150 45/150 50/150 Public Education Outreach 74 100 120 130
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 149

PROPOSED
Packet Pg. 981 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs
Personnel:

Firefighters (3) - Bring to 4 Person Trucks
Station 9 Staffing (12 Total)
• Battalion Chiefs (3)
• Captains (3)
• Engineers (3)
• Firefighters (3)
Fire Marshal (1)
Capital Requests:

Fire Engines (2)
The Fire Department is currently in need of two fire engines and currently there is a three-year turn around and the department will need the engines in two years.

Building Improvements & Station Improvements
The Fire Department is currently in need of long-term improvement and additions to various Fire Stations. Also, Fire H.Q. is running into space issues due to increase Administration and Prevention personnel.

Operating and Material Supplies:

Equipment Replacement Fund
To fully fund the equipment replacement fund to adequately cover the Fire Department’s replacement needs, $475,000 was requested annually. $150,000 was funded for each fiscal year. The shortfall will result in additional capital requests in future years.

Rolling Stock Fund
To fully fund the rolling stock fund to adequately cover the Fire Department’s replacement needs, $550,000 was requested annually. $200,000 was funded for each fiscal year. The shortfall will result in additional capital requests in future years.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 150

PROPOSED
Packet Pg. 982 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

GENERAL GOVERNMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
City Council City Manager City Clerk City Attorney Financial Services
Personnel Non-Departmental
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 151

PROPOSED
Packet Pg. 983 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 152

PROPOSED
Packet Pg. 984 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY COUNCIL
Overview
The City Council is the elected governing body of the City of Redding municipal corporation, and consists of five Council Members. The Council is charged with preserving and protecting the present and the future of the community, and the responsibility of establishing municipal policies and ordinances to guide the various functions of the City.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) City Council $ 244,023 $ 234,220 $ 239,070 $ 208,421 $ (30,649) $ 217,453 $ 9,032 Total $ 244,023 $ 234,220 $ 239,070 $ 208,421 $ (30,649) $ 217,453 $ 9,032 The following table displays how the budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 171,973 $ 45,480 - - $ 217,453
FY 2025-26 Proposed 167,991 40,430 - - 208,421
FY 2024-25 Amended 184,270 54,800 - - 239,070
City Council
FY 2023-24 Actual 190,668 53,354 - - 244,023
FY 2026-27 Proposed $ 171,973 $ 45,480 - - $ 217,453
FY 2025-26 Proposed $ 167,991 $ 40,430 - - $ 208,421
FY 2024-25 Amended $ 184,270 $ 54,800 - - $ 239,070
Total
FY 2023-24 Actual $ 190,668 $ 53,354 - - $ 244,023
Significant Issues
There are no significant issues.

Unmet Needs
None
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 153

PROPOSED
Packet Pg. 985 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 154

PROPOSED
Packet Pg. 986 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY MANAGER

ORGANIZATION CHART
City Manager
Assistant City
Manager
Housing
RABA
Airports
Management
Assistant to the
City Manager
Executive
Assistant
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 155

PROPOSED
Packet Pg. 987 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 156

PROPOSED
Packet Pg. 988 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY MANAGER
Overview
The City Manager’s Office responsibilities include the overall management of the City of Redding municipal corporation including oversight of various contracts, updating and crafting ordinances, hiring of City staff, preparation of the Annual Budget, administration and coordination of the City’s operations, and the general supervision over all property under the control of the City and enforcement of City ordinances and applicable state laws. Additionally, the Housing Department, Airports Division, and RABA are under the oversight of the City Manager’s office.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) City Manager $ 994,301 $ 1,110,800 $ 1,118,730 $ 614,420 $ (504,310) $ 686,470 $ 72,050 Total $ 994,301 $ 1,110,800 $ 1,118,730 $ 614,420 $ (504,310) $ 686,470 $ 72,050 The following table displays how the department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 475,780 $ 210,690 - - $ 686,470
FY 2025-26 Proposed 405,640 208,780 - - 614,420
FY 2024-25 Amended 880,470 238,260 - - 1,118,730
City Manager
FY 2023-24 Actual 776,458 217,362 482 - 994,301
FY 2026-27 Proposed $ 475,780 $ 210,690 - - $ 686,470
FY 2025-26 Proposed $ 405,640 $ 208,780 - - $ 614,420
FY 2024-25 Amended $ 880,470 $ 238,260 - - $ 1,118,730
Total
FY 2023-24 Actual $ 776,458 $ 217,362 $ 482 - $ 994,301 Personnel
The following table displays the number of positions in the City Manager’s Office.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 4.00 4.00 4.00 4.00 - 4.00 -
City Manager P/T - - - - - - -
Total 4.00 4.00 4.00 4.00 - 4.00 -
F/T 4.00 4.00 4.00 4.00 - 4.00 -
Total P/T - - - - - - -
Total 4.00 4.00 4.00 4.00 - 4.00 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 157

PROPOSED
Packet Pg. 989 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
With increasing costs and uncertain revenue streams it will be imperative for the City Manager's office to work closely with the Financial Services Department to monitor the budget and recommend modifications as necessary.

Unmet Needs
None identified for the two-year budget cycle.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 158

PROPOSED
Packet Pg. 990 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

FINANCIAL SERVICES DEPARTMENT

ORGANIZATION CHART
Director of Finance/City
Treasurer
Treasurer &
Finance
Finance
Officer
Management
Analyst
Accountant
Accountant
Senior
Accountant
Account Clerk
Accounting
Specialist
Accounting
Specialist
Finance
Officer
Accountant
Accountant
Accountant
Accountant
Senior
Accountant
Accounting
Specialist
Account Clerk
Account Clerk
Purchasing
Purchasing
Officer
Senior Buyer
Buyer
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 159

PROPOSED
Packet Pg. 991 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 160

PROPOSED
Packet Pg. 992 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

FINANCIAL SERVICES DEPARTMENT
Overview
The Financial Services Department consists of three areas of focus: Finance Division, Treasury Division and Purchasing Division.

Finance
The Finance Division develops and implements fiscal policies and procedures that ensure a financially strong and effective City, The Division is responsible for the overall financial management of the City, and ensures that generally accepted accounting standards are followed and appropriate internal controls are in place to safeguard City assets, The Finance Division is responsible for maintaining the accounting systems, including the general accounts receivable, accounts payable and payroll systems, for the City of Redding and its related entities. The Division reviews and records financial transactions, and assists in the preparation of the annual financial statements. The Division is responsible for overseeing bond issuance, bond refinancing, and debt payments. The Finance Division also administers the internal and external audit process, assists the City Manager in developing, monitoring and administering the City’s biennial budget, and coordinates the long-range financial planning of the City.

Treasurer
The Treasury Division is the centralized cash and receipt processing function for the City of Redding. All funds received through the nine locations of the City are received, verified, balanced, and posted to the general ledger through this centralized function. Additionally, bank reconciliations are performed for the organization’s eight cash accounts and 13 merchant accounts monthly and reported on the Treasurer’s Report to the City Council along with an accounting of the investment and bond accounts maintained by the City Treasurer Investment activity, as governed by the adopted investment policy which is reviewed quarterly by the Investment Advisory Committee under the oversight of the City Treasurer.

Payroll and cash, ACH, and wire disbursements are authorized and released through the Treasury Division.

Purchasing
The Purchasing Division is responsible for ensuring compliance with all Redding Municipal Code and other laws and regulations related to the purchase of goods and services. In addition to this Purchasing strives to ensure the best product or service for the best price, there are compliance requirements to follow anytime government funds are paying for those services or products. The Purchasing Division ensures compliance by providing centralized purchasing services for the City. Purchasing administers the City’s purchase order system, assists with quote solicitations, and administers the practice of formal bidding.

The Purchasing Division also coordinates the sale of surplus property with an outside party vendor.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) City Treasurer $ 707,098 $ 838,450 $ 844,020 $ 701,383 $ (142,637) $ 732,987 $ 31,604 Finance 1,955,242 1,975,860 1,988,930 1,884,094 (104,836) 1,976,717 92,623 Purchasing 504,506 665,490 671,050 552,455 (118,595) 577,481 25,026 Total $ 3,166,846 $ 3,479,800 $ 3,504,000 $ 3,137,932 $ (366,068) $ 3,287,185 $ 149,253 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 161

PROPOSED
Packet Pg. 993 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups by Division.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 596,477 $ 136,510 - - $ 732,987
FY 2025-26 Proposed 575,583 125,800 - - 701,383
FY 2024-25 Amended 704,760 139,260 - - 844,020
City Treasurer
FY 2023-24 Actual 559,380 147,719 - - 707,098
FY 2026-27 Proposed 1,580,187 396,530 - - 1,976,717
FY 2025-26 Proposed 1,503,424 380,670 - - 1,884,094
FY 2024-25 Amended 1,530,260 458,670 - - 1,988,930
Finance
FY 2023-24 Actual 1,480,945 474,297 - - 1,955,242
FY 2026-27 Proposed 494,481 83,000 - - 577,481
FY 2025-26 Proposed 476,275 76,180 - - 552,455
FY 2024-25 Amended 560,210 110,840 - - 671,050
Purchasing
FY 2023-24 Actual 398,869 105,637 - - 504,506
FY 2026-27 Proposed $ 2,671,145 $ 616,040 - - $ 3,287,185 FY 2025-26 Proposed $ 2,555,282 $ 582,650 - - $ 3,137,932 FY 2024-25 Amended $ 2,795,230 $ 708,770 - - $ 3,504,000 Total
FY 2023-24 Actual $ 2,439,194 $ 727,653 - - $ 3,166,846 Personnel
The following chart gives a breakdown of personnel in the Financial Services Department.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 4.00 4.00 4.00 4.00 - 4.00 -
City Treasurer P/T - - - - - - -
Total 4.00 4.00 4.00 4.00 - 4.00 -
F/T 13.00 13.00 13.00 14.00 1.00 14.00 -
Finance P/T - - - - - - -
Total 13.00 13.00 13.00 14.00 1.00 14.00 -
F/T 3.00 3.00 3.00 3.00 - 3.00 -
Purchasing P/T - - - - - - -
Total 3.00 3.00 3.00 3.00 - 3.00 -
F/T 20.00 20.00 20.00 21.00 1.00 21.00 -
Total P/T - - - - - - -
Total 20.00 20.00 20.00 21.00 1.00 21.00 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 162

PROPOSED
Packet Pg. 994 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
The Financial Services department continues to work hard to continue to document and refine processes related to the new Enterprise Resource Planning project with Oracle. The software went live on July 1, 2023 and has required significant resources and time to ensure the system is working as designed in all areas and that all reporting standards are maintained. Additionally, on October 13, 2024 the Human Capital Management (HCM), payroll, aspect of the project went live and has also required significant resources and effort to successfully implement and continue to ensure success of the new system. Finally, on January 1, 2025 the Enterprise Performance Management (Budget) was successfully implemented. While the implementations were successful it will be imperative that Financial Services continue to ensure that the system is being maximized and working properly while also continuing to improve procedures and ensuring all procedures are properly documented.

As part of the implementation of Oracle HCM it was determined that it would be more effective to consolidate Payroll activities into the Finance Division. This budget moves one position from Personnel to Finance. Prior to Oracle HCM there was shared responsibility during Payroll processing between Personnel and Finance. While there is still shared responsibility in the macro of Payroll and employee life cycle this transfer does a better job of ensuring that the critical elements of the activities leading up to, during and after the week of pay day will be performed by one department. This allows for more effective cross training and knowledge sharing, more efficiency as a result, and better application of resources and skills.

Another important issue the department will face in the coming budget will be helping to make recommendations to council regarding citywide credit card fees. As the usage of credit cards for paying the City increases there are financial impacts citywide from the increased usage and determining whether the City should, what amount, and process for implementation of potential credit card fees.

Performance Measures and Workload Indicators
Finance Division
2023-24 2024-25 2025-26 2026-27
Actual Estimated Projected Projected
Accounts Payable Transactions 10,911 10,654 11,000 11,000 Payroll Transactions 27,125 27,248 27,300 27,400
General Accounts Receivables 13,156 14,391 14,800 15,300 Audit Report Dated 3/11/2025 12/15/25 12/15/2026 12/15/2027 Budget Presented to Council --- 6/17/25 --- 6/22/2027
Purchasing Division
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Number P.O.s Issued 1,011 830 1,000 1,000
Number Blankets (CPA) Issued 152 27 30 30
Number Blanket (CPA) Transactions 13,290 13,040 14,000 14,000 Negotiations / Solicitations Administered 126 130 130 135 Std. P.O. Transactions Value 48,765,425 19,750,000 30,000,000 30,000,000 Blanket P.O. Transactions Value 12,696,298 13,384,459 13,000,000 13,000,000 Value of Std. & Blanket P.O.s 61,461,723 33,134,459 43,000,000 43,000,000 Value of CAL-Card Purchases 5,554,115 5,807,551 5,924,000 6,042,000 Total Value of Acquisitions 67,015,838 38,942,009 48,924,000 49,042,000 Revenue from Surplus and Scrap Sales, and On-Line Auctions 78,961 177,153 50,000 50,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 163

PROPOSED
Packet Pg. 995 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Treasurer Division
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected

INVESTMENT METRICS - - - -
Investment Income 9,259,059 9,351,650 8,000,000 8,000,000 Investment Earnings Average Yield-FY 2.84% 2.98% 3.00% 3.00% Investment Purchases/Calls/Maturities 19 30 33 35

OPERATIONAL METRICS - - - -
Cash Processed and Deposited 4,078,411 4,222,457 4,300,000 4,300,000 Number of Treasurer Checks Deposited 15,806 24,606 25,000 25,000 Number of Returned Items 233 143 175 175
Number of Credit Card Transactions (excludes utility) 84,561 88,176 92,500 97,000 Number of Wires/ACHs Received 1,251 1,051 1,250 1,250
Number of Wires/ACHs Processed (includes payroll) 2,125 1,025 1,100 1,100 Investment
The City’s portfolio is structured so that safety is paramount and interest earnings are maximized, while still maintaining the liquidity of capital. This allows the City to meet the legal and fiduciary requirements of California Government Code, Section 53630 for investment objectives of safety, liquidity, and yield. The City Treasurer accomplishes this by balancing the portfolio through consideration of credit ratings, interest yields, call sensitivity, maturity dates, broker diversity, and equitable representation of asset types.

