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Home My WebLink About _ 9.10(a)--City of Redding Mid-Year Budget Review GI �" Y C� F � � �- ' � ° � � i � CITY OF REDDING �� REPORT TO THE CITY COUNCIL MEETING DATE: March 17, 2026 FROM: Greg Robinett, Director of ITEM NO. 9.10(a) Finance/City Treasurer ***APPROVED BY*** � �� . � � "�`�� 5 �� t��* c3 a t,I) � tt�r $'int�nceJCattir�'ic�surcr i,`12r2�)ZG ��j��'�r�30X G�",�,"��133gCI µ : �/�.�/��1�f� grobinett@cityofredding.org wtarbox@cityofredding.gov SUBJECT: 9.10(a)--Consider accepting of the City of Redding Mid-Year Budget Review and Ado tion of the Associated Resolution Recommendation Accept the City of Redding's Fiscal Year 2025-26 Mid-Year Budget Report; and adopt Resolution approving and adopting the 28��' Amendment to City Budget Resolution No. 2025- 049 increasing appropriations by $1,185,570 for Fiscal Year 2025-26 and decreasing appropriations by$938,670 for Fiscal Year 2026-27. Fiscal Impact At its February 3, 2026 meeting, City Council directed changes to the General Fund revenues, speci�ically the various tax revenues. These changes along with other budgetary changes included with this report, once implemented into the 10-year Plan, bring into focus structural issues within the General Fund. Per City Council Policy 412, a ten percent cash reserve is required. . The 10-Year Plan does not maintain a ten percent reserve and requires the need to restructure the budget in order to identify savings and/or additional revenues to obtain a balanced budget. Alter�native Action The Council could choose to reject the report and provide staff with alternate direction. Background/Analysis REVENUES Overview G�neral Fund revenue as of December 31, 2025 totals $42,912,180, which is $2,461,'7'74 or 5.43 percent below staff's cash flow projecrion. Details for the General Fund tax revenues are provided below: Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 2 Sales Tax Sales tax revenue through Deceinber 31, 2025 totals $14,951,495, which is $221,139 or 1.46 percent below staff's amended cash flow estimate of$15,172,634. This is relative to the updated projections set by Council on February 3, 2026. Additionally, through February 2026, Sales Tax totaled $20,678,195, which is $349,580 or 1.7% above the updated projection. The attached budget resolution reflects the updated totals to the amount approved by Council on February 3, 2026. Property Tax Property tax revenue through December 31, 2025 totals $1,139,123, which is $61,298 or 5.1 percent below staff's amended cash flow estimate of$1,200,421. This is relative to the updated projections set by Council on February 3, 2026. Additionally, through February 2026, Property Tax totaled $17,435,853, which is $137,997 or .8% above the updated projection. The attached budget resolution reflects the updated totals to the amount approved by Council on February 3, 2026. Transient Occupancy Tax Transient Occupancy tax revenue through December 31, 2025 totals $4,301,215, which is $156,484 or 3.8 percent above staff's amended cash flow estimate of$4,144,731. This is relative to the updated projections set by Council on February 3, 2026. Additionally, through February Transient Occupancy Tax totaled $5,214,725, which is $121,458 or 2.3% above the updated projection. The attached budget resolution reflects the updated totals to the amount approved by Council on February 3, 2026. Cannabis Tax Cannabis tax revenue through December 31, 2025 totals $749,666, which is $139,834 or 15.72 percent below staff's amended cash flow estimate of$889,500. The attached budget resolution reflects the updated totals to the amount approved by Council on February 3, 2026. Other Taxes Other taxes (Business License Tax, Real Property Transfer Tax and Franchise Tax) revenue through December 31, 2025 totals $871,132, which is $371,868 or 30.0 percent below staff's amended cash flow estimate of$1,243,000. The attached budget resolution updates the budget to the amount approved by Council on February 3, 2026. No additional adjustments should be necessary as most of the Franchise Taxes are collected in the last two months of the year and the budget forecast was spread evenly throughout the year. By year end this estimate and actuals should be close. Licenses & Permits Revenues from licenses and permits through December 31, 2025 totals $1,215,469, which is $132,233 or 9.8 percent below staff's amended cash flow estimate of $1,34'7,702. Staff is not recommending any changes, at this time, to lieenses and permit revenue. Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 3 Fines & Penalties Revenues from fines and penalties through December 31, 2025 totals $1,152,293, which is $645,539 or 127.4 percent above staff's amended cash flow estimate of $506,754. Staff is not recommending any changes, at this time, to fines and penalties revenue. Transfers and Internal Departments Revenues �rom transfers and internal departments through December 31, 2025 totals $10,813,130, which is $4,140,982 or 27.7 percent below staff's amended cash flow estimate of $14,954,112. Revenue from Other Governmental Agencies Revenues from other governmental agencies through December 31, 2025 totals $4,728,929, which is $2,982,017 or 170.7 percent above staff's amended cash flow estimate of$1,746,912. Staff has included recognition of the $3,250,000 received from Redding Rancheria with no associated expendit�ures, for Council's consideration. Other Revenues Other revenues through December 31, 2025 totals $913,634, which is $252,556 or 21.7 percent below staff's amended cash flow estimate of$1,66,190. Staff is not recommending any changes, at this time, to other revenue. Charges for Current Services Charges for current services revenue through December 31, 2025 totals $1,662,341, which is $927,319 or 34.8 percent below staff's amended cash flow estimate of$2,589,660. Staff is not recommending any changes, at this time, to charges for current services revenue. Revenue from the Use of Money & Property Revenue from the Use of Money & Property through December 31, 2025 totals $413,753, which is $1,415 or .3 percent above staff's amended cash flow estimate of $412,338. Staff is not recommending any changes, at this time, to revenue from the use of money&property. EXPENDITURES Overview General Fund appropriations through December 31, 2025 total $120,873,324, which is an increase of$11,062,559, or 10.1 percent, since the budget was adopted by the City Council on June 17, 2025. Of this increase, $10,528,070 is from carryover from the prior year (primarily relating to grants and projects). The City has expended $60,930,49'7 from the General Fund through December 31, 2025. This level of expenditure represents 50.4 percent of total appropriarions and is $493,835 or .82 percent above staff's cash flow estimate of$60,436,662 through December 31, 2025. Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 4 The following section provides a more detailed analysis of expenditure consumption by each major department or functional area. Consumption includes encumbrances that have been incurred. This ineans that a budget could be at a higher pace than 50 percent as a result due to contracts placed against the budget. Police The Police Department's budget, totals $43,852,097, or 36.3 percent of total General Fund appropriations. The Police Department has consumed $23,157,992 or 52.8 percent of its budget, as of December 31, 2025. Fire The Fire Department's budget totals $28,636,033, or 23.7 percent of total General Fund appropriations. The Fire Department has consumed $15,983,604 or 55.8 percent of its budget, through December 31, 2025. Public Works The Public Works Department's General Fund budget (Public Works Engineering, Transportation and Engineering, and Streets) totals $21,927,847 or 181 percent of total General Fund appropriations. The Transportation and Engineering Division's General Fund has consumed $9,310,110 or 42.5 percent of its budget, through December 31, 2025. Development Services The Development Services Department's General Fund budget (Planning, Building, Permit Center, and Engineering & Design) totals $6,508,853 or 5.4 percent of total General Fund appropriations. The Department has consumed $2,896,459 or 44.5 percent of its budget, through December 31, 2025. Community Services The Community Services Department's General Fund budget(Recreation, Parks and Community Services Administration) totals $8,867,444, or 7.3 percent of total General Fund appropriations. The department has consumed $4,489,464 or 50.6 percent of its budget, through December 31, 2025. Non-Departmental/Debt Service The budgets for the Non-Departmental, Animal Regulation and Debt Service divisions total $4,308,620, or 3.6 percent of total General Fund appropriations. These departments and divisions have consumed $2,240,743 or 52.0 pereent of their budgets, through December 31, 2025. General Government The current budgets for general government departments and divisions (i.e., City Council, City Clerk, City Treasurer, City Manager, City Attorney, Finance, Purchasing, and Personnel) total $6,772,430, or 5.6 pereent of total General Fund appropriations. These departments and divisions have consumed$3,692,289 or 54.5 percent of their budgets, through December 31, 2025. Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 5 General Fund Reserves After completion of the annual audit, staf�is recommending a change to the cash balance as of July 1, 2025 in the amount of a $2 million reduction to a starting cash of $7 million. Cash is impacted by revenues, expenses, and changes to certain balance sheet activity which require cash. The adopted budget is an estimate completed in March to forecast the cash balance in July. This action takes the audited cash balance and adjusts it to the budgetary basis of accounting. Ten-Year Plan The Ten-Year plan attached reflects the changes approved by the Council since the adoption of the budget and the recommended adjustments in this staff report. Additionally, the Ten-Year plan has been updated to reflect the most recent actuarial valuations received this year from Ca1PERS. On February 3, 2026 Council conducted a revenue budget workshop, adjusting the tax revenues, which are included in the updated 10-Year Plan. As a result of these changes the General Fund 10-Year Plan falls below the required 10 percent reserve from the beginning and continues to fall. As a result, structural changes are required to the General Fund. Included on the agenda for March 17, 2026, under Item 9.1(a) is a professional services consulting contract to conduct a citywide efficiency st�udy. The purpose of this st�udy is to assist in analyzing current operations and identifying the most effective path forward for restructuring City operations to maximize the efficient use of resources. In the interim, staff has implemented the following measures: an expenditure freeze, except for mission-critical items; an overtime freeze, except for mission-critical overtime; and a hiring freeze, except for mission-critical positions. Additionally, staff will continue to assess and evaluate other opportunities for savings and efficiencies. General Fund Overtime The City's General Fund overtime expense totals $3,580,211 through December 31, 2025. This is $1,798,211 above staff's cash flow estimate of $1,782,000. 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 Fire Department had overtime expenses through December 31, 2025, of $2,556,953 compared to a total overtime budget of$2,020,000; � The Police Department had overtime expenses through December 31, 2025, of $898,459 compared to a total overtime budget of$1,469,000; • The Community Services Department had overtime expenses through December 31, 2025, of$9],29'7 compared to a total overtime budget of$0; � The Public Warks Departm�nt had overtime expenses through December 3], 2025, of$32,067 compared to a total overtime budget o�$75,000; and • All other General Fund Departments had overtime expenses through December 31, 2025, of$1,435 compared to an ov�rtime budget of$0. Although some of the aforementioned exp�nses are either over budget or nearly over budget, there are no additional budget requests at this time. 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. Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 6 Budget Requests The following is a list of budget requests broken down by Fund type with details following by Fund. �e��e�ie�l�"u�d �e a�c�t�� F�2�►2'S-2� ��'p�'6—�'7 �a��l�;� 1�#��a� ��,��.�&� ��,5�&�.�� '� -I��at�: ��• ��.��7.�1� _ �'� -��•� ?��,��.�&�, _ �'� -A.#�aa�aa��r �r G�Q.�I� _ �'�-i�a��ci�1 �� .�,��.�&�, _ ��•saa�.��( �.'.�9�1.�1� _ ��.�i+� ��a# �� :�,�9�.�&�, _ �'aa��i�� -�•�c�� .�1,�7.�1� _ ��li�� 5�.�5�.��, _ ��•� ��,�9�1.�1� _ �t�N�lic ��°�� a��°�-i� �n��.�&�, _ ��a°��#� �.�r I�7.�1� _ T�#�� =�,��.�&� ��,5�&�.�1� There are three budget requests at this time for the General Fund budget modifications. Animal Regulation is requesting $41,500 in Fiscal Year(FY) 26 and FY 27. This request is related to the CPI increase in the two-year Haven Humane contract. City Clerk is requesting $260,880 related to election costs for Measure A. The City Manager's Office is requesting $31,720 related to recruitment expenses for the position of City Manager. The remaining requests to a11 other General Fund departments is due to increases in fixed charge expenditure caused by increases to internal service fund allocations (Fleet and Employer Services). ��+��•at�ise��€1s. �� i��=�# �24��—Z� � 24��—�'� �aa �aa�ks �.�I�7.�1Q _ ��C�d'tC �,��3'r�.�'t�'.k'��,� �,��$�,�,+t�.k'�� , ��.��' I J,'�I�7.�lQ _ ��.;�t��•�t�° ��,�JI�.�� =�,�":�.�&� �#�za��a•�:�ts .�Q�,�`��1.�1Q .��.��l.�l�, �c�lici��'�� ,?9�.�� ,��1.�&�, ��s# �.��I I.��atd �.�J7�7.�1Q _ "T�� 9�,��1.�� ,��1.�&� Redding Electric Utility (REU). is reducing nine positions for a decrease of$1,527,560 in FY 26 and $1,949,470 in FY 2'7. Additionally, REU has increases related to fixed charge expenditures caused by increases to internal service fund allocations (Fleet and Employer Services). Wastewater is requesting the reduction of one Public Works Maintenance Worker and Storm Drain is requesting an increase in one Public Works Maintenance Worker. This position was originally budgeted in the Wastewater fund, though it should have been in the Storm Drains fund. Storm Drains is requesring $118,300 in FY 26 and $120,130 in FY 27 related to personnel costs for one position. Solid Waste is requesting $'760,730 in FY 26 and $765,670 in FY 2'7 related to personnel costs �or 8 positions. These positions were approved in the 2025-27 budget. Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 7 Airports, REU, Water, Wastewater, Storm Drains, Solid Waste and West Central Land Fill a11 have requested increases in fixed charge expenditure caused by increases to internal service fund allocations (Fleet and Employer Services) I�t#�:�°r�� -�ce��a��:� T�e a�c�t�� p�5��6 �2p�'6-27 I�i�s��°��de��a��cl�aa��a�i�� 3,5��1.�1�, _ �I�� 3.d�� _ �'�a��i��ic�t��a�;s 3�&�.�1�, _ �.T,r'`�T�A. �.��Q�'.�3�' _ �"�:T I,3°��.��, _ ��., I��a•�:�k�a � �a��u�z�aa�a�c�.�i�s�� .�I,��7�.�3� _ �a��l�l�-i�1��i��-it��ac� 3,��1.�1�, _ ��c�a•ds I��r��,�r�# -^��Q.�3� _ �: r•��r°� 1�� =��l.�l�, _ �'��k -^�5�,1,JQ.d�� _ �;��:rili •c�: �i��•�a�� I��l.�l�, _ �s�C��aa•�.��•`s �'a��, ��s.�#��aat ��Q.�3� _ �� i+�y�° �� ?,�1�&�.�1�, _ ��h�.�#��• �e�-�� I5Q.�3� _ T�#�� ,��l.�l�, _ Fleet is requesting$450,000 due to increases in vehicle repair & maintenance. There has been an increase in the size of the City's fleet as well as an increase in cost of parts due to batteries, tires and oil products. Employer Services is requesting $402,000 due to increased expense in pre- employment services as well as an increase in personnel investigations and negotiations. Public Relations, Marketing & Communications has requested$21,000 related to a new ADA compliant software that is required to update the City website. Information Technologies, GIS, Communications, ET/USA, I?:MU, Public Relations, Building Maintenance, Records, Reprographics, F1eet, Risk Liability/Insurance, Risk Workers Compensation, and Volunteer Services a11 have requested increases in fixed charge expenditure caused by increases to internal service fund allocations (Fleet and Employer Services). �#�e��€1s. I)� �i��=r�# F'��2[}2�-26 � 24��-�'� F�.