2022-01-18 Redding City Council - Full Agenda-3245

If anyone wishes to address the City Council on any item considered at this meeting before or during
Council’s consideration of that item, please fill out a blue Speaker Request Form, located in the
lighted alcoves at the back of the Council Chambers, and submit it to the City Clerk. The City Council
will allocate up to a maximum of three minutes per speaker for each agenda item. Staff reports are
available on-line at the City’s web site at www.cityofredding.org or in the Public View binder located
on the podium at the north side of the Chambers.
PLEASE SILENCE YOUR CELL PHONES. THANK YOU.
Agenda January 18, 2022

Regular Meeting 6:00 PM
Redding City Council
Council Chambers (Doors open 30 minutes prior)
777 Cypress Avenue
Redding, CA
The City Council Chambers are fully open to the public in compliance with current guidelines
from the California Department of Public Health regarding indoor meetings with the
requirement of masks to be worn in all indoor public settings, irrespective of vaccine status from
December 15, 2021, through February 15, 2022.
1. CALL TO ORDER - MAYOR KRISTEN SCHREDER

A. Pledge of Allegiance
B. Invocation - Jennifer Hall, Christian Science Church
C. Roll Call
2. PRESENTATIONS
2A. Mayor’s Certificate declaring January 2022 as National Mentoring Month in
the City of Redding, in honor of those who connect and fuel opportunities for
young people.
2B. Presentation regarding Visit Redding Tourism Marketing by Danny Orloff of the
Greater Redding Chamber of Commerce.
Redding City Council January 18, 2022
Page 2
3. PUBLIC COMMENT - for non-agendized matters within the city’s jurisdiction.

PURSUANT TO THE BROWN ACT, CITY COUNCIL CANNOT TAKE ACTION ON PUBLIC
COMMENT ITEMS
The City Council will allocate up to a maximum of three minutes per speaker for 30 minutes total, at the
beginning of the meeting for Public Comment for non-agendized matters within the City’s jurisdiction.
The Mayor will determine the order of the speakers. If 30 minutes is not adequate to accommodate all of
the individuals who have submitted a Speaker Request Form to the City Clerk, the Council will trail this
item to the end of the open session agenda. The remaining speakers will address the City Council at that
time.
4. CONSENT CALENDAR
The Consent Calendar contains items considered routine and/or which have been individually
scrutinized by City Council Members and are anticipated to require no further deliberation. If a
member of the public wishes to address an item on the Consent Calendar, please fill out a Speaker
Request Form and submit it to the City Clerk before the Consent Calendar is considered. It shall be
the prerogative of any Council Member, before the Consent Calendar is acted upon, to: (1) comment
on an item; (2) respond to any public comment on an item; (3) request the record reflect an abstention
or nay vote on an item; or (4) remove an item and place it on the Regular portion of the agenda for
delivery of a staff report and/or an extended discussion or deliberation.
4(a). Approve Minutes: Special Meeting – Civic Auditorium Workshop No. 3 of

November 10, 2021; Regular Meeting of November 16, 2021; and Special
Meeting – Closed Session of December 07, 2021.
4(b). Accept City of Redding Accounts Payable Register Nos. 11 and 12; and Payroll
Register Nos. 12 and 13.
4(c). Accept the City of Redding Treasurer’s Report for the month of November
2021.
4(d). Accept the Proof of Cash reconciliation and ACR133 report for the month of
November 2021.
4.1(a). Accept report and make a determination by a four-fifths (4/5ths) affirmative vote
that conditions of local emergency continue to exist within the City of Redding,
under Public Contract Code section 22050(c)(1) related to the Coronavirus
(COVID-19).
4.1(b). Authorize submission of a grant application through the California Department

of Transportation Clean California Local Grant Program for $5,000,000 to
support the litter abatement, beautification, safety, and public education efforts
of the City of Redding on local streets, roads, pathways, trails, and parks in the
Calaboose Creek area of Downtown Redding; and approve sponsorship of The
McConnell Foundation grant application for the downtown plaza project to
complete construction of a public park pending review of the application by the
City Manager.
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4.1(c). Adopt Resolution authorizing the submission of applications for all California
Department of Resources Recycling and Recovery (CalRecycle) grants for
which the City of Redding is eligible through January 18, 2027, including the
CalRecycle Senate Bill 1383 Local Assistance Grant Program for an allocated
amount of $121,312 to support capacity planning, edible food recovery, and
organic waste and edible food recovery education and outreach; and authorize
the City Manager, or designee, to execute all grant documents necessary to apply
for and secure the grant funds and implement the approved grant project(s).
4.1(d). Approve the Real Estate Purchase and Sale Agreement (PSA) with Crosland
Barnes Group, for 3.7 acres of City of Redding-owned property located at 5300
Venture Parkway, Stillwater Business Park Parcel 6A (Assessor’s Parcel
Number 054-220-028), for fair market value; authorize the Mayor to sign the
PSA and other documents needed to complete the sale and transfer of the
property; and find the sale of the City-owned property is categorically exempt
from review under the California Environmental Quality Act Guidelines Section
15312 (Surplus Government Property Sales).
4.1(f). Adopt Resolution approving the following:

(1) Declaring hangar and ground space property located at Redding
Municipal Airport, and described in Exhibit A, as exempt surplus
property;
(2) Authorizing the City Manager, or designee, to: (1) adhere to reporting
and approval guidelines pursuant to the State of California Housing and
Community Development Surplus Land Act Guidelines Section 400(e)
with regard to negotiating and executing leases with current and future
tenants for hangar and/or ground space for aviation related uses; (2) to
negotiate the terms of the lease(s) of said property; and (3) execute any
documents necessary to execute lease(s) with current and future tenants;
(3) Finding the sale and/or lease of the Property by the City is categorically
exempt from the requirements of the California Environmental Quality
Act (CEQA) pursuant to Section 15312 of the CEQA Guidelines
(Surplus Government Property Sales); and
(4) Finding the sale and/or lease of the Property by the City is exempt from
the requirements of CEQA pursuant to Section 15061 (Common Sense
Exemption) because the Property has no environmental attributes and, as
a result, it can be seen with certainty that there is no possibility that the
sale or lease of the Property and development of the same for aviation
supportive uses will have a significant effect on the environment.
4.2(a). Approve the following relative to the California Department of Housing and
Community Development’s (HCD) Homekey Program:
(1) Adopt Resolution authorizing the City of Redding to submit, as a co-
applicant with Rolling Oak, LLC, a Homekey Program grant application
to HCD in the amount of $10 million to support the purchase of
affordability covenants at 1178 Lake Boulevard; and
(2) Authorize the City Manager, or designee, to sign the grant application
and all applicable documents to complete the application process.
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4.6(a). Approve the following actions relative to Request for Proposals Schedule No.
5254, for Replacement Playground Equipment for Indian Hills, Martin Luther
King Jr., Peppertree, Ravenwood, Creekside, and Cumberland Parks.
(1) Award to Park Planet for $119,887.70, Kompan for $86,867.43, and
Miracle Play Systems for $44,841.53 for a total amount not to exceed
$251,596.66;
(2) Authorize the City Manager, or designee, to execute the agreements, and
any amendments, or additional documentation needed to complete the
projects; and
(3) Find that these projects are categorically exempt from review under the
California Environmental Quality Act Guidelines Section 15301 (a) and
(d) – Existing Facilities.
4.9(a). Authorize purchase of three new 2021 Ford Interceptor Utility vehicles and one
new Dodge Durango V-6 AWD Pursuit vehicle from National Auto Fleet Group
off the Sourcewell master vehicle contract at a total cost of $149,647.64.
4.11(a). Authorize the following actions relative to Bid Schedule No. 5221 (Job No.
2644) South Bonnyview Road/I-5 Phase II Improvements Bechelli Lane
Roundabout Project (Project):
(1) Award to Tullis Inc. in the amount of $4,089,735;
(2) Approve an additional $400,000 to cover the cost of administration and
inspection fees; and $700,000 for project development costs;
(3) Approve $410,000 to provide construction contingency funding;
(4) Authorize the City Manager to approve additional increases in either the
construction management or construction contingency amounts up to a
total of $100,000;
(5) Adopt Resolution approving and adopting the 23rd Amendment to City
Budget Resolution No. 2021-078 appropriating an additional $3,150,000
in funding for the project; and
(6) Find that the Project is categorically exempt from the California
Environmental Quality Act per Section 15301(c) – Existing Facilities and
Section 15302(c) – Replacement or Reconstruction.
4.11(b). Authorize the Mayor to execute a Cooperative Agreement with the Shasta
Regional Transportation Agency for member agency participation.
4.11(c). Authorize the following actions relative to Request for Proposals (RFP)
(Schedule No. 5246), Construction Management and Inspection Services for the
Magnolia Area Sanitary Sewer Improvements Project (Project):
(1) Award to Ghirardelli Associates, Inc.;
(2) Authorize the Mayor to execute a Consulting and Professional Services
Contract for a not-to-exceed fee of $833,254.10 with Ghirardelli
Associates, Inc. to provide Construction Management and Inspection
Services for the Project; and
(3) Authorize the City Manager to approve contract amendment increases up
to $50,000.
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4.11(d). Accept update on the City of Redding’s COVID-19 Local Economic Stimulus
Package projects.
4.11(e). Authorize the following actions relative to Request for Proposal Schedule No.
5259, Food, Beverage, and Gift Concession Agreement and Permit for
Commercial Activities at the Redding Municipal Airport:
(1) Award to Theory Coffee Roasters; and
(2) Approve and authorize the execution of the agreement for a five-year
term effective February 1, 2022, through January 31, 2027, with two one-
year options to unilaterally extend the term.
4.11(f). Accept the improvements in Salt Creek Heights Subdivision – Unit 2, Phase 1
(S-15-07/PD-11-07) as satisfactorily complete; and adopt Resolution accepting
streets for maintenance and operation.
RECOMMENDATION: ACCEPT, ACKNOWLEDGE, ADOPT, APPROVE,

AND/OR AUTHORIZE ALL ITEMS ON THE CONSENT CALENDAR.
5. APPOINTMENTS
5.1. Consider reappointment to the City of Redding Administrative Hearings Board.
Recommendation:
Accept Mayor’s recommendation to reappoint Peter Figura to the Administrative
Hearings Board to serve an additional four-year term effective February 1, 2022, and
expiring January 31, 2026.
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6. PUBLIC HEARINGS
A court challenge to action taken by the City Council on any project or decision may be limited to
only those issues raised during the public hearing or in written correspondence delivered to the City
Council during, or prior to, the public hearing.
Development Services
6.1. Continued Public Hearing to consider General Plan Amendment, Rezoning, and
Specific Plan Amendment Applications; and the Resolution and Ordinance
associated with the adoption of the proposed Downtown Redding Specific Plan
Update.
Recommendation:
Reconvene the public hearing opened at the City Council Meeting of December 7,
2021, and continued on December 21, 2021, and upon conclusion:
(1) Adopt Resolution: (a) adopting the Addendum to the Negative Declaration
adopted for the Downtown Redding Specific Plan; (b) adopting the addendum
to the mitigated negative declaration prepared for the City of Redding Zoning
Map; (c) adopting amendments to Redding’s General Plan (General Plan
Amendment Application GPA-2021-00449); and (d) amending the City of
Redding Schedule of Fees and Service Charges;
(2) Offer Ordinance for first reading by title only and waive the full reading: (a)
adopting the Addendum to the Negative Declaration adopted for the
Downtown Redding Specific Plan; (b) adopting the Addendum to the
Mitigated Negative Declaration prepared for the City of Redding Zoning
Map; (c) adopting the Downtown Redding Specific Plan Update (Specific
Plan Amendment Application AMND-2021-00361); (d) approving
amendments to Redding Zoning Map (Rezoning Application RZ-2021-
00450); (e) making findings in support of a general plan consistency
determination; and direct the City Attorney to prepare a summary ordinance,
and authorize the City Clerk to publish the summary ordinance according to
law; and
(3) Find that the Addendum to the Negative Declaration adopted for the
Downtown Redding Specific Plan and the Addendum to the Mitigated
Negative Declaration adopted for the City of Redding Zoning Map are
adequate to comply with the requirements of the California Environmental
Quality Act, and the necessary findings for approval are in evidence.
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9. REGULAR CALENDAR: REPORTS & COMMUNICATIONS OF DEPARTMENTS,

