Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
_ 9.1(c)--Consider Resolution adopting and approving City of Redding Biennial Budget
C IT Y OF REMDINO�" AN CITY OF REDDING REPORT TO THE CITY COUNCIL MEETING DATE: June 1.7, 2025 FROM: Barry Tippin, City Manager ITEM NO. 9.1(c) ***APPROVED BY*** btippin@cityofredding.org ey An' �an "e 4 12P P ci�' I 6/11/2025 btippin@cityofredding.org SUBJECT: 9.1(c) --Consider Resolution adopting and approving the City of Redding Biennial Budget for Fiscal Years 2025-26 and 2026-27 Recommendation Authorize and approve the following: (1) Adopt Resolution approving and adopting the City of Redding Biennial Budget for Fiscal Years ending June 30, 2026 and June 30, 2027; and (2) Find that the general maintenance activities performed by various City departments on City facilities/equipment over the course of Fiscal Years 2025-2026 and 2026-2027 are categorically exempt from review under the California Environmental Quality Act Guidelines, per Section 15301 - Existing Facilities. Fiscal Impact The Biennial Budget 2025-2027 (Budget) is the expenditure plan for the City of Redding (City). Approving the budget will provide the opportunity for City staff to perform the duties and pursue the strategies as outlined in the document and as directed by the City Council (Council). The proposed budget for Fiscal Year (FY) 2025-26 is $428,673,931 and for FY 2026-27 is $422,431,957. Alternative Action The Council could choose to not approve the budget, adjust the budget, after approving the budget, adjust the budget through future Council action, and/or direct staff to bring back the budget for re -consideration at a future special meeting. The budget must be approved prior to the start of the next fiscal year which begins July 1, 2025. Report to Redding City Council June 12, 2025 Re: 9.1(c) --Consider Resolution adopting and approving City of Redding Biennial BudgetPage 2 Background/Analysis The City operates on a budget approved by the Council in June of each odd numbered year. The budget is developed over the span of several months with each department establishing necessary staffing and funding required to achieve its core functions including that which would be required to complete additional efforts as directed by the Council. This budget reflects the information presented and discussed at three budget workshops conducted in January, March, and May 2025. The workshops provided the Council with an opportunity to provide direction relative to the budget development process. The presented budget follows the direction received from the Council. Within the budget document - and copied below - is the City Manager Budget Message. City Manager Budget Message Introduction The City of Redding Biennial budget for Fiscal Year 2025-26 and Fiscal Year 2026-27 reflects a strategic shift from recent periods of service expansion to a more measured, constrained approach required by economic realities. While the previous biennium was designed with an expectation of deficit spending, unforeseen challenges—including persistent inflation, global supply chain issues, poor sales tax performance, and increased personnel costs—exacerbated costs beyond the plan. In response, this proposed budget represents a recalibration or "right- sizing" of the workforce and reducing operations and maintenance expenditures to preserve core services and financial stability. Despite these pressures, the prior investments supported by the previous budget significantly improved service levels for the past two years. The community benefited from increased public safety staffing for an extended period, strategic utility investments, expanded park and recreation services, downtown revitalization, hiring, retaining, and developing staff, and substantial infrastructure upgrades. However, even with the conservative projections and assumptions, sustaining long-term fiscal health now requires difficult decisions. Economic Conditions and Revenue Constraints Over the past two years, the regional economy has stalled - local consumer purchases are down and not meeting projections as inflation increased and online purchases increased, which in turn redirected tax allocations to other locations. Thereby, the City experienced significant underperformance in sales tax revenue, the single largest contributor to the General Fund. The shortfall - approximately $2.9 million that compounds prior biennial budget shortfall of more than $3 million - combined with new regulatory requirements, increased personnel, risk management, and maintenance costs, and inflation -driven increases in materials, fuel, and contract costs; collectively, has placed a heavy strain on departmental budgets. Operational overruns, particularly in maintenance and public safety, became unavoidable due to price volatility and supply chain issues. Report to Redding City Council June 12, 2025 Re: 9.1(c) --Consider Resolution adopting and approving City of Redding Biennial BudgetPage 3 These revenue declines and economic uncertainties necessitated conservative forecasting for this budget. The City's long-term financial plan assumes modest tax growth, yet reserves have been meaningfully depleted. Staff will rigorously continue to monitor trends and recommend adjustments as appropriate. Workforce and Labor Agreements Over the past budget cycle, the City finalized new labor contracts with the International Association of Fire Fighters (IAFF), Redding Peace Officers Association (RPOA), United Public Employees of California (UPEC), Fire Management, Redding Police Management Association (RPMA), and the Unrepresented Employees. These agreements were critical in maintaining a high-quality, competitive workforce and reflect the City's commitment to employee retention and morale. However, the contracts also increased overall labor costs, contributing to the depletion of General Fund reserves. With approximately 70 percent of the General Fund dedicated to personnel costs, the resulting financial impact has limited the City's ability to reinvest in other essential areas. Right -Sizing and Position Reductions To bring expenditures in line with declining revenues, the proposed budget eliminates several positions through attrition. These include eight sworn police officer positions, a Fire Marshal, a Senior Planner, two Assistant City Clerk positions, and other staff across various departments. The workforce reductions were carefully selected to minimize service disruption while aligning staffing levels with sustainable revenue projections. Additionally, operations and maintenance budgets have been reduced by more than five percent across most departments. While necessary, these cuts carry long-term risks. If revenues do not rebound, aging infrastructure and deferred maintenance will lead to increased costs and/or service degradation in the next few years. Pension Obligations Employee pension obligations continue to exert significant pressure on the City's General Fund. These obligations come in two primary forms: the annual required contribution and the unfunded accrued liability (UAL). While the normal cost of pensions has risen incrementally due to adjustments in actuarial assumptions by the California Public Employees' Retirement System (Ca1PERS), the more substantial impact comes from the UAL. In 2017, Ca1PERS implemented changes that significantly accelerated repayment schedules for unfunded liabilities, causing annual UAL payments to rise sharply. In 2017, the UAL payments for the Safety Plan were $5.8 million and for the Miscellaneous Plan, $7.3 million, for a total of $13.1 million, of which the General Fund UAL payment was $7.7 million. Since 2017, Ca1PERS has undergone several changes, the most significant being the changes to the discount rate. Due to the changes to the actuarial assumptions and the performance of the investment plan, the FY 2025-26 UAL payments for the Safety Plan are $13.5 million and the Miscellaneous Plan is Report to Redding City Council June 12, 2025 Re: 9.1(c) --Consider Resolution adopting and approving City of Redding Biennial BudgetPage 4 $17.1 million for a total of $30.6 million of which the General Fund UAL payment is $18.2 million for the year. For FY 2026-27, the UAL payments for the Safety Plan is $1.4.3 million and the Miscellaneous Plan is $18.3 million for a total of $32.6 million, of which the General Fund is $19.4 million. This increase has added considerable strain to the City's financial planning efforts. For this budget, the General Fund's share of the UAL remains a key driver of expenditure growth, reducing flexibility in addressing operational needs and capital investments. While the City has continued to meet its pension obligations responsibly, the growing burden of legacy costs is a structural issue that will persist for years. Staff continues to evaluate opportunities for long-term financial mitigation, including review of payment strategies and actuarial assessments. Pension cost transparency and sustainable funding approaches will remain essential to ensuring the City can maintain services without overburdening future budgets, which may include utilizing discretionary funds to mitigate long-term cost pressures. Utilities and Regulatory Pressures City utilities continue to face complex challenges driven by federal and state mandates and environmental/other regulations. Regulatory burdens on Redding Electric Utility, Solid Waste, and Storm Drain utility operations have grown substantially, requiring added compliance reporting, inspections, and infrastructure upgrades. While Redding Electric Utility is not requesting additional staffing, Public Works proposed targeted position increases to ensure safe and compliant operations across the water, wastewater, and stormwater divisions. The reliability of these systems is non-negotiable, and appropriate staffing is essential to meet evolving requirements and maintain public health and safety. Additionally, Public Works seeks to increase the number of engineering positions to tackle and deliver the large capital project demand. California's electrification policies, organic diversion mandates, and water quality regulations will continue to shape future utility needs and costs. The City must remain adaptable and proactive, investing in infrastructure and technology to comply with these evolving standards. Unmet Needs and Long -Term Risks The City continues to face substantial unmet infrastructure needs—aging facilities, fleet modernization, and deferred capital replacements—which pose significant risk if left unaddressed. Within the budget, financial cuts were made to department rolling stock budgets; maintenance budgets were severely cut, some to zero, and some through temporary shutoffs, like fountains and landscape irrigation; and deferred facility maintenance compounds with no resolve. Without new funding sources or a reversal in revenue trends, these needs will outpace the City's capacity to respond. Major facility failures are increasingly likely within the next five years unless corrective action is taken. Report to Redding City Council June 12, 2025 Re: 9.1(c) --Consider Resolution adopting and approving City of Redding Biennial BudgetPage 5 Despite these concerns, the community has reaped tangible benefits from the previous budget cycle. The expansion of police and fire services, downtown development progress, and modernization of internal systems have delivered visible and meaningful improvements to the quality of life. Environmental Review Staff has reviewed the budget and the associated general maintenance activities of various departments and determined that the general maintenance activities are Categorically Exempt from review under the California Environmental Quality Act Guidelines, per Section 15301 - Existing Facilities. Class 1 exemptions include the operation, repair, maintenance, or minor alteration of existing public structures, facilities and equipment. City facilities/equipment will undergo general maintenance activities throughout the course of the 2025/26 and 2026/27 Fiscal. Years; however, the maintenance activities will result in negligible or no expansion of use. The proposed activities and action areas have been reviewed for sensitive resources and will not have a significant effect on biological or cultural resources such as threatened or endangered species or their habitats, sensitive vegetation communities, tribal lands, or tribal cultural resources. The maintenance activities have no potential to have a significant effect on the environment. Council Priority/City Manager Goals • Budget and Financial Management — "Achieve balanced and stable 10 -year Financial Plans for all funds." • Public Safety — "Work to improve all aspects of public safety to help people feel secure and safe where they live, work, and play in the City of Redding." • Communication and Transparency — "Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust." • Government of the 21st Century — `Be relevant and proactive to the opportunities and challenges of today's residents and workforce. Anticipate the future to make better decisions today." • Economic Development — "Facilitate and become a catalyst for economic development in Redding to create jobs, retain current businesses and attract new ones, and encourage investment in the community." Attachments ^Budget Resolution CEQA Exemptions for FY 2025-2027 2025-27 COR Biennial Budget Proposed Draft (Hard Copies to Council) RESOLUTION NO. 2025 -XXX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING APPROVING AND ADOPTING THE BIENNIAL BUDGET FOR FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 WHEREAS, proposed budget requests have been submitted to the City Manager by Department Directors of the City; and WHEREAS, such requests and all sources of revenue have been studied by the City Manager and the Finance Department; and WHEREAS, the City Manager has submitted a Proposed Budget to the City Council which was balanced and prudent; and WHEREAS, the City Council held a budget hearing and solicited input from the public; and WHEREAS, the City Council has amended the Proposed Budget as necessary to better serve the residents of the City of Redding; and WHEREAS, it has been determined that this matter is not subject to the provisions of the California Environmental Quality Act; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Redding as follows: 1. That the foregoing recitals are true and correct. 2. That it is deemed to be in the best interest of the City of Redding to adopt and approve the budget appropriations contained in the Biennial Budget for fiscal years ending June 30, 2026 and 2027 at this time. 3. That the budget appropriations referred to hereinabove are set forth in the Proposed Budget for fiscal years ending June 30, 2026 and 2027, and that said budget appropriations are hereby approved as the Biennial Budget for the City of Redding for the fiscal years ending June 30, 2026 and 2027. I HEREBY CERTIFY that the foregoing Resolution was introduced at a regular meeting of the City Council of the City of Redding on the 17th day of June, 2025, and was duly adopted at said meeting by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAIN: COUNCIL MEMBERS: ATTEST: JACK MUNNS, Mayor FORM APPROVAL: SHARLENE TIPTON, City Clerk CHRISTIAN M. CURTIS, City Attorney TI'OTICE OF EXEMPTION To: MR Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 ZX Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: Airport Facility Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: 6751 Woodrum Circle and 2600 Gold Street Project Location — City: RLdding_Project Location — County: Shasta Description of Project: The City of Redding proposes to conduct ongoing general maintenance and repair activities at the Redding Municipal Airport and Benton Airpark. As required by the Federal Aviation Administration, maintenance and repair activities will be conducted on the airport buildings, structures, fences, and property. Work will involve minor interior and exterior building/structure repair, painting, fence repair, access road repair, and vegetation removal for public safety and security_ purposes. The vegetation will be chipped and used on-site or transported to a CLty disposal facili1y, All work will be conducted on Citv property. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Andrew Solsvig, Airports Manage Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). El Categorical Exemption, State type and section number: Section 15301. Existing Facilities Mx No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities. The airport facilities will be undergoing general maintenance over the course of fiscal years 2025-2026 and 2026-2027, however, the maintenance activities will result in negligible or no expansion o use. The action area does not have significant values for wildlife habitat or other environmental resources and the projec has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice,,of exemption bee� filed by public agency approving the project? o Yes o No Signature: Date: Title: Associate EnvironmentaUSpecialist El Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant TN'OTICE OF EXEMPTION To. Fx1 Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 FX1 Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 FROM: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: City of Redding Building and Facility Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: Redding—Project Location — County: Shasta Description of Project: The City of Redding{City) proposes to conduct ongoing general maintenance and repair activities at City facilities. As required to provide continuous service and protect the health and safety of the public, maintenance and work, servicing wells and lift stations, pouring concrete, plumbing, installing and modifying employee furniture, maintaining tube system, painting, fence and gate installation/repair, and access road repair. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Kevin Steele, Facility Supervisor Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). Mx Categorical Exemption. State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt* or 2026 and 2026-2027; however, the maintenance activities will result in negligible or no expansion of use. The action area does not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530-225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a ticp of pxemption been filed by the public agency approving the project? 0 Yes El No k," Signature: I Date: ell- 11-' Title: Associate Environmenial-,�pecialis FRI Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant t CEQA 'N OTE rc�, 6 17 102- 2 NOTICE OF EXEMPTION To: Z Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 RI Shasta County Clerk County of Shasta P.O. Box 990880,1643 Market Street Redding, CA 96099-0880 FRom: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: City of Redding Fleet Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: ReddingProjectLocation — County: Shasta Description of Project: The City of Redding (City) proposes to conduct ongoing general maintenance and repair of the City's equipment. Work will involve washing equipment in the City's wash rack-, repairing, welding, and maintaining the City's assets: wash rack, autos, trucks, excavators, loaders, fork lifts, generators, and trailers; placing hazardous waste materials in containers and preparing for transport; maintaining sediment control or oil absorbent socks around drains; replacing oxygen, acetylene, and nitrogen bottles; servicing A/C refrigerant machines, inspecting lifts, cranes, fire extinguishers, chippers, and generators; and, performing safely checks at facility. All work will be conducted on City property, Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: James Schmitz, Public Works Supervisor Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 11 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061[b][3]). 0 Categorical Exemption, State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, minor alteration, or maintenance of mechanical equipment. Ci1y equipinent will undergo general operation, maintenance, and repair over the course of fiscal years 2025-2026 and 2026-2027; however, these activities will result in negligible or no expansion of use. The action area does not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. — Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exemption b7' ri filed by the public agency approving the project? o Yes o No Date: 7' Signature: Title: Associate Environmenta�,116ecialist I ED Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant NOTICE OF ExEMPTION To- rx-1 Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 ME Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: Redding Parks Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: Redding Project Location — County: Shasta Description of Project: The City Parks Department will perform ongoing general maintenance and repair activities at City parks and facilities. As required to provide continuous service and protect the health and safety of the public, maintenance and repair activities will be conducted on City buildings, parks, structures, facilities, trails, mechanical equipment, fences, and property. Work will involve landscaping (spraying herbicide, spreading fertilizer, spreading wood chips and compost, mulching, blowing, hedging and pruning, weeding, mowing, clearing brush and branches, clearing fallen trees); painting, installing and repairing gates and fences*, vegetation removal for public safety and security purposes; hydroseeding; trenching; watering; removing graffiti; maintaining and repairing facilities and irrigation systems; pressure washing; maintaining and repairing brush chippers, skid steers, mini excavators, front loader tractors, small engine equipment, and hand tools; washing equipment and vehicles; removing trash; maintaining sports fields, and maintaining Ci!y aquatic recreation features. All work will be conducted on City property. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Daniel Williams, Parks Manager Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] El Emergency Project [Section 21080(b)(4); 15269(b)] El Statutory Exemptions. State code number: 1:1 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). Mx Categorical Exemption.,'State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities. The City structures and facilities will undergo general maintenance over the course of fiscal vears, 2025-2026 and 2026-2027-. however. the maintenance activities will result in ne2liaible or no ex-oansion of resources. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Micke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exempti en filed by the public agency approving the project? 0 Yes 0 No Signature:( S Date: Title: A . ssociate EnvironmeZ I Specialist El Signed by Lead Agency Date received for filing at OPR:, 0 Signed by Applicant CE QA. t J 0 E r c v . 6 i 7"202'.2 To: Mx Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 rX-1 Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: Redding Area Bus Authority (RABA) Maintenance and Operations Project FY 2025-2026 and 2026-2027 Project Location — Specific: RABA Maintenance Facilities, Downtown Transit Station, and various transfer stations. Project Location — City: Redding Project Location — County: Shasta Description of Project: RABA will conduct ongoing general operation, maintenance, and repair of the transportation busses, vans, facility, and equipment. Work will involve washing vehicles and equipment in the wash rack,• operating, maintaininiz, and repairing busses and vans-, maintaining and repairing tools, equipment, and RABA assets; sampling storm water; painting, welding; and, placing hazardous waste materials in containers and preparing for transport. All work will be conducted on RABA property and within the City right of way. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: John Andoh, Transit Manager Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). Ox Categorical Exemption. State type and section number: Section 15301. Existing Facilities Fx-1 No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 153002). Reasons why project is exempt: Class I exemptions include the operation, repair, minor alteration, or maintenance of facilities and mechanical equipment, RABA equipment will undergo general operation, maintenance, and repair over the course of fiscal years 2025-2026 and 2026-2027; however, these activities will result in negligible or no expansion of use. The action areas do not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Micke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice, of exemption -been filed by the public agency approving the project? o Yes o No J! Signature:,, Date: Title: Associate Environmental Specialist ®R Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant C'EQ,-\ NOE' 6 17 202`2 NOTICE OF EXEMPTION To: 0 Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 NX Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 FROM: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: Redding Electric Utility Line Maintenance Project 2025-2026 & 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: Redding Project Location — County: Shasta Description of Project: The Redding Electric Utilily, will perform ongoing general inspection, maintenance, and repair activities of electric lines and associated equipment, as required to provide continuous service and protect the health and safety of the public. Work will involve overhead and underground infrastructures, including replacing poles, cross -arms, secondary services, transformers, cables, and other necessM components. Additional work includes tree trimming and maintaining streetl ghts. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Daniel Baker, Electric Manager - Line Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 171 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][31). rx-1 Categorical Exemption. State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities. The electric utility infrastructure and equipment will underpo general maintenance over the course of fiscal years 2025-2026 and 2026-2027; however, the maintenance activities will result in negligible or no expansion of use. The action areas are within previously disturbed areas and do not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Hasa, oti Of exemption been filed b th ",,,public agency approving the project? 0 Yes o No "exempl, �y T Signature: Date: J Title: Associate EnvironmentkSpecialist El Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CT QA N1 0 E rex:. 6112,(22, N OTICE OF ExEmPTION To: 0 Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 19 Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 FROM: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: Redding Electric Utility Power Plant Maintenance Project 2025-2026 and 2026-2027 Project Location – Specific: 17120 Clear Creek Road Project Location – City: Redding—Project Location – County: Shasta Description of Project: The Redding Electric Utility (REU) will perform ongoing general maintenance and repair activities at the REU Power Plant facility, as required to provide continuous service and protect the health and safety o the public. Work will involve inspections, replacement of parts, piping, meters, valves and other components, calibrations and testing, minor interior and exterior building�structure repair, painting, fence repair, access road repair, and vegetation removal. All work will be conducted on Ci 1y property. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Eric HalpenLiy, REU Electric Manager – Power Production Exempt Status: (check one) El Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). Mx Categorical Exemption. State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 153002). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities, The Power Plant facility will undergo aeneral maintenance over the course of fiscal years 2025-2026 and 2026-2027; however, the maintenance activities will result in negligible or no expansion o use. The action areas are within previously disturbed areas and do not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exemption been filed by the public agency approving the project? 0 Yes o No Signature: Date: Title: Associate Environmental Sp"list ,I / V rx-1 Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CEQA 'NOE i --v. 6'1 T2022 To: Z Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 NX Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: Redding Electric Utility Substation Facility Maintenance Project 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: Reddin&—Project Location — County: Shasta Description of Project: The Redding Electric Utility (REU) will perform ongoing general maintenance and repair activities at the REU Substation facilities, as required to provide continuous service and protect the health and safety o the public. Maintenance and repair activities will be conducted on the Substation buildings, structures, mechanical equipment, fences, and propeqy. Work will involve minor interior and exterior building/structure repair, painting, fence repair, access road repair, and vegetation removal for public safety and securiii/ purposes. The vegetation will be chipped and used on-site or transported to a Citv disposal facility. All work will be conducted on Citv property. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Clint Torrence, REU Electric Programs Supervisor - Substations Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant eff6ct on the environment (14 CCR 15061 [b][3]). ME Categorical Exemption. State type and section number: Section 15301, Existing Facilities ®R No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing Public structures and facilities. The Substation facilities will undergo izeneral maintenance over the course of fiscal years 2025-2026 and 2026-2027, however, the maintenance activities will result in negligible or no expansion of use. The action areas are within previously disturbed areas and do not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Hasa notice, of exemption been filed by the public agency approving the project? 0 Yes 0 No Signature, Date: Title: Associate Environmental,''ecialist ®R Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CT -0A �,,OE rev, 6�� 1 T2022 To: MR Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 R Shasta County Clerk County of Shasta P.O. Box 9908 80, 1643 Market Street Redding, CA 96099-0880 Project Title: City of Redding Solid Waste Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: Redding—Project Location — County: Shasta Description of Project: The City of Redding (City)proposes to conduct ongoing general maintenance and repair activities repairing the shredder, grinder, and grizzle crane; accepting, sorting, and transporting hazardous waste materials, universal waste, batteries, e -waste, cooking oil, grease, and sharps; collecting, sorting, and transporting recyclables and household waste-, operating, maintaining, and repairing the compost facility and associated equipment, Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Paul Clemens, Deputy Director of Public Works Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] El Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] El Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). Fx-I Categorical Exemption. State type and section number- Section 15301. Existing Facilities Mx No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of no expansion of use. The action areas have been reviewed and do not have significant value for wildlife habitat or other environmental resources. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exemption been, iledly the lic agency approving the project? Ei Yes o No Signature; Date:— Title: Associate Environmental Specialist V rxI Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant NOTICE OF EXEMPTION To: R Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 R1 Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 FROM: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: City of Redding Storm Drain Utility Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: Various locations within the City Project Location — City: &ddin.Project Location — County: Shasta Description of Project: The City of Redding (City} proposes to conduct ongoing general maintenance and repair activities of the City's storm drain system. As required to provide continuous service and protect the health and safety of the public, maintenance and repair activities will be conducted on City property and within Storm Drain Utility easements, Work will involve operating, maintaining, and repairing the City's storm drain system; tracing storm drain flow•, mitigating the dumping or spilling of materials into the storm drain system; cleaning up homeless encampments and dumped materials; placing hazardous waste materials in containers and preparing for transport; washing vehicles and equipment; operating a vac truck, skid steer, and excavator; responding to areas of flooding; clearing debris after storm events; clearing vegetation; sediment removal. and, responding to assistance calls from Police and Fire Departments. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Dave Jackson, Public Works Supervisor Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] n Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 11 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). El Categorical Exemption, State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures, facilities, and equipment. City facilities and equipment will undergo aeneral maintenance over the course of fiscal years 2025-2026 and 2026-2027; however, the maintenance activities will result in negligible or no expansion of use. The action areas are limited, applicable regulato1y agency permits are on file, and the primary purpose of this activity is to maintain positive storm water flow to reduce flood risk within the City of Redding. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exemption ,en filed by tpublic agency approving the project? o Yes o No Signature., Z-1 Date:— > Title: Associate trivironmedta(Soecialist ®R Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CE QA N 0 E i 6 17 2 021 -1 0 4 1 To: MR Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 NX Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: City of Redding Streets Maintenance Project FY 2025-2026 and 2026-2027 Project Location – Specific: Various locations within the City Project Location – City: Redding—Project Location – County: Shasta Description of Project: The City of Redding (City ) proposes to conduct ongoing general maintenance and repair activities of the City's streets, sidewalks, signs, roadside infrastructure, and City -owned bridges. As required to provide continuous service and protect the health and safety of the public, maintenance and repair activities will be conducted on City property and within the public right of way. Work will involve in-house resurfacing, patching asphalt, hatilinggrindings, sealing conducting night surveys, painting, installing and relocating road signs, sweeping, removing homeless debris, maintaining and repairing guardrails and barricades, setting up and taking down road closures, cleaning up roadside debris and after storm events, clearing vegetation, digging out water and sewer, maintaining and repairing money meters, writing parking citations, and conducting traffic control. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project- David Schultz, Working Supervisor – Public Works Exempt Status: (check one) El Ministerial [Section 21080(b)(1); 15268] 171 Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 11 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). ME Categorical Exemption. State type and section number: Section 15301. Existing Facilities El No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of areas are within a built environment and do not have significant values for wildlife habitat or other environmental resources. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a n" tice ofaxemp n filed by the public agency approving the project? o Yes o No tio Signature: Date: Title: Associate Environment4tSoecialist Fx-1 Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CE'QA N,01`1 iv,, 6 1 11 20-22 NOTICE OF EXEMPTION To: R Office of Planning and Research 1400 Tenth Street, Room 121 Sacramento, CA 95814 NX Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 FROM: City of Redding Public Works Department 777 Cypress Avenue Redding, CA 96001 Project Title: City of Redding Wastewater Utility Maintenance Project FY 2025-2026 and 2026-2027 Project Location – Specific: Various locations within the City Project Location – City: Redding—Project Location – County: Shasta Description of Project: The City of Redding i (City) proposes to conduct on general maintenance and repair activities of the City's wastewater collection and treatment systems. As required to provide continuous service and protect the health and safety of the public, maintenance and repair activities will be conducted on the City's sewer pipelines, facilities, structures, treatment systems, lift stations, and mechanical equipment. Work will involve: installing, maintaining, an repairing wastewater pipelines, services, lift stations mains, pumps, plant machinery, and treatment systems, landscaping (blowing, weeding, mowing, clearing brush and branches); monitoring, adjusting, and maintaining chemical feed systems; sampling; placing hazardous waste materials in containers and preparing for transport; painting•, and, washing vehicles and equipment. All work will be conducted on City property and within utility easements. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Josh Vandiver, Municipal Utiliy Manager Exempt Status: (check one) El Ministerial [Section 21080(b)(1); 15268] El Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] El Statutory Exemptions. State code number: El Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). El Categorical Exemption. State type and section number: Section 15301. Existing Facilities Fx-1 No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existiniz-vublic structures, facilities, and equipment. City facilities and equipment will undergo general maintenance over the course of fiscal years 2025-2026 and 2026-2027, however, the maintenance activities will result in negligible or no expansion of use. The action areas have been reviewed and do not have significant values for wildlife habitat or other environmental resources. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Hasa noti;4 e of exemption been filed by the public agency approving the project? o Yes Ei No Signature:Date: - Title: Associate Environmental SOialist V 0 Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CEQr\ NrOh r�A- 6 I " 202-, MEN To: 9 Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 1X-1 Shasta County Clerk, County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: City of Redding Water Utility Maintenance Project FY 2025-2026 and 2026-2027 Project Location – Specific: Various locations within the City Project Location – City: Redding—Project Location – County: Shasta Description of Project: The City of Redding (City))proposes to conduct ongoing general maintenance and repair activities of the City's water treatment and delivery systems, As required to provide continuous service and protect the health and safety of the public, maintenance and repair activities will be conducted on the City's well buildings, structures, mechanical containers and preparing for transport, washing vehicles and equipment; repairing, maintaining, and replacing valves, meters, water and fire hydrants-, installing water services and meters; flushing water lines; testing backflow prevention devices; and, painting, All work will be conducted on City property, Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Kelt' Miller, Public Works Supervisor - Water Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] El Declared Emergency [Section 21080(b)(3); 15269(a)] 0 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061[b][3]). Fx-1 Categorical Exemption. State type and section number: Section 15301. Existing Facilities ®R No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures, facilities, and equipment. City facilities/equipment will undergo general maintenance over the course of fiscal years 2025-2026 and 2026-2027; however, the maintenance activities will result in negligible or no expansion of use. The action areas have been reviewed and do not have significant values for wildlife habitat or other environmental resources. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Mieke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. 2. Has a notice of exemption ib fie l d by the public agency approving the project? o Yes 0 No Signature: Date: Title: Associate Environment4l,Shecialist L,l Fx1 Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CEQA NOIE rn% 6 1 T`2022 10 M TQ: rx- 1 Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department Sacramento, CA 95814 777 Cypress Avenue Redding, CA 96001 FX1 Shasta County Clerk County of Shasta P.O. Box 990880, 1643 Market Street Redding, CA 96099-0880 Project Title: West Central Landfill Maintenance Project FY 2025-2026 and 2026-2027 Project Location — Specific: West Central Landfill: 14095 Clear Creek Road, Igo, CA 96047 Project Location — City: I o Project Location — County: Shasta Description of Project: The City of Redding (City) proposes to conduct ongoing operation, general maintenance, and repair public, work will involve; controlling leachate; repairing fill cover; installing erosion controls; monitoring, controlling an remediating methane levels, controlling and collecting windblown materials; weighing and measuring loads, directing the public to disposal locations; transporting, dumping, crushing and then covering waste with soil; controlling dust; maintaining and repairing heavy equipment, vehicles, and tools; placing hazardous waste materials in containers and preparing for transport. Name of Public Agency Approving Project: City of Redding Name of Person or Agency Carrying Out Project: Paul Clemens, Deputy Director of Public Works Exempt Status: (check one) 0 Ministerial [Section 21080(b)(1); 15268] 0 Declared Emergency [Section 21080(b)(3), 15269(a)] C3 Emergency Project [Section 21080(b)(4); 15269(b)] 0 Statutory Exemptions. State code number: 0 Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 15061 [b][3]). rxI Categorical Exemption. State type and section number: Section 15301, Existing Facilities Mx No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2). Reasons why project is exempt: Class I exemptions include the operation, repair, maintenance, or minor alteration of existing public structures, facilities, and equipment. West Central Landfill facilities and equipment will undergo general operation, repair, and maintenance over the course of fiscal years 2025-2026 and 2026-2027; however, these activities will result in negligible or no expansion of use. The action area is limited to the landfill, applicable regulatory agency permits are on file, and the purpose of this activity is to maintain proper functioning of the landfill. The project has no potential to have a significant effect on the environment. Lead Agency Contact Person: Micke Sheffield Telephone: 530.225.4889 If Filed by Applicant: 1. Attach certified document of exemption finding. g. 2. Has a notice of�xemption been filed by the blic agency approving the project? o Yes o No '71 Signature. Date:yu Title: Associate Environmental 4p/ecialist Fx1 Signed by Lead Agency Date received for filing at OPR: 0 Signed by Applicant CEQ.-,� NOL 6`17 2022 mm :r:7: r. rrr . TABLE OF CONTENTS Tableof Contents......................................................................................................................... BudgetResolution........................................................................................................................ MunicipalOfficers....................................................................................................................... CityOrganizational Chart ............................................................................................................ Budget Users Guide ..................................................... aJ r} xy s Budget Development Calendar ......................�° ..................................................} Mission Statement .................... .........'t�{ ..................... ..................... Ft 4.t t t. GFOA Distinguished Budget Presentation Award .............................r,���:... Budget Message BudgetMessage................................................................. City Manager's Goals and Objectives .................. Budget Summaries Section ..1 ..3 ..4 ..5 ..6 11 12 13 x............................15 ..............................19 Budget Overview ........................... ,tit, ,���ff'`..........................,..........,............,.31. General Fund Source and Use Gra` �,'� ............... Expenditures and Revenues per Resid� } }'.............................................................................39 1 SalesTax -Where it :..........,€yy...............................................................................41 t General Fund Ten -Year nancial Plar0��i....................................................................................43 ,t ProjectedCash �t........................................................................................53 Comparativetttmma t of Estimated Revenues.............................................................................56 Statement of,,des — All Funds...............................................................................58 Summary�xptture Programs —All Funds............................................................................67 CnaratSummaiy of Expenditure Programs - All Funds.......................................................70 Sumrj of Authorized Full -Time Positions.................................................................................72 SuminR,Fund Transfers...........................................................................................................74 Summary of Cost Allocation Charges and Payment In -Lieu of Property Taxes (PILOT) .............75 Summary of Internal Service Fund Charges...................................................................................78 Summaryof Long -Term Debt........................................................................................................81 Summary of Capital Projects..........................................................................................................85 History and Locale of Redding.......................................................................................................89 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 1 Department Detail Community Services Department ---------------------------------97 Development Services Department -------------------------------.]|| Electric Department ---------------------------------------]2| Fire Department -----------------------------------------]4| GeneralGovernment ..................................................................................................................... |5| CityCouncil ........................................................................................................................... |53 iq 171 ME .203 __...__....._._...__....._._...__....._.257 Fund ----------------------------..2d4 Budget Policies... ----------------------------.209 ots ------------------------------.29| Reddin Redding nous, ---------------------------------299 - -------------------------------------..3O] -------------------------------------------.. 307 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 2 BUDGET RESOLUTION RESOLUTION NO. 2025 -XXX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING APPROVING AND ADOPTING THE BIENNIAL BUDGET FOR FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 WHEREAS, proposed budget requests have been submitted to the City Manager by Department Directors of the City; and fsrzrr WHEREAS, such requests and all sources of revenue have been studied bythet��y Mair r and the Finance Department; and A` WHEREAS, the City Manager has submitted a Proposed Budget to ch was balanced and prudent; and WHEREAS, the City Council held a budget hearing and solicitedmph 'the puc; and 'fs""100 {sstl WHEREAS, the City Council has amended the Propose, as nbetter serve the residents of the City of Redding; and ,>F {,� tf,' } ,. #{, 4 & WHEREAS, it has been determined that this matter is pot su iject to t`provisions of the California Environmental Quality Act; `'£'''' NOW, THEREFORE, BE IT RESOLVED by City Coun of the City of Redding as follows: 1. That the foregoing recitals are 2. That it is deemed to be in theist intert of the City of Redding to adopt and approve the budget appropriations contactJ#Ffh„e Biennial Budget for fiscal years ending June } , 30, 2026 and 2027 at th{{sl$=s; t a..1ti f isof 3. That the budget ap blinations �ferre "` to hereinabove are set forth in the Proposed Budget for fiscal ears endi 30, 2026 and 2027, and that said budget appropriatio �� herd, if r appro��'' as the Biennial Budget for the City of Redding for the fiscal years ndiri{;dune' `and 2027. I HEREBY CERTIF hats; Ji g Resolution was introduced and read at a special meeting of the City Council of the mning on the 17th day of June, 2025, and was duly adopted at said meeting by the following ' i,101 AYES: ({,{ C, �� f' CIL MEMBERS: NOES: CIL MEMBERS: ABSENT: CIL MEMBERS: ABSTAIN: CO 'CIL MEMBERS: JACK MUNNS, Mayor ATTEST: SHARLENE TIPTON, City Clerk FORM APPROVAL: CHRISTIAN CURTIS, City Attorney City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 3 I MUNICIPAL OFFICALS Mayor............................................................................................................................... Jack Monna ViceMayor ...................................................................................................................... Mike Ldtan Paul Dfi'4guka Administrative Personnel Director of CommumLy Director of Electric Director of F AR City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 4 CITY OF REDDING ORGANIZATION CHART I � 1 W ct City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 5 Cr I � 1 W ct City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 5 BUDGET USER'S The City's budget is an important policy document. It serves as a financial plan, identifying the spending priorities for the organization. The budget is used to balance available resources with community needs, as determined by the City Council. It also serves as a tool for communication of the City's financial strategies and for ensuring accountability. At the Council budget hearing for fiscal year 1997-98 budget, it was agreed upon that th,t two-year budget. Therefore, the City's budget is a plan for two specified fiscal years , ye` budget begin on July 1 2025 and end on June 30 2027. �t ' �,a Responsibility The City Manager is responsible for preparing the administering the budget after adoption. The City budget to the Finance Department. Kickoff Meeting andBudget Requests The budget process begins in September when the departments. These are distributed along with r, "Budget Kickoff' meeting. tY, Departments prepare their bt justifications for every request i their due date to Finance in Dec that proper justification was F personnel requests are reviewed applicable requests and pf Preliminary would prepare a it, vears for this 71 "ouncil for adoption, and and administration of the -s budget request forms for all and Procedures Manual at the a priority -based budgeting approach, which requires -d in the timeframe from the budget kickoff meeting until rovides feedback and works with the department to ensure generally will encompass each budget category. New and Finance departments. Other City divisions will review requests to the Finance Department. Finance reviews the information provided and )n as appropriate. Finance works with the department to ensure that all requested 'stification and formatting on all requested information before submission to the The Departments and Finance work to finalize all justification and place the information for review by the City Manager, Assistant City Manager, and other departments as appropriate. The City Manager utilized this information to make preliminary decisions or if necessary request additional information. If the request for information was too complex, a meeting was scheduled. Finally, Finance would utilize these preliminary decisions to formulate draft short- and long-term financial plans. The plans were then analyzed to ensure they could be funded within the revenue constraints of each major fund. If necessary, additional meetings are held to make final recommended budget decisions. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 City uncil Budget WorkshopsAdoption In the spring months City Council holds Budget Workshops with City Staff. These Workshops provide City Council an opportunity to receive information regarding the proposed budget and make modifications as appropriate. At the conclusion of the workshops, the City Council provided Staff with direction for modifications to the Proposed Budget that will come back to Council in June. These Budget Workshops allow City Council to provide direction and feedback relative to the Biennial Budget Development process. At the conclusion of the Budget Workshops, Staff begins to prepare a Proposed Biennial Budget and schedules a meeting for final budget review and adoption by City Council. At the conclusion of this meeting, the City Council will modify the Biennial Budget until a majority consensus is reached, at which time the Biennial Budget is adopted by means of a resolution. Upon adoption, the Finance Department start of the new year by recording and finalizing the appropriations and estimated revenues into countiri`1'§,ystem. The Finance Department then prepares the final document for distribution to City officials other intefted parties. U end Format The Budget consists of several sections. The Introduction contains The Budget Message presents information about the major goals gs with individual department goals; proposed budget resources and The Budget Summary follows the City Manager's about resources and expenditures for all funds and The next sections provide supporting detail for the presentation of prior fund balance and expendit rft a gen q "nature to the reader. g"i"for the City as a whole MPfunds; and City priorities. Sum contains historical information information. These sections expand the The final section, the Appendix, provides°r�ormat�+,'" to the reader not given in other sections of the document. } i For example, this section includes a glossary"' } The Accounting Sy"�em,�d"� ary Control and Financial Policies d SXiiS ftt{r i} ij t yt l The City of Redding acs t ,,,"m rds �` maintained in accordance with Generally Accepted Accounting Principles (GAAP), artabli�`dby'hswernmental Accounting Standards Board (GASB). Government fund types (General Fun, Specia11" '171g,1Evnue Funds, Capital Project Fund, and Debt Service Funds), Agency Funds Expendable Trust Fd t� ii matted on a modified accrual basis of accounting. Proprietary fund types 21 (Enterprise a} tti al Ice Funds) are maintained on an accrual accounting basis. The budges,}dopt,,c,�j',",'by City Council is prepared on a cash basis. Some areas where the cash basis differs from GAAP basis 1. The City des not budget for the fair market value adjustment required under GASB 31. 2. The City does not budget for accounts payable or intergovernmental payables. 3. The City does not budget for benefit accruals. 4. The City budgets for certain receivables and payables on a cash basis. 5. In proprietary fund types the City does not budget for depreciation, but does budget for capital assets as expenditures. 6. In proprietary fund types the City includes debt proceeds as revenue and debt service payments as expenditures. 7. Encumbered amounts are recorded as the equivalent of expenditures in the current year for budget as opposed to a reservation of fund balance under GAAP. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 The City Manager is authorized to transfer appropriations between divisions of a department within any fund; however, any revisions that alter the total expenditures of any fund require City Council resolution, unless the Council has given authority to the City Manager to increase total appropriations. Such as in grant expenditures when grant revenue equals or exceeds the expenditure and appropriation carryovers. A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures/expenses are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of financial and budgetary records for use in the preparation of financial statements as well as accountability for all of the City of Redding assets. The concept of reasonable assurance recognizes that the cost of control should not exceed the benefits and that the evaluation of costs and benefits likely to be derived thereof require estimates and judgments by management. The system is reviewed as regularly as possible and as required by independent, certified public account' The main financial policies are as follows: All Enterprise Funds and the General Fund will prepare long-range ten-year�ncial planopted budget will be the first two years of the ten-year financial plan. All long-range financial plans will use consistent economic assumptto � theW1��ng ra, financial plans. The consistent economic assumptions will be developed by the Finanqepartment ��e Input from all affected departments.' Vii?{` No year-end cash reserve balance in any year shall be b� �#,percenSt ofival expenditures in any ten-year f i plan. Financial plans will be updated during the year gna any ac`!Jt tm Eil}l `maintain a 10 percent cash reserve will be presented to Council for their approval. All funds should maintain a 10 percent of arm, ;", "l, d P reel , , except internal service funds which should maintain a minimum of a 1 percent of annus= }', pen dF res re,s c. Each requested change in budget appropriatioff �1VIl include a fiscal impact statement. The City will comply with a11t the requu`f�ents�' f "Generally Accepted Accounting Principles" (GAAP). However, it must be stressed than he informat n presented in the Budget is not audited and is not necessarily in full compliance with GAS 7& mformatr, ` presented in the Budget is designed to enhance management control and fiscalplane is to directly correlate with the data presented in financial reports such as the Annual Go," ehe�ive Financial Report. The Annual Comprehensive Financial Report is designed to provide a retrospectf;{ovel�zi nd-by-fund basis. The City u�r etf{,allo�on plan to identify cost associated with providing certain services. These indirect charges r�burse �b admi tration and overhead services provided by certain General Fund divisions. The allocations i e to Streets and Public Works in the General Fund and to all non -General Fund divisions; however, coscation to internal service funds are allocated on to user divisions. In addition to its ct allocation plan the City charges a payment in lieu of taxes (PILOT) to the Electric Utility. The PILOT is similar to property tax charges and is based on 1 percent of the estimated value of a fund's capital and joint venture assets. Estimated value for most assets is determined based on historical cost increased by 2 percent a year for a twelve-year period. For equipment, furniture and vehicles, the depreciated historical cost is used as estimated value. The City requires all budgets to be balanced. A balanced budget is defined as beginning budgeted fund balance plus revenues must be equal to or greater than expenditures. However, revenues can include debt for long-term assets. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 Fund ypeT Government accounting requires the segregation of funds by type. The City of Redding uses six distinct fund types. These fund types include: General, Special Revenue, Enterprise, Internal Services, Trust and Agency funds, and a Private -purpose Trust fund. A breakdown by fund with associated department responsibility is available on page 264. The General Fund is used to record all resources and expenditures not required to be accounted for in another fund type. Special Revenue funds account for the proceeds of legally restricted resources earmarked for specific purposes. Expenditures can be appropriated within the fund itself or transferred to another fund as reimbursement for expenditures. Enterprise Funds are established to account for operations that are finant` j`do tPerated similar to private business. The intent of the City is to match costs associated with the cut# rise o" } tion with the revenues generated. The City's enterprise funds include the Airport, Civic A�dltorium, E�tric, Water, Wastewater, Storm Drainage, and Solid Waste Funds. Internal Service Funds ar,{creato accou#for services provided by one department for another. Costs of services are usually det med on tt�stcation basis. Expenditures are restricted to the dedicated use of the fund. Trust andjtll` s rent the Special Deposit Fund and other Trust Funds. All revenues are restricted to relate{itures thin the responsible fund and are typically held in trust. Private -purpose trust funds are, v ciai��nd ty sed to report all trust arrangements, other than those properly reported in pension trust, finds or mves��4rust funds, under which q principal and income benefit individuals, private organizations, or," er go��pnts�� IRevenues Revenues are monies received by the City and are rep ed by sour as follows: Taxes; Fines, Forfeitures, and Penalties; Licenses and Permits; Use of Ko d' A .�pert��t}internal Departments; Other Governmental Agencies; Charges for Current Services, and�er ��}' „{tt3F't,rtzi��t. Taxes are compulsory charges leveed by a gci64 `ental agency for the purpose of financing services performed for the common benefit. Primary l rty Tax, Sales Tax, Transient Occupancy Tax, and Cannabis Tax. Fines represent monies pack as an isect nalty for an offense such as a traffic or safety violation. Licenses and Permits represent "voluntary o A' iticially given right to levy a charge for a service provided. For example, primary sources tof repue from ���� mits are those generated for approval of construction projects within the City limits, it`fng}�ll �,1oney and Property identifies revenue received from investments or rental of assets. Rev7e . e fromainternal'+✓ISartments is revenue charged to other departments for services provided by another departm Th4��� ��tn, sources of revenue from internal departments is in -lieu property tax and cost allocation fc nb� ' nt. Ottidt "Governmental Agencies contribute revenue to the City by participating in il specifically it, ptativities. Revenues can be received from federal, state, county, or other local governme, agerk,)es. *enues for the most part are restricted to the guidelines developed by the governmer%tt agcy allocating the funds. Some of these include motor vehicle in -lieu fees, state mandated �.t,x t } claims, Hous �" <`and Urban Development funds, various grants from the State of California and the federal {k government. for current services are user charges applied to specific services provided by the City. The charges are establied by resolution adopted by the City Council. Examples of charges for current services are recreation fees, plan check fees, inspection fees, and fingerprinting fees. Other revenues are those resources not accounted for in any other category. They include miscellaneous revenue, compensation/property damage, and contributions. The General Fund's three largest source of revenue are sales tax, property tax, and internal departments. These three sources make up a majority of the General Fund revenue. The revenue for the Special Revenue Funds generally consists of revenue from other governmental agencies and from fees for services. These funds are generally restricted and can only be used for specific purposes. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 9 The revenue for the Enterprise Funds are generated by providing services, i.e. the fees paid for water on one's utility bill would go to the water utility, electric charges to the electric utility. The revenue for the Internal Services Funds is generated by charging the users of their services (usually other City departments). III, Expenditures Expenditures are divided into four categories: Personnel Costs; Materials, Supplies, and Services; Debt Service, and Capital Outlay. "I Personnel costs account for all direct and indirect costs of City personnel. The cost 11 employee benefits. Materials, Supplies, and Services represent expenditures for the operation each depent. Debt Service includes the principal and interest payments on all long-term debt. Capi nts f r any capital improvement, project, or equipment purchases over $5,000. 1 Fund Balanco-� Beginning Fund balance in this report is the cumulative (all mor in all revenues less all expenditures, primarily on a budgetary basis. Ending fund balanc6%IWbegint"`,,` g fund balance increased by all currently budgeted revenues less currently budgeted expen,, rimarily udgetary basis. 4 - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 10 is N City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 10 BUDGET DEVELOPMENT CALENDAR FOR BIENNIAL BUDGET 2025-27 • 10/24/24 ( City Manager budget kickoff with departments 0 12/15/24 1 Departments return priority budget spreadsheets to Finance 0 January/February ( Informational budget workshops — Significant issues • 1/16/25 Finance completes review and feedback of priority budget sprea • 1/31/25 ( Departments complete all budget requests including bus • 2/28/25 Finance and City Manager review and complete prep . • expenditures and revenues. jS. , ov • 1/31/25 to 2/20/25 Internal Service Funds prepare allo4,64,itions�-�%, Directors. These documents are to be returned to Finance b':ruary • 3/1/25 to 3/10/25 1 Internal Service Funds prat their • 3/10/25 ( Departments input all Including pers for presentations to 2025 • 3/24/25 1 Finance to deliver a an to ffi&'City Manager based on decisions/requests to date. 411,111, J ftf 3/30/25 Meetingwith` bctor� r fii'�4budget decisions. >'; • 1/31/25 to 4/14/25 ( Del�ments pre department overview. ij tE7 {it�Ytr 1#� J�s3 • 4/10/25 to 5/5/'� "�'� ty 06 1 e Workshops. y1h yri ti • 5/1/25 to 5/3��5 5�` �`j f '`epartment prepares Proposed Budget. tJ� it J4 �l 3 fit„ • Ju i* X025 { City meager presents Proposed Budget to City Council; City Council establishes date(s) 0 June 202$- ( City Council reviews Proposed Budget and amends it as necessary. Budget is adopted. • 7/31/25 ( Finance Department publishes and disseminates Biennial Budget. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 11 CITY OF REDDING MISSION STATEMENT Provide a high quality of life, remembering that families and neighborhoods are the centerpiece of our lives; the Redding Community will remain clean and safe and will work aggressively to prevent sprawl through careful community development, planning and smart growth. The city is seen as proactive rather than reactive by focusing on what type of City we would like to be in the future and taking the necessary steps to assure we reach our goals. 