�dd�a �•��3�� A.iit��aa-i -^��Q.d��1 _ �a�c�c��a�•�i�ax��-i�� cy 3=��1.�1� _ �I�aa�si�t A.iit��aa-i I,��Q.d��1 _ FII�i��u�� '�a��i��i •��.�i+� ��a# ��l.�l� _ l��x�t I�Q.�3�1 _ "T�� 3,��&�.�� _ Other funds, RABA, Housing & Parking hav� requested increases in �xed charge �xpenditure caused by increases to internal service fund allocations (Fleet and Employer Services). Report to Redding City Council March 13,2026 Re: 9.10(a)--City of Redding Mid-Year Budget Review Page 8 Environmental Review This is not a project defined under the California Environmental Quality Act, and no further action is required. Council PNio�^ity/City Manager Goals • Budget and Financial Management—"Achieve balanced and stable Ten-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 Budget Report Second Quarter FY 2026 (Thru December 2025) Kesolution No.2026- A RF,SOLUTION OF THF, C[TY OH RF,DDING APPROVING AND ADOPTING THE 28th AMENDMENT TO CITY BUDGET RESOLUTION NO. 2025-049 DECREASING APPROPR[ATIONS BY $1,185,570 FOR FiSCAL YEAR 2025-26 AND DF,CREASING APPROPR[AT[ONS BY$938,670 FUR HiSCAL YF,AR 2026-27. BE IT XESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING THAT Budget Resolurion No.2025-049 be and is hereby amended as follows: Fiscal Year Ended 2026 Fund Deparfinent Descripfion Inerease Decrease ]O1 ]O1 I City Manager 32,330 - 101 1021 Ciry Clerk 261,790 - ]O 1 ]031 City Attorney 760 - 101 1041 Ciry Treasurer 610 - ]O1 ]045 Finance 1,970 - 101 1048 Purchasing 460 - 101 1051 Personnel 1,290 - 101 1061 Animal Regula[ion 41,500 - ]O 1 1101 Permit Center 680 - 101 l l 11 Building Department 2,360 - ]O1 1121 Planning 1,820 - 101 l l31 Code Fnforcement 17,330 - ]O1 1401 Police-Administration 132,630 - 101 1402 Police-Field Operarions 17,360 - ]O1 1403 Police-Investigations 260 - 101 1501 Fire-Administrarion 1,880 - ]O1 1502 Fire-Suppression 31,280 - 101 1503 Fire-Prevention 1,730 - ]O1 1601 Public Works-Engineering 6,530 - 101 1621 Streets-General and Administrative 8,710 - ]O1 1701 Community Seroices Administration 610 - 101 1711 Parks I 5,430 - ]O 1 1721 Recreation Programs 5,770 - 175 5211 Parking S�stem-F,nfarcement 150 - 191 9161 CDBG Programs and Administration 250 - 191 9171 CDBG IZLF Programs and Administ�ation 400 - 191 9181 HOME Program-Federal Grants 260 - 195 91 l 1 Successor Housing Agency 340 - 196 9103 RHA-Ilousing Choice Voucher Fund 1,740 - 201 7101 Redding Rcgiona]Airport 3,310 - 211 8003 REU-Interdeparhnental 82,470 - 2l l 8005 REU-Administration - 537,700 211 8035 REU-Line - 577,060 2l l 8045 REU-Service Plannnig - 12,090 211 8055 REU-Asset Management - 203,130 2l l 80'71 REU-Opeiational Technology - 197,580 221 6101 Water-General and Administration 300 - 221 6103 Water Treatment 1,900 - 221 6104 Water-System Operation and Maintenance 17,110 - 231 6301 Wastewater Systcm-Adininistration 400 - 231 6302 Wastewater-Stillwater Treahnent Plant 1,710 - 231 6304 Wastewater Collection Systems 5,210 - 231 6305 Wastewater Clear Creek Treatment Plant - 79,200 231 63ll Wastewater-Indush-ial Pretreatment 8'70 - 241 6701 Storm Drain-General and Administration 204,830 - 251 6501 Solid Waste Administration 2,3�0 - 251 6502 Residential�iarbage Collection 132,200 - 251 6503 Commercial Trash Collection 98,620 - 251 6504 Roll-Off Trash Collection 4,730 - 251 6505 Resource Recovery 299,850 - 251 6506 Hazardous Household Waste 119,200 - 251 650� Transfer Station 317,480 - 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 1 oJ7 Kesolution No.2026- Fiscal Year Ended 2026(Continued) 251 6508 Solid Waste Roads and Sweeping 4,840 - 255 6591 West Central Landfill 1,970 - 291 6901 Redding Area Bus Authority 460 - 3l1 3101 Infoirnation Technologies 3,580 - 315 3111 Geographie Information Serviees 610 - 317 3121 Communications-Radios 300 - 321 3201 Electrieat Teehnieians 6,770 - 321 32ll USA Locates 930 - 325 3251 Redding Municipal Utility Adminishation 1,370 - 331 3301 Public Relations,Marketing&Communications 21,800 - 335 3351 Building Maintenanee 3,940 - 341 3401 Recards Management 460 - 345 34ll Reprographics 840 - 351 3501 Fleet 453,190 - 361 3605 Utility Customer Services 3,490 - 365 3615 Field Seivices 3,930 - 381 3801 Risk Liabiliry&Insurance 150 - 383 3831 Risk Worker's Compensation 760 - 391 3901 Employer Seroices 402,000 - 393 3921 Volunteer Services 150 - Fiscal Year Ended 2027 Fund Division Descripfion Inerease Decrease 101 1061 Animal Regulation $ 41,500 $ - 211 8005 REU-Administration - 557,090 211 8035 REU-Line - 876,110 2l l 8045 REU-Service Plannnig - 114,900 211 8055 REU-Asset Management - 203,460 2l l 80'71 REU-Opeiational Technology - 197,910 231 6305 Wastewater Clear Creek Treahnent Plant - 84,320 241 6701 Storm Drain-General and Administration 287,950 - 251 6502 Residential Carbage Collection 103,400 - 251 6503 Commercial Trash Collection 84,320 - 251 6505 Resource Recovery 247,R40 - 251 6506 Hazardous Household Waste 120,440 - 251 6507 TransferStation 209,670 - 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 2 of 7 Kesolution No.2026- THAT account fitles and numbers requi�ing adjustments by this Resolution are as follows: Fiscal Year Fnded 2026 Decrease Qncrease)Fu�d Balance Use of Funds Source of Fu�ds ]O1 0000 2910000 00000 0000000000 BeginningBalance (368,910) 175 0000 2910000 00000 0000000000 Beginning Balance I50 191 0000 2910000 00000 0000000000 Beginning Balance 910 195 0000 2910000 00000 0000000000 Beginning Balance 340 196 0000 2910000 00000 0000000000 BeginningBalance 1,740 201 0000 2910000 00000 0000000000 Beginning Balance 3,310 211 0000 2910000 00000 0000000000 Beginning Balance (1,445,090) 221 0000 2910000 00000 0000000000 Beginning Balance 19,310 231 0000 2910000 00000 0000000000 Beginning Balance (71,010) 241 0000 2910000 00000 0000000000 Beginning Balance 204,830 251 0000 2910000 00000 0000000000 Beginning Balance 979,290 255 0000 2910000 00000 0000000000 Beginning Balance 1,970 291 0000 2910000 00000 0000000000 Beginning Balance 460 311 0000 2910000 00000 0000000000 Beginning Balance 3,580 315 0000 2910000 00000 0000000000 Beginning Balance 6(0 317 0000 2910000 00000 0000000000 Beginning Balance 300 321 0000 2910000 00000 0000000000 Beginning Balance 7,700 325 0000 2910000 00000 0000000000 Beginning Balance 1,370 331 0000 2910000 00000 0000000000 Beginning Balance 21,800 335 0000 2910000 00000 0000000000 Beginning Balance 3,940 341 0000 2910000 00000 0000000000 Beginning Balance 460 345 0000 2910000 00000 0000000000 Beginning Balance 840 351 0000 2910000 00000 0000000000 Beginning Balance 228,190 361 0000 2910000 00000 0000000000 Beginning Balance 3,490 365 0000 2910000 00000 0000000000 Beginning Balance 3,930 381 0000 2910000 00000 0000000000 Beginning Balance I50 383 0000 2910000 00000 0000000000 Beginning Balance 760 391 0000 2910000 00000 0000000000 Beginning Balance - 393 0000 2910000 00000 0000000000 Beginning Balance I50 Increase(Decrease)in Revenues Use of Funds Source of Runds 101 1099 3213001 Sales Tax (1,720,000) ]O1 ]099 3211010 Property Taxes 84,000 101 1099 3214001 Transient Occupancy Tax (236,000) ]O1 ]099 3220020 CannabisTax (160,000) 101 1099 3217001 Other Taxes (264,000) ]O1 ]099 367�102 Redding Rancheria-General Fund 3,250,000 351 3351 3191100 Fleet Seivices Alloeation 225,000 391 3901 3191550 Employer Services Allocation 402,000 Expenditures Use of Funds Source of Runds 101 1011 59001�1 Fixed Charge F,mployer Scrvices 6l0 ]O1 ]O11 5042501 Recruiting Expense 31,720 101 1021 51'15001 Election Cost 260,880 ]O1 ]021 5900171 Fixed Charge Employer Serviees 910 101 