Unmet Needs
None identified.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 164

PROPOSED
Packet Pg. 996 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City CITY CLERK’S DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 165

PROPOSED
Packet Pg. 997 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 166

PROPOSED
Packet Pg. 998 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY CLERK'S DEPARTMENT
Overview
The City Clerk’s Department consists of the Office of the City Clerk, Records Management, and Reprographics. The department’s goal is to provide a courteous, service-oriented team of professionals to serve the City Council, citizens, and citywide inter-departmental staff. In addition, staff is ever mindful of the importance of maintaining compliance with city, state, and federal laws. The majority of the City Clerk’s Department budget is allocated to personnel, as the department’s functions are people-oriented rather than product-oriented. Staff builds trust with the Council, citizens, and staff by providing accurate information, fostering transparency through strong work ethic, dependability, responsibility, and adaptability, and by embracing technology to enhance efficiency. As the citizen’s gateway to local government, the City Clerk's Department is committed to ethically serving the needs of the residents of our community by providing equal access to open and transparent government, ensuring the integrity of the participatory process, bridging internal and external communication pathways, and enhancing the public’s trust in local government by providing information regarding Council decisions, City records, elections, and business licensing.

The primary duties of each division are listed below:

Office of the City Clerk
Ensures open and transparent access through a multitude of services including but not limited to: preparation of agendas and minutes for the City Council, Redding Area Bus Authority, Housing Authority, Municipal Library Board, and other miscellaneous boards and commissions; serves as the Elections Official, Filing Officer for the California Fair Political Practices Commission, and Compliance Officer for the Political Reform Act, Public Records Act, Brown Act, and local statutes; maintains accurate records of legislative history of the City Council; ensures compliance with state law related to appointments to City boards and commissions; confirms the accuracy of updates to the Redding Municipal Code; processes all City-wide contracts; maintains Public Works and Purchasing bids; provides support to the City Council, City staff, and the public; and administers the City’s Business License program which generates approximately $900,000 in tax revenue for the General Fund.

Records Management Division
Processes and maintains records in accordance with the City-wide Records Retention Schedule; provides support to departments to ensure their records are preserved for the legally required amount of time; maintains the City’s Laserfiche repository which stores long-term records in a digital format and complies with the state’s requirements necessary to destroy hard copies of documents; operates the Records Center for storage of City records, maintains the necessary contracts with an off-site storage location for vital records in the event of a disaster or emergency, processes public records requests in compliance with the California Public Records Act; and develops forms and workflows through Laserfiche to simplify and expedite processing among City departments. Records Management is an Internal Service Fund.

Reprographics Division
Provides efficient mail and inter-departmental courier service to all City departments; ensures delivery of incoming and outgoing City of Redding mail; provides high quality, cost-saving production copying, digital printing, scanning, and mail inserts; provides graphic design and printing for business cards, forms, brochures, flyers, etc.; and oversees the City-wide fleet of multifunction digital photocopy machines. Reprographics is an Internal Service Fund.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) City Clerk $ 966,099 $ 1,217,630 $ 1,224,970 $ 899,031 $ (325,939) $ 869,198 $ (29,833) Records Management 499,844 448,640 541,850 521,029 (20,821) 445,176 (75,853) Reprographics 815,277 813,630 829,920 645,206 (184,714) 660,047 14,841 Total $ 2,281,219 $ 2,479,900 $ 2,596,740 $ 2,065,266 $ (531,474) $ 1,974,421 $ (90,845) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 167

PROPOSED
Packet Pg. 999 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 653,728 $ 215,470 - - $ 869,198
FY 2025-26 Proposed 617,671 281,360 - - 899,031
FY 2024-25 Amended 927,670 297,300 - - 1,224,970
City Clerk
FY 2023-24 Actual 699,697 266,402 - - 966,099
FY 2026-27 Proposed 308,206 136,970 - - 445,176
FY 2025-26 Proposed 381,549 139,480 - - 521,029
FY 2024-25 Amended 346,130 195,720 - - 541,850
Records Management
FY 2023-24 Actual 367,079 132,765 - - 499,844
FY 2026-27 Proposed 356,877 183,170 - 120,000 660,047
FY 2025-26 Proposed 348,446 176,760 - 120,000 645,206
FY 2024-25 Amended 498,640 200,280 131,000 - 829,920
Reprographics
FY 2023-24 Actual 572,331 249,232 (6,286) - 815,277
FY 2026-27 Proposed $ 1,318,811 $ 535,610 - $ 120,000 $ 1,974,421 FY 2025-26 Proposed $ 1,347,666 $ 597,600 - $ 120,000 $ 2,065,266 FY 2024-25 Amended $ 1,772,440 $ 693,300 $ 131,000 - $ 2,596,740 Total
FY 2023-24 Actual $ 1,639,107 $ 648,398 $ (6,286) - $ 2,281,219 Personnel
The following table displays total personnel for the City Clerk’s Office, the Records Management Division and the Reprographics Division:

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 6.00 6.00 6.00 5.00 (1.00) 5.00 -
City Clerk P/T - - - - - - -
Total 6.00 6.00 6.00 5.00 (1.00) 5.00 -
F/T 3.00 3.00 3.00 2.00 (1.00) 2.00 -
Records Management P/T - - - - - - -
Total 3.00 3.00 3.00 2.00 (1.00) 2.00 -
F/T 3.00 3.00 3.00 2.00 (1.00) 2.00 -
Reprographics P/T 1.50 1.50 1.50 1.50 - 1.50 -
Total 4.50 4.50 4.50 3.50 (1.00) 3.50 -
F/T 12.00 12.00 12.00 9.00 (3.00) 9.00 -
Total P/T 1.50 1.50 1.50 1.50 - 1.50 -
Total 13.50 13.50 13.50 10.50 (3.00) 10.50 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 168

PROPOSED
Packet Pg. 1000 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
The following significant issues for the Office of the City Clerk are as follows: (1) reduction of an Assistant City Clerk; (2) transitioning business licensing from the AS400 to a new system including implementation within the first year of this budget; and (3) transitioning the current city-wide meeting management software system from Granicus IQM2/Minutetraq to the Granicus OneMeeting meeting and agenda management solution including video streaming within the first year of this budget.

The following significant issues for the Records Management division are as follows: (1) reduction of an Assistant City Clerk to oversee the Records division; and (2) digitizing microfilm and microfiche records in the next two years.

The following significant issue for the Reprographics division is: (1) the loss of approximately 70,000 utility bills annually due to utilization of new software by the Redding Municipal Utilities that included outsourcing bill production; and (2) reduction of one Reprographics Technician.

Performance Measures and Workload Indicators
City Clerk’s Department
The following table displays some of the workload indicators for the past, present and projected future of the City Clerk’s Division:
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Business Licenses 9,072 9,000 9,150 9,300
Business License Revenue 904,164 900,000 930,000 965,000 Proclamations, Ceremonial Certificates, Resolutions & Ordinances 527 550 550 550 Bids 80 80 80 80
Contracts - (City, RABA, Housing) New/Renewed/AmendedExtended 772 800 800 800 Minutes of Meetings - City Council, RABA, RHA, and RMLB 167 180 180 180 Community Room/Council Chambers Reservations 138 150 150 150 Special Event Processing 58 60 65 65
Public Hearings 17 20 20 20
Easement/Deeds 45 45 45 45
Records Management Division
The following table displays some of the workload indicators for the past, present and projected future of the Records Management Division:
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Public Records Requests 264 348 375 400
Research Projects 80 80 80 80
Electronic Files Imported into Laserfiche 6,075 6,075 3,000 3,000 Boxes Processed for Storage or Scanning 144 200 200 200 Boxes Destroyed (Records Have Reached Retention) 120 375 375 375 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 169

PROPOSED
Packet Pg. 1001 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Reprographics Division
The following table displays some of the workload indicators for the past, present and projected future of the Reprographics Division:
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Photocopies Reproduced 2,034,650 624,000 650,000 675,000 Mail Stops (745 per week) 46,020 46,020 46,020 46,020
Inserted (60,000 to 65,000 per month) 778,813 60,000 60,000 60,000 Large Format Printing 633 650 700 750
Unmet Needs
• One Assistant City Clerk – Records Management division • One Assistant City Clerk – City Clerk/Legislative division City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 170

PROPOSED
Packet Pg. 1002 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY ATTORNEY

ORGANIZATION CHART

City Attorney
Assistant City
Attorney
Assistant City
Attorney
Legal Assistant Legal Assistant
Personnel
Analyst (Risk
Management)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 171

PROPOSED
Packet Pg. 1003 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 172

PROPOSED
Packet Pg. 1004 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

CITY ATTORNEY
Overview
The Office of the City Attorney advises the City Council and staff on all legal matters involving the City of Redding, including land use, personnel, contracts, real property transactions, environmental law, and elections. The City Attorney’s Office protects the public interest in prudent fiscal management of public resources in the administration of claims and defense of litigation against the City.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) City Attorney $ 685,344 $ 832,540 $ 840,020 $ 933,468 $ 93,448 $ 959,567 $ 26,099 Risk Liability & Insurance 6,888,584 10,714,620 8,301,500 7,715,349 (586,151) 8,467,167 751,818 Legal Services - - - - - - -
Total $ 7,573,928 $ 11,547,160 $ 9,141,520 $ 8,648,817 $ (492,703) $ 9,426,734 $ 777,917 The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 805,677 $ 153,890 - - $ 959,567
FY 2025-26 Proposed 780,358 153,110 - - 933,468
FY 2024-25 Amended 655,880 184,140 - - 840,020
City Attorney
FY 2023-24 Actual 482,059 203,286 - - 685,344
FY 2026-27 Proposed 212,737 8,254,430 - - 8,467,167
FY 2025-26 Proposed 207,629 7,507,720 - - 7,715,349
FY 2024-25 Amended 422,270 7,879,230 - - 8,301,500
Risk Liability & Insurance
FY 2023-24 Actual 475,812 6,412,772 - - 6,888,584
FY 2026-27 Proposed $ 1,018,414 $ 8,408,320 - - $ 9,426,734 FY 2025-26 Proposed $ 987,987 $ 7,660,830 - - $ 8,648,817 FY 2024-25 Amended $ 1,078,150 $ 8,063,370 - - $ 9,141,520 Total
FY 2023-24 Actual $ 957,871 $ 6,616,057 - - $ 7,573,928 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 173

PROPOSED
Packet Pg. 1005 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 5.00 5.00 5.00 5.00 - 5.00 -
City Attorney P/T - - - - - - -
Total 5.00 5.00 5.00 5.00 - 5.00 -
F/T - - - 1.00 1.00 1.00 -
Risk Liability & Insurance P/T - - - - - - -
Total - - - 1.00 1.00 1.00 -
F/T 5.00 5.00 5.00 6.00 1.00 6.00 -
Total P/T - - - - - - -
Total 5.00 5.00 5.00 6.00 1.00 6.00 -
Significant Issues
Current significant issues for the City Attorney's Office include changes to the risk-liability landscape, implementation of new risk management and contract-routing software, developing tools for enforcement of City ordinances in light of discontinuation of the contract with the District Attorneys' office, and assisting REU with an anticipated increase in high complexity, long-term contracts that will be negotiated in the next two (2) years.

Insurance Costs
For budgetary purposes, the most significant of these issues is likely the current increase, volatility, and uncertainty regarding insurance costs and actuarially-required retentions. Currently, the City Attorney's Office and the Risk-Liability unit are adjusting budgets, expectations, and strategies to adjust current insurance landscape, but projections beyond the next fiscal year are unusually difficult. Currently increases are substantial, but the short-term trend appears unsustainable.

The property insurance program covering most City buildings has seen a twelve percent (12%) increase in annual premiums, driven largely by increased wildfire risks in California as well as other natural disasters than have adversely impacted the national market. Underwriters have indicated that they lack adequate models to project loss rates in the current environment, which makes it difficult to determine how much these changes will be a short-term correction or a long-term trend.

While wildfires have driven property insurance premiums up by twelve percent (12%) this year, the City has also seen liability premiums increase by twenty-nine percent (29%). This increase appears to be in line with the experiences of other municipal liability pools in California. Increases appear to be driven by a variety of factors, including the rise in "nuclear" verdicts, increasingly sophisticated psychological tactics by plaintiffs' firms, and significant changes in caselaw and legislation. Redding has been somewhat insulated from this trend in its own lawsuits, due in part to local jury pool, but the statewide trend still impacts Redding's premium rates and requires an adjustment in litigation and risk management strategies.

Unfortunately, this year's increases appear to be part of a larger trend. Prior increases to the liability and property premiums have been 34% in 2024, 13% in 2023 and 26% in 2022. This would tend to suggest an exponential rate of growth in excess of inflation. Such a growth pattern is inherently unsustainable, but we currently lack any indication as to what, if anything, will alter current trends. Legislation would likely to be necessary to address liability premiums, but current trends do not suggest that such aby such relief will be forthcoming.

Other Issues
Although less directly relevant to the budget, the City Attorney's office is also in the process of transition to new software for contract routing and tracking third-party insurance, working with REU to address an anticipated need for enhanced legal support for several large contracts, and working with RPD on enforcement issues regarding the municipal code. These discrete projects are in addition to the City's regular legal duties, and are expected to yield long-term benefits to the City once implemented.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 174

PROPOSED
Packet Pg. 1006 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Performance Measures and Workload Indicators
The City Attorney’s Office supports the City Council and the City organization with legal advice, litigation services in defense of the City, risk management services, enforcement of the municipal code, and transactional legal services.