11 CITY OF lDVISION Our vision is: • To protect and enhance the City's reputation as the "Jewel of N • To attract and support quality job growth • To build neighborhoods rather than homes • To have a well-managed City that is in sound financial leadership that values good governance • To provide excellent public services and i • To support steps to create a vibrant downtown • To assure parks, trails and open space • To support programs that connect there is strong and attractive community and rich history City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 12 027, I MUMOOMMOP • July 01, 2023 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 13 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 14 CITY MANAGER BUDGET MESSAGE t t t The City of Redding Biennial budget for Fiscal Year 2025-26 and Fiscal Year 2026-27 reflects a strategic shift from recent periods of service expansion to a more measured, constrained approach required by economic realities. While the previous biennium was designed with an expectation of deficit spending, unforeseen challenges— including persistent inflation, global supply chain issues, poor sales tax performance, and increased personnel costs—exacerbated costs beyond the plan. In response, this proposed budget represents a recalibration or "right- sizing" of the workforce and reducing operations and maintenance expenditures to pre, services and financial stability. ' Despite these pressures, the prior investments supported by the previous bud �f� signf� ntly im ived service ,. levels for the past two years. The community benefited from increased public staffing }an �Iended period, strategic utility investments, expanded park and recreation services, downtappi revittlon, tt g, retaining, and developing staff, and substantial infrastructure upgrades. However, even, th conserytive projections and assumptions, sustaining long-term fiscal health now requires difficult„ lt0us Over the past two years, the regional economy hasstall s` lud��fPnsux E alchases are down and not meeting projections as inflation increased and online purchases 'creased, "F Ch int -turn redirected tax allocations to other locations. Thereby, the City experienced significant t derperform "ce in sales tax revenue, the single largest contributor to the General Fund. The shortfall rox" tely $2 9 Million that compounds prior biennial budget shortfall of more than $3 million —combs`"f"," ri�ttory requirements, increased personnel, risk management, and maintenance costs, collectively, has placed a heavy strain on and public safety, became unavoidable 1 These revenue declines and long-term financial plan a; rigorously continue to copra ofip increases in materials, fuel, and contract costs; t budgets. Operational overruns, particularly in maintenance volatility and supply chain issues. tatpes n8" ssitated conservative forecasting for this budget. The City's taxsowth, yet reserves have been meaningfully depleted. Staff will emend adjustments as appropriate. Over the past - d ycl 4e City finalized new labor contracts with the International Association of Fire Fighters (IAFF) k i Pace O` rs Association (RPOA), United Public Employees of California (UPEC), Fire Managemet� Reltng Police Management Association (RPMA), and the Unrepresented Employees. These agreementsritical in maintaining a high-quality, competitive workforce and reflect the City's commitment to employee rei'�1 g n and morale. However, the contracts also increased overall labor costs, contributing to the depletion of General Fund reserves. With approximately 70 percent of the General Fund dedicated to personnel costs, the resulting financial impact has limited the City's ability to reinvest in other essential areas. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 15 i it • • • • !: • To bring expenditures in line with declining revenues, the proposed budget eliminates several positions through attrition. These include eight sworn police officer positions, a Fire Marshal, a Senior Planner, two Assistant City Clerk positions, and other staff across various departments. The workforce reductions were carefully selected to minimize service disruption while aligning staffing levels with sustainable revenue projections. Additionally, operations and maintenance budgets have been reduced by more than five percent across most departments. While necessary, these cuts carry long-term risks. If revenues do not rebound, aging infrastructure and deferred maintenance will lead to increased costs and/or service degradation in the next few years. Employee pension obligations continue to exert significant pressure on the City's jenet� und. The# obligations come in two primary forms: the annual required contribution and the unfundedts�"rued h1ty (Il) While the normal cost of pensions has risen incrementally due to adjustments in actuarl ,r sumpta xis Falifornia Public Employees' Retirement System (CalPERS), the more substantial impact coif froi,e UAL. S4gll kkj ae In 2017, CalPERS implemented changes that significantly accelerat�'epayment�d�� for unfunded liabilities, causing annual UAL payments to rise sharply. In 2017, the UAL �ymeagt$� the 'Iety Plan were $5.8 million and for the Miscellaneous Plan, $7.3 million, for a total of $13.1 m om' ii whILRJhe General Fund UAL payment was $7.7 million. Since 2017, CalPERS has undergone se##nges,the rpt significant being the changes to the discount rate. Due to the changes to the actuarial ass,ptions' th,a�lF rmance of the investment plan, the FY 2025-26 UAL payments for the Safety Plan are $132$ million anc' e Miscellaneous Plan is $17.1 million for a total of $30.6 million of which the General Fund UAL ent is $ 12 million for the year. For FY 2026-27, the UAL payments for the Safety Plan is $14.3 mil, , tsce11 ous Plan is $18.3 million for a total of $32.6 million, of which the General Fund is $19,ilhon� Tht�dlse has added considerable strain to the City's financial planning efforts. For this budget, ,Gener'{Fund's share of the UAL remains a key driver of expenditure growth, reducing flexibility in addressing op" needs and capital investments. While the City has continued to het its peMIpn obgations responsibly, the growing burden of legacy costs is a structural issue that will pes. ff continues to evaluate opportunities for long-term financial mitigation, including review of iyment str*gies and actuarial assessments. Pension cost transparency and sustainable funding apt�s ,etrti essential to ensuring the City can maintain services without overburdening future "gets, �hich m''`tiiclude utilizing discretionary funds to mitigate long-term cost pressures. t sit .t 5 r Utilities and �t�gu�ry Pressures f S4 is i} s iters; {ftiiiiii p tt City utih� coati to face}c omplex challenges driven by federal and state mandates and environmental/other regulations' 'tory burdens on Redding Electric Utility, Solid Waste, and Storm Drain utility operations have grown substatYly, requiring added compliance reporting, inspections, and infrastructure upgrades. While Redding Electric Utility is not requesting additional staffing, Public Works proposed targeted position increases to ensure safe and compliant operations across the water, wastewater, and stormwater divisions. The reliability of these systems is non-negotiable, and appropriate staffing is essential to meet evolving requirements and maintain public health and safety. Additionally, Public Works seeks to increase the number of engineering positions to tackle and deliver the large capital project demand. California's electrification policies, organic diversion mandates, and water quality regulations will continue to shape future utility needs and costs. The City must remain adaptable and proactive, investing in infrastructure and technology to comply with these evolving standards. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 16 The City continues to face substantial unmet infrastructure needs—aging facilities, fleet modernization, and deferred capital replacements—which pose significant risk if left unaddressed. Within the budget, financial cuts were made to department rolling stock budgets; maintenance budgets were severely cut, some to zero, and some through temporary shutoffs, like fountains and landscape irrigation; and deferred facility maintenance compounds with no resolve. Without new funding sources or a reversal in revenue trends, these needs will outpace the City's capacity to respond. Major facility failures are increasingly likely within the next five years unless corrective action is taken. Despite t of police visible ai expansion delivered City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 17 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 18 CITY OF REDDING GOALS AND OBJECTIVES i i • t?i r ii � is Objective. -Achieve balanced and stable 10 -Year Financial Plans for all Funds i • • City Manager's Office • Actively monitor and adjust the budget as necessary and develop long-term unfunded maintenance needs for all departments Airports ,E zit • Identify and confirm future revenues for Airports to balance long-termt�ncial budget development. tia 44rt ���},F • Negotiate with the on-site car rental companies to commence a Cu'erAacll capital for expanded and improved parking facilities at Redd,gion`irpo • Adjust airport rates and charges for additional revenue to c_set exams • Increase lease contracts through development opportunitie4"} Community Servicesv � • Implement water saving techniques, reduce c from utilities to unmet needs where feasible. • Market and implement the Round Up for programming. t ti1tt41 4Y 7 St#y}.sS Electric tility } • Complete a comprehensive cost- 0,of ��va �£ accurately reflect the resulttf�#ge4� ,5�` �tll all and understanding of util�t ,` rates.(U*, 7 • Review and update RE tl financial n*a current re Finance ,.with b to address the of future (CFC) to raise technologies to shift spending to assist with unmet needs and recreational study, evaluate rate structures to ensure they clearly and ommunity through outreach and education to build awareness REU's 2021-2026 Strategic Plan) sent policy to enhance transparency, ensure compliance with yes for fiscal governance. • Complete B'get U:'yt,,.book for budget development process and amendments by October 2026, • Annual;md�tf'17,4,asurer's'fnvestment Policy, �h • Coete �d`�tes` tity Grants Policy and improvements to citywide Grants billing July 2026. • Cplete `rchasmg�' edding Municipal Code updates and coordinated with updates to policies and JS pro c' `t r s,S July 2026 {ht #t Fire • hnplement'irst Responder Fee. By December 2025 the RFD will internally bill for lift assist. By June of 2026, a billing company will be contracted with to implement billing for all medical calls. Information ati "e hn l y • Implement lifecycle equipment replacement for more than 100 computers Public arks • Implement Project Management principles and techniques (potentially including software) wi.thi.ncapital project development • Pursue financial management and pro forma software for the utilities (water, waste water, storm drain and solid waste City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 19 CITY OF REDDING GOALS AND OBJECTIVES Objective: Work to impro ve all aspects of public safety to help people feel secure and safe where they live, work and play in the City of Redding Airports • Develop and implement airfield maintenance plans to meet federal • Complete the runway rehabilitation project and associated replacem�f of ruti*v ligt., and airfield signage. • Complete rehabilitation of the public, rental car, and employee parki,�lot"r h � • Upgrade portions of the airport access control system. CommunityServices • Complete construction of the Panorama Park Resiliency y �� prole the City's only purpose-built Com emergency evacuation center. Development erre • Work with Fire Department to adopt 2025 Cfornia Fire de, including review and revision to local tt 1 amendments as necessary."id ti • Adopt 2025 California t ar�it S� Building Cod ed rC w.. r �dments, including snow load requirements. RO"• Present a draft Vacant Property }�rfZegisttion Ordinance to the City Council, in alignment with recommendations from the Communi t`Wldfire Protection Plan. • Complete community evac 'o, "W `% "ping and update to Emergency Operations Plan as required by the General Plan.�' f Electric Utility rl}$t rrs • Continue to adva�x�ti� mtiativ�, including wildfire mitigation projects, enhancements to physical 4A u fi K and cyber sec,ty, re�cemetffging distribution infrastructure, and implementation of workflow and technology *rove sure timely and efficient maintenance of the distribution system. (Goals 1, 2, 3, 4,,, 6 �i N"I s2 L026 Strategic Plan) • M aim r�rous rety standards, proactively identify and mitigate potential system risks, and engage the e, unitx,,,�,,t unit,,rough cation and awareness initiatives to protect residents and ensure reliable service. Fire • By SeON"er 2025 complete the Station Alerting Project. • Work with 4FF and RFMU to develop updated policies for technical rescue disciplines; water rescue, confined space, low and high angle rope rescue, building collapse and confined space. Information Technology • Implement Cyber Security protections (Microsoft Sentinel) and network segmentation by 2027 • Implement updated backup solutions by December 2026 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 20 • Implement a quarterly newsletter to City staff to discuss trends in workplace safety incidents as well as provide tips to ensure a safe and healthy workplace by January 1, 2026. • Review and update the City's Discrimination, Harassment and Retaliation Policy and Procedure as well as the Conduct and Honesty policy by July 1, 2026. Police • Disclose planned clean-up activities in advance to attract additional community partners to assist in our cleanup efforts • Coordinate outreach efforts and offer services to people affected by planned cleanup operations. • Increase communication and establish partnerships with local community serve rtmzations for the aph purposes of outreach and crime reduction efforts for those experiencing homele�ess {r • Reduce pedestrian and cyclist collisions that lead to injuries or fatalities by 1tear over y {� • Reduce driving under the influence (DUI) related collisions that lead tourlesatalitiety 10% year over year , 'a ,, " h .; r'r t Frtfr}i"P Public Works • Successfully complete construction of the Old Oregon Trail W1t��mg;����temlctected Left -Turn, and t{R)R mat' { r §a Systemic Intersection Safety Lighting Highway Safety Implement Prott�IP) projects • Award the Pump House 1 replacement project' tt{�t • Increase water valve exercising and fire hydrantasecttis (pester Utility 2023 Fire Hydrant 3tf Maintenance Program) to ensure system rehabill uni erg ` erations City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 21 CITY OF REDDING GOALS AND OBJECTIVES • w • i : f w � f Objective: Improve the quality and quantity of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust. City Clerk "r`f Tt�r� • Implement new agenda management software program with enhanced op unities Icommunity engagement, no later than July 2026 • Implement new business license software to allow for online paymen,�nd boli interne{' ` external public engagement, no later than Jul 2026 • Update the City-wide Records Retention. Schedule to add ret'agtt of ellf�tromxcords by end of Fiscal Year 2027, dependent upon the inclusion of Oracle and Mlosoft 35_ 71�i tittiytl �3 tit �„ City Manager • Develop a strategy to better educate the communit�,��� operations �e funding and revenue realities in an effort to improve trust in government. ,vl W Housing ivi ion • Develop partnerships with communi cies, hou�ig providers, both private and non-profit, and financial institutions to ensure deci;#`s�'�1e housing opportunities for special needs f �� arid, ���� population groups and coordinate arts to ��nmate duplication of services. • Promote and implement strategies �'x��r(ive the City's target neighborhoods and those areas with a significant number of low ��rrt,Fuseds. 'Sit Airports • Communicate with airpM tenants and�trakeholders on a quarterly basis to provide airport updates. tip t • Coordinate with'Inv o mcatio� f4for messaging about air service and other airport related subjects. ur��ty �S,s e ''r1 ��" (t tti;Ss,N�'� • ImproveCt�vebsit ��ce by finding obsolete pages and focusing on users. M, • Improl, �r tool on the Parks page by updating photos and information. • Egand o fie offeri 'gs for building permits and configure process to be fully electronic from initial certificate of occupancy. • Reconfi`fe building plan review to better triage projects and reject poor initial submittals ultimately saving cusRner and staff time by increasing efficiency. • Adopt zoning code updates to implement 2020-2028 Housing Element goals and submit to California HCD for review and approval, and begin update of the 2020-2028 Housing Element. • Configure most commonly issued permits to be fully electronic and make available online. Electric Utility • Strengthen engagement and openness by leveraging insights from the customer needs survey, providing timely updates on service improvements, and promoting the newly implemented electronic billing system to enhance customer experience and access to utility information. (Goals 8 of REU's 2021-2026 Strategic Plan) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 22 • Complete Upgrades to quarterly reporting and other City reporting needs. Quarterly improvements through two-year budget cycle Fire • By June 30, 2026, the Redding Fire Department will increase Community Emergency Response Team (CERT) membership by 25%, deliver at least four comprehensive training sessions annually, and host two community engagement events to strengthen team capacity and build stronger connections with local residents. • By December 2025, implement at least three public education outreach initiatives aligned with the Community Wildfire Protection Plan (CWPP) grants, using grant -funded resources p ucate a minimum t r tt of 500 community members on defensible space and wildfire safety. Simultaneay, ap�or at least two additional funding opportunities to expand outreach and increase commurt� participatl�� in wildfire er education initiatives. r' "Ally Information Technology • GIS to upgrade infrastructure and begin REU Utility Network Personnel d` • Implement regular benefit orientations to educate emplo wellness in the workplace b Januar 1� 2026. �=``�3 p Y Y t£ Police tia • Engage an outside consultant to evaluate the the best path forward • Use social media channels to publish crime activities Public ork • Implement projects GIS based • Pursue and implement softwa and service levels as reaut c additionally supporting r#iorti grams and encourage provide recommendations on tips and publicize related enforcement and records education, outreach efforts, site visits, violations ill 1383 (Short -Lived Climate Pollutant Reduction Strategy), rt`s to CalRecycle City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 23 CITY OF REDDING GOALS AND OBJECTIVES Objective: Be relevant and proactive to the opportunities and challenges of today's residents and workforce. Anticipate the future to make ,better decisions today. City Manager • Require further development of new technology (M365, Oracle, City's operations and provide better reporting on the various initiati • Work with the City Attorney to update the City ordinance to better I Airports • Use the updated Airport Master Plan, Airport Capital Strategic Plan as direction for future infrastructure needs, Community Services • Improve processes, forms and permits in the P Development Services • Continue improving webpage organization Develop and implement electronic busing • Develop and implement project projects. Electric Utility ria • Implement the strategies I4 {J r sustainability goals, techri"logic t4} 2021-2026 Strategic Plart�{ • the and the Airport coordination with City Clerk's Office commercial and subdivision development 's 2024 Integrated Resource Plan, aligning with modern and the evolving needs of the community. (Goal 5 of REU's CbW`6pdates, coordinated with updates to policies and procedures to track ,tax returns, and implement automatic remittance of Transient Occupancy ., by January 2026. • Bl T)ecen � 31, 2( 6, the Redding Fire Department will complete the development of a Strategic Plan anc� ������ards of Cover Report through a formal RFP process funded by a grant, ensuring both documents �.gm�'f � provide gar, data -driven guidance for the department's future direction and operational planning. • By March `, 2026, the Redding Fire Department will utilize grant funding to contract a qualified vendor to provide comprehensive cancer screenings to 100% of active -duty firefighters, in alignment with CDC and NIOSH recommendations, to improve early detection and long-term health outcomes. Personnel • Transition away for the use of outside investigators by performing in house workplace investigations where feasible and appropriate by December 31, 2026. Police • Ensure all officers and CSOs undergo annual mental health checkups with a licensed therapist to promote mental well-being • Train staff on the importance of mental health checkups City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 24 • Investigate technology solutions that could potentially streamline the hiring and background investigation workflow Public arks • Develop new network communication systems to improve cybersecurity within the water and wastewater utilities • Fill new and currently vacant engineering positions to support the successful delivery of the City's Capital Improvement Plan (CIP) • Commence procurement of specialized organic and food waste processing equipment in advance of the Redding Organics Diversion to Energy Operations (RODEO) project City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 25 CITY OF REDDING GOALS AND OBJECTIVES Objective: Facilitate and ,become a catalyst for economic development in Redding to create jobs, retain current businesses and attract new ones and encourage investment in the community. City Manager • Update the City's property management and economic development • Develop a formal process to ensure development at Stillwater straightforward as possible. Airport t# ttug� • Diversify revenue streams for the Airport Enterprise Ftd by according to the Airport Strategic Plan and other mecham��_ • Reinitiate a Request for Proposals for developablq, ,"` 1png Air poi • Continue communication with airlines to existing routes. Community Services • Sustainably operate the Redding Spa in the City. Electric Utility _ is " convenient and development potential service markets and added capacity that will generate sports tourism • Complete a review of RE ec'�d>nic"yelopment rate options to support the Redding Chamber of 51 s 1, s.," lolt Commerce and Shasta I* nomic De , lopmdnt Corporation in enhancing competitiveness and attracting business to the communl 4 Firefir{ �. �y • By Septemb0, 20�', enire Plan Review process by streamlining workflow systems and implementiiF Elie` rnia Fire Code, including the evaluation and update of at least 90% of outdat �,�r vi in the Redding Municipal Code. Reassess all existing local amendments to ensure } a' it t , z I i' ali "ent Wb8 practices and community needs, with final recommendations submitted for City C x cil a oval by October 2025. Per ; `1111 r • Participtn a minimum of 6 career events per year locally. • Develop a dock Interview partnership with local schools to provide interview practice to local teens and college students by June 1, 2026. Police • Conduct multi -divisional retail theft stings on a weekly and quarterly basis • Provide focused enforcement efforts on the top 1.5 problem locations Public Works • As development continues to occur within the Stillwater Business Park, pursue and secure gap funding to support public infrastructure improvements along Venture Parkway. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 26 s 5� Y��q ��s:n` S, r Jy�i iE ,p,.��i �r ��i i;fa�� � �� $. ��` > .,,. , City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 28 BUDGET SUMMARY SECTIOK TABLE OF CONTENTS Budget Overview ...................................................................................................................... 3l General Fund Source and Use Graphs ----------------------------..37 Sale,, Prni( Com State Cum Sum Sum Sum Sum Sum. Sonz City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 29 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 30 The budget for Fiscal. Year 2025-26 totals approximately $428.0 million, which represents a decrease of 14.6 percent when compared to the amended budget for Fiscal Year 2024-25. The significant decrease is due to capital and grant projects that occurred during Fiscal Year 2024-25 that are not included in the budget. The budget for Fiscal Year 2026-27 totals approximately $421.9 million, which represents a decrease of approximately 1.5 percent when compared to the budget for Fiscal Year 2025-26. The table below illustrates how the City of Redding's budget is allocated between the General Fund, Enterprise Funds, Special Revenue Funds, and Internal Service Funds. Fund FY 2025-26 6-7 FY 2025-26 General Funds $ 110,550,445 $, ;i, �z $ 3,599,850 114,868,057 Enterprise Funds 311,068,066 1#�a.,1r` 186,061,021 307,463,139 Water 38,385,639 34,910,305 Wastewater 48,825,799 Special Revenue Funds 11{ y{�' 11,639,760 b 4t�1 � � �,�1�1r 6,954,780 Internal Service Funds 123,351 31 31,034,323 TOtal 128,495,335 Less Charges Between Funds (127,935 659' 4N,,, (135,349,354) Total', 31 $ LAPr422,431,957 The General Fund budget for Fiscal. Year 2025-26 totals approximately 15.4 percent when compared to the amende Fiscal Year 2026-27 totals approximately $114.9 million, the budget for Fiscal Year 2025-26. Included in the q analysis and charts for where the budget comesin an information on which entities receive sales tax, 4 vi0 Fund Ten -Year Plan, and the General Fund Ten n The City of Redding owns and Utility, the Storm Drain Uttl contracts with Advance dain; and account for these clfic approximately $311 budget for Fiscatddt3�2nj{�4 fund. O1 4{4} 1Jri}�{S` 44{1 4�Z{ v }2�iN oxima'E , fVll1�fn�llion, which represents a decrease of lget for�cal Year 2024-25. The General Fund budget for i represen4 an increase of 3.9 percent when compared with page 37 there is an overview of the General Fund including: '!lllg,; details of expenditures and revenues per resident, -term key revenue and expenditure assumptions for General several unties, including the Electric Utility, the Water Utility, the Wastewater .a t4'4xphd este Utility. In addition, the City of Redding operates two airports and e ention Center. The City of Redding utilizes "Enterprise Funds" to budget As the table below indicates, the budget for Fiscal Year 2025-26 includes tpOp tMe various enterprise funds and the associated divisions referenced above. The approximately $307.5 million. The following table outlines these expenditures by City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 31 Enterprise Funds F FY 2025-26 FY 2026-27 Airport $ 5,016,779 $ 3,599,850 Convention Center 785,810 791,600 Electric 186,061,021 190,087,126 Water 38,385,639 34,910,305 Wastewater 48,825,799 44,503,664 Storm Drainage 2,402,342 2,536,271 Solid Waste 29,590,676 31,034,323 TOtal is 311,066,066, $ 307,463,139 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 31 Special Revenue Funds• #'InternalService Funds The City of Redding's budget also includes a number of Special Revenue Funds and Internal Service Funds as highlighted in the Budget Summary section of this document. Additional details on the specific operations within each department would be covered in the appropriate Department Overview. As its name implies, Special Revenue Funds are utilized to account for restricted programs and activities (e.g., the Community Development Block Grant Program, Development Impact Fees, and the Rolling Stock Replacement Fund, to name a few). Fund Special Revenue Funds FY 2025-26 FY 20 7 Housing/CDBG/HOME $ 6,274,278 $ „Y,r ;�z� 2,431,085 General City Projects 2,081,870,t�rzt`t` � 1,081,170 Libraries 2,777 2 3��'� ,,'. 2,924,240 Traffic Impact Fees+ r, {`�''il��{s.s y, 1,805,368 Parkin g i } �� ��f�42 1' 518,285 Total; $ 1,63 6,954,780' rf tct tir The City of Redding utilizes Internal Service Funds to accg'logra I s services that are designed to support operations throughout the City (e.g., Information technolog�leet Ma��Risk Management to name a few). , City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 32 Int al Swice Funds Fund 2 FY 2026-27 Information Technologies $�t��;'„ pgr �'t,'`f 5,473,358 $ 5,261,434 Geographic Information Services `'�,t'��,. 784,115 798,935 Communications - Radios ��„tri {`�''il��{s.s y, 1,805,368 1,888,626 Electrical Technicians & USA Locates �,�,! �4y��� 4,290,039 4,335,067 Redding Municipal Utilities Administratio,, 2,249,285 2,378,402 Public Relations, Media, & Co,titiori', 789,644 817,377 Building Maintenance'`'". �?,f° 3,770,656 3,867,603 Records Management�rY,tff 521,029 445,176 Reprographics' F r,` ��'j,t=s?t. 645,206 660,047 Fleet Maintend ttS{: `_ 6,100,967 6,208,419 Customer Service, �. 8,329,734 8,631,168 Field Service 1,504,233 1,504,233 1,554,392 Risk - Liability/Insurancd* 7,715,349 8,467,167 Risk - Workers Compensation 5,567,471 5,637,066 Employer Services 1,229,070 1,227,660 Volunteer Services 93,175 98,926 Employee Benefits Payroll 46,006,530 48,948,300 Employee Benefits Insurance 26,476,090 27,269,570 Total Is 123,351,3191$ 128,495,335 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 32 The Budget Overview section will begin with a discussion of some significant budget impacts and then progress into a detailed breakdown of the General Fund, an overview of City of Redding Enterprise Funds, Internal Service Funds, and Special Revenue Funds. From there it will go into a detailed breakdown including data and charts for all City of Redding revenues, expenditures, personnel, and other important budget infonnation. 11 CaIPERS & PARS UAL payments are a result of the difference between the plan's value of assets and accrued liability. UAL contributions are determined when the plan's value of assets are less than its accrued liability. These are computed annually based on specific events and amortized according to the CalPERS amortization policy. The following chart reflects the projected unfunded liability payments budgeted for the City of Redding for the current year and the next ten years,,a` $45,000,000 The CalPERS Miscell being funded through plan is funded 100,p , 2028-29 2729-30 2030-32 2031-32 2032-33 2033-34 PERS Safety N CaIPERS Mmellanecus plan tapprox�ly 28 percent funded through the General Fund. With the remaining amount lout S, funds , funds and internal service funds of the City of Redding. The CalPERS Safety r�ish the iidtieral Fund. The other co ofa1PER tiaayments is the normal cost. Normal cost is defined as the annual cost of service accrual for the upcom�� , ear for active employees and should be viewed as the long-term contribution rate. The chart below reflects the normst rates budgeted for the City of Redding for the next five years, before any negotiated cost shares. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 33 25.000% 20.0010^/0 M000% 2020-2S 2025-26 2026-27 2027-28 —CaWERS SafiY—GTIPERS KICIII-10 The normal cost is gradually decreasing due to an ever Employee's Pension. Reform Act (PEPRA) of 2013. This cost of pensions in California. Specifically, new employe most impacted. They have later ages of retirement and are 1 1461111111 which is not subject to the collective bargaining pro�� { the reduction in discount rate that occurred beg"ting w0 discount rate due to a significantly high investrt earrlt Below is a table that outlines the 2025-26. ;re��opulation of��ployees who are part of the Public rovi,new conditions designed to control the hired into f1 Ca1PERS system after January 1, 2013 are the wired as "of the law to pay 50 percent of the nonnal cost, crease ref a1PERS normal cost in the budget years is due to �r �y Flxc*'}�dr 2023-24. This was an automatic reduction to the return in Fiscal Year 2020-21. tier included in the City plans with CalPERS for Fiscal Year Miscellaneous Classic r,," ``�� 96% 7.00% 12.96% Miscellaneous PEF��,'� f, tt �$���„ 16.42% 8.00% 8.42% Safety Police TOO1 38.38% 9.00% 29.38% Safety Police it it3 38.42% 9.00% 29.42% Safety Police PEP 29.57% 14.50% 15.07% Safety Fire Tier 1 32.26% 9.00% 23.26% Safety Fire Tier 2 30.89% 9.00% 21.89% Safety Fire PEPRA 29.51% 14.50% 15.01% As result of the impact of the PEPRA laws the City of Redding has negotiated a variety of cost sharing arrangements with various employee union groups. These cost sharing arrangements are specific to CalPERS classic members at this time. Below is a chart outlining the various cost sharing arrangements currently in place. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 34 Miscellaneous Groups Unrepresented 2.125% IBEW Electric 3.025% IBEW Maintenance 2.125% RlEO 2.125% RPOA Miscellaneous 2.125% UPEC 2.125% Safety Groups Unrepresented Public Safety Management 8.500% RPOA 10.370% RPMA 10.370% lAFF 7.290% UPEC Fire Management 8.500% It is important to note that the amounts reflected for RPOA, RPMA, Safety Management will be phased in over the next year and a half or s agreements that have been previously approved by City Council. The Public Agency Retirement Services (PARS) is a The plan is comprised of five tiers determined by emr 31, 2012. Currently there is no long-term projected r recent actuarial was determined to be less than zero °' held by the plan to cover the liabilities of the pl W, Much like the CalPERS plan the City of Redding Below is a table that outlines the cuffento )resented Public 'their individual ,ntary"'ftsioWWA ,,O,', for many non-public safety employees. UP and closed to all employees hired after December of UAL i ed due to the fact that the UAL on the most oftt, tuarial valuation report there are adequate assets ; employee unions have agreed to cost share for the PARS plan. and the negotiated cost share amounts. Tier I/Unrepresented 3.69% 2.70% 0.99% Tier ll/RlEO 1.70% 2.15% Tier III/RPOA,g2.84% 1.71% 1.13% g, AMP Tier IV/IBEW IN ,4 Ofile 3.87% 2.21% 1.66% Tier V/113EW ElMp 3.87% 2.08% 1.79% Y i Tier Vl/UPEC 4.23% 2.62% 1.61% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 35 Other Post -Employment Benefits Pursuant to Government Accounting Standards Board Statement 75 (GASB 75), the City of Redding is required to periodically complete an actuarial study to quantify the "unfunded actuarial accrued liability" (UAAL) associated with "other post -employment benefits" provided to its employees. The City of Redding offers one "other post -employment benefit" to its employees — access to, and partial City funding for, group health insurance coverage. The UAAL for this benefit was approximately $54.9 million at July 1, 2021 (the most current actuarial), which is an increase from the previous figure of $79.0 million at July 1, 2023. This change was a result of various actuarial changes from the previous valuation. The City of Redding is utilizing what is known as a "pay-as-you-go" funding method for this benefit. This means that the budget includes the actual known retirees who are receiving the benefit and the associated costviding this benefit. II Long -Range The City of Redding develops long-range financial plans for the General Fund for eafi,�Nbf the`' 's Enterprise Funds. These long-range financial plans typically cover afive- or 10 -year planning perio TWplans a,low the City Council and the community to ascertain the long-term impact associated with decision}, f are � e as p� of the budget development process and the ongoing day-to-day impacts of various decisions. The W of eddmg j � �ide in balancing a long-term financial plan that helps to avoid the pitfalls that can come with focusi* effot�; ��� eve' ping budgets based on a one- or �t �z 1 A, two-year period of time. This can be a very challenging task, but it ilal in #rder to avoid unanticipated financial of Council. Policy 219 is to codify the City to avoid potential financial problems in the elated expenses, with a particular emphasis ersonnel costs shall not exceed 73.0 percent )f personnel costs for the General Fund is I Year 2026-27, respectively. appropriation limit each fiscal year. This ;presents the maximum amount that the City y of Redding's Gann Limit is approximately ly $80.6 million that is subject to the Gann w the maximum allowed by law. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 36 I GENERAL FUND BUDGET Over the next two pages there is a summary of General Fund revenues by major revenue types and expenditures by major areas. Where It Comes From These figures clearly display that the General Fund's main source of revenue comes from sales tax (30.4% and 30.8% respectively). The next largest source of revenue is from property tax (27.7% and 28.0% respectively) followed by internal departments (18.9% and 19.6% respectively). These three sources of revenue make up -ply 75 percent of the City's General Fund. a Sales Tax - $32.0 Investment Income - $.8 * Other Taxes - $4.8 * TOT - $7.9 * Other - $2.3 * Property Tax - $31.5 * Fines - $.8 Other Agencies - $2.3 Licenses & Permits - $2.8 * Transfers & Internal Depts. - $22.1 * Charges for Services - $5.3 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 37 Where It Goes These figures clearly display that the Public Safety Programs (Police 38.7% and 39.7% respectively and Fire 25.7% and 25.8% respectively) are the General Fund's largest expenditure areas. Together these two areas make up almost two thirds of all General Fund expenditures. The next largest major expenditure is Public Works (primarily streets) (11.8% and 11.6% respectively), with the remaining departments accounting for less than 10% for any individual department. General Fund Budget FY 2025-26 Where it goes (In Millions) 11MUMM IN 7 Services - $8.7 s-$13.1 6.5 ?2.O w fen uovt & Other - $9.1 a Police - $45.6 1°1 Fire - $29.6 * Community Services - $8.8 * Public Works - $13.3 * Dev Sery - $6.8 * Debt Sery - $1.3 * Gen Govt & Other - $9.4 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 38 EXPENDITURES PER RESIDENT The following tables display expenditures per resident for General City Programs for the 2025-26 and 2026-27 Adopted Budget compared to the 2024-25 Adopted Budget. Expenditures For "General City Programs," the largest expenditures per resident are in Public Safety (Police $457.66 and $483.06, respectively, and Fire $305.36 and $314.27, respectively). The largest increase in expenditures per resident is in Police for FY 2025-26. This increase is due to the significant increase in resources and positions allocated to Police since the previous budget was adopted. Most other "General City Programs" increased due to increases in perso��$rd costs. Police $ 469.64 $ 457.66 $ (11 913) 25.40 Fire 299.58 tt,;�f 304 36 '�f,4t� 78 314.27 9.91 Administration 84.16 72,r}r,"r��1;11 79)x;' 74.85 2.48 Street Maintenance 128.03 65 �`" 119.68 0.03 General Fund Debt Service 21.26 f 21 1��t,{`�� (CYC`"l 5) 14.04 (7.07) Parks 46.35 (0.59) 44.57 (1.19) Building & Code Enforcement/Permit Center 43,1 t„ fv�'�}' „r46.(l� `'?s 2.87 47,36 1,33 Planning 244 / 4}� '°' 722.46 (1.62) 23.58 1.13 Engineering 15.ij`.45(1.24) 14.91 0.47 Recreation 69 10.22 41.04 1.35 Miscellaneous r )�9 1;,(' Sitart' iiz7, 1��.12 ��`���`°'' 22.01 3.89 22.25 0.23 Animal Regulation �; .91 11.27 0.36 11.16 (0.11) Community Service Administration t ,`rj �y 11.21 7.20 (4.01) 7.30 0.10 *Based on populations estimates of 92,46 for 20245, 93,370 for 2025-26 and 94,304 for 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 39 REVENUES PER RESIDENT The following tables display revenue per resident by revenue type for the 2025-26 and 2026-27 Adopted Budget compared to the 2024-25 Adopted Budget. Overall revenues per resident are expected to increase from fiscal year 2024-25 to fiscal year 2025-26 by $25.35. Sales tax revenue is expected to decrease from fiscal year 2024-25 to fiscal year 2025-26 due to decreases in actual sales tax results from the previously adopted budget. It is important to note this chart displays as a per resident number but does not indicate that these taxes are not only paid by residents. A good example to illustrate this is Transiewhich is taxed as travelers stay in local hotels. Sales Tax $ 356.14 $ 335.95 19) $J 339.28 $ 3.32 Property Tax 299.12 327w �``s� 28 18 t;,r�}'"( 334.03 6.73 Revenue from City -Own Business 106.53 y177Ftx�t 81 i 4" {#. ;r 173.89 12.08 Street Funding 114.37 ���z� 59 21�� �l' ss� (55':16) 57.96 (1.25) Transient Occupancy Tax 88.09 4 `tsrfll sJt �, t� (7.02) 83.49 2.41 Service Fees 39 Q�,yt �r,z �ttr554�5$r, `,� 16.46 56.19 0.72 Other Government Agencies 32 t .42 5.20 24.47 (12.95) Licenses and Permits i. 2T 87 1.48 29.93 1.06 Miscellaneous Revenue Al .74 0.03 32,52 (0.22) Interest Income �,�`� �'.35�ir,,r,,;.v�' 1.07 (0.28) 1.06 (0.01) Business License Tax , spa �� z's .74 9.64 (0.10) 9.54 (0.10) Franchise Fee '�'� t,�} 13.63 14.99 1.36 14.85 (0.15) Fines and Penalties5.86 8.47 2.62 8.60 0.13 Sales Tax - Public Safety "�` " t� 2.95 2.92 (0.03) 2.89 (0A3) Cannabis Tax 23.20 20.76 (2.44) 21.38 0.61 Miscellaneous Taxes r `$t ti{ f4 .»r=t`� 4.87 4.82 (0.05) 4.77 (0.05) *Based on popula%�,strs of 92,446 for 2024-25, 93,370 for 2025-26 and 94,304 for 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 40 SALES m$d »+© IT GOd The following pie chart displays flee dollar of sales tax collected in the Cit of Redding how muho that d!a!£goes to the State of California, the County of Shasta, pJ the Cit of Redding. This grap6 clearly sho*Sƒ& the State o California receives the majority of the sales tax collected in the Cil. e County » City » State Ci! of Redding Biennial Budget - Fiscal Ye 5 Ending June 30,20 26 and 2027 41 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 42 CITY OF REDDING GENERAL FUND TEN-YEAR PLAN It is the goal of the City of Redding to provide the highest level of service possible to the citizens. While developing a budget the City of Redding has been mindful of the desire to provide the highest level of service possible within the current constraints but also by forecasting potential long-term constraints that could impact future service levels. It is important for the City of Redding to avoid being too shortsighted with their budget and decision-making process, which could set the City on a path for potential future budget issues. The decisions made today will have a profound impact on our City's future. As a city, we must look ahead at our land use needs and we must also forecast our financial needs in order to avoid serious deficiencies or over -commitments to programs and projects. It is important that we map out our financial future and understand the implications of decisions made today and the impact on available future reso����aala order to develop a better understanding of the City's financial condition, it is necessary to look at past financialnds ari ,ctors and use that information to forecast the impact on the future. The City does this through our Ten-Y� i cial n. As with any future projection, the plan is only as good as the assumptions it is built on, ther re itaI�;,,amporta�='to have a good understanding of the assumptions on which the plan is predicated. The assum�ttSs can su��ti change the final perspective of the Ten -Year Plan. Following are the more important assumptiosed tveen-Year Plan. REVENUES t aar trrs ar v I}{(t ,. # i,, t } Sales Tag r Tax Transient Tai 1�,4r�4 tr r{� ri7l�aa `Istf ti 4.0,000,000ggl t l,x sk4 35,000,000qr{ millillia lid f 30,000,000 t 25,000,000 z {air mill a `� Mira IS}i-I 20,000,000 15,000,000filr lsta lid#{ 10,000,000 a rt aS, ri a ��. a a t �a sstlzaa,,=� 5,000,000 1 ar S7 it t� 2021,# 20 2023 2024 2025 2026 2027 2028 2029 aha ,t 7 �' a :r a ti s s tJ fj t, SalrTax Property TaxTOT Sales fax Projected Property Tax Projected TOT Projected The preceding graph shows the previous five fiscal years actual and transitions into a dashed line indicating the next five years projections. The projections utilize the previous five years information while weighing current changes in the economy. The following paragraphs will provide a discussion of the previous five years revenue performance and briefly discuss how this was utilized to projecting the budgeted figures. The past five years Sales Tax has averaged 3.04 percent average rate of increase. This includes the end of Fiscal Year 2021- 22 and the impacts of the COVID-19 pandemic on local tax revenues. The economy on the heels of the pandemic was creating record sales tax revenues for the City and nationally we began to see the impacts with increased inflation indicators for more than a year. As displayed in the charts the City has seen a decrease in TOT and Sales Tax revenues in Fiscal Year 2022-23. As staff was developing budget projections this was considered by using a flat assumption for the Fiscal Year 2024-25 revenues from the previous year actuals. Staff forecasted that the first two years of the budget will see moderate City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 43 recoveries of 2.0% for the two budget years. The long-term growth rate of Sales Tax is currently projected to be 2.5 percent per year thereafter. This helps to normalize the Sales Tax growth rate to reflect a more stable long-term assumption. Staff believes it is prudent budgeting to be on the more conservative end of the spectrum when forecasting long term revenue assumptions. Property tax values have continued to increase since the downturn in the economy. In the last five fiscal years property tax revenues have increased an average of 6.4 percent per fiscal year. Staff projected the current year to exceed previous budget estimates by increasing by 4.5% year over year and thereafter used a moderate growth of 3% per year for the life of the ten- year plan. Transient Occupancy Tax (TOT) revenue continues to be inconsistent ultimately reaching a record high in Fiscal Year 2021- 22. Staff used current year TOT revenues to forecast the coming fiscal years. Fiscal Year 2024"""', _,projected to remain flat from Fiscal Year 2023-24. Increases have been inconsistent over the years but particover t~lst two full fiscal years. Given the lack of available information and inconsistent past results staff deteat a 4 perch increase would be used throughout all years of the current ten-year plan including the two fiscal year ,wer Ej ? the bi # ial budget. Other Revenues Sales tax, property tax, transient occupancy tax, and intra -city revenuetat fottq�arly F 'percent of the City's total 77 General Fund Revenue. Therefore, the above discussion covers the ma,ity of the Cit} ��eral Fund revenues. Most of the other revenues that are not discussed above are assumed to increas`lt 3 0r1 p'�nt r year in the General Fund Ten - Year Plan, which is in line with their historical growth ratesais�`�` lei{ t} til ki 4 ,yti tis}, a� s +fit}�i, iFis pit: F, 5 Fit f � 1{ifi �tT t' it4�� Ff iF.s`7 Ind, ri f is:: J �4l F tt i�j Sit! t i Rgp 3 1 r < tl t#t 5$ 24 mitt i 414 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 44 EXPENDITURES Below is a graph showing costs in the four major expenditure categories for the past 5 years actual and then showing the forecast of the next 5 years as budgeted. Personnel costs are projected to continue to increase in fiscal year 2023-24 and fiscal year 2024-25 primarily due to the increases anticipated from CalPERS and the Public Agency Retirement System (PARS). The retirement rates have significantly increased since fiscal year 2018-19 due to the change in the CalPERS discount rate and will continue to increase for the next few years and then begin to stabilize. A more complete breakdown of the citywide cost pressures of CalPERS and PARS is provided on A-3 thru A-8. The General Fund Ten -Year Plan provides a detailed estimation of personnel costs which includes the projected CalPERS and PARS UAL payments from the most recent actuarial valuations. This detailed costing includes the projected impacts of each union agreement including negotiated pay increases, CalPERS cost sharing, PARS cost sharing, and health insurance The Ten -Year Plan with this detailed personnel cost modeling allows the city to better capture and forecast the,,,,,,,,, ected Fennel costs. 90,000,000 f:a;�4 80,000,000 � 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 x .� 20,000y00{} iml f .nt"0' "ur — — 0 Ciperating— Capital Debt d get Operating Budget— -w Capital Budget Debt BudgM City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 45 Personnel »o&v > Fixed aar w Capital Outlay Debt Servie Ci! of Redding Biennial Budget - Fiscal Ye 5 Ending June 30, 20 26 and 2027 46 2 >y Personnel »o&v > Fixed aar w Capital Outlay Debt Servie Ci! of Redding Biennial Budget - Fiscal Ye 5 Ending June 30, 20 26 and 2027 46 City of Redding General Fund Ten Year Plan (in thousands) Fiscal Year Ending 2026 & 2027 Fiscal Year Adopted Adopted 2025-26 2026-27 2027-28 2028-29 Beginning Cash Balance 9,000 11,558 12,425 12,492 Revenues 102,823 104,999 107,344 110,600 Net Transfers 7,591 7,680 7,464 7,687 Total Revenues 110,413 112,679 114,807 118,287 Personnel Costs (76,088) (80,236) (81,840) (84,736) Operating Costs (25,349) (26,201) (26,987) (27 7# Capital Outlay (6,408) (6,104) (6,287) (w,4#06) Debt Service (1,965) (1,318) (1,314) �,313) Savings 1,955 2,048 1,687 s)733, Net Expenditures (107,856) (111,811) (114 Ending Cash Balance 11,558 12,425 12rs7 ¢,— Projections toward Council Objectives }tJ M ti tiJJ i if k Ending Cash as Percentage of ' Exp enditures 10.7% 11.191, 10 0 10.3% Projected Personnel Percentage 69.3% 70.4% 2029-30 2030-31 12,191 11,983 113,954 117,416 7,918 8,156 125.571 tits (87,249) (89,494) s{t2$ 630) 4t (29,489) X70) (6,870) „# "IF (1,309) 780 1,830 (2,080) (125,332) `''�� 11,983 12,222 9.8% 9.8% 70.4% 70.4% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 47 City of Redding General Fund Ten Year Plan (in thousands) Fiscal Year Ending 2026 & 2027 Fiscal Year Projected Personnel Costs 2031-32 2032-33 2033-34 2034-35 2035-36 Projected Cash Balance 12,222 12,915 13,332 13,758 14,120 Projected Revenues 120,991 124,683 128,490 132,416 136,467 Projected Net Transfers 8,400 8,652 8,912 9,179 9,455 Total Projected Revenues 129,391 133,336 137,402 141596,�4,4tt;4922 Ending Cash as Percentage of Projected Personnel Costs (91,280) (93,007) Projected Operating Costs (30,924) (33,285) Projected Operating Costs (7,076) (7,289) Projected Debt Service (1,311) (1,315) Projected Savings 1,893 1,975 Net Projected Expenditures (128,698) (132,919) Projected Ending Cash 12,915 13,332 Projections toward Council Objectives Ending Cash as Percentage of Expenditures 10.0% yz,1'° 10.0% Projected Personnel Percentage 69.M (94,282) (95 44 (97,360 (36 123) t�38 89�;�rl (41 34 (7,507) ttj,t, (7 732) 64) ij 1 1 ( 63) ��6) s't<<{ (9 I7 4 2,069 4 £," L 161 {� 2,250 s 4 1�*„ ,_ ) � 1 ( ) 12020 14,613 10.0% 67.8% 10.0% 10.0% 66.8% 65.9% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 48 Sales Tax Property Tax TOT Cannabis Tax Other Taxes Licenses & Permits Fines & Penalties Other Government Redding Rancheria Internal Departments Service Charges Other Revenue Use of Money & Property Interest Subtotal Transfers In: Gas Taxes Debt Service Other Transfers In Total TransiersIn Transfers Out: CVB & Convention Center Parking Library Rolling Stock y (NA,6 Other Equipment Internal Advanes Other Transfers Tota113aq,Dut`F� Net r'sfers Revenue Assumptions Sales Tax Property Tax Fee Revenues Other Government Other Revenue Internal Departments All Revenues (Not specific) Interest (Percent of Cash) City of Redding General Fund Ten Year Plan (in thousands) Revenues Fiscal Year Ending 2026 & 2027 Adopted 2025-26 31,368 30,560 7,570 1,939 2,750 2,695 791 3,364 129 13,319 5,179 2,332 725 100 102,823 Adopted 2026-27 31,995 31,500 7,873 2,016 2,750 2,823 811 2,175 132 14,457 5,299 2,338 729 100 104,999,; Fiscal Year Ended 2027-28 32,795 32,445 8,188 2,097 2,860 2,936 844 1,381 136 14,891 5,5 111,1P 2028-29 33,615 33,419 8,515 2,180 2,974 3,053 2029-30 34,455 34,421 8,856 2030-31 35,317 35,454 9,210 2,358 3,217 3,302 949 1,509 149 16,272 6,199 2,631 729 120 117,416 11,425 588 12,01.3 �( (756) (779) (802) (826) (851) ON $ (39 ,. - . y. - - - - n (1,055) ,tt (1,086) (1,119) (1,153) (1,187) (1,223) #fx�t (885)'t. (840) (865) (891) (918) (945) Projected (239) (246) (253) (261) (268) t.., (72) (72) (521) (537) (553) (569) (3,018) (2,993) (3,530) (3,636) (3,745) (3,857) 7,591 7,680 7,464 7,687 7,918 8,156 110,413 112,679 114,807 118,287 121,872 125,571 2.0% 2.0% 2.5% 2.5% 2.5% 2.5% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Projected Projected 3.0% 3.0% 3.0% 3.0% Projected Projected 3.0% 3.0% 3.0% 3.0% Projected Projected 3.0% 3.0% 3.0% 3.0% Projected Projected 3.0% 3.0% 3.0% 3.0% Projected Projected 4.0% 4.0% 4.0% 4.0% 2.0% 2.0% 1.0% 1.0% 1.0% 1.0% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 49 City of Redding General Fund Ten Year Plan (in thousands) Revenues Fiscal Year Ending 2026 & 2027 Transfers In: Gas Taxes 11 7f§ Fiscal Year Ended (987) 2031-32 2032-33 2033-34 2034-35 2035-36 Sales Tax 36,199 37,104 38,032 38,983 39,957 Property Tax 36,518 37,613 38,741 39,904 41,101 TOT 9,579 9,962 10,360 10,775 11,206 Cannabis Tax 2,453 2,551 2,653 21759 zs } ,4 X869 Other Taxes 3,346 3,480 a r t4, i cj{ 3,619 3 Licenses & Permits 3,434 3,572 3,714 3� 4,018 Fines & Penalties 987 1,027 1 068 stx �'i 111's``�tl 1 155 Other Government 1,554 1,601 1 649 �,f,{� ` 1 698}i{,f 1 Redding Rancheria 153 158 162 2 Internal Departments 16,760 17,263 1717 8 1 ' lir j r 314 18,864 Service Charges 6,447 6,705 7,542 Other Revenue 2,710 2,791 }tsJ t 2 875 `� 3,050 Use of Money & Property 729 729 a 4+ 7 l ! }t '�' ,��,4r�l9 729 Interest 122 130th, t� `` 134 142 Subtotal 120,9911 .� 12&49032,417 136,467 Transfers In: Gas Taxes 11 7f§ Debt Service (987) Other Transfers In (1,336) Total Transfers In 2 37 Transfers Out: (1,033) CVB & Convention Centy3; (�) Parking- (293) Library sT� , Rolling Stock xf x qtr Other Fqui�htjj, 276 t� r "� #�' ( ) s.,.� „'I rsn(r�.z; z Other Revenue Assumptions Sales Tax Property Tax Fee Revenues Other Government Other Revenue Internal Departments All Revenues (Not specific) Interest (Percent of Cash) 2,121 12,484 12,859 13,245 643 662 682 12,745 13,127 1.3,521 13,926 (903) (930) (958) (987) (1,297) (1,336) (1,376) (1,418) (1,003) (1,033) (1,064) (1,096) (285) (293) (302) (all) (587) (604) (622) (641) (660) (3,973) (4,092) (4,215) (4,341) (4,472) 8,400 8,652 8,912 9,179 9,455 129,391 133,336 137,402 141,596 145,922 2.5% 2.5% 2.5% 2.5% 2.5% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 4.0% 4.0% 4.0% 4.0% 4.0% 1.0% 1.0% 1.0% 1.0% 1.0% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 50 Safety UAL Payments Mise UAL Payments PARS UAL Payments Police Personnel. Operating Capital Outlay/Project Subtotal Fire Personnel Operating Capital Outlay/Project Subtotal Transportation &Engineering Personnel Operating Capital Outlay/Project Subtotal Parks&Recreation Personnel Operating Capital Outlay/Project Subtotal DemlopmentServices Personnel Operating p g Cap italOutlaylPrQ� 3 Subtotal General Govern&jf Add Back O&M Projected Savings Total Expenditures City of Redding General Fund Ten Year Plan (in thousands) Expenditures Fiscal Year Ending 2026 & 2027 Fiscal Year Ended Adopted 2025-26 Adopted 2026-27 2027-28 2028-29 2029-30 2030-31 5,27,46r5t� t FE96 14,973 16,253 16,638 16,988 O&M & Capital Outlay 28,155 29,36524,634 5,325 5,325 5,827 5,958 6,491 6,785 5,931 6,097 tjy}tt t}LtY} {~k{ 34,556 36,867 28,611 29,355s� X0,113X30,896 1,511 7,347 7,696 7,927 8,165 ;�sqr 8,410 �',k8,662 372 274 282 291I; "z 300 309 42,276 44,837 36,820 3, 1 38, . 39 866 23,238 24,244 18,093 115;�""'g�' 19 3$ 19,593 4,916 5,121 5,27,46r5t� t FE96 5,764 1,505 1,550 1,596 O&M & Capital Outlay 28,155 29,36524,634 3.0% 3.0% 3.0% 25,356 6,491 6,785 5,931 6,097 6,263 t}LtY} {~k{ Assumed Expense Savings 2.0% 2.0% 2,487 261�s��'f�`r��,i1[411£1,8 2.0% 1,474 1,511 4,913 5 01'� S i'�'°'5319 5,479 5,643 g,' 5,750 5}"{l) t r 5,8 6,058 6,239 6,427 13,150 13 jk,, r, 12,4V 12,824 13,192 13,581 iI�i fi"g, it'r rxr�.,'�b`'' 3,871 1,310 1,309 11,066 4 59 9,845 3,980 4,088 4,204 3,5'jWs07 3,715 3,827 3,942 4,060 120 124 127 131 135 7,709 7,934 8,161 8,399 5,148,°f 51367 4,471 4,592 4,713 4,842 Personnel - Wages 1,418 1,461 1,505 1,550 1,596 O&M & Capital Outlay Budget Budget 3.0% 3.0% 3.0% 3.0% 6,491 6,785 5,931 6,097 6,263 6,438 Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5,771 6,080 5,086 5,224 5,358 5,503 3,330 3,345 3,445 3,548 3,655 3,764 1,965 1,318 1,314 1,313 1,310 1,309 11,066 10,743 9,845 10,085 10,323 10,576 (1,955) (2,048) (1,687) (1,733) (1,780) (1,830) 107,856 111,811 114,741 118,588 122,080 125,332 Expenditure Assumptions Personnel - Wages Budget Budget 2.75% 2.75% 2.75% 2.75% O&M & Capital Outlay Budget Budget 3.0% 3.0% 3.0% 3.0% Debt Actual Actual Actual Actual Actual Actual Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 51 City of Redding General Fund Ten Year Plan (in thousands) Expenditures Fiscal Year Ending 2026 & 2027 Safety UAL Payments M isc UAL Payments PARS UAL Payments Police Personnel Operating Capital Outlay/Project Subtotal Fire Personnel Operating Capital Outlay/Project Subtotal Transportation &Engineering Personnel Operating Capital Outlay/Project Subtotal Parks &Recreation Personnel Operating Capital Outlay/Project k{F Subtotal i - s� p? DemlopmentServices { �, t Personnel] Operating Cap it at/Prtilt Fiscal Year Ended 2031-32 2032-33 2033-34 2034-35 2035-36 16,802 6,074 16,778 5,910 16,109 5,892 15,893 5,608 15,469 5,517 31,754 32,638 33,546 j,,,f 6 )�" 35,4�3i=v 8,922 9,190 9,465 9,# 1.0,042;, 318 327 337,f� 4° 347 �" r� 358 �} 40,994 42,155 43,348 ` 44,576 ,45, 22,474 6,682 29,156 1106 i'' 1,695 1,744 j,,,f 6 )�" 6,351 6,542 7,023 7,233 7,450 4,835 15,280 15,736 O&M &Capital Outlay 3.0% 3.0% 4,582 4,71.6 4,854 4,436 4,569 4,706 148 152 157 9,166 9,438 9,717 976 5,116 5,258 5,405 5,556 � Ax,644 1,693 1,744 1,796 1,850 2.75% 2.75% O&M &Capital Outlay 3.0% 3.0% 6,621 6,809 7,002 7,202 7,406 Actual Actual Actual Actual Assumed Expense Savings 5,655 5,814 5,975 6,142 6,313 3,877 3,994 4,113 4,237 4,364 1,311 1,315 1,132 966 963 10,843 11,122 11,220 11,345 11,640 Add Back Personnel Add Back O&M 550 2,000 3,900 5,700 7,200 Projected Savings (1,893) (1,975) (2,069) (2,161) (2,250) Total Expenditures 128,698 132,919 136,976 141,233 145,429 Expenditure Assumptions Personnel - Wages 2.75% 2.75% 2.75% 2.75% 2.75% O&M &Capital Outlay 3.0% 3.0% 3.0% 3.0% 3.0% Debt Actual Actual Actual Actual Actual Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0% City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 52 PROJECTED CASH FLOWS - ALL FUNDS The tables on the following pages provide a summary of all funds reported in the Adopted Biennial Budget, listing the beginning cash balance, revenues, transfers, appropriations and ending cash balance. The purpose of these tables is to show the change in the cash position for each fund. The first column of each table, Beginning Projected Cash Balance, shows the estimated beginning cash balance for each fund. It is not the beginning fund balance. The second column, Projected Revenue, shows the revenue estimated from all sources for each fund. The third and fourth columns, Fund Transfers In and Fund Transfers Out, show funds transferred from one fund to another fund. The fifth column, Expenditure Programs, shows the level of appropriations for the various departments and divisions of the City. The sixth column, Adjustments and Restricted Reserve��0any amounts that are restricted for specific purpose and any adjustments to match each individual fund's ten ye r lan. Etli*ft Projected Cash Balance for each fiscal year shows the estimated ending cash balance including restricted°prves. j� The graph below displays the difference between beginning cash balances and enb cash well as the total for the City for each fiscal year. This graph displays that cast 'lance4f decreasing. 5 r:. 250,000 200,000 150,000 100,000 50,000 r t�18 Comparison of Beginning to End 1 ceyqg ss (in thous t i s 3i' 7f i t7 tib, Special Enterprise Internal Revenue Funds Service Funds ;h fund type as budget will be City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 53 Projected Cash Flows for FY 2025-2026 - ALL FUNDS (in Thousands) [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66 [4] For detail of Expenditures see 68 to 71 Iff City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 54 Beginning Ending Projected Adjustments Projected Cash Projected Fund Fund Expenditure & Cash Balance Revenue Transfers Transfers Programs Restricted Balance 7!1/2025 2025-26131 In Out 2025-26 [4] Reserves [1] 6/3012026 General Funds General Fund $ 9,000$ 102,751 $ 10,609$ (2,946) $ 109,811 $ 1,955$ 11,558 Grants General Fund 3,463 - - - 720 - 2,743 Capital Projects General Fund 585 - - - 20 - 565 Total General Funds $ 13,048$ 102,751$ 10,609$ (2,946)$ 110,550$ 1,955$ 14,866 Special Revenue Funds,' sj Development/Construction $ 14,382$ 3,065 - -$15,365 15,365 General Special Revenue 273 (273) '11 r}i} Special Gas Tax Street Improvements 3,788 6,780 - (5,529) 5,039 Local Transportation/TDA 7,902 4,045 (4,557) {� - 7,390 Parking 20 468 38"'� �izt INIF 50i'r �� b - ilss� 20 Library 1,177 1,533 1,055 M 511 �>a�" - 1,254 Branch Libraries 328 265 ��t ���'�5 266$ ,'i? ` 327 Housing &Community Development 7,317 6,121Ilt 1,p6 107 7,331 Successor Housing Agency 522 146 1682 jj7,.4 - 500 Replacement Funds 14,669 7 069 r x,141) i'rt, �, 15,597 Total Special Revenue Funds $ 50,105$ 22,696' $ 8,1 (16,496) $ 0 - $ 52,823 Enterprise p t xi 1t Airports $ 431 $ 5,624 't ,it (250) 5,017 $ 789 Convention Center 288 42 �, ,, sus X50 {' 786 - 293 Electric Utility 52,451 163 48ti'4`'' �3t, 186,061 18,952 44,021 Water Utility 39,076 34 43" ,�,r, (200) 38,386 - 34,951 Wastewater Utility 11,884 41 1� �yY' (300) 48,826 - 3,947 Storm Drain Utility 5,365 2 ��z (150) 2,402 - 5,157 Solid Waste Utility 5,941 ,g§�413��',i�.,, �" - 29,591 - 7,658 Total Enterprise Funds $ 115,43 +2 47 $ (5,700)$ 311,068$ 18,952$ 96,817 Internal Service Funds ti i� s1 Information Technologies $ 60t{}�f',336 - $ (200) $ 5,473 -$ 267 Geographic Information Services 85 Orr 749 - 784 49 Communications - Radios1,838 (30) 1,805 150 Electrical Technicians &USA Locates 2,01',irs�24 - (175) 4,290 - 2,278 Redding Municipal Utilities Administration,° (281) {`� �F. 659 - 2,249 128 Public Relations, Media, & Communications 4,�5 110 3'j 732 - - 790 - 53 Building Maintenance err 752 „ 3,254 - (48) 3,771 - 188 Records Managementi ?t (91` } 634 - 521 22 Reprographics �,it�' I , rig z'f� 521 (5) 645 55 Fleet Maintenance r� 442 6,127 - - 6,101 - 468 Customer Servicer@" "r t 265 x� �i rT1s 8,357 - 8,330 292 Field Service 264 1,517 - (58) 1,504 - 219 Risk -Liability/Insuran�, 4,940 6,365 - - 7,715 - 3,590 Risk - Workers Corrae�i'sati6fil�'s 1,925 5,484 - 5,567 1,842 Employer Servic,j!',j,�,, 312 971 - 1,229 54 Volunteer (32) 131 - - 93 - 6 Employee Benefits","',' 2,051 46,007 - - 46,007 - 2,051 Employee Benefits In `, ce 3,118 26,070 - - 26,476 - 2,713 Total Internal Serviceft $ 16,815$ 121,478 - (516)$ 123,351 .$ 14,426' Subtotal $ 195,404$ 524,443' $ 19,520$ (25,660)$ 556,610$ 20,907$ 178,932 Less: Charges Between Funds -$ (127,936) - -$ (127,936) - - Net Total $ 195,404$ 396,508$ 19,520$ (25,660)$ 428,674$ 20,907$ , 178,932 [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66 [4] For detail of Expenditures see 68 to 71 Iff City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 54 Projected Cash Flows for FY 2026-2027 - ALL FUNDS (in Thousands) [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66 [4] For detail of Expenditures see 68 to 71 Iff City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 55 Beginning Ending Projected Adjustments Projected Cash Projected Fund Fund Expenditure & Cash Balance Revenue Transfers Transfers Programs Restricted Balance 7!1/2026 2026-27 [3] In Out 2026-27 [4] Reserves [1] 6/3012027 General Funds General Fund $ 11,558$ 104,927$ 10,673$ (2,921) $ 113,859$ 2,049$ 12,426 Grants General Fund 2,743 - - - 989 - 1,754 Capital Projects General Fund 565 - - - 20 - 545 Total General Funds $ 14,866$ 104,927$ 10,673$ ', (2,921)$ 114,868$ 2,049$ 14,726 Special Revenue Funds,' sj Development/Construction $ 15,365$ 3,065 - - $ 1 y� - $ 17,349 General Special Revenue - 273 (273) - Special Gas Tax Street Improvements 5,039 6,716 - (5,466)�} } ` t 1 �t- 6,289 Local Transportation/TDA 7,390 4,045 - (4,685) t t� 6,751 Parkin 9 20 519 - �st,l 5 1Z - 21 Library 1,254 1,578 1,086t,i 2 650b 1,269 Branch Libraries 327 274 jr �' ��}t't 274 �'�t "W" 326 Housing & Community Development 7,331 2,279S�t }' 2 265 } - 7,346 Successor Housing Agency 500 146�f ,�� �� 167_, - 479 Replacement Funds 15,597 7 017 18,353 Total Special Revenue Funds $ 52,823$ 18,896$ 8,1 (14,683) $ 5 - $ 58,183 Enterprise Funds Airports $ 789$ 4,222 ��„t (250) , 3,600 $ 1,161 Convention Center 293 42�r;,``'t X56 �ttjy 792 - 300 Electric Utility 44,021 171 60',.t 190,087 20,140 42,681 Water Utility 34,951 36 ,7, �'ft00) 34,910 36,438 Wastewater Utility 3,947 42 44,504 2,140 Storm Drain Utility 5,157 2 (150) 2,536 - 4,870 Solid Waste Utility 7,658 2,4 i ,�,, �«,,t (1,700) 31,034 - 7,336 Total Enterprise Funds $ 96,817 2 76' $ ; (5,800) $ 307,463$ 20,140$ 94,926 Internal Service Funds �t Information Technologies $ 26'��� �Y' t5 363 - $ (100) $ 5,261 - $ 269 Geographic Information Services` ,803 - - 799 - 53 Communications -Radios 1§ 1 (30) 1,889 209 Electrical Technicians &USA Locates �s 2,2 r s1,977 �4 r61 - (155) 4,335 - 2,548 Redding Municipal Utilities Administration i 2,740 - 2,378 490 Public Relations, Media, & Communications r 53 } pry 825 - - 817 - 60 Building Maintenance ��! 18811,11 3,903 - (40) 3,868 - 183 Records Management ,)� ``� �� , r �`if�.� 2 '�s,'f;t��;iFt,H 445 - 445 22 Reprographics` {�'� 665 (5) 660 55 Fleet Maintenance ,#' r'' 468 6,239 - - 6,208 - 499 Customer Service 292 8,706 - 8,631 367 Field Service �f'� .'"��{rr� 219 1,568 - (58)1,554 - 175 Risk - Liability/Insurang, 3,590 8,618 - - 8,467 - 3,741 Risk Workers Co i" 1,842 5,636 - 5,637 1,841 EmployerServic;';lrr1,,, 54 1,228 - 1,228 54 VolunteerServid4i'#` 6 99 - - 99 - 6 Employee Bene fits`F)!rotJ�{" 2,051 48,948 - - 48,948 - 2,051 Employee Benefits In;ce 2,713 26,914 - - 27,270 - 2,357 Total internal Service $ ; 14,426$ 129,438 _$ (388) $ 128,495 " .