Agenda packet — Shasta Lake City Council, June 2, 2026

CITY COUNCIL MEETING AGENDA June 2, 2026

CITY OF SHASTA LAKE

CITY COUNCIL

MEETING AGENDA
June 2, 2026
6:00 P.M.

Shasta Lake City Council Chambers
4488 Red Bluff Street  Shasta Lake, CA 96019
Mayor: Justin Jones
Vice Mayor: Greg Watkins
Council Members: Toni Coates, Pamelyn Morgan, Dan Ringwelski

OTHER WAYS TO PARTICIPATE IN THE MEETING
• Watch a livestream of the meeting online or view the recording any time after the meeting concludes at the following: cityofshastalake.gov/meetings • Submit public comment electronically before the meeting to:
[email protected]. Public comment by email will be read into the record during consideration of the item the comment addresses. Each public comment will be limited to three minutes of reading. Include the item number you are commenting on in the subject line of the email. Once the vote has taken place on an item, no additional public comments will beaccepted.
• Submit public comment by mail addressed to City Clerk, City of Shasta Lake, PO Box 777, Shasta Lake, CA 96019. Mailed comments must be received one day prior to the meeting to be included.

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Call to order (please place electronic devices on silent)

1.2 Statement for the record of Council Members present or absent

1.3 Pledge of Allegiance

1.4 Invocation
** Due to noticing requirements and additional information needed, Items 7.1 and 7.2 will be continued to a date certain of June 16, 2026 **

2.0 AWARDS & RECOGNITIONS:

2.1 None

3.0 PRESENTATIONS:

3.1 None

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:

4.1 None
1 CITY COUNCIL MEETING AGENDA June 2, 2026

5.0 PUBLIC COMMENT:

This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. Speaker forms are available from the City Clerk, 4477 Main Street, Shasta Lake, on the City’s website, or at the back of the meeting hall. If you have documents to present to members of Council, please provide a minimum of seven copies. Pursuant to The Brown Act, the City Council cannot take action on Public Comment Items.

6.0 CONSENT AGENDA:

The items listed under the Consent Agenda are considered routine business and will be voted on together by one motion unless a Council Member requests a specific item to be removed and discussed separately.

6.1 Minutes of the Special Meeting of May 5, 2026. (pg. 5)

6.2 Minutes of the Regular Meeting of May 5, 2026. (pg. 6)

6.3 Payrolls: (pg. 10)
Period Ending: 5/23/2026 Paid Date: 5/29/2026 $178,624.67

7.0 PUBLIC HEARINGS:
** Due to noticing requirements and additional information needed, Items 7.1 and 7.2 will be continued to a date certain of June 16, 2026 **

7.1 Annual Resolutions for Deer Creek Manor Subdivision Assessment Districts. (pg. 11)
a) Resolution approving the Engineer’s Report for Deer Creek Manor Landscaping and Lighting District and the levy and collection of assessments within such district for fiscal year 2026/2027. b) Resolution approving the Engineer’s Report for Deer Creek Manor Drainage Maintenance District and the levy and collection of assessments within such district for fiscal year 2026/2027.

7.2 Annual Resolutions for Shasta Gateway Industrial Park (SGIP) Assessment Districts. (pg. 69)
a) Resolution approving the Engineer’s Report for the Shasts Gateway Industrial Park Landscape Maintenance District and the levy and collection of assessments within such district for fiscal year 2026/2027. 2 CITY COUNCIL MEETING AGENDA June 2, 2026

8.0 REGULAR AGENDA:

8.1 Discussion and possible action to approve a Resolution adopting the updated Cannabis Retail Application Processing fee pursuant to Section 5.05.210 of the Shasta Lake Municipal Code. (pg. 97)

8.2 Discussion and possible action to approve a contribution request for the Freedom 250 Celebration at Shasta Dam. (pg. 101)

8.3 Discussion and possible action to approve a resolution adopting a two-year budget for fiscal year 2026-2027 and fiscal year 2027-2028. (pg. 105)

9.0 STAFF COMMENTS:

10.0 CITY COUNCIL COMMENTS AND REPORTS:

This is the time set aside for Council Members, who may so desire, to give brief comments or reports concerning City matters. The City Council may not enter into discussion on matters reported. Statements made by individual Council Members should not be interpreted as a statement of the City Council. The City Council only takes action by majority vote. • Brief reports by members of the Council regarding correspondence, events and/or meetings attended, and upcoming meetings/events.
• Suggestions/motions for future agenda items.
• In compliance with Assembly Bill 1234, Council will report on attendance at conferences/meetings/events where expenses are reimbursed by the City.

ADJOURNMENT:

Meetings are broadcast as scheduled on Charter Channel 181.

Videos of meetings are also available through the City website: www.cityofshastalake.gov In Compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please call (530) 275-7407. Notification 48 hours prior to the meeting is requested to enable the City to make reasonable arrangements to ensure accessibility to this meeting (28 CFR 35.102-35.104 ADA Title II). 3 4

CITY OF SHASTA LAKE

CITY COUNCIL SPECIAL MEETING MINUTES

MINUTES OF THE SPECIAL MEETING
HELD TUESDAY, MAY 19, 2026, AT THE
CITY COUNCIL CHAMBERS, 4488 RED BLUFF ST, SHASTA LAKE, CALIFORNIA

1.0 CALL TO ORDER – SPECIAL MEETING:

1.1 Mayor Jones convened the special meeting at 5:00 PM

1.2 Council Members present: Coates, Jones, Morgan, Ringwelski, Watkins

2.0 CLOSED SESSION

2.1 Pursuant to California Government Code Section 54957 (b)(1), Employee Performance Evaluation of City Manager.

Agency Designated Representatives: City Manager Jessaca Lugo Public Comment
None
The City Council recessed to Closed Session to discuss this item. Reportable action, if any, will be announced at the next regular meeting.

ADJOURNMENT:

With no further business, Mayor Jones adjourned the Closed Session at 5:50 PM. ____________________________
CHARITY TATLOW, City Clerk
5 CITY OF SHASTA LAKE

CITY COUNCIL MEETING MINUTES

MINUTES OF THE REGULAR MEETING
HELD TUESDAY, MAY 19, 2026, AT THE
CITY COUNCIL CHAMBERS, 4488 RED BLUFF ST, SHASTA LAKE, CALIFORNIA

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Mayor Jones convened the regular meeting at 6:00 PM

1.2 Mayor Jones announced that during the Closed Session, the City Council gave staff direction to include the City Manager's contract pay rate in the proposed budget.

1.3 Council Members present: Coates, Jones, Morgan, Ringwelski, Watkins

1.3 The Pledge of Allegiance was led by Maddie Ringwelski

1.4 Invocation was led by Mayor Jones

2.0 AWARDS & RECOGNITIONS:

2.1 Proclamation: National Public Works Week, May 17th -23rd

3.0 PRESENTATIONS:

3.1 None

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:

4.1 Report from the Shasta Lake Chamber of Commerce

4.2 Report from the Shasta Lake Historical Society

4.3 Report from the Shasta Lake Gateway Library

4.4 Report from the CV Youth Falcons

5.0 PUBLIC COMMENT:

Diana Ramirez, Waste Management
Jim Mark, Shasta Lake resident
Charles Fleming, Shasta Lake resident

6.0 CONSENT AGENDA:

6.1 Minutes of the Special Meeting of May 5, 2026.

6.2 Minutes of the Regular Meeting of May 5, 2026.

6.3 Payrolls:

Period Ending: 5/09/2026 Paid Date: 5/15/2026 $181,866.43

6.4 Checks, E-payments, and wires:
6 4/30/2026 $869,883.27
5/07/2026 $3,185,404.05

6.5 Monthly Report of Investment Transactions:

LAIF:

April $13,248,215.91
Chandler:

April $37,835,442.88

6.6 Possible action to approve a Resolution for a Wildland Fire Protection Agreement with Cal Fire and the Shasta Lake Fire Protection District, effective July 1, 2025 - June 30, 2026.

6.7 Annual Resolutions for Deer Creek Manor Subdivision Assessment Districts. a) Resolution CC 2026-36 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2026-27 of the Deer Creek Manor Landscaping and Lighting District and ordering the preparation of an Engineer’s Report in connection herewith.
b) Resolution CC 2026-37 Preliminarily Approving the Engineer’s Report Regarding Deer Creek Manor Landscaping and Lighting District and the Levy and Collection of Assessments Commencing with fiscal year 2026-27. c) Resolution CC 2026-38 Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2026-27 of the Deer Creek Manor Landscaping and Lighting District and Appointing a Time and Place for the Public Hearing Protests.
d) Resolution CC 2026-39 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal year 2026-27 of the Deer Creek Manor Drainage Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith.
e) Resolution CC 2026-40 Preliminarily Approving the Engineer’s Report Regarding the Deer Creek Manor Drainage Maintenance District and the Levy and Collection of Assessments Commencing with Fiscal Year 2026-

27. f) Resolution CC 2026-41 Declaring its Intention to Order the Levy and Collection of Assessments Commencing in Fiscal Year 2026-27 of the Deer Creek Manor Drainage Maintenance District and Appointing a Time and Place for the Public Hearing Protests

6.8 Annual Resolutions for Shasta Gateway Industrial Park (SGIP) Assessment Districts.
7 a) Resolution CC 2026-42 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2026-27 of the Shasta Gateway Industrial Park Landscape Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith. b) Resolution CC 2026-43 Preliminarily Approving the Engineer’s Report Regarding Shasta Gateway Industrial Park Landscape Maintenance District and the Levy and Collection of Assessments Commencing with fiscal year 2026-27.
c) Resolution CC 2026-44 Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2026-27 of the Shasta Gateway Industrial Park Landscape Maintenance District and Appointing a Time and Place for the Public Hearing Protests.

6.9 Resolution CC 2026-45 designating Authorized Agents to engage with the Federal Emergency Management Administration and the California Office of Emergency Services.

Motion/Vote
Vice Mayor Watkins requested Item 6.6 be pulled from Consent Agenda and be heard after Item 8.1 of the Regular Agenda.

By motion made/seconded (Watkins/Morgan), and carried unanimously, the Consent Agenda, excluding Item 6.6, was approved.

7.0 PUBLIC HEARINGS:

7.1 Resolution CC 2026-46 accepting the Village Mixed Use design Guidelines and Objective Design Standards
Mayor Jones opened the Public Hearing.

Public Comment
None
Motion/Vote:

A motion was made/seconded (Morgan/Coates), and carried unanimously, Item

7.1 was approved.

8.0 REGULAR AGENDA:

8.1 Resolution CC 2026-47 for a supplemental budget appropriation and Consultant Contract Award for the Summit City Septic-to-Sewer Design.

Public Comment
Jim Mark, Shasta Lake resident
8 Motion/Vote:

A motion was made/seconded (Morgan/Coates), and carried unanimously, Item

8.1 was approved.

6.6 Resolution CC 2026-48 approving a Wildland Fire Protection Agreement with Cal Fire and the Shasta Lake Fire Protection District, effective July 1, 2025 - June 30, 2026.

Public Comment
Ann Morningstar, Shasta Lake resident
Motion/Vote:

A motion was made/seconded (Watkins/Morgan), and carried unanimously, Item

6.6 was approved.

8.2 Resolution CC 2026-49 adopting the seventh annual Wildfire Mitigation Plan (version 2.3).

Public Comment
None
Motion/Vote:

A motion was made/seconded (Watkins/Ringwelski), and carried unanimously, Item 8.2 was approved.

9.0 STAFF COMMENTS:

City Manager Jessaca Lugo informed there will be a Finance Committee meeting on May 20, 2026, and public participation is encouraged.

Thrash the Trash vouchers will be going out in the mail to residents.

The Park Master Plan Update is underway.

The City is still working on a location for a medication drop box.

10.0 CITY COUNCIL COMMENTS AND REPORTS:

ADJOURNMENT:

With no further business, Mayor Jones adjourned the meeting at 8:21 PM. ____________________________
CHARITY TATLOW, City Clerk
9 5/27/2026 8:15:42 AM Page 6 of 6
Payroll Check Register
City of Shasta Lake Report Summary
Pay Period: 5/10/2026-5/23/2026
Packet: PYPKT00729 - PE 5.23.2026
Payroll Set: City of Shasta Lake - 01
Type
2 Count
0 1,866.37

0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
72 176,758.30
Total 74 178,624.67
Reversals
Voided Checks
Direct Deposits
10 Report and Recommendations 7.1
Reviewed and Approved

_________________________
City Manager

AGENDA ITEM
City Council
______________________________________________________________________ TO: Mayor and City Council Members
FROM: Jason Peterson, Finance Director
Margaret Youngs, Senior Accountant
DATE: June 02, 2026
SUBJECT: DEER CREEK MANOR SUBDIVISION ASSESSMENT

DISTRICTS PUBLIC HEARING
FILE NO.:
______________________________________________________________________

RECOMMENDATION
Staff recommends City Council conduct a public hearing for both the Landscaping and Lighting District (LLD) and Drainage Maintenance District (DMD) for the Deer Creek Manor Subdivision:

For each District separately, consider adopting the attached resolutions:

1. Approve the Final Engineer’s Report and order the Levy and Collection of Assessments.

BACKGROUND
As a condition of approval of the Deer Creek Manor Subdivision, designated open space, neighborhood parks, and retention/detention facilities must be maintained by a homeowner’s association or other funding/maintenance mechanism acceptable to the City. The Developers opted to establish a Landscaping and Lighting District (LLD) and Drainage Maintenance District (DMD) for this purpose. On July 19, 2007, the Council adopted Resolutions legally establishing these districts.

Landscape and Lighting District
The District was formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 (Section 22500 et seq. of the California Streets and Highways Code). The 11 attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to be levied against the properties commencing in fiscal year 2026-27, and the proposed applied rate for the fiscal year 2026-27.

The District provides for the continued operation and maintenance of street lighting, medians, parkways, slopes, open spaces and drainage basins. The attached Engineer’s Report provides items that may be included.

The maximum amount of the per-parcel assessment for this District is $599.88. However, the applied rate for fiscal year 2026-27 is $258.18, an increase of $3.18 from the prior year $255.00.

Drainage Maintenance District
This District was formed pursuant to the provisions of the Benefit Assessment Act of 1982 (Section 54703 et seq. of the California Government Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for the assessments to be levied against properties commencing in fiscal year 2026-27, and the proposed applied rate for the fiscal year 2026-27.

The District provides for the continued operation and maintenance of drainage and flood control facilities. The attached Engineer’s Report provides items that may be included in this District.

The maximum amount of the per-parcel assessment for this District is $570.44 for the parcels. The applied rate for fiscal year 2026-27 is $35.72, unchanged from the prior year.

Engineer’s Annual Levy Report
The Engineer’s Reports for the LLD and DMD are attached. The reports summarize the improvements, budgets, parcels, amounts to levy, and maximum allowable per parcel amounts of the assessments for fiscal year 2026-27.

FISCAL IMPACTS:

None
ATTACHMENTS:
• Resolution for Deer Creek Manor Landscaping and Lighting District (LLD) Approving the Engineer’s Report and Levy and Collection of Assessments for Fiscal Year 2026-27
• Engineer’s Reports on the Landscaping and Lighting District (LLD) • Landscaping and Lighting District (LLD) Preliminary Assessment Roll • Resolution for Deer Creek Manor Drainage Maintenance District (DMD) Approving the Engineer’s Report Levy and Collection of Assessments for Fiscal Year 2026-27
• Engineer’s Reports on the Drainage Maintenance District (DMD) • Drainage and Maintenance District (DMD) Preliminary Assessment Roll 12 DISTRIBUTION:

City of Shasta Lake City Council
13 RESOLUTION NO. 2026-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT

AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2026/2027 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE

CALIFORNIA STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE

XIII D OF THE CALIFORNIA CONSTITUTION
WHEREAS, the City Council by its Resolution No. 2026-_______ initiated proceedings, and by its Resolution No. 2026-_______ declared its intention to levy annual assessments for the Deer Creek Manor Landscaping and Lighting District (hereinafter referred to as the "District") pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”), to pay for the costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; and
WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2026-______, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council. 14 Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are briefly described as follows: to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, right-ofways or easements including street lighting and various landscaped parkways, medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or hardscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with fiscal year 2026/2027, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2026/2027, the City’s representative is hereby authorized and directed to collect such assessments. 15 Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2026/2027.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Deer Creek Manor Landscaping and Lighting District” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. ******
I, Charity Tatlow, City Clerk of the City of Shasta Lake, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Shasta Lake City Council held on the 2nd day of June 2026, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
____________
Justin Jones, Mayor
City of Shasta Lake
______
Charity Tatlow, City Clerk
City of Shasta Lake
16 CLERK’S CERTIFICATION TO COUNTY AUDITOR

DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT
FOR FISCAL YEAR 2026/2027
(Pursuant to Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for Assessment District No. 93- 01, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the 2nd day of June, 2026, by its Resolution No. 2026-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _______________
______
Charity Tatlow, City Clerk
City of Shasta Lake
17 RESOLUTION NO. 2026-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT AND

THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2026/2027 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982
WHEREAS, the City Council by its Resolution No. 2026-_______ initiated proceedings, and by its Resolution No. 2026-_______ declared its intention to levy annual assessments for and to amend the boundaries of the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Benefit Assessment Act of 1982, being chapter

6.4, the California Government Code, commencing with Section 54703 (hereinafter referred to as the “1982 Act”), to pay for the maintenance and servicing related thereto, and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with the Act.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2026- _, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council. 18 Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of the street and drainage improvements
(ii) the District includes all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed, and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of the drainage improvements and appurtenant facilities that are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. These improvements generally include but are not limited to the grading of access perimeter roads; repair of erosion to access roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by the District are on file in the Office of Public Works of the City of Shasta Lake and by reference these plans and specifications are made part of this Resolution.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with Fiscal Year 2025/2026, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For Fiscal Year 2026/2027, the City’s representative is hereby authorized and directed to collect such assessments.

Section 6. The assessments are in compliance with the provisions of the Act, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant chapter 6.4, the California Government Code.
19 Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for Fiscal Year 2026/2027 .

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Deer Creek Manor Drainage Maintenance District” and such money shall be expended only for the operation, maintenance and servicing of the street and drainage improvements and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. 20 ******
PASSED, APPROVED, AND ADOPTED THIS 2nd day of June, 2026.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

CITY OF SHASTA LAKE )
I, Charity Tatlow, City Clerk of the City of Shasta Lake, County of Shasta, State of California do hereby certify that the foregoing Resolution No. 2026-_________ was adopted by the City Council of said City of Shasta Lake at a regular meeting of said council held on the 2nd day of June, 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

JUSTIN JONES, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
ATTEST:

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
21 CLERK’S CERTIFICATION TO COUNTY AUDITOR

DEER CREEK MANOR DRAINAGAE MAINTENANCE DISTRICT
FOR FISCAL YEAR 2026/2027
(Pursuant to Benefit Act of 1982)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for Deer Creek Manor Drainage Maintenance District, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the 2nd day of June, 2026, by its Resolution No. 2026-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

DATED: ____________
______

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
22 27368 Via Industria
Suite 200
Temecula, Ca 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Deer Creek Manor
Landscaping and Lighting District
2026/2027 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 19, 2026
Public Hearing: June 16, 2026

23 ENGINEER'S REPORT AFFIDAVIT
AFFIDAVIT FOR THE ENGINEER’S REPORT
Deer Creek Manor Landscaping and Lighting District
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2026.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Shasta Lake
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

24 TABLE OF CONTENTS
INTRODUCTION .................................................................................................. 1 I. PLANS AND SPECIFICATIONS ..................................................................... 4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT .......................... 4 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ........................... 4 C. DESCRIPTION OF IMPROVEMENTS ................................................... 5 General Description of the Improvements ................................................................ 5 Landscape Improvements ........................................................................................... 6 Public Lighting Improvements.................................................................................... 7 II. METHOD OF APPORTIONMENT .................................................................. 8 A. BENEFIT ANALYSIS ............................................................................. 8 B. ASSESSMENT METHODOLOGY .......................................................... 9 Equivalent Benefit Units .............................................................................................. 9 Assessment Calculations.......................................................................................... 10 C. ASSESSMENT RANGE FORMULA ..................................................... 11 III. DISTRICT BUDGET .................................................................................... 12 IV. DISTRICT DIAGRAM .................................................................................. 14 V. ASSESSMENT ROLL ................................................................................. 16 25 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 1 of 16

INTRODUCTION
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Landscaping and Lighting District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping and lighting improvements and appurtenant facilities that are associated with the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. The improvements provided by the District and the assessments described herein, are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2026/2027. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the landscaping and lighting improvements and appurtenant facilities that are directly associated with the development and use of properties within the District including, but not limited to street lighting, medians, parkways, slopes, open spaces and detention basin.

While the cost of constructing these improvements are not part of the assessments, the budget described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and long term funding needs to support the improvements that provides special benefits to properties within the District. The structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current property development plans for the Deer Creek Manor residential subdivision and specifications associated with that planned development; and by reference these plans and specifications are made part of this Report. 26 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 2 of 16

The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for the special benefit assessments.

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the improvements, the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments for that fiscal year. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.

This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District will be assessed is provided in this section of the Report. The specific landscaping and lighting plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Landscape Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement plans and approved subdivision plans, it has been determined that the District will establish a single benefit zone encompassing all benefiting properties within the territory identified within the Boundary Map of the Deer Creek Manor Landscaping and Lighting District, attached and incorporated herein under Part IV of this Report. It should be noted that four (4) parcels within the Deer Creek Manor subdivision are not included within the District because they are accessed from Buckingham Drive and have no direct access or special benefit from the landscaping and lighting improvements provided by this District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service the landscaping and lighting improvements and amenities installed and constructed in connection with properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment 27 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 3 of 16

Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in Fiscal Year 2026/2027 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this section of the Report and includes all parcels that will receive special benefits from the District improvements. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075, Page 570, Parcels 003 through 074; Book 075, Page 610, Parcels 001 through 028; and Book 075, Page 620, Parcels 001 through 028. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2026/2027 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2026/2027.
28 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 4 of 16

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The district is comprised of 84 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

The District is situated in the southern portion of the City of Shasta Lake generally located:
 North of Trinity Street;
 South of Pine Grove Avenue; and
 West of Cascade Boulevard and Interstate 5
The parcels within the District at the time this District was formed were identified on the Shasta County Assessor’s Secured Roll (as of July 18, 2007) and the Assessor’s Parcel Maps as follows:

Book 075, Page 150, Parcel 046;
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
 The installation or planting of landscaping;
 The installation or construction of statuary, fountains, and other ornamental structures and facilities;
 The installation or construction of public lighting facilities including, but not limited to street lights and traffic signals;
 The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof;
 The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section. 29 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 5 of 16

 The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
 Incidental expenses associated with the improvements including, but not limited to:
a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Costs associated with any elections held for the approval of a new or increased assessment.

C. DESCRIPTION OF IMPROVEMENTS
General Description of the Improvements
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, rights-of-way or easements including street lighting and various landscaped parkways, 30 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 6 of 16

medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or landscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District. The improvements maintained and funded entirely or partially through the District assessments are generally described as:
 Streetscape landscaping including street trees located on the perimeter of the development and interior streets that are within the public rights-of-way or easements and dedicated to the City for maintenance;
 Open space areas, slopes and landscaped drainage facilities established and/or constructed as part of developing properties within the District;  Public lighting facilities including internal and perimeter street lighting; safety lighting and/or ornamental lighting within landscaped improvement areas;  All appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements; and
 Specifically not included as District improvements are those improvements located on private property, improvements and facilities that may be provided or maintained by an agency other than the City; improvements and facilities that may be provide by another assessment or tax levied by the City or any improvement provided and maintained by a Homeowner’s Association or similar entity.

Landscape Improvements
The landscape improvements for the District may include, but are not limited to turf, ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, landscape improvements, monuments or other ornamental features and associated appurtenant facilities located within the landscape easements or public rights-of-way. Specifically, the landscape improvement areas for this District are identified as:
 Landscape frontage on the south side of Pine Grove Avenue along the length of the District;
 Landscape areas of the entryway median and round-about on Jurak Way;  Landscape areas and decorative cobblestone concrete in 8 pop-out planters within the District;
 Isolated open space area adjacent to lots 68, 69, 70, 84 and 85; and  All appurtenant facilities, equipment, materials and utilities related to weed abatement, graffiti abatement, the trimming of trees and shrubs, and the aforementioned improvements.
31 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 7 of 16

Public Lighting Improvements
The lighting improvements may include but are not limited to the cost of providing electrical energy and servicing of lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
 Public streetlights located on all public streets within and adjacent to the District including Pine Grove Avenue, Rissa Way, Jurak Way and Smith Avenue. (Estimated to be approximately 11 perimeter street lights and 12 internal street lights); and  Lighting facilities located within the landscaped areas that may include safety/security lights, and ornamental lights installed as part of the District’s landscape improvements and features.

Detailed maps and descriptions of the location and extent of the specific improvements maintained by the District are on file at the City of Shasta Lake and by reference are made part of this Report. These plans and specifications may be amended or modified from time to time to reflect future changes within the District or servicing of the improvements currently planned for this District. Those portions of the improvements that may be funded in whole or in part by other revenue sources as part of the approved development agreements, will not be included as part of the District assessments. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those various improvements.
32 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 8 of 16

II. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits received by each such lot or parcel from the improvements.” The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution.

The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the California Constitution and 1972 Act. The landscaping and lighting improvements associated with this District and for which properties will be assessed have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. As such, the ongoing operation, servicing and maintenance of these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are considered a distinct and special benefit to the properties developed within the District.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.
33 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 9 of 16

B. ASSESSMENT METHODOLOGY
The method of apportionment established for this District and described herein, reflects the proportional special benefit each property receives from the improvements and services based on the actual or land use of that parcel as compared to other properties within the District. The special benefit received by each lot or parcel is equated to the overall land use of parcels within the District based on the parcel’s actual land use or proposed development.

All special benefit costs associated with the improvements shall be fairly distributed among the parcels based upon the benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. To identify and determine the special benefit received by each parcel and their proportionate share of the improvement costs it is necessary to consider the entire scope of the planned improvements as well as individual property development within the District. Upon review of the improvements it has been determined that each of the properties within the District receives special benefits from all the improvements funded by annual assessments and based on the overall planned development within the District a single zone of benefit is appropriate for the allocation of the assessments and proportional benefit.

The benefit formula used within the District reflects the composition of the parcels and the improvements and services provided, to fairly apportion the costs based on the special benefits to each assessable parcel. It has been previously determined that dedicated public easements, open space areas, public rights-of-ways, public greenbelts and parkways, utility rights-of-way, common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, receive no special benefit from the improvements and are not assessed.

Equivalent Benefit Units
The method of apportionment established for most districts formed under the 1972 Act utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the singlefamily home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. For most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements. Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

Single-Family Residential Units — This land use is defined as a fully subdivided residential home site with or without a structure. This land use classification shall be assessed at 1.0 EBU per lot or parcel.

Planned Residential Subdivision — This land use is defined as any property not fully subdivided, but has a specific number of residential lots or units approved for the parcel based on an approved tentative or final tract map or an approved development plan. This land use classification shall be assessed at 1.0 EBU per planned single-family residential unit.

Exempt Parcels — This land use classification identifies parcels that receive little or no benefit from the improvements and are assigned 0.00 EBU. This land use classification may include, but is not limited to lots or parcels identified as:
 Public streets and other roadways (typically not assigned an APN by the County);  Public Easements including greenbelts, parkways, parks, dedicated open space areas or utility rights-of-ways or other public lands that are considered part of the District improvements or have similar characteristics; and
 Properties with restricted development potential such as common areas, sliver parcels and bifurcated lots.

Assessment Calculations
The benefit formula and assessment calculation applied to parcels within the District is based on the parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The net annual cost of the maintenance, servicing and operation of the improvements and facilities is proportionately and equitably spread to all parcels that benefit from the District improvements utilizing the proportional special benefit allocation outlined previously.

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy = Levy Amount per Benefit Unit
Number of Benefit Units (EBU) (Assessment Rate)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 35 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 11 of 16

C. ASSESSMENT RANGE FORMULA
All budget items may be impacted by inflation in subsequent years. In an effort to minimize this impact on the District and ensure the long life of the improvements, an assessment range formula for inflation is included as part of the maximum assessment rate presented to the property owners within the District for approval. The formula, as described herein, provides for annual inflationary adjustment to the maximum assessment rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustments to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments. The annual inflationary formula (assessment range formula) described herein is part of the assessment approved by the property owners and should provide for modest increases to the assessment revenues to meet anticipated cost increases in labor and materials that result from normal inflationary factors.

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose, since renamed to San Francisco-Oakland-Hayward Area for All Urban Consumers, as established by the U.S. Bureau of Labor Statistics.

Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change in the CPI is generally reflected by the percentage change for the preceding calendar year (January to December), but a similar time period may be used if more current data is available. This percentage difference shall then establish the range of increase to the maximum assessment rates allowed based on CPI. If the percentage change in the CPI is less than three percent (3%), the maximum assessment rates shall be increased by three percent. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
36 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 12 of 16

III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for Fiscal Year 2026/2027. The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessment for Fiscal Year 2026/2027 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

Starting Fiscal Year 2015/2016, the City began maintenance, operation and servicing of the local landscaping and street lighting improvements. The City has decided to Levy the parcels within the District at $258.18 for Fiscal Year 2026/2027. This will be the thirteenth levy since the creation of the District in 2007/2008.

37 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 13 of 16

City of Shasta Lake
Fiscal Year 2026/2027 Budget

DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Landscape and Lighting Maintenance Expenses
Turf, Landscape and Facility Maintenance $9,007
Median Maintenance 412
Open Space Maintenance 412
Tree Maintenance 515
Landscape Utilities (Water/Electricity) 6,890
Streetlight Maintenance and Energy 901
Miscellaneous Materials and Equipment 391
Total Landscaping and Lighting Maintenance $18,529

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Turf, Landscape and Facility Rehabilitation/Replacement $500 Median Rehabilitation/Replacement 100
Open Space Rehabilitation/Replacement 100
Tree Rehabilitation/Replacement 1,500
Total Collection for Capital Improvement/Rehabilitation Fund $2,200

ADMINISTRATION
Professional Fees for Admin $500
City Annual Admin 250
County Administration Fee 58
Miscellaneous Administrative Expenses 150
Total Annual Administration Costs $958
Total Costs and Expenses $21,687
Levy Adjustments
Reserve Fund / CIP Collection $0
Rounding 0
BALANCE TO LEVY $21,687

DISTRICT STATISTICS
Total Parcels in District 89
Parcels Levied 84
Total EBU 84.00
Prior Year Levy per EBU $255.00
Proposed Assessment per EBU $258.18
Annual Inflator (greater of CPI or 3%) 3.04%
Maximum Assessment Rate per EBU $599.8840

FUND BALANCE INFORMATION
Beginning Fund Balance (Reserves and CIP) $64,943
Reserve Fund/CIP Collection 0
Estimated Ending Fund Balance (Reserves and CIP) $64,943 Note: Totals may not foot due to rounding.
38 FY 2026/2027 Deer Creek Manor Landscape and Lighting District Page 14 of 16

IV. DISTRICT DIAGRAM
The parcels within this District consist of lots, parcels and subdivisions of land located in the planned residential development known as Deer Creek Manor. The District covers approximately thirty-six acres (36 acres) in the City of Shasta Lake.

V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram presented herein and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the lots and parcels assessed within this District along with the assessment amounts is provided herein.

