Agenda packet — Redding City Council, October 12, 2026

REDDING CITY COUNCIL SPECIAL MEETING
Civic Center Council Chambers
777 Cypress Avenue, Redding, CA
MONDAY, OCTOBER 12, 2026, 5:30 P.M.

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

This meeting will include teleconference participation by Mayor Mike Littau (Government Code Section 54953). In addition to the meeting location above, members of the public may participate in the meeting from the following teleconference location:

Carton House
Carton Demesne, Maynooth, Co. Kildare,
W23 TD98, Ireland
Business to be transacted at said meeting, and the only business to be transacted is as follows:

1. See Attached Agenda
______________________
Dr. Paul Dhanuka, Vice Mayor
Dated: October 9, 2026
Redding City Council October 12, 2026

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CITY OF REDDING PUBLIC PARTICIPATION
Members of the public are invited to participate in City Council meetings either in person or remotely using the City’s online public comment platform located on the City’s website and instructions are included on the agenda. Meeting agendas and staff reports are available at www.cityofredding.gov and in the Public View binder located on the podium on the north side of the Chambers.

Public comments may be provided on Closed Session, and Regular Agenda items. Speakers may register in advance through the City’s Public Comment Registration Portal or submit a request to speak in person at the meeting. Each speaker is allotted up to a maximum of three minutes.

In-Person Participation
Members of the public attending the meeting in person are given priority during public comment. • Sign in at the digital kiosk located in the lobby of Council Chambers. • Select the item or comment period you wish to speak on. • Please be ready to speak when your name is called.

Remote Participation
Members of the public wishing to speak remotely may register through the City’s Public Comment Registration Portal here (https://publicinput.com/s52444), or listen only by calling into the meeting at (530) 319-5640 meeting code: 5756.
• Registered speakers will receive instructions to join the meeting by phone. • Remote speakers are called after in-person speakers, in the order they registered. • Speakers should register for the specific agenda item or comment period they wish to address.
• Instructions for joining the remote participation system are available on the City’s website.

To help ensure a smooth and orderly meeting experience, remote participants are asked to follow these guidelines:
• Call in on time and remain connected until your item is reached. • Use the same phone number you registered with, so you appear in the speaker queue. • Keep background noise to a minimum while listening to the meeting. • When your line is unmuted, begin speaking promptly.
• State your name clearly for the record.
• Avoid speaking over other participants; wait until you are called on. • If disconnected, reconnect as quickly as possible using the same number and Meeting Code.

The City Clerk’s Office will facilitate public comments to ensure equal opportunity for participation while maintaining the orderly conduct of the meeting.

If Remote Access Service Disruption Impedes Remote Participation If remote access service is disrupted during a public open meeting which hinders remote participation then the City Clerk shall make good faith efforts to restore the remote access services which may include: (1) troubleshooting platform or teleconferencing software: (2) resetting or replacing audio and/or audiovisual equipment: (3) attempting alternative connection methods; (4) contacting necessary staff support or service providers; and/or (5) switching to back-up equipment or platforms, if available. The City Clerk shall make a record and enter into the meeting minutes the disruption and restoration efforts undertaken.

Redding City Council October 12, 2026

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If following recess of the meeting, the remote access service has not been restored within one (1) hour, then the City Council may reconvene the meeting provided that it adopts, by rollcall vote, a finding that it made good faith efforts to restore the Remote Access Services and that the public interest in continuing the meeting outweighs the public interest in remote participation.

Public Comment Timing
• The City Council will allocate up to three minutes per speaker for each agenda item. • The Mayor determines the speaking order for non-agendized public comment. • If all speakers cannot be heard within the 30-minute period whether submitted in person through the kiosk or remotely through the registration portal the remaining speakers will be called at the end of the open session agenda.

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Agenda
Special Meeting
Redding City Council
Council Chambers (Doors open 30 minutes prior)
777 Cypress Avenue,
Redding, CA
October 12, 2026
5:30 PM

1. CALL TO ORDER - VICE MAYOR DR. PAUL DHANUKA
A. Roll Call

2. CLOSED SESSION
PUBLIC COMMENT for agendized items only, the City Council will allocate up to a maximum of three minutes per speaker for each agenda item.

The City Council will recess to Closed Session to discuss the following item(s). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced.
2A. Closed Session pursuant to California Government Code Section 54956.9(d)(4):

CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of Litigation - One potential case
Redding City Council October 12, 2026

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3. REGULAR CALENDAR: REPORTS & COMMUNICATIONS OF DEPARTMENTS,

BOARDS, COMMISSIONS AND COMMITTEES
Finance

3.10(a). Consider City of Redding Mid-Cycle Budget Report and associated Resolution.

Recommendation:

Authorize and approve the following:
(1) Accept the City of Redding’s Fiscal Year 2025-26 and 2026-27 Mid-Cycle Budget Report; and
(2) Adopt Resolution approving and adopting the 61st Amendment to City Budget Resolution No. 2025-049 increasing Fiscal Year 2026 appropriations by $4,281,210 and decreasing appropriations by $9,041,220 for Fiscal Year 2026-27.

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

City Council Meetings will be televised live on Shasta Community Access Channels via Charter/Spectrum Cable channel 181, and will be rerun on Thursday at 12:30 p.m. during the week in which the meeting is held. Additionally, the meeting can be viewed online at the following: https://www.shastaartscouncil.org/scactv; and the City’s YouTube Channel https://www.youtube.com/cityofredding. Video of the City Council meetings can also be viewed on the City’s web site at https://www.cityofredding.gov/. Open the Services tab, and select City Council Videos.

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

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

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

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Closed Session pursuant to California Government Code Section 54956.9(d)(4):

CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of Litigation - One potential case
MEETING DATE: October 12, 2026
ITEM NO. 2A
FROM:
***APPROVED BY***
[email protected]
SUBJECT: 2A--Closed Session - Anticipated Litigation, One Potential Case Mary Anne Anne Wagner,
Interim City Attorney
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CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize and approve the following:
(1) Accept the City of Redding’s Fiscal Year 2025-26 and 2026-27 Mid-Cycle Budget Report; and
(2) Adopt Resolution approving and adopting the 61st Amendment to City Budget Resolution No. 2025-049 increasing Fiscal Year 2026 appropriations by $4,281,210 and decreasing appropriations by $9,041,220 for Fiscal Year 2026-27.

Fiscal Impact
For Fiscal Year (FY) 2026, the proposed resolution increases General Fund appropriations by $3,464,010, to $128,818,044. It also increases appropriations by $253,060 in Electric, $133,620 in Solid Waste, $386,680 in Fleet Maintenance, and $43,840 in Parking, for a total increase of $4,281,210. These adjustments address personnel, vehicle maintenance, and other operating costs.

The resolution also reduces estimated FY 2026 General Fund revenues by a net $1,293,100. The appropriation increases and revenue revisions are funded through $5,187,630 in beginning fund balance from the General, Parking, Electric, and Solid Waste funds, including $4,757,110 from the General Fund, plus $386,680 in Fleet Services Allocation revenue. The Fleet allocation recovers costs from Electric and Solid Waste and offsets Fleet’s additional expenditure authority; these internal charges do not represent an additional Citywide external cost. No new ongoing General Fund revenue source is proposed.

For FY 2027, the resolution increases General Fund appropriations by $2,934,360 and decreases appropriations across all other funds by a net $11,975,580, resulting in a Citywide net decrease of $9,041,220. The decrease in other funds reflects a net $15,028,530 reduction in Electric Utility appropriations, partially offset by net increases of $3,052,950 across the remaining funds for health insurance, employer CalPERS contributions, and other personnel and operating costs.

MEETING DATE: October 12, 2026
ITEM NO. 3.10(a)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 3.10(a)--Consider City of Redding Mid-Cycle Budget Report and associated Resolution.

Joseph Bowers, Interim
Finance Director
Packet Pg. 6
Report to Redding City Council October 9, 2026
Re: 3.10(a)--City of Redding Mid-Cycle Budget Review Page 2 Alternative Action
The Council may request additional information, modify or defer the proposed budget amendment, or provide alternate direction regarding the report and year-end adjustments.

Background/Analysis
Preliminary General Fund expenditures for the fiscal year ended June 30, 2026, total $117,880,404, or 94.0 percent of the $125,354,034 amended budget before the amendments proposed with this item. Detailed expenditure results appear in Appendix A, Section Four of the attached FY 2026 Year-End Budget Report.

Net encumbrances and commitments of $2,550,639 bring budget consumption to $120,431,043, leaving $4,922,991. Streets capital accounts for $4,783,803 of this balance, so nearly all remaining authority relates to unspent projects rather than recurring operating savings.

General Fund revenue and net transfers total $114,087,503, or 92.3 percent of the $123,590,847 amended forecast. The $9,503,344 shortfall primarily reflects transfers and internal department revenue below forecast by $8,210,334 and intergovernmental revenue below forecast by $1,439,267.

Tax receipts exceeded the amended forecast by $1,157,696, or 1.6 percent. Revenue detail, including tax results, is provided in Appendix A, Section Two of the year-end report.

The attached budget resolution reduces selected FY 2026 General Fund revenue estimates by a net $1,293,100 and increases FY 2027 revenue and net transfers by $2,203,090 primarily due to the receipt of SAFER grant proceeds from prior year activity. These adjustments are separate from the cumulative changes included in the Ten-Year Plan.

General Fund Reserves
Preliminary General Fund cash at June 30, 2026, is approximately $4.2 million, including estimated gas-tax reimbursements. Available operating reserves remain subject to year-end reconciliation, audit, and identification of restrictions and commitments.

The FY 2026 appropriation increase of $3,464,010 and revenue reduction of $1,293,100 increase budgeted use of beginning fund balance by $4,757,110. These adjustments address the completed fiscal year and do not represent another deduction from preliminary June cash.

The preliminary balance provides a limited operating cushion. These amendments do not resolve the reserve deficiency or the ongoing imbalance between revenues and expenditures.

General Fund Overtime
General Fund overtime totaled approximately $6,332,700 against a $4,611,000 budget, an overrun of $1,721,700. Fire and Police account for approximately 90 percent of the overrun.

Gross expenditures compared with budget were:

Fire: $4,325,500 against $3,067,000.

Police: $1,756,400 against $1,469,000.

Community Services: $150,400 against $0.

Public Works: $95,900 against $75,000.

Other departments: $4,500 against $0.

Packet Pg. 7
Report to Redding City Council October 9, 2026
Re: 3.10(a)--City of Redding Mid-Cycle Budget Review Page 3 Out-of-area fire assignments generated approximately $1.1 million in FY 2026 billings. Gross overtime must be evaluated with related reimbursements and collection timing to determine the net General Fund cost.

Budget Requests
The resolution increases City appropriations by $4,281,210 for FY 2026 and decreases appropriations by a net $9,041,220 for FY 2027. The attached resolution provides the changes by fund, department, and account. The principal requests are summarized below.

General Fund
FY 2026 Police requests total $1,726,940, including $1,328,840 for semiannual holiday pay, $327,580 for accrued-leave payouts, and $70,520 for fuel. Fire requests $1,587,400, comprising $1,256,500 for overtime and $330,900 for accrued-leave payouts.

Other FY 2026 requests include $53,560 for Council health insurance, $5,400 for City Attorney recruitment, and City Manager costs of $180,470 for accrued vacation and $125,590 for regular salary. Approximately $400,000 of existing Non-Departmental appropriations covers the remaining City Manager overrun. A $215,350 Personnel cross-charge reduction partially offsets increases. The net amendment raises General Fund appropriations to $128,818,044.

FY 2027 General Fund requests include $1,579,990 for health insurance, $469,670 for CalPERS, $833,160 for Police semiannual holiday pay, and $187,860 for Fleet allocations. Other operating changes and cross-charge corrections bring the net increase to $2,934,360.

The FY 2027 Police request totals $1,626,020. Holiday pay corrects an omission from the adopted budget. A $45,000 increase in the cross-charge to Redding Municipal Utility Administration offsets part of Police’s costs. Police reimbursement revenue also decreases by $240,000.

Fire’s $526,370 increase covers health insurance, CalPERS, and Fleet allocations, partly offset by a $35,000 cross-charge correction to Employer Services.

Streets and Engineering’s $425,010 increase includes benefit and Fleet costs, vehicle leases, $40,000 for traffic signals, $1,500 for training, and $70,000 for a pavement master plan request for proposals.

Community Services’ $207,550 increase includes benefit and Fleet costs and $20,000 for aquatic-center chemicals. A $42,640 Parks cross-charge to Streets offsets within the General Fund.

Development Services requests $150,720 for benefits and Fleet allocations. Personnel’s net $186,410 reduction reflects cross-charge corrections offset by benefit increases. Remaining department requests address health insurance and CalPERS.

Streets Fund 171 provides $338,420 in FY 2027 transfers to the General Fund: $242,860 for Streets and $95,560 for Parks. This funding offsets the General Fund’s cost of those activities.

The resolution also reduces the transfer to Rolling Stock by $75,000.

Enterprise Funds
Airport, Water, and West Central Landfill requests primarily address health insurance, CalPERS, and applicable Fleet allocations.