1031 5900171 Fixed Charge F,mployer Scrvices 760 ]O1 ]041 5900171 Fixed Charge Employer Serviees 610 101 1045 5900171 Fixed Charge F,mployer Services 1,970 101 1048 5900171 Fixed Charge Employer Services 460 101 1051 5900171 Fixed Charge F,mployer Services 1,290 ]O1 ]061 5047501 Animal Regulation Servies 41,500 101 1101 59001�1 Fixed Charge F,mployer Services 680 ]O1 1111 59000$1 Fixed Charge Fleet Maintenance 160 101 l l l 1 59001'71 Fixed Charge F,mployer Services 2,200 ]O1 1121 5900171 Fixed Charge Employer Serviees 1,820 101 1 l31 5900081 Fixed Charge F7eet Maintenance 340 ]O1 1131 5900171 Fixed Charge Employer Serviees 16,990 101 1401 5900171 Fixed Charge F,mployer Services 132,630 ]O1 1402 59000$1 FixedChargeFleetMaintenance 17,360 101 1403 5900081 Fixed Charge F7eet Maintenance 260 ]O1 1501 59000$1 Fixed Charge Fleet Maintenance 820 101 1501 59001'71 Fixed Charge F,mployer Services 1,060 ]O1 1502 59000$1 Fixed Charge Fleet Maintenance 16,260 101 1502 59001'71 Fixed Charge F,mployerServices 15,020 ]O1 1503 59000$1 Fixed Charge Fleet Maintenance 820 101 1503 59001'71 Fixed Charge F,mployer Services 9l0 ]O1 1601 59000$1 Fixed Charge Fleet Maintenance 540 101 1601 59001'71 Fixed Charge F,mployer Services 5,990 ]O 1 1621 59000$1 Fixed Charge Fleet Maintenance 5,900 101 1621 59001'71 Fixed Charge F,mployer Services 2,810 28t1z AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 3 of 7 Kesolution No.2026- F.xpenditures(Contlnaed) ]O1 1701 5900171 Fixed Charge Employer Services 610 101 17ll 5900081 Fixed Charge F7eet Maintenance 10,200 ]O1 171 I 5900171 Fixed Charge Employer Serviees 5,230 101 1721 5900081 Fixed Charge F7eet Maintenance 340 ]O1 1721 5900171 Fixed Charge Employer Serviees 5,430 175 52ll 5900171 Fixed Charge F,mployer Services 150 191 9161 5900171 Fixed Charge Employer Serviees 250 191 9171 5900171 Fixed Charge F,mployer Services 400 191 9181 5900171 Fixed Charge Employer Serviees 260 195 91l 1 5900171 Fixed Charge F,mployer Services 340 196 9103 59000$1 Fixed Charge Fleet Maintenance 180 196 9103 59001'71 Fixed Charge F,mployer Services 1,560 201 7101 59000$1 Fixed Charge Fleet Maintenance 1,570 201 7101 59001'71 Fixed Charge F,mployer Services I,740 211 8003 89217$1 Administrative&General-Fixed Charge-Employer Se� 64,780 2l l 8003 8933831 Transportation F7eet Maintcnance-Fix Charge 17,690 211 8005 4001001 Regular Time Earnings (458,320) 2l l 8005 4009001 Worker's Compensation (720) 211 8005 4009011 PERs Emptoyer Contribution (38,430) 2l l 8005 4009021 PARs F,mployer Contribution (1,130) 211 8005 4009031 Group I�Iealth (34,290) 2l l 8005 4009041 Mcdicare Employer (4,810) 211 8035 4001001 Regular Time Earnings (437,540) 2l l 8035 4009001 Worker's Compensation (21,370) 211 8035 4009011 PERs Emptoyer Contribution (45,020) 2l l 8035 4009021 PARs F,mployer Contribution (1,670) 211 8035 4009031 Group IIealth (65,000) 2l l 8035 4009041 Mcdicare Employer (6,460) 211 8045 4001001 Regular Time Earnings (3,970) 2l l 8045 4009031 Group Health (8,000) 211 8045 4009041 Medicare Employer (120) 2l l 8055 4001001 Regular Time F.arnings (156,180) 211 8055 4009001 Worker's Compensation (7,330) 2l l 8055 4009011 PERs Fmployer Contril�ution (16,070) 211 8055 4009031 Group IIealth (21,280) 2l l 8055 4009041 Mcdicare Employer (2,270) 211 8071 4001001 Regular Time Earnings (156,460) 2l l 80'71 4009001 Worker's Compensation (1,4�0) 211 8071 4009011 PERs Emptoyer Contribution (16,100) 2l l 80'71 4009031 Group Health (21,280) 211 8071 4009041 Medicare Employer (2,270) 221 6101 59001'71 Fixed Charge F,mployer Services 300 221 6103 5900171 Fixed Charge Employer Serviees 1,900 221 6104 5900081 Fixed Charge F7eet Maintenance 14,080 221 6104 5900171 Fixed Charge Employer Serviees 3,030 231 6301 5900081 Fixed Charge F7eet Maintenance 20 231 6301 5900171 Fixed Charge Employer Serviees 380 231 6302 5900081 Fixed Charge F7eet Maintenance 950 231 6302 5900171 Fixed Charge Employer Serviees 760 231 6304 5900081 Fixed Charge F7eet Maintenance 2,630 231 6304 5900171 Fixed Charge Employer Serviees 2,580 231 6305 4001001 Regular Time F.amings (41,830) 231 6305 4009001 Worker's Compensation (5,900) 231 6305 4009011 PERs Fmployer Contril�ution (13,4�0) 231 6305 4009021 PARs Employer Contriburion - 231 6305 4009031 Group Health (21,110) 231 6305 4009041 Medicare Employer (610) 231 6305 5900081 Fixed Charge F7eet Maintenance I,140 231 6305 5900171 Fixed Charge Employer Serviees 2,580 231 63ll 5900081 Fixed Charge F7eet Maintenance 260 231 6311 5900171 Fixed Charge Employer Serviees 610 241 6701 4001001 Regular Time F.amings 107,580 241 6701 4009001 Worker's Compensation 15,180 241 6701 4009011 PERs Fmployer Contril�ution 34,640 241 6701 4009031 Group IIealth 42,260 241 6701 4009041 Mcdicare Employer 1,560 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 4 of� Kesolution No.2026- F.xpenditures(Contlnaed) 241 6701 5900081 Fixed Charge Fleet Maintenance 2,170 241 6701 59001�1 Fixed Charge F,mployer Services 1,440 251 6501 59000$1 Fixed Charge Fleet Maintenance 400 251 6501 59001'71 Fixed Charge F,mployer Services 1,9�0 251 6502 4001001 Regular Time Earnings 54,580 251 6502 4009001 Worker's Compensation 7,700 251 6502 4009011 PERs Emptoyer Contribution 17,570 251 6502 4009031 Group Health 21,130 251 6502 4009041 Medicare Employer 790 251 6502 5900081 Fixed Charge F7eet Maintenance 28,310 251 6502 5900171 Fixed Charge Employer Serviees 2,120 251 6503 4001001 Regular Time F.amings 41,830 251 6503 4009001 Worker's Compensation 5,900 251 6503 4009011 PERs Fmployer Contril�ution 13,470 251 6503 4009031 Group IIealth 21,110 251 6503 4009041 Mcdicare Employer 610 251 6503 59000$1 Fixed Charge Fleet Maintenance 13,960 251 6503 59001'71 Fixed Charge F,mployer Services I,740 251 6504 59000$1 Fixed Charge Fleet Maintenance 4,270 251 6504 59001'71 Fixed Charge F,mployer Services 460 251 6505 4001001 Regutar Time Earnings 125,490 251 6505 4009001 Worker's Compensation 17,710 251 6505 4009011 PERs Emptoyer Contribution 40,410 251 6505 4009031 Group Health 62,410 251 6505 4009041 Medicare Employer 1,820 251 6505 5900081 Fixed Charge F7eet Maintenance 48,520 251 6505 5900171 Fixed Charge Employer Serviees 3,490 251 6506 4001001 Regular Time F.amings 72,320 251 6506 4009001 Worker's Compensation 680 251 6506 4009011 PERs Fmployer Contril�ution 23,290 251 6506 4009031 Group IIealth 21,160 251 6506 4009041 Mcdicare Employer I,O50 251 6506 59000$1 Fixed Charge Fleet Maintenance 20 251 6506 59001'71 Fixed Charge F,mployer Services 680 251 6507 4001001 Regutar Time Earnings 117,560 251 650� 4009001 Worker's Compensation 10,890 251 6507 4009011 PERs Emptoyer Contribution 37,890 251 650� 4009031 Group Health 41,650 251 6507 4009041 Medicare Employer 1,710 251 650� 5900081 Fixed Charge F7eet Maintenance 21,240 251 6507 5900171 Fixed Charge Employer Serviees 86,540 251 6508 5900081 Fixed Charge F7eet Maintenance 4,540 251 6508 5900171 Fixed Charge Employer Serviees 300 255 6591 5900171 Fixed Charge F,mployer Services 1,9�0 291 6901 5900171 Fixed Charge Employer Serviees 460 3l l 3101 5900081 Fixed Charge F7eet Maintenance 700 311 3101 5900171 Fixed Charge Employer Serviees 2,880 315 31ll 5900171 Fixed Charge F,mployer Services 6l0 317 3121 5900171 Fixed Charge Employer Serviees 300 321 3201 5900081 Fixed Charge F7eet Maintenance S,100 321 3201 5900171 Fixed Charge Employer Serviees 1,670 321 32ll 5900081 Fixed Charge F7eet Maintenance 320 321 321 I 5900171 Fixed Charge Employer Serviees 610 325 3251 5900171 Fixed Charge F,mployer Services 1,370 331 3301 5040079 Online Technical 21,000 331 3301 59001'71 Fixed Charge F,mployer Services 800 335 3351 59000$1 Fixed Charge Fleet Maintenance 2,420 335 3351 59001'71 Fixed Charge F,mployer Services 1,520 341 3401 5900171 Fixed Charge Employer Serviees 460 345 34ll 5900081 Fixed Charge F7eet Maintenance 160 345 3411 5900171 Fixed Charge Employer Serviees 680 351 3501 5082501 Vehicle Repair&Maintenance 450,000 351 3501 5900171 Fixed Charge Employer Serviees 