Non-assessable lots or parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, rights-of-way, common areas; bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor-Controller. The assessment amount levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

The District is going to assess assessable parcels during the Fiscal Year 2026/2027. The following is a list of parcels, the assessment and the maximum assessment amounts as determined by the assessment rates and method of apportionment described herein. 41 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 599.88 258.18
075-570-004-000 570 SFR A 1.00 25 599.88 258.18
075-570-005-000 570 SFR A 1.00 26 599.88 258.18
075-570-006-000 570 SFR A 1.00 27 599.88 258.18
075-570-007-000 570 SFR A 1.00 28 599.88 258.18
075-570-008-000 570 SFR A 1.00 29 599.88 258.18
075-570-009-000 570 SFR A 1.00 30 599.88 258.18
075-570-010-000 570 SFR B 1.00 31 599.88 258.18
075-570-011-000 570 SFV B 1.00 32 599.88 258.18
075-570-012-000 570 SFR B 1.00 33 599.88 258.18
075-570-013-000 570 SFR B 1.00 34 599.88 258.18
075-570-016-000 570 SFR A 1.00 37 599.88 258.18
075-570-019-000 570 SFR A 1.00 40 599.88 258.18
075-570-020-000 570 SFR A 1.00 41 599.88 258.18
075-570-021-000 570 SFR A 1.00 42 599.88 258.18
075-570-022-000 570 SFR A 1.00 43 599.88 258.18
075-570-023-000 570 SFR A 1.00 44 599.88 258.18
075-570-024-000 570 SFR A 1.00 45 599.88 258.18
075-570-025-000 570 SFR A 1.00 46 599.88 258.18
075-570-026-000 570 SFR A 1.00 47 599.88 258.18
075-570-027-000 570 SFR A 1.00 48 599.88 258.18
075-570-028-000 570 SFR A 1.00 49 599.88 258.18
075-570-029-000 570 SFR A 1.00 50 599.88 258.18
075-570-030-000 570 SFR A 1.00 51 599.88 258.18
075-570-031-000 570 SFR A 1.00 52 599.88 258.18
075-570-032-000 570 SFR A 1.00 53 599.88 258.18
075-570-033-000 570 SFR A 1.00 54 599.88 258.18
075-570-034-000 570 SFR A 1.00 55 599.88 258.18
075-570-035-000 570 SFR A 1.00 56 599.88 258.18
075-570-036-000 570 SFR A 1.00 57 599.88 258.18
075-570-037-000 570 SFR A 1.00 58 599.88 258.18
075-570-038-000 570 SFR A 1.00 59 599.88 258.18
075-570-039-000 570 SFR A 1.00 60 599.88 258.18
075-570-040-000 570 SFR A 1.00 61 599.88 258.18
075-570-041-000 570 SFR A 1.00 62 599.88 258.18
075-570-042-000 570 SFR A 1.00 63 599.88 258.18
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 599.88 258.18
075-570-054-000 570 SFR A 1.00 23 599.88 258.18
075-570-057-000 570 SFR A 1.00 39 599.88 258.18
075-570-063-000 570 SFR A 1.00 35 599.88 258.18
075-570-064-000 570 SFR A 1.00 38 599.88 258.18
075-570-065-000 570 SFR A 1.00 36 599.88 258.18
075-570-070-000 570 SFR A 1.00 67 599.88 258.18
075-570-072-000 570 SFR A 1.00 64 599.88 258.18
075-570-073-000 570 SFR A 1.00 65 599.88 258.18
075-570-074-000 570 SFR A 1.00 66 599.88 258.18
075-610-001-000 610 SFR A 1.00 88 599.88 258.18
075-610-002-000 610 SFR A 1.00 87 599.88 258.18
075-610-003-000 610 SFR A 1.00 86 599.88 258.18
075-610-004-000 610 SFR A 1.00 76 599.88 258.18
075-610-005-000 610 SFR A 1.00 77 599.88 258.18
075-610-006-000 610 SFR A 1.00 78 599.88 258.18
075-610-007-000 610 SFR A 1.00 79 599.88 258.18
075-610-008-000 610 SFR A 1.00 80 599.88 258.18
075-610-009-000 610 SFR A 1.00 81 599.88 258.18
075-610-010-000 610 SFR A 1.00 82 599.88 258.18
075-610-011-000 610 SFR A 1.00 83 599.88 258.18
075-610-012-000 610 SFR A 1.00 7 599.88 258.18
075-610-013-000 610 SFR A 1.00 8 599.88 258.18
075-610-014-000 610 SFR A 1.00 9 599.88 258.18
075-610-015-000 610 SFR A 1.00 10 599.88 258.18
075-610-016-000 610 SFR A 1.00 11 599.88 258.18
075-610-017-000 610 SFV A 1.00 12 599.88 258.18
City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 1 of 2 42 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
075-610-027-000 610 SFR A 1.00 6 599.88 258.18
075-610-028-000 610 SFR A 1.00 5 599.88 258.18
075-620-001-000 620 SFR A 1.00 85 599.88 258.18
075-620-002-000 620 SFR A 1.00 84 599.88 258.18
075-620-003-000 620 SFR A 1.00 70 599.88 258.18
075-620-004-000 620 SFR A 1.00 69 599.88 258.18
075-620-005-000 620 SFV A 1.00 68 599.88 258.18
075-620-006-000 620 SFR A 1.00 71 599.88 258.18
075-620-007-000 620 SFR A 1.00 72 599.88 258.18
075-620-008-000 620 SFR A 1.00 73 599.88 258.18
075-620-009-000 620 SFR A 1.00 74 599.88 258.18
075-620-010-000 620 SFR A 1.00 75 599.88 258.18
075-620-011-000 620 SFR A 1.00 13 599.88 258.18
075-620-012-000 620 SFR A 1.00 14 599.88 258.18
075-620-013-000 620 SFR A 1.00 15 599.88 258.18
075-620-014-000 620 SFV A 1.00 16 599.88 258.18
075-620-015-000 620 SFR A 1.00 17 599.88 258.18
075-620-016-000 620 SFR A 1.00 18 599.88 258.18
075-620-017-000 620 SFR A 1.00 19 599.88 258.18
075-620-027-000 620 SFR A 1.00 21 599.88 258.18
075-620-028-000 620 SFR A 1.00 20 599.88 258.18
Total: 84.00 $50,390.25 $21,687.00
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 2 of 2 43 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 599.88 258.18
075-570-004-000 570 SFR A 1.00 25 599.88 258.18
075-570-005-000 570 SFR A 1.00 26 599.88 258.18
075-570-006-000 570 SFR A 1.00 27 599.88 258.18
075-570-007-000 570 SFR A 1.00 28 599.88 258.18
075-570-008-000 570 SFR A 1.00 29 599.88 258.18
075-570-009-000 570 SFR A 1.00 30 599.88 258.18
075-570-010-000 570 SFR B 1.00 31 599.88 258.18
075-570-011-000 570 SFV B 1.00 32 599.88 258.18
075-570-012-000 570 SFR B 1.00 33 599.88 258.18
075-570-013-000 570 SFR B 1.00 34 599.88 258.18
075-570-016-000 570 SFR A 1.00 37 599.88 258.18
075-570-019-000 570 SFR A 1.00 40 599.88 258.18
075-570-020-000 570 SFR A 1.00 41 599.88 258.18
075-570-021-000 570 SFR A 1.00 42 599.88 258.18
075-570-022-000 570 SFR A 1.00 43 599.88 258.18
075-570-023-000 570 SFR A 1.00 44 599.88 258.18
075-570-024-000 570 SFR A 1.00 45 599.88 258.18
075-570-025-000 570 SFR A 1.00 46 599.88 258.18
075-570-026-000 570 SFR A 1.00 47 599.88 258.18
075-570-027-000 570 SFR A 1.00 48 599.88 258.18
075-570-028-000 570 SFR A 1.00 49 599.88 258.18
075-570-029-000 570 SFR A 1.00 50 599.88 258.18
075-570-030-000 570 SFR A 1.00 51 599.88 258.18
075-570-031-000 570 SFR A 1.00 52 599.88 258.18
075-570-032-000 570 SFR A 1.00 53 599.88 258.18
075-570-033-000 570 SFR A 1.00 54 599.88 258.18
075-570-034-000 570 SFR A 1.00 55 599.88 258.18
075-570-035-000 570 SFR A 1.00 56 599.88 258.18
075-570-036-000 570 SFR A 1.00 57 599.88 258.18
075-570-037-000 570 SFR A 1.00 58 599.88 258.18
075-570-038-000 570 SFR A 1.00 59 599.88 258.18
075-570-039-000 570 SFR A 1.00 60 599.88 258.18
075-570-040-000 570 SFR A 1.00 61 599.88 258.18
075-570-041-000 570 SFR A 1.00 62 599.88 258.18
075-570-042-000 570 SFR A 1.00 63 599.88 258.18
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 599.88 258.18
075-570-054-000 570 SFR A 1.00 23 599.88 258.18
075-570-057-000 570 SFR A 1.00 39 599.88 258.18
075-570-063-000 570 SFR A 1.00 35 599.88 258.18
075-570-064-000 570 SFR A 1.00 38 599.88 258.18
075-570-065-000 570 SFR A 1.00 36 599.88 258.18
075-570-070-000 570 SFR A 1.00 67 599.88 258.18
075-570-072-000 570 SFR A 1.00 64 599.88 258.18
075-570-073-000 570 SFR A 1.00 65 599.88 258.18
075-570-074-000 570 SFR A 1.00 66 599.88 258.18
075-610-001-000 610 SFR A 1.00 88 599.88 258.18
075-610-002-000 610 SFR A 1.00 87 599.88 258.18
075-610-003-000 610 SFR A 1.00 86 599.88 258.18
075-610-004-000 610 SFR A 1.00 76 599.88 258.18
075-610-005-000 610 SFR A 1.00 77 599.88 258.18
075-610-006-000 610 SFR A 1.00 78 599.88 258.18
075-610-007-000 610 SFR A 1.00 79 599.88 258.18
075-610-008-000 610 SFR A 1.00 80 599.88 258.18
075-610-009-000 610 SFR A 1.00 81 599.88 258.18
075-610-010-000 610 SFR A 1.00 82 599.88 258.18
075-610-011-000 610 SFR A 1.00 83 599.88 258.18
075-610-012-000 610 SFR A 1.00 7 599.88 258.18
075-610-013-000 610 SFR A 1.00 8 599.88 258.18
075-610-014-000 610 SFR A 1.00 9 599.88 258.18
075-610-015-000 610 SFR A 1.00 10 599.88 258.18
075-610-016-000 610 SFR A 1.00 11 599.88 258.18
075-610-017-000 610 SFV A 1.00 12 599.88 258.18
City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 1 of 2 44 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
075-610-027-000 610 SFR A 1.00 6 599.88 258.18
075-610-028-000 610 SFR A 1.00 5 599.88 258.18
075-620-001-000 620 SFR A 1.00 85 599.88 258.18
075-620-002-000 620 SFR A 1.00 84 599.88 258.18
075-620-003-000 620 SFR A 1.00 70 599.88 258.18
075-620-004-000 620 SFR A 1.00 69 599.88 258.18
075-620-005-000 620 SFV A 1.00 68 599.88 258.18
075-620-006-000 620 SFR A 1.00 71 599.88 258.18
075-620-007-000 620 SFR A 1.00 72 599.88 258.18
075-620-008-000 620 SFR A 1.00 73 599.88 258.18
075-620-009-000 620 SFR A 1.00 74 599.88 258.18
075-620-010-000 620 SFR A 1.00 75 599.88 258.18
075-620-011-000 620 SFR A 1.00 13 599.88 258.18
075-620-012-000 620 SFR A 1.00 14 599.88 258.18
075-620-013-000 620 SFR A 1.00 15 599.88 258.18
075-620-014-000 620 SFV A 1.00 16 599.88 258.18
075-620-015-000 620 SFR A 1.00 17 599.88 258.18
075-620-016-000 620 SFR A 1.00 18 599.88 258.18
075-620-017-000 620 SFR A 1.00 19 599.88 258.18
075-620-027-000 620 SFR A 1.00 21 599.88 258.18
075-620-028-000 620 SFR A 1.00 20 599.88 258.18
Total: 84.00 $50,390.25 $21,687.00
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 2 of 2 45 27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Deer Creek Manor
Drainage Maintenance District

2026/2027 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 19, 2026
Public Hearing: June 16, 2026

46 AFFIDAVIT FOR THE ENGINEER’S REPORT

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Final Engineer’s Report (the “Report”) and the enclosed District Diagram showing the exterior boundaries of the territory formed as the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as “District”); and each lot, parcel, and subdivision of land within said territory as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot, parcel, and subdivision of land within said territory and said District. The enclosed Report that includes a description of the plans and specifications, method of apportionment, budgets and special benefit assessments associated therewith. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2026.

Willdan Financial
Assessment Engineer
On Behalf of the City of Shasta Lake
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peters
PE # C 81888
47 TABLE OF CONTENTS
INTRODUCTION ..................................................................................................... 1 I. PLANS AND SPECIFICATIONS ....................................................................... 4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT ............................. 4 B. FUNDING AUTHORIZED BY THE 1982 ACT ........................................... 4 C. DESCRIPTION OF IMPROVEMENTS ...................................................... 5 Drainage Maintenance .................................................................................................... 5 II. METHOD OF APPORTIONMENT ................................................................... 7 A. BENEFIT ANALYSIS ................................................................................ 7 B. ASSESSMENT METHODOLOGY ............................................................ 8 Equivalent Benefit Units ................................................................................................. 8 Assessment Calculations............................................................................................... 9 C. ASSESSMENT RANGE FORMULA ........................................................ 10 III. DISTRICT BUDGET ....................................................................................... 11 IV. DISTRICT DIAGRAM ..................................................................................... 13 V. ASSESSMENT ROLL .................................................................................... 15 48 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 1 of 15

INTRODUCTION
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as the “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Article 4, Section 54716 of the 1982 Act.

The City Council formed the District to levy and collect annual assessments for Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the drainage (storm drain) improvements and related infrastructure that have been constructed in association with the development of properties within the District. The improvements, maintenance and services provided by the District, and the assessments described herein, are made pursuant to the 1982 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2026/2027. The assessments described herein will provide a funding source (annual assessments) for the continued operation, maintenance and servicing of the drainage improvements, and related infrastructure (facilities).

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special benefit assessments.

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.
49 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 2 of 15

This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District that will be assessed is provided in this section of the Report. The specific drainage plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Drainage Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement and subdivision plans, it has been determined that the District will establish two (2) benefit zones. Four (4) parcels within the Deer Creek Manor subdivision shall not be a part of the District. These four parcels are accessed from Buckingham Drive and it has been determined that the development of these properties do not require the construction of the improvements associated with this District and therefore receive no special benefit from the drainage facilities provided and maintained by the District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: The annual costs to operate, maintain and service the drainage improvements installed and constructed to support the development of properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budgets of this Report establish the Maximum Assessment Rates for the District in Fiscal Year 2026/2027 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

the Shasta County Assessor's Parcel Maps as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075,

Page 570 ends

Book 075, Page 620, Parcels 001 through 028 and reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2026/2027 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2026/2027.
51 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 4 of 15

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District, totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The District is comprised of 84 of the 89 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

Book 075, Page 150, Parcel 046,
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. FUNDING AUTHORIZED BY THE 1982 ACT
As generally defined by the Benefit Assessment Act of 1982 and applicable to this District, the City imposed a special benefit assessment to finance the maintenance and operation costs of the following services:
1) Drainage and Flood Control
In addition to imposing a benefit assessment for the annual maintenance and operation of the District improvements, the City may authorize an assessment or utilize existing assessment revenues to finance the installation, construction or replacement of drainage and flood control facilities. While such activities are permitted under the 1982 Act and may be applicable to this District, the funds necessary to perform such services or activities are generally greater than can be reasonably collected in a single year’s levy of assessments. Therefore, many of the services and activities associated with this District will be collected in installments over several years and held in a reserve fund until such time the services or activities are deemed necessary by the City. However, it should be noted that some of the funds collected in annual installments may not be fully utilized or may be insufficient to cover the full cost of such projects, but should be sufficient to cover the cost of normal repairs that can reasonably be anticipated as a result of typical weather, use, water flow and erosion over a twenty to thirty year period.

While the assessments for the District have been established to fund normal and anticipated maintenance needs for the improvements, major rehabilitation projects or reconstruction of the improvements resulting from unforeseen damages, caused by 52 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 5 of 15

natural disasters such as earthquakes or floods, are not included in the assessments.

The extent and cost of such activities are not easily predicted, and it would not be reasonable or appropriate to collect and hold such significant funds in reserves for such projects.

C. DESCRIPTION OF IMPROVEMENTS
The purpose of this District is to fund the activities necessary to operate, maintain and service the drainage improvements constructed in connection with the development of properties within the residential subdivision known as Deer Creek Manor. The maintenance, operation and servicing of these improvements may include, but are not limited to, all materials, equipment, labor, and incidental expenses deemed necessary to keep the drainage improvements in satisfactory condition. The maintenance of the improvements and related activities shall be funded entirely through the District assessments. The District services are generally described as:

Drainage Maintenance
Drainage maintenance may include, but is not limited to: grading of access perimeter roads associated with the drainage facilities; repair of erosion to such roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. The annual assessments for this District are intended to support the drainage facilities and the maintenance program that will adequately regulate and control storm water runoff resulting from and associated with the development of properties within the District. This maintenance program may include but is not limited to:
inspection and documentation of the system; cleaning, servicing or repair of the facilities and equipment; and the partial removal, replacement or rehabilitation of equipment and facilities. Generally, the drainage improvements for this District include, but are not limited to:
 Approximately 37,370 square feet of natural vegetation drainage basin area within the District;
 Approximately 5,675 square feet of landscaped drainage basin area within the District;  Approximately 17,215 square feet of landscaped channel ways within the District;  Approximately thirty (30) inlets, outlets and manholes located within the District;  Approximately 2,010 square feet of block retaining walls located within the District;  Approximately 4,592 square feet of storm drain fencing within the District;  Approximately 1,200 square feet of asphalt access/service roads within the District;  Approximately 3,215 linear feet of storm drain pipe ranging from 18 inches to 42 inches in diameter;
 Approximately 835 linear feet of flood control pipes associated with the French drain / Drainage System within the District;
53 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 6 of 15

The Public Works Department shall authorize and schedule all operational activities and maintenance of the drainage and storm water pollution treatment infrastructure, facilities and services that may include, but are not limited to:
 Cleaning of storm drain inlets, catch basins, manholes and pipes as needed;  Stencil maintenance and documentation of facilities as required by Federal, State and County regulations;
 Cleaning and landscape maintenance of the drainage basin, bio-filter areas and channel ways as needed;
 Debris removal and pest control in and around the drainage facilities as needed;  Minor repairs and maintenance of the storm drain inlets, catch basins and outlets as needed;
 Street sweeping services necessary to control debris and water flow for the drainage system; and,
 All operational costs related to the National Pollutant Discharge Elimination System (“NPDES”) compliance requirements.

A portion of the services described above might not be performed on an annual basis but rather as periodic maintenance or due to extraordinary events. The funds necessary for these activities shall be collected as part of the annual assessments and accumulated in a special fund of the District (Reserve Fund). The monies accumulated for these activities shall be spent as needed to perform the services deemed necessary by the City. This process of collecting assessment revenues for the Reserve Fund shall continue until such time the District is dissolved, or the City determines that such additional funding procedures require modification.

While all parcels within the District equally benefit from the maintenance and services associated with the drainage improvements as detailed in the preceding sections, the Regional Water Quality Control Board has required the monitoring and treatment of the water run-off emanating from four (4) parcels within the District, identified as lot numbers 31 through 34 of the Deer Creek Manor subdivision, and further identified as the County Assessor Parcel Numbers 075-570-010, 075-570-011, 075-570-012 and 075-570-013 (hereafter referred to as “Lots 31 through 34”). While the need for this water treatment and monitoring system (known as the “Drainage System”) is required to develop these four lots, this water issue directly affects the overall drainage system within the District and is clearly necessary for the overall development of properties within the District.

Without the installation, implementation and ongoing servicing, maintenance and monitoring of this specialized water treatment system, these four residential lots directly affected would not otherwise be developed and the remaining properties would still be required to address the issue and would therefore be negatively impacted.

Pursuant to an agreement between the developer and the City, the developer shall be responsible for all costs and expenses associated with the maintenance and servicing of the Drainage System for the first two fiscal years, commencing with the year in which said improvements are installed and officially accepted by the City, and by reference, said agreement is incorporated herein and made part of this Report. 54 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 7 of 15

II. METHOD OF APPORTIONMENT
The 1982 Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, operation and servicing of drainage and flood control improvements and appurtenant facilities. The 1982 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service.”
Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and is in compliance with the provisions of the 1982 Act and the California Constitution. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the services, and the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1982 Act and the California Constitution. The drainage improvements associated with this District are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. As such, the ongoing operation, servicing and maintenance of these improvements are considered the direct financial obligation of the property owners within the District. Since the parcels assessed are directly served by the drainage improvements, each parcel has a direct investment in the proper maintenance of the various improvements that is over and above any general benefits that may be conferred by such improvements and services.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties 55 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 8 of 15

outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.

B. ASSESSMENT METHODOLOGY
All costs and expenses associated with the District’s improvements and services shall be fairly distributed among the parcels based upon the special benefit received by each parcel.

With the exception of the Drainage System, all other costs associated with the District improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel.

The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as their respective total Zone budget as compared to other parcels that benefit from those services. Zone A includes all the parcels within the District except Lots 31 through 34, and said parcels proportionately share in the overall District improvements, including half of the costs associated with the Drainage System. Zone B includes Lots 31 through 34. These lots proportionately share in the overall District improvements and costs, as well as half of the costs associated with the Drainage System.

Equivalent Benefit Units
In order to assess benefits equitably it is necessary to relate each property’s proportional special benefits to the special benefits of all other properties within the District. The method of apportionment established for this District utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. Generally, for most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

While the Equivalent Benefit Unit method of apportioning special benefit is commonly used and applied to districts that have or may have a wide range of land use classifications (both residential and non-residential use) or have significant variations in the phasing of improvements and/or property development, this particular District involves only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements, Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.
56 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 9 of 15

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy (For the
Zone) = Levy Amount per Benefit Unit
Number of Benefit Units (Assessment Rate)
(EBU)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 57 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 10 of 15

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or,
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose Area for All Urban Consumers, since renamed to San Francisco-Oakland-Hayward, as established by the U.S. Bureau of Labor Statistics.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
58 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 11 of 15

III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for Fiscal Year 2026/2027 The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessments for Fiscal Year 2026/2027 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

The City took over ongoing maintenance, operation and servicing of the local drainage maintenance authorized by the District beginning in Fiscal Year 2015/2016. The City has decided to levy the parcels within the District at a rate of $35.72 per EBU for Fiscal Year 2026/2027. This will be the thirteenth levy since the creation of the District in 2007/2008. 59 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 12 of 15

City of Shasta Lake
Fiscal Year 2026/2027 Budget

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Drainage Improvements
Annual Inspection & Maintenance: Drainage Basin $250
Annual Inspection & Maintenance: Storm Drain Fencing and/or Access Roads 100 Annual Inspection & Maintenance: Drainage Infrastructure 250 Annual Maintenance Expenses: Drainage $600

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Periodic Debris Removal, Rehabilitation & Repairs: Drainage Basin $500 Periodic Repairs & Rehabilitation: Storm Drain Fencing and/or Access Roads 600 Periodic Repairs & Rehabilitation: Storm Drain Infrastructure 300 Periodic Maintenance & Projects: Drainage $1,400

ADMINISTRATION
Professional Fees & Services $500
City Annual Administrative and Overhead 250
County Admin Fee 58
Miscellaneous Administration Expenses 192
Total Annual Administrative Costs $1,000
Total Costs and Expenses $3,000

LEVY ADJUSTMENTS
Reserve Fund / CIP Collection $0
Rounding $0
BALANCE TO LEVY $3,000

DISTRICT STATISTICS
Total Parcels in District 89
Parcels Levied 84
Total EBU 84.00
Prior Year Levy per EBU $35.72
Proposed Assessment per EBU $35.72
Annual Inflator (greater of CPI or 3%) 3.04%
Maximum Assessment Rate per EBU $570.4418

FUND BALANCE INFORMATION
Estimated Beginning Reserve Balance $34,811
Reserve Fund / CIP Collection 0
Estimated Ending Fund Balance (Reserves & CIP) $34,811

Note: Totals may not foot due to rounding
60 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 13 of 15

The following District Diagram is based on the Shasta County Assessor’s Maps and the Shasta County Assessor’s information and identifies all the parcels of land within the District, as the same existed at the time this Report was prepared. The combination of this map and the Assessment Roll contained in this Report constitute the District Assessment Diagram. The Maximum Assessment Rate, assessment range formula and the assessment amount for each of the existing parcels within the District as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.
61 FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 14 of 15 62 63
FY 2026/2027 Deer Creek Manor Drainage Maintenance District Page 15 of 15

Non-assessable lots or parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas, rights-of-way, common areas, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

The District will assess parcels during Fiscal Year 2026/2027 at the assessment rate of $35.72 per parcel. The following is a list of the parcels, the charge, and the maximum assessment amounts for each of the parcels within the District as determined by the assessment rates and method of apportionment described herein:
64 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 570.44 35.72
075-570-004-000 570 SFR A 1.00 25 570.44 35.72
075-570-005-000 570 SFR A 1.00 26 570.44 35.72
075-570-006-000 570 SFR A 1.00 27 570.44 35.72
075-570-007-000 570 SFR A 1.00 28 570.44 35.72
075-570-008-000 570 SFR A 1.00 29 570.44 35.72
075-570-009-000 570 SFR A 1.00 30 570.44 35.72
075-570-010-000 570 SFR B 1.00 31 570.44 35.72
075-570-011-000 570 SFV B 1.00 32 570.44 35.72
075-570-012-000 570 SFR B 1.00 33 570.44 35.72
075-570-013-000 570 SFR B 1.00 34 570.44 35.72
075-570-016-000 570 SFR A 1.00 37 570.44 35.72
075-570-019-000 570 SFR A 1.00 40 570.44 35.72
075-570-020-000 570 SFR A 1.00 41 570.44 35.72
075-570-021-000 570 SFR A 1.00 42 570.44 35.72
075-570-022-000 570 SFR A 1.00 43 570.44 35.72
075-570-023-000 570 SFR A 1.00 44 570.44 35.72
075-570-024-000 570 SFR A 1.00 45 570.44 35.72
075-570-025-000 570 SFR A 1.00 46 570.44 35.72
075-570-026-000 570 SFR A 1.00 47 570.44 35.72
075-570-027-000 570 SFR A 1.00 48 570.44 35.72
075-570-028-000 570 SFR A 1.00 49 570.44 35.72
075-570-029-000 570 SFR A 1.00 50 570.44 35.72
075-570-030-000 570 SFR A 1.00 51 570.44 35.72
075-570-031-000 570 SFR A 1.00 52 570.44 35.72
075-570-032-000 570 SFR A 1.00 53 570.44 35.72
075-570-033-000 570 SFR A 1.00 54 570.44 35.72
075-570-034-000 570 SFR A 1.00 55 570.44 35.72
075-570-035-000 570 SFR A 1.00 56 570.44 35.72
075-570-036-000 570 SFR A 1.00 57 570.44 35.72
075-570-037-000 570 SFR A 1.00 58 570.44 35.72
075-570-038-000 570 SFR A 1.00 59 570.44 35.72
075-570-039-000 570 SFR A 1.00 60 570.44 35.72
075-570-040-000 570 SFR A 1.00 61 570.44 35.72
075-570-041-000 570 SFR A 1.00 62 570.44 35.72
075-570-042-000 570 SFR A 1.00 63 570.44 35.72
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 570.44 35.72
075-570-054-000 570 SFR A 1.00 23 570.44 35.72
075-570-057-000 570 SFR A 1.00 39 570.44 35.72
075-570-063-000 570 SFR A 1.00 35 570.44 35.72
075-570-064-000 570 SFR A 1.00 38 570.44 35.72
075-570-065-000 570 SFR A 1.00 36 570.44 35.72
075-570-070-000 570 SFR A 1.00 67 570.44 35.72
075-570-072-000 570 SFR A 1.00 64 570.44 35.72
075-570-073-000 570 SFR A 1.00 65 570.44 35.72
075-570-074-000 570 SFR A 1.00 66 570.44 35.72
075-610-001-000 610 SFR A 1.00 88 570.44 35.72
075-610-002-000 610 SFR A 1.00 87 570.44 35.72
075-610-003-000 610 SFR A 1.00 86 570.44 35.72
075-610-004-000 610 SFR A 1.00 76 570.44 35.72
075-610-005-000 610 SFR A 1.00 77 570.44 35.72
075-610-006-000 610 SFR A 1.00 78 570.44 35.72
075-610-007-000 610 SFR A 1.00 79 570.44 35.72
075-610-008-000 610 SFR A 1.00 80 570.44 35.72
075-610-009-000 610 SFR A 1.00 81 570.44 35.72
075-610-010-000 610 SFR A 1.00 82 570.44 35.72
075-610-011-000 610 SFR A 1.00 83 570.44 35.72
075-610-012-000 610 SFR A 1.00 7 570.44 35.72
075-610-013-000 610 SFR A 1.00 8 570.44 35.72
075-610-014-000 610 SFR A 1.00 9 570.44 35.72
075-610-015-000 610 SFR A 1.00 10 570.44 35.72
075-610-016-000 610 SFR A 1.00 11 570.44 35.72
075-610-017-000 610 SFV A 1.00 12 570.44 35.72
City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2026/2027
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 1 of 2 65 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2026/2027
075-610-027-000 610 SFR A 1.00 6 570.44 35.72
075-610-028-000 610 SFR A 1.00 5 570.44 35.72
075-620-001-000 620 SFR A 1.00 85 570.44 35.72
075-620-002-000 620 SFR A 1.00 84 570.44 35.72
075-620-003-000 620 SFR A 1.00 70 570.44 35.72
075-620-004-000 620 SFR A 1.00 69 570.44 35.72
075-620-005-000 620 SFV A 1.00 68 570.44 35.72
075-620-006-000 620 SFR A 1.00 71 570.44 35.72
075-620-007-000 620 SFR A 1.00 72 570.44 35.72
075-620-008-000 620 SFR A 1.00 73 570.44 35.72
075-620-009-000 620 SFR A 1.00 74 570.44 35.72
075-620-010-000 620 SFR A 1.00 75 570.44 35.72
075-620-011-000 620 SFR A 1.00 13 570.44 35.72
075-620-012-000 620 SFR A 1.00 14 570.44 35.72
075-620-013-000 620 SFR A 1.00 15 570.44 35.72
075-620-014-000 620 SFV A 1.00 16 570.44 35.72
075-620-015-000 620 SFR A 1.00 17 570.44 35.72
075-620-016-000 620 SFR A 1.00 18 570.44 35.72
075-620-017-000 620 SFR A 1.00 19 570.44 35.72
075-620-027-000 620 SFR A 1.00 21 570.44 35.72
075-620-028-000 620 SFR A 1.00 20 570.44 35.72
Total: 84.00 $47,917.11 $3,000.48
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 2 of 2 66 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 570.44 35.72
075-570-004-000 570 SFR A 1.00 25 570.44 35.72
075-570-005-000 570 SFR A 1.00 26 570.44 35.72
075-570-006-000 570 SFR A 1.00 27 570.44 35.72
075-570-007-000 570 SFR A 1.00 28 570.44 35.72
075-570-008-000 570 SFR A 1.00 29 570.44 35.72
075-570-009-000 570 SFR A 1.00 30 570.44 35.72
075-570-010-000 570 SFR B 1.00 31 570.44 35.72
075-570-011-000 570 SFV B 1.00 32 570.44 35.72
075-570-012-000 570 SFR B 1.00 33 570.44 35.72
075-570-013-000 570 SFR B 1.00 34 570.44 35.72
075-570-016-000 570 SFR A 1.00 37 570.44 35.72
075-570-019-000 570 SFR A 1.00 40 570.44 35.72
075-570-020-000 570 SFR A 1.00 41 570.44 35.72
075-570-021-000 570 SFR A 1.00 42 570.44 35.72
075-570-022-000 570 SFR A 1.00 43 570.44 35.72
075-570-023-000 570 SFR A 1.00 44 570.44 35.72
075-570-024-000 570 SFR A 1.00 45 570.44 35.72
075-570-025-000 570 SFR A 1.00 46 570.44 35.72
075-570-026-000 570 SFR A 1.00 47 570.44 35.72
075-570-027-000 570 SFR A 1.00 48 570.44 35.72
075-570-028-000 570 SFR A 1.00 49 570.44 35.72
075-570-029-000 570 SFR A 1.00 50 570.44 35.72
075-570-030-000 570 SFR A 1.00 51 570.44 35.72
075-570-031-000 570 SFR A 1.00 52 570.44 35.72
075-570-032-000 570 SFR A 1.00 53 570.44 35.72
075-570-033-000 570 SFR A 1.00 54 570.44 35.72
075-570-034-000 570 SFR A 1.00 55 570.44 35.72
075-570-035-000 570 SFR A 1.00 56 570.44 35.72
075-570-036-000 570 SFR A 1.00 57 570.44 35.72
075-570-037-000 570 SFR A 1.00 58 570.44 35.72
075-570-038-000 570 SFR A 1.00 59 570.44 35.72
075-570-039-000 570 SFR A 1.00 60 570.44 35.72
075-570-040-000 570 SFR A 1.00 61 570.44 35.72
075-570-041-000 570 SFR A 1.00 62 570.44 35.72
075-570-042-000 570 SFR A 1.00 63 570.44 35.72
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 570.44 35.72
075-570-054-000 570 SFR A 1.00 23 570.44 35.72
075-570-057-000 570 SFR A 1.00 39 570.44 35.72
075-570-063-000 570 SFR A 1.00 35 570.44 35.72
075-570-064-000 570 SFR A 1.00 38 570.44 35.72
075-570-065-000 570 SFR A 1.00 36 570.44 35.72
075-570-070-000 570 SFR A 1.00 67 570.44 35.72
075-570-072-000 570 SFR A 1.00 64 570.44 35.72
075-570-073-000 570 SFR A 1.00 65 570.44 35.72
075-570-074-000 570 SFR A 1.00 66 570.44 35.72
075-610-001-000 610 SFR A 1.00 88 570.44 35.72
075-610-002-000 610 SFR A 1.00 87 570.44 35.72
075-610-003-000 610 SFR A 1.00 86 570.44 35.72
075-610-004-000 610 SFR A 1.00 76 570.44 35.72
075-610-005-000 610 SFR A 1.00 77 570.44 35.72
075-610-006-000 610 SFR A 1.00 78 570.44 35.72
075-610-007-000 610 SFR A 1.00 79 570.44 35.72
075-610-008-000 610 SFR A 1.00 80 570.44 35.72
075-610-009-000 610 SFR A 1.00 81 570.44 35.72
075-610-010-000 610 SFR A 1.00 82 570.44 35.72
075-610-011-000 610 SFR A 1.00 83 570.44 35.72
075-610-012-000 610 SFR A 1.00 7 570.44 35.72
075-610-013-000 610 SFR A 1.00 8 570.44 35.72
075-610-014-000 610 SFR A 1.00 9 570.44 35.72
075-610-015-000 610 SFR A 1.00 10 570.44 35.72
075-610-016-000 610 SFR A 1.00 11 570.44 35.72
075-610-017-000 610 SFV A 1.00 12 570.44 35.72
City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2026/2027
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 1 of 2 67 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2026/2027
075-610-027-000 610 SFR A 1.00 6 570.44 35.72
075-610-028-000 610 SFR A 1.00 5 570.44 35.72
075-620-001-000 620 SFR A 1.00 85 570.44 35.72
075-620-002-000 620 SFR A 1.00 84 570.44 35.72
075-620-003-000 620 SFR A 1.00 70 570.44 35.72
075-620-004-000 620 SFR A 1.00 69 570.44 35.72
075-620-005-000 620 SFV A 1.00 68 570.44 35.72
075-620-006-000 620 SFR A 1.00 71 570.44 35.72
075-620-007-000 620 SFR A 1.00 72 570.44 35.72
075-620-008-000 620 SFR A 1.00 73 570.44 35.72
075-620-009-000 620 SFR A 1.00 74 570.44 35.72
075-620-010-000 620 SFR A 1.00 75 570.44 35.72
075-620-011-000 620 SFR A 1.00 13 570.44 35.72
075-620-012-000 620 SFR A 1.00 14 570.44 35.72
075-620-013-000 620 SFR A 1.00 15 570.44 35.72
075-620-014-000 620 SFV A 1.00 16 570.44 35.72
075-620-015-000 620 SFR A 1.00 17 570.44 35.72
075-620-016-000 620 SFR A 1.00 18 570.44 35.72
075-620-017-000 620 SFR A 1.00 19 570.44 35.72
075-620-027-000 620 SFR A 1.00 21 570.44 35.72
075-620-028-000 620 SFR A 1.00 20 570.44 35.72
Total: 84.00 $47,917.11 $3,000.48
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2026/2027 Preliminary Assessment Page 2 of 2 68 Report and Recommendations 7.2
Reviewed and Approved

_________________________
City Manager

AGENDA ITEM
City Council Meeting ______________________________________________________________________ TO: Mayor and City Council Members
FROM: Jason Peterson, Finance Director
Margaret Youngs, Senior Accountant
DATE: June 02, 2026
SUBJECT: SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPING

MAINTENANCE DISTRICT PUBLIC HEARING (SGIP LMD)
FILE NO.:

RECOMMENDATION
Staff recommends that the City Council conduct a public hearing for the Shasta Gateway Industrial Park Landscaping Maintenance District (SGIP LMD), adopting the attached resolution:

1. Approve the Final Engineer’s Report and order the Levy and Collection of Assessments.

BACKGROUND
Shasta Gateway Industrial Park Landscape Maintenance District (hereafter referred to as the “District”), which includes all lots and parcels of land within the non-residential subdivision known as Shasta Gateway Industrial Park that have been determined to receive special benefits from the landscaping improvements installed in connection with these non-residential lots.

Prior to 2024, the Property Owners of Shasta Gateway Industrial Park paid for landscaping directly to a landscaping company. In 2023, the Property Owners approached the City, requesting the City take over maintenance and collection of landscaping costs, thus forming the district in 2024.
69 The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements and appurtenant facilities that are necessary and essential requirements for the properties within the District.

ENGINEER’S REPORT
The Resolutions approving the Engineer’s reports are clear that the Council is preliminarily approving the Reports. As allowed by state code, the Engineer’s Report may be amended at any time prior to the public hearing.

Landscaping and Lighting District
The District was formed Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code. The attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to be levied against the properties commencing in the fiscal year 2026-27 and the proposed applied rate for the fiscal year 2026-27.

The District provides for the continued operation and maintenance of the Landscaping improvements that are directly associated with the development of properties within the District and for the special benefit of those properties. The attached Engineer’s Report provides items that may be included.

Equivalent Benefit Units (EBU) application by land for commercial — This land use is defined as property designated for either commercial or industrial use. This type of property receives greater benefit than Single-Family or Multi-Family property due to typically larger lot sizes in relation to residential properties. With typical SFR lot sizes in the City at 0.25 acres, the Commercial land use type is assessed at 4.0 EBU per net acre.

Parcels less than 0.25 net acres will be assigned a minimum of 1.0 EBU and there is no maximum net acreage cap. The District consists of a total of 125.88 EBU’s.

The maximum amount of the per-parcel assessment for this District is $462.24 per EBU.

The applied rate for fiscal year 2026-27 is $386.25 per EBU, an increase from the $380.87 per EBU assessed for the prior fiscal year 2025-26.

Commencing in each fiscal year thereafter, the maximum assessment rate established in the previous year will be adjusted by the greater of:

1. The percentage change in the Consumer Price Index reported by the local Consumer Price Index (CPI) of all Urban Consumers, San Francisco-OaklandSan Jose Area; or Three percent (3%).