Packet Pg. 8
Report to Redding City Council October 9, 2026
Re: 3.10(a)--City of Redding Mid-Cycle Budget Review Page 4 Redding Electric Utility (REU) requests $253,060 for FY 2026 Fleet charges. For FY 2027, $15,832,740 in expenditure reductions, including $10,070,000 in capital reductions and changes to power supply and system operations and maintenance, are partly offset by benefit and Fleet increases. The net appropriation reduction is $15,028,530.

REU revenue estimates decrease by $11,710,000, as lower retail and wholesale gas revenue outweigh higher wholesale electric revenue. Combined revenue and expenditure changes improve budgeted fund balance by $3,318,530.

Wastewater’s $350,300 request includes $172,000 for overtime, with the remainder for benefits and Fleet allocations.

Storm Drain’s $60,570 request includes $30,000 for a new brush cleanup program, plus benefits and Fleet allocations.

Solid Waste requests $133,620 for FY 2026 Fleet charges. Its FY 2027 increase includes $429,500 for Fleet allocations and $292,470 for health insurance and CalPERS.

Internal Service Funds
Fleet requests $386,680 for FY 2026 and $797,560 for FY 2027. The FY 2027 request includes $635,000 for repair volume and costs, $85,000 for previously unbudgeted overtime, and $77,560 for benefits. Allocation revenue funds these increases. Department and utility charges fund the same costs and should not be counted as additional Citywide external costs.

Employer Services requests $70,000 for employment physicals and $300,000 for labor negotiations and personnel investigations.

Redding Municipal Utility Administration’s $85,820 increase includes benefits and $45,000 in Police cross-charges for an assigned officer.

Utility Customer Services and Field Services request a combined $49,590 increase, reflecting benefit and Fleet increases partly offset by $53,370 in other reductions.

Remaining internal service fund requests primarily address health insurance, CalPERS, and applicable Fleet allocations.

Other Funds
Parking’s FY 2026 request increases Operations by $62,230 and reduces Enforcement by $18,390, for a net $43,840 funded from beginning fund balance. This adjustment does not eliminate the cash deficit. The FY 2027 request addresses benefit costs .

Grants and Housing and Community Development requests address health insurance and CalPERS. The Housing Authority requests $600 for Fleet allocations.

Ten Year Plan
The October mid-cycle update to the General Fund Ten-Year Financial Plan shows that the City has less cash available and higher spending requirements than anticipated in March. The update incorporates revised FY2026 results, budget amendments, and a reconciliation of available cash.

As a result, the General Fund is projected to exhaust its available cash in FY2027, two years earlier than shown in the March plan.

Packet Pg. 9
Report to Redding City Council October 9, 2026
Re: 3.10(a)--City of Redding Mid-Cycle Budget Review Page 5 For FY2026, projected ending cash decreases from $9.93 million to $3.46 million. The $6.47 million decline reflects three changes: $1.60 million less in beginning cash, $1.29 million less in revenue, and $3.58 million more in net expenditures. Revenue reductions primarily reflect SAFER grant funding not received, lower service charges, and lower permit revenue, partially offset by stronger tax and fine revenue. Higher expenditures primarily reflect year-end personnel and operating costs addressed in the 61st budget amendment. The one-time $3.25 million Rancheria receipt was already included in March and is not counted again.

For FY2027, the updated plan provides $4.155 million in beginning cash, including an approximately $698,000 adjustment to reconcile projected FY2026 closing cash to the Treasurer’s reported balance. The $2.89 million in prior-year SAFER reimbursements received during FY2027 is recorded as FY2027 revenue, rather than added to beginning cash.

After offsetting the $860,330 reduction needed to remove previously budgeted SAFER receipts in Other Government revenue, the net adjustment to that revenue line is an increase of $2,029,670. These receipts provide one-time funding and do not represent an ongoing revenue source.

Compared with March, FY2027 revenue and net transfers increase by approximately $2.37 million, while net expenditures increase by $5.56 million. The expenditure increase includes $2.93 million in personnel and operating adjustments under the 61st budget amendment, additional legal services and air-quality district costs, and $2.45 million in carryovers and encumbrances after assumed savings. The updated plan also reduces rolling-stock transfers by $75,000. Ironman transfer funding and short-term Civic Auditorium operating support are limited to FY2027.

Together, FY2027 revenue and net transfers total $112.45 million, compared with $117.46 million in net expenditures. Available beginning cash covers most of the $5.01 million difference, leaving a projected year-end shortfall of approximately $859,000, compared with the $8.10 million positive ending balance projected in March.

The financial challenge continues beyond FY2027. Without corrective measures, projected cash shortfalls grow to $4.84 million in FY2028 and $10.17 million in FY2029. Although one-time receipts help meet near-term costs, the plan shows an ongoing imbalance between revenue and expenditures. The updated forecast provides Council with a clearer basis for considering expenditure reductions, revenue measures, and service-level decisions needed to balance operations and rebuild reserves.

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

Council Priority/City Manager Goals
• Budget and Financial Management – “Achieve balanced and stable 10-year Financial Plans for all funds.”
• Communication and Transparency – “Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust.”
Packet Pg. 10
Report to Redding City Council October 9, 2026
Re: 3.10(a)--City of Redding Mid-Cycle Budget Review Page 6 Attachments
Resolution
FY26 Year-End Budget Report
06 2026 Cash by Fund
Ten Year Plan 2025-27 Mid Cycle
Packet Pg. 11
Resolution No. 2026 - ____

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING THAT Budget Resolution No. 2025-049 be and is hereby amended as follows:

Fiscal Year Ended 2026
Fund Department Description Increase Decrease
101 1001 City Council 53,560 -
101 1011 City Manager 306,060 -
101 1031 City Attorney 5,400 -
101 1051 Personnel (215,350)
101 1401 Police - Administration 70,170 -
101 1402 Police - Field Operations 1,316,080 -
101 1403 Police - Investigations 266,300 -
101 1404 Police - Serivces 74,390 -
101 1501 Fire - Administration 134,180 -
101 1502 Fire - Suppression 1,394,470 -
101 1503 Fire - Prevention 58,750 -
175 5211 Parking System - Enforcement - 18,390
175 5201 Parking System - Operation 62,230 -
211 8003 REU - Interdepartmental 253,060 -
251 6502 Residential Garbage Collection 133,620 -
351 3501 Fleet - 386,680
Fiscal Year Ended 2027
Fund Department Description Increase Decrease
101 1001 City Council 18,320 -
101 1011 City Manager 29,300 -
101 1021 City Clerk 17,000 -
101 1031 City Attorney 23,150 -
101 1041 City Treasurer 16,630 -
101 1045 Finance - 53,330
101 1048 Purchasing 13,210 -
101 1051 Personnel (186,410) -
101 1101 Permit Center 18,170 -
101 1111 Building Department 50,810 -
101 1121 Planning 57,190 -
101 1131 Code Enforcement 24,550 -
101 1401 Police - Administration 127,820 -
101 1402 Police - Field Operations 1,176,780 -
101 1403 Police - Investigations 235,500 -
101 1404 Police - Services Division 65,010 -
101 1495 Police Information Technology Staff 20,910 -
101 1501 Fire - Administration 11,540 -
101 1502 Fire - Suppression 479,670 -
101 1503 Fire - Prevention 35,160 -
101 1601 Public Works - Engineering 182,150 -
101 1621 Streets - General and Administrative 242,860 - 101 1701 Community Services Administration 15,590 -
101 1711 Parks - 131,210
101 1721 Recreation Programs 34,190 -
101 1725 Aquatic Center 20,000 -
101 1726 Redding Sports Complex 6,560 -
101 1999 Transportation & RABA Support 14,160 -
102 1550 Fire - Grants 4,720 -
175 5211 Parking System - Enforcement 3,220 -
191 9151 Housing and Community Development 60,910 -
196 9103 RHA - Housing Choice Voucher Fund 600 -
201 7101 Redding Regional Airport 48,690 -
A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049 INCREASING APPROPRIATIONS BY $4,281,210 FOR FISCAL YEAR 2025-26 AND DECREASING APPROPRIATIONS BY $9,041,220 FOR FISCAL YEAR 2026-27. 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

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Packet Pg. 12
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
Fiscal Year Ended 2027 (Continued)
Fund Department Description Increase Decrease
211 8003 REU - Interdepartmental 62,900 -
211 8005 REU - Administration 2,900 -
211 8011 REU - Regulatory Compliance 3,860 -
211 8015 REU - Energy Management - 6,030
211 8021 REU - Power Production - 1,131,080
211 8025 REU - Power Supply - 2,352,500
211 8031 REU - Resources - 211,170
211 8035 REU - Line 287,770 -
211 8041 REU - Vegetation Management - 920
211 8045 REU - Service Planning - 289,090
211 8051 REU - Substations - 84,990
211 8055 REU - Asset Management - 299,010
211 8061 REU - Operations Engineering - 47,930
211 8065 REU - GIS 4,890 -
211 8071 REU - Operational Technology - 102,990
211 8075 REU - Customer Programs - 7,500
211 8079 REU - Metering - 61,030
211 8081 REU - Financial Services - 1,030
211 8085 REU - Debt - 140,260
211 8091 REU - Capital - 10,070,000
221 6101 Water - General and Administration 14,770 -
221 6103 Water Treatment 39,480 -
221 6104 Water - System Operation and Maintenance 124,400 - 231 6301 Wastewater System - Administration 7,290 -
231 6302 Wastewater - Stillwater Treatment Plant 32,360 - 231 6304 Wastewater Collection Systems 184,400 -
231 6305 Wastewater Clear Creek Treatment Plant 110,250 - 231 6311 Wastewater - Industrial Pretreatment 16,000 -
241 6701 Storm Drain - General and Administration 60,570 - 251 6501 Solid Waste Administration 45,360 -
251 6502 Residential Garbage Collection 143,940 -
251 6503 Commercial Trash Collection 85,460 -
251 6504 Roll-Off Trash Collection 28,190 -
251 6505 Resource Recovery 253,740 -
251 6506 Hazardous Household Waste 16,030 -
251 6507 Transfer Station 123,520 -
251 6508 Solid Waste Roads and Sweeping 25,730 -
255 6591 West Central Landfill 45,670 -
311 3101 Information Technologies 72,360 -
315 3111 Geographic Information Services 15,660 -
317 3121 Communications - Radios 10,930 -
321 3201 Electrical Technicians 65,090 -
321 3211 USA Locates 14,640 -
325 3251 Redding Municipal Utility Administration 85,820 - 331 3301 Public Relations, Marketing, & Communications 8,150 - 335 3351 Building Maintenance 42,280 -
341 3401 Records Management 6,590 -
345 3411 Reprographics 8,800 -
351 3501 Fleet - 797,560
361 3605 Utility Customer Services 58,710 -
365 3615 Field Services 9,120
381 3801 Risk Liability & Insurance 3,480 -
383 3831 Risk Worker's Compensation 21,770 -
391 3901 Employer Services 370,000 -
393 3921 Volunteer Services 4,930 -
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

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Packet Pg. 13
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
THAT account titles and numbers requiring adjustments by this Resolution are as follows:

Fiscal Year Ended 2026
Decrease (Increase) Fund Balance Use of Funds Source of Funds 101 0000 2910000 Beginning Balance 4,757,110
175 0000 2910000 Beginning Balance 43,840
211 0000 2910000 Beginning Balance 253,060
251 0000 2910000 Beginning Balance 133,620
Increase (Decrease) in Revenues Use of Funds Source of Funds 351 3351 3191100 Fleet Services Allocation 386,680
101 1099 3213001 Sales Tax 613,400
101 1099 3211010 Property Taxes 425,000
101 1099 3214001 Transient Occupancy Tax 152,000
101 1099 3220020 Cannabis Tax (41,300)
101 1099 3217001 Other Taxes 8,500
101 1099 3300000 Licenses/Permits (958,800)
101 1099 3400000 Fines/Penalities 1,322,000
101 1099 3600000 Other Government (1,439,200)
101 1099 3800000 Service Charges (1,635,500)
101 1099 3700000 Other Revenue 121,100
101 1099 3931000 Use of Money & Property 139,700
Expenditures Use of Funds Source of Funds
101 1001 4009031 Health Insurance Employer 53,560
101 1011 4005001 Accrued Pay - Vacation 180,470
101 1011 4004001 Full Time Regular 125,590
101 1031 5042501 Recruiting Expense 5,400
101 1051 4801011 Cross Charge From City Manager (102,340) 101 1051 4801031 Cross Charge From City Attorney (27,470) 101 1051 4801401 Cross Charge From Police - Administration (50,540) 101 1051 4801501 Cross Charge From Fire - Administration (35,000) 101 1401 4005051 Semi-Annual Holiday Pay 70,170
101 1402 4005051 Semi-Annual Holiday Pay 1,015,160
101 1403 4005051 Semi-Annual Holiday Pay 220,100
101 1404 4005051 Semi-Annual Holiday Pay 23,410
101 1402 4005001 Accrued Pay - Vacation 76,130
101 1402 4005011 Accrued Pay - Sick Leave 97,740
101 1402 4005031 Accrued Pay - Comp Time 50,440
101 1402 4005041 Accrued Pay - Birthday Leave 6,090
101 1403 4005001 Accrued Pay - Vacation 16,190
101 1403 4005011 Accrued Pay - Sick Leave 16,360
101 1403 4005031 Accrued Pay - Comp Time 7,440
101 1403 4005041 Accrued Pay - Birthday Leave 6,210
101 1404 4005001 Accrued Pay - Vacation 9,010
101 1404 4005011 Accrued Pay - Sick Leave 35,490
101 1404 4005031 Accrued Pay - Comp Time 6,480
101 1402 5077501 Vehicle Fuel & Lubricant 70,520
101 1501 4005001 Accrued Pay - Vacation 12,800
101 1501 4005011 Accrued Pay - Sick Leave 54,470
101 1501 4005041 Accrued Pay - Birthday Leave 2,060
101 1502 4005001 Accrued Pay - Vacation 102,850
101 1502 4005011 Accrued Pay - Sick Leave 122,770
101 1502 4005041 Accrued Pay - Birthday Leave 570
101 1503 4005001 Accrued Pay - Vacation 35,380
101 1501 4003001 Overtime 64,850
101 1502 4003001 Overtime 1,168,280
101 1503 4003001 Overtime 23,370
351 3501 5082501 Vehicle Repair & Maintenacne 386,680
211 8003 8933831 Transportation Fleet Maintenance - Fix Charge 253,060 251 6502 5900081 Fixed Charge Fleet Maintenance 133,620 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 3 of 13 ends