BOARDS, COMMISSIONS AND COMMITTEES
Council & Council Committees

9A. City Council Liaison Assignments for Calendar Year 2022.
Recommendation:
Information only.
9B. Consider Reports from Independent Auditors for the year ended June 30, 2021.
Recommendation:
Approve the Audit Committee’s recommendation to accept the Statement on
Auditing Standards AU-C 260 Letter and the draft copy of the Single Audit Reports
for the year ended June 30, 2021.
City Manager
9.1(e). Consider Resolution approving amendments to Executive Management Pay-For-
Performance Salary Plan and Employment and Benefit Policies for
Unrepresented Employees.
Recommendation:
Adopt Resolution approving the following:
(1) Amendment to the Executive Management Pay-For-Performance Salary Plan
(Unrepresented) providing classification-specific salary range adjustments as
a result of a compensation study, including the City Manager and City
Attorney classifications, and authorizing immediate salary increases for the
employees in those classifications, effective January 23, 2022; and
(2) Amendment of the Employment and Benefit Policies for Unrepresented
Employees to: (a) eliminate the educational and professional
incentives/specialty assignment pay for the Public Safety Management
classifications; and (b) increase the California Public Employees’ Retirement
System (CalPERS) cost sharing amount by 1.125 percent for Classic
CalPERS Miscellaneous Members, effective January 23, 2022, or as soon as
administratively feasible.
Finance
9.10(a). Consider acceptance of the City of Redding Annual Comprehensive Financial
Report for the year ended June 30, 2021.
Recommendation:
Accept the City of Redding Annual Comprehensive Financial Report for the fiscal
year ended June 30, 2021.
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Personnel
9.15(a). Consider Resolution approving addition of a new full-time Personnel Analyst I
to the City of Redding Personnel Department.
Recommendation:
Adopt Resolution approving and adopting the 24th Amendment to City Budget
Resolution No. 2021-078 appropriating $36,010 for Fiscal Year 2021-22 and $89,660
for Fiscal Year 2022-23 for the addition of a new full-time Personnel Analyst
position in the Personnel Department.
11. COUNCIL TRAVEL REPORT(S)

City Council Member attendance at conference/meetings reimbursed at City expense.
{Requirement of Assembly Bill 1234}
Information Only
12. SUGGESTIONS FROM COUNCIL MEMBERS RELATIVE TO POTENTIAL TOPICS

FOR FUTURE CITY COUNCIL MEETINGS
13. ADJOURNMENT
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Pursuant to the Brown Act, non-confidential materials related to an item on this agenda
submitted to the City Council after distribution of the agenda packet are available for inspection
during normal business hours at the Office of the City Clerk, 3rd Floor, City Hall, 777 Cypress
Avenue, Redding, California.
In compliance with Title II of the Americans with Disabilities Act, the City of Redding will
make available to persons with disabilities modifications or accommodations including
auxiliary aids or services necessary to participate in public meetings. A person needing
assistance should contact the Redding City Clerk by telephone at (530) 225-4447 or in person,
or by mail at 777 Cypress Avenue, 3rd Floor, Redding, California 96001 at least three (3)
working days in advance.
The City of Redding will ensure that no person shall be excluded from participation in, denied
the benefits of, or otherwise be subjected to discrimination under any of its projects, activities,
services, or business opportunities on the basis of race, color, national origin, age, sex, or
disability, as afforded by Title VI of the Civil Rights Act of 1964 and related statutes as
amended. All persons, regardless of their citizenship status, are covered under this regulation.
Questions, complaints, or requests for accommodations or additional information may be
forwarded to the ADA & Title VI Coordinator at 777 Cypress Avenue, Attn: Personnel Dept.,
Redding, California 96001, Phone (530) 225-4065.
City Council Meetings will be televised live on Shasta Community Access Channels via
Charter/Spectrum Cable channel 181, and will be rerun on Thursday at 12:30 p.m. during the
week in which the meeting is held. Additionally, the meeting can be viewed online at the
following: http://scac.cablecast.tv:8080/CablecastPublicSite/watch/4?channel=1. Video of the
City Council meetings can also be viewed on the City’s web site at
http://www.cityofredding.org/. Open the City’s meetings and agendas portal; Click on tab named
"Meetings Videos" and select Redding City Council under “Available Archives 2021” select the
desired date, then click on “video” to view the meeting.
CITY OF REDDING
REPORT TO THE CITY COUNCIL
MEETING DATE: January 18, 2022 FROM:

ITEM NO. 2A
***APPROVED BY***
SUBJECT: 2A--Mayor’s Certificate declaring January 2022 as National Mentoring Month
Recommendation
Mayor’s Certificate declaring January 2022 as National Mentoring Month in the City of
Redding, in honor of those who connect and fuel opportunities for young people.
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CITY OF REDDING

ITEM NO. 2B
***APPROVED BY***
SUBJECT: 2B--Presentation regarding Visit Redding Tourism Marketing by Danny Orloff of

the Greater Redding Chamber of Commerce
Recommendation
Presentation regarding Visit Redding Tourism Marketing by Danny Orloff of the Greater
Redding Chamber of Commerce.
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CITY OF REDDING

ITEM NO. 4(a)
***APPROVED BY***
pmize@cityofredding.org
SUBJECT: 4(a)--Approve City Council Minutes.
Recommendation
Approve Minutes: Special Meeting – Civic Auditorium Workshop No. 3 of November 10, 2021;
Regular Meeting of November 16, 2021; and Special Meeting – Closed Session of December 07,
2021.
Attachments
Unofficial Minutes - November 10, 2021 - Special Meeting - Civic Auditorium Property
Workshop (available online)
Unofficial Minutes - November 16, 2021 - Regular Meeting (available online)
Unofficial Minutes - December 07, 2021 - Special Meeting - Closed Session (available online)
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Unofficial Minutes
Redding City Council, Special Meeting
Civic Auditorium Property Workshop
777 Cypress Avenue
Attachment: Unofficial Minutes - November 10, 2021 - Special Meeting - Civic Auditorium Property Workshop (available online) (4(a)--Approve City Council Minutes)
Redding, CA 96001
November 10, 2021, 5:15 PM
The City Council Chambers are fully open to the public and in compliance with current
guidelines from the California Department of Public Health regarding indoor meetings.
The meeting was called to order by Vice Mayor Kristen Schreder with the following Council
Members present: Michael Dacquisto, Mark Mezzano, and Julie Winter. Mayor Erin Resner
was absent.
Also present were: City Manager Barry Tippin, Economic Development, Innovation, and
Equity Manager Janelle Galbraith, City Attorney Barry DeWalt, City Clerk Pamela Mize, and
Executive Assistant Luisa Klapperich.
City Manager Tippin noted that this is the third of a series of four property workshops. The
final workshop on November 18th will be a summarization and Council deliberation.
PRESENTATION REGARDING THE STATUS OF THE CITY OF REDDING-OWNED CIVIC

AUDITORIUM PROPERTIES INCLUSIVE OF COVENANTS, CITY COST BURDENS,
GRANT RESTRICTIONS, ACQUISITION DATES, AND OTHER ITEMS NEEDING
SPECIAL CONSIDERATION
3(a). Report regarding the history of the various uses of the properties, transfers of
ownership, current leases, and restrictions.
Deputy City Manager Steve Bade provided a PowerPoint presentation and summarized
the Report to City Council (staff report), both incorporated herein by reference.
A discussion amongst the council ensued.
Bennett Gooch, president of the Redding Rodeo Association (RRA), outlined the
RRA’s past and future activities and their contributions to the community, as well as
upgrades needed at the Rodeo Grounds.
Lon McCasland, member of the Redding Rodeo Association, Bruce Alexander, John
Dunlap, and Tom Spade, expressed the importance of the Rodeo Grounds to the
community.
Jessie Rouse and Lorraine Lindsay spoke regarding the significance of the Riverfront
property to the indigenous community.
Ginko Schabarum and Marjy Cantrell opposed selling the Riverfront property.
David Ledger, Shasta Environmental Alliance, disagreed with selling the Riverfront
Property and expressed concern for the environment.
Mike Van Bockern voiced opposition toward the McConnell Foundation.
Nick Gardner asked who owns the Sheraton Hotel.
The City Council took no formal action on this informational item.
PRESENTATION OF UNSOLICITED PROPOSAL RECEIVED TO MASTER PLAN AND

DEVELOP LAND AROUND THE CIVIC AUDITORIUM
Shannon Phillips, Chief Operating Officer for The McConnell Foundation, along with
Michael Lockwood, Principal-in-Charge for Populous, and Allen Knott, CEO of K2
Development, provided a PowerPoint presentation, incorporated herein by reference.
11/10/2021
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A discussion amongst the council ensued.
Cameron Middleton, Asphalt Cowboys, emphasized the importance of the Rodeo

Grounds.
Attachment: Unofficial Minutes - November 10, 2021 - Special Meeting - Civic Auditorium Property Workshop (available online) (4(a)--Approve City Council Minutes)
Rebeca Ladrón de Guevara, president of Wintu Audubon Society, spoke in opposition
to selling the Riverfront property and advised of the importance of the Riverfront
property to the Indigenous community and wildlife.
Allie Figuera commented on the importance of the Rodeo Grounds to the community.
Steve Kohn advised the Council to carefully consider the proposed sale of the
Riverfront property.
Johnathan Freeman, Rich Gelardo, Brandy McDaniels, and Senator Maurice

Johannessen opposed selling the Riverfront property.
Radley Davis expressed his concern with how the natural habitat will be affected by
the Riverfront property development.
Kim Hein suggested that a compromise between all parties for the property’s
development be reached.
Corey Hein expressed support for the development of the Riverfront property.
The City Council took no formal action on this informational item.
ADJOURNMENT
There being no further business, Vice Mayor Schreder declared the meeting adjourned at the
hour of 7:56 p.m.
APPROVED:
______________________
Kristen Schreder, Vice Mayor
ATTEST:
_______________________________
Pamela Mize, City Clerk
11/10/2021
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Unofficial Minutes
Redding City Council, Regular Meeting
Civic Center Council Chambers
777 Cypress Avenue
Redding, CA 96001
November 16, 2021, 6:00 PM
from the California Department of Public Health regarding indoor meetings.
Attachment: Unofficial Minutes - November 16, 2021 - Regular Meeting (available online) (4(a)--Approve City Council Minutes)
The meeting was called to order by Mayor Erin Resner with the following Council Members
present: Michael Dacquisto, Mark Mezzano, Kristen Schreder, and Julie Winter.
Also present were: City Manager Barry Tippin, Assistant City Manager Sheri DeMaagd, City
Attorney Barry DeWalt, City Clerk Pamela Mize, and Executive Assistant Luisa Klapperich.
The Pledge of Allegiance to the Flag was led by Mayor Resner.
The Invocation was provided by Pastor Dayton Phillips, Hope Baptist Church.
PUBLIC COMMENT
Alex Bielecki spoke regarding government and the pandemic.
Steve Kohn and Nick Gardner opposed selling the Civic Auditorium Riverfront property.
CONSENT CALENDAR
The following matters were considered inclusively under the Consent Calendar and each Report
to City Council (staff report) is incorporated herein by reference:
4(b). Accept City of Redding Accounts Payable Register No. 8; and Payroll Register No. 8.
(1) Accounts Payable Register No. 8 for the period of October 9, 2021, through October
29, 2021, for a total of $15,256,121.42 for check numbers 166268 through 166749,
inclusive, ACH Transfer numbers 17606 through 17691 inclusive, Wire Transfer numbers
11011 through 11051, inclusive; and (2) Payroll Register No. 8 for the period of October
3, 2021 through October 16, 2021, in the amount of $3,601,438.10 for electronic deposit
transaction numbers 544856 through 545774, inclusive, and check numbers 607378
through 607430, inclusive; SUMMARY TOTAL: $18,857,559.52.
4.1(a). Accept report and make a determination by a four-fifths (4/5ths) affirmative vote that
conditions of local emergency continue to exist within the City of Redding, under Public
Contract Code section 22050(c)(1) related to the Coronavirus (COVID-19).
4.5(a). Approve setting a Public Hearing on December 7, 2021, at 6:00 p.m., in the City Council
Chambers, 777 Cypress Avenue, Redding, California, to consider a change in rates (two
percent rate increases per year) for Redding Electric Utility (REU) effective with the
January 2022 and January 2023 billing cycles, the establishment of a Residential Multi-
Family rate class, and an increase in the benefit of REU’s Residential Energy Discount for
income-qualified households.
4.5(b). Approve issuance of Request for Proposals for software necessary to implement Redding
Electric Utility’s (REU) Distribution Risk Management Plan (Goal Four of REU’s 2026
Strategic Plan) to help track, manage, and monitor workflow and performance in the most
cost effective and efficient manner.
11/16/2021
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4.6(b). Authorize the following relative to the Shasta Youth Outdoor Leadership Program, to be
funded by the Youth Community Access Grant Program and based at the Martin Luther
King Jr. Center: (1) adopt Resolution 2021-128, a resolution of the City Council of the City
of Redding, authorizing the City of Redding as an applicant for the Youth Community
Access Grant Program, administered by the California Department of Parks and Recreation
in the amount of $56,970; and (2) authorize the City Manager, or designee, to execute all
documents necessary to apply for the grant, appropriate funds should the grant be awarded,
and execute any agreements necessary to implement the project.
4.7(a). Authorize the following related to the City of Redding’s agreements with Tyler
Technologies, Inc. (C-5203 & C-5204): (1) authorize the City Treasurer to open a merchant
bank account with Tyler Payments through Chase Bank to accept payments with the
existing Integrated Land Management System (ILMS) for the Development Services
Department; and (2) adopt Resolution 2021-129, a resolution of the City Council of the
City of Redding, designating signers for various demand accounts held by US Bank.
4.11(a).Authorize the following actions relative to Bid Schedule No. 5228 (Job No. 2660)
California Alley Utility Improvement Project: (1) award to Jason Abel Construction in the
amount of $1,621,355; (2) approve an additional $175,000 to cover the cost of
administration and inspection fees; and $290,000 for project development costs; (3)
approve $245,000 to provide construction contingency funding; (4) authorize the City
Manager to approve additional increases in either the construction management or
construction contingency amounts up to a total of $100,000; and (5) find that the project is
categorically exempt from the California Environmental Quality Act per Section 15302(c)
– Replacement or Reconstruction.
4.11(b).Authorize the following actions relative to Request for Proposal (RFP) Schedule No. 5209
at the Redding Municipal Airport: (1) award three Rental Car Concession Agreements and
Permit for Commercial Activities to: (a) Avis Budget Car Rental, LLC DBA AVIS; (b)
Avis Budget Car Rental, LLC DBA BUDGET; and (c) SJ Denham, Inc. DBA HERTZ; (2)
approve the agreements for a five-year term effective December 1, 2021, through
November 30, 2026; and (3) authorize the Mayor to execute the agreements.
4.11(c).Accept an update on the City of Redding’s COVID-19 Local Economic Stimulus Package
projects.
4.11(d).Authorize the following actions relative to State of California Department of