FISCAL IMPACTS:

None
70 ATTACHMENTS
• Resolution for the Shasta Gateway Industrial Park Landscaping Maintenance District (LMD). Approving the Engineer’s Report, Levy, and Collection of Assessments for Fiscal Year 2026-27
• Engineer’s Reports on the Landscaping Maintenance District (LMD) with Preliminary Assessment Roll

DISTRIBUTION
City of Shasta Lake City Council
71 RESOLUTION NO. 2026-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE

MAINTENANCE DISTRICT AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2026/2027 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE AND AS

PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION WHEREAS, the City Council by its Resolution No. 2026-_____ initiated proceedings, and by its Resolution No. 2026-_____ declared its intention to levy annual assessments for and to amend the boundaries of the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”), to pay for the costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing fiscal year 2026/2027, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2026/2027, the City’s representative is hereby authorized and directed to collect such assessments. 73 Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2026/2027.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Shasta Gateway Industrial Park Landscape Maintenance District” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
____________
Justin Jones, Mayor
City of Shasta Lake
______
Charity Tatlow, City Clerk
City of Shasta Lake
74 CLERK’S CERTIFICATION TO COUNTY AUDITOR

SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2026/2027
(Pursuant to Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for SGIP LMD, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the 2nd day of June, 2026, by its Resolution No. 2026-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _______________
______
Charity Tatlow, City Clerk
City of Shasta Lake
75 27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Shasta Gateway Industrial Park
Landscape Maintenance District
2026/2027 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 19, 2026
Public Hearing: June 16, 2026

76 ENGINEER'S REPORT AFFIDAVIT
AFFIDAVIT FOR THE ENGINEER’S REPORT
Shasta Gateway Industrial Park Landscape Maintenance
District
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2026/2027 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2026.

77 TABLE OF CONTENTS
INTRODUCTION .......................................................................................................... 1 I. PLANS AND SPECIFICATIONS .......................................................................... 4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT ................................... 4 B. IMPROVEMENTS AND SERVICES....................................................................... 4 Landscape Improvements.......................................................................................... 4 II. METHOD OF APPORTIONMENT ........................................................................ 5 A. BENEFIT ANALYSIS ...................................................................................................... 5 Special Benefit................................................................................................................ 5 General Benefit .............................................................................................................. 6 B. ASSESSMENT METHODOLOGY .......................................................................... 7 C. EQUIVALENT BENEFIT UNITS .............................................................................. 7 EBU Application By Land ........................................................................................... 8 D. ASSESSMENT CALCULATIONS........................................................................... 8 E. ASSESSMENT RANGE FORMULA ...................................................................... 9 III. DISTRICT BUDGET ............................................................................................ 10 IV. DISTRICT DIAGRAM ......................................................................................... 12 V. ASSESSMENT ROLL ........................................................................................ 14 APPENDIX A. 1972 ACT IMPROVEMENTS ........................................................ 16 APPENDIX B. NET ACREAGE ............................................................................. 18 78 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 1

Shasta Gateway Industrial Park Landscape Maintenance District (hereafter referred to as the “District”), which includes all lots and parcels of land within the non-residential subdivision known as Shasta Gateway Industrial Park that have been determined to receive special benefits from the landscaping improvements installed in connection with these non-residential lots. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

Prior to the formation of the District, the Property Owners of Shasta Gateway Industrial Park were paying for landscaping directly to a landscaping company. In 2023, the Property Owners approached the City requesting the City take over maintenance and collection of landscaping costs. Thus, forming the District in 2024.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements and appurtenant facilities that are necessary and essential requirements for the properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2026/2027. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the Landscaping improvements that are directly associated with the development of properties within the District and for the special benefit of those properties.

The budgets and assessments described in this Report are based on the planned improvements and development associated with the Gateway Industrial Park. The budgets described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and funding needs to support the landscaping improvements that provide special benefit to properties within the District. In the event the property owners want to add additional streetlights or update existing streetlights this will be at the discretion of the property owners and the expense of maintaining the new and/or updated streetlights will revert to the property owners and become a line item in the annual budget. Property Owners and City will discuss any modifications to the District improvements. 79 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 2

This Report consists of five (5) parts:

Part I
Plans and Specifications: A description of the District boundaries and the improvements associated with the District. The District was formed with a single benefit zone encompassing all properties within the territory identified as Shasta Gateway Industrial Park.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service landscaping improvements related to the properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs, minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in Fiscal Year 2026/2027 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.
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Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this Report and includes all parcels that will receive special benefits from the improvements. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time this report was prepared and includes all subsequent subdivisions, lot line adjustments or parcel changes therein.

Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2026/2027 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2026/2027.
81 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 4

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
Shasta Gateway Industrial Park consists of fifteen (15) non-residential lots and one (1) street. The area will include landscaping improvements.

The purpose of the District is to ensure the ongoing maintenance, operation, and servicing of landscaping improvements installed in connection with development of properties within the District. This District will provide the financial mechanism (annual assessments) by which the ongoing operation and maintenance of these improvements will be funded.

The District structure, proposed improvements, method of apportionment and assessments described in this Report are based on current development and improvement plans including all estimated direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements.

The District is located within the City of Shasta Lake, generally located east of Ashby Road, and Shasta Gateway Drive in all directions.

B. IMPROVEMENTS AND SERVICES
The purpose of this District is to fund the landscaping and irrigation improvements within the District. The property owners in the District will fund the costs associated with the maintenance and servicing for labor, electrical energy, water, materials, contracting services, administration, and other expenses necessary for the satisfactory maintenance and servicing of these improvements.

Detailed maps and descriptions of the location and extent of the improvements to be maintained by the District are on file with the Public Works Division and by reference are made part of this Report. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those improvements. The District improvements and services are generally described as:

Landscape Improvements
The landscape improvements to be funded by the District assessments is located in the common areas and the median on Shasta Gateway Drive to include sixty-four thousand four hundred (64,400) square feet of ground covering, shrubs, vines, lawn care, and plants; sixty-six (66) irrigated trees; as well as irrigation and drainage systems. The complete maintenance specs are on file with the City.

There are eleven (11) street lighting poles within the Shasta Gateway Industrial Park which the City will continue to fund and maintain.
82 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 5

II. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIIID of the California Constitution.

A. BENEFIT ANALYSIS
The improvements provided within the District, for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans.

Special Benefit
The ongoing maintenance of landscaped areas within the District will provide aesthetic benefits to the properties and are intended to provide a more pleasant environment to walk, drive, live, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and open space area for the benefit of the immediate surrounding properties and development for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened and/or impacted directly by potential environmental issues such as dust, debris, pests, water runoff, erosion, and fire hazards. Thus, the maintenance of these improvements provides advantages to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.
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Collectively these improvements, related amenities, and services which will be funded by the special benefit assessments, enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term costefficiency of services that are obtained through the County provided maintenance (economy of scale).

General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by the District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties. Although the improvements are largely located along Shasta Gateway Drive as well as the median on Shasta Gateway Drive and may be visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District. It is also evident that these improvements were not required nor necessarily desired by any properties or developments outside of the District boundaries.

In the absence of a special funding, these types of improvements would not have been installed by the developer per the City’s conditions and the City’s maintenance of these improvements would for the most part, be limited to weed abatement (fuel modification areas), rodent control, and erosion control services only. This basic or baseline level of service would typically provide for periodic servicing of the open space areas on an asneeded basis. This baseline level of service would only provide a level of service that was necessary to ensure public safety, essential property protection and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

In addition to this baseline level of service, it is recognized that there are indirect or incidental benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including minimization of dust and debris, and decreased potential water runoff from the open space areas.

It is also recognized that with the regular maintenance of the improvements, the effort and cost to monitor and address these more indirect issues are reduced to isolated areas and/or less frequent servicing, and these activities generally represent less than two percent (2%) of the overall maintenance costs. Therefore, if the District did not exist and the City had to maintain the area at a minimum level it is estimated that the costs associated with these indirect and incidental benefits would not exceed five percent (5%) of the combined annual expenses for General Maintenance identified in the annual maintenance budget contained in "Part III – The District Budget” of this Report. 84 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 7

B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcel based on the parcel’s actual land use or proposed planned development and is reliant upon the special benefit received from the improvements planned within the District.

To identify and determine the special benefit to be received by each parcel, it is necessary to consider the entire scope of the District improvements as well as individual property development within the District. The costs associated with the improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with Article XIIID Section 4 of the State Constitution, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the proposed land use of each property as compared to other parcels that benefit from those specific improvements.

C. EQUIVALENT BENEFIT UNITS
To assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for assessment districts, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size.

For the purposes of this Report, an EBU is the quantum of benefit derived from the various improvements in the District based on the average acres of single-family residential property. The average single-family home in the surrounding area equates to 0.2555 (0.25) acres of land. Thus, the "benchmark" property (the single-family residential parcel) derives one (1) EBU of benefit and would be assigned 1.00 Equivalent Benefit Unit if existed in place of commercial development, as such each net acre of commercial land would be assigned 4.00 EBU per net acre. At a meeting held on January 17, 2024, between the City and the property owners, it was decided to use the original net acres assigned to the original parcel numbers (see Appendix B). In any event the net acres were greater than the gross acres, gross acres were utilized instead of the original net acres assigned.

Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used for the District should reflect the composition of 85 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 8

the parcels, and the improvements and services provided, to fairly apportion the costs based on special benefit to each parcel.

EBU APPLICATION BY LAND
Commercial — This land use is defined as property designated for either commercial or industrial use. This type of property receives greater benefit than Single-Family or MultiFamily property due to typically larger lot sizes in relation to residential properties. With typical Single-Family Residential lot sizes in the City at 0.25 acres, Commercial land use type is assessed at 4.0 EBU per net acre. Parcels less than 0.25 net acres will be assigned a minimum of 1.0 EBU and there is no maximum net acreage cap.

Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited to, lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-way including greenbelts and parkways; utility right-of-way; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.

Land Use Codes and Equivalent Benefit Units
Property Type Land Use
Code
Equivalent
Benefit Units Multiplier
Commercial COM 4.00 Net Acre
Exempt Parcel XMT 0.00 Parcel
D. ASSESSMENT CALCULATIONS
The total number of Equivalent Benefit Units (EBU’s) is the sum of all individual EBU's applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total cost of the improvements and dividing that amount by the total number of EBU’s of all parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.

Total Balance to Levy / Total EBU = Levy per EBU
$48,621.54 / 125.88 = $386.25
86 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 9

Levy per EBU x Parcel EBU = Parcel Levy Amount
$386.25 x 125.88 = $48,621.54
E. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIII C and XIII D), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs. Commencing with Fiscal Year 2026/2027, the amount of the assessment for the District may be increased to adjust for increases in labor and material costs. This increase will be based upon the greater of three (3) percent or the annual change in the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA area, as determined by the United States Department of Labor, or its successor, without conducting another mailed ballot election.

The Maximum Assessment is adjusted annually and is calculated independent of the annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU less than or equal to this Maximum Assessment) is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment will increase each year, the actual assessment may remain unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessment for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment and would be subject to balloting. 87 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 10

III. DISTRICT BUDGET
The following budget outlines the estimated annual costs to be collected and deemed necessary for the operation, maintenance, and servicing of the improvements for the District. The maximum assessment (Rate per Equivalent Benefit Unit) identified by this budget establishes the initial maximum assessment for the District in Fiscal Year 2026/2027. This assessment rate shall be adjusted annually by the Assessment Range Formula described in the method of apportionment and collectively this assessment rate and inflationary adjustment will be presented to the property owners of record for approval as part of the balloting process for new or increased assessments in accordance with the provisions of the California Constitution, Article XIII D.

88 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 11

Shasta Gateway Industrial Park Landscape Maintenance District Levy Component Shasta Gateway Industrial
LMD
Landscape Maintenance $28,000
Landscape Utilities 12,190
Total Direct Costs $40,190

Levy Administration and Professional Services $4,611
County Collection Fee 70
City Overhead and Administration 250
Total Administration Costs $4,932

TOTAL DIRECT AND ADMIN COSTS $45,122

Reserve Collection/(Transfer) $0
Capital Improvement Fund Collection/(Transfer) 3,500
General Benefit Contribution 0
General Fund/Other Revenue(Contributions) 0
Total Collections/(Credits) $3,500
Balance to Levy (Budgeted) $48,622

Total Parcels 16
Total Parcels Levied 15
Total Equivalent Benefit Units 125.88
Applied Assessment Rate per EBU $386.2545
Maximum Rate per EBU (Current Fiscal Year) $462.2428
Maximum Rate per EBU (Prior Fiscal Year) $448.7794

Estimated Beginning Reserve/Capital Improvement Fund Balance $30,350 Capital Improvement Fund Adjustments 3,500
Estimated Ending Reserve/Capital Improvement Fund
Balance (as of 6/30/2027)
$33,850
Note: Totals may not foot due to rounding.
89 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 12

IV. DISTRICT DIAGRAM
The following District Diagram identifies the area of land within the District to be designated as “Shasta Gateway Industrial Park Landscape Maintenance District”, based on the development and improvement plans for the District, Shasta County Assessor’s Maps, and Shasta County Assessor’s property information as the same existed at the time this Report was prepared. The District includes the parcels located on Shasta County Assessor’s Parcel Map Book 064 Page 440. The combination of this map and the Assessment Roll contained in Part V of this Report constitute the Assessment Diagram for the District. The maximum assessment rate, assessment range formula and the proposed assessment amount for each of the lots and parcels of land within the District, as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.

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V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is outlined in the preceding Assessment Diagram and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time this Engineer’s Report was prepared. A listing of the lots and parcels to be assessed within this District in Fiscal Year 2026/2027, along with the assessment amount for each such lot or parcel is provided below.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor-Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rates described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
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Lot
Number
Original
Assessor's Parcel
Number
Assessor's
Parcel Number Owner
Secured
Gross
Acre
Net
Acre (1) EBU (1) Applied Assessment
Maximum
Assessment
1 064-440-001-000 064-440-001-000 EVANS ROCKY LIVING
TRUST 2.06 1.49 5.96 $2,302.06 $2,754.97
2, 3,
4 (2)
064-440-021-000 &
064-440-004-000 064-440-035-000 LAWSON 2011 TRUST 2.31 2.02 8.08 3,120.92 3,734.92 5 064-440-005-000 064-440-005-000 DORIO FAMILY TRUST
ETAL 6.69 2.04 8.16 3,151.82 3,771.90
6 064-440-017-000 064-440-017-000 LAHAR DEVELOPMENT
LLC 3.81 1.75 7.00 2,703.78 3,235.70
7 064-440-029-000 064-440-029-000 SHASTA LAKE CITY OF 1.40 0.80 3.20 1,236.00 1,479.18 8 064-440-008-000 064-440-008-000 SHASTA LAKE CITY OF 0.92 0.56 2.24 865.20 1,035.42 9 064-440-009-000 064-440-009-000 SHASTA LAKE CITY OF 0.84 0.52 2.08 803.19 961.47 10 064-440-010-000 064-440-010-000 MCKENNY NEAL ETAL 3.62 2.93 11.72 4,526.90 5,417.49 11 064-440-026-000 064-440-026-000 RAW INNOVATIONS
LLC 3.04 2.20 8.80 3,399.02 4,067.74
12 064-440-025-000 064-440-025-000 TAU WEST LLC 1.98 2.93 7.92 3,059.12 3,660.96 13A 064-440-023-000 064-440-023-000 TAU WEST LLC 5.10 2.94 11.76 4,542.34 5,435.98 13B 064-440-028-000 064-440-028-000 TAU WEST LLC 1.98 2.51 7.92 3,059.12 3,660.96 14A (3) 064-440-014-000 064-440-030-000 HULI INVESTMENTS LLC 3.70 2.41 9.63 3,720.54 4,452.51
14B (3) 064-440-014-000 064-440-036-000 HULI INVESTMENTS LLC 8.10 5.27 21.09 8,145.18 9,747.59
15 064-440-015-000 064-440-015-000 LIBERTY GATEWAY
LLC 3.33 2.58 10.32 3,986.14 4,770.35
Street 064-440-016-000 064-440-016-000 SHASTA DAM P U D 4.83 N/A 0.00 0.00 0.00 Totals 53.71 32.95 125.88 $48,621.54 $58,187.12
(1) In the event the Net Acreage is more than the Secured Gross Acreage, utilize Secured Gross Acreage for the EBU calculation. (2) Lots 2, 3, and 4 combined into 064-440-035-000.
(3) Lot 14 split into 064-440-030-000 and 064-440-036-000. *Totals may not foot due to rounding.
93 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 16

APPENDIX A. 1972 ACT IMPROVEMENTS
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
 The installation or planting of landscaping;
 The installation or construction of statuary, fountains, and other ornamental structures and facilities;
 The installation or construction of public lighting facilities including, but not limited to streetlights and traffic signals;
 The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof;
 The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting, and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section.  The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
 Incidental expenses associated with the improvements including, but not limited to:
94 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 17

a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting, and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Costs associated with any elections held for the approval of a new or increased assessment.
95 FY 2026/2027 Shasta Gateway Industrial Park Landscape Maintenance District Page 18

APPENDIX B. NET ACREAGE
Lot Number
Original Assessor’s
Parcel Number Net Acreage
1 064-440-001 1.49
2 064-440-021 0.63
3 Merged w/ 2 0.72
4 064-440-004 0.67
5 064-440-005 2.04
6 064-440-017 1.75
7 064-440-007 0.8
8 064-440-008 0.56
9 064-440-009 0.52
10 064-440-010 2.93
11 064-440-026 2.2
12 064-440-025 2.93
13A 064-440-023 2.94
13B 064-440-028 2.51
14 064-440-014 7.68
15 064-440-015 2.58
96 Report and Recommendations 8.1 Reviewed and Approved

City Manager

AGENDA ITEM
City Council

TO: Mayor and City Council Members
FROM: Jessaca Lugo, City Manager
DATE: June 2, 2026
SUBJECT: ADOPTION OF RESOLUTION UPDATING CANNABIS RETAIL

APPLICATION PROCESSING FEE PURSUANT TO SECTION

5.05.210 OF THE SHASTA LAKE MUNICIPAL CODE
FILE NO:

RECOMMENDATION
Staff recommends that the City Council adopt a Resolution amending retail cannabis business application processing fees pursuant to the City’s updated retail cannabis application process.

BACKGROUND
On January 6, 2026, the City Council approved amendments to Chapter 5.05, “Regulation of Commercial Cannabis Activities,” and adopted updated procedural guidelines and review criteria for the retail commercial cannabis business permit application selection process.

The amendments were developed following direction from the City Council and recommendations from the Commercial Cannabis Ad Hoc Committee established in July 2025. The Committee reviewed operational challenges associated with the City’s previous retail cannabis application process and recommended updates intended to improve efficiency, transparency, and consistency in the City’s cannabis permitting procedures.

The updated process includes revised application requirements, expanded review procedures, additional compliance standards, updated timelines, and implementation of a formal retail application selection process. As part of these changes, the revised process now requires increased staff and consultant coordination and review involving multiple departments, outside consultants, and legal services. The updated procedures 97 also include expanded evaluation criteria, additional documentation requirements, and administration of the qualified lottery and selection process adopted by the City Council.

Section 5.05.210(A) of the Shasta Lake Municipal Code provides that:
“The business applicant shall submit a nonrefundable fee to cover the cost of processing an application and renewal application for the commercial cannabis business.”
The proposed fee update is intended to recover costs associated with application intake and completeness review, interdepartmental coordination, legal and consultant review, evaluation and scoring of applications, background investigation coordination, administrative processing, records management, qualified lottery administration, and renewal application review.

The proposed application fee is administrative in nature and intended solely to recover the City’s actual costs associated with implementing and administering the updated retail cannabis application process. In addition to the application fee, all cannabis businesses remain subject to applicable business license fees, regulatory license fees, and cannabis business taxes pursuant to Chapters 5.05 and 3.17 of the Shasta Lake Municipal Code.

FISCAL IMPACTS
Approval of the proposed resolution will assist the City in recovering administrative, consultant, and legal costs associated with processing cannabis retail applications under the updated application procedures.

Failure to update the application fee may result in unreimbursed costs impacting the General Fund.

ATTACHMENTS
Resolution
Exhibit A - Annual Application and Regulatory Fees for all Commercial Cannabis Business Permits

DISTRIBUTION
City of Shasta Lake City Council
City Attorney
Development Services Department
98 RESOLUTION CC 2026-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

UPDATING THE RETAIL COMMERCIAL CANNABIS BUSINESS APPLICATION PROCESSING FEE PURSUANT TO SECTION 5.05.210 OF THE SHASTA LAKE

MUNICIPAL CODE
WHEREAS, Chapter 5.05 of the Shasta Lake Municipal Code regulates commercial cannabis activities within the City; and
WHEREAS, Section 5.05.210(A) authorizes the City Council to establish nonrefundable application fees to recover costs associated with processing commercial cannabis business applications and renewals; and
WHEREAS, on January 6, 2026, the City Council adopted amendments to Chapter 5.05 and approved updated procedural guidelines and review criteria for the retail commercial cannabis business permit application process; and WHEREAS, the updated process requires additional administrative review, staff coordination, consultant services, legal review, and application processing activities; and
WHEREAS, the City Council finds that updating the retail commercial cannabis business application fee is necessary to recover the City’s actual costs associated with administering the updated application process.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Shasta Lake as follows:

1. The Retail Commercial Cannabis Business Application Processing Fees attached hereto as Exhibit “A” are hereby adopted.

2. The City Manager, or designee, is authorized to implement administrative procedures necessary to carry out this Resolution.

3. This Resolution shall take effect immediately upon adoption.

PASSED, APPROVED, AND ADOPTED this 6th day of January, 2026, by the following vote:

AYES:

NOES:

ABSENT:
_______________________________
JUSTIN JONES, Mayor
ATTEST:
____________________________

CHARITY TATLOW, CMC
City Clerk
99 EXHIBIT A
Annual Application and Regulatory Fees for
All Commercial Cannabis Business Permits
Annual Permit Fee:

Commercial Cannabis Business Permit Application Fee: $518.13 Commercial Cannabis Business Permit Application Fee (Retail only): $2,700.00 Annual Regulatory Fees:

Commercial Cannabis Regulatory Fee – Testing: $1,702.45 Commercial Cannabis Regulatory Fee – Distribution: $1,969.95 Commercial Cannabis Regulatory Fee – Transportation: $816.16 Commercial Cannabis Regulatory Fee – Manufacturing: $5,365.80 Commercial Cannabis Regulatory Fee – Retail Sales: $5,445.02 Commercial Cannabis Regulatory Fee – Cultivation Size A (1-5000 sq. ft.): $3,379.87 Commercial Cannabis Regulatory Fee – Cultivation Size B (5,001-10,000 sq. ft.): $4,224.83 Commercial Cannabis Regulatory Fee – Cultivation Size B (10,001-22,000 sq. ft.): $5,069.80 100
Report and Recommendations 8.2 Reviewed and Approved

City Manager

AGENDA ITEM
City Council

TO: Mayor and City Council Members
FROM: Jessaca Lugo, City Manager
DATE: June 2, 2026
SUBJECT: CONTRIBUTION REQUEST FOR THE FREEDOM 250

CELEBRATION AT SHASTA DAM
FILE NO:

RECOMMENDATION
Staff recommends the City Council consider approving a contribution in the amount of $2,500 to support the Freedom 250 Celebration at Shasta Dam, scheduled for July 3 and July 4, 2026.

BACKGROUND
In recognition of America’s 250th anniversary celebration, a community event titled “Freedom 250 Celebration at Shasta Dam” is being organized as a free, family-friendly, two-day regional event at Shasta Dam. The event is anticipated to draw residents and visitors from throughout Northern California and will showcase one of the region’s most iconic landmarks while promoting community engagement, tourism, and patriotic celebration.

The celebration includes the following activities:

July 3, 2026
o 9:30 PM – First Annual Shasta Lake Drone Show
Drone show duration is approximately 15 minutes
o Viewing opportunities from:

On Shasta Lake (approximately 1,000 feet from the Dam)
Pedestrian access on top of Shasta Dam
Centimudi Boat Launch
101
July 4, 2026
o 9:00 AM – 4:00 PM Family-Friendly Community Event
Dam Tours
Live Music
Food Trucks
Kids Activities
o 11:00 AM National Bell Ringing Ceremony recognizing America’s 250th Anniversary
The event is being coordinated through partnerships involving community organizations, volunteers, and regional stakeholders. Staff believes the event aligns with the City Council’s goals of supporting community events, tourism, regional partnerships, and family-oriented activities that positively promote the City of Shasta Lake and surrounding area.

DISCUSSION
The requested $2,500 contribution would assist with event-related costs associated with public activities, entertainment, and community programming. The event is expected to generate positive regional visibility, increase local visitation, and provide a free recreational opportunity for residents and families during the Independence Day holiday.

Given the significance of the national milestone celebration and the anticipated community benefit, staff supports participation in the event through a modest sponsorship contribution.

Contributions will be paid directly to the Shasta Lake Chamber of Commerce.

FISCAL IMPACTS
The proposed $2,500 contribution can be funded through the 10-108-5363 Public Promotions – Other Agencies budget contingency.

ATTACHMENTS
Freedom 250 Celebration Event Flyer / Information Sheet

DISTRIBUTION
City of Shasta Lake City Council
Shasta Lake Chamber of Commerce
102
THJULYof AT SHASTA DAM
DRONE SHOW VIEWING SITES:

On Shasta Lake - 1000ft from Dam
On top of Shasta Dam
Centimudi
TOUR INFORMATION:

Tour Times: 9a, 10a, 1p, 2p, 3p
Limited number of tickets per tour
Arrive 1 hour before tour time

FREE TO ATTEND
Hosted by: Shasta Lake Chamber of Commerce
For More Information Visit:

VisitShastaLake.com/freedom-250
Join us for this 2-Day event, starting with the 1st Annual Shasta Lake Drone Show! Come together with your family and friends to honor the spirit of America. Enjoy live music, food trucks, Dam tours, and fun activities for all ages.

LIVE MUSIC | FOOD TRUCKS

KIDS ACTIVITIES
12p-4p

DAM TOURS
9a-3p
SATURDAY 4TH:

DRONE SHOW
starts at 9:30p
FRIDAY 3RD:
250 CELEBRATION

NATIONAL BELL RINGING
11a Sponsor Logos
Go Here
103
104
Report and Recommendations 8.3 Reviewed and Approved

City Manager

AGENDA ITEM
City Council

TO: Mayor and City Council Members
FROM: Jason Peterson, Finance Director
Margaret Youngs, Senior Accountant
DATE: June 2, 2026
SUBJECT: ADOPTION OF THE FISCAL YEAR 2026-2027 & 2027-2028

BIENNIAL BUDGET
FILE NO:

RECOMMENDATION
Staff recommends approval of the attached resolution approving the City of Shasta Lake’s Two-Year Budget for fiscal years 2026-27 and 2027-28.

BACKGROUND
The City of Shasta Lake is on a two-year budget cycle for all funds of the City.

The City of Shasta Lake’s Preliminary Budget for FY 2026-27 includes a revenue program of $89,661,670 an expenditure program of $102,504,750. The City’s Preliminary Budget for FY 2027-28 includes a revenue program of $67,472,870 and an expenditure program of $67,708,790.

If the City Council desires any further budgetary changes, a motion to amend the proposed budget would be required.

FISCAL IMPACTS
Fiscal impacts are outlined in the attached two-year budget documents

ATTACHMENTS
Resolution approving the City of Shasta Lake’s Two-Year Budget 105
City of Shasta Lake Two-Year Budget for FY 2026-27 and FY 2027-28 with Budget Message

DISTRIBUTION
City of Shasta Lake City Council
City of Shasta Lake Files
106
RESOLUTION CC 2026-XX

A RESOLUTION BY THE CITY OF SHASTA LAKE CITY COUNCIL APPROVING AND ADOPTING A TWO YEAR BUDGET FOR FISCAL YEAR 2026-2027 AND FISCAL YEAR 2027-2028
WHEREAS, the City of Shasta Lake appropriates funds to conduct the business of the City; and
WHEREAS, the City Council has reviewed the proposed budget for the Fiscal Year 2026- 27, which incorporates a revenue program of $89,661,670 an expenditure program of $102,504,750.

WHEREAS, the City Council has reviewed the proposed budget for the Fiscal Year 2027- 28, which incorporates a revenue program of $67,472,870 and expenditure program of $67,708,790.

NOW, THEREFORE BE IT RESOLVED that the Shasta Lake City Council hereby approves and adopts a two-year budget for Fiscal Year 2026-2027 and Fiscal Year 2027- 2028; authorizes the collection of revenues and appropriates the funds necessary to implement its policies, priorities, and objectives.

PASSED, APPROVED, AND ADOPTED this 2nd day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

JUSTIN JONES, Mayor
ATTEST:

CHARITY TATLOW, CMC
City Clerk
107
108
City of Shasta Lake, California

TABLE OF CONTENTS
(Two Year Budget FY 2026-27 & 2027-28)

INTRODUCTION
Budget Memorandum 1
Comparative Fund Summary - All Funds (Budget Summary) 9

ENTERPRISE FUNDS
Water 11
Electric 19
Wastewater 27
Industrial Park 35

GENERAL FUND
Fund Balance Summary 39
Revenue Detail 40
City Council 43
City Manager 45
Finance & Customer Service Department 47
Development Services Department, Building, Planning, and Code Enforcement 51 Central Services 55
Capital Outlay 57
Animal Control 59
Park/Recreation Department 61
Public Safety Services 63
Public Services 65
Personnel & Labor Relations 67

DEBT SERVICE FUNDS
Wastewater Reclamation Facilities Assessment District 69 Riddle Road Assessments Bonds 73
109

SPECIAL REVENUE FUNDS
Water P&FCC 77
Electric P&FCC 81
Wastewater P&FCC 85
Park P&FCC 89
Transportation/Trafficway 93
CDBG Project 99
CDBG Housing Rehabilitation 103
HOME Grant 107
Supplemental Law Enforcement 111
Grant Fund 115
Housing Authority 119
Successor Agency 123

INTERNAL SERVICE FUNDS
Motor Pool 127
Public Works Maintenance Department 133
Community Facilities Districts
Community Facilities District #1 (Windsor) 138
Community Facilities District #2 (Windsor) 139
Community Facilities District #3 - Drainage Maintenance (Deer Creek) 140 Community Facilities District #4 - Landscaping and Lighting (Deer Creek) 141 Community Facilities District #5 (Shasta Gateway Industrial Park Landscape Maintenance) 142

SUPPLEMENTAL
Glossary of Terms 143
Acronyms 146
Salary Schedules 147
110
Dear Members of the City Council and Residents,
I am pleased to present the proposed budget for the City of Shasta Lake for Fiscal Years 2026-2027 and 2027-2028. This budget reflects our continued commitment to maintaining the financial stability of our City while addressing the priorities and needs of our community. Our focus remains on delivering essential public services, enhancing quality of life, investing in infrastructure, and fostering responsible, sustainable growth.

Budget Overview
As we present this two-year budget, the City remains in a stable financial position due to fiscally responsible policies, prudent financial management, and long-term planning efforts. The proposed budgets total approximately $102 million for Fiscal Year 2026-2027 and $68 million for Fiscal Year 2027- 2028. Included within these budgets are capital improvement investments of approximately $36 million and $2 million, respectively, with the majority funded through external grants and state or federal assistance programs. While the City is utilizing a portion of General Fund balances, projected reserves are expected to remain above 25%.

This budget reflects a careful evaluation of the City’s financial condition, expected expenditures, economic trends, operational demands, and community priorities. It maintains a balanced approach between fiscal responsibility and continued investment in critical infrastructure, essential services, and community needs. As part of this two-year budget cycle, the City will continue evaluating opportunities to ensure the General Fund is appropriately reimbursed for administrative and operational support provided to grants and enterprise funds, helping minimize long-term impacts on local taxpayers.

Like many local governments across California, the City continues to experience increasing costs related to insurance, personnel, CalPERS obligations, public safety, construction, and fixed operational costs.

Despite these challenges, the City’s small but highly dedicated staff has successfully secured and will administer more than $27 million in outside funding to support infrastructure improvements, wildfire mitigation, parks, disaster preparedness, and community development initiatives. By leveraging local dollars with grant and external funding opportunities, the City is able to maximize local investments while working to reduce the financial burden on residents and ratepayers.

Key Budget Priorities
Public Safety
Public safety remains the City’s highest priority. The City continues its successful partnership with the Shasta County Sheriff's Office for law enforcement services, which has proven to be both effective and sustainable for our community.

Letter of Transmittal

CITY MANAGER BUDGET MESSAGE
1 111

CITY OF SHASTA LAKE BUDGET MESSAGE
This budget funds:
 One Lieutenant
 Two Sergeants
 Eight Deputies
 Two Community Service Officers
While public safety costs continue to rise statewide, the City continues to see positive results from this investment. Crime rates have steadily declined, and the City is experiencing some of the strongest public safety statistics in Shasta County.

Wildfire Mitigation and Resiliency
Wildfire preparedness and fuel reduction efforts remain a top priority for the City. Approximately $1 million annually has been dedicated to wildfire mitigation activities, primarily supported through grants and partnerships.

The City will continue working collaboratively with the Shasta County Fire Safe Council, CAL FIRE, and the Shasta Lake Fire Protection District to expand fuel reduction programs and strengthen defensible space efforts throughout the community.

These ongoing investments earned the City recognition by the State of California Board of Forestry as a “Fire Risk Reduction Community” in both 2024 and 2026. This designation acknowledges the City’s proactive wildfire mitigation efforts and allows residents to notify their insurance providers of the community’s recognized fire risk reduction status, which may assist with insurance coverage considerations and potential rate benefits.

Water Infrastructure Investments
The City is making substantial investments in water infrastructure reliability and emergency preparedness. Construction is currently underway on the 2.45 million/gallon Centimudi Water Tank Project, funded through Community Development Block Grant Disaster Recovery funds.

In addition, the City has secured another major disaster recovery grant to replace the undersized Raw Water Tank. Together, these projects will dramatically improve the City’s emergency water storage capacity, extending available reserves from hours to multiple days in the event of a major disaster or infrastructure interruption.

Electric Utility Investments
The Electric Department will complete Phase II of the Iron Court Electric Facilities Project, consolidating operations into the new facility and improving long-term operational efficiency.

Additional capital investments include:
 Transmission pole replacement projects
 Purchase of two bucket trucks
 Relay replacement projects at the Knauf and CV substations 2 112

CITY OF SHASTA LAKE BUDGET MESSAGE
The City remains proud to maintain some of the lowest electric rates in Northern California. This is a direct result of the Electric Department’s commitment to maintaining healthy reserves, investing responsibly in system reliability, and delivering affordable utility services to residents and businesses.

Summit City Septic-to-Sewer Project
The Summit City Septic-to-Sewer Project continues to move forward with significant progress. Following completion of the project feasibility study, the City was awarded $2 million through the State Revolving Fund program to complete 60% design of the project.

Parts of Summit City have long experienced challenges associated with aging and failing septic systems, undersized lots, and limited development opportunities due to the lack of wastewater infrastructure.

Completion of the design phase will position the City to pursue full project funding through the State Revolving Fund program, including funding for residential connections, potentially saving homeowners thousands of dollars in connection costs.

Economic Development
As the City enters its fourth consecutive year of full lake levels, Shasta Lake continues attracting visitors eager to rediscover the region’s recreational opportunities. Increased tourism supports local businesses, introduces new families to the community, and showcases the quality of life Northern California has to offer.

The City welcomed Fall River Brewing Co. to the Cascade Village development in 2025 and anticipates welcoming Smashburger during Spring/Summer 2026.

At the same time, the closure of Rite Aid and ongoing challenges within the cannabis industry continue to impact General Fund revenues. Staff is actively working with brokers and property representatives to identify a new tenant for the Rite Aid site, while also anticipating the addition of a third cannabis retailer by Summer 2026.

Closing
This budget reflects the City’s continued commitment to transparency, fiscal responsibility, and strategic investment in the future of our community. Despite economic uncertainty and increasing operational costs, the City continues to position itself for long-term success through prudent financial management, aggressive pursuit of grant funding, and investments that strengthen public infrastructure and quality of life.

I would like to thank the City Council, staff, community partners, and residents for their continued support and collaboration. Together, we will continue building a strong, resilient, and vibrant City of Shasta Lake.

Respectfully submitted,
Jessaca Lugo
City Manager
City of Shasta Lake
3 113

CITY OF SHASTA LAKE BUDGET MESSAGE

General Fund
The General Fund serves as the primary funding source for the majority of the City’s core services, including public safety, general government, and parks and recreation. Proposed expenditures for the upcoming fiscal years total approximately $11,581,750 and $11,933,110, respectively, compared to $11,131,300 in the prior fiscal year.

