HomeMy WebLinkAbout _ 9.10(a)--Year End Budget Review and Budget Resolution
CITY OF REDDING
REPORT TO THE CITY COUNCIL
Recommendation
Accept the Fiscal Year 2025 Year-End Budget Report; and adopt Resolution approving and
adopting the 83rd Amendment to City Budget Resolution No. 2023-060 increasing appropriations
by $7,354,390.
Fiscal Impact
The recommended changes to the General Fund will not meet the City Council (Council)
directive to maintain a 10 percent reserve in the General Fund in future years. The required
changes to maintain a 10 percent reserve were accomplished as part of the new biennial budget
development process with the associated 10-Year Plan approved by Council on June 17, 2025.
The 10-Year Plan adopted in June is the more accurate planning tool at this time as it
incorporates the savings for Fiscal Year (FY) 2024-25, which impact the July 1, 2025 cash, and
other variables that were approved as part of the Biennial Budget including reducing
expenditures and increasing revenues to balance the new 10-Year Plan.
The other funds with budget requests have adequate reserves to cover the budgeted expenses and
where appropriate have included these as part of their long-term financial plans.
Alternative Action
The Council could choose to reject the Year End Budget Report (Report), request additional
information or provide staff alternate direction.
MEETING DATE: September 16, 2025
ITEM NO. 9.10(a)
FROM:
***APPROVED BY***
grobinett@cityofredding.org
btippin@cityofredding.org
SUBJECT: 9.10(a)--Consider the City of Redding's Year-End Budget Review and associated
Resolution for Fiscal Year Ended 2025.
Greg Robinett, Director of
Finance/City Treasurer
Report to Redding City Council September 11, 2025
Re: 9.10(a)--Year End Budget Review and Budget Resolution Page 2
Background/Analysis
The City of Redding (City) expended and encumbered $118,926,558 from the General Fund
through June 30, 2025. This level of expenditure represents 90.7 percent of total appropriations,
and is $12,024,532 or 9.3 percent below staff’s cash flow estimate of $130,951,090 through June
30, 2024. The attached report includes the Actual Expenditures Compared to Budget, which
provides an in-depth breakdown by department.
General Fund revenue as of June 30, 2025, totals $105,203,640 which is $3,666,040 or 3.4
percent below staff’s cash flow projection of $108,869,680. The report includes the Actual
Revenue Compared to Cash Flow Estimates Year to Date, which provides an in-depth
breakdown of each of the revenue results. Due to the fact that a new biennial budget was adopted
on June 17, 2025, and this is the last update of this 10-Year Plan there are no recommended
adjustments to the revenue assumptions.
General Fund Reserves
Through June 30, 2025, the General Fund Cash Balance was $10,272,280. This was adjusted for
estimated cash transfers from the Gas Tax funds to offset the eligible costs incurred and paid
from the General Fund. Staff is in the process of completing the annual audit for FY ending June
30, 2025. After completion of the annual audit, staff will have a final adjusted cash number for
use in the Ten-Year Plan. The audited cash number will be adjusted by any required uses of the
funds, i.e. American Rescue Plan Act (ARPA) unspent funds, encumbered funds, etc.
Additionally, there are expected revenues in the next year which were budgeted to be received in
FY 2025 for Staffing for Adequate Firefighter and Emergency Response (SAFER) and other
Miscellaneous Items in Excess of $3 million, which will increase cash.
As can be observed in the attached 10-Year Plan it shows we will end cash with $6.8 Million and
the new 10-Year Plan forecasts $9 Million. Given the various adjustments to cash as outlined
above, staff will bring the audited adjusted Cash number for use in February 2026 after
completion of the annual audit and adjusted for Carryovers. At this time staff expects that
number to likely be in line with the $9 million and less in alignment with the previous 10-Year
Plan included in this report.
This is due to the fact that staff does not calculate and observe all of the savings but does account
for every necessary budget increase. The attached reports show expenditure savings of
approximately $12 million. Net of Carryovers & Streets this will be approximately $6.3 million.
Additionally, revenues came in below projections by approximately $3.7 million. There are other
factors to Cash such as changes to balance sheet items - payables, encumbrances, receivables,
etc. - which will account for additional variance. However, adjusting the current 10-Year Plan
cash for expenditure savings and revenue shortfalls will potentially add $2.6 million to the
General Fund old 10-Year Plan cash to account for these variances. This would adjust the Ending
Cash for the old 10-Year Plan from $6.8 to $9.4 million. Until the audit is complete the final
Cash figure will not be known.
The 10-Year Plan is a financial planning tool and does not reflect the actuals. Staff adjusts the
starting cash number as stated above after the completion of the audit, which will occur in
December 2025, and will be reported to Council in January. At that time, as stated above staff
adjusts cash in the new 10-Year Plan to properly reflect that starting cash number relative to the
Report to Redding City Council September 11, 2025
Re: 9.10(a)--Year End Budget Review and Budget Resolution Page 3
previously forecasted number of $9 million.
The new 10-Year Plan, adopted in June, is the more accurate financial planning tool. This report
is the last update where the old 10-Year Plan will be included. For convenience and reference,
staff has attached the new 10-Year Plan as part of the report package.
Ten-Year Plan (FY 2023-25)
As discussed above the 10-Year Plan approved on June 17, 2025, is the most accurate financial
planning tool at this time as it accounts for the expenditure reductions and revenue increases
approved during the Biennial Budget development process.
Included in this report is the previous Ten-Year Plan that reflects the changes approved by
Council since the adoption of the FY 2023-25 budget and the recommended adjustments in this
staff report.
As a result of these changes and the effects of having an adopted FY 2023-25 budget with a
structural deficit, the General Fund Ten-Year Plan falls below the 10 percent reserve in FY 2024-
25. This structural deficit and the associated impacts had been presented and discussed with
Council at each quarterly update from 2023 after the budget adoption to 2025.
Due to the previous 10-Year Plan having a structural issue the Council approved a balanced
budget with a new 10-Year Plan on June 17, 2025. This included expense reductions and revenue
increases for fees. The new budget includes reduction to service levels in a variety of key
services provided by the General Fund. For a full breakdown please see the adopted biennial
budget.
General Fund Overtime
The City’s General Fund overtime expense totals $6,680,104 through June 30, 2025. This is
$2,872,714 above staff’s cash flow estimate of $3,807,390. The expenditures year-to-date
compared to the year-to-date budget are listed below, of which, the four largest overtime budgets
are Fire, Police, Parks, and Streets:
• The Redding Fire Department (Fire) had overtime expenses through June 30,
2025 of $4,683,810 compared to a total overtime budget of $2,234,390;
• The Redding Police Department (Police) had overtime expenses through June 30,
2025 of $1,715,406 compared to a total overtime budget of $1,489,000;
• The Community Services Department had overtime expenses through June 30,
2025 of $178,662 compared to a total overtime budget of $0;
• The Public Works Department had overtime expenses through June 30, 2025 of
$96,375 compared to a total overtime budget of $70,000; and
• All other General Fund Departments had overtime expenses through June 30,
2024 of $5,851 compared to an overtime budget of $14,000.
As planned, the aforementioned expenses are over budget. However, there are no additional
budget requests at this time as each department has adequate savings in areas such as personnel
charges and/or additional cross charges to other City departments to offset the excess costs. This
represents the expected results when the budget was adopted in June 2023.
Report to Redding City Council September 11, 2025
Re: 9.10(a)--Year End Budget Review and Budget Resolution Page 4
Budget Requests
Department FY 2024-25
Police 631,450.00
Fire 773,020.00
Public Works 722,630.00
Total 2,127,100.00
General Fund
The above table outlines the requests for General Fund budget modifications. Requests include
$631,000 and $773,000 for Police and Fire, respectively. The Police request is for payouts due to
unplanned retirements. The Fire request is due to payouts for retirements and negotiated wage
increases. The Public Works department is requesting $723,000, of which $285,000 results from
a reduction in the engineering indirect cost rate from 125 percent at budget to 85 percent actual,
at the direction of the Caltrans overhead calculation methodology. The remaining $437,000 in
Public Works is for engineering for land development projects, which has an associated revenue.
Department FY 2024-25
Airports 124,320.00
Electric 4,762,700.00
Solid Waste 30,000.00
Total 4,917,020.00
Enterprise Funds
The above table outlines the requests for Enterprise Fund budget modifications. Requests include
$124,000 for the Redding Airports Division (Airports). This encompasses $67,000 related to
utility expense increases, $10,000 for specialized services for increased costs to the water board
scope of work, and $47,000 due to increase costs in cross charges from other departments and
unbudgeted overtime. Redding Electric Utility is requesting $463,000 for short term interest
payments related to the issuance of new debt and $4.3 million which were the result of
negotiated contract increases approved after the adoption of the FY 2024 and 2025 Biennial
Budget. Redding Electric Utility has previously included these increases in their financial plan
and this resolution appropriates the budgetary funding. The Solid Waste Utility is requesting
$30,000 which is due to an increase in utility expense.