Transportation funding: (1) accept grant funds awarded to the City of Redding for the
Systemic Left Turn Protection Project and the Systemic Intersection Safety Lighting
Project; and (2) adopt Resolution 2021-130, a resolution of the City Council of the City of
Redding, approving and adopting the 17th Amendment to City of Redding Budget
Resolution No. 2021-078 appropriating $1,921,510 for said projects.
4.11(e).Authorize and approve the following actions regarding acceptance of Active

Transportation Program (ATP) funds for the following: (1) accept ATP funds in the amount
of $2,665,000 for the Turtle Bay to Downtown Gap Completion Project; (2) accept ATP
funds in the amount of $7,822,000, and Highway Infrastructure Program funds in the
amount of $1,448,780, for the Victor Avenue and Cypress Avenue Active Transportation
Project; and (3) adopt Resolution 2021-131, a resolution of the City Council of the City of
Redding, approving and adopting the 18th Amendment to City of Redding Budget
Resolution No. 2021-078 appropriating $11,935,780 for the two projects.
4.11(f).Award Bid Schedule No. 5240 for the purchase of one Organics Refuse Collection Truck
to Dobbs Truck Group for a total delivered cost not to exceed $370,863.31, for the City of
Redding Solid Waste Utility.
4.11(g).Authorize staff to develop a Request for Proposal for the design of infrastructure
improvements for the Stillwater Business Park Phase 2 Project; and adopt Resolution 2021-
132, a resolution of the City Council of the City of Redding, approving and adopting the
19th Amendment to City of Redding Budget Resolution No. 2021-078 appropriating
$1,500,000 for said purpose.
11/16/2021
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4.14(a).Adopt Resolution 2021-133, a resolution of the City Council of the City of Redding,
authorizing the City of Redding to participate in the settlement of the nationwide opioid
litigation, delegate authority to the City Attorney to execute all documents necessary to
accomplish settlement on behalf of the City of Redding, and authorize the City Attorney to
notify the national settlement administrator of the City of Redding’s intent to receive a
direct distribution of settlement funds.
A MOTION WAS MADE by Council Member Schreder, seconded by Council Member

Mezzano, that the foregoing items on the Consent Calendar be accepted, acknowledged,
adopted, approved, and/or authorized as recommended.
The Vote:
AYES: Council Members - Dacquisto, Mezzano, Schreder, Winter, and Resner
NOES: Council Members - None
ABSTAIN: Council Members - None
ABSENT: Council Members - None
Resolution Nos. 2021-128 through 2021-133 are on file with the Office of the City Clerk.
PUBLIC HEARING(S)
6.1. Public Hearing to consider Resolution to add Electric Vehicle Charging and Parking Fees
to City of Redding's Schedule of Fees and Service Charges.
Electric Utility Finance Manager Joe Bowers provided a PowerPoint presentation and
summarized the Report to City Council (staff report), both incorporated herein by
reference.
The hour of 6:25 p.m. having arrived, Mayor Resner opened the Public Hearing.
The Affidavit of Publication – Notice of Public Hearing is on file in the Office of the City
Clerk.
Mayor Resner determined that no one present wished to address this matter and closed the
Public Hearing.
A MOTION WAS MADE by Council Member Winter, seconded by Council Member

Mezzano, to adopt Resolution 2021-134, a resolution of the City Council of the City of
Redding, amending the City of Redding’s Schedule of Fees and Service Charges by adding
the Direct Current (DC) Fast Charging – Public Fee, for City of Redding-owned DC Fast
Chargers (level three).
The Vote:
Resolution No. 2021-134 is on file in the Office of the City Clerk.
6.2. Public Hearing to consider Resolution to adopt the 2020 City of Redding Water Shortage
Contingency Plan.
Assistant Director of Public Works Ryan Bailey summarized the Report to City Council
(staff report), incorporated herein by reference.
Clerk.
Public Hearing.
11/16/2021
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Winter, to authorize and approve the following actions relative to the 2020 Water Shortage
Contingency Plan: (1) determine that adoption of the 2020 Water Shortage Contingency
Plan is exempt from the California Environmental Quality Act pursuant to the common
sense exemption (14 CCR 15061(b)(3)), as implementation of the Water Shortage
Response Actions would not impact environmental resources and would instead protect
critical water resources; (2) adopt Resolution 2021-135, a resolution of the City Council of
the City of Redding, adopting the City of Redding 2020 Water Shortage Contingency Plan,
pursuant to California Water Code section 10632; (3) direct staff to file the 2020 Water
Shortage Contingency Plan with the California Department of Water Resources and the
California State Library within thirty days of adoption; (4) direct staff to make the final
Water Shortage Contingency Plan available for public review within thirty days after filing
a copy with the California Department of Water Resources; and (5) direct staff to submit
the final 2020 Water Shortage Contingency Plan in electronic format to Shasta County
within thirty days of adoption.
The Vote:
6.3. Public Hearing to consider Resolution to amend the City of Redding Urban Water
Management Plan.
Assistant Director of Public Works Bailey summarized the Report to City Council (staff
report), incorporated herein by reference.
Clerk.
Public Hearing.
A MOTION WAS MADE by Council Member Mezzano, seconded by Council Member

Schreder, to authorize and approve the following actions relative to the 2020 Urban Water
Management Plan: (1) determine that adoption of the 2020 Urban Water Management Plan
Update is exempt from the California Environmental Quality Act (CEQA) pursuant to the
common sense exemption (14 CCR 15061(b)(3)), as the mandated plan update would not
result in physical alteration of the environment and implementation of any future action
would require independent evaluation under CEQA; (2) adopt Resolution 2021-136, a
resolution of the City Council of the City of Redding, to amend the 2020 Urban Water
Management Plan as required by the State of California Department of Water Resources
pursuant to Assembly Bill 797, the “Urban Water Management Planning Act,” amending
Division 6, Part 2.6, of the California Water Code; (3) pursuant to Water Code section
10644, direct staff to file the 2020 Urban Water Management Plan Update with the
California Department of Water Resources and the California State Library within thirty
days of adoption; (4) pursuant to Water Code section 10645, direct staff to make the 2020
Urban Water Management Plan Update available for public review within thirty days after
filing a copy with the California Department of Water Resources; and (5) pursuant to Water
Code section 10644, direct staff to submit the final 2020 Urban Water Management Plan
Update in electronic format to Shasta County within thirty days of adoption.
The Vote:
11/16/2021
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463
REGULAR CALENDAR: REPORTS & COMMUNICATIONS OF DEPARTMENTS,

BOARDS, COMMISSIONS AND COMMITTEES
9.3(a). Request for Proposals for a new Enterprise Resource Planning System (ERP) for the City
of Redding as recommended by the Consultant, BerryDunn, McNeil & Parker LLC
(BerryDunn).
Chief Information Officer Anthony Van Boekel, David Ledbetter, Jr., Project Manager for
BerryDunn, and Finance Officer Greg Robinett provided a PowerPoint presentation and
reference.
A discussion amongst the council members ensued.
A MOTION WAS MADE by Council Member Winter, seconded by Council Member

Mezzano, to authorize the following actions pursuant to the recommendation of
Professional Services Consultant BerryDunn: (1) approve issuance of a Request for
Proposals for a new ERP system to include critical functions that will focus around core
business functions related to financial management, procurement, document management,
human resources, time, attendance, and payroll; and (2) adopt Resolution 2021-137, a
resolution of the City Council of the City of Redding, approving and adopting 20th
Amendment to City of Redding Budget Resolution No. 2021-078 appropriating $4,100,000
to fund an ERP system.
The Vote:
9.5(c). Redding Electric Utility's Quarterly Financial Report and Industry Activities Update.
Electric Utility Finance Manager Bowers provided a PowerPoint presentation and

reference.

Dacquisto, to accept Redding Electric Utility’s Fiscal Year 2021-22 First Quarter Financial
Report and Industry Activities Update. The Vote: Unanimous Ayes
9.6(a). This Item, regarding amendment(s) to lease (C-5682) with Advance Redding for the
Redding Civic Auditorium, was removed from the agenda at the request of the Community
Services Director.
9.6(c). Oral report presenting options for planning City of Redding's South City Park
enhancements.
Community Services Director Kim Niemer and Les Melburg, Principal Architect for
Nichols, Melburg & Rossetto, provided a PowerPoint presentation and summarized the
Report to City Council (staff report), both incorporated herein by reference.
A discussion amongst the council members ensued.
Ericka Jones, President of the Library Foundation, Daniel Miller, Joe Bull, and Marcus
Partin were supportive of the development of South City Park.
Clayton emphasized the importance of safety in the area of South City Park.
11/16/2021
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BY CONSENSUS, the Council accepted the oral report and directed staff and the
Community Services Advisory Commission (CSAC) to continue to engage the community
in dialog regarding options to enhance South City Park through workshops, surveys, etc.
and to collaborate with the Redding Colt 45s organization.
9.10(a).City of Redding General Fund Quarterly Financial Report for the quarter ended September
2021.
Finance Officer Robinett provided a PowerPoint presentation and summarized the Report
to City Council (staff report), both incorporated herein by reference.
Dacquisto, to accept the General Fund Quarterly Financial Report for the quarter ended
September 30, 2021. The Vote: Unanimous Ayes
9.15(a).Adoption of uncodified Ordinance No. 2645 amending the City of Redding's contract (C-
99) with the California Public Employees' Retirement System to allow Unrepresented
Public Safety Management employees to share additional costs of the retirement benefit.
Assistant City Manager DeMaagd summarized the Report to City Council (staff report),
incorporated herein by reference.