Packet Pg. 14
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
175 5211 4001001 Full Time Regular (10,830)
Expenditures (Continued) Use of Funds Source of Funds
175 5211 4003001 Overtime 1,010
175 5211 4004001 Miscellaneous Pay 830
175 5211 4005001 Accrued Pay - Vacation 1,450
175 5211 4009031 Health Insurance Employer (9,760)
175 5211 4701450 Cross Charge To Police - Grants (1,090) 175 5201 4801621 Cross Charge From Streets (19,540)
175 5201 5040052 Miscellaneous Contracts 37,030
175 5201 5087501 Bank Service Fees 21,580
175 5201 5095001 Utility Expense (240)
175 5201 5125001 Operating Materials & Supplies 2,010
175 5201 5177501 Shasta County Surcharge 19,360
175 5201 5177521 Citation Processing Fees 5,030
175 5201 5270001 Rent - Land (3,000)
4,281,210 4,281,210
Fiscal Year Ended 2027
Decrease (Increase) Fund Balance Use of Funds Source of Funds 101 0000 2910000 Beginning Balance 1,069,690
102 0000 2910000 Beginning Balance 4,720
175 0000 2910000 Beginning Balance 3,220
191 0000 2910000 Beginning Balance 60,910
196 0000 2910000 Beginning Balance 600
201 0000 2910000 Beginning Balance 48,690
211 0000 2910000 Beginning Balance (3,318,530)
221 0000 2910000 Beginning Balance 178,650
231 0000 2910000 Beginning Balance 350,300
241 0000 2910000 Beginning Balance 60,570
251 0000 2910000 Beginning Balance 721,970
255 0000 2910000 Beginning Balance 45,670
311 0000 2910000 Beginning Balance 72,360
315 0000 2910000 Beginning Balance 15,660
317 0000 2910000 Beginning Balance 10,930
321 0000 2910000 Beginning Balance 79,730
325 0000 2910000 Beginning Balance 85,820
331 0000 2910000 Beginning Balance 8,150
335 0000 2910000 Beginning Balance 42,280
341 0000 2910000 Beginning Balance 6,590
345 0000 2910000 Beginning Balance 8,800
361 0000 2910000 Beginning Balance 58,710
365 0000 2910000 Beginning Balance (9,120)
381 0000 2910000 Beginning Balance 3,480
383 0000 2910000 Beginning Balance 21,770
391 0000 2910000 Beginning Balance 370,000
393 0000 2910000 Beginning Balance 4,930
Increase (Decrease) in Revenues Use of Funds Source of Funds 101 1621 3572550 Transfer from Special Gas Tax Fund 242,860 101 1099 3600000 Other Government 2,029,670
171 5171 3581200 Transfer to General Fund Parks (95,560) 101 1711 3572550 Transfer From Special Gas Tax Street Improvements 95,560 171 5171 3581550 Transfer to General Fund Streets (242,860) 101 1401 3791201 Reimbursement Revenue (240,000)
351 3351 3191100 Fleet Services Allocation 797,560
101 1601 3587850 Transfer to Rolling Stock 75,000
211 8001 3142001 Electric Sales - Wholesale 2,341,000
211 8001 3143001 Gas Sales - Wholesale (2,901,000)
211 8001 3141001 Retail Revenue (11,150,000)
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 4 of 13 ends

Packet Pg. 15
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 5 of 13 ends

Packet Pg. 16
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
Expenditures Use of Funds Source of Funds
101 1401 4005051 Semi-Annual Holiday Pay 56,380
101 1402 4005051 Semi-Annual Holiday Pay 647,150
101 1403 4005051 Semi-Annual Holiday Pay 129,630
101 1725 5140102 Chemicals - Miscellaneous 7,100
101 1725 5140104 Chemicals - Chlorine 12,000
101 1725 5140105 Chemicals - CO2 Gas 900
101 1011 4009031 Health Insurance Employer 25,270
101 1101 4009031 Health Insurance Employer 16,290
101 1111 4009031 Health Insurance Employer 44,130
101 1051 4801011 Cross Charge From City Manager (103,330) 101 1051 4801031 Cross Charge From City Attorney (29,240) 101 1051 4801401 Cross Charge From Police - Administration (50,540) 101 1051 4801501 Cross Charge From Fire - Administration (35,000) 101 1501 4703901 Cross Charge to Employer Services (35,000) 101 1121 4009031 Health Insurance Employer 50,270
101 1131 4009031 Health Insurance Employer 20,450
101 1401 4009031 Health Insurance Employer 51,980
101 1402 4009031 Health Insurance Employer 355,430
101 1403 4009031 Health Insurance Employer 70,640
101 1404 4009031 Health Insurance Employer 59,060
101 1495 4009031 Health Insurance Employer 17,530
101 1501 4009031 Health Insurance Employer 31,340
101 1502 4009031 Health Insurance Employer 286,830
101 1503 4009031 Health Insurance Employer 23,700
101 1601 4009031 Health Insurance Employer 125,910
101 1621 4009031 Health Insurance Employer 60,300
101 1701 4009031 Health Insurance Employer 13,220
101 1711 4009031 Health Insurance Employer 125,650
101 1721 4009031 Health Insurance Employer 30,360
101 1726 4009031 Health Insurance Employer 5,840
101 1051 4009031 Health Insurance Employer 28,010
101 1031 4009031 Health Insurance Employer 19,360
101 1001 4009031 Health Insurance Employer 18,320
101 1021 4009031 Health Insurance Employer 14,760
101 1041 4009031 Health Insurance Employer 14,760
101 1045 4009031 Health Insurance Employer 47,050
101 1048 4009031 Health Insurance Employer 11,840
101 1999 4009031 Health Insurance Employer 11,690
101 1011 4009011 CalPERS Employer 4,030
101 1021 4009011 CalPERS Employer 2,240
101 1031 4009011 CalPERS Employer 3,790
101 1041 4009011 CalPERS Employer 1,870
101 1045 4009011 CalPERS Employer 6,280
101 1048 4009011 CalPERS Employer 1,370
101 1051 4009011 CalPERS Employer 3,690
101 1101 4009011 CalPERS Employer 1,880
101 1111 4009011 CalPERS Employer 6,080
101 1121 4009011 CalPERS Employer 6,920
101 1131 4009011 CalPERS Employer 2,900
101 1401 4009011 CalPERS Employer 2,250
101 1402 4009011 CalPERS Employer 4,310
101 1403 4009011 CalPERS Employer 1,580
101 1404 4009011 CalPERS Employer 5,950
101 1402 4009011 CalPERS Employer 153,430
101 1403 4009011 CalPERS Employer 32,750
101 1401 4009011 CalPERS Employer 17,210
101 1495 4009011 CalPERS Employer 3,380
101 1501 4009011 CalPERS Employer 1,150
101 1503 4009011 CalPERS Employer 390
101 1502 4009011 CalPERS Employer 135,040
101 1503 4009011 CalPERS Employer 8,170
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 6 of 13 ends

Packet Pg. 17
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
101 1501 4009011 CalPERS Employer 11,150
Expenditures(Continued) Use of Funds Source of Funds
101 1601 4009011 CalPERS Employer 24,050
101 1621 4009011 CalPERS Employer 7,520
101 1701 4009011 CalPERS Employer 2,370
101 1711 4009011 CalPERS Employer 12,100
101 1721 4009011 CalPERS Employer 2,630
101 1726 4009011 CalPERS Employer 720
101 1999 4009011 CalPERS Employer 2,470
101 1601 9800002 Enterprise Leased Vehicles Principal 30,290 101 1621 4801711 Cross Charge from Parks 42,640
101 1711 4701621 Cross Charge to Streets (42,640)
101 1621 5040032 Signals Contract - State 40,000
101 1621 5335001 Employee Training 1,500
101 1621 5040001 Specialized Services & Technical 70,000 101 1131 5900081 Fixed Charge Fleet Maintenance 1,200
101 1111 5900081 Fixed Charge Fleet Maintenance 600
101 1402 5900081 Fixed Charge Fleet Maintenance 61,460
101 1403 5900081 Fixed Charge Fleet Maintenance 900
101 1501 5900081 Fixed Charge Fleet Maintenance 2,900
101 1502 5900081 Fixed Charge Fleet Maintenance 57,800
101 1503 5900081 Fixed Charge Fleet Maintenance 2,900
101 1601 5900081 Fixed Charge Fleet Maintenance 1,900
101 1621 5900081 Fixed Charge Fleet Maintenance 20,900
101 1711 5900081 Fixed Charge Fleet Maintenance 36,100
101 1721 5900081 Fixed Charge Fleet Maintenance 1,200
101 1402 4703251 Cross Charge to RMU (45,000)
102 1550 4009031 Health Insurance Employer 2,920
102 1550 4009011 CalPERS Employer 1,800
175 5211 4009031 Health Insurance Employer 2,920
175 5211 4009011 CalPERS Employer 300
191 9151 4009031 Health Insurance Employer 51,350
191 9151 4009011 CalPERS Employer 9,560
196 9103 5900081 Fixed Charge Fleet Maintenance 600
201 7101 4009031 Health Insurance Employer 38,130
201 7101 4009011 CalPERS Employer 4,960
211 8005 8921831 Administrative & General - Postage (100) 211 8005 8921051 Administrative & General - Materials & Supplies (500) 211 8005 8921101 Administrative & General - Communication (2,000) 211 8005 8921061 Administrative & General - Training (5,000) 211 8005 8921851 Administrative & General - Utilities (5,000) 211 8005 8930081 Administrative & General - Travel (5,000) 211 8005 8930901 Administrative & General - Recruiting (5,000) 211 8005 8912111 Advertising (25,000)
211 8011 8921301 Administrative & General - PC Equipment & Software (1,000) 211 8011 8930081 Administrative & General - Travel (2,000) 211 8011 8928051 NERC Compliance (15,000)
211 8015 8933851 Electric Vehicle Charging - REU (500)
211 8015 8588061 Safety Gear & Supplies (1,500)
211 8015 8921051 Administrative & General - Materials and Supplies (2,000) 211 8015 8556811 System Control Equipment Repair (2,500) 211 8015 8921111 Administrative & General - Office Furniture (4,000) 211 8015 8921301 Administrative & General - PC Equipment & Software (4,500) 211 8015 8930901 Administrative & General - Recruiting (5,000) 211 8015 8921061 Administrative & General - Training (10,000) 211 8015 8923871 Professional Services & Consulting (30,000) 211 8021 8928051 General Compliance (NERC) (700)
211 8021 8930901 Administrative & General - Recruiting (1,300) 211 8021 8921051 Administrative & General - Materials & Supplies (3,000) 211 8021 8921301 Administrative & General - PC Equipment & Software (5,000) 211 8021 8930081 Administrative & General - Travel (7,500) 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