Department FY 2024-25
GIS 39,760.00
Electrial Technicians 66,650.00
Fleet 203,860.00
Total 310,270.00
Internal Service Funds
The above table outlines the requests for Internal Service Fund budget modifications. Requests
include $40,000 for GIS. This is for an increase in personnel costs due to the timing of MOU
negotiations and salary increases not being included in the budget. Electrical Technicians is
requesting $66,000. Of that, $45,000 is requested for personnel costs related to unanticipated
Report to Redding City Council September 11, 2025
Re: 9.10(a)--Year End Budget Review and Budget Resolution Page 5
leave payouts. The remaining $21,000 is for increases in operating expenses related to employee
training, legal services & communication expense. Fleet is requesting $204,000, of that $12,000
is related to unanticipated overtime expense. The remaining $191,000 is for vehicle repair &
maintenance due to the increase in costs to purchase parts and repair vehicles.
Reports
The attached report is the promised, improved reporting requested by Council. Staff has included
each of the reports historically provided. It is important to note that these reports are currently
being formatted by staff using data reporting from the new business system and creating a
document for presentation purposes. Once these reports meet the satisfaction of Council, staff
will begin working to create automated reports that can be generated from the system as opposed
to data extracts.
It is important to note these reports are not exactly the same as those created by the AS400,
which has been replaced. This is an effort to determine the most critical information but also
reflects changes due to the new system. An example of the changes of the new system are how
encumbrances are treated. The new system treats an encumbrance or requisition as a
consumption at the time it is entered into and in future years it will show a reduction to the
encumbrance as it records the expense. This results in a net zero impact to budget on the Actual
Expenditures Compared to Budget Report. In the old system staff would record a carr yover in
the future years to avoid consuming budget twice. This amount would not hit the 10 -Year Plan
and would be a reduction to the beginning cash on the 10-Year Plan, which is still happening in
the new system. Given the changes, the Actual Expenditures to Budget Cash Flow Estimates
report could have consumption from previous encumbrances that causes it to appear over budget
and the footnote will be important in those circumstances because it is likely due to liquidation of
existing encumbrances and the Actual Expenditures Compared to Budget Report can be used to
confirm this. Oracle is a system utilized by thousands of organizations around the world and the
benefits of using a system like this is trying to use it as close to intended to avoid costly
modifications to the system.
Staff has added a new report to account for discretionary carryovers approved by the City
Manager from one year to the next. Pursuant to Council Policy 409, Carryovers are approved
when it is deemed that adequate budget is available and there is a need for the Carryover. An
example of a Carryover the past few years is the ARPA funding. Council approved the budgetary
amount one time and staff carries it over for the intended purpose until fully expended. This
Carryover Report will be included with all of the standard reports in the future.
Additionally, separately from the standard reports staff has included the Cash Balances by Fund
report through June 2025 on this item so it can be reviewed and affirmed as to formatting. Staff
plans to get these on schedule starting with Q1 2026, but will soon bring a catch-up item for all
Cash and Treasurer Reports. This report is currently being assembled by staff to confirm
acceptable formatting from Council prior to created an automated report.
Environmental Review
This is not a project defined under the California Environmental Quality Act, and no further
action is required.
Report to Redding City Council September 11, 2025
Re: 9.10(a)--Year End Budget Review and Budget Resolution Page 6
Council Priority/City Manager Goals
• Budget and Financial Management – “Achieve balanced and stable 10-year Financial
Plans for all funds.”
• Communication and Transparency – “Improve the quality of communication with the
public and City employees to enhance knowledge and increase transparency to improve
public trust.”
Attachments
^Budget Resolution
^Year End Budget Report June 2025
^FY 2026 & 2027 General Fund Adopted 10-Year Plan
^Cash by Fund June 2025
Resolution No. 2025 - ____
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING
THAT Budget Resolution No. 2023-60 be and is hereby amended as follows:
Fiscal Year Ended 2025
Fund Division Description Increase Decrease
101 1401 Police - Administration 631,450 -
101 1502 Fire - Administration 773,020 -
101 1601 Public Works - Engineering 285,390 -
101 1611 Engineering & Desgin 437,240 -
201 7101 Airports 124,320 -
211 8005 REU - Admin 4,300,000 -
211 8085 REU - Debt 462,700 -
251 6581 Benton Lanfill Monitoring 30,000 -
315 3111 Geographic Information Services (GIS)39,760 -
321 3201 Electrical Technicians 66,650
351 3501 Fleet 203,860 -
THAT account titles and numbers requiring adjustments by this Resolution are as follows:
Fiscal Year Ended 2025
Decrease (Increase) Fund Balance Use of Funds Source of Funds
101 2910000 Beginning Balance - 1,689,860$
201 2910000 Beginning Balance 124,320
211 2910000 Beginning Balance 4,762,700
251 2910000 Beginning Balance 30,000
315 2910000 Beginning Balance 39,760
321 2910000 Beginning Balance 66,650
351 2910000 Beginning Balance 203,860
Increase (Decrease) Revenue Use of Funds Source of Funds
101 1611 3338002 Grading Permits - Land Development 437,240$
101 1099 3560001 Advances to Internal (232,120)
175 5201 3560002 Advances from Internal 232,120
Expenditures Use of Funds Source of Funds
101 1401 4005001 Accrued Pay - Vacation 631,450
101 1502 4005001 Accrued Pay - Vacation 773,020
101 1601 4001001 Full Time Regular 285,390
101 1611 6900202 Land Development - Engineering 437,240
201 7101 4003001 Overtime 7,400
201 7101 4801011 Cross Charge From City Manager 39,960
201 7101 5040001 Specialized Services & Technical 10,010
201 7101 5095001 Utility Expense 66,950
A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 83rd
AMENDMENT TO CITY BUDGET RESOLUTION NO.2023-60 INCREASING APPROPRIATIONS
BY $7,354,390 FOR FISCAL YEAR 2024-25.
83rd AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Page 1 of 2
Resolution No. 2025 - ____
Expenditures (Continued) Use of Funds Source of Funds
211 8085 9521001 2025 Electric System - Interest 462,700
211 8005 4001001 Full Time Regular 4,300,000
251 6581 5095001 Utility Expense 30,000