Mezzano, to adopt Ordinance No. 2645, an uncodified ordinance of the City Council
authorizing an amendment to the contract (C-99) between the City Council of the City of
Redding and the Board of Administration of the California Public Employees' Retirement
System as allowed in Section 20516 of the Public Employees’ Retirement Law (Employees
Sharing Additional Cost) for Unrepresented Public Safety Management employees.
The Vote:
Ordinance No. 2645 is on file with the Office of the City Clerk.
SUGGESTIONS FROM COUNCIL MEMBERS RELATIVE TO POTENTIAL TOPICS FOR

FUTURE CITY COUNCIL MEETINGS
At Council Member Mezzano’s suggestion, a consensus of the Council directed staff to request a
status update from the Chamber of Commerce on the tourism contract for presentation at a future
Council meeting.
ADJOURNMENT
There being no further business, at the hour of 8:09 p.m. Mayor Resner declared the meeting
adjourned.
APPROVED:
_______________________________
Erin D. Resner, Mayor
ATTEST:
_______________________________
11/16/2021
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468
Unofficial Minutes
Redding City Council, Special Meeting
Civic Center Council Chambers
777 Cypress Avenue
Redding, CA 96001
December 7, 2021, 5:15 PM
Attachment: Unofficial Minutes - December 07, 2021 - Special Meeting - Closed Session (available online) (4(a)--Approve City Council Minutes)
from the California Department of Public Health regarding indoor meetings.
The meeting was called to order by Mayor Erin Resner with the following Council Members
present: Michael Dacquisto, Mark Mezzano, Kristen Schreder, and Julie Winter.
Also present were: City Manager Barry Tippin, Assistant City Manager Sheri DeMaagd, City
Attorney Barry DeWalt, and Executive Assistant Luisa Klapperich called the roll prior to
leaving the Closed Session meeting.
PUBLIC COMMENT
Mayor Resner determined that no one present wished to address the items agendized for Closed
Session.
CLOSED SESSION
At the hour of 5:17 p.m., Mayor Resner opened the Special Meeting and announced that the
Council would adjourn to Closed Session.
3A. Closed Session pursuant to California Government Code Section 54957.6:

CONFERENCE WITH LABOR NEGOTIATOR
Designated Agency Representative: Assistant City Manager/Personnel Director
DeMaagd
Employee Organization: International Brotherhood of Electrical Workers AFL-CIO –
Electric Employees
Pursuant to Government Code section 54957.1(a), the City Council took no reportable
action on this item.
ADJOURNMENT
There being no further business, Mayor Resner declared the meeting adjourned at the hour of
5:42 p.m.
APPROVED:
_______________________________
Erin D. Resner, Mayor
ATTEST:
_______________________________
12/07/2021
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Allyn Feci Clark, Director of
ITEM NO. 4(b) Finance/City Treasurer
***APPROVED BY***
aclark@cityofredding.org btippin@cityofredding.org
SUBJECT: 4(b)--City of Redding Accounts Payable and Payroll Registers.
Recommendation
Accept City of Redding Accounts Payable Register Nos. 11 and 12; and Payroll Register Nos. 12
and 13.
Fiscal Impact
There is no fiscal impact to accepting the registers.
Alternative Action
The City Council could choose to not accept the registers and provide direction to staff.
Background/Analysis
Attached are the Accounts Payable and Payroll Registers as follows:
Accounts Payable:
(1) Register Number 11 for the period December 1, 2021 – December 10, 2021 in the
amount of $4,825,084.27 and Register Number 12 for the period December 11, 2021 –
December 30, 2021 in the amount of $12,822,068.84.
Payroll:
(1) Register Number 12 for the period November 28, 2021 – December 11, 2021, in the
amount of $4,649,106.37 and Register Number 13 for the period December 12, 2021 –
December 25, 2021 in the amount of $3,657,496.20.
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Report to Redding City Council January 10, 2022
Re: 4(b)--Accounts Payable and Payroll Registers Page 2
Council Priority/City Manager Goals

• This agenda item is a routine operational item.
Attachments
Accounts Payable Register No. 11 & No. 12 and Payroll Register No. 12 & No. 13 (available
online)
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Attachment: Accounts Payable Register No. 11 & No. 12 and Payroll Register No. 12 & No. 13 (available online) (4(b)--Accounts Payable and
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Abby Schanuth, Deputy City
ITEM NO. 4(c) Treasurer
***APPROVED BY***
aschanuth@cityofredding.org btippin@cityofredding.org
SUBJECT: 4(c)--City of Redding Treasurer's Report for November 2021.
Recommendation
Accept the City of Redding Treasurer’s Report for the month of November 2021.
Fiscal Impact
There is no fiscal impact to accepting the report.
Alternative Action
The City Council could choose to not accept the report and provide direction to staff.
Background/Analysis
Attached is the Treasurer’s Report for the month ended November 30, 2021, the November 2021
Portfolio Management Report, and a summary of the City of Redding’s (City) portfolio. For
comparative purposes, prior month information is also reported.
The City’s portfolio meets the requirements of Investment Policy No. 408. Market values for
securities are obtained from US Bank Institutional Trust and Custody Department. The
Treasurer’s accountability total may be measured against the Finance Department ACR 133 cash
reconciliation report for November 2021.
The effective monthly rate of return for City Treasurer-managed funds during November 2021
was 0.58 percent, a loss of three basis points from October 2021. The Fiscal Year 2021-22 rate of
return was 0.62 percent, a loss of three basis points from October’s year-to-date rate of return. A
basis point equals one one-hundredth of one percent, or 0.01 percent.
Packet Pg. 77
Re: 4(c)--Treasurer's Report - November 2021 Page 2
Investment activity in the portfolio during November included the purchases of two Federal
Agency Coupons for a total of $5,000,000. There were no maturities, or calls. Adjustments in the
Local Agency Investment Fund (LAIF) and the money market accounts were made to
accommodate cash flow.
Treasurer’s Accountability changed from $284,363,018 to $281,933,188 which constitutes a

decrease of $2,429,830. In addition to the investment purchases, the City had notable
expenditures of $1,690,371 to Siemens Energy for the 3rd quarter variable and $762,647 of
capital outlay for the improvements to the Aquatic Center.
The City Treasurer respectfully recommends the City Council accept the attached Treasurer’s
Report for November 2021 noting a Total Treasurer’s Accountability of $281,933,188 and an
organizational total of $303,144,632 which includes assets held by the City of Redding as
Successor Agency to the Redding Redevelopment Agency, as well as Entity and Trustee
accounts.
• This is a routine operational item.
Attachments
Treasurer's Report November 2021 (available online)
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Attachment: Treasurer's Report November 2021 (available online) (4(c)--Treasurer's Report - November 2021)
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CITY OF REDDING
ITEM NO. 4(d) Finance/City Treasurer
***APPROVED BY***
SUBJECT: 4(d)--ACR133 Report and Cash Reconciliation for the Month of November 2021.
Recommendation
Accept the Proof of Cash reconciliation and ACR133 report for the month of November 2021.
Fiscal Impact
Alternative Action
The City Council could choose to not accept the Proof of Cash reconciliation and ACR133 report
and provide alternate direction to staff.
Background/Analysis
The City Council has requested a monthly report on pooled cash. The ACR133 report
summarizes, by fund, the month-to-date pooled cash balances and transactions. The Proof of
Cash reconciles the ACR133 report to the Treasurer’s monthly report.
• This is a routine operational item.
Attachments
ACR133, Current Cash Balance

Proof of Cash
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ACR133 CITY OF REDDING KINGSSYS 12:04:10 12/07/2021
GENERAL ACCOUNTING DATED 12/07/2021
Attachment: ACR133, Current Cash Balance (4(d)--ACR133 Report and Cash Reconciliation - November
CURRENT CASH BALANCE - CITY COUNCIL REPORT PAGE 1
ENDING
BALANCE
11/30/2021
111 GENERAL FUND 10,972,457.60

120 ASSET SEIZURE FUND 51,163.76
121 ENT ANDERSON GROUNDWATER 177,346.42-
122 PARKING FUND 727,487.12
123 GENERAL SPECIAL REVENUE 126,013.59
124 IPSS SPECIAL REVENUE 1,810,971.08
125 ROLLING STOCK REPLACEMNT 11,314,538.91
126 SPECL GAS TAX ST IMPROVE 6,521,585.18
127 LOCAL TRANSPORTATION 4,335,686.95
128 DEVELOPMENT FUND 4,557,912.72
129 LIBRARY 138,600.25
130 BRANCH LIBRARIES 43,772.40
134 MUNICIPAL AIRPORT FUND 2,026,887.46-
140 TOURISM/CONVENTION FUND 131,851.59-
142 ELECTRIC UTILITY FUND 72,756,541.01
143 WATER UTILITY FUND 55,377,061.76
145 WASTEWATER UTILITY FUND 42,172,223.01
147 STORM DRAIN UTILITY FUND 5,104,760.11
148 WEST CENTRAL LANDFILL 11,717,711.61
149 SOLID WASTE COLLECTION 13,749,126.49
150 MEDIA, COMMS & PR 40,074.87
151 INFORMATION TECHNOLOGY 1,718,834.79
153 FLEET MAINTENANCE 49,224.80
154 BUILDING MAINT & CONSTR 869,301.07
158 RECORDS MANAGEMENT 158,279.73
160 EMPLOYER SERVICES 182,754.85
162 RMU ADMINISTRATION 1,364,444.01
165 GEOGRAPHIC INFO SERVICES 554,962.07
166 COMMUNICATIONS 320,675.92
168 REPROGRAPHICS 133,200.12
169 VOLUNTEER SERVICES 15,795.46
171 SPECIAL DEPOSITS FUND 19,028,120.47
172 RISK MANAGEMENT 9,420,098.59
173 EMPLOYEE BENEFITS P/R 1,780,516.11
174 EMPLOYEE BENEFIT GRP INS 564,480.74
175 GASB 45 TRUST FUND 39,108.46
178 CAPITAL PROJECTS FUND 1,357,908.29
191 CD BLOCK GRANT FUND 1,436,951.15
193 HOUSING AUTHORITY 95,746.57-
194 REDDING REDEVELOPMENT 81,336.16
200 REDDING AREA BUS AUTHOR. 128,932.38-
230 LOW/MOD INC HOUS ASSET 944,189.10
300 SPECIAL ASSESSMENT DIST. 311,549.14
400 LANDSCAPE DISTRICTS 48,540.00
FINAL TOTAL 279,337,195.03
ACR133 12:04:10 12/07/2021
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CITY OF REDDING
PROOF OF CASH
RECONCILIATION BETWEEN TREASURER'S REPORT AND ACR 133
As of November 2021
Attachment: Proof of Cash (4(d)--ACR133 Report and Cash Reconciliation - November 2021)
ACR133 TREASURER
END OF MONTH BALANCE 279,337,195.03 281,933,187.54
LESS OUTSIDE MANAGED FUNDS (238.72)
ACR133 Report
CASH ACCOUNTS NOT ON ACR133

LIBRARY MERCHANT DEPOSIT 100.00
BAD CHECKS -
PAYROLL TIMING DIFFERENCE 3,260,744.92
BANK CHARGES (90,718.23)
WIRE TRANSFER TIMING DIFFERENCE
OTHER ADJUSTMENTS (993,476.67)
BANK DR/CR (419,303.77)
TOTALS 281,513,745.05 281,513,745.05
Sheet "D" November 2021
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CITY OF REDDING

ITEM NO. 4.1(a)
***APPROVED BY***
btippin@cityofredding.org
SUBJECT: 4.1(a)--Confirmation of Continued Local Emergency.
Recommendation
Accept report and make a determination by a four-fifths (4/5ths) affirmative vote that conditions
of local emergency continue to exist within the City of Redding, under Public Contract Code
section 22050(c)(1) related to the Coronavirus (COVID-19).
Fiscal Impact
There is no fiscal impact related to this action.
Alternative Action
The City Council could choose to not confirm that conditions of local emergency continue to
exist. Under Public Contract Code section 22050(c)(1) the local emergency can only be
terminated by a vote of four-fifths of the City Council. To that end, the City Council’s prior
determination of a local emergency will remain unless an affirmative vote of the City Council is
made to terminate the local emergency.
Background/Analysis
Coronavirus disease (COVID-19) is a wide spread global virus. The first case of COVID-19 in
the United States was reported on January 21, 2020. As the number of cases continues to grow
rapidly across the country, Federal and State response to the virus has been evolving. The City
Council approved a Declaration of a Local Emergency on March 17, 2020, which allows the City
of Redding (City) to be better prepared to respond in any manner necessary should the virus
continue to spread. The declaration allows the swift purchase of needed goods and services, the
ability to respond to any public works needs, and provides for potential receipt of emergency aid
from state, and possibly federal, authorities. On March 17, 2020, there was one confirmed case
of Coronavirus in Shasta County.
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Re: 4.1(a)--Confirmation of Continued Local Emergency Page 2
On March 19, 2020, the California State Public Health Officer and California State Governor
Gavin Newsom issued a public health order for Californians to stay at home as a means to limit
the spread of the virus statewide. In response, the City closed City Hall to the general public on
March 20, 2020, and re-opened on August 31, 2020. Due to a surge in positive cases, it was
necessary, once again, to close City Hall to the general public effective October 12, 2020. City
facilities remained closed until March 1, 2021, when positive cases declined in Shasta County
and the county moved back to the “red” tier.
As COVID-19 case rates continued to decline state-wide, Governor Newsom, on June 11, 2021,
rescinded Executive Order N-33-20 (Stay-at-Home Order). As of this writing, City Hall is fully
open to the general public and also continues to offer on-line and telephone services for those
preferring not to conduct business face-to-face. As of December 15, 2021, the State of California
is once again requiring the wearing face coverings in indoor spaces including City Hall and other
City facilities. City management continues to monitor COVID-19 safety protocols issued by the
California Public Health Officer and California Division of Occupational Safety and Health (Cal-
OSHA) for updates and newly required safety measures.
Pursuant to Government Code section 3630(c) and Public Contract Code 20168 and 22050
(c)(1), the City Council must review the need for continuing the local emergency every regularly
scheduled meeting of the City Council until the City Council terminates the local emergency. No
public work which would otherwise be subject to competitive bidding has been accomplished to
date. The City Manager, and other staff as deemed necessary, may provide an oral report to the
City Council which will detail what has been learned to date about the impacts of Coronavirus in
our community and what may be necessary to mitigate conditions which pose a threat to public
health, safety, and welfare.
• Public Safety – “Work to improve all aspects of public safety to help people feel secure
and safe where they live, work, and play in the City of Redding.”
• Communication and Transparency – “Improve the quality of communication with the

public and City employees to enhance knowledge and increase transparency to improve
public trust.”
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CITY OF REDDING