Public Safety - $5,133,600 (Law Enforcement, Animal Control, and Code Enforcement) General Government - $5,407,560 (City staff, appointed and elected officials, and financial operations)
Parks & Rec - $458,180 (Operation
and maintenance of parks and open
space)

4 114

CITY OF SHASTA LAKE BUDGET MESSAGE

The General Fund revenues are made up of the following:

Enterprise Funds
Enterprise funds are self-supporting government funds that provide goods and services to the public for fee, that covers the costs of service for utilities. Under this two-year budget, the City’s enterprise funds support a total of $55,744,390 towards operational and capital needs.  Water - $6,088,150
 Electric - $41,196,090
 Wastewater - $8,380,040
 Industrial Park - $80,110

31.15%

1.91%

12.45%

52.22%

0.08%

1.52% 0.68%
Taxes
Licenses and Permits
Revenue from Other
Agencies
Charges for Services
Fines and Forfeitures
Revenue from Use of
Money
Other Revenue

10.92%

73.90%

15.03%

0.14%
Water
Electric
Wastewater
Industrial Park
5 115

CITY OF SHASTA LAKE BUDGET MESSAGE

Special Revenue Funds
Special Revenue Funds are used to account for revenues that are legally restricted or designated for specific purposes. The City’s primary Special Revenue Funds include the following:

Transportation-Trafficway Fund
Revenue
Transportation revenues fluctuate annually based on state allocations and fuel tax receipts. For the upcoming budget cycle, SB 1 Road Repair and Accountability Act revenues are estimated at approximately $290,180, while Highway User Tax Account (HUTA/Gas Tax) revenues are projected at approximately $319,180.

Expenditures
Major planned expenditures include approximately $3.8 million for the Moody Creek Bridge Rehabilitation Project, $75,000 in Fiscal Year 2026-2027 for pavement striping, $50,000 annually for street lighting, and approximately $210,000 annually for ongoing street maintenance activities.

Plant and Facility Connection Charges (P&FCC)
Plant and Facility Connection Charges are collected through new development and are restricted for the construction, expansion, or upgrade of public infrastructure and facilities. Expenditures within these funds are limited to available fund balances and revenues received.

The City maintains separate P&FCC funds for water, electric, wastewater, and park services.

Revenue
Conservative revenue projections have been prepared for all Plant and Facility Connection Charge funds based on anticipated development activity.

Community Development Block Grant (CDBG) Funds
The Community Development Block Grant (CDBG) Program is a federally funded grant program administered through the California Department of Housing and Community Development and available to small cities with populations under 50,000. Funding is distributed through a competitive Notice of Funding Availability (NOFA) process.

CDBG funding may be used for a variety of eligible activities, including community services, infrastructure improvements, public facility construction, and housing programs benefiting lowincome residents. Previous City projects funded through the program have included infrastructure upgrades and public facility improvements.

The City anticipates applying for funding for the Force Main Project during the upcoming CDBG funding cycle.

The City will continue pursuing CDBG funding opportunities that align with City Council priorities, including housing, street improvements, infrastructure, and public services.

6 116

CITY OF SHASTA LAKE BUDGET MESSAGE

Here is a summary of the Special Revenue Funds’ revenues and expenditures:

Internal Service Funds
Motor Pool
Revenue – The fund charges only for the services it provides.

Expenditures – The Motor Pool Fund is not requesting any appropriations for vehicle replacements for the next two years.

Public Works
Revenue – The fund charges only for the services it provides.

Expenditures - All services provided by the Public Works Department are recovered from the individual funds utilizing the services. These funds include the Wastewater Utility, Water Utility, Transportation, Trafficway, and General Fund.

- 4,000,000 8,000,000 12,000,000
Grant Fund
Law Enforcement Grant
Transportation
Trafficway
Housing Authority
CDBG HOME Program
CDBG Housing Rehabilitation
CDBG Project Fund
Parks Plant & Facilities
Wastewater Plant & Facilities
Electric Plant & Facilities
Water Plant & Facilities
Expenditure Revenue
7 117

CITY OF SHASTA LAKE BUDGET MESSAGE

Conclusion
In April 2026, the City Council held a public workshop to receive a presentation from staff regarding the previous two-year goals and to establish the City’s goals and priorities for Fiscal Years 2026-27 through 2027-28.

In 2005, the City Council identified six key focus areas. More than 20 years later, these areas continue to remain priorities for the City, and staff continues working toward achieving those long-term objectives.

A strong strategic plan is demonstrated by its ability to remain relevant through changing circumstances and over time. The City’s strategic plan continues to serve as an important policy document that helps guide budget decisions and organizational priorities.

The City Council remains committed to the following focus areas:

Not included in the 2005 plan, but Council has identified as priorities:

Information regarding significant changes in this two-year budget, as compared to prior budgets, has been summarized throughout this document. Through the concerted efforts of a talented and dedicated staff, we are proud to present the 2026-2027 and 2027-2028 Biennial Budget to the City Council and the citizens of Shasta Lake with confidence.

This budget serves as a roadmap for City operations over the next two fiscal years. Developing the budget requires a substantial commitment of staff time and effort to create the best possible plan at the lowest reasonable cost, while maximizing benefits to the community. The budget reflects many years of combined staff experience in projecting the resources and expenditures necessary to meet the needs of the community and continue providing essential core services and other important programs throughout the biennium.

We would also like to acknowledge and thank all staff members and department directors who contributed wholeheartedly to this process in addition to their daily operational responsibilities. On behalf of City staff and the community, we thank the City Council for its continued time, leadership, and dedication to this important public process.
8 118
Estimated
Available Estimated Estimated Available
Funds Revenue Expenditures Funds
Fund Category July 1, 2026 FY 2026-27 FY 2026-27 June 30, 2027 GENERAL FUND $ 5,398,765 $ 10,571,530 $ (11,581,750) $ 4,388,545

SPECIAL REVENUE FUNDS
Water Plant & Facilities 553,670 40,000 (550,000) 43,670 Electric Plant & Facilities 355,742 - (355,000) 742
Wastewater Plant & Facilities 504,357 21,500 (495,000) 30,857 Parks Plant & Facilities 287,759 35,000 (267,840) 54,919 CDBG Project Fund (351,410) 10,956,400 (10,604,980) 10
CDBG Housing Rehabilitation 448,769 1,000 - 449,769
CDBG HOME Program 1,774,605 - (103,000) 1,671,605
Housing Authority 73,895 - (25,000) 48,895
Trafficway 923,624 4,046,970 (4,593,530) 377,064
Transportation 808,887 704,100 (1,116,390) 396,597
Law Enforcement Grant 53,491 100,000 (100,000) 53,491
Grant Fund 370,350 11,716,480 (12,086,830) (0)
5,803,737 27,621,450 (30,297,570) 3,127,617

DEBT SERVICE FUNDS
1995 Wastewater Treatment 1,942,633 250,000 (237,930) 1,954,703 Riddle Road Water Bond 23,191 4,500 (3,630) 24,061
1,965,825 254,500 (241,560) 1,978,765

ENTERPRISE FUNDS - DEPRECIATION/AMORTIZATION NOT INCLUDED Water 4,182,665 6,092,700 (6,088,150) 4,187,215
Electric 42,003,752 35,917,460 (41,196,090) 36,725,122
Wastewater 5,894,924 4,842,640 (8,380,040) 2,357,524
Industrial Park (182,397) 127,000 (80,110) (135,507)
51,898,944 46,979,800 (55,744,390) 43,134,354

INTERNAL SERVICE FUNDS - DEPRECIATION NOT INCLUDED
Motor Pool 293,307 1,274,010 (842,690) 724,627
Public Works 2,308,118 2,420,280 (3,264,540) 1,463,858
2,601,425 3,694,290 (4,107,230) 2,188,485

COMMUNITY FACILITIES DISTRICTS FUNDS
CFD - Windsor Ph 1 133,613 16,320 (16,000) 133,933
CFD - Windsor Ph 2 321,128 25,500 (17,000) 329,628
CFD - Deer Creek DMD 33,855 3,060 (3,000) 33,915
CFD - Deer Creek LLD 48,125 21,420 (20,500) 49,045
CFD - Industrial Park 27,580 65,800 (65,750) 27,630
564,301 132,100 (122,250) 574,151

SUCCESSOR AGENCY FUNDS
Successor Agency 151,132 408,000 (410,000) 149,132
TOTAL ALL FUNDS $ 68,384,128 $ 89,661,670 $ (102,504,750) $ 55,541,048 Depreciation Expense Not Included Above:

Water (550,000)
Electric (800,000)
Wastewater (770,000)
Motor Pool (280,000)
Public Works (7,700)
TOTAL EXPENDITURES (104,912,450)
COMPARATIVE FUND SUMMARY - ALL FUNDS (FY 2026-27)
9 119
Estimated Estimated
Available Estimated Estimated Available
Funds Revenue Expenditures Funds
Fund Category July 1, 2027 2027-28 2027-28 June 30, 2028 GENERAL FUND $ 4,388,545 $ 11,184,580 $ (11,933,110) $ 3,640,015

SPECIAL REVENUE FUNDS
Water Plant & Facilities 43,670 40,000 - 83,670
Electric Plant & Facilities 742 - - 742
Wastewater Plant & Facilities 30,857 21,500 - 52,357
Parks Plant & Facilities 54,919 20,000 - 74,919
CDBG Project Fund 10 301,000 (301,000) 10
CDBG Housing Rehabilitation 449,769 1,000 - 450,769
CDBG HOME Program 1,671,605 - (103,000) 1,568,605
Housing Authority 48,895 - (5,000) 43,895
Trafficway 377,064 830,550 (379,010) 828,604
Transportation 396,597 704,100 (787,570) 313,127
Law Enforcement Grant 53,491 100,000 (100,000) 53,491
Grant Fund (0) 51,710 (51,710) (0)
3,127,617 2,069,860 (1,727,290) 3,470,187

DEBT SERVICE FUNDS
1995 Wastewater Treatment 1,954,703 250,000 (239,750) 1,964,953 Riddle Road Water Bond 24,061 4,500 (4,450) 24,111
1,978,765 254,500 (244,200) 1,989,065

ENTERPRISE FUNDS - DEPRECIATION/AMORTIZATION NOT INCLUDED Water 4,187,215 5,870,460 (5,100,010) 4,957,665
Electric 36,725,122 39,371,920 (39,731,830) 36,365,212
Wastewater 2,357,524 4,347,640 (4,652,240) 2,052,924
Industrial Park (135,507) 127,000 (83,350) (91,857)
43,134,354 49,717,020 (49,567,430) 43,283,944

INTERNAL SERVICE FUNDS - DEPRECIATION NOT INCLUDED
Motor Pool 724,627 866,480 (864,320) 726,787
Public Works 1,463,858 3,247,130 (3,249,400) 1,461,588
2,188,485 4,113,610 (4,113,720) 2,188,375

COMMUNITY FACILITIES DISTRICTS FUNDS
CFD - Windsor Ph 1 133,613 16,320 (16,000) 133,933
CFD - Windsor Ph 2 329,628 25,500 (17,000) 338,128
CFD - Deer Creek DMD 33,915 3,060 (3,000) 33,975
CFD - Deer Creek LLD 49,045 21,420 (20,500) 49,965
CFD - Industrial Park 27,630 67,000 (66,540) 28,090
573,831 133,300 (123,040) 584,091

SUCCESSOR AGENCY FUNDS
Successor Agency 149,132 - - 149,132
TOTAL ALL FUNDS $ 55,540,728 $ 67,472,870 $ (67,708,790) $ 55,304,808 Depreciation Expense Not Included Above:

Water (550,000)
Electric (800,000)
Wastewater (770,000)
Motor Pool (280,000)
Public Works (7,700)
TOTAL EXPENDITURES (70,116,490)
COMPARATIVE FUND SUMMARY - ALL FUNDS (FY 2027-28)
10 120

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Water Department
Program Description:

Administrative charges (510-310) for the Water System Utility includes expenses such as permits, insurance, depreciation, administrative fees, Motor Pool, and debt expense. Water Distribution (510-320) is responsible for providing clean safe drinking water to the City of Shasta Lake customers, along with providing adequate fire flows for residential, commercial and industrial use. Water Distribution installs and maintains distribution mains and service lines. Performs routine and emergency maintenance on valves/boxes, meters/boxes and fire hydrants. Water Supply and Treatment (510-330) administers the water conservation program, is responsible for obtaining an adequate supply of domestic water and treating the water to meet (as a minimum) State health standards. The Department is responsible for providing adequate capacity for future growth with infrastructure development and replacement.

Capital outlay (510-340) provides for the funding of capital improvements and capital replacement of plant for the Water Treatment Plant and distribution facilities.

Objectives:
 Provide safe and reliable drinking water for the City of Shasta Lake citizens.  Meet all State and Federal drinking water guidelines.  Maintain water conservation program.
 Work with Bureau of Reclamation (BOR) to upgrade Raw Water Pump Station and to find a resolution to Raw Water supply line failures.
 Complete Centimudi Water Tank project.
 Design Water Treatment Plant - Raw Water Tank.
 Complete Water Treatment Plant control room roof replacement project.  Complete Water Treatment Plant filter rehabilitation.  Complete Water Master Plan 2026-2036.
 Complete water meter ERT replacement.
 Continue service line replacement program to eliminate future failures.  Continue fire hydrant replacement program to help maintain adequate fire flows.  Assist the Public Works Department in planning new infrastructure.  Assist the Planning Technical Action committee in reviewing new development and their utility needs.  Continue securing long-term and short-term water supply contracts.

Budget Impacts:
 Personnel: 4.25 FTE
 Operation and Maintenance: N/A
 Capital Outlay: See Capital Outlay Budget (510-340)
11 121

WATER ENTERPRISE FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Available Funds, Beginning of Year $ 4,187,215 4,182,665 $ Estimated Revenues for Fiscal Year 5,870,460 6,092,700
Estimated Expenditures for Fiscal Year (5,650,010) (6,638,150) Add back depreciation 550,000 550,000
Estimated Available Funds, End of Year $ 4,957,665 4,187,215 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services 3,799,388 $ 4,868,719 $ 5,280,174 $ 5,477,700 $ 5,805,460 $ Revenue from Use of Money 157,722 179,284 44,581 50,000 50,000 Other Revenue 66,513 378,140 9,000 565,000 15,000
Total Revenues 4,023,623 $ 5,426,143 $ 5,333,755 $ 6,092,700 $ 5,870,460 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Water Administration 1,702,377 $ 1,730,492 $ 1,632,837 $ 1,746,640 $ 1,814,690 $ Water Distribution 1,781,697 1,440,702 1,307,876 1,294,990 1,673,500 Water Treatment 1,327,109 1,285,167 1,666,226 1,658,230 1,749,330 Water Capital* 1,908,112 1,260,941 1,930,920 1,938,290 412,490 Total Expenditures 6,719,295 $ 5,717,301 $ 6,537,859 $ 6,638,150 $ 5,650,010 $ 12 122

REVENUE DETAIL

WATER ENTERPRISE
Fund 510
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
510-000-4402 Sales-Utility Services 3,784,372 $ 4,861,783 $ 5,247,674 $ 5,462,700 $ 5,790,460 $ 510-000-4405 Excess Water Usage Penalty (51) - - - -
510-000-4420 Service Connection Fee 15,067 6,936 32,500 15,000 15,000 Subtotal 3,799,388 4,868,719 5,280,174 5,477,700 5,805,460 Revenue from Use of Money
510-000-4651 Interest On Investments $ 157,722 $ 179,284 $ 44,581 $ 50,000 $ 50,000 Other Revenue
510-000-4701 Transfers In $ 350,000 - $ $ 550,000 - $ $ - 510-000-4710 Miscellaneous Revenue 66,513 28,140 9,000 15,000 15,000 Subtotal 66,513 378,140 9,000 565,000 15,000
Total Revenues $ 4,023,623 $ 5,426,143 $ 5,333,755 $ 6,092,700 $ 5,870,460 13 123

EXPENDITURE DETAIL

WATER ADMINISTRATION
Fund 510
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5213 Permits & Fees 34,118 $ 45,096 $ 50,000 $ 50,000 $ 50,000 $ 5365 Travel, Meetings, Dues 3,278 1,331 10,000 10,000 10,000 5390 Insurance-General 118,150 118,319 49,105 115,320 126,850 5400 Services - Consulting 2,223 1,660 30,000 30,000 30,000 5450 Bad Debt 31,115 6,234 7,500 - -
Subtotal 188,885 172,641 146,605 205,320 216,850
Internal Services
5510 Depreciation Expense $ 645,266 $ 645,014 $ 550,000 $ 550,000 $ 550,000 5550 Administration Fee Allocation 568,880 614,390 645,110 676,050 748,970 5560 Motor Pool 26,508 26,509 26,509 50,920 34,620
Subtotal 1,240,654 1,285,913 1,221,619 1,276,970 1,333,590 *Depreciation is not a funded item.

Debt Service
5720 Interest Expense $ 85,912 $ 79,348 $ 77,687 $ 59,910 $ 53,620 5730 Debt Repayment-Principal 186,926 192,590 186,926 204,440 210,630 Subtotal 272,838 271,938 264,613 264,350 264,250
Total Expenses $ 1,702,377 $ 1,730,492 $ 1,632,837 $ 1,746,640 $ 1,814,690 14 124

WATER DISTRIBUTION
Fund 510
Department 320
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5204 Office Supplies 99 $ 467 $ 1,000 $ 1,000 $ 1,000 $ 5222 Distribution, Parts & Material 27,880 46,203 42,500 50,000 50,000 5323 Meter Program 12,666 251,697 250,000 60,000 60,000 5365 Travel, Meetings, Dues 85 254 4,000 4,000 4,000
5367 Training 3,692 4,730 5,500 5,000 5,000
5375 Maintenance Agreements 22,113 24,502 32,000 50,000 50,000 5376 Computer Services & Repair - - 3,500 3,500 3,500
5400 Services - Consulting 553 - 12,000 10,000 10,000
5826 Small Tools & Equipment 645,351 523 4,000 4,000 4,000 Subtotal 712,438 328,375 354,500 187,500 187,500
Internal Services
5555 Labor Allocation $ 1,069,259 $ 1,112,327 $ 953,376 $ 1,107,490 $ 1,486,000 Subtotal 1,069,259 1,112,327 953,376 1,107,490 1,486,000 Total Expenses $ 1,781,697 $ 1,440,702 $ 1,307,876 $ 1,294,990 $ 1,673,500

PERSONNEL SUMMARY
Authorized Classifications:

None
15 125

WATER TREATMENT PLANT
Fund 510
Department 330
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries 452,505 $ 478,997 $ 475,607 $ 500,030 $ 514,800 $ Benefits 281,006 337,648 340,447 416,700 442,530
Subtotal 733,510 816,645 816,054 916,730 957,330
Material, Supplies & Services
5201 Water Purchases $ 398,402 $ 253,565 $ 328,672 $ 360,000 $ 405,000 5204 Office Supplies 456 549 1,000 1,000 1,000
5205 General Operating Supplies 2,312 2,392 3,000 3,000 3,000 5211 Chemicals 30,512 32,969 35,000 50,000 50,000
5214 Lab Supplies & Equipment 4,167 4,149 5,000 5,000 5,000 5215 C V Restoration Fund 3,816 16,642 35,000 35,000 35,000 5216 Backflow/Cross Connection Supplies - 2,215 10,000 10,000 10,000 5306 General Maintenance 16,516 11,861 25,000 25,000 25,000 5310 Utilities 46,495 68,145 50,000 75,000 79,000
5312 Water Conservation Program 6,693 9,270 20,000 15,000 15,000 5313 Lab Testing 14,314 14,985 18,000 18,000 18,000
5320 Telephone 1,470 1,000 1,500 1,500 1,500
5325 Generator Maintenance 2,419 8,980 4,500 4,500 6,000 5330 Alarms 883 882 1,000 1,000 1,000
5334 Maint., Equipment 30,743 17,844 55,000 80,000 80,000 5335 Equipment Repair Maint - 200,000 - - -
5365 Travel, Meetings, Dues 9,024 4,713 8,500 8,500 8,500 5367 Training 4,582 4,221 5,000 5,000 5,000
5394 Safety 2,029 209 2,000 2,000 2,000
5400 Services - Consulting - 3,481 18,000 18,000 18,000 5440 Services-Miscellaneous 17,434 8,530 20,000 20,000 20,000 5825 Equipment Rental Fees - - 1,000 1,000 1,000
5826 Small Tools & Equipment 1,331 1,922 3,000 3,000 3,000 Subtotal 593,598 468,522 850,172 741,500 792,000
Total Expenses $ 1,327,109 $ 1,285,167 $ 1,666,226 $ 1,658,230 $ 1,749,330

PERSONNEL SUMMARY
Authorized Classifications:

Water Utility Specialist - 1.00 - - -
Chief Water Treatment Plant Operator - 1.00 - - -
Public Works Superintendent-Water 1.00 - 1.00 1.00 1.00 Senior Plant Operator 1.00 - 1.00 1.00 1.00
Plant Operator II 1.00 2.00 2.00 2.00 2.00
Plant Operator I 1.00 - - - -
Finance & General Services Manager 0.25 0.25 0.25 - -
Finance Director - - - 0.25 0.25
Total FTE 4.25 4.25 4.25 4.25 4.25
16 126

WATER CAPITAL PROJECTS
Fund 510
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
6107 Storage Tank Maintenance 179,206 $ 397,412 $ 297,440 $ 300,000 $ 300,000 $ 6170 Urban Water Management Plan Update - 8,837 64,000 23,430 - 6172 PRV Replacement Project - 235,126 108,160 - 112,490 6178 BV Intertie PS Control Panel & SCADA Upgrade 61,705 750 - - - 6180 Water Rate Study 50,783 - - - -
6237 Water Improvements 22-23 (Ranchera Water Line) 1,142,873 - - - - 6238 WTP-Centrifuge Skid Unit 187,494 263,148 204,850 - - 6239 WTP-UCMR5 Testing - 2,961 7,000 - -
6240 WTP-20" Mag Meter (Raw Water Line) 20,237 - - - -
6241 WTP-Filter 2-Clarifier Beads 265,814 - - - -
6280 Water Meter ERT Replacement - 259,773 270,400 - -
6281 Backwash Basin Pumps - 68,055 191,950 - -
6282 SCADA Radios (City Wide) - - - 104,000 -
6283 Filter to Waste Improvements - - 540,800 - -
6284 Water Master Plan - - 216,320 135,860 -
6286 WTP Facility Safety Improvements - 24,880 - - -
6287 WTP Raw Water Tank - - 750,000 - -
6304 Parks Pavilions & Restrooms - - 30,000 30,000 -
6311 WTP Re-Roof - - - 95,000 -
6312 WTP Filter 3 Rehab - - 500,000 - -
Total Capital Outlay $ 1,908,112 $ 1,260,941 $ 1,930,920 $ 1,938,290 $ 412,490 *These projects are capital project rollovers from previously budgeted years.

PERSONNEL SUMMARY
Authorized Classifications:

None
TOTAL WATER ENTERPRISE $ 6,719,295 $ 5,717,301 $ 6,537,859 $ 6,638,150 $ 5,650,010 17 127
18 128

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Electric Department
Program Description:

Administrative charges (520-310) for the Electric System Utility include expenses such as insurance, depreciation, administrative fee, lease payments, debt service and the Public Benefit Program. Electric Operation (520-320) is responsible for providing electric utility service to customers in the City. The Department operates and maintains the distribution system, provides service to new customers, plans for future growth, and handles infrastructure replacements. Electric Resource Management is responsible for electric energy resource and plant management including the planning, scheduling, purchasing and sales of electric power for the City of Shasta Lake. Capital Outlay (520-340) is responsible for the funding of capital replacements of plant, facility improvements and additions, distribution system automation and SMART grid technology and long-term system development for the Electric Utility.

Objectives:
 Coordinate and administer the Public Benefit Program including: energy efficient appliance rebates, weatherization assistance for homes or businesses, commercial lighting rebates, “direct install” programs for all customer classes, “Lifeline” support program, and community betterment projects.  Continue to improve electric distribution modelling with connectivity, loading, and distances.  Continue to improve distribution inspection program with software and accurate record keeping; replacing or upgrading deteriorated or damaged distribution facilities as a result of a good inspection program.  Continue substation maintenance programs, including extraordinary maintenance at boundary substations(s).  Continue street lighting maintenance.
 Continue tree trimming and vegetation management program; right of way clearing, right of way spraying, tree trimming, dangerous tree removal, and substation spraying.  Continue prudent risk-management practices for the electric wholesale power portfolio.  Continue implementing environmental mandates, such as carbon reduction and renewable energy mandates, with focus toward low cost effective resources to meet requirements.  Monitor state/federal commissions and legislation for adverse impacts and develop appropriate responses  Continue to develop electric operations facility.

Budget Impacts:
 Personnel: 10 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (520-340)
19 129

ELECTRIC ENTERPRISE FUND
Council Council
FUND SUMMARY FY 2026-27 FY 2027-28
FY 2026-27 FY 2027-28
Available Funds, Beginning of Year $ 36,725,122 42,003,752 $ Estimated Revenues for Fiscal Year 39,371,920 35,917,460 Estimated Expenditures For Fiscal Year* (41,996,090) (40,531,830) Add back depreciation 800,000 800,000
Estimated Available Funds, End of Year 36,725,122 $ 36,365,212 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenues from Other Agencies 10,951 $ 31,135 $ - $ - $ - $ Charges for Current Services 36,403,138 38,689,160 40,508,000 35,854,460 39,308,920 Revenue from Use of Money 1,273,450 1,652,151 68,000 33,000 33,000 Other Revenue 1,496,919 326,648 30,000 30,000 30,000
Total Revenues 39,184,458 40,699,095 40,606,000 35,917,460 39,371,920 Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Electric Administration 4,927,952 $ 5,119,387 $ 5,102,913 $ 5,651,680 $ 5,842,480 $ Electric Distribution 3,848,289 4,450,292 4,822,558 5,339,000 5,581,960 Electric Resources 25,894,227 26,967,586 32,323,895 24,839,870 28,018,550 Electric Capital* 259,771 2,499,562 5,526,248 6,165,540 1,088,840 Total Expenditures 34,930,238 $ 39,036,827 $ 47,775,614 $ 41,996,090 $ 40,531,830 $ 20 130

REVENUE DETAIL

ELECTRIC ENTERPRISE
FUND 520
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenues from Other Agencies
520-000-4335 Mutual Aid 10,951 $ - $ - $ - $ - $
520-000-4390 FEMA Proceeds - 31,135 - - -
Subtotal 10,951 31,135 - - -
Charges for Current Services
520-000-4401 Power Cost Adjustment (10) $ - $ - $ - $ - $ 520-000-4402 Sales-Utility Services 13,930,033 16,830,119 17,529,084 17,010,530 17,245,360 520-000-4404 Sales-Industrial 18,537,040 19,018,821 21,113,664 15,825,850 18,898,400 520-000-4415 Emission Allowance Sales 3,011,321 1,819,950 1,365,252 2,518,080 2,665,160 520-000-4420 Public Benefit 924,754 1,020,270 500,000 500,000 500,000 520-000-4485 Cost Recovery - - - - -
Subtotal 36,403,138 38,689,160 40,508,000 35,854,460 39,308,920 Revenue from Use of Money
520-000-4651 Interest On Investments 1,270,508 $ 1,652,151 $ 35,000 $ - $ - $ 520-000-4655 Interest Income 2,942 - 33,000 33,000 33,000 Subtotal 1,273,450 1,652,151 68,000 33,000 33,000
Other Revenue
520-000-4710 Miscellaneous Revenue 1,496,919 $ 326,648 $ 30,000 $ 30,000 $ 30,000 $ 520-000-4775 Capital Contributions - - - - -
Subtotal 1,496,919 326,648 30,000 30,000 30,000
Total Revenues $ 39,184,458 $ 40,699,095 $ 40,606,000 $ 35,917,460 $ 39,371,920 21 131

EXPENDITURE DETAIL

ELECTRIC ADMINISTRATION
Fund 520
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5290 Public Benefit Program 233,080 $ 215,842 $ 400,000 $ 400,000 $ 400,000 $ 5295 California Climate Credit 294,213 294,538 - - -
5365 Travel, Meetings, Dues 250,316 203,154 265,000 272,800 282,800 5390 Insurance-General 323,543 380,361 207,567 386,750 425,420 5400 Services - Consulting 4,500 1,476 25,000 25,000 25,000 5450 Bad Debt 70,072 22,605 50,000 50,000 50,000
Subtotal 1,175,723 1,117,976 947,567 1,134,550 1,183,220 Internal Services
5510 Depreciation Expense 753,684 $ 789,851 $ 800,000 $ 800,000 $ 800,000 $ 5550 Administration Fee Allocation 2,662,704 2,875,721 3,019,507 3,112,450 3,448,160 5560 Motor Pool 335,840 335,839 335,839 604,680 411,100 5902 Transfers Out - - - - -
Subtotal 3,752,228 4,001,411 4,155,346 4,517,130 4,659,260 **Depreciation is not a funded item.

Total Expenses $ 5,119,387 4,927,952 $ 5,102,913 $ 5,651,680 $ 5,842,480 $

PERSONNEL SUMMARY
Authorized Classifications:

None
22 132

ELECTRIC DISTRIBUTION
Fund 520
Department 320
Actual Council Council Council 1,004,001
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries 1,623,658 $ 1,940,480 $ 2,048,505 $ 2,157,970 $ 2,246,270 $ Benefits 810,487 1,001,620 1,195,153 1,337,530 1,421,790 Subtotal 2,434,145 2,942,100 3,243,658 3,495,500 3,668,060 Material, Supplies & Services
5205 General Operating Supplies 6,434 $ 5,504 $ 5,500 $ 10,000 $ 10,000 $ 5207 Postage 20 134 500 500 500
5304 Operations 311,913 320,473 317,000 381,000 381,000 5310 Utilities 17,124 37,024 26,000 30,000 30,000
5316 Building Maintenance 23,588 16,999 10,000 15,000 15,000 5317 Maintenance, Substation 224,447 306,565 425,000 500,000 610,000 5320 Telephone 5,558 5,260 6,800 6,800 6,800
5323 Meter Program 31,233 72,348 32,500 34,600 36,000
5324 Transmission Rebuild - - 5,000 - -
5326 Services - Janitorial 7,240 12,073 15,000 15,500 15,500 5330 Alarms 1,684 1,818 4,100 4,100 4,100
5361 Site Clean-Up - - 5,000 - -
5365 Travel, Meetings, Dues 4,253 1,225 7,500 7,500 7,500 5367 Training 2,552 3,568 10,000 10,000 10,000
5375 Maintenance Agreements 664,804 660,582 646,500 704,500 715,500 5376 Computer Services & Repair 1,012 1,491 5,000 11,000 5,000 5394 Safety 29,853 33,724 18,000 43,500 27,500
5400 Services - Consulting - - 10,000 30,000 10,000
5440 Services-Miscellaneous 3,161 - 3,500 3,500 3,500
5825 Equipment Rental Fees - 306 1,000 1,000 1,000
5826 Small Tools & Equipment 79,270 29,100 25,000 35,000 25,000 Subtotal 1,414,144 1,508,192 1,578,900 1,843,500 1,913,900 Total Expenses $ 3,848,289 $ 4,450,292 $ 4,822,558 $ 5,339,000 $ 5,581,960

PERSONNEL SUMMARY
Authorized Classifications:

Electric Utilties Director 1.00 1.00 1.00 1.00 1.00
Electric Operations Manager 1.00 1.00 1.00 1.00 1.00
Asst. Electric Utilities Director 1.00 1.00 1.00 1.00 1.00 Electric Leadworker 1.00 1.00 1.00 1.00 1.00
Electric Lineman 4.00 4.00 4.00 4.00 4.00
Electric Troubleman 1.00 1.00 1.00 1.00 1.00
Line Staking Technician 1.00 1.00 1.00 1.00 1.00
Total FTE 10.00 10.00 10.00 10.00 10.00
23 133

ELECTRIC RESOURCE
Fund 520
Department 330
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5201 Power Purchase 5,683,107 $ 7,854,519 $ 9,545,954 $ 7,867,230 $ 8,074,990 $ 5202 Purchase Power - Industrial Pass Through 17,339,627 16,646,625 18,890,064 13,847,280 16,843,920 5203 Distributed Generation Purchases 23,508 19,466 25,000 25,000 25,000 5205 General Operating Supplies 58,916 66,981 3,000 3,000 3,000 5208 Carbon Emission Purchase (Co2) 1,935,702 1,283,184 1,221,390 600,000 600,000 5212 Ca Energy Surcharge Tax 59,585 61,606 68,000 68,000 70,000 5215 Cvp Restoration Fund 66,319 152,788 350,000 300,000 300,000 5305 Transmission (COTP and CVP) 647,946 798,059 2,083,487 1,942,360 1,964,640 5320 Telephone 5,261 4,898 6,500 6,500 6,500
5365 Travel, Meetings, Dues 11,575 10,512 20,000 20,000 20,000 5376 Computer Services & Repair 13,646 788 10,500 10,500 10,500 5400 Services - Consulting 49,034 68,159 100,000 150,000 100,000 Total Expenses $ 26,967,586 25,894,227 $ 32,323,895 $ 24,839,870 $ 28,018,550 $

PERSONNEL SUMMARY
Authorized Classifications:

None
24 134

ELECTRIC CAPITAL PROJECTS
Fund 520
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
5820 CVS Upgrade 12,495 $ 14,650 $ 87,000 $ 114,000 $ - $ 5821 Vehicle Purchases - 216,711 333,290 550,000 -
6121 Flanagan Control Systems - 1,617,420 1,630,000 - - 6123 Relays In Knauf And CV Substations - - 500,000 - 500,000 6124 Distribution System Replacements - - - 50,000 -
6125 Smart Meter Replacement (Public Benefit) - - - - 263,840 6126 Interstate 5 URD Crossings - - 200,000 - 200,000
6132 Twin Lakes Entrance - - 100,000 100,000 -
6133 Twin Lakes Secondary - - 100,000 100,000 -
6182 Flanagan Structure Replacement 40,758 - - 151,540 - 6185 Capacitor Bank Controls Update - 5,363 - - -
6225 Electric Building 184,683 148,855 1,800,000 3,600,000 - 6231 Wildfire Mitigation Projects 19,026 10,511 125,000 - 125,000 6232 Wynne Price Lighting Upgrade - - - - -
6261 Public EV Charging Station Proj 2,809 1,085 398,920 400,000 - 6278 Transmission Pole Replacements - 39,505 122,500 1,100,000 - 6299 Margaret Polf Park Lighting Upgrade - 445,462 129,538 - - Total Capital Outlay $ 259,771 $ 2,499,562 $ 5,526,248 $ 6,165,540 $ 1,088,840

PERSONNEL SUMMARY
Authorized Classifications:

None
TOTAL ELECTRIC ENTERPRISE $ 34,930,238 $ 39,036,827 $ 47,775,614 $ 41,996,090 $ 40,531,830 25 135
26 136

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Wastewater Department
Program Description:

Administrative charges (530-310) for the Wastewater System Utility include expenses such as permits, insurance, depreciation, administrative fees, Motor Pool, and debt expense. Wastewater Treatment and Reclamation (530-320) is responsible for processing the City’s wastewater to meet state health standards and to provide reclaimed water for industrial and agriculture/landscaping uses. The Department includes the City’s reclamation plant and spays fields surrounding the plant as well as the 410 acre reclamation pond. Wastewater Collection (530-330) provides all types of maintenance, installation, operation, and repair of approximately forty miles of sewer lines. In addition, this department is responsible for the maintenance of seven pump stations located throughout the City. Capital Outlay (530-340) provides for the funding of capital improvements and capital replacement of materials and equipment at the Wastewater Treatment Plant and in the Wastewater Collection System.