In addition, the City Attorney’s Office has been responsible for, participated in, or provided review in the following areas:

Risk Management-Liability
Since May 2010, the City Attorney’s Office has had responsibility for the Risk Management-Liability Claims Division, and now oversees the Risk Manager-Liability Claims and supervises the Personnel Analyst assigned to Risk Management. The City Attorney’s Office regularly communicates with the City’s third-party claims administrator (George Hills, Inc.) to provide guidance regarding a number of areas which helps to facilitate prompt resolution of claims made against the City. It is estimated that the number of claims administered, by either approval or denial, in each fiscal year during this budget cycle is 120 per year. The mission of Risk - Liability is to identify and measure exposures to loss, promote safety and to reduce the City’s exposure to liability and lawsuits. The City Attorney’s Office is responsible for procurement of insurance to hedge against risk due to liability occasioned by City operations and loss to City facilities and improvements.

Real Property Issues
The City Attorney’s Office provides direct support to Departments for real property matters. This includes purchase and sale agreements, easements and licenses, deeds, leases, abandonment proceedings, escrow instructions, option agreements, development agreements, loan transaction documents and related correspondence and consultations. This past budget cycle, notable projects in this category included the drafting review of legal documents relating the Redding Rodeo Grounds, sales of property at the Stillwater Business Park, and termination of the lease with Big League Dreams for the Redding Sports Park.

Contracts, Ordinances and Resolutions
Another core function of the City Attorney’s Office is in assisting in the drafting and reviewing of the many contracts the City enters into (over 700 annually). It is expected that this area of City Attorney’s Office involvement will continue to be active during the next budget cycle.

Ordinances & Resolutions
The City Attorney’s Office now takes a very active role in assisting other departments with the preparation of staff reports, ordinances, and resolutions. The City Attorney’s Office actively sponsors ordinances in order to relieve its departmental clients of the burden to undertake the legal and staff work to present ordinances to the City Council. The City Attorney’s Office regularly reviews the Redding Municipal Code to correct errors, omissions, discrepancies, and inconsistencies.

Litigation and Miscellaneous Court Appearances
The City Attorney’s Office has lead responsibility for a variety of litigation cases from inception through trial. This includes representing the City in matters such as real estate litigation, construction litigation, contract dispute litigation, eminent domain litigation, Pitchess motions (motions for discovery of police officer personnel files), petitions for determination of return of firearms, motions to suppress production of police department incident reports, trials resulting from Redding Municipal Code violations including animal control matters, and appeals of parking citations. Personal injury and constitutional tort (i.e., excessive force) cases are usually referred to outside counsel but supervised, monitored, and assisted by the City Attorney’s Office.

Support to Administrative Hearings Board
The City Attorney’s Office supports the Administrative Hearing Board. The City Attorney directly provides legal support to the Board. The Assistant City Attorney provides legal support to Code Enforcement and Animal Regulation. Code Enforcement cases have risen. An estimate of the number of hearings heard by the Administrative Hearing Board is six (6) per month.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 175

PROPOSED
Packet Pg. 1007 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Public Records Act Support
The City Attorney’s Office provides general legal support to all departments. Such support includes assisting the various departments with requests for public records. While many requests are routine in nature, some requests seek sensitive information and can vary with changes in policy and law. Recent changes in the law now mandate that information from peace office personnel files be made publicly available. The City Attorney’s Office ensures compliance and administers this law (SB 421) in conjunction with the Redding Police Department.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 176

PROPOSED
Packet Pg. 1008 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

NON-DEPARTMENTAL
Overview
The Non-Departmental budget maintains several budgets that cannot be uniquely attributed to departments. These budgets fund programs that can be broadly categorized as community support and organization investment. The programs are designed to benefit all of the City’s stakeholders, both within and outside of the organization. The budget includes funding for the following:

Animal Regulation, General Fund Debt Service, General Fund Capital Projects, and community special events.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Animal Regulation $ 1,017,395 $ 1,008,860 $ 1,008,860 $ 1,052,340 $ 43,480 $ 1,052,520 $ 180 General Fund Debt Service 2,123,872 1,965,700 1,965,700 1,970,890 5,190 1,323,790 (647,100) General Fund Capital Project
s
1,036,319 20,000 217,100 20,000 (197,100) 20,000 0
Non-Departmental 2,712,585 1,405,730 2,421,220 1,285,390 (1,135,830) 1,307,540 22,150 General City Projects 12,294 1,000 1,000 - (1,000) - -
Total $ 6,902,466 $ 4,401,290 $ 5,613,880 $ 4,328,620 $ (1,285,260) $ 3,703,850 $ (624,770) The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 16,210 $ 1,036,310 - - $ 1,052,520 FY 2025-26 Proposed 16,030 1,036,310 - - 1,052,340
FY 2024-25 Amended 23,490 985,370 - - 1,008,860
Animal Regulation
FY 2023-24 Actual 52,328 965,067 - - 1,017,395
FY 2026-27 Proposed - 5,800 - 1,317,990 1,323,790
FY 2025-26 Proposed - 5,800 - 1,965,090 1,970,890
FY 2024-25 Amended - 8,500 - 1,957,200 1,965,700
General Fund Debt Service
FY 2023-24 Actual - 5,573 - 2,118,300 2,123,872
FY 2026-27 Proposed - 20,000 - - 20,000
FY 2025-26 Proposed - 20,000 - - 20,000
FY 2024-25 Amended - 20,000 197,100 - 217,100
General Fund Capital Projects
FY 2023-24 Actual - 400 1,035,919 - 1,036,319
FY 2026-27 Proposed 433,020 874,520 - - 1,307,540
FY 2025-26 Proposed 432,660 852,730 - - 1,285,390
FY 2024-25 Amended 417,580 1,005,220 998,420 - 2,421,220 Non-Departmental
FY 2023-24 Actual 26,335 1,145,127 1,426,715 114,408 2,712,585 FY 2024-25 Amended - 1,000 - - 1,000
General City Projects
FY 2023-24 Actual - 1,610 10,684 - 12,294
FY 2026-27 Proposed $ 449,230 $ 1,936,630 - $ 1,317,990 $ 3,703,850 FY 2025-26 Proposed $ 448,690 $ 1,914,840 - $ 1,965,090 $ 4,328,620 FY 2024-25 Amended $ 441,070 $ 2,020,090 $ 1,195,520 $ 1,957,200 $ 5,613,880 Total
FY 2023-24 Actual $ 78,662 $ 2,117,776 $ 2,473,319 $ 2,232,708 $ 6,902,466 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 177

PROPOSED
Packet Pg. 1009 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
There are no significant issues.

Community Special Events
Each year through the budget process, the City Council authorizes staff to expend time and resources to assist in certain community special events. Listed in the following table are the supported events and the amount of support included in the adopted budget.

Event FY 2025-26 FY 2026-27
Christmas Parade $ 17,410 $ 17,410
Kool April Nites 41,090 41,090
Rodeo 32,450 32,450
Rodeo Parade 17,450 17,450
4th of July 55,640 55,640
Big Bike Weekend 3,350 3,350
Total $ 167,390 $ 167,390
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 178

PROPOSED
Packet Pg. 1010 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

HOUSING DIVISION

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 179

PROPOSED
Packet Pg. 1011 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 180

PROPOSED
Packet Pg. 1012 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

HOUSING AND COMMUNITY DEVELOPMENT
Overview
The Housing and Community Development (HCD) budget receives revenue through federal, state, and local resources.

Federal funding is received from the U.S. Department of Housing and Urban Development (HUD). The City of Redding is a HUD entitlement community and receives direct grant allocations from the Community Development Block Grant (CDBG) program and Home Investment Partnerships (HOME) program. The City also receives a varying amount of program income revenue generated from its CDBG and HOME loan portfolios.

State revenue includes funding through various programs administered by the California Department of Housing and Community Development (HCD), the Business, Consumer Services and Housing Agency and the Department of Healthcare Services. The 2019 CalHome Program (CalHome) provides grant funding to income-eligible first-time homebuyers and owneroccupied rehabilitation projects. The Permanent Local Housing Allocation (PLHA) grant is a five-year formula grant to entitlement jurisdictions for housing-related projects and programs that assist in addressing the unmet housing needs in our community. The Disaster Recovery – Infrastructure Program, (DR-INFRA) will assist with the future Quartz Hill project that provides funding for infrastructure costs associated for a single-family income-eligible development. The Workforce Development (DR-WRK) program is intended to help local economies develop and recover from disasters; the Mitigation Planning (MIT), and Public Services (PPS) assists local jurisdictions with mitigation-related planning and public services needs to support risk reduction from wildfire or other hazards.

Additionally, the Housing Division may be awarded pass through grant funds such as the Affordable Housing Sustainable Communities (AHSC) Grant and the Infill Infrastructure Grant Program (IIG) that assist affordable housing developers in the community. And lastly, although not considered a grant, the Housing Homeless Incentive Program (HHIP) provides incentive payments to aid local communities to assist managed care providers’ homeless or at risk-of-homeless members connect with housing resources to reduce or prevent homelessness. The City receives varying amounts of program income generated from its CalHome revolving loan fund to assist income-eligible borrowers.

Local resources include the Low- and Moderate-Income Housing Asset Fund (LMIHAF), the Affordable Housing Loan Fund (AHLF) and reoccurring loan repayment revenue from each of the grants that supports the development and rehabilitation of affordable housing projects, and homebuyer and rehabilitation programs. The LMIHAF is the result of the City’s election to serve as the Successor Housing Agency (SHA) to the Former Redding Redevelopment Agency after its dissolution in 2012.

Proceeds from the LMIHAF are used to meet housing production goals and to comply with administrative obligations as prescribed in California Health and Safety Code (HSC) Section 34176.1. Accordingly, the Housing Division may expend $200,000 annually for the purposes of monitoring and preserving the long-term housing related affordability restrictions or covenants entered into by the former Redding Redevelopment Agency or the SHA. Any additional funds utilized for development or funding of programs must meet certain income proportionality requirements under the HSC. Grant revenue from all sources fund each program’s capital needs, administration, and program delivery without the injection of General Fund proceeds. All grant funds received have stipulations for each grant that limit the amount of administration funds or program delivery funds that are available for program operations.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) CDBG $ 834,907 $ 814,110 $ 1,076,840 $ 1,030,541 $ (46,299) $ 703,865 $ (326,676) HOME 1,333,536 1,223,910 1,225,030 576,836 (648,194) 560,162 (16,674) LMIHAF 175,004 189,300 402,680 167,770 (234,910) 166,558 (1,213) State/Local 21,020,509 1,779,960 16,623,710 4,499,130 (12,124,580) 1,000,500 (3,498,630) Total $ 23,363,956 $ 4,007,280 $ 19,328,260 $ 6,274,278 $ (13,053,982) $ 2,431,085 $ (3,843,193) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 181

PROPOSED
Packet Pg. 1013 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 299,982 $ 159,383 $ 48,370 $ 196,130 $ 703,865 FY 2025-26 Proposed 274,297 155,164 466,180 134,900 1,030,541 FY 2024-25 Amended 273,770 132,900 668,170 2,000 1,076,840 CDBG
FY 2023-24 Actual 169,809 121,491 543,607 - 834,907
FY 2026-27 Proposed 36,420 72,092 451,650 - 560,162
FY 2025-26 Proposed 38,200 70,716 467,920 - 576,836
FY 2024-25 Amended 104,480 58,730 1,061,820 - 1,225,030 HOME
FY 2023-24 Actual 80,640 54,120 1,198,776 - 1,333,536
FY 2026-27 Proposed 79,480 87,078 - - 166,558
FY 2025-26 Proposed 82,730 85,040 - - 167,770
FY 2024-25 Amended 98,410 76,790 227,480 - 402,680
LMIHAF
FY 2023-24 Actual 100,760 64,244 10,000 - 175,004
FY 2026-27 Proposed - - 1,000,500 - 1,000,500
FY 2025-26 Proposed - - 4,499,130 - 4,499,130
FY 2024-25 Amended - - 16,566,680 57,030 16,623,710
State/Local
FY 2023-24 Actual - 13 20,859,619 160,877 21,020,509
FY 2026-27 Proposed $ 415,882 $ 318,553 $ 1,500,520 $ 196,130 $ 2,431,085 FY 2025-26 Proposed $ 395,227 $ 310,921 $ 5,433,230 $ 134,900 $ 6,274,278 FY 2024-25 Amended $ 476,660 $ 268,420 $ 18,524,150 $ 59,030 $ 19,328,260 Total
FY 2023-24 Actual $ 351,210 $ 239,867 $ 22,612,002 $ 160,877 $ 23,363,956 Personnel
The Housing Division employees are shared between HCD and the Redding Housing Authority and include 19.5 full-time equivalent employees budgeted for FY 2025-26 and 2026-27. During the last biennial budget, the Housing Division added one new position to assist with an increase of projects. Staffing levels will continue to be evaluated as actual grant and program income revenues are received throughout the 2025-26 and 2026-27 fiscal years.

In late 2024-25, one position became vacant and in the beginning of 2025-26 budget year, the Housing Division anticipates two retirements. Of the three vacant positions beginning the 2025-26 budget year, two will be filled with one being left vacant until actual budget numbers can be obtained from HUD. During the 2026-27 budget year, it is also anticipated that two employees will also retire, it is unknown whether these positions will be filled.

The following table displays the Housing Division’s staffing for full-time and part-time employees.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 19.00 18.00 19.00 19.00 - 19.00 -
Housing Division P/T 0.48 0.48 0.48 0.50 0.02 0.50 -
Total 19.48 18.48 19.48 19.50 0.02 19.50 -
F/T 19.00 18.00 19.00 19.00 - 19.00 -
Total P/T 0.48 0.48 0.48 0.50 0.02 0.50 -
Total 19.48 18.48 19.48 19.50 0.02 19.50 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 182

PROPOSED
Packet Pg. 1014 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Capital Outlay
Capital expenditures for CDBG and HOME include projects and programs that are dependent on the amount of entitlement funds awarded annually from HUD and program income received from its HOME and CDBG loan portfolio. Projected amounts available for activities within HOME and CDBG are based on a modest decrease in revenue of 2.5% both FY 2025-26 and FY 2026-27. The capital outlay budgets associated with the federal grants include long-term planning, the Continuum of Care Coordinator contract, project-related expenditures and the procurement of new project management and loan servicing software.