315 3111 4001001 Full Time Regular 13,250
315 3111 4009011 CalPERS Employer 10,510
315 3111 4009021 PARS Employer 16,000
321 3201 4005001 Accrued Pay - Vacation 44,740
321 3201 5037505 Legal Services 12,240
321 3201 5110006 Phones - Communications 3,410
321 3201 5335001 Employee Training 6,260
351 3501 4003001 Overtime 11,960
351 3501 5082501 Vehicle Repair & Maintenance 191,900
7,354,390 7,354,390$
THAT the purpose is to increase appropriations by $7,354,390 for fiscal year 2024-25
I HEREBY CERTIFY that the foregoing Resolution was introduced and adopted at a regular meeting of the City
Council for the City of Redding on the 16th day of September, 2025 and was duly adopted at said meeting
by the following vote:
AYES:COUNCIL MEMBERS:
NOES:COUNCIL MEMBERS:
ABSENT:COUNCIL MEMBERS:
ABSTAIN:COUNCIL MEMBERS:
JACK MUNNS, Mayor
ATTEST:FORM APPROVAL:
SHARLENE TIPTON, City Clerk CHRISTIAN CURTIS, City Attorney
83rd AMENDMENT TO CITY BUDGET RESOLUTION NO. 2023 -060
Page 2 of 2
Year End Budget Report
Section One
Actual Revenues Compared to Cash Flow Estimates Year to Date
Amended Budget Actual Over (Under)%
GENERAL FUND TAXES
Property Taxes 29,244,000.00 29,751,778.75 507,778.75 101.74%
Sales Tax 31,522,110.00 30,252,923.43 (1,269,186.57) 95.97%
Transient Occupancy Tax 7,498,000.00 7,190,399.74 (307,600.26) 95.90%
Franchise Tax 1,260,000.00 1,200,914.78 (59,085.22) 95.31%
Business License Tax 900,000.00 903,294.49 3,294.49 100.37%
Real Property Transfer Tax 450,000.00 381,658.18 (68,341.82) 84.81%
Cannabis Tax 1,671,000.00 1,504,554.29 (166,445.71) 90.04%
TOTAL TAXES 72,545,110.00 71,185,523.66 (1,359,586.34) 98.13%
LICENSES AND PERMITS
Animal Licenses 50,000.00 49,912.00 (88.00) 99.82%
Building Permits 1,727,420.00 1,604,260.05 (123,159.95) 92.87%
Engineering Encroachment Permits 157,500.00 67,365.85 (90,134.15) 42.77%
Electrical Permits 258,270.00 253,665.12 (4,604.88) 98.22%
Transportation Permits 10,670.00 12,628.00 1,958.00 118.35%
Plumbing Permits 120,390.00 88,410.68 (31,979.32) 73.44%
Mechanical Permits 197,250.00 293,491.20 96,241.20 148.79%
Engineering Grading Permits 10,500.00 165,433.67 154,933.67 1575.56%
TOTAL LICENSES AND PERMITS 2,532,000.00 2,535,166.57 3,166.57 100.13%
FINES AND PENALTIES
Traffic Safety Fines 953,960.00 1,052,785.87 98,825.87 110.36%
Code Enforcement Fines 146,000.00 1,136,796.01 990,796.01 778.63%
Other Fines & Fees 50,000.00 108,420.48 58,420.48 216.84%
Criminal Fines - 27,249.33 27,249.33 *
TOTAL FINES AND PENALTIES 1,149,960.00 2,325,251.69 1,175,291.69 202.20%
TRANSFERS AND INTERNAL DEPARTMENTS
Charges to Other Departments 7,061,190.00 7,061,189.88 (0.12) 100.00%
Property In Lieu of Tax 6,614,200.00 6,614,199.96 (0.04) 100.00%
Internal Advances/Loans (543,140.00) 1,116,808.07 1,659,948.07 -205.62%
Fund Transfers From 11,689,390.00 9,036,024.00 (2,653,366.00) 77.30%
Fund Transfers To (3,523,410.00) (4,523,534.02) (1,000,124.02) 128.39%
TOTAL TRANSFERS AND INTERNAL 21,298,230.00 19,304,687.89 (1,993,542.11) 90.64%
REVENUE FROM OTHER GOVERNMENTAL AGENCIES
Federal Grant Operating 2,969,590.00 - (2,969,590.00) 0.00%
Federal Grant Capital 31,570.00 334,734.74 303,164.74 1060.29%
State Grant Operating 196,740.00 90,367.59 (106,372.41) 45.93%
State Grant Capital - - - *
State Non-Grant Funding 283,000.00 574,137.58 291,137.58 202.88%
County Non-Grant Funding - 6,242.00 6,242.00 *
Other Government Grant Operating 90,000.00 30,837.83 (59,162.17) 34.26%
Other Government Non-Grant Funding 814,800.00 1,078,414.71 263,614.71 132.35%
TOTAL REVENUE FROM OTHER GOVT 4,385,700.00 2,114,734.45 (2,270,965.55) 48.22%
OTHER REVENUES
Late Fees 1,700,000.00 1,759,016.01 59,016.01 103.47%
Contributions 213,000.00 216,966.97 3,966.97 101.86%
Property & Equipment Sales - - - *
Compensation - Loss & Property Damage - 110.00 110.00 *
Miscellaneous Receipts 292,000.00 591,623.45 299,623.45 202.61%
Reimbursements 312,530.00 321,112.83 8,582.83 102.75%
TOTAL OTHER REVENUE 2,517,530.00 2,888,829.26 371,299.26 114.75%
Actual Revenue Compared to Cash Flow Estimates Year To Date
City of Redding - General Fund
June 2025
CHARGES FOR CURRENT SERVICES
Planning Permits - Subdivisions 526,260.00 382,215.89 (144,044.11) 72.63%
Building Plan - Recording Fees 24,750.00 30,941.43 6,191.43 125.02%
Plan Check Fees 801,850.00 898,032.36 96,182.36 112.00%
Engineering Land Development Fees 200,000.00 - (200,000.00) 0.00%
Technology Surcharge 256,070.00 172,983.67 (83,086.33) 67.55%
Cannabis App/Permit Fees 487,540.00 859,250.50 371,710.50 176.24%
Sale of Publications/Maps 50.00 - (50.00) 0.00%
Animal Shelter Fees 6,000.00 5,387.50 (612.50) 89.79%
Inspection Fees 3,100.00 2,586.00 (514.00) 83.42%
Fingerprint Fees 10,000.00 6,985.00 (3,015.00) 69.85%
Fire Permits & Fees 290,000.00 168,451.00 (121,549.00) 58.09%
DUI Emergency Response 73,000.00 117,010.79 44,010.79 160.29%
Swimming Pool Receipts 179,480.00 96,512.68 (82,967.32) 53.77%
RAC Swim Shop/Rental 39,000.00 25,057.23 (13,942.77) 64.25%
RAC Admission 126,160.00 147,705.80 21,545.80 117.08%
RAC Swim Team 12,620.00 6,809.78 (5,810.22) 53.96%
Swimming Pool Concessions 63,080.00 59,507.05 (3,572.95) 94.34%
Other Charges and Fees 628,510.00 2,607,377.46 1,978,867.46 414.85%
Recreation Sports 77,170.00 607,069.07 529,899.07 786.66%
Investment Bank/Charge Holding Account - - - *
Special Assessment District - - - *
Other Fees and Charges - (200.00) (200.00) *
Bad Debt Write-Off (97,300.00) (2,051,405.85) (1,954,105.85) 2108.33%
Uncollectible Accounts Write-Off - Grants - - - *
TOTAL CHARGES FOR CURRENT SERVICES 3,707,340.00 4,142,277.36 434,937.36 111.73%
REVENUE FROM THE USE OF MONEY & PROPERTY
Property Rentals 606,840.00 573,714.11 (33,125.89) 94.54%
SHASCOM Rent 1,760.00 - (1,760.00) 0.00%
Investment Income 125,210.00 133,450.21 8,240.21 106.58%
Fiscal Agent Investment Income - 5.48 5.48 *
TOTAL REVENUE - USE OF MONEY & PROPERTY 733,810.00 707,169.80 (26,640.20) 96.37%
TOTAL GENERAL FUND 108,869,680.00 105,203,640.68 (3,666,039.32) 96.63%
Year End Budget Report
Section Two
Actual Revenue Compared to Total Budget Forecast
Amended Budget Actual Over (Under)%
GENERAL FUND TAXES
Property Taxes 29,244,000.00 29,751,778.75 507,778.75 101.74%
Sales Tax 31,522,110.00 30,252,923.43 (1,269,186.57) 95.97%
Transient Occupancy Tax 7,498,000.00 7,190,399.74 (307,600.26) 95.90%
Franchise Tax 1,260,000.00 1,200,914.78 (59,085.22) 95.31%
Business License Tax 900,000.00 903,294.49 3,294.49 100.37%
Real Property Transfer Tax 450,000.00 381,658.18 (68,341.82) 84.81%
Cannabis Tax 1,671,000.00 1,504,554.29 (166,445.71) 90.04%
TOTAL TAXES 72,545,110.00 71,185,523.66 (1,359,586.34) 98.13%
LICENSES AND PERMITS
Animal Licenses 50,000.00 49,912.00 (88.00) 99.82%
Building Permits 1,727,420.00 1,604,260.05 (123,159.95) 92.87%
Engineering Encroachment Permits 157,500.00 67,365.85 (90,134.15) 42.77%