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Packet Pg. 18
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
211 8021 8921101 Administrative & General - Communications (14,700) 211 8021 8502071 Steam Production Safety (20,100)
Expenditures(Continued) Use of Funds Source of Funds
211 8021 8545051 Hydro Plant Material & Supply (Hydroelectric Turbine) (41,400) 211 8021 8921061 Administrative & General - Training (90,000) 211 8021 8923871 Professional Services & Consulting (167,000) 211 8021 8921306 Administrative & General -Power Plant Control Systems & Software (362,010) 211 8021 8924831 Property Insurance (554,750)
211 8025 8555861 Purchased Power - Other - WSPP Agreements Purchase 3,633,300 211 8025 8555811 WAPA - Long Term - Financial Statement Loss 1,687,200 211 8025 8565801 Transmission TANC Assessments 597,100
211 8025 8930981 BANC Assessment 207,600
211 8025 8565821 TANC - SOT Administrative Costs (100)
211 8025 8565791 Transmission Whiskey Wheeling (1,200)
211 8025 8548901 MSR Energy Authority Administration (2,700) 211 8025 8548802 MSR/San Juan Administration (18,900)
211 8025 8555931 PPM Energy-Long Term (23,700)
211 8025 8565841 Transmission WAPA - Right of Way Rents (56,100) 211 8025 8548881 MSR Renewables - Administration (164,400) 211 8025 8553151 Unit 5 LTP Engineer HR Expense (387,600) 211 8025 8553161 Unit 6 LTP Engineer HR Expense (387,600) 211 8025 8555901 Wholesale Gas Purchases (1,221,700)
211 8025 8547651 Natural Gas (2,972,500)
211 8025 8555921 Prepay Gas Expense (3,241,200)
211 8031 8921831 Administrative & General - Postage Misc. (100) 211 8031 8921111 Administrative & General - Office Furniture (500) 211 8031 8930901 Administrative & General - Recruiting (500) 211 8031 8928051 General Compliance (3,500)
211 8031 8921301 Administrative & General - PC Equipment & Software (5,000) 211 8031 8921061 Administrative & General - Training (15,000) 211 8031 8928831 Consultant Resources General (25,000)
211 8031 8923871 Professional Services & Consulting (75,000) 211 8035 8921821 Administrative & General - Books/Dues/Subscriptions (1,000) 211 8035 8930081 Administrative & General - Travel (2,500) 211 8035 8921061 Administrative & General - Training (10,000) 211 8041 8921052 Meals (1,000)
211 8041 8921821 Administrative & General - Books/Dues/Subscriptions (1,000) 211 8041 8930081 Administrative & General - Travel (1,000) 211 8041 8921811 Administrative & General - Membership Dues/Fees (1,500) 211 8041 8588061 Safety Gear & Supplies (5,000)
211 8041 8598811 Tools & Equipment (10,000)
211 8041 8598821 Distribution Misc. Equipment Repair (10,000) 211 8045 8588061 Safety Gear & Supplies (1,000)
211 8045 8930081 Administrative & General - Travel (1,000) 211 8045 8598811 Tools & Equipment (3,000)
211 8045 8921051 Administrative & General - Materials & Supplies (5,000) 211 8045 8921061 Administrative & General - Training (30,000) 211 8045 8923871 Professional Services & Consulting (55,000) 211 8051 8921051 Administrative & General - Materials & Supplies (500) 211 8051 8591141 Distribution Landscaping (1,000)
211 8051 8930081 Administrative & General - Travel (1,000) 211 8051 8562831 Transmission Station (RPP Substations) (2,500) 211 8051 8592041 Distribution Labor & Testing (Substation) (2,500) 211 8051 8598801 Distribution Maint. Misc. PCB Testing (Transformer Disposal) (2,500) 211 8051 8598811 Tools & Equipment (4,000)
211 8051 8591041 Distribution Maintenance (6,000)
211 8051 8588051 Distribution Station - Materials & Supplies (7,500) 211 8051 8588061 Safety Gear & Supplies (10,000)
211 8051 8921301 Administrative & General - PC Equipment & Software (11,500) 211 8051 8921061 Administrative & General - Training (15,000) 211 8051 8592051 Distribution Misc. Equipment & Supplies (40,000) 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

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Packet Pg. 19
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
211 8055 8930081 Administrative & General - Travel (500) 211 8055 8588061 Safety Gear & Supplies (2,000)
211 8055 8921051 Administrative & General - Materials & Supplies (3,000) Expenditures(Continued) Use of Funds Source of Funds
211 8055 8930901 Administrative & General - Recruiting (10,000) 211 8055 8923871 Professional Services & Consulting (50,000) 211 8055 8921061 Administrative & General - Training (55,000) 211 8061 8921821 Administrative & General - Books/Dues/Subscriptions (1,500) 211 8061 8588042 Contracts (Security) (2,500)
211 8061 8930901 Administrative & General - Recruiting (2,500) 211 8061 8930081 Administrative & General - Travel (4,000) 211 8061 8588041 Operations Contracts (5,000)
211 8061 8588061 Safety Gear & Supplies (5,000)
211 8061 8921051 Administrative & General - Materials & Supplies (7,000) 211 8061 8921061 Administrative & General - Training (15,000) 211 8061 8921101 Administrative & General - Communications (35,000) 211 8065 8598811 Tools & Equipment (500)
211 8065 8930081 Administrative & General - Travel (500) 211 8065 8921051 Administrative & General - Materials & Supplies (750) 211 8065 8923871 Professional Services & Consulting (10,000) 211 8071 8921303 Administrative & General - NERC CIP IT Software & Licenses 34,000 211 8071 8930901 Administrative & General - Recruiting (1,000) 211 8071 8930081 Administrative & General - Travel (1,500) 211 8071 8923871 Professional Services and Consulting (10,000) 211 8071 8921051 Administrative & General - Materials & Supplies (13,000) 211 8071 8921061 Administrative & General - Training (25,000) 211 8071 8921301 Administrative & General - PC Equipment & Software (34,000) 211 8071 8921921 Administrative & General - IT Staff (86,680) 211 8075 8912071 Key Accounts (7,500)
211 8079 8921821 Administrative & General - Books/Dues/Subscriptions (500) 211 8079 8921831 Administrative & General - Postage (500) 211 8079 8921811 Administrative & General - Membership Dues/Fees (1,000) 211 8079 8930901 Administrative & General - Recruiting (1,000) 211 8079 8930081 Administrative & General - Miscellaneous Travel (2,000) 211 8079 8933811 Misc. Transporatation Expense (2,000)
211 8079 8588061 Safety Gear & Supplies (3,000)
211 8079 8921061 Administrative & General - Training (8,000) 211 8079 8921301 Administrative & General - PC Equipment & Software (20,000) 211 8079 8923871 Professional Services & Consulting (21,000) 211 8079 8921051 Materials & Supplies (40,000)
211 8081 8923871 Professional Services & Consulting 35,000 211 8081 8921831 Administrative & General - Postage (100) 211 8081 8588061 Safety Gear & Supplies (450)
211 8081 8921051 Administrative & General - Materials & Supplies (500) 211 8081 8921821 Administrative & General - Books/Dues/Subscriptions (500) 211 8081 8921101 Administrative & General - Communication (1,000) 211 8081 8921301 Administrative & General - PC Equipment & Software (1,000) 211 8081 8930081 Administrative & General - Travel (2,000) 211 8081 8921061 Administrative & General - Training (5,000) 211 8081 8904801 Customer Uncollectible Accounts (50,000) 211 8085 9000701 2026 Electric System Refunding - Principal (50,000) 211 8085 9500701 2026 Electric System Refunding - Interest (90,260) 211 8031 4001001 Regular Time Earnings (63,590)
211 8031 4009001 Worker's Compensation (600)
211 8031 4009011 PERs Employer Contribution (21,630)
211 8031 4009031 Group Health (21,780)
211 8031 4009041 Medicare Employer (920)
211 8035 4001001 Regular Time Earnings (363,780)
211 8035 4009001 Worker's Compensation (35,720)
211 8035 4009011 PERs Employer Contribution (36,750)
211 8035 4009031 Group Health (46,080)
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 9 of 13 ends

Packet Pg. 20
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
211 8035 4009041 Medicare Employer (5,270)
211 8045 4001001 Regular Time Earnings (151,160)
211 8045 4009001 Worker's Compensation (1,420)
211 8045 4009011 PERs Employer Contribution (51,420)
Expenditures(Continued) Use of Funds Source of Funds
211 8045 4009031 Group Health (21,900)
211 8045 4009041 Medicare Employer (2,190)
211 8055 4001001 Regular Time Earnings (135,800)
211 8055 4009001 Worker's Compensation (1,280)
211 8055 4009011 PERs Employer Contribution (46,200)
211 8055 4009031 Group Health (21,880)
211 8055 4009041 Medicare Employer (1,970)
211 8091 7800058 Power Plant Operations & Maintenance BLDG (2,140,000) 211 8091 7500002 Basin - Overhead/Underground (5,200,000) 211 8091 7800056 Substation Security (1,190,000)
211 8091 7300004 Back Up Power Control Center Relocation (1,540,000) 211 8005 4009011 CalPERS Employer 10,770
211 8011 4009011 CalPERS Employer 4,420
211 8015 4009011 CalPERS Employer 11,950
211 8021 4009011 CalPERS Employer 23,340
211 8031 4009011 CalPERS Employer 4,420
211 8035 4009011 CalPERS Employer 36,750
211 8041 4009011 CalPERS Employer 5,200
211 8045 4009011 CalPERS Employer 6,240
211 8051 4009011 CalPERS Employer 4,400
211 8055 4009011 CalPERS Employer 5,240
211 8061 4009011 CalPERS Employer 6,190
211 8065 4009011 CalPERS Employer 1,020
211 8071 4009011 CalPERS Employer 7,890
211 8079 4009011 CalPERS Employer 5,530
211 8081 4009011 CalPERS Employer 3,770
211 8005 4009031 Health Insurance Employer 39,730
211 8011 4009031 Health Insurance Employer 17,440
211 8015 4009031 Health Insurance Employer 42,020
211 8021 4009031 Health Insurance Employer 113,040
211 8031 4009031 Health Insurance Employer 17,530
211 8035 4009031 Health Insurance Employer 176,580
211 8041 4009031 Health Insurance Employer 23,380
211 8045 4009031 Health Insurance Employer 27,760
211 8051 4009031 Health Insurance Employer 14,610
211 8055 4009031 Health Insurance Employer 23,380
211 8061 4009031 Health Insurance Employer 23,380
211 8065 4009031 Health Insurance Employer 5,840
211 8071 4009031 Health Insurance Employer 26,300
211 8079 4009031 Health Insurance Employer 32,440
211 8081 4009031 Health Insurance Employer 20,750
211 8003 8933831 Transportation Fleet Maintenance - Fix Charge 62,900 221 6101 4009011 CalPERS Employer 1,370
221 6103 4009011 CalPERS Employer 5,810
221 6104 4009011 CalPERS Employer 7,930
221 6101 4009031 Health Insurance Employer 13,400
221 6103 4009031 Health Insurance Employer 33,670
221 6104 4009031 Health Insurance Employer 66,470
221 6104 5900081 Fixed Charge Fleet Maintenance 50,000
231 6304 4003001 Overtime 120,000
231 6305 4003001 Overtime 42,000
231 6302 4003001 Overtime 10,000
231 6301 4009011 CalPERS Employer 1,350
231 6302 4009011 CalPERS Employer 2,820
231 6304 4009011 CalPERS Employer 6,720
231 6305 4009011 CalPERS Employer 8,580
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

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Packet Pg. 21
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
231 6311 4009011 CalPERS Employer 1,880
231 6301 4009031 Health Insurance Employer 5,840
231 6302 4009031 Health Insurance Employer 16,140
231 6304 4009031 Health Insurance Employer 48,280
231 6305 4009031 Health Insurance Employer 55,670
Expenditures(Continued) Use of Funds Source of Funds
231 6311 4009031 Health Insurance Employer 13,220
231 6311 5900081 Fixed Charge Fleet Maintenance 900
231 6301 5900081 Fixed Charge Fleet Maintenance 100
231 6302 5900081 Fixed Charge Fleet Maintenance 3,400
231 6304 5900081 Fixed Charge Fleet Maintenance 9,400
231 6305 5900081 Fixed Charge Fleet Maintenance 4,000
241 6701 5125001 Operating Materials & Supplies 30,000
241 6701 4009011 CalPERS Employer 2,420
241 6701 4009031 Health Insurance Employer 20,450
241 6701 5900081 Fixed Charge Fleet Maintenance 7,700
251 6501 4009011 CalPERS Employer 5,830
251 6502 4009011 CalPERS Employer 4,080
251 6503 4009011 CalPERS Employer 3,620
251 6504 4009011 CalPERS Employer 1,150
251 6505 4009011 CalPERS Employer 7,650
251 6506 4009011 CalPERS Employer 1,320
251 6507 4009011 CalPERS Employer 3,850
251 6508 4009011 CalPERS Employer 720
251 6501 4009031 Health Insurance Employer 38,130
251 6502 4009031 Health Insurance Employer 39,660
251 6503 4009031 Health Insurance Employer 32,140
251 6504 4009031 Health Insurance Employer 11,840
251 6505 4009031 Health Insurance Employer 74,490
251 6506 4009031 Health Insurance Employer 14,610
251 6507 4009031 Health Insurance Employer 44,470
251 6508 4009031 Health Insurance Employer 8,910
251 6501 5900081 Fixed Charge Fleet Maintenance 1,400
251 6502 5900081 Fixed Charge Fleet Maintenance 100,200 251 6503 5900081 Fixed Charge Fleet Maintenance 49,700
251 6504 5900081 Fixed Charge Fleet Maintenance 15,200
251 6505 5900081 Fixed Charge Fleet Maintenance 171,600 251 6507 5900081 Fixed Charge Fleet Maintenance 75,200
251 6506 5900081 Fixed Charge Fleet Maintenance 100
251 6508 5900081 Fixed Charge Fleet Maintenance 16,100
255 6591 4009011 CalPERS Employer 4,610
255 6591 4009031 Health Insurance Employer 41,060
311 3101 4009011 CalPERS Employer 9,450
311 3101 4009031 Health Insurance Employer 60,410
315 3111 4009011 CalPERS Employer 2,440
315 3111 4009031 Health Insurance Employer 13,220
317 3121 4009011 CalPERS Employer 2,160
317 3121 4009031 Health Insurance Employer 8,770
311 3101 5900081 Fixed Charge Fleet Maintenance 2,500
325 3251 5036001 Police Officer Funding 45,000
321 3201 4009011 CalPERS Employer 7,280
321 3201 4009031 Health Insurance Employer 39,810
321 3211 4009011 CalPERS Employer 1,750
321 3211 4009031 Health Insurance Employer 11,690
325 3251 4009011 CalPERS Employer 5,310
325 3251 4009031 Health Insurance Employer 35,510
321 3201 5900081 Fixed Charge Fleet Maintenance 18,000
321 3211 5900081 Fixed Charge Fleet Maintenance 1,200
331 3301 4009011 CalPERS Employer 2,160
331 3301 4009031 Health Insurance Employer 5,990
335 3351 4009011 CalPERS Employer 4,410
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 11 of 13 ends