Included in the LMIHAF capital outlay request for FY 2025-26 and FY 2026-27, based on revenue derived from a reasonable projection of loan repayment receivables and prior year fund balances, real property maintenance, recording fees, loan portfolio management, rental project long-term affordability monitoring, general project administration and the procurement of project management and loan servicing software.

State and local capital expenditures also vary from year-to-year based on grant allocations and revolving loan fund revenues.

Expenditures in this category include eligible affordable housing programs funded through the CalHome, PLHA, and DR-MHP grants, capital expenditures that include prior-year revenues committed to development projects, interest payment costs related to loans from the General Fund and strategic planning activities approved or anticipated for completion during FY 2025-26 and FY 2026-27.

Significant Issues
As with any grant funded division, the possibility exists that future grant revenue will be decreased or eliminated. However, federal, state and local funding sources are likely to either continue at existing funding levels or decrease slightly over the next budget cycle given the general uncertainty of the economy and the federal and state budgets. Estimates provided within this budget are conservative, either projecting no increase or only small increases in revenue.

The grant sources associated with HCD operations limit the amount of grant funds that may be utilized for administrative expenses, capping available funds to a percentage of the award allocation: CDBG 20 percent; HOME 10 percent; PLHA five percent, and the LMIHAF allows a specified dollar amount per year. In addition, CDBG, HOME, PLHA, DR-INFRA, DRMIT PPS, DR-WRK allow project/activity delivery costs to support personnel costs associated with the project. The HHIP provides for administrative costs of 15 percent of total incentive payments received.

In addition to the significant issues raised above, grant funds such as DR-INFRA, DR-MIT PPS, DR-WRK may require the Housing Division to front capital for approved projects while awaiting reimbursement from the federal or state entity providing the grant program. However, the Housing Division does not have funds needed to do this from its own assets. Therefore, the Housing Division may need to borrow short-term funds from either the General Fund or enterprise funding sources to cover project expenses until reimbursement is received from each grant program. The cost of interest should be allocated to each project as part of its costs along with administrative impact fees not covered by existing administrative or project delivery costs.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 183

PROPOSED
Packet Pg. 1015 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Performance Measures and Workload Indicators
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Homeowner Emergency Repair Program 5 0 3 3
Homeowner Minor Home Repair for Seniors 85 30 60 60
Homeowner Mortgage Assistance Loans Funded 1 0 5 5
Homeowner Units Rehabilitated 0 0 2 2
Homeowner Units Created 0 0 3 2
Loan Servicing Payoffs/Subordinations 6 10 15 15
Rental Developments Tax Credit Applications Reviewed 1 2 1 1 Total Rental Units Funding Leveraged for Construction 151 59 61 0 Total Rental Units Considered Affordable (from above) 150 58 61 0 Rental Units Rehabilitated including ERP 2 0 2 2
Public Service Projects Funded 6 4 5 5
Public Infrastructure/Facilities Projects Funded 3 3 2 2 Economic Development Projects 1 1 1 1
Unmet Needs
The Housing Division has grown considerably over the last few years from 14 FTE's budgeted in FY22-23 to 19.5 FTE's in the current budget due to increased workload from additional grant revenue. Should this trend continue, the Housing Division may need to seek more office space to accommodate any additional employees.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 184

PROPOSED
Packet Pg. 1016 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

AIRPORT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 185

PROPOSED
Packet Pg. 1017 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 186

PROPOSED
Packet Pg. 1018 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

AIRPORT
Overview
Within the City Manager’s Office under Economic Development, the Airports Division oversees operation and maintenance of the City of Redding’s (City) two Airports- Redding Regional Airport (RDD) and Benton Field (085). RDD is a non-hub primary commercial service airport with scheduled passenger service, and Benton Field is a general aviation airport. The City is responsible for safety and security at the airports and compliance with the Federal Aviation Regulations Part 139, 49 CFR Part 1542, State Aeronautics Act, California Code of Regulations (CCR), Title 21, Sections 3525-3560, and federal grant assurances. The Redding Regional Airport and Benton Field are primarily funded by revenues generated from aviation, mostly in the form of leases, rents, and fees collected from users of City-owned aviation facilities. These revenue sources generally cover the basic operating requirements of both airports, however, because the City provides round-the-clock Airport Rescue and Fire Fighting services at RDD as a public safety measure, the General Fund assists the airport in subsidizing the ARFF costs incurred.

Capital improvement projects on the City’s airports are funded by a combination of grant funding sources, including Federal Aviation Administration (FAA) Airport Improvement Program (AIP) grants, FAA Airport Infrastructure Grants (AIG), State of California Division of Aeronautics grants and loans, Redding Airport’s Passenger Facility Charge (PFC) program and local match from the Airports Enterprise fund. The information the Airports Division provided in the City’s Capital Improvement Plan includes approximately $34,227,765.64 of investment in the FY26 and FY27. Of that amount $2,077,527.24 would be City-funded either as whole projects or matching funds for federal and state capital grants. The remaining $31,598,591.99 would be funded either by federal and state capital grants, or by Passenger Facility Charges (PFCs) at RDD which are user fees which require prior authorization from the FAA to collect and must be used on the projects for which they were authorized to collect. FAA funded projects for RDD are not included in the budget because the City typically appropriates the grant revenue to fund the project costs at the time the grant is awarded. Federally and State funded projects in the CIP should be considered anticipated until funded by the grantor agency. In contrast, city-funded capital projects are reflected in the current budget proposal, however, these requests were limited by budgetary constraints in the upcoming fiscal cycle and only include: 1) utilizing internal financing with the City to fund a $1,500,000 passenger terminal parking improvement project and 2) $25,000 for necessary replacement of end-of-life access control equipment in the passenger terminal.

In addition to commercial air service, RDD hosts an interagency aerial attack firefighting facility operated by the United States Forest Service supporting Department of Defense C-130s equipped with Modular Airborne Firefighting Systems as well as supporting CalFIRE firefighting resources. When activated, these wildfire-attack operations are critical to the public safety of the region. Additionally, RDD hosts City’s Fire Station #7 (a facility constructed with AIP funding) which provides airport rescue and firefighting (ARFF) services for the airside users and which is dually used for community structural firefighting.

There are numerous commercial licensees, lessees, and tenants for various business and personal activities on the field which are managed directly by airport staff.

The Airports Division initiated an Airport Master Plan (AMP) for RDD in early 2023 which guides the development of future airport facilities over a 20-year period and is anticipated for completion in coming months. The AMP identifies current and future aeronautical demands including air service, aircraft operations, general aviation and other commercial services and developments. In addition to facilitating airport-user driven demand at RDD, the AMP will influence the priorities and direction of the Airport Capital Improvement Plan (ACIP). The current ACIP includes a number of key projects for the short-term (five years), mid-term (5-10 years), and long-term (10-20 years).

Benton Field is a general aviation airport which hosts a City-owned Fixed Base Operator (FBO) facility which is leased to a private operator who provides services to based and transient members of our aviation community. In addition, rental tie-down, sunshade, and hangar spaces are available to aircraft owners on a month-to-month basis. The current FBO offers full-service operations including fueling, maintenance, and flight training with a restaurant for users and the local public to enjoy City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 187

PROPOSED
Packet Pg. 1019 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Redding Regional Airport $ 4,697,671 $ 21,982,420 $ 6,429,000 $ 4,815,959 $ (1,613,041) $ 3,391,560 $ (1,424,399) Benton Airport 241,473 219,840 227,290 200,820 (26,470) 208,290 7,470 Total $ 4,939,144 $ 22,202,260 $ 6,656,290 $ 5,016,779 $ (1,639,511) $ 3,599,850 $ (1,416,929) The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 1,625,360 $ 1,766,200 - - $ 3,391,560 FY 2025-26 Proposed 1,592,059 1,698,900 1,525,000 - 4,815,959 FY 2024-25 Amended 1,520,650 1,625,300 3,283,050 - 6,429,000 Redding Regional Airport
FY 2023-24 Actual 1,479,687 1,727,008 1,440,879 50,098 4,697,671 FY 2026-27 Proposed - 165,990 - 42,300 208,290
FY 2025-26 Proposed - 158,520 - 42,300 200,820
FY 2024-25 Amended 25,000 102,530 57,450 42,310 227,290 Benton Airport
FY 2023-24 Actual 17,262 111,697 70,223 42,291 241,473
FY 2026-27 Proposed $ 1,625,360 $ 1,932,190 - $ 42,300 $ 3,599,850 FY 2025-26 Proposed $ 1,592,059 $ 1,857,420 $ 1,525,000 $ 42,300 $ 5,016,779 FY 2024-25 Amended $ 1,545,650 $ 1,727,830 $ 3,340,500 $ 42,310 $ 6,656,290 Total
FY 2023-24 Actual $ 1,496,949 $ 1,838,705 $ 1,511,102 $ 92,389 $ 4,939,144 Personnel
The Airports Division has a total of 13 staff consisting of 11 full-time (six administrative with four operations and maintenance and one janitorial) and two (2) part-time employees (one account clerk and one janitorial). Due to budget constraints the Airports Division is exploring holding a position vacant in FY26 pending a planned retirement in one position anticipated by November 2025. The held vacant position would be filled again in FY27 based on current projections.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 11.00 11.00 11.00 11.00 - 11.00 -
Redding Regional Airport P/T 1.00 1.00 1.00 1.00 - 1.00 - Total 12.00 12.00 12.00 12.00 - 12.00 -

F/T - - - - - - -
Benton Airport P/T - - - - - - -
Total - - - - - - -
F/T 11.00 11.00 11.00 11.00 - 11.00 -
Total P/T 1.00 1.00 1.00 1.00 - 1.00 -
Total 12.00 12.00 12.00 12.00 - 12.00 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 188

PROPOSED
Packet Pg. 1020 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
In general, Airport Division revenues consist of a backbone of fixed income sourced from ground and facilities leases and more variable income sources such as user fees. Revenues from airport user fees tend to have a close relationship to either passenger enplanements or the count of airport operations at a given airport. Following several years of steady rates despite year-overyear increases is an indicator of user activity, the Airports Division determined that gradual rate increases will be necessary to support the maintenance and operations of local aviation facilities. Alongside rate increase, we believe that the addition of air service between RDD and Denver International Airport will enhance revenues by increasing revenue generating activity at the airport (passenger parking, car rentals, concessions). Additionally, new automation opportunities for airports in the area of aircraft tracking, identification, and billing could help increase transient aircraft user fees by approximately 35% from current estimates if implemented for the upcoming biennial budget cycle. Estimated revenues from rents and leases are projected to grow on average, annually, 3.77% and, likewise, revenues from user fees and concessions by 4%. These figures are closely aligned with the estimates from the previous ten-year plan and were, on average, exceeded by actual revenue performance.

On the other hand, the Airports Division anticipates that operating expenses will continue to increase. For the purposes of the ten-year plan the Airports Division has estimated cost escalation, annually, to be around 2.88% however for the fiscal period in this biennial budget directly attributable expense increases have pushed beyond that estimate. Increasing operating expenses in the upcoming budget cycle are driven more by the rising prices of existing goods and services used by the airport rather than representing an expansion of the scope of work to be done. The Airports Division is heavily reliant on outside consultants for FAA program needs that are often statutory and regulatory requirements in order to maintain the airport operating certificate and eligibility for capital grant funding. In addition, the cost of maintenance materials and supplies continues to fluctuate – mostly rising – based on the supply and demand and other economic factors. Furthermore, as industrial facilities, airports are typically subject to requirements of other regulatory bodies which impose further operating requirements regardless of availability of funds. One notable example is the Central Valley Regional Water Quality Control Board with which the airport has a voluntary cost recovery program for site monitoring due to potential PFAS contamination resulting from the use of aviation firefighting foams at RDD. Between the fluctuating costs of regulatory compliance and increasing backlog of deferred maintenance at both airports, due to budgetary constraints, the operating budget continues to rise in order to maintain nearcurrent levels of service.

In 2021, the City entered into a voluntary cleanup program (C-8825) with the State Water Resources Control Board for sitemonitoring related to potential PFAS contamination due to the use of aviation firefighting foams. Under the voluntary cleanup program, the SWRCB provides an annual scope of work and cost estimate which must be paid by the City at actual cost to reimburse the SWRCB for its site monitoring activities. Under this agreement, the City may also be required to undertake certain site-monitoring activities at its own expenses. As a measure to help control overall costs of the site-monitoring program the City engages a qualified consultant to assist with the City responsibilities limiting exposure to further findings and review by SWRCB. Nonetheless, the cost recovery program is developing into a significant issue for the Airports Division because of the unpredictable nature of the scope changes and cost estimates provided by SWRCB from year-to-year. The most recent cost estimate clearly demonstrated the concern as it jumped from $18,400 to an FY 26 estimate of between $90,000 and $180,000 for reimbursement of the state costs and not the City’s own site monitoring responsibilities. Due to budget constraints, for FY 26, staff is projecting the water monitoring costs will increase to $50,000 – if costs increases above $50,000, staff will return to City Council for a budget amendment. Additionally, Airports Staff are proposing to limit Air Service Development costs to $60,000 in FY26 and will return to Council for a budget amendment if additional funds are required in FY26 whereas in FY27 lower projected expenses, particularly related to the water board, allow the Airports Division to budget a more robust figure for Air Service Development in that financial period.

In 2023, the City Council eliminated a payment-in-lieu-of-taxes (PILOT) paid by the Airports Division to the General Fund to cover the expenses of ARFF and in turn authorized the City Manager to establish a set amount of net transfer for the City Council to set between $0 and $760,000 (the full cost of ARFF at the level of service that the City elects to provide). For the past three fiscal years the amount transferred to the General Fund, either under the previous PILOT, or more recently as a Net Transfer, has been $250,000.