3,190 361 3605 59001�1 Fixed Charge F,mployer Services 3,490 365 3615 59000$1 Fixed Charge Fleet Maintenance 1,350 365 3615 59001'71 Fixed Charge F,mployer Services 2,580 381 3801 5900171 Fixed Charge Employer Serviees 150 383 3831 5900171 Fixed Charge F,mployer Services 760 391 3901 5037501 ProfessionalServiees&Consulting 72,000 391 3901 5037521 Labor Relations 330,000 393 3921 5900171 Fixed Charge Employer Serviees 150 1,I 85,570 I,185,570 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 5 of 7 Kesolution No.2026- Fiscal Year Ended 2027 Decrease Qncrease)Fu�d Balance Use of Funds Source of Fu�ds ]O1 0000 2910000 00000 0000000000 BeginningSalance - 2,641,500 211 0000 2910000 00000 0000000000 Beginning Balance (1,949,470) 231 0000 2910000 00000 0000000000 Beginning Balance (84,320) 241 0000 2910000 00000 0000000000 Beginning Balance 28 7,950 251 0000 2910000 00000 0000000000 Beginning Balance 765,670 Increase(Decrease)in Revenues Use of Funds Source of Runds 101 1099 3213001 Sales Tax (1,903,000) ]O1 ]099 3211010 Property Taxes 86,000 101 1099 3214001 Transient Occupancy Tax (282,000) ]O1 ]099 3220020 Cannabis Tax (237,000) 101 1099 3217001 Other Taxes (264,000) F.xpenditures Use of Funds Source of Fu�ds ]O1 ]061 5047501 Animal Regulation Servies 41,500 211 8005 4001001 Regular Time F.arnings (445,430) 211 8005 4009001 Worker's Compensation (5,050) 2l l 8005 4009011 PERs Fmployer Contril�ution (54,260) 211 8005 4009021 PARs Employer Contriburion (1,890) 2l l 8005 4009031 Group Health (44,000) 211 8005 4009041 Medicare Employer (6,460) 2l l 8035 4001001 Regular Time F.arnings (678,980) 211 8035 4009001 Worker's Compensation (29,020) 2l l 8035 4009011 PERs Fmployer Contril�ution (68,580) 211 8035 4009021 PARs Employer Contriburion (1,970) 2l l 8035 4009031 Group Health (87,�10) 211 8035 4009041 Medicare Employer (9,850) 2l l 8045 4001001 Regular Time F.arnings (91,�50) 211 8045 4009031 Group IIealth (21,820) 2l l 8045 4009041 Mcdicare Employer (1,330) 211 8055 4001001 Regular Time Earnings (156,180) 2l l 8055 4009001 Worker's Compensation (7,330) 211 8055 4009011 PERs Emptoyer Contribution (15,770) 2l l 8055 4009031 Group Health (21,910) 211 8055 4009041 Medicare Employer (2,270) 2l l 80'71 4001001 Regular Time F.arnings (156,460) 211 8071 4009001 Worker's Compensation (1,470) 2l l 80'71 4009011 PERs Fmployer Contril�ution (15,800) 211 8071 4009031 Group IIealth (21,910) 2l l 80'71 4009041 Mcdicare Employer (2,270) 231 6305 4001001 Regular Time Earnings (41,830) 231 6305 4009001 Worker's Compensation (5,900) 231 6305 4009011 PERs Emptoyer Contribution (14,230) 231 6305 4009021 PARs F,mployer Contribution - 231 6305 4009031 Group I�Iealth (21,750) 231 6305 4009041 Mcdicare Employer (610) 24l 6701 4001001 Regular Time Earnings 107,580 241 6701 4009001 Worker's Compensation 98,680 241 6701 4009011 PERs Emptoyer Contribution 36,600 241 6701 4009021 PARs F,mployer Contribution - 241 6701 4009031 Group IIealth 43,530 241 6701 4009041 Mcdicare Employer 1,560 251 6502 4001001 Regular Time Earnings 54,580 251 6502 4009001 Worker's Compensation 7,700 251 6502 4009011 PERs Emptoyer Contribution 18,570 251 6502 4009031 Group Health 21,'760 251 6502 4009041 Medicare Employer 790 251 6503 4001001 Regular Time F.arnings 41,830 251 6503 4009001 Worker's Compensation 5,900 251 6503 4009011 PERs Fmployer Contril�ution 14,230 251 6503 4009031 Group IIealth 21,750 251 6503 4009041 Mcdicare Employer 610 251 6505 4001001 Regular Time Earnings 125,490 251 6505 4009001 Worker's Compensation 17,710 251 6505 4009011 PERs Emptoyer Contribution 40,410 251 6505 4009031 Group Health 62,410 251 6505 4009041 Medicare Employer 1,820 251 6506 4001001 Regular Time F.arnings 72,320 251 6506 4009001 Worker's Compensation 680 251 6506 4009011 PERs Fmployer Contril�ution 24,600 251 6506 4009031 Group IIealth 21,790 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 6 oJ7 Kesolution No.2026- F.xpenditures(Contlnaed) 251 6506 4009041 Medicare Employer 1,050 251 650� 4001001 Regular Time F.arnings I 17,560 251 6507 4009001 Worker's Compensation 10,890 251 650� 4009011 PERs Fmployer Contril�ution 37,860 251 6507 4009031 Group IIealth 41,650 251 650� 4009041 Mcdicare Employer I,710 (938,670) (938,670) Personnel 2025-26 Assistant Direetor of Electric Utiliry (1 FTE) Electric Program Supervisor (I FTE) Line Teehnieian(Certification Kate)�Lineman(Certification Rate)� (1 F"I'E) Elechic Utility Distribution Planner/S�stem]nspector II (I FTE) Operations/Compliance Engineer (1 F"I'E) Electric Utility Operational Technology Engineer (I FTE) Ciround Worker (1 F"I'E) Elechic Program Supervisor-Line (I FTE) Eleetric Manager-Line (1 F"I'E) Public Works Maintenance Worker-Wastewater (I FTE) Fublic Works Maintenanee Worker-Storm Drain 1 FTE TI3AT the purpose is to increase appropriations by$1,185,570 for fiscal year 2025-2026 and decrease appropriations by$938,670 for fiscal year 202(r2027. I IIEREBY CERTIFY that the foregoing Resohttion was introduced and adopted at a regular meeting of the City Council for the City of Redding on the day of ,2026 and was duly adopted at said meeking by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBFRS: ABSENT: COUNCIL MEMBEKS: ABSTAIN: COUNCIL MEMBERS: MIKE LITTAU,Mayor ATTEST: FORM APPKOVAL: SHARLFNE TIPTON,Ciry Clerk CHRISTIAN CURTIS,Ciry Atfprney 28th AMH'N/�MF'NT TO CITYBUL>GET Xls"SOI;UTlONNO.ZOZS-049 Page 7 of 7 Year End Budget Report Section One Actual Revenues Compared to Cash Flow Estimates Year to Date Actual Revenue Compared to Cash Flow Estimates Year To Date City of Redding-General Fund December 2025 YTD Proiection Actual Over(Under) % GENERAL FUND TAXES PropertyTaxes 1,200,421 1,139,123 (61,298) 94.89% Sales Tax 15,172,634 14,951,495 (221,139) 98.54% Transient Occupancy Tax 4,144,731 4,301,215 156,484 103.78% Franchise Tax 632,800 169,418 (463,382) 26.77% Business License Tax 406,800 470,629 63,829 115.69% Real PropertyTransferTax 203,400 231,085 27,685 113.61% Cannabis Tax 889,500 749,666 (139,834) 84.28% TOTAL TAXES 22,650,286 22,012,631 (637,655) 97.18% LICENSES AND PERMITS Animal Licenses 25,002 14,525 (10,477) 58.10% Building Permits 950,082 676,769 (273,313) 71.23% Engineering Encroachment Permits 49,998 45,795 (4,203) 91.59% Electrical Permits 142,050 146,302 4,252 102.99% Transportation Permits 5,868 3,430 (2,438) 58.45% Plumbing Permits 66,216 41,573 (24,643) 62.78% Mechanical Permits 108,486 154,872 46,386 142.76% Engineering Grading Permits - 132,203 132,203 * TOTA�LICENSES AND PERMITS 1,347,702 1,215,469 (132,233) 90.19% FINES AND PENA�TIES Traffic Safety Fines 381,456 544,898 163,442 142.85% Code Enforcement Fines 80,298 534,856 454,558 666.09% Other Fines&Fees 45,000 59,927 14,927 133.17% Crimina)Fines - 12,611 12,611 * TOTAL FINES AND PENALTIES 506,754 1,152,293 645,539 22739% TRANSFERS AND INTERNAL DEPARTMENTS Charges to Other Departments 3,661,170 3,687,050 25,880 100.71% Property In Lieu of Tax 2,998,302 2,998,300 (2) 100.00% Interna)Advances/�oans (36,000) (74,776) (38,776) 207.71% Fund Transfers From 9,433,640 5,155,780 (4,277,860) 54.65% Fund Transfers To (1,103,000) (953,224) 149,776 86.42% TOTAL TRANSFERS AND INTERNAL 14,954,112 10,813,130 (4,140,982) 7231% REVENUE FROM OTHER GOVERNMENTAL AGENCIES Federal Grant Operating 1,033,362 - (1,033,362) 0.00% State Non-Grant Funding 232,494 529,034 296,540 227.55% County Non-Grant Funding - 29,106 29,106 * Other 6overnment 6rant Operating 481,056 4,170,789 3,689,733 867.01% TOTA�REVENUE FROM OTHER GOVT 1,746,912 4,728,929 2,982,017 270.70% OTHER REVENUES Late Fees 850,002 928,060 78,058 109.18% Contributions 56,250 105,807 49,557 188.10% Miscellaneous Receipts 102,438 (123,067) (225,505) -120.14% Reimbursements 157,500 2,834 (154,666) 1.80% TOTAL OTHER REVENUE 1,166,190 913,634 (252,556) 7834% Actual Revenue Compared to Cash Flow Estimates Year To Date City of Redding-General Fund December 2025 YTD Proiection Actual Over(Under) % CHARGES FOR CURRENT SERVICES Planning Permits-Subdivisions 