ITEM NO. 4.1(b)
***APPROVED BY***
SUBJECT: 4.1(b)--Authorize Submission of Grant Application to California Department of
Transportation (Caltrans) Clean California Local Grant Program (CCLGP)
Recommendation
Authorize submission of a grant application through the California Department of Transportation

Clean California Local Grant Program for $5,000,000 to support the litter abatement,
beautification, safety, and public education efforts of the City of Redding on local streets, roads,
pathways, trails, and parks in the Calaboose Creek area of Downtown Redding; and approve
sponsorship of The McConnell Foundation grant application for the downtown plaza project to
complete construction of a public park pending review of the application by the City Manager.
Fiscal Impact
If the City of Redding (City) is successful in obtaining grant funds, it may receive up to
$5,000,000 with a required local match that ranges from 0 to 50 percent depending on the
calculated severity of disadvantage (SOD) surrounding the project. Caltrans will provide a
specific figure for the required match after reviewing applications based on the SOD. Using the
grant program’s provided metrics, the proposed project qualifies as a disadvantaged community
and the SOD should place potential match requirements at zero.
There is no direct fiscal impact for approving sponsorship of The McConnell Foundation’s grant
application to the California Department of Transportation Clean California Local Grant
Program (Caltrans CCLGP). The McConnell Foundation would be responsible for any match
requirement.
Alternative Action
The City Council (Council) could decline to authorize the application to the California
Department of Transportation Clean California Local Grant Program (Caltrans CCLGP). The
City would miss the opportunity to receive up to $5,000,000 with an estimate of no matching
funds required. Further, without City sponsorship, The McConnell Foundation would not be able
to apply directly to this program for funding.
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Re: 4.1(b)--Authorize Submission of a Grant Application Page 2
Background/Analysis
The Caltrans CCLGP is a competitive program created to beautify and clean up local streets and
roads, tribal lands, parks, pathways, transit centers, and other public spaces. The program is
funded by an allocation of $296 million in Fiscal Year 2021-22 from the State General Fund and
offers awards to eligible applicants up to a maximum of $5 million. The program goals are:
reduce waste and debris in public rights-of-way, pathways, parks, transit centers, and other
public spaces; enhance, rehabilitate, restore, or install measures to beautify and improve public
spaces and mitigate the urban heat island effect; enhance public health, cultural connections, and
community placemaking by improving public spaces for walking and recreation; and advance
equity for underserved communities.
The City would request up to $5 million to implement a CCLGP project along the section of
Calaboose Creek from Shasta Street to Market Street. This area is a priority for litter abatement
and waste reduction in addition to being within walking distance from intended active
transportation corridors through Downtown Redding, Carnegie Park, and transit centers
including the Amtrak Station and RABA Downtown Transfer. The requested funding will
address litter abatement and waste removal, and include an educational component and physical
infrastructure to beautify and encourage cleanliness and public safety in downtown while
preserving and improving the natural elements of Calaboose Creek along the roadside.
If the City is awarded the grant funds, staff would present the award and match proposal, if any
local match is required, to the City Council at a later date.
The McConnell Foundation (Foundation) plans to submit an application under this same grant
program for gap funding for the downtown plaza project. The Foundation cannot apply directly
to this program for funding and seeks the City’s sponsorship to secure the funds necessary to
perform capital improvements at the downtown plaza. Upon completion, the downtown plaza
project will be a public park, and as such, it is an eligible project under this program. The
specific amount of the grant request and the maintenance details are still in review. Staff from
the City Manager and Community Services Departments are working with The Foundation staff
to complete the project scope and additional grant application.
• Government of the 21st Century – “Be relevant and proactive to the opportunities and
challenges of today’s residents and workforce. Anticipate the future to make better
decisions today.”
• Economic Development – “Facilitate and become a catalyst for economic development
in Redding to create jobs, retain current businesses and attract new ones, and encourage
investment in the community.”
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CITY OF REDDING

ITEM NO. 4.1(c)
***APPROVED BY***
SUBJECT: 4.1(c)--Authorize Submission of a Grant Application to California Department of
Resources Recycling and Recovery (CalRecycle) Senate Bill 1383 Local Assistance Grant
Program
Recommendation
Adopt Resolution authorizing the submission of applications for all California Department of
Resources Recycling and Recovery (CalRecycle) grants for which the City of Redding is eligible
through January 18, 2027, including the CalRecycle Senate Bill 1383 Local Assistance Grant
Program for an allocated amount of $121,312 to support capacity planning, edible food recovery,
and organic waste and edible food recovery education and outreach; and authorize the City
Manager, or designee, to execute all grant documents necessary to apply for and secure the grant
funds and implement the approved grant project(s).
Fiscal Impact
There is no fiscal impact in approving the resolution. If the City of Redding (City) submits a
successful application, it would receive a $121,312 allocation from CalRecycle with no required
matching funds. This resolution also allows the submission of subsequent grant applications to
receive additional funds until January 18, 2027.
Alternative Action
The City Council could decline to authorize any applications for grants to CalRecycle which
would result in the City not receiving the $121,312 allocation for Senate Bill 1383 (SB 1383)
available now, or any additional allocations available in the future. Further, a unique City
Council resolution would be required for each CalRecycle grant opportunity going forward.
Background/Analysis
Each year, CalRecycle presents several opportunities to apply for grants. CalRecycle has
developed a process for jurisdictions to streamline the submittals of grant applications whereby
the governing body of the jurisdiction may pass a multi-year grant application resolution. The
Packet Pg. 107

Re: 4.1(c)--Authorize Submission of a Grant Application Page 2
City previously adopted a multi-year resolution, No. 2016-107, on December 14, 2016.
City Manager Policy 97-1 requires all grant applications over $70,000 be approved by the City
Council. In the future, the City Council action would be required for large grant applications,
but a new resolution would not be needed for five years, through January 18, 2027. Smaller
grants could be submitted with administrative approval.
The Public Works Department plans to submit an application for funding through the CalRecycle
SB 1383 Local Assistance Grant Program. This is a non-competitive grant program that will
provide one-time funding to local jurisdictions to assist with the implementation of regulation
requirements associated with SB 1383.
SB 1383 set methane emissions reduction targets for the State of California in an effort to reduce
emissions of short-lived climate pollutants (SLCP). The targets include:
• Reduce organic waste disposal 50 percent by 2020 and 75 percent by 2025.

• By 2025, rescue 20 percent of edible food, that would otherwise be landfilled, to be used
to feed Californians in need.
CalRecycle prepared estimated allocations for each jurisdiction eligible to apply to the SB 1383
Local Assistance Grant Program based on population. The City of Redding has an estimated
allocation of $121,312. Applicants who submit in the first round of funding may be eligible for
additional funding later in the year from the allocations of jurisdictions that do not apply.
The City is requesting funding to support capacity planning, edible food recovery, and education
and outreach. The grant term runs from April 1, 2022, until April 2, 2024, during which time the
City must make all grant-eligible program expenditures or incur eligible costs. The City intends
to focus funding from the grant program on capacity planning while reserving portions of the
allocation for edible food recovery partnerships in the community and education and outreach
material related to the implementation of statewide organic waste and edible food recovery
regulations.
• Budget and Financial Management – “Achieve balanced and stable 10-year Financial
Plans for all funds.”
decisions today.”
Attachments
Resolution
Packet Pg. 108

RESOLUTION NO. 2022-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

AUTHORIZING SUBMITTAL OF APPLICATION(S) FOR ALL
CALRECYCLE GRANTS FOR WHICH THE CITY OF REDDING IS
ELIGIBLE
WHEREAS, Public Resources Code sections 48000 et seq. authorize the Department of
Resources Recycling and Recovery (CalRecycle) to administer various grant programs (grants) in
furtherance of the State of California’s (State) efforts to reduce, recycle and reuse solid waste
generated in the State thereby preserving landfill capacity and protecting public health and safety,
and the environment; and
Attachment: Resolution (4.1(c)--Authorize Submission of a Grant Application)

WHEREAS, in furtherance of this authority CalRecycle is required to establish procedures
governing the application, awarding, and management of the grants; and
WHEREAS, CalRecycle grant application procedures require, among other things, an

applicant’s governing body to declare by resolution certain authorizations related to the
administration of CalRecycle grants;
NOW, THEREFORE, the City Council RESOLVES as follows:
1. To authorize the submittal of application to CalRecycle for all grants for which the City of
Redding is eligible; and
2. To authorize the City Manager, or designee, to execute in the name of the City of Redding
all grant documents, including but not limited to, applications, agreements, amendments
and requests for payment, necessary to secure grant funds and implement the approved
grant project; and
3. To adopt these authorizations as effective for 5 years from the date of adoption of this
resolution, until January 18, 2027.
I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting
of the City Council of the City of Redding on the 18th day of January, 2022, and was duly adopted
at said meeting by the following vote:
AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAIN: COUNCIL MEMBERS:
_______________________________
KRISTEN SCHREDER, Mayor
ATTEST: APPROVED AS TO FORM:
____________________________ ________________________________
PAMELA MIZE, City Clerk BARRY E. DeWALT, City Attorney
Packet Pg. 109

CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Janelle Galbraith, Economic

ITEM NO. 4.1(d) Development, Innovation &
Equity Manager
***APPROVED BY***
jgalbraith@cityofredding.org btippin@cityofredding.org
SUBJECT: 4.1(d)--Purchase and Sale Agreement with Crosland Barnes Group
Recommendation
Approve the Real Estate Purchase and Sale Agreement (PSA) with Crosland Barnes Group, for
3.7 acres of City of Redding-owned property located at 5300 Venture Parkway, Stillwater
Business Park Parcel 6A (Assessor’s Parcel Number 054-220-028), for fair market value;
authorize the Mayor to sign the PSA and other documents needed to complete the sale and
transfer of the property; and find the sale of the City-owned property is categorically exempt
from review under the California Environmental Quality Act Guidelines Section 15312 (Surplus
Government Property Sales).
Fiscal Impact
There will be some costs associated with the transfer of the property including an updated
appraisal (to be reimbursed at closing) and escrow fees. The net proceeds will be approximately
$233,699, depending upon appraisal and closing costs, to the General Fund.
Alternative Action
The City Council (Council) could alter the terms of the Purchase and Sale Agreement or choose
not to sell the property at this time.
Background/Analysis
Crosland Barnes Group, has submitted an offer to purchase a portion of City of Redding owned
property located at 5300 Venture Parkway (Assessor’s Parcel Number 054-220-028), also known as
Stillwater Business Park Parcel 6 and depicted in the attached location map. Crosland Barnes Group
is a real estate developer with a national portfolio of retail, commercial, and industrial properties.
The intended use of this portion of Parcel 6, referred to as Parcel 6A, is an industrial distribution
facility for a local commercial client interested in expanding its business and moving into a larger
facility.
Packet Pg. 110

Re: 4.1(d)--Purchase & Sale Agreement; Crosland Barnes Group; Stillwater Parcel 6 Page 2
The listed property is a part of the Stillwater Business Park planned development. The value of the
parcel in 2018 was $1.45 per square foot. Parcel 6A is 3.7 acres and, based on the 2018 value of the
entire parcel, has an estimated value of $233,699. An updated appraisal is a required condition of the
sale, and the ultimate sales price will be set by the value presented within the appraisal. The proposed
agreement is to purchase the property at fair market value and suggests a due diligence period of 180
days.
The sale of the City-owned property presents no significant impact on the environment and is
therefore categorically exempt from review under the California Environmental Quality Act
Guidelines Section 15312 (Surplus Government Property Sales).
Pursuant to State of California legislation, the parcels must be designated surplus by adhering to
specific surplus property procedures. The City is complying with Government Code Section 54220
and working with the California Department of Housing and Community Development to ensure the
law is adhered to with the sale of all surplus properties. Staff requests approval of the negotiated
purchase agreement for the sale of Stillwater Business Park Parcel 6A, and authorization to execute
the agreement, open escrow, and execute any necessary documentation through the close of escrow to
sell the aforementioned property.
• Economic Development – “Facilitate and become a catalyst for economic development in

Redding to create jobs, retain current businesses and attract new ones, and encourage
Attachments
Purchase and Sale Agreement

Location Map Parcel 6
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Attachment: Purchase and Sale Agreement (4.1(d)--Purchase & Sale Agreement; Crosland Barnes Group; Stillwater Parcel 6)
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Barry Tippin, City