The Airports Division maintenance budget has been severely constrained by pressures to reduce costs for other essential airport functions and as a result has fallen short of completely satisfying the airfields overall maintenance needs. While the budgets were eventually increased through further justified spending, the initial budgets for airfield maintenance often hover around $50,000 and in the most recent budget cycle, no funds at all were budgeted for airfield maintenance at Benton Field. In order City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 189

PROPOSED
Packet Pg. 1021 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City to provide safe aviation facilities and meet regulatory and compliance needs, the Airports Division effectively triages airfield maintenance resulting in a backlog of deferred maintenance – this is particularly evident in the paved surfaces at both Airports.

The Airport Pavement Management System update in 2019 for Benton Field identified several paved surfaces which have not been improved since are in either a “serious” (PCI >10 and <25) or a “failed” (PCI <10) state. The condition of facilities, and in particular paved surfaces, exposes the Airports Division to the possibility that revenues from such facilities may decline or cease in the future further limiting the ability of the Airports Division to respond to maintenance needs. In an ideal setting, the Airports Division would proactively fund maintenance in order to preserve facilities in good conditions rather than attempting to mitigate issues arising from failed or end-of-life infrastructure. Many structures, particularly at Benton but present at both airports, are original structures which are at the end of their useful lives and require either major structural improvements (roof replacement, notably) or redevelopment (not eligible for grants), further burdening the airport budget. One solution to this issue is rate increases which are proposed beginning in FY26 and may have to increase further depending on the impact the rate increases have on the availability of funds for maintenance and how other cost increases mitigate the impact of increased revenues.

The 2017 RDD Airport Pavement Management System update did not rate the passenger terminal public parking lot, however, it identified the surrounding street (Woodrum Circle) at the time as “failed” (PCI <10). Although the street was eventually able to be rehabilitated through AIP grant funding over several years as a phased landside access road project, the Airports Division does not have any grant funding sources for which the parking lot is eligible to receive funds since it is a revenue generating source. Over time, certain spaces of the paid public parking have become unusable due to pavement condition and the uneven surfaces have increased the City’s potential exposure to liability for trips, falls, and other incidents. The Airports Division has proposed to borrow, as a loan, from the City’s Risk Management Reserves sufficient capital to reconstruct the parking lot in order to address these deficiencies; the financing costs of the loan will be addressed through a $2/day rate increase for passenger terminal public parking and renegotiation of the termed out concession agreement with the parking vendor to maximize revenues from paid public parking which is one of the largest single sources of revenue for the Airports Division. In addition to reconstruction, the parking lot will be reconfigured to facilitate the installation of license plate reading technology in order to improve the efficiency of parking lot revenue collection and, indirectly, improve the customer experience of parking at RDD.

At both Airports, the Airports Division currently partners with FBOs to collect transient tie-down nightly parking fees due to the City and as part of these agreements the FBO is entitled to keep approximately 50% of the fee collected. In the past, this has been a common airport industry practice which is now fading due to the availability of new tracking and billing software solutions that utilize ADS-B (understandable as publicly available GPS tracking of the real-time position of aircraft). In conversation with service providers for these technologies, the Airports Division has determined that it may be possible to increase the share of transient aircraft collections due for each airport by up to 35%. This software would also enable the Airports Division to more efficiently implement its proposed landing fees, particularly in regards to unscheduled aircraft which may not typically have provided reports of landings and aircraft operations to the airport in a similar manner to scheduled counterparts. The Airports Division is still in an exploratory phase as far as determining the cost and other related impacts of implementing a software-based tracking and billing solution for transient tie-down fees, overnight (aircraft) parking, and landing fees. These new revenues could help the airport in its goal to achieve economic self-sufficiency if properly developed.

Performance Measures and Workload Indicators
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Enplanements 91,194 87,000 98,090 98,474
Aircraft Operations 46,359 62,000 62,000 62,000
Hangar Occupancy 100% 100% 100% 100%
Facility and Ground Leases 39 38 41 41
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 190

PROPOSED
Packet Pg. 1022 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs

1. In 2024, the Airports Division prepared an estimate of unmet infrastructure needs on a 2, 5, and 10-year time-scale.

The infrastructure needs mostly related to the replacement, reconstruction, or rehabilitation of past useful life structures and paved surfaces, but included other items such as access control and security infrastructure, fixture replacements due to landlord tenant obligations, and equipment purchases.

2. Car rental concessions have strained the existing car wash facility at the Redding Regional Airport. The car wash system is served by a septic and leach field and cannot accommodate the demands by the car rental companies. A new replacement facility with a connection to sanitary sewer is estimated at $300K.

3. The Airports Division is responsible for maintaining a large inventory of leased facilities which are nearing or already beyond the end of their useful lives, or otherwise have fixtures which are at or beyond the end of their useful lives.

Ideally the Airports Division would commission a “facilities assessment” to identify, prioritize, and plan for capital improvement needs on leased, or leasable, facilities in order to continue to support revenue generation at the Airport.

The Airports Division anticipates a facilities assessment may cost up to $75,000 and will likely identify further needs in the hundreds of thousands to millions between structural improvements (such as roofs) and fixtures (such as HVAC) at airport facilities.

4. Land use at a “federally obligated” airport (meaning an airport which has accepted federal grant funding, such as both RDD and Benton) is subject to certain federal requirements regarding rates and charges implemented towards both aeronautical and non-aeronautical users of airport property. For non-aeronautical land uses on airport property, the Airports Division is obligated to charge fair market value rent including for other uses by the sponsor agency - the City of Redding, itself - with limited exception. In order to facilitate a number of existing and proposed nonaeronautical land uses and meet regulatory compliance needs, the Airports Division must implement a practice of valuing all land used for non-aeronautical purposes with a fair market value appraisal. While this may eventually result in increased revenues from non-aeronautical land-uses, the short-term budget limits the ability of the Airport to conduct appraisals needed, starting from a backlog, which in turn limits potential added revenues in the upcoming budget cycle. On average, an appraisal that is compliant with FAA standards has cost about $7,000 per land area (often portions of several parcels) appraised.

5. Security systems at RDD are past their useful life. Upgrading the systems are a high priority as sensors and cameras are starting to fail. A full replacement of these systems is being evaluated. Camera replacement alone are anticipated to cost $100,000 - $120,000The Airports Division does not have a facilities assessment for either airport to identify the condition and priority level of all facilities it is responsible for maintaining which leads to unanticipated failures in the infrastructure that impact air service and strain the limited budget for any planned maintenance. A onetime cost to develop the assessment is estimated at $75K.

Airports Infrastructure Cost Projections
2-Year 5-Year 10-Year
Local Match for
FAA Projects Sub- Total $ 231,935.00
Local Match for
FAA Projects
Sub-Total $ 865,404.00
Local Match
for FAA
Projects Sub- Total $ 10,050,000.00
Local Funded
Projects Sub-Total $ 13,218,100.00
Local Funded
Projects Sub- Total $ 11,926,500.00
Local Funded
Projects Sub- Total $ 42,130,000.00
2-Year Subtotal $ 13,450,035.00 5-Year Subtotal $ 12,791,904.00 10-Year
Subtotal $ 52,180,000.00
Running Total $ 26,241,939.00 Running Total $ 78,421,939.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 191

PROPOSED
Packet Pg. 1023 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Cash Flow
The following table illustrates the projected operating and capital fund balance:

Five-Year Plan FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance* $ 59,171 $ 110,860 $ 179,001 $ 103,403 $ (29,826) Revenues 4,257,190 4,354,550 4,359,246 4,399,338 4,439,831 Expenses (4,947,800) (3,528,709) (3,682,144) (3,779,867) (4,245,861) Transfers 1,117,300 (382,700) (407,700) (407,700) (407,700) Net Income 426,690 443,141 269,402 211,771 (213,730)
Ending Cash (Non-Dedicated) 110,860 179,001 103,403 (29,826) (245,589) Ending Cash (Dedicated PFC) (1,067,033) (692,033) (347,033) (2,033) 0 Ending Balance $ (956,173) $ (513,032) $ (243,630) $ (31,859) $ (245,589) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 192

PROPOSED
Packet Pg. 1024 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

INFORMATION TECHNOLOGY DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 193

PROPOSED
Packet Pg. 1025 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 194

PROPOSED
Packet Pg. 1026 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

INFORMATION TECHNOLOGY DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Information Technologies Geographic Information Services Communications - Radios City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 195

PROPOSED
Packet Pg. 1027 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 196

PROPOSED
Packet Pg. 1028 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

INFORMATION TECHNOLOGY DEPARTMENT
Overview
The Information Technology Department consists of three divisions—the Information Technology Division (IT), the Geographic Information Systems Division (GIS), and the Communications Division.

The City of Redding’s Information Technology (IT) Department provides employees with a reliable and secure computer infrastructure and dependable high-speed network access, ensuring maximum cloud application and service availability; maintains and supports over 1,250 users and 3,000 network devices, consisting of over 1,000 computers and 320 servers; provides high level technical assistance, support, and advice to all City departments regarding hardware procurement, applications, and operations; updates and serves as the main line of support for Finance and Personnel in regards to the City’s main financial systems, the AS400 and Oracle ERP/HCM/EPM; and provides technical project management support for numerous City departmental projects.

Information Technology Division
The Information Technology Division is comprised of Administration, the Programming team, and the Network Operations Center (NOC). These areas support a variety of technology needs for the City of Redding, including but not limited to, application specific support for Oracle, Dossier, IT Pipes, Help Desk functions, computer replacement, and cyber security.

Geographical Information Systems Division
The Geographical Information System (GIS) Division plays a crucial role supporting 27 City departments and divisions. GIS maintains core datasets and responds to more than 1,000 hard-copy map requests annually. GIS works to expand the City’s datasets and accessible web-based map services to support City and Redding Electric Utility (REU) systems. GIS continues to expand integrations with external cloud platforms and on-premise applications in support of current projects and ongoing maintenance. GIS leverages their expertise, industry specific software tools, and mapping applications to support the City’s fire mitigation efforts, the migration to industry standard Utility Network for REU, and more. The GIS team supports in-house enterprise applications, such as our Development Services Integrated Land Management System (ILMS), EnerGov software, Public Works Maintenance Management System (MMS), Cartegraph OMS software, and PremierOne the Integrated Public Safety System (IPSS) software.

Communications Division
The Communications Division is responsible for all infrastructure and systems that allow connection of phone, radio, Wi-Fi, Internet, and video security systems at City Hall and ancillary locations. This includes maintaining hundreds of miles of cabling, hundreds of switches, and over 178 Wireless Access Points.

These are all Internal Service Funds, and as such they serve other departments and divisions within the City of Redding. The goals of the Information Technology Department are to provide high quality service and support to the City's departments, divisions, and staff; to protect the City's digital systems, networks, and data from unauthorized access, use, disclosure, disruption, modification, and exploitation through progressive and proactive cyber security practices; to leverage technology to create improved processes, efficiencies, and integration throughout all areas of the City. These goals are directly in support of the City Manager's goals and objectives of Communication and Transparency and Government of the 21st Century.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 197

PROPOSED
Packet Pg. 1029 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget divided between the major expenditure groups.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Information Technologies $ 6,921,575 $ 4,872,950 $ 7,210,380 $ 5,473,358 $ (1,737,022) $ 5,261,434 $ (211,924) Geographic Information Servi
ces
927,322 717,330 735,280 784,115 48,835 798,935 14,820
Communications - Radios 768,434 786,210 951,920 1,805,368 853,448 1,888,626 83,258 Total $ 8,617,331 $ 6,376,490 $ 8,897,580 $ 8,062,841 $ (834,739) $ 7,948,995 $ (113,846) The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 2,744,524 $ 2,020,210 $ 70,000 $ 426,700 $ 5,261,434 FY 2025-26 Proposed 2,783,698 1,837,960 425,000 426,700 5,473,358 FY 2024-25 Amended 3,189,540 1,913,460 1,721,040 386,340 7,210,380 Information Technologies
FY 2023-24 Actual 3,127,218 1,136,142 2,079,636 578,579 6,921,575 FY 2026-27 Proposed 566,325 220,060 12,550 - 798,935
FY 2025-26 Proposed 550,345 221,220 12,550 - 784,115
FY 2024-25 Amended 561,970 157,770 15,540 - 735,280
Geographic Information Servi
ces
FY 2023-24 Actual 594,445 329,368 3,508 - 927,322
FY 2026-27 Proposed 643,016 1,067,610 178,000 - 1,888,626 FY 2025-26 Proposed 606,468 943,900 255,000 - 1,805,368 FY 2024-25 Amended 327,830 504,910 119,180 - 951,920
Communications - Radios
FY 2023-24 Actual 251,824 516,611 - - 768,434
FY 2026-27 Proposed $ 3,953,865 $ 3,307,880 $ 260,550 $ 426,700 $ 7,948,995 FY 2025-26 Proposed $ 3,940,511 $ 3,003,080 $ 692,550 $ 426,700 $ 8,062,841 FY 2024-25 Amended $ 4,079,340 $ 2,576,140 $ 1,855,760 $ 386,340 $ 8,897,580 Total
FY 2023-24 Actual $ 3,973,487 $ 1,982,121 $ 2,083,144 $ 578,579 $ 8,617,331 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 198

PROPOSED
Packet Pg. 1030 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
The following table displays the number of positions in the Information Technology Department.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 19.00 19.00 19.00 17.00 (2.00) 17.00 -
Information Technologies P/T - - - - - - -
Total 19.00 19.00 19.00 17.00 (2.00) 17.00 -
F/T 4.00 4.00 4.00 4.00 - 4.00 -

P/T - - - - - - -
Geographic Information Servic
es
Total 4.00 4.00 4.00 4.00 - 4.00 -
F/T 2.00 2.00 2.00 4.00 2.00 4.00 -
Communications - Radios P/T - - - - - - -
Total 2.00 2.00 2.00 4.00 2.00 4.00 -
F/T 25.00 25.00 25.00 25.00 - 25.00 -
Total P/T - - - - - - -
Total 25.00 25.00 25.00 25.00 - 25.00 -
Significant Issues
Information Technology Division
Information Technology (IT) Division provides high quality service and support to the City's departments, divisions, and staff.