Electrical Permits 258,270.00 253,665.12 (4,604.88) 98.22%
Transportation Permits 10,670.00 12,628.00 1,958.00 118.35%
Plumbing Permits 120,390.00 88,410.68 (31,979.32) 73.44%
Mechanical Permits 197,250.00 293,491.20 96,241.20 148.79%
Engineering Grading Permits 10,500.00 165,433.67 154,933.67 1575.56%
TOTAL LICENSES AND PERMITS 2,532,000.00 2,535,166.57 3,166.57 100.13%
FINES AND PENALTIES
Traffic Safety Fines 953,960.00 1,052,785.87 98,825.87 110.36%
Code Enforcement Fines 146,000.00 1,136,796.01 990,796.01 778.63%
Other Fines & Fees 50,000.00 108,420.48 58,420.48 216.84%
Criminal Fines - 27,249.33 27,249.33 *
TOTAL FINES AND PENALTIES 1,149,960.00 2,325,251.69 1,175,291.69 202.20%
TRANSFERS AND INTERNAL DEPARTMENTS
Charges to Other Departments 7,061,190.00 7,061,189.88 (0.12) 100.00%
Property In Lieu of Tax 6,614,200.00 6,614,199.96 (0.04) 100.00%
Internal Advances/Loans (543,140.00) 1,116,808.07 1,659,948.07 -205.62%
Fund Transfers From 11,689,390.00 9,036,024.00 (2,653,366.00) 77.30%
Fund Transfers To (3,523,410.00) (4,523,534.02) (1,000,124.02) 128.39%
TOTAL TRANSFERS AND INTERNAL 21,298,230.00 19,304,687.89 (1,993,542.11) 90.64%
REVENUE FROM OTHER GOVERNMENTAL AGENCIES
Federal Grant Operating 2,969,590.00 - (2,969,590.00) 0.00%
Federal Grant Capital 31,570.00 334,734.74 303,164.74 1060.29%
State Grant Operating 196,740.00 90,367.59 (106,372.41) 45.93%
State Grant Capital - - - *
State Non-Grant Funding 283,000.00 574,137.58 291,137.58 202.88%
County Non-Grant Funding - 6,242.00 6,242.00 *
Other Government Grant Operating 90,000.00 30,837.83 (59,162.17) 34.26%
Other Government Non-Grant Funding 814,800.00 1,078,414.71 263,614.71 132.35%
TOTAL REVENUE FROM OTHER GOVT 4,385,700.00 2,114,734.45 (2,270,965.55) 48.22%
Actual Revenue Compared to Total Budget Forecast
City of Redding - General Fund
June 2025
OTHER REVENUES
Late Fees 1,700,000.00 1,759,016.01 59,016.01 103.47%
Contributions 213,000.00 216,966.97 3,966.97 101.86%
Property & Equipment Sales - - - *
Compensation - Loss & Property Damage - 110.00 110.00 *
Miscellaneous Receipts 292,000.00 591,623.45 299,623.45 202.61%
Reimbursements 312,530.00 321,112.83 8,582.83 102.75%
TOTAL OTHER REVENUE 2,517,530.00 2,888,829.26 371,299.26 114.75%
CHARGES FOR CURRENT SERVICES
Planning Permits - Subdivisions 526,260.00 382,215.89 (144,044.11) 72.63%
Building Plan - Recording Fees 24,750.00 30,941.43 6,191.43 125.02%
Plan Check Fees 801,850.00 898,032.36 96,182.36 112.00%
Engineering Land Development Fees 200,000.00 - (200,000.00) 0.00%
Technology Surcharge 256,070.00 172,983.67 (83,086.33) 67.55%
Cannabis App/Permit Fees 487,540.00 859,250.50 371,710.50 176.24%
Sale of Publications/Maps 50.00 - (50.00) 0.00%
Animal Shelter Fees 6,000.00 5,387.50 (612.50) 89.79%
Inspection Fees 3,100.00 2,586.00 (514.00) 83.42%
Fingerprint Fees 10,000.00 6,985.00 (3,015.00) 69.85%
Fire Permits & Fees 290,000.00 168,451.00 (121,549.00) 58.09%
DUI Emergency Response 73,000.00 117,010.79 44,010.79 160.29%
Swimming Pool Receipts 179,480.00 96,512.68 (82,967.32) 53.77%
RAC Swim Shop/Rental 39,000.00 25,057.23 (13,942.77) 64.25%
RAC Admission 126,160.00 147,705.80 21,545.80 117.08%
RAC Swim Team 12,620.00 6,809.78 (5,810.22) 53.96%
Swimming Pool Concessions 63,080.00 59,507.05 (3,572.95) 94.34%
Other Charges and Fees 628,510.00 2,607,377.46 1,978,867.46 414.85%
Recreation Sports 77,170.00 607,069.07 529,899.07 786.66%
Investment Bank/Charge Holding Account - - - *
Special Assessment District - - - *
Other Fees and Charges - (200.00) (200.00) *
Bad Debt Write-Off (97,300.00) (2,051,405.85) (1,954,105.85) 2108.33%
Uncollectible Accounts Write-Off - Grants - - - *
TOTAL CHARGES FOR CURRENT SERVICES 3,707,340.00 4,142,277.36 434,937.36 111.73%
REVENUE FROM THE USE OF MONEY & PROPERTY
Property Rentals 606,840.00 573,714.11 (33,125.89) 94.54%
SHASCOM Rent 1,760.00 - (1,760.00) 0.00%
Investment Income 125,210.00 133,450.21 8,240.21 106.58%
Fiscal Agent Investment Income - 5.48 5.48 *
TOTAL REVENUE - USE OF MONEY & PROPERTY 733,810.00 707,169.80 (26,640.20) 96.37%
TOTAL GENERAL FUND 108,869,680.00 105,203,640.68 (3,666,039.32) 96.63%
Year End Budget Report
Section Three
Actual Expenditures Compared to Cash Flow Estimates
YTD Projection Actual Over (Under)Percentage
1001-City Council 239,070.00 222,625.92 (16,444.08) 93.12%
1011-City Manager 1,118,730.00 1,105,338.63 (13,391.37) 98.80%
1021-City Clerk 1,224,970.00 1,009,372.88 (215,597.12) 82.40%
1031-City Attorney 840,020.00 503,657.15 (336,362.85) 59.96%
1041-City Treasurer 844,020.00 679,396.19 (164,623.81) 80.50%
1045-Finance 1,988,930.00 1,946,078.27 (42,851.73) 97.85%
1048-Purchasing 671,050.00 505,411.34 (165,638.66) 75.32%
1051-Personnel 911,170.00 754,818.48 (156,351.52) 82.84%
1061-Animal Regulation 1,008,860.00 980,666.17 (28,193.83) 97.21%
1091-General Fund Debt Service 1,965,700.00 1,961,655.61 (4,044.39) 99.79%
1099-Non-Departmental 2,108,320.00 2,359,788.16 251,468.16 111.93%
1101-Permit Center 771,030.00 754,374.89 (16,655.11) 97.84%
1111-Building Department 2,567,400.00 2,309,746.59 (257,653.41) 89.96%
1121-Planning 2,359,740.00 2,351,942.86 (7,797.14) 99.67%
1131-Code Enforcement 724,340.00 625,342.90 (98,997.10) 86.33%
1191-Subdivision & Land Planning 46,000.00 30,534.68 (15,465.32) 66.38%
1401-Police - Administration 4,827,560.00 4,806,470.31 (21,089.69) 99.56%
1402-Police - Field Operations 32,741,110.00 31,912,579.57 (828,530.43) 97.47%
1403-Police - Investigations 6,210,520.00 6,205,555.20 (4,964.80) 99.92%
1404-Police - Services Division 4,498,720.00 4,486,375.38 (12,344.62) 99.73%
1501-Fire - Administration 2,291,080.00 2,285,615.81 (5,464.19) 99.76%
1502-Fire - Suppression 28,122,370.00 28,321,827.36 199,457.36 100.71%
1503-Fire - Prevention 2,076,940.00 2,132,118.44 55,178.44 102.66%
1601-Public Works - Engineering 1,696,160.00 1,761,937.72 65,777.72 103.88%
1611-Engineering and Design 200,000.00 637,240.88 437,240.88 318.62%
1621-Streets - General and Administrative 5,553,930.00 5,366,205.78 (187,724.22) 96.62%
1631-Streets - Capital 13,888,680.00 4,160,929.66 (9,727,750.34) 29.96%
1701-Community Services Administration 1,146,790.00 720,958.71 (425,831.29) 62.87%
1711-Parks 4,783,290.00 4,609,516.52 (173,773.48) 96.37%
1721-Recreation Programs 2,697,590.00 2,466,591.47 (230,998.53) 91.44%
1725-Aquatic Center 394,650.00 389,392.37 (5,257.63) 98.67%
1726-Redding Sports Complex 419,170.00 348,592.71 (70,577.29) 83.16%
1750-Midtown Mall 12,540.00 10,515.57 (2,024.43) 83.86%
1999-Transportation & RABA Support 640.00 0.00 (640.00) 0.00%
Total 130,951,090.00 118,723,174.18 (12,227,915.82) 90.66%
Actual Expenditures Compared to Budget Cash Flow Estimates
City of Redding - General Fund
June 2025
*Actual Includes Payments on Previous Year Obligations/Encumbrances. Encumbrances are reductions to 10-Year Plan Beginning
Cash from the Audited Cash Figure.