Packet Pg. 22
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
335 3351 4009031 Health Insurance Employer 29,370
335 3351 5900081 Fixed Charge Fleet Maintenance 8,500
341 3401 4009011 CalPERS Employer 750
341 3401 4009031 Health Insurance Employer 5,840
345 3411 4009011 CalPERS Employer 830
345 3411 4009031 Health Insurance Employer 7,370
Expenditures(Continued) Use of Funds Source of Funds
345 3411 5900081 Fixed Charge Fleet Maintenance 600
351 3501 4003001 Overtime 85,000
351 3501 5082501 Vehicle Repair & Maintenance 635,000
351 3501 4009011 CalPERS Employer 8,380
351 3501 4009031 Health Insurance Employer 69,180
361 3605 5042501 Recruiting Expense (500)
361 3605 5092501 Equipment Maintenance & Repairs (500)
361 3605 5277501 Travel (2,000)
361 3605 5110014 Airespring Fixed Charge (10,000)
365 3615 5080001 Electric Vehicle Charging (500)
365 3615 5165001 Books, Dues & Subscriptions (500)
365 3615 5337501 Computer Hardware Under $5000 (500)
365 3615 5130001 Small Equipment & Furniture (1,000)
365 3615 5277501 Travel Expense (1,000)
365 3615 5125001 Operating Materials & Supplies (2,500) 365 3615 5335001 Employee Training (3,000)
365 3615 5335002 Safety Meetings & Training (4,000)
365 3615 4001001 Regular Time Earnings (24,900)
365 3615 4009001 Worker's Compensation (1,170)
365 3615 4009011 PERs Employer Contribution (940)
365 3615 4009041 Medicare Employer (360)
361 3605 4009011 CalPERS Employer 8,440
361 3605 4009031 Health Insurance Employer 63,270
365 3615 4009011 CalPERS Employer 3,070
365 3615 4009031 Health Insurance Employer 23,380
365 3615 5900081 Fixed Charge Fleet Maintenance 4,800
381 3801 4009011 CalPERS Employer 560
381 3801 4009031 Health Insurance Employer 2,920
383 3831 4009011 CalPERS Employer 2,670
383 3831 4009031 Health Insurance Employer 19,100
391 3901 5037501 Professional Services & Consulting 70,000 391 3901 5037521 Labor Relations 300,000
393 3921 4009011 CalPERS Employer 480
393 3921 4009031 Health Insurance Employer 4,450
201 7101 5900081 Fixed Charge Fleet Maintenance 5,600
(9,041,220) (9,041,220)
THAT the purpose is to increase appropriations by $4,281,210 for fiscal year 2025-2026 and decrease appropriations by $9,041,220 for fiscal year 2026-22027 I HEREBY CERTIFY that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council for the City of Redding on the 12th day of October, 2026 and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

MIKE LITTAU, Mayor
ATTEST: FORM APPROVAL:
61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 12 of 13 ends

Packet Pg. 23
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) Resolution No. 2026 - ____
SHARLENE TIPTON, City Clerk MARY ANNE WAGNER, City Attorney 61st AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049

Page 13 of 13 ends

Packet Pg. 24
Attachment: Resolution (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26

YEAR END BUDGET REPORT
Fiscal Year 2025-26
Packet Pg. 25
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26

INTRODUCTION
The Finance Division has completed its year end budget review for fiscal year 2025-2026 and respectfully submitsthisreport for the City Council’sreview. This fiscal year ended (FYE) June 30, 2026 budget report is submitted in-lieu of the typical quarterly financial report.1 This report compares actual expenditures and revenues through June 30, 2026, to budget projections (or subsequent revisions, if applicable). The report focuses primarily on the General Fund, but also includes a brief review of revenues and expenditures for each enterprise fund, i.e., the Water, Wastewater, Storm Drainage, Electric, Airport, Solid Waste, and internal service funds. In the interest of time and space, we have not included information regarding all individual internal service funds or special revenue funds; however, staff would be pleased to provide this additional information upon request.

GENERAL FUND

REVENUES
Overview
General Fund revenue as of June 30, 2026, totals $114,087,503 which is $9,503,344 or 7.7 percent below staff’s cash flow projection. Total revenue represents 102.3 percent of the annual budget estimate, as amended by Council resolution. Below is a further discussion of various revenues of the General Fund.

Sales Tax
Sales tax revenue for FYE 2026 totals $30,261,418 or $613,418 (2.07 percent) above staff’s amended cash flow estimate of $29,648,000. Staff is not recommending changes to the sales tax revenue projection.

Property Tax
Property tax revenue for FYE 2026, totals $31,069,027 or $425,027 (1.39 percent) above staff’s cash flow estimate of $30,560,000. Staff is not recommending changes to the property tax revenue projection.

Transient Occupancy Tax
Transient Occupancy Tax (TOT) revenue for FYE 2026 totals $7,486,081 or $152,071 (2.07 percent) above staff’s cash flow estimate of $7,334,010. Staff is not recommending changes to the transient occupancy tax revenue projection.

Other Taxes
Other taxes (Business License Tax, Real Property Transfer Tax, Franchise Tax, and Cannabis Tax) revenue for FYE 2026 totals $4,231,970 or $32,820 (.7 percent) below staff’s cash flow estimate of $4,264,790. This includes Cannabis Tax revenue of $1,737,444 for FYE 2026, which was 41,346 (2.3 percent) below staff’s cash flow estimate. Staff is not recommending changes to the other tax revenue projections.
1Please refer to Appendix A for a detailed summary of General Fund revenues and expenditures.

Packet Pg. 26
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26
Revenue from Other Governmental Agencies
Revenue from Other Governmental Agencies total $5,346,573 for FYE 2026 or $1,439,267 (21.3 percent) below staff’s cash flow estimate of $6,785,840. This is due to timing differences of grant funding being received compared to budget.

Revenue from Internal Departments
Revenue from internal departments for FYE 2026 totals $23,179,376.

Licenses and Permits
Revenue from licenses and permits for FYE 2026 totals $2,366,564 or $958,836 (28.83 percent) below staff’s cash flow projection of $3,325,400. Staff is not recommending any changes at this time.

Fines and Penalties
Revenue from fines and penalties for FYE 2026 totals $2,664,230 or $1,322,060 (98.5 percent) above staff’s cash flow projection of $1,342,170. Staff is not recommending any changes at this time.

Charges for Current Services
Revenue from charge for current services for FYE 2026 totals $4,016,527 or $1,635,555 (28.9 percent) below staff’s cash flow projection of $5,652,082. Staff is not recommending any changes at this time.

All Other General Fund Revenues
Revenue from all other General Fund revenues total $2,501,301 for FYE 2026 or $121,126 (5.1 percent) above staff’s cash flow estimate of $2,380,175. Staff is not recommending any changes at this time.

EXPENDITURES
Overview
General Fund appropriations through June 30, 2026, total $125,354,034 which is an increase of $15,543,269 or 14 percent, since the budget was adopted by the City Council in June 2025. Of this increase, $10,433,710 is from carryover from the prior year (primarily relating to grants and projects). The remaining increase is due primarily to increases in grant and grant-like revenues and appropriations.

Police
The Police Department’s budget, including the grant division, totals $44,705,397, or 35.7 percent of total General Fund appropriations. The Police Department has expended $45,924,777 or 102.7 percent of its budget, as of June 30, 2026. There are two budget requests from the Police Department: Vehicle Fuel for $70,520, Semi-Annual Holiday Pay and Accrued cash outs due to retirements for $1,656,420.

Fire
The Fire Department’s budget totals $30,920,228, or 24.7 percent of total General Fund appropriations. The Packet Pg. 27
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26
Fire Department has expended $31,594,707 or 102.2 percent of its budget, through June 30, 2026. The Fire Department is requesting $1,587,400 for overages related to overtime costs and accrued cash outs due to retirements for the fiscal year.

Public Works
The Public Works Department’s General Fund budget (Public Works Engineering, Transportation and Engineering, and Streets) totals $22,384,511 or 17.8 percent of total General Fund appropriations. The Transportation and Engineering Department’s General Fund has expended $16,590,127 or 74.1 percent of its budget, through June 30, 2026.

Development Services
The Development Services Department’s General Fund budget (Planning, Building, Permit Center, and Engineering & Design) totals $6,531,045 or 5.2 percent of total General Fund appropriations. The Department expended $6,054,265, or 92.7 percent of its budget, through June 30, 2026. Staff is not recommending any changes to the budget at this time.

Community Services
The Community Services Department’s General Fund budget (Recreation, Parks and Community Services Administration) totals $9,039,032, or 7.2 percent of total General Fund appropriations. The department has expended $8,595,816, or 95.1 percent of its budget, through June 30, 2026. Staff is not recommending any changes to the budget at this time.

Non-Departmental/Debt Service
The budgets for the Non-Departmental, Animal Regulation and Debt Service divisions total $4,537,970, or

3.6 percent of total General Fund appropriations. Expenditures through June 30, 2026 total $4,171,808, or

91.9 percent of the amount budgeted for this purpose. Staff is not recommending any changes to the budget at this time.

General Government
The current budgets for general government departments and divisions (i.e., City Council, City Clerk, City Treasurer, City Manager, City Attorney, Finance, Purchasing, Personnel and Midtown) total $7,235,851, or

5.8 percent of total General Fund appropriations. These departments and divisions have expended $7,499,543, or 103.6 percent of their budgets, through June 30, 2026. The following departments are requesting additional personnel budget: $53,560 for City Council unbudgeted health insurance cost and $306,060 for the City Manager unbudgeted retirement payouts. Additional, General Government budget requests are as follows: City Attorney for recruiting expense related to recruitment of the City Attorney $5,400.

Cash Flow Analysis
The attached Cash by Fund report for June 30, 2026 shows an ending cash balance of $4.2 million. This was adjusted for estimated cash transfers from the Gas Tax funds to offset the eligible costs incurred and paid from the General Fund. Staff is in the process of completing the annual audit for FY ending June 30, 2026.

Packet Pg. 28
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26
After completion of the annual audit, staff will have a final adjusted cash number for use in the Ten-Year Plan

ENTERPRISE FUNDS

WATER UTILITY FUND
Expenditures
Appropriations from the Water Utility Fund total $49,170,254. Expenditures through June 30, 2026, total $41,117,761 or 83.6 percent of total appropriations. Staff is not recommending any changes to Water Utility Expenditures.

Revenue
Revenue in the Water Utility Fund through June 30, 2026 totals $38,454,196. This level of revenue represents 108.8 percent of the estimate contained in the amended FYE 2026 budget. No changes are being recommended.

WASTEWATER UTILITY FUND
Expenditures
Appropriations from the Wastewater Utility Fund total $70,066,497 through June 30, 2026. Expenditures to date total $34,156,479 or 48.75 percent of total appropriations. The ratio of expenditures to appropriations is low because expenditures related to capital projects are low. Without capital outlay, the Wastewater Utility expended 96.5 percent of its budget. No changes are being recommended.

Revenues
Revenue in the Wastewater Utility Fund through June 30, 2026 totals $41,038,745. This level of revenue represents 92.6 percent of the estimate contained in the amended 2026 budget. No changes are being recommended.

STORM DRAINAGE UTILITY
Expenditures
Appropriations from the Storm Drainage Utility Fund total $9,079,266 through June 30, 2026.

Expenditures to date total $4,037,620 or 44.5 percent of total appropriations. The ratio of actual expenditures to date to total appropriations is low due to the fact that expenditures associated with several capital projects are low at this point in time. Without capital outlay, the Storm Drainage Utility expended

96.7 percent of its FYE 2026 amended budget. No changes are being recommended.

Packet Pg. 29
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26
Revenue
Revenue in the Storm Drainage Utility Fund totals $3,140,973 through June 30, 2026. This level of revenue represents 40.9 percent of the estimate contained in the amended FYE 2026 budget. No changes are being recommended.

ELECTRIC UTILITY
Expenditures
Appropriations from the Electric Utility Fund total $212,931,782 through June 30, 2026. Expenditures for FYE 2026 total $203,874,173, or 95.8 percent of total appropriations. One budget request has been made for the Electric Utility increasing fixed charge appropriations from Fleet in the amount of 253,060.

Revenue
Revenue in the Electric Utility Fund totals $169,672,450 through June 30, 2026. This level of revenue represents 100.13 percent of the estimate contained in the amended FYE 2026 budget. No changes are being recommended.

AIRPORTS FUND
Expenditures
Appropriations from the Airports Fund total $36,427,084 Expenditures total $31,565,644, or 86.7 percent of total appropriations, through June 30, 2026. No changes are being recommended.

Revenues
Revenue in the Airports Fund totals $28,343,310 through June 30, 2026 excluding grant revenue. This level of revenue represents 81 percent of the estimate contained in the amended FYE 2026 amended budget. No changes are being recommended.