$ 14,981 Subtotal $ 178,932$ 540,980' $ 19,533$ (23,793) $ 557,781 $ 22,189$ 182,815 Less: Charges Between Funds -$ (135,349) - -$ (135,349) - - Net Total $ 178,932$ 405,630$ 19,533$ (23,793) $ 422,432$ 22,189$ 182,815 [1] This column shows adjustments primarily for use of debt funds and projected budget savings. [2] Funds are continuously appropriated and will be utilized throughout the year. Ending balance will be less. [3] For detail of Revenue see pages 57 to 66 [4] For detail of Expenditures see 68 to 71 Iff City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 55 COMPARATIVE i+ i SUMMARY ESTIMATED REVENUES The following table and graph provide a four-year review of revenues for all funds. The table is divided by fund type and subtotaled for each of the fund types. Within each fund type is the total for each fund. For the General Fund, the total for each type of revenue is included. The detail is provided in a subsequent schedule. The first column of this table, Actual Revenue 2023-24, shows the actual revenue for each fund. The second column, Budget Estimate 2024-25, shows the revenue estimate originally adopted in the budget for the current fiscal year, while the third column, Revised Estimate 2024- 25, shows the most recent revenue estimate by the Finance Department. This estimate is based on nine months of history and a three month projection. The final two columns, Budget Estimate 2025-26 and Budget Estimate 2026-27, show the revenue estimates for the next two fiscal years for all funds. Total net revenue for fiscal year 2025-26 is estimated at $390,369,051 and for fisca,"`ar 202'14,7 is estimated at $401,370,261. Revenue from Special Revenue Funds totals $13,430,100 and $9,558,' respective; revenue from Enterprise Funds totals $273,497,150 and $285,432,100, respectively; revenue ti�,,0m I al Ser rhe Funds totals $120,962,150 and $129,050,050 respectively; and General Fund revenue tpt,# $110,410 fd $1.12,678,870, respectively.~„ria Comparative Summary of Esti#rte �e#des (in Thousan. ft,. 600,000 550,000 #uhf # 500,000 450,000 r 400,000 Ai Actual 2023-24 350,000 r Adopted 2024-25 300,000_ -�� . �� ����"t~ ���� �r,,�� Amended 2024-25 zar�,k dt� ' � Adopted 2025-26 250,000 t #, 11 Adopted 2026-27 200,000 �.' J v 1 #� jimo ,. { i� }{ #tri 150,000 11 t r J zip 100,000 .f. s 50,000`1111111 i 0 ( �raI I, tid Special Revenue Enterprise Funds Internal Service Total Net Revenue City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 56 Comparative Summary of Revenue Programs City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 57 Actual Budget Revised Budget Budget Revenue Estimate Estimate Estimate Estimate 2023-24 2024-25 2024-25 2025-26 2026-27 General Fund: General, Grants, Capital Projects Taxes $ 70,645,881 $ 73,475,110 $ 72,545,110 $ 74,186,800 $ 76,134,320 Licenses and Permits 2,110,160 2,532,000 2,532,000 2,695,400 2,822,660 Fines, Forfeits, and Penalties (1,943,719) 556,500 1,164,960 806,220 826,470 Revenue from Internal Departments 22,474,631 20,694,200 21,180,030 20,909,730 22,137,460 Revenues from Other Governmental Agencies 3,481,170 2,978,710 5,709,868 3,493,840 2,307,430 Other Revenues 8,325,140 2,415,530 2,457,405 2,332,390 2,337,810 Charges for Current Services 7,049,887 3,591,040 3,652,980 5,164,260 5,283,750 Revenue from the Use of Money & Property 1,387,791 733,810 733,810 824,670 828,970 Total General Fund: General, Grants, Capital Projects $ 113,530,941 $ 106,976,900 $ 109,976,1 13,310 $ 112,678,870 Special Revenue Funds 01 Development/Construction $ 19,307,569 $ 1,581,860 $ 444,,02" 0 $ 3,06 ; 0 $ 3,065,000 Development/Construction Grants 1,083,074 k=156 �' ;�- - - Asset Seizure 164,758 ifs Special Gas Tax Street Improvements (3,526,355) 2,577 470�,t,�� 2,577470 z��t}1,170 1,250,180 Local Transportation/TDA 2,279,929(2,15595tt,j (2150) „511,960) (639,330) Parking 355,659519 ,�,,� �,�9 700 ��'�h 506,350 519,190 Library 2,725,693 2 43$ 650 "` ,tit k2 581 36 ks 2,587,620 2,664,810 Branch Libraries 277,450 0 �I kis X576 j 265,350 273,680 Housing & Community Development 27,263,308 1822 660 1750 6,120,700 2,279,195 Successor HousingAgency169,752 145 $k10ttkt',4;870 145,870 145,870 Total Special Revenue Funds $50,100,838 2h&WL0 5,730,166 $13,430,100 $9,5$8,595' Enterprise Funds Airports $ 9,10E8,081 $�627y1 23,822,860 $ 5,374,490 $ 3,971,850 Convention Center 156,899 189,210 1,189,210 791,730 798,300 Electric Utility 171'62,783 14 0A,18,610 146,118,610 158,679,500 168,606,500 Water Utility 3287 594 3,137,330 33,672,320 34,260,590 36,397,270 Wastewater Utility0`348)�8 382,740 34,935,170 40,887,940 42,696,930 Storm Drain Utility k �621,�7st',P.� 2,220,200 6,199,800 2,194,420 2,248,980 Solid Waste Utility7,397,159k29,110,780 33,708,500 31,308,480 30,712,270 Total Enterprise Funds 4,700,237 $270,686,000 $279,646,470 $273,497,150 $285,432,100 r�{kik }Si Internal Service Funds Information Technologies 759,192 $ 4,798,190 $ 4,858,190 $ 5,136,270 $ 5,263,250 Geographic Information Services �,_ ,,�, ��{�� 494,237 712,060 712,060 748,600 802,750 Communications - Radios f'`a#xik} 805,179 783,300 813,300 1,807,720 1,947,040 Electrical Technicians &USA Locates4,172,757 3,830,240 3,830,240 4,548,960 4,605,830 Redding Municipal Utilities Adrrrtationttz} �, 2,794,977 2,445,430 2,445,430 2,659,010 2,740,420 Public Relations, Media & Cq836,498 856,160 856,160 732,320 824,920 Building Maintenance,,,, 4,043,795 3,966,100 4,491,410 3,206,810 3,862,630 Records Management 493,836 444,010 486,250 634,310 445,450 Reprographics `'}`#, t, z 1 ffi, ,1,� t{,<< 912,312 827,710 838,710 516,250 660,080 Fleet Maintenance, „ is��,, 6,103,281 5,711,900 6,195,830 6,127,140 6,239,160 Customer Servitt�,� ` 5 k� z 7,810,601 5,169,600 5,169,600 8,356,840 8,705,820 Field Service ,',01 ,�„ 1,630,630 721,850 721,850 1,459,340 1,510,380 Risk - Liab*�lnsuranc,�'i,,,i 5,306,787 5,331,380 5,331,380 6,365,490 8,617,640 Risk - Workei, 5,474,948 5,730,110 5,730,110 5,484,390 5,635,990 EmployerSerVio,�ki, 1,332,032 1,148,370 1,148,370 971,090 1,227,590 Volunteer Servic, 185,224 178,340 178,340 130,710 99,120 Employee Benefits I3j+ II 30,221,603 47,517,890 47,517,890 46,006,530 48,948,300 Employee Benefits Ins'e nce 31,109,368 30,318,280 30,318,280 26,070,370 26,913,680 Total Internal Service Funds i $110,487,259 $120,490,920 $121,643,400 $120,962,150 $129,050,050 Subtotal - All Revenue $518,819,274 $506,341,360 $606,996,199 $518,302,710 $536,719,615; Less: Charges Between Funds (137,242,298) (128,546,350) (129,871,670) (127,935,659) (135,349,354) Net Total $381,576,976 $377,795,010 $477,124,529 $390,367,051 ! $401,370,261' City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 57 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 58 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 General Fund: General, Grants, Capital Projects Taxes Property Taxes 28,453,138 29,244,000 30,560,000 31,500,320 Sales Tax -Nondedicated 30,752,903 31,522,110 31,368,000 31,995,010 Transient Occupancy Tax 7,210,266 7,498,000 7,570,010 7,873,000 Viacom Cablevision 815,884 900,000 �t00 000 900,000 Pacific Gas &Electric Co, 496,197 360,0000 500,000 Business License Tax 905,083 900,000 �� 900' 900,000 Real Property Transfer Tax 382,654 450,000 50,0(�`1�, 450,000 Commercial Cultivation Cannabis 247,245 145 OQt r�`, 379,27t�t 394,370 Retail Cannabis Business Tax 1,382,511 1,52 t 59 1,621,620 Total Taxes $ 70,645,881 $ 72�10 $,iti'�"0 $ 76,134,320 ANg"for Licenses and Permits Animal Licenses 56,232 �„�;ti;rj0`" 50,000 50,000 Building Permits 1,271,082 tsit 1 7271} 1,900,160 1,995,170 Engineering Encroachment Permit 86,864}eft 5004,;'` 100,000 100,000 Electical Permits 228 791 } 4 3 284,100 298,300 Transportation Permit )�aj�S 8 992 f ifs 1Q�r 70 11,740 12,320 Plumbing Permits (2,390 132,430 139,050 Mechanical Permit "`f` 264,5j1;',� tt,' h�'tf7,250 S4dr,,_i, 216,970 227,820 Engineering Grading Permits # sf 107, 10,500 - - Total Licenses and Permits $ 2,110,160 2,532,000 $ 2,695,400 $ 2,822,660 { i Y Fines and Penalties qtl. NIP,, Traffic Safety Fines 4 �,� 953,960 520,620 532,840 �;'1 Code Enforcement Fines' z. }jf, c, (2,931,918) 146,000 160,600 168,630 Other Fines & Fees 101,803 65,000 95,000 95,000 Cannabis Delinquency � q y Penalt y{}r�,'ut.,�r� �; 36,169 30,000 30,000 Total Fines, Forfeits, and Penalties {�IL (1,943,719) $ 1,164,960 $ 806,220 $ 826,470 t i f;2r f it i 1 Transfers and Internal Revenues , Fixed Reimbursements 5,563,440 7,061,190 7,322,340 7,563,530 In lieu Payment from Airport t� fi `'t11 ,lis t 7,270,600 6,614,200 5,996,600 6,893,800 t ti Advances from Internal Derlment (752,747) (543,140) (110,310) (72,000) Fund Transfers From 10,393,338 8,047,780 7,701,100 7,752,130 Total Revenue from Interna(`" a : Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 59 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Motor Vehicle In -Lieu Tax 115,907 45,000 100,000 100,000 School District Contrib-Operating-Recreation 631,619 110,000 807,760 840,150 Redding Rancheria Payment 124,337 126,820 129,360 131,950 Contribution RABA - Operating - Police 25,000 25,000 25,000 25,000 Buckeye Fire Service Dist -Operating -Fire 85,000 50,000 - - SHASCOM - Payroll 8,211 - - - Total Revenues from Other Governmental Agencies $ 3,481,170 $ 5,709,868 $ ,3,840 $ 2,307,430 )3tjt�y{t;lU Other Revenues�',,� Late Fees 1,700,433 1,700 000 1,700,000 Contributions -Operating Rec &Culture 117,740 120 105 00({, 105,000 Contributions -Operating -Police 28,750 2 r 75 flr i� t Contributions - Operating Planning p 9 9 5,262 000WN 7,500 Sale of Property 412,292 Compensation - Loss & Property Damage 20,286- t f Misc. Charter Peg Fees 165,219 > , ` Miscellaneous Receipts 5,567,380@"X PA�p 292 f it , }`i, 204,890 205,310 Reimbursement 307,77_. x,;31 536 315,000 320,000 Total Other Revenues $ 8,325,14dt f �,ss, �,`s `°'2,45 ``.05 $ 2,332,390 $ 2,337,810 Charges for Current Services tf Y Charges for Other Current Services t.`F 7,049,88;r,�4},52,980 5,164,260 5,283,750 Total Charges for Current Services $ 7,049,887 r,��,;i;, 3,652,980 $ 5,164,260 $ 5,283,750 t Property Rent/Investment Income Property Rent/Investment Income 733,810 824,670 828,970 Total Revenue from the Use of Money &Property " 4(l $ 11 1 38 91 $ 733,810 $ 824,670 $ 828,970 G L Total General iFund: General, Grants, Capital ... i4a, 113,530,941 $ 109,976,163 110,413,310 $ 112,678,8701 Projects t"i z ii tit �4 t Development/Construction S Federal Grant CapitaliN �t alt $ 12,543,021 $ 16,904,770 - State Grant Capital 2,112,441 24,554,000 Contributions �a }' 2,426 977,350 Miscellaneous Receipts of "�f,t ,�rl,a,t� ��;.�_`�' 279,648 - - Total Traffic Impact 2,772,913 1,567,180 2,815,000 2,815,000 Fire Facilities Impact Fe',r 4 t tis? y„ 416,601 - - - rrri?;�?y sa�,rr Electric Services Ele Congf,"p l fV' ee 91,500 Parks Deveio { p 10"i" 1,136,616 3,600 250,000 250,000 Total Parks Itt ,u Fees's �r�t{��,, t 73,264 - - Total InvesYnt Inco (125,229) Total Fiscal % �t'"fit Ir* meet Income 4,369 14,680 - - Total Development/ truction $ 19,307,$69 $ 44,021,580 $ 3,065,000 $ 3,065,000 8 Development/Constructict�+rants Other Fines & Fees $ 500 - Federai Grant Operating 28,417 234,430 Federal Grant Capital 524,226 6,081,660 - State Grant Operating 90,952 - State Grant Capital 381,548 23,840,600 Contributions 72,067 - - Total Investment Income (14,637) - - Total Development/Construction Grants $ 1,083,074 $ 30,156,690 General Special Revenue Sales Tax $ 272,517 $ 272,520 $ 272,520 $ 272,520 Fund Transfer To (272,517) (272,520) (272,520) (272,520) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 59 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 60 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Total General Special Revenue $ 0 $ 0 0 $ 0 Asset Seizure Asset Seizure Revenue $ 15,051 - - Miscellaneous Receipts 150,327 Total Investment Income (621) - - Total Asset Seizure $ 164,758 Special Gas Tax Street Improvements' t=,� Fund Transfer To $ (8,955,154) $ (5,499,530) (5,466,060) Federal Non -Grant Funding - 1 381 4 ��;i'; 1 587 989 ti 1,477,740 State Non -Grant Funding 5,013,863 4 6 64,E,1f 191 8� {' 5,238,500 Miscellaneous Receipts 245,482 Fr Total Investment Income 169,454 „'r{,50 OOO.r�>��- Total Special Gas Tax Street Improvements $ (3,526,355) $ ,. ,251,170 $ 1,250,180 ;. Local Transportation/TDA } 7fJt 5 Fund Transfer To $ (781,519f(ki,950}s?�''__' (4,557,410) $ (4,684,780) County Non -Grant Funding 3 4,045,450 4,045,450 Total Investment Income- - Total Local Transportation/TDA $ $ (2 50) $ (511,960) $ (639,330) Parking §" tai It On Street Parking Meters $ I _ 250,838 $ Ei 397,800 $ 343,040 $ 396,690 Parking Space Rental & Permit Fees 52,500 - - Total Parking Fines &Fees �s �{ 78,800 125,000 122,500 Fund Transfers From / �nE„,1�- - 38,310 Fund Transfer To 0 (10,000) Miscellaneous Receipts �i3t ,i i` 2,542 - Total Bad Debt Write -Off �r E��a ttE E 4'x�'E`1 (25) - - Total Investment Income ��#.,�jtt�,..E;`: 10,875 600 - Total Parking ; $ 355,659 $ 519,700 $ 506,350 $ 519,1901 Library It'� Service Reconnect Fee 862 - - Internal Advances/Loans,) x;'`} 2,048,120 Fund Transfers From r r, �r{i� 994,235 (1,024,060) 1,054,780 1,086,430 Fund Transfer To ;f r��� �,ixt 4's, t4,}i�i4tiz,= 0 (50,000) - - State Grant OperatiE "� �E�rE� 210,646 122,650 16,260 17,500 Other GovernMoirant i{mg - 6,566 - Miscellaneoeceipts'�,i 63,738 17,100 Library ConutioVI1,391,818 1,408,490 1,476,580 1,520,880 Total Other Gg?,rd Fees 39,904 50,000 40,000 40,000 Total lnvestmen4l',(me 24,490 2,500 - - Total Library ii $ 2,725,693 $ 2,581,366 $ 2,587,620 $ 2,664,810' Branch Libraries Contributions $ 736 - Miscellaneous Receipts 26,301 - - - Library Contributions 225,455 250,280 258,350 266,680 Total Other Charges and Fees 11,676 6,500 7,000 7,000 Total Investment Income 13,282 500 - - Total Branch Libraries $ 277,450 $ 257,280 265,350 $ 273,680 Housing & Community Development Internal Advances/Loans $ (28,921) - - - Fund Transfers From (2,454,126) - Fund Transfer To 2,483,047 - - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 60 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 61 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Federal Grant Operating 2,029,232 1,524,820 4,276,230 1,192,985 State Grant Operating 21,860,018 15,377,400 1,460,650 584,950 County Grant Operating 2,138 - - - Other Government Non -Grant Funding 2,875,264 - 151,300 279,370 Miscellaneous Receipts 283,407 - - - Total Note Repayment - Principal 168,158 628,900 188,810 178,180 Total Note Repayment - Interest 89,594 95,04043 n t 710 43,710 Total Investment Income (44,503) -` ur - Total Housing; & Community Development $ 27,263,308 $ 17,626,160 $ 6,120, , $ 2,279,195 Successor Housing Agency Miscellaneous Receipts $ 22,708 Total Note Repayment - Principal 99,3581 040{t� 1,�0 115,500 Total Note Repayment - Interest 37,614 s S" 29 830 j r u ,370 29,370 Total Investment Income 10,072),;c. � ��'" ,,,� 1,000 1,000 Total Successor Housing Agency $ 169,752$ 1' $ 145,870 $ 145,870 Airports„ syti }J §iyir' Advertising Rent, t,r ,, 2t 50 - Coffee Concession Revenue 24,69 ���� 2400 18,600 18,600 Total Miscellaneous Operating Revenue 't`9 qtr r 0 0 Hangar Rents �i3 = 653,89�4,ttt'ira� i4 t� ��0 4,690 iti� 710,250 730,680 Tie Down Rent r 13,143 ��,€, 61,440 11,480 12,080 Facilities & Ground Rent 691 140 711,470 733,200 755,600 Total Ground Lease 1,`�� 433 670 ,rir, 562,230 571,200 592,400 Total Agricultural Lease ��,,,,t ,��r�j f� r„ 36Aj ,';t" 7,200 7,500 7,730 Fuel Concession t 260,000 246,350 246,350 Landing Fees Vit'{�, �f, 187,526 210,000 379,500 379,700 Car Rental Concession Fee J „ fz t 315,262 400,000 310,900 321,000 Restaurant & Concession �, �, ��,z3 �'� �t 111,938 78,500 108,360 111,460 Airport Permit Fees,`" �`t� ��, 36,399 24,900 37,500 37,500 Parking Fees l �j fit`'° 393,430 333,000 543,900 570,000 Airport Security Fees 3,600 1,000 3,200 3,200 Internal Advances/Loans ' itsi,' (25,000) (25,000) 1,367,300 (132,700) Fund Transfers From 20,000 - Fund Transfer To,{' (225,000) (277,000) (250,000) (250,000) �u Federal Grant Op 101 „'f't 1,941,685 760,000 - Federai Grant Capital �zt ,}"' t'{$j `rfr zt, 4,391,951 19,666,310 132,000 - Federal Non -Gra , �ljj rzs� 399,008 425,000 375,000 375,000 State Grant Op 1,420 10,000 10,000 State Grant fig, 1 i' 16,629 2,250 - Property ipment les 271,057 - 125,000 Total Compe... ... ;` oss & Property Damage 13,205 - - - 41t;,f{� Miscellaneous Rdipts (1,031) - 26,250 26,250 Reimbursements 32,177 32,177 32,000 32,000 Total Bad Debt Wnte (1,577) - - Total Investment Income 14,244 - - Total Fiscal Agent Investment Income 134 - - - Total Airports' $ 9,906,081 $ 23,822,860 $ 5,374,490 $ 3,971,850 Convention Center Internal Advances/Loans $ (54,530) $ 968,890 $ (18,000) $ (18,000) Fund Transfers From 1,038,484 - 749,730 756,300 Total Repayment of Advance offset Account 54,530 - - Miscelianeous Receipts 23,800 - - - Total Rental Fees 181,767 220,320 60,000 60,000 Total Investment Income 12,763 - - - Total Fiscal Agent Investment Income 85 - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 61 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 62 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Total Convention Center $ 1,256,899 $ 1,189,210 $ 791,730 $ 798,300 Electric Utility Banner Program $ 6,350 - - - Power Sales Retail 134,062,244 131,408,000 146,733,000 155,669,000 Power Sales Wholesale 16,800,027 3,361,000 4,758,000 4,041,000 Total Natural Gas Sales - Wholesale 13,311,824 10,154,000 $ 661 000 8,569,000 Total Prepay Gas Discount 1,737,846 1,428,000 t'� ¢0 1,428,000 Environmental Attributes 107,822 - ' 12095 120,000 Total LCFS Electrification Revenue - 165,470 r Total Miscellaneous Operating Revenue 916,642 491 OQt �l,i{3 511 50(z 511,500 Total Excess Footage Charges (909)Vnv Orb ,tz 5 0{.r 5,000 Total Engineering Charges gd 9 9 500 '� { �i'' Internal Advances/Loans 686,073 f{0,.``,t=#{ 4314 at;t - - Fund Transfers From (1,068,659)t 1 � - Fund Transfer To 257,585 $ 7(ICf) 800,000) (3,000,000) Federal Grant Operating r(2 250,248 �tri,tjsd,�4 State Non -Grant Funding 20,81gf �ri�, - Contributions 3,62(j'} Property & Equipment Sales 46,023I�?'E� 200 25,000 25,000 Miscellaneous Receipts,` Q t� X00 100,000 100,000 Total Rental Fees $ }�' 138,0 ,000 138,000 138,000 Total Bad Debt Write -Oft 6,524l'it - - Total Investment Income 1,416,153 119, i ;.: 1,000,000 1,000,000 1,000,000 Total Fiscal Agent Investment Income,i4t„ ;';i, 17,612 ,,���,� - - - Total Electric Utility 146,118,610 $ _... 188,679,500 $ .. 168,606,500 ,. Water Utility Water Residential 18,002,470 $ 21,464,150 $ 20,843,230 $ 22,346,070 Fire Service Fees s({j 89,590 77,410 96,210 99,410 Fire Hydrant Rental "''�' 'c 141,883 70,000 151,660 156,710 Meter &Service Installation Fees 59,153 29,860 64,280 66,420 Paving Cut Fees 5, 4 f 2,746 - 6,190 6,390 Front Footage Charges - Water i�„rY 6,207 - - - Total Water Commercial, jE `� 4„�ti �i` }` 9,200,270 9,559,420 10,410,980 11,161,630 Total Miscellaneous Opera a,,1 18,772 17,260 16,920 17,480 Total Damaged Meter Ch es �'z}' 500 - - - Metered Water Sales �3btzt'bs s`�,<<f , 143,468 128,220 164,950 176,840 Total Off -Site Charga ', g1rt 1,527,241 1,562,110 1,630,660 1,684,980 Internal Real Et'f�3ls �{ t�}} 121,407 162,410 - Internal Adv#s/Loan,; �, 60,297 - ` } Fund Tran � From , ��` ` ''j,t ,r (85,598) 12,320 - t � � Fund Transfe 1,10,0n }'fid` 150,301 (250,000) (200,000) (400,000) Federal Grant Oting p 25,321 322,930 Federal Grant Cape` , 48,827 299,740 Property & Equipment dies 12,820 3,040 6,960 7,190 Miscellaneous Receipts 1,851,504 - - - Total Bad Debt Write -Off (18,611) (60,090) (20,840) (22,340) Total Property Rentals 26,800 - 89,390 96,490 Total Investment Income 897,228 273,540 1,000,000 1,000,000 Gain/Loss from Sale of Assets 5,000 - - - Total Water Utility $ 32,287,594 $ 33,672,320 $ 34,260,590 $ 36,397,270 Wastewater Utility Pretreatment Fees - $ 2,320 $ 2,390 $ 2,460 Sewer Tap Fees - 5,530 5,700 5,860 Sewer Service Charges - 36,815,240 38,915,130 40,741,640 Total Expansion & Improvement Fees - 1,792,260 1,805,230 1,866,770 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 62 Statement of Estimated Revenues - All Funds Internal Real Estate Rentals - 13,270 j �() Internal Advances/Loans - (3,750,000) 180,250 180,250 Fund Transfers From - 302,430 - - Fund Transfer To 0 (300,000) (300,000) (300,000) Property & Equipment Sales - - - 2,000 Miscellaneous Receipts 1,375 1,060 - - Total Bad Debt Write -Off (32,722) (68,720)8 910) f (40,740) Total Property Rentals- - t"I '�. 0 14,070 Total Investment Income - 121,780 s �i 1 t Total Fiscal Agent Investment Income - �,� 304,490 224,620 Storm Drain Utilityd&6R,-�" Solid- 'z j �() Storm Drain Allocation $ 1,014,040 $03 270��afi t 11,1 ` 240 $ 1,295,300 Storm Drainage - Monthly Fee 1,266,511 fi'�t' 274,410 1,282,910 Internal Advances/Loans s z, 3 7�`�0 urt (180,250) (180,250) Fund Transfers From O t�`r i { 229 N, Fund Transfer To trjr00)lt}fit,.. (150,000) (150,000) Miscellaneous Receipts 223,9041 ,�' x' - t 50,020 20 Total Bad Debt Write -Off (12) ��`E ��f _ State Grant G� Total Late Payment Charges�'�{'itt,�k �rs;000 1,000 1,000 Total Investment Income00 t - Solid Waste Utility Commercial Cans 'z Commercial Containers �() Drop Boxes - Solid Waste, Benton Landfill Monitoring Revenue t s�'i trti{ Special Pickup - Solid Waste Solid Waste Fixed Usage Transfer Station Charges West Central Landfill - Household Hazar , us Waste Waste N, Total Miscellaneous Operating,,-, Internal Real Estate Rentals„oro' � , ` Internal Advances/Loan !,"' t Fund Transfers From Fund Transfer To Federal Grant Cff�,} t`t State Grant G� State Gran,�'ital State Non -G'% Property & Equi4t Sales Freon Recovery Prt�rrr Total Cardboard Recy Total White Paper Recycling Total Glass Recycling Total Curbside Recycling Total Multi -Family Recycling Total Commercial Recycling Total Battery Recycling Total Volunteer Drop Off Total Special Handling Scrap Metal Total Electronic Recycling Revenue Total Other Recycling Revenue Miscellaneous Receipts Reimbursements Total Street Sweeping Contract 2,639,843 224,784 18,193 11,111,273 2,766,593 464,754 62,097 19,185 (67,009) 47,823 29,208 247,509 53,791 11,505 19 194,942 70,869 7,928 205,155 11,915 8,457 151,077 56,618 120,317 35,577 428,032 347 16,680 426,920 $ 8,753,490 3,143,280 207,880 21,820 11,867,400 2,807,620 1,888,830 38,380 1,880 506,700 (1,250,000) 4,091,020 20 312,630 101,380 20,980 251,130 22,490 1,280 11,470 106,020 61,330 161,040 37,970 10,820 459,870 $ 9,429,020 3,385,860 229,300 23,500 12,783,240 3,004,150 683,370 39,340 1,880 0 20 320,450 103,910 21,500 257,410 23,050 1,310 11,760 108,670 62,860 165,070 38,920 62,340 476,860 9,776,660 3,510,690 231,590 23,470 13,254,550 3,094,270 703,930 40,320 1,880 (1,700,000) 20 328,460 106,170 22,040 263,850 23,630 1,340 12,050 111,390 64,430 169,200 39,890 63,900 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 63 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 64 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Total Bad Debt Write -Off (44,224) (25,000) (25,000) (25,000) Total Property Rentals 1,880 - - - Total Investment Income 262,230 113,040 100,000 100,000 Total Solid Waste Utility $ 27,397,159 $ 33,708,500 $ 31,308,480 $ 30,712,270 Information Technologies Information Services Allocation $ 6,627,950 $ 4,998,090 $36 270 $ 5,363,250 Fund Transfers From 0 60,000 sl` R"', ft t� 1� �3'r Fund Transfer To 0 (200,000)'I'' (2001 (100,000) Federal Grant Operating 48 Miscellaneous Receipts 88,142 Total Investment Income 43,052 Total Information Technologies $ 6,759,192 $ ,190 0 $ 5,263,250 Geographic Information Services `'' GIS Services Allocation $ 462650 $ {, 716 0 $ }`� 748,600 $ 802,750 Miscellaneous Receipts t 10:5934'/11111"' - Total Investment Income 20,99 Total Geographic Information Services $ 494,23 71 60 $ 748,600 $ 802,750' Communications - Radios a r' '+� ;'�s rg�j f ,�. Communications Allocation $r 784,49t�j� ,} .. `7,800 $ 1,781,220 $ 1,919,700 Fund Transfers From �F 30,000 Fund Transfer To 015A"L �lt'�s (15,000) (30,000) (30,000) Miscellaneous Receipts �fs{,} ;f'�, 13 998 f�''� - - - Total Other Charges and Fees �t`ts``'4y ;F��,i , 11t2 lit+ - 56,500 57,340 Total Investment Income 500 - Total Communications - Radios 805,179 $ 813,300 $ 1,807,720 $ 1,947,040 "MUNI�" 'g Electrical Technicians & USA Locates 11Vt ET & USA Locates Allocation y"� {,'� y, 4,214,270 $ 4,010,240 $ 4,723,960 $ 4,760,830 Fund Transfer To 0 (180,000) (175,000) (155,000) Miscellaneous Receipts 16,119 - Total Investment Income �iy,�,f,, (57,632) - - - Total Electrical Technicians &'U es $ 4,172,757 $ 3,830,240 $ 4,548,960 $ 4,605,830 Redding Municipal Utihties�nmistratnr Redding Municipal Utiliti mi -On $ 2,646,300 $ 2,445,430 $ 2,659,010 $ 2,740,420 Federal Grant Op@r,o'� r'}g� 41,323 - Miscellaneous,, iP r., 50,193 - - Total Invest , Income; '�„;fi,;,, 57,161 - Total Redding lM@&ipa!j#hies Administration $ 2,794,077 $ 2,445,430 $ 2,659,010 $ 2,740,420 Vql Public Relations, Me" q,'21101,1$& Communications Marketing, Public Rei`�igns, & Communications Allocation $ 833,844 $ 861,160 $ 732,320 $ 824,920 Fund Transfer To "``' 0 (5,000) 0 0 Miscellaneous Receipts 3,489 - - - Total Investment Income (835) - - - Total Public Relations, Media, & Communications $ 836,498 $ 856,160 $ 732,320 $ 824,920' Building Maintenance Building Maintenance Allocation $ 3,815,120 $ 4,551,410 $ 3,254,310 $ 3,902,630 Fund Transfer To 0 (60,000) (47,500) (40,000) Federal Grant Operating 180,308 Property & Equipment Sales 2,228 - - Miscellaneous Receipts 36,350 - - Total Investment Income 9,789 - - fiotal Building Maintenance $ 4,043,795 $ 4,491,410 $ 3,206,810 $ 3,862,630 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 64 Statement of Estimated Revenues - All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 65 Actual Revised Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Records Management Fleet Services Allocation - $ 42,240 - Records Management Allocation 491,649 444,010 634,310 445,450 Miscellaneous Receipts 672 - - - Total Investment Income 1,515 - - Total Records Management .. $ 493,836 $ 486,250 $ 634,310 $ 445,450 F 3� Sff ttf t {t Reprographics Reprographics Allocation $ 898,120 $ 832,710 $;�ty� 521,2,$ 665,080 Outside Service Revenue 10,115 �,`�i�t 4 �`Ti Total Non Recurring 120 Vii' ti{vtl Fund Transfers From- ��` 1300 Fund Transfer To 0 �l�l,s5 000z't { ) 't«, X00) (5,000) Miscellaneous Receipts 5,360 Total Investment Income (1,403) Total Reprographics $ 912,312 838, $ 4,E 516,250 $ 660,080 Fleet Maintenance Fleet Services Allocation $ Etrii }� tS,rt� �{ 6,080,862 �',,,,,�� 5,72,00 $ 6,127,140 $ 6,239,160 Records Management Allocation h fs, t. 4730 - - Fund Transfer To ,;� Et}f.ttr t ,Ir 000) Federal Grant Operating' 3,596 ''{ },j - - Miscellaneous Receipts 18,177 500 Total Investment Income iih- 646 ,� }l" 800 - Total deet Maintenance 3 2 6,195,830 $ 6,127,140 $ 6,239,160 Customer Service,j`�s,, Service Connect Priority 18,250 $ 17,500 $ 17,500 $ 17,500 Site Delivery Fees 450 1,000 1,000 1,000 Credit Report Fees ` 9,730 9,000 9,000 9,000 Customer Service Allocation �st� �1;�,. ��,' i� 7,601,484 5,091,100 8,304,740 8,653,720 Service Reconnect Fee t {'u, (25,795) 75,000 50,000 50,000 Total Damaged Meter Charges 2,850 5,000 3,600 3,600 Miscellaneous Receipts �'7,��'' 107,475 1,000 1,000 1,000 Total Bad Debt Write -Off �,�'�It,�}��, �G �;' t� 43,437 (30,000) (30,000) (30,000) Total Uncollectible Accou Wnte Ot Grants 1,939 - - Total Investment Incom14 r ,, YEN „f,� f� 50,782 - - - Total Customer Serviq $ 7,810,601 $ 5,169,600 $ 8,356,840 $ 8,705,820 Field Services Field Servrleter Reg Allocath $ 1,645,411 $ 776,850 $ 1,517,340 $ 1,568,380 Fund Transfs�a§}$'' 0 (55,000) (58,000) (58,000) Miscellaneous fits (4,056) - Total Investment IrBje (10,724) - - - Total Field Service $ 1,630,630 $ 721,850 $ 1,459,340 $ 1,510,380' Risk - Liability/insurance Insurance Allocation $ 4,911,930 $ 5,240,280 $ 7,714,790 $ 8,466,940 Internal Advances/Loans 79,530 91,100 (1,349,300) 150,700 Fund Transfers From (25,000) - - - Total Repayment of Advance offset Account (54,530) - - Federal Grant Operating 41,736 - - Total General Liability Reimbursement 45,540 - - Miscellaneous Receipts 173,511 - - Total Bad Debt Write -Off (29,264) - - Total Investment Income 163,335 - - Total Risk - Liability/Insurance $ ' 5,306,787 $ 5,331,380 $ 6,365,490 $ 8,617,640+ City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 65 Statement of Estimated Revenues - All Funds 1{111! Actual Revised } Revenue Estimate Proposed Proposed 2023-24 2024-25 2025-26 2026-27 Risk - Workers Compensation U� T1s St.,, ti(t„ Worker's Compensation Reimbursement - Personnel Cost $ 5,483,314 $ 5,730,110 $ 8,069,200 $ 8,205,110 Insurance Allocation - - (2,584,810) (2,569,120) Miscellaneous Receipts 31,577 - - Total Investment Income (39,943) - - - Total Risk- Workers Compensation $ 5,474,948 $ 5,730,110 $ 5,484,390 $ 5,635,990 Employer Services Volunteer Services Allocation $ 1,106,926 -}}"0� Employer Services Allocation 221,385 1,148,370 "}' ,'t} 971,090 1,227,590 Internal Advances/Loans (25,000) Fund Transfer To 25,000011,11,11, ,1;4 Miscellaneous Receipts 8,049 Total Investment Income (4,327).,,,,�j'1,,71 ,z,1, Total Employer Services $ 1,332,032 $ 1, $ 971,090 $ 1,227,590; Volunteer Services t Volunteer Services Allocation $ 185,51Q5} 130,710 $ 99,120 Total Investment Income (28611?,t ��,, - - - Total Volunteer Services $ 24 17 40 $ 130,710 $ 99,120 Employee Benefits Payroll } t;ti : E }tU jut7 (115tt�d Retirement Reimbursement $ 12,593,123 37,348,200 $ 43,717,480 $ 46,598,200 Medicare Allocation - Personnel Cost1,489,448 t1 % s., 1,451,570 1,549,310 1,574,130 Social Security Allocation - Personnel Cost �t } �(', , 53 461 „'�tt 78,610 54,390 54,730 Public Agency Retirement System Personnel Cost}tt t 'tl,�f $,�` 8,639,510 685,350 721,240 Total Investment Income - Total Employee Benefits Payroll 30,221,603 $ 47,517,890 $ 46,006,530 $ 48,948,300 Employee Benefits Insurance Total Group Health Insurance 31,036,056 $ 30,318,280 $ 26,070,370 $ 26,913,680 Miscellaneous Receipts1,}, 45,212 - - Total Bad Debt Write -Off t, j (2,391) - - Total Investment Incomey,,, �.`" 30,492 - - - Total Employee Benefits Insuramooeft $ 31,109,368 $ 30,318,280 $ 26,070,370 $ 26,913,680 Total Revenue - All Funds $ 518,819,274 $ 606,996,199 518,302,710 $ 536,719,615 1{111! } } kit:�l,fr,t' U� T1s St.,, ti(t„ City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 66 SUMMARYOF PROGRAMS This table provides a summary of projected expenditures for funds by major expenditure categories: Personnel; Materials, Supplies and Services; Debt Service; and Capital Outlay. The table is divided by fund type and within each of the fund types is the department total for that particular fund. The graph below displays this information by percentage of the total expenditure program for each fund type. The graph clearly shows that in the General Fund the majority of the expenditures are on Personnel while in the other funds, the majority of the expenditures are on Materials, Supplies, and Services or Capital Outlay. The City's total net expenditures for fiscal year 2025-26 are $428,673,931, of which $171,010,960 (39.9%) are on Personnel; $155,883,391 (36.4%) are on Materials, Supplies and Services; $27,947,870 (6 5 Debt Service; and $73,831,710 (1.7.2%) are on Capital Outlay.r`f't' For fiscal year 2026-27 total net expenditures are $422,431,957, of which $17 $159,338,781 (37.7%) are on Materials, Supplies and Services; $28,207,460 (6.7%E (13.9%) are on Capital Outlay. Up General Fund expenditures total $110,550,445 and $114,868,057, Special Revenue Funds expenditures total $11,639,760 and $6,954,7 Enterprise Funds expenditures total $31.1,068,066 and $307, and Internal Service Funds expenditures total $123,351,31 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Summary Major"i 35, respectively. Programs liture Categories General Fund Special Enterprise Internal Service All Funds Revenue Funds e on Personnel; and $58,828,730 El Personnel FY26 41 Personnel FY27 21 Materials & Supplies FY26 Materials & Supplies FY27 10 Debt Service FY26 It Debt Service FY27 11, Capital Outlay FY26 Capital Outlay FY27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 67 Summary of Expenditure Programs Fiscal Year 2025-2026 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 68 Materials, Net Supplies, Personnel and Capital Debt Departments Cost Services Outlay Service Total General Fund City Council $ 167,991 $ 40,430 - $ 208,421 City Clerk 617,671 281,360 - - 899,031 City Manager 881,915 284,960 - 1,166,875 City Attorney 780,358 153,110 - 933,468 Personnel 794,868 169,270 - - 964,138 Non -Departmental 448,690 1,914,840 ��,,'�i�s�,�3s1 65,090 4,328,620 Financial Services 2,079,007 506,470 2,585,477 Police 34,660,910 7,347,480 7 (',F 42,731,960 Fire 23,502,021 4,916,360 ,{ ��rj 28,418,381 Development Services 5,148,203 1,3532 „`t" • ,�' - 6,501,403 Community Services 4,994,071 � 3,372 990 �t 286 000 �t, t �r�1� 300 8,662,361 Public Works-Transportation/Engineering 2,487,460 4,9128 5,Z {,00 �; 13,150,310 Total General Fund $ 76,563,165 $ 25,253,32 W9,570 1,974,390 $ 110,550,445 Special Revenue Funds �r�f Housing/CDBG/HOME $ 395,227 $ di' 310 921 ' 4� � 0 $ 134,900 $ 6,274,278 Community Services -Library & Parks Development 92,8706710`'`, 'f,6,260 2,782,270 Public Works-Transportation/Engineering 176,132zryti;`'�70 ,y 1,317,000 891,910 2,583,212 Total Special Revenue Funds $ 66 3,182,231 6,766,490 $ 1,026,810 $ 11,639,760 Enterprise Funds Community Services -Convention Center $t39,840 ${t�x745,970 VIEW - - $ 785,810 Public Works -Municipal Utilities 23M 1 997 51 77,489 39,061,100 5,703,870 119,204,456 Electric Utility�Ijtit 47 { y 41 1 864,380 18,952,000 18,633,800 186,061,021 Public Works -Transportation -Airports �<'}z,{� 595��tfp"1,857,420 1,525,000 42,300 5,016,779 Total Enterprise Funds 4K $ 40,204,737 $ 153,945,259 $ 59,538,100 $ 24,379,970 $ 311,068,066 Internal Service Funds � 1 City Clerk-Reprographics/Record l �{ ' 'fit 729,995 $ 316,240 $ 120,000 $ 1 66,235 Personnel - Vol SvcslEmp Svcs/Grp Ins/tip Bfts/Risf4�1 i tct}„1,114,725 72,690,140 - 73,804,865 Risk - Workers Compensation ji`,t� , 1,009,980 12,272,840 - 13,282,820 Electric - Customer Service iY'l.<` 2,681,154 5,648,580 - 8,329,734 Electric - Field Services x� t f "` 1,091,283 412,950 - 1,504,233 ib.`ktf Community Services Buildin %int nce `6� x1M hl 5,195,037 Communications, & Pubiicj �lations��� 5,371,230 75,000 20,000 10,661,267 Public Works-RMU Adrrijil"""," 4,816,144 1,723,180 - - 6,539,324 Information Technology - „�T fnm �x� 3,940,511 3,003,080 692,550 426,700 8,062,841 Total InternalServi $ 20,578,829 101,438,240 $ 767,550 $ 566,700 $ 123,351,319' `.r:,,:°, Z4 44 Total Expendit $ 171,010,960 $ 283,819,050 $ 73,831,710 $ 27,947,870 $ 556,609,590 Less: ChargesBe�n s - (127,935,659) - - (127,935,659) Net Total qw $ 171,010,960 $ 155,883,391 $ 73,831,710 $ 27,947,870 $ 428,673,931; City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 68 Summary of Expenditure Programs Fiscal Year 2026-2027 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 69 Materials, Net Supplies, Personnel and Capital Debt Departments Cost Services Outlay Service Total General Fund City Council $ 171,973 $ 45,480 - $ 217,453 City Clerk 653,728 215,470 - - 869,198 City Manager 970,261 293,690 - 1,263,951 City Attorney 805,677 153,890 - 959,567 Personnel 852,659 186,380 - - 1,039,039 Non -Departmental 449,230 1,936,630 �i r,' �i�s�, £317,990 3,703,850 Financial Services 2,176,664 533,040 2,709,704 Police 37,371,034 7,696,240 40 `' j,� - 45,554,624 Fire 24,516,193 5,120,830 �"d 29,637,023 Development Services 5,367,151 1,430,140 z�, ,` 6,797,291 Community Services 5,165,671 3,488 370 �,��>t�� 120 000 �) r}, I �? 8,774,041 Public Works-Transportation/Engineering 2,618,616 5,013 70W� } 5,7,1100 �`' �' �ff'xa�.. 13,342,316 Total General Fund $ 81,118,557 $ 26,113,86 7,350 1,317,990 $ 114,868,057' Special Revenue Funds`` Housing/CDBG/HOME $ 415,882 $ �i 318 553, 1�,0 $ 196,130 $ 2,431,085 Community Services -Library & Parks Development 93,990 �lz 2 75�,Os}stat�ir 7�i,690 - 2,929,240 Public Works-Transportation/Engineering 183,855 #t`�+ t;190 t 317,000 890,410 1,594,455 Total Special Revenue Funds a $ 69 3,279,303 1,895,210 $ 1,086,540 $ 6,954,780' Enterprise Funds Community Services -Convention Center $ 1,850 $ X49,750 - - $ 791,600 Public Works -Municipal Utilities 26,651 31,412 30,215,620 5,700,880 112,984,563 Electric Utility �6�19163'502,160 20,140,000 19,493,050 190,087,126 Public Works -Transportation -Airports ���to1,625�35,���r�.t'3 4 1,932,190 - 42,300 3,599,850 Total Enterprise Funds ,355,777 $ 158,515,512 $ 50,355,620 $ 25,236,230 $ 307,463,139' Internal Service Funds City Clerk-Reprographics/Record 'tt ` ' ', �� i1 665,083 $ 320,140 - $ 120,000 $ 1,105,223 t Personnel - Vol Svcs/Emp Svcs/GrpIns/�p Bfts/Ris',,�, 1,138,046 76,406,410 - 77,544,456 Risk- Workers Compensationggg ' t3, 1,046,863 13,057,370 - 14,104,233 Electric - Customer Service �' , stir 2,769,038 5,862,130 - 8,631,168 Electric - Field Service .xF � 1,115,012 439,380 - 1,554,392 . Community Services Bu'ldin �in1nce 5,215,309 5,658,090 - 20,000 10,893,399 Communications, & PubiicrklationsZI Public Works-RMU Adm Ieet �:r'' x , , 4,985,409 1,728,060 - - 6,713,469 Information Technology 'fig 3,953,865 3,307,880 260,550 426,700 7,948,995 Total Internal Servi $ 20,888,625 $ 106,779,460 $ 260,550 $ 566,700 $ 128,495,3351 t Total Expendit 176,056,956 294,688,135 $ 55,528,730 $ 25,207,460 557,781,311 Less: ChargesBe ;, n s - (135,349,354) - - (135,349,354) Net Total $ 176,056,956 $ 159,335,781 $ 55,528,730 $ 28,207,460 $ 422,431,957 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 69 COMPARATIVE SUMMARY OF EXPENDITURE PROGRAMS- ALL FUNDS This table provides a summary of all funds showing the associated expenditures and appropriations over the past four years. The table is divided into fund types and within each of the funds is the associated department. The first three columns, for 2021-22, 2022-23, 2023-24, show actual expenditures for the fiscal years indicated. The fourth column, Amended 2024- 25, shows the appropriation level as amended by the City Council during fiscal year 2024-25. The fifth and sixth columns, Adopted for 2025-26 and 2026-27, show the adopted budget for the 2025-27 biennial budget. The graph compares the data for each fund type and shows the changes that have occurred over this six year period. Comparative Summary of Expenditure P (In Thousands) t Actual 2021-22 600,000 3 ItEkl Y t "" 7) 111,11,, Actual 2022-23 94 Actual 2023-24 l is �� 7l Amended 2024-25 400,000 0 Proposed 2025-26 Proposed 2026-27 General Fund ue Entef, ise Funds Internal Service All Funds City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 70 Comparative Summary of Expenditure Programs City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 71 Amended Proposed Proposed Actual Actual Actual Budget Budget Budget Departments 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 General Fund City Council $ 175,090 $ 212,039 $ 244,023 $ 239,070 $ 208,421 $ 217,453 City Clerk 899,841 953,080 966,099 1,224,970 899,031 869,198 City Manager 1,641,957 1,179,083 994,301 1,118,730 614,420 686,470 City Attorney 1,137,276 456,809 685,344 840,020 933,468 959,567 Personnel 575,779 672,076 894,217 911,170 964,138 1,039,039 Non -Departmental 7,343,191 9,641,518 7,344,296 5,612,880 4,328,620 3,703,850 Financial Services 2,195,190 3,129,588 3,166,846 3,50400 t137,932 3,287,185 Police 39,683,827 47,175,025 49,893,459 49,486�1�1' 42��1,960 45,554,624 Fire 26,098,104 28,362,358 32,603,814 29,64x00 28,44-381 29,637,023 Development Services 5,060,506 5,651,098 6,348,265 6,440 6,50 3 6,797,291 Community Services 6,814,517 9,599,956 8,799,518 �1t;333 3t�a�� 8,6 61 8,774,041 Public Works-Transportation/Engineering 8,961,037 20,671,354 14,909,114 ,,, y 21,339,410 z: ;4 , 13,t, ,310 13,342,316 Total General Fund $ 100,586,315 $ 127,703,983 126,849, 130,1#,t993 $ 50,445 $ 114,868,0571 Special Revenue Funds Housing/CDBG/HOME $ 25,532,433 $ 2,4/4 $ ` ,328 2 $ 6,274,278 $ 2,431,085 Community Services -Library & Parks 7,324,283 8,46805��� 3$,'$06 2,782,270 2,929,240 Development Public Works-Transportation/Engineering 57,644 33,539,568 z{r}t41 `n48 531,410 2,583,212 1,594,455 Total Special Revenue Funds $ 2I; 57,644; $ 66,3"41,262,145 06,249,476 $ 11,639,760 $ 6,954,780 iJ;rit 3ji l$H, Enterprise Funds J'�' Community Services -Convention Center $248,361 $ 233,482 $ 1,143,680 $ 785,810 $ 791,600 Public Works - Solid Waste Utility 254 527 3960,501 39,814,900 29,590,676 31,034,323 Public Works Storm Drains4.'Y� 447#��534,732 4,246,835 2,402,342 2,536,271 Public Works - Water Utility84,085 52,877,805 38,385,639 34,910,305 Public Works - Wastewater Utility -i,ly 42,853,347� 36,624,124 83,074,230 48,825,799 44,503,664 Public Works -Transportation - Airports"`��4f',� �4{„r15,308,116 4,935,268 6,656,290 5,016,779 3,599,850 Electric Utility s£,,Y,„ � 204,579,042 189,059,953 188,575,430 186,061,021 190,087,126 Total Enterprise Funds 325,662,192 $ 303,832,145 $ 376,389,170 $ 311,068,066 $ 307,463,139 Internal Service Funds t,t City Clerk - Reprographics/Record ,r $ 1,253,262 $ 1,315,121 $ 1,371,770 $ 1,166,235 $ 1,105,223 Personnel - Vol Svcs/Emp Svcs/�f{i Ins mp fir'""fir t�t,f ;t, 48,545,398 62,714,974 79,266,870 73,804,865 77,544,456 1"t Bfts/Risk �,t�i 'Ibn Risk - Workers CompenE I Liabt( & Insurance1'40311\�,�, 9,850,064 11,007,148 13,519,110 13,282,820 14,104,233 Electric - CustomerSfvice�; 7,607,721 8,651,851 9,282,190 8,329,734 8,631,168 Electric - Field D14i z4'x , 2,843,072 1,324,553 2,697,490 1,504,233 1,554,392 Public Work leet Ma�enanc6@ ' - 5,371,425 6,070,851 6,216,990 6,100,967 6,208,419 �x,f Media, Cofnication Public "tions 812,346 862,009 867,020 789,644 817,377 CommunityS�1eaIdg Maintenance 4,621,545 3,983,823 4,748,210 3,770,656 3,867,603 Public Works Muhl }al Utilities- ET/USA/RM U/ADN 'i411i5t 5,425,288 6,317,930 6,495,850 6,539,324 6,713,469 Information Tec hnolo$:+GIS/IT/Comm 5,128,149 6,646,836 13,199,102 8,897,580 8,062,841 7,948,995 Total Internal Service Funds $ 5,128,149; $ 92,976,955 ;$ 115,447,362 133,363,080 $ 123,351,319 $ 128,495,335 Total Expenditures $ 105,772,108'$ 612,739,413$ 587,390,947 $ 746,701,719 $ 556,609,590 $ 557,761,311; Less: Charges Between Funds - (115,533,123) (137,242,298) (129,871,670) (127,935,659) (135,349,354) Net Total $ 105,772,108; $ 497,206,291 $ 450,148,649 $ 616,830,049 $ 428,673,931 $ 424431,957, City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 71 SUMMARYOF • POSITIONS The following page contains two graphics that show the changes in authorized full-time positions. The chart outlines the changes in full-time positions. There is a decrease in Fiscal Year 2025-26 of nine total positions and a decrease in Fiscal Year 2026-27 of one position. Full-time positions in the Police department decreased by thirteen. This includes eight sworn officers, two community service officers and three administrative positions. Full-time positions in the Fire department also decreased by thirteen. This included twelve firefighters and one fire marshal. Additional decreases in full-time positions include two Assistant City Clerks, and one Reprographics Technician. There have also been transfers amongst City Departments and those are as follows: two positions were transferred from the Personnel department with one position mov'.��tsz�?ancial Services and one to City Attorney. rW Furthermore, there were new positions approved to help increase productivity throughut thty fort pcoming fiscal years. Eight new positions have been added to the Public Works Department to *ommoing community. These new positions include three Engineers, a Maintenance Worker, Plant Whams t�lectri� �� ech, Lab Tech and Wastewater Collections Lead. There are several other positions approved tct`'re ��ted m <the Community Services department. Four new Maintenance Worker positions were added. Theses"ons �partia l�`grant funded and partially funded by REU for Fire Mitigation efforts. Additionally, two new poo"ons were ad�j ;ommunity Services for the Redding Sports Park. d"`'' IN Actual Adopted11 nAmendePr ed Proposed Department 2023-24 2024-252025-26 Change 2026-27 Change City Manager 4 4 1 �. f t S t 4t Development Services 38 '�`36 ` `� f �„�, ` �`� 37 - 37 - �s Police 174'`;x, 17, ��' 174 161 (13) 161 - Fire 114 114 101 (13) 101 - Public Works 278 286 8 286 - Community Services llh49=t't 49 54 60 6 60 - t Personnel `,'4 15 15 15 13 (2) 13 - City Attorney j f ���q4` 5 5 6 1 6 - r City Clerkrts` tt ,���r`�`;'` 12 12 9 (3) 9 - Financial Servicesa, s�,}��;L i1�;�0 20 20 21 1 21 - Information Technolo '�"s�� i`' �� 25 25 25 - 25 - Housing and Corri`hiivel+p�e 19 18 19 19 - 19 - nt / s }y cia cx iSn�r Airport ' 11 11 11 11 - 11 - sh Redding Electric 199 199 199 199 - 199 - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 72 M ;e 14,011 _1/ 150 a Summary of Authorized Positions 23-24 ?024-25 2024-25 2025-26 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 73 SUMMARY OF FUND TRANSFERS The following table is a summary of transfers that occur between funds. Each. Section shows where the funds are transferring to and where they are transferring from. The General Fund will receive $10,608,610 in FY 2025-2026 and $10,673,360 in FY 2026-2027 from other funds. The General Fund transfers out $2,945,820 in FY 2025-2026 and $2,921,230 FY 2026- 2027 to Enterprise Funds, Rolling Stock, Equipment Replacement Fund, Parking Fund and Library Fund. Fiscal Year Fiscal Year 2025-2026 2026-2027 From. General Special Revenue $ 272,520 $ 272,520 Gas Tax Street Improvement Fund 5,528,680 5,466,060 Local Transportation Fund 4,557,410 ,,6841780 Airport 250,000 ; r r "000 To: General Fund $ 10,608,610 #f, 10,673 jt(£A }i4; y3t3� From: General Fund $ 3$fi#- t.. To: Parking Fund $ 3t0 ar1,� nld Jav �_' - t From General Fund $��£� £Y t' 749,73i1r ��, £ $ ,fi £,r£ 756,300 To: Tourism/Civic Auditorium Fund 7�5Q ;t£Y��,"p 756,300 From General Fund $ £ `' �' 885 Ot� $ 840,000 Airport ?rtv'` £ i£'£ r£i- Parkingttt- r,�t ttr x' it Electric Utility Fund ; £ s 1,258,000 1,258,000 Water Utility Fund £,#` �',{itf�t, 1p r 200,000 400,000 Wastewater Utility Fund 300,000 300,000 �£ Storm Drain Utility; }�£ 'y,}''� 150,000 150,000 Solid Waster ; " - 1,700,000 Fleet Building Manance S£i£; 40,000 40,000 „II Redding Mu 100,000 80,000 USAt�te ' ��t',�£ 75,000 75,000 rstira vt is{ t+{ Sttt ro cs g Ix 5,000 5,000 } To: Ifin 1 Ment Fund $ 3,013,000 $ 4,848,000 F�` �� `�t}Elec'Wt ility Fund $ 3,600,000 $ 1,800,000 s �o l leetricntenance Fund $ 3,600,000 $ 1,800,000 Frtcitt{'r' General Fund $ 218,000 $ 238,500 t+ Recreation Library Fund Building Maintenance 7,500 - Media & Communications - - Information Technology 200,000 100,000 Communications 30,000 30,000 To: Equipment Replacement Fund $ 455,500 $ 368,500 From: General Fund $ 1,054,780 $ 1,086,430 To: Library $ 1,054,780 $ 1,086,430 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 74 SUMMARY i ALLOCATION CHARGES AND PAYMENT IN -LIEU OF PROPERTY TAXES The following table provides a summary of the cost allocation plan the payment in -lieu of property taxes charged to the enterprise funds. The cost allocation plan and the is a method used to recover the administration cost for the City. In -lieu property taxes are charged to Redding Electric Utility instead of property tax for City -owned property. The proposed budget includes a transfer in the amount of $250k from the Airport Fund to the General Fund in an effort to recover a portion of the General Fund costs of providing 24/7 coverage for ARFF operations. The fire department uses three fire captains to perform this coverage. The approximate cost of these captains is $864k in FY 26 and $904k in FY 2026-27. Cost Allocation, In Lieu Charges, and Airport Transfers are being allocated to the Cost Cost Allocation Allocation Charge Charge F FY 2025-26 FY 2026-27 FY Airow Airport T sfer to Transfer to d'eheral Fund General Fund FY 2025-26 FY 2026-27 Airport Fund $ 152,660 $ 157,240 $ ,t�tt,4, 250,000 $ 250,000 „ !'���F Convention Center 220 230�s ' - - i Customer Services 162,180 167,R"','` i t Electric Utility 1,495,880 1 54,Q�70 560 ,tu�:i,893,800 - - Electrical Technicians & USA Locates 73,410 610 Field Services 50,530 47141) General Fund Public Works 278,940 lj Housing and Community Development 53,T5,386`� Housing Authority 631"'W"t? ` ,,5,770 01601,2 - - - - RABA 3 15 6, Redding Municipal Utility Administration{ �t����70 �� j 56,930 - - - - RRA �i' 19;- j Solid Waste Utility 11463,36(i` t{, 1 530,720 - - - - Special Revenue Library x 61,980 t,2 63,840 - - - - SpecialRevenueParkingl �t 5 17 84jf,18,380 - - - Storm Drainage Utility 5t "� ', ` f`'� 67,660 - - - - x Wastewater Utility ,F t{ 797,490 822,260 - - - - Water Utility ��ri {1 �' ' `ir��;,i'"748,440 771,740 - - - - West Central Landf}t{tl �tY 76,520 78,820 - - - - 31 IA 5,973,560 $ 6,157,360 $ 5,996,600 $ 6,893,800 $ 250,000 $ 250,000 ;pttt &tt}� 4 } S2 The Adopted Bitflects previously approved legislative direction of the present and former City Councils to employ cost accounting fo`as and methodologies carried forward from budget to budget including, but not limited to: a cost allocation plan apporE� st ng the cost of shared resources among the various departments which benefit from those resources, internal service funds and enterprise funds, and a payment -in -lieu of property tax (PILOT) from the Redding Electric Utility (REU) to the General Fund. The City Council first adopted the PILOT upon approving the budget for fiscal year 1988-89. Before doing so, the City surveyed 34 cities with public power utilities regarding their use of in -lieu payments or operating transfers (a transfer from a utility fund to a general fund in an amount determined without reference to the value of utility assets) and found that half used one or the other method. The City Council has approved continuation of the PILOT in every budget since 1988-89. Upon adoption of the FY 1992-1993 budget, the City Council amended the PILOT to include the value of capital improvement projects undertaken during the budget year in the asset base to which the 1% payment in lieu of tax is applied. Upon adoption of the FY City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 75 2002-2003 budget, the City Council further revised the PILOT to adjust the value of assets for inflation in the calculation of the PILOT. Upon adoption of a two-year budget in June 2005, the City Council amended the PILOT into its current form by including the value of joint -venture assets in which REU has a share in the asset base to which the 1% payment in lieu of tax is applied. The City's practice is to estimate the value of its assets over the life of a two-year budget and to calculate the PILOT based on that estimate and to correct any variance between the PILOT calculated for the last two-year budget and the actual asset value experienced in that time. Estimates are necessary because the PILOT formula. (i) includes capital projects to be completed in the two future years covered by a budget and (ii) uses an estimate of inflation during that time. The City Council has included the PILOT pursuant to this formula in each budget since June 2005. In light of the adoption of California's Proposition 26 on November 2, 2010, which precluded certain new fees, levies or charges but is not retroactive as to local governments, the City Council desires to maintain the existing PILOT, which utilized the accounting formula and methodology as last modified in 2005. Proposition2':���,t vitiate legislation adopted prior to November 3, 2010, such as the PILOT. On June 22, 2011, Council comm the PI T upon approving Resolution No. 2011-11 and adopting the biennial budget for FY 2012-13. Attachment = of Resol i pn No. 2011-11 reflected the Electric In -Lieu computation worksheet as it was incorporated in the Cit reflected iennia'udget. The City Council has continuously adopted the PILOT without change since that time 001fil° June 17,� S tlty Council again continued the PILOT without change upon approving Resolution No. 2025-XX1 nd act t biennial budget 411, for FY 2025-26 and FY 2026-27. The following page reflects the adopted City of" 'J"p ric In -Lieu Computation for the fiscal years ending 2026 and 2027. ;f}' f f xk�1 £j r �frritS7�£itS isSt' q41t, ' it 7Sti jt{ t4 fftt,7{''" t t `igu t„ 41, lY$t {{A J7t 4 4 'Fs , ,tt }t ff7; t fSRI, S{' i a ttr t z c 3 7i ft;� tt t t t £t t � f'tf'f1Ats tt �ti City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 76 ax �;R W* S -m Imps"w, " M IN Q1 w 2- IQ 00:� 12 1 IQ a IQ Ot DD 0 C3 A g LU U3 > EU 'E 2 § Uj > t5I ie� > > Z t v, < > 1_ > tit . zi 12 ax �;R W* S -m City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 77 M w 2- 12 1 A g LU U3 > 'E § t5I ie� U < U U, Q < ;71 A 4f N AY City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 77 SUMMARY OF INTERNAL SERVICES FUND CHARGES The following table summarizes the Internal Service Fund Charges for the City. Internal Service Fund Charges are assessed from other City divisions in order to recover the cost of providing services to those City divisions. Several of these services are reproduction, information systems, health and dental coverage, workers compensation, general liability, payroll taxes and associated costs and central records management. Building Maintenance Information Technologies Reprographics Fleet Risk Liability & Insurance Records Management Communications - Rad Employee Geographic I Volunteer Services Employer Services General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal , General Fu0` All OtherFunds Related E46S General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal General Fund All Other City Funds Related Entities Subtotal $ 2,319,770 $ 1,675,990 30,340 $ 1,41;770 $ 4 99Z , dP �7 t Y } i 4 14fV4� � 00 }` 57�i70 8� X10 5 t i t S ' $ 41247,230 5,160 5,725,600 =k {$ 6,535,190 $ 5,211,250 137,840 11,884,280 $ 182,980 $ 248,280 12,750 444,010 $ 421,160 $ 291,390 85,250 797,800 $ 11,673,290 $ 11,427,820 317,850 23,418,960 $ 357,180 $ 349,970 2,910 710,060 $ 101,920 $ 72,520 3,900 178,340 $ 654,780 $ 468,430 25,160 1,148,370 1 54ft"Prlao $ �n 1 656 8'ii 53,46({ 3,254,31(1 3,1,990 146,070 270,710 $ 170,770 79,770 521,250 1,443,350 $ 4,678,960 4,830 6,127,140 6,577,026 $ 7,655,191 181,641 14,413,858 288,370 $ 319,690 26,250 634,310 722,090 $ 993,160 65,970 1,781,220 8,895,958 $ 9,914,893 273,533 19,084,384 246,080 $ 428,010 74,510 748,600 68,930 $ 58,340 3,440 130,710 622,130 $ 331,440 17,520 971,090 1,851,600 1,986,920 64,110 3,902,630 1,999,120 3,217,360 146,770 5,363,250 349,920 210,350 104,810 665,080 1,470,420 4,763,830 4,910 6,239,160 7,050,357 8,263,434 193,554 15,507,345 169,790 259,210 16,450 445,450 780,850 1,066,810 72,040 1,919,700 9,197,344 10,212,195 281,749 19,691,288 264,500 458,160 80,090 802,750 57,990 38,830 2,300 99,120 720,050 482,050 25,490 1,227,590 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 78 Employee Benefits Payroll General Fund $ 24,744,140 $ 25,382,966 $ 27,040,311 All Other City Funds 22,461,470 18,025,606 19,157,920 Related Entities 310,150 296,308 313,420 Subtotal 47,515,760 43,704,880 46,511,651 Public Relations, Marketing, & Communications General Fund $ 397,080 $ 365,790 $ 412,040 All Other City Funds 438,690 355,140 400,040 Related Entities 25,390 11,390 12,840 Subtotal 861,160 732,320 824,920 Totals General Fund $ 51,072,610 $ 4_,416 620 $ 51,364,292 All Other City Funds 50,313,720 ; �} �0 50,517,110 Related Entities 1,154,910U, 1,234,x, 1,318,533 The following table outlines charges to other divisions for administrative/ Redding Municipal Utilities Public Works Admin & NPDES Utility Customer Services Utility Field Services Totals General Fund r,t 7631, 0 $ 846,580 $ 852,240 All Other City0,720 50 10 Subtotalc�,`„�t, 7,,536,3 382,970 7,649,2050 ii �r `� General Find $ 294,630 $ 274,160 $ 286,650 All Other 04�,Funds �j 1,152,080 1,074,620 1,119,520 O�'' 1,446,710 1,348,780 1,406,170 Re tt{t<< General nd - - T'11114 All Ot ',City Funds 5,091,100 8,304,740 8,653,720 5,091,100 8,304,740 8,653,720 ”? }kni Gets Fund - SII OtICity Funds 776,850 1,517,340 1,568,380 ' btota1 776,850 1,517,340 1,568,380 ±eneral Fund $ 1,058,100 $ 1,120,740 $ 1,138,890 I�`'All Other City Funds 12,710,280 17,433,090 17,990,630 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 79 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 80 SUMMARYOF • The table on the two following pages provides a summary of all Long -Term Debt, Revenue Bonds, Certificates of Participation and other Long -Term Debt agreements. For each of these debt types, the table provides the balance as of June 30, 2025 and the principal and interest payments that will be made for the next ten years. Thereafter summarizes all remaining payments beyond the ten years. Long term debt for the City totals $193,580,229 none of which is subject to the City legal debt limit of $471,500,991. The legal debt limit is calculated by multiplying the Net Taxable Property tax value by 3.75% rounded to the thousands. The current debt limit is based on the 2024 Net taxable value of $12,573,359,756. The current debt exempt from legal debt limit: Lease Revenue Bonds ............................................................................................... Special Fund - Enterprise Funds ;!'k... Total Exempt from Debt Limit.................................................................. The graph below displays debt service as a percent of revenues and transfers Funds. Amm Debt As a Percent of R 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% and the Enterprise FY 2025-26 tat FY 2026-27 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 81 SUMMARYOF • Use in the Summary of Long Term Debt language: 1.3.1 Lease Revenue Bonds 1.2.4.4 Special Fund - Enterprise Exempt from Debt Limit Not Exempt from Debt Limit 22,410,001 171,170,228 $ 193,580,229 If new debt is acquiared check the California Debt Financing Guide to determinie if debt is exempt. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 82 6/30/25 Balance FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 General Fund 2013 Lease Revenue Bonds, Series B&C - Aquatic Center Principal 1,145,001 105,000 110,000 110,000 120,000 125,000 Interest 56,110 51,000 45,500 39,750 33,470 2013 Lease Revenue Bonds, Series B&C - Sports Park Principal 1,160,000 120,000 125,000 130,000 140,000 145,000 Interest 71,500 63,540 55,250 46,480 37,210 2013 Lease Revenue Bonds, Series B&C - Police Building Principal 4,390,000 140,000 145,000 155,000 160,000 170,000 Interest 232,230 225,450 217,950 210,080 201,610 2019 Lease Revenue Bonds - Civic Center Refunding Principal 610,000 610,000 t� i rr - - Interest 30,500 2019 Lease Revenue Bonds -Stillwater t �f}tint, Principal 5,295,000 335,000 350,000 11t0 000 3 00 405,000 Interest 264,750 248,000 t'00 200 192,750 SUBTOTAL - GENERAL FUND 12,600,001 1,965,090 1,317,94 , { 1,314ft, 1, ;310 1,310,040 Capital Projects - DevelopmentFund 2019 Lease Revenue Bonds - Traffic Improvement Principal 1,995,000 65,000I 4"W 3D 75 0OQ 80,000 80,000 Interest 83,260 8O�IY 76 5,1' 72,760 68,760 2019 Lease Revenue Bonds -Traffic Improvement (New Issue) Principal 7,815,000 265211 275 000�� t� �t t� 000 305,000 320,000 Intereat 32040 31��7 0tiF99,030 284,530 269,280 SUBTOTAL -CAPITAL PROJECTS- DEVELOPMENTFUAD 9,810,000 739 740,540 742,290 738,040 Parking Fund 2022 Parking Loan r 1{� i7 ' ' X1070 Principal 329 L��. 50,173 - - Interest 1 8,540 690 SUBTOTAL-PARK711rULOAN 3293 152 61�r,E 152,610 50,863 - AlrportFundMai tf r zS ua Airport Loan -Municipal Airport 2013 CalPrincipal ipala 1 4700 23,410 24,260 25,150 26,070 Interestu h %t" 5,430 4,600 3,740 2,860 1,940 2018 California Airport Loan -Benton Airport" Principal �'�ty 122,645 10,760 11,070 11,390 11,710 12,050 Interest �,`�� 3,530 3,220 2,900 2,570 2,230 SUBTOTAL -AIRPORTFI7NDAVllli+sl �tr} 1115 42,300 42,300 42,290 42,290 42,290 Redding Electric Utility 2015 Electric System Revenue Refunding 51�{ Principal 26,155,000 2,405,000 2,530,000 2,650,000 2,790,000 2,925,000 Intereat �s,t 1,201,270 1,081,020 954,520 822,020 682,520 2017 Electric System Revenue R4 "tiding /'N"?, 1t 111 ; �i ��r if i Principal r.,�" t«r� 28,020,000 5,075,000 5,320,000 5,590,000 5,870,000 6,165,000 Interest 1,401,000 1,147,250 881,250 601,750 308,250 2018 Electric System Revenud undo Principal{ � krir�i � �� 18,275,000 3,305,000 3,475,000 3,645,000 3,830,000 4,020,000 Interest iitr��r� xx 913,750 748,500 574,750 392,500 201,000 2025 Electric S s Revers Yy �it � �z�l(� , Principalt���y{r�r 67,175,000 1,130,000 2,045,000 1,200,000 1,800,000 2,395,000 Interest '`i'f, },`�i 3,202,780 3,146,280 3,044,025 2,984,025 2,894,025 SUBTOTAL �ELECTRTCUTILITY 139,625,000 18,633,800 19,493,050 18,539,545 19,090,295 19,590,795 Wastewater Utili'��d 2020 Waterwater Refun$t Principal 30,945,000 4,060,000 4,260,000 4,475,000 4,425,000 4,330,000 Interest 1,547,250 1,344,250 1,131,250 907,500 686,250 SUBTOTAL WASTEWATER UTILITYFUND 30,945,000 5,607,250 5,604,250 5,606,250 5,332,500 5,016,250 Total 193,580,229 27,140,350 27,348,000 26,293,688 26,520,685 26,697,415 Use in the Summary of Long Term Debt language: 1.3.1 Lease Revenue Bonds 1.2.4.4 Special Fund - Enterprise Exempt from Debt Limit Not Exempt from Debt Limit 22,410,001 171,170,228 $ 193,580,229 If new debt is acquiared check the California Debt Financing Guide to determinie if debt is exempt. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 82 SUMMARY OF LONG-TERM DEBT FY 30-31 FY 31-32 FY 32-33 FY 33-34 FY 34-35 Thereafter General Fund 2013 Lease Revenue Bonds, Series B&C - Aquatic Center Principal Interest 2013 Lease Revenue Bonds, Series B&C - Sports Park Principal Interest 2013 Lease Revenue Bonds, Series B&C - Police Building Principal Interest 2019 Lease Revenue Bonds - Civic Center Refunding Principal Interest 2019 Lease Revenue Bonds - Stillwater Principal Interest SUBTOTAL - GENERAL FUND Capital Projects - DevelopmentFund 2019 Lease Revenue Bonds - Traffic Improvement Principal Interest 2019 Lease Revenue Bonds - Traffic Improvement (New Issue) Principal Interest SUBTOTAL - TRAFFICIMPACT FEES - DEVELOPMENT FUND ParkingFund 2022 Parking Loan Principal Interest M" 2013 California Airport Loan - Municipal Airport Principal Interest 2018 California Airport Loan -Benton Airport - Principal Interest SUBTOTAL-AIRPORTFUND Redding Electric UhWty 2015 Electric System Revenue Refunding Principal �1r{ Interest 2017 Electric System Revenue Ref_I 0, Principal Interest ss{l� {�l 2018 Electric System Revenii fundi, , rt i fytr Principal{� s ; " Interest 2025 Electric Syste,even int Principal fSE Interest t%(��.' SUBTOTALD�ELECTRIC UTILITY t f,r Wastewater udi", d 2020 Waterwater Refu" p �1� r Princi al Interest SUBTOTAL WASTEWATER UTILITYFUND Total 135,000 140,000 145,000 26,640 19,430 11,940 155,000 165,000 180,000 27,460 17,060 5,850 180,000 190,000 200,000 192,430 182,710 172,480 420,000 445,000 470,000 172,500 151,500 129,250 1,309,030 1,310,700 1,3 85,000 90,000 rr�y$r�a 9 64,760 60,510 rvt t fr 335,0003it',,r 3 253,280 v" 530 21 738,0401534:0,,,,, 155,001 4,070 Maturity Date FYE 2044 210,000 220,000 2,620,000 161,710 150,150 699,877 - �itilr Maturity Date FYE 2037 495,000 i`15,000 1,105,000 105,750 81,000 83,500 1,531",66,150 4,508,377 t Maturity Date FYE 2044 100 0(Yiz, 105,000 1,150,000 5,1,260 46,260 199,875 � ?a? ` Maturity Date FYE 2044 X90,000 405,000 4,510,000 200,530 181,030 785,275 741,790 737,290 6,645,150 12,400 12,760 13,120 13,500 13,885 1,890 1,530 1,160 790 400 41,680 14,290 14,280 14,290 14,285 2,465,000 419,020 2,590,000 2,680,000 2,775,000 295,770 201,880 104,065 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 83 Maturity Date FYE 2055 4,250,000 1,920,000 2,000,000 3,145,000 1,520,000 45,770,000 2,774,275 2,561,775 2,465,775 2,365,775 2,208,525 27,645,801 9,905,545 7,365,795 7,351,545 8,392,655 6,607,590 73,415,801 Maturity Date FYE 2036 2,770,000 2,720,000 2,295,000 1,250,000 175,000 185,000 469,750 331,250 195,250 80,500 18,000 9,250 3,239,750 3,051,250 2,490,250 1,330,500 193,000 194,250 15,234,045 12,479,075 11,910,635 11,610,766 8,518,315 84,763,578 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 83 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 84 SUMMARYOF PROJECTS The following table lists the capital projects that have been authorized for the fiscal years 2023-24 and 2024-25 biennial budget. All capital projects are included in the long range financial plans for each fund. This is important to ensure that each fund will stay solvent and to ensure that on-going costs related to capital projects can be maintained (i.e. operating expenses and personnel costs). Capital Project A permanent, physical addition to the City's assets including the design, construction, and/or purchase of land, building, facilities or major renovations. Capital projects do not include the direct purchase of equlprna�vhicles or machinery, unless part of a larger project. Capital Outlay Land, improvements to land, easements, buildings, building improvements, improvements, projects, infrastructure, and all other tangible assets that have and cost more than $5,000. Comments on Cost of Operationsreferences on 1 2 H On-going cost of maintenance for project is minimal and will be r4f�5 ss°, These are remodel or improvement projects to existing C* budget.NAW These are plant expansion projects that may be complecl inlgg ph2 are included in the budget, but the remainder will 0e cv red by This project is related to capacity growth and}`�lor�' Apel capacity. lent, plant, plant beyond one year division's operating budget. ig costs are included in the existing tier the next few years. Some additional costs `ses in growth related revenues. cost will be covered by the increase in fees from City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 85 SUMMARYOF PROJECTS GENERAL FUND Pavement Maintenance Traffic Calming Park Improvements Neighborhood Parks Park Security Enhancements Total General Fund SPECIAL DEVELOPMENT FUND Traffic Impact Fee Capital. Pavement Maintenance Old Alturas Bridge Improvement Eastside/Olney Creek Bridge Shasta View North Total Special Development Fund WATER UTILITYFUND Plant Pumping Equipment Transmission & Distribution Meters Hydrants Structures & Improveme , Total Water UtilityFu Cost of Operations Adopted Adopted Comments 2025-26 2026-27 See Page BS 5,000,000 50,000 5,000,000 50,000 478,t5�?' 