ITEM NO. 4.1(f) Manager/Development
Services Director
***APPROVED BY***
SUBJECT: 4.1(f)--Resolution declaring Redding Municipal Airport property surplus
Recommendation

(1) Declaring hangar and ground space property located at Redding Municipal Airport, and
described in Exhibit A, as exempt surplus property;
(2) Authorizing the City Manager, or designee, to: (1) adhere to reporting and approval
guidelines pursuant to the State of California Housing and Community Development
Surplus Land Act Guidelines Section 400(e) with regard to negotiating and executing
leases with current and future tenants for hangar and/or ground space for aviation related
uses; (2) to negotiate the terms of the lease(s) of said property; and (3) execute any
documents necessary to execute lease(s) with current and future tenants;
(3) Finding the sale and/or lease of the Property by the City is categorically exempt from the
requirements of the California Environmental Quality Act (CEQA) pursuant to Section
15312 of the CEQA Guidelines (Surplus Government Property Sales); and
(4) Finding the sale and/or lease of the Property by the City is exempt from the requirements
of CEQA pursuant to Section 15061 (Common Sense Exemption) because the Property
has no environmental attributes and, as a result, it can be seen with certainty that there is
no possibility that the sale or lease of the Property and development of the same for
aviation supportive uses will have a significant effect on the environment.
Fiscal Impact
There is no fiscal impact to declaring the listed properties exempt surplus. There may be
financial benefit to the Airports Division in the event the properties are sold or leased.
Alternative Action
The City Council could choose to not adopt the resolution and therefore not declare these
properties as exempt surplus. In this case, the properties would not be able to be marketed, sold,
or leased; and community members who desire to lease hangar space for aircraft and aviation
related equipment storage would not be able to do so.
Packet Pg. 129

Re: 4.1(f)--Resolution declaring Redding Municipal Airport property surplus Page 2
Background/Analysis
On January 1, 2020, legislation known as the Surplus Property Act (Assembly Bill 1486) was
enacted by the State of California redirecting the process by which cities dispose of public land.
Prior to disposal, land must be declared “Surplus” or “Exempt Surplus.” The intention of the act
is to ensure property is offered as available to build affordable housing prior to marketing the
properties for sale to the private sector. Developers may request to be notified of available
surplus property via the California Department of Housing and Community Development (HCD)
website. Each year, the City is also required to provide an updated list of its surplus properties to
HCD; and approval is required from HCD prior to concluding any disposition of property.
Government Code section 54221(f)(1)(G) provides that surplus land that is subject to valid legal
restrictions that are not imposed by the local agency and that would make housing prohibited,
unless there is a feasible method to satisfactorily mitigate or avoid the prohibition on the site, can
be classified as exempt surplus property.
The Redding Municipal Airport (Airport) has ground space and hangar areas that can be used for
municipal use, but can also be leased to community members and other governmental agencies
for aviation related uses. As the Airport is the recipient of federal grant money, the mentioned
properties are restricted by covenant and federal grant requirements to be used for aviation
related purposes only, thereby eliminating its ability to be used for housing. As such, the
property can be declared Exempt Surplus.
The attached resolution declares the hangars and ground space at Redding Municipal Airport as
Exempt Surplus and authorizes the City Manager, or designee, to negotiate the terms of leases on
this property with current and future tenants for aviation related uses. The sale and/or lease of
these properties are exempt from the requirements of the California Environmental Quality Act
(CEQA) pursuant to Section 15312 (Surplus Government Sales) and Section 15061 (Common
Sense Exemption) of the CEQA Guidelines, because the aforementioned property has no
environmental attributes and, as a result, it can be seen with certainty that there is no possibility
that the sale or lease of the property, and development of the same for aviation supportive uses,
will have a significant effect on the environment. Upon adoption of the resolution, the City
Manager will comply with all HCD requirements with regard to negotiating and reporting the
lease agreements with any tenants.
• This item is a routine operational item.
Attachments
Resolution
Exhibit A (available online)
Exhibit B (available online)
Packet Pg. 130

RESOLUTION NO. 2021- ____
DECLARING HANGAR AND GROUND SPACE PROPERTY LOCATED
AT REDDING MUNICIPAL AIRPORT AS EXEMPT SURPLUS
PROPERTY AND AUTHORIZING THE CITY MANAGER, OR
DESIGNEE, TO NEGOTIATE THE TERMS OF THE LEASE(S) OF SAID
Attachment: Resolution (4.1(f)--Resolution declaring Redding Municipal Airport property surplus)

PROPERTY AND EXECUTE ANY OTHER DOCUMENTS NECESSARY
TO EXECUTE LEASE(S) WITH CURRENT AND FUTURE TENANTS
WHEREAS, the City of Redding owns property located at the Redding Municipal Airport,
described in Exhibit A, attached and incorporated herein; and
WHEREAS, the City of Redding has determined that there is a need to utilize the property
described in Exhibit A (hereafter, the “Property”) for non-public purposes, such as private aircraft
and equipment storage and aviation education; and
WHEREAS, the Surplus Property Act (California Government Code section 54220 et
seq.) provides guidelines for localities to follow regarding the sale and lease of City-owned
property; and
WHEREAS, Government Code section 54221(b) requires that a local agency shall, at a
regular public meeting, declare land as either “surplus land” or “exempt surplus land” before it
may take any action to dispose of the land; and
WHEREAS, Government Code section 54221(f)(1)(G) provides that surplus land that is
subject to valid legal restrictions that are not imposed by the local agency and that would make
housing prohibited, unless there is a feasible method to satisfactorily mitigate or avoid the
prohibition on the site, can be classified as exempt surplus property; and
WHEREAS, the Property is subject to valid legal restrictions imposed by federal law that
would prohibit the residential use of the Property; and
WHEREAS, per the Federal Register Volume 81, No. 115, Rules and Regulations: Policy
on the Non-Aeronautical Use of Airport Hangars airport operators that have accepted federal
grants may use airport property only for aviation-related purposes; and
WHEREAS, when an airport operator accepts Airport Improvement Program grants or
other FAA-administered financial assistance, each such airport operator must agree to comply with
federal grant assurances; and
WHEREAS, Grant Assurance 19, Operation and Maintenance, prohibits an airport
sponsor from causing or permitting any activity that would interfere with use of airport property
for airport purposes; and
WHEREAS, the Property is subject to all FAA grant assurances, and, as a consequence,
the Property the use of the Property is restricted to aviation uses only; and
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WHEREAS, residential use of the Property would violate the aforementioned grant
assurance because such use is not for aviation purposes; and
WHEREAS, the United States of America conveyed the Property to the City of Redding
by Instrument of Transfer dated October 7, 1947, attached and incorporated herein as Exhibit B,
and that said Instrument of Transfer provides that the Property shall be used solely for “public
airport purposes;” and

WHEREAS, due to operation of federal law and the aforementioned deed restriction, the
Property therefore qualifies as “exempt surplus” land within the meaning of Government Code
section 54221(f)(1)(G);
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF REDDING DOES
HEREBY RESOLVE THAT:
1. The above recitals are true, correct, and are adopted herein as findings of fact.
2. The Property is declared exempt surplus property, and shall hereafter be available for sale
and lease subject to compliance with all federal grant assurances and the retention of any
easement(s), if required, for public service purposes.
3. Sale and/or lease of the Property by the City is categorically exempt from the requirements
of the California Environmental Quality Act (CEQA) pursuant to Section 15312 of the
CEQA Guidelines (Surplus Government Property Sales).
4. Sale and/or lease of the Property by the City is exempt from the requirements of CEQA
pursuant to Section 15061 (Common Sense Exemption) because the Property has no
environmental attributes and, as a result, it can be seen with certainty that there is no
possibility that the sale or lease of the Property and development of the same for aviation
supportive uses will have a significant effect on the environment.
5. The City Manager shall, pursuant to State of California Housing and Community
Development (“HCD”) Surplus Land Act Guidelines Section 400(e), provide a copy of this
resolution to the State of California Housing and Community Development Department at
least thirty days prior to disposition of the Property.
6. The City Manager shall have authority to negotiate and, upon satisfaction of HCD
Guideline Section 400(e), execute any lease(s) with current and future tenants for hangar
and/or ground space for aviation related uses.
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I HEREBY CERTIFY that the forgoing resolution was introduced at a regular meeting
of the Redding City Council on the 18th day of January, 2022, and was duly adopted at said meeting
by the following vote:
AYES: COUNCIL MEMBER:

NOES: COUNCIL MEMBER:

ABSENT: COUNCIL MEMBER:
ABSTAIN: COUNCIL MEMBER:
____________________________________
__________________________________ ____________________________________
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Exhibit A
Attachment: Exhibit A (available online) (4.1(f)--Resolution declaring Redding Municipal Airport property surplus)
REDDING MUNICIPAL AIRPORT
AIRPORT PROPERTY MAP
(EXHIBIT "A")
AIRPORT LAYOUT PLAN UPDATE (MASTER PLAN) 12/15/15 CA -- REDDING, CALIFORNIA
08/29/05 CA 11/08/05
AIRPORT LAYOUT PLAN UPDATE (MASTER PLAN)

No. REVISIONS DATE BY APP'D. 
THE PREPA RA TION OF THES E DO CUME NTS WA S FINANCED IN PART THRO UGH A PLANNING G RANT
FROM THE FEDERAL AVIATION ADMINISTRATION AS PROVIDED UNDER SECTION 505 OF THE AIRPORT AND AIRWAY

IMPROVEMENT ACT OF 1982, AS AMENDED. THE CONTENTS DO NOT NECESSARILY REFLECT THE OFFICIAL VIEWS
16 17
OR POLICY OF THE FAA. ACCEPTANCE OF THESE DOCUMENTS BY THE FAA DOES NOT IN ANY WAY CONSTITUTE A
COMMITMENT OF THE PART OF THE UNITED STATES TO PARTICIPATE IN ANY DEVELOPMENT DEPICTED HEREIN NOR
 Airport Consultants
DOES IT INDICATE THAT THE PROPOSED DEVELOPMENT IS ENVIRONMENTALLY ACCEPTABLE IN ACCORDANCE WITH
THE APPROPRIATE PUBLIC LAWS.
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Exhibit B
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Attachment: Exhibit B (available online) (4.1(f)--Resolution declaring Redding Municipal Airport property surplus)
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Steve Bade, Deputy City
ITEM NO. 4.2(a) Manager
***APPROVED BY***
sbade@ci.redding.ca.us btippin@cityofredding.org
SUBJECT: 4.2(a)--Authorize Submission of a Grant Application as Co-applicant with
Rolling Oak, LLC to the California Department of Housing and Community Development's
Homekey Program
Recommendation
Approve the following relative to the California Department of Housing and Community
Development’s (HCD) Homekey Program:
(1) Adopt Resolution authorizing the City of Redding (City) to submit, as a co-applicant
with Rolling Oak, LLC, a Homekey Program grant application to HCD in the amount of
$10 million to support the purchase of affordability covenants at 1178 Lake Boulevard;
and
(2) Authorize the City Manager, or designee, to sign the grant application and all applicable
documents to complete the application process.
Fiscal Impact
The City Redding (City) could receive up to $10 million in grant funds from the Homekey
Program. The request for grant funds would include capital improvement costs in an amount up
to $8 million and operating subsidy costs in an amount up to $2 million. Administrative costs are
not an eligible use of grant funds and would be covered by other budgeted Housing Division
funding sources.
Local match is not required for capital improvements, but if included, HCD will match on a 1:1
basis above the baseline grant amount. Any award for operating subsidies requires matching
funds from any federal, State, local, private, or philanthropic sources. Local match will be
determined during the application process, and if the City is awarded Homekey Program funds,
staff would present the award and match proposal to the City Council (Council) at a later date.
Packet Pg. 146