In the 2025-2027 budget cycle, IT will develop a technology roadmap to achieve advantages and efficiencies of acquired technologies and applications. Significant issues IT faces in this area are the prevalence and variety of digital applications currently in use throughout the City, and the new applications that are joining the market on a regular basis. Reviewing, supporting, integrating, and advising on digital applications is a time and staff intensive process. Implementing applications without proper review and assessment has costly implications; developing a technology roadmap enables IT to play a pivotal role in stewarding City funds through optimizing technology workflows. To address limited personnel resources and growing demand for services, IT will implement efficient solutions like load balancing for technology infrastructures to enable staff to automate more processes that would otherwise require a dedicated staff person.

IT will invest in staff training in this budget cycle. Significant issues which may impede this include limited training availability at affordable price points, and insufficient staffing levels to for training and while managing the day-to-day demands.

IT will protect the City's digital systems, networks, and data from unauthorized access, use, disclosure, disruption, modification, and exploitation through cyber security through upgrading to Microsoft Sentinel, implementing network segmentation beginning in 2026-2027, and continuing to refine cyber security policies, processes, and trainings. Changing legal landscapes for government compliance, the rapid growth of artificial intelligence, and the persistent and amorphous risks associated with hacking, ransomware, and phishing are significant issues in the cyber security realm.

IT works with departments across the City to leverage technology and create improved processes, efficiencies, and integrations.

Significant issues arise when different applications do not integrate seamlessly, when migrations from old systems to modern systems do not have one-to-one correlations, while considering specialized tailored solutions versus more broadly applicable multi-use applications, and with the rising costs paired with the prevalence of the subscription model.

IT is responsible for day-to-day IT support for users, patch maintenance, and updates. Additionally, IT establishes and executes the equipment replacement plans for computer replacements throughout the City. IT supports all of the applications used throughout the City including ensuring safe integrations between them. Sufficient and compliant storage, back up, and processing power is assessed and managed by IT. Regarding IT assets like storage, servers, and computers, significant issues include supply chain challenges, the staff time required to cycle out equipment across the City, and rising costs.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 199

PROPOSED
Packet Pg. 1031 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Geographical Information Systems Division
Geographical Information Systems (GIS) provides high quality service and support to the City's departments, divisions, and staff. GIS works to ensure reliable, accurate, and accessible digital mapping for Public Safety Services, and work with departments to leverage technology to create improved processes, efficiencies, and integrations. In this budget cycle, GIS will upgrade City GIS infrastructure to Enterprise 11.3 or higher, and begin the REU Utility Network Implementation project.

Significant challenges to this work include the technical expertise required to shift from pen and paper processes to digital processes, the growing demand for GIS services and map systems, and the rising costs of subscription based software.

Communications Division
Communications provides high quality service and support to the City's departments, divisions, and various outside agencies for public safety support. In the 2025-2027 budget cycle, Communications will increase network redundancy to ensure dependable access, strengthen the wide area network, and replace identified aging network hardware. Significant issues that may affect this work include, availability of compatible network hardware, sufficient numbers of new staff trained in the specialized processes for Motorola Radio system, working with outside Internet Service Providers to test networks and avoid downtime.

Performance Measures and Workload Indicators
Information Technology Department
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Number of Email Accounts 1,216 1,225 1,250 1,280
Number of service Calls - Hardware/Office Automation, and Application Programs 3,568 3,600 3,500 3,500
Number of Wide Area Network (WAN) Connected Facilites 45 45 45 45 Number of Windows Servers 283 280 275 275
Numbers of IBMi Servers 1 1 1 1
Number of Other Servers 15 15 15 15
Number of Registered Domains 31 32 32 32
Web Applications 20 23 25 25
Communications Division
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Telephone Lines 1,117 1,120 1,120 1,120
Cell Phones 364 370 400 430
Telephone Lines 827 830 850 870
800 MHz Mobile/Portable Radios 875 900 925 925
800 MHz Repeaters 24 24 24 24
800 MHz Sites 2 2 2 2
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 200

PROPOSED
Packet Pg. 1032 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Geographical Information Systems
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Mapping/Analysis Requests 1,300 1,200 1,200 1,200
Web-Based Interactive Mapping Applications 155 140 150 160 Filed Data Collection Apps 15 30 40 40
Interactive Map Visits Counts 96,620 95,000 100,000 110,000 Open Data Portal Visit Counts (Public) 93,946 80,000 80,000 80,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 201

PROPOSED
Packet Pg. 1033 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs
Information Technology
• Data Base Administrator $128,000 / year
• Cyber Security Systems Administrator $128,000 / year
• Computer Support Specialist $64,500 / year
• Additional Training for Network Operations Center Staff $25,000 / year Communications
None identified.

Geographical Information Systems
• Plotter $8,000
• SQL Licenses $6,000 / year
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 202

PROPOSED
Packet Pg. 1034 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PERSONNEL DEPARTMENT

ORGANIZATION CHART
Personnel Director
Risk Manager
(Workers’ Compensation)
Personnel Analyst II
(Claims Examiner)
Personnel Analyst II
(Claims Examiner)
Senior Personnel Analyst
(Benefit Programs)
Personnel Analyst II
(Recruitments)
Personnel Analyst II
(Benefits /
Volunteer Coordinator)
Clerk II
Personnel Manager
Personnel Analyst II
(Claims Examiner)
Senior Personnel Analyst
(Recruitments)
Personnel Analyst I/II
(Recruitments)
Personnel Analyst I/II
(Recruitments)
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 203

PROPOSED
Packet Pg. 1035 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 204

PROPOSED
Packet Pg. 1036 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PERSONNEL DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $10,000
$20,000
$30,000
$40,000
$50,000
Personnel Employer
Services
Volunteer
Services
Employee
Benefits Payroll
Employee
Benefits
Insurance
Risk
Worker's
Compensation
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 205

PROPOSED
Packet Pg. 1037 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 206

PROPOSED
Packet Pg. 1038 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PERSONNEL DEPARTMENT
Overview
The Personnel Department supports City operations in two main areas: human resources and the administration of the City's Workers' Compensation Program.

Personnel provides essential services in the areas of recruitment and selection of qualified staff, benefit administration, classification and compensation analysis, performance management, discipline and investigations, interactive accommodation processes, and the maintenance and development of personnel policies. The Personnel Department also leads Citywide training programs, manages leave administration, oversees labor relations/negotiations, ensures Department of Transportation (DOT) Drug compliance for City drivers with Class A licenses, administers the DMV Pull Program, and coordinates volunteer administration. Additionally, Personnel is responsible for maintaining all employee records and HR information, and processes personnel actions such as promotions, step increases, salary adjustments, transfers, etc. into the Oracle system, directly impacting employee payroll and benefits administration.

The City’s Workers’ Compensation program provides timely, effective and accurate delivery of all workers’ compensation benefit entitlements to injured workers in accordance with state laws, applicable Memoranda of Understanding and City Council Resolutions. The City’s Workers’ Compensation program is self-funded for primary coverage up to the first $750,000 per claim and self-administered in house by a unit of four City claims examiners responsible for processing, examining and adjusting claims in accordance with State Labor Code as well as administrative procedures and guidelines as well as ensuring that employees receive prompt and professional medical care.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Personnel $ 894,217 $ 905,200 $ 911,170 $ 964,138 $ 52,968 $ 1,039,039 $ 74,901 Employer Services 1,119,177 1,148,340 1,148,340 1,229,070 80,730 1,227,660 (1,410) Volunteer Services 169,275 180,850 181,840 93,175 (88,665) 98,926 5,751 Employee Benefits Payroll 28,545,915 47,517,890 47,517,890 46,006,530 (1,511,360) 48,948,300 2,941,770 Employee Benefits Insurance 32,880,607 30,418,800 30,418,800 26,476,090 (3,942,710) 27,269,570 793,480 Risk Worker's Compensation 4,118,564 - 5,217,610 5,567,471 349,861 5,637,066 69,595 Total $ 67,727,755 $ 80,171,080 $ 85,395,650 $ 80,336,474 $ (5,059,176) $ 84,220,561 $ 3,884,087 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 207

PROPOSED
Packet Pg. 1039 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 852,659 $ 186,380 - - $ 1,039,039 FY 2025-26 Proposed 794,868 169,270 - - 964,138
FY 2024-25 Amended 718,560 192,610 - - 911,170
Personnel
FY 2023-24 Actual 691,704 202,514 - - 894,217
FY 2026-27 Proposed 711,720 515,940 - - 1,227,660
FY 2025-26 Proposed 707,080 521,990 - - 1,229,070
FY 2024-25 Amended 624,800 523,540 - - 1,148,340
Employer Services
FY 2023-24 Actual 700,818 418,359 - - 1,119,177
FY 2026-27 Proposed 79,506 19,420 - - 98,926
FY 2025-26 Proposed 75,325 17,850 - - 93,175
FY 2024-25 Amended 157,460 24,380 - - 181,840
Volunteer Services
FY 2023-24 Actual 143,646 25,628 - - 169,275
FY 2026-27 Proposed - 48,948,300 - - 48,948,300
FY 2025-26 Proposed - 46,006,530 - - 46,006,530
FY 2024-25 Amended - 47,517,890 - - 47,517,890
Employee Benefits Payroll
FY 2023-24 Actual - 28,545,915 - - 28,545,915
FY 2026-27 Proposed 346,820 26,922,750 - - 27,269,570
FY 2025-26 Proposed 332,320 26,143,770 - - 26,476,090
FY 2024-25 Amended 267,990 30,150,810 - - 30,418,800
Employee Benefits Insurance
FY 2023-24 Actual 258,918 32,621,689 - - 32,880,607
FY 2026-27 Proposed 834,126 4,802,940 - - 5,637,066
FY 2025-26 Proposed 802,351 4,765,120 - - 5,567,471
FY 2024-25 Amended 907,770 4,308,020 1,820 - 5,217,610
Risk Worker's Compensation
FY 2023-24 Actual 896,438 3,221,626 500 - 4,118,564
FY 2026-27 Proposed $ 2,824,831 $ 81,395,730 - - $ 84,220,561 FY 2025-26 Proposed $ 2,711,944 $ 77,624,530 - - $ 80,336,474 FY 2024-25 Amended $ 2,676,580 $ 82,717,250 $ 1,820 - $ 85,395,650 Total
FY 2023-24 Actual $ 2,691,524 $ 65,035,731 $ 500 - $ 67,727,755 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 208

PROPOSED
Packet Pg. 1040 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
The following chart gives a breakdown of personnel in the various divisions of the Personnel Department which have employees:

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 8.00 8.00 8.00 7.00 (1.00) 7.00 -
Personnel P/T - - - - - - -
Total 8.00 8.00 8.00 7.00 (1.00) 7.00 -
F/T 6.00 6.00 6.00 5.00 (1.00) 5.00 -
Risk Worker's Compensation P/T 0.48 - - - - - -
Total 6.48 6.00 6.00 5.00 (1.00) 5.00 -
F/T 1.00 1.00 1.00 1.00 - 1.00 -
Volunteer Services P/T - - - - - - -
Total 1.00 1.00 1.00 1.00 - 1.00 -
F/T 15.00 15.00 15.00 13.00 (2.00) 13.00 -
Total P/T 0.48 - - - - - -
Total 15.48 15.00 15.00 13.00 (2.00) 13.00 -
Significant Issues
Employer Services – Labor Negotiations
Almost every bargaining unit is expected to open contract negotiations within the next budget cycle. The volume of research and analysis involved in each contract negotiation is extensive. The high volume of ongoing negotiations may result in additional reliance on the City's contracted Labor Negotiator, resulting in increased costs.

Employer Services - Trainings
Due to limited financial resources, contracting with outside vendors to provide valuable training to City staff on topics such as difficult conversations, performance management, reasonable suspicion, disciplinary process, public records act requirements, the Americans with Disabilities Act and reasonable accommodation process, sexual harassment prevention, and role of a supervisor is not feasible during this budget cycle. Personnel plans to leverage internal City resources, such as staff in Personnel and the City Attorney's Office, to provide City-wide trainings on a regular basis to ensure employees have the knowledge and tools to be successful and limit liability. A potential risk to the implementation of City-wide trainings is the capacity of Personnel and City Attorney staff to develop and implement these trainings.

Additionally, Personnel plans to send two employees to Workplace Investigation training in FY 26/27. These trainings are in high demand and fill up quickly. If Personnel is successful in obtaining training spots at the Workplace Investigation training, Personnel will be able to perform many workplace investigations in house and transition away from outside investigators, resulting in savings to the City. If Personnel is not able to obtain a training spot or funds are not approved for this training opportunity, Personnel will continue to rely on outside investigators, resulting in increased costs.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 209

PROPOSED
Packet Pg. 1041 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Employee Benefits Insurance Costs
The City participates in a Joint Powers Authority [Public Risk Innovation, Solutions and Management (PRISM)] for the purpose of securing cost-effective health insurance coverage for eligible employees, retirees, and their dependents. While CalPERS health premiums have increased an average of 6.1% per year and California PPO's have increased an average of 8.9% per year since 2009, the City of Redding health premiums have averaged an annual increase of 4.1% through participation in the JPA.

Many factors are driving increased healthcare costs including inflationary pressure from providers and rising demand for expensive GLP-1 medications. Working closely with our broker as well as educating employees on preventative healthcare to address conditions before they become major will be essential to keep costs down.

Workers' Compensation Self Insurance Program – Insurance Premiums and Claims Costs The City’s Workers' Compensation insurance coverages are obtained through the City’s participation as a member of Public Risk Innovations, Solutions and Management (PRISM). Insurance premiums in Fiscal Year 25/26 are projected to increase by almost $200,000 and may increase further in Fiscal Year 26/27. The City’s Workers’ Compensation program is self-funded for primary coverage up to the first $750,000 per claim. Claims costs continue to rise due to increased medical costs, settlements, and legal costs. Although the City could reduce premium costs by approximately $100,000 annually by increasing the Self Insurance Retention (SIR) rate to $1M, this savings would quickly be negated in claims costs as the City would need to pay an additional $250,000 per claim before insurance kicked in.