244,944 194,952 (49,992i 79.59% Building Plan-Recording Fees 13,608 9,793 (3,815) 71.97% Pian Check Fees 439,866 426,726 (13,140) 97.01% Engineering Land Development Fees 315,000 - (315,000) 0.00% Technology Surcharge 133,932 94,151 (39,781) 7030% Cannabis App/Permit Fees 400,002 281,781 (118,221) 70.44% Animal Shelter Fees 3,000 2,410 (590) 8033% Inspection Fees 1,752 2,419 667 138.07% Fingerprint Fees 2,946 3,866 920 131.23% Fire Permits&Fees 61,002 36,696 (24,306) 60.16% DUI Emergency Response 37,500 34,735 (2,765) 92.63% Swimming Pool Receipts 52,560 15,767 (36,794) 30.00% RAC Swim Shop/Rental 11,610 16,358 4,748 140.89% RAC Admission 71,364 61,249 (10,116) 85.83% RAC Swim Team 3,714 12,995 9,281 349.89% Swimming Pool Concessions 29,004 29,357 353 101.22% Other Charges and Fees 462,318 823,279 360,961 178.08% Recreation Sports 355,686 239,353 (116,333) 67.29% Bad Debt Write-Off (50,148) (623,544) (573,396) 1243.41% TOTA�CHARGES FOR CURRENT SERVICES 2,589,660 1,662,341 (927,319) 64.19% REVENUE FROM THE USE OF MONEY&PROPERTY Property Rentals 362,340 531,949 169,609 146.81% Investment Income 49,998 (118,196) (168,194) -236.40% TOTAL REVENUE-USE OF MONEY&PROPERTY 412,338 413,753 1,415 10034% TOTAL GENERAL FUND 45,373,954 42,912,180 (2,461,774) 94.57% Year End Budget Report Section Two Actual Revenue Compared to Total Budget Forecast Actual Revenue Compared to Total Budget Forecast City of Redding-General Fund December 2025 Amended BudQet Actual Over(Underi % GENERA�FUND TAXES PropertyTaxes 30,644,000 1,139,123 (29,504,877) 3.72% Sales Tax 29,648,000 14,951,495 (14,696,505) 50.43% Transient Occupancy Tax 7,570,010 4,301,215 (3,268,795) 56.82% Franchise Tax 1,400,000 169,418 (1,230,582) 12.10% Business License Tax 900,000 470,629 (429,371) 52.29% Real Property Transfer Tax 450,000 231,085 (218,915) 51.35% Cannabis Tax 1,938,790 749,666 (1,189,124j 38.67% TOTALTAXES 72,550,800 22,012,631 (50,538,169) 30.34% LICENSES AND PERMITS Animal�icenses 50,000 14,525 (35,475} 29.05% Building Permits 1,900,160 676,769 (1,223,391) 35.62% Engineering Encroachment Permits 100,000 45,795 (54,205) 45.80% Electrical Permits 284,100 146,302 (137,798) 51.50% Transportation Permits 11,740 3,430 (8,310) 29.22% Plumbing Permits 132,430 41,573 (90,857) 31.39% Mechanical Permits 216,970 154,872 (62,098) 71.38% Engineering Grading Permits 132,203 132,203 * TOTAL LICENSES AND PERMITS 2,695,400 1,215,469 (1,479,931) 45.09% FINES AND PENAITIES Traffic Safety Fines 520,620 544,898 24,278 104.66% Code Enforcement Fines 160,600 534,856 374,256 333.04% Other Fines&Fees 90,000 59,927 (30,073} 66.59% Criminal Fines 20,000 12,611 (7,389) 63.06% TOTAL FINES AND PENA�TIES 791,220 1,152,293 361,073 145.64% TRANSFERS AND INTERNA�DEPARTMENTS Charges to Other Departments 7,322,340 3,687,050 (3,635,290) 50.35% Property In Lieu of Tax 5,996,600 2,998,300 (2,998,300) 50.00% Internal Advances/Loans (72,000) (74,776) (2,776) 103.86% Fund Transfers From 19,154,850 5,155,780 (13,999,070) 26.92% Fund Transfers To (2,945,820) (953,224) 1,992,596 32.36% TOTAL TRANSFERS AND INTERNAL 29,455,970 10,813,130 (18,642,840) 36.71% REVENUE FROM OTHER GOVERNMENTAL AGENCIES Federal Grant Operating 2,066,720 - (2,066,720) 0.00% State Non-Grant Funding 465,000 529,034 64,034 113.77% County Non-Grant Funding - 29,106 29,106 * Other Government Grant Operating - 4,170,789 4,170,789 * Other Government Non-Grant Funding 962,120 - (962,120) 0.00% TOTAL REVENUE FROM OTNER GOVT 3,493,840 4,728,929 1,235,089 135.35% Actual Revenue Compared to Total Budget Forecast City of Redding-General Fund December 2025 Amended BudQet Actual Over(Underi % OTHER REVENUES Late Fees 1,700,000 928,060 (771,940) 54.59% Contributions 112,500 105,807 (6,693) 94.05% Miscellaneous Receipts 204,890 (123,067) (327,957) -60.06% Reimbursements 315,000 2,834 (312,166) 0.90% TOTAL OTHER REVENUE 2,332,390 913,634 (1,418,756j 39.17% CHARGES FOR CURRENT SERVICES Planning Permits-Subdivisions 489,890 194,952 (294,938) 39.80% Building Plan-Recording Fees 27,220 9,793 (17,427} 35.98% Plan Check Fees 879,730 426,726 (453,004) 48.51% Engineering Land Development Fees 630,000 - (630,000) 0.00% Technology Surcharge 267,860 94,151 (173,709j 35.15% Cannabis App/Permit Fees 800,000 281,781 (518,219) 35.22% Animal Shelter Fees 6,000 2,410 (3,590) 40.17% Inspection Fees 3,500 2,419 (1,081) 69.11% Fingerprint Fees 5,900 3,866 (2,034) 65.53% Fire Permits&Fees 122,000 36,696 (85,304) 30.08% DUI Emergency Response 75,000 34,735 (40,265) 46.31% Swimming Pool Receipts 105,110 15,767 (89,344) 15.00% RAC Swim Shop/Rental 23,220 16,358 (6,862) 70.45% RAC Admission 142,730 61,249 (81,482) 42.91% RAC Swim Team 7,420 12,995 5,575 175.13% Swimming Pool Concessions 58,010 29,357 (28,653) 50.61% Other Charges and Fees 924,630 823,279 (101,351) 89.04% Recreation Sports 711,340 239,353 (471,987) 33.65% Bad Debt Write-Off (100,300) (623,544) (523,244) 621.68% TOTAL CNARGES FOR CURRENT SERVICES 5,179,260 1,662,341 (3,516,919) 32.10% REVENUE FROM THE USE OF MONEY&PROPERTY Property Rentals 724,670 531,949 (192,721) 73.41% Investment Income 100,000 (118,196) (218,196) -118.20% TOTAL REVENUE-USE OF MONEY&PROPERTY 824,670 413,753 (410,917) 50.17% TOTAL GENERAI FUND 117,323,550 42,912,180 (74,411,370) 36.58% Year End Budget Report Section Three Actual Expenditures Compared to Cash Flow Estimates Actual Expenditures Compared to Budget Cash Flow Estimates City of Redding-General Fund December 2025 YTD Proiection Actua) Over(Under) Percenta�e 1001-City Council 104,211 82,398 (21,812) 79.07% 1011-City Manager 307,214 798,499 491,285 259.92% 1021-City Clerk 457,022 392,727 (64,294) 85.93% 1031-City Attorney 466,734 485,698 18,964 104.06% 1041-CityTreasurer 350,692 247,269 (103,422) 70.51% 1045-Finance 942,047 1,104,529 162,482 117.25% 1048-Purchasing 276,228 223,511 (52,716) 80.92% 1051-Personne) 482,069 329,517 (152,552) 68.35% 1061-Animal Regulation 526,170 541,435 15,265 102.90% 1091-General Fund Debt Service 985,445 702,466 (282,979) 71.28% 1099-Non-Departmental 642,695 670,951 28,256 104.40% 1101-Permit Center 358,060 325,044 (33,016) 90.78% 1111-Building Department 1,299,880 992,873 (307,006) 76.38% 1121-Planning 1,048,327 1,113,665 65,338 106.23% 1131-Code Enforcement 494,411 450,637 (43,774) 91.15% 1191-Subdivision & Land Planning 53,750 9,717 (44,033) 18.08% 1401-Police-Administration 2,289,251 2,324,735 35,484 101.55% 1402-Police-Field Operations 14,230,731 15,260,193 1,029,463 107.23% 1403-Police-Investigations 3,125,728 2,929,366 (196,362) 93.72% 1404-Police-Services Division 2,280,339 2,568,152 287,813 112.62% 1501-Fire-Administration 1,285,611 1,329,689 44,078 103.43% 1502-Fire-Suppression 12,246,320 13,622,420 1,376,100 111.24% 1503-Fire-Prevention 786,086 910,065 123,980 115.77% 1601-Public Works-Engineering 674,389 635,947 (38,441) 94.30% 1611-Engineering and Design 315,000 263,012 (51,988) 83.50% 1621-Streets-General and Administrative 2,726,239 2,504,949 (221,290) 91.88% 1631-Streets-Capital 7,248,296 5,963,678 (1,284,618) 82.28% 1701-Community Services Administration 336,222 315,316 (20,906) 93.78% 1711-Parks 2,217,477 2,140,094 (77,383) 96.51% 1721-Recreation Programs 1,115,281 1,122,301 7,020 100.63% 1725-Aquatic Center 301,792 248,685 (53,107) 82.40% 1726-Redding Sports Complex 456,851 315,225 (141,625) 69.00% 1750-Midtown Mall 6,100 5,732 (368) 93.97% Total 60,436,662 60,930,497 493,835 100.82% *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 Actual Expenditures Compared to Budget Year to Date City of Redding-General Fund December 2025 Bud�et Encumbrances& Total Unencumbered % Adopted Bud�et Amendments Total Bud�et YTD Actual Commitments Consumption Balance Consumed 1001-City Council 208,421.00 0.00 208,421.00 82,398.11 170.00 82,568.11 125,852.89 39.62% 1011-City Manager 614,428.00 0.00 614,428.00 798,498.93 0.00 798,498.93 (184,07093) 129.96% 1021-CityClerk 899,031.00 15,012.00 914,043.00 392,727.46 568.47 393,295.93 520,747.07 43.03% 1031-City Attorney 