Objectives:
 Provide clean waste water effluent to be discharged to Churn Creek year-round.  Renew / negotiate NPDES permit for the treatment plant with State Water Quality Control Board.  Ongoing equipment maintenance program.
 Ongoing sludge disposal program to properly dispose of sludge waste to landfill.  Continue implementation of the City’s State mandated Sewer System Management Plan.  Continue the main line cleaning program in accordance with the SSMP.  Continue main line and manhole inspection program in accordance with the SSMP.  Infiltration and inflow reduction program.
 Pursue funding to complete Force Main project.
 Design Summit City Septic to Sewer Project.
 Update Title 22 Engineering Report for reclaimed water program.  Complete Wastewater Master Plan (2026-2036).

Budget Impacts:
 Personnel: 4 FTE
 Operation and Maintenance: No significant changes
 Capital Outlay: See Capital Outlay (530-340)

27 137

WASTEWATER ENTERPRISE FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 2,357,524 5,894,924 $ Estimated Revenues, for Fiscal Year 4,347,640 4,842,640 Estimated Expenditures, for Fiscal Year (5,422,240) (9,150,040) Add back depreciation 770,000 770,000
Estimated Funds Available, End of Year $ 2,052,924 2,357,524 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services 3,721,726 $ 3,903,708 $ 3,557,089 $ 4,297,640 $ 4,297,640 $ Revenue from Use of Money 273,324 344,023 6,000 50,000 50,000 Other Revenue - - 495,000 - -
Total Revenues $ 3,995,050 $ 4,247,731 $ 3,563,089 $ 4,842,640 $ 4,347,640 Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Wastewater Administration $ 2,564,209 $ 2,621,788 $ 2,055,949 $ 2,211,620 $ 2,263,430 Wastewater Treatment 1,186,961 1,430,424 1,569,858 1,714,730 1,748,560 Wastewater Collection 2,233,988 961,112 910,816 1,108,860 1,410,250 Wastewater Capital 52,736 500,850 1,266,673 4,114,830 - Total Expenditures $ 6,037,894 $ 5,514,174 $ 5,803,296 $ 9,150,040 $ 5,422,240 28 138

REVENUE DETAIL

WASTEWATER ENTERPRISE
Fund 530
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
530-000-4402 Sales-Utility Services 3,721,146 $ 3,898,094 $ 3,549,589 $ 4,297,640 $ 4,297,640 $ 530-000-4403 Sales-Reclaimed Water - 5,615 6,000 - -
530-000-4420 Service Connection Fee 580 - 1,500 - -
Subtotal 3,721,726 3,903,708 3,557,089 4,297,640 4,297,640 Revenue from Use of Money & Property
530-000-4651 Interest On Investments 273,324 $ 344,023 $ 6,000 $ 50,000 $ 50,000 $ Subtotal 273,324 344,023 6,000 50,000 50,000
Other Revenue
530-000-4701 Transfers In - $ - $ - $ 495,000 $ - $
Subtotal - - - 495,000 -
Total Revenues $ 4,247,731 3,995,050 $ 3,563,089 $ 4,842,640 $ 4,347,640 $ 29 139

EXPENDITURE DETAIL

WASTEWATER ADMINISTRATION
Fund 530
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5205 General Operating Supplies 92 $ - $ - $ - $ - $
5213 Permits & Fees - - 5,000 5,000 5,000
5390 Insurance-General 101,460 138,648 61,237 146,480 161,140 5450 Bad Debt 26,790 9,000 - - -
Subtotal 128,342 147,648 66,237 151,480 166,140
Internal Services
5510 Depreciation Expense 1,280,934 $ 1,280,636 $ 770,000 $ 770,000 $ 770,000 $ 5550 Administration Fee Allocation 485,340 524,167 550,375 582,360 645,180 5560 Motor Pool 41,752 41,751 41,751 80,200 54,530
Subtotal 1,808,026 1,846,554 1,362,126 1,432,560 1,469,710 *Depreciation is not a funded item.

Debt Service
5720 Interest Expense 229,727 $ 222,704 $ 229,472 $ 208,820 $ 201,700 $ 5730 Debt Repayment-Principal 398,114 404,882 398,114 418,760 425,880 Subtotal 627,841 627,586 627,586 627,580 627,580
Total Expenses $ 2,621,788 2,564,209 $ 2,055,949 $ 2,211,620 $ 2,263,430 $

PERSONNEL SUMMARY
Authorized Classifications:

None
30 140

WASTEWATER COLLECTION SYSTEM
Fund 530
Department 320
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5204 Office Supplies - $ - $ 1,000 $ 1,000 $ 1,000 $
5213 Permits & Fees 1,280,934 4,615 5,000 7,500 7,500
5310 Utilities 56,012 74,759 95,000 82,500 86,630
5311 Maint., Collect Syst. 3,965 10,091 10,000 15,000 15,000 5314 Lift Station Maint 21,983 37,105 35,000 50,000 50,000 5320 Telephone 168 145 2,000 2,000 2,000
5325 Generator Maintenance 12,551 12,257 13,000 15,000 15,000 5330 Alarms 2,709 1,421 3,600 3,000 3,000
5365 Travel, Meetings, Dues 221 - 2,500 2,500 2,500
5367 Training 320 374 4,000 4,000 4,000
5375 Maintenance Agreements 7,701 7,681 10,000 12,000 12,000 5400 Services - Consulting - - 20,000 20,000 20,000
5826 Small Tools & Equipment 2,608 3,134 5,000 10,000 5,000 Subtotal 1,389,173 151,583 206,100 224,500 223,630
Internal Services
5555 Labor Allocation 844,816 $ 809,530 $ 704,716 $ 884,360 $ 1,186,620 $ Subtotal 844,816 809,530 704,716 884,360 1,186,620
Total Expenses $ 2,233,988 $ 961,112 $ 910,816 $ 1,108,860 $ 1,410,250

PERSONNEL SUMMARY
Authorized Classifications:

None
31 141

WASTEWATER TREATMENT FACILITY
Fund 530
Department 330
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 416,509 $ 446,961 $ 459,902 $ 462,220 $ 474,850 Benefits 218,957 275,397 $ 317,958 365,010 387,210
Subtotal 635,466 722,358 777,860 827,230 862,060
Material, Supplies & Services
5205 General Operating Supplies $ 3,048 $ 2,255 $ 2,500 $ 3,000 $ 3,000 5210 Janitorial Supplies 1,014 1,027 1,000 1,000 1,000
5211 Chemicals 1,523 1,526 10,000 5,000 5,000
5213 Permits & Fees 18,973 21,243 25,000 30,000 30,000
5214 Lab Supplies 11,558 14,567 15,000 15,000 15,000
5306 General Maintenance 729 5,986 10,000 10,000 10,000 5310 Utilities 287,226 374,767 325,000 350,000 350,000
5311 Discharge Permit Compliance 290 - 50,000 75,000 75,000 5313 Lab Testing 61,861 56,894 55,000 55,000 55,000
5316 Building Maintenance 290 580 1,000 3,000 3,000
5320 Telephone 1,807 1,162 2,000 2,000 2,000
5325 Generator Maintenance 7,388 7,148 4,500 9,500 8,500 5326 Services - Janitorial 3,180 3,339 3,000 3,000 3,000 5330 Alarms 3,242 4,454 3,000 3,000 3,000
5335 Equipment Repair Maint 119,948 130,602 200,000 225,000 225,000 5361 Site Clean-Up 16,491 19,904 20,000 30,000 30,000
5365 Travel, Meetings, Dues 3,079 2,778 3,500 6,500 6,500 5376 Computer Services & Repair 2,333 26,904 20,000 20,000 20,000 5394 Safety 2,567 1,857 2,000 5,000 5,000
5400 Services - Consulting 2,083 26,898 30,000 30,000 30,000 5440 Services-Miscellaneous 1,405 3,887 5,000 5,000 5,000 5826 Small Tools & Equipment 1,459 287 1,000 1,500 1,500 Subtotal 551,495 708,066 788,500 887,500 886,500
Internal Services
5555 Labor Allocation $ - $ - $ 3,498 $ - $ -
Subtotal - - 3,498 - -
Total Expenses $ 1,186,961 $ 1,430,424 $ 1,569,858 $ 1,714,730 $ 1,748,560

PERSONNEL SUMMARY
Authorized Classifications:

Public Works Superintendent-WW 1.00 1.00 1.00 1.00 1.00 Senior Wastewater Treatment Operator 1.00 1.00 1.00 1.00 1.00 Wastewater Treatment Operator II 2.00 2.00 2.00 2.00 2.00 Total FTE 4.00 4.00 4.00 4.00 4.00
32 142

WASTEWATER CAPITAL PROJECTS
Fund 530
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
6136 Capital Project Reserve Allocation - $ - $ - $ 3,346,110 $ - $ 6180 Wastewater Rate Study - 9,288 40,710 - -
6191 Force Main 42,221 22,645 - - -
6205 Title 22 Engineering Report - - 100,000 100,000 -
6246 WWTP-Shade Structure for Filter/UV - - - 210,000 - 6247 WWTP-Bar Screen Rehab - 12,732 - - -
6274 WWTP Office HVAC Unit 10,515 6,137 - - -
6289 WWTP - Collection System Cleaning & CCTV Phase 1 - 421,012 - - - 6290 WWTP Collection System Cleaning & CCTV Phase 2 - - 600,000 - - 6291 WWTP Water Effects Ratio or Translator Study - 24,319 125,680 67,950 - 6292 WWTP Scum Trough Mixers - - 75,000 100,000 -
6293 Wastewater Master Plan - 4,717 195,283 60,770 -
6303 Parks Pavilions & Restrooms - - 130,000 130,000 -
6313 Bonneville Sewer Line - - - 100,000 -
Total Capital Outlay $ 500,850 52,736 $ 1,266,673 $ 4,114,830 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
TOTAL WASTEWATER ENTERPRISE $ 6,037,894 $ 5,514,174 $ 5,803,296 $ 9,150,040 $ 5,422,240 33 143
34 144

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Shasta Gateway Industrial Park
Program Description:

This program manages the Shasta Gateway Industrial Park to increase the industrial base within the City by recruiting quality development, increasing the tax base, and providing employment opportunities for our community. This program is managed by the City Manager’s office.

Objectives:
 None
Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: Capital Outlay Budget (540-340)
35 145

INDUSTRIAL PARK ENTERPRISE FUND
Council Council
FUND SUMMARY Approved Approved
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year (182,397) $ (135,507) $ Estimated Revenues for Fiscal Year 127,000 127,000
Estimated Expenditures for Fiscal Year (80,110) (83,350) Estimated Funds Available, End of Year (135,507) $ (91,857) $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Other Revenue 76,123 $ 76,423 $ 50,000 $ 127,000 $ 127,000 $ Total Revenues 76,123 $ 76,423 $ 50,000 $ 127,000 $ 127,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Industrial Administration 82,404 $ 81,357 $ 83,562 $ 80,110 $ 83,350 $ Total Expenditures 82,404 $ 81,357 $ 83,562 $ 80,110 $ 83,350 $ 36 146

REVENUE DETAIL

INDUSTRIAL ENTERPRISE
Fund 540
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Other Revenue
540-000-4750 Assessments 76,123 $ 76,423 $ 50,000 $ 77,000 $ 77,000 $ 540-000-4701 Transfers In - - - 50,000 50,000
Total Revenues $ 76,423 76,123 $ 50,000 $ 127,000 $ 127,000 $

EXPENDITURE DETAIL

INDUSTRIAL PARK
Fund 540
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5363 Utilities-Agency Support 583 $ 1,295 $ - $ - $ - $ 5390 Insurance-General 603 601 1,903 680 740
5400 Services - Consulting 555 567 - - -
Subtotal 1,741 2,463 1,903 680 740
Internal Services
5550 Administration Fee Allocation 7,444 $ 8,038 $ 8,440 $ 8,690 $ 9,630 $ Subtotal 7,444 8,038 8,440 8,690 9,630
Debt Service
5720 Interest Expense 28,219 $ 25,856 $ 28,219 $ 20,740 $ 17,980 $ 5730 Debt Repayment-Principal 45,000 45,000 45,000 50,000 55,000 $ Subtotal 73,219 70,856 73,219 70,740 72,980
Total Expenses $ 81,357 82,404 $ 83,562 $ 80,110 $ 83,350 $

PERSONNEL SUMMARY
Authorized Classifications:

None
TOTAL INDUSTRIAL PARK $ 81,357 82,404 $ 83,562 $ 80,110 $ 83,350 $ 37 147
38 148

GENERAL FUND
Council Council
FUND SUMMARY Approved Approved
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 5,398,765 $ 4,388,545 $ Estimated Revenues, for Fiscal Year 10,571,530 11,184,580 Estimated Expenditures, for Fiscal Year (11,581,750) (11,933,110) Estimated Funds Available, End of Year 4,388,545 $ 3,640,015 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Taxes 3,346,481 $ 3,493,954 $ $ 3,044,020 $ 3,444,520 $ 3,483,870 Licenses and Permits 309,688 197,140 201,600 213,500 213,500 Revenue from Other Agencies 1,202,950 1,235,434 1,269,500 1,326,960 1,392,140 Charges for Services 4,670,844 4,965,916 4,834,962 5,332,000 5,840,520 Fines and Forfeitures 1,207,606 9,822 9,250 8,550 8,550 Revenue from Use of Money 231,578 277,358 95,000 170,000 170,000 Other Revenue 35,145 141,059 447,830 76,000 76,000
Total Revenues $ 11,004,292 $ 10,320,683 $ 9,902,162 $ 10,571,530 $ 11,184,580 Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
City Council $ 68,043 $ 80,447 $ 138,570 $ 88,090 $ 89,360 City Manager 738,227 760,685 903,230 864,900 892,690
Customer Services 1,299,083 1,331,609 1,759,008 1,517,890 1,583,970 Finance Services 74,461 107,143 80,500 92,000 92,000
Development Services 743,386 845,696 992,761 802,490 799,550 Building Services 49,515 39,495 53,500 51,500 51,500
Central Services 977,498 1,177,853 1,184,683 1,228,130 1,211,600 Capital Outlay - General Government - 30,453 - 20,000 - Capital Outlay - Public Ways & Facilities 2,050 56,428 8,000 9,000 3,000 Animal Control 326,266 368,646 449,279 418,100 437,690
Parks 381,928 361,637 477,110 458,180 499,670
Public Safety Services 3,715,095 4,384,171 4,531,059 4,715,500 4,949,750 Public Services 140,555 160,823 293,994 302,670 309,250 Personnel & Labor Relations 716,592 805,368 849,802 1,013,300 1,013,080 Total Expenditures $ 9,232,699 $ 10,510,454 $ 11,721,496 $ 11,581,750 $ 11,933,110 39 149

REVENUE DETAIL

GENERAL FUND
Fund 110
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Taxes
110-000-4101 Prop. Tax Secured - Current 972,625 $ 1,000,374 $ 870,000 $ $ 1,061,290 $ 1,082,520 110-000-4102 Prop Tax Unsecured-Curr 28,874 30,299 35,000 30,910 31,520 110-000-4104 Prior Year Tax-Unsecured 594 609 1,020 620 630 110-000-4105 Prop. Tax-Supplemental 41,899 40,318 45,000 42,000 45,000 110-000-4106 Property Tax - Post Rda Dissolution 498,031 559,323 320,000 550,000 550,000 110-000-4109 ERAF Backfill 38,241 - - - -
110-000-4115 Documentary Transfer Tax 24,127 26,366 22,000 25,000 25,000 110-000-4120 Sales Tax 757,833 876,692 725,000 725,000 739,500 110-000-4125 Transient Occupancy Tax 33,970 42,678 40,000 35,000 35,000 110-000-4130 Franchise Tax 234,258 218,262 271,000 255,200 255,200 110-000-4160 Special Business Tax - - - - -
110-000-4161 Spec Bus Tax - Retail 405,747 396,522 350,000 425,000 425,000 110-000-4162 Spec Bus Tax - Cultivation 265,561 258,807 320,000 250,000 250,000 110-000-4163 Spec Bus Tax - Manufacturing 42,402 42,445 43,000 43,000 43,000 110-000-4166 Spec Bus Tax - Retail Pen/Int 2,320 1,259 2,000 1,500 1,500 Subtotal 3,346,481 3,493,954 3,044,020 3,444,520 3,483,870 Licenses and Permits
110-000-4210 Business License $ 29,681 $ 26,696 $ 34,000 $ 30,000 $ 30,000 110-000-4220 Dog License 4,129 4,752 3,600 4,500 4,500
110-000-4230 Building Permit 173,956 86,175 100,000 100,000 100,000 110-000-4231 Planning/Environmental Review Permit Fee 37,671 13,376 14,000 14,000 14,000 110-000-4235 Cannabis Permit & Regulatory Fees 64,251 66,142 50,000 65,000 65,000 Subtotal 309,688 197,140 201,600 213,500 213,500
Revenues from Other Agencies
110-000-4310 Home Owners Exemption $ 23,607 $ 6,354 $ 7,500 $ 7,500 $ 7,500 110-000-4320 Motor Vehicle In Lieu 1,151,412 1,229,080 1,250,000 1,319,460 1,384,640 110-000-4346 State Grant-SB2 12,901 - 12,000 - -
110-000-4370 State Grant 15,030 - - - -
Subtotal 1,202,950 1,235,434 1,269,500 1,326,960 1,392,140 Charges for Services
110-000-4430 Service Charge-Connection $ 7,100 $ 7,735 $ 10,000 $ 8,000 $ 8,000 110-000-4431 Restoration Of Service 16,220 17,200 15,000 17,000 17,000 110-000-4432 Field Notice Fee 80,742 86,730 80,000 85,000 85,000 110-000-4434 Return Check Fee 390 255 1,500 300 300
110-000-4445 Building Inspection Fee 101 59 - - -
110-000-4446 Inspection Fee-Public Works 5 - 1,000 - -
110-000-4447 Misc. Employee Services Transfer - - 50,000 - - 110-000-4448 General Plan Maintenance Fee 36,013 11,595 12,000 12,000 12,000 110-000-4449 Information Technology Fee 34,426 11,271 12,000 12,000 12,000 110-000-4460 Park User Fee 1,700 3,382 3,000 4,000 4,000 110-000-4465 Animal Cont.-Redemption/Board 2,277 1,415 1,700 1,700 1,700 110-000-4466 Animal Cont.-Miscellaneous 3,006 3,105 3,000 3,000 3,000 110-000-4480 Cost Trans. In - Admin. 4,019,924 4,341,518 4,558,595 4,695,350 5,201,800 110-000-4485 Cost Recovery 468,940 481,652 87,167 493,650 495,720 Subtotal 4,670,844 4,965,916 4,834,962 5,332,000 5,840,520 40 150
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Fines and Forfeitures
110-000-4510 Vehicle Code Fines $ 1,204,751 $ 6,051 $ 5,000 $ 5,000 $ 5,000 110-000-4511 Parking Citations 49 - 1,500 50 50
110-000-4520 Court Fines 1,059 1,400 2,500 1,500 1,500
110-000-4530 Citation-Animal Control 1,748 2,371 250 2,000 2,000 Subtotal 1,207,606 9,822 9,250 8,550 8,550
Revenue from Use of Money & Property
110-000-4651 Interest On Investments $ 182,588 $ 225,433 $ 55,000 $ 125,000 $ 125,000 110-000-4657 Principal - Recapture - - - - -
110-000-4760 Rental Income 48,990 51,925 40,000 45,000 45,000 Subtotal 231,578 277,358 95,000 170,000 170,000
Other Revenue
110-000-4701 Transfers In $ 4,600 $ 1,000 $ 427,830 $ - $ - 110-000-4710 Miscellaneous Revenue 30,545 20,996 10,000 20,000 20,000 110-000-4755 Nuisance Abatement Collection - 10,988 10,000 - - 110-000-4780 Insurance Dividend-Liability 108,074 - - 56,000 56,000 Subtotal 35,145 141,059 447,830 76,000 76,000
Total Revenues $ 11,004,292 $ 10,320,683 $ 9,902,162 $ 10,571,530 $ 11,184,580 41 151
42 152

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
City Council
Program Description:

The City Council (110-101) provides elected authority, leadership and direction to the City programs. The Council has a number of official responsibilities including setting City policy, establishing City-wide goals and objectives, providing a link to City government for citizens and business, meeting with and lobbying other government agencies and business groups and supervising the City Manager and City Attorney. The Mayor and Council also appoint and serve as liaisons to the many City and County boards and commissions. Among its many responsibilities are the adoption and execution of a balanced operating and capital budget and the analysis of community problems and issues. The Council holds regular meetings each month to conduct the business of the City and to hear from Shasta Lake citizens.

Objectives:
 To supervise development and implementation of an operating budget for Fiscal Years 2026-2027 and 2027-2028.  To analyze and address community problems and issues.  Collaborate effectively to ensure public safety security for all and improve overall livability.  To ensure safe, cost-effective and sustainable public services, facilities and utilities to meet the immediate and future needs of Shasta Lake.
 To provide high quality and effective city service and governance in a transparent, accessible and fiscally responsible manner.

Budget Impacts:
 Personnel: 5 Council Members
 Operations and Maintenance: No significant change
 Capital Outlay: None

43 153

EXPENDITURE DETAIL

CITY COUNCIL
Fund 110
Department 101
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 18,000 $ 39,425 $ 57,000 $ 57,000 $ 57,000
Benefits 38,298 30,872 69,570 23,090 24,360
Subtotal 56,298 70,297 126,570 80,090 81,360
Materials Supplies & Services
5205 General Operating Supplies $ 2,077 $ 386 $ 2,000 $ - $ - 5365 Travel, Meetings, Dues 9,669 9,764 10,000 8,000 8,000 Subtotal 11,746 10,150 12,000 8,000 8,000
City Council $ 68,043 $ 80,447 $ 138,570 $ 88,090 $ 89,360

PERSONNEL SUMMARY
Authorized Classifications:

None
44 154

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
City Manager
Program Description:

The City Manager’s (110-102) function is to serve the City Council and Community as the City’s Chief Executive Officer.

The City Manager provides general oversight and direction to the City as a whole both in terms of planning for the City’s long-term financial and organizational health and managing the day-to-day operation of one of Shasta Lake’s largest employers. The City Manager is responsible for implementing and communicating to all employees the City Council’s goals and policies and managing the organization consistent with the policies of the City Council. The Manager develops and implements an approved fiscal plan based on City Council adopted policies to allocate resources for coordinated program implementation. The City Manager’s office also houses the City Clerk.

The City Clerk serves as Clerk of the Council, as well as Secretary for the Public Financing Agency, and Housing Authority. The City’s Clerk maintains City records; compiles agendas; handles legal advertising and gives notice of public hearings/meetings; prepares minutes of City Council and various boards and commissions; processes and maintains record of official documents. The City Clerk serves as Notary Public and is the Filing Officer for Campaign Disclosure Forms and Statements of Economic Interest. Helps coordinate Municipal Elections, and provides administrative support to the City Council, City Manager, and Department Heads.

Objectives:
 To assist and support City Council in implementing major goals and objectives through coordination and management of staff services.
 To deliver high quality and effective delivery of the full spectrum of city service and governance in a transparent, accessible and fiscally responsible manner.
 To prepare agenda packets and record/maintain proceeding of Council/Board meetings. Ensure that all meetings and actions are published or posted within proper time limits.  To continue document imaging of City central file records and coordinate staff instruction.

Budget Impacts:
 Personnel: 3.5 FTE / 1 PTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-109)
45 155

CITY MANAGER
Fund 110
Department 102
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 527,842 $ 532,027 $ 533,324 $ 555,750 $ 564,640 Benefits 190,126 210,438 333,906 290,650 309,550
Subtotal 717,968 742,465 867,230 846,400 874,190
Material, Supplies & Services
5204 Office Supplies $ 24 $ 194 $ - $ 500 $ 500
5205 General Operating Supplies 2,159 491 2,500 500 500 5365 Travel, Meetings, Dues 7,497 9,566 10,000 6,000 6,000 5367 Training 6,834 3,981 5,000 5,000 5,000
5368 Advertisement 3,745 - 2,500 500 500
5400 Services - Consulting - - 8,000 - -
5421 Services - Election Expense - 3,988 8,000 6,000 6,000 Subtotal 20,260 18,220 36,000 18,500 18,500
City Manager $ 738,227 $ 760,685 $ 903,230 $ 864,900 $ 892,690

PERSONNEL SUMMARY
Authorized Classifications:

City Manager 1.00 1.00 1.00 1.00 1.00
Comm. & Economic Dev. Manager - 1.00 1.00 1.00 1.00
City Clerk/Permit Center Manager 0.50 0.50 0.50 0.50 0.50 Executive Assistant 1.00 1.00 1.00 1.00 1.00
Retired annuitant - Fuel Reduction 1.00 0.50 0.50 0.50 0.50 Total FTE 3.50 4.00 4.00 4.00 4.00
46 156

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Finance and Customer Service
Program Description:

The Customer Service and Finance Department (110-103 & 110-104) is a key support department providing services directly to the public and to all other departments and funds in the City of Shasta Lake. Like no other department, Finance serves and interacts with every fund and department, often down to the employee level. Finance is responsible for recording and reporting all financial transactions for the City, providing accurate annual statements, budgeting, accounting, payroll and benefit processing, performing internal auditing, internal service cost tracking, insurance coverage and handling of insurance claims, information technology, and human resources. Enterprise funds also benefit from utility billing and collection activities. The Department monitors revenues and expenditures as approved by the City Council. The Finance Department assists in the preparation of special reports and projects as may be required by the City Manager. Finance provides expertise to all City departments in recruiting and retaining a diverse workforce that is committed to providing quality service to our community. Through policy direction and training efforts, Finance helps reduce the risk of employment-related legal claims and work-related injuries. Finance is also responsible for a wide spectrum of information technology devices, computers/servers, telephones, and other IT project management.

The City currently contracts out for technical support, data backup, security, and software updates.

The Department also serves as the primary receptionist/front counter for all of City Hall. The Customer Service front counter is the point of contact with the public for most administrative needs, utility billing payments and information, licensing, tax collections, and general information. Customer Service provides a variety of services for the City’s water, electric, wastewater, and solid waste program customers. In fulfilling these services, the department is responsible for the timely and accurate reading of both water and electric meters. The repair and maintenance of the remote metering system, which includes electric and water meter wiring, shark-fin programming and deployment, monitoring for potential water leaks, power quality and outages through the Tantalus Network and responding appropriately to the situation. Dispatching field personnel to repair, initiate or terminate services; preparation, distribution and the collection of monthly utility bills; administering and collecting customer deposits; prompt response to customer inquiries and requests; resolving customer disputes; and pursuing delinquent accounts. Additionally, the Department handles all incoming cash to the City from both external and internal sources including property taxes, animal control fees, building and use permits and other miscellaneous revenues.

Objectives:
 Coordinate the receipt of utility payments for City services and other miscellaneous charges and revenues.  Provide excellent customer service to the public.
 Ensure all employees receive an annual performance evaluation.  Comply with Governmental Accounting Standards board policies.  Ensure annual financial audit and biennial and mid-year budgets are completed timely.

Budget Impacts:
 Personnel: 8.75 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-109)
47 157

CUSTOMER SERVICE
Fund 110
Department 103
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 712,395 $ 747,624 $ 802,672 $ 771,230 $ 796,970 Benefits 338,436 301,201 649,336 438,660 479,000
Subtotal 1,050,831 1,048,825 1,452,008 1,209,890 1,275,970 Material, Supplies & Services
5204 Office Supplies $ 39 $ 180 $ - $ - $ -
5205 General Operating Supplies 55 483 2,000 1,000 1,000 5207 Postage 48,558 54,675 40,000 65,000 65,000
5208 Services - Utility Billing 45,847 54,943 36,000 55,000 55,000 5365 Travel, Meetings, Dues 2,472 5,674 8,000 5,000 5,000 5367 Training 1,197 890 4,000 1,000 1,000
5394 Safety 644 918 2,000 1,000 1,000
5440 Services-Miscellaneous 149,439 165,022 215,000 180,000 180,000 Subtotal 248,251 282,784 307,000 308,000 308,000
Customer Service $ 1,299,083 $ 1,331,609 $ 1,759,008 $ 1,517,890 $ 1,583,970

PERSONNEL SUMMARY
Authorized Classifications:

Finance Director 1.00 1.00 1.00 0.75 0.75
Senior Accountant - - - 1.00 1.00
Finance & Customer Service Manager 1.00 1.00 0.75 - -
Utility Billing & Customer Service Super. - 1.00 1.00 1.00 1.00 Accounting Technician 3.00 3.00 3.00 3.00 3.00
Account Clerk II 2.00 2.00 2.00 2.00 2.00
Meter Reader/Warehouse 1.00 1.00 1.00 1.00 1.00
Total FTE 8.00 9.00 8.75 8.75 8.75
48 158

FINANCE SERVICES
Fund 110
Department 104
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5204 Office Supplies $ 1,253 $ 24 $ - $ - $ -
5205 General Operating Supplies 58 1,024 3,000 1,000 1,000 5324 Services - Auditing 50,445 74,479 55,000 62,000 62,000 5365 Travel, Meetings, Dues 9,814 8,348 8,000 8,000 8,000 5367 Training 8,091 12,694 4,500 10,000 10,000
5400 Services - Consulting 4,800 10,575 10,000 11,000 11,000 Subtotal 74,461 107,143 80,500 92,000 92,000
Finance Services $ 74,461 $ 107,143 $ 80,500 $ 92,000 $ 92,000

PERSONNEL SUMMARY
Authorized Classifications:

None - - -
49 159
50 160

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Development Services Department
Building, Planning, and Code Enforcement
Program Description:

Development Services (110-410) is responsible for current and long-range planning in the City. The Department reviews land use proposals (e.g., administrative and use permits, parcel and subdivision maps, property line adjustments, variances, design review applications, etc.) and ensures compliance with federal, state and local regulations, including the City's General Plan, Zoning Code, California Subdivision Map Act, California Environmental Quality Act and National Environmental Policy Act. The Division provides direction and leadership in implementing the goals, objectives, and policies of the City as adopted by the City Council.

Building provides enforcement of minimum standards to safeguard life, health, property and public welfare by regulating design, construction, quality of materials, use and occupancy of all structures within the City, and strives to implement these standards in a fair and consistent manner in compliance with federal, state and local regulations. The Department is responsible for Code Enforcement and the abatement of dangerous buildings, site conditions, and accumulations of junk and debris on private property.

Objectives:
 Provide professional land use planning services to the City Council and Planning Commission for discretionary project proposals, project environmental clearance (CEQA/NEPA), long range planning programs, and special projects.
 Provide additional staff support for Electric, Economic Development, Grant Administration, Building Division and Code Enforcement functions.
 Provide communication and direction regarding Permit Submittal Requirements.  To ensure that construction meets all requirements of the California Building Code and related state and local codes.  To keep accurate records of all building inspections.  To provide quality and timely plan checks for all new construction.  To accurately communicate building code requirements to property owners, tenants, applicants, engineers, etc.  To complete the abatement of substandard buildings, both commercial and residential.

Budget Impacts:
 Personnel: 4.5 FTE / 1 PTE (partial year), then 4.5 FTE / 0 PTE  Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-109)
51 161

DEVELOPMENT SERVICES
Fund 110
Department 410
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 479,364 $ 534,188 $ 558,578 $ 462,110 $ 438,110 Benefits 218,590 239,129 341,683 280,880 300,940
Subtotal 697,954 773,316 900,261 742,990 739,050
Material, Supplies & Services
5204 Office Supplies $ 452 $ 437 $ 2,000 $ 1,000 $ 1,000 5205 General Operating Supplies 1,378 4,288 3,000 2,000 2,000 5365 Travel, Meetings, Dues 799 4,592 5,000 5,000 5,000 5367 Training 4,535 360 5,000 5,000 5,000
5368 Advertisement 1,690 - 2,500 1,500 2,500
5400 Services - Consulting 10,877 35,988 45,000 15,000 15,000 5405 Services - Consulting Regulation 25,700 26,715 30,000 30,000 30,000 Subtotal 45,432 72,380 92,500 59,500 60,500
Development Services $ 743,386 $ 845,696 $ 992,761 $ 802,490 $ 799,550

PERSONNEL SUMMARY
Authorized Classifications:

Senior Planner 1.00 1.00 1.00 1.00 1.00
City Clerk/Permit Center Manager 0.50 0.50 0.50 0.50 0.50 Retired Annuitant - Planning Manager 0.50 0.50 0.50 0.25 - Total FTE 2.00 2.00 2.00 1.75 1.50
52 162

BUILDING SERVICES
Fund 110
Department 630
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5205 General Operating Supplies $ 643 $ 1,550 $ 4,000 $ 4,000 $ 4,000 5303 Building Abatement 13,584 24,922 35,000 25,000 25,000 5365 Travel, Meetings, Dues 5,801 3,355 2,500 2,500 2,500 5367 Training 4,033 7,320 7,000 5,000 5,000
5400 Services - Consulting 25,453 2,349 5,000 15,000 15,000 Subtotal 49,515 39,495 53,500 51,500 51,500
Building Services $ 49,515 $ 39,495 $ 53,500 $ 51,500 $ 51,500

PERSONNEL SUMMARY
Authorized Classifications:

Development Services Technician I-II-III 1.00 1.00 1.00 1.00 1.00 Building Official 1.00 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Total FTE 3.00 3.00 3.00 3.00 3.00
53 163
54 164

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Central Services
Program Description:

This program includes a number of the expenditures that cover general programs of the government. The operating costs for City Hall, Community Center, City Attorney, and general overhead expenses are examples. Program expenditures may be requisitioned by several sources, but must be approved by the City Manager prior to completion.

The program is administered and monitored by the Finance Department and City Manager Department.

Objectives:
 To operate and maintain the City’s website and ensure the availability of public information.  To provide for participation in community promotions that encourages tourism and visitor activities.  Coordinate with service clubs to ensure successful community events.  To provide general overhead for shared City costs.

Budget Impacts:
 Personnel: Not applicable
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-109)
55 165

CENTRAL SERVICES
Fund 110
Department 108
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5204 Office Supplies $ 3,460 $ 4,860 $ 8,000 $ 4,000 $ 4,000 5205 General Operating Supplies 11,544 10,240 12,500 10,000 10,000 5207 Postage 6,117 3,479 6,000 5,000 5,000
5210 Janitorial Supplies 1,433 36 4,200 - -
5280 Lifeline - Water - 16,182 25,000 32,500 32,500
5281 Lifeline - Wastewater - 61,231 85,000 85,000 85,000 5300 Miscellaneous Expense 200 96,001 - - -
5306 General Maintenance 419 164 5,000 - -
5307 Utilities-Visitors Center 8,846 12,475 8,500 11,000 11,000 5308 Utilities-Community Center 15,136 17,618 12,000 17,000 17,000 5310 Utilities 24,152 24,928 20,000 25,000 25,000
5315 Public Info Program 9,498 6,754 10,000 8,000 8,000 5316 Building Maintenance 6,297 10,635 6,000 12,500 12,500 5317 Business Improvement Incentive Program 2,500 - 5,000 5,000 5,000 5319 Services - Legal 53,500 57,702 65,000 65,000 65,000 5320 Telephone 33,617 32,024 40,000 35,000 35,000
5324 Services - Internet 3,601 10,680 3,000 12,000 12,000 5326 Services - Janitorial 13,824 15,310 13,000 15,000 15,000 5327 Services - Visitors Ctr Janitorial 2,640 2,845 3,000 3,000 3,000 5328 Janitorial-Community Center 8,398 10,414 6,500 7,000 7,000 5330 Alarms 3,525 3,572 5,000 5,000 5,000
5337 Bldg Maint-Visitors Ctr 4,963 2,685 2,500 2,500 2,500 5338 Bldg Maint-Community Ctr 8,021 6,056 7,500 5,000 5,000 5339 Bldg Maint-Council Chambers 78 997 200 200 200
5361 Public Promotions 14,000 12,300 12,000 12,000 12,000 5363 Promotions-Other Agencies 41,800 39,693 50,000 45,000 45,000 5364 Promotions-Shasta EDC 25,190 29,770 27,500 27,500 27,500 5365 Travel, Meetings, Dues 1,236 8,262 10,000 6,000 6,000 5368 Advertisement 135 1,878 1,000 1,000 1,000
5375 Maintenance Agreements 223,706 207,974 240,000 230,000 230,000 5376 Computer Hardware & Repair 37,172 44,690 50,000 40,000 40,000 5390 Insurance-General 152,320 155,448 110,000 168,080 184,880 5394 Safety 1,913 1,652 1,200 1,000 1,000
5400 Services - Consulting 4,407 4,536 50,000 30,000 20,000 5440 Services-Miscellaneous 60,646 59,920 60,000 68,000 70,000 5442 SLFPD-Fire Prevention Officer 11,555 23,110 23,110 23,110 23,110 5450 Bad Debt 7,441 16,582 5,500 - -
5560 Motor Pool 42,416 42,414 42,414 81,470 55,390
5825 Equipment Rental Fees 7,630 7,730 7,500 7,500 7,500 5826 Small Tools & Equipment 621 - 1,500 500 500
6203 Fuel Reduction Projects 8,681 2,351 10,000 10,000 10,000 Subtotal 862,639 1,065,200 1,054,624 1,115,860 1,098,580 Debt Service
5720 Interest Expense $ 77,394 $ 74,653 $ 75,855 $ 72,150 $ 70,850 5730 Debt Repayment-Principal 37,000 38,000 37,000 40,000 42,000 Subtotal 114,394 112,653 112,855 112,150 112,850
Internal Service Charge
5555 Labor Allocation $ 466 $ - $ 17,204 $ 120 $ 170
Subtotal 466 - 17,204 120 170
Central Services $ 977,498 $ 1,177,853 $ 1,184,683 $ 1,228,130 $ 1,211,600

PERSONNEL SUMMARY
Authorized Classifications:

None. - - - - -
56 166

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
General Fund – Capital Outlay Projects
Program Description:

This program contains all capital outlay projects proposed for General Fund functions. In addition, special projects by their nature, objective or funding, warrant specific notice are also included in this account. The purpose for creating a special account is to ensure that the proposed expenditures are clearly identifiable and to provide a mechanism to ensure that there is performance accountability.