494,510 r (� 0 3,571,460 11,500,000 7,000,000 350,000 361,960 7,760 8,020 519,870 20,550 15,605,800 11,456,500 Continued on page 87 2 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 86 SUMMARYOF PROJECTS ELECTIC UTILTTYFUND Land and Land Rights Station Equipment & Controls Poles - Towers - Fixtures Overhead Conductors & Devices Overhead Services Underground Conduits Underground Conduct & Devices Underground Services Transformers Meters Street Lighting Interconnections New Extensions Power Plan Operations & Maintenance Building Overhead/Underground Infrastructure Substation Security Backup Power Control Center Relocation�,h QS Utility Network Upgrades/Softwa epladd 1 OF PI Implementation Total Electric Utility Fund MUNICIPAL AIRPORT Airports Administra do ,, Passenger Terminal Publ Total Municipal bort Cost of Operations Adopted Adopted Comments 2025-26 2026-27 See Page BS 60,000 500,000 2,300,000 600,000 50,000 1,550,000 1,750,000 50,000 500,000 60,000 500,000 2,300,000 600,000 5,372, , p "'5,200,000 ti 111 1,190,000 1,190,000 1,540,000 t J00 500,000 - 820,000 18,952,000 20,140,000 1,500,000 - 1,500,000 - Continued on page 88 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 87 SUMMARYOF PROJECTS WASTEWATER UTILITYFUND Structures & Improvements Infiltration and Inflow Control Cantor Court Syphon Replacement Lift Station Improvements Westside Interceptor - Phase III Master Plan Update Lake Redding Interceptor I Magnolia Area Phase II/Tehama Sewer Magnums Lining CCWWTP Maintenance SWWWTP Maintenance Administration Project Coordination Electrical Upgrade SCADA Upgrade Biosolids Pryolysis IIFIV Filter Maintenance Sludge Lagoons Clarifier Rehabi% Screening Clear Creek Total Wastewater UtilityF;,z�r,` STORM DRAIN Storm Drain Rep] Structures & In 71 Total Storm,}r e - Transfer Station Waste Collection & Disposal Cost of Operations Adopted Adopted Comments 2025-26 2026-27 See Page BS 365,230 1,000,000 600,000 350,000 86,110 1,000,000 5,000,000 126,430 1,000,000 375,000 1,000,000 - 22,013,300 16,940,020 500,000 500,000 110,000 110,000 610,000 610,000 50,000 250,000 300,000 Library Living Roof 250,000 150,000 2 250,000 150,000 CITYTOTAL $ 65,497,100 $ 54,996,520 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 88 HISTORY AND LOCALE The City of Redding is located in Shasta County at the northern tip of California's fertile Sacramento Valley. Surrounded by majestic mountains on three sides, the City offers spectacular scenery and an abundance of recreational opportunities. The Sacramento River, which winds its way through the center of Redding, also adds to the unique beauty of the City. Shasta Lake, 11 miles to the north, is the region's most impressive body of water with a shoreline of over 365 miles. It was created in 1945 by the construction of Shasta Dam, a 602 foot structure that harnesses three rivers. The natural beauty of the area helps to attract many tourists to Redding. Early History The City of Redding, now 1.36 years old, was incorporated in 1.887. The first 1800's. Among the first permanent residents of Redding was Pierson B. Rea late 1840's brought a flood of miners to the hills that surround the Redding �d in the early of gold in the After the mining boom ended, the construction of Shasta Dam in the e 1930gpi e6W940's brought a new wave of immigrants to the area. As a result, Redding's population more than d��'.t�ti`..tie'? years between 1930 and 1940. The construction projects also brought economic prosperity to the ae l Foliowmg Wog"" War II, wood products, agriculture, and tourism became Redding's primary industries. Today, tlm`es cid to dominate the local economy. Nine bands of northern Wintu people have resided within from time immemorial. The area was a hub and mt Verna Mexican Land Grant in 1844 to European-, rlc American settlement of the area. With the enc region suffered greatly from violent displace extermination and removal. Many of the W1 were among several tribes that were piised Cottonwood Creek of 1851, which never t still reside in the area today. REPORTING i t�ijarea of the lidrthern River Valley and surrounding mountains tio7pf trade an,,,,, , commerce. The awarding of the Rancho Bueno d�et�t�ler Pierson B. Reading initiated the first European - Mexican and Anglo-Americans, the Indigenous Peoples of the ics of foreign diseases as well as State and Federal policies of in the El-Pom area where Redding would later be founded. They ,, d reservation land on the east side of the river with the Treaty of )r ratified by the State or Federal government. Wintu descendants This report inclu `3bh o funds of the City. Financial information for separate legal entities related to the City of Redding incluc the 1 „ dm %pusing Authority, Redding Area Bus Authority, the Redding Joint Powers Financing Authority an,'ll,be Rung Capiil Services Corporation. All are accounted for in the City's financial statements in accordance withj1 ental Accounting and Financial Reporting Standards. Component unit financial reports are on file with the City `der California State law all redevelopment agencies were dissolved as of January 31, 2012. The Redding Redevelopm M gency was dissolved on January 31, 2012 and all excess assets were transferred to a private purpose trust fund. Redding is governed and serviced by five elected members of a city Council. A City Mayor is chosen from among the Council members. The City is administered by an appointed professional City Manager. City Council members in separate sessions serve as the governing board of the Redding Joint Powers Financing Authority and the Redding Capital Services Corporation. All five members of the City Council sit on the eight -member governing board of the Redding Area Bus Authority and the six -member Housing Authority's board. City staff provides accounting and administrative services to all four agencies. Additional detail is provided in Note 1, Subparagraph A of the financial statements. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 89 Redding is a full-service city. This includes public safety (police and fire), highways and streets, public improvements, planning and zoning, recreation and parks, library, airports, convention and auditorium facility, utilities (electric, water, wastewater, storm drainage, and solid waste collection and disposal), and general administrative services. 1111 LOCALECONOMY The growth and health of an area's economy can be determined by monitoring a wide variety of indicators. Listed below are some of these indicators in the Redding area. Population t i t The City was one of the fastest growing cities in California between 1970 and 1990,.gra from 16,659 in 1970. However, lately the City's population growth has slowed. From grew by an average of 1.11%. During the last year the City's population increased 3% NO has increased 2.9% over the 2010 U.S. Census tabulation. The City's population rep City,,County's population. The following table indicates population growth for the Citod c Year 1970. 1980 1990 2000 2010 2020 2021 * Revised City of Redding aCy Annualized Percent I ercent Chane g change over ",t.,' ' `r� £`£4'.z�.over Population Inter1 Pop tion Interval 1.6,659 7T'40 --- "FN ji l 41,995 �''`%� �' '1, 449 4.40% 66,432 s{ 4% 147,036 2.10% j 80,865 " "9% 1.63,256 1.05% � 3s 11% 177,223 0.85% {'< 3,611 f;£{, ( % 182,155 0.23% X3,879 0.02% 1.82,020 -0.01% 8A -0.07% 180,651 -0.06% -0.08% 179,122 -0.07% 92„446 0.03% 179,195 0.30% } "`2 residents in 1990 2010 "sCity s population City's po�� lation of 92,446 �sroximat 52% of Shasta C 'tuitvt{ m 1970 to 2024: ?020 data from U.S. Census 20212024 eslrmatesfrom the California Mate Finance asofMay] (January], 2024report). City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 90 The City's population, over the next 10 years, is projected to grow by approximately 241 an increase of approximately .3%. The Redding area is expected to maintain approximately 48% of the total Shasta County population because of a variety of factors that will support urban development, including utilities (wastewater, storm drainage, water, electric, and solid waste), employment, regional shopping, transportation services, and reduced commuting. Housing t Housing in the City is less costly than in many other urban areas in the State of California and on the West Coast. The following table sets forth the median price of housing in other urban areas of California as compared to Shasta County, in which Redding is the largest city, as of June 2024: Industi Extractir governm diversifi and gove The maj( Major ei time eml Shasta Community Health Medical Services 507 Win -River Casino Casino 351 Redding Rancheria Redding Rancheria 187 r1 services, and )nomic base has itional, medical, d retail services. respective full - (*) Full —time equivalent positions. This includes employees who work outside of the City. (**) Full-time budgeted positions Source: Daiwdfromthe EmployrnentDmlopmentDeparlment's(EDD)IisYrngofthetop employersinShasta County. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 91 According to the State Employment Development Department, the unemployment rate of the City's metropolitan area was 5.4 percent on June 30, 2024. The following table sets forth the number and rate (expressed as a percentage) of unemployed persons living within the City's metropolitan area for the month of June, 2015 through June, 2024: Fiscal Year Ending Labor Unemployment June 30 Force Number Rate 2015 2016 2017. 2018 2019 2020 2021 2022 2023 2024 74,192 74,420 74,073 73,786 72,960 73,812 73,145 73,014 73,449 74,200 Source: State DepartmentofEmployment All numbers revised annually to source. Construction tilt For the past ten calendar years ending December 2023, 3 $11.6,809,532. This represents a 19% decrease in the nu had been decreasing steadily over the past few yearn damage caused by wildfire, snow, and hail events,' tho F{t },a, issued has seen a steady decrease. Multi-famiits h housing. Commercial permits have seen a decre�,n The following table sets forth the v located in the City for the last four Number of Permits Value Business 4 1 $518,276 37 $35,738,443 Total Permits*** 6,756 Value Total all Permits*** $1.65,613,379 $164,855,548 $192,655,276 $116,809,532 5,805 5,236 4,366 3,773 3,467 7,215 5,288 3,313 3,730 4,000 7.8% 7.0% 5.9% 5.1% 4.8%, 9.8 building pQnits were issues, with a total permit valuation of l of permtts*om the previous calendar year. Permit activity � d seen a ike in permits as people rebuild after widespread 'coto trs have begun to slow down the number of permits increase due to increased available grant funding for affordable t years. for new single and multiple family dwellings and businesses 5,310 33 $46,433,721 4,675 23 $44,679,660 23 $36,936,113 3,883 * Value of new construction only. ** Includes hotel and apartment units - "R' occupancies. *** Numbers Revised Source. CityofRed&ngDemlopmentSeiwcesDeparlment City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 92 Commerce The City is a regional center of commerce for several Northern California counties. This is evidenced by its many shopping centers and malls. Support for retail sales is derived from a retail trade area population of approximately 127,800 in the primary trade area and approximately 259,400 in the secondary trade area. The primary trade area consists of the metropolitan urban area, including the cities of Redding, Shasta Lake, Anderson, and Red Bluff. The secondary trade area consists of Shasta, Trinity, and Tehama counties. Taxable transactions in the City were approximately $2.6 billion in calendar year 2022, a.71 % decrease over the same period for 2021. Transactions Percentage Year (in Thousands) Increase (Deere 2013. $1,924,122 4.52% Transportation The City enjoys a strategic location. from Mexico to Canada. The City I arteries in Northern Californiarw® The City is served by service. United Expn California. Redding Area; rural service a 41,807 during onset of the G Iff way 5, the principal transportation artery running north -south State Highway 299 and State Route 44, key east -west transportation )ad and Amtrak for rail transportation. Greyhound serves the City with bus service from Redding Municipal Airport to San Francisco and Los Angeles, pity (RASA) is the City's multi -bus transportation system and offers fifteen different fixed routes, response (curb -to -curb) services. RABA had an average total monthly ridership of approximately through June 2024. RABA ridership over the past three fiscal years has declined following the Utilities - Electricity, solid waste collection and disposal, water, storm drainage, and wastewater services are provided by enterprise operations owned and operated by the City. Natural gas is provided by Pacific Gas and Electric Company (PG&E); basic telephone service by AT&T. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 93 Community ices Youth in the area attend school at one of 39 elementary schools, 9 middle/junior high schools, 15 charter schools, 1 regional occupation programs and 6 high schools. There are several higher educational institutions in the immediate area offering bachelor and master's degrees: Chico State University Center for Regional and Continuing Education (located in the Health Science & University Center, downtown Redding), National University, Simpson University, and Shasta Bible College & Graduate School. Shasta Community College, a two-year institution, offers both day and evening courses to over 9,469 students. In addition, there are several. Vocational & Technical schools offering a diverse range of programs. The City's parks system includes 59 developed parks and facilities, encompassing over 482 developed acres. This system includes nearly 180 acres of natural area parks, 40 plus miles of City -owned trails, and 17 special purpose facilities and almost 1,000 acres of natural open space. Among these special purpose facilities are the Auditorium, which hosts cultural/performing arts events, the Redding Aquatic Center; the Redding Big Sports E; the Caprnia Soccer Park; the Senior Citizens Center; the Redding Rodeo Grounds, the Martin Luther King Jr Coni���it Cerate ' hree boat ramps along the Sacramento River. New for 2024, is the City's .31 -acre Whistle Stop Parretri£tsdownto plaza featuring a stage, cooling fog system and much more.b��5 The City serves as the primary medical center for Northern California The 1,'Q,,J,� approximately 330,000 people in Shasta, Tehama, Trinity, Siskiyou, and,,,,,,-" ',, co t total of 492 beds and employ approximately 2,860 full-time staff memb:� In addttion hospitals. si r, 1ts� z t��{�t �r }ttt{7 t7 fi�tl4r�tt�t.i�, rjin" t {� t #t t ttt }St tt %tt � dfk l4 7�y1{�7 CE 2 tt{fit f ft' { �t st} ;gyral care hospitals serve j. Ivo largest hospitals have a also has several specialized City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 94 WFII Du City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 96 COMMUNITY SERVICES DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 97 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 98 COMMUNITY SERVICES DEPARTMENT $35,000 $30,00( $25,00( $20,00( $15,00( $10,00( $5,00( Expenditure Comparisons (in Thousands) E U (3) Im 2023-24, Actual _{ 2024-25, Adopted Q Cn O m a D_ 2024-25, Amended m c c d U d U m 2025-26, Proposed E 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 99 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 100 COMMUNITY SERVICES DEPARTMENT The Community Services Department is comprised of several operational and functional divisions across various Funds in the City's budget. The Administration, Parks, Recreation, Redding Aquatic Center, Redding Sports Park Divisions are General Fund Divisions; the Library Divisions are Special Revenue Funds; the Park Capital Grants, Park In -Lieu, and Park Development Divisions are part of the General Capital Projects Fund; the Convention Center is an Enterprise Fund; and the Building Maintenance Division and Communications, Media, and Public Relations Division are Internal Service Funds. The Department's Administration oversees Divisions that focus on continually improving the quay for the residents of Redding and its visitors, managing over $40 million in projects. In the past year, the Departing omplet Shastina Ranch Park, Whistle Stop Park, the Redding Bike Park pump track and various trail developmental jects throughbut the city. In addition to projects, the Department oversees multiple lease agreements, including the —ddi 10111"'IPs, California Soccer Park, Old City Hall, the Diestelhorst Non-profit Office Park, the Civic Auditp,ln, NortrVallcys League, and others. Their oversight also includes various City art projects, the Certified Redding Jtner s 1Vlarket; ��iract for tourism and marketing, and convening the Community Services Advisory Commission Lt ry Clll ns Adv1 Committee, Park Naming Committee and the Art in Public Places Committee. „,,,,, The Parks Division is responsible for the maintenance of over 71 Cit, mowing, irrigation, landscape, tree care, weed and pest control, erosion and maintenance. The sites encompass over 480 acres with a wide ran areas, picnic areas, soccer, baseball and softball fields, volleyb4i t skateboard park, roller hockey rink, aquatics center, off -leash g�areas, Additionally, the Division also manages the Landscape with a dedicated six -member team. There is also a two the public -right-of-way. A grant -funded team focus' budget the Division will add a second fire fuelN,igati "Pinaintenance duties include v'fidalism, playground inspection luding 38 playgrounds, water play a disc golf course, horseshoe pits, s Park, and additional amenities. i4&(LMDs) and supports wildfire mitigation efforts des for all City -owned trees located in parks and �amtaining Redding's boat ramp facilities. In this a state grant. The Recreation Division provides high quqy� affi1e activities essential for promoting and maintaining a healthy lifestyle. Recreation programs offer opportumt1",dN{�wv*of all ages, from seniors to youth, through a variety of physical development and social engage e, tions. ding r ,.,ecreation provides over 800 programs with more than 25,500 participants annually. As the largesfrovider of sut*ner day camps and activities in the area, Redding Recreation is also the "first job" for many community youh people with{fiver 120 seasonal employees. Additionally, the Division coordinates with the management of the Ret ' ' ' smIJ Wiz( and operates the Redding Aquatic Center, Redding Sports Park, and the Dr. Martin Luther Kinete.{ The Redding Aquatic 1*t ;t ni Sl '1 part-time staff and serves more than 17,500 attendees annually. Visitors can participate in p, i A,dun lessons, swim team practices, adult fitness classes, and critical water safety courses. The Aquatic Cer�pens I rial Day weekend through Labor Day weekend. The Reddenr po�',rPark encompasses 40 -acres and is designed for youth baseball, youth fastpitch softball, and adult slow - pitch softball.'dark also features a 26,000 -square -foot -multi-purpose building to accommodate activities such as roller hockey, indoor s, basketball, cheerleading, and more. Since the City took over operations in October 2024, modest improvements have ,"n made to the facility, and over 30,000 spectators and athletes have attended. Library Funds support the Shasta Public Libraries System, which includes the main Redding Library and the Burney and Anderson branch libraries. In 2024, the libraries welcomed 452,078 visitors and offered over 900 programs for children, young adults, and adults, including story time, literacy, technology, and tutoring, along with resources that meet the Americans with Disability Act (ADA) standards. The main library also serves as a cooling and warming center during temperature extremes. The libraries are invaluable resources that provide access to knowledge, culture, and connection across Shasta County. All three library locations are currently undergoing grant -funded upgrades, including the installation of backup generators, solar, flooring panels and more. The City of Redding has two funds that collect park -related impact fees on new development. The Park In -Lieu Fund receives fees in lieu of land dedications when residential subdivision maps are approved. The fee is collected to offset the costs of City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 101 acquiring new parkland. The Park Development Fund collects impact fees on new building permits to mitigate impacts to the existing park system and offset the costs of developing new or improving existing parkland. With these funds, the Department can ensure that growth pays for facilities necessary to maintain status -quo service levels. Without these funding streams, there is no reliable funding mechanism for park construction or capacity improvements. The Capital Grants Fund includes the budgets for all grants and community contributions administered by the Department. These funds are for new projects outside of the impact fee program and the General Fund. The mission of the Building Maintenance Division is to provide safe and well-maintained facilities. The Division is responsible for the inspection, maintenance, and upkeep of nearly 900,000 square feet in 84 City -owned buildings. The staff performs a full range of duties, including fabrication, installation, construction, maintenance, repair of facilities, mechanical equipment, and other property of a similar nature as well as plumbing, electrical work, painting, concrete work, masonry, carpentry, and metal fabrication. They also manage multiple contracts for fire and alarm systems, security, HVfo��pontrol, electrical, plumbing, elevator, compressor, and generator maintenance. AF The purpose of the Communications, Media, and Public Relations Division is to educatz the vpnunrty a��t the City of Redding news, initiatives, projects, and announcements to enhance knowledge and inq e transncy t��rnprove public trust. The Division serves as the central location for City-wide and departmental lev1�§lrategiq nd client of print and digital media, brand strategy, social media management, photography and videogl,#hy, ite cont et management, PSA campaign messaging, and emergency communications. The Communications team£b;"#_o6,'`ccessfuf'inereased unique City webpage views, been featured in the top 25% of all podcasts on Buzzspro fR'Nid creaf { I outreach campaigns to inform the community of City programs and events. Their social media e� eded expogctati 01 h a 114% to 2,400% growth, which included Facebook and Instagram. The Communications Team ad,"i"�1' ted ih' ,°gYdfocus on an increased number of Reels +Stories, created Weekly "What's Happening This Week at R`2ecrea#n Post, and Weekly parks content, `Where is this Wednesday' to engage with the community. Community Services also oversees the Landscape Maintenaote Districts (1*1)) While these are not included in the budget. An appropriation transfer will be done after council approve&Te annual up ''fie to provide spending authority on these funds. ,M'3 j�,{t z�xth The following table displays how the Department�tudget�vrdd,� the major expenditure groups. Description FY 2023- Act % 24 A' d FY 2024-25 ended FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease);' Community Services Administration �£ ' $ 1 (111,0378$ 1 0330 s $ 1,146,790$ 672,444$ (474,346) $ 688,487$ 16,043 Parks{�;44757 4 x4,490 5,162,730 4,271,888 (890,842) 4,202,768 (69,120) Recreation Programs � 94,38f �;.�'l.. x724,430 2,889,800 2,230,562 (659,238) 2,377,447 146,885 Aquatic Center AL � t� �2}1,.., , - 180,100 603,584 423,484 603,594 10 Redding $ports exi� 152,000 871,683 719,683 888,985 17,302 Parks Grant=y1,318,681 ON - 31,249,200 (31,249,200) Recreatio arks ating Grants £ �� 145,871 - 798,695 (798,695) - - Parks In -Lieu C 1 751,373 - 346,810 (346,810) - - Parks Impact Fees 3,560,235 - 2,297,650 5,000 (2,292,650) 5,000 0 Library 2,715,127 2,438,770 3,759,156 2,510,800 (1,248,356) 2,649,770 138,970 Branch Libraries ! 333,136 258,060 736,990 266,470 (470,520) 274,470 8,000 Convention Center 1,233,482 1,141,260 1,143,680 785,810 (357,870) 791,600 5,790 Tourism - - - - - - Building Maintenance 3,982,414 3,993,980 4,748,210 3,770,656 (977,554) 3,867,603 96,947 Public Relations, Marketing, & Communications, 783,191 863,760 867,020 789,644 (77,376) 817,377 27,733 Midtown Mail 3,964 3,200 3,200 12,200 9,000 12,760 560 Total $ 23,554,2201$ 16,744,680 $ 55,482,031 $ 16,790,741 $ (38,691,290) $ 17,179,8611$ 389,120 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 102 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 103 Materials, Division Supplies & Capital Debt Personnel Services Outlay Service Total FY 2026-27 Proposed $ 456,767$ 171,720$ 60,000 - $ 688,487 FY 2025-26 Proposed 440,374 172,070 60,000 - 672,444 Community Services FY 2024-25 Amended 736,170 211,200 199,420 - 1,146,790 Administration FY 2023-24 Actual 822,014 192,263 56,101 - 1,070,378 FY 2026-27 Proposed 2,039,178 2,103,590 60,000 - 4,202,768 FY 2025-26 Proposed 1,983,958 2,052,630 226,000 9,300 4,271,888 Parks FY 2024-25 Amended 2,189,140 2,043,190 922,670,30 5,162,730 FY 2023-24 Actual 1,889,573 1,967,351 895,3#111" 3,C 4,755,277 FY 2026-27 Proposed 1,646,677 730,770 Ix== y 2,377,447 FY 2025-26 Proposed 1,555,022 675,540 2,230,562 Recreation Programs FY 2024-25 Amended 2,105,210 780,39%110 ,110 4,j� lr , ��, ,1,' - 2,889,800 FY 2023-24 Actual 1,942,802 737,278 tty t,v '302 � 2,694,381 FY 2026-27 Proposed 376,994, «. - 603,594 FY 2025-26 Proposed 376,994 �rr`226 590 1 �'a rr,ri - 603,584 Aquatic Center FY 2024-25 Amended 5,000 ��,t § �,1 - 180,100 FY 2023-24 Actual, 197,444'tl 206,710 FY 2026-27 Proposed 461055 {{s24�;4 � 04 s#tt�'' - 888,985 Redding Sports Complex' FY 2025-26 Proposed 37,7233,960 - 871,683 FY 2024-25 Amended R h£ 'i` fir., Vin.. x110001,000 r Bryn - 152,000 FY2024-25Amended r�z`` ��F'�",' rT�rty,�`' - 31,249,200 31,249,200 Parks Grants � FY 2023-24 Actuala`lsF �r' 22,611 25,819 5,000 1,270,252 793,695 - - 1,318,681 798,695 Recreation &Parrs Operating FY 2024-25 Amendedf' t�,y Grants FY 2023���k�ctua�^'rt�t',,{t � �} 145,871 - 145,871 FY 2025 Amended j 346,810 346,810 Parks In -Lieu Capital g, FY2024Actual 751,373 - 751,373 I26€'Fest„ 5,000 - 5,000 FY, t25 26 Proposed 5,000 - 5,000 Parks Impact Fees ended - 2,297,650 2,297,650 Y 2023-24 Actual 2,864 3,557,371 - 3,560,235 26-27 Proposed 93,990 2,478,090 77,690 - 2,649,770 FY 2025-26 Proposed 92,870 2,401,670 16,260 - 2,510,800 Library FY 2024-25 Amended 89,490 2,359,520 1,310,146 3,759,156 FY 2023-24 Actual 84,714 2,233,652 396,760 - 2,715,127 FY 2026-27 Proposed - 274,470 - - 274,470 FY 2025-26 Proposed 266,470 - - 266,470 Branch Libraries FY 2024-25 Amended 258,060 478,930 736,990 FY 2023-24 Actual 239,290 93,846 - 333,136 FY 2026-27 Proposed 41,850 749,750 - - 791,600 FY 2025-26 Proposed 39,840 745,970 - 785,810 Convention Center FY 2024-25 Amended 34,990 1,108,690 - 1,143,680 FY 2023-24 Actual 24,873 1,176,839 31,771 1,233,482 Building Maintenance FY 2026-27 Proposed 1,641,553 2,226,050 - 3,867,603 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 103 Personnel j The following table depicts the personnel assigned by division within thc,i�omm�Y ices bepartment. Description FY 2025-26 Proposed 1,631,476 2,139,180 - 6 troposed - 3,770,656 FY 2024-25 Amended 1,656,000 2,790,950 301,260 - 4,748,210 FY 2023-24 Actual 1,654,108 2,225,103 103,202 - 3,982,414 Public Relations, Marketing, & Communications FY 2026-27 Proposed 680,397 136,980 - - 817,377 FY 2025-26 Proposed 658,074 131,570 - 789,644 FY 2024-25 Amended 697,260 169,760 - - 867,020 FY 2023-24 Actual 634,105 144,853 4,233 - 783,191 Midtown Mail FY 2026-27 Proposed - 12,760 - - 12,760 FY 2025-26 Proposed 41.25 12,200 F bl�� - 12,200 FY 2024-25 Amended 6.00 3,200, 6.00 - � 3200, ., 3,964 17,179,861 FY 2023-24 Actual 30.71 3,964 int 197,6}; Total FY 2026-27 Proposed $ 7,623,461 $ 9,358,710$ FY 2025-26 Proposed $ 7,416,331 $ 9,062,850$ 2,260 $�� �, 9` $ 16,790,741 FY 2024-25 Amended $ 7,513,260$ 1005606 j;`37,904 $s,l30 $ 55,482,031 FY 2023-24 Actual $ 7,084,0641$ 9,146 720`t 7;"586 $ ; 34,851 $ 23,554,220 Personnel j The following table depicts the personnel assigned by division within thc,i�omm�Y ices bepartment. Description FY 2023-24 FY 2424-2 Y 2024-2 - 6 troposed IF increase FY 2026-27 Increase Actual Adopted , Amended' (Decrease) Proposed (Decrease); Community Services Administration F/T P/T 2 4.00 d 4r,,.0O # „ 4.0%1 }. 4.00 4.00 - Total 4.t.r 0 4.00 4.00 4.00 - F/T 6 00 � �,� t$/z;�{`26.00 30.00 35.00 5.00 35.00 Parks P/T "', b' j x.25 6.25 6.25 - 6.25 - Tota,,,"" 32.25 .25 36.25 41.25 5.00 41.25 F bl�� 5.00 � 5.00 6.00 6.00 6.00 - Recreation Programs /T %o { 30.711{tito-Se'N 30.71 30.21 17.09 (13.12) 17.09 Tl�l''36.71 35.71 36.21 23.09 (13.12) 23.09 - t P/T - - 9.73 9.73 9.73 - Aquatic Center 0"%�. ����rrtal �� - 9.73 9.73 9.73 �,��F/T - 2.00 2.00 2.00 - Redding Sport plex' P/T - 9.75 9.75 9.75 - Total - - 11.75 11.75 11.75 - F/T 10.00 10.00 10.00 10.00 - 10.00 - Building Maintenance P/T - - - - - Total 10.00 10.00 10.00 10.00 - 10.00 - F/T 4.00 4.00 4.00 3.00 (1.00) 3.00 - Public Relations, Marketing, & Communcations P/T 1.23 1.23 1.23 1.25 0.02 1.25 - Total 5.23 5.23 5.23 4.25 (0.98) 4.25 - F/T 49.00 49.00 54.00 60.00 6.00 60.00 Total P/T 38.19 38.19 37.69 44.07 6.38 44.07 Total 87.19 87.19 91.69 104.07 12.38 104.07 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 104 Significant Convention enter Fund Five -Year Plan Five -Year Plan FY 2025-26 FY 2426-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance $ 965,457$ 971,377$ 978,077$ 978,077$ 978,077 Revenues 791,730 798,300 797,702 805,267 812,159 Expenses (785,810) (791,600) (797,702) (805,267) (812,159) Ending Cash (Non -Dedicated) 293,470 300,170 300,170 �< 0 300,170 ,m Ending Cash (Dedicated)* 677,907 677,907 677,9 ,{, r. 677,9r 677,907 Ending Cash $ 971,377 $ 978,077$ 9,7 07�{{,err 978,07 978,077 Revenues are primarily derived from rent and operational subsidies from the Geiw,a1 Fut ,40010 ue to th&,", ss of a long-term tenant at the Civic Auditorium, the revenue budget was adjusted downward to ref��5% dese in lease payments, dropping from $20,000/month to $5,000/month. Though the Civic Auditor��` incrl thentity and quality of their live entertainment offerings, the market remains volatile. Without a strork�`�Ynarket, z0,rfeasin 'rent to pay for maintenance will be burdensome for the lessee. As such, it is likely that the City may d to �f support the Civic Auditorium in the future with additional operations and maintenance funding. Additionally, tt ity re otiated its tourism and destination marketing contract from $1 million contract to $650,000 to "'a", ss the bud,,, Lower Lower funding will require alternative strategies to maintain or improve visitation and Trsient Ocet�gncy �"neration. Community ices Admin The Administration division has taken on sever ew aft exes in the end FY 2024-2025. These include the operations of the Redding Sports Park, the Rou{p for R�eation campaign, and a small concessions area at City Hall. While these opportunities are beneficial to the commuty place additional workload on the small administrative team. The division will continue to look for ways lgaml�rtand modernize processes to improve the workload for the team and outcomes for the community. Project funding continues to pose eh�Ienges to eorn)ete large capital projects. The Community Services Administrative team has been successful in obtaim ml(( s in grant j 'nd continues to seek out future opportunities for additional grant funds. Due to inflation, tariffs an dg fUnction shortages, costs have dramatically increased creating funding gaps in projects. In responses ��(f are�kmg cl((iitly to secure additional funding through grants and private -public partnerships. The estimated funding forr g ark and Panorama Park is $20 million. Additionally, while park impact fees are being collected for the �qr ions{triY�tln of Salt Creek Heights and Shastina Ranch park projects, the fees are accumulated slowly, and bob r, ,r 4,ts a,i� proximately four million dollars away from being fully funded Maintenance fug is needed to repair and replace aging park infrastructure including parking lots, restrooms, irrigation ,q systems, buildings, ftd trails. Most of the park irrigation systems are 15-40 years old and subject to regular breaks. Replacing complete irrigation sstems is very expensive. On top of this backlog, this budget's restrictions have limited the Parks Division's ability to irrigate and mow parks, medians and other facilities. In response, parks will be exploring water saving strategies such as moving to smaller meters, upgrading irrigation controllers, and limiting or converting turfed areas. This exercise may prove to be highly beneficial in good budget years, because these efforts will translate into long-term savings. Several temporary positions that provide additional support will not be filled in this budget. As a result, schedules for trash removal, restroom cleaning, vandalism repair, mowing, tree trimming, inspections, and water quality tests will occur less frequently. Weed abatement may also be reduced during the summer months and responses to unplanned clean-ups and repairs will be less frequent. The City subsidizes non-profit organizations' utilities, and cuts to the utility budget may necessitate the renegotiation of existing agreements. While the Parks Division has an excellent safety record with very few damage claims, the continued reduction of operations and maintenance (O&M) will result in degraded conditions. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 105 Demand for recreation programs such as camps and leagues is at an all-time high. The recent reclamation of the Redding Sports Park should allow for additional capacity for some activities, giving the Recreation Division some ability to meet increasing demand. The Division's ability to meet community demands, however, still depends on factors like funding, staffing, programming and available infrastructure. Effective planning and recent new collaborative partnerships have, so far, allowed the Recreation Division to provide a wide range of recreational opportunities to meet the needs of residents. Moving forward, the lack of facilities remains the biggest issue for the Recreation Division. Specifically, indoor classrooms and courts are necessary to meet the community's demands for programming. The Recreation Division receives annual requests for basketball and volleyball programs and tournaments yet, does not have the facilities to accommodate these requests. At the Redding Sports Park for example, current flooring layout and structure would require investment in capital to update the flooring for both basketball and volleyball floor standards. It is expected that the Caldwell Recreation Center will be vacated by Turtle Bay in late 2025. This will double the amount of indoor space in that building. However, without funds to ulatr�epair the facility, its condition will not be adequate for Recreation's programming needs. Waidists continue toOp W x�, espec`�' for youth and adult sports and day camps. Additionally, the existing facilities are old and in growing disrep2ty `'f In general, n facilities are very expensive and can range from $4,000,000 to $40,000,000 each. Overall, the Division, hasi�lized thea; rogramming based on limited facility access and cannot meet community demand for programming ,.rt�� " }W Redding Aquatic enter This budget reduces funding for the Recreation Aquatic Center. To cope, open. Further reductions would result in the loss of at least one full -t reductions will lead to decreased access to affordable recreation during tI host events at the facility. Additionally, the limited days of operation wil rely heavily on the pool and City staff as a training ground for hlk0aw" offerings as well as trying alternative programming to attemptf improve° required for other north -state pool operators and unique recreaon experi, to operate outside of its normal schedule.{ Redding Sports Park The Redding Sports Park has experienced a renat� are afforded to the park in this budget cy�ch approved budget requires careful finagIf f`l pa� new efforts will explore previously upped mare the HVAC systems, lighting, doors,,d irrigation. facility's operations and its ability t st tourna� these issues as well as marelt',' of ' tionall �r wil??ce th�fiumber of days the pool is position end �of part-time staff. Current ggegntlig"and will affect local teams that t other facilities and summer camps that ool wiltgg br the first time, be increasing training MIXRT .4k3ige programs will focus on certifications which require minimal staff and allows the pool ���ractivity since transitioning to a City -run model. Many opportunities ��Y1 sponsorships, partnerships and programming expansion. Though the �nagement to support its operational activities, staff is confident that Th�t"urrent budget constrains limit staff's ability to undertake repairs to iling to address these repairs could pose risks that negatively impact the s, events, and programming. Staff will continue to seek out solutions to inability in this budget cycle. Buildingltrle r �xr i The industry §a�rati building maintenance staff is one employee to 50,000 square feet of building. The City of Redding oppi with, ratio et} 100,000 square feet. Additional staff is needed to adequately maintain buildings. With aging 5 J J infrastruc�,a cape replaceiYient plan would be ideal to repair and replace structures and components ahead of failures, which is oft;,�er than allowing ongoing issues like leaks to continue to degrade the buildings. Funding for painting, flooring replaeei t, parking lot surfacing, wall coverings, roof repair, elevator and window replacement projects is needed to ensure the strue1, integrity at various City facilities. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 106 Funding for the maintenance of the Redding Library building is crucial. The library's roof has exceeded its lifespan and needs replacement. It has become an ongoing maintenance issue, with the Building Maintenance staff responding only as problems arise, such as repairing leaks. The roof is old and shows signs of significant deterioration, having surpassed its lifecycle. Over the past winter, staff have frequently been onsite to fix water leaks. The immediate concern is that the PVC membrane is noticeably brittle and cracking. While staff have been patching the roof, the Building Maintenance team has determined that patching is no longer a viable solution. More funding for Collection/Materials is needed to provide the breadth and quality of materials found at most public libraries. Shasta Public Library's spending on collections is well below the state average for public libraries as is the community's literacy rate. Based on statistics from the California State Library, the Shasta Public Libraries spends $15.81 per capita (2022-23), compared with the state spending average of $41.28 per capita. Another $2.75 million in annual funding would bring the Shasta Libraries to the state spending average. Another issue includes Library staff s regular interaction with unhoused patrons. Adding a contracted social worker would bring better,,, &,pq the patrons and redirect Library staff to Library programs.: In I •Pe'-rmance Measures Building Mainten 2023-24 ,Actual 2024-2 Estimated 2025.26 Projected 2026-27 Projected Area (sq. ft.) ServiceMaintained 702,797 900,000 900,000 922,000 Number of Buildings 84 84 84 85 Number of Contracts Administered 52 52 52 52 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 107 Unmet Needs Deferred maintenance refers to repairs on assets and infrastructure that have been delayed or rescheduled due to limited resources. The following list represents the deferred maintenance items that require immediate attention in this budget cycle. Building it Old CityHall Elevator ($225, 000) The elevator at Old City Hall needs replacement. The machinery is outdated and has far outlived its expected use. The mechanics are failing and have become obsolete. The current elevator is beyond repair, and it is only, Matter of time before it will be inoperable. Being a historic building, it is a challenge to comply with ADA requirements,' building needs to have a working elevator. There have been numerous occasions where people have been stu 'i the 01 all elevator and staff suggests immediate replacement.' t{'s rV Caldwell Recreation Center ($50,000) Turtle Bay Museum has been a long-term tenant occupying half of the Caldwell',creatiq ='Center Iri«Fall 2025 they will vacate the property. Funds are required to make the building usable for recreatlon� AU nmmg a remodeling after the Museum moves out. ssu«�lru� c its<�z. �z,j3j'� Redding Convention enter Redding Convention Center ($4,900, 000) The Convention Center needs major repairs to keep operator ,,� he most # 'SsI V,ed is the chiller, which is an aged HVAC system. The project requires complete redesign and replacemi�t, with the cdiestimated at $3.5 million. Another pressing need is the restrooms. The restrooms need a remodel and ADA wades. Theree several plumbing leaks and issues throughout the building that would be addressed at the samer�t`� hetupgradest;ie required to keep the facility functioning and generating revenue. The anticipated cost is apprinate� 1 rht1i, �t��ditionally, approximately $400,000 is required to ' repair and seal the parking lot, which is in disra `trr. V Redding Library LibraryRoofProject ($400,000) The roof of the Redding Library haecome an onoing maintenance hazard, with the Building Maintenance staff addressing it reactively by repairing leak t The t � is curreng,,"rr�three years beyond its intended lifespan of 15 years and has deteriorated significantly due to exceeol'e, which was estimated by the supplier. Over winter 2024, sta� as beeq d6nsistently on-site to address water leaks. A new concern has arisen: the PVC membrane is visibly brittle and Brae"A W��, been patching the roof, they now conclude that this approach is no longer a viable solution. Additi�l�, meas been discovered under the living roof due to persistent leaks and moisture accumulation. This mold is partoarly�"' pce as it is located above the children's area. Staff have invested over 100 hours and spent approxim4 $30,0QIrmg c« I panies to patch the roof. A recent insp�y a consultant and the roof manufacturer determined that the roof should be replaced rather than salvaged t, City staff and the consulting parties all agree that the roof is beyond repair. through an over �� Ytz Parks Caldwell Park Parking Lot Rehabilitation and Expansion ($1,400,000) Parking lot reconstruction and expansion is required for the Redding Aquatic Center, Caldwell Teen Center and Rec Center. The 1960s era parking lot is in severe disrepair and is inadequate for the modern uses at Caldwell Park. Some areas will be repaired with the Caldwell Park Expansion Grant, but the bulk of the parking lot needs reconfigured and rebuilt. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 108 Concrete/Asphalt Trail and Sidewa&repair ($150, 000) Funding is needed to repair, maintain, and replace old asphalt and damaged concrete on trails throughout our parks systems. Trails identified include: Peppertree trail, Blue Gravel, Knolls Trail, and the Sacramento River Trail. Additional repair for tree roots damage should be performed on the Sacramento River trail, Clover Creek Preserve, Mary Lake, Buckeye's concrete sections and around various parks Two Person Tree Crew ($350, 000) The Parks Division struggles to keep up with the workload of maintaining over 20,000 street trees and thousands more in park facilities. To address tree needs, the division needs ongoing funding for a second two -person tree crew and the appropriate equipment. sm The Redd the existii improve a quent events, lrainage, and City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 109 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 110 DEVELOPMENT SER' DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 111 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 112 DEVELOPMENT SERVICES DEPARTMENT $3,000 $2,500 $2,000 $1,500 $1,000 $500 0 Expenditure Comparisons (in Thousands) Permit Center Building Department Planning Code Enforcement Subdivision & Land Planning 2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 113 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 114 DEVELOPMENT SERVICES DEPARTMENT The Development Services Department consists of the Building Division, Code Enforcement Division, Permit Center Division, and Planning Division. The department administers development impact fee programs, provides long-range planning, reviews entitlements, processes building and planning permit applications, conducts plan and map reviews, issues permits for buildings and infrastructure improvements, performs building inspections, and enforces the Redding Municipal Code by responding to complaints, conducting inspections, and issuing citations and/or compliance orders. Planning iiia "rt2Y t�tr The Planning Division has primary responsibility for zoning and land use permits, long rang cots pity plaefforts, and local administration of state environmental review laws. These activities include, b�f�; are not t ed to "e review and coordination of public and private development proposals such as subdivisions, j e, permtfs, sit d d � fipment permits, variances, General Plan amendments, rezoning applications, and various other lan ce andd, vVelopmeff entitlements. Other essential functions of the division include providing the public with information and4l, Lice cone ling land development proposals, General Plan policies, zoning regulations, floodplain administratic��ral p�erty Intnation, and demographic trends. fr t7�r t�{�ul�j �� y'tytti Building ivisi The Building Division ensures that buildings constructed witl �i AhCl� �f re � r' '� ccupancy and administers a building permitting process that is thorough, customer friendly, and Mcient. Th61 vlslis responsible for ensuring that the built environment complies with state mandated codes and regdd itions by pe rming plan reviews, issuing building permits, conducting building inspections, and issuing certificates of o1"NIF Code Enforcement,jt{YfS The primary goal of the Code Enforcement Div'f�n prove the quality of life for residents of the City of Redding by enforcing the municipal code to protect p111p� head safety. This includes, but is not limited to, removing blight, abating illegal camping activities, correctin�de violations, regulating the legal cannabis industry, and taking 1, fit enforcement action against unlawf cannabis c.tivatr: The division exercises its regulatory authority through civil, administrative, and criminal remedil t'{'i, Permit enter Divi The Permit Center Divi#f n is thu' rst point of contact to the public and is critical to the success of the department by providing efficient and courte od'ervzg�t7,efunetions of the Permit Center are intaking applications, issuing permits, and coordinating the sline permits. The Permit Center also coordinates services between members of the public and the Planningfisio v,mlivision, the Public Works Department, Redding Electric Utility, the Fire Department, as well. as other C} ; tepaide agencies, such as school districts and county government. The Permit Center's focus is to make th''nt sr��enence as efficient and convenient as possible. displays how the Department's budget divided between the major expenditure groups. The following t�% Description FY 2023-24 FY 2024-25 Actual Adopted FY 2024-25 Amended* FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease), Permit Center $ 706,760$ 658,500$ 679,030$ 716,119$ 37,089$ 730,165$ 14,046 Building department 2,541,723 2,657,880 2,682,400 2,592,309 (90,091) 2,695,372 103,063 Planning; 2,239,718 2,225,370 2,309,740 2,096,653 (213,087) 2,223,801 127,148 Code Enforcement 655,273 672,890 724,340 988,822 264,482 1,040,453 51,631 Subdivision & Land Planning 88,022 46,000 46,000 107,500 61,500 107,500 0 Total is 6,231,495 $ 6,260,640 $ 6,441,510 $ 6,501,403 $ 59,893 $ 6,797,2911$ 295,888 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 115 The following table displays how the Department's budget is broken down between the major expenditure groups. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 116 Materials, Division Supplies & Capital Debt Personnel Services Outlay; Service Total FY 2026-27 Proposed $ 557,305$ 172,860 - $ 730,165 FY 2025-26 Proposed 546,149 169,970 - 716,119 Permit Center FY 2024-25 Amended 532,770 146,260 - 679,030 FY 2023-24 Actual 539,873 166,887 - 706,760 FY 2026-27 Proposed 2,283,292 412,080 - - 2,695,372 Building Department FY 2025-26 Proposed 2,211,689 380,620 `tf r�' �° ���k - 2,592,309 FY 2024-25 Amended 2,223,170 447,470 11 ��,� ,. 2,682,400 FY 2023-24 Actual 1,996,523 426,309 8,89 4''" ���` 2,541,723 FY 2026-27 Proposed 1,629,011 594,790yt' �i„ �' 2,223,801 Planning FY 2025-26 Proposed 1,535,383 561,27 i' ° �'} ��{"f �' - 2,096,653 FY 2024-25 Amended 1,755,000 „ 554,740 ` t}'vl'',�?� - 2,309,740 FY 2023-24 Actual 1,553,492 ;17 I?t S, �,� �` �7,69��� 2,239,718 Code Enforcemen t FY 2026-27 Proposed 897,543f,' 142 91Q ;t ry zy� �� r;}" 1,040,453 FY 2025-26 Proposed 854,982 'ttd0 �t''tf - 988,822 FY 2024-25 Amended (NOW 0 t , ' - - 724,340 FY 2023-24 Actual4,998 "�}��60,r � - 655,273 Subdivision & Land Planning FY 2026-27 Proposed 7,500 - 107,500 FY 2025-26 Proposed "MM", 7,500 - 107,500 FY 2024-25 Amend ;{ ,ti et� t 4 „ „nom s `�:�' 46,000 .� - 46,000 FY 2023-24 Actual ``'t' �`.> r', 27,754 60,268 - 88,022 FY 2026-27:Med ` ,�'<< 5,367,151 $ 1,430,140 - $ 6,797,291 Total FY 2025r`ropdo}, s 5,148,203$ 1,353,200 - $ 6,501,403 FY 20 'r25 Amended} k�'ry, $ 5,120,670$ 1,309,080$ 11,760 -Is 6,441,510 FY 20244 Actual �s, $ 4,584,886$ 1,219,847[$ 426,762 -1$ 6,231,495 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 116 Personnel The following table displays total personnel assigned by division within the Development Services Department: Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase 4,161101 l#iTt 1 til 1`tf f� Actual Adapted Amended Proposed (Decrease) Proposed (Decrease) F/T 4.00 4.00 4.00 4.00 - 4.00 Permit Center P/T 0.48 0.48 0.48 - (0.48) - - Total 4.48 4.48 4.48 4.00 (0.48) 4.00 F/T 14.00 14.00 13.00 13.00tG �13.00 - Building Department P/T 0.50 0 0 Total 14.00 14.00 13.00 13.50 13 ` t: - F/T 14.00 12.00 13.00 13.001,", Planning; P/T 0.96 0.96 ,0 It Total 14.96 12.00 13.96�lr'0.96 ( ) �13.00 ,5 .: t F/T 6.00 6.00 7,00 a :.ij �� z; 7.68""' �'},,��t k �``7.00 - Code Enforcement P/T 0.48 0.48 0 Total 6.48 6.48 7.,%11 tit fig x(0.48) 7.00 - � F/T 38.00 36.00 qtr 7 00 V 37.00 37.00 E,= Total PIT 1.92 0 9 ,{,; (1.42) 0.50 Total 39,92 36 9�j 38 92 { 37.50 (1.42) 37,50 10 sr yri >E ir3 t�}sti3 �r }ry Planning irrl ' 4 Several large, long-range planning erects need to,'e completed, including updates to the Redding Riverfront Specific Plan, the Oasis Road Specific th' neral P' Housing Element. In addition, state law requires the implementation of zoning code updates pert cutr�tly ang Element, as well as a citywide evaluation of emergency evacuation routes and recommen " changtto the City's Emergency Operations Plan. The update to the Redding Riverfront Specific Plan is partially eomp)��r�but,tasis Road Specific Plan and General Plan Housing Element have not yet begun. This represents j�t�ficat�jnount of long-range planning work for the department in this budget cycle. Due to lean staffing in the Planm,,, , ivi pan 'I e competing workload of current planning projects, contract assistance will likely be required. i���.s� i r Other chaff ges face the dRWn include continued training, certification in FEMA floodplain management, CEQA, and the Subdivi}�t M'01�r c , as well as fully configuring and implementing electronic submittal and permit review processes. Additionally,', of archived paper and microfiche records remains a priority. Limited IT support significantly slows progress t electronic permitting, while a lack of staffing and efficient scanning tools will further delay efforts to �r t archive department t W I rds. Building Division Significant progress was made during the last budget cycle toward implementing electronic submittal, plan review, and the issuance of building permits, but there is still more work to be done. As of this budget adoption, less than half of all building permit types have been converted to fully electronic. Staff will continue working to transition all building permits to a fully paperless process; however, with limited IT resources available to support the department in this effort, progress is expected to remain slow. Other challenges facing the division include updating customer facing materials and the website, training staff and maintaining ICC certifications, adopting and implementing the new 2025 California Building Code, and digitizing archived microfilm, microfiche, and paper records. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 117 4,161101 l#iTt 1 til 1`tf f� Z Yt } Significant Issues t414 t;� 7l tt�;� lilts 10 sr yri >E ir3 t�}sti3 �r }ry Planning irrl ' 4 Several large, long-range planning erects need to,'e completed, including updates to the Redding Riverfront Specific Plan, the Oasis Road Specific th' neral P' Housing Element. In addition, state law requires the implementation of zoning code updates pert cutr�tly ang Element, as well as a citywide evaluation of emergency evacuation routes and recommen " changtto the City's Emergency Operations Plan. The update to the Redding Riverfront Specific Plan is partially eomp)��r�but,tasis Road Specific Plan and General Plan Housing Element have not yet begun. This represents j�t�ficat�jnount of long-range planning work for the department in this budget cycle. Due to lean staffing in the Planm,,, , ivi pan 'I e competing workload of current planning projects, contract assistance will likely be required. i���.s� i r Other chaff ges face the dRWn include continued training, certification in FEMA floodplain management, CEQA, and the Subdivi}�t M'01�r c , as well as fully configuring and implementing electronic submittal and permit review processes. Additionally,', of archived paper and microfiche records remains a priority. Limited IT support significantly slows progress t electronic permitting, while a lack of staffing and efficient scanning tools will further delay efforts to �r t archive department t W I rds. Building Division Significant progress was made during the last budget cycle toward implementing electronic submittal, plan review, and the issuance of building permits, but there is still more work to be done. As of this budget adoption, less than half of all building permit types have been converted to fully electronic. Staff will continue working to transition all building permits to a fully paperless process; however, with limited IT resources available to support the department in this effort, progress is expected to remain slow. Other challenges facing the division include updating customer facing materials and the website, training staff and maintaining ICC certifications, adopting and implementing the new 2025 California Building Code, and digitizing archived microfilm, microfiche, and paper records. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 117 Code Enforcement Division Over the last two budget cycles, the Code Enforcement Division has modestly increased its staffing levels, thereby expanding enforcement efforts. Accordingly, the community has become accustomed to this level of service, and the frequency and volume of complaints handled by the division are steadily increasing. With limited staff to meet the growing demand for service, the division will struggle to maintain proactive code enforcement while also taking on special projects such as the proposed Tobacco Retailer Licensing Program and developing a Vacant Property Registration Ordinance, as recommended by the recently adopted Community Wildfire Protection Plan. Additionally, as the number of licensed cannabis cultivation facilities grows, additional staffing will be necessary to effectively implement the licensing program and ensure sufficient inspection and oversight. Permit Center Division During the last budget cycle, some modest improvements were made to the Permit Center to �hce�rity and prevent t unauthorized visitors from accessing the first floor of City Hall. However, a more substantial fu p hg allocatioh ill be required in future budgets to reconfigure the Permit Center—not only to address security concerns but alsett�saccommodt the expected decline in foot traffic as more permits become available online. Other significant challe faclril e Perm enter include managing the transition to electronic permits for customers and staff across multiple deinents,z crostm`'staff to develop a more versatile workforce amid lean staffing across the department, and continua���inprovund up�`g customer facing materials and the website, particularly the online permit center portal. Workload Indicators and PerformanceMAe�� Workload 1 for 2023-4 2024-25 Actual Estimated 2025-26 Projected 2026-27 Projected New Single Fa of units) 114 202 222 222 New Single Family anon) 47,252,564 75,935,520 82,935,072 82,935,072 New Multiple Family (# of units) - 61 67 67 New Multiple Family (valuation)' - 9,295,845 10,225,430 10,225,430 New Commercial (# of buildings) 18 13 14 14 New Commercial (valuation) 38,248,537 30,262,535 33,288,789 33,288,789 Remodels and Repairs (valuation) 28,210,666 35,583,360 38,838,096 38,838,096 Other (valuation) 22,271,528 30,313,406 33,344,747 33,344,747 TOTAL 135,983,295 180,574,666 198,632,133 198,632,133 * Annualized through April 2025 - - - - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 118 Permit enter Division Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Plans Submitted for Review 1,032 1,159 1,217 1,217 Over -the -Counter Permits Processed 2,966 2,990 2,990 2,990 Total Permits issued 3,900 3,900 3,900 3,900 Total Number of Inspections 13,681 13,700 13,700 13,700 Average Inspections/Day; 55 54 54 54 * Annualized through April 2025 - - - PERMIT PROCESSING GOALS* Working Days to Review % Maximum Plan Type eview Time - F6.27 2024-25 2025-26 ecce pay Commercial/Multiple Family - New Buildings and 20 20 ,} 75 3 Additions Commercial/Multiple Family - Corrections for New 10 ���,'� } ��' �`` 10 " 75 20 Buildings/Additions � Commercial - Tenant Im rovementlRemodel 10 {`, , 10 , trt'r }j i" 75 20 Commercial -Resubmit Corrections for Tenant 5 Uzi r45 3 S 7 5 75 15 Improvement/Remodel Single Family Dwelling (Conventional).r� 0� s�4�t7'" 10 75 20 Single Family Dwelling (Engineered) 'IgR$5 15 15 15 75 20 1} Residential Resubmit for Corrections 5 5004 5 75 15 Miscellaneous Permits Qualifying; for Express Rev i sx4l k 111t j�,lts , `- 1 <_ 1 75 2 Miscellaneous Permits Not Qualifying for Expres 5 5 5 75 10 Review ECTION GOALS Inspections Made Within 24 Hours of est R „ 100 100 100 75 48 hrs City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 119 Unmet Needs Electronic Archiving ($100,000) - The department has approximately 2.1 million microfiche images in need of digitization. Obtaining a microfiche imaging scanner will decrease the timeframe it will take to digitize these permanent records. The microfiche and microfilm permanent records continues to decline in quality, becoming damaged, and are misplaced and/or lost over time. In addition, the Planning Division has a significant amount of old paper records that need to be scanned and archived, and obtaining a dedicated scanner/copier for this purpose would greatly speed up the archiving process. Planning Staff ($150,000) - Due to budget cuts, the Planning Division will be losing much needed expertise and assistance with long-range planning projects. Budget allocation for outside contract services has also been elimmafr to fund critical O&M needs. Planning staffing levels are still down from the Great Recession, while develop me H ctivity iitt � City has been fairly strong for the past 5+ years. With one planner dedicated to short-term rental regulatitnd one pians dedicated to building permit review, there are only three planners in the division to process entitlements,fifpr v or the whole City, which is inadequate. in addition, the long-range planning projects described above} require " Ifica me and effort, which cannot be provided at current staffing levels. �7�1 ` �,,,. € �', 5t 2� t fl {t4 IT Support for Tyler Technologies Enterprise Permitting and Licensing Sp}�>($95,f� Eit contract services through the software vendor or additional IT support staff needed. Without either Ion the crtmy face loss of data or system functionality due to technical issues, reduced efficiency and productivity �£ dail �t`�t}�s, tie system may become outdated or unsupported, experience extended downtime or be unable to resolve ted", I d' issues a timely manner, and may not have access to important software updates, bug fixes, etc. Adchtlipandi eleenic permitting for the Building and Planning divisions, which will require significant coordmatiA with of ""% it '. � rtments such as REU, Fire, and Public Works, will be very difficult and extremely slow at the curre#level of IT sort provided. Demolition Funds ($50,000) - When Code Enfor 4�0"dnt Isfrom aproperty owner to demolish and clean up blighted properties, the City may fund the s��tivities�desired. Demolishing dilapidated properties improves safety by eliminating structural hazards and enhances pro vg's. It also removes hazardous materials, and improves the aesthetics of neighborhoods. Additionally, clearing,,, ldings contributes to environmental benefits by reducing pollution and repurposing land for sustainable O opri s ,' City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 120 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 121 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 122 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 123 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 124 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 125 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 126 ELECTRIC UTILITY DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 127 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 128 ELECTRIC UTILITY DEPARTMENT $210,000 $180, $150, $120, $90, $60, $30, Expenditure Comparisons (in Thousands) v Electric Utility Customer Service Field Service 2023-24, Actual 2024-25, Adopted To 2024-25, Amended 2025-26, Proposed 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 129 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 130 ELECTRIC UTILITY DEPARTMENT (REU) The Redding Electric Utility Department (REU) is a community -owned utility that provides safe, reliable, and affordable electricity to approximately 45,000 residential and commercial customers within the City of Redding. The department's primary functions are Generation and Distribution, Customer Service, and Field Services. The primary objectives guiding Electric's budget development for 2025-26 (FY26) and 2026-27 (FY27) are to enhance system reliability, mitigate operational and financial risks, ensure compliance with regulatory requirements, and maintain affordable rates for customers. Additional priorities include containing expense growth, adhering to the eNO five-year financial forecast, and actively engaging customers in developing solutions to address major challenges 2,NO,s t The table below categorizes the expenditure budget based on primary functions: Electric Gepern, Customer Service and Field Services: Description FY 2023-24 Actual FY 2024-25 Adopted FY 2024-25 FY 20 - 6 Amended* P se ase (de a AW 026-27 Proposed Increase (Decrease) Electric Utility $ 178,627,335 $ 169,547,340 $ 188,575,430 $ # 6,061t( l 7t{ ,(2,514, 9) { 52,456) $ 190,087,126 8,631,168 $ 4,026,105 301,434 Customer Service 8,651,851 8,830,540 9,282,190 Field Service 1,324,553 2,697,430 24�'8ttz#�„ 21 50+193,257) 1,554,392 50,159 Total $ 188,603,740 $ 181,075,310 $ 26'555,110 $ 14 94,988 $ (4,660,122) $ 200,272,686 $ 4,377,698 Every effort is made to manage and contain cog regulatory mandates and market conditions, ,M` replacement of aging, critical utility infrastrucfit� protect public health and safety, the follo ,", rate �1,�nges, including rising power supply costs due to ncreased demand. In addition to addressing the repair and .re the continued financial stability of the utility, as well as to are incorporated into the Utility's five-year plan: Rate Adjustments 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 + Projected 2025 Financial Plan 4.00% 4.00% 5.00% 5.00% 2023 Financial Plan AF 11 74TTz"4.00% 4.00% 4.00% 4.00% �1i tiS 7y�f t t s r� City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 131 The following table presents the Department's budget allocations, categorized by principal expenditure classifications: t, ttjt;tt �2e rggr [ tt t Personnel$` „ t {, The proposed budget maintains the current staf(�� leve)��202 full-time equivalent (FTE) positions and does not include any new position requests. Leadership remains commits . '04 entifying opportunities to optimize staffing and achieve cost savings within the existing budget. Electric p ' ' ion sts 3FY26 have increased by only 3.8% when adjusted in line with the assumptions outlined in the previous #iiancial ply While FY26 budget reflects an 1.8.1% increase over the FY25 adopted budget, followed by a modest 2.2%;crease in these variances are primarily driven by key personnel -related changes that were not anticipated during the�revious bud development. Full-time equivalent totals calculated for Electric's full- time, part-time, and total s%ve)t* FY 20' 24 through FY 2026-27 are as follows: AO %bN, AW44i,24 Actual FY 2024-25 Adopted Materials, FY 2025-26 Proposed Increase (Decrease) Division Increase (Decrease) Electric Utili Supplies & Capital Debt 166.00 173.00 7.00 173.00 Personnel Services Outlay Service Total 1.00 FY 2026-27 Proposed $ 46,951,916 $ 103,502,160 $ 20,140,000 $ 19,493,050 $ 190,087,126 FY 2025-26 Proposed 167.00 47,610,841 100,864,380 18,952,000 18,633,800 186,061,021 Customer Service Electric Utility 18.00 18.00 18.00 18.00 - 18.00 - FY 2024-25 Amended 0.50 37,296,080 98,360,600 38,619,230 14,299,520 188,575,430 0.50 FY 2023-24 Actual Total 44,543,289 105,765,872 14,014,972 14,303,201 178,627,335 - FY 2026-27 Proposed - 2,769,038 5,862,130 - - 8,631,168 15.00 FY 2025-26 Proposed (7.00) 2,681,154 5,648,580 P/T 8,329,734 Customer Service 2.00 2.00 - 2.00 4 Total 17.00 FY 2024-25 Amended 17.00 3,717,160 5,565,030 µ , t 1 �, z �, 9,282,190 Total Fund FY 2023-24 Actual 199.00 3,103,329 5,548,523 sr fr 8,651,851 199.00 FY 2026-27 Proposed P/T 1,115,012 439,380 !NOQ 1,554,392 (0.50) FY 2025-26 Proposed 1,091,283 412,950' 202.50 1,504,233 Field Service FY 2024-25 Amended 202.00 2,409,990 287,5001{ , tl z?tz� - 2,697,490 FY 2023-24 Actual 1,028,388 272 1,324,553 FY 2026-27 Proposed $ 50,835,966 $ 109 40, 670 $ t{t 40 OC 19,493,050 $ 200,272,686 FY 2025-26 Proposed $ 51,383,278 $ 106,92�'� `'� 18 000,$ 18,633,800 $ 195,894,988 Total FY 2024-25 Amended $ 43,423,230 t rtf, 3 130 $ �. t, �t`9,230 $ 14,299,5201$ 200,555,110 FY 2023-24 Actual $ 48,675,ql±f $ 111,6"S""' 2 `'� 038,6501$ 14,303,2011$ 188,603,740 t, ttjt;tt �2e rggr [ tt t Personnel$` „ t {, The proposed budget maintains the current staf(�� leve)��202 full-time equivalent (FTE) positions and does not include any new position requests. Leadership remains commits . '04 entifying opportunities to optimize staffing and achieve cost savings within the existing budget. Electric p ' ' ion sts 3FY26 have increased by only 3.8% when adjusted in line with the assumptions outlined in the previous #iiancial ply While FY26 budget reflects an 1.8.1% increase over the FY25 adopted budget, followed by a modest 2.2%;crease in these variances are primarily driven by key personnel -related changes that were not anticipated during the�revious bud development. Full-time equivalent totals calculated for Electric's full- time, part-time, and total s%ve)t* FY 20' 24 through FY 2026-27 are as follows: AO %bN, AW44i,24 Actual FY 2024-25 Adopted FY 2024-25 Amended FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease) Electric Utili 166.00 166.00 166.00 173.00 7.00 173.00 P/T 1.00 1.00 1.00 0.50 (0.50) 0.50 - Total 167.00 167.00 167.00 173.50 6.50 173.50 - Customer Service F/T 18.00 18.00 18.00 18.00 - 18.00 - P/T 0.50 0.50 0.50 0.50 0.50 - Total 18.50 18.50 18.50 18.50 - 18.50 - Field Service F/T 15.00 15.00 15.00 8.00 (7.00) 8.00 - P/T 2.00 2.00 2.00 2.00 - 2.00 - Total 17.00 17.00 17.00 10.00 (7.00) 10.00 - Total Fund F/T 199.00 199.00 199.00 199.00 199.00 P/T 3.50 3.50 3.50 3.00 (0.50) 3.00 Total 202.50 202.50 202.50 202.00 (0.50) 202.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 132 The following paragraphs provide an overview of key budget components, including personnel, operations and maintenance, debt service, capital outlays funded by revenue and bonds, major plant maintenance, and rolling stock replacement. 