Performance Measures and Workload Indicators
Personnel Division
The following table displays some of the workload indicators for the past, present and projected future of the Personnel Division.
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Recruitments conducted 366 192 200 225
Employment applications received 6,121 6,754 7,000 7,300 Orientations conducted 267 282 311 330
Employee training sessions conducted/facilitated by Personnel 34 43 40 40 Labor contracts negotiated 6 1 6 4
Personnel transactions 1,548 1,771 1,900 2,100
Retirements processed 26 27 30 30
Policy Development/ Revisions 3 6 6 6
Risk Management Division
The following table displays some of the workload indicators for the past, present and projected future of the Risk Management Division.
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Worker's compensation indemnity claims opened 33 37 42 44 Workers' compensation medical only claims opened 43 48 48 50 Workers' compensation claims closed 42 44 44 46
Open Claims as of end of FY 260 265 265 267
Bi-Annual PRISM Audit Score 98.80% - 97.00% -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 210

PROPOSED
Packet Pg. 1042 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Employer Services Division
The following table displays some of the workload indicators for the past, present and projected future of the Employer Services Division.
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected DMV physicals 120 145 145 145
Pre-employment drug tests 180 162 150 150
Physicals - Fire, Safety, Pre-employment, Mask Fit Tests 145 150 150 150 Unmet Needs
Compensation Study ($75,000). Historically, the City has utilized an outside vendor to complete market salary studies to assist with labor negotiations. With a high volume of labor negotiations during this budget cycle, salary studies will be necessary to support recommendations to City Council. Already taxed with a ballooning workload, internal staff will need to complete the extensive salary studies, causing delays in negotiations.

Management Analyst I/II Allocation ($127,000). The Personnel Department needs significant administrative support to assist with contracts, invoices, requests for proposals, policy updates, and extensive manual tracking of vacancies and position control due to AB 2561.

Total Unmet Needs for the Department $202,000
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 211

PROPOSED
Packet Pg. 1043 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 212

PROPOSED
Packet Pg. 1044 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

POLICE DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 213

PROPOSED
Packet Pg. 1045 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 214

PROPOSED
Packet Pg. 1046 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

POLICE DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
Police -
Administration
Police - Field
Operations
Police -
Investigations
Police - Services
Division
Police - Grants
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 215

PROPOSED
Packet Pg. 1047 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 216

PROPOSED
Packet Pg. 1048 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

POLICE DEPARTMENT
Overview
The Redding Police Department’s mission is to work in partnership with the community to protect life and property, find innovative ways to solve neighborhood problems, and enhance the quality of life in the city. The Redding Police Department (RPD) consists of three divisions, each led by a Captain.

The Field Operations Division is the fundamental service delivery team of the Police Department. It accounts for more than 70 percent of the Police Department’s measurable workload, providing services 24 hours a day, 365 days a year. The Field Operations Division encompasses approximately 100 employees in multiple positions. It includes Patrol and several specialty units such as the K-9 Unit and SWAT (Special Weapons and Tactics). Within the Field Operations Division is the Special Services Unit (SSU) which focuses heavily on community-oriented policing, proactive enforcement, and long-term problemsolving. The Special Services Unit encompasses the Neighborhood Police Unit, Traffic Unit, Downtown Bike Team, Crisis Intervention Team, School Resource Officers, Park Rangers, and the Community Clean-up Program.

The Detective Division includes Detectives and Records. The Detective Unit conducts follow-up criminal investigations on all felony and certain misdemeanor crimes reported to the Police Department, including homicide, sexual assault, burglary, property crimes, high-tech crimes, financial crimes, missing persons, gang investigations, and crime scene investigations.

Police officers assigned to the Detectives Unit are provided significant ongoing training in order to prepare them for their investigative assignment. Considerable cross training is required so Detectives can be temporarily assigned to any type of case when additional resources are needed.

Along with providing customer service for members of the public who come in to the Department, the Records Unit supports all police divisions, including processing reports, managing warrants, and handling registration of massage parlors, secondhand dealers, card rooms, and sex and arson registrants. Records handles several other critical functions to support the daily operations of the Patrol and Detective Divisions allowing them to focus on their primary responsibilities.

The Administration Division conducts all hiring, manages all training, purchasing, payroll, department budget, and grants.

Administration also includes the Body Worn Camera Unit, and the Professional Standards Unit that oversees all internal investigations, property and evidence storage, and policies and procedures for the Department. They also handle the Department’s portion of the City’s marijuana licensing process, including physical inspections of the locations.

The following is a breakdown of the adopted budget by division.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Police - Administration $ 4,555,645 $ 4,040,650 $ 4,027,560 $ 4,578,496 $ 550,936 $ 4,769,005 $ 190,509 Police - Field Operations 31,341,432 27,845,290 31,898,010 26,885,239 (5,012,771) 28,896,392 2,011,153 Police - Investigations 6,433,691 6,117,590 6,180,520 6,251,456 70,936 6,447,779 196,323 Police - Services Division 4,607,424 5,289,820 5,318,720 4,560,678 (758,042) 4,724,228 163,550 Police - Grants 1,253,367 123,410 2,061,308 456,094 (1,605,214) 717,221 261,127 Total $ 48,191,560 $ 43,416,760 $ 49,486,118 $ 42,731,963 $ (6,754,155) $ 45,554,625 $ 2,822,662 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 217

PROPOSED
Packet Pg. 1049 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table displays how the Department’s budget is broken down between the major expenditure groups.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ 3,508,875 $ 1,260,130 - - $ 4,769,005 FY 2025-26 Proposed 3,363,626 1,214,870 - - 4,578,496
FY 2024-25 Amended 3,029,660 997,900 - - 4,027,560
Police - Administration
FY 2023-24 Actual 3,429,695 1,125,950 - - 4,555,645
FY 2026-27 Proposed 25,362,812 3,259,480 274,100 - 28,896,392 FY 2025-26 Proposed 23,430,109 3,083,030 372,100 - 26,885,239 FY 2024-25 Amended 23,541,530 5,185,250 2,962,230 209,000 31,898,010 Police - Field Operations
FY 2023-24 Actual 22,391,790 5,191,055 3,584,596 173,990 31,341,432 FY 2026-27 Proposed 5,768,999 678,780 - - 6,447,779
FY 2025-26 Proposed 5,629,406 622,050 - - 6,251,456
FY 2024-25 Amended 5,410,310 770,210 - - 6,180,520
Police - Investigations
FY 2023-24 Actual 5,664,848 768,843 - - 6,433,691
FY 2026-27 Proposed 2,226,378 2,497,850 - - 4,724,228
FY 2025-26 Proposed 2,133,148 2,427,530 - - 4,560,678
FY 2024-25 Amended 2,531,810 2,786,910 - - 5,318,720
Police - Services Division
FY 2023-24 Actual 2,167,929 2,439,495 - - 4,607,424
FY 2026-27 Proposed 503,971 - 213,250 - 717,221
FY 2025-26 Proposed 104,624 - 351,470 - 456,094
FY 2024-25 Amended - 26,590 2,034,718 - 2,061,308
Police - Grants
FY 2023-24 Actual 443,802 6,114 803,452 - 1,253,367
FY 2026-27 Proposed $ 37,371,035 $ 7,696,240 $ 487,350 - $ 45,554,625 FY 2025-26 Proposed $ 34,660,913 $ 7,347,480 $ 723,570 - $ 42,731,963 FY 2024-25 Amended $ 34,513,310 $ 9,766,860 $ 4,996,948 $ 209,000 $ 49,486,118 Total
FY 2023-24 Actual $ 34,098,063 $ 9,531,458 $ 4,388,049 $ 173,990 $ 48,191,560 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 218

PROPOSED
Packet Pg. 1050 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Personnel
During FY 2024-25 eight (8) sworn positions were held open and formally removed as part of this budget. Grant resources are being used to fund four (4) officers. If and when these funding sources are no longer available, other funding will need to be identified or the positions will be eliminated. The sworn positions eliminated reduce the number of officers available for specialty units. Elimination of the positions reduces the total number of sworn officers to 114. This budget also anticipates a reduction expenses equivalent to four (4) officer position in July 2027 due to the exhaustion of ARPA funding. Two (2) Community Service Officers (CSOs) were also eliminated reducing the number of CSO's to eleven (11).

The following table displays the number of positions in the Redding Police Department.

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) Proposed (Decrease) F/T 12.00 12.00 12.00 11.00 (1.00) 11.00 -
Police - Administration P/T - - - 0.75 0.75 0.75 -
Total 12.00 12.00 12.00 11.75 (0.25) 11.75 -
F/T 116.00 116.00 116.00 106.00 (10.00) 106.00 -
Police - Field Operations P/T 8.17 8.17 8.17 2.91 (5.26) 2.91 - Total 124.17 124.17 124.17 108.91 (15.26) 108.91 -
F/T 21.00 21.00 21.00 21.00 - 21.00 -
Police - Investigations P/T - - - - - - -
Total 21.00 21.00 21.00 21.00 - 21.00 -
F/T 19.00 19.00 19.00 16.00 (3.00) 16.00 -
Police - Services Division P/T 1.44 1.44 1.44 1.50 0.06 1.50 - Total 20.44 20.44 20.44 17.50 (2.94) 17.50 -
F/T - - - 1.00 1.00 1.00 -
Police - Grants P/T - - - - - - -
Total - - - 1.00 1.00 1.00 -
F/T 6.00 6.00 6.00 6.00 - 6.00 -

P/T - - - - - - -
Police Information Technology
Staff
Total 6.00 6.00 6.00 6.00 - 6.00 -
F/T 174.00 174.00 174.00 161.00 (13.00) 161.00 -
Total P/T 9.61 9.61 9.61 5.16 (4.45) 5.16 -
Total 183.61 183.61 183.61 166.16 (17.45) 166.16 -
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 219

PROPOSED
Packet Pg. 1051 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Significant Issues
The loss of 8 sworn officers has required the reduction of specialty units in order to maintain required patrol units. The positions eliminated include two (2) Crisis Intervention Response Officers (CIRT), two (2) Bike Team Officers, and two (2) Park Rangers - reducing each of these teams from four (4) to two (2). These specialty units provide proactive policing helps to keep the City's downtown, parks and trails safe and the same level of service will not be maintained. The Traffic Unit has also been reduced by two (2) Motor Officers as well.

Recruitment and hiring of qualified police officers will continue to be a significant issue for RPD. In March 2022, the Redding City Council authorized an increase from $10,000 to $40,000 signing bonus for 18 months to attract experienced lateral police officers to RPD. The signing bonus was extended by Council for 18 months in September 2023. It expired in May 2025 and will be brought back to Council for an additional extension. Maintaining the signing bonus will assist in hiring qualified lateral officers. the Administrative Division will be focusing on recruitment and hiring the most qualified staff possible. Staffing and retention of existing staff will be an ongoing issue for the Department. Area law enforcement agencies have increased signing bonuses and competitive salaries to compete with RPD.

While RPD received significant funding through ARPA in FY 2023-25 to purchase vehicles and replace most of the Department's aged vehicles, managing the fleet will continue to be a challenge for FY 2025-27. Due to budget constraints, the Department's rolling stock fund allocation has been reduced. This could cause significant issues if any major fleet needs arise during the year.

Changes in technology continue to be a challenge for RPD. As more items become computerized or digitized, it is necessary to continue to update equipment and add software to perform basic tasks. In this budget, funds have been allocated for new servers for vital computer systems, for new modems for vehicles to ensure computer systems in the vehicles can connect with the Department's record management system (RMS), and for software subscriptions that are vital to the work done by the Detective Division's high-tech crime unit (HTCU).

Officer equipment will also be a focus for the Department. Current Tasers have reached end of life and need to be replaced.

While funding has not been allocated directly in this budget, RPD will continue to work to find the funding to update the vital equipment to ensure officer safety and a less than lethal option for officer use.

RPD received a 2-year grant for officer wellness that expires at the end of 2025. RPD partnered with a local psychologist to provide yearly mental health checkups for the officers with the grant funding. The top priority in the Department's 3-year strategic plan is officer wellness and the program has been very successful. RPD will continue to identify funding sources to continue this program.