Re: 4.2(a)--Homekey Grant Application Page 2
Alternative Action
The Council could choose not to adopt the resolution authorizing the Homekey Program grant
application. This action would prohibit the proposed project from going forward and staff would
continue to outreach to other developers and service providers to identify another Homekey
opportunity.
Background/Analysis
On September 9, 2021, HCD released a Notice of Funding Availability (NOFA) for the
availability of $1.45 billion of Homekey Program funding. This continues the statewide effort to
sustain and rapidly expand housing for persons experiencing homelessness or at risk of
homelessness, including those who are inherently impacted by, or at risk of, medical diseases for
conditions due to the COVID-19 pandemic. Assembly Bill No. 140 (2021-2022 Reg. Sess.)
provided the statutory basis for Round 2 of the Homekey Program by adding section 50675.1.3
to the Health and Safety Code (HSC). In addition, the Round 2 Homekey Program was exempted
from the California Environmental Quality Act (CEQA) by section 50675.1.4 of the HSC. HCD
welcomes and is considering a variety of innovative housing solutions as eligible project types
for the Homekey Program.
Each region's share of the Homekey Program allocation is calculated based on its proportionate
share of persons experiencing homelessness as indicated by both the sheltered and unsheltered
2019 Homeless Point-in-Time (PIT) counts, plus its proportionate share of extremely low-
income (ELI) renter households that are paying more than 50 percent of their income for rent.
HCD established a four-month priority application period from the release date of the Homekey
application in late September through January 31, 2022. After January 31, 2022, HCD will stop
grouping applications by geographic region, and instead deploy unused funds from any
undersubscribed geographic region(s) to fund subsequent applications statewide. To further
encourage the timely submission of Homekey applications, HCD will also award a bonus to
applications submitted by January 31, 2022. The funds must be expended within eight months of
the date of award and all operating funds must be fully expended by no later than June 30, 2026.
Staff contacted several nonprofit partners in the community notifying them of the grant
opportunity and the City’s willingness to partner with a Homekey application. To date, none of
those partners have submitted a proposal to the City.
Rolling Oak, LLC, (Rolling Oak) is the owner of Oakwood Mobile Home Park (Park) located at
1178 Lake Boulevard. The park is situated on 4.35 acres with 58 manufactured home spaces. Of
the 58 spaces in the park, 31 units are tenant-owned, 15 spaces are occupied by RVs, and 12
spaces are vacant and available for future rental. The site also includes a laundry room, a studio
apartment, and a small office.
Rolling Oak would like to partner with the City as co-applicants for Homekey Program funding.
As part of the application process, staff participated in a pre-application conference with
representatives from HCD who expressed their support for the project. The request for funds
would include capital improvement costs in an amount up to $8 million and operating subsidy
costs in an amount up to $2 million for the following uses:
Packet Pg. 147

Re: 4.2(a)--Homekey Grant Application Page 3
Capital Improvements:
1. In exchange for the purchase of 15 years of affordability covenants and restrictions on 20
units within the Park being made available for homeless Homekey participants, grant funds will
be utilized for infrastructure improvements that include: electric, water, sewer, and solid waste
for the property; accessibility improvements throughout the Park; rehabilitation of the office
space; and landscaping and common area improvements within the Park.
2. It is anticipated that five units within the Park may require relocation. Relocation costs
are determined based on individual circumstances of those occupants needing to relocate.
Estimated relocation costs are an eligible Homekey activity and will be included.
Operating Subsidy:
Operating subsidies are to assist the tenants with expenses that include: utilities, maintenance,
management fees, taxes, licenses, and supportive services costs. Staff is working with service
providers to determine the level of supportive services needed and to specifically identify a
Homekey experienced supportive services provider.
In conclusion, the submission of the Homekey Program Grant Application to HCD may result in
$10 million in funding that would provide 20 units of affordable housing for Homekey
participants, with supportive services for 15 years. If Homekey Program funds are awarded, staff
would present the award and match proposal to the Council, as well as negotiate a development
agreement with Rolling Oak and return to the Council for its consideration of the agreement.
• Public Safety – “Work to improve all aspects of public safety to help people feel
secure and safe where they live, work and play in the City of Redding.”
• Government of the 21st Century – “Be relevant and proactive to the
opportunities and challenges of today’s residents and workforce. Anticipate the
future to make better decisions today.”
• Economic Development- “Facilitate and become a catalyst for economic
development in Redding to create jobs, retain current businesses and attract new
ones, and encourage investment in the community”
Attachments
Resolution
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RESOLUTION NO. 2022- __

AUTHORIZING THE JOINT APPLICATION TO AND PARTICIPATION IN THE
HOMEKEY PROGRAM AND ADOPTING AND AUTHORIZING THE CITY
MANAGER OR DESIGNEE TO APPLY, ACCEPT, AMEND, AS NEEDED AND
IMPLEMENT THE HOMEKEY PROGRAM FOR THE GRANT TERM
A necessary quorum and majority of the Council Members of City of Redding (“Applicant”) hereby
consents to, adopts and ratifies the following resolution:
WHEREAS, The Department of Housing and Community Development (“Department”) has issued a Notice
Attachment: Resolution [Revision 1] (4.2(a)--Homekey Grant Application)

of Funding Availability, dated September 9, 2021 (“NOFA”), for the Homekey Program (“Homekey” or
“Program”). The Department has issued the NOFA for Homekey grant funds pursuant to Health and Safety
Code section 50675.1.3 (Assem. Bill No. 140 (2021-2022 Reg. Sess.), § 20.); and
WHEREAS, the City of Redding (“Co-Applicant”) desires to jointly apply for Homekey grant funds with
Rolling Oak LLC (“Corporation”). Therefore, Co-Applicant is joining Corporation in the submittal of an
application for Homekey funds (“Application”) to the Department for review and consideration; and
WHEREAS, The Department is authorized to administer Homekey pursuant to the Multifamily Housing
Program (Chapter 6.7 (commencing with Section 50675) of Part 2 of Division 31 of the Health and Safety
Code). Homekey funding allocations are subject to the terms and conditions of the NOFA, the Application,
the Department-approved STD 213, Standard Agreement (“Standard Agreement”), and all other legal
requirements of the Homekey Program;
NOW THEREFORE BE IT RESOLVED THAT:
1. Co-Applicant is hereby authorized and directed to submit a joint Application to the Department in
response to the NOFA, and to jointly apply for Homekey grant funds in a total amount not to exceed
$10,000,000.
2. If the Application is approved, Co-Applicant is hereby authorized and directed to enter into, execute,
and deliver a Standard Agreement in a total amount not to exceed $10,000,000, any and all other
documents required or deemed necessary or appropriate to secure the Homekey funds from the
Department and to participate in the Homekey Program, and all amendments thereto (collectively,
the “Homekey Documents”).
3. Co-Applicant acknowledges and agrees that it shall be subject to the terms and conditions specified
in the Standard Agreement, and that the NOFA and Application will be incorporated in the Standard
Agreement by reference and made a part thereof. Any and all activities, expenditures, information,
and timelines represented in the Application are enforceable through the Standard Agreement. Funds
are to be used for the allowable expenditures and activities identified in the Standard Agreement.
4. Barry Tippin, City Manager or his designee, is authorized to execute the Application and the
Homekey Documents on behalf of Co-Applicant for participation in the Homekey Program.
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I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a regular
meeting of the City Council of the City of Redding on the 18th day of January, 2022, by the following
vote:
AYES: COUNCIL MEMBER:

NOES: COUNCIL MEMBER:
ABSENT: COUNCIL MEMBER:
ABSTAIN: COUNCIL MEMBER:
Attachment: Resolution [Revision 1] (4.2(a)--Homekey Grant Application)

CERTIFICATE OF THE ATTESTING OFFICER
The undersigned, Pamela Mize, City Clerk, do hereby attest and certify that this Resolution is a true, full and
correct copy of a resolution duly adopted at a meeting of the City Council of the City of Redding which was
duly convened and held on the date stated thereon, and that said document has not been amended, modified,
repealed or rescinded since its date of adoption and is in full force and effect as of the date hereof.
ATTEST:
Signature of Attesting Officer
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Kim Niemer, Community

ITEM NO. 4.6(a) Services Director
***APPROVED BY***
kniemer@cityofredding.org btippin@cityofredding.org
SUBJECT: 4.6(a)--Award Bid Schedule No. 5254 - Playground Equipment for Indian Hills,
Martin Luther King Jr., PepperTree, Ravenwood, Creekside, and Cumberland Parks.
Recommendation
Approve the following actions relative to Request for Proposals (RFP) Schedule No. 5254, for
Replacement Playground Equipment for Indian Hills, Martin Luther King Jr., Peppertree,
Ravenwood, Creekside, and Cumberland Parks.
(1) Award to Park Planet for $119,887.70, Kompan for $86,867.43, and Miracle Play
Systems for $44,841.53 for a total amount not to exceed $251,596.66;
(2) Authorize the City Manager, or designee, to execute the agreements, and any
amendments, or additional documentation needed to complete the projects; and
(3) Find that these projects are categorically exempt from review under the California
Environmental Quality Act Guidelines Section 15301 (a) and (d) – Existing Facilities.
Fiscal Impact
The contract is funded by the Proposition 68 Per Capita Program, revenues from cell tower
leases, the Park Development Fund, and an existing General Fund allocation. No additional
funding is required. The total amount is $251,596.66.
Alternative Action
The City Council (Council) could choose not to award the contract to Kompan, Park Planet, and
Miracle Play Systems and provide staff with alternate direction.
Background/Analysis
These playgrounds will replace six of the nine remaining wood playgrounds in the City of
Redding (City). All of the playgrounds were built in the late 1980’s and early 1990’s.
Deterioration of the wood frames and vandalism has prompted the removal of playground
equipment in the park spaces in the Ravenwood and Peppertree neighborhoods. These two
neighborhoods have been without playgrounds at their parks for nearly two years and will be the
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Re: 4.6(a)--Award Bid No. 5254 for Playground Equipment Project Page 2
first to be replaced. The playgrounds at the Creekside, Indian Hills, MLK Jr, and Cumberland
neighborhoods are in various stages of decay with components already removed. Playground
equipment is a highly regulated product.
The City issued a Request for Proposals (RFP) on October 29, 2021, for the design and
engineering of the six playgrounds; and the RFP was sent to six manufacturers which were given
the opportunity to submit two designs for each location along with a budget for each. Four of the
six firms submitted proposals - Kompan, Miracle Play Systems, Park Planet, and Dave Bang
Associates.
A four-member selection panel, consisting of City staff from the Community Services
Department evaluated the proposals based on the criteria outlined in the RFP. The three best
designs for each site were then presented to residents in each neighborhood at meetings held at
each of the park sites. Regardless of age, anyone present was able to vote for their preferred
design. The design with the highest vote was selected. The winning manufacturers and awards
are as follows:
Park Planet Cumberland $59,975.06

MLK Jr. $24,938.63
Ravenwood $34,974.01
Kompan Creekside $35,943.26

Peppertree $50,924.17
Miracle Play Systems Indian Hills $44,841.53
Staff has determined that these projects qualify as categorically exempt from review under the
California Environmental Quality Act Guidelines Section 15301 (a) and (d) - Existing Facilities.
The project areas do not have significant values for wildlife habitat or other environmental
resources, and the projects have no potential to have a significant effect on the environment.
This agenda item is a routine operational item.
Attachments
Location Maps
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Attachment: Location Maps (4.6(a)--Award Bid No. 5254 for Playground Equipment Project)
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Bill Schueller, Chief of Police
ITEM NO. 4.9(a)
***APPROVED BY***
bschueller@reddingpolice.org btippin@cityofredding.org
SUBJECT: 4.9(a)--Authorize Vehicle Purchase from National Auto Fleet Group for the
Redding Police Department
Recommendation
Authorize purchase of three (3) new 2021 Ford Interceptor Utility vehicles and one (1) new
Dodge Durango V-6 AWD Pursuit vehicle from National Auto Fleet Group off the Sourcewell
master vehicle contract at a total cost of $149,647.64.
Fiscal Impact
The Redding Police Department (RPD) has sufficient rolling stock funds available for this
purchase.
Alternative Action
The City Council (Council) could choose to not authorize the purchase of the vehicles and
provide staff with alternative direction.
Background/Analysis
Due to production delays caused by the COVID-19 pandemic, vehicle purchases have been
significantly delayed with delivery times exceeding six months after placing an order. Not only
has production been delayed, vehicle manufacturers are only taking orders for new vehicles for a
short period of time. All vehicle order periods for the 2022 models have closed, and it is
anticipated that orders will not be accepted again until summer 2022 for 2023 models. This delay
has put a strain on RPD’s replacement of high mileage vehicles that are expensive to maintain.
Vehicles that have been ordered at the beginning of October 2021 are just now going into
production and it will be several more months before they will be put into service.
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Re: 4.9(a)--Authorize Vehicle Purchase Page 2
It came to RPD’s attention that an agency had cancelled an order of the Ford Interceptor and
Dodge Durango vehicles from National Auto Fleet Group and the vehicles have been made
available to alternate agencies through a cooperative agreement with Sourcewell. These vehicles
are in-stock and can be shipped immediately. Because there is an existing order of two (2)
vehicles at a cost of $89,320 from National Auto Fleet Group, this purchase of three (3) Ford
Interceptors and one (1) Dodge Durango at a cost of $149,647.64 would exceed the annual
purchase limit through the cooperative agreement; therefore, this transaction requires the
Council’s approval. If this purchase is not made, it is estimated that the earliest that new vehicles
could be ordered is summer 2022. Moving forward with this purchase will allow the oldest
vehicles in the fleet to be replaced in a timely manner.
• Public Safety – “Work to improve all aspects of public safety to help people feel
secure and safe where they live, work, and play in the City of Redding.”
Attachments
2021-12-19_104104_Durango (Available online)

2021-12-19_104419_Interceptor (Available online)
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January 5, 2022
Attachment: 2021-12-19_104104_Durango (Available online) (4.9(a)--Authorize Vehicle Purchase)

Lieutenant Danny Smetak
City of Redding Police Department
777 Cypress Ave
Redding, Ca 96001
Delivery Via Email
Dear Lt. Smetak

In response to your inquiry, we are pleased to submit the following for your consideration:
National Auto Fleet Group will sell, service and deliver at Sacramento Lehr, new/unused 2021 Dodge Durango
Pursuit V-6 AWD responding to your requirement with the attached specifications for $ 34,482.00 plus State
Sales Tax, and $8.75 tire tax (non-taxable). These vehicles are available under the Sourcewell (Formerly Known as
NJPA) master vehicle contract# 120716-NAFG. Units are Black.
One Unit
MSRP One Unit Total Savings Total Savings
2021 Dodge Durango
V‐6 AWD Pursuit 39,660.00 34,482.00 13.06% 5,178.00
Sub Total 34,482.00
Sales Tax 2,499.95
Transportation 529.00
Tire Tax 8.75
Total 37,519.70
Terms are net 30 days.