11, Significant Leadership remains focused on proactively addressing the following complex and potentially costly challenges outlined in the 2021-2026 Strategic Plan: wildfire risk and safety compliance; grid reliability and resource adequacy; cybersecurity and grid modernization; state clean energy mandates; rising energy costs and market volatility; electrification demands, equity and affordability; and supply chain disruptions, including trade -related cost pressures on critical materials and equipment. Increased expenses for imported items such as transformers, steel, and essential components elevate financial risk by driving up project costs, delaying infrastructure upgrades, and complicating efforts to meet clean energy goals and ma00�111"11,1ile rates. 1111 While the Utility is not requesting additional positions, successfully replacing and me expected to require the use of contract line crews for several years. These costs are request as the Overhead/Underground Infrastructure project. 1 Operation and Maintenance (O&M) expenses are categorized into two operating materials and the cost of power, and (2) Interdepartmental 10, charges from other City departments, such as Electric's portiotl �' �Rl the Corporation Yard. O&M expenses are requested to incre�by $7.61 of $1.6 million (1.7%) for FY27, primarily due to increased er supp Power supply costs are a primary driver of opc expenditures are the key factor contributing to FY26, followed by an increase of 1.0% in FY rise in load demand. Additionally, the cost ii narrowing gap between gas and energy, rise in load is accompanied by a cone 111on inj with meeting the higher demand. In the past, the Electric strategic investment in evolving regulatory req to REU's long-term rp upward, but ever Offol Resource Plar}r1i4�? the utility cpotlnues ttf, system is al Outlay O&M expenses, which include Inter4artmental Charges consist of fixed ??j Allocation, in -lieu fees, and rent for and wildfire/vegetation management. 'a401M,ls�$penses I&fhe upcoming biennial budget forecast, rising fuel rnere`���dm0lverall power supply costs of $3.2 million (5.6%) for i'ately 38% of the increase in power supply costs is attributed to a lfluenced by a reduced reliance on spot market purchases, as the made power plant operations more cost-effective. Importantly, the revenue, which is expected to offset the additional costs associated ferienced a,eriod of relatively stable resource portfolio, largely due to sustained and t sol 1rttlMig. However, recent developments, such as changes in customer demand, I compliance, and emerging energy and capacity deficits, now pose significant challenges d� Qgies, regulatory compliance, and customer rates. These pressures may drive costs de Mc5"mitigate the impact on customers. In response to these challenges, the Long -Term ) has evaluated available resource options and development recommendations to ensure ,r demand reliably and cost-effectively. O&M also N,ild"REU's continued wildfire mitigation efforts through a collaborative partnership with the Fire and Community Ser" s Departments. To ensure a timely and capable emergency response, REU funds 15 full -tune firefighter positions to maintpropriate coverage levels and improve fire suppression readiness, particularly in high-risk areas served by REU's electric system. In addition, REU funds six full-time Parks field positions and one Parks Superintendent to support proactive vegetation management in REU's electric utility corridors and around substations. Key activities include mastication, weed abatement, ladder fuel removal, and utility pole wrapping to reduce the risk of wildfire ignition and improve system resilience. For the upcoming biennial budget cycle, REU will fund an additional 1/3 of a crew proposing to expand this partnership by leveraging a Cal Fire grant, which will allow REU to receive additional crew time dedicated to utility -focused vegetation work. The proposed funding for positions in the Fire and Parks Departments is approximately $4.0 million per year. Overall, the $740,900 (5.9%) decrease in Interdepartmental Charges during the first year of the proposed budget is primarily driven by a reduction in Electric's general and payment -in -lieu -of -tax to the General Fund. In the second year of the budget request, however, Interdepartmental Charges are projected to increase by $1,324,950 (11.3%), mainly due to higher Electric's payment -in -lieu -of -tax and increased risk management costs to the General Fund. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 133 I Debt Servic; The Electric Utility Debt Service budget requests $18.8 million in. FY26 and $19.6 million in. FY27. For FY23 to FY25, Debt Service has stayed flat at approximately $14.4 million. The increase in debt service cost of approximately $4.4 million in FY26 and an additional increase of $0.8 million in FY27 is due to the issuance of $70.0 million Electric System Revenue Bonds, 2025 Series A in March 2025. This bond issuance was for financing the additions, betterments, extensions, and improvements to the electric utility system, including significant replacement and upgrades to overhead and underground infrastructure systems, and construction of a maintenance building at the Redding Power Plant. Capital Outlay §.r f t � 9 { NA i{T ir, The table below presents the components of the Capital Outlay requests for FY26 and F�7 coned with actual FY24 expenditures and the adopted and amended FY25 Budget (excluding carryover amount 11 t�t5; `5151 it AM 2023-24 Ac 8 aced '2 ojected 2026-27 ' Projected General System Improvements 61,574 $8,750,000 $8,750,000 Projects, Programs & Equipment and Furnishings; a9�,���� %315 0„00 10,202,000 $11,390,000 otal Capital Outlay $12 J{18,994 4 900'000 $18,952,000 $20,140,000 Most capital outlay requests fall under the categories of Pro , ects, Prograt Equipment, and Furnishings. General System Improvements include annual, recurring expenditures n�,ssatyrlo install it structure that ensures reliable electric service for both new developments and existing customers. Tt `irtitve s",�� Krried out by Electric utility crews and contractors and typically involve the installation of key f titles su 1” as trans o'imers, poles, overhead and underground conductors, trenching, conduit, and vaults. This budget " I ei 'sizes the continuation of overhead/underground infrastructure, substation security, power plant renovation pr`i back-up power control center relocation and enhancements, and technology upgrades/replacements A stelnprovements, Projects, and Programs are on "existing facilities of an investor and publicly owned utihtlelsed to prdlte cls �ic power, natural gas, sewerage, or other public utility services," these types of projects are exempt �m revier the California Environmental Quality Act (CEQA) guidelines Section 15301. General System Improvements rude the 1666 ation of REU's meter modernization effort of approximately $500,000 per year due to the age �4{khe mill' mechanical meters. As the City continues to expand and modernize its overhead and underground electric mto,7 for additional materials and resources has grown. This includes increased demand for conductors,jr �1mdY onduit, poles, switchgear, and other essential components. The camtali'll=oms for r oiects ar d7'`rbroi!rams are as follows: �rhead/Underground Infrastructure $ 5,372,000 Po" r Plant Renovation $ 2,140,000 Substation Security $ 1,190,000 GIS Utility Network Upgrade/Software Replace $ 1,500,000 FY27 Overhead/Underground Infrastructure $ 5,200,000 Power Plant Renovation $ 2,140,000 Substation Security $ 1,190,000 Back -Up Power Control Center Relocation and Enhance $ 1,540,000 GIS Utility Network Upgrade/Software Replace $ 500,000 PI Implementation $ 820,000 The Utility anticipates that the majority of these projects, including General System Improvements, will be bond -funded. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 134 IMajor Maintenance and Rolling Stock Funds In addition to the regular Capital Outlay Budget, a "Special Purpose Fund" has been established for the periodic major maintenance of the Electric Utility's power -generating equipment (Major Maintenance Fund). The annual contributions to this fund are designed to support a balanced 10 -year maintenance plan. Maintenance expenses are budgeted in the fund and recognized in the year the work is completed. For FY25, the adopted funding amount for Major Maintenance was $1.6 million. To maintain adequate funding levels, the budget for FY26 is $3.6 million and $1.8 million in FY27. The higher funding request in FY26 is primarily due to two large planned projects on Generator Units 5 and 6. The Major Maintenance Fund is allocated for significant, periodic expenditures arising from the wear and tear that generating units experience due to regular use. These expenses are not included in the typical Operations & e budget because of their occasional and unpredictable nature. From a risk management perspective, it is consi�d sounc��hty practice to follow manufacturers' maintenance guidelines to ensure the continued, reliable operation of ;generating 11 �ts. Failure to adhere to preventive and periodic maintenance schedules could lead to catastrophic gener�r fa j� ,s, resultin R n substantial repair costs and the need for replacement power purchases, potentially amounting to mr1tns of dol The Roiling Stock Replacement Fund operates similarly to the Power Plant Maj"of��jYlaint"��nce Fund""The adopted FY25 funding amount for the Rolling Stock Replacement Fund was $1,100,000 However, �}y�get pro�'al calls for $1,200,000 annually for FY26 and FY27 to maintain adequate funding levels. This "� is to higher-than-expected �1 inflation in the auto and electric equipment sectors, The Rolling Stock Replacement Fund for Field Services requests mereasc �i in $551,400 in FY25 to $58,000 in FY26 and $58,000 in FY27. The increase is primarily due to higher than P�keplac�nent sot trucks. 1,.' iut. i 'i W,,. The request for the Rolling Stock Replacement Fund is based on the Elc Utility's established need for the scheduled, periodic replacement and upgrade of heavy rolling stock, su;as line true s well as vehicles like sedans, light trucks, and trailers. Fleet maintenance has confirmed the need fo' repments appropriate. The Rolling Stock Replacement Fund should be maintained at the proposed levels to adds the £moitid projected needs of the Utility. Electric is not requesting any new vehicles durinet cycle. ti ft;� t tr z i f i Public Benefits Pro � ani"` 027) r Electric's Public Benefits""�ive and well-received in the Redding community since its inception. The Public Benefits Progr �'provid' financiaj'incentives and support in four areas of electric utility operations and fulfills requirements mandate""} y statq', • DernotJ' sail Iasi ent (energy efficiency and carbon reduction) • Research' r ,evelopment and Demonstration (RD&D) of emerging electric technologies • Building Electrification The budget year ending June 2024 applied only 4% of PBP funds to Demand-side management project expenses. The projects included commercial rebates to commercial and residential customers for energy-efficient upgrades. Low-income assistance spending (through the CARES program and Residential Energy Discounts) was the largest area of the Public Benefits Program expenditures at 85%. In prior years, the directive focused on expanding bill payment assistance for income -qualified customers, demonstrating the City's continued commitment to easing the financial burden of utility bills. In conjunction with this effort, additional support will be directed toward increased investment in energy efficiency projects. Existing RD&D projects have most recently been focused on community outreach and education. These Public Benefits Programs will continue to provide wide-ranging benefits for the Redding community and customers. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 135 The following summarizes the components of the expected FY25 expenditures and the adopted FY26 and FY27 expenditures for continuing the Public Benefits Program. The expenditures are based on 2.85 percent of forecasted retail revenue in the future fiscal years. Public Benefits Program 2023-24 2024.25 Actual Estimated 2025-26 Projected 2026-27 Projected Demand -Side Management - - - - Project Expenses $17,000 $10,000 $500,000 $500,000 Low -Income Assistance - - - - Project Expenses 1,980,000 1,800,000 2,600,000 2,600,000 Research, Development & Demonstration Project Expenses 73,000 60,0, ,`5' 200, Ma 200,000 Building Electrification Project Expenses 110,000 '000 �`' ,�rt, 500,OJ ' 750,000 PBP Labor 250,0002 r :.;r. � 0�0 300,000 Total PBP Charges $2,430 000 $'r';" $2 Y00 4 1 X0,000 $4,350,000 s � stYt' � t sitz �i` a+t tt j, .ti s, t j Sti }tt is fit, Sti, tip t s4 t �� ttst t ��i iii } Si it py {ttY }7l �r 1ti I�f� 4 Pit S�iY,. j;}tti CV tit f:zti s< t `tis�.ht i 1 1 {s t) NON, is ;fit; yet t(t r tJiti is bytj£Yjs s , City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 136 IR 1 - 1 The Electric Utility's financial plan, outlined below for the current year and the subsequent five years is summarized in the table below Five -Year Plan FY 2025-26 FY 2826-27 FY 2027-28 FY 2028-29 FY 2029.30 Electric Utility Fund Beginning Balance ($ Mil) $ 59.4 $ 59.2 $ 64.7 $ 62.9 $ 58.7 Rate Adjustments 5% 5% 5% 5% 5% Revenues ($ Mil) Retail Electric Sales 146.7 155.7 165.7 r J;, '�{ F 177.2 189.9 Electric Sales 13.4 12.6 �11Wholesale 13 "1 16.9 Miscellaneous Income 8.8 9.0 9� r a 9.8 Total 168.9 177.3 xr 188��� 20r� 216.6 Operating Expenses ($ Mil) Power Supply 81.4 8,,�{ .4 ��101.1 104.5 System Administration 24.7}t{5 2 `r3; t; 25 9 ,�r 26.7 27.5 Transmission and Distribution 34.6 y, <. 35.7 ,��t,u 3(3 37.9 39.1 Total 140.7i 111 ��t`'s��s, �1`�5.2 165.8 171.0 ..a ,,444i" Net Operating Revenue {'��,' "" 34.0 33.7 38.0 45.6 k3 tl Total Net Debt Service r £ t "'� 18.5 19.1 19.6 Revenue' Remaining after Debt Service ytk 9.6 14.5 15.1 18.9 26.0 r Other Revenues & ExpensesgN ' Miscellaneous ' r'7 1 0`z 1.0 1.0 1.0 1.0 { tt Bond Proceeds'.<< 1.(i 20.1 7.3 - Capital Projects (19.0) (20.1) (15.2) (14.0) (14.0) In -Lieu (6.0) (6.9) (7.1) (7.3) (7.4) Rolling Stock, Major Plant Maintena (4.9) (3.1) (3.0) (3.0) (3.1) Total (9.9) (9.0) (16.9) (23.2) (23.5) Increase (Decrease) in Funds ` il) (0.2) 5.5 (1.8) (4.2) 2.5 Electric Utility Fund Endiala ($ Mi $ 59.2 $ 64.7 $ 62.9 $ 58.7 $ 61.2 Reserves (Days of C n Han 148 161 145 127 128 Debt Service Cove e 1.57 1.79 1.87 2.04 2.38 Affordability a <24% Median Income) 1.84% 1.91% 1.99% 2.07% 2.16% ttff t} tit A key ass ump43�;n the previous plan was a return to the Federal Reserve's long -run inflation target of 2%. While the Fed remains eis target, recent economic conditions have introduced uncertainties. As of early 2025, inflation has moderated but rema' slightly above the 2% target, with core Personal Consumption Expenditures (PCE) inflation at 2.8%. Consequently, the current five-year plan uses a target inflation rate of 3%. Assuming 3% for future projections is a prudent approach, considering ongoing inflationary pressures and uncertainties related to global supply chains, recent tariff implementations, and geopolitical factors. Other assumptions include bond -funding capital outlay, and excluding Power Supply, only expending approximately 90% of O&M and Personnel appropriations. The days of cash on hand are projected to be 148 days in FY26 and 161 days in FY27. While both projections exceed the required minimum level of 75 days, in FY26, it falls below the goal of 150 days. The debt service coverage ratio is expected to be 1.57 times in FY26 and 1.79 times in FY27. Although the FY26 and FY27 projections are below the required minimum of 1.80 times, the Financial Policy recognizes a practical range of acceptable results, balancing cash flow needs with reserve levels. The Utility's Affordability KPI remains well within the target range throughout the five years. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 137 Performance Measures and Workload Indicators Workload Indicators The table below indicates various measures of growth in the number of customers to be served, the level of service required in capacity and energy, and the continued development of the City's electric service territory. sm Customer Service Workload Indicators 2823-24 2024-25 -26 2026-27 Workload Indicators Actual EstimatedA Projected ; Peak Demand (MW) 2342`411,412{ Water customers billed monthly ; 4 235 Gigawatt -Hour Sales 73777 i ��`�t 74 751 Subtransmission Line Miles 72 r` �� 72 �'&`i�� 72 Payment transactions - credit card 244,855 z 1 4yy'L 273,750 Distribution Line Miles 76( ,$v5 769 773 Customer Service Workload Indicators 2 W 44-25 to stimated 2025-26 Projected 2026-27 Projected ' Electric customers billed monthly'1 X45,834 47,454 48,300 49,200 Water customers billed monthly ; 29,288 30,480 31,050 31,700 Total amount billed (all utilities)x,964,224 $248,234,107 $260,000,000 $280,000,000 Payment transactions - credit card 244,855 262,916 273,750 28,500 Electronic funds transferlEBox payment 184,468 203,868 217,200 230,000 Total walk-in traffic - cashiers Payment transactions - mailed 1W115,797 26,671 18,335 18,000 16,500 106,363 97,400 90,000 Customer Service phone calls receiv 84,417 85,000 82,000 80,000 Call Center's average wait ti ute condsj 0:28 0:35 0:40 0:40 Call Center's average ti r call inutes. s) 5:33 5:45 5:05 5:05 Call Center's calls aba edjfta&ag 3.2% 2.90% 5.0% 5.0% Call Center's ave" ra" ervice 82% 84% 80% 80% Electric met ds 573,360 577,625 586,300 595,000 Water in ads 376,156 378,120 380,700 383,300 Utility service is 43,577 46,917 50,000 52,000 Utility service mil" god Error ratio per 1,008 n ters read : 139,238 145,000 145,000 145,000 0.53 0.52 0.50 0.50 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 138 Performance Measures The table below shows numerous standard measurements of utility performance. The measures include staff 's effectiveness in providing safe, reliable electric service at competitive prices to consumers and various ratios showing the utility's financial health. ti Notes: 1. Total O&Mexpensesand all G(ralSystemlmvements, excluding debt service, eapitalprojeets andln-lieupayments. 2. The number of workers i te�resentx,""q full-time eq lent ofElectric Utility employees. Therefore, all authorized positions are represented but may not necessar �� ed A040e err ees are included based on theirproportionalnumber ofhours worked compared to full- sttsr y �t�� tstt til; Fres-� timeemployees ,'s 3. Worker hours as 6ompute �� multrplynzg the number offull--time equivalent employees by 2080 hours. 4. Total cusiomeN Ates 1 �i �s� tomer outage minutes, and the resultant divided by the total customer minutes and expressed in percent UYASEne, rmahonA�di is tion's Annual Electric Po wer Industry Report regional a verige for 2023 was 99.9843, S. BasedtjSlendar gar summary. 6. SA,�O,,,,2'Systet`�lveragyerruption Frequency Index. The total cumber of customer interruptions is divided by the total number of diners sere The U§`r nergy Information Administration's Annual Electric Power Industry Report regional average for 2023 was 0 7. SAI�4stem Average Interruption Duration Index. This is the sum of all interruption durations divided by the total number of customer`te US. EnergylnformationAdministration'sAnnualElectricPowerindustryReportregional averagefor2023 was 82.85. 8. CA -1- Gt � ner Average Interruption Duration Index This is the sum of all intemrption durations divided by the total number of customer intei�uptiorrs. The U<S. Energy Information Adnvnistration's Annual Elechic Power Industry Report regional a verage for 2023 was 136.74. 9. Major events/storms are defined as an event where 10percent or more of City customers were outaged" during a 48 hour period. 10. Based on line 108 of the Production Cost Model FY26-FY30 ofApril 1, 2025, 11. Projected values exclude events requiring mutual aid City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 139 2023-24 2424-25 2025-26; 2026-27 Performance Measures Actual Estimated Projected Projected Subtransmission and distribution; system expense per customer (1) $768 $769 $979 $977 Electric retail kWh sales/electric worker hours (3) 1,737 1,824 yr,r;,-j{ �F t 1671,789 Number of customers per electric employee (2) 225 2 244 Electric service reliability (4)(5) 99.998 X99 99.99"` 99.999 S#IFI (includes major events) (5)(6)(9) 0.260 ��'� 0.41 ` '�t ,j 0 � 0.370 SAID] (includes major events) (5)(7)(9) 34 4 5 ,''ft ''5 lifi375.6 33.8 5 CAIDI (includes major events) (5)(8)(9) 165.4;tits �}} 84 in79.80 75.81 Redding Power Plant availability °fotr '�6 'r€I 9(1���' �� 90.0 90.0 .�. � �,,,.,,r . Redding Power startup success % s i�95 ' ,Iva �� �,t 95.0 95.0 fhk System average retail rates (¢/kWh),t 18.7 19.8 20.7 Total retail GWh available for use 730766 yr 743 751 Cost of power, cents/kWh (10) 5.78 6.25 6.43 Debt to total assets ratio �, s 0.26 0.4 0.37 0.33 Total operating expenses to total expense ratio 0.92 0.9 0.89 0.89 Days of cash on hand tj, 110 155 148 161 Retail revenue as;a percent of total revenue78% 84% 87% 88% ti Notes: 1. Total O&Mexpensesand all G(ralSystemlmvements, excluding debt service, eapitalprojeets andln-lieupayments. 2. The number of workers i te�resentx,""q full-time eq lent ofElectric Utility employees. Therefore, all authorized positions are represented but may not necessar �� ed A040e err ees are included based on theirproportionalnumber ofhours worked compared to full- sttsr y �t�� tstt til; Fres-� timeemployees ,'s 3. Worker hours as 6ompute �� multrplynzg the number offull--time equivalent employees by 2080 hours. 4. Total cusiomeN Ates 1 �i �s� tomer outage minutes, and the resultant divided by the total customer minutes and expressed in percent UYASEne, rmahonA�di is tion's Annual Electric Po wer Industry Report regional a verige for 2023 was 99.9843, S. BasedtjSlendar gar summary. 6. SA,�O,,,,2'Systet`�lveragyerruption Frequency Index. The total cumber of customer interruptions is divided by the total number of diners sere The U§`r nergy Information Administration's Annual Electric Power Industry Report regional average for 2023 was 0 7. SAI�4stem Average Interruption Duration Index. This is the sum of all interruption durations divided by the total number of customer`te US. EnergylnformationAdministration'sAnnualElectricPowerindustryReportregional averagefor2023 was 82.85. 8. CA -1- Gt � ner Average Interruption Duration Index This is the sum of all intemrption durations divided by the total number of customer intei�uptiorrs. The U<S. Energy Information Adnvnistration's Annual Elechic Power Industry Report regional a verage for 2023 was 136.74. 9. Major events/storms are defined as an event where 10percent or more of City customers were outaged" during a 48 hour period. 10. Based on line 108 of the Production Cost Model FY26-FY30 ofApril 1, 2025, 11. Projected values exclude events requiring mutual aid City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 139 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 140 FIRE DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 141 Battalion Chief Battalion Chief Battalion Chief Training (1) A -Shift (1) B -Shift (1) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 141 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 142 FIRE DEPARTMENT $30,000 $25,00( $20,00( $15,00( $10,00( $5,00( Expenditure Comparisons (In Thousands) Fire - Administration Fire - Suppression 2023-24, Actual Ifi, 2024-25, Amended ,, �, 2024-25, Adopted Fire - Prevention N 2025-26, Proposed Fire - Grants E 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 143 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 144 FIRE DEPARTMENT The Fire Department consists of the Administration, Operations, and Prevention Divisions. The Administrative Division coordinates all activities of the Redding Fire Department, including emergency preparedness activities, managing fleet, facilities, equipment, recruitment, training and development, technology, and public relations. The Prevention Division administers fire safety education, fire cause determination, fire code enforcement, and vegetation management. The Operations Division provides emergency response activities in the City of Redding and Buckeye Fire Protection District, with eight strategically located fire stations throughout the City. Administration Division The Administration Division coordinates all activities of the Redding Fire Department, mgJludmftanaging th `department's fleet, facilities, equipment, recruitment and development, budget, public relations,,, and aders ' and council. communications. The City Manager has also appointed the Fire Chief as the Emecy Servaces ttor for the City, which in turn requires the Fire Department to coordinate all emergency preparedness;�tivihe'�evelopmit of the Emergency Plan, staff training, management of the Emergency Operations Center, and coordinati�. the Seta County Operational �i Area. Operations ri The Deputy Chief leads the Operations Division and is resp( and the Buckeye Fire Protection District. All firefighters Operations Division comprises 88 uniformed firefighters 1 hours. This includes 12 SAFER grant -funded positions ar Utility's Wildfire Mitigation Plan. These 88 staff merua, the City. Stations 2-8 house one engine compan—'j ith t Station 1 and 5 houses seven firefighters to staff b i e at Station 7. Each shift is overseen by a Battali'hle`� the activities in this Division include, r St" gj;Yt a :(fik{ y4v • Structural. Firefighting s�tf r ifr � its s • Wildland Firefighting li{Y if' itj ft7 t3{1 ilaFZ } • Aircraft Rescp rfit'hd Fir ,q hting ' F.) • Hazdt Materials Response • Shore-Bass=4Water Rescue • Public Education and Outreach • Fire Inspections sil�>,pmergency r;�onse activities in the City of Redding '�certlficd �e�hnd E.M.T.s or First Responders. The are groupe&1,,,to three separate shifts that alternate every 24 � icludes 15 f'fighters that are funded from Redding Electric �� out of thg�!�ght strategically located fire stations throughout �r ��,�;" Captain, Engineer/Driver, and Firefighter, while ipany an��a truck (ladder) company and an ARFF Captain located Incident Commander, on all multi -company responses. Some of Several mutual and automatic aid response agreements exist, including a well-defined Mutual Threat Zone (M.T.Z.) agreement with Cal -Fire and the Shasta County Fire Department. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 145 Prevention Overview The Fire Marshal leads the Prevention Division and reports to the Deputy Chief of Administrative Services. The Fire Marshal administers the "5 E's" of Community Risk Reduction. The "5E's" of community risk reduction include. • Education: Public Education includes K-12 programs, community outreach (safety fairs), Defensible space, and the management of a Community Emergency Response Team (CERT). • Engineering: Inform the public about risk -reducing Technologies like smoke and carbon monoxide detectors, heat regulating stove elements, and emerging technologies that can reduce risk to the community.,, ........... • Enforcement: Enforce Fire Code and local ordinances within the community and maz,,�tn compfid!with life and rS safety standards. • Economic incentives: Evaluate programs that incentivize compliance with hftnd safety s"rc id maintain fee schedules for permitting and inspections. l,. • Emergency Response: Develops and maintains emergency responsed lard}'� Bens. Provides analysis of response model and projects future community needs to maintain, eir[``reliabilft nr pacity. The Prevention Division is staffed with the two Assistant Fire Marshal, tw ,Fofhspe�rs, and a Fire Prevention Specialist. Additionally, one Fire Inspector is funded through the Zogg Fire stient: Description FY 2423-24 FY 2424-25;;Ft24-25 FY 5-26 Increase FY 2026-2"7 Increase Actual Adapt * P ased (Decrease) Proposed (Decrease) Fire - Administration $ 2,065,520 $ 2 Y1 1020 $ t'if`7 2,05 i`;�i I ,,,{j 2571,222$ 512,782 $ 2,649,654 $ 78,432 Fire - Suppression 26,365,134 24 11Q fir. „`25,693,160 24,011,390 (1,681,770) 25,083,620 1,072,230 Fire - Prevention 1,739,4�k75 ti 145,tf 1,656,820 1,572,171 (84,649) 1,631,935 59,764 Fire - Grants d 2 ��0 Yfa• ��3� 240,380 263,598 23,218 271,814 8,216 t rr Total $ 303,652 $ 27 6100 $�29,648,800 $ 28,418,381 $ (1,230,419) $ 29,637,023 $ 1,218,642 t 45} City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 146 The following table displays how the Department's budget is broken down between the major expenditure groups. Personnel !! 1C ilyi�UYY r ti (r< {�4l tYl p�lr? trltl Uly jt! r The following table displays the nuer of positi'�1 m 1� wedding Fire Department. Description%,.Oly Actual Materials, 'FY 2024-25 Amended Division Increase (Decrease) FY 2026-27 Proposed Supplies & Capital Debt $`t"' 4 +]+rjj; 7.00 Personnel Services Outlay, Service Total - FY 2026-27 Proposed $ 2,160,464$ 489,190 - $ 2,649,654 FY 2025-26 Proposed 2,115,592 455,630 - - 2,571,222 - Fire -Administration FY 2024-25 Amended 1,763,650 249,790 45,000 - 2,058,440 7.00 FY 2023-24 Actual 1,796,977 268,543 - - 2,065,520 Fire - Suppress F/T FY 2026-27 Proposed 20,639,930 4,443,690 - 25,083,620 (12.00) FY 2025-26 Proposed 19,731,490 4,279,900 24,011,390 Fire - Suppressions ! - - - - FY 2024-25 Amended 19,098,840 5,765,870 828,, 25,693,160 88.00 26,365,134 FY 2023-24 Actual 20,689,131 5,359,46016,54 F/T FY 2026-27 Proposed 1,443,985 187,950 MAUI ,, �� r!, f 1,631,935 (2.00) FY 2025-26 Proposed 1,391,341 180,830 rh'�r �.l f;!"{'` - 1,572,171 Fire - Prevention FY 2024-25 Amended 1,339,990 120,090 { t Un y6 740 rj= - 1,656,820 FY 2023-24 Actual 1,429,877 �,,'' 1 ��� 1,739,447 5.00 FY 2026-27 Proposed 271,814 - ��' t !z!t'!'-- 271,814 F/T FY 2025-26 Proposed 263,598 �" t tt ="- - 263,598 Fire - Grants FY 2024-25 AmendedP q P/T {$` 148,450 - 240,380 28,4" 101,333 258,550 FY 2023-24 Actual t .r,;s" f� X8,369 - FY 2026-27 Proposed $ 24,;16,193 $ 570,830 - $ 29,637,023 1.00 FY 2025-26 Proposedy �l !{23'021 $ 16,360 - - $ 28,418,381 Total FY 2024-25 Amend etr $ { 2914, Np 135,750 $ 1,218,640 - $ 29,648,800 (13.00) FY 2023-24 Actuat'jl,r„� �r4,044,354 $5,785,335 $ 598,963 - $ 30,428,652 Personnel !! 1C ilyi�UYY r ti (r< {�4l tYl p�lr? trltl Uly jt! r The following table displays the nuer of positi'�1 m 1� wedding Fire Department. Description%,.Oly Actual 2024-25 Adopted 'FY 2024-25 Amended FY 2025-26 Proposed, Increase (Decrease) FY 2026-27 Proposed increase (Decrease) $`t"' 4 +]+rjj; 7.00 7.00 7.00 7.00 - 7.00 - Fire - Administ P/T - - - - - q+ al 7.00 7.00 7.00 7.00 - 7.00 - Fire - Suppress F/T 101.00 99.00 100.00 88.00 (12.00) 88.00 P/T - - - - - - - Total 101.00 99.00 100.00 88.00 (12.00) 88.00 Fire - Prevention F/T 6.00 6.00 7.00 5.00 (2.00) 5.00 - P/T - - - - Total 6.00 6.00 7.00 5.00 (2.00) 5.00 - Fire - Grants F/T - 1.00 1.00 1.00 P/T - - - - - Total - - - 1.00 1.00 1.00 Total FIT 114.00 112.00 114.00 101.00 (13.00) 101.00 P/T Total 114.00 112.00 114.00 101.00 (13.00) 101.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 147 Significant The Department's calls for service have increased by 12% over the past five years and fire seasons have become longer and more intense. Increased fuel cost and a reduction in fuel funding to the RFD budget will impact service delivery during the budget cycle. Reduction of Firefighters At the height of the last budget cycle staffing was maximized by the SAFER Grant by adding four personnel to several of the engines. The budget deficit has demanded a reduction in staffing through attrition back to three personnel per engine. j S Aging Fleet While past councils have approved several new pieces of apparatus in recent past years, t o is * vd to reply± two engines in the near future. The age of the Department's rolling stock has decreased from 16 tct,` years site the 1budget due to Council approval of the apparatus. Rolling stock continues to be underfunded and tfiile to lot portt��} gular purchase of needed engines. Aging Fire Stationsv11 {t { Jt <t The building facilities remain sub -standard for a modern Redding Fire De,............. terq�s an operational need for Fire Station 9. Many improvements to each of the eight other stations, from expansions `fiemodels}� moving Station 3 from a flood zone are critical needs.i"get it �1t+r {it{7#�i, t]U f1 .... Aging Equipment Most notably for this budget cycle, is the need to re d��ents $,f contained breathing apparatus (SCBA). While a AI 1 tf { { 1 $1 million grant has been requested, the total co estlmWd to "�i} million. Impact Fees may be needed to make up the shortfall. Other significant items that are due fo ;4� lacem i that will have to be pushed to future years include; Ear Protection Headsets, gas monitors, large diameter fire hoss, wildland hose, firefighting foam, personal protective gear and extractors for cleaning contaminated peing. �N' t,tirr ,s6t Fire Marshal Vacancy ,{,x,�'' {,,, Due to budget constraints, the Fire '4rshal posit? has been eliminated with the Deputy Chief of Administrative Services assuming the responsibiht� ,,, s� ¢ FRO&T shhe City of Redding, combining two full time position duties Increased Demand The Community ,dfie��lection P`an (CWPP), approved by City Council in 2025, has recommended the division to t{ �j ��t s Y allocate incrc� a��tionf ildland-Urban Interface (WUI) issues. As a result, less time and fewer resources are available #}, for plan re� actives To the recommendations of the CWPP, the Redding Fire Department will require additional staffing ' t In addition, th,��,evention Division will be tasked with developing a citywide vegetation management ordinance and implementatiis initiative will necessitate extensive staffing resources to ensure effective development, enforcement, and long-term sustai `bility. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 148 Performance Measures and Workload Indicators Operations and Training i ision Operations and Training Division: Fire suppression staffing represents the largest portion of personnel within the Redding Fire Department (RFD). Daily engine staffing plays a critical role in ensuring operational efficiency, firefighter safety, and effective fireground performance. Currently, due to budget constraints and staffing reductions, RFD is in the process of decreasing personnel on the truck company and two engine companies from four to three firefighters per unit. Prior to these reductions, higher staffing levels enabled more efficient fire suppression operations. This allowed the department to manage most incidents with a first alarm assignment, eliminating the need to escalate to a second alarm. Second alarm activations significantly strain department resources, as they draw in units from pity and suspend responses to other emergency medical service (EMS) and service calls. This delay in respons00,fan place"� community at f, � greater risk, especially during periods of high call volume. fat s F{S1 The increasing threat of wildfires—driven by climate conditions and the expansion of th ildlan �rban Ini ace (WL7I)— further compounds this risk. Rapid fire spread can quickly escalate into large-scale oagratlpns,n3Ferious threat to lives, homes, and critical infrastructure. 450,F NIP The following table displays workload indicators for the Fire Operations Division.v�rtrVIP eompdNins per 1,000 residents dR are based on International City/County Management Association (ICMA) R "nce 4451xre� fs for cities under 100,000 in population. ���f �zs 'j `` Overlapping calls for service, as indicated in the table below, occurs a subsequent call for service is received. Motor vehicle co111sk�i x� Battalion Chief for responses. Structure and wildland fires gq ally provide adequate personnel resources required for the inclde Fire Prev~h Division more iWits are committed to an incident and 1 ares �8 uire a minimum of two units plus a fSm of four units and a Battalion Chief to 14,916 15,363 15,824 16,299 18,265 18,813 19,377 19,959 4:38 4:58 5:08 5:18 14,369 15,000 18,000 18,000 7:53 8:03 8:13 8:23 13,169 15,900 16,000 16,010 1.03/1.3 0.99/1.3 0.99/1.3 0.99/1.3 3.60/1.46 4.50/1.46 4.50/1.46 4.6/1.46 69.37%1 70.00%1 71.00%1 75.00% The following table�plays some of the workload indicators for the Fire Prevention Division. Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Intentional Fire Starts 329 350 360 370 Fire Inspections 1,005 1,100 1,200 1,300 Plans Reviewed 516 518 535 555 Fuel Mitigation Complaints/Defensible Space Inspections 39/149 42/150 45/150 50/150 Public Education` Outreach 74 100 120 130 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 149 Unmet Needs Firefighters (3) - Bring to 4 Person Trucks Station 9 Staffing (12 Total) • Battalion Chiefs (3) Fire Mar, Capita Fire Engi The Fire will need Building The Fire running i Operal Equipme To fully requester years. Rolling S e department , Fire H.Q. is ,475,000 was ests in future To fully fundx�ie role sto�z.und to adequately cover the Fire Department's replacement needs, $550,000 was requested annually.000funded� each fiscal year. The shortfall will result in additional capital requests in future years. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 150 I GENERAL GOVERNMENT $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 17 Expenditure Comparisons (in Thousands) City Council City Manager City Clerk City Attorney Financial Personnel Non -Departmental Services 2023-24, Actual 2024-25, Adopted n 2024-25, Amended N 2025-26, Proposed N 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 151 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 152 CITY COUNCIL DRIVE= The City Council is the elected governing body of the City of Redding municipal corporation, and consists of five Council Members. The Council is charged with preserving and protecting the present and the future of the community, and the responsibility of establishing municipal policies and ordinances to guide the various functions of the City. Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase -27 Increase Actual Adopted Amended* Proposed ropo (Decreasai�ml (Decrease) City Council $ 244,023$ 234,220$ 239,070$ 208,421 $ (30,6', , $ 217,4 $ 217,45 9,032 9,032 Total $ 244,0231$ 234,220$ 239,0701$ 208,421 All 01" al The following table displays how the budget is broken down between the major exp" S. on gil' g Significant There are no sl, I: pe It Unm None City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 153 I Division Stssrie's,� I.Nr ita Debt Personnel t tlay Service Total FY 2026-27 Proposed $ /1 $ 217,453 FY 2025-26 Proposed 367,991 £1tt0,430 - 208,421 City Council FY 2024-25 Amended P4,270 - 239,070 FY 2023-24 Actual t,t354 244,023 FY 2026-27 Prop04 $ 17 45,480 $ 217,453 FY 2025-26 Propo 167,991 $ 40,430 $ 208,421 Total FY 2024-�, �_,, 184,270$ 54,800 $ 239,070 FY 20*4 Actual N) 190,6681$ 53,354 g Significant There are no sl, I: pe It Unm None City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 153 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 154 CITY MANAGER ORGANIZATION CHART City Manager Executive Assistant �� x { �K� {t�. Assistant City �� ,, r. ManagerWlq NX he t {{the 4,Jt ���isCit�x,ty'ager P+, we City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 155 RABAf } �4 f 7t{{t t {} tt {yt �ttt i3 t �x xSt t t{i��t�` f Airports City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 155 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 156 CITY MANAGER The City Manager's Office responsibilities include the overall management of the City of Redding municipal corporation including oversight of various contracts, updating and crafting ordinances, hiring of City staff, preparation of the Annual Budget, administration and coordination of the City's operations, and the general supervision over all property under the control of the City and enforcement of City ordinances and applicable state laws. Additionally, the Housing Department, Airports Division, and RABA are under the oversight of the City Manager's office. Emm Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 IncreasFY 2026-2 Increase FY 2026-27 Increase Proposed (Decrease); Actual Adopted Amended* Proposed (D se) oposed (Decrease) City Manager $ 994,301 $ 1,110,800$ 1,118,730$ 614420 :,yf?fJV 504,:W $ i"'s: 8,f 0 $ 72,050 Total $ 994,301 $ 1,110,8001$ 1,118,7301$ 614,424 (500) $ 470,$ 72,050 WiTt ,fi,itJ �� 1 The following table displays how the department's budget is broken dow,"betre groups. 1J J JY ,y z. ty i S 06� J}i 1 J tJjtw �, Personnel t'�" q< t sJ� iz i J lJli�11JJ fSJr#t The followihpblsplays the number of positions in the City Manager's Office. �J4;i<4,,lly;t f} y Description FY 2023-24 Actual Materials, FY 2024-25 Amended FY 2025-26 Increase Proposed, (Decrease) FY 2026-27 Increase Proposed (Decrease); Division F/T 4.00 lie apltal Debt 4.00 P/T - - - - - - - Pe 'nnel Se es Outlay Service Total 4.00 FY 2026-27 Proposed $ 5,780$ 0,690 P/T - $ 686,470 4.00 FY 2025-26 Proposed 3�,F."` ,�J�{J',.�s40 , ,`�J#L08,780 614,420 City Manager FY 2024-25 Amen c" gF,�= 880,47ii'` a 238,260 - 1,118,730 FY 2023-24 Actual 4 t{r Jrt,' 776,458 217,362 482 - 994,301 FY 2026 2�d 3z' 475,780$ 210,690 - $ 686,470 FY 202° �6 Propo 405,640$ 208,780 - $ 614,420 Total FY 20 ?'s25 Amended t yzti $ 880,470$ 238,260 - $ 1,118,730 F 202��Actual �i, ` $ 776,458$ 217,362$ 482 - $ 994,301 06� J}i 1 J tJjtw �, Personnel t'�" q< t sJ� iz i J lJli�11JJ fSJr#t The followihpblsplays the number of positions in the City Manager's Office. �J4;i<4,,lly;t f} y Description FY 2023-24 Actual FY 2024-25 Adopted FY 2024-25 Amended FY 2025-26 Increase Proposed, (Decrease) FY 2026-27 Increase Proposed (Decrease); City Manager F/T 4.00 4.00 4.00 4.00 - 4.00 P/T - - - - - - - Total 4.00 4.00 4.00 4.00 - 4.00 Total FIT 4.00 4.00 4.00 4.00 4.00 P/T Total 4.00 4.00 4.00 4.00 4.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 157 Significant With increasing costs and uncertain revenue streams it will be imperative for the City Manager's office to work closely with the Financial Services Department to monitor the budget and recommend modifications as necessary. 1, Unmet Needs None ider City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 158 FINANCIAL SERVICES DEPARTMENT ORGANIZATION CHART Director of Finance/City Treasurer Finance Finance P,pchAtng Officer Officer �,{;�,,f"tffice'�F d6,{s b Management Accountant Y,°senior �� Anal st �E Accountant Accountant ,t� j{fir Sen,r Aou n�nt ntant ntant Accountant Senior 4ccount Clerk Accountant 2��tt flt;t i'� 4t Accounting Accounting r Specialist Specialist Accounting Account Clerk Specialist Account Clerk I City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 159 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 160 FINANCIAL SERVICES DEPARTMENT The Financial Services Department consists of three areas of focus: Finance Division, Treasury Division and Purchasing Division. The Finance Division develops and implements fiscal policies and procedures that ensure a financially strong and effective City, The Division is responsible for the overall financial management of the City, and ensur"tt '„nerally accepted accounting standards are followed and appropriate internal controls are in place to safeguard CitEj� ets, TO. ” ance Division is responsible for maintaining the accounting systems, including the general accounts receivabli recounts payle and payroll systems, for the City of Redding and its related entities. The Division reviews and recordspane lransaetlonand assists in the preparation of the annual financial statements. The Division is responsible for overse .. g bond i"g�anee, b d refinancing, and debt payments. The Finance Division also administers the internal and externalg,104` proce,, ass,, t� it y Manager in developing, monitoring and administering the City's biennial budget, and coordin " ,,,the lo}v ange fin�i,reial planning of the City. The Treasury Division is the centralized cash and receipt processing IV r the 'i"li",",ity of Redding. All funds received through the nine locations of the City are received, verified, balai�'i posted to th�ieneral ledger through this centralized function. Additionally, bank reconciliations are performed for'�`organii�n'�sh accounts and 13 merchant accounts monthly and reported on the Treasurer's Report to the City council alort with an accounting of the investment and bond accounts maintained by the City Treasurer Investment activitys governe adopted investment policy which is reviewed quarterly by the Investment Advisory Committee ung o Wight of th A', Treasurer. Payroll and cash, ACH, and wire dis through the Treasury Division. Purchasing )ft Y t Y 74 The Purchasing Division is respon 1e for e i' ng ' phance with all Redding Municipal Code and other laws and regulations related to the purchase goods and s ices. n addition to this Purchasing strives to ensure the best product or service for the best price, there are c4ipliance req ' �;�� ments to follow anytime government funds are paying for those services or products. The PurchasingXW§ion d' res co m ance by providing centralized purchasing services for the City. Purchasing administers the Citys pu�ase`�er st�r.,�Ists with quote solicitations, and administers the practice of formal bidding. The Purchasing Divisi� Iso cos�dmates the sale of surplus property with an outside party vendor. 4^1t Description 2023-4 ctuai FY 2024-25' Adopted FY 2024-25 Amended* FY 2025-26 Proposed Increase (decrease) FY 2026-27 Proposed Increase (Decrease) City Treasure $ 707,098$ 838,450$ 844,020$ 701,383$ (142,637) $ 732,987$ 31,604 Finance 1,955,242 1,975,860 1,988,930 1,884,094 (104,836) 1,976,717 92,623 Purchasing 504,506 665,490 671,050 552,455 (118,595) 577,481 25,026 Total $ 3,166,846$ 3,479,800$ 3,504,000$ 3,137,932$ (366,068) $ 3,287,185$ 149,253 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 161 The following table displays how the Department's budget is broken down between the major expenditure groups by Division. Personnel The following chart gives a } breakdown of persnancial Services Department. Description Y 2023-24202 Actual 5 opted Materials, FY 2025-26 Proposed Increase (Decrease) Division increase (Decrease) City Treasurer- t }/T Supplies & Capital Debt 4.00 4.00 - 4.00 Personnel Services Outlay; Service Total FY 2026-27 Proposed $ 596,477$ 136,510 - $ 732,987 FY 2025-26 Proposed 4.00 575,583 125,800 - 701,383 F/T City Treasurer 13.00 13.00 14.00 1.00 14.00 �`�;. P/T FY 2024-25 Amended 704,760 139,260 - 844,020 FY 2023-24 Actual tital 559,380 147,719 - 707,098 1.00 14.00 FY 2026-27 Proposed Purchasing 1,580,187 396,530 - - 1,976,717 3.00 FY 2025-26 Proposed 3.00 1,503,424 380,670f r }' }° �,�k - 1,884,094 Finance FY 2024-25 Amended - 1,530,260 458,670 �t}� Total 1 988 ,,930 3.00 FY 2023-24 Actual 3.00 1,480,945 474,297 �'" 1,955,242 Total FY 2026-27 Proposed 20.00 494,481 83,000 �lt} 21.00 577,481 21.00 FY 2025-26 Proposed P/T 476,275 76,18Q,"" ,} ��t }�` - 552,455 Purchasingr Total , 20.00 20.00 21.00 FY 2024-25 Amended 21.00 560,210 110,840 �`�, t,!4, �{ - 671,050 FY 2023-24 Actual 398,869 gppp 504,506 FY 2026-27 Proposed $ 2,671,145$ „616 0 �} }}}!„- - $ 3,287,185 FY 2025-26 Proposed $ 2,555,282$ f` - $ 3,137,932 Total FY 2024-25 Amended $ 2,7i IJi 708 770 r,3�' - $ 3,504,000 FY 2023-24 Actual is z;59,194 $ 127,665 "'" - $ 3,166,846 Personnel The following chart gives a } breakdown of persnancial Services Department. Description Y 2023-24202 Actual 5 opted "FY 2024-25 Amended FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed increase (Decrease) City Treasurer- t }/T }}��v 4.00 } S;�' 4.00 4.00 4.00 - 4.00 } 4.00 4.00 4.00 4.00 - 4.00 - Finance F/T 13.00 13.00 13.00 14.00 1.00 14.00 �`�;. P/T - - - - tital 13.00 13.00 13.00 14.00 1.00 14.00 Purchasing F/T 3.00 3.00 3.00 3.00 - 3.00 - P/T - - - - - Total 3.00 3.00 3.00 3.00 - 3.00 - Total F/T 20.00 20.00 20.00 21.00 1.00 21.00 P/T Total 20.00 20.00 20.00 21.00 1.00 21.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 162 r I Significant Issues The Financial Services department continues to work hard to continue to document and refine processes related to the new Enterprise Resource Planning project with Oracle. The software went live on July 1, 2023 and has required significant resources and time to ensure the system is working as designed in all areas and that all reporting standards are maintained. Additionally, on October 13, 2024 the Human Capital Management (HCM), payroll, aspect of the project went live and has also required significant resources and effort to successfully implement and continue to ensure success of the new system. Finally, on January 1, 2025 the Enterprise Performance Management (Budget) was successfully implemented. While the implementations were successful it will be imperative that Financial Services continue to ensure that the system is being maximized and working properly while also continuing to improve procedures and ensuring all procedures are properly documented. As part of the implementation of Oracle HCM it was determined that it would be more effective to consolidate Payroll activities into the Finance Division. This budget moves one position from Personnel to Finance. Prior to Or���� there was shared t; responsibility during Payroll processing between Personnel and Finance. While there is still shal�`esponsl ,ty in the macro of Payroll and employee life cycle this transfer does a better job of ensuring that the critical elents of the a,rulties leading up to, during and after the week of pay day will be performed by one department. This allows for ie effeetiv'ross training ,*, and knowledge sharing, more efficiency as a result, and better application of resources 00 skills iat Another important issue the department will face in the coming budget will be he11,111411", to 'e recmnri 'ndations to council regarding citywide credit card fees. As the usage of credit cards for payingthe C,�eases t are financial impacts citywide from the increased usage and determining whether the City should Wfi amouh� its P press for implementation of y potential credit card fees. Performance Measures and Wo Finance Division Accounts Payable Transactions 2024-25 Estimated 10,9111 2026-27 Projected 10,6541 830 11,0001 1,000 11,000 Payroll Transactions 30 27,125 Number Blanket {GP ransactions 13,290 27,248 14,000 27,300 Negotiations / Solicitations Administered 126 27,400 General Accounts Receivables 135 1 13,1561 19,750,000 14,3911 30,000,000 14,8001 13,384,459 15,300 (Audit Renort Dated VIL 0 1 3/11/20251 12/15/251 12/15/20261 12/15/20271 6/17/251 --- Purchasing it ttl� tz. 2023-24 Workload Gators Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Number P.O. 1,011 830 1,000 1,000 Number Blankets )110 Issued 152 27 30 30 Number Blanket {GP ransactions 13,290 13,040 14,000 14,000 Negotiations / Solicitations Administered 126 130 130 135 Std. P.O. Transactions Value 48,765,425 19,750,000 30,000,000 30,000,000 Blanket P.O. Transactions Value 12,696,298 13,384,459 13,000,000 13,000,000 Value of Std. & Blanket PO.s 61,461,723 33,134,459 43,000,000 43,000,000 Value of GAL -Card Purchases 5,554,115 5,807,551 5,924,000 6,042,000 Total Value of Acquisitions 67,015,838 38,942,009 48,924,000 49,042,000 Revenue from Surplus and Scrap Sales, and On -Line Auctions 78,961 177,153 50,000 50,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 163 Treasurer Division Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected INVESTMENT METRICS - - - Investment Income 9,259,059 9,351,650 8,000,000 8,000,000 Investment Earnings Average Yield -FY 2.84% 2.98% 3.00% 3.00% Investment Purchases/Calls/Maturities 19 30 33 35 OPERATIONAL METRICS - - - - Cash Processed and Deposited 4,078,411 4,222,457 4,300,000 4,300,000 Number of Treasurer Checks Deposited 15,806 24,606,5 ,# 's 25,000 Number of Returned Items 233 1j 175 Number of Credit Card Transactions (excludes utility) 84,561 88,12 r1 << 92,50k #, 97,000 Number of Wires/ACHs Received 1,251 1,051 tr#,ti`` f 15 4 `, 1 2'» ;,}t„'00 1,250 Number of Wires/ACHs Processed (includes payroll) 2,12 1,100 The City's portfolio is structured so that safety is paramount and interes liquidity of capital. This allows the City to meet the legal and fide x 53630 for investment objectives of safety, liquidity, and yield.,hdIt” through consideration of credit ratings, interest yields, c sensitive representation of asset types. f»=xt Unmet Needs None identified. rtit � t4 {t tttt rt$l d ti t 7 are3�imized, while still maintaining the S oalifornia Government Code, Section plishes this by balancing the portfolio Ly dates, broker diversity, and equitable City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 164 CITY CLERK'S DEPARTMENT ORGANIZATION CHART Ci! of Redding Biennial Budget - Fisca|Ye 5 Ending June 30,20 26 and 2027 165 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 166 CITY CLERK'S DEPARTMENT The City Clerk's Department consists of the Office of the City Clerk, Records Management, and Reprographics. The department's goal is to provide a courteous, service-oriented team of professionals to serve the City Council, citizens, and city- wide inter -departmental staff. In addition, staff is ever mindful of the importance of maintaining compliance with city, state, and federal laws. The majority of the City Clerk's Department budget is allocated to personnel, as the department's functions are people -oriented rather than product -oriented. Staff builds trust with the Council, citizens, and staff by providing accurate information, fostering transparency through strong work ethic, dependability, responsibility, and adaptability, and by embracing technology to enhance efficiency. As the citizen's gateway to local government, the City Clerk's t is committed to ethically serving the needs of the residents of our community by providing equal access to open trt government, ensuring the integrity of the participatory process, bridging internal and external communicati. ' , athways, ail �t-nhancing the public's trust in local government by providing information regarding Council decisions, gity reeds, electio t and business licensing The primary duties of each division are listed below: Office of the City Clerk Ensures open and transparent access through a multitude of services inch minutes for the City Council, Redding Area Bus Authority, Housl4 miscellaneous boards and commissions; serves as the Elections Official, Fi'( Commission, and Compliance Officer for the Political Refor,�r Pu maintains accurate records of legislative history of the City Coil; ensd to City boards and commissions; confirms the accuracy of°dates to the contracts; maintains Public Works and Purchasing bids, pro"' s support administers the City's Business License program whiF�er=,..approxin Records Management Division Processes and maintains records in departments to ensure their records z repository which stores long-term re" hard copies of documents; operates off-site storage location for vital r compliance with the Callfo'ubl)� expedite processing amore ��ity �a1 Reprographics ut not hmt _ A,$! tt preparation of agendas and ni al Library Board, and other (icer fot e California Fair Political Practices ecorc�zet, Brown Act, and local statutes; with state law related to appointments mg Municipal Code; processes all City-wide City Council, City staff, and the public; and $900,000 in tax revenue for the General Fund. �ceordancc'; �,�#,.fhe City-wide Records Retention Schedule; provides support to pd f e legally required amount of time; maintains the City's Laserfiche s in a i( dal oat and complies with the state's requirements necessary to destroy Records � er fo`U"SLorage of City records, maintains the necessary contracts with an -ds in the lent of a disaster or emergency, processes public records requests in records A and develops forms and workflows through Laserfiche to simplify and t�grds Management is an Internal Service Fund. Provides efficlt��1 a Iter -departmental courier service to all City departments; ensures delivery of incoming and outgoing CilX11+�t3f Rec�xng mf provides high quality, cost-saving production copying, digital printing, scanning, and mail inserts; pro es grape designed printing for business cards, forms, brochures, flyers, etc.; and oversees the City-wide fleet of multifun6t a di l photocopy machines. Reprographics is an Internal Service Fund. gg t Description FY 2023-24 Actual FY 2024-25 Adapted FY 2024-25 Amended* FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase + (Decrease) City Clerk $ 966,099$ 1,217,630 $ 1,224,970$ 899,031 $ (325,939) $ 869,198$ (29,833) Records Management 499,844 448,640 541,850 521,029 (20,821) 445,176 (75,853) Reprographics 815,277 813,630 829,920 645,206 (184,714) 660,047 14,841 Total $ 2,281,2191$ 2,479,9001$ 2,596,7401$ 2,065,2661$ (531,474)1$ 1,974,4211$ (90,845) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 167 The following table displays how the Department's budget is broken down between the major expenditure groups. Description A/ tss JY 2024-25 ' FY 2024-25 Adapted Amended gg Materials, FY 2026-27 Increase Proposed (Decrease)" �4;�;Sy�llt{i7kt �' tt itkt Division J�yt (1.00) tts Supplies & Capital Debt {t4 tf7/tr J, The following table displays total ��€t1'��pr Personnel Services Outlay; Service Total 3.00 FY 2026-27 Proposed $ 653,728$ 215,470 - $ 869,198 FY 2025-26 Proposed - 617,671 281,360 2.00 - 899,031 F/T Reprographics P/T Total City Clerk 3.00 3.00 2.00 (1.00) 2.00 - 1.50 1.50 1.50 1.50 - FY 2024-25 Amended 4.50 927,670 297,300 (1.00) - 1,224,970 FY 2023-24 Actual 12.00 12.00 699,697 266,402 9.00 - 966,099 1.50 FY 2026-27 Proposed 13.50 308,206 136,970 - - 445,176 FY 2025-26 Proposed 381,549 139,480f r�' f7' 521,029 Records Management,` FY 2024-25 Amended 346,130 195,720 �jr# �`s� 541,850 FY 2023-24 Actual 367,079 132,765, ' ,� 499,844 FY 2026-27 Proposed 356,877 183,170 {120, 660,047 FY 2025-26 Proposed 348,446 176,76Q,, �t A� ��' t�;000 _ 645,206 Reprographics FY 2024-25 Amended 498,640 200,280) t�`.,., 000'`' - 829,920 FY 2023-24 Actual 572,331 �t�4,� ��{6b286 .. - 815,277 FY 2026-27 Proposed $ 1,318,811 $ 535 610 �, kfif `'�$ 120,000$ 1,974,421 FY 2025-26 Proposed $ 1,347,666$ {{ {t{ 0 $ 420,000 $ 2,065,266 Total„,, FY 2024-25 Amended $ 1,7� �' z 693 300 $�'�,}.' 131,000 - $ 2,596,740 FY 2023-24 Actual $ 1"09,107 $ ;# 48' *'' (6,286) - $ 2,281,219 Description A/ tss JY 2024-25 ' FY 2024-25 Adapted Amended gg increase (Decrease) FY 2026-27 Increase Proposed (Decrease)" �4;�;Sy�llt{i7kt �' tt itkt Personnel J�yt (1.00) tts City Clerk- �tal6.00 zs r; {t4 tf7/tr J, The following table displays total ��€t1'��pr �y�,City Clerk's Office, the Records Management Division and the Reprographics Division:1,; (1.00) 5.00 FIT Records IUlana nt P/T Total Description A/ Actual JY 2024-25 ' FY 2024-25 Adapted Amended FY 2025-26 Proposed increase (Decrease) FY 2026-27 Increase Proposed (Decrease)" 6.00 6.00 6.00 5.00 (1.00) 5.00 City Clerk- �tal6.00 6.00 6.00 5.00 (1.00) 5.00 FIT Records IUlana nt P/T Total 3.00 3.00 3.00 2.00 (1.00) 2.00 - - - - - 3.00 3.00 3.00 2.00 (1.00) 2.00 - F/T Reprographics P/T Total 3.00 3.00 3.00 2.00 (1.00) 2.00 - 1.50 1.50 1.50 1.50 - 1.50 - 4.50 4.50 4.50 3.50 (1.00) 3.50 - F/T Total P/T Totall 12.00 12.00 12.00 9.00 (3.00) 9.00 1.50 1.50 1.50 1.50 1.50 13.50 13.50 13.50 10.50 (3.00) 10.50 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 168 Significant The following significant issues for the Office of the City Clerk are as follows: (1) reduction of an Assistant City Clerk; (2) transitioning business licensing from the AS400 to a new system including implementation within the first year of this budget; and (3) transitioning the current city-wide meeting management software system from Granicus IQM2/Minutetraq to the Granicus OneMeeting meeting and agenda management solution including video streaming within the first year of this budget. The following significant issues for the Records Management division are as follows: (1) reduction of an Assistant City Clerk to oversee the Records division; and (2) digitizing microfilm and microfiche records in the next two years. The following significant issue for the Reprographics division is: (1) the loss of approximately 70,000 utility bills annually due to utilization of new software by the Redding Municipal Utilities that included outsourcing bill pro0,,,,#,n; and (2) reduction of one Reprographics Technician. An,� Performance ' • • • > dWorkload City Clerk's ant The following table displays some of the workload indicators for the Division: ire of the City Clerk's Workload Indicators 3- A al 2024-25 Estimated 2025-26 Projected 2026-27 Projected BusinessLicenses ;> s 9,072 9,000 9,150 9,300 Business License Revenue Proclamations, Ceremonial Certificates, esvluti & Orth es r'�'904,164 900,000 930,000 965,000 527 550 550 550 Bids 80 80 80 80 Contracts - (City, RABA, Housing) Mewl , en ended 772 800 800 800 Minutes of Meetings - City Council, R A, RHA, an LB 167 180 180 180 Community Room/Council Chambers servations 138 58 150 60 150 65 150 65 Special Event Processing, Public Hearings 17 20 20 20 EasementiDeeds ! 45 45 45 45 i wl �jrt sM s t> , I; ,=ii ri The followm"F displays some of the workload indicators for the past, present and projected future of the Records Management DAs : Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Public Records Requests r 264 348 375 400 Research' Projects 80 80 80 80 Electronic Files Imported into Laserfiche 6,075 6,075 3,000 3,000 Boxes Processed for Storage or Scanning 144 200 200 200 Boxes Destroyed (Records Have Reached Retention) 120 375 375 375 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 169 Reprographics Division The following table displays some of the workload indicators for the past, present and projected future of the Reprographics Division: Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Photocopies Reproduced 2,034,650 624,000 650,000 675,000 Mail Stops (745 per week)', 46,020 46,020 46,020 46,020 Inserted (60,000 to 65,000 per month) 778,813 60,000 60,000 60,000 Large Format Printing 633 650 00 750 61 l� ■ City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 170 t 2( s{},�t� ,kt�i Stitt ttt ��f t €S tt�t��, tt tit City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 170 CITY ATTORNEY ORGANIZATION CHART City Attorney Legal Assistant ,sistant City Attorney sistant Assistant City Attorney City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 171 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 172 CITY ATTORNEY The Office of the City Attorney advises the City Council and staff on all legal matters involving the City of Redding, including land use, personnel, contracts, real property transactions, environmental law, and elections. The City Attorney's Office protects the public interest in prudent fiscal management of public resources in the administration of claims and defense of litigation against the City. Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 increase7 Increase Actual Adopted Amended* Proposed (Decreasoe Propose (Decrease) City Attorney $ 685,344$ 832,540$ 840,020$ 933,468$ 93 4� 959,56, 26,099` Risk Liability & Insurances 6,888,584 10,714,620 8,301,500 7,715,349 x,(86,151) ` +if3 467` 751,818 Legal Services - - FY 2023-24 Actual �=y rs`,= 482,059 'r'"- { rs#tS3,`r - - Total $ 7,573,928$ 11,547,160 $ 9,141,520$ 8,648 817 (2/03) $426,734 $ 777,917 �207,629 7,507,720 - 7,715,349 Risk Liability & Insurance FY 205 Amended ,` 422,270 7,879,230 iifj 2 t al , Division I d t; TJ,. %%Ieri 4 iti�,i if The following table displays how the Department's budget is broken do4betnditure groups. :m § r# t pr 2 t#S 7 ! f t 7�4ti City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 173 %%Ieri s Capital Debt Pe nnel es Outlay Service Total FY 2026-27 Proposed plg,,x. , z 77$ Mr 3,890 - $ 959,567 FY 2025-26 Proposed y4 t� �� 78� t a�',,t{'r 153,110 - 933,468 City Attorney FY 2024-25 Amen ��a`k 655,880 184,140 - 840,020 FY 2023-24 Actual �=y rs`,= 482,059 203,286 - 685,344 FY 2026 212,737 8,254,430 - 8,467,167 FY 2026 Proposed ���ij'r, �207,629 7,507,720 - 7,715,349 Risk Liability & Insurance FY 205 Amended ,` 422,270 7,879,230 - 8,301,500 t }4. X23 �xtual a �, 475,812 6,412,772 - 6,888,584 FY 26-27 P�ed $ 1,018,414$ 8,408,320 - $ 9,426,734 FF� IrR osed $ 987,987$ 7,660,830 - $ 8,648,817 Total FY 2024-25 Amended $ 1,078,150$ 8,063,370 - $ 9,141,520 .2023-24 Actual $ 957,871 $ 6,616,057 -1$ 7,573,928 § r# t pr 2 t#S 7 ! f t 7�4ti City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 173 Personnel Description FY 2023-24 Actual FY 2024.25 Adopted FY 2024-25 Amended FY 202526 Increase FY 2826-27 Increase Proposed (Decrease) Proposed (Decrease) ' City Attorney F/T 5.00 5.00 5.00 5.00 - 5.00 P/T - - - - - - - Total 5.00 5.00 5.00 5.00 - 5.00 Risk Liability & Insurance F/T - - - 1.00 1.- 1.00 - P/T Total - 5.00 5.00 5.00 1.00 1 - 6.00 1 ( s Total F/T P/T Total 5.00 5.00 5.00 t � tf,rt 1.00 ,f „e 6.00 f trft yt `s E }j Y f Ott y}31. yrYt, is#�t4 j tyl ti lrfrs 4t t�,f Significant Issues 'i r tit rsr' t. t t x ft t: 7f tf 'rl fft a s Yl Current significant issues for the City Attorney's Office include „r to the nsk hay landscape, implementation of new risk management and contract -routing software, developing to or enordinances in light of discontinuation of the contract with the District Attorneys' office, and assistmu,`,",,AEU with ai `t iticipated increase in high complexity, long-term contracts that will be negotiated in the next two (2) years Insurance Costs For budgetary purposes, the most significant of �}e iss likely the current increase, volatility, and uncertainty regarding insurance costs and actuarially -required rgt�ention t};5,{rrently, the City Attorney's Office and the Risk -Liability unit are adjusting budgets, expectations, and strf�#djus rent insurance landscape, but projections beyond the next fiscal year are unusually difficult. Currently mases are stt3,tantl but the short-term trend appears unsustainable. a The property insurance program co)'ng most Clt,uildings has seen a twelve percent (12%) increase in annual premiums, driven largely by e i* m Cia as well as other natural disasters than have adversely impacted the national market. Uncle i`ers hob mdiM "I they lack adequate models to project loss rates in the current environment, which makes it diffico deter�tie,how much these changes will be a short-term correction or a long-term trend. While wildfires ,lrivefroperty insurance premiums up by twelve percent (12%) this year, the City has also seen liability premiums inse bfenty"kae percent (29%). This increase appears to be in line with the experiences of other municipal liability p s m Cah i nia. I Wases appear to be driven by a variety of factors, including the rise in "nuclear" verdicts, inereasinglyf'ted psychological tactics by plaintiffs' firms, and significant changes in caselaw and legislation. Redding has been some'y j` insulated from this trend in its own lawsuits, due in part to local jury pool, but the statewide trend still impacts Reium rates and requires an adjustment in litigation and risk management strategies. Unfortunately, this year's increases appear to be part of a larger trend. Prior increases to the liability and property premiums have been 34% in 2024, 13% in 2023 and 26% in 2022. This would tend to suggest an exponential rate of growth in excess of inflation. Such a growth pattern is inherently unsustainable, but we currently lack any indication as to what, if anything, will alter current trends. Legislation would likely to be necessary to address liability premiums, but current trends do not suggest that such aby such relief will be forthcoming. Other Issues Although less directly relevant to the budget, the City Attorney's office is also in the process of transition to new software for contract routing and tracking third -party insurance, working with REU to address an anticipated need for enhanced legal support for several large contracts, and working with RPD on enforcement issues regarding the municipal code. These discrete projects are in addition to the City's regular legal duties, and are expected to yield long-term benefits to the City once implemented. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 174 Performance Measures and Workload Indicators The City Attorney's Office supports the City Council and the City organization with legal advice, litigation services in defense of the City, risk management services, enforcement of the municipal code, and transactional egal services. In addition, the City Attorney's Office has been responsible for, participated in, or provided review in the following areas: Risk Management -Liability Since May 2010, the City Attorney's Office has had responsibility for the Risk Management Liability Claims Division, and now oversees the Risk Manager -Liability Claims and supervises the Personnel Analyst assigned toWM ement. The City ,� t Attorney's Office regularly communicates with the City's third -party claims administrator (Q� rge Hill, c.) to provide guidance regarding a number of areas which helps to facilitate prompt resolution of claims mad Inst the Cit is estimated that the number of claims administered, by either approval or denial, in each fiscal years Urmg� budget cele is 120 per Itr kstla �s e year. The mission of Risk - Liability is to identify and measure exposures to loss, pf�ote safet to �kucc the City's exposure to liability and lawsuits. The City Attorney's Office is responsible for proe�ent o surari71�t`edge against risk due to liability occasioned by City operations and loss to City facilities and improvnts .. INS Real Property Issues The City Attorney's Office provides direct support to Departments for roN. p infers. Phis includes purchase and sale agreements, easements and licenses, deeds, leases, abandonment procetfigs, escv instructions, option agreements, development agreements, loan transaction documents and rel ndece aofionsultations. This past budget cycle, notable projects in this category included the drafting review ��`egal the Redding Rodeo Grounds, sales of property at the Stillwater Business Park, and termination oftr lease with League Dreams for the Redding Sports Park. Contracts, Ordinances and Resolutions Another core function of the City Attorney's ( enters into (over 700 annually). It is expected during the next budget cycle. A Ordinances & Resolutions The City Attorney's Office ani, ordinances, and resolutiop, , of the burden to unde �I e the regularly reviews the ding,;, Litigation very and is in 4sting in the drafting and reviewing of the many contracts the City Ia of City Attorney's Office involvement will continue to be active �.eti Vrole in assisting other departments with the preparation of staff reports, ' ice actively sponsors ordinances in order to relieve its departmental clients work to present ordinances to the City Council. The City Attorney's Office to correct errors, omissions, discrepancies, and inconsistencies. Appearances The City At�rfney,11 ffice has 1'ead responsibility for a variety of litigation cases from inception through trial. This includes representing is in matters such as real estate litigation, construction litigation, contract dispute litigation, eminent domain litigation, Pitche`ssotions (motions for discovery of police officer personnel files), petitions for determination of return of firearms, motions tYppress production of police department incident reports, trials resulting from Redding Municipal Code violations including animal control matters, and appeals of parking citations. Personal injury and constitutional tort (i.e., excessive force) cases are usually referred to outside counsel but supervised, monitored, and assisted by the City Attorney's Office. Support to Administrative Hearings Board The City Attorney's Office supports the Administrative Hearing Board. The City Attorney directly provides legal support to the Board. The Assistant City Attorney provides legal support to Code Enforcement and Animal Regulation. Code Enforcement cases have risen. An estimate of the number of hearings heard by the Administrative Hearing Board is six (6) per month. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 175 Public Records Act Support The City Attorney's Office provides general legal support to all departments. Such support includes assisting the various departments with requests for public records. While many requests are routine in nature, some requests seek sensitive information and can vary with changes in policy and law. Recent changes in the law now mandate that information from peace office personnel files be made publicly available. The City Attorney's Office ensures compliance and administers this law (SB 421) in conjunction with the Redding Police Department. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 176 NOWDEPARTMENTAI The Non -Departmental budget maintains several budgets that cannot be uniquely attributed to departments. These budgets fund programs that can be broadly categorized as community support and organization investment. The programs are designed to benefit all of the City's stakeholders, both within and outside of the organization. The budget includes funding for the following: Animal Regulation, General Fund Debt Service, General Fund Capital Projects, and community special events. Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase 7 Increase FY 2026-27 Propos6�4 ,{t" Actual Adopted Amended* Proposed (Decreas Propose (Decrease) Animal Regulation $ 1,017,395$ 1,008,860$ 1,008,860$ 1,052,340$ „434`,, 1,052,52() t 180 General Fund Debt Service 2,123,872 1,965,700 1,965,700 1,970,890 5,190 �`,( 323 (647,100) General Fund Capital Project 1,036,319 20,000 217,100 20 000',L(197 'A", S = �XVO,501 £;000 0 s Y 2026-27 Proposed 20,000 - 20,000 Non -Departmental 2,712,585 1,405,730 2,421,220 1,285, 830) ,}��t,307,540 22,150 General City Projects 12,294 1,000 1,000,4t't 4 00Qr,£ � - Total $ 6,902,4661$ 4,401,2901$ 5,613,880 $ s�t4,328 6z 428) $ 3,703,850$ (624,770) FY 2024-25 Amended - 1,000 - - 1,000 FY 2023-24 Actual - 1,610 4 {� t �Wtt ti1RZ1 t tt4 The following table displays how the Department's budget is jobiken d6ftbet a' � `'major expenditure groups. Division Mat Is, S les & sonn ervlces Capital Outlay; Debt Service Total Animal Regulation FY 2026-27 Propos6�4 ,{t" 16,210 $ 1,036,310 - $ 1,052,520 FY 2025 26 Primed 16,030 1,036,310 ' - 1,052,340 FY 2024 Amend' `,, 23,490 985,370 1,008,860 FY 2024 Actual '(a 52,328 965,067 - 1,017,395 General Fund Debt Sear' FY 202` Proposed t4:�'` 5,800 1,317,990 1,323,790 5 5,800 1,965,090 1,970,890 FY 24-25 Amended 8,500 1,957,200 1,965,700 `dual 5,573 2,118,300 2,123,872 General FCapita jects Y 2026-27 Proposed 20,000 - 20,000 1 '{ 25-26 Proposed 20,000 FY 2024-25 Amended 20,000 - 197,100 20,000 217,100 FY 2023-24 Actual - 400 1,035,919 - 1,036,319 Non -Departmental FY 2026-27 Proposed 433,020 874,520 - - 1,307,540 FY 2025-26 Proposed 432,660 852,730 - - 1,285,390 FY 2024-25 Amended 417,580 1,005,220 998,420 2,421,220 FY 2023-24 Actual 26,335 1,145,127 1,426,715 114,408 2,712,585 General City Projects FY 2024-25 Amended - 1,000 - - 1,000 FY 2023-24 Actual - 1,610 10,684 - 12,294 Total FY 2026-27 Proposed $ 449,230$ 1,936,630 - $ 1,317,990$ 3,703,850 FY 2025-26 Proposed $ 448,690$ 1,914,840 -1$ 1,965,0901$ 4,328,620 FY 2024-25 Amended $ 441,0701$ 2,020,090$ 1,195,5201$ 1,957,200 $ 5,613,880 FY 2023-24 Actual $ 78,6621$ 2,117,776$ 2,47313191$ 2,232,708 $ 6,902,466 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 177 Significant There are no significant issues. Community•' Each year through the budget process, the City Council authorizes staff to expend time and resources to assist in certain community special events. Listed in the following table are the supported events and the amount of s�t�pport included in the adopted budget. Rk r,,=, , Event FY 2025-26 FY 2026-27 Christmas Parade $ 17,410 $ 17,410 Kool April ices 41,090 41,090 Rodeo 32,450 32,450 Rodeo Parade 17,450 17,450 4th of July 55,640 55,640 Big Bike Weekend 3,350 3,350 Total $ 167,390 $ 167,390 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 178 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 179 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 180 HOUSING AND The Housing and Community Development (HCD) budget receives revenue through federal, state, and local resources. Federal funding is received from the U.S. Department of Housing and Urban Development (HUD). The City of Redding is a HUD entitlement community and receives direct grant allocations from the Community Development Block Grant (CDBG) program and Home Investment Partnerships (HOME) program. The City also receives a varying amount of program income revenue generated from its CDBG and HOME loan portfolios. State revenue includes funding through various programs administered by the California Community Development (HCD), the Business, Consumer Services and Housing Agency Services. The 2019 CalHome Program (CalHome) provides grant funding to income-eligibll occupied rehabilitation projects. The Permanent Local Housing Allocation (PLHA) entitlement jurisdictions for housing -related projects and programs that assist in ad si41111,g community. The Disaster Recovery — Infrastructure Program, (DR -INFRA) will a( it provides funding for infrastructure costs associated for a single-family income Development (DR-WRK) program is intended to help local economies d},nd f0 Planning (MIT), and Public Services (PPS) assists local jurisdictions with ti relate to support risk reduction from wildfire or other hazards. Additionally, the Housing Division may be awarded pass 1 Communities (AHSC) Grant and the Infill Infrastructure Gr. community. And lastly, although not considered a grant, the payments to aid local communities to assist managed care f housing resources to reduce or prevent homelessness , q �( its CalHome revolving loan fund to assist income "J" Housing and of Healthcare is and owner - is a tt?, , year) tnuta grant to t) unrri�sing needs in our future Qttt-tz Hill project that devel iment. The Workforce r frq�disasters; the Mitigation g and public services needs funds such,,,gs'�he Affordable Housing Sustainable r) t affordable housing developers in the s Incentive Program (HHIP) provides incentive of s or at risk -of -homeless members connect with Zing amounts of program income generated from Local resources include the Low- and Moder ate",i' 1� omausing Asset Fund (LMIHAF), the Affordable Housing Loan Fund (AHLF) and reoccurring loan repayment rpy nue � each of the grants that supports the development and rehabilitation of affordable housing projects, and homtion programs. The LMIHAF is the result of the City's election to serve as the Successor Housing Agety (SHA) t ie't1 er Redding Redevelopment Agency after its dissolution in 2012. Proceeds from the LMIHAF are ut� to meet hong production goals and to comply with administrative obligations as prescribed in California Health ana" fety Code f,SC) Section 34176.1. Accordingly, the Housing Division may expend $200,000 annually for the `, � sus o`x�omtor��'nd preserving the long-term housing related affordability restrictions or do,covenants entered into the 'Redevelopment Agency or the SHA. Any additional funds utilized for development or fundi'"ofpro s' must meet certain income proportionality requirements under the HSC. Grant revenue from all sources fund eftpr needs, administration, and program delivery without the injection of General Fund proceeds. All s ived have stipulations for each grant that limit the amount of administration funds or program delivery func},tlat ar,jvailal,,for program operations. Description FY 2023-24 Actual FY 2024-25 Adapted FY 2024-25 Amended* FY 2025-26 Proposed Increase (Decrease) FY 2026-27 proposed Increase (Decrease) CDBG $ 834,907$ 814,110$ 1,076,840$ 1,030,541 $ (46,299) $ 703,865$ (326,676) HOME 1,333,536 1,223,910 1,225,030 576,836 (648,194) 560,162 (16,674) LMIHAF 175,004 189,300 402,680 167,770 (234,910) 166,558 (1,213) State/Local 21,020,509 1,779,960 16,623,710 4,499,130 (12,124,580) 1,000,500 (3,498,630) Total $ 23,363,9561$ 4,007,2801$ 19,328,2601$ 6,274,2781$ (13,053,982)1$ 2,431,0851$ (3,843,193) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 181 The following table displays how the department's budget is broken down between the major expenditure groups. The Housing Division equivalent employees l new position to assist income revenues are r gyred betty #`n HCD and the Redding Housing Authority and include 19.5 full-time 2 26 '2026-27. During the last biennial budget, the Housing Division added one s. Staffing levels will continue to be evaluated as actual grant and program the 2025-26 and 2026-27 fiscal years. In late 2024 2$toros�ti�xbecame vacant and in the beginning of 2025-26 budget year, the Housing Division anticipates two retireme,Iyob {"Of t��three��nt positions beginning the 2025-26 budget year, two will be filled with one being left vacant until actuaJh7{ udget tiers can�be obtained from HUD. During the 2026-27 budget year, it is also anticipated that two employees "`)W1 110 tire, it is unknown whether these positions will be filled. The following tabs plays the Housing Division's staffing for full-time and part-time employees. Description FY 2023-24 Actual Materials, FY 2024-25 Amended FY 2025-26 Proposed Increase (Decrease) Division Housing Division FIT Supplies & Capital Debt 19.00 - 19.00 Personnel Services Outlay; Service Total Total FY 2026-27 Proposed $ 299,982$ 159,383$ 48,370$ 196,130$ 703,865 FY 2025-26 Proposed 274,297 155,164 466,180 134,900 1,030,541 PIT CDBG FY 2024-25 Amended 273,770 132,900 668,170 2,000 1,076,840 0.02 FY 2023-24 Actual 169,809 121,491 543,607 - 834,907 FY 2026-27 Proposed 36,420 72,092 451,650 - 560,162 FY 2025-26 Proposed 38,200 70,716 467,920,4r>`'' {' �r,t,��; - 576,836 HOME FY 2024-25 Amended 104,480 58,730 1,061 ,0,0 , 3x, 1,225,030 FY 2023-24 Actual 80,640 54,120 1,JQ8,77 ��4,F,r t' 1,333,536 FY 2026-27 Proposed 79,480 87,078i F F. tll> 166,558 FY 2025-26 Proposed 82,730 85,04 Ufa="� - 167,770 LMIHAF FY 2024-25 Amended 98,410 76,790 ""W NEW r, ' 480 - 402,680 FY 2023-24 Actual 100,760r�4,j;�fl,00Qtt - 175,004 FY 2026-27 Proposed'dip' : }�1 OOCI<� - 1,000,500 FY 2025-26 Proposed, ,yf,�`�`-499,130 - 4,499,130 State/Local FY 2024-25 Amended` `566 680 57,030 16,623,710 FY 2023-24 Actual' ,3 4 ,. 43a. �; 1' 20,859,619 160,877 21,020,509 FY 2026-27 Proposed $4��15,882 $ '8,553 $ 1,500,520$ 196,130$ 2,431,085 FY 2025-26 Proposed �tti , ia227 $10,921 $ 5,433,230$ 134,900$ 6,274,278 Total FY 2024-25 Amend e ,.. , f $` „ 47�,�''_°'" 268,420 $ 18,524,150 $ 59,030$ 19,328,260 FY 2023-24 Actual{t=".z 351,2101$ 239,8671$ 22,612,002 $ 160,877$ 23,363,956 The Housing Division equivalent employees l new position to assist income revenues are r gyred betty #`n HCD and the Redding Housing Authority and include 19.5 full-time 2 26 '2026-27. During the last biennial budget, the Housing Division added one s. Staffing levels will continue to be evaluated as actual grant and program the 2025-26 and 2026-27 fiscal years. In late 2024 2$toros�ti�xbecame vacant and in the beginning of 2025-26 budget year, the Housing Division anticipates two retireme,Iyob {"Of t��three��nt positions beginning the 2025-26 budget year, two will be filled with one being left vacant until actuaJh7{ udget tiers can�be obtained from HUD. During the 2026-27 budget year, it is also anticipated that two employees "`)W1 110 tire, it is unknown whether these positions will be filled. The following tabs plays the Housing Division's staffing for full-time and part-time employees. Description FY 2023-24 Actual FY 2024-25 Adopted FY 2024-25 Amended FY 2025-26 Proposed Increase (Decrease) FY 2026-27 increase Proposed (Decrease) Housing Division FIT 19.00 18.00 19.00 19.00 - 19.00 P/T 0.48 0.48 0.48 0.50 0.02 0.50 Total 19.48 18.48 19.48 19.50 0.02 19.50 - Total F/T 19.00 18.00 19.00 19.00 19.00 PIT 0.48 0.48 0.48 0.50 0.02 0.50 Total 19.48 18.48 19.48 19.50 0.02 19.50 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 182 Capital Outlay Capital expenditures for CDBG and HOME include projects and programs that are dependent on the amount of entitlement funds awarded annually from HUD and program income received from its HOME and CDBG loan portfolio. Projected amounts available for activities within HOME and CDBG are based on a modest decrease in revenue of 2.5% both FY 2025-26 and FY 2026-27. The capital outlay budgets associated with the federal grants include long-term planning, the Continuum of Care Coordinator contract, project -related expenditures and the procurement of new project management and loan servicing software. Included in the LMIHAF capital outlay request for FY 2025-26 and FY 2026-27, based on revenue derived from a reasonable projection of loan repayment receivables and prior year fund balances, real property maintenance, r9od4b, {es, loan portfolio management, rental project long -teen affordability monitoring, general project administration a t{the proe' ent of project management and loan servicing software. { } { State and local capital expenditures also vary from year-to-year based on grant alloeat},o kand revs g to b }fund revenues. Expenditures in this category include eligible affordable housing programs funded th o the u� lHomd ' , and DR -MHP grants, capital expenditures that include prior -year revenues committed to developtiYprolj, interest p`yment costs related to loans from the General Fund and strategic planning activities approved or anticip Cir comp��bn during FY 2025-26 and FY 2026-27.7{`",� Significant As with any grant funded division, the possibility eY,f�t ft"(1ft,e grantv{{enue will be decreased or eliminated. However, federal, state and local funding sources are likely }� dither ing funding levels or decrease slightly over the next budget cycle given the general uncertainty of�eeonot�{sand the federal and state budgets. Estimates provided within this budget are conservative, either projecting no incly small increases in revenue. tf}�#'lit , { y The grant sources associated with Ili operait h�{,she amount of grant funds that may be utilized for administrative expenses, capping available funds percentage"µthekard allocation: CDBG 20 percent; HOME 10 percent; PLHA five percent, and the LMIHAF allows al ecified do11a amount per year. In addition, CDBG, HOME, PLHA, DR -INFRA, DR - MIT PPS, DR-WRK allowpact/a�lty dehve�s'costs to support personnel costs associated with the project. The HHIP provides for administrati15al incentive payments received. RR�t, In addition to the s1gfit�ant i�t�,bove, grant funds such as DR -INFRA, DR -MIT PPS, DR-WRK may require the Housing Division "g," ronl' � ai for approved projects while awaiting reimbursement from the federal or state entity providing the grant pro {,"eve ;1101ae Housing Division does not have funds needed to do this from its own assets. Therefore, the Housing D 99 on mai deed tdli ,row short-term funds from either the General Fund or enterprise funding sources to cover project ex0"".es u�, Yeimbursehient is received from each grant program. The cost of interest should be allocated to each project as paR'sts along with administrative impact fees not covered by existing administrative or project delivery costs. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 183 Performance ` • •Measures• andWorkloadIndicators Workload Indicators 2023-24 Actual 2824-25 Estimated 2025-26 Projected 2026-27 Projected Homeowner Emergency Repair Program 5 0 3 3 Homeowner Minor Home Repair for Seniors 85 30 60 60 Homeowner Mortgage Assistance Loans Funded 1 0 5 5 Homeowner Units Rehabilitated 0 0 2 2 Homeowner Units Created 0 Dat 3 2 Loan Servicing Payoffs/Subordinations 6 $ `}, f, 15 Rental Developments TaxCredit Applications Reviewed 1 F 1 Total Rental Units Funding Leveraged for Construction 151 £`rr 59 1 0 Total Rental Units Considered Affordable (from above) 150 '{} ' r ` { x ,, ,4�� � 61 0 Rental Units Rehabilitated including ERP 2` r3;-� 0.y 2 2 Public Service Projects Funded �yt''��,, ¢ttf 4 , 5 5 Public Infrastructure/Facilities Projects Funded 3 2 2 Economic Development Projects ' � �y s �r- ��, f " 1 1 1 Unmet Needs The Housing Division has grown considerably current budget due to increased workloa�c r, need to seek more office space to accinodai � yur�Y V lfx17J z r"N t �r ft few years from 14 FTE's budgeted in FY22-23 to 19.5 FTE's in the grant revenue. Should this trend continue, the Housing Division may Anal employees. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 184 AIRPORT ORGANIZATION CHART WESELSOM Assistant Airports Manager it (Operations) M"(0 Operations Supervisor Ops I I Ops 11 I I Ops City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 185 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 186 Within the City Manager's Office under Economic Development, the Airports Division oversees operation and maintenance of the City of Redding's (City) two Airports- Redding Regional Airport (RDD) and Benton Field (085). RDD is a non -hub primary commercial service airport with scheduled passenger service, and Benton Field is a general aviation airport. The City is responsible for safety and security at the airports and compliance with the Federal Aviation Regulations Part 139, 49 CFR Part 1542, State Aeronautics Act, California Code of Regulations (CCR), Title 21, Sections 3525-3560, and federal grant assurances. The Redding Regional Airport and Benton Field are primarily funded by revenues generated from aviation, mostly in the form of leases, rents, and fees collected from users of City -owned aviation facilities. These 1, 10 sources generally cover the basic operating requirements of both airports, however, because the City provides ron� the cj Airport Rescue and Fire Fighting services at RDD as a public safety measure, the General Fund assists the ��ort in subs�ing the ARFF costs incurred. � Capital improvement projects on the City's airports are funded by a combinationq'rant f��ng source; including Federal Aviation Administration (FAA) Airport Improvement Program (AIP) grants FAA An frastrug re Grants (AIG), State of California Division of Aeronautics grants and loans, Redding Airport's r ChaW,trFC) program and local match from the Airports Enterprise fund. The information the Airports Dion provided ity's Capital Improvement Plan includes approximately $34,227,765.64 of investment in the FY26�d FIat'ount $2,077,527.24 would be City -funded either as whole projects or matching funds for federal and s�� ital grs. The remaining $31,598,591.99 would be funded either by federal and state capital grants, or by Pix Facility Chals (PFCs) at RDD which are user fees which require prior authorization from the FAA to collect anc(j ,, ust be iii on eets for which they were authorized to collect. FAA funded projects for RDD are not included in th'udget becadthe City typically appropriates the grant revenue to fund the project costs at the time the grant is awarded Fe,"," ally and Stati��funded projects in the CIP should be considered anticipated until funded by the grantor agency. In ccar t, funded gi`ital projects are reflected in the current budget prop q proposal, however, these requests were limited b �c)�„��� hi the upcoming fiscal cycle and only include: 1) >iy` i }�}z�ur, utilizing internal financing with the City to fun pas passenger terminal parking improvement project and 2) $25,000 for necessary replacement of end -of -life accesol gpment in the passenger terminal. In addition to commercial air servrcebb4 D hosts` 'rmt6f*ncy aerial attack firefighting facility operated by the United States 442 Forest Service supporting Departm�t of Des equipped with Modular Airborne Firefighting Systems as well as supporting CalFIRE firefighting res4ces When �Eivated, these wildfire -attack operations are critical to the public safety of the region. Additionally, RstFire u�tion #7 (a facility constructed with. AIP funding) which provides airport rescue and firefighting 1 `5.' F) ices' ' � ���uirside users and which is dually used for community structural firefighting. There are numerous c mercia � INN? es lessees, and tenants for various business and personal activities on the field which are managed directly bpo'ta I't'} :=`trs{fr,z.”' The Airpo� Divisioiitiated "irport Master Plan (AMP) for RDD in early 2023 which guides the development of future airport fact oyW'a 20 -year period and is anticipated for completion in coming months. The AMP identifies current and future aeronaui demands including air service, aircraft operations, general aviation and other commercial services and developments. Iri �`Y�tion to facilitating airport -user driven demand at RDD, the AMP will influence the priorities and direction of the Airport Capitd�'mprovement Plan (ACIP). The current ACIP includes a number of key projects for the short-term (five years), mid-term (5-10 years), and long-term (10-20 years). Benton Field is a general aviation airport which hosts a City -owned Fixed Base Operator (FBO) facility which is leased to a private operator who provides services to based and transient members of our aviation community. In addition, rental tie -down, sunshade, and hangar spaces are available to aircraft owners on a month-to-month basis. The current FBO offers full-service operations including fueling, maintenance, and flight training with a restaurant for users and the local public to enjoy City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 187 Description FY 2023-24 Actual ' FY 2024-25 Adopted FY 2024-25 Amended* i FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease) Redding Regional Airport' $ 4,697,671 $ 21,982,420 $ 6,429,000$ 4,815,959 $ (1,613,041) $ 3,391,560 $ (1,424,399) Benton Airport 241,473 219,840 227,290 200,820 (26,470) 208,290 7,470 Total $ 4,939,1441$ 22,202,2601$ 6,656,2901$ 5,016,7791$ (1,639,511) $ 3,599,850 $ (1,416,929) The following table displays how the Department's budget is broken down between the major expenditure groups. a� tttt Personnel '}�tY ,Wk tJ ,6 }t t lftt" The Airports Division has,011,11,111,11f, 13 sting of 1.1 full-time (six administrative with four operations and maintenance and one janitorial) anrt}wo (2) rt time employees (one account clerk and one janitorial). Due to budget constraints the Airports Division isprmg,�� ' ition vacant in FY26 pending a planned retirement in one position anticipated by „ November 2025. T h dty� nt posifM would be filled again in FY27 based on current projections. y J ,t4�} tilt} I t7§ t�itl ttia tfi t}3 v0, }t{s Description FY 2023-24 FY 2024-25 'FY 2024-25 Actual Adopted Amended FY 2025-26 Proposed Materials, FY 2026-27 Increase Proposed (Decrease), Redding Regional Airport F/T 11.00 11.00 11.00 Division - 11.00 Supplies & Capital Debt 1.00 - Total 12.00 12.00 12.00 12.00 Personnel Services Outlay Service Total - FY 2026-27 Proposed $ 1,625,360$ 1,766,200 {, r ,j r 3,391,560 - FY 2025-26 Proposed 1,592,059 1,698 900 r jet 1 525,Q z�}t �s' 4,815,959 Redding Regional Airport FY 2024-25 Amended 1,520,650 1,625,30d 3 2, 1150 - 6,429,000 FY 2023-24 Actual 1,479,687 1 7+�t40,879 50,098 4,697,671 ,rt„tiy�' FY 2026-27 Proposed,j, 165,990 ,,. . a� 42,300 208,290 FY 2025-26 Proposed f��,F15 NNE } �'� 42,300 200,820 Menton Airport FY 2024-25 Amended 25 QQIi „',a:,, ��2,530 57,450 42,310 227,290 FY 2023-24 Actual „;262 $ y,, �111,0,9�s� ? 70,223 42,291 241,473 FY 2026-27 Proposed $ 125,360 $ 1,�2,190 - $ 42,300$ 3,599,850 FY 2025-26 Proposed $ 1��92 059$ 1'{57,420 $ 1,525,000$ 42,300$ 5,016,779 Total FY 2024-25 Amended �`a} ��ix� t3��1,5ST 1 727,830 $ 3,340,500$ 42,310$ 6,656,290 �,r �,'"s FY 2023-24Actua(�10 $ ,��f�i,496,949 $ 1,838,705$ 1,511,102$ 92,389$ 4,939,144 a� tttt Personnel '}�tY ,Wk tJ ,6 }t t lftt" The Airports Division has,011,11,111,11f, 13 sting of 1.1 full-time (six administrative with four operations and maintenance and one janitorial) anrt}wo (2) rt time employees (one account clerk and one janitorial). Due to budget constraints the Airports Division isprmg,�� ' ition vacant in FY26 pending a planned retirement in one position anticipated by „ November 2025. T h dty� nt posifM would be filled again in FY27 based on current projections. y J ,t4�} tilt} I t7§ t�itl ttia tfi t}3 v0, }t{s Description FY 2023-24 FY 2024-25 'FY 2024-25 Actual Adopted Amended FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Increase Proposed (Decrease), Redding Regional Airport F/T 11.00 11.00 11.00 11.00 - 11.00 P/T 1.00 1.00 1.00 1.00 - 1.00 - Total 12.00 12.00 12.00 12.00 - 12.00 Benton Airport F/T - - - - P/T - - Total - - - - - - Total F/T 11.00 11.00 11.00 11.00 11.00 P/T 1.00 1.00 1.00 1.00 1.00 Total 12.00 12.00 12.00 12.00 12.00 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 188 Significant In general, Airport Division revenues consist of a backbone of fixed income sourced from ground and facilities leases and more variable income sources such as user fees. Revenues from airport user fees tend to have a close relationship to either passenger enplanements or the count of airport operations at a given airport. Following several years of steady rates despite year -over - year increases is an indicator of user activity, the Airports Division determined that gradual rate increases will be necessary to support the maintenance and operations of local aviation facilities. Alongside rate increase, we believe that the addition of air service between RDD and Denver International Airport will enhance revenues by increasing revenue generating activity at the airport (passenger parking, car rentals, concessions). Additionally, new automation opportunities for airports in the area of aircraft tracking, identification, and billing could help increase transient aircraft user fees by approximately 35% from current estimates if implemented for the upcoming biennial budget cycle. Estimated revenues from rents 4n& es are projected to grow on average, annually, 3.77% and, likewise, revenues from user fees and concessions by res are closely aligned with the estimates from the previous ten-year plan and were, on average, exceeded by, revenueformance. On the other hand, the Airports Division anticipates that operating expenses will con �,ti� to increas" Irposes of the ten-year plan the Airports Division has estimated cost escalation, annually, to be 4afnd 2.891%, howevthe fiscal period in this biennial budget directly attributable expense increases have pushed beyond thas#I lncre in operating expenses in the upcoming budget cycle are driven more by the rising prices of existingpp� an ices us�'1y the airport rather than ate F �� representing an expansion of the scope of work to be done. The Airports �i'sioti is hea�t�elf on outside consultants for FAA program needs that are often statutory and regulatory requirements order ,"p{��ta1�s�e airport operating certificate ���� r ire , and eligibility for capital grant funding. In addition, the cost of mainteni? i 4,10 ials wd supplies continues to fluctuate — mostly rising — based on the supply and demand and other econo�gctors.urtherm , as industrial facilities, airports are typically subject to requirements of other regulatory bodley�hici`t�osejperating requirements regardless of I, tG availability of funds. One notable example is the Central at Regional ter Control Board with which the airport has a voluntary cost recovery program for site monitormg'�ize to potentl;=3PFAS contamination resulting from the use of aviation firefighting foams at RDD. Between the fluctu ting �ts of regulate compliance and increasing backlog of deferred x maintenance levels of botrhv airports, due to budgetary co f tlth '� rati a, dget continues to rise in order to maintain near- current 2021, the City entered into a volunt ,p Piti�#m (C-8825) with the State Water Resources Control Board for site - monitoring related to potential PFAS"Ontamma ib duc ( r,�he use of aviation firefighting foams. Under the voluntary cleanup program, the SWRCB provides an �nual scope d �'�vork and cost estimate which must be paid by the City at actual cost to reimburse the SWRCB for its site r� nitoring acts#_, ies. Under this agreement, the City may also be required to undertake certain site -monitoring activ� t its �p expens '� As a measure to help control overall costs of the site -monitoring program the City engages a quahf eontant td���Yh the City responsibilities limiting exposure to further findings and review by SWRCB. Nonethel� , the eo,�fecovery program is developing into a significant issue for the Airports Division because of the unpredictable nate 0, th "" s and cost estimates provided by SWRCB from year-to-year. The most recent cost estimate clearlynstt tie concern as it jumped from $18,400 to an FY 26 estimate of between $90,000 and $180,000 for reimburse "'0t�t stagy psts and not the City's own site monitoring responsibilities. Due to budget constraints, for FY 26, staff is,0�jecti watetf�lanitoring costs will increase to $50,000 — if costs increases above $50,000, staff will return { . to City Cottl�l for ;budget amendment. Additionally, Airports Staff are proposing to limit Air Service Development costs to $60,000 in ill return to Council for a budget amendment if additional funds are required in FY26 whereas in FY27 lower expenses, particularly related to the water board, allow the Airports Division to budget a more robust figure for Air Servi'evelopment in that financial period. In 2023, the City Council eliminated a payinent-in-lieu-of-taxes (PILOT) paid by the Airports Division to the General Fund to cover the expenses of ARFF and in turn authorized the City Manager to establish a set amount of net transfer for the City Council to set between $0 and $760,000 (the full cost of ARFF at the level of service that the City elects to provide). For the past three fiscal years the amount transferred to the General Fund, either under the previous PILOT, or more recently as a Net Transfer, has been $250,000. The Airports Division maintenance budget has been severely constrained by pressures to reduce costs for other essential airport functions and as a result has fallen short of completely satisfying the airfields overall maintenance needs. While the budgets were eventually increased through further justified spending, the initial budgets for airfield maintenance often hover around $50,000 and in the most recent budget cycle, no funds at all were budgeted for airfield maintenance at Benton Field. In order City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 189 to provide safe aviation facilities and meet regulatory and compliance needs, the Airports Division effectively triages airfield maintenance resulting in a backlog of deferred maintenance — this is particularly evident in the paved surfaces at both Airports. The Airport Pavement Management System update in 2019 for Benton Field identified several paved surfaces which have not been improved since are in either a "serious" (PCI >10 and <25) or a "failed" (PCI <10) state. The condition of facilities, and in particular paved surfaces, exposes the Airports Division to the possibility that revenues from such facilities may decline or cease in the future further Limiting the ability of the Airports Division to respond to maintenance needs. In an ideal setting, the Airports Division would proactively fund maintenance in order to preserve facilities in good conditions rather than attempting to mitigate issues arising from failed or end -of -life infrastructure. Many structures, particularly at Benton but present at both airports, are original structures which are at the end of their useful lives and require either major structural improvements (roof replacement, notably) or redevelopment (not eligible for grants), further burdening the airport budget. One solution to this issue is rate increases which are proposed beginning in FY26 and may have to increase further depending on the impact the rate increases have on the availability of funds for maintenance and how other cost increases mitigate the impact of increased revenues. The 2017 RDD Airport Pavement Management System update did not rate the passenger tetinaj}blic parkl�lot, however, it identified the surrounding street (Woodrum Circle) at the time as "failed" (PCI <10). ugh the et wventually able to be rehabilitated through AIP grant funding over several years as a phased landside a ss roa rcie, irports Division does not have any grant funding sources for which the parking lot is eligible to re�e fun U cc it is, revenue generating source. Over time, certain spaces of the paid public parking have become unusable dd�gvementtOndition and the uneven surfaces have increased the City's potential exposure to liability for trips,othe�iden%rY he Airports Division has proposed to borrow, as a loan, from the City's Risk Management Reserve sufficientzcapil�pj��construct the parking lot in order to address these deficiencies; the financing costs of the loan will be �dressr�d� a $day rate increase for passenger terminal public parking and renegotiation of the termed out concession'nent the parking vendor to maximize revenues from paid public parking which is one of the largest sm"Ml es of reven�l or the Airports Division. In addition to reconstruction, the parking lot will be reconfigured to facil# fe the irl� atiti t{� dense plate reading technology in order to improve the efficiency of parking lot revenue collection an`,3ndirectly, nSove the customer experience of parking at RDD. At both Airports, the Airports Division currentlyhers `th F�s,dllect transient tie -down nightly parking fees due to the City and as part of these agreements the F�'r =is entltlt�to keep approximately 50% of the fee collected. In the past, this has been a common airport industry practice wift, p O`?lading due to the availability of new tracking and billing software solutions that utilize ADS -B (understandgblq as it ily available GPS tracking of the real-time position of aircraft). In conversation with service providers f`h` 4noi,,,s, the Airports Division has determined that it may be possible to increase the share of transient aircr collection 't ue orpocach airport by up to 35%. This software would also enable the RV Airports Division to more efficiend i", nplement its posed landing fees, particularly in regards to unscheduled aircraft which may not typically have provided rets of landii and aircraft operations to the airport in a similar manner to scheduled counterparts. The Airports TA 4", isj11 in antploratory phase as far as determining the cost and other related impacts of implementing a softwar;`ased eking}t`ing solution for transient tie -down fees, overnight (aircraft) parking, and landing fees. These nevenu , pp'Id self-sufficiency help the airport in its goal to achieve economic self-suciency if properly developed. Perfor�ian M" ores and Workload Indicators { Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected' Enplanements 91,194 87,000 98,090 98,474 Aircraft Operations 46,359 62,000 62,000 62,000 Hangar Occupancy 100% 100% 100% 100% Facility and Ground Leases 39 38 41 41 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 190 Unmet Needs 1. In 2024, the Airports Division prepared an estimate of unmet infrastructure needs on a 2, 5, and 10 -year time -scale. The infrastructure needs mostly related to the replacement, reconstruction, or rehabilitation of past useful life structures and paved surfaces, but included other items such as access control and security infrastructure, fixture replacements due to landlord tenant obligations, and equipment purchases. Car rental concessions have strained the existing system is served by a septic and leach field and i new replacement facility with a connection to san The Airports Division is responsible for beyond the end of their useful lives, or, Ideally the Airports Division would et improvement needs on leased, or leasab The Airports Division anticip4206" in the hundreds of thousands �mllhons t,. at airport facilities. ding Regional Airport. The car wash the demands by the car rental companies. A �d at $300K. a 1h rnv�i3 of leased facilities which are nearing or already ave i ff "which are at or beyond the end of their useful lives. `facilities assessment" to identify, prioritize, and plan for capital in order to continue to support revenue generation at the Airport. sent may cost up to $75,000 and will likely identify further needs ictural improvements (such as roofs) and fixtures (such as HVAC) "federally obhViedairport,heaning an airport which has accepted federal grant funding, such as both iton�}zect t`�txtairj'�eral requirements regarding rates and charges implemented towards both 1�, tion-ae�autic� , of airport property. For non -aeronautical land uses on airport property, the n is o �Gp to charge fair market value rent including for other uses by the sponsor agency -the 1 ,1 �$� W' �� nited exception. In order to facilitate a number of existing and proposed non- anc``Es and meet regulatory compliance needs the Airports Division must implement a practice of t',usec)fpon-aeronautical purposes with a fair market value appraisal. While this may eventually result venues''bm non -aeronautical land -uses, the short-term budget limits the ability of the Airport to sisals needed, starting from a backlog, which in turn limits potential added revenues in the upcoming On average, an appraisal that is compliant with FAA standards has cost about $7,000 per land area (often veral parcels) appraised. Security systems at RDD are past their useful life. Upgrading the systems are a high priority as sensors and cameras are starting to fail. A full replacement of these systems is being evaluated. Camera replacement alone are anticipated to cost $100,000 - $120,OOOThe Airports Division does not have a facilities assessment for either airport to identify the condition and priority level of all facilities it is responsible for maintaining which leads to unanticipated failures in the infrastructure that impact air service and strain the limited budget for any planned maintenance. A onetime cost to develop the assessment is estimated at $75K. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 191 The following table illustrates the projected operating and capital fund balance: Five Year Plan FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance* $ 59,171 $ 110,860$ 179,001 $ 103,403$ (29,826) Revenues 4,257,190 4,354,550 4,359,246 4,399,338 4,439,831 Expenses (4,947,800) (3,528,709) (3,682,144) (, , 867) (4,245,861) Transfers 1,117,300 (382,700) (407,700) r x(407; (407,700) Net Income 426,690 443,141 269,402 �ti � 211,77 f fit,{z (213,730) Ending Cash (Non -Dedicated) 110,860 179,001 10403 itry , (29,826) (245,589) Ending Cash Dedicated PFC 1,067,033 692,033 7,033 $ r t��s 243 W"' 1 0g (3'W9) $ (245,589) Ending Balance $ (956,173)1$ (513,032) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 192 ORGANIZATION City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 193 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 194 INFORMATION t t DEPARTMENT $14,000 $12,00( $10,00( $8,00( $6,00( $4,00( $2,00( Expenditure Comparisons (in Thousands) Information Technologies Geographic Information Services Communications - Radios 2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 195 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 196 INFORMATION t t DEPARTMENT The Information Technology Department consists of three divisions—the Information Technology Division (IT), the Geographic Information Systems Division (GIS), and the Communications Division. The City of Redding's Information Technology (IT) Department provides employees with a reliable and secure computer infrastructure and dependable high-speed network access, ensuring maximum cloud application and service availability; maintains and supports over 1,250 users and 3,000 network devices, consisting of over 1,000 computers and 320 servers; provides high level technical assistance, support, and advice to all City departments regardinggJ, gdware procurement, applications, and operations; updates and serves as the main line of support for Finance and Person'"f,rds to the City's main financial systems, the AS400 and Oracle ERP/HCM/EPM; and provides technical pry & mana&Wt support for numerous City departmental projects. Information Technology Division t �s (frits t S tit The Information Technology Division is comprised of Administration, the Pf�amrhr�Ieam, a�fi�ie Network Operations Center (NOC). These areas support a variety of technology needs for t1ty`of Rec, �uding but not limited to, application specific support for Oracle, Dossier, IT Pipes, Help Desk fun ns, cent, and cyber security. Geographical Information Systemsii The Geographical Information System (GIS) Division maintains core datasets and responds to more than 1,1 datasets and accessible web -based map services to s expand integrations with external cloud platfon�#an maintenance. GIS leverages their expertise, intry fire mitigation efforts, the migration to industry sit enterprise applications, such as our Dey�� Seth Public Works Maintenance Managet Syste`fd�,VIl� Safety System (IPSS) software. Communications syt crucial role sporting 27 City departments and divisions. GIS ,atopy map ruests annually. GIS works to expand the City's arty{� Reddl`g Electric Utility (REU) systems. GIS continues to „remisd�'ications in support of current projects and ongoing 'c software tools, and mapping applications to support the City's ility Network for REU, and more. The GIS team supports in-house Integrated Land Management System (ILMS), EnerGov software, Cartegraph OMS software, and PremierOne the Integrated Public The Communications'Titslopt'tle for all infrastructure and systems that allow connection of phone, radio, Wi-Fi, Internet, and vide�,curitytYfems at City Hall and ancillary locations. This includes maintaining hundreds of miles of cabling, hundreds of s),Ai1d6 178 Wireless Access Points. These are anternalyS"brvice I'di'i'ds, and as such they serve other departments and divisions within the City of Redding. The goals of the " fil on Technology Department are to provide high quality service and support to the City's departments, divisions, and, to protect the City's digital systems, networks, and data from unauthorized access, use, disclosure, disruption, modifib n, and exploitation through progressive and proactive cyber security practices; to leverage technology to create improved pcesses, efficiencies, and integration throughout all areas of the City. These goals are directly in support of the City Manager's goals and objectives of Communication and Transparency and Government of the 21 st Century. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 197 The following table displays how the Department's budget divided between the major expenditure groups. Description FY 2023-24 Actual FY 2024-25 Adopted FY 2424-25 Amended* FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease) Information Technologies $ 6,921,575$ 4,872,950$ 7,210,380$ 5,473,358 $ (1,737,022) $ 5,261,434$ (211,924) Geographic Information Servi ces 927,322 717,330 735,280 784,115 48,835 798,935 14,820 Communications''- Radios 768,434 786,210 951,920 1,805,368 853,448 1,888,626 83,258 Total $ 8,617,331 $ 6,376,490$ 8,897,580$ 8,062,841 $ (834,739) $ 7,948,995$ (113,846) r�� yStl ��tttrty}� fit 73i � r�,�t J The following table displays how the Department's budget is broken down between the major �,�nd�ture gt S. ,r ct t t Yui 'F� � sft t 1EIt ta, City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 198 Materials, Division Supplies & apital ?e Personnel Services Out Se Total FY 2026-27 Proposed $ 2,744,524$ 2 02Q�0 $ , ki,z #, {i%0 000 $ {' `'' 426,700 $ 5,261,434 FY 2025-26 Proposed 2,783,698427,960 �OR,r �426,700 5,473,358 Information Technologies FY 2024-25 Amended 3,189,540 ,,913 4 t ��� t, X721,`40 386,340 7,210,380 FY 2023-24 Actual 3,127,218 2 yi)79,636 578,579 6,921,575 FY 2026-27 Proposed2 '�r W 22 12,550 .'.<' �' ' 12,550 798,935 Geographic Information Servi FY 2025-26 Proposed 50,345¢1,220 12,550 - 784,115 FY 2024-25 Amended 1,970gji7,770 15,540 - 735,280 ces FY 2023-24 Actual 45 .. }29,368 3,508 - 927,322 FY 2026-27 Propose'j` f 643,016`°�` 1,067,610 178,000 1,888,626 FY 2025-26 Proposdi 1 r ,,t>'� 606,468 943,900 255,000 - 1,805,368 Communications - Radios, FY 2024- 327,830 504,910 119,180 - 951,920 FY 2024 Actualti�'t �t'�',+�> 251,824 516,611 - - 768,434 FY 2027 Proposed $ . 3,953,865$ 3,307,880$ 260,550$ 426,700$ 7,948,995 FY 202 Proposed AN,, $ 3,940,511 $ 3,003,080$ 692,550$ 426,700$ 8,062,841 Total 4-2 `i9ivI ` $ 4,079,340$ 2,576,140$ 1,8557601$ 386,340$ 8,897,580 FY Actual $ 3,973,487$ 1,982,121 $ 2,083,1441$ 578,5791$ 8,617,331 ct t t Yui 'F� � sft t 1EIt ta, City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 198 Personnel The following table displays the number of positions in the Information Technology Department. Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed, (decrease) Proposed (Decrease) F/T 19.00 19.00 19.00 17.00 (2.00) 17.00 Information Technologies P/T - - - - - - Total 19.00 19.00 19.00 17.00 2,� ` '' F/T 4.00 4.00 4.00 4.00 Geographic Information Servic P/T r t as J; Total 4.00 2.00 4.00 2.00 Ft; Fist r 4.00 4 ( F E 1, f0Wl - 2.00 0 !ty 2.00 4.00 F/T Communications - Radios P/T Total 2.00 2.00 2.0g �`'«'' 4.00��g 2',I7 4.00 F/T 25.00 25.00 25.Q11 25.00 Total P/T Total 25.00 25.001,�,i1. t 25.00 ,t ,>p , alts Significant issues �,{r tt tj .i". � tittr tt Information Technology Division rr;f.A"t Information Technology (IT) hah c(ty service and support to the City's departments, divisions, and staff In the 2025-2027 budget cycle, IT�i develoroadmap to achieve advantages and efficiencies of acquired technologies and applications. Sign cant issues (t ,`,faces in this area are the prevalence and variety of digital applications currently in use throughout the CIt�{re nd the ne ;�A lications that are joining the market on a regular basis. Reviewing, supporting, integrating, an d�nghgital cations is a time and staff intensive process. Implementing applications without proper review asses �ent hdt'u0�'mplications; developing a technology roadmap enables IT to play a pivotal 411 role in stewarding Ci t," nds thi gh optimizing technology workflows. To address limited personnel resources and growing demand for services Icient solutions like load balancing for technology infrastructures to enable staff to automate more es t� would otherwise require a dedicated staff person. IT will inve§_,,�fi staff t nmg i'hr;s budget cycle. Significant issues which may impede this include limited training availability at aff6rdab1 , rice a i'ts, and in" efficient staffing levels to for training and while managing the day-to-day demands. x ty's digital systems, networks, and data from unauthorized access, use, disclosure, disruption, modification, IT will protect",i and exploitation4"' h cyber security through upgrading to Microsoft Sentinel, implementing network segmentation beginning in 2026, and continuing to refine cyber security policies, processes, and trainings. Changing legal landscapes for government compliance, the rapid growth of artificial intelligence, and the persistent and amorphous risks associated with hacking, ransomware, and phishing are significant issues in the cyber security realm. IT works with departments across the City to leverage technology and create improved processes, efficiencies, and integrations. Significant issues arise when different applications do not integrate seamlessly, when migrations from old systems to modern systems do not have one-to-one correlations, while considering specialized tailored solutions versus more broadly applicable multi -use applications, and with the rising costs paired with the prevalence of the subscription model. IT is responsible for day-to-day IT support for users, patch maintenance, and updates. Additionally, IT establishes and executes the equipment replacement plans for computer replacements throughout the City. IT supports all of the applications used throughout the City including ensuring safe integrations between them. Sufficient and compliant storage, back up, and processing power is assessed and managed by IT. Regarding IT assets like storage, servers, and computers, significant issues include supply chain challenges, the staff time required to cycle out equipment across the City, and rising costs. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 199 Geographical Information SystDivision Geographical Information Systems (GIS) provides high quality service and support to the City's departments, divisions, and staff. GIS works to ensure reliable, accurate, and accessible digital mapping for Public Safety Services, and work with departments to leverage technology to create improved processes, efficiencies, and integrations. In this budget cycle, GIS will upgrade City GIS infrastructure to Enterprise 11.3 or higher, and begin the REU Utility Network Implementation project. Significant challenges to this work include the technical expertise required to shift from pen and paper processes to digital processes, the growing demand for GIS services and map systems, and the rising costs of subscription based software. Communications lila Communications provides high quality service and support to the City's departments, divisions, and various outside agencies for public safety support. In the 2025-2027 budget cycle, Communications will increase netw _pk,, � dundancy to ensure dependable access, strengthen the wide area network, and replace identified aging network hard�e "cant issues that may affect this work include, availability of compatible network hardware, sufficient nustd f f trained in the specialized processes for Motorola Radio system, working with outside Internet Service Pro vit� { to test net�'�ks and avoid downtime. '.Trem • a. • Workload 1 tar 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Telephone Line 1,117 1,120 1,120 1,120 Cell Phones 364 370 400 430 Telephone Lines 827 830 850 870 800 MHz Mobile/Portable Radios 875 900 925 925 800 MHz Repeaters 24 24 24 24 800 MHz Sites 2 2 2 2 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 200 Geographical Information t Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Mapping/Analysis Requests 1,300 1,200 1,200 1,200 Web -Based Interactive Mapping Applications 155 140 150 160 Filed Data Collection Apps 15 30 40 40 Interactive Map Visits Counts 96,620 95,000 100,000 110,000 Open Data Portal Visit Counts (Public) 93,946 80,000 80,000 80,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 201 Unmet Needs Information Technology • Data Base Administrator • Cyber Security Systems Administrator • Computer Support Specialist COMMI None ider $128,000 / year $128,000 / year $64,500 / year City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 202 PERSONNEL DEPARTMENT ORGANIZATION Personnel Manager Senior Personnel Analyst (Benefit Programs) Personnel Analyst II (Benefits / Volunteer Coordinator) Clerk 11 Senior Personnel Analyst (Recruitments) Personnel Analyst I/II Personnel Director Manager Compensation) Personnel Analyst 11 (Claims Examiner) Personnel Analyst II (Claims Examiner) Personnel Analyst 11 (Claims Examiner) City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 203 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 204 PERSONNEL DEPARTMENT $50,000 $40,00( $30,00( $20,00( $10,00( Expenditure Comparisons (in Thousands) Personnel Employer Volunteer Employee Employee Risk Services Services Benefits Payroll Benefits Worker's Insurance Compensation am 2023-24, Actual 2024-25, Adopted 2024-25, Amended 2025-26, Proposed 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 205 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 206 PERSONNEL DEPARTMENT The Personnel Department supports City operations in two main areas: human resources and the administration of the City's Workers' Compensation Program. Personnel provides essential services in the areas of recruitment and selection of qualified staff, benefit administration, classification and compensation analysis, performance management, discipline and investigations, interactive accommodation processes, and the maintenance and development of personnel policies. The Personnel Department 8t)400Citywide training programs, manages leave administration, oversees labor relations/negotiations, ensures Departn � `of Tri . }sortation (DOT) Drug compliance for City drivers with Class A licenses, administers the DMV Pull Progrtand coordt`o tes volunteer administration. Additionally, Personnel is responsible for maintaining all employee records nd ��lnfonmatio�nd processes personnel actions such as promotions, step increases, salary adjustments, transfers, � �'' into th�ks�racle; 'tem, directly impacting employee payroll and benefits administration. The City's Workers' Compensation program provides timely, effective ani d ate dd l ery ofi 1`" workers' compensation benefit entitlements to injured workers in accordance with state laws, }`hcabie Memt��}sof Understanding and City Council Resolutions. The City's Workers' Compensation program is selfl�ndeds } ry Werage up to the first $750,000 per claim and self-administered in house by a unit of four City claims ems respo ible for processing, examining and adjusting claims in accordance with State Labor Code as well trative procett I's and guidelines as well as ensuring that employees receive prompt and professional medical care Description FY 2023-24 PY 2 5 20 W2025-26 Increase FY 2026-27 Increase fit; Actual' ted ended" Proposed (Decrease) Proposed (Decrease)'',' Personnel $ 894,217 t 911,170$ 964,138$ 52,968$ 1,039,039$ 74,901 Employer Services 111 �� T�� � � �,83�4` 1,148,3401 1,229,070 80,730 1,227,660 (1,410) Volunteer Services 4 �,275 17��850 � 181,840 93,175 (88,665) 98,926 5,751 Employee Benefits Payroll% 5915 47 5190 47,517,890 46,006,530 (1,511,360) 48,948,300 2,941,770 Employee Benefits 30,800 30,418,800 26,476,090 (3,942,710) 27,269,570 793,480 Risk Worker's Compen n118,564 '`°'}'''�I,�„• 5,217,610 5,567,471 349,861 5,637,066 69,595 Total$yrst'i }t; $ 80,171,0801$ 85,395,6501$ 80,336,4741$ (5,059,176) $ 84,220,561 $ 3,884,087 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 207 Ir 77} 4E fit; 401}} t �i5 t City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 207 The following table displays how the Department's budget is broken down between the major expenditure groups. fi' t` ttt t t� jj{{ j ;{t IOU,, MR1,0011, t ='ittrSft4. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 208 Materials, Division Supplies & Capital Debt Personnel Services Outlay; Service Total FY 2026-27 Proposed $ 852,659$ 186,380 - $ 1,039,039 FY 2025-26 Proposed 794,868 169,270 - 964,138 Personnel FY 2024-25 Amended 718,560 192,610 - 911,170 FY 2023-24 Actual 691,704 202,514 - 894,217 FY 2026-27 Proposed 711,720 515,940 - - 1,227,660 FY 2025-26 Proposed 707,080 521,990f r�' f,ft.t - 1,229,070 Employer Services FY 2024-25 Amended 624,800 523,540 #s� 1,148,340 FY 2023-24 Actual 700,818 418,359 �'" ,� 1,119,177 FY 2026-27 Proposed 79,506 19,420 �'`� t �4 r'titf,,. �;;a 98,926 FY 2025-26 Proposed 75,325 r to t �} { v,• 17,85%4t,` 93,175 Volunteer Services � FY 2024-25 Amended 157,460 24,380 �,�t�.t�:r;`t� �atsfu 181,840 FY 2023-24 Actual 143,6464 gppp �t,i" - 169,275 FY 2026-27 Proposed ,948 30� t's,t� �, Viz'- 48,948,300 FY 2025-26 Proposed `�0 �ttt. - 46,006,530 Employee Benefits Payroll FY 2024-25 Amended „ �7 7,,8 0 1' - - 47,517,890 FY 2023-24 Actual �,r�y45,` - 28,545,915 FY 2026-27 Proposed `46,820 26 2,750 - 27,269,570 FY 2025-26 Proposed �a320 2§3 770 - 26,476,090 Employee Benefits Insurance �, FY 2024-25 Amendet�t, 4',# 267,�,5��b,150,810 - 30,418,800 FY 2023-24 Actual ``'t' , 4jt7 `' 258,918 32,621,689 - 32,880,607 NII, A FY 2026-27 P[ffiosed `� Tts�#`` 834,126 4,802,940 - 5,637,066 FY 202ropott 802,351 4,765,120 - 5,567,471 Risk Worker's Compensation FY 20�li25 Amended 907,770 4,308,020 1,820 - 5,217,610 FY 20 4 Actualtsr 896,438 3,221,626 500 - 4,118,564 126 �?p.� $ 2,824,831 $ 81,395,730 - $ 84,220,561 FY�5 26 Proposed $ 2,711,944 $ 77,624,530 - $ 80,336,474 Total �1OpkZI 441ended$ 2,676,580 $ 82,717,2501$ 1,820 -1$ 85,395,650 FY 2023-24 Actual $ 2,691,524 $ 65,035,7311$ 500 -1$ 67,727,755 fi' t` ttt t t� jj{{ j ;{t IOU,, MR1,0011, t ='ittrSft4. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 208 Personnel The following chart gives a breakdown of personnel in the various divisions of the Personnel Department which have employees: Description FY 2023-24 FY 2024-25 !FY 2024-25 FY 2025-26 Increase FY 2026.27 Increase Actual ; Adapted Amended Proposed (Decrease) Proposed (Decrease): F/T 8.00 8.00 8.00 7.00 (1.00) 7.00 Personnel P/T tiN i 43 Total 8.00 8.00 8.00 7.00 ,(t0)0 F/T 6.00 6.00 6.00 5.00b ( {� 5 l - Risk Worker's Compensation P/T 0.48 -_' Total 6.48 6.00 6.00 ) X5.00 - F/T 1.00 1.00 1.00 1.00 Volunteer Services P/T- Total 1.00 1.00 iF 2' } { i3f •' 1.111, �'�. ;r"�` r - 1.00 F/T 15.00 15.00 15 Oilt t '} '` 13.00 (2.00) 13.00 Total P/T 0.48 y€ Total 15.48 15 tl t'r ;, '1:`i)0 2.00 13.00 15 O �a ( ) ti Significant Issues Employer Services - Labor Negotiatso�( it , , reit Almost every bargaining unit is exp ted toopenitract negotiations within the next budget cycle. The volume of research and analysis involved in each t negotiation}"is extensive. The high volume of ongoing negotiations may result in additional reliance on the abor{,�gotiator, resulting in increased costs. Employer Services - Due to limited f ..,, , ,,, difficult conv"'atio the Amert`s with supervisor f Eft e and the City A't "b, e �.. tools to be succe Personnel and it E re Wees, contracting with outside vendors to provide valuable training to City staff on topics such as Perfot#l*nce management, reasonable suspicion, disciplinary process, public records act requirements, abilitre ' et and reasonable accommodation process, sexual harassment prevention, and role of a e during this budget cycle. Personnel plans to leverage internal City resources, such as staff in Personnel Office, to provide City-wide trainings on a regular basis to ensure employees have the knowledge and and limit liability. A potential risk to the implementation of City-wide trainings is the capacity of )mey staff to develop and implement these trainings. Additionally, Personnel plans to send two employees to Workplace Investigation training in FY 26/27. These trainings are in high demand and fill up quickly. If Personnel is successful in obtaining training spots at the Workplace Investigation training, Personnel will be able to perform many workplace investigations in house and transition away from outside investigators, resulting in savings to the City. If Personnel is not able to obtain a training spot or funds are not approved for this training opportunity, Personnel will continue to rely on outside investigators, resulting in increased costs. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 209 Employee Benefits Insurance Costs The City participates in a Joint Powers Authority [Public Risk Innovation, Solutions and Management (PRISM)] for the purpose of securing cost-effective health insurance coverage for eligible employees, retirees, and their dependents. While CAPERS health premiums have increased an average of 6.1% per year and California PPO's have increased an average of 8.9% per year since 2009, the City of Redding health premiums have averaged an annual increase of 4.1 % through participation in the JPA. Many factors are driving increased healthcare costs including inflationary pressure from providers and rising demand for expensive GLP-1 medications. Working closely with our broker as well as educating employees on preventative healthcare to address conditions before they become major will be essential to keep costs down. Workers' Compensation Self Insurance Program — Insurance Premiums and Claims Costs The City's Workers' Compensation insurance coverages are obtained through the City's particlpat7op tr member of Public Risk Innovations, Solutions and Management (PRISM). Insurance premiums in Fiscal Year rtd to increase by almost $200,000 and may increase further in Fiscal Year 26127. The City's Workers' Compens{4ii program 1elf-funded for primary coverage up to the first $750,000 per claim. Claims costs continue to rise due to incre,a medical cod , settlements, and legal costs. Although the City could reduce premium costs by approximately $IOQl ami by by meJ sing the Self Insurance Retention (SIR) rate to $1M, this savings would quickly be negated in clairrt r,sts as the �wg�need to pay an additional $250,000 per claim before insurance kicked in. 1111 PeffOrmanceMeasures andWorkload Personnel i i i The following table displays some of the Division. the It.16 present and projected future of the Personnel 366 192 200 2025-26 Projected 6,121 ---- ........................6,754 ......................7,000................ 7, 267 282 311 43 34 43 40 Workers' compensation claims closed Personnel transactions 3f. 1,5481 1,7711 1,9001 2,100 Retirements o 26 27 30 30 Risk ani n Division The following table displays some of the workload indicators for the past, present and projected future of the Risk Management Division. Workload Indicators 2023-24 Actual 2424-25 Estimated 2025-26 Projected 2026-27 Projected Worker's compensation indemnity claims opened 33 37 42 44 Workers' compensation medical only claims opened 43 48 48 50 Workers' compensation claims closed 42 44 44 46 Open Claims as of end of FY 260 265 265 267 BI -Annual PRISM Audit Scare 98.80% - 97.00% - City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 210 Employer Services Division The following table displays some of the workload indicators for the past, present and projected future of the Employer Services Division. Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected I)MV physicals 120 145 145 145 Pre-employment drug tests 180 162 150 150 Physicals - Fire, Safety, Pre-employment, Mask Fit Tests 145 150 150 150 IUnmet Needs Compensation Study ($7S, 000). Historically, the City has utilized an outside vendaw compl4'in'arket ��try studies to assist with labor negotiations. With a high volume of labor negotiations during this budgef� t%),l ,,lary stu eswill be necessary to support recommendations to City Council. Already taxed with a ballooning,,w,fpad, t�tnal ill need to complete the extensive salary studies, causing delays in negotiations. f "'{tttt xtt r� ManagementAnalystl/IIAllocation ($127,000). The Personnel Departm� is sistrative support to assist with contracts, invoices, requests for proposals, policy updates, atSive manual tr�ng of vacancies and position control due to AB 2561. �dr�� est fit' r 1, Total Unmet Needs for the DeparhTeut $202, 000 3 '{i ttt to }S C t2� f� t 4{tisk.l MMI M, 3� { ii t IS t3 tai r t City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 211 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 212 POLICE DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 213 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 214 POLICE DEPARTMENT Expenditure Comparisons (in Thousands) Police - Policm-Field Police - PoUoe-Somio*o Po|ke-Gmnto Administration Operations Investigations Division City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 215 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 216 POLICE DEPARTMENT The Redding Police Department's mission is to work in partnership with the community to protect life and property, find innovative ways to solve neighborhood problems, and enhance the quality of life in the city. The Redding Police Department (RPD) consists of three divisions, each led by a Captain. The Field Operations Division is the fundamental service delivery team of the Police Department. It accounts for more than 70 percent of the Police Department's measurable workload, providing services 24 hours a day, 365 days a year. The Field Operations Division encompasses approximately 100 employees in multiple positions. It includes Pz several specialty units such as the K-9 Unit and SWAT (Special Weapons and Tactics). Within the Field Oper1i's Dii is the Special. Services Unit (SSU) which focuses heavily on community -oriented policing, proactive enforggttent, and loA&rm problem - solving. The Special Services Unit encompasses the Neighborhood Police Unit, Traffic L it,vntown BikTeam, Crisis Intervention Team, School Resource Officers, Park Rangers, and the Community Clearograrb�1 The Detective Division includes Detectives and Records. The Detective Unit condu��$; follod crimmal`IIJ �ivestigations on all felony and certain misdemeanor crimes reported to the Police Department, lnclud)JX icide, dual assault, burglary, property crimes, high-tech crimes, financial crimes, missing persons, gatstigatlV, and,,,,,,,,,,,,tine scene investigations. Police officers assigned to the Detectives Unit are provided significant omg trammg��t�fr to prepare them for their investigative assignment. Considerable cross training is required so Dete es cn,� or assigned to any type of case when additional resources are needed.' t I � tai 1 Along with providing customer service for members of the ppartment, the Records Unit supports all police divisions, including processing reports, managing,,,"' ants, an i� andling registration of massage parlors, second- hand dealers, card rooms, and sex and arson registrants Reds handles neral other critical functions to support the daily operations of the Patrol and Detective Divisions allo�� kher��w focus on y�eir primary responsibilities. The Administration Division conducts all hirix� manage$ h11 training, purchasing, payroll, department budget, and grants. Administration also includes the Body Worn era"t kit, and the Professional Standards Unit that oversees all internal investigations, property and evidence stpxe, a�rtlicies and procedures for the Department. They also handle the Department's portion of the City's m��fismgcess, including physical inspections of the locations. The following is a breakdown of the,, dopted budg s y division. Description F' 23-24 2024-25 Adopted FY 2424-25 Amended* FY 2025-26 Proposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease) Police - Admin i Ponce - Fief eratio ti, tit=„ 4,555,645$ 4,040,650$ 27,845,290 4,027,560$ 31,898,010 4,578,496$ 550,936$ 4,769,005$ 190,509 26,885,239 (5,012,771) 28,896,392 2,011,153 Police - In alio 6,433,691 6,117,590 6,180,520 6,251,456 70,936 6,447,779 196,323 Police - Servic ision' 4,607,424 5,289,820 5,318,720 4,560,678 (758,042) 4,724,228 163,550 Police -Grants 1,253,367 123,410 2,061,308 456,094 (1,605,214) 717,221 261,127 Total $ 48,191,5601$ 43,416,7601$ 49,486,1181$ 42,731,9631$ (6,754,155)1$ 45,554,6251$ 2,822,662 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 217 The following table displays how the Department's budget is broken down between the major expenditure groups. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 218 Materials, Division Supplies & Capital Debt Personnel Services Outlay; Service Total FY 2026-27 Proposed $ 3,508,875$ 1,260,130 - $ 4,769,005 FY 2025-26 Proposed 3,363,626 1,214,870 - 4,578,496 Police - Administration FY 2024-25 Amended 3,029,660 997,900 - 4,027,560 FY 2023-24 Actual 3,429,695 1,125,950 - - 4,555,645 FY 2026-27 Proposed 25,362,812 3,259,480 274,100 - 28,896,392 FY 2025-26 Proposed 23,430,109 3,083,030 372,100{f' r�' �° ���k - 26,885,239 Police . Field Operations FY 2024-25 Amended 23,541,530 5,185,250 2,962 209,O%„ 31,898,010 FY 2023-24 Actual 22,391,790 5,191,055 3, 4,595� 173,99411 31,341,432 FY 2026-27 Proposed 5,768,999 678,780 , 'U'' �� �� `rhe 6,447,779 FY 2025-26 Proposed 5,629,406 622 05Q,`r�'''x 7 6,251,456 Police - Investigations FY 2024-25 Amended 5,410,310 770,210 ` , t ,��;Fa - 6,180,520 FY 2023-24 Actual 5,664,848 6,433,691 FY 2026-27 Proposed 2,226,378 ,497 85��t�s yrs,;x' 4,724,228 FY 2025-26 Proposed 2,133,148 4� _ ��i�'0 4 1 ; �l� - 4,560,678 Police - Services Division FY 2024-25 Amended 2,6 si ft ` 2,786,910 }�' 5,318,720 , tri - FY 2023-24 Actual 929 �`�39,J`'` - 4,607,424 FY 2026-27 Proposed �t03,971 �,� 213,250 717,221 FY 2025-26 Proposed 24 351,470 - 456,094 Police - Grants FY 2024-25 Amendet�`�`� s 26,590 2,034,718 - 2,061,308 FY 2023-24 Actual``'t' r� �f„ 443,802 6,114 803,452 - 1,253,367 FY 2026-27 Proposed % 37,371,035 $ 7,696,240$ 487,350 - $ 45,554,625 FY 202 { 34,660,913 $ 7,347,480$ 723,570 - $ 42,731,963 Total FY 20 25 Amended} k'r,',, $`''34,513,310 $ 9,766,860 $ 4,996,948 $ 209,000 $ 49,486,118 FY 202,4 Actual �� $ 34,098,0631$ 9,531,4581$ 4,388,0491$ 173,9901$ 48,191,560 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 218 Personnel During FY 2024-25 eight (8) sworn positions were held open and formally removed as part of this budget. Grant resources are being used to fund four (4) officers. If and when these funding sources are no longer available, other funding will need to be identified or the positions will be eliminated. The sworn positions eliminated reduce the number of officers available for specialty units. Elimination of the positions reduces the total number of sworn officers to 114. This budget also anticipates a reduction expenses equivalent to four (4) officer position in July 2027 due to the exhaustion of ARPA funding. Two (2) Community Service Officers (CSOs) were also eliminated reducing the number of CSO's to eleven (11). The following table displays the number of positions in the Redding Police Department. 4j City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 219 Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Incre FY 2026- Increase Actual Adopted Amended Proposed' crease ropas (Decrease); F/T 12.00 12.00 12.00 11 z}Iltl t .00) z ` ,z „t {'tt1.00 - Police - Administration P/T 0.75 0.75 Total 12.00 12.00 12.00 1 7 (0 � 11.75 - tis','{' tl. yt F/T 116.00 116.00 116 0 106 00 "',���0) 106.00 - 2.91 - Police - Field Operations P/T 8.17 8.17 8�`�� `.`1 r4x x(5.26) Total 124.17 124.17 124,17 108.9,, " (15.26) 108.91 F/T 21.00 21.0 21 ,, ,y... �,"�:,'� 21.00 - Police - Investigations P/T - } �i tt �" f - - Total 21.00 210 �� 2100 1, 21.00 21.00 - F/T 19.00>,fr0� ",r ) (l ` 16.00 (3.00) 16.00 P/T 1,44,',", ti 1.44 1.50 0.06 1.50 - Police - Services Division Total 20.4`}? 20.44 17.50 (2.94) 17.50If - axr'�r.44 F/T �, i `�{i�J',t'�i� t t$��� 1.00 1.00 1.00 - Police - Grants .. :t. - Total t - 1.00 1.00 1.00 - ;, f ,F/T {'titin 6.00 l�#f` 6.00 6.00 6.00 6.00 - Police Information Te chn ttt Staff- 6.00 6.00 6.00 6.00 - 6.00 } zt FIT 174.00 174.00 174.00 161.00 (13.00) 161.00 Total tt PIT 9.61 9.61 9.61 5.16 (4.45) 5.16 al 183.61 183.61 183.61 166.16 (17.45) 166.16 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 219 Significant The loss of 8 sworn officers has required the reduction of specialty units in order to maintain required patrol units. The positions eliminated include two (2) Crisis Intervention Response Officers (CIRT), two (2) Bike Team Officers, and two (2) Park Rangers - reducing each of these teams from four (4) to two (2). These specialty units provide proactive policing helps to keep the City's downtown, parks and trails safe and the same level of service will not be maintained. The Traffic Unit has also been reduced by two (2) Motor Officers as well. Recruitment and hiring of qualified police officers will continue to be a significant issue for RPD. In March 2022, the Redding City Council authorized an increase from $10,000 to $40,000 signing bonus for 18 months to attract experienced lateral police officers to RPD. The signing bonus was extended by Council for 18 months in September 2023 t: k 'in May 2025 and will be brought back to Council for an additional extension. Maintaining the signing bonus willll, 'e", in in hiriualified lateral officers. the Administrative Division will be focusing on recruitment and hiring the most qualm rstaff possib Staffing and retention of existing staff will be an ongoing issue for the Department. Area law enforeelxpt ag�Qs have in}eased signing bonuses and competitive salaries to compete with RPD. While RPD received significant funding through ARPA in FY 2023-25 topse yi�teles and place most of the Department's aged vehicles, managing the fleet will continue to be a challenge 7 Du'budget constraints, the Department's rolling stock fund allocation has been reduced. This could cytificaiiff`ues y major fleet needs arise during the year. 3S 4i tSf3}J Changes in technology continue to be a challenge for RPD. As more itemome coruterized or digitized, it is necessary ,,,, to continue to update equipment and add software to perform rbY`�, In this b�t, funds have been allocated for new servers for vital computer systems, for new modems for veh1_J s to ensu om €1�' ystems in the vehicles can connect with the Department's record management system (RMS), and software sriptlons that are vital to the work done by the y } Detective Division's high-tech crime unit (HTCU). Officer equipment will also be a focus for the D�'tmenft4 Cues have reached end of life and need to be replaced. While funding has not been allocated directly i is bud" "APD will continue to work to find the funding to update the vital equipment to ensure officer safety and a less thart'a ion for officer use. t,iygkt RPD received a 2 -year grant for o at e&Des at the end of 2025. RPD partnered with a local psychologist to provide yearly mental health checrs the grant funding. The top priority in the Department's 3 -year strategic plan is officer wellness ani`' e program been very successful. RPD will continue to identify funding sources to continue this program. fit j t rt it r, Mll Performan�'"`'llea�ures� and Workload Indicators l inti i7 t tti y.,t r lf2 { u Workload 1 tnr 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Galls for servic 102,890 109,647 95,022 97,721 Average response (Priority 1-2)* 0:12:43 0:11:15 0:12:06 0:12:30 Total arrests 8,532 11,236 8,712 9,211 Felony arrests** 1,889 2,025 1,914 1,886 Total booked 3,827 3,851 3,396 3,302 Major crimes (Part i Crimes) 3,531 2,764 2,403 2,279 DUI arrests 345 406 621 599 Traffic Collisions' 658 634 579 583 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 220 Unmet Needs City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 221 FY25 FY26 Tasers $ 55,000 $ 55,000 Officer Wellness Mental Health Check -Ins $ 18,000 $ 18,000 HTCU Software $ 20,000 $ 20,000 Radio Replacement $ 240,000 $ 0 GIRT Officers (2) $ 559,250 $ 565,680 Bike Team Officers (2 in FY25 - 4 in FY26) $ 568,450 $ 857,100 �1 ,l }�,s Motor Officers (2) $ 424,200 $ 41 60 Officers (4) $ 977,600 Community Service Officers $ 232,210 Rolling Stock $ 300,000 {tYs {ti �'t�,, $ ,� 1000 lliit;{t jiri' .j 2 iyt�t xi i # iSja t ijy iz } � 11t t 3 f} t t � is �t{2� �t 1I tia 71jF 1 i. ... 1 a t3,,v�sf �........ E1S zJi� 1311iu 41 t �'� (•. iY}�sY � 4 ijt �t jt ttt � ist S si'�iitfr City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 221 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 222 PUBLIC WORKS DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 223 NO 7777= #I . ..... ..... . rc} `F g L.................. A, 1v ------------- J ---------- F T, City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 223 PUBLIC ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 224 PUBLIC ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 225 PUBLIC ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 226 PUBLIC WORKS DEPARTMENT ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 0 0 't vff V so. -0 0 0 0 0 0 0 a 0 LdJ 16 a 0- 10 ro E E E E E .s E .5 0 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 0 0 't vff V so. -0 0 0 0 0 0 0 a 0 a 0- 10 ro E E E E E .s E .5 0 0 :3 Z --JL— L City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 't vff V so. -0 0 0 0 0 0 0 a 0 ro E E E E E .s E .5 0 0 :3 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 't vff V so. -0 0 0 :3 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 't vff V so. -0 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 227 PUBLIC ORGANIZATION CHART iz City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 228 PUBLIC ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 229 PUBLIC ORGANIZATION CHART City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 230 PUBLIC WORKS DEPARTMENT ORGANIZATION CHART I - 'a tai 0 I City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 231 f -- - - - ------ ---- ----- ----- r r I3 ----- ----- ----- T - --- ----- r - --- ---- - % I - 'a tai 0 I City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 231 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 232 $100,000 $80,01 $60,01 $40,01 $20,01 Expenditure Comparisons (In Thousands) �c u o w ¢�; E w ca o 0 U) U) D 2023-24, Actual 2024-25, Adopted E, 2024-25, Amended 0 2025-26, Proposed E 2026-27, Proposed City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 233 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 234 The Public Works Department consists of the Municipal Utilities (including the Underground Utilities and Solid Waste), Transportation, and Engineering. The primary responsibility of the Department is to provide basic utility, transportation and engineering services to the people of Redding which includes the day to day operation and maintenance of the related infrastructure, long-range planning and construction of capital improvement projects and support of local development through project conditioning, permitting, and inspection to accommodate growth and replace aging facilities. The operating divisions, within the Underground Utilities portion of the Municipal Utilities, includes the Stonn Drain Utility, Electrical Technician (ET), Underground Service Alert (USA) Locate, Redding Municipal Utilities (RMU) Admunstrat eg q Water Utility, and Wastewater Utility. The Solid Waste portion of the Municipal Utilities includes the Solid Waste I �cet Maintenance. The Municipal Utilities are termed `Enterprise Funded" (other than ET, USA Locate, RMtT �in, an dt Maintenance which are funded by Enterprise and General Funded Departments) since they operate entirelilth self-suppt ing revenues and requires no General Fund support. Transportation, consisting of Streets Maintenan�tTran�tation Pl��ing, Parking and Traffic Operations has in recent years, become self-funded with external dedicated ate and feel trfi#'portation funds and General Fund support, with the exception of the State's required minimumintenarL� effor ��' een eliminated. Engineering is responsible for the development and delivery of the City's Capital 115pveni Programand provides project delivery services to all City Departments including the Enterprise and GeneralW',_ de c xtments Following is more detail on each of the primary divisions in the Public Municipal ilio n r roup Utilities): • Storm Drain Utility - Storm Drain Utility is res storm drain system including over 192 miles of channels. • Water Utility —The Water Utility's foo�U,t to water demand. The Water Utility opus ani pipeline, and 17 wells. • Wastewater Utility - The Utility operates and main lift stations. • ET- The ET divj, lit, is repair of meq ical ai crossings, liftlo two le for the WniiWdperations and maintenance of the City's drain pipe, X22 inlets, 1,344 outfalls and 200 miles of open t, liable potable water and fire flows to meet the City's two treatment plants (Buckeye and Foothill), 565 miles of is is the collection and treatment of the City's wastewater. The (Clear Creek and Stillwater), over 445 miles of pipeline, and 18 fund and provides capital planning, preventive maintenance and emergency equipment for the city's facilities, treatment plants, traffic signals and pedestrian irk and bridge lighting. Locate division is an internal service fund and is responsible for marking City owned water, (and traffic signal underground facilities to prevent damage. - The administration portion of the utilities includes budget management, comprehensive rvice and overall management of the three underground utilities. Municipal Utilities (Solideste): • Solid Waste Utility — The Solid Waste Utility is responsible for commercial and residential refuse service for the City of Redding. The services include street sweeping, curbside garbage, organics and mixed recycling collection services; large construction and debris boxes; management of a centralized transfer and recycling facility; a Household Hazardous Waste (HHW) Facility; operation of the County's West Central Landfill; and maintenance of the closed Benton Landfill. • Fleet Maintenance — The Fleet Division is responsible for maintenance and repair of the City's entire fleet (over 950 pieces of equipment) consisting of automobiles, gas and electric, pickups, police vehicles, fire trucks, heavy duty trucks, wheel loaders, fork lifts, trailers, generators and attachments and more. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 235 Transportation: Streets — The Streets Division provides maintenance of the City's 454 miles of streets or 981 -plus lane miles of roadway and related sidewalks, signs and roadside infrastructure. The Division also manages 56 City -owned bridges with a program that includes maintenance, rehabilitation, and replacement of these structures. The program relies on State and Federal gas taxes to meet the growing maintenance demands. Limited maintenance funding is also available from Transportation Development Act funding and the Solid Waste, Water and Wastewater City utilities proportional to their impact on roadways. Parking — The Parking Division provides for the maintenance of the City's parking meter system, public parking lots, and the demonstration blocks. Funding for this division is provided by parking meter and permit revenue and a portion of fine revenue from parking violations. If revenues from these sources are not sufficient to cover the expenses then the General Fund subsidizes the remaining funding gap. The City Council approved an increase in parking rates to $1 per hour and it is anticipated that as downtown development construction is completed, the increase in revenues will meet expenses mg101 ard. Traffic Operations — The Traffic Operations portion of the division has the responsibility of plad monitoring the safety, operational efficiency, congestion and growth associated with the City's transp4�ako�work. Th esponsibility ffld� includes not only vehicular travel, but also the increasing demands of non -motorized tram t9rtation rrtt' s mcljg pedestrians and bikes. Traffic Impact Fees — Transportation is also responsible for managing the City's V " 9 traffic a act fees including the Citywide Traffic Impact Fee, Dana Traffic Impact Fee and North Redding T�enefis�tric��iese various fees assessed to new development in the community provide for related traffic infra ,' `eture nedd t{ort the new traffic demands resulting with the related growth. S }rt t}> {4 r bm t ir, Engineering —The Engineering Division provides the pximinary englttering, environmental compliance, survey and mapping, design engineering, and construction contract man4i" t for t ��`tyIs Capital Improvement Program. In addition, the division provides engineering and survey supp�� detpment i e community including map review, civil plan check, and public works inspection. Further, the dl��yon pdes3tiip role in the City's response to Municipal Separate Storm Sewer (MS4) permit requirements. Ther, onsi, ties are managed by core technical staff, but rely heavily on the private sector to help plan a i ,fiver the City's capital improvement program. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 236 The following table depicts the Public Works Department's net budget for the various operating divisions: Description FY 2023-24; FY 2024-25 ' FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase $ 1,547,850$ Actual Adapted Amended" Proposed (Decrease) Proposed (Decrease) Storm Drain Utility $ 2,898,043$ 2,498,690$ 4,246,835$ 2,402,342$ (1,844,493) $ 2,536,271$ 133,929 Water Utility 34,226,504 33,804,390 52,877,805 38,385,639 (14,492,166) 34,910,305 (3,475,334) Wastewater Utility; 37,876,250 46,376,450 83,074,230 48,825,799 (34,248,431) 44,503,664 (4,322,135) Solid Waste Utility, 31,611,192 30,636,690 39,814,900 29,590,676 (10,224,224) 31,034,323 1,443,647 Subtotal Enterprise Funds - $ 106,611,989 $ 113,316,220 $ 180,013,770 $ 119,204,456 $ (60,809,314) $ 1,1,84 563$ (6,219,893) Municipal utilities - 4,290,039 FY 2024-25 Amended 2,931,900 885,020 - 3,816,920 Redding Municipal Utilities° $ 2,649,319 $ 2,671,880 $ 2,678,930 $ 2,249,285 $ (429,64 2 37 $ 129,117 Administration - 2,378,402 �,,rz Electrical Technicians & USA 3,627,603 3,805,600 3,816,920 4,290,039 X73,1 i 4,335,06F,< 45,028 Locates Fleet Maintenance 6,070,851 5,737,160 6,216,990 6,100,967 t ,v? r�tr16,023) 't{ 2084 107,452 Subtotal Internal Service $ 12,347,773$ 12,214,640$ 12,712,840$ 12,640291 (7�)$ " 12, 888$ 281,597 Funds Public Works - Engineering's $ 2,322,476$ 1,449,810$ 1,696,160$ 1 33 7 $ .i '` r 47,383) $, {9 406,174$ 57,397 �... t Streets 12,670,281 11,835,670 19,442,610 ... .,n U "71,514 (8 2i f 7 ' 11,286,144 114,610 Public Land Development 631,320 200,000 200,000 , Irr630 �t �,Yzr iNm' $ 1 � Kil1 {' rt,430 X00 tfF $ �;� 88,459) 650,000 $ 13,342,318 20,000 $ 192,007 Subtotal General f=und $ 15,624,077 $ 13,485,480 $ 21,338 770 Parking $ 570,293$ 473,240$ 710 $ Sty 6,632 $ 518,285 $ 11,943 , aa506��2 ,rt;;i={ Citywide TIF $ 2,387,554$ 1,262,390$ 93,580$76,870 $ (3,516,710) $ 1,076,170$ (1,000,700) Transportation Grant Projects 8,358,580 46,120 x; - (42,436,120) Subtotal Special Revenue $ 11,316,427 $ 1,735a8,ii�* 0. $. 83,2121$ (45,946,198) $ 1,594,455$ (988,757) Total $ 149,461,444$ 14555;680 $,686,23�1�50,927,398 $ (117,758,832)1$ 144,161,4781$ (6,765,920) iter ,r , ,,t pit {rsrri Y{rrr7s r `riits1 �7t}rjfr Public Works Overview The table below displays how the Ir�rtment's b,iget is broken down between the major expenditure groups within each i operating division. di.*' Division 40%As Personnel Materials, Supplies & Services Capital Outlay; Debt Service Total Public WoX-,erningFY Public Wo F` X026-27 Proposed $ (151,676) $ 1,547,850$ 10,000 - $ 1,406,174 2025-26 Proposed (219,673) 1,498,450 70,000 - 1,348,777 FY 2024-25 Amended 43,450 1,523,550 90,000 39,160 1,696,160 FY 2023-24 Actual 955,708 1,336,289 37 30,443 2,322,476 Streets FY 2026-27 Proposed 2,770,294 3,465,850 5,050,000 - 11,286,144 FY 2025-26 Proposed 2,707,134 3,414,400 5,050,000 - 11,171,534 FY 2024-25 Amended 2,664,660 3,393,650 13,384,300 - 19,442,610 FY 2023-24 Actual 2,546,683 3,057,450 7,066,148 - 12,670,281 ET/USA Locate FY 2026-27 Proposed 3,321,997 1,013,070 - - 4,335,067 FY 2025-26 Proposed 3,324,159 965,880 - 4,290,039 FY 2024-25 Amended 2,931,900 885,020 - - 3,816,920 FY 2023-24 Actual 2,668,451 913,344 45,808 - 3,627,603 Redding Municipal Utility FY 2026-27 Proposed 1,663,412 714,990 - - 2,378,402 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 237 Administration FY 2025-26 Proposed 1,491,985 757,300 - 2,249,285 FY 2024-25 Amended 1,916,520 762,410 tis , ltt{r - 2,678,930 FY 2023-24 Actual 1,847,484 801,835 - 2,649,319 FY 2026-27 Proposed 2,893,359 3,295,060 - 20,000 6,208,419 FY 2025-26 Proposed 2,905,487 3,100,480 75,000 20,000 6,100,967 Fleet FY 2024-25 Amended 3,031,510 3,115,480 70,000 - 6,216,990 FY 2023-24 Actual 3,013,642 3,057,209 - - 6,070,851 FY 2026-27 Proposed 183,855 181,820 - 152,610 518,285 FY 2025-26 Proposed 176,132 177,600 - 152,610 506,342 Parking FY 2024-25 Amended 177,080 144,210 25,800, y{u :` ''r';5 �6,20 499,710 FY 2023-24 Actual 162,596 133,086 33, 240, 240, 570,293 FY 2026-27 Proposed 5,898,070 17,334,655 11 X9,4 C# 48,17 34,910,305 FY 2025-26 Proposed 5,673,350 16,849,6291,# 14,490 1, 48 1T � 38,385,639 Water Utility' FY 2024-25 Amended 5,511,220 14,903 430 $sti 32,463,,�77 ��$#rt#s,�,, 52,877,805 FY 2023-24 Actual 5,677,174 13,225 928 400�xz. 16,001 34,226,504 FY 2026-27 Proposed 7,501,797 14� ,1,210 5,648,440 44,503,664 39 5,651,440 48,825,799 FY 2025-26 Proposed 7,266,559 316 ,1905,651,440 Wastewater Utility FY 2024-25 Amended 7,381,390 ,',760,720 5,605,500 83,074,230 FY 2023-24 Actual 7,0 2,639,687 12 639,687,610,290 5,619,312 37,876,250 FY 2026-27 Proposed 10t 0,963 615,000 3,400 31,034,323 FY 2025-26 Proposed 1' 52,576 9,700 215,000 3,400 29,590,676 Solid Waste Utility FY 2024-25 Amended �,s ;�F 1590 1714,640 10,353,420 3,250 39,814,900 3,775,747 1,073 31,611,192 FY 2023-24 Actual ��' �rr 44'X5r#,387,437 FY 2026-27 Propo4k, # `x'1,065,821 829,580 640,000 870 2,536,271 FY 2025-26 Proposedf$ f#t 969,512 791,970 640,000 860 2,402,342 Storm Drain Utility�r r FY 2024��iiia.., ii�r.. 1,220,850 767,860 2,258,125 4,246,835 FY 2024 Actual .fi ��> 881,467 847,830 1,167,895 851 2,898,043 FY 2027 Proposed $ 35,417,892 $ 62,550,052 $ 35,275,620 $ 5,873,490 $ 139,117,054 "25ropos'r#'' $ 34,347,221 $ 60,391,599 $ 44,256,100 $ 5,876,480 $ 144,871,400 Total 4 { Y lir} ,. FY 24 25 Arii�tWd $ 36,492,170 $ 55,666,870 $ 116,405,520 $ 5,800,530 $ 214,365,090 r� otual $ 35,207,101 $ 53,400,0951$ 40,006,938 $ 5,908,677 $ 134,522,812 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 238 ,r tr # tis , ltt{r � i;J=Si }r City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 238 Personnel The following table depicts the personnel assigned by division within the Public Works Department: Description FY 2023-24 FY 2024-25 +FY 2024-25 FY 2025-26 Increase FY 2026.27 Increase Actual Adopted Amended Proposed, (Decrease) Proposed (Decrease) F/T 37.00 37.00 37.00 39.00 2.00 39.00 Public Works - Engineering P/T 2.40 2.40 2.40 2.40 - 2.40 - Total 39.40 39.40 39.40 41.40 2.00 41.40 Streets F/T 16.00 16.00 16.00 17.00 1 0 r,}ft , ass; x,17 00 - P/T 2.40 2.40 2.40 2.50 Total F/T 18.40 15.00 18.40 15.00 18.40 15.00 19.50 15.00 19AW; ; rzt�:)r 1j - P/T ET/USA Locate Total 15.00 15.00 15.00 1 1 �tr�rj' - s,r 15.00 A Redding Municipal Utility Administration F/T 9.00 9.00 9.00 1, ;; 9 00 lay,=,n. �,�' 9.00 - P/T ,{,,,_` - - Total 9.00 9.00 9 f'�� 9.00 - Fleet F/T 21.00 21.00 ,00 21.00 - 21.00 P/T Total 21.00 21.0", 21.00 isi=< 21.00 - 21.00 F/T 1.00 1 0, 1.00 � �'` 1.00 1.00 - Parking P/T- i11, "AL - Total 1 �0 1.00 1.00 1.00 F/T 31.00 �r r X11.00 s #r ',rw , 31.00 32.00 1.00 32.00 - Water Utility P/TX2.88 2.88 3.50 0.62 3.50 - 4} Totalj33.88 �,' 'r 88 33.88 35.50 1.62 35.50 F/1 , 43.00 43.00 43.00 49,00 6.00 4900 - Wastewater Utility /T f ,�� ? 1.445�1.44 1.44 1.50 0.06 1.50 TOO4�1 44.44 44.44 50.50 6.06 50.50 Solid Waste Ut'I' ' Wi t ,,,, ,4.„ 80.00 84.00 84.00 83.00 (1.00) 83.00 - P/T 0.96 0.96 0.96 2.00 1.04 2.00 1,4,,,,Total 80.96 84.96 84.96 85.00 0.04 85.00 .< /T 6.00 8.00 8.00 7.00 (1.00) 7.00 - Storm Drain P/T 1.44 1.44 1.44 2.25 0.81 2.25 Total 7.44 9.44 9.441 9.25 (0.19) 9.25 - F/T 13.00 13.00 13.00 13.00 - 13.00 West Central Landfill P/T - - - - - - - Total 13.00 13.00 13.00 13.00 - 13.00 FIT 272.00 278.00 278.00 286.00 8.00 286.00 Total P/T 11.52 11.52 11.52 14.15 2.63 14.15 Total 283.52 289.52 289.52 300.15 10.63 300.15 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 239 Significant Storm r i tier The Storm Drain utility continues to realize an increasing deterioration to the storm drain system with insufficient resources to maintain and replace the system as necessary. Unlike the other utilities, the Storm Drain utility is exempt from Proposition 218 requirements and therefore any proposed increase in rates is designated a special tax and subject to two thirds voter approval. Consequently, the rate has not changed since inception in 1994. In addition, unfunded State -mandated storm water quality related requirements are increasing, adding to demands that are a struggle to meet with current resources. This proposed budget includes funding contributions from the other municipal utilities in proportion to their impact on the storm drain system. Transient issues continue to affect the Utility with a significant amount of trash impacting the w' pausing flooding, and damaging infrastructure. $� , No new positions are request for this budget. Water Increasing state regulations regarding ground water management and water conser�n w�"fequire additional resources and affect the Utility's revenues and expenditures in this budget cycle and into theuture'"State W'r Board has developed efficient water use targets that will require the City to set an annual water, Cah`�ianUP hake water conservation a ,gOway of life." Aging infrastructure replacement continues to be a priority t dduce the r b&'# impact of water main breaks. One new Public Works Maintenance Worker is requested in Division 610�'istntlon, in FY 25-26 to assist in routine maintenance of the distribution system, including fire hydrants amts �;t Wastewater The Wastewater utility is facing multiple challenges groundwater (I&I), and regulation changes directs ,, requirement to sample for Per and Polyfluoroall�h= ul removal. Chemical availability and increased (A#s are system as well as the planned introduction of lit y investments and have added many add4w# 2"ecc ) increase operation, maintenance a: requirements, dramatically increase, third -party lawsuits. With the past maintenance. One Plant Mechanic posh is IHl equipment between b'tthe St requested to Clear Cr10 '110"OF Environmental for V (NPDES) peiits of th tr� Division i' 25 26 ' assist in inclu�i aging infistructure, substantial infiltration and inflow of �'inrpsohd��! sposal and laboratory operations, including the lsta�es (1�sotentially requiring additional treatment process for sr��fieant challenges facing the utility. The addition of the Pyrolysis ate Codigestion at the Clear Creek Treatment Plant are significant equipment, increasing the maintenance burden on staff. These issues to significant repairs, software investments, enhanced training bottories, and increase the City's exposure to regulatory penalties and itional lift stations have been added to the system that require routine ested td Creek Wastewater Treatment Plant, in FY 25-26 to maintain new and existing i,ter and Clear Creek Wastewater Treatment Plants. One Laboratory Technician position is " oment Plant Laboratory in FY 25-26 to assist with the regulatory requirements of the tation Program (FLAP) standards and National Pollutant Discharge Elimination System plants. One Wastewater Collections Lead Worker is requested to the Collections System maintenance, lift stations, and repair of sewer trunk -lines. 1e *,d ni " A new Electricals ician position is requested for FY 25-26 to assist all other ET's with Supervisory Control and Data Acquisition (SCADA� development and maintenance for both the Water and Wastewater Utilities, the Laboratory Information Management Systems (LIMS) as well and work closely with our IT department to maintain peak cyberseeurity protection for both Utilities. The position will also assist in development of new policies and procedures for water and wastewater divisions communication networks, SCADA systems, and operations to meet Critical Infrastructure Security and Resilience regulatory requirements provided by Cybersecurity and Infrastructure Security gency (LISA) per future state and federal (i.e. EPA) requirements. No new positions are request for this budget. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 240 Solid stUtility The Solid Waste Utility (Utility) is facing significant challenges relating to space constraints, aging equipment, the increasing cost of equipment replacement, capital outlay, rising personnel costs, rising disposal costs associated with household hazardous waste, increased tonnage and the increase of diversion requirements that are a result of adopted legislation. Staff continues to implement tasks and activities to meet the requirements of SB1383 which include: mandated collection, processing, and diversion of organic waste, edible food recovery, organic product procurement, additional reporting requirements, Mandatory Commercial and Multi -Family Residential Recycling, continued education, outreach and enforcement. Additionally, compliance activities with the State Water Board's Trash Amendment has resource implications as well. During this budget cycle the Utility will be need to acquire equipment to process source separated food waste so that it can be received at the Clear Creek Waste Water Treatment Plant and included in the pyrolysis process to generate additional renewable gas, green energy and biochar. The Utility will also fund a multi -million -dollar upgrade to the Materials Recovery Facility (grant funded) that will introduce automation, greater efficiency, and increase sorting productivity. a Solid Waste is not be requesting any additional positions this budget cycle. Fleet Maintenance The significant issues for Fleet Maintenance include: the increasing number related to parts, tires and steel, parts availability, and preparing the shop vehicles and equipment. Fleet Maintenance is not be requesting any additional positions this budg Engineering The most significant and continuing issue facing the Divisi "'i is an inti utility, impact fee, and grant funded infrastructure projects Y meeting Permit, MS4 Permit, Department of Industrial Relat' or co difficulty recruiting and retaining professional a "ers t��elive�� In FY 2025-26 Engineering is requesting two Improvement Plan contemplates considerable Capital Improvement Plan. The Divi s h The City will continue to utilize cotant s schedules and additional projects na'et conte Streets Division Increasing costs to zero emission n workload associated with programmed large ing regulatory mandates (NPDES Construction sce, and more). This division continues to face Improvement Program. tQ,Ji gineers to support capital project delivery. The proposed Capital M both the number and value of projects over the City's next 5 -year 1 production design engineers to successfully accomplish this goal. rtj;ji,%her the design and construction phases to manage peak delivery or that may arise due to emergencies. The preservation of "bntmues fo" fie the biggest challenge as funding remains limited and the City's pavement condition has reached`aoder t�}r s is a challenge facing most cities as the State and Federal governments continue to debate existing fras�z�e mainte>3hhce needs. With the passage of SBI, additional funding has allowed us to maintain, but not improy�zi�3dAli the dent poor pavement conditions. The City continues to aggressively pursue and leverage grant funding to "wide s�t mfr'"cture improvements. To accomplish a more efficient management of the system with the current re9ftces, o ''associate engineer position is being requested in FY 25-26 as the division currently has no associate txt, s engineers The Parking Division previously relied on the General Fund to ensure minimum maintenance and enforcement. With the implementation of the Downtown Parking Strategy in early 2023, the City has begun evaluating parking supply and demand for both on -street parking and long-term off-street parking lots along with identifying potential maintenance issues with the new pay station and application based revenue system. The Employee Parking Permit program established with new parking strategy may identify a demand for additional employee permits to be issued furthering the need for reallocation of long-term off-street parking lot spaces within the overall downtown parking needs assessment. Enforcement continues to remain a critical. aspect of meeting the target parking occupancy rate of 85% while at the same time realizing user compliance at a level (estimated at 50%) rending the parking division self-sufficient from a cost perspective. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 241 Citywide Traffic Impact TI Program The cost of improvements continues to escalate beyond revenue collected and several projects will be deferred until sufficient revenue is received. An update to the fee program is expected in FY 25/26. Dana Traffic Impact Fee Program The majority of this service area is built out with very few parcels left to develop. This fee is not currently being collected. Staff will work to monitor traffic service levels and develop projects to mitigate any deficiencies. No significant issues exist for this fund. North Redding raffia Benefit District T Significant transportation infrastructure challenges remain in this project area. Consequently, occurred. The City will need to re -address the infrastructure financing plan with the dissolutii in California as tax increment revenues, in addition to NRTBD funds, were expected to fun#rl of the fee program is expected in FY 25/26.` Capital Improvement Program Overview (2 i St {s., Rrr irr s(�rt �1is �rjt.t tir Stormrain UtilityAN M { t� ;r�, ,y{ trrr ,f! s F Capital Projects — 2025-26,r r;+�,`. r`r '� �rj"� t�f • Replace aging and failing pipes - $500,000 Capital Projects — 2026-27 Replace aging and failing pipes - Water Utility Capital Projects — 2025-26 • Replace aging an( Adir • Cypress Pune ti rr. • North., rare All Capital Pmts — 2��27 • xepla • Pump Line Replacement Ph. 1 - $7,100,000 and failing pipes - $7,000,000 Replacement - $72,000,000 • Pump Station 3 & 4 Upgrades - $1,000,000 Wastewater tilit Capital Projects — 2025-26 • Replace aging and failing pipes - $6,000,000 • Co -Digestion Bio Gas - $12,600,000 ,pment has it agencies An update City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 242 • Lake Redding Interceptor 1 - $5,300,000 Capital Projects — 2026-27 • Replace aging and failing pipes - $8,000,000 • Westside Interceptor - $15,300,000 • Magnolia Phase II - $13,100,000 Solid Waste tilt Capital Projects — 2025-26 • Replace worn out waste wheelers (carts), containers, and drop boxes and purchase mandated commercial recycling and organics recycling - $500,000�,v • Litter Abatement Program, which includes funding to Community Ser shopping cart return program, transfer station fees for disposing of receptacles, access denial, and portable toilet rentals for placement • Purchase trash capture devices to prevent trash and debris from $110,000 California 10"'i'Torcement Officer, lly trash compacting City - $600,000 and going in the waterways - • Support of local community special events - $5,200 , �,;'�{'`'itFr� rjj tt & Capital Projects — 2026-27 'i • Replace worn out waste wheelers (carts), ","" aiii ani � � � 's and purchase additional receptacles for California mandated commercial recycling and o�tiics recing - $500,000 • Litter Abatement Program, shopping cart return progi receptacles, access denial, • Repair the crane • Remodel of • Purchase gash d $1100`' �r • Short 0, 1111""001 1 c f t { All Fleet �rr¢s rrtSs � Capital Projects — 2025-26 i k 4N judes �dmg to Community Service Officers and a Code Enforcement Officer, tan tlptathees for disposing of waste collected, Big Belly trash compacting portable t"J% t I ''s for placement in strategic areas around the City - $650,000 s, ,adjust loa n' n the transfer trailers prior to hauling material to the Landfill - $95,000 rI{ a fist t�<t.Y ig rtitn'- $250,000 tib prevent trash and debris from entering the storm drain and going in the waterways - special events - $5,200 • No new projects are contemplated for this fiscal year. Capital Projects — 2026-27 • No new projects are contemplated for this fiscal year. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 243 Streets Capital Projects — 2025-26 • ADA Curb Ramps - $200,000 • Traffic Calming - $50,000 • Pavement Maintenance - $4,500,000 • Sidewalk Replacement - $250,000 Capital r h Capital Capital Cityw Capital Capital • Churn CreekNictor/Rancho Roundabout Project Development - $200,000 Dana r r Capital Projects — 2025-26 • Canby Road Widening Project Development - $25,000 Capital Projects — 2026-27 • Canby Road Widening Project Construction - $270,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 244 North iTraffic act Fee Program Capital Projects — 2025-26 • None, pending Impact Fee Update Capital Projects — 2026-27 • None, pending Impact Fee Update Five -Year Financial Plans Storm Drain The following tables illustrate the projected operating and capital fund balances Storm Drain Utility Rate Fund FY 2025-26 FY 2026-220 1 7,� 356 t $ 028-29 FY 2029-30 ;r.. 1,678,385 $ 1,786,443 Beginning Balance $ 1,996,278$ Beginning Balance ,},666 $ y 1517 3,352,666$ Revenues 2,344,420 2 3,,BP` :£,.`,,=<s{ 2 ,380 2,728,712 2,780,209 Expenses* (2,394,342)s�528,271) 0 (2/,060) (2,470,654) (2,579,062) Transfers to Rolling Stock (150,0 111111f (145 t 00 }`, „`,.r,' '7150,000) (150,000) (150,000) Net Income (199} (279 9) 108,058 108,058 51,147 Ending Balance $ 1796 $ 1,517,1 k5 $ 1,786,443$ 1,786,443$ 1,837,590 Storm Drain Utility Connection Fee Fund FY 2025-26 25-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance ,},666 $ 3,360,666$ 3,352,666$ 3,344,666$ 3,336,666 Interest Revenue + ,, �, ,� 0 0 0 0 0 Expenses t ���t�y'� (8,000) (8,000) (8,000) (8,000) (8,000) Net Income ~�� (8,000) (8,000) (800) (8,000) (8,000) Ending Balance 4C Aff $ 3,360,666$ 3,352,666$ 3,344,666$ 3,336,666$ 3,328,666 t�,,,il3t � Iris fir£ 7t R, Water The followiri`1 illustrate the projected operating and capital fund balances: iN Water Utility Unrestricted Rate cash FY 2025-26 FY 2026-27 " FY 2027-28 FY 2028-29 ' FY 2029-30 Beginning Balance* $ 35,028,734 $ 29,427,702 $ 30,389,648 $ 29,595,544 $ 30,895,745 Revenues 32,829,930 35,112,290 40,423,225 42,271,519 44,197,797 Expenses** (38,230,962) (33,750,344) (40,687,329) (40,756,318) (46,444,476) Transfers to Rolling Stock (200,000) (400,000) (530,000) (215,000) (340,000) Not Income (5,601,032) 961,946 (794,104) 1,300,201 (2,586,679) Ending Balance $ 29,427,7021$ 30,389,648j$ 29,595,5441$ 30,895,745j$ 28,309,065 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 245 Water Utility Connection Fee Fund FY 2025-26 FY 2026-27 FY 2027-28 ' FY 2028-29 FY 2029-30 Beginning Balance $ 4,047,384$ 5,523,367 $ 6,048,385$ 5,400,576$ 1,942,037 Revenues 1,630,660 1,684,980 1,577,616 1,612,537 1,628,385 Expenses`* (154,677) (1,159,961) (2,225,425) (5,071,076) (2,176,920) Net Income 1,475,983 525,019 (647,809) (3,458,539) (548,535) Ending Balance $ 5,523,367$ 6,048,385$ 5,400,576$ 1,942,037$ 1,393,501 Solid Waste tilt The following tables illustrate the projected operating and capital fund balances 5 Stsjgf,4,tt �titi} Ott lir,'14, sJiPg Solid Waste Fund FY 2025-26 FY 2026-27 FY -28 FY - -2 FFY 2029-30 Beginning Balance $ 5,940,513$ 7,658,317$ Ai'336, 7,, 6,2,34 $ 6,397,204 Revenues 31,308,480 32,412,270 30,90 1;56,240 36,591,790 Expenses (29,590,676) (31,03�i)`'�{(31,73' (42,504,773) 715,570) (33,840,180) "transfers 0 (1,7,000) y ..,'`F'=tt ' Q OOt� `�'� (2,500,000) (2,000,000) Net Income 1,717,804 (32g}� (1,0730) 140,670 751,610 Ending Balance $ 7,658,31 264 6,534 $ ,204 , $ 7,148,814 Ending 8,A$ 3,946,537$ 2,139,803$ j 2,735,658$ 4,547,155 I x I Y{ Wastewater till' The following tables illustrate the projected op an and ital fuf glances: Wastewater Utility Rate FundFY -26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance $ ,,, 11,7K323 $ 3,946,537$ 2,139,803$ 831,828$ 2,735,658 Revenues 1,1 39,382,710 41,130,160 42,996,798 44,868,775 46,890,269 Expenses* ��� (46,901,496) (42,636,894) (42,504,773) (39,564,945) (40,278,733) Transfers to Rolling St (300,000) (300,000) (300,000) (400,000) (300,000) Transfers to Disinfect! Idi 0 0 (1,500,000) (3,000,000) (4,500,000) Net Income (7,818,786) (1,806,734) (1,307,974) 1,903,830 1,811,497 Ending 8,A$ 3,946,537$ 2,139,803$ 831,828$ 2,735,658$ 4,547,155 Wastewater Utility C ection Fee Fund FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Beginning Balance $ 119,073$ 0$ 0$ 0$ 0 Revenues 1,805,230 1,866,770 1,893, 720 1,935,450 1,954,401 Expenses 1 (1,924,303) (1,866,770) (1,893,720) (1,935,450) (1,954,401) Net Income 1 (119,073) 0 0 0 0 Ending Balance Is 0 $ 0 $ 0 $ 0 $ 0 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 246 Performance Measures and Workload Indicators Storm Drain Utility The Storm Drain Utility is responsible for the maintenance of ditches, culverts, pipes, catch basins, and outfalls, and capital improvements needed to maintain or upgrade the existing facilities. The overall conveyance system is comprised of both public and private segments. The Storm Drain Utility responds to the needs of the public component of the overall conveyance system. The miles of channels shown are for both public and private segments. The miles of Storm Drain Pipe and number of Inlets and Outfalls show only the public facilities. } 11 t Water Utility1}t}' tj}tq r, Y ttt The Water Utility provides domestic later and firews to the community and parts of Shasta County outside the City limits. Water sources are the Sacro 'R, Trinity/i� iskeytown Lake via the Spring Creek Conduit, and groundwater wells. gggvm Performance indicators ar',11 1 fo ws �„ } , t. rF f�. j:.=s WORKLOAD Ati ~WO rCEEASURES 2023-24 2024-25 2025-26 2026-27 Workload Indicators Actual Estimated ted Projected Miles of Storm drain Pipe 191 19 159 196 Miles of bitches/Channels 200 0.50% } 2p _, 200 Miles of Ditches/Channels Cleaned 4.3 $}j 4.5 {{ {r `t 4.5 Percentage of days water quality met standards 100% 100% t, `I'1,4„% 100% Percentage of MaintainedDitches/Channels to be Inspected Annually 100% } , 1p 3,282 3,298 „u},`� t qtr 3% 3,709 3,727 Percentage of Inspected Ditches/Channels to be Maintained Annually 3% } 3% 3% Number of Inlets' �ft0 ��,{?r 7,022 ',{.'}a.. 7,030 y 7,035 Percentage of Inlets Inspected Annually I 0 25% t t x 11 25% 25% 245 250 250 Miles of water mains receiving uni-directional flushing 25 Percentage of Inspected Inlets Requiring Maintenance/Cleaning �`t t }o ty'5% 5% 5% 591 „ 800 Number of customer meters/boxes repaired or replaced 219 Percentage of inlets Cleaned/Maintained Annually 9 y 2% �,'�2% 2% 2% 1,054 �s. ,,a 1,065 Number of Outfalls r��5rz �, } .`'i 1,344 1,350 1,360 Percentage of Outfalls Inspected Annually �,� 25% 25% 25% 25% 3,tie Percentage of Inspected Outfalls Requiring Maintenance/ ant 20% 20% 20% 20% Percentage of Inspected Outfalls Cleaned/Maintaine nu �� } ,,} 3% 3% 3% 3% Number of Storm Drain Markers Installed 43 43 43 43 } 11 t Water Utility1}t}' tj}tq r, Y ttt The Water Utility provides domestic later and firews to the community and parts of Shasta County outside the City limits. Water sources are the Sacro 'R, Trinity/i� iskeytown Lake via the Spring Creek Conduit, and groundwater wells. gggvm Performance indicators ar',11 1 fo ws �„ } , t. rF f�. j:.=s WORKLOAD Ati ~WO rCEEASURES 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Number of mors ices 31,730 31,888 32,047 32,207 NotAnnua se s 104 158 159 160 % Annual Gro to 1.0% 0.50% 0.5% 0.5% Quantity of water p eed (acre feet) 23,948 24,050 24,100 24,250 Percentage of days water quality met standards 100% 100% 100% 100% No. of service orders completed and recorded via Vertex 3,250 3,266 3,282 3,298 No. of work orders completed and recorded via Cartegraph 3,709 3,727 3,746 3,765 Miles of water mains 564 565 566 568 Miles of substandard mains 42 42 42 42 Number of main & water service failures/disruptions per year 194 245 250 250 Miles of water mains receiving uni-directional flushing 25 25 25 25 Number of isolation valves exercised 534 591 735 800 Number of customer meters/boxes repaired or replaced 219 234 220 220 Services per employee 1,028 1,054 1,060 1,065 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 247 Wastewater Utility The Wastewater Utility consists of the domestic and industrial sewage collection, treatment, and disposal facilities serving the City. This system includes over 430 miles of interceptor and trunk sewers, 18 sewer lift stations, and two advanced secondary wastewater treatment plants with effluent filtration. ** 1 HE = household equivalent = 240 gpd MGD = million gallons per day. * * * Total Peak flows are calculated by the SWWTP. Dry Flow is calculated for months of July, **** GDP = gallons per day Solid sty Utility The Solid Waste Utility Redding including ger management of refuse' (MG=million gallons) into the CCWWTP and id�nercial, industrial, and construction waste collection for the entire City of y cart), recycling (blue cart), and green waste (green cart) services. This service includes Transfer Station and Material Recovery Center, and the West Central Landfill. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 248 2023-24 2024-23 2425-26 2826-27 WORKLOAD AND PERFORMANCE MEASURES Actual Estimated Projected Protected No. of Residential HEs 33,140 33,549 33,884 34,233 No. of Commercial/industrial HEs 10,171 9,218 9,310 9,403 No. of Other Hes * 363 347 372 784 Total HEs Served' 43,674 43,114 tJ?}+,t 46 44,420 %Annual Growth Rate 1.0% 0. 1 1.0% Clear Creek Plant MGD** Dry Flow 6 �s'� Ear' r 3 6 Stillwater Plant MGD D Flow Dry 2 2 'r' 2 flat say;" Total Peak Flows (MG) **' 5 4,,,„ s,,, 3 �r=r 53 53 Total GPD **** Dry Flow per Total HEs 203 i `i 188 r �;t201 200 Miles of Sewer Main 436 437 .x. Total FTE Utility Staff ,}'$ Oft I' 46 46 Total HEs Served per Total Staff{ `�„��,,,t`t;93 r ; 1,003 1,076 1,087 ** 1 HE = household equivalent = 240 gpd MGD = million gallons per day. * * * Total Peak flows are calculated by the SWWTP. Dry Flow is calculated for months of July, **** GDP = gallons per day Solid sty Utility The Solid Waste Utility Redding including ger management of refuse' (MG=million gallons) into the CCWWTP and id�nercial, industrial, and construction waste collection for the entire City of y cart), recycling (blue cart), and green waste (green cart) services. This service includes Transfer Station and Material Recovery Center, and the West Central Landfill. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 248 Workload Indicators 2023-24 2024-25 Actual Estimated 2025-26 Projected 2026-27 Projected Solid Waste Collection - - - #Waste Wheelers 454,150 475,881 478,261 480,652 #'Dumpsters 56,134 58,036 58,326 58,618 # Collections - Drop Boxes/Trash 3,060 3,153 3,169 3,185 # Collections - Compactors/Trash 1,384 1,429 1,436 1,444 # Collections - Drop Boxes/Compactors/Recycling 1,743 1,687 1,695 1,704 Waste at Transfer Station - - - - City Trucks (Tons) 61,923 61,201 =r,y,4� 507 61,814 City Self -Haul (Tons) 14,398 13,44;{, r 1r6 13,584 Non -City Self -Haul (Tons) 11,781 10, � 11,04 11,099 Recycling Trash (Tons) 1,683 1 �r 1,150 1,14 1,162 City Sweeper (Tons) 1,019,g r ,,,eta $ ;4 - 1, 1 rt ¢, X56 '� 1,162 Compost Trash (Tons) 117 x ted ;a,.f"' 87 88 88 Mattress Trash (Tons) 12 j'i" ,3 19 19 19 Total Waste Collected (Tons) ,` 90,932 r 88,485 88,928 Diverted Waste (Tons) ,£,, `� "� 29;081 29,226 29,372 Waste at Landfill- �s.,. City Waste Buried (Tons) 10� 102,046 102,556 103,069 Non City Waste Buried (Tons)2,432 60,140 60,441 60,743 Total Waste Buried (Tons)1"4,886 162,186 162,997 163,812 Recyclables 1� f - - Recyclables Sales (Tons) 7,998 9,628 9,676 9,724 Recyclables Sales (Revenue) Nk486,224 913,903 918,472 923,065 Mixed Recycling to Recycling Industries 763 1,008 1,013 1,018 Compost Sales (Yards) 958 1,402 1,409 1,416 Compost. Sales (Tons)It 508 743 747 751 Compost Sales (Revenue 24,885 21,773 21,882 21,991 Compost Donated / No C e (To 165 840 844 848 Fines Sales (Tons) 1,595 2,175 2,186 2,197 Fines Sales (ReveWl 38,998 53,179 53,445 53,712 Fines Donate o e( - 1 1 1 Overs / N Arge (T 521 563 566 569 Green Waste (Tons) 9,072 9,663 9,712 9,760 Green Waste Co t (Expense) (281,245) -299,567 (301,065) (302,570) Mattress Recycling ( s) 290 235 236 237 Land Applied (Tons) 1,603 1,611 1,619 Number of Vehicle Trips - - - - Total to Transfer Facility ; 118,034 117,780 118,369 118,961 Total Self -Haul to Transfer Facility 97,112 95,256 95,732 96,211 Total To Landfill 41,107 41,363 41,569 41,777 Total Self -Haul to Landfill 29,616 28,721 28,865 29,009 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 249 Fleet Maintenance The Fleet Division provides fleet maintenance for the entire City's rolling stock, including over 925 pieces of equipment (cars, pick-ups, heavy-duty trucks, wheel loaders, paving equipment, fire equipment, generators, and fork lifts.). Workload Indicators 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Repair Orders (All) 5,368 5,318 5,345 5,371 Number - City Units 950 975 980 985 Special Equipment Training 6 6 6 6 Supervisory Training classes 2 2 , .,.a3 , } , , 2 2 ,r Oita 3r ltS t r t J{ Streets Division t„}t its Frt �f 7k}t t §zfzt,r The Streets Division provides day-to-day maintenance of the City's roadway transposon network }}t: 7Et{ }�}31,i"z s,:t r�, Parking Division t% j rs tk }' t The Parking Division manages parking f Redding. Workload and Performance Measures 2023-24 25 5-26 2026-27 Workload and Performance Measures 8 Es Projected Projected Miles of Streets Maintained 4492 } { tt }'5 459 463 Lots Recorded 39 212 90 90 Number of Traffic Signals 1 r, 91 92 93 Lane Miles of Streets Resurfaced71 -t5 �ft�rt,�a. 10 E.. 15 15 Miles of Alleys Maintained12 ; ,_, ' 12.66 12.66 12.66 Number of Barricadesrt ,,t s 404 40 406 406 }}t: 7Et{ }�}31,i"z s,:t r�, Parking Division t% j rs tk }' t The Parking Division manages parking f Redding. Workload and Performance Measures 2023_24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Number of Parking Lots (in se 8 4 3 3 Number of PaystationsAy48 1 50 50 50 sm The Engind�g Dx 9 on provides engineering, survey, and environmental planning support for the City's capital improvement program and Oft#Fdevelopment program. Workload and Performance Measures 2023-24 Actual 2024-25 Estimated 2025-26 Projected 2026-27 Projected Subdivision Parcel Maps 7 3 4 4 Subdivision Final Maps 1 5 2 2 Lots Recorded 39 212 90 90 Easement Records 20 34 25 25 Encroachment Permits 280 307 325 325 Value of Projects Advertised for Bid $48,000,000 $25,000,000 $133,000,000 $66,000,000 Number of Projects Advertised for Bid 16 27 22 14 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 250 Unmet Needs Storm rain Utility 1. Increased maintenance funding for rolling stock, facility replacements, upgrades, and transient issues. 2. Funding for capital projects that relate to maintenance of the existing system, emergency repairs, and major flood events. There is currently minimal funding identified for these work tasks. 3. Funding to construct and maintain trash capture projects to satisfy MS4 permit requirements. Wastewater blit 1. Significant increases in processes and equipment at the Clear Creek Wastewater Tre4,,� ent Plant ar&,I) x rently under construction. Once the Pyrolysis, and food waste receiving, methane capture,,, an l"00generation processes are completed, combined, they will create a significant burden of operations by 28 buil cycle ff�lditional staff are needed in order to operate and maintain these new processes. 2. Increased flows from existing infrastructure, new construction and Intion are resulting in operational challenges within the collection system. New developments are e ndrng� ``'outlyiq ��reas requiring new lift stations to convey sewage to the existing system. Access to greed aft as tQ e issues continue to be a challenge. Additional operations staff for the Collection System Oji be nee;o m'in the desired level of service. 1. Replacement of Pump Station 1 is currently un complete. The cost estimate has increased signifi and Federal funding sources including grants and million in additional funding. .t.l ftt Staffing levels within the water dep Several routine maintenance prograr the distribution system. Additional including fire hydrants and vatyg,, added in FY 25-26 but there4 tr11 a Solid Waste tilt with t �,�pla """""design, and permitting process almost y and the Utility is exploring funding options with State interestloanli The Water Utility will need approximately $60 'dot m&M§ff bn a level appropriate to the growth of the system. 4„;;; ,fished years ago to help assure the longevity and serviceability of fed in order to address some of these deferred maintenance issues x Distribution Public Works Maintenance Worker position is being itional staff. 1. State legislation(S �,regd� the�drsion and recycling of organics is in full implementation. Currently, there are very hmtted 17trons`� arlabie "'Vit ,�e recycling of food waste. Staff has implemented the inclusion of food waste as a feedstoc,nto they�,,A,J osting operation and is hauling source separated food waste to an out of town facility. With the Cleafreeij{ttr Treatment Plant pyrolysis project in operation, the next step in addressing food „F waster*o, meWW process food waste into a slurry so it can be included in co -digestion at the treatment plant. The esti *fed coW, for a �ect providing a permanent facility for food waste processing is $10,273,600. Staff is looking fog '"less cod and infRini solution as well as possible ways to finance this type of project. Due f �e constraints at the Solid Waste Transfer and Recycling Facility, staff proposed and the City Council adopteclacility Master Plan that identified options for expanding the current facility. One of the options to provide neededspor continued growth and expansion was to move the Marshalling Room, employee parking for drivers, and truck parking to the City owned property on the West side of Abernathy Lane, directly across from the current location. The estimated cost of this expansion is $9,812,400. 3. Due to the increase in use and volume of materials and material types brought to the HHW and DropOff Recycling Facility, additional space is needed in order to process and store materials and provide a sufficient amount of space for customers to unload materials. The estimate for this project is $2,000,000. 4. Leaves are considered organic material and can be added to the compost operation if they are not commingled in a street sweeper which would introduce oils and other products with them that makes them not fit for composting. A separate leaf collection process would allow for the diversion of leaves during the fall season. The estimated cost of a specialized vehicle for leaf collection activities is $150,000. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 251 Fleet Maintenance 1. Since the time the Fleet Shop was designed and built, the size of some of the equipment the City has acquired is larger in size and barely fits under the roll -up doors for entry in to the Shop. Raising the height of the Shop doors would allow easier access and limit the chance of accidentally striking the doors and causing damage. The estimated cost of the project is $ 50,000. Streets ivir Street maintenance continues to be the major challenge for the Streets Division. The Pavement Management Program (PMP) classifies the condition of the various street segments and provides a rating. The current backlog of pavement needs totals over $100 million in order to bring the entire system to a "very good" rating of 75 out of a 100 scale. That backlog is expected to grow to over $110.88 million by 2026 if no other resources are allocai ,-,,,,T be current pavement condition index system wide is rated a 49 with residential and collector streets fallhn � t '6`41 „ category. To maintain the current rating, an investment of $3.6 million annually is needed. The adoet alles an average of $5.0 million per year investment in overlay. It is estimated that over $14.4 million year is nee l to bring the entire system to an ideal rating that would only require minor maintenance to plve 2. Pedestrian facilities are experiencing deterioration and need continual rep i-repemenf'fe are many gaps in the system that need new sidewalk and other enhancements. Americalf with D*ilities Acf}`(ADA) compliance for curb ramps and connectivity with no additional revenue adds slgmficantd�to all stxf work capital projects. This diminishes the funds available for pavement maintenance ;3} A<< F to ,ts t{#V` Parking ivi n 1. Parking Lot Repaving - $30,000 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 252 WFII Du City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 254 APPENDIX r■D Table of Contents Glossary/Acronyms.......................................................................................................................257 FundDescriptions.........................................................................................................................264 BudgetPolicies..................................................................................................s,£� 4 .....269 ............... 291Reddin Bus Authority • Redding Housing Authority........................................................ .. �`t�'299 oil Continuum of Care...................................................................... ., ......... ........: y.....303 1 I .............305 .............307 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 255 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 256 ACCOUNTS The account segment contains accounts for assets, liabilities, fund balance, revenues and expenses. Accounts are identified in the 38-didigt accounting code structure as the third segment, which is seven digits, e.g. 000-0000-XXXXXXX-00000-000000000-000-000000. To identify the various types of accounts included in this segment you can look at the first digit in the account segment: 1 indicates Assets, 2 indicates liabilities and fund balances (specifically begin in 29), 3 indicates revenues, 4-9 indicate expenses. Expenses are where budget is typically enforced and has subset,'atn the 4-9 to identify different types of expenditures accounts. 4 indicates personnel accoup5 milxes O&M accounts, 6 indicates special use type accounts, 7 indicates capital outlay acco � , $ indicat $ Federal. Energy Regulatory Commission (FERC) accounts, which are exclusively usey tlectric Dartment for tracking and reporting to FERC. 9 indicates debt and subscription �� ed info�t tion{, hnology arrangements (SBITA). ACCRUAL BASIS OF ACCOUNTING A method of accounting that recognizes the financial of activities when they occur, regardless of the timing of related Council. BUDGET MESSAGE and interfund before any amendments were made ,id to incur obligations for specific may be expended. rent level of services, assuming no isive financial program to the Citv A general discussion of the adopted budget as presented in writing by the City Manager to the City Council. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 257 BUDGET ACCOUNTS Accounts used to enter the adopted annual operating budget into the subsidiary ledgers as part of the management control process. BUDGET CONTROL The control or management of the City=s resources in accordance with the adopted budget as amended by the City Council for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Funds that are used to account for financial resources used for major capital imprgy ent; CAPITAL IlVIPROVEMENT PLAN The document prepared on an annual basis that outlines what major purchased for a five-year period. CAPITAL OUTLAY Land, improvements to land, easements, buildings, equipment, plant, plant improvements, projects, infrasti t t,E that have initial useful lives extending beyond one y"< CAPITAL PROJECT A permanent physical addition to the Ci lands, buildings, facilities or major rend equipment vehicles or machinery, unle GARB t ;i Til i< it :, Lgl'k, �:. California Air Resource Boar tt r CASH BASIS OF AC(Q G l ;, `;i tt Ft r Basis of accountscogrf�r, disbursed.0' ` )r� t{}d�4t it ttttzt ttra> CDBG CER OF PARTICIPATION will be , vehicles, machinery, ible or intangible assets design, construction and/or purchase of s do not include the direct purchase of or events when related cash amounts are received or A certificate rt�ich represents a proportionate participation in a tax-exempt lease agreement in which the lessee is a pub 4`entity. Rental payments are annually appropriated by the lessee. CHARGES FOR SERVICES Monies the City receives as payment for services provided, such as water, sewer, solid waste, and building permits. COSTS The amount of money or other consideration exchanged for property or services. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 258 Charges assessed to enterprise funds for providing them administrative services, i.e., personnel services, finance services, attorney services etc. CVB Convention and Visitors Bureau DEBT SERVICE The sum of all the interest payments in a period plus the dollar amounts of any bonds in the period. A sub -unit of the City representing a functional grouping of services Works, and Development Services. A sub -unit of a department representing a specific groupir Administration, Operations, or Services. In the 38 -digit identified by the second four -digit number, e.g. 000-XXXX-1 An obligation of the City related to unperformed ( Funds established to account for ope charges that support City services such Solid Waste. ".111 s}}lisp to mature Public department, such as ure. the division is for goods and services. I re operated as private business enterprises from user Convention Center, Airport, Electric, Wastewater, and rting budget applies and at the end of which the City of its operations. The City defines the fiscal year as 12- int�t tity with a self -balancing set of accounts, which are segregated for the purpose becificfivities or attaining certain objectives in accordance with special regulations, nitation. Fund is identified in the 38 -digit accounting code structure as the first three -0000-0000000-00000-0000000000-000-000000. Future account string is an unused series in the chart of accounts that is reserved for future uses and/or needs for tracking accounting information with a new segment. Futures are identified in the 38 -digit accounting code structure as the last six digits, e.g., 000-0000-0000000-00000-0000000000-000- XXXXXX. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 259 -01 - F1 WIMM FUJIZT1 The fund used to account for all financial resources except those required to be accounted for in another fund. Primary source of monies come from local property and sales taxes that are used to pay for general City Services. LWO e1 WA _NK0412 Q ti zh31 e The administrative departments of the City, including the City Council, City Clerk, City Treasurer, City Manager, City Attorney, Administrative Services, and Personnel. GOAL The desired result of accomplishments within a given time frame GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) An association of public finance professions founded in 1906 a Association. The GFOA has played a major role in the development and local government since its inception and has sponsored the Cq ...fac in Financial Reporting Program since 1946. HUD Housing and Urban Development. The federal agency, housing activities in which the city receives fundmg"(pom the IMPACT FEES Fees charged to developers to cover, in wle necessary as a result of the developme %," .g., dice Officer `AAP for state for Excellence development and cost of improvements that will be IN LIEU PROPERTY TAXES i» tib i cc A payment that a property ►finer not t�ib�e� taxation makes to a government to compensate it for services that the "property avvner" rs that normally are financed through property taxes. An example of a "property owne'Iwould be t� Electric Utility Fund. jgdiyf fi X11 t r�: f z r orf#F �r.., INTERFUND TR'�SFE� Monies that identified it Funds whit Information departments w LOCAL TAXES fund to another fund as an accounting procedure. Interfunds are code structure as the sixth three digits, e.g., 000 -0000 -0000000 - VICE FUNDS nt for goods and services provided by on City department to another City department. ns, Records Management, Risk Management, and Building Maintenance represent are funded this way. Monies the City receives from taxes levied and/or collected locally, primarily property, sales, and transient occupancy taxes. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 260 LOW- AND MODERATE -INCOME HOUSING ASSET FUND (LMIHAF) A fund created pursuant to California Assembly Bill No. 1484 (Community Redevelopment) to be used in accordance with applicable housing -related provisions of the Community Redevelopment Law. MODIFIED ACCRUAL BASIS OF ACCOUNTING Basis of accounting according to which (a) revenues are recognized in the accounting periods in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which be recognized when due. PUBLIC EMPLOYEES RETIREMENT SYSTEM — PERS A state or local governmental entity entrusted with administering one or more pension plans. RABA Redding Area Bus Authority. ,venues ams are )00000 - ledger. -concile Fifth ten City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 261 RCAC Redding Community Access Corporation REU Redding Electric Utility RMU Redding Municipal Utilities includes Solid Waste, Wastewater, Water, and Storm Drainage utilities. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 262 ORGANIZATION OF FUNDS WITH RES• fDEPARTMENTS General Government • City Council -City Clerk • City Manager • City Attorney -Financial Services • Non -Departmental • Personnel • Fire -Police Developmental Services •Permit Center • Building • Planning Public Works • Engineering • Streets Community Services • Parks • Recreation -Midtown Mall Animal Regulation (City Manager) Code Enforcement (City Attorney) Debt Service (Finance) Finance • Dedicated Public • Rolling Stock Public Works -Parking apt; -Gas Tax 5�4x • Local Tra o f • Special ��op •R�'Housing Authority • Hot"& Community Development qg ,ommt&1 nranch Libraries • Landscape Maintenance District • Special Development Fund • Parks & Development in Lieu Fees -Parks Grants Special Development Fund - Fire Facilities (Fire) Asset Seizure (Police) Redding Electric Utility Community Services • Convention Center Public Works • Airport • RABA • Storm Drains • Solid Waste -Water • Wastewater Community Services -Building Maintenance • Marketing/Communications/PR City Clerk -Records Management • Reprographics Personnel -Employer Services • Volunteer Services -Risk Management -Employee Benefits - Payroll -Employee Benefit Group Insurance City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 263 GOVERNMENTAL R General Fund The General Fund accounts for all financial resources of a governmental unit that are not legally required to be accounted for in another fund. Special Revenue Funds These funds account for the proceeds derived from specific revenue so8urces that re�y restricted to expenditures for specified purposes.�� The City has the following Special Revenue Funds Parking Fund - This fund was established to account for the receipts and expenditures. Rolling Stock Replacement Fund —Established to account forcls designalifp�iolling stock and equipment replacement. Gas Tax Street Improvement Fund — Established OR b � }State nd� �bderal Funds that are restricted to the construction and maintenance � the city � y,��tre�°f£ystem. The Funds are transferred to the General Fund after the appropriat3expendituretare made in the General Fund. F f k > Local Transportation Fund — Established ��ecof��,�loc' f�rtation revenues that are restricted for maintenance of the street system q ie it he Funds are transferred to the General Fund after the appropriate expenditures are eneral Fund. Library Fund — Established in Shasta County Community Develii3,und`} Community Deypmenl�lock and Successor 14"'i sP.�: and expenditures associated with the Library Wd was established to account for programs financed by Funds, HOME Grant Funds, and State/Local Grant Funds d T7h,s fund was established to account for approximately $272,500 annually State f''Public Safety. Special De &pment Fund - This fund was established to account for receipts and disbursements of developmeffoUnds. Financing is provided by construction fees paid by developers and grants that are specific to assist with development. Expenditures are restricted by element. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 264 Enterprise Funds Enterprise funds account for operation: a) financed and operated in a manner similar to a private business enterprise. The intent of a governing body is that the cost of providing goods or services be financed primarily through user charges; and b) where the governing body has decided that periodic determination of revenues earned and expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City has the following Enterprise Funds: Airport Fund - This fund was established to account for the operations of the City' Electric Utility Fund — This fund was established to account for the electric utility, a self-supporting activity which renders a service o residents and businesses. °r== Water Utility Fund — This fund was established to account for,O `6 ratiofi , thCity's water utility, a self-supporting activity which renders a service on iser c���r asiti;ti residents and businesses. Wastewater Utility Fund — This fund was establis to acco� f }hoperations of the City's wastewater utility, a self-supporting activity whip renders a ice on a user -charge basis to residents and businesses. t ,i Storm Drainage Utility Fund- This fiwas�abhshed�o account for the operations of the City's storm drainage utility, a self-suctm{ttivity which renders a service on auser-charge basis to residents and businesses i t Solid Waste Fund - This fu was esaccountaccount for the operations of the City's solid waste collection and dispos�t services, a '-If-supporting activity which renders a service on a user -charge basis to rftts A�{busi�'�s. fund was established to account for the operations of the City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 265 Internal Service Funds Used to finance and account for special activities and services performed by a designated department for other departments within the same governmental unit on a cost reimbursement basis. The City has the following Internal Service Funds: Fleet Maintenance Fund - This fund was established to account for all motorized and communications equipment utilization by City departments. Information Technology and Geographic Information Fund - This fund wasakabhshed account for 1) the data processing activities utilized by all City departments, anmtami t the City's geographic information system. Marketing/Communications/PR Fund - This fund was established Communications and PR services utilized by all. City departments,,,,,,,,,,,,,,, Risk Management Fund - This fund was established to accou,u sfor t�,5 1 Winsu� cc activities of the City associated with general liability and workers compensaQ ��"11 Building Maintenance Fund -This fund was F'aCc'' unt for the day-to-day maintenance of buildings, including janitorial, , , ditionin denin d upkeep. g g air J? g, g anp p• Records Management - This fund wag?' ktabl! ed 4 i nt for the cost associated with tt maintaining the City's records system.,, Employer Services - This fund k lish� to account for employment related costs such as 3 i,t 4 X42 t & 17 g�,4 union negotiations and hirinsts. Communications- Th1,fnd establishes to account for costs associated with maintaining the city's telephone aci ystei 'r ,,,`{'` } Reprographics 114�� fifhd ' §tablished to account for the costs associated with printing, mailing, antilvery of main and in-house documents. Volun' S� ces - This fund was established to account for costs associated with the City's volunteer5€� er program. Employee Benits Payroll - This fund was established to accumulate the City's various payroll taxes and benefits, and then disburses them to the appropriate vendors and agencies. Employee Benefits Group Insurance - This fund was established to account for the self-insurance activities of the City associated with medical, dental, prescription drug and vision care of the City employees, retirees and dependents. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 266 Redding Municipal Utilities Administration - This fund was established to account for the administration unit over the City Utilities, except Electric. It also accounts for the cost of electrical technician services and the USA/Locate services of the City. Customer Services — This fund was established to track the costs associated with providing customer service for City Utilities, including Electric, Water, Wastewater and Solid Waste services. Field Services — This fund was established to capture the costs related to performing field service activ City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 267 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 268 PEFT"d-U-r P"F Id -FL -Q City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 269 (SUBJECTPOLICY I CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 R NUMBER N NUM ER EF DATE YE I PAGE I APPROPRIATION TRANSFER OF FUNDS 1 87-319 1 401 1 10/20/87 BACKGROUND At the Council meeting of September 29, 1987,.the City Council City Manager to administratively transfer budget appropriations. Council and further information was requested. PURPOSE The goal of the Administrative Transfer is to use the control expenditures and obligations of the City in a(t POLICY 1. The City Council does appropriations 2. Appropriations shall be tri 3. Appropriations shall 1 uthorize the I to staff by a�management plan by which to Manager to administratively transfer for purposes previously approved by the City Council transred between departments ,000 may be transferred to effect an emergency repair or replacement 5/89). authorized by the City Council shall not be changed administratively. The procedure `r utilizing the Appropriation Transfer Request is provided in the City of Redding Budget Policies and Procedures Manual. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 270 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT I GENERAL BUDGET GOALS BACK, The C accord PURP( To est 1. 2. 3. 4. 5. 6. 7. POLIC R NUMBER ESOLUTION NUM ER POLICY I EF DATE YE I PAGE 90-160 1 402 1 04/03/90 1 1 The City will adhere to purposes stated for utilizing a Budget. In ent ind Tin ing ind to the Igs PROCEDURE Specific procedures to achieve the purposes stated above are provided in the City of Redding Budget Policies and Procedures Manual. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 271 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE BUDGET FINANCING GOALS 90-160 403 04/03/90 1 r7itttt ljftz't BACKGROUND iii{ stt �f(i To develop a Budget, several specific assumptions need to be stated t 7facihh� the fitncing of the 7y�, jtJ tUty Budget. PURPOSE To establish the financing assumptions for the deve POLICY It is the policy of the City Council of the City of 0 2 3. If To finance essential. City ser sources which are generated assessments, and franchise ff fees which directly relate=1, assistance to those red nsivf but cannot totally fence exp h���}a�pj �-wide benefit in the budget with revenue lead base` "(i.e., property taxes, State and Federal Aid, ice responsive services with dedicated revenue and user of service provided; and minimize General Fund financing ztivities which have a common -good community benefit 1] ,, ""user fees. Iy tax financing by controlling costs and by seeking alternative focus on user fees for responsive services and by the upgrading v tax base. ssment financing formulas and user fee rate structures to more accurately vice provided to the benefitting property owners and customers served. To sb s ort Federal and State legislation that provides property tax relief and direct aid to cities withouf*iance on regressive forms of taxation while striving to eliminate funding of regional and State responsibilities at the local level. Oppose legislation which imposes local service mandates without Federal, State, or regional funding. 5. To direct resources to finance services provided by the City and to minimize support for services primarily and appropriately financed by other levels of government. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 272 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT BUDGET SERVICE LEVEL GOALS BACKI To deA proces PURPC To fac of the FOLIC It is th� I. 2. 3 11 RESOLUTION I POLICY I EFFECTIVE NUMBER NUMBER DATE 90-160 1 404 1 04/03/90 PAGE W. o Encourage community involvement; o Foster economic development to enhance the tax base and retain and create employment opportunities; o Strengthen our neighborhoods through service delivery and cooperation with neighborhood groups; and o Strengthen City government as an organization dedicated to serving the people of Redding. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 273 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT I BUDGET SERVICE LEVEL GOALS RESOLUTIONNUMBER NUM ER POLICY I EF DATE YE I PAGE 90-160 1 404 1 04/03/90 1 2 5. To avoid duplication of services with other units of government and for public facilities with both governmental units and non-prof�,�,o service delivery can be provided at less cost or no cost to the C},. 6. To recognize that City employees are City government's their concerns, participation, and morale are crucial t, to the residents and taxpayers of Redding.,` 7. To employ good management practices w budget requests money to pursue activitiesi; o Office automation and computer appli o Equipment modernization; F, r t{ o Work -hour simplification, (1 t It o Risk management/emsa, i$ ttME t{t�7S o Preventative Mai cc �� f o Energy conservatia; r#; for joint-ug&pportuniti effective le et and that, as such, glity, efficient services delivery by including in productivity; o Life -c cl `sf arid! �n of equipment; y t :.� g ,, ', o Leasercha���,pplpns for high-cost equipment purchases which reduce operating o f3 �erfo�anc �nning, reporting, and evaluation; v - c �f{�,,Em 'Yee training; and o Cpetitive bidding for services. 8. To modernize the physical and organizational structure of the City departments and offices to facilitate better management of resources. Create an environment which encourages innovative problem -solving and pursuit of opportunities to improve service delivery within existing budgets. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 274 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT ADOPTION OF THE BIENNIAL BUDGET BACKGROUND RESOLUTION I POLICY I EFFECTIVE NUMBER NUMBER DATE 90-160 1 405 1 04/03/90 In accordance with State Law, the City has no legal obligation to However, good business practice and sound financial prudence M adopt a comprehensive financial plan on at least a biennial basis. The comprehensive financial plan for the City of performance plans for three types of budgets: operating,ebt budgets must be sound: the spending plan (expenditures ant, financing plan (revenues, transfers in, and use of fu,, e) +p}t PURPOSE x 4, x To establish abiennial comprehensive fipflaft' tfiftti { }r, POLICY it t }Yts s{s:Y l�sJ� It is the policy of the City Co�bil ofiti�itt Redding: PAGE ancial plan. of Redding k oft,,"" riding, financing, and lig <}{fiti r��{��apital improvement. All must equal or be less than the That the City Manager to Council at least every other year prior to the beginning of the fiscal year a comprf*�gia13,n for the next fiscal year or two fiscal years (July 1 to June 30). After considering Cltyanaget ` recommendations, the Mayor and City Council shall adopt the budget. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 275 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE BUDGET AMENDMENTS POLICY 90-160 406 04/03/90 1 �t ttt 1 in t BACKGROUND r t t # 4k i�if k tZt From time to time, the Budget may need adjustment to respond meet {t�h�nglnt;{conditions or circumstances. This is accomplished by amending the Budget, r adlms��la� by the City Manager or the Cit Council upon the recommendation of the Ci FVlanr. g Y Y P '��, PURPOSE{' k f�kk its 3 icer +"k�,� To amend the Budget as may be required during the fiscal£ .£` s {€ Yri i ty 4 � 4 1� Y POLICY 7 �, gg` k+r i �kk s� is It is the policy of the City Council of the Citii ,of l�$lding {ti j�k Fi3k4 } Sl £ 33k t J $ fik f 1. Budgeted appropriations may, klncread, decreased, or have the purpose for which they are provided changed by Coun. 2. The City Manager 11,1154khove bit k pp Tiation transfer part or all of any unencumbered appropriation balani within department, agency, or authority. Upon the recommendation of tfk",$City Ma er, Council may by resolution transfer part or all of any unencuml�: appatz i'' balance from one department, agency, or authority to another. f tkik 3. If thQ,,,,, ager reports to Council that the revenue available will be insufficient to m� the iounfppropriated, the Mayor and City Council shall take such actions as they km ne�sary toy £prevent or minimize any deficit, and for that purpose they may reduce by"�q�ion one or more appropriations. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 276 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 ISUBJECT NOW�A�. .. ": •" .W A'j.L (BACKGROUND RESOLUTION I POLICY I EFFECTIVE NUMBER NUMBER DATE OEM The City of Redding adopts a Budget at the beginning of each. the prior year are rebudgeted as a carryover. These items are c and each year a certain number are overlooked in the budget l City Manager to routinely carry over items previously approy � ur, PURPOSE 409 1 - 07/16/91. PAGE n Acle Ce It tis budgeted in to idiify foto{;}t hmerous reasons, T,ts Doliawould authorize the This policy would authorize the City Manager tobd�t}yi?rey{1`approved and budgeted items in accordance with Council guidelines. POLICY It is the policy of the City Council certain items as follows: 1. The item(s) was pre, 2. The item(s) was not Resolution adopt 3. The a `'"of th' }4t t ik 7 w source the to authorize the City Manager to rebudget id budgeted by Council Resolution. 1111,. the adoption of the Budget or by Exhibit A of the does not change, nor does the amount of the funding 4. Thp .. h impuponupon fund reserves. i 1tii tt� r, 5. ur+ a for which the item(s) was rebudgeted does not change. "f g In the events item(s) does not meet these conditions, it must be approved by the City Council and may not be rebit' eted as part of this policy. PROCEDURE The procedure for utilizing the Rebudget of Prior Year Appropriations is provided in the City of Redding Budget Policies and Procedures Manual. I Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 277 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT FISCAL IMPACT STATEMENTS RESOLUTION I POLICY I ECTI NUMBER NUMBER EFFDATE VE I PAGE 92-50 1 411 1 2/4/92 1 1 BACKGROUND Many actions taken by the City government have a fiscal impact, either f these impacts have not in the past always been formally evaluated. ,,P commissions established, studies assigned to staff, and workload otheiW","',fe to measure the effect such action may have on the City financially t lie t, and governments generally—a more responsible posture, generati we serve, would be to require more measurement or estimate n i we take or consider. PURPOSE The purpose of this policy is to ensure a higher le for the City government by requiring a fiscal considered by the City Council. POLICY It is the policy of the Redding City accompany every major proposal to be: five or lidb'tive and yet 8st "" is may undertaken, gl wi* I an attempt is n6tl ical of cities— co uma' iity li to the public 4gpbt- every major action ibihtyjcountability, and fiscal integrity ccompany every major proposal Iui==t preparation of a fiscal impact statement to by the City Council. Affected by this policy would 1. The best available est ate of tfift'apit' outlay cost of projects; 2. The best available estate of op ting costs of capital projects, extended over ten years; ",l1 10, h" va fg, 3. The operatl "J", o st", of newly proposed programs; gj� "0 AME 4. The cost orvtii omissions;ff,1111""' 5. EstWnat cost of employee compensation packages being negotiated or otherwise sider, inc Iu. h hg benefits, 6. 0 osts (and realistic labor savings, if anticipated) of equipment proposed for acquisition. PROCEDURE No prescribed and uniform format of such statements will fit all situations, and so none is prescribed. The form of the statement should be tailored, however, to provide the City Council with the basic information necessary to reach a sound decision. It is anticipated that during the transitional period (the first year or two this policy is in effect), the City Council will be evaluating currently -existing programs with the objective of determining areas in which program costs that have developed over the years may no longer be justified. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 278 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE ESTABLISHMENT OF LONG-RANGE FINANCIAL PLANS AND UNRESERVED CASH BALANCE 92-1.1.0 412 03/17/92 1 BACKGROUND t$ #i ,gy,pv et jJt a. J� Fiscal stability is an important factor to any city. The budget decisici``madg tod' JW" have an impact on the City's future in not only what is accomplished, but what furcre avaible in the future. Being concerned with only making ends meet this year, with little p`abc"what the future will. hold is shortsighted. Many governments become too shy �kied wi� tth� udget process, which causes crisis for them down the road. The decisions mads"today}1 h�`ta profound impact on the City's future. tt„lnis} j,Uf PURPOSE Just as a city must look ahead at land use needs, iust alsoecast its financial needs in order to avoid serious deficiencies or over-commitment��4t Ogg �,a r �,#J ojects. Establishing a long-range financial plan and minimum reserve levels willistin compis"Ing the City's goal and objectives and provide for orderly provisions of services to th �of Redding. POLICY It is the policy of the City Ccicil of the ,pity of Redding: 1. To preparng rae finan6i' plans for each of the City's major funds and update those plans at leastbieri�11y xt, 2. Toj��n'�'� rmmum an estimated ten percent of projected expenditures unreserved cash nce a,ear.throughout the long-range financial plan. rlJi t 3. proval of additional appropriations is requested of Council the effect on the long-range finaIan should be considered. 4. A red appropriation that would cause the estimated end of year cash reserve in any year of the long-range financial plan to drop below ten percent needs to be submitted with a plan to insure the fiscal stability of the major fund's financial position. 5. During the budget process, the City Council will evaluate the cash balance to determine if adequate levels of cash are maintained based on the economic conditions of the area or other circumstances. Amended April 15, 2008, by Resolution No. 2008-35 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 279 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT ROLLING STOCK REPLACEMENT FUND BACKGROUND RESOLUTION I POLICY NUMBER NUMBER The City has established a Rolling Stock Replacement Fund to accut'l}late stock (i.e., vehicles and related equipment). The purpose of establii"o g It Fund was to manage rolling stock resources in the most efficleri�t,� departments with the mechanism to manage their rolling stowtitity n regarding appropriation of funds for rolling stock.;,},'°"� EFFECTIVE DATE I PAGE 08-01-95 I 1 S 4,is„ e 5 tg,irchase rolling Hoek Replacement ible. To provide ,lish a formal policy PURPOSE Wk This policy would authorize department the L� Manager's approval, to transfer funds accumulated in the Rolling Stock Replacemept F� to the ori ``mating division's budget where the funds could be expended for rolling stock. `�'''"''� a POLICY The City of Redding has eslished" Rol Stock Replacement Fund to accumulate resources to purchase rolling stock. The oiling Sto Replacement Fund shall accumulate resources from the sale of rolling stock, interest ear�gs and ch transfers from the various divisions of the City. Allcash transfers to the Rolleok Fund need Council approval either in the annual budget or by amendment to th t tzdget � =A sep" accounting of each division's transfers in, sale of rolling stock, interest earnings"""tra��,1„will be maintained for the Rolling Stock Replacement Fund. No rolli49fock"I"' sll b"�s urehased in the Rolling Stock Replacement Fund. To purchase rolling stock, cash w4 Abe tra, �lerred f m the Rolling Stock Replacement Fund to the originating division's budget. All cash i`s to the Rolling Stock Replacement Fund, along with revenue generated from the sale of rolling stoct d interest earnings, may be transferred back to the originating division's budget and expended for rclong stock in that division at the request of the department director. Council approval for il the appropriation of funds is not necessary if the division's request does not exceed the cash accumulated in the Rolling Stock Replacement Fund. PROCEDURE Transfers from the Rolling Stock Replacement Fund to the originating division's budget via an appropriation transfer request (reference Council Policy 401). City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 280 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT SUPPLEMENTAL BUDGET APPROPRIATIONS BACKGROUND R NUMBER ESOLUTION NUM ER POLICY I EF DATE YE I PAGE 96-051 1 417 1 03-19-96 1 1 Departments are authorized to make expenditures up to the amount of expenditures are anticipated to exceed the amount appropriated, dept appropriation from the City Council. There are times, however, an equivalent amount of additional revenues (examples include donA jurisdictions that are reimbursable). In these instances, t>"e"W-W{r no Under these circumstances, it would be more efficient for"Cit City r; { as the increase in expenditures will not exceed the amount o y �`,ttue t PURPOSE The purpose of this policy is to authorize where an increase in expenditures will bqg,�01 trt a result of that increase. riated t theCouncil. If nts muAl",, p supplemental lfl'onal ex{' nditures result in rantst;'d mutual aid to other mp�� to the City's budget. 'amend the budget so long generated. oto amend the budget in those instances the amount of revenue to be generated as POLICYx t tsy < S tj jii t�t ,t It is the policy of the City C`uncil of the ity of Redding to authorize the City Manager to amend the budget in those instances w*c an incre a In expenditures will be completely offset by the amount of revenue to be genera,", l reltrQf ;''increase. PROCEDURE as those described above shall be approved in the same manner as .ests (reference Council Policy 401). City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 281 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT APPROPRIATION TRANSFERS BETWEEN YEARS BACKGROUND R NUMBER ESOLUTION NUM ER POLICY I EF DATE YE I PAGE 99-94 1 420 1 7/l/99 1 1 op�at Departments have been authorized to make expenditures up to the Council. If expenditures are anticipated to exceed the amount appro seek a supplemental appropriation from the City Council. Now t budget there may be times when it would be beneficial for a departr the first year to the second year or to move an appropriation, tti the two-year budget. In these instances, there is no net impact I'�`the PURPOSE To allow department directors to manage following policy would authorize the depa appropriations between years of an adopt POLICY It is the policy of the City C City Manager's approval, to year budget. The following 1. Appri 2. App p, ,r 'fr ,{4 3.�pri 4. The t PRnfTn1T1? ons ""'by the City illy g =partment must has, o' pied a two-year lP1 appropriation from to the first year of the in most efficient and effective way, the wo')," the City Manager's approval, to transfer cil oto C�ap071 f Redding to authorize the department heads, with the iinistrati 'A' lytransfer appropriations between years of an adopted two- itions sbe met for all administrative transfers between years: be traed only for purposes previously approved by the City Council. not be transferred between funds. not be transferred between departments. of positions authorized by the City Council shall not be changed administratively. Appropriation transfers such as those described above shall be approved in the same manner as Appropriation Transfer Requests (reference Council Policy 401). City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 282 SUBJECTPOLICY I CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 R NUMBER N NUM ER EF DATE YE I PAGE RESERVE BALANCES I INTERNAL SERVICE FUNDS 99-94 421 7/1/99 1 BACKGROUND The City of Redding has established internal service funds to provide a where it is advantageous to centralize the provision of certain goods", departments and divisions. An internal service fund should providei divisions on a cost -reimbursement basis. 'r n PURPOSE Internal service funds are used to account for services without profit or loss). Thus surpluses in an internal departments and divisions were over charged fors departments and divisions are not over chargeiy i received, the City has implemented the followin licy: POLICY Internal service funds cash reserves year. Finance will journal voucher c originating division or departm�s 1. The excess cash 2 3 0 accounting ed to City tments and „o{ imbursement basis (i.e., ,i y be an indication that other es they received. To insure funds for goods and services owed by the Finance Division after the end of a fiscal in excess of 5.0% in internal service funds back to the the following conditions applies: s balance has been included in the budget issues and the budget process has been presented to and approved by the City 7 efundr,�s a selnsurance fund. Self-insurance funds have been established to account for pc�ll1''risks and payments are not treated on a cash reimbursement basis. In the self insurance fun dbz sh will be returned to the originating divisions when retained earnings is in excess of expectd4otential liabilities, as determined by the Finance Division and approved by the City Manager, plus a 5% reserve of current appropriations for unexpected expenditures. When funds in a self-insurance fund exceed the above criteria, cash shall be refunded to the originating divisions unless conditions 1, 2 or 3 above applies. The adjustment to cash reserves shall not cause a deficit fund balance in any fund, unless the deficit is a result of depreciation and future assets will be replaced by contributions from other funds. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 283 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE EQUIPMENT REPLACEMENT FUND 2001-103 422 7/1/01 1 BACKGROUND 2"A"Al rpt $jai,, wa, The City has established a Replacement Fund to accumulate resources to�hase cert�equipment. The purpose of establishing the Equipment Replacement Fund is tom tgage e�ament rurces in the most efficient manner possible. In order to provide departments widF e n ech � �r ' manage their equipment and accumulate resources to replace certain equipment,t,e Clt weeds t r`stablish a formal policy regarding appropriation of funds for equipment.' PURPOSE This policy would authorize department heads, wit,#i,t�i,Clty Man's approval, to transfer funds accumulated in the Equipment Replacement Funal}o the budget where the funds could be expended for equipment.�,+ � POLICY The City of Redding has estabhshed'{11 1��-�pment Replacement Fund to accumulate resources to purchase equipment. The Equ��? Reicement Fund shall accumulate resources, interest earnings and cash transfers from the,; ariou visits of the City. All cash transfers to the Equipment Replacement Fund need Co cil appro, either in the annual budget or by amendment to the budget. A separate accounting of divislo%s transfers in, interest earnings and transfers out will be maintained for the Ec[nt `=4tlaceht Fund. No equipmentw l e p Ns ,,,#ctly from the Equipment Replacement Fund. In order to purchase equipment, {fit wt1transferred from the Equipment Replacement Fund to the originating division's budget �1 cas ,trang s to the Equipment Replacement Fund, along with interest earnings, may be transfet� backd,6' the A! inating division's budget and expended for equipment in that division at the request artment director. Council approval for the appropriation of funds is not necessary if the divlsiuest does not exceed cash accumulated in the Equipment Replacement Fund. PRnVFn1T1? Transfers from the Equipment Replacement Fund to the originating division's budget via an appropriation transfer request (reference Council Policy 401). City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 284 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE TRANSFERS BETWEEN FUNDS 2003-164 423 10-21-03 1 BACKGROUND {t4tt�� litEr The City has established a Contingency Reserve Fund to segregate fuxfor future r„expenditures contained gl,R,r ', in the General Fund's Ten -Year Plan or other purposes as appro,y by the ` t ' ncil. A key err r , responsibility of city government is to manage resources as efficieg ark ' fectiv as possible. To assist in managing the resources of the General Fund and the ContlnAcy- eser Fund effectively and efficiently there may be times when it would be beneficial to��}rans bt�en these two funds. In these instances there would be no net impact to the City's hOdget oxrr yrYd ' lam. PURPOSE To allow City staff to manage City resources i#,,` the most cient and effective way, the following policy would authorize the Finance Officer wft the Cit ''Manager's approval, to make transfers between the General Fund and the ContinFul POLICY ,tz tr, It is the policy of the City C� ncil o `r �e r � of Redding to authorize the Finance Officer, with the City Manager's approval, t` adminis�ivel make transfers between the General Fund and the Contingency Reserve Fund r,�„The Colg conditions shall be met for all administrative transfers between these funds00'' krrr`r � zr�4 ifct tt #lt�� r i:{�, fit 1. Transfer s,*hall o ,�f for purposes previously approved by the City Council in the General. Fund's rTen`���e�```�an`iher purposes as approved by the City Council. t ?tz rtr t �� yrlt 2. I"N" re sh4 ben t effect on the General Fund's Ten -Year Plan or the City's overall budget. 3. Theha11 be no net change in appropriations. r PROCEDURE Transfers such as those described above shall be approved in the same manner as Appropriation Transfer Requests (reference Council Policy 401). Amended on June 1, 2004, by Resolution No. 04-87 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 285 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT SHORT-TERM OPERATING DEBT POLICY R NUMBER ESOLUTION NUM ER POLICY I EF DATE YE I PAGE 08-36 1 426 1 04/15/08 1 1 The expenses associated with the day-to-day operations of the City will be However, because the City receives the majority of its property tax rev eg i its sales tax revenue at two (2) times during the year and other revels r the City may experience temporary cash shortfalls. In order to fin'ee IN the City may incur short-term operating debt [typically, tax and rev' " � The amount of the short-term operating debt will be based,ti'=6�h floes' and will comply with applicable Federal and State regulat "b""""ns. in 10, repay the debt, which will generally be repaid within 'non borrowings will be minimized to the greatest extent�. ,tt� LONG-TERM CAPITAL DEBT POLICY The long-term capital debt policy sets timing and structuring of long-term types of transactions and situations. lit by the redevelopment agency, p,,r�13Yx benefits); landfill closure an�'ostclC� The City will consider the isof k cft'red by cu!nt revenues. ssubsta, portion of Zay flub�at, ring the year, °""`tempoiry cash shortfalls, anticli'on notes (TRANs)]. ar94 ons for the fiscal year 5�en ues will be pledged to or less. The costs of such 4mlr to ti`suing debt and provides guidance in the tments: ,. This policy does not apply to the following financings (typically, assessment districts); debt issued liabilities (e.g., pension plans and other post employment €ted liabilities; and risk management related liabilities. .:�, in obligations under the following conditions: 1. The City wil , � , � ebl' � n ''only for capital improvement projects and equipment purchase§*" d ge rally uri 'er'the following circumstances: a th` j ' ect is or will be included in the City's budget. tlj } tt E ""M" Whethe prof t is not included in the City's budget but it is an emerging need whose t 33„ty' was not anticipated during the budget preparation cycle, the planned financing cie project had not been completed during the budget cycle, or it is a project mah ted immediately by State or Federal requirements. c. When the project's useful life, or the projected service life of the equipment, will be equal to or exceed the term of the financing. d. When there are revenues sufficient to service the debt, whether from project revenues or other revenues sources. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 286 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE DEBT POLICY 08-36 426 04/15/08 2 e. When the repayment of the debt can be demonstrated by being long-range financial plan for all funds affected. 2. The following criteria will be used to evaluate pay -as -you - financing in funding capital improvements and equipment: a. Factors which favor pay-as-you-go: (1) Current revenues and adequate fund (2) Project phasing is feasible. (3) Debt levels would adversely (4) Market conditions are b. Factors which favor long - (1) Current in marketing. are not adequate to pay for the capital current debt ble for debt service are considered sufficient and financing can be marketed with an appropriate credit the fthipt for which financing is being considered is of the type that will allow {� Clt34maintain an appropriate credit rating. Market conditions present favorable interest rates and demand for municipal (5) A project is mandated by State or Federal requirements and current revenues and fund balances are insufficient to pay project costs. (6) A project is immediately required to meet or relieve capacity needs. (7) The life of the project or asset financed is three years or longer. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 287 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT ECTI I RENUMBER SOLUTION � NUMBER I POLICYEF DATE VE DEBT POLICY 1 08-36 1 426 1 04/15/08 3. The following will be considered in evaluating appropriate debt levels: a. General Fund supported debt service will generally not exceed l of total expenditures, without specific City Council approval to excethe��. limi b. The General Fund may be used to provide back-uphq�rty to rove `fid viability of a self -supported debt issue (excluding land-based,Jridevel�ent agency financings), but only if the General Fund is not e"d to 4Pifil risk of loss of assets or impairment of liquidity. This evaluatii$ ofri sr,t �tll '} 'der such things as the following: t� (1) Volatility and collectibility of the debt. for repayment of the (2) The likelihood the bejzt.,fibursed within one year for any payments it could need,'make its rdback-up guarantor. 4. The City will follow all provisions, issuance, regulations and requirements regarding bond 5. The adoption of res*tions of r ent will be considered whenever a bond issuance is contemplatedt, he ility related to funding costs related to the project (e.g., project devollopin cos ; i tectural costs, studies, etc.). {��t t ttJf tars .7 6. Typicy tt'tts mcuied by the City, such as bond counsel, underwriter fees, financial a1`oT ing, underwriters' discount, will be charged to the bond issue to the tent alwable" law. Project design and construction costs, to the extent included in. tct financing plan and allowable by law, should be reimbursed from bond 7. The City ° may seek credit enhancements, such as letters of credit or insurance, when beneficial or cost-effective. 8. The City will monitor compliance with bond covenants and adhere to Federal arbitrage regulations. Any instances of noncompliance will be reported to the City Council. 9. The City will seek to maintain or improve its current bond rating and will not ordinarily consider long-term debt that, through its issuance, would cause the City's bond rating to be lowered. PAGE 3 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 288 CITY OF REDDING BIENNIAL BUDGET FISCAL YEARS ENDING JUNE 30, 2026 AND 2027 SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE DEBT POLICY 08-36 426 04/15/08 10. The City will maintain good communications with bond rating agencies ab"�ts financial condition and will follow a policy of full disclosure in every U-icland bond prospectus (Official Statement).'s#,x=,,,.' 11. The City may obtain financing through a competitive basistIf the City uses a negotiated financing, the City will perform step`,ieces to en a that the t,n negotiated financing is competitive with similar current -long � ,3�nancin 12. The City will select financial advisors and/or unde�nters a c6"�titive basis; these advisors may be retained for up to seven years tog �corY�uity and allow them to �, develop an understanding of the City's neer rustees and/ paying agents will be selected by competitive bid.}' 13. Interfund borrowing will be considered tAfinance prects on a case-by-case basis, only when sufficient funds are avail l` `' t rri 3 ro qqt d future expenditures in the fund making the loan. Interfund owl r p may ed when it would reduce costs of interest, debt issuance, and/or�yide �t er benefits to the City. 14. The term of long-ternt;bt it��'�m,tt will not exceed the legal life of the asset or thirty years, whichever is ls. Y, ; 15. Bond proceed b>�wested E accordance with the provisions of the bond indenture. NNiv7Funds set e fo+ebt sd "F ill only be used for that purpose. 16 Refup 3�ng be 6' Midered to reduce interest costs, principal outstanding, or to el�ai�t�}estive debt covenants. Pooled financings with other government agencies 1 be c seder& x' «as appropriate. PAGE 4 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 289 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 290 E < 3 _ o V v o 3 v m E E "Oc a E c v v 4¢ m v s E v f o f :}f t£ } E sU,t" a� s. vb p 9 c ¢Mm c _ ° {rt > E lt� m E {. = a m E o E v «. "+• u° u~ s s s s m>"iu°siu°oma&�� E c E g g 4 mower Sao ems. ----------------q 16 16 "i ct — — - - — — — --.n .s, u, v�yi. v.: ,�.mm v. v,. v; v, --yr ;—v, us v 4d Ei en m.. o a dd a n Edo sn w v.. rbv m �. v ., te m NN 1 F~ on m. vwvi v . n et em r+ «M1+ er rM1=` u` ny4 C dt 4t .�-� N O uY 4 4 W W tl' pp ar M1M ua td NW 'b Mar tl' bd+ C' H N Y5 N N r-1 N yu H h a d 6 d CdY udi C5 a O O 6 O O Om M O -08 © O Om O O a O Iw ttai O M1aM1 �+ O a O {VDP� O 4 O Op. W m� i✓'i IX! ry N m � N.. W N d' M1 � � ar N` � W 8S � C � O td � # W � •* N - n.. uF N V+ •✓x d a vF 5/s vt i/+ 4 LL455 d wn d M .�, 4 LLOr� b � eS eY irz 4p 4 +fa cS wf. � 4 6 t!F ai. b 6 k 4 +n .n 4 O � +/r rJx d d +n £Y d 4 4a *n wi m O aiw ✓w m fND vt ',srt :in yr +fx �n vNi vx 4 dare tl' uv e+1 W ap` ri W xM1D dW m N ei N yNi H M1I' N t{ i/F •, N xh� ih x/r Vr N Vr xh S.Y} ah VY +h ';rt +h Yx si+ vk Ur an YF xh Ye +h Ve *h ah. g to Ux L+ tYn ',.flx Ur Ur th 'ih M xn kt R= � tlt .+� .".�D .. N sit, .N ri ui M ., e7 itl N ei � nf;YF rvr;eN tfi H U} - 7 }� a N ¢ o Z C d - E —— 1 E o O 21 o ni G N O i5 icv 3o u o c o > E v- N o 'ni `o. 2c \ Y _ w 1o u 3 m m - `w ¢ m — - ° z L7 >° n o E ~ o c o `m `m `m `m `m `m `m `m _ a o o u u u o a ¢ x a` o ¢ o u > City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 291 o E I 0 0 o N o 0 0 0 0 0 �o 0 0 ..n 0 0 0 0 0 0 .-+ m o .� a o m vi N� o N ,-i of m o? v m m Q E - - a E A as a 7 a ¢ O a m - 0 - - m Vs 3 E _ _ ca - E n 9 v v L7 E m a a v v a c a E O Ow _ m' s ¢ a m 'o 00 to Y E a s £� _ a m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ro m orl c lr Irri m a o o o 0 0 r C N W ."-I V ir11 .1.1.1.1.1 IsI.1.1.1.1 ,dol§l,I,I_I,I, q� ay - o E „ o Sao 0 o Y v - wE > 2 a -> a v v m v o w v v v o - .� N n4 n4 o v y -o y v 0 ,.• o` O •• m ,. > a a `o w v o ry vMi vMi 0 O H z c O wl t9 v i- vv � 8, a o ti w N o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o ti w m 0 0 0 0 a o .i o c �n c c c 1 N a °.i' � v v v v v v v v v N m v O N 0 0 0 N M o o m � �o �o �o �o �o �o �o �o �o �o . . . . City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 292 I City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 293 — - - — - — - - - - - - - — — — YYY to 17i " AVO' m 0 0i C5 Lrj c` m - — — — — OF OF - — - — O — — — — — - - — - — u f2 CC' N A N m ill — — OF OF — - — — - — — — - x O a um a u m I o U City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 293 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 294 o 6t4 t % 3 3 £ > £ ate° o feat �a'i' 15 +.. $ n`.. a'r3r N' Og -Id ---------- m g$$ Frit b}yu V.� 21" 7 t w- q P e 'S Z Z .6 s d. m � ab ..Y�- t. Y � m fi -6 Oa S< c n Y od o c o QO o n ty Gi a'Er ¢ - > o > — > > > > > ¢ O - E - >i o a O _ !7yp,}';;; 8 8 8 7r.8 fl t�x�J k4'a kYi,YF. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 294 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 295 a a a;g4ai E u _ > E .o � - - - b .1 s E g. iii 3 3) o m5 mw 4} 1m } o p m E E P E E a E ° u u m 4 »_ u o a ¢ 4 m uj #?e' q r r o v F n a r1O r o �? Y 1 {� - - - N - - vt ^�E 0 0 0 0 ,.o. o14 1 o o S! cS Is 14 4 6 { tt $ t1ig9 5r$ Nk"00 V ey i• } tD s� y 21 Im J1,.n t� uF- ��' 1 +/% � 'n Ut +ft uV ✓i xM1 viF i?:. P� vt +/v L! 6 cSv` oo I n 4 ci 7; Y y um g u. t v Q Q s l9 E- _> m... Q o vmi vmi F U O F~- o, ¢ m O h o3 vmi w r�sc.. F F I - �. o m o d City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 295 t, LL N00 Lr) 0 0 0 000000 to �t i7t3 d}}t.y 0 rIj ' r, O Y Y Y Y Y 0 tf1 N 0 N N O 0 N M O O O O O ON O N O t/} M M O M eNq Q1 to to Ln Ln Ln Ln LL LL t0 M N N Iq �I it v O O to � i/} t/} t/} i/} i/} 0l0 v° t/} t/} t/} t/} t/} M N N O U N U M rl ' ct N ' ' ' ' v} in V1 V1 V1 V1 LL l0 � U O N M O O O O O I a1 Lf) u O Lr)O O M Ct Ln' O N 00 47 N m z L/Y v to t/} LL LL t/> t/> t/> t/> t/> Q v t/} t/} t/} t/} i/} � 0 0 x �- L � c C E �D 063 O N 0O r1 Ln 0 W to N M N Li +� + .Ln Ln Ln Ln Ln Ln LL LL C O O O `° U v O O G! ^ QO c x E -O u t Ln W N 00 Ln NO Q. > > C CA (U N N O CT t u .Ln Ln Ln Ln Ln Ln LL LL m }' CL Q x o w Q Gj N N 'J O N Q v cNU 00 tt�r� , N ID O 00 <i m"" C N N10 G 0 .n t1} LL O ll Y U 41 O N00 Lr) 0 N OM 0 000000 to �t i7t3 d}}t.y ' ON rIj ' r, O ' ' ' .� Yl lf. 0 ^ 0 tf1 N 0 o 0 N M O O O O O ON Iq N O t/} i/} i/} M O M eNq Q1 Nem i^ N i2 t0 M N N Iq �I it v n to � i/} t/} t/} i/} i/} i/} i/} i/} v° t/} t/} t/} t/} t/} Z U Z U U U U U N U O ' ' ' ' ' ' iA 00 Lr l0 � U O N M O O O O O I a1 Lf) u O Lr)O O M Ct Ln' N 47 m z L/Y v to t/} In, t/> t/> t/> t/> t/> Q v t/} t/} t/} t/} i/} O V) Lr) O N OM M to �t i7t3 d}}t.y O W Q0 00 W 9 .� Yl lf. 0 ^ 0 O Ln Ma, m t ti's o 0 to L} V)} V)} to t/} O Ol M 00 O rr) j O O Q to �t i7t3 d}}t.y O W n Y3 Y trt mg, Y �Owt 00 W u) O M O) .� Yl lf. 0 ^ 0 O u1 lO Ma, m t ti's o 0 660000 to Ln i/} i/} i/} VI t/} VI VI VI VI in O O) m 00 O) n Ol M 00 0 0 m to �t i7t3 d}}t.y N lO t0 O 00 W u) O M O) tY211� O`S tr'r 0 O u1 lO M o 0 660000 rl'O Ln i/} i/} i/} c-1 i^ N i2 t0 �I it v n � � c -I' v° Z U Z U U U U U N U iA � U O u U O N 47 m z p v H H m m m m m 3> Q v � v x �- L � c C E 063 O Ln to Fu N Li +� + c c O m C C v > O O `° U v - G! ^ QO c x E -O u t =3O O W CO Gj NE Lu Q. > > C CA (U v, p� yTr O CT t u m = m m }' CL Q x o w Q Gj N N 'J L � Qj Q v cNU d O' d LL to City of Redding Biennial Budget - Fiscal Years W G Ending June 30, 20: VI t/} VI VI VI VI in O O) m 00 O) n Ol M 00 C m to Q N lO t0 O 00 W u) O M O) t1} VI t1} VI VI VI Ln 00000 00000 0 0 0 0 0 N QO IH O) 00 O M n 00 V O O) M N ct c -I c -I c -I ui3►i: r 1 O O O O O O O O O O O O O O O ry d' M to Ln �O In d O f- N N 01 00 M N Gf' c-1 ci tn. tn. tn. to to 00000 00000 0 0 0 0 0 00 06 t11' N .--i Ln N O Ln dr �O O ri O) I� N N d N c -I c -I 00000 00000 O O O O O zj rl N 06 tf1 N �b n 00 cY 00 LO 00 tO ci N M N c c 00 I, O O �O O I, O O M tO N O O ko N O to �O �O N N O) N M �O 00 t11 ci N M L!) _q _q N tr> t0 O 0 0 ' ' o 0 660000 rl'O O c-1 M N o6 00 I� ct oo t0 �I n � to d' 01 Nm c -I' M M N .--P iA U O N 47 m z p m m m m m 3> Q v x �- v m Ln c a u � .- m U 063 O Ln i am+ .Q N O O O V O CO `° w °C c w Q) o Ln CA (U v = m m }' O UC x o w N N 'J to d m U C m G 0 LL O m U 41 M m U @ om m Ln n G ~ .Q Ln m C7 f0 on U C: d 16 and 2027 REDDING HOUSING AUTHORITY ORGANIZATION CHART A) 0 0 0 U City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 297 bn Qy tm 11 V1 0 ag C . ... ...... 0 0 bo w in m 0 m gml, CL ,916 b-0 C: ep gF, Ln m %A m 31 E7�ti3 7n It,0 CL CL fA cn b.0 bO bn w bb bo E 0 m V) m '7 L 0 0 'CL 0 Q 0) CL 0 Q) CL 0 a) = a- V) 0 = M V) CL LTJ LTJ C L-ri City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 297 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 298 HOUSING AUTHORITY OF tt The Housing Authority of the City of Redding (RHA) administers the Section 8 Housing Choice Voucher (HCV) Program, a federal grant program funded through and administered by the United States Department of Housing and Urban Development (HUD). The HCV program is the federal government's major program for assisting very low-income households, the elderly, and persons with disabilities to afford decent, safe and sanitary housing in the private market. The RNA's grant revenue from HUD consists of the following: HCV administrative fees, Housing Assistance Payments (HAP), and Family Self -Sufficiency (FSS) Coordinator funding. These funds are directly deposited each moigth into the RHA's bank account based on a budget developed by HUD. In addition to the direct revenue received froreceives HCV program fraud recovery revenue from current and previous program participants that are repa�ly assistant{or which they were not entitled. w Projected funding for 2025-26 and 2026-27 budget years are conservatively forecasted d on pgcted HY costs and the number of annual months leased. Program rules do not allow Housing Authoritiestuer lea or d�P c) their allocated � budget. Over -leasing occurs when actual annual unit months leased exceeds the toqrnumbrallocat} aseline units. The current baseline units allocated to the RHA under its current Annual Contributions Ctt�t 1672 `, s number is comprised of 1,577 of traditional HCVs and 95 Veteran's Affairs Supportive Housing ,Y", rs ( SH) I�dition to these vouchers, two special purpose allocations are administered by the RHA; 75 in � instream Vou � �. a 47 Emergency Housing Vouchers (EHV). The maximum annual unit months leased is 21,528 (1&1124 fob vo(iers, 1,140 for VASH, 900 for Mainstream Vouchers and 564 for EHV). Although HUD allocates a spe"' ---hers to the RHA, the RHA may only lease up as many as can be supported by the annual budget, p j by HUD J22',' t'NNAM.err, Description FY 2023.24 FY 202 Actual' A d Y -25 F end 25-26 roposed Increase (Decrease) FY 2026-27 Proposed Increase (Decrease)'' Redding Housing Authority $ 15,222,984 $ '40" x14,929,604 $ 16,482,549 $ 1,552,945 $ 15,532,602 $ (949,947) Total $ 15,222,984 }4 8�4{$ 14,929,604 $ 16,482,549 $ 1,552,945 $ 15532,602 $ {949,947) The following table displays the Dil on's budgided into four main expenditure groups. 1 txxxr Division Personnel Materials, Supplies & Services Capital Outlay Debt Service Total Redding ng Au ity��25-26 Y 2026-27 Proposed $ 1,957,490$ 455,652$ 13,119,460 - $ 15,532,602 Proposed 1,667,910 898,919 13,915,720 16,482,549 FY 2024-25 Amended 1,727,070 400,330 12,802,204 - 14,929,604 FY 2023-24 Actual 1,462,094 429,774 13,331,115 - 15,222,984 Total FY 2026-27 Proposed $ 1,957,490$ 455,652$ 13,119,460 - $ 15,532,602 FY 2025-26 Proposed $ 1,667,910$ 898,919$ 13,9155720 - $ 16,482,549 FY 2024-25 Amended $ 1,727,070$ 400,330$ 12,802,204 - $ 14,929,604 FY 2023-24 Actual $ 1,462,094$ 429,774$ 13,331,115 - $ 15,222,984 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 299 Personnel The Housing Division employees are shared between. HCD and the Redding Housing Authority and presently include 19.5 full- time equivalents (FTEs) budgeted for FY 2025-26 and FY 2026-27. The FY 2024-25 budget provided for 18.48 FTEs. The following table displays the Housing Division's staffing for full-time and part-time employees. Description fest. �tyt� FY 2023-24 FY 2024-25 'FY 2024-25 FY 2025-26 Increase FY 2026-27 Increase Actual Adopted Amended Proposed (Decrease) gfflsed (Decrease)' i4a,r. F/T 19.00 18.00 19.00 19.00 '`r io0 Housing Division P/T 0.48 0.48 0.48 0.50 2 0 - Total 19.48 18.48 19.48 19.50 s t 0r',=v. 1 Total F/T 19.00 18.00 19.00 19, ,,� "00 PIT 0.48 0.48 0.48 ttr �;?}� v x 0.02 0.50 Total 19.48 18.48 19 48 fir,}}, xr19 5'4,`i,.,, 0 (j `'°'� 19.50 Capital Outlay j4tt� fest. �tyt� tf fit }tfS�J�� i4a,r. Capital expenditures for RHA primarily consist of HAP to hoeholds on thICV program. The number of households which the RHA may aid is determined by HUD, and the�xp`; 1 tures areimbursed accordingly. Given the projection of available funding, expected program activity and aver cd§`V it ,;,Wit is anticipated that 19,673 -unit lease months will be realized during the 2025-26 fiscal year (18tICV ut, 900 Mainstream Units, and 454 EHV units). The 2026-27 fiscal year is anticipated to have 18,426 unit lease mo�9, re (17,486 HCV Units, 900 Mainstream Units, and 40 EHV Units). The requested Capital Outlay Budget of $S1 15,7 t t FY 2025-26 reflects an increase of $1,187,826 from the adopted FY 2024-25 budget of $12,767,894. This �t� on dor the increased per unit cost of the HCV, MS, and EHV programs. The requested Capital. Outlay Budge}`of $13,110 r�cts a decrease of $796,260. Due to the rising per unit costs, the Redding Housing Authority is proje*g a downtrend in the number of HCV unit lease months we will be able to realize. Additionally, the Emergency Housirt,Voucher prram is scheduled to conclude in FY 2026-27, causing a decrease in the expenses associated with t ,, am &,, Signific The admml ativ it d, enue projections for FY 2025-26 and FY 2026-27 are based on a per -voucher administrative t ro-ration of 0.89, this is the same per unit factor as utilized in the FY 2024-25 budget. With rising per reimburseme) p g g unit costs, the g Authority will be unable to support as many vouchers as it has historically. The decreased voucher capacity directlts the fund's ability to recuperate administrative fees. It is anticipated that the Housing Authority will be utilizing reserve funding to cover administrative expenses in the presented two-year budget. However, as classic pension employees retire and their positions are forfeited to attrition, we anticipate relief in the form of personnel savings over the next two years. City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 300 Performance Measures and Workload Indicators Workload Indicators 2023-24 Actual 2824-25 Estimated 2025-26 Projected 2026-27 Projected Fair Housing Referrals 72 54 65 65 Family Self -Sufficiency Participants 33 23 50 50 FLAP Contracts Leased (Annual) 19,539 19,460 19631 18319 HGV Landlords 250 237 320 320 Inspections Completed 1,434 1,346ttttrjt450 1,450 New Leases 274 240 Project -Based Voucher Units Leased 248n� 33 365 365 Reexaminations/Interims Completed p 2,559 ��rr 2,779 '4j�,.sf 2 2,500 Terminations 237 t{,, tt 6 ;t:,t5f 50 250 Vouchers Issued 3i ff343 � 300 300 Sid 2t 4 t 1 ?x Unmet Needs s t ,J 4 y is z ,,f,r SC t Cs as s The Redding Housing Authority presently is not anticipating ant needs p �fat�tiz.cz t trs, t,r ttt �i�ry� tett'.' ttst tt� tt � r tt ttt` t �t � t tltt t';tjti 4 yi,t t ttttxt ity�',�tr 1r }�tt71hr4c s�}1 ,t est c7 „��S�i`:?tt CrJtc v t } ,. itt4t jou 1 iltk C tS?,,Fi%,. jCtj t tt it t ,t City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 301 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 302 CONTINUUM OF A" The Continuum of Care (COC) Program is designed to promote communitywide commitment to the goal of ending homelessness; provide funding for efforts by nonprofit providers, and state and local governments to quickly rehouse homeless individuals and families. The City of Redding is located within the area of the NorCal COC of which represents Shasta, Lassen, Plumas, Sierra, Siskiyou, Del Norte and Modoc Counties. Each County has representatives of relevant local organizations such as local officials, service provider agencies, formerly homeless individuals, and advocates that form the local COC organization, call the NorCal COC Advisory Boards (Advisory Board). Each County's Advisory Board elects one member to represent their County as the Executive Board, which is the decision-making body for the NorCal CQ'%, On August 15, 2023, the City Council authorized the City of Redding to serve as the Admin drive Entit1E) following Shasta County Health and Human Services' notice that it would no longer fulfill this role. Of'`fttember 19 {{} 023, the City Council confirmed the City of Redding's interim authorization to serve as the AE for the.,,V,orCk_a11`,,,V a ear period. As part of its responsibilities, the City will act as a pass-through agency for specifics,, ''Ant funds r,� fvedt in the State of California. In the fiscal year 2023-24, the NorCal COC had an amended budget , A 6,436h due{i t h'Cityis receipt of 11 Housing Homeless Assistance Program grant funds. In the fiscal year 2024-25, the Is101al C s amended budget was reduced to $5,377,920, reflecting a decrease of $1,058,750 from the previous year. , Thirredif '{tis attril tb to the expenditure of grant funds. On May 20, 2025, City Council approved staff to send a letter to the a1 C'4R Wfif�yineffiem that the City's role as AE will terminate December 31, 2025. Expense estimates reflect the estimate if strati'i costs to run the COC program from z , July to December 2025. The FY 2025-26 budget requests $131t'pir admimstrativtq, penses. Any remaining grant funds will be carried forward administratively to fulfill contract oblt ` } cons of,,cla l� current fiscal year. Should any grant funds remain at the close of the City's involvement as the the funds 1 be transferred to the new AE. In the unlikely event that a new AE is not identified, the City will hold funds, I directioni rovided by the NorCal COC Executive Board. Description FY 2023-24 FY 20 01 FY 2024-25 FY 2025-26 increase FY 2026-27 Increase FY 2025-26 Proposed Act u to Amended* Proposed (Decrease) Proposed (Decrease) Continuum of Care $7 2,501rJ' 0 5,377,920$ 131,790 $ (5,246,130) - $ (131,790) Total Is 7,501 Total $ 5,377,9201$ 131,7901$ (5,246,130) -Is (131,790) aii f IS tts�'i it jai{t�t�}y ., r3,U t� �t'tz ` The following table cu "t s the;l�ivlslon s budget divided into four main expenditure groups. lip Divisionel Personnel Materials, Supplies & Services Capital Outlay Debt Service Total Continuum of Care FY 2025-26 Proposed - $ 131,790 - $ 131,790 FY 2024-25 Amended - 5,377,920 - 5,377,920 FY 2023-24 Actual - 792,501 - 792,501 Total FY 2025-26 Proposed - $ 131,790 - $ 131,790 FY 2024-25 Amended - $ 5,377,920 - $ 5,377,920 FY 2023-24 Actual -1$ 792,501 -1$ 792,501 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 303 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 304 WEST CENTRAL LANDFILL The West Central Landfill is owned by the county of Shasta. The City of Redding is responsible for daily operations of the landfill. This arrangement was started in 1989. Funding for the landfill is provided by fees collected for the disposal of waste (Tipping fees). The decision-making body for the Landfill is the Solid Waste Disposal Committee. The Committee is made up of the County Executive Officer (CEO) for Shasta County, the City Manager (CM) for City of Redding, and a member -at -large who is jointly appointed to the committee by the CEO and CM. The budget for West Central landfill is approved Annually by the Solid Waste Disposal Cg Fees are set annually based on the projected operating expenses for the year. The landfill is fully funded bt3�ppmg fees a no additional funding is provided by the City or County. tj �} r J" r rC�a" ,,, 'P, "M The following table displays the Division's budget divided i i,endlture groups. tj i a t t Materials, Description FY 2023-24 FY 2024-25 FY 2024-25 FY 202 - 6 ase 026-27 Increase Actual Adopted Amended* P se (De IProposed (Decrease) Central Landfill $ 3,442,455$ 4,247,710$ 5,512,510 $ `349 2$West 3,318 254 $ (30,874) Total $ 3,442,4551$ 4,247,7101$ 5,512,510$ ' ;128 $ 0,1? 63,382) $ 3y318,2541$ (30,874) ,,, 'P, "M The following table displays the Division's budget divided i i,endlture groups. tj i a t t E City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 305 Materials, Division 16'ersonnel Supplies & Capital Debt A400 �Wh�l Services Outlay Service Total FY 202,27 Proposed1,798,084 $ 1,520,170 - $ 3,318,254 FY 20 6P1oposed t{;' 1,762,328 1,466,800 120,000 - 3,349,128 West Central Landfill �%24 mn0d .0e 1,822,490 1,435,360 2,245,700 8,960 5,512,510 FY2i`23-24 AcMW 1,701,972 1,263,878 476,126 480 3,442,455 0�oposed $ 1,798,084$ 1,520,170 - $ 3,318,254 l Y 2025-26 Proposed $ 1,762,328$ 1,466,800$ 120,000 - $ 3,349,128 Total "2024-25 Amended $ 1,822,490$ 1,435,360$ 2,245,700$ 8,960$ 5,512,510 FY',073-24 Actual $ 1,701,972$ 1,263,878.$ 476,1261$ 480.$ 3,442,455 E City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 305 Personnel The West Central Landfill employees are shared between. Solid Waste Utility and the West Central Landfill and presently include 13 full-time equivalents (FTEs) budgeted for FY 2025-26 and FY 2026-27 The following table displays the West Central Landfill staffing for full-time and part-time employees. Description iSGf FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Increase FY 2025-27 Increase kfa 4 f t f r tzyi� t Srs'lf k 4{( Actual Adopted Amended Proposed, (Decrease) sed (Decrease) F/T 13.00 13.00 13.00 13.00 � .4u0_a,..., West Central Landfill P/T Total 13.00 13.00 13.00 13.00 F/T 13.00 13.00 13.00 13, �0 Total P/7 Total 13.00 13.00 13.00 x} 6 }} f'yfy 110" 13.00 3, X13 _ r s{� rtS7 t j'rt 'i YI i }fit t J West Central Landfill's significant issues are included in Sole Waste Utiht� significant issues listed under the Public Works Department overview section. M,' zx'�,`f`j` Fhit lrrl�r+i4T,��itG Waste Utility's unmet needs listed under the Public Works City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 306 iSGf t Unmet Needs kfa 4 f t f r tzyi� t Srs'lf k 4{( �tt� � West Central Landfill's unmet needs` are includ""'t in )id Department overview section. 7 Gr�i�td k 5 it 1 :l! tit tS 4f l; t p77 f }ror t{t Waste Utility's unmet needs listed under the Public Works City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 306 I= Airports.............................................................................................................................185 Appendix..........................................................................................................................253 Budget Development Calendar...........................................................................................1 l BudgetMessage..................................................................................................................15 4 4,4,4444i�1�1 BudgetPolicies............................................................................................ 69 BudgetResolution........................................................................... .r� . 044 u Budget Users Guide ......................................................................... City Attorney's Office..........................................................a s `` . City Clerk's Office_ ............................................................... CityCouncil...............................................................��,`�` 153 City Manager's Office...............................................t}r` .........155 City Treasurer's Office ...... aU44 159 ... .............................. f k r s{ Community Services Department ..................................« � ........ ...........................97 Comparative Fund Summary -All Funds �` 1 Comparative Summary of Estimated Reverl`s ........ "��,"..y {>t `�"................................56 Comparative Summary of Expenditure ure P4ro�,� All f ds..........................................1.710 1 , 4 ............................................Development Services De artment,1 Electric Department...... f. .0 '4 �i 44a 4 �'�' ...............................................121 Expenditures and Revenues p ... .. ....................................................39 f 4,. 4���4 4 Finance ..................................... a.........................................................................159 t4�4 ,4 Fire Department .......... �t4, 141 jg,�,NUWP, FundDescriptions...4......................................................................................264 444 l (i General Fund Ten Yki r Financial an..............................................................................43 4 General Func,rce`1 Use Grrs................................................................................37 GeneralGffernt ..............................................................................151 4;r4 Giossarlcrony t,*n 257 44 „ 4 History ar1cleoit y of Redding....................................................................... 89 4 sii�inc�unity Development...........................................................................179 index; ' ' t 4 ............................................................................................................307 �fo�tion Technology Department...............................................................................193 1Vfi�n Statement..............................................................................................................12 Mumc 1 O ffi c i al s............................................................................................................... 4 Non-Departmental............................................................................................................177 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 307 Organization Chart (City of Redding)..................................................................................5 Personnel Department......................................................................................................203 PoliceDepartment............................................................................................................213 PublicWorks....................................................................................................................223 Redding Area Bus Authority....................................................................... m ', , 289 Redding Housing Authority........................................................................ ......... 7 Sales Tax - Where it Goes............................................................................ t ,.... 85 .........75 .........67 .........74 .........78 .........81 ..........1 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 308 City of Redding Biennial Budget - Fiscal Years Ending June 30, 2026 and 2027 309