Objectives:
 Complete General Plan Update and Technical Studies.
 Complete the American Rescue Plan Act (ARPA) identified projects for support for outside agencies and parks capital projects.
 Dedicate General Fund dollars towards street rehabilitation.

Budget Impacts:
 Personnel: Not applicable
 Operation and Maintenance: Not applicable
 Capital Outlay: See Capital Outlay Budget (110-109 & 110-340) 57 167

CAPITAL PROJECTS - GENERAL GOVERNMENT
Fund 110
Department 109
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
6210 Camera System Projects $ - $ 30,453 $ - $ - $ -
6307 Skatepark Landscape - - - 20,000 -
Total Capital Outlay $ - $ 30,453 $ - $ 20,000 $ -

PERSONNEL SUMMARY
Authorized Classifications:

None

CAPITAL PROJECTS - PUBLIC WAYS & FACILITIES
Fund 110
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
5811 Gasb 45 Actuarial Valuation $ 2,050 $ 10,750 $ 8,000 $ 9,000 $ 3,000 6168 Land - 45,678 - - -
Total Capital Outlay $ 2,050 $ 56,428 $ 8,000 $ 9,000 $ 3,000 *Capital project rollovers.

PERSONNEL SUMMARY
Authorized Classifications:

None
58 168

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Animal Control
Program Description:

The Animal Control Department carries out the California Health and Safety agenda for the public’s health and animal welfare being. The Department is responsible for collecting stray animals, enforcing the City’s Animal Control Ordinance, and ensuring animals are licensed and have requisite inoculations. Animal Control coordinates rabies clinics and spaying and neutering of animals. Additionally, the Department is responsible for issuing nuisance citations to local citizenry who do not abide by the City’s ordinance in support of neighborly pet ownership.

Objectives:
 Provide animal control and shelter service consistent with the State’s regulations and the City’s desired level of service.
 Continue to enforce, educate, and issue citations on the cities and state’s animal control laws, as well as parking citations.
 Coordinate with animal support groups for the placement of unwanted animals.  Continue to provide low cost rabies clinic’s to the public.  Provide routine patrols and enforcement of City ordinances.  Maintain City trash abatement program and various other assigned tasks using community service workers.

Budget Impacts:
 Personnel: 3 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-109 & 110-340) 59 169

ANIMAL CONTROL SERVICES
Fund 110
Department 210
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 204,018 $ 220,254 $ 201,379 $ 207,290 $ 213,500 Benefits 82,443 92,836 192,700 153,710 166,510
Subtotal 286,461 313,090 394,079 361,000 380,010
Material, Supplies & Services
5204 Office Supplies $ 894 $ 1,136 $ 1,300 $ 1,300 $ 1,300 5205 General Operating Supplies 12,552 15,182 16,500 16,500 16,500 5310 Utilities 10,016 14,150 11,500 11,500 12,080
5315 Public Info Program 293 - 1,500 - -
5316 Building Maintenance 2,100 12,332 4,000 10,000 10,000 5320 Telephone 4,218 3,267 4,000 4,000 4,000
5330 Alarms 474 616 600 600 600
5365 Travel, Meetings, Dues 450 1,252 5,000 5,000 5,000 5394 Safety 1,942 1,820 1,800 1,800 1,800
5400 Services - Consulting 4,800 2,400 5,000 2,400 2,400 5440 Services-Miscellaneous 2,065 3,402 4,000 4,000 4,000 Subtotal 39,804 55,557 55,200 57,100 57,680
Animal Control Services $ 326,266 $ 368,646 $ 449,279 $ 418,100 $ 437,690

PERSONNEL SUMMARY
Authorized Classifications:

Animal Control Officer Supervisor 1.00 1.00 1.00 1.00 1.00 Animal Control Officer 2.00 2.00 2.00 1.00 1.00
Shelter Coordinator - - - 1.00 1.00
Total FTE 3.00 3.00 3.00 3.00 3.00
60 170

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Park/Recreation Department
Program Description:

The Park/Recreation Department is responsible for the maintenance of all City park facilities, which include approximately forty-four acres of park grounds, tennis courts, Senior Community Center and City Hall. Recreation services include the administering summer programs. In partnership with the Gateway Unified School District, and the Shasta Lake Garden Project, the Park Department works to help beautify the City.

Objectives:
 Actively explore funding for park playground equipment replacement.  Actively explore funding to update park master plan.
 Work with Parks and Recreation Commission to complete the American Rescue Plan Act (ARPA) identified projects for support for parks capital projects, and any other identified parks needs.  Complete Per Capita Improvements in Bizz Johnson and Wynne Price Parks.

Budget Impacts:
 Personnel: 2 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (110-510)
61 171

PARK / RECREATION SERVICES
Fund 110
Department 510
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 97,939 $ 104,469 $ 113,166 $ 116,560 $ 120,030 Benefits 47,161 52,977 119,248 99,360 107,810
Subtotal 145,101 157,447 232,414 215,920 227,840
Material, Supplies & Services
5205 General Operating Supplies $ 4,905 $ 2,159 $ 4,000 $ 4,000 $ 4,000 5306 General Maintenance 52,391 13,576 30,000 30,000 30,000 5310 Utilities 80,006 119,080 80,000 103,380 108,550
5317 Summer Camp Contract 13,381 8,094 10,000 30,000 30,000 5318 Redding Recreation Program - 153 5,000 - -
5320 Telephone 10 - 500 500 500
5350 Portable Toilet Rental 86 23 1,500 1,500 1,500
6204 Bathroom Pumping 2,525 2,884 3,000 1,500 1,500
6226 Parks Surveillance Project 2,670 - - - -
Subtotal 155,973 145,968 134,000 170,880 176,050
Internal Service Charges
5555 Labor Allocation $ 80,854 $ 58,222 $ 110,696 $ 71,380 $ 95,780 Subtotal 80,854 58,222 110,696 71,380 95,780
Park Services $ 381,928 $ 361,637 $ 477,110 $ 458,180 $ 499,670

PERSONNEL SUMMARY
Authorized Classifications:

Parks Maintenance Worker 2.00 2.00 2.00 2.00 2.00
Total FTE 2.00 2.00 2.00 2.00 2.00

PERSONNEL SUMMARY
Authorized Classifications:

None
62 172

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Public Safety Services
Program Description:

The Contract services agreement between the City of Shasta Lake and the Shasta County Sheriff’s Offices is a year-toyear agreement. The partnership encompasses law enforcement personnel, equipment, services which include traffic enforcement. The alliance with the community, staff, and the volunteer patrol has enculturated the members providing better community services. This Contract is overseen by the City Manager Department.

Objectives:
 To provide fair and ethical law enforcement services to this community. This has been continually provided through training and education of the patrol staff and law enforcement attendance at numerous community meetings so we can better serve the City of Shasta Lake.  To provide traffic enforcement services in order to reduce DUI’s, traffic injuries and related deaths. DUI checkpoints, saturated enforcement, radar units and a children’s bicycle rodeo program will accomplish this. In addition supplements P.O.S.T. traffic training will be provided to field personnel.  To organize and assist with quality of life issues in the City.  To organize, supervise, and maintain a Citizens Volunteer Patrol (CVP).

Budget Impacts:
 Personnel: N/A
 Operation and Maintenance: Services are contracted with Shasta County  Capital Outlay: See Capital Outlay Budget (110-109)
63 173

PUBLIC SAFETY SERVICES
Fund 110
Department 213
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials Supplies & Services
5210 Janitorial Supplies 2,831 $ 3,511 $ 2,500 $ $ 3,000 $ 3,000 5310 Utilities 24,066 34,735 25,000 30,000 30,000
5316 Building Maintenance 6,505 25,155 15,000 15,000 15,000 5323 Police Services 3,456,235 4,079,774 4,261,059 4,625,000 4,861,250 5325 Generator Maintenance 2,523 6,516 3,500 4,500 4,500 5326 Services - Janitorial 11,690 12,096 12,000 12,000 12,000 5396 Citizens Patrol Expense 1,970 2,012 2,000 2,000 2,000 5440 Services-Miscellaneous 9,275 10,371 10,000 10,000 10,000 5560 Motor Pool 200,000 200,000 200,000 - -
6217 Sheriff's Dept Bearcat - - - - -
6294 Bomb Robot - 10,000 - - -
6308 Flock Cameras - - - 14,000 12,000
Subtotal 3,715,095 4,384,171 4,531,059 4,715,500 4,949,750 Public Safety $ 3,715,095 $ 4,384,171 $ 4,531,059 $ 4,715,500 $ 4,949,750

PERSONNEL SUMMARY
Authorized Classifications:

None
64 174

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Public Services
Program Description:

Under the direction of the City Engineer, the Public Services program is dedicated to the efficient design, construction, operation, and maintenance of public works systems and programs that protect and enhance the quality of life of the citizens of Shasta Lake.

Objectives:
 Administer the design, construction and maintenance of all Public Works and capital improvement projects.  Oversee planning and implementation of infrastructure improvements.  Publish Capital Improvement Program on an annual basis.

Budget Impacts:

 Personnel: N/A
 Operation and Maintenance: No Significant Change
 Capital Outlay: See Capital Outlay Budget (110-340)
65 175

PUBLIC SERVICES
Fund 110
Department 314
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 101,074 $ 115,306 $ 202,966 $ 167,510 $ 182,730 Benefits 37,010 38,601 76,028 52,360 56,520
Subtotal 138,083 153,907 278,994 219,870 239,250
Material, Supplies & Services
5204 Office Supplies $ 11 $ 126 $ 500 $ 500 $ 500
5365 Travel, Meetings, Dues 787 514 1,000 1,000 1,000
5367 Training 1,674 5,480 3,500 3,500 3,500
5400 Services - Consulting - 796 10,000 15,000 15,000
Subtotal 2,472 6,916 15,000 20,000 20,000
Intra-Government Transfer
5555 Labor Allocation $ - $ - $ - $ - $ -
5902 Transfer Out - - - 62,800 50,000
Total - - - 62,800 50,000
Public Services $ 140,555 $ 160,823 $ 293,994 $ 302,670 $ 309,250

PERSONNEL SUMMARY
Authorized Classifications:

Public Works Director/Engineer 0.25 0.25 0.25 0.25 0.25 Associate Civil Engineer 0.25 0.25 0.25 - -
Assistant Engineer - - - 0.25 0.25
GIS Program Coordinator 0.25 0.25 0.25 0.25 0.25
Retired Annuitant - City Engineer 0.25 0.25 0.25 0.25 0.25 Total FTE 1.00 1.00 1.00 1.00 1.00
66 176

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Personnel & Labor Relations
Program Description:

The City’s Personnel and Labor Relations program was formed to capture and monitor on-going personnel related expenses in the City’s General Fund. Line items included in this department are employee training, advertising employment opportunities, retired employee medical contributions, and maintenance of personnel related procedures and laws. The program is managed by the Finance Department.

The goal of the program is not only to recruit talented individuals to join our team but also foster a culture and competitive pay to retain our existing employees.

Objectives:
 To capture and monitor non-payroll employee related expenses.  To provide five days of general management training courses for all department heads and supervisors.  To update personnel policies and maintain policies annually.  Work closely with Labor Unions to ensure compliance with MOU.  Work closely with Management to continue to ensure employees are receiving training and/or advancement opportunities.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant changes
 Capital Outlay: See Capital Outlay Budget (110-109)
67 177

PERSONNEL & LABOR RELATIONS
Fund 110
Department 115
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries - $ $ - $ - $ - $ -
Benefits 75,737 167,780 159,209 334,630 336,530
Subtotal 75,737 167,780 159,209 334,630 336,530
Material, Supplies & Services
5205 General Operating Supplies $ - $ 73 $ - $ 100 $ 100 5365 Travel, Meetings, Dues 1,275 - 500 500 500
5367 Training 577 220 7,500 7,500 7,500
5368 Advertisement 1,034 - 5,000 - -
5400 Services - Consulting - - 5,000 - -
5440 Services-Miscellaneous 2,200 5,213 7,500 7,500 7,500 5720 Interest Expense 235,769 222,081 275,093 243,070 230,950 5730 Debt Repayment-Principal 400,000 410,000 390,000 420,000 430,000 Subtotal 640,855 637,587 690,593 678,670 676,550
Personnel & Labor Relations $ 716,592 $ 805,368 $ 849,802 $ 1,013,300 $ 1,013,080

PERSONNEL SUMMARY
Authorized Classifications:

None - - - - -
TOTAL GENERAL FUND $ 9,230,649 $ 10,454,026 $ 11,713,496 $ 11,572,750 $ 11,930,110 68 178

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Wastewater Reclamation Facilities
Assessment District
Program Description:

This fund accounts for the debt service requirements to retire an assessment on September 2, 1996, to finance the expansion of the Wastewater Treatment Plant. The original issue of $5,645,500 consists of two components – Series A and Series B. The Series A component has principal payments ranging from $138,000 to $146,000, with interest payments of 4.5%. The Series B component has principal payments of $17,500 to $18,000, also with interest payments of 4.5%. The first payment began on September 2, 1995, and will mature on September 2, 2034. The repayment of this debt is accomplished through assessments against properties benefiting from the improvement.

Budget Impacts:
 Personnel: N/A
 Operation and Maintenance: Annual debt and interest payments.  Capital Outlay: N/A
69 179

WASTEWATER TREATMENT DEBT SERVICE
Council Council
FUND SUMMARY Approved Approved
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 1,942,633 $ 1,954,703 $ Estimated Revenues, for Fiscal Year 250,000 250,000
Estimated Expenditures, for Fiscal Year (237,930) (239,750) Estimated Funds Available, End of Year 1,954,703 $ 1,964,953 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Special Assessment 165,474 $ 160,266 $ 250,000 $ 250,000 $ 250,000 $ Revenue from Use of Money 13,442 13,146 - - -
Total Revenues 178,916 $ 173,412 $ 250,000 $ 250,000 $ 250,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Wastewater Treatment Debt 241,188 $ 238,858 $ 241,818 $ 237,930 $ 239,750 $ Total Expenditures 241,188 $ 238,858 $ 241,818 $ 237,930 $ 239,750 $ 70 180

REVENUE DETAIL

WASTEWATER TREATMENT DEBT
FUND 310
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Special Assessment
310-000-4750 Assessments 165,474 $ 160,266 $ 250,000 $ 250,000 $ 250,000 $ Subtotal 165,474 160,266 250,000 250,000 250,000
Revenue from Use of Money
310-000-4651 Interest On Investments 13,442 $ 13,146 $ - $ - $ - $ Subtotal 13,442 13,146 - - -
Total Revenues $ 173,412 178,916 $ 250,000 $ 250,000 $ 250,000 $

EXPENDITURE DETAIL

WASTEWATER TREATMENT DEBT SERVICE
Fund 310
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5400 Services - Consulting 9,836 $ 9,811 $ 10,500 $ 10,500 $ 10,500 $ Subtotal 9,836 9,811 10,500 10,500 10,500
Debt Service
5720 Interest Expense 92,352 $ 86,046 $ 92,318 $ 72,430 $ 65,250 $ 5730 Debt Repayment-Principal 139,000 143,000 139,000 155,000 164,000 Subtotal 231,352 229,046 231,318 227,430 229,250
Total Expenses $ 238,858 241,188 $ 241,818 $ 237,930 $ 239,750 $

PERSONNEL SUMMARY
Authorized Classifications:

None
71 181
72 182

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Riddle Road Assessment Bonds
Program Description:

This fund accounts for the debt service required to retire the voter-approved assessments issued on August 7, 1989, to finance the construction costs for the Riddle Road water system. The original issue of $64,932 has principal payments ranging from $3,000 to $4,000 and interest payments of 5.0%. The first payment began on March 2, 1990 and will mature on September 2, 2029. The repayment of this debt is accomplished through assessments against properties benefiting from the improvements.

Budget Impacts:
 Personnel: N/A
 Operation and Maintenance: Annual debt and interest payments.  Capital Outlay: N/A

73 183

RIDDLE ROAD WATER BOND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 23,191 $ 24,061 $
Estimated Revenues, for Fiscal Year 4,500 4,500
Estimated Expenditures, for Fiscal Year (3,630) (4,450) Estimated Funds Available, End of Year 24,061 $ 24,111 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Special Assessment 4,226 $ 4,295 $ 3,750 $ 4,500 $ 4,500 $ Revenue from Use of Money 224 280 - - -
Total Revenues 4,450 $ 4,575 $ 3,750 $ 4,500 $ 4,500 $
Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Riddle Road Water Bond 3,050 $ 3,925 $ 4,050 $ 3,630 $ 4,450 $ Total Expenditures 3,050 $ 3,925 $ 4,050 $ 3,630 $ 4,450 $ 74 184
REVENUE DETAIL 235,802

RIDDLE ROAD WATER BOND
FUND 320
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Special Assessment
320-000-4750 Assessments $ 4,226 $ 4,295 $ 3,750 $ 4,500 $ 4,500 Subtotal 4,226 4,295 3,750 4,500 4,500
Revenue from Use of Money
320-000-4651 Interest On Investments $ 224 $ 280 $ - $ - $ - Subtotal 224 280 - - -
Total Revenues $ 4,450 $ 4,575 $ 3,750 $ 4,500 $ 4,500

EXPENDITURE DETAIL

RIDDLE ROAD WATER BOND
Fund 320
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Debt Service
5720 Interest Expense $ 1,050 $ 925 $ 1,050 $ 630 $ 450 5730 Debt Repayment-Principal 2,000 3,000 3,000 3,000 4,000 Subtotal 3,050 3,925 4,050 3,630 4,450
Total Expenses $ 3,050 $ 3,925 $ 4,050 $ 3,630 $ 4,450

PERSONNEL SUMMARY
Authorized Classifications:

None
75 185
76 186

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Water Plant Facilities Department
Capital Outlay (P&FCC)
Program Description:

This program provides for the funding of capital improvements and capital replacement of plant for the Water Treatment Plant and Distribution Facilities with P&FCC funds.

Objectives:
 Transfer annually to support water debt loan payments.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: None
77 187

WATER PLANT & FACILITIES CAPACITY
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 43,670 553,670 $
Estimated Revenues, for Fiscal Year 40,000 40,000
Estimated Expenditures, for Fiscal Year - (550,000)
Estimated Funds Available End of Year $ 83,670 43,670 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Services 35,307 $ 27,909 $ 40,000 $ 40,000 $ 40,000 $ Revenue from Use of Money 21,060 27,410 - - -
Total Revenues 56,367 $ 55,319 $ 40,000 $ 40,000 $ 40,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Water Plant & Facilities Capacity 9,924 $ 360,718 $ 61,254 $ 550,000 $ - $ Total Expenditures 9,924 $ 360,718 $ 61,254 $ 550,000 $ - $ 78 188

REVENUE DETAIL

WATER PLANT AND FACILITIES
Fund 211
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
211-000-4470 Plant & Facility Con. Charge 35,307 $ 27,909 $ 40,000 $ 40,000 $ 40,000 $ Subtotal 35,307 27,909 40,000 40,000 40,000
Revenue from Use of Money
211-000-4651 Interest On Investments 21,060 $ 27,410 $ - $ - $ - $ Subtotal 21,060 27,410 - - -
Total Revenues $ 55,319 56,367 $ 40,000 $ 40,000 $ 40,000 $

EXPENDITURE DETAIL
Fund 211
Department 310/340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Internal Service Charge
5550 Administration Fee Allocation 9,924 $ 10,718 $ 11,254 $ - $ - $ Subtotal 9,924 10,718 11,254 - -
Transfers
5902 Transfers Out - $ 350,000 $ 50,000 $ 550,000 $ - $ Subtotal - 350,000 50,000 550,000 -
Total Expenses $ 360,718 9,924 $ 61,254 $ 550,000 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
79 189
80 190

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Electric Plant and Facilities Department
Capital Outlay (P&FCC)
Program Description:

This program provides for the funding of capital improvements and capital replacement of plant for the City Electric Department with P&FCC funds.

Objectives:
 None at present.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No change
 Capital Outlay: All requests PF&CC (212-340)
81 191

ELECTRIC PLANT AND FACILITIES CAPACITY
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 742 355,742 $
Estimated Revenues, for Fiscal Year - -
Estimated Expenditures, for Fiscal Year - (355,000)
Estimated Funds Available End of Year $ 742 742 $
Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services - $ - $ 30,000 $ - $ - $
Other Revenue 14,338 17,900 - - -
Total Revenues 14,338 $ 17,900 $ 30,000 $ - $ - $
Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Electric Plant & Facilities Capacity 2,016 $ 2,177 $ 2,286 $ 355,000 $ - $ Total Expenditures 2,016 $ 2,177 $ 2,286 $ 355,000 $ - $ 82 192

REVENUE DETAIL

ELECTRIC PLANT AND FACILITIES
Fund 212
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
212-000-4470 Plant & Facility Con. Charge - $ - $ 30,000 $ - $ - $ Subtotal - - 30,000
Revenue from Use of Money
212-000-4651 Interest On Investments 14,338 $ 17,900 $ - $ - $ - $ Subtotal 14,338 17,900 - - -
Total Revenues $ 17,900 14,338 $ 30,000 $ - $ - $

EXPENDITURE DETAIL

ELECTRIC PLANT & FACILITIES
Fund 212
Department 310/340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Internal Service Charge
5550 Administration Fee Allocation 2,016 $ 2,177 $ 2,286 $ - $ - $ Subtotal 2,016 $ 2,177 $ 2,286 $ - $ - $
Transfers Out
5902 Transfers Out - $ - $ - $ 355,000 $ - $
Subtotal - $ - $ - $ 355,000 $ - $
Total Expenses $ 2,177 2,016 $ 2,286 $ 355,000 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
83 193
84 194

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Wastewater Plant and Facilities Department
Capital Outlay (P&FCC)
Program Description:

This program provides for the funding of capital improvements and capital replacement of plant for the Wastewater Treatment Plant and Collection Facilities with P&FCC funds.

Objectives:
 Transfer annually to support water debt loan payments.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: All requests PF&CC (213-340)
85 195

WASTEWATER PLANT & FACILITIES CAPACITY
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 30,857 504,357 $
Estimated Revenues, for Fiscal Year 21,500 21,500
Estimated Expenditures, for Fiscal Year - (495,000)
Estimated Funds Available End of Year $ 52,357 30,857 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Services 22,400 $ 7,280 $ 29,000 $ 20,000 $ 20,000 $ Revenue from Use of Money (224) (280) 1,500 1,500 1,500 Total Revenues 22,176 $ 7,000 $ 30,500 $ 21,500 $ 21,500 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Wastewater Plant & Facilities Capacity 13,252 $ 14,311 $ 15,027 $ 495,000 $ - $ Total Expenditures 13,252 $ 14,311 $ 15,027 $ 495,000 $ - $ 86 196

REVENUE DETAIL

WASTEWATER PLANT AND FACILITIES
Fund 213
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
213-000-4470 Plant & Facility Con. Charge 22,400 $ 7,280 $ 20,000 $ 20,000 $ 20,000 $ 213-000-4471 Trunk Capacity Charge - - 9,000 - -
Subtotal 22,400 7,280 29,000 20,000 20,000
Revenue from Use of Money
213-000-4651 Interest On Investments (224) $ (280) $ 1,500 $ 1,500 $ 1,500 $ Subtotal (224) (280) 1,500 1,500 1,500
Total Revenues $ 7,000 22,176 $ 30,500 $ 21,500 $ 21,500 $

EXPENDITURE DETAIL

WASTEWATER PLANT & FACILITIES
Fund 213
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Internal Service Charge
5550 Administration Fee Allocation 13,252 $ 14,311 $ 15,027 $ - $ - $ Subtotal 13,252 14,311 15,027 - -
Transfers
5902 Transfers Out - $ - $ - $ 495,000 $ - $
Subtotal - - - 495,000 -
Total Expenses $ 14,311 13,252 $ 15,027 $ 495,000 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
87 197
88 198

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Parks Plant and Facilities Department (P&FCC)
Program Description:

This program provides for the funding of capital improvements and capital replacement of plant facilities for the City Parks System with P&FCC funds.

Objectives:
 Develop park improvement plans.
 Actively explore existing and outside funding to complete Windsor neighborhood park.  Complete Margaret Polf Park & City Hall Pavilions & Restrooms Project.  Complete Skatepark Landscaping.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay Budget (214-340)

89 199

PARKS PLANT AND FACILITIES CAPACITY
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 54,919 287,759 $
Estimated Revenues, for Fiscal Year 20,000 35,000
Estimated Expenditures, for Fiscal Year - (267,840)
Estimated Funds Available End of Year $ 74,919 54,919 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services 15,845 $ 9,579 $ 60,000 $ 20,000 $ 20,000 $ Revenue from Use of Money 14,338 17,900 - 15,000 -
Total Revenues 30,183 $ 27,479 $ 60,000 $ 35,000 $ 20,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Parks Plant & Facilities Capacity 3,336 $ 23,598 $ 490,784 $ 267,840 $ - $ Total Expenditures 3,336 $ 23,598 $ 490,784 $ 267,840 $ - $ 90 200

REVENUE DETAIL

PARKS PLANT AND FACILITIES
Fund 214
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
214-000-4470 Plant & Facility Con. Charge 15,845 $ 9,579 $ 60,000 $ 20,000 $ 20,000 $ Subtotal 15,845 9,579 60,000 20,000 20,000
Revenue from Use of Money
214-000-4651 Interest On Investments 14,338 $ 17,900 $ - $ 15,000 $ - $ Subtotal 14,338 17,900 - 15,000 -
Total Revenues $ 27,479 30,183 $ 60,000 $ 35,000 $ 20,000 $

EXPENDITURE DETAIL

PARKS PLANT & FACILITIES
Fund 214
Department 310/340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Internal Service Charge
5550 Administration Fee Allocation 3,336 $ 3,604 $ 3,784 $ - $ - $ Subtotal 3,336 3,604 3,784 - -
Capital Outlay
6276 Windsor Neighborhood Park - $ - $ 300,000 $ - $ - $ 6277 Disc Golf Project - - 50,000 43,840 -
6301 Skatepark Landscaping Improvements - - 7,000 94,000 - 6295 Lassen Field Bleachers - 19,994 - - -
6305 Parks Pavilions & Restrooms - - 130,000 130,000 -
Subtotal - 19,994 487,000 267,840 -
Total Expenses $ 23,598 3,336 $ 490,784 $ 267,840 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
91 201
92 202

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Trafficway / Transportation Funds
Program Description:

This program provides for the funding of capital improvements and maintenance of the sixty miles of paved streets for the City transportation system and City roadways. The Department is also responsible for installation and maintenance of all street name and regulatory signs, and pavement markings placed in the street right-of-way.

Additional functions include vegetation control, snow removal, and preparation of traffic surveys and traffic control for all major community events. These funds are managed by the Public Works Department.

Objectives:
 Complete Hardenbrook Avenue Improvements Project.
 Seal Coat Civic Center Campus.
 Complete Cascade Blvd. over Moody Creek Bridge Replacement project.  Complete Shasta Dam Blvd. Complete Streets project.
 Complete Commercial Center Safe Routes to School project.  Upgrade and maintain signage, pavement striping and markings.  Maintenance of sixty miles of paved streets.

Budget Impacts:

 Personnel: None
 Operation and Maintenance None
 Capital Outlay: Pavement overlay projects will be completed as funding becomes available. Various projects related to transportation and traffic will be funded by RTPA.
93 203

TRAFFICWAY FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 377,064 923,624 $ Estimated Revenues, for Fiscal Year 830,550 4,046,970
Estimated Expenditures, for Fiscal Year (4,593,530) (379,010) Estimated Funds Available End of Year $ 828,604 377,064 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Other Agencies 572,746 $ 1,219,614 $ 4,150,880 $ 4,046,970 $ 830,550 $ Revenue from Use of Money 8,514 28,249 - - -
Total Revenues 581,260 $ 1,247,863 $ 4,150,880 $ 4,046,970 $ 830,550 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Transportation/Trafficway 1,756,785 $ 561,656 $ 4,518,221 $ 4,593,530 $ 379,010 $ Total Expenditures 1,756,785 $ 561,656 $ 4,518,221 $ 4,593,530 $ 379,010 $ 94 204

REVENUE DETAIL

TRAFFICWAY FUND
FUND 250
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 581,260
Revenue from Other Agencies
250-000-4339 Streets & Highways 2103 93,599 $ 98,850 $ 309,373 $ 319,180 $ 325,560 $ 250-000-4340 Streets & Highways 2105 62,347 64,231 - - - 250-000-4341 Streets & Highways 2106 54,767 56,968 - - - 250-000-4342 Streets & Highways 2107 84,340 85,202 - - - 250-000-4343 Streets & Highways 2107.5 3,000 3,000 - - - 250-000-4345 SB-1 Road Maint & Rehab 2031 (RMRA) 260,667 278,976 267,698 290,180 295,980 250-000-4355 Exchange Funds - 327,589 152,124 209,010 209,010 250-000-4370 State Grant-Bridges Moody And Pine Grove 14,025 128,351 3,421,685 3,228,600 - 250-000-4372 State Grant - HSIP - 176,447 - - -
Subtotal 572,746 1,219,614 4,150,880 4,046,970 830,550
Revenue from Use of Money
250-000-4651 Interest On Investments 8,514 $ 28,249 $ - $ - $ - $ Subtotal 8,514 28,249 - - -
Total Revenues $ 1,247,863 581,260 $ 4,150,880 $ 4,046,970 $ 830,550 $

EXPENDITURE DETAIL

TRAFFICWAY FUND
Fund 250
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
5334 Maint., Equip - $ - $ 20,000 $ 20,000 $ 20,000 $
6101 Capital Project Reserve Alloc. - - 110,000 - -
6152 General Street Maintenance 532,518 330,835 473,221 209,010 209,010 6153 Pavement Striping 48,530 - - 75,000 -
6154 Street Lighting - - 50,000 50,000 50,000
6157 Moody Creek Bridge Rehab 7,490 230,821 3,865,000 3,739,520 - 6252 HSIP-SR-151 Crosswalk Safety Project 165,150 - - - - 6267 Street Improvements 2023 965,883 - - - -
6236 Pavement Management System Study 37,215 - - - -
6309 Hardenbrook Ave. Improvements - - 500,000 - -
6310 Civic Center Seal Coat/Striping - - - 100,000 -
Subtotal 1,756,785 561,656 4,518,221 4,593,530 379,010
Total Expenses $ 1,756,785 $ 561,656 $ 4,518,221 $ 4,593,530 $ 379,010

PERSONNEL SUMMARY
Authorized Classifications:

None
95 205

TRANSPORTATION FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 396,597 808,887 $ Estimated Revenues, for Fiscal Year 704,100 704,100
Estimated Expenditures, for Fiscal Year (1,116,390) (787,570) Estimated Funds Available End of Year $ 313,127 396,597 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Other Agencies 784,456 $ 723,750 $ 690,000 $ 696,600 $ 696,600 $ Charges for Current Services 6,724 5,524 50,000 7,500 7,500 Revenue from Use of Money 33,157 48,946 - - -
Total Revenues 824,337 $ 778,220 $ 740,000 $ 704,100 $ 704,100 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Transportation/Trafficway 846,356 $ 547,991 $ 910,632 $ 1,116,390 $ 787,570 $ Total Expenditures 846,356 $ 547,991 $ 910,632 $ 1,116,390 $ 787,570 $ 96 206

REVENUE DETAIL

TRANSPORTATION FUND
FUND 255
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Other Agencies
255-000-4350 TDA Funds 650,098 $ 563,314 $ 690,000 $ 386,600 $ 386,600 $ 255-000-4380 Grant-Other 134,358 160,436 - 310,000 310,000 Subtotal 784,456 723,750 690,000 696,600 696,600
Charges for Current Services
255-000-4442 Traffic Impact Fee 6,724 $ 5,524 $ 50,000 $ 7,500 $ 7,500 $ Subtotal 6,724 5,524 50,000
Revenue from Use of Money
255-000-4651 Interest On Investments 33,157 $ 48,946 $ - $ - $ - $ Subtotal 33,157 48,946 - - -
Total Revenues $ 778,220 824,337 $ 740,000 $ 696,600 $ 696,600 $

EXPENDITURE DETAIL

TRANSPORTATION FUND
Fund 255
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
5385 RABA Expense 279,480 $ 285,053 $ 310,000 $ 310,000 $ 310,000 $ 6101 Capital Project Reserve Alloc. - - - 450,470 -
6163 General Street Maintenance 339,876 262,938 373,632 355,920 477,570 6222 Ashby Rd Guardrail Repair - - - - -
6267 Street Improvements 2023 227,000 - 227,000 - -
Subtotal 846,356 547,991 910,632 1,116,390 787,570
Total Expenses $ 547,991 846,356 $ 910,632 $ $ 1,116,390 $ 787,570

PERSONNEL SUMMARY
Authorized Classifications:

None
97 207
98 208

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
CDBG Project Fund
Program Description:

The primary federal objective of the CDBG Program is the development of viable communities by providing decent housing and a suitable living environment and by expanding economic opportunities, principally for persons of low and moderate income. “Persons of low and moderate income” or the “targeted income group” (TIG) are defined as families, households, and individuals whose incomes do not exceed 80 percent of the county median income, with adjustments for family or household size.

Each year the CDBG program makes funds available to eligible jurisdictions through several allocations: Community Development, Economic Development, Native American, and Planning and Technical Assistance. CDBG funds are used to benefit low income persons, aid in the prevention or elimination of slums and blight, or to meet an urgent community need that poses and immediate threat to public health and welfare. The major categories of activities include housing, public improvements or facilities, pubic services, and economic development. The program is managed by the Assistant City Manager.

Objectives:
 Housing Rehab Loan Program.
 Apply for CDBG funding for Street Improvement Projects within eligible areas of the City.  Apply for CDBG Economic Development funds for projects that create eligible jobs.  Apply for CDBG Native American Allocation funding for eligible projects that benefit eligible Non-Recognized tribes.
 Apply for CDBG Funding for a Teen Center.
 Complete Centimudi Water Tank Project.
 Design of Water Treatment Plant Raw Water Tank.
 Complete Parks Replacement Project.