Performance Measures and Workload Indicators
2023-24 2024-25 2025-26 2026-27
Workload Indicators Actual Estimated Projected Projected Calls for service 102,890 109,647 95,022 97,721
Average response times (Priority 1-2)* 0:12:43 0:11:15 0:12:06 0:12:30 Total arrests 8,532 11,236 8,712 9,211
Felony arrests** 1,889 2,025 1,914 1,886
Total booked 3,827 3,851 3,396 3,302
Major crimes (Part I Crimes) 3,531 2,764 2,403 2,279
DUI arrests 345 406 621 599
Traffic Collisions 658 634 579 583
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 220

PROPOSED
Packet Pg. 1052 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Unmet Needs
FY25 FY26
Tasers $ 55,000 $ 55,000
Officer Wellness Mental Health Check-Ins $ 18,000 $ 18,000 HTCU Software $ 20,000 $ 20,000
Radio Replacement $ 240,000 $ 0
CIRT Officers (2) $ 559,250 $ 565,680
Bike Team Officers (2 in FY25 - 4 in FY26) $ 568,450 $ 857,100 Motor Officers (2) $ 424,200 $ 452,260
Officers (4) $ 977,600 $ 1,013,780
Community Service Officers $ 232,210 $ 257,190
Rolling Stock $ 300,000 $ 300,000
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 221

PROPOSED
Packet Pg. 1053 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 222

PROPOSED
Packet Pg. 1054 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 223

PROPOSED
Packet Pg. 1055 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 224

PROPOSED
Packet Pg. 1056 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 225

PROPOSED
Packet Pg. 1057 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 226

PROPOSED
Packet Pg. 1058 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227

PROPOSED
Packet Pg. 1059 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 228

PROPOSED
Packet Pg. 1060 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 229

PROPOSED
Packet Pg. 1061 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 230

PROPOSED
Packet Pg. 1062 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT

ORGANIZATION CHART
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 231

PROPOSED
Packet Pg. 1063 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 232

PROPOSED
Packet Pg. 1064 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT
Expenditure Comparisons (In Thousands)
2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed 0 $20,000
$40,000
$60,000
$80,000
$100,000
Public Works -
Engineering
Streets
ET/USA Locate
Redding Municipal
Utility Administration
Fleet
Parking
Water Utility
Wastewater Utility
Solid Waste Utility
Storm Drain Utility
City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 233

PROPOSED
Packet Pg. 1065 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City This page left intentionally blank.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 234

PROPOSED
Packet Pg. 1066 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City

PUBLIC WORKS DEPARTMENT
Overview
The Public Works Department consists of the Municipal Utilities (including the Underground Utilities and Solid Waste), Transportation, and Engineering. The primary responsibility of the Department is to provide basic utility, transportation and engineering services to the people of Redding which includes the day to day operation and maintenance of the related infrastructure, long-range planning and construction of capital improvement projects and support of local development through project conditioning, permitting, and inspection to accommodate growth and replace aging facilities. The operating divisions, within the Underground Utilities portion of the Municipal Utilities, includes the Storm Drain Utility, Electrical Technician (ET), Underground Service Alert (USA) Locate, Redding Municipal Utilities (RMU) Administration, Water Utility, and Wastewater Utility. The Solid Waste portion of the Municipal Utilities includes the Solid Waste Utility and Fleet Maintenance.

The Municipal Utilities are termed “Enterprise Funded” (other than ET, USA Locate, RMU Admin, and Fleet Maintenance which are funded by Enterprise and General Funded Departments) since they operate entirely with self-supporting revenues and requires no General Fund support. Transportation, consisting of Streets Maintenance, Transportation Planning, Parking and Traffic Operations has in recent years, become self-funded with external dedicated state and federal transportation funds and General Fund support, with the exception of the State's required minimum maintenance effort, has been eliminated.

Engineering is responsible for the development and delivery of the City’s Capital Improvement Program and provides project delivery services to all City Departments including the Enterprise and General Funded Departments.

Following is more detail on each of the primary divisions in the Public Works Department:

Municipal Utilities (Underground Utilities):
• Storm Drain Utility - Storm Drain Utility is responsible for the planning, operations and maintenance of the City’s storm drain system including over 192 miles of storm drain pipe, 7,022 inlets, 1,344 outfalls and 200 miles of open channels.
• Water Utility - The Water Utility’s focus is to provide clean, reliable potable water and fire flows to meet the City’s water demand. The Water Utility operates and maintains two treatment plants (Buckeye and Foothill), 565 miles of pipeline, and 17 wells.
• Wastewater Utility - The Wastewater Utility’s focus is the collection and treatment of the City’s wastewater. The Utility operates and maintains two treatment plants (Clear Creek and Stillwater), over 445 miles of pipeline, and 18 lift stations.
• ET- The ET division is an internal service fund and provides capital planning, preventive maintenance and emergency repair of mechanical and electrical equipment for the city’s facilities, treatment plants, traffic signals and pedestrian crossings, lift stations, wells, and park and bridge lighting. • USA Locate - The USA Locate division is an internal service fund and is responsible for marking City owned water, wastewater, storm drain, and traffic signal underground facilities to prevent damage. • RMU Administration - The administration portion of the utilities includes budget management, comprehensive planning, customer service and overall management of the three underground utilities.

Municipal Utilities (Solid Waste):
• Solid Waste Utility – The Solid Waste Utility is responsible for commercial and residential refuse service for the City of Redding. The services include street sweeping, curbside garbage, organics and mixed recycling collection services; large construction and debris boxes; management of a centralized transfer and recycling facility; a Household Hazardous Waste (HHW) Facility; operation of the County’s West Central Landfill; and maintenance of the closed Benton Landfill.
• Fleet Maintenance – The Fleet Division is responsible for maintenance and repair of the City’s entire fleet (over 950 pieces of equipment) consisting of automobiles, gas and electric, pickups, police vehicles, fire trucks, heavy duty trucks, wheel loaders, fork lifts, trailers, generators and attachments and more.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 235

PROPOSED
Packet Pg. 1067 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City Transportation:

Streets – The Streets Division provides maintenance of the City’s 454 miles of streets or 981-plus lane miles of roadway and related sidewalks, signs and roadside infrastructure. The Division also manages 56 City-owned bridges with a program that includes maintenance, rehabilitation, and replacement of these structures. The program relies on State and Federal gas taxes to meet the growing maintenance demands. Limited maintenance funding is also available from Transportation Development Act funding and the Solid Waste, Water and Wastewater City utilities proportional to their impact on roadways.

Parking – The Parking Division provides for the maintenance of the City’s parking meter system, public parking lots, and the demonstration blocks. Funding for this division is provided by parking meter and permit revenue and a portion of fine revenue from parking violations. If revenues from these sources are not sufficient to cover the expenses then the General Fund subsidizes the remaining funding gap. The City Council approved an increase in parking rates to $1 per hour and it is anticipated that as downtown development construction is completed, the increase in revenues will meet expenses moving forward.

Traffic Operations – The Traffic Operations portion of the division has the responsibility of planning, managing and monitoring the safety, operational efficiency, congestion and growth associated with the City’s transportation network. This responsibility includes not only vehicular travel, but also the increasing demands of non-motorized transportation modes including pedestrians and bikes.

Traffic Impact Fees – Transportation is also responsible for managing the City’s various traffic impact fees including the Citywide Traffic Impact Fee, Dana Traffic Impact Fee and North Redding Traffic Benefit District. These various fees assessed to new development in the community provide for related traffic infrastructure needed to support the new traffic demands resulting with the related growth.

Engineering:

Engineering – The Engineering Division provides the preliminary engineering, environmental compliance, survey and mapping, design engineering, and construction contract management for the City’s Capital Improvement Program. In addition, the division provides engineering and survey support for development in the community including map review, civil plan check, and public works inspection. Further, the division provides a leadership role in the City’s response to Municipal Separate Storm Sewer (MS4) permit requirements. These responsibilities are managed by core technical staff, but rely heavily on the private sector to help plan and deliver the City’s capital improvement program.

City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 236

PROPOSED
Packet Pg. 1068 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City The following table depicts the Public Works Department’s net budget for the various operating divisions:

Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended* Proposed (Decrease) Proposed (Decrease) Storm Drain Utility $ 2,898,043 $ 2,498,690 $ 4,246,835 $ 2,402,342 $ (1,844,493) $ 2,536,271 $ 133,929 Water Utility 34,226,504 33,804,390 52,877,805 38,385,639 (14,492,166) 34,910,305 (3,475,334) Wastewater Utility 37,876,250 46,376,450 83,074,230 48,825,799 (34,248,431) 44,503,664 (4,322,135) Solid Waste Utility 31,611,192 30,636,690 39,814,900 29,590,676 (10,224,224) 31,034,323 1,443,647 Subtotal Enterprise Funds -
Municipal Utilities $ 106,611,989 $ 113,316,220 $ 180,013,770 $ 119,204,456 $ (60,809,314) $ 112,984,563 $ (6,219,893) Redding Municipal Utilities
Administration $ 2,649,319 $ 2,671,880 $ 2,678,930 $ 2,249,285 $ (429,645) $ 2,378,402 $ 129,117 Electrical Technicians & USA
Locates 3,627,603 3,805,600 3,816,920 4,290,039 473,119 4,335,067 45,028 Fleet Maintenance 6,070,851 5,737,160 6,216,990 6,100,967 (116,023) 6,208,419 107,452 Subtotal Internal Service
Funds $ 12,347,773 $ 12,214,640 $ 12,712,840 $ 12,640,291 $ (72,549) $ 12,921,888 $ 281,597 Public Works - Engineering $ 2,322,476 $ 1,449,810 $ 1,696,160 $ 1,348,777 $ (347,383) $ 1,406,174 $ 57,397 Streets 12,670,281 11,835,670 19,442,610 11,171,534 (8,271,076) 11,286,144 114,610 Public Land Development 631,320 200,000 200,000 630,000 430,000 650,000 20,000 Subtotal General Fund $ 15,624,077 $ 13,485,480 $ 21,338,770 $ 13,150,311 $ (8,188,459) $ 13,342,318 $ 192,007 Parking $ 570,293 $ 473,240 $ 499,710 $ 506,342 $ 6,632 $ 518,285 $ 11,943 Citywide TIF $ 2,387,554 $ 1,262,390 $ 5,593,580 $ 2,076,870 $ (3,516,710) $ 1,076,170 $ (1,000,700) Transportation Grant Projects 8,358,580 - 42,436,120 - (42,436,120) - - Subtotal Special Revenue $ 11,316,427 $ 1,735,630 $ 48,529,410 $ 2,583,212 $ (45,946,198) $ 1,594,455 $ (988,757) Total $ 149,461,444 $ 145,001,680 $ 268,686,230 $ 150,927,398 $ (117,758,832) $ 144,161,478 $ (6,765,920) Public Works Overview Budget
The table below displays how the Department’s budget is broken down between the major expenditure groups within each operating division.

Materials,
Division Supplies & Capital Debt
Personnel Services Outlay Service Total
FY 2026-27 Proposed $ (151,676) $ 1,547,850 $ 10,000 - $ 1,406,174 FY 2025-26 Proposed (219,673) 1,498,450 70,000 - 1,348,777 FY 2024-25 Amended 43,450 1,523,550 90,000 39,160 1,696,160 Public Works - Engineering
FY 2023-24 Actual 955,708 1,336,289 37 30,443 2,322,476 FY 2026-27 Proposed 2,770,294 3,465,850 5,050,000 - 11,286,144 FY 2025-26 Proposed 2,707,134 3,414,400 5,050,000 - 11,171,534 FY 2024-25 Amended 2,664,660 3,393,650 13,384,300 - 19,442,610 Streets
FY 2023-24 Actual 2,546,683 3,057,450 7,066,148 - 12,670,281 FY 2026-27 Proposed 3,321,997 1,013,070 - - 4,335,067
FY 2025-26 Proposed 3,324,159 965,880 - - 4,290,039
FY 2024-25 Amended 2,931,900 885,020 - - 3,816,920
ET/USA Locate
FY 2023-24 Actual 2,668,451 913,344 45,808 - 3,627,603
Redding Municipal Utility FY 2026-27 Proposed 1,663,412 714,990 - - 2,378,402 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 237

PROPOSED
Packet Pg. 1069 Attachment: 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) (9.1(c)--Consider Resolution adopting and approving City FY 2025-26 Proposed 1,491,985 757,300 - - 2,249,285
FY 2024-25 Amended 1,916,520 762,410 - - 2,678,930
Administration
FY 2023-24 Actual 1,847,484 801,835 - - 2,649,319
FY 2026-27 Proposed 2,893,359 3,295,060 - 20,000 6,208,419 FY 2025-26 Proposed 2,905,487 3,100,480 75,000 20,000 6,100,967 FY 2024-25 Amended 3,031,510 3,115,480 70,000 - 6,216,990 Fleet
FY 2023-24 Actual 3,013,642 3,057,209 - - 6,070,851
FY 2026-27 Proposed 183,855 181,820 - 152,610 518,285
FY 2025-26 Proposed 176,132 177,600 - 152,610 506,342
FY 2024-25 Amended 177,080 144,210 25,800 152,620 499,710 Parking
FY 2023-24 Actual 162,596 133,086 33,613 240,997 570,293 FY 2026-27 Proposed 5,898,070 17,334,655 11,629,410 48,170 34,910,305 FY 2025-26 Proposed 5,673,350 16,849,629 15,814,490 48,170 38,385,639 FY 2024-25 Amended 5,511,220 14,903,430 32,463,155 - 52,877,805 Water Utility
FY 2023-24 Actual 5,677,174 13,225,928 15,307,400 16,001 34,226,504 FY 2026-27 Proposed 7,501,797 14,022,217 17,331,210 5,648,440 44,503,664 FY 2025-26 Proposed 7,266,559 13,516,190 22,391,610 5,651,440 48,825,799 FY 2024-25 Amended 7,381,390 12,326,620 57,760,720 5,605,500 83,074,230 Wastewater Utility
FY 2023-24 Actual 7,006,961 12,639,687 12,610,290 5,619,312 37,876,250 FY 2026-27 Proposed 10,270,963 20,144,960 615,000 3,400 31,034,323 FY 2025-26 Proposed 10,052,576 19,319,700 215,000 3,400 29,590,676 FY 2024-25 Amended 11,613,590 17,844,640 10,353,420 3,250 39,814,900 Solid Waste Utility
FY 2023-24 Actual 10,446,935 17,387,437 3,775,747 1,073 31,611,192 FY 2026-27 Proposed 1,065,821 829,580 640,000 870 2,536,271 FY 2025-26 Proposed 969,512 791,970 640,000 860 2,402,342 FY 2024-25 Amended 1,220,850 767,860 2,258,125 - 4,246,835 Storm Drain Utility
FY 2023-24 Actual 881,467 847,830 1,167,895 851 2,898,043 FY 2026-27 Proposed $ 35,417,892 $ 62,550,052 $ 35,275,620 $ 5,873,490 $ 139,117,054 FY 2025-26 Proposed $ 34,347,221 $ 60,391,599 $ 44,256,100 $ 5,876,480 $ 144,871,400 FY 2024-25 Amended $ 36,492,170 $ 55,666,870 $ 116,405,520 $ 5,800,530 $ 214,365,090 Total
FY 2023-24 Actual $ 35,207,101 $ 53,400,095 $ 40,006,938 $ 5,908,677 $ 134,522,812 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 238

Redding City CouncilJune 17, 2025

Redding City Council
June 17, 2025