933,468.00 0.00 933,468.00 485,697.90 0.00 485,697.90 447,770.10 52.03% 1041-CityTreasurer 701,383.00 0.00 701,383.00 247,269.28 0.00 247,269.28 454,113J2 35.25% 1045-Finance 1,884,094.00 0.00 1,884,094.00 1,104,528.64 27,401.91 1,131,930.55 752,163.45 60.08% 1048-Purchasing 552,455.00 0.00 552,455.00 223,511.42 0.00 223,511.42 328,943.58 40.46% 1051-Personnel 964,138.00 0.00 964,138.00 329,517.24 0.00 329,517.24 634,620J6 34.18% 1061-Animal Regulation 1,052,340.00 0.00 1,052,340.00 541,434.54 535,251.42 1,076,685.96 (24,345.96) 102.31% 1091-General Fund Debt Service 1,970,890.00 0.00 1,970,890.00 702,466.26 0.00 702,466.26 1,268,423.74 35.64% 1099-Non-0epartmental 1,285,390.00 0.00 1,285,390.00 670,951.24 (209,360.07) 461,591.17 823,798.83 35.91% 1101-Permit Center 716,119.00 0.00 716,119.00 325,043.69 0.00 325,043.69 391,075.31 45.39% 1111-Building Department 2,592,309.00 7,450.00 2,599,759.00 992,873.28 (325.00) 992,548.28 1,607,210.72 38.18% 1121-Planning 2,096,653.00 0.00 2,096,653.00 1,113,664.50 0.00 1,113,664.50 982,988.50 53.12% 1131-Code Enforcement 988,822.00 0.00 988,822.00 450,637.18 0.00 450,637.18 538,184.82 45.57% 1191-Subdivision&Land Planning 107,500.00 0.00 107,500.00 9,717.21 4,848.00 14,565.21 92,934J9 13.55% 1401-Police-Administration 4,578,496.00 6.00 4,578,502.00 2,324,734J5 850.00 2,325,584J5 2,252,917.25 50.79% 1402-Police-Field Operations 26,885,239.00 1,576,222.00 28,461,461.00 15,260,193.16 74,038.96 15,334,232.12 13,127,228.88 53.88% 1403-Police-Investigations 6,251,456.00 0.00 6,251,456.00 2,929,366.31 0.00 2,929,366.31 3,322,089.69 46.86% 1404-Police-ServicesDivision 4,560,678.00 0.00 4,560,678.00 2,568,151J0 657.50 2,568,809.20 1,991,868.80 56.33% 1501-Fire-Administration 2,571,222.00 0.00 2,571,222.00 1,329,689.20 130,000.00 1,459,689.20 1,111,532.80 56.77% 1502-Fire-Suppression 24,011,390.00 481,250.00 24,492,640.00 13,622,419.95 (8,570.11) 13,613,849.84 10,878,790.16 55.58% 1503-Fire-Prevention 1,572,171.00 0.00 1,572,171.00 910,06538 0.00 910,065.38 662,105.62 57.89% 1601-Public Works-Engineering 1,348,777.00 0.00 1,348,777.00 635,947.28 (173,427.87) 462,519.41 886,257.59 34.29% 1611-Engineering and Design 63Q000.00 0.00 63Q000.00 263,01230 0.00 263,012.30 366,987J0 41.75% 1621-Streets-GeneralandAdministrative 5,452,484.00 -6.00 5,452,478.00 2,504,949.29 182,161.07 2,687,110.36 2,765,367.64 49.28% 1631-Streets-Capital 5,719,050.00 8,777,542.00 14,496,592.00 5,963,67791 (66,210.08) 5,897,467.83 8,599,124.17 40.68% ll01-Community Services Administration 672,444.00 0.00 672,444.00 315,316.27 0.00 315,316.27 357,127J3 46.89% 1711-Parks 4,271,888.00 163,065.00 4,434,953.00 2,140,093.58 226,232.38 2,366,325.96 2,068,627.04 53.36% 1721-Recreation Programs 2,230,562.00 0.00 2,230,562.00 1,122,300.71 (9,859.20) 1,112,441.51 1,118,120.49 49.87% ll25-Aquatic Center 603,584.00 0.00 603,584.00 248,684.66 6,659.56 255,344.22 348,239J8 42.30% ll26-ReddingSportsComplex 871,683.00 42,018.00 913,701.00 315,225.18 119,078J3 434,303.91 479,397.09 47.53% ll50-Midtown Mall 12,200.00 0.00 12,200.00 5,732.14 0.00 5,732.14 6,467.86 46.98% Total 109,810,765.00 11,062,559.00 120,873,324.00 60,930,496.65 840,165.67 61,77Q66232 59,102,661.68 51.10% Year End Budget Report Section Five Carryover Fiscal Year 2025 to Fiscai Year 2026 Carryovers City of Redding-General Fund FY 2025 to FY 2026 Carryovers 1001-City Council - 1011-City Manager - 1021-City Clerk - 1031-City Attorney - 1041-City Treasurer - 1045-Finance - 1048-Purchasing - 1051-Personnel - 1061-Animal Regulation - 1091-Genera) Fund Debt Service - 1099-Non-Departmental - 1101-Permit Center - 1111-Building Department 7,450 1121-Planning - 1131-Code Enforcement - 1191-Subdivision& Land Planning - 1401-Police-Administration - 1402-Police-Field Operations 1,401,100 1403-Police-Investigations - 1404-Police-Services Division - 1501-Fire-Administration - 1502-Fire-Suppression 481,250 1503-Fire-Prevention - 1601-Public Works-Engineering 39,220 1611-Engineering and Design - 1621-Streets-General and Administrative - 1631-Streets-Capital 8,527,540 1701-Community Services Administration - 1711-Parks 71,510 1721-Recreation Programs - 1725-Aquatic Center - 1726-Redding Sports Complex - 1750-Midtown Mall - 1999-Transportation &RABA Support - Tota I 10,528,070 GENERAL FUND TEN YEAR PLAN Updated Effective March 10, 2026 City of Redding General Fund Ten Year Plan(in thousands) Fiscal Year Ending 2026&2027 Updated March 11,2026 Fiscal Year Adopted Amended Adopted Amended 2o2g-26 Adjust 25-z6 2026-2� Adjust 2oz6-2� 202�-28 2o28-2q zo2q-3o 2ogo-gi Beginning Cash I3alance 9,000 (2,000) �,000 it,558 9,9�9 8,io4 3,987 (i,252) (6,306) Revenues io2,82g 95q io3,7�� oq,99y (2,600) io2,399 ioq,285 10�,06� io9,922 n2,866 NetTransfers �,59i - �,g9i 9,680 - �,680 9,q6q �,68� �,9i8 8,i56 Total Revenues iio,4i3 954 1ii,36� ii2,6�9 (2,600) yio,o�9 ni,�49 1iq,�sq n9,84o i2i,o22 Personnel Costs (�6,088) - (76,088) (80,236) - �8o,z36) �8�,9�3) (86,098) (88,ot8) (90,026) Operating Costs ��5>349) �595) ��5>944) (26,2oi) (95) Cz6>z95) �z7>oz9) �z7�84o) ��8>675) ��9>536) CapitalOutlay (6,408) - (6,408) (6,io4) - (6,io4) (6,28�) (6,496) (6,6�0) (6,8�0) DebtService (i,965) - (i,965) (i�3i8) - (i�3i8) (�>3i4) Ci>3i3) (i>3io) (i�3o9) Savings �,955 i2 i,96� 2,048 2 2,ogo �,688 �,734 i,78� i,83i NetExpenditures (io7>856) C583) Cio8,439) �ni,8�i) �93) �ni,9o4) Cu5,866) C1i9>994) Ci22,893) Ci�5,9io) Ending Cash Balance zi,558 (i,6z9) 9,9�9 ��,4�5 (z,693) $,�o4 3,9�7 (i,z5z) (6,306) (zi,i95) Projections toward Council Objecrives Ending Cash as Percentage of Expenditures io.'7% 9.z% ii.i% �.z% 3.4% -i.o% -5.i% -8.9% Projected Personnel Percentage 69.3% 68.9% �o.s% 90.4% 90.5% �o.�% 90.6% �o.g% City of Redding General Fund Ten Year Plan(in thousands) Fiscal Year Ending 2026&2027 Updated March 11,2026 Fiscal Year 2o3i-g2 zo3Z-33 Zo33-34 Zo34-35 Za35-36 Projected Cash Balance (ii,195) �t5,35i) (t9,o6g) (2i,2i3) Cz�,43i) ProjectedRevenues �ig,yo2 n9�o38 ��z,�75 i25�629 i29,oyo ProjectedNet�ansfers 8,qoo 8,652 8,yi2 9,i�9 9,455 Total Projected Revenues i2q,3o2 i2�,6yi i3i,i8� i34,8o6 �38,545 Projected Personnel Costs (9�,53�) �93�404) C94�4i3) C96,i3i) C97>64z) Projected Operatin�Costs (3o>4z�) �3��>334) �3�>�74) �33��43) C3A>z4o) Projected Operatin�Costs (�,0�6) (9,289) (�,So9) (�,�32) (9,964) Projected Debt Service (t,3n) (t,3�5) (i,i32) (966) (963) Projected Savings i,883 1,9g6 i,992 2,048 2,io� NetProjectedExpenditures (i28,q58) Ci31>4o5) �t33�335) �i36,a�4) �138>70�) Projected Ending Cash (15,35i) (19,065) (zi,zi3) (zz,43i) (zz,58g) Projections toward Council Objectives Ending Cash as Percentage of Expenditures -n.9� -i4•5� -i5•9� -i6.5% -i6.g% ProjectedPersonnelPercentage �0.2% �o.o% 69.8% 69.6% 69.3% City of Redding General Fund Ten Year Plan(in thousands) Revenues Fiscal Year Ending 2026&2027 Fiscal Year Ended Adopted Amended Adopted Amended 2o2g-26 Adjust. zozy-26 20'LG-27 Adjust zo26-z� Zoz�-28 zo28-29 2029-3o Lo3o-gi Sales Tax 3i,368 (s,�zo) z9,648 3�,995 (�,903) 30,092 30,543 3i,00� 3i,467 3i,939 ProperryTax 3o,56� �4 3�,644 3i,5�� 6 31,5�6 3z,534 33,5io 34,5i5 35,55i TOT 7,57� (�36) 7,334 7,873 (z�z) 7,59i 7,�57 �,i3z �,416 �,7ii CannabisTax i,939 (i6o) i,9�9 z,oi6 (z3�) i,��9 i,85o i,92q z,00s z,o81 OtherTaxes 2,75� (�64) �,486 2,75� (�64) �,486 2,5�5 2,�89 z,796 z,9o8 Licenses&Permits 2,6y5 - �,695 2,�z3 - z,�23 2,936 3,053 3,175 3,3a� Fines&Penalties �9i - �9i 8u - 8ii 844 �7� 9i3 949 Other Government 3,364 3,25� 6,614 z,195 - 2,i75 i,38i i,4�� i,465 1,509 Redding Rancheria iz9 - izy i3z - i3z i36 i4o i44 i49 Internal Departments i3,3i9 - i3,3i9 14,457 - i4,459 14,�9i i5,33� i5,79� i6,z7� Service Charges 5,i79 - 5,179 5,�99 - 5,z99 5,5ii 5,731 5,y6� 6,i99 Other Revenue �,33� - �,33� �,33� - 2,338 �,40$ �,4�o z,555 �,63� Use of Money&Property �z5 - 7z5 7z9 - 7z9 7�9 7�9 7�9 7z9 Incerest ioo - ioo soo - ioo 81 40 (13) (63) Subtota! io2,8z3 954 i�3,777 1�4,999 (z,600) ioz,3yy io4,285 io�,o6� ioy,yzz ii2,866 Transfers In: Gas Taxes