Budget Impacts:
 Personnel: N/A
 Operation and Maintenance: No significant change
 Capital Outlay: To be determined
99 209

CDBG PROJECT FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 10 (351,410) $
Estimated Revenues, for Fiscal Year 301,000 10,956,400
Estimated Expenditures, for Fiscal Year (10,604,980) (301,000) Estimated Funds Available End of Year $ 10 10 $
Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Other Agencies 1,242,709 $ 454,764 $ 16,419,828 $ 10,956,400 $ 301,000 $ Revenue from Use of Money - - - - -
Total Revenues 1,242,709 $ 454,764 $ 16,419,828 $ 10,956,400 $ 301,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Projects 1,481,512 $ 203,359 $ 16,322,131 $ 10,604,980 $ 301,000 $ Total Expenditures 1,481,512 $ 203,359 $ 16,322,131 $ 10,604,980 $ 301,000 $ 100 210

REVENUE DETAIL

CDBG PROJECT FUND
Fund 223
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Other Agencies
223-000-4373 Grant-Other - $ - $ 3,049,675 $ 702,420 $ 301,000 $ 223-000-4379 CDBG-DR-Multi-Family Hsg Program 1,198,343 - 98,000 - - 223-000-4374 Raw Water Storage Tank - - 6,745,000 6,640,300 - 223-000-4378 CDBG Housing Rehab Program 45,266 - - - -
223-000-4382 CDBG-DR-INFR - 266,794 4,946,026 3,613,680 - 223-000-4388 CDBG Grants (900) 187,969 1,581,127 - -
Subtotal 1,242,709 454,764 16,419,828 10,956,400 301,000 Revenue from Use of Money
223-000-4651 Interest On Investments - $ - $ - $ - $ - $ Subtotal - - - - -
Total Revenues $ 454,764 1,242,709 $ 16,419,828 $ 10,956,400 $ 301,000 $

PERSONNEL SUMMARY
Authorized Classifications:

None

EXPENDITURE DETAIL

CDBG PROJECT FUND
Projects
Fund 223
Department 620
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5840 Housing Rehab Loan Program 21,486 $ 100 $ - $ - $ - $ 6256 CDBG Grants 26,700 162,682 144,000 - -
6227 SL Apartments Project 1,198,343 - 332,271 - -
6275 CDBG OTC/Playground - 325 2,499,675 - -
Subtotal 1,246,529 163,107 2,975,946 - -
Capital Outlay
6262 Centimudi Wtr Tank/Lake Blvd Wtr Trans Line $ 234,983 $ 40,252 $ 6,051,185 $ 3,613,680 $ - 6287 WTP Raw Water Tank - 6,745,000 - 6,640,300 -
6297 Resiliency Plan - 250,000 - 150,000 100,000
6306 Parks & Rec Master Plan - 300,000 - 200,000 200,000 Subtotal 234,983 40,252 13,346,185 10,603,980 300,000
Transfers
5902 Transfers Out $ - $ - $ - $ 1,000 $ 1,000
CDBG Project $ 1,481,512 $ 203,359 $ 16,322,131 $ 10,604,980 $ 301,000

PERSONNEL SUMMARY
Authorized Classifications:

None
101 211
102 212

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
CDBG Housing Rehabilitation Fund
Program Description:

This fund includes housing and rehabilitation program projects that are to be funded by Community Development Block Grants (CDBG) and Cal Home Program provided by the state and federal government and administered by the California Department of Housing and Community Development (HCD). The grant is for the correction of health and safety issues of low and moderate income homeowners.

This project is being administered by the Community and Economic Development Manager.

Objectives:
 To maintain the existing loan portfolio.
 To continue to utilize funds for the improvement of housing stock in the City of Shasta Lake to qualified homeowners.
 To educate and inform the community of available programs to benefit homeowners of low to moderate income.

Budget Impacts:
 Personnel: N/A
 Operation and Maintenance: No significant change
 Capital Outlay: None
103 213

CDBG HOUSING REHABILITATION
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 449,769 448,769 $ Estimated Revenues, for Fiscal Year 1,000 1,000
Estimated Expenditures, for Fiscal Year - -
Estimated Funds Available End of Year $ 450,769 449,769 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 30,759 $ 23,376 $ - $ 1,000 $ 1,000 $ Total Revenues 30,759 $ 23,376 $ - $ 1,000 $ 1,000 $
Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
CDBG Housing Rehabilitation 9,200 $ 2,000 $ 200,000 $ - $ - $ Total Expenditures 9,200 $ 2,000 $ 200,000 $ - $ - $
104 214

REVENUE DETAIL

CDBG HOUSING REHABILITATION
Fund 224/225/227/229
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
224/225/227/229 Interest On Investments 15,906 $ 22,376 $ - $ - $ - $ 224/225/227/229 Interest Income 10,253 - - - -
224/225/227/229 Transfers In 4,600 1,000 - 1,000 1,000
Subtotal 30,759 23,376 - 1,000 1,000
Total Revenues $ 23,376 30,759 $ - $ 1,000 $ 1,000 $

EXPENDITURE DETAIL

CDBG HOUSING REHABILITATION
Fund 224/225/227/229
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5881 Deferred Loans - $ - $ 200,000 $ - $ - $
Transfers
5902 Transfers Out 9,200 $ 2,000 $ - $ - $ - $
Total Expenses $ 2,000 9,200 $ 200,000 $ - $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
105 215
106 216

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
HOME Grant
Program Description:

This fund was established in Fiscal Year 1999-00. It includes Homebuyer’s Program Assistance and when available, owner occupied rehabilitation program projects that are to be funded by Home program funds provided by the federal government and administered by the California Department of Housing and Community Development (HCD). This grant is for the purpose of homebuyer assistance and housing rehabilitation. It is managed by the Community and Economic Development Manager.

Objectives:
 First Time Homebuyer Program Assistance Program.
 When feasible, assist Program Income funds toward affordable Housing Development Projects.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: None
107 217

CDBG HOME PROGRAM
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 1,671,605 1,774,605 $ Estimated Revenues, for Fiscal Year - -
Estimated Expenditures, for Fiscal Year (103,000) (103,000) Estimated Funds Available End of Year 1,671,605 $ 1,568,605 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 58,698 $ 76,636 $ - $ - $ - $ Revenue from Other Agencies 67,565 - 100,000 - -
Total Revenues 126,263 76,636 100,000 - -
Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
CDBG Housing Rehabilitation 1,600 $ 1,100 $ 103,000 $ 103,000 $ 103,000 $ Total Expenditures 1,600 $ 1,100 $ 103,000 $ 103,000 $ 103,000 $ 108 218

REVENUE DETAIL

CDBG HOME PROGRAM
Fund 230
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
230-000-4651 Interest On Investments 58,698 $ 76,636 $ - $ - $ - $ Subtotal 58,698 76,636 - - -
Revenue from Other Agencies
230-000-4656 Principal - Program Income 67,565 $ - $ 100,000 $ - $ - $ Subtotal 67,565 - 100,000 - -
Total Revenues $ 76,636 126,263 $ 100,000 $ - $ - $

EXPENDITURE DETAIL

CDBG HOME PROGRAM
Fund 230
Department 620
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5357 General Administration 1,600 $ 1,100 $ 3,000 $ 3,000 $ 3,000 $ Subtotal 1,600 1,100 3,000 3,000 3,000
Capital Outlay
5880 Loans-Dap - $ - $ 100,000 $ 100,000 $ 100,000 $
6202 Veterans Village Rental Housing Loan - - - - -
Subtotal - - 100,000 100,000 100,000
Total Expenses $ 1,100 1,600 $ 103,000 $ 103,000 $ 103,000 $

PERSONNEL SUMMARY
Authorized Classifications:

None
109 219
110 220

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Supplemental Law Enforcement
Program Description:

The City of Shasta Lake received moneys allocated by the State of California for Supplemental Law Enforcement Services (SLESF). These funds are governed by Section 30062 of the California Government Code and under this section all funds shall be expended exclusively to provide front line law enforcement services. In addition, these funds may only be used to supplement existing services.

Objectives:
 Program funds are currently being used to partially fund a Traffic Officer.

Budget Impacts:
 Personnel: Contract with Shasta County
 Operations and Maintenance: N/A
 Capital Outlay: None
111 221

SUPPLEMENTAL LAW ENFORCEMENT FUND (SLESF)
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ 53,491 53,491 $
Estimated Revenues, for Fiscal Year 100,000 100,000
Estimated Expenditures, for Fiscal Year (100,000) (100,000) Estimated Funds Available End of Year $ 53,491 53,491 $

REVENUE SUMMARY
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Intergovernmental Revenue 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ Revenue from Use of Money & Property 1,344 1,398 - - -
Total Revenues 101,344 $ 101,398 $ 100,000 $ 100,000 $ 100,000 $

EXPENDITURE SUMMARY
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
SLESF 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ Total Expenditures 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 112 222

REVENUE DETAIL
SLESF
Fund 260
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Intergovernmental Revenues
260-000-4372 State Grant-COPS 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ Subtotal 100,000 100,000 100,000 100,000 100,000
Revenue from Use of Money:
260-000-4651 Interest On Investments 1,344 $ 1,398 $ - $ - $ - $ Total 1,344 1,398 - - -
Total SLESF $ 101,398 101,344 $ 100,000 $ 100,000 $ 100,000 $

EXPENDITURE DETAIL
Fund 260
Department 213
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
5110 Salaries-Regular 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ Subtotal 100,000 100,000 100,000 100,000 100,000
Total Expenses $ 100,000 100,000 $ 100,000 $ 100,000 $ 100,000 $

PERSONNEL SUMMARY
Authorized Classifications:

Sheriff Service Officer - - - - -
Traffic Officer 1.00 1.00 1.00 1.00 1.00
Total FTE 1.00 1.00 1.00 1.00 1.00
113 223
114 224

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Grant Fund
Program Description:

Fund for keeping one-time grants separate from other funds, so that historical trends are not skewed.

Objectives:

None
Budget Impacts:
 Personnel: None
 Operation and Maintenance: None
 Capital Outlay: See Capital Outlay budget (270-340-62xx) 115 225

GRANT FUND
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year $ (0) 370,350 $
Estimated Revenues, for Fiscal Year 51,710 11,716,480
Estimated Expenditures, for Fiscal Year (12,086,830) (51,710) Estimated Funds Available End of Year $ (0) (0) $

REVENUE SUMMARY
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Intergovernmental Revenue 466,007 $ 1,100,956 $ 9,863,345 $ 11,716,480 $ 51,710 $ Total Revenues 466,007 1,100,956 9,863,345 11,716,480 51,710

EXPENDITURE SUMMARY
Actual Actual Council Council Council
Expended Expended Approved Approved Approved
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Grant Fund 1,976,598 $ 3,045,664 $ 11,591,965 $ 12,086,830 $ 51,710 $ Total Expenditures 1,976,598 $ 3,045,664 $ 11,591,965 $ 12,086,830 $ 51,710 $ 116 226

REVENUE DETAIL

GRANT FUND
Fund 270
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Intergovernmental Revenues
270-000-4347 State Grant - AHSC $ - $ 6,183,565 - $ $ - $ - 270-000-4370 State Grant 163,188 195,175 592,000 11,342,300 51,710 270-000-4375 State Grant - CALTRANS - 31,999 1,382,000 - - 270-000-4381 CalFire Grant 245,798 631,415 1,705,780 - - 270-000-4383 ARPA Grant - - 374,180 - -
270-000-4384 Per Capita Grant-Parks 10,198 167,754 - - - 270-000-4386 Welcome Home Grant (S/N, Microchip, Vax) - 45,000 - - - 270-000-4387 Welcome Grant (Questionnaire and Admin) - 5,000 - - - 270-000-4389 McConnell Foundation - - - - -
270-000-4651 Interest On Investments 46,823 24,613 - - - Subtotal 466,007 1,100,956 9,863,345 11,716,480 51,710
Total Grant Fund $ 466,007 $ 1,100,956 $ 9,863,345 $ 11,716,480 $ 51,710

EXPENDITURE DETAIL
Fund 270
Department 110/340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Grant Costs
6253 Perm Local Hsg Alloc (PLHA) Prog $ - $ 511,140 - $ $ - $ - 6254 Welcome Home Grant (S/N, Microchip, Vax) 4,230 11,075 39,000 - - 6255 Welcome Grant (Questionnaire and Admin) - 2,871 5,480 - - 6265 Caltrans Clean CA Dump Day Grant 13,707 - - - -
6266 CalAPP APP-22-243 - - 40,000 - -
6273 Clean CA Local Grant Program - CCL-5474-021 1,600 366,380 1,382,000 1,109,340 - 5363 Outside Agency Assistance 720,498 1,471,953 415,000 374,180 - 6228 Per Capita Grant-Parks 122,095 - - - -
6229 Hazardous Fuel Reduction Project 85,890 - - - -
6250 Summit City Sewer Feasibility Study 98,082 - - - - 6251 Fuel Reduction Project (Cal Fire) 383,745 195,574 837,000 176,000 51,710 6259 McConnell Foundation Grant #2022/25 165,000 - - - - 6264 Downtown Revitalization Proj–K2 Predev loan - - - - - 6268 SDB Complete Streets 319,596 449,590 1,505,780 2,760,280 - 6269 Fuel Reduction Project (Cal Fire) 60,009 326,311 985,000 655,820 - 6270 OTS Grant 2,145 16,026 - - -
6271 Commercial Center Safe Routes to School - 4,217,785 - 4,213,010 - 6272 REAP 2.0 Grant Program (SB2 Funding) 136,165 - 758,000 - - 6298 Fuel Reduction Project (Cal Fire Grant 5GG2311 - 69,720 895,780 798,200 - 6302 Summit City - - 2,000,000 - -
Subtotal 1,976,598 3,045,664 11,591,965 12,086,830 51,710 Total Expenses $ 1,976,598 $ 3,045,664 $ 11,591,965 $ 12,086,830 $ 51,710

PERSONNEL SUMMARY
Authorized Classifications:

None
117 227
118 228

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Housing Authority
(Successor Agency of the Former RDA Low and Moderate
Income Fund)
Program Description:

On January 9, 2012, the City of Shasta Lake Housing Authority resolved to become the Successor Agency to the former Redevelopment Agency Low and Moderate Housing Funds which was dissolved with all redevelopment agencies on February 1, 2012 pursuant to the California Health and Safety Code as amended by Assembly Bill x1 26 (“ABx1 26”). Under ABx1 26, the Successor Agency, by operation of law, receives all assets, properties, contracts, leases, books and records, buildings, and equipment of the former Redevelopment Agency. The purpose of the Housing Authority is to increase, improve, and preserve the community’s supply of low and moderate- income housing.

Objectives:

With the State of California’s elimination of the RDA L&M fund, the City of Shasta Lake Housing programs and projects will seek funding from HOME, CalHOME, CDBG, or any other funding source to provide affordable housing opportunities. Projects previously funded with RDA L&M Funds include: Affordable Housing Development Subsidies, First Time Homebuyer Assistance, Owner Occupied Rehab, Paint Rebate, Code Enforcement, and Relocation Assistance are eliminated under the Housing Authority (formally the RDA Low and Moderate Fund).  Maintain the existing loan portfolio for the former RDA L&M loans.  Maintain the assets, including property of the Housing Authority.  Work with VRDC on Shasta Lake Veterans Village.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: Administration of programs performed by Housing Authority  Capital Outlay: See Capital Outlay budget (240-620-62xx) 119 229

SHASTA LAKE HOUSING AUTHORITY
Council Council
FUND SUMMARY Proposed Approved
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 73,895 $ 48,895 $
Estimated Revenues, for Fiscal Year - -
Estimated Expenditures, for Fiscal Year (25,000) (5,000) Estimated Funds Available End of Year 48,895 $ 43,895 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 2,464 $ 3,077 $ - $ - $ - $
Other Revenue - - - - -
Total Revenues 2,464 3,077 - - -

EXPENDITURE SUMMARY
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Low and Moderate 1,500 $ 10,547 $ 15,000 $ 25,000 $ 5,000 $ Total Expenditures 1,500 $ 10,547 $ 15,000 $ 25,000 $ 5,000 $ 120 230

REVENUE DETAIL

SHASTA LAKE HOUSING AUTHORITY
Fund 240
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
240-000-4651 Interest On Investments 2,464 $ 3,077 $ - $ - $ - $ Subtotal 2,464 3,077 - - -
Total Revenues $ 3,077 2,464 $ - $ - $ - $

EXPENDITURE DETAIL

SHASTA LAKE HOUSING AUTHORITY
Fund 240
Department 620
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5303 Building Abatement - $ - $ 10,000 $ - $ - $
5332 Special Department Expense 1,500 3,181 5,000 5,000 5,000 5400 Services - Consulting - 7,366 - 20,000 -
Subtotal 1,500 10,547 15,000 25,000 5,000
Total Expenses $ 10,547 1,500 $ 15,000 $ 25,000 $ 5,000 $

PERSONNEL SUMMARY
Authorized Classifications:

None
Total Expenses $ 10,547 1,500 $ 15,000 $ 25,000 $ 5,000 $ 121 231
122 232

TWO-YEAR BUDGET
FISCAL YEARS 2024-25 AND 2025-26
Successor Agency Fund
Program Description:

The Successor Agency was formed after the dissolution of the City of Shasta Lake Redevelopment Agency (RDA) as required pursuant to State law. Funds formerly received by the RDA in the form of tax increment, are now received by the Successor Agency in the form of Redevelopment Property Tax Trust Fund (RPTTF) payments from Shasta County. These are for the purpose of paying off the remaining obligations of the former RDA, and are limited to those listed on the Last and Final ROPS (Recognized Obligation Payment Schedule), approved by the California Department of Finance on April 15, 2021.

Objectives:

Administer RPTTF monies to pay remaining obligations listed on the Last and Final ROPS Budget Impacts:
 Personnel: None
 Operation and Maintenance: Annual debt, interest and bond trustee payments  Capital Outlay: None
123 233

SHASTA LAKE SUCCESSOR AGENCY
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 151,132 $ 149,132 $ Estimated Revenues, for Fiscal Year 408,000 -
Estimated Expenditures, for Fiscal Year (410,000) -
Estimated Funds Available End of Year 149,132 $ 149,132 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Taxes 416,156 $ 417,250 $ 408,000 $ 408,000 $ - $
Revenue from Use of Money 13,666 17,341 - - -
Total Revenues 429,822 $ 434,591 $ 408,000 $ 408,000 $ - $

EXPENDITURE SUMMARY
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Successor Agency 411,392 $ 413,009 $ 437,156 $ 410,000 $ - $ Total Expenditures 411,392 $ 413,009 $ 437,156 $ 410,000 $ - $ 124 234

REVENUE DETAIL

SHASTA LAKE SUCCESSOR AGENCY
Fund 710
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Taxes
Revenue from Use of Money
710-000-4106 RPTTF Revenue (RDA) 416,156 $ 417,250 $ 408,000 $ 408,000 $ - $ Subtotal 416,156 417,250 408,000 408,000 -
710-000-4651 Interest On Investments 13,666 $ 17,341 $ - $ - $ - $ Subtotal 13,666 17,341 - - -
Total Revenues $ 434,591 429,822 $ 408,000 $ 408,000 $ - $

EXPENDITURE DETAIL

SHASTA LAKE SUCCESSOR AGENCY
Fund 710
Department 610
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Material, Supplies & Services
5400 Services - Consulting 4,236 $ 4,306 $ 5,000 $ 5,000 $ - $ 5720 Interest Expense 47,156 33,703 47,156 5,000 -
5730 Debt Repayment-Principal 360,000 375,000 385,000 400,000 - Subtotal 411,392 413,009 437,156 410,000 -
Total Expenses $ 413,009 411,392 $ 437,156 $ 410,000 $ - $

PERSONNEL SUMMARY
Authorized Classifications:

None
Total Successor Agency 411,392 $ 413,009 $ 437,156 $ 410,000 $ - $ 125 235
126 236

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Motor Pool Department
Program Description:

Motor Pool is responsible for the maintenance and repair of all City vehicles and equipment. Additional responsibilities include maintaining records of all repairs, parts utilized in this repair process and total labor hours required and record keeping associated with CHP Biannual Inspection Terminal (BIT) Program. Motor Pool is also responsible for maintaining and inspecting the City’s various generators for all Departments.

Objectives:
 Manage Master Vehicle Maintenance Schedule.
 Assist departments with the purchasing and outfitting of vehicles.

Budget Impacts:
 Personnel: 2 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: Capital outlay budget (610-58xx)

127 237
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 293,307 $ 724,627 $ Estimated Revenues, for Fiscal Year 1,274,010 866,480
Estimated Expenditures, for Fiscal Year* (1,122,690) (1,144,320) Add back depreciation 280,000 280,000
Estimated Funds Available End of Year $ 724,627 $ 726,787 Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services $ 883,768 $ 883,764 $ 1,516,872 $ 1,273,010 $ 865,480 Revenue from Use of Money 22,180 (14,824) - - -
Other Revenue 28,203 - - 1,000 1,000
Total Revenues $ 934,151 $ 868,940 $ 1,516,872 $ 1,274,010 $ 866,480 Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Motor Pool $ 966,549 $ 1,061,155 $ 1,085,703 $ 1,122,690 $ 1,144,320 Motor Pool Capital 652,780 678,523 80,000 - -
Total Expenditures $ 1,619,329 $ 1,739,678 $ 1,165,703 $ 1,122,690 $ 1,144,320

MOTOR POOL INTERNAL SERVICE FUND
128 238

REVENUE DETAIL

MOTOR POOL INTERNAL SERVICE FUND
Fund 610 Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services
610-000-4481 Cost Trans. In-Motor Pool $ 883,768 $ 883,764 $ 1,516,872 $ 1,273,010 $ 865,480 Subtotal 883,768 883,764 1,516,872 1,273,010 865,480
Revenue from Use of Money
610-000-4651 Interest On Investments $ 22,180 $ (14,824) $ - $ - $ - Subtotal 22,180 (14,824) - - -
Other Revenue
610-000-4701 Transfers In $ - $ - $ - $ - $ -
610-000-4710 Miscellaneous Revenue 14,433 - - 1,000 1,000 610-000-4705 Sales Of Assets 13,770 - - - -
Subtotal 28,203 - - 1,000 1,000
Total Revenues $ 934,151 $ 868,940 $ 1,516,872 $ 1,274,010 $ 866,480 129 239

EXPENDITURE DETAIL

MOTOR POOL
Fund 610
Department 315
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 153,880 $ 166,094 $ 167,332 $ 172,360 $ 177,510 Benefits 106,893 118,177 $ 141,387 154,610 164,330
Subtotal 260,773 284,271 308,719 326,970 341,840
Material, Supplies & Services
5205 General Operating Supplies $ 1,138 $ 2,756 $ 2,000 $ 3,000 $ 2,000 5210 Janitorial Supplies 1,745 1,845 1,500 1,500 1,500
5229 Outside Repairs-Labor & Equip 19,160 8,899 40,000 40,000 40,000 5254 Repair Parts - Patrol Cars 44,566 38,240 80,000 70,000 70,000 5255 Repair Parts 91,481 79,404 90,000 100,000 100,000
5256 Fuel 104,864 98,980 100,000 100,000 100,000
5257 Fuel - Patrol Cars 87,401 85,131 75,000 80,000 80,000 5310 Utilities 4,593 3,159 5,000 5,800 6,090
5316 Building Maintenance 1,135 3,137 5,000 5,000 5,000 5326 Services - Janitorial 2,640 2,772 2,500 2,500 2,500 5330 Alarms 765 807 1,000 1,000 1,000
5367 Training 27 300 1,500 3,000 3,000
5375 Maintenance Agreements - 145 2,000 2,000 2,000
5390 Insurance-General 16,970 15,694 8,940 15,270 16,790 5394 Safety 1,789 2,456 1,500 1,500 1,500
5440 Services-Miscellaneous 7,616 9,661 20,000 20,000 20,000 5720 Interest Expense 70 - - - -
5826 Small Tools & Equipment 2,701 8,082 7,500 10,000 10,000 Subtotal 388,661 361,468 443,440 460,570 461,380
Internal Service Charges
5510 Depreciation Expense $ 269,899 $ 364,421 $ 280,000 $ 280,000 $ 280,000 5550 Administration Fee Allocation 47,216 50,994 53,544 55,150 61,100 Subtotal 317,115 415,415 333,544 335,150 341,100
*Depreciation is not a funded item.

Total Expenses $ 966,549 $ 1,061,155 $ 1,085,703 $ 1,122,690 $ 1,144,320

PERSONNEL SUMMARY
Authorized Classifications:

Senior Equipment Mechanic 1.00 1.00 1.00 1.00 1.00
Equipment Mechanic Lead Worker 1.00 1.00 1.00 - -
Equipment Mechanic - - - 1.00 1.00
Total FTE 2.00 2.00 2.00 2.00 2.00
130 240

MOTOR POOL CAPITAL PROJECTS
Fund 610
Department 340
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
424,105 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Capital Outlay
5821 Vehicle Replacement $ 589,596 $ 324,794 $ - $ - $ - 5824 Police Vehicle Replacement 63,184 353,729 80,000 - - Subtotal 652,780 678,523 80,000 - -
Total Capital Outlay 652,780 678,523 80,000 - -

PERSONNEL SUMMARY
Authorized Classifications:

None
Motor Pool $ 1,619,329 $ 1,739,678 $ 1,165,703 $ 1,122,690 $ 1,144,320 131 241
132 242

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Public Works Maintenance Department
Program Description:

The Public Works Department is responsible for maintenance of the sixty miles of paved streets throughout the City, as well as installation and maintenance of all street name and regulatory signs placed in the street right-of-way.

Additional functions include administration and maintenance of the storm water management program, vegetation control, snow removal, and traffic control for all major community events. Public Works assists Water and Wastewater Departments with various capital outlay projects and repair and maintenance.

Objectives:
 Administration and Maintenance of Storm Water Management Program.  Respond to requests for pavement repairs.
 Maintain vegetation control on major streets.
 Install and maintain street name and regulatory signs Budget Impacts:
 Personnel: 12.25 FTE
 Operation and Maintenance: No significant change
 Capital Outlay: See Capital Outlay (620-310-62xx)
133 243
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 2,308,118 $ 1,463,858 $ Estimated Revenues, for Fiscal Year 2,420,280 3,247,130 Estimated Expenditures, for Fiscal Year* (3,272,240) (3,257,100) Add back depreciation 7,700 7,700
Estimated Funds Available End of Year $ 1,463,858 $ 1,461,588 Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Charges for Current Services $ - $ 10,763 $ - $ - $ -
Charges for Current Services 2,483,278 2,395,562 2,666,220 2,419,280 3,246,130 Other Revenue 71,885 84,533 - 1,000 1,000
Total Revenues $ 2,555,164 $ 2,490,858 $ 2,666,220 $ 2,420,280 $ 3,247,130 Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Public Works $ 2,403,103 $ 2,594,912 $ 2,847,099 $ 3,272,240 $ 3,257,100 Total Expenditures $ 2,403,103 $ 2,594,912 $ 2,847,099 $ 3,272,240 $ 3,257,100

PUBLIC WORKS INTERNAL SERVICE FUND
134 244

REVENUE DETAIL

PUBLIC WORKS
Fund 620
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenues from Other Agencies
620-000-4390 FEMA Proceeds $ - $ 10,763 $ - $ - $ -
Subtotal - 10,763 - - -
Charges for Current Services
620-000-4482 Cost Trans. In-Public Works $ 2,483,278 $ 2,395,562 $ 2,666,220 $ 2,419,280 $ 3,246,130 Subtotal 2,483,278 2,395,562 2,666,220 2,419,280 3,246,130 Other Revenue
620-000-4651 Interest On Investments $ 69,676 $ 83,069 $ - $ - $ - 620-000-4710 Miscellaneous Revenue 2,209 1,464 - 1,000 1,000 Subtotal 71,885 84,533 - 1,000 1,000
Total Revenues $ 2,555,164 $ 2,490,858 $ 2,666,220 $ 2,420,280 $ 3,247,130 135 245

EXPENDITURE DETAIL

PUBLIC WORKS
Fund 620
Department 310
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Personnel Costs
Salaries $ 1,125,263 $ 1,201,875 $ 1,228,671 $ 1,322,660 $ 1,359,920 Benefits 647,594 768,339 $ 938,826 1,028,380 1,091,320
Subtotal 1,772,858 1,970,214 2,167,497 2,351,040 2,451,240 Material, Supplies & Services
5205 General Operating Supplies $ 8,196 $ 6,873 $ 7,500 $ 7,500 $ 7,500 5210 Janitorial Supplies - - 1,200 1,200 1,200
5213 Permits & Fees 14,742 10,920 20,000 20,000 20,000
5306 General Maintenance 4,519 6,091 7,500 7,500 7,500
5310 Utilities 11,711 13,592 14,000 14,270 14,980
5316 Building Maintenance 7,196 6,661 15,000 15,000 15,000 5320 Telephone 5,541 4,810 5,000 5,000 5,000
5325 Generator Maintenance - 1,789 2,500 2,500 2,500
5326 Services - Janitorial 2,640 1,870 5,000 5,000 5,000 5330 Alarms 759 812 1,000 1,500 1,500
5365 Travel, Meetings, Dues 510 50 1,000 1,000 1,000
5367 Training 2,063 4,734 2,500 4,000 4,000
5375 Maintenance Agreements 20,493 21,045 22,000 25,000 25,000 5390 Insurance-General 25,551 26,582 15,183 21,540 23,700 5394 Safety 11,926 9,561 10,000 12,000 12,000
5400 Services - Consulting 6,940 - 10,000 10,000 10,000 5440 Services-Miscellaneous 3,800 10,039 20,000 20,000 20,000 5825 Equipment Rental Fees 1,655 1,960 10,000 10,000 10,000 5826 Small Tools & Equipment 5,687 5,660 7,500 10,000 10,000 5873 Signs 7,212 6,082 8,500 8,000 8,000
Subtotal 141,142 139,131 185,383 201,010 203,880
Internal Service Charges
5510 Depreciation Expense $ 10,918 $ 10,918 $ 7,700 $ 7,700 $ 7,700 5550 Administration Fee Allocation 219,812 237,398 249,268 256,750 284,440 5560 Motor Pool 237,252 237,251 237,251 455,740 309,840 Subtotal 467,982 485,567 494,219 720,190 601,980
Debt Service
5720 Interest Expense $ 824 $ - $ - $ - $ -
Subtotal 824 - - - -
Capital Outlay
6248 PW Office Renovations $ 20,297 $ - $ - $ - $ -
6314 Flail - - - - -
Subtotal 20,297 - - - -
PUBLIC WORKS $ 2,403,103 $ 2,594,912 $ 2,847,099 $ 3,272,240 $ 3,257,100

PERSONNEL SUMMARY
Authorized Classifications:

Public Works Director/Engineer 0.75 0.75 0.75 0.75 0.75 Associate Civil Engineer 0.75 0.75 0.75 - -
Assistant Engineer - - - 0.75 0.75
Public Works Supervisor 1.00 1.00 1.00 1.00 1.00
Public Works Leadworker 1.00 1.00 1.00 1.00 1.00
GIS Program Coordinator 0.75 0.75 0.75 0.75 0.75
Engineer Tech II 1.00 1.00 1.00 1.00 1.00
Equipment Operator 2.00 2.00 2.00 2.00 2.00
Maintenance Worker I & II 5.00 5.00 5.00 5.00 5.00
Retired Annuitant - City Engineer 0.25 0.25 0.25 0.25 0.25 Total FTE 12.50 12.50 12.50 12.50 12.50
136 246

TWO-YEAR BUDGET
FISCAL YEARS 2026-27 AND 2027-28
Community Facilities Districts
Program Description:

The Community Facilities District was formed in 2000 to maintain designated open space and storm water retention facilities in the Windsor Estates, Deer Creek and Hazelwood/Oakridge Estates Subdivisions.

Objectives:
 Maintain weed and sediment control in and around storm water retention facilities.  Maintain weed control and tree care in designated open space areas within the subdivisions.