Year End Budget Report
Section Four
Actual Expenditures Compared to Budget
YTD Projection Actual
Encumbrances &
Commitments
Total
Consumption
Unencumbered
Balance
%
Consumed
1001-City Council 239,070.00 222,625.92 (170.00) 222,455.92 16,614.08 93.05%
1011-City Manager 1,118,730.00 1,105,338.63 0.00 1,105,338.63 13,391.37 98.80%
1021-City Clerk 1,224,970.00 1,009,372.88 (162.42) 1,009,210.46 215,759.54 82.39%
1031-City Attorney 840,020.00 503,657.15 0.00 503,657.15 336,362.85 59.96%
1041-City Treasurer 844,020.00 679,396.19 15.68 679,411.87 164,608.13 80.50%
1045-Finance 1,988,930.00 1,946,078.27 (0.00) 1,946,078.27 42,851.73 97.85%
1048-Purchasing 671,050.00 505,411.34 0.00 505,411.34 165,638.66 75.32%
1051-Personnel 911,170.00 754,818.48 37.57 754,856.05 156,313.95 82.84%
1061-Animal Regulation 1,008,860.00 980,666.17 0.00 980,666.17 28,193.83 97.21%
1091-General Fund Debt Service 1,965,700.00 1,961,655.61 0.00 1,961,655.61 4,044.39 99.79%
1099-Non-Departmental 2,108,320.00 2,359,788.16 (251,932.39) 2,107,855.77 464.23 99.98%
1101-Permit Center 771,030.00 754,374.89 0.00 754,374.89 16,655.11 97.84%
1111-Building Department 2,567,400.00 2,309,746.59 4,489.62 2,314,236.21 253,163.79 90.14%
1121-Planning 2,359,740.00 2,351,942.86 (23,967.92) 2,327,974.94 31,765.06 98.65%
1131-Code Enforcement 724,340.00 625,342.90 0.00 625,342.90 98,997.10 86.33%
1191-Subdivision & Land Planning 46,000.00 30,534.68 1,419.67 31,954.35 14,045.65 69.47%
1401-Police - Administration 4,827,560.00 4,806,470.31 (29,700.78) 4,776,769.53 50,790.47 98.95%
1402-Police - Field Operations 32,741,110.00 31,912,579.57 (67,109.15) 31,845,470.42 895,639.58 97.26%
1403-Police - Investigations 6,210,520.00 6,205,555.20 (4,841.54) 6,200,713.66 9,806.34 99.84%
1404-Police - Services Division 4,498,720.00 4,486,375.38 193.75 4,486,569.13 12,150.87 99.73%
1501-Fire - Administration 2,291,080.00 2,285,615.81 68.24 2,285,684.05 5,395.95 99.76%
1502-Fire - Suppression 28,122,370.00 28,321,827.36 (583,337.00) 27,738,490.36 383,879.64 98.63%
1503-Fire - Prevention 2,076,940.00 2,132,118.44 (63,661.65) 2,068,456.79 8,483.21 99.59%
1601-Public Works - Engineering 1,696,160.00 1,761,937.72 211,997.01 1,973,934.73 (277,774.73) 116.38%
1611-Engineering and Design 200,000.00 637,240.88 0.00 637,240.88 (437,240.88) 318.62%
1621-Streets - General and Administrative 5,553,930.00 5,366,205.78 10,082.52 5,376,288.30 177,641.70 96.80%
1631-Streets - Capital 13,888,680.00 4,160,929.66 1,340,957.80 5,501,887.46 8,386,792.54 39.61%
1701-Community Services Administration 1,146,790.00 720,958.71 (269.63) 720,689.08 426,100.92 62.84%
1711-Parks 4,783,290.00 4,609,516.52 (321,367.70) 4,288,148.82 495,141.18 89.65%
1721-Recreation Programs 2,697,590.00 2,466,591.47 (19,391.02) 2,447,200.45 250,389.55 90.72%
1725-Aquatic Center 394,650.00 389,392.37 32.86 389,425.23 5,224.77 98.68%
1726-Redding Sports Complex 419,170.00 348,592.71 0.00 348,592.71 70,577.29 83.16%
1750-Midtown Mall 12,540.00 10,515.57 0.00 10,515.57 2,024.43 83.86%
1999-Transportation & RABA Support 640.00 0.00 0.00 0.00 640.00 0.00%
Total 130,951,090.00 118,723,174.18 203,383.52 118,926,557.70 12,024,532.30 90.82%
Actual Expenditures Compared to Budget Year to Date
City of Redding - General Fund
June 2025
Year End Budget Report
Section Five
Carryover Fiscal Year 2024 to Fiscal Year 2025
Carryovers
1001-City Council -
1011-City Manager -
1021-City Clerk -
1031-City Attorney -
1041-City Treasurer -
1045-Finance -
1048-Purchasing 1,240.00
1051-Personnel -
1061-Animal Regulation -
1091-General Fund Debt Service -
1099-Non-Departmental 996,420.00
1101-Permit Center 8,300.00
1111-Building Department 50,060.00
1121-Planning 70,360.00
1131-Code Enforcement 36,650.00
1191-Subdivision & Land Planning -
1401-Police - Administration -
1402-Police - Field Operations 2,910,900.00
1403-Police - Investigations 34,200.00
1404-Police - Services Division -
1501-Fire - Administration -
1502-Fire - Suppression 878,470.00
1503-Fire - Prevention -
1601-Public Works - Engineering 147,000.00
1611-Engineering and Design -
1621-Streets - General and Administrative -
1631-Streets - Capital 500,070.00
1701-Community Services Administration -
1711-Parks 689,640.00
1721-Recreation Programs 14,030.00
1725-Aquatic Center -
1726-Redding Sports Complex -
1750-Midtown Mall -
1999-Transportation & RABA Support -
Total 6,337,340.00
Carryovers
City of Redding - General Fund
FY 2024 to FY 2025
GENERAL FUND TEN YEAR PLAN
Updated September 2025
Amended Amended
23-24 24-25 2025-26 2026-27 2027-28 2028-29
Beginning Cash Balance 21,000 13,307 6,807 1,968 (1,762) (6,189)
Revenues 97,238 99,343 101,824 103,567 106,657 109,838
Net Transfers 7,237 7,483 8,008 8,448 8,701 8,962
Total Revenues 104,474 106,826 109,832 112,015 115,358 118,800
Personnel Costs (75,070) (80,749) (83,649) (84,435) (87,552) (90,105)
Operating Costs (29,900) (25,239) (23,099) (23,814) (24,551) (25,311)
Capital Outlay (7,107) (7,438) (7,661) (7,891) (8,127) (8,371)
Debt Service (2,118) (1,957) (1,965) (1,318) (1,314) (1,313)
Savings 2,028 2,057 1,703 1,712 1,758 1,806
Net Expenditures (112,167) (113,326) (114,671) (115,745) (119,786) (123,295)
Ending Cash Balance 13,307 6,807 1,968 (1,762) (6,189) (10,685)
Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 11.9% 6.0% 1.7% -1.5% -5.2% -8.7%
Projected Personnel Percentage 65.7% 70.0% 71.9% 71.9% 72.0% 72.0%
Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Updated September 10, 2025
Fiscal Year Ending 2024 & 2025
2029-30 2030-31 2031-32 2032-33 2033-34
Projected Cash Balance (10,685) (14,980) (18,503) (20,470) (21,444)
Projected Revenues 113,118 116,506 120,008 123,637 127,391
Projected Net Transfers 9,231 9,508 9,793 10,087 10,390
Total Projected Revenues 122,350 126,014 129,801 133,724 137,781
Projected Personnel Costs (92,476) (94,356) (95,542) (97,393) (98,819)
Projected Operating Costs (26,094) (26,902) (27,734) (28,592) (29,476)
Projected Operating Costs (8,622) (8,881) (9,147) (9,422) (9,704)
Projected Debt Service (1,310) (1,309) (1,311) (1,315) (1,132)
Projected Savings 1,858 1,911 1,966 2,023 2,081
Net Projected Expenditures (126,645) (129,536) (131,768) (134,698) (137,050)
Projected Ending Cash (14,980) (18,503) (20,470) (21,444) (20,713)
Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures -11.8% -14.3% -15.5% -15.9% -15.1%
Projected Personnel Percentage 72.0% 71.8% 71.4% 71.2% 71.0%
Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Updated September 10, 2025
Fiscal Year Ending 2024 & 2025
Amended Amended
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Sales Tax 30,753 31,522 32,310 33,118 33,946 34,795
Property Tax 28,392 29,244 30,121 31,025 31,956 32,914
TOT 7,210 7,498 7,798 8,110 8,434 8,772
Cannabis Tax 1,630 1,671 1,738 1,807 1,880 1,955
Other Taxes 2,610 2,610 2,714 2,823 2,936 3,053
Licenses & Permits 2,391 2,969 3,088 3,212 3,340 3,474
Fines & Penalties 542 542 563 586 609 633
Other Government 2,625 2,729 2,360 1,153 1,188 1,223
Redding Rancheria 124 127 131 135 139 143
Internal Departments 14,248 13,675 14,086 14,508 14,943 15,392