io,o86 - io,o86 lo,i51 - so,isi io,455 io,�69 n,o92 si,4�5 Debt Service - - - - - - - - - - OtherTransfersIn 523 - 523 5�3 - 523 53� 554 59i 5�8 Total Tran�'ers In io,6o9 - io,6o9 io,6�3 - so,6�3 10,994 ii,3z3 n,663 lz,os3 Transfers Out: CVB&Convention Center (�go) - (�50) (�g6) - (�56) (��9) (802) (826) (851) Parking (3�) - (38) - - - - - - - LibraTS' Ci,o55) - Ci,o55) Ci,o86) - Ci,o86) (i,ii9) Ci,s53) C�,i87) Ci,��3) Rolling Stock (885) - C8�5) ($40) - (840) (865) (89i) (9i8) C945) Other Equipment (zi8) - (zi8) (z39) - (z39) C�46) Cz53) (�61) (z68) Internal Advances - - - - - - - - - - Other Transfers Out (�z) - (�z) (�z) - (�z) (5��) (537) (553) C5�9) Total Tran�'ers Out (3,oi8) - (3,m8) (z,993) - Cz,993) C3,53o) C3,636) (3,745) C3,�57) Net Transfers 7,59i - 7,591 7,680 - 7,680 7,464 7,6�7 Z9i� �,i56 Total Revenucs iio,qi3 954 iii,36� uz,6�9 (2,600) iio,o79 x�i,�49 xi4,�5q xi�,8qo izi,ozz Revenue Assumptions SalesTax 2.0% -z.o% -z.o% z.o% i.5% i.s% i.5% i.5% i.5% i.5% ProperryTax 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Transient OccupancyTax 4�� z�� 4�� 3�5� 3 5� 35� 3�5� 3�5� 35� FeeRevenues Projected Projected Projected Projected Projected Projected 3�� 3�0� 3�� 3�� Other Government Projected Projected Projected Projected Projecced Projecced 3.0% 3.0% 3.0% 3.0% Other Revenue Projected Projected Projected Projected Projecced Projecced 3.0% 3.0� 3.0% 3.0% Incernal Deparhnents Projected Projected Projected Projected Projected Projected 3.0% 3.0% 3.0% 3.0% All Revenues(Not specific) Projected Projected Projected Projected Projected Projected 4�� 4�0� 40� 4�� Interest(PercentofCash) 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% i.o% i.o% i.o% i.o% City of Redding General Fund Ten Year Plan(in thousands) Revenues Fiscal Year Ending 2026&2027 Ri,qcal Year Ended ao3i-3z zo3L-33 2033-34 zo34-35 zo35-36 Sales Tax 32,41� 3�,904 33,397 33,�9� 34,4�7 ProperryTax 36,6i7 37,7i6 3�,�47 4�,�13 41,z13 TOT q,oi6 9,331 9,65� 9,996 10,346 CannabisTax z,i64 2,�51 z,341 �,435 �,53z Other Taxes 3,oz5 3,i46 3,z7i 3,40� 3,53$ Licenses&Permits 3,434 3,57� 3,7i4 3,863 4,0�� Fines&Penalties y8� i,oz� i,o68 i,iii 1,155 Other Government i,554 i,6oi i,649 i,698 i,�4y Redding Rancheria i53 i58 i6z i6� i�z Internal Departments i6,�6o i�,z63 i�,�8i i8,3i4 18,864 Service Charges 6,447 6,705 6,973 7,�5� 7,54z Other Revenue z,�io z,�yi z,8�5 2,g6i 3,050 Use of Money&Property �z9 7�9 7�9 7z9 7z9 Interest (iiz) (154) (i91) (ziz) (zz4) Subtotal isg,9oa is9,o38 lz2,a�5 iz5,6z� iz9,o90 Transfers In: Gas Taxes ii,�68 i2,izi 12,484 i2,�59 13,245 Debt Service - - - - - OtherTransfersIn 606 624 643 662 682 Total Transfers In i�,373 i2,745 i3,iz7 i3,5zi i3,y26 Transfers Out: CVB&Convention Center (8��) (yo3) (930) (95�) (9�7) Parking - - - - - Library (�,�59) Ci,�97) Ci,336) Ci,376) (i,4��) Rolling Stock (9�4) (i,003) (s,o33) (s,o64) (s,o96) Other Equipment (z�6) (z85) C�93) (30�) (3ii) Internal Advances - - - - - Other Transfers Out (58�) (604) (622) (64i) (660) Total Transfers Out (3,973) (4,o9z) (4,�i5) C4,341) (4,47�) Net'h�ansfers 8,400 8,65z 8,91z 9,1�9 9,455 Total Revenucs izq,3oz �z�,69i x3x,i8� x3q,8o6 i38>545 Revenue Assumptions SalesTax i.5% i.5% i.s% i.5% i.g% PropertyTax 3.0% 3.0% 3.0% 3.0% 3.0% TransientOccupancyTax 3�5� 3�5� 3�5 0 3�5� 3�5� Fee Revenues 3.0% 3.0 0 3.0% 3.0% 3.0 0 Other Government 3�� 3�0� 3�0� 3�0� 3�0� Other Revenue 3�� 3�0� 3�a� 3�0� 3�0� Internal Departments 3�� 3�0� 3�o� 3�0� 3�0� All Revenues(Notspecific) q.o% 4.0 o q.o% q.o% 4.0% Interest(PercentofCash) i.o% i.o% i.o% i.o% i.o% City of Redding General Fund Ten Year Plan(in thousands) Expenditures Fiscal Year Ending 2026&2027 Fiscal Year Ended Adopted Amended Adopted Amended 2o2g-26 Adjust 2025-26 2026-2� Adjuet 'L026-'L'] 202�-28 2028-29 2029-30 2o3o-gi SafeTyUALPayments i5,�90 t6,9tz t�,xqo t�,33z Misc UAL Payments 5,59� 6,oz8 6,095 6,i4� PARS UAL Payments - - - - Police Pcrsonncl 34,556 - 34,556 36,56� - 36,86� 28,6u z9,355 3o,ii3 30,896 Operating 7,347 i5� 7,49� �,6y6 - �,by6 �,92� 8,i65 8,4io 8,66z CapitalOutlay/Project 3�z - 37z z�4 - 2�4 z8z 29i 300 309 Subtotal 42,2�6 i5� 42,4�6 44,�37 - 44,�37 36,820 3�,Su 38,8zz 3y,866 Fire Personnel z3,23� - z3,23� z4,244 - L4,z44 i8,oy3 i8,56o iy,o3� 19,593 Operating q,9i6 35 4>951 ,5,izt - 5,Z�x 5,z74 5,433 5,596 5>764 CapitalOutlay/Project - - - - - - - - - - Subtotal z8,x,55 35 z8,i90 z9,365 - �9,365 �3,367 �3,99� �4,634 �5,356 Tran,sportation&Engineering Pcrsonncl z,q8� - 2,48� z,bi9 - 2,619 t,qii t,q48 x,4�q t,5ii Operating 4,913 i5 4,9�� 5,014 - 5,oi4 5,164 5,3i9 5,479 5,643 CapitalOutlay/Project 5,�50 - 5,�50 5,�io - 5,�io 5,88i 6,058 6,z39 6,4z� Subtotal i3,i5o i5 i3,i66 13,34� - i3,342 i2,457 i2,8�4 i3,192 13,5�i Parks&Reereation Personnel 4,��7 - 4,�87 S,o59 - 5,059 3,�7� 3,9�0 4,088 4,zo4 Operating 3>500 2z 3,5z� 3,bo7 - 3,bo7 3,715 3,g27 3,942 4,060 Capital Outlay/Project z86 - z86 izo - izo iz4 iz� i3i 135 Subtotal 8,6�3 22 8,695 g,7g6 - g>7g6 7,709 Z934 8,t6t 5,399 Development Seruices Pcrsonncl 5,i4g - 5,i48 5,367 - 5,367 4,47i 4,59� 4,7t3 4,84� Operating 1,343 �� i,365 i,4i8 - i,4i8 i,46i 1,So5 i,55� i,596 CapitalOutlay/Project - - - - - - - - - - Subtotal 6,q9r �z 6,5i3 6>7g5 - 6>7g5 5,93t 6,097 6>263 6>438 General Government&Other Personnel 5,�� - S,��i 6,080 - 6,080 5,oS6 5,z24 5>358 5,503 Operating 3,330 351 3,68i 3,345 95 3,439 3,4�8 3,59z 3,7�� 3,�ii CapitalOutlay/Project - - - - - - - - - - Debt Service i,y65 - i,965 i,3i8 - i,3i8 i,3i4 i,3i3 i,3io i,3�9 Subtotal ii,o66 35i ii,qi� to,�qg 95 io,837 9,888 io,iz9 xo,368 xo,6z3 AddBackPersonnel - - - - - - - - - - Add Back O&M - - Projected Savings Ci,955) (sz) Ci,967) Cz,o48) C�) C�,o5o) (i,688) C�,734) Ci,7��) (i,831) Total Expenditures io�,856 583 io8,43y ui,8ii y3 iii,yo4 ii5,866 iiy,yy4 izz,8y3 iz5,yio Earoenditure Assumptions Pcrsonncl-Wa�es Budget Budget Budget Budget Budget Budget z.�5% z.�5% z.�5% z.�5% O&M&CapitalOutlay Budget Budget Budget Budget Budget Budget 3�0� 3�0� 3�o� 3�0� Debt Actual Actual Actual Actual Actual Actual AcYual AcYual AcYual Actual AssumedExpenseSavings 2.0% 2.00% 2.00% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% City of Redding General Fund Ten Year Plan(in thousands) Expenditures Fiscal Year Ending 2026&2027 Ri,qcal Year Ended ao3i-3z Zo32-33 zo33-34 2034-35 2035-36 SafetyUALPayments x�,i46 x�,t2z i6,453 �6,z3� t5,8iz Misc UAL Payments 5,983 5,964 5,6�� 5,5�9 5,450 PARS UAL Payments - - - - - Police Personnel 3�,754 32,638 33„546 34>480 35>438 Operaring 8,9�2 9,i9� 9,465 9,749 lo,o4z CapitalOutlay/Project 3t8 3z� 337 347 358 Subtotal 40,994 4z,155 43,348 44,576 45,�38 Fire Personnel zo,i38 zo,6y8 zi,2�4 u,866 22,474 Operating 5>936 6,ti5 6,z98 6,48� 6,6Sz CapitalOutlay/Project - - - - - Subtotat z6,o�q 26,Siz z�,59z z8,353 29>i56 Transportation&Engineering Personnel �,553 t,600 t,646 t,695 x,�44 Operaring 5,81z 5,98� 6,i66 6,35i 6,54� CapitalOutlay/Project 6,6t9 6,8�8 �,oz3 �,z33 �,4�0 Subtotal i3,9�5 i4,4�5 i4,�35 i5,28o 15,736 Parks&Recreation Personnel 4,32� 4,453 4,5�2 4,716 4,�54 Operating 4>iS2 4>307 4>436 4,569 q,7o6 Capital Outlay/Project i39 143 i4� i52 157 Subtotal S>6q7 8,903 9>t66 9,438 9,7�7 Development Services Personnel 4,996 5,ii6 5,�58 5>405 5,556 Operating i,644 i,693 1,744 i,7y6 1,�5� CapitalOutlay/Project - - - - - Subtotal 6,6u 6,809 �,00z �,zoz �,406 General Government&Other Personnel 5,655 5,gi4 5,975 6,i4z 6,3t3 Operaring 3,9z5 4,o43 4,i�4 4,2�9 4,41� CapitalOutlay/Project - - - - - Debt Service i,3u i,3i5 i,i3z 966 y63 Subtotal xo,89i ix,i�i i�,z�i xx,398 ii,694 Add Back Personnel Add Back O&M ProjectedSavings (i,883) (i,936) (1,99a) (z,o48) (z,so�) Total Expenditures 128,458 13i,4�5 133,335 i36,oz4 13�,7�2 Eavenditure Assumptions Personnel-Wages z.�5% 2.�5% z.�5% 2.q5% z.�5% O&M&CapitalOutlay 3�� 3�� 3�0� 3�� 3�0� Debt Actual AcCual Actual Actual Actual Assumed Expense Savings 2.0% 2.0% 2.0% 2.0% 2.0% n�� ° ��;. >_ ��„ � �, �� . ..,... ....... 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