SOLID WASTE FUND
Expenditures
Appropriations for the Solid Waste Fund total $39,358,385 for FYE 2026. Expenditures through June 30, 2026 total $35,803,059 or 91 percent of total appropriations. One budget request has been made for the Electric Utility increasing fixed charge appropriations from Fleet in the amount of 133,620.

Revenues
Revenue in the Solid Waste Utility Fund totals $32,714,365 through June 30, 2026. This level of revenue represents 101.4 percent of the estimate contained in the amended FYE 2026 budget. No changes are being recommended.

Packet Pg. 30
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) City of Redding – Year End Budget Report
Fiscal Year 2025-26

INTERNAL SERVICE FUNDS
All internal service funds are trending as expected, with the following exceptions.  Fleet is requesting $386,680 for vehicle repair and maintenance. This is due to the increase in costs associated with inflation. This request requires an additional allocation to City Departments in order to replenish the cash held by the Fleet Department. This request is being made specific to REU and Solid Waste Utility as the work was direct to those departments.

Packet Pg. 31
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Year End Budget Report

APPENDIX A

COMPARATIVE SUMMARY OF GENERAL FUND REVENUES AND

EXPENDITURES
For the Period
July 2025 through June 2026
Packet Pg. 32
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Year End Budget Report
Section One
Actual Revenues Compared to Cash Flow Estimates Year to Date Packet Pg. 33
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) YTD Projection Actual Over (Under) %

GENERAL FUND TAXES
Property Taxes 30,644,000 31,069,027 425,027 101.39%
Sales Tax 29,648,000 30,261,418 613,418 102.07%
Transient Occupancy Tax 7,334,010 7,486,081 152,071 102.07% Franchise Tax 1,400,000 1,116,959 (283,041) 79.78%
Business License Tax 636,000 934,055 298,055 146.86%
Real Property Transfer Tax 450,000 443,512 (6,488) 98.56% Cannabis Tax 1,778,790 1,737,444 (41,346) 97.68%
TOTAL TAXES 71,890,800 73,048,496 1,157,696 101.61%

LICENSES AND PERMITS
Animal Licenses 50,000 31,183 (18,817) 62.37%
Building Permits 1,900,160 1,298,530 (601,630) 68.34%
Engineering Encroachment Permits 100,000 126,051 26,051 126.05% Electrical Permits 284,100 252,785 (31,315) 88.98%
Transportation Permits 11,740 10,504 (1,236) 89.47%
Plumbing Permits 132,430 90,046 (42,384) 68.00%
Mechanical Permits 216,970 317,329 100,359 146.25%
Engineering Grading Permits 630,000 240,136 (389,864) 38.12% TOTAL LICENSES AND PERMITS 3,325,400 2,366,564 (958,836) 71.17%

FINES AND PENALTIES
Traffic Safety Fines 1,071,570 1,036,668 (34,902) 96.74% Code Enforcement Fines 160,600 1,480,248 1,319,648 921.70% Other Fines & Fees 90,000 121,985 31,985 135.54%
Criminal Fines 20,000 25,329 5,329 126.64%
TOTAL FINES AND PENALTIES 1,342,170 2,664,230 1,322,060 198.50%

TRANSFERS AND INTERNAL DEPARTMENTS
Charges to Other Departments 7,322,340 7,325,368 3,028 100.04% Property In Lieu of Tax 5,996,600 5,996,600 0 100.00%
Internal Advances/Loans (72,000) (3,176) 68,824 4.41%
Fund Transfers From 21,088,590 12,558,431 (8,530,159) 59.55% Fund Transfers To (2,945,820) (2,697,847) 247,973 91.58% TOTAL TRANSFERS AND INTERNAL 31,389,710 23,179,376 (8,210,334) 73.84%

REVENUE FROM OTHER GOVERNMENTAL AGENCIES
Federal Grant Operating 2,108,720 - (2,108,720) 0.00%
State Grant Operating - 190,767 190,767 *
State Grant Capital - 58,662 58,662 *
State Non-Grant Funding 465,000 655,407 190,407 140.95% County Non-Grant Funding - 47,514 47,514 *
Other Government Grant Operating 4,212,120 4,394,223 182,103 104.32% TOTAL REVENUE FROM OTHER GOVT 6,785,840 5,346,573 (1,439,267) 78.79%

OTHER REVENUES
Late Fees 1,700,000 1,767,375 67,375 103.96%
Contributions 160,285 270,928 110,643 169.03%
Compensation - Loss & Property Damage - 268 268 *
Miscellaneous Receipts 204,890 120,226 (84,664) 58.68%
Reimbursements 315,000 342,504 27,504 108.73%
TOTAL OTHER REVENUE 2,380,175 2,501,301 121,126 105.09% Actual Revenue Compared to Cash Flow Estimates Year To Date City of Redding - General Fund
June 2026
Packet Pg. 34
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) YTD Projection Actual Over (Under) %
Actual Revenue Compared to Cash Flow Estimates Year To Date City of Redding - General Fund
June 2026

CHARGES FOR CURRENT SERVICES
Planning Permits - Subdivisions 489,890 378,786 (111,104) 77.32% Building Plan - Recording Fees 27,220 18,621 (8,599) 68.41% Plan Check Fees 879,730 771,907 (107,823) 87.74%
Engineering Land Development Fees - - - *
Technology Surcharge 267,860 193,714 (74,146) 72.32%
Cannabis App/Permit Fees 800,000 724,676 (75,324) 90.58% Animal Shelter Fees 6,000 4,957 (1,043) 82.62%
Inspection Fees 3,500 2,793 (707) 79.80%
Fingerprint Fees 5,900 8,121 2,221 137.64%
Fire Permits & Fees 122,000 76,539 (45,461) 62.74%
DUI Emergency Response 75,000 80,188 5,188 106.92%
Swimming Pool Receipts 105,110 97,406 (7,704) 92.67%
RAC Swim Shop/Rental 23,220 28,536 5,316 122.89%
RAC Admission 142,730 160,253 17,523 112.28%
RAC Swim Team 7,420 15,310 7,890 206.33%
Swimming Pool Concessions 58,010 54,661 (3,349) 94.23%
Other Charges and Fees 2,027,452 1,627,716 (399,736) 80.28% Recreation Sports 711,340 715,388 4,048 100.57%
Special Assessment District - 41 41 *
Bad Debt Write-Off (100,300) (943,084) (842,784) 940.26% TOTAL CHARGES FOR CURRENT SERVICES 5,652,082 4,016,527 (1,635,555) 71.06%

FINES AND PENALTIES
Traffic Safety Fines 1,071,570 1,036,668 (34,902) 96.74% Code Enforcement Fines 160,600 1,480,248 1,319,648 921.70% Other Fines & Fees 90,000 121,985 31,985 135.54%
Criminal Fines 20,000 25,329 5,329 *
TOTAL FINES AND PENALTIES 1,342,170 2,664,230 1,322,060 198.50%

REVENUE FROM OTHER GOVERNMENTAL AGENCIES
Federal Grant Operating 2,108,720 - (2,108,720) 0.00%
State Non-Grant Funding 465,000 655,407 190,407 140.95% County Non-Grant Funding - 47,514 47,514 *
Other Government Grant Operating - 4,394,223 4,394,223 * Other Government Non-Grant Funding 4,212,120 - (4,212,120) 0.00% TOTAL REVENUE FROM OTHER GOVT 6,785,840 5,346,573 (1,439,267) 78.79% Actual Revenue Compared to Total Budget Forecast
City of Redding - General Fund
June 2026
Packet Pg. 37
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Amended Budget Actual Over (Under) %
Actual Revenue Compared to Total Budget Forecast
City of Redding - General Fund
June 2026

OTHER REVENUES
Late Fees 1,700,000 1,767,375 67,375 103.96%
Contributions 160,285 270,928 110,643 169.03%
Miscellaneous Receipts 204,890 120,226 (84,664) 58.68%
Reimbursements 315,000 342,504 27,504 108.73%
TOTAL OTHER REVENUE 2,380,175 2,501,301 121,126 105.09%

CHARGES FOR CURRENT SERVICES
Planning Permits - Subdivisions 489,890 378,786 (111,104) 77.32% Building Plan - Recording Fees 27,220 18,621 (8,599) 68.41% Plan Check Fees 879,730 771,907 (107,823) 87.74%
Engineering Land Development Fees - - - *
Technology Surcharge 267,860 193,714 (74,146) 72.32%
Cannabis App/Permit Fees 800,000 724,676 (75,324) 90.58% Animal Shelter Fees 6,000 4,957 (1,043) 82.62%
Inspection Fees 3,500 2,793 (707) 79.80%
Fingerprint Fees 5,900 8,121 2,221 137.64%
Fire Permits & Fees 122,000 76,539 (45,461) 62.74%
DUI Emergency Response 75,000 80,188 5,188 106.92%
Swimming Pool Receipts 105,110 97,406 (7,704) 92.67%
RAC Swim Shop/Rental 23,220 28,536 5,316 122.89%
RAC Admission 142,730 160,253 17,523 112.28%
RAC Swim Team 7,420 15,310 7,890 206.33%
Swimming Pool Concessions 58,010 54,661 (3,349) 94.23%
Other Charges and Fees 2,027,452 1,627,716 (399,736) 80.28% Recreation Sports 711,340 715,388 4,048 100.57%
Bad Debt Write-Off (100,300) (943,084) (842,784) 940.26% TOTAL CHARGES FOR CURRENT SERVICES 5,652,082 4,016,527 (1,635,555) 71.06%

REVENUE FROM THE USE OF MONEY & PROPERTY
Property Rentals 724,670 1,063,378 338,708 146.74%
Investment Income 100,000 (98,943) (198,943) -98.94%
TOTAL REVENUE - USE OF MONEY & PROPERTY 824,670 964,435 139,765 116.95% TOTAL GENERAL FUND 123,590,847 114,087,503 (9,503,344) 92.31% Packet Pg. 38
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Year End Budget Report
Section Three
Actual Expenditures Compared to Cash Flow Estimates
Packet Pg. 39
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) YTD Projection Actual Over (Under) Percentage
1001-City Council 208,431 259,188 50,757 124.35%
1011-City Manager 646,758 1,351,668 704,910 208.99%
1021-City Clerk 1,248,075 1,044,488 (203,587) 83.69%
1031-City Attorney 1,013,962 886,962 (127,000) 87.47%
1041-City Treasurer 702,023 637,876 (64,147) 90.86%
1045-Finance 1,886,054 1,931,536 45,482 102.41%
1048-Purchasing 552,911 511,102 (41,809) 92.44%
1051-Personnel 965,437 742,629 (222,808) 76.92%
1061-Animal Regulation 1,094,480 1,092,358 (2,122) 99.81% 1091-General Fund Debt Service 1,970,890 1,970,304 (586) 99.97% 1099-Non-Departmental 1,472,600 1,436,397 (36,203) 97.54% 1101-Permit Center 716,793 735,095 18,302 102.55%
1111-Building Department 2,541,772 2,113,537 (428,235) 83.15% 1121-Planning 2,098,473 2,333,064 234,591 111.18%
1131-Code Enforcement 1,066,507 816,979 (249,528) 76.60% 1191-Subdivision & Land Planning 107,500 49,387 (58,113) 45.94% 1401-Police - Administration 4,729,847 4,700,394 (29,453) 99.38% 1402-Police - Field Operations 29,175,692 30,650,362 1,474,670 105.05% 1403-Police - Investigations 6,269,618 6,129,544 (140,074) 97.77% 1404-Police - Services Division 4,530,240 4,351,462 (178,778) 96.05% 1501-Fire - Administration 2,573,541 2,696,876 123,335 104.79% 1502-Fire - Suppression 26,695,189 26,628,744 (66,445) 99.75% 1503-Fire - Prevention 1,651,498 1,639,225 (12,273) 99.26% 1601-Public Works - Engineering 1,355,307 1,074,091 (281,216) 79.25% 1611-Engineering and Design 630,000 482,612 (147,388) 76.61% 1621-Streets - General and Administrative 6,099,884 5,472,278 (627,606) 89.71% 1631-Streets - Capital 14,299,320 7,592,050 (6,707,270) 53.09% 1701-Community Services Administration 673,037 570,221 (102,816) 84.72% 1711-Parks 4,559,512 4,212,022 (347,490) 92.38%
1721-Recreation Programs 2,303,194 2,381,315 78,121 103.39% 1725-Aquatic Center 603,592 578,878 (24,714) 95.91%
1726-Redding Sports Complex 899,697 797,126 (102,571) 88.60% 1750-Midtown Mall 12,200 10,634 (1,566) 87.16%
Total 125,354,034 117,880,404 -7,473,630 94.04%
Actual Expenditures Compared to Budget Cash Flow Estimates City of Redding - General Fund
June 2026
*Actual Includes Payments on Previous Year Obligations/Encumbrances.