Service Charges 3,436 3,606 3,750 3,900 4,056 4,219
Other Revenue 2,409 2,416 2,488 2,563 2,640 2,719
Use of Money & Property 742 609 609 609 609 609
Interest 125 125 68 20 (18) (62)
Subtotal 97,238 99,343 101,824 103,567 106,657 109,838
Transfers In:
Gas Taxes 10,675 10,573 10,891 11,217 11,554 11,901
Debt Service - - - - - -
Other Transfers In 523 523 538 554 571 588
Total Transfers In 11,197 11,096 11,429 11,772 12,125 12,489
Transfers Out:
CVB & Convention Center (1,033) (1,035) (1,066) (1,098) (1,131) (1,165)
Parking - - - - - -
Library (994) (1,024) (1,055) (1,086) (1,119) (1,153)
Rolling Stock (1,005) (1,080) (812) (637) (656) (676)
Other Equipment (395) (395) (407) (419) (432) (445)
Internal Advances - 232 239 246 254 261
Other Transfers Out (533) (311) (320) (330) (340) (350)
Total Transfers Out (3,960) (3,613) (3,421) (3,324) (3,424) (3,526)
Net Transfers 7,237 7,483 8,008 8,448 8,701 8,962
Total Revenues 104,474 106,826 109,832 112,015 115,358 118,800
Revenue Assumptions
Sales Tax 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues Projected Projected 3.0% 3.0% 3.0% 3.0%
Other Government Projected Projected 3.0% 3.0% 3.0% 3.0%
Other Revenue Projected Projected 3.0% 3.0% 3.0% 3.0%
Internal Departments Projected Projected 3.0% 3.0% 3.0% 3.0%
All Revenues (Not specific) Projected Projected 4.0% 4.0% 4.0% 4.0%
Interest (Percent of Cash) 2.0% 2.0% 1.0% 1.0% 1.0% 1.0%
Fiscal Year Ended
Revenues
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2024 & 2025
2029-30 2030-31 2031-32 2032-33 2033-34
Sales Tax 35,664 36,556 37,470 38,407 39,367
Property Tax 33,902 34,919 35,966 37,045 38,157
TOT 9,122 9,487 9,867 10,262 10,672
Cannabis Tax 2,033 2,114 2,199 2,287 2,378
Other Taxes 3,175 3,302 3,435 3,572 3,715
Licenses & Permits 3,613 3,757 3,907 4,064 4,226
Fines & Penalties 659 685 713 741 771
Other Government 1,260 1,298 1,337 1,377 1,418
Redding Rancheria 147 151 156 161 165
Internal Departments 15,854 16,329 16,819 17,324 17,843
Service Charges 4,387 4,563 4,745 4,935 5,133
Other Revenue 2,800 2,884 2,971 3,060 3,152
Use of Money & Property 609 609 609 609 609
Interest (107) (150) (185) (205) (214)
Subtotal 113,118 116,506 120,008 123,637 127,391
Transfers In:
Gas Taxes 12,258 12,625 13,004 13,394 13,796
Debt Service - - - - -
Other Transfers In 606 624 643 662 682
Total Transfers In 12,863 13,249 13,647 14,056 14,478
Transfers Out:
CVB & Convention Center (1,200) (1,236) (1,273) (1,311) (1,350)
Parking - - - - -
Library (1,187) (1,223) (1,259) (1,297) (1,336)
Rolling Stock (696) (717) (738) (760) (783)
Other Equipment (458) (472) (486) (500) (515)
Internal Advances 269 277 285 294 303
Other Transfers Out (361) (371) (383) (394) (406)
Total Transfers Out (3,632) (3,741) (3,853) (3,969) (4,088)
Net Transfers 9,231 9,508 9,793 10,087 10,390
Total Revenues 122,350 126,014 129,801 133,724 137,781
Revenue Assumptions
Sales Tax 2.5% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues 3.0% 3.0% 3.0% 3.0% 3.0%
Other Government 3.0% 3.0% 3.0% 3.0% 3.0%
Other Revenue 3.0% 3.0% 3.0% 3.0% 3.0%
Internal Departments 3.0% 3.0% 3.0% 3.0% 3.0%
All Revenues (Not specific) 4.0% 4.0% 4.0% 4.0% 4.0%
Interest (Percent of Cash) 1.0% 1.0% 1.0% 1.0% 1.0%
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Revenues
Fiscal Year Ending 2024 & 2025
Amended Amended
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29
Safety UAL Payments 13,838 14,479 15,713 16,053
Misc UAL Payments 4,425 4,725 4,947 5,432
PARS UAL Payments 96 96 96 96
Police
Personnel 33,493 35,422 30,867 30,563 31,337 32,148
Operating 8,889 8,643 8,902 9,169 9,444 9,728
Capital Outlay/Project 182 72 74 76 78 80
Subtotal 42,563 44,136 39,843 39,808 40,859 41,956
Fire
Personnel 21,234 22,777 20,798 20,591 21,108 21,652
Operating 8,898 5,769 5,942 6,120 6,304 6,493
Capital Outlay/Project - 45 46 48 49 51
Subtotal 30,132 28,591 26,787 26,759 27,461 28,196
Transportation & Engineering
Personnel 3,630 3,023 709 720 732 743
Operating 4,275 4,203 4,329 4,459 4,593 4,731
Capital Outlay/Project 6,621 7,058 7,270 7,488 7,713 7,944
Subtotal 14,526 14,284 12,309 12,668 13,037 13,418
Parks & Recreation
Personnel 4,885 4,958 4,122 4,235 4,353 4,472
Operating 3,146 3,242 3,540 3,646 3,755 3,868
Capital Outlay/Project 135 94 96 99 102 105
Subtotal 8,166 8,293 7,758 7,980 8,210 8,445
Development Services
Personnel 5,153 5,092 3,710 3,808 3,911 4,014
Operating 1,155 1,184 1,220 1,257 1,294 1,333
Capital Outlay/Project - - - - - -
Subtotal 6,308 6,276 4,930 5,064 5,205 5,347
General Government & Other
Personnel 6,675 6,603 5,084 5,217 5,355 5,495
Operating 3,537 3,510 3,615 3,723 3,835 3,950
Capital Outlay/Project 169 169 174 180 185 191
Debt Service 2,118 1,957 1,965 1,318 1,314 1,313
Subtotal 12,500 12,239 10,839 10,438 10,689 10,949
Add Back Personnel - 2,875 - - - -
Add Back O&M - (1,312) (4,449) (4,560) (4,674) (4,791)
- -
Projected Savings (2,028) (2,057) (1,703) (1,712) (1,758) (1,806)
Total Expenditures 112,167 113,326 114,671 115,745 119,786 123,295
Expenditure Assumptions
Personnel - Wages Budget Budget 2.75% 2.75% 2.75% 2.75%
O&M & Capital Outlay Budget Budget 3.0% 3.0% 3.0% 3.0%
Debt Actual Actual Actual Actual Actual Actual
Assumed Expense Savings 0.020 2.0% 2.0% 2.0% 2.0% 2.0%
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Fiscal Year Ending 2024 & 2025
Fiscal Year Ended
Required Revenue or
Expenditure Adjustments
2029-30 2030-31 2031-32 2032-33 2033-34
Safety UAL Payments 16,403 16,193 15,525 15,309 14,884
Misc UAL Payments 5,545 5,661 5,498 5,479 5,195
PARS UAL Payments 96 96 96 96 96
Police
Personnel 33,042 33,964 34,909 35,883 36,882
Operating 10,020 10,320 10,630 10,949 11,277
Capital Outlay/Project 83 85 88 91 93
Subtotal 43,145 44,369 45,627 46,922 48,253
Fire
Personnel 22,255 22,875 23,512 24,167 24,840
Operating 6,688 6,888 7,095 7,308 7,527
Capital Outlay/Project 52 54 55 57 59
Subtotal 28,995 29,817 30,663 31,532 32,426
Transportation & Engineering
Personnel 762 787 809 835 858
Operating 4,872 5,019 5,169 5,324 5,484
Capital Outlay/Project 8,182 8,428 8,681 8,941 9,209
Subtotal 13,817 14,234 14,658 15,100 15,552
Parks & Recreation
Personnel 4,600 4,733 4,869 5,009 5,153
Operating 3,984 4,103 4,226 4,353 4,484
Capital Outlay/Project 108 112 115 118 122
Subtotal 8,692 8,948 9,210 9,481 9,759
Development Services
Personnel 4,126 4,242 4,360 4,482 4,607
Operating 1,373 1,414 1,457 1,500 1,545
Capital Outlay/Project - - - - -
Subtotal 5,499 5,656 5,816 5,982 6,153
General Government & Other
Personnel 5,646 5,805 5,965 6,133 6,303
Operating 4,069 4,191 4,316 4,446 4,579
Capital Outlay/Project 196 202 208 215 221
Debt Service 1,310 1,309 1,311 1,315 1,132
Subtotal 11,221 11,507 11,801 12,108 12,235
Add Back Personnel
Add Back O&M (4,911) (5,034) (5,159) (5,288) (5,421)
- - - - -
Projected Savings (1,858) (1,911) (1,966) (2,023) (2,081)
Total Expenditures 126,645 129,536 131,768 134,698 137,050
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
General Fund Ten Year Plan (in thousands)
Expenditures
Fiscal Year Ending 2024 & 2025
Fiscal Year Ended
Required Revenue or
Expenditure Adjustments
Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Beginning Cash Balance 9,000 11,558 12,425 12,492 12,191 11,983
Revenues 102,823 104,999 107,344 110,600 113,954 117,416
Net Transfers 7,591 7,680 7,464 7,687 7,918 8,156
Total Revenues 110,413 112,679 114,807 118,287 121,872 125,571
Personnel Costs (76,088) (80,236) (81,840) (84,736) (87,249) (89,494)
Operating Costs (25,349) (26,201) (26,987) (27,796) (28,630) (29,489)
Capital Outlay (6,408) (6,104) (6,287) (6,476) (6,670) (6,870)
Debt Service (1,965) (1,318) (1,314) (1,313) (1,310) (1,309)
Savings 1,955 2,048 1,687 1,733 1,780 1,830
Net Expenditures (107,856) (111,811) (114,741) (118,588) (122,080) (125,332)
Ending Cash Balance 11,558 12,425 12,492 12,191 11,983 12,222
Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 10.7% 11.1% 10.9% 10.3% 9.8% 9.8%
Projected Personnel Percentage 69.3% 70.5% 70.3% 70.4% 70.4% 70.4%
Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Adopted June 17, 2025
Fiscal Year Ending 2026 & 2027
2031-32 2032-33 2033-34 2034-35 2035-36
Projected Cash Balance 12,222 12,915 13,332 13,758 14,120
Projected Revenues 120,991 124,683 128,490 132,416 136,467
Projected Net Transfers 8,400 8,652 8,912 9,179 9,455
Total Projected Revenues 129,391 133,336 137,402 141,596 145,922
Projected Personnel Costs (91,280) (93,007) (94,282) (95,805) (97,365)
Projected Operating Costs (30,924) (33,285) (36,123) (38,890) (41,386)
Projected Operating Costs (7,076) (7,289) (7,507) (7,732) (7,964)
Projected Debt Service (1,311) (1,315) (1,132) (966) (963)
Projected Savings 1,893 1,975 2,069 2,161 2,250
Net Projected Expenditures (128,698) (132,919) (136,976) (141,233) (145,429)
Projected Ending Cash 12,915 13,332 13,758 14,120 14,613
Projections toward Council Objectives
Ending Cash as Percentage of
Expenditures 10.0% 10.0% 10.0% 10.0% 10.0%
Projected Personnel Percentage 69.9% 68.9% 67.8% 66.8% 65.9%
Fiscal Year
City of Redding
General Fund Ten Year Plan (in thousands)
Adopted June 17, 2025
Fiscal Year Ending 2026 & 2027
Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Sales Tax 31,368 31,995 32,795 33,615 34,455 35,317
Property Tax 30,560 31,500 32,445 33,419 34,421 35,454
TOT 7,570 7,873 8,188 8,515 8,856 9,210
Cannabis Tax 1,939 2,016 2,097 2,180 2,268 2,358
Other Taxes 2,750 2,750 2,860 2,974 3,093 3,217
Licenses & Permits 2,695 2,823 2,936 3,053 3,175 3,302
Fines & Penalties 791 811 844 878 913 949
Other Government 3,364 2,175 1,381 1,422 1,465 1,509
Redding Rancheria 129 132 136 140 144 149
Internal Departments 13,319 14,457 14,891 15,338 15,798 16,272
Service Charges 5,179 5,299 5,511 5,731 5,960 6,199
Other Revenue 2,332 2,338 2,408 2,480 2,555 2,631
Use of Money & Property 725 729 729 729 729 729
Interest 100 100 124 125 122 120
Subtotal 102,823 104,999 107,344 110,600 113,954 117,416
Transfers In:
Gas Taxes 10,086 10,151 10,455 10,769 11,092 11,425
Debt Service - - - - - -
Other Transfers In 523 523 538 554 571 588
Total Transfers In 10,609 10,673 10,994 11,323 11,663 12,013
Transfers Out:
CVB & Convention Center (750) (756) (779) (802) (826) (851)
Parking (38) - - - - -
Library (1,055) (1,086) (1,119) (1,153) (1,187) (1,223)
Rolling Stock (885) (840) (865) (891) (918) (945)
Other Equipment (218) (239) (246) (253) (261) (268)
Internal Advances - - - - - -
Other Transfers Out (72) (72) (521) (537) (553) (569)
Total Transfers Out (3,018) (2,993) (3,530) (3,636) (3,745) (3,857)
Net Transfers 7,591 7,680 7,464 7,687 7,918 8,156
Total Revenues 110,413 112,679 114,807 118,287 121,872 125,571
Revenue Assumptions
Sales Tax 2.0% 2.0% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues Projected Projected 3.0% 3.0% 3.0% 3.0%
Other Government Projected Projected 3.0% 3.0% 3.0% 3.0%
Other Revenue Projected Projected 3.0% 3.0% 3.0% 3.0%
Internal Departments Projected Projected 3.0% 3.0% 3.0% 3.0%
All Revenues (Not specific) Projected Projected 4.0% 4.0% 4.0% 4.0%
Interest (Percent of Cash) 2.0% 2.0% 1.0% 1.0% 1.0% 1.0%
Fiscal Year Ended
Revenues
City of Redding
General Fund Ten Year Plan (in thousands)
Fiscal Year Ending 2026 & 2027
2031-32 2032-33 2033-34 2034-35 2035-36
Sales Tax 36,199 37,104 38,032 38,983 39,957
Property Tax 36,518 37,613 38,741 39,904 41,101
TOT 9,579 9,962 10,360 10,775 11,206
Cannabis Tax 2,453 2,551 2,653 2,759 2,869
Other Taxes 3,346 3,480 3,619 3,764 3,914
Licenses & Permits 3,434 3,572 3,714 3,863 4,018
Fines & Penalties 987 1,027 1,068 1,111 1,155
Other Government 1,554 1,601 1,649 1,698 1,749
Redding Rancheria 153 158 162 167 172
Internal Departments 16,760 17,263 17,781 18,314 18,864
Service Charges 6,447 6,705 6,973 7,252 7,542
Other Revenue 2,710 2,791 2,875 2,961 3,050
Use of Money & Property 729 729 729 729 729
Interest 122 129 133 138 141
Subtotal 120,991 124,683 128,490 132,416 136,467
Transfers In:
Gas Taxes 11,768 12,121 12,484 12,859 13,245
Debt Service - - - - -
Other Transfers In 606 624 643 662 682
Total Transfers In 12,373 12,745 13,127 13,521 13,926
Transfers Out:
CVB & Convention Center (877) (903) (930) (958) (987)
Parking - - - - -
Library (1,259) (1,297) (1,336) (1,376) (1,418)
Rolling Stock (974) (1,003) (1,033) (1,064) (1,096)
Other Equipment (276) (285) (293) (302) (311)
Internal Advances - - - - -
Other Transfers Out (587) (604) (622) (641) (660)
Total Transfers Out (3,973) (4,092) (4,215) (4,341) (4,472)
Net Transfers 8,400 8,652 8,912 9,179 9,455
Total Revenues 129,391 133,336 137,402 141,596 145,922
Revenue Assumptions
Sales Tax 2.5% 2.5% 2.5% 2.5% 2.5%
Property Tax 3.0% 3.0% 3.0% 3.0% 3.0%
Fee Revenues 3.0% 3.0% 3.0% 3.0% 3.0%
Other Government 3.0% 3.0% 3.0% 3.0% 3.0%
Other Revenue 3.0% 3.0% 3.0% 3.0% 3.0%
Internal Departments 3.0% 3.0% 3.0% 3.0% 3.0%
All Revenues (Not specific) 4.0% 4.0% 4.0% 4.0% 4.0%
Interest (Percent of Cash) 1.0% 1.0% 1.0% 1.0% 1.0%
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Revenues
Fiscal Year Ending 2026 & 2027
Adopted Adopted
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Safety UAL Payments 14,973 16,253 16,638 16,988
Misc UAL Payments 5,325 5,325 5,827 5,958
PARS UAL Payments - - - -
Police
Personnel 34,556 36,867 28,611 29,355 30,113 30,896
Operating 7,347 7,696 7,927 8,165 8,410 8,662
Capital Outlay/Project 372 274 282 291 300 309
Subtotal 42,276 44,837 36,820 37,811 38,822 39,866
Fire
Personnel 23,238 24,244 18,093 18,560 19,038 19,593
Operating 4,916 5,121 5,274 5,433 5,596 5,764
Capital Outlay/Project - - - - - -
Subtotal 28,155 29,365 23,367 23,992 24,634 25,356
Transportation & Engineering
Personnel 2,487 2,619 1,411 1,448 1,474 1,511
Operating 4,913 5,014 5,164 5,319 5,479 5,643
Capital Outlay/Project 5,750 5,710 5,881 6,058 6,239 6,427
Subtotal 13,150 13,342 12,457 12,824 13,192 13,581
Parks & Recreation
Personnel 4,887 5,059 3,871 3,980 4,088 4,204
Operating 3,500 3,607 3,715 3,827 3,942 4,060
Capital Outlay/Project 286 120 124 127 131 135
Subtotal 8,673 8,786 7,709 7,934 8,161 8,399
Development Services
Personnel 5,148 5,367 4,471 4,592 4,713 4,842
Operating 1,343 1,418 1,461 1,505 1,550 1,596
Capital Outlay/Project - - - - - -
Subtotal 6,491 6,785 5,931 6,097 6,263 6,438
General Government & Other