Budget Impacts:
 Personnel: None
 Operation and Maintenance: No significant change
 Capital Outlay: None
137 247
COMMUNITY FACILITIES DISTRICT #1 (WINDSOR)
Council Council
FUND SUMMARY Proposed Proposed
FY 2026-27 FY 2027-28
Restricted Funds, Beginning of Year 133,613 $ 133,933 $ Estimated Revenues, for Fiscal Year 16,320 16,320
Estimated Expenditures, for Fiscal Year (16,000) (16,000) Estimated Funds Available End of Year 133,933 $ 134,253 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 22,629 $ 22,890 $ 16,000 $ 16,320 $ 16,320 $ Total Revenues 22,629 $ 22,890 $ 16,000 $ 16,320 $ 16,320 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Community Facilities District #1 (Windsor) 3,076 $ 7,740 $ 16,000 $ 16,000 $ 16,000 $ Total Expenditures 3,076 $ 7,740 $ 16,000 $ 16,000 $ 16,000 $

REVENUE DETAIL

COMMUNITY FACILITIES DISTRICT
Fund 820
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
820-000-4651 Interest On Investments 4,705 $ 6,713 $ - $ - $ - $ 820-000-4750 Assessments 17,924 16,177 16,000 16,320 16,320 Subtotal 22,629 22,890 16,000 16,320 16,320
Total Revenues $ 22,890 22,629 $ 16,000 $ 16,320 $ 16,320 $

EXPENDITURE DETAIL
COMMUNITY FACILITIES DISTRICT #1 (WINDSOR)
Fund 820
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5400 Services - Consulting 3,076 $ 3,125 $ - $ - $ - $
5440 Services-Miscellaneous - 4,615 16,000 16,000 16,000 Subtotal 3,076 7,740 16,000 16,000 16,000
Total Expenses $ 3,076 $ 7,740 $ 16,000 $ 16,000 $ 16,000

COMMUNITY FACILITIES DISTRICT FUNDS
138 248
COMMUNITY FACILITIES DISTRICT #2 (WINDSOR)
Council Council
FUND SUMMARY Proposed Proposed
Restricted Funds, Beginning of Year 321,128 $ 329,628 $ Estimated Revenues, for Fiscal Year 25,500 25,500
Estimated Expenditures, for Fiscal Year (17,000) (17,000) Estimated Funds Available End of Year 329,628 $ 338,128 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 44,748 $ 33,929 $ 25,000 $ 25,500 $ 25,500 $ Total Revenues 44,748 $ 33,929 $ 25,000 $ 25,500 $ 25,500 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Community Facilities District #2 (Windsor) 11,267 $ 9,989 $ 17,000 $ 17,000 $ 17,000 $ Total Expenditures 11,267 $ 9,989 $ 17,000 $ 17,000 $ 17,000 $

REVENUE DETAIL

COMMUNITY FACILITIES DISTRICT
Fund 825
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
825-000-4651 Interest On Investments 12,322 $ 16,502 $ - $ - $ - $ 825-000-4750 Assessments 32,426 17,427 25,000 25,500 25,500 Subtotal 44,748 33,929 25,000 25,500 25,500
Total Revenues $ 33,929 44,748 $ 25,000 $ 25,500 $ 25,500 $

EXPENDITURE DETAIL
COMMUNITY FACILITIES DISTRICT #2 (WINDSOR)
Fund 825
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5400 Services - Consulting 2,408 3,209 - - -
5440 Services-Miscellaneous 8,859 6,780 17,000 17,000 17,000 Subtotal 11,267 9,989 17,000 17,000 17,000
Total Expenses $ 11,267 $ 9,989 $ 17,000 $ 17,000 $ 17,000 139 249
COMMUNITY FACILITIES DISTRICT #3 - DRAINAGE MAINTENANCE DISTRICT (DEER CREEK) Council Council
FUND SUMMARY Proposed Proposed
Restricted Funds, Beginning of Year $ 33,915 33,855 $
Estimated Revenues, for Fiscal Year 3,060 3,060
Estimated Expenditures, for Fiscal Year (3,000) (3,000) Estimated Funds Available End of Year 33,915 $ 33,975 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 4,102 $ 4,642 $ 3,000 $ 3,060 $ 3,060 $ Total Revenues 4,102 $ 4,642 $ 3,000 $ 3,060 $ 3,060 $
Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Community Facilities District #3 - Deer Creek DMD 500 $ 500 $ 3,000 $ 3,000 $ 3,000 $ Total Expenditures 500 $ 500 $ 3,000 $ 3,000 $ 3,000 $

REVENUE DETAIL

COMMUNITY FACILITIES DISTRICT
Fund 830
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
830-000-4651 Interest On Investments 1,120 $ 1,678 $ - $ - $ - $ 830-000-4750 Assessments 2,982 2,964 3,000 3,060 3,060
Subtotal 4,102 4,642 3,000 3,060 3,060
Total Revenues $ 4,642 4,102 $ 3,000 $ 3,060 $ 3,060 $

EXPENDITURE DETAIL
COMMUNITY FACILITIES DISTRICT #3 (Deer Creek DMD)
Fund 830
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5400 Services - Consulting 500 $ 500 $ - $ - $ - $
5440 Services-Miscellaneous - - 3,000 3,000 3,000
Subtotal 500 500 3,000 3,000 3,000
Total Expenses $ 500 $ 500 $ 3,000 $ 3,000 $ 3,000
140 250
COMMUNITY FACILITIES DISTRICTS #4 - LANDSCAPING AND LIGHTING DISTRICT (DEER CREEK) Council Council
FUND SUMMARY Proposed Proposed
Restricted Funds, Beginning of Year $ 49,045 48,125 $
Estimated Revenues, for Fiscal Year 21,420 21,420
Estimated Expenditures, for Fiscal Year (20,500) (20,500) Estimated Funds Available End of Year 49,045 $ 49,965 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 23,502 $ 24,240 $ 21,000 $ 21,420 $ 21,420 $ Total Revenues 23,502 $ 24,240 $ 21,000 $ 21,420 $ 21,420 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Community Facilities District #4 - Deer Creek LLD 16,844 $ 21,127 $ 20,000 $ 20,500 $ 20,500 $ Total Expenditures 16,844 $ 21,127 $ 20,000 $ 20,500 $ 20,500 $

REVENUE DETAIL

COMMUNITY FACILITIES DISTRICT
Fund 835
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
835-000-4651 Interest On Investments 2,464 $ 3,077 $ - $ - $ - $ 835-000-4750 Assessments 21,038 21,163 21,000 21,420 21,420 Subtotal 23,502 24,240 21,000 21,420 21,420
Total Revenues $ 24,240 23,502 $ 21,000 $ 21,420 $ 21,420 $

EXPENDITURE DETAIL
COMMUNITY FACILITIES DISTRICT #4 (DEER CREEK LLD)
Fund 835
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5400 Services - Consulting 500 $ 500 $ - $ 500 $ 500 $
5440 Services-Miscellaneous 16,344 20,627 20,000 20,000 20,000 Subtotal 16,844 21,127 20,000 20,500 20,500
Total Expenses $ 16,844 $ 21,127 $ 20,000 $ 20,500 $ 20,500 141 251
COMMUNITY FACILITIES DISTRICT #5 (SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE) Council Council
FUND SUMMARY Proposed Proposed
Restricted Funds, Beginning of Year $ 27,630 27,580 $
Estimated Revenues, for Fiscal Year 67,000 65,800
Estimated Expenditures, for Fiscal Year (65,750) (66,540) Estimated Funds Available End of Year 27,630 $ 28,090 $ Actual Actual Council Council Council
REVENUE SUMMARY Revenue Revenue Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money 23,484 $ 85,109 $ 52,907 $ 65,800 $ 67,000 $ Total Revenues 23,484 $ 85,109 $ 52,907 $ 65,800 $ 67,000 $ Actual Actual Council Council Council
EXPENDITURE SUMMARY Expended Expended Approved Proposed Proposed FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Community Facilities District - SGIP Landscape Maint 21,458 $ 57,029 $ 57,103 $ 65,750 $ 66,540 $ Total Expenditures 21,458 $ 57,029 $ 57,103 $ 65,750 $ 66,540 $

REVENUE DETAIL

COMMUNITY FACILITIES DISTRICT
Fund 840
Actual Actual Council Council Council
Revenue Revenue Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Revenue from Use of Money
840-000-4651 Interest On Investments - $ 839 $ - $ - $ - $ 840-000-4750 Assessments 23,484 84,270 52,907 53,000 65,000 Subtotal 23,484 85,109 52,907 53,000 65,000
Transfers In
840-000-4701 Transfers In - $ - $ - $ 12,800 $ 2,000 $
Subtotal - - - 12,800 2,000
Total Revenues $ 85,109 23,484 $ 52,907 $ 65,800 $ 67,000 $

EXPENDITURE DETAIL
COMMUNITY FACILITIES DISTRICT #5 (SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE) Fund 840
Actual Actual Council Council Council
Expended Expended Approved Proposed Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Materials, Supplies & Services
5310 Utilities - $ 10,434 $ $ 10,000 $ 15,750 $ 16,540
5400 Services - Consulting 13,595 4,500 40,903 5,000 5,000 5440 Services-Miscellaneous 7,863 42,095 6,200 45,000 45,000 Subtotal 21,458 57,029 57,103 65,750 66,540
Total Expenses $ 21,458 $ 57,029 $ 57,103 $ 65,750 $ 66,540 142 252
Glossary of Terms (Note: Authority Statement is included after definition, if applicable) Appropriated Budget. The expenditure authority created by resolution that is approved by the City Council, which includes related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriation and other legally authorized Council changes. (NCGA Interpretation 10)
Basis of Accounting. The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (that is, when the transaction or events take place), or on a cash basis (that is, when cash is received or paid). (SGAS 11) Comparative Data. Information from prior fiscal periods provided to enhance the analysis of financial data for the current fiscal period.

Component Unit. A legally separate organization for which the elected officials of the government are financially accountable. For example, the City of Shasta Lake and the Shasta Lake Redevelopment Agency. (SGAS 14)
Connection Fee. Fees charged to join or to extend an existing utility system.

Consistency. The principle according to which once an accounting principal or reporting method is adopted, it will be used for all similar transactions and events. The concept of consistency in financial reporting extends to many areas such as valuation methods, basis of accounting, and determination of the financial reporting entity. (SGAC 1) Debt Service Fund. Governmental fund type used to account for accumulation of resources for, and the payment of, general long-term debt principal and interest. (NCGA Statement 1) Developer Fees. Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g. parks, sidewalks).

Encumbrances. Commitments related to unperformed contracts for goods and services. (NCGA Statement 1)
Enterprise Fund. Propriety fund type used to report an activity for which a fee is charged to external users for goods or services. (SGAS 34)
Fiduciary Fund. Funds used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support the government’s own programs. (SGAS 34) Final Amended Budget. Term used in connection with budgetary reporting. The original budget adjusted by all reserves, transfers, allocations, supplemental appropriations, and other legally authorized changes applicable to the fiscal year. (SGAS 34) Financial Reporting Entity. A primary government, organizations for which the primary government is financial accountable, and other organizations for which the nature and significance 143 253
of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Financial Resources. Resources that are or will become available for spending. Financial resources include cash and resources ordinarily expected to be converted to cash.

Fiscal Accountability. The responsibility of governments to justify that their actions in the current period have complied with public decisions concerning the raising and spending of public moneys in the short term (usually one budgetary cycle or one year). (SGAS 34) Fixed Budget. Budgets that embody estimates of specific (fixed) dollar amounts. (NCGA Statement 1)
Flexible Budget. Budgets that embody dollar estimates that vary according to demand for the goods or services provided. (NCGA Statement 1)
Function. A group of related activities aimed at accomplishing a major service for which a government is responsible (e.g. public safety).

Fund. A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are separated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. (NCGA Statement 1) Fund Balance. The difference between assets and liabilities reported in a governmental fund.

Fund Classifications. One of the three categories (governmental, proprietary, and fiduciary) used to classify fund types.

General Fund. The general fund is one of five governmental fund types and typically services as the chief operating fund of a government. The general fund is used to account for all financial resources except those required to be accounted for in another fund. (NCGA Statement 1) Generally Accepted Accounting Principles (GAAP). The conventions, rules, and procedures that serve as the norm for the fair presentation of financial statements. The various sources of GAAP for state and local government are set forth by SAS No. 60, the Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report.

Governmental Funds. Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent fund.

Internal Financial Reporting. Financial reporting specifically designed to meet the needs of management.
144 254
Internal Service Funds. Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments, or agencies of the City and its component units, or to other governments, on a cost-reimbursement basis. (SGAS 34) Legal Level of Budgetary Control. The level at which a government’s management may not reallocate resources without special approval from the City Council.

Original Budget. The first complete appropriated budget. The original budget may be adjusted by reserves, transfers, allocations, supplemental appropriations, and other legally authorized Council changes before the beginning of the fiscal year. The original budget should also include actual appropriation amounts automatically carried over from prior years by law. (SGAS 34) Proprietary Funds. Funds that focus on the determination of operating income, changes in net assets, financial position, and cash flows. There are two different types of proprietary funds:
enterprise funds and internal service funds.

Reserved (Restricted) Fund Balance. The portion of a governmental fund’s net assets that is not available for appropriation.

Restricted Assets/Funds. Assets whose use is subject to constraints that are either a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of the other governments or (b) imposed by law through constitutional provisions or enabling legislation. (SGAS 34)
Rollover Funds. Funds that were adopted in a previous year budget (spending plan) into the current fiscal period for spending. This is a result of not completing a project in the year it was budgeted.

Special Assessment. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

Special Revenue Fund. A governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes. (NCGA Statement 1)
Supplemental Appropriation. The method/process in which the City Council authorizes additional spending in a fiscal year, not included in the original budget.

Undesignated Unreserved Fund Balance. Available expendable financial resources in a government fund that are not the object of tentative management plans. 145 255
Commonly Used Acronyms
 CAFR-Comprehensive Annual Financial Report
 CDBG-Community Development Block Grant
 CMAS-California Multiple Award Schedule
 COPS-Community Oriented Policing Services
 CSMFO-California Society of Municipal Finance Officers  ERAF-Educational Revenue Augmentation Fund
 GAAFR-Governmental, Accounting, Auditing, and Financial Reporting  GAAP-Generally accepted account principles
 GASB-Government Account Standards Board
 GFOA-Government Finance Officers Association
 HOME-Home Investment Partnership Program
 MFOA-Municipal Finance Officers Association
 MPO- Metropolitan Planning Organization
 NCGA-National Council on Governmental Accounting
 PARS-Public Agency Retirement Services
 PERS-Public Employee Retirement System
 PF&CC-Plant, Facility, and Capacity Charge
 RAWC-Redding Area Water Council
 SRTA-Shasta Regional Transportation Agency
 SCORE-Small Cities Organized Risk Effort
 SGAS-Statement on Government Accounting Standards
 SLESF-Supplemental Law Enforcement Services Funds
 TDA-Transit Development Act
 VLF-Vehicle License Fee
 USBR-United States Bureau of Reclamation
 WAPA-Western Area Power Administration
146 256

CITY OF SHASTA LAKE
2026-2027Salary and Benefit BudgetBy Fund/DepartmentRates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)IBEW 5110:5125 5130 5160:5180 5185 5195 5190 5175 5150, 5165,
5170, 5181
TeamstersManagement OVERTIME/ PERS LIFE & TOTAL TOTALNon-Permanent CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 1,036,259 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) WATER; 510-330Overtime 363 25,000 25,363 363
Public Works Superintendent - Water M 136,864 2,632 49,310 2,023 6,590 175 1,600 39,498 99,195 238,691 Senior Plant Operator T 102,170 1,965 8,585 1,510 4,919 175 1,600 39,498 56,286 160,421 Water Treatment Plant Operator II T 87,610 1,685 7,361 1,295 4,218 175 1,600 39,498 54,147 143,442 Water Treatment Plant Operator I/II T 87,610 1,685 7,361 1,295 4,218 175 1,600 39,498 54,147 143,442 Finance Director M 42,000 808 3,529 621 2,022 44 400 9,874 16,491 59,299 Position Upgrade/Standby Pay N 10,000 - 145 481 - 626 10,626 Annual Unfunded PERS 47,597 47,597 - 47,597
Annual OPEB 87,843 87,843
87,843
WATER TOTAL: 466,253 33,775 123,743 7,252 22,449 744 6,799 255,707 416,695 916,723 -
ELECTRIC; 520-320Overtime 50,000 725 - - 725 50,725
Electric Utilities Director M 311,605 5,992 39,622 4,605 15,003 175 1,600 39,498 100,502 418,099 Electric Operations Manager M 239,699 4,610 86,359 3,542 11,541 175 1,600 39,498 142,715 387,024 Assistant Electric Director M 239,699 4,610 86,359 3,542 11,541 175 1,600 39,498 142,715 387,024 Electric Leadworker I 181,688 3,494 65,459 2,685 8,748 175 1,600 39,498 118,164 303,346Electric Lineman I 190,154 3,657 15,978 2,810 9,156 175 1,600 39,498 69,216 263,026 Electric Lineman I 181,688 3,494 15,266 2,685 8,748 175 1,600 39,498 67,972 253,154 Electric Lineman I 181,688 3,494 15,266 2,685 8,748 175 1,600 39,498 67,972 253,154 Electric Lineman I 181,688 3,494 15,266 2,685 8,748 175 1,600 39,498 67,972 253,154 Electric Troublemen I 195,312 3,756 70,367 2,886 9,404 175 1,600 39,498 123,930 322,998 Line Staking Technician I 145,350 2,795 52,367 2,148 6,998 175 1,600 39,498 102,786 250,931 Position Upgrade/Standby Pay N 20,000 - 290 963 - 1,253 21,253 Annual Unfunded PERS 213,709 213,709 - 213,709
Annual OPEB 117,894 117,894 117,894
ELECTRIC TOTAL: 2,068,571 89,396 676,019 31,288 99,598 1,750 15,998 512,869 1,337,523 3,495,490 -
WASTEWATER; 530-330Overtime 30,000 - 435 - - 435 30,435Public Works Superintendent-Wastewater M 136,864 2,632 49,310 2,023 6,590 175 1,600 39,498 99,195 238,691 Senior WW Treatment Operator T 102,170 1,965 8,585 1,510 4,919 175 1,600 39,498 56,286 160,421 Wastewater Treatment Plant Operator II T 87,610 1,685 7,361 1,295 4,218 175 1,600 39,498 54,147 143,442 Wastewater Treatment Plant Operator II T 87,610 1,685 7,361 1,295 4,218 175 1,600 39,498 54,147 143,442 Position Upgrade/Standby Pay N 10,000 - 145 481 - - 626 10,626 Annual Unfunded PERS 43,215 - 43,215 43,215
Annual OPEB 56,955 56,955 56,955
WASTEWATER TOTAL: 424,253 37,967 115,832 6,703 20,427 700 6,399 214,945 365,007 827,226 -
CITY COUNCIL; 110-101Councilmember 11,400 - - 872 549 175 - 1,596 12,996 Councilmember 11,400 - - 872 549 175 - 1,596 12,996
Councilmember 11,400 - - 872 549 175 - 1,596 12,996
Councilmember 11,400 - - 872 549 175 15,104 16,700 28,100 Councilmember 11,400 - - 872 549 175 - 1,596 12,996
CITY COUNCIL TOTAL: 57,000 - - 4,361 2,744 875 - 15,104 23,084 80,084 147
257

CASHOUT 1,036,259 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) -
CITY MANAGER; 110-102City Manager M 255,981 4,872 92,225 3,782 12,325 175 1,600 39,498 149,605 410,458 City Clerk-Permit Center Manager M 53,279 1,025 4,477 787 2,565 88 800 19,749 28,466 82,769 Executive Assistant M 72,842 1,401 6,121 1,077 3,507 175 1,600 39,498 51,977 126,220 CD/ED Manager M 111,176 2,138 9,342 1,643 5,353 175 1,600 39,498 57,610 170,924 Retired Annuitant - 960 Hours N 46,435 - - 673 2,236 88 - 2,997 49,432 Auto Allowance N 6,600 - - - - 6,600
Annual Unfunded PERS 51,459 51,459 - 51,459
Annual OPEB - - -
CITY MANAGER TOTAL: 546,313 9,436 163,623 7,962 25,986 701 5,599 138,241 342,114 897,862 -
FINANCE & CUSTOMER SERVICE; 110-103Finance Director M 126,001 2,423 10,587 1,862 6,067 131 1,200 29,623 49,470 177,894 Senior Accountant M 113,402 2,181 9,529 1,676 5,460 175 1,600 39,498 57,937 173,520 Utility Billing & Customer Service Supervisor M 88,088 1,694 7,402 1,302 4,241 175 1,600 39,498 54,217 143,999 Accounting Technician - AP M 75,317 1,448 27,135 1,113 3,626 175 1,600 39,498 73,147 149,912 Accounting Technician - PR/HR M 80,558 1,549 6,769 1,191 3,879 175 1,600 39,498 53,111 135,218 Accounting Technician - Utilities M 75,317 1,448 6,328 1,113 3,626 175 1,600 39,498 52,340 129,105 Account Clerk II T 63,045 1,212 5,297 932 3,036 175 1,600 39,498 50,537 114,794Account Clerk II T 63,045 1,212 8,016 932 3,036 175 1,600 39,498 53,256 117,513 Meter Reader/Service and Warehouse Worker T 71,906 1,383 6,042 1,063 3,462 175 1,600 39,498 51,839 125,128 Annual Unfunded PERS 78,937 - 78,937 78,937
Annual OPEB 334,629 334,629 334,629
FINANCE & CUSTOMER SERVICE TOTAL: 756,678 14,550 166,043 11,184 36,433 1,531 13,998 680,233 909,422 1,680,650 -
DEVELOPMENT SERVICES; 110-410 -
Senior Planner M 112,757 2,168 40,624 1,666 5,429 175 1,600 39,498 88,992 203,917 City Clerk-Permit Center Manager M 53,279 1,025 4,477 787 2,565 88 800 19,749 28,466 82,769 Development Services Technician III T 69,181 1,330 5,813 1,022 3,331 175 1,600 39,498 51,438 121,949 Building Official M 110,427 2,124 9,279 1,632 5,317 175 1,600 39,498 57,500 170,051Code Enforcement Officer T 69,285 1,332 5,822 1,024 3,336 175 1,600 39,498 51,454 122,071 Retired Annuitant - 960 Hours N 36,706 - - 532 1,767 44 - 2,343 39,049 Planning Commission Stipends ($100/meeting) N 2,500 - - 383 120 175 - 678 3,178 Annual Unfunded PERS 43,286 - 43,286 43,286
Annual OPEB - - -
DEVELOPMENT SERV. TOTAL: 454,134 7,979 109,300 7,046 21,866 1,007 7,199 177,739 324,156 786,269 ANIMAL CONTROL; 110-210Animal Control Officer-Supervisor M 83,928 1,614 7,052 1,240 4,041 175 1,600 39,498 53,605 139,147 Shelter Coordinator T 51,958 999 4,366 768 2,502 175 1,600 39,498 48,908 101,865 Animal Control Officer T 67,496 1,298 5,671 998 3,250 175 1,600 39,498 51,192 119,986 Annual Unfunded PERS 21,217 - 21,217 21,217
Annual OPEB - - -
ANIMAL CONTROL TOTAL: 203,382 3,911 38,306 3,006 9,793 525 4,799 118,493 174,922 382,215 148
258

CASHOUT 1,036,259 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) ENGINEER; 110-314Public Works Director/Engineer 25% M 54,283 1,044 4,561 802 2,614 44 400 9,874 18,295 73,622 Assistant Engineer 25% M 30,898 594 2,596 457 1,488 44 400 9,874 14,859 46,352 GIS Program Coordinator 25% M 30,004 577 3,815 443 1,445 44 400 9,874 16,021 46,602 Retired Annuitant - 960 Hours N 50,107 - - 727 2,413 44 - 3,184 53,291 Annual Unfunded PERS 12,016 12,016 - 12,016
Annual OPEB - - -
ENGINEER TOTAL: 165,292 2,215 22,989 2,429 7,959 176 1,200 29,623 64,375 231,883 PARKS; 110-510Parks Maintenance Worker T 57,179 1,100 4,804 845 2,753 175 1,600 39,498 49,675 107,954 Parks Maintenance Worker T 57,179 1,100 4,804 845 2,753 175 1,600 39,498 49,675 107,954 Annual Unfunded PERS 11,930 11,930 - 11,930
Annual OPEB - - -
PARKS TOTAL: 114,358 2,200 21,539 1,690 5,506 350 3,200 78,995 111,280 227,838 MOTOR POOL; 610-315Senior Mechanic T 93,246 1,793 7,835 1,378 4,490 175 1,600 39,498 54,975 150,014 Equipment Mechanic Lead Worker T 75,858 1,459 6,374 1,121 3,652 175 1,600 39,498 52,420 129,736 Annual Unfunded PERS 17,641 - 17,641 17,641
Annual OPEB 29,572 29,572 29,572
MOTOR POOL. TOTAL: 169,104 3,252 31,850 2,499 8,142 350 3,200 108,567 154,608 326,964 PUBLIC WORKS; 620-310Overtime - 60,000 - 870 - - - - 870 60,870Public Works Director/Engineer 75% M 162,848 3,132 13,683 2,407 7,841 131 1,200 29,623 54,885 220,866 Associate Civil Engineer 75% M 92,695 1,783 7,789 1,370 4,463 131 1,200 29,623 44,576 139,054 GIS Program Coordinator 75% M 90,012 1,731 11,445 1,330 4,334 131 1,200 29,623 48,063 139,806 Engineering Tech T 85,738 1,649 7,204 1,267 4,128 175 1,600 39,498 53,872 141,258 Public Works Supervisor M 117,645 2,262 42,385 1,739 5,664 175 1,600 39,498 91,061 210,968 Public Works Leadworker T 90,667 1,744 7,618 1,340 4,365 175 1,600 39,498 54,596 147,007 Public Works Equipment Operator T 82,576 1,588 6,938 1,220 3,976 175 1,600 39,498 53,407 137,571 Public Works Equipment Operator T 82,576 1,588 6,938 1,220 3,976 175 1,600 39,498 53,407 137,571 Public Works Maintenance Worker II T 74,984 1,442 9,534 1,108 3,610 175 1,600 39,498 55,525 131,951 Public Works Maintenance Worker II T 74,984 1,442 6,301 1,108 3,610 175 1,600 39,498 52,291 128,717 Public Works Maintenance Worker II T 74,984 1,442 6,301 1,108 3,610 175 1,600 39,498 52,291 128,717 Public Works Maintenance Worker I T 65,354 1,257 5,491 966 3,147 175 1,600 39,498 50,876 117,487 Public Works Maintenance Worker II T 74,984 1,442 6,301 1,108 3,610 175 1,600 39,498 52,291 128,717 Retired Annuitant - 960 Hours N 50,107 - - 727 2,413 44 - 3,184 53,291 Position Upgrade/Standby Pay N 20,000 - 290 963 - 1,253 21,253 Annual Unfunded PERS 122,060 - 122,060 122,060
Annual Unfunded OPEB 183,874 183,874 183,874
*PUBLIC WORKS TOTAL: 1,240,154 82,502 259,990 19,178 59,711 2,187 19,598 667,719 1,028,383 2,351,038 GENERAL FUND TOTALS 2,297,159 40,291 521,800 37,677 110,287 5,165 35,996 1,238,428 1,949,352 4,286,801 -
COMBINED TOTALS 6,665,494 287,182 1,729,235 104,597 320,615 10,896 87,990 2,998,235 5,251,568 12,204,243 149
259

CITY OF SHASTA LAKE
2027-2028Salary and Benefit BudgetBy Fund/DepartmentRates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)IBEW 5110:5125 5130 5160:5180 5185 5195 5190 5175 5150, 5165,
5170, 5181
TeamstersManagement OVERTIME/ PERS LIFE & TOTAL TOTALNon-Permanent CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 1,080,370 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) WATER; 510-330Overtime 25,000 - 363 - 363 25,363
Public Works Superintendent - Water M 140,962 2,711 53,144 2,083 6,598 175 1,664 43,467 107,131 250,804Senior Plant Operator T 105,227 2,024 8,885 1,555 4,925 175 1,664 43,467 60,671 167,922Water Treatment Plant Operator II T 90,230 1,735 7,618 1,333 4,223 175 1,664 43,467 58,481 150,446 Water Treatment Plant Operator I/II T 90,230 1,735 7,618 1,333 4,223 175 1,664 43,467 58,481 150,446 Finance Director M 44,101 848 3,724 652 2,064 44 416 10,867 17,767 62,716 Position Upgrade/Standby Pay N 10,000 - 145 468 - 613 10,613Annual Unfunded PERS 47,376 - 47,376 47,376 Annual OPEB 91,661 91,661 91,661
WATER TOTAL: 480,751 34,053 128,366 7,464 22,502 744 7,071 276,398 442,545 957,348 -
ELECTRIC; 520-320Overtime 50,000 725 - - - 725 50,725
Electric Utilities Director M 320,944 6,172 41,384 4,743 15,022 175 1,664 43,467 106,455 433,571 Electric Operations Manager M 246,896 4,748 93,083 3,649 11,556 175 1,664 43,467 153,594 405,238 Assistant Electric Director M 246,896 4,748 93,083 3,649 11,556 175 1,664 43,467 153,594 405,238 Electric Leadworker I 190,778 3,669 71,926 2,819 8,929 175 1,664 43,467 128,980 323,427 Electric Lineman I 199,659 3,840 16,858 2,951 9,345 175 1,664 43,467 74,460 277,959 Electric Lineman I 190,778 3,669 16,108 2,819 8,929 175 1,664 43,467 73,163 267,609 Electric Lineman I 190,778 3,669 16,108 2,819 8,929 175 1,664 43,467 73,163 267,609 Electric Lineman I 190,778 3,669 16,108 2,819 8,929 175 1,664 43,467 73,163 267,609 Electric Troublemen I 205,088 3,944 77,321 3,031 9,599 175 1,664 43,467 135,257 344,289 Line Staking Technician I 152,610 2,935 57,536 2,255 7,143 175 1,664 43,467 112,240 267,785 Position Upgrade/Standby Pay N 20,000 - 290 936 - 1,226 21,226Annual Unfunded PERS 214,887 214,887 - 214,887 Annual OPEB 120,870 120,870 120,870
ELECTRIC TOTAL: 2,155,203 91,063 714,401 32,569 100,875 1,750 16,638 555,544 1,421,777 3,668,043 -
WASTEWATER; 530-330Overtime 30,000 - 435 - - - 435 30,435 Public Works Superintendent-Wastewater M 140,962 2,711 53,144 2,083 6,598 175 1,664 43,467 107,131 250,804Senior WW Treatment Operator T 105,227 2,024 8,885 1,555 4,925 175 1,664 43,467 60,671 167,922Wastewater Treatment Plant Operator II T 90,230 1,735 7,618 1,333 4,223 175 1,664 43,467 58,481 150,446 Wastewater Treatment Plant Operator II T 90,230 1,735 7,618 1,333 4,223 175 1,664 43,467 58,481 150,446 Position Upgrade/Standby Pay N 10,000 - 145 468 - - 613 10,613 Annual Unfunded PERS 42,938 - 42,938 42,938
Annual OPEB 58,446 58,446 58,446
WASTEWATER TOTAL: 436,650 38,205 120,204 6,884 20,438 700 6,655 232,316 387,196 862,051 -
CITY COUNCIL; 110-101Councilmember 11,400 - - 872 534 175 - 1,581 12,981 Councilmember 11,400 - - 872 534 175 - 1,581 12,981
Councilmember 11,400 - - 872 534 175 - 1,581 12,981
Councilmember 11,400 - - 872 534 175 16,453 18,033 29,433 Councilmember 11,400 - - 872 534 175 - 1,581 12,981
-
CITY COUNCIL TOTAL: 57,000 - - 4,361 2,668 875 - 16,453 24,356 81,356 150
260

CASHOUT 1,080,370 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) -
CITY MANAGER; 110-102City Manager M 255,981 5,116 96,508 3,786 11,981 175 1,664 43,467 157,582 418,679 City Clerk-Permit Center Manager M 54,881 1,056 4,634 811 2,569 88 832 21,734 30,667 86,603 Executive Assistant M 75,026 1,443 6,335 1,109 3,512 175 1,664 43,467 56,261 132,730 CD/ED Manager M 114,504 2,202 9,668 1,692 5,359 175 1,664 43,467 62,026 178,732 Retired Annuitant - 960 Hours N 47,827 - - 693 2,239 88 - 3,020 50,847 Auto Allowance N 6,600 - - - - 6,600
Annual Unfunded PERS 50,359 50,359 - 50,359
Annual OPEB 336,532 336,532 336,532
CITY MANAGER TOTAL: 554,819 9,817 167,504 8,091 25,660 701 5,823 488,668 696,447 1,261,082 -
FINANCE & CUSTOMER SERVICE; 110-103Finance Director M 132,304 2,544 11,171 1,955 6,193 131 1,248 32,601 53,298 188,145 Senior Accountant M 116,813 2,246 9,863 1,726 5,467 175 1,664 43,467 62,363 181,421 Utility Billing & Customer Service Supervisor M 90,730 1,745 7,661 1,341 4,247 175 1,664 43,467 58,554 151,029 Accounting Technician - AP M 77,584 1,492 29,250 1,147 3,631 175 1,664 43,467 79,335 158,411 Accounting Technician - PR/HR M 82,971 1,596 7,005 1,226 3,883 175 1,664 43,467 57,421 141,988 Accounting Technician - Utilities M 77,584 1,492 6,551 1,147 3,631 175 1,664 43,467 56,635 135,711 Account Clerk II T 64,938 1,249 5,483 960 3,039 175 1,664 43,467 54,788 120,975 Account Clerk II T 64,938 1,249 8,373 960 3,039 175 1,664 43,467 57,679 123,866 Meter Reader/Service and Warehouse Worker T 74,069 1,424 6,254 1,095 3,467 175 1,664 43,467 56,122 131,615 Annual Unfunded PERS 78,693 - 78,693 78,693
Annual OPEB - - -
FINANCE & CUSTOMER SERVICE TOTAL: 781,929 15,037 170,304 11,557 36,599 1,531 14,558 380,340 614,888 1,411,855 -
DEVELOPMENT SERVICES; 110-410 -Senior Planner M 116,147 2,234 43,789 1,717 5,436 175 1,664 43,467 96,249 214,630City Clerk-Permit Center Manager M 54,881 1,056 4,634 811 2,569 88 832 21,734 30,667 86,603 Development Services Technician III T 71,261 1,370 6,017 1,053 3,335 175 1,664 43,467 55,711 128,342 Building Official M 113,734 2,187 9,603 1,681 5,323 175 1,664 43,467 61,914 177,835Code Enforcement Officer T 71,365 1,372 6,026 1,055 3,340 175 1,664 43,467 55,727 128,464 Planning Commission Stipends ($100/meeting) N 2,500 - - 383 117 175 - 675 3,175 Annual Unfunded PERS 43,012 - 43,012 43,012
Annual OPEB - - -
DEVELOPMENT SERV. TOTAL: 429,888 8,219 113,080 6,700 20,121 963 7,487 195,603 343,954 782,061 ANIMAL CONTROL; 110-210Animal Control Officer-Supervisor M 86,445 1,662 7,299 1,278 4,046 175 1,664 43,467 57,929 146,036 Shelter Coordinator T 53,518 1,029 4,519 791 2,505 175 1,664 43,467 53,121 107,668 Animal Control Officer T 69,514 1,337 5,869 1,027 3,254 175 1,664 43,467 55,456 126,307 Annual Unfunded PERS 21,082 - 21,082 21,082
Annual OPEB - - -
ANIMAL CONTROL TOTAL: 209,477 4,028 38,768 3,096 9,805 525 4,991 130,402 187,588 401,093 151
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CASHOUT 1,080,370 1.45% (7,000 * 2.5%) 1,600 (SUM H...M) (C+G+N) ENGINEER; 110-314Public Works Director/Engineer 25% M 55,910 1,075 4,721 826 2,617 44 416 10,867 19,490 76,476 Assistant Civil Engineer 25% M 31,824 612 2,687 470 1,490 44 416 10,867 15,973 48,409 GIS Program Coordinator 25% M 30,904 594 3,985 457 1,446 44 416 10,867 17,215 48,713 Retired Annuitant - 960 Hours N 61,807 - - 896 2,893 44 - 3,833 65,640 Annual Unfunded PERS 11,940 - 11,940 11,940
Annual OPEB - - -
ENGINEER TOTAL: 180,445 2,282 23,332 2,649 8,446 176 1,248 32,601 68,451 251,178 PARKS; 110-510Parks Maintenance Worker T 58,885 1,132 4,972 870 2,756 175 1,664 43,467 53,904 113,921 Parks Maintenance Worker T 58,885 1,132 4,972 870 2,756 175 1,664 43,467 53,904 113,921 Annual Unfunded PERS 11,852 - 11,852 11,852
Annual OPEB - - -
PARKS TOTAL: 117,770 2,264 21,796 1,740 5,512 350 3,328 86,935 119,661 239,694 MOTOR POOL; 610-315Senior Mechanic T 96,034 1,847 8,108 1,419 4,495 175 1,664 43,467 59,328 157,209 Equipment Mechanic Lead Worker T 78,125 1,502 6,596 1,155 3,657 175 1,664 43,467 56,714 136,341 Annual Unfunded PERS 17,527 - 17,527 17,527
Annual OPEB 30,762 30,762 30,762
MOTOR POOL. TOTAL: 174,158 3,349 32,232 2,574 8,152 350 3,328 117,697 164,332 341,840 PUBLIC WORKS; 620-310Overtime - 60,000 - 870 - - - - 870 60,870 Public Works Director/Engineer 75% M 167,731 3,226 14,162 2,479 7,851 131 1,248 32,601 58,471 229,428 Associate Civil Engineer 75% M 95,472 1,836 8,061 1,411 4,469 131 1,248 32,601 47,920 145,228 GIS Program Coordinator 75% M 92,711 1,783 11,955 1,370 4,339 131 1,248 32,601 51,643 146,137Engineering Tech T 88,317 1,698 7,457 1,305 4,134 175 1,664 43,467 58,202 148,217 Public Works Supervisor M 121,181 2,330 45,687 1,791 5,672 175 1,664 43,467 98,456 221,967Public Works Leadworker T 93,392 1,796 7,885 1,380 4,371 175 1,664 43,467 58,943 154,131 Public Works Equipment Operator T 85,051 1,636 7,181 1,257 3,981 175 1,664 43,467 57,725 144,412 Public Works Equipment Operator T 85,051 1,636 7,181 1,257 3,981 175 1,664 43,467 57,725 144,412 Public Works Maintenance Worker II T 77,230 1,485 9,958 1,141 3,615 175 1,664 43,467 60,021 138,736 Public Works Maintenance Worker II T 77,230 1,485 6,521 1,141 3,615 175 1,664 43,467 56,583 135,298 Public Works Maintenance Worker II T 77,230 1,485 6,521 1,141 3,615 175 1,664 43,467 56,583 135,298 Public Works Maintenance Worker I T 67,309 1,294 5,683 995 3,150 175 1,664 43,467 55,135 123,737 Public Works Maintenance Worker II T 77,230 1,485 6,521 1,141 3,615 175 1,664 43,467 56,583 135,298 Retired Annuitant - 960 Hours N 51,610 - - 748 2,416 44 - 3,208 54,817 Position Upgrade/Standby Pay N 20,000 - 290 936 - 1,226 21,226 Annual Unfunded PERS 121,285 121,285 - 121,285
Annual OPEB 190,740 190,740 190,740
*PUBLIC WORKS TOTAL: 1,276,746 83,175 266,058 19,717 59,759 2,187 20,382 723,215 1,091,317 2,451,238 GENERAL FUND TOTALS 2,331,327 41,646 534,785 38,193 108,810 5,121 37,436 1,331,001 2,055,345 4,428,318 -
COMBINED TOTALS 6,854,835 291,490 1,796,045 107,401 320,534 10,852 91,509 3,236,171 5,562,513 12,708,838 152
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Shasta Lake City CouncilJune 2, 2026

Shasta Lake City Council
June 2, 2026