Packet Pg. 40
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Year End Budget Report
Section Four
Actual Expenditures Compared to Budget
Packet Pg. 41
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Adopted Budget
Budget
Amendments Total Budget YTD Actual
Encumbrances &
Commitments
Total
Consumption
Unencumbered
Balance
%
Consumed
1001-City Council 208,421.00 10.00 208,431.00 259,188.34 170.00 259,358.34 (50,927.34) 124.43% 1011-City Manager 614,428.00 32,330.00 646,758.00 1,351,668.13 0.00 1,351,668.13 (704,910.13) 208.99% 1021-City Clerk 899,031.00 349,044.00 1,248,075.00 1,044,487.97 0.00 1,044,487.97 203,587.03 83.69% 1031-City Attorney 933,468.00 80,494.00 1,013,962.00 886,962.15 123,289.61 1,010,251.76 3,710.24 99.63% 1041-City Treasurer 701,383.00 640.00 702,023.00 637,875.52 0.00 637,875.52 64,147.48 90.86% 1045-Finance 1,884,094.00 1,960.00 1,886,054.00 1,931,536.23 (0.00) 1,931,536.23 (45,482.23) 102.41% 1048-Purchasing 552,455.00 456.00 552,911.00 511,102.35 0.00 511,102.35 41,808.65 92.44% 1051-Personnel 964,138.00 1,299.00 965,437.00 742,628.95 0.00 742,628.95 222,808.05 76.92% 1061-Animal Regulation 1,052,340.00 42,140.00 1,094,480.00 1,092,357.69 (0.00) 1,092,357.69 2,122.31 99.81% 1091-General Fund Debt Service 1,970,890.00 0.00 1,970,890.00 1,970,303.76 0.00 1,970,303.76 586.24 99.97% 1099-Non-Departmental 1,285,390.00 187,210.00 1,472,600.00 1,436,397.05 (327,250.03) 1,109,147.02 363,452.98 75.32% 1101-Permit Center 716,119.00 674.00 716,793.00 735,094.53 0.00 735,094.53 (18,301.53) 102.55% 1111-Building Department 2,592,309.00 -50,537.00 2,541,772.00 2,113,537.15 0.00 2,113,537.15 428,234.85 83.15% 1121-Planning 2,096,653.00 1,820.00 2,098,473.00 2,333,064.01 0.00 2,333,064.01 (234,591.01) 111.18% 1131-Code Enforcement 988,822.00 77,685.00 1,066,507.00 816,979.25 0.00 816,979.25 249,527.75 76.60% 1191-Subdivision & Land Planning 107,500.00 0.00 107,500.00 49,387.14 6,202.67 55,589.81 51,910.19 51.71% 1401-Police - Administration 4,578,496.00 151,351.00 4,729,847.00 4,700,393.98 50,075.00 4,750,468.98 (20,621.98) 100.44% 1402-Police - Field Operations 26,885,239.00 2,290,453.00 29,175,692.00 30,650,362.13 48,742.89 30,699,105.02 (1,523,413.02) 105.22% 1403-Police - Investigations 6,251,456.00 18,162.00 6,269,618.00 6,129,543.77 (344.00) 6,129,199.77 140,418.23 97.76% 1404-Police - Services Division 4,560,678.00 -30,438.00 4,530,240.00 4,351,462.27 (5,458.75) 4,346,003.52 184,236.48 95.93% 1501-Fire - Administration 2,571,222.00 2,319.00 2,573,541.00 2,696,875.93 0.00 2,696,875.93 (123,334.93) 104.79% 1502-Fire - Suppression 24,011,390.00 2,683,799.00 26,695,189.00 26,628,744.06 629,774.56 27,258,518.62 (563,329.62) 102.11% 1503-Fire - Prevention 1,572,171.00 79,327.00 1,651,498.00 1,639,224.83 87.61 1,639,312.44 12,185.56 99.26% 1601-Public Works - Engineering 1,348,777.00 6,530.00 1,355,307.00 1,074,091.43 (202,166.04) 871,925.39 483,381.61 64.33% 1611-Engineering and Design 630,000.00 0.00 630,000.00 482,611.94 0.00 482,611.94 147,388.06 76.61% 1621-Streets - General and Administrative 5,452,484.00 647,400.00 6,099,884.00 5,472,277.83 247,794.56 5,720,072.39 379,811.61 93.77% 1631-Streets - Capital 5,719,050.00 8,580,270.00 14,299,320.00 7,592,050.23 1,923,466.61 9,515,516.84 4,783,803.16 66.55% 1701-Community Services Administration 672,444.00 593.00 673,037.00 570,221.02 0.00 570,221.02 102,815.98 84.72% 1711-Parks 4,271,888.00 287,624.00 4,559,512.00 4,212,021.83 49,275.78 4,261,297.61 298,214.39 93.46% 1721-Recreation Programs 2,230,562.00 72,632.00 2,303,194.00 2,381,315.33 30.43 2,381,345.76 (78,151.76) 103.39% 1725-Aquatic Center 603,584.00 8.00 603,592.00 578,877.84 6,948.44 585,826.28 17,765.72 97.06% 1726-Redding Sports Complex 871,683.00 28,014.00 899,697.00 797,125.73 0.00 797,125.73 102,571.27 88.60% 1750-Midtown Mall 12,200.00 0.00 12,200.00 10,633.54 0.00 10,633.54 1,566.46 87.16% Total 109,810,765.00 15,543,269.00 125,354,034.00 117,880,403.91 2,550,639.34 120,431,043.25 4,922,990.75 96.07% Actual Expenditures Compared to Budget Year to Date
City of Redding - General Fund
June 2026
Packet Pg. 42
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Year End Budget Report
Section Five
Carryover Fiscal Year 2025 to Fiscal Year 2026
Packet Pg. 43
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Carryovers
1001-City Council
-
1011-City Manager
-
1021-City Clerk
-
1031-City Attorney
-
1041-City Treasurer
-
1045-Finance
-
1048-Purchasing
-
1051-Personnel
-
1061-Animal Regulation
-
1091-General Fund Debt Service
-
1099-Non-Departmental
-
1101-Permit Center
-
1111-Building Department 7,450
1121-Planning
-
1131-Code Enforcement
-
1191-Subdivision & Land Planning
-
1401-Police - Administration
-
1402-Police - Field Operations 1,401,100
1403-Police - Investigations
-
1404-Police - Services Division
-
1501-Fire - Administration
-
1502-Fire - Suppression 444,210
1503-Fire - Prevention
-
1601-Public Works - Engineering
-
1611-Engineering and Design
-
1621-Streets - General and Administrative
-
1631-Streets - Capital 8,509,440
1701-Community Services Administration
-
1711-Parks 71,510
1721-Recreation Programs
-
1725-Aquatic Center
-
1726-Redding Sports Complex
-
1750-Midtown Mall
-
1999-Transportation & RABA Support
-
Total 10,433,710
Carryovers
City of Redding - General Fund
FY 2025 to FY 2026
Packet Pg. 44
Attachment: FY26 Year-End Budget Report (3.10(a)--City of Redding Mid-Cycle Budget Review) Fund Fund Description Ending Balance
101 101-General Fund 4,154,593.34
102 102-Grants General Fund 4,755,182.73
103 103-Capital Projects General Fund 3,801,722.11
151 151-Development/Construction Fund 17,745,815.98
152 152-Development/Construction Grants Fund (2,278,780.21) 161 161-General Special Revenue (0.00)
165 165-Asset Seizure Fund 192,993.47
171 171-Special Gas Tax Street Improvements 7,297,265.79 172 172-Local Transportation/TDA 6,699,519.37
175 175-Parking Fund (169,204.48)
181 181-Library 1,030,179.31
182 182-Branch Libraries 642,491.55
191 191-Housing & Community Development Fund 8,500,094.99 192 192-Norcal Continuum of Care (CoC) (0.00)
195 195-Successor Housing Agency Fund 947,823.05
196 196-Redding Housing Authority (23,720.95)
201 201-Airports (2,451,745.19)
206 206-Convention Center 164,292.07
211 211-Electric Utility Fund 56,770,413.19
221 221-Water Utility Fund 66,203,983.12
231 231-Wastewater Utility Fund 51,002,810.84
241 241-Storm Drain Utility Fund 6,750,554.48
251 251-Solid Waste Utility Fund 13,112,616.66
255 255-West Central Landfill 11,328,798.61
291 291-Redding Area Bus Authority (195,031.36)
311 311-Information Technologies 902,885.25
315 315-Geographic Information Services 75,456.05
317 317-Communications - Radios 598,825.53
321 321-Electrical Technicians & USA Locates 2,358,167.02 325 325-Redding Municipal Utilities Administration 547,611.70 331 331-Public Relations, Media, & Communications 256,787.19 335 335-Building Maintenance 424,636.06
341 341-Records Management (46,628.78)
345 345-Reprographics 322,298.98
351 351-Fleet Maintenance (386,684.58)
361 361-Customer Service 5,261,270.10
365 365-Field Service 199,918.11
381 381-Risk - Liability/Insurance 391,412.33
383 383-Risk - Workers Compensation 5,514,775.63
391 391-Employer Services 699,656.84
393 393-Volunteer Services (58,982.06)
398 398-Employee Benefits Payroll 3,121,155.66
399 399-Employee Benefits Insurance 1,238,620.81
401 401-Special Deposits Fund 7,492,197.14
411 411-Integrated Public Safety (IPS) Fund 1,598,328.68 421 421-EAGSA (Enterprise Anderson Groundwater Sustainability Agency) 175,447.77 431 431-GASB 45 Trust Fund 43,622.12
441 441-RORF-CHC Capital Project -
443 443-RORF-Market Street Capital -
444 444-RORF-SHASTEC Capital Project 673,817.56
451 451-Tierra Oaks 1993-1 0.00
452 452-Refinanced A/D 1997-1 -
453 453-Teton Drive 1998-1 (0.00)
501 501-LMD A #80089 15,163.07
502 502-LMD B #80090 (19,962.86)
503 503-LMD C #80091 (207.08)
Cash by Fund
City of Redding
June 2026
Packet Pg. 45
Attachment: 06 2026 Cash by Fund (3.10(a)--City of Redding Mid-Cycle Budget Review) Fund Fund Description Ending Balance
Cash by Fund
City of Redding
June 2026
504 504-LMD D #80120 20,003.29
505 505-LMD E #80118 9,806.12
506 506-LMD F #80120 8,146.23
507 507-LMD G #80121 14,554.83
508 508-LMD H #80135 50,812.01
509 509-LMD 1-06 19,700.28
510 510-LMD J #80122 7,116.28
511 511-LMD K #80136 4,106.31
512 512-LMD L #80123 7,352.14
513 513-LMD M #80124 11,747.27
514 514-LMD N #80125 9,045.54
515 515-LMD O #80126 (2,513.77)
516 516-LMD P #80127 5,670.82
517 517-LMD Q #80128 13,740.23
518 518-LMD R #80129 5,099.73
519 519-LMD S #80130 22,579.30
520 520-LMD T #80131 5,612.69
521 521-LMD U #80137 4,607.80
522 522-LMD V #80132 17,279.08
523 523-LMD 2-06 #80134 750.96
524 524-LMD 3-06 #80139 12,948.80
525 525-LMD 4-06 #80140 24,930.17
526 526-LMD W #80133 6,260.78
527 527-LMD 5-06 #80141 (256.74)
528 528-LMD #1 1992 #80087 10,576.40
529 529-LMD 6-06 #80142 14,747.97
530 530-LMD 7-06 #80145 4,305.33
531 531-LMD 8-06 #80146 430,511.40
532 532-LMD 9-06 #80143 5,855.96
533 533-LMD 10-06 -
534 534-LMD 11-06 #80148 5,482.74
535 535-LMD 01-07 #80149 4,408.50
536 536-SANITARY SEWER MAINT DIST 01-07 #80150 55,663.30 537 537-LMD 02-07 #80151 16,041.21
539 539-LMD ADMIN FRMLYL 02-09 #Holding Acct (57,116.85) 540 540-LMD 03-09 #80156 213,179.03
541 541-LMD PLACER WEST 02-09 #80155 9,192.12
543 543-LMD RIVER RIDGE #80157 52,836.95
544 544-LMD RIVER PARK #80158 29,663.57
545 545-LMD RIVER HEIGHTS #80159 42,892.84
547 547-LMD LANCER HILLS 02-12 (120.02)
548 548-LMD WESTERN HIGHLAND 03-12 (550.26)
549 549-LMD COLLEGE HIGHLAND 01-13 #80160 38,780.56
550 550-LMD WESTSIDE 02-14 #80163 67,728.12
551 551-LMD HIDDEN HILLS 01-15 #80162 19,114.10
552 552-LMD BROWNING POINTE 03-14 #80165 3,454.13
553 553-LMD SHASTAVIEW SW 02-16 #80164 50,041.92
554 554-LMD RIVER POINTE 03-16 #80166 13,412.97
555 555-LMD SALT CREEK HEIGHTS 01-07 #80167 127,600.67
556 556-LMD SEVEN BRIDGES 01-19 #80168 29,592.90
557 557-LMD SEVEN BRIDGES SSMD 01-19 #80169 4,528.36
558 558-LMD CENTER COURT 02-19 #80170 31,641.59
559 559-LMD WYNDHAM POINT #80171 61,738.29
560 560-LMD RANCHO RD 07-19 34,672.85
561 561-LMD Luke Estates 01-22 5,694.25
951 951-Rolling Stock Fund 9,276,902.46
Packet Pg. 46
Attachment: 06 2026 Cash by Fund (3.10(a)--City of Redding Mid-Cycle Budget Review) Fund Fund Description Ending Balance
Cash by Fund
City of Redding
June 2026
952 952-Equipment Replacement Fund 1,961,313.55
953 953-Technology Replacement Fund 88,399.78
954 954-Major Maintenance Fund 6,396,307.20
999 999-Cash Transfer Fund 0.00
306,709,850.75
-
Packet Pg. 47
Attachment: 06 2026 Cash by Fund (3.10(a)--City of Redding Mid-Cycle Budget Review) Adopted Amended Adopted Amended
2025-26 Adjust 25-26 2026-27 Adjust 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36 Beginning Cash Balance 9,000 (3,600) 5,400 11,558 698 4,155 (859) (4,836) (10,169) (14,876) (18,982) (21,739) (23,906) (24,502) (24,164) Revenues 102,823 (339) 102,483 104,999 (212) 104,786 104,457 107,244 110,103 113,055 116,103 119,258 122,515 125,887 129,370 Net Transfers 7,591 - 7,591 7,680 (17) 7,663 7,538 7,764 7,997 8,237 8,484 8,739 9,001 9,271 9,549 Total Revenues 110,413 (339) 110,074 112,679 (229) 112,449 111,995 115,009 118,100 121,292 124,588 127,997 131,516 135,158 138,919 Personnel Costs (76,088) (3,388) (79,476) (80,236) (2,585) (82,821) (82,438) (85,838) (87,305) (88,868) (89,752) (91,472) (92,479) (94,194) (95,702) Operating Costs (25,349) (858) (26,207) (26,201) (683) (26,884) (27,636) (28,465) (29,319) (30,198) (31,104) (32,037) (32,998) (33,988) (35,008)Capital Outlay (6,408) - (6,408) (6,104) - (6,104) (6,287) (6,476) (6,670) (6,870) (7,076) (7,289) (7,507) (7,732) (7,964) Debt Service (1,965) - (1,965) (1,318) - (1,318) (1,314) (1,313) (1,310) (1,309) (1,311) (1,315) (1,132) (966) (963) Savings 1,955 85 2,040 2,048 65 2,113 1,703 1,749 1,797 1,848 1,898 1,949 2,004 2,061 2,120 Prior Year Appropriations (2,450) (2,450)
Net Expenditures (107,856) (4,161) (112,017) (111,811) (5,652) (117,464) (115,972) (120,342) (122,807) (125,398) (127,345) (130,164) (132,112) (134,819) (137,517) Ending Cash Balance 11,558 (8,100) 3,457 12,425 (5,184) (859) (4,836) (10,169) (14,876) (18,982) (21,739) (23,906) (24,502) (24,164) (22,762) Projections toward Council Objectives
Ending Cash as Percentage of Expenditures 10.7% 3.1% 11.1% -0.7% -4.2% -8.5% -12.1% -15.1% -17.1% -18.4% -18.5% -17.9% -16.6%Projected Personnel Percentage 69.3% 69.7% 70.5% 70.7% 70.1% 70.3% 70.1% 69.8% 69.4% 69.2% 69.0% 68.8% 68.5% Adjust FY27 beginning cash to match Treasurer's report with $698k adjustment to arrive at $4.16 million.Add $2.5 million in expense in FY27 to reflect carryovers and encumbrances (Prior Year Appropriations).

Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2026 & 2027
Updated October 9, 2026
Packet Pg. 48
Attachment: Ten Year Plan 2025-27 Mid Cycle (3.10(a)--City of Redding Mid-Cycle Budget Review) Adopted Amended Adopted Amended
2025-26 Adjust. 2025-26 2026-27 Adjust 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36 Sales Tax 31,368 (1,107) 30,261 31,995 (1,903) 30,092 30,543 31,002 31,467 31,939 32,418 32,904 33,397 33,898 34,407 Property Tax 30,560 509 31,069 31,500 86 31,586 32,534 33,510 34,515 35,551 36,617 37,716 38,847 40,013 41,213 TOT 7,570 (84) 7,486 7,873 (282) 7,591 7,857 8,132 8,416 8,711 9,016 9,331 9,658 9,996 10,346 Cannabis Tax 1,939 (201) 1,737 2,016 (237) 1,779 1,850 1,924 2,001 2,081 2,164 2,251 2,341 2,435 2,532 Other Taxes 2,750 (256) 2,495 2,750 (264) 2,486 2,585 2,689 2,796 2,908 3,025 3,146 3,271 3,402 3,538 Licenses & Permits 2,695 (959) 1,737 2,823 - 2,823 2,936 3,053 3,175 3,302 3,434 3,572 3,714 3,863 4,018 Fines & Penalties 791 1,322 2,113 811 - 811 844 878 913 949 987 1,027 1,068 1,111 1,155 Other Government 3,364 1,811 5,175 2,175 2,289 4,465 1,623 1,672 1,722 1,773 1,827 1,881 1,938 1,996 2,056 Redding Rancheria 129 - 129 132 - 132 136 140 144 149 153 158 162 167 172 Internal Departments 13,319 - 13,319 14,457 338 14,796 15,240 15,697 16,168 16,653 17,152 17,667 18,197 18,743 19,305 Service Charges 5,179 (1,636) 3,544 5,299 (240) 5,059 5,181 5,388 5,604 5,828 6,061 6,304 6,556 6,818 7,091 Other Revenue 2,332 121 2,453 2,338 - 2,338 2,408 2,480 2,555 2,631 2,710 2,791 2,875 2,961 3,050 Use of Money & Property 725 140 864 729 - 729 729 729 729 729 729 729 729 729 729 Interest 100 - 100 100 - 100 (9) (48) (102) (149) (190) (217) (239) (245) (242) Subtotal (339) 102,823 102,483 104,999 (212) 104,786 104,457 107,244 110,103 113,055 116,103 119,258 122,515 125,887 129,370 Transfers In:

Gas Taxes 10,086 - 10,086 10,151 - 10,151 10,455 10,769 11,092 11,425 11,768 12,121 12,484 12,859 13,245 Debt Service - - - - - - - - - - - - - - -
Other Transfers In 523 - 523 523 15 538 539 555 571 589 606 624 643 662 682 Total Transfers In - 10,609 10,609 10,673 15 10,688 10,994 11,324 11,664 12,013 12,374 12,745 13,127 13,521 13,927 Transfers Out:

CVB & Convention Center (750) - (750) (756) (107) (863) (782) (806) (830) (855) (880) (907) (934) (962) (991) Parking (38) - (38) - - - - - - - - - - - -
Library (1,055) - (1,055) (1,086) - (1,086) (1,119) (1,153) (1,187) (1,223) (1,259) (1,297) (1,336) (1,376) (1,418) Rolling Stock (885) - (885) (840) 75 (765) (788) (812) (836) (861) (887) (913) (941) (969) (998) Other Equipment (218) - (218) (239) - (239) (246) (253) (261) (268) (276) (285) (293) (302) (311) Internal Advances - - - - - - - - - - - - - - -
Other Transfers Out (72) - (72) (72) - (72) (521) (537) (553) (569) (587) (604) (622) (641) (660) Total Transfers Out - (3,018) (3,018) (2,993) (32) (3,025) (3,456) (3,560) (3,666) (3,776) (3,890) (4,006) (4,127) (4,250) (4,378)Net Transfers - 7,591 7,591 7,680 (17) 7,663 7,538 7,764 7,997 8,237 8,484 8,739 9,001 9,271 9,549 Total Revenues 110,413 (339) 110,074 112,679 (229) 112,449 111,995 115,009 118,100 121,292 124,588 127,997 131,516 135,158 138,919 Revenue Assumptions
Sales Tax 2.0% -2.0% -2.0% 2.0% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5%Property Tax 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Transient Occupancy Tax 4.0% 2.0% 2.0% 4.0% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%Fee Revenues Projected Projected Projected Projected Projected Projected 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Other Government Projected Projected Projected Projected Projected Projected 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Other Revenue Projected Projected Projected Projected Projected Projected 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Internal Departments Projected Projected Projected Projected Projected Projected 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%All Revenues (Not specific) Projected Projected Projected Projected Projected Projected 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0%Interest (Percent of Cash) 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%Reduce FY28 by an additional $80k for the loss of SHASCOM revenues.

City of Redding
General Fund Ten Year Plan (in thousands)
Revenues
Fiscal Year Ending 2026 & 2027
Fiscal Year Ended
Packet Pg. 49
Attachment: Ten Year Plan 2025-27 Mid Cycle (3.10(a)--City of Redding Mid-Cycle Budget Review) Adopted Amended Adopted Amended
2025-26 Adjust 2025-26 2026-27 Adjust 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36 Safety UAL Payments 16,586 15,295 16,470 16,319 15,791 15,766 15,098 14,882 14,457 Misc UAL Payments 5,950 5,465 5,880 5,795 5,495 5,476 5,192 5,101 4,962PARS UAL Payments - - - - - - - - - Police
Personnel 34,556 1,656 36,213 36,867 1,564 38,431 28,679 29,436 30,200 31,002 31,789 32,598 33,504 34,437 35,395 Operating 7,347 221 7,568 7,696 101 7,797 8,031 8,272 8,520 8,776 9,039 9,310 9,590 9,877 10,174 Capital Outlay/Project 372 - 372 274 - 274 282 291 300 309 318 327 337 347 358 Subtotal 1,877 42,276 44,153 44,837 1,665 46,502 36,992 37,999 39,019 40,087 41,146 42,236 43,431 44,662 45,926 Fire
Personnel 23,238 1,587 24,826 24,244 463 24,707 18,143 18,623 19,103 19,673 20,165 20,670 21,245 21,836 22,443 Operating 4,916 35 4,951 5,121 88 5,209 5,365 5,526 5,692 5,862 6,038 6,219 6,406 6,598 6,796 Capital Outlay/Project - - - - - - - - - - - - - - -
Subtotal 1,622 28,155 29,777 29,365 551 29,916 23,508 24,148 24,795 25,535 26,203 26,889 27,651 28,434 29,239 Transportation & Engineering
Personnel 2,487 - 2,487 2,619 260 2,879 1,417 1,448 1,480 1,518 1,553 1,593 1,638 1,688 1,736 Operating 4,913 15 4,928 5,014 188 5,202 5,358 5,518 5,684 5,854 6,030 6,211 6,397 6,589 6,787 Capital Outlay/Project 5,750 - 5,750 5,710 - 5,710 5,881 6,058 6,239 6,427 6,619 6,818 7,023 7,233 7,450 Subtotal 15 13,150 13,166 13,342 448 13,791 12,656 13,024 13,404 13,799 14,203 14,622 15,058 15,510 15,974Parks & Recreation Personnel 4,887 - 4,887 5,059 150 5,209 3,874 3,980 4,092 4,208 4,326 4,448 4,578 4,712 4,849 Operating 3,500 22 3,521 3,607 81 3,688 3,798 3,912 4,030 4,150 4,275 4,403 4,535 4,671 4,811 Capital Outlay/Project 286 - 286 120 - 120 124 127 131 135 139 143 148 152 157 Subtotal 22 8,673 8,695 8,786 231 9,017 7,796 8,019 8,253 8,493 8,740 8,995 9,261 9,535 9,817 Development Services
Personnel 5,148 - 5,148 5,367 149 5,516 4,473 4,592 4,717 4,845 4,976 5,112 5,254 5,401 5,552 Operating 1,343 22 1,365 1,418 12 1,430 1,473 1,517 1,563 1,610 1,658 1,708 1,759 1,812 1,866 Capital Outlay/Project - - - - - - - - - - - - - - -
Subtotal 22 6,491 6,513 6,785 161 6,946 5,947 6,110 6,280 6,455 6,635 6,820 7,014 7,213 7,418General Government & Other Personnel 5,771 144 5,915 6,080 (1) 6,079 5,091 5,224 5,363 5,508 5,655 5,808 5,969 6,137 6,307 Operating 3,330 543 3,874 3,345 214 3,558 3,610 3,719 3,830 3,945 4,064 4,185 4,311 4,440 4,574 Capital Outlay/Project - - - - - - - - - - - - - - -
Debt Service 1,965 - 1,965 1,318 - 1,318 1,314 1,313 1,310 1,309 1,311 1,315 1,132 966 963 Subtotal 687 11,066 11,753 10,743 212 10,955 10,015 10,256 10,503 10,762 11,030 11,308 11,412 11,543 11,844 Add Back Personnel - - - - - - - - - -
Add Back O&M -
Projected Savings (1,955) (85) (2,040) (2,048) (65) (2,113) (1,703) (1,749) (1,797) (1,848) (1,898) (1,949) (2,004) (2,061) (2,120) Total Expenditures 107,856 4,161 112,017 111,811 3,202 115,014 115,972 120,342 122,807 125,398 127,345 130,164 132,112 134,819 137,517 Expenditure Assumptions
Personnel - Wages Budget Budget Budget Budget Budget Budget 2.75% 2.75% 2.75% 2.75% 2.75% 2.75% 2.75% 2.75% 2.75%O&M & Capital Outlay Budget Budget Budget Budget Budget Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Debt Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Assumed Expense Savings 2.0% 2.00% 2.00% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 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
Packet Pg. 50
Attachment: Ten Year Plan 2025-27 Mid Cycle (3.10(a)--City of Redding Mid-Cycle Budget Review)

Redding City CouncilOctober 12, 2026

Redding City Council
October 12, 2026