Personnel 5,771 6,080 5,086 5,224 5,358 5,503
Operating 3,330 3,345 3,445 3,548 3,655 3,764
Capital Outlay/Project - - - - - -
Debt Service 1,965 1,318 1,314 1,313 1,310 1,309
Subtotal 11,066 10,743 9,845 10,085 10,323 10,576
Add Back Personnel - - - - - -
Add Back O&M - - - -
Projected Savings (1,955) (2,048) (1,687) (1,733) (1,780) (1,830)
Total Expenditures 107,856 111,811 114,741 118,588 122,080 125,332
Expenditure Assumptions
Personnel - Wages Budget Budget 2.75% 2.75% 2.75% 2.75%
O&M & Capital Outlay Budget Budget 3.0% 3.0% 3.0% 3.0%
Debt Actual Actual Actual Actual Actual Actual
Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Fiscal Year Ending 2026 & 2027
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
2031-32 2032-33 2033-34 2034-35 2035-36
Safety UAL Payments 16,802 16,778 16,109 15,893 15,469
Misc UAL Payments 6,074 5,910 5,892 5,608 5,517
PARS UAL Payments - - - - -
Police
Personnel 31,754 32,638 33,546 34,480 35,438
Operating 8,922 9,190 9,465 9,749 10,042
Capital Outlay/Project 318 327 337 347 358
Subtotal 40,994 42,155 43,348 44,576 45,838
Fire
Personnel 20,138 20,698 21,274 21,866 22,474
Operating 5,936 6,115 6,298 6,487 6,682
Capital Outlay/Project - - - - -
Subtotal 26,074 26,812 27,572 28,353 29,156
Transportation & Engineering
Personnel 1,553 1,600 1,646 1,695 1,744
Operating 5,812 5,987 6,166 6,351 6,542
Capital Outlay/Project 6,619 6,818 7,023 7,233 7,450
Subtotal 13,985 14,405 14,835 15,280 15,736
Parks & Recreation
Personnel 4,326 4,453 4,582 4,716 4,854
Operating 4,182 4,307 4,436 4,569 4,706
Capital Outlay/Project 139 143 148 152 157
Subtotal 8,647 8,903 9,166 9,438 9,717
Development Services
Personnel 4,976 5,116 5,258 5,405 5,556
Operating 1,644 1,693 1,744 1,796 1,850
Capital Outlay/Project - - - - -
Subtotal 6,621 6,809 7,002 7,202 7,406
General Government & Other
Personnel 5,655 5,814 5,975 6,142 6,313
Operating 3,877 3,994 4,113 4,237 4,364
Capital Outlay/Project - - - - -
Debt Service 1,311 1,315 1,132 966 963
Subtotal 10,843 11,122 11,220 11,345 11,640
Add Back Personnel
Add Back O&M 550 2,000 3,900 5,700 7,200
Projected Savings (1,893) (1,975) (2,069) (2,161) (2,250)
Total Expenditures 128,698 132,919 136,976 141,233 145,429
Expenditure Assumptions
Personnel - Wages 2.75% 2.75% 2.75% 2.75% 2.75%
O&M & Capital Outlay 3.0% 3.0% 3.0% 3.0% 3.0%
Debt Actual Actual Actual Actual Actual
Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0%
Fiscal Year Ending 2026 & 2027
Fiscal Year Ended
City of Redding
General Fund Ten Year Plan (in thousands)
Expenditures
Cash Balances by Fund
Cash and Investments FY25-Jun
Fund Fund Description Ending Balance
101 General Fund $10,272,279.64
102 Grants General Fund $4,628,857.87
103 Capital Projects General Fund $589,727.28
151 Development/Construction Fund $15,419,574.25
152 Development/Construction Grants Fund ($2,088,630.59)
161 General Special Revenue $0.00
165 Asset Seizure Fund $186,307.54
171 Special Gas Tax Street Improvements $5,439,837.12
172 Local Transportation/TDA $6,867,393.49
175 Parking Fund ($237,339.59)
181 Library $1,487,073.52
182 Branch Libraries $776,893.83
191 Housing & Community Development Fund $8,379,752.17
192 Norcal Continuum of Care (CoC)$4,874,113.14
195 Successor Housing Agency Fund $645,073.84
196 Redding Housing Authority ($25,620.90)
201 Airports ($318,156.48)
206 Convention Center $209,360.84
211 Electric Utility Fund $62,021,960.31
221 Water Utility Fund $60,842,716.27
231 Wastewater Utility Fund $46,765,074.58
241 Storm Drain Utility Fund $7,416,012.56
251 Solid Waste Utility Fund $9,277,441.11
255 West Central Landfill $10,716,692.00
291 Redding Area Bus Authority ($350,448.37)
311 Information Technologies $1,228,982.96
315 Geographic Information Services $95,453.11
317 Communications - Radios $317,728.66
321 Electrical Technicians & USA Locates $1,796,053.48
325 Redding Municipal Utilities Administration ($3,186.73)
331 Public Relations, Media, & Communications $220,225.20
335 Building Maintenance $1,540,969.98
341 Records Management ($180,431.98)
345 Reprographics $352,540.02
351 Fleet Maintenance $7,767.76
361 Customer Service $196,000.56
365 Field Service $618,299.56
381 Risk - Liability/Insurance $3,512,331.14
383 Risk - Workers Compensation $3,912,647.47
391 Employer Services $579,401.59
393 Volunteer Services ($79,632.01)
398 Employee Benefits Payroll $2,988,026.35
399 Employee Benefits Insurance $3,270,466.00
401 Special Deposits Fund $5,692,181.75
411 Integrated Public Safety (IPS) Fund $1,048,075.01
421 EAGSA (Enterprise Anderson Groundwater Sustainability Agency)($114,398.29)
431 GASB 45 Trust Fund $41,806.94
441 RORF-CHC Capital Project ($12,288.23)
Cash Balances by Fund
Cash and Investments FY25-Jun
443 RORF-Market Street Capital ($41.11)
444 RORF-SHASTEC Capital Project $489,811.49
451 Tierra Oaks 1993-1 $291,140.36
453 Teton Drive 1998-1 $40,111.00
501 LMD A #80089 $8,643.81
502 LMD B #80090 ($11,824.20)
503 LMD C #80091 ($207.08)
504 LMD D #80120 $17,854.55
505 LMD E #80118 $9,871.58
506 LMD F #80120 $5,518.99
507 LMD G #80121 $12,342.24
508 LMD H #80135 $35,782.82
509 LMD 1-06 $15,719.95
510 LMD J #80122 $6,723.84
511 LMD K #80136 $3,351.13
512 LMD L #80123 $2,748.06
513 LMD M #80124 $12,927.41
514 LMD N #80125 $7,085.46
515 LMD O #80126 ($3,832.26)
516 LMD P #80127 $4,290.40
517 LMD Q #80128 $11,440.32
518 LMD R #80129 $3,293.86
519 LMD S #80130 $17,853.04
520 LMD T #80131 $5,055.95
521 LMD U #80137 $5,830.74
522 LMD V #80132 $14,821.20
523 LMD 2-06 #80134 $1,327.61
524 LMD 3-06 #80139 $11,259.52
525 LMD 4-06 #80140 $14,707.32
526 LMD W #80133 $4,444.54
527 LMD 5-06 #80141 ($256.74)
528 LMD #1 1992 #80087 $7,380.87
529 LMD 6-06 #80142 $11,339.46
530 LMD 7-06 #80145 $2,106.80
531 LMD 8-06 #80146 $434,497.55
532 LMD 9-06 #80143 $4,811.36
533 LMD 10-06 $0.00
534 LMD 11-06 #80148 $5,254.66
535 LMD 01-07 #80149 $3,073.25
536 SANITARY SEWER MAINT DIST 01-07 #80150 $45,842.67
537 LMD 02-07 #80151 $11,064.34
539 LMD ADMIN FRMLYL 02-09 #Holding Acct ($57,400.55)
540 LMD 03-09 #80156 $181,205.29
541 LMD PLACER WEST 02-09 #80155 $8,332.62
543 LMD RIVER RIDGE #80157 $40,865.89
544 LMD RIVER PARK #80158 $22,107.02
545 LMD RIVER HEIGHTS #80159 $38,380.90
547 LMD LANCER HILLS 02-12 ($120.02)
548 LMD WESTERN HIGHLAND 03-12 ($550.26)
Cash Balances by Fund
Cash and Investments FY25-Jun
549 LMD COLLEGE HIGHLAND 01-13 #80160 $31,968.46
550 LMD WESTSIDE 02-14 #80163 $49,058.19
551 LMD HIDDEN HILLS 01-15 #80162 $16,847.46
552 LMD BROWNING POINTE 03-14 #80165 ($1,677.78)
553 LMD SHASTAVIEW SW 02-16 #80164 $41,597.29
554 LMD RIVER POINTE 03-16 #80166 $11,705.95
555 LMD SALT CREEK HEIGHTS 01-07 #80167 $140,047.61
556 LMD SEVEN BRIDGES 01-19 #80168 $26,105.38
557 LMD SEVEN BRIDGES SSMD 01-19 #80169 $7,170.27
558 LMD CENTER COURT 02-19 #80170 $24,585.97
559 LMD WYNDHAM POINT #80171 $65,901.50
560 LMD RANCHO RD 07-19 $0.00
561 LMD Luke Estates 01-22 ($169.98)
951 Rolling Stock Fund $9,318,394.42
952 Equipment Replacement Fund $2,631,731.26
953 Technology Replacement Fund $85,231.44
954 Major Maintenance Fund $2,584,669.28
999 Cash Transfer Fund $0.00
Grand Total $297,654,120.10