Delivery 15-30 Days ARO (Units are in Stock)
National Auto Fleet Group welcomes the opportunity to assist you in your vehicle requirements.
Kevin Buzzard
National Law Enforcement Sales Manager
National Auto Fleet Group
Wondries Fleet Group
626‐457‐5590 O / 714‐2641867 C

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Attachment: 2021-12-19_104419_Interceptor (Available online) (4.9(a)--Authorize Vehicle Purchase)
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Chuck Aukland, Public

ITEM NO. 4.11(a) Works Director
***APPROVED BY***
caukland@ci.redding.ca.us btippin@cityofredding.org
SUBJECT: 4.11(a)--Award Bid Schedule No. 5221 (Job Order No. 2644) South Bonnyview
Road/I-5 Phase II Improvements Bechelli Lane Roundabout Project and Approve Budget
Resolution
Recommendation
Authorize the following actions relative to Bid Schedule No. 5221 (Job No. 2644) South
Bonnyview Road/I-5 Phase II Improvements Bechelli Lane Roundabout Project:
(1) Award to Tullis Inc. in the amount of $4,089,735;
(2) Approve an additional $400,000 to cover the cost of administration and inspection fees;
and $700,000 for project development costs;
(3) Approve $410,000 to provide construction contingency funding;
(4) Authorize the City Manager to approve additional increases in either the construction
management or construction contingency amounts up to a total of $100,000;
(5) Adopt Resolution approving and adopting the 23rd Amendment to City Budget
Resolution No. 2021-078 appropriating an additional $3,150,000 in funding for the
project; and
(6) Find that the Project is categorically exempt from the California Environmental Quality
Act per Section 15301(c) – Existing Facilities and Section 15302(c) – Replacement or
Reconstruction.
Fiscal Impact
At its regular meeting on October 20, 2020, the City Council (Council) approved the
Transportation Infrastructure Agreement (TA) with Costco Wholesale Corporation (Costco) and
Rich Development Enterprises (Rich) for the I-5/South Bonnyview interchange, South
Bonnyview Road and Bechelli Lane improvements. The TA laid the framework for regional
transportation improvements in and around South Bonnyview Road, I-5, and Bechelli Lane. The
City of Redding (City) has developed three capital projects to meet the conditions of the TA. The
projects are referred to as the South Bonnyview Road/I-5 Phase II Improvements and include the
Bechelli Roundabout Project (Project), the South Bonnyview/I-5 Interchange Ramps Project
(Ramps) and the Bechelli/Loma Vista Signal Project (Loma Vista). These projects are being
funded by the Citywide Transportation Impact Fees (TIF), Developer-paid TIF, and California
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Re: 4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem Page 2
Department of Transportation (Caltrans) State Highway Operation Protection Program (SHOPP)
Minor A.
The estimated project budget for this Project is $5,700,000 (see table below). The Ramps project,
which was awarded by the Council on December 7, 2021, is estimated at $5,250,000 and the
Loma Vista project is approximately $800,000. The combined total regional projects’ estimated
budget is $11,750,000. There is currently $8,600,000 budgeted for the projects. The increased
costs are primarily due to escalated construction and materials costs. The attached budget
resolution in the amount of $3,150,000 will provide the additional funding to award the Bechelli
Roundabout Project and complete the Loma Vista project. It should be noted that project costs
presented at this time are approximately $2,000,000 more than anticipated at the time of the 2019
Bond Sale to fund these improvements. This may delay other projects within the City’s TIF
program further into the future depending on impact fee revenues received.
Cost Summary
Item Estimated
Project Development Costs $700,000
Construction Contract + Contingency $4,499,735
Contract Administration, Inspection, Testing $400,000
Additional City Manager Authority $100,000
Total Project Costs $5,699,735
Project Budget $5,700,000
Project cost components are estimates and some shifting of the project development,
construction management, and construction contingency funds may be necessary to balance the
project within the approved budget.
Alternative Action
The City Council could choose not to award the bid for the Project and provide staff with
alternate direction. If the Project is not awarded, the proposed improvements will not be
constructed which are required Conditions of Approval for the regional development of the
Rivercrossing Marketplace and also provide for acceptable traffic operations for the I-5
Interchange. This will impact the ability for Costco and Rich to gain occupancy on the
development currently under construction on the northwest side of the interchange.
Background/Analysis
Attached is a tabulation of bids received and opened on December 16, 2021, for the Project. The
low bid in the amount of $4,089,735 was received from Tullis Inc. of Redding, California. The
engineer's estimate was $3,000,000. Total project development costs for the Project are estimated
to be $700,000. Project development costs include engineering, surveying, right-of-way,
environmental, consultant services, and permit fees.
As a part of the TA, the City is responsible for designing and constructing a two-lane roundabout
at the South Bonnyview Road and Bechelli Lane intersection. This work includes temporary
traffic control, construction of a roundabout island, earthwork, asphalt concrete paving, curb,
gutter, sidewalk, storm drainage, landscaping, street lighting, signing, striping and other
miscellaneous items of work.
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Re: 4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem Page 3
Staff has determined that the project qualifies as Categorically Exempt from environmental
review under California Environmental Quality Act Guidelines Sections 15301(c) – Existing
Facilities and 15302(c) – Replacement or Reconstruction. The project area does not have
significant values for wildlife habitat or other environmental resources, and the project has no
potential to have a significant effect on the environment.
decisions today.”
Attachments
Resolution
Location Map
Bid Tabulation
Notice of Exemption
102020 Staff Report (available online)
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RESOLUTION NO. 2022-___
A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE

23RD AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021-078
APPROPRIATING $3,150,000 TO INCREASE FUNDING FOR THE SOUTH
BONNYVIEW ROAD/I-5 PHASE II IMPROVEMENTS BECHILLI LANE
ROUNDABOUT PROJECT FOR FISCAL YEAR 2021-22
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING
Attachment: Resolution (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem)
THAT Budget Resolution No. 2021-078 be and is hereby amended as follows:
FUND DIVISION DESCRIPTION INCREASE DECREASE

128 563 Traffic Impact Fee Capital $3,150,000
THAT account titles and numbers requiring adjustments by this Resolution are as follows:
USE SOURCE
OF FUNDS OF FUNDS
Decrease (Increase) Beginning Balance
128-563-1-0001-01 Beginning Balance $ 3,150,000
Increase Expenditures
128-563-4226-13 S. Bonnyview/I-5/Bechelli $ 3,150,000
Total $ 3,150,000 $ 3,150,000
THAT the purpose is to appropriate $3,150,000 to increase funding for the South Bonnyview
Road/I-5 Phase II Improvements Bechelli Lane Roundabout Project for fiscal year 2021-22.
I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting of the
City Council of the City of Redding on the 18th day of January, 2022, and was duly adopted at
said meeting by the following vote:

ATTEST: FORM APPROVAL:
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Attachment: Location Map (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem)
BID TABULATION FOR:
S. BONNYVIEW ROAD/I-5 PHASE II IMPROVEMENTS BECHELLI LANE ROUNDABOUT
Bid Schedule No.: 5221
Job No.: 2644 ENGINEER'S EST Tullis, Inc. S.T. Rhoades Construction, Inc.
12/16/2021 UNIT UNIT UNIT
ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE TOTAL
Prepare Storm Water Pollution Prevention
Attachment: Bid Tabulation (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem)
1 Plan LS 1 $3,000.00 $3,000.00 $2,500.00 $2,500.00 $3,000.00 $3,000.00
Implement Storm Water Pollution
2 Prevention Plan LS 1 $30,000.00 $30,000.00 $13,000.00 $13,000.00 $4,000.00 $4,000.00
3 Rain Event Action Plan EA 10 $300.00 $3,000.00 $100.00 $1,000.00 $1,200.00 $12,000.00
4 Erosion Control LS 1 $15,000.00 $15,000.00 $4,000.00 $4,000.00 $4,500.00 $4,500.00
5 Fiber Roll LF 400 $15.00 $6,000.00 $8.80 $3,520.00 $5.00 $2,000.00
6 Temporary Drainage Inlet Protection EA 9 $200.00 $1,800.00 $150.00 $1,350.00 $220.00 $1,980.00
7 Traffic Control LS 1 $180,000.00 $180,000.00 $564,000.00 $564,000.00 $450,000.00 $450,000.00
8 Construction Staking LS 1 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $41,000.00 $41,000.00
9 Construction Area Signs LS 1 $5,400.00 $5,400.00 $1,690.00 $1,690.00 $4,000.00 $4,000.00
10 Project Funding Sign LS 1 $1,500.00 $1,500.00 $1,000.00 $1,000.00 $2,000.00 $2,000.00
11 Portable Changeable Message Sign LS 1 $50,000.00 $50,000.00 $25,000.00 $25,000.00 $17,500.00 $17,500.00
12 Clear and Grub LS 1 $15,000.00 $15,000.00 $150,000.00 $150,000.00 $196,000.00 $196,000.00
13(F) Excavation (Unclassified) CY 4500 $70.00 $315,000.00 $95.00 $427,500.00 $74.00 $333,000.00
14 Remove Tree EA 24 $1,000.00 $24,000.00 $1,500.00 $36,000.00 $500.00 $12,000.00
15 Remove Pavement Marking SF 1250 $7.00 $8,750.00 $4.00 $5,000.00 $4.00 $5,000.00
16 Remove Traffic Stripe LF 12000 $1.00 $12,000.00 $0.75 $9,000.00 $0.75 $9,000.00
Adjust Storm Drain Manhole Frame and
17 Cover EA 1 $1,000.00 $1,000.00 $2,000.00 $2,000.00 $1,150.00 $1,150.00
Adjust Sanitary Sewer Manhole Frame and
18 Cover EA 4 $1,000.00 $4,000.00 $2,000.00 $8,000.00 $1,150.00 $4,600.00
19 Adjust Water Valve Cover EA 30 $600.00 $18,000.00 $600.00 $18,000.00 $950.00 $28,500.00
20 Modify Inlet EA 2 $4,000.00 $8,000.00 $775.00 $1,550.00 $3,100.00 $6,200.00
21(F) Aggregate Base (Class 2) CY 1500 $80.00 $120,000.00 $125.00 $187,500.00 $175.00 $262,500.00
22 Cold Mill Asphalt Concrete SY 10000 $15.00 $150,000.00 $12.00 $120,000.00 $5.50 $55,000.00
23 Asphalt Concrete (Type A) TON 2600 $140.00 $364,000.00 $160.00 $416,000.00 $190.00 $494,000.00
24 Sidewalk (4" PCC) SF 9250 $15.00 $138,750.00 $9.00 $83,250.00 $19.00 $175,750.00
25 Commercial Driveway SF 1100 $25.00 $27,500.00 $12.00 $13,200.00 $22.00 $24,200.00
26 Concrete Curb Ramp SF 700 $30.00 $21,000.00 $18.50 $12,950.00 $30.00 $21,000.00
27 Truncated Domes SF 500 $50.00 $25,000.00 $36.00 $18,000.00 $27.00 $13,500.00
28 Concrete Curb LF 2710 $30.00 $81,300.00 $38.00 $102,980.00 $69.00 $186,990.00
29 Concrete Curb (Type 3M) LF 300 $40.00 $12,000.00 $71.00 $21,300.00 $110.00 $33,000.00
30 Curb and Gutter (Modified 6") LF 1200 $40.00 $48,000.00 $39.00 $46,800.00 $64.00 $76,800.00
31 Repair Sidewalk Wall LS 1 $1,500.00 $1,500.00 $21,000.00 $21,000.00 $6,000.00 $6,000.00
32 Concrete Retaining Curb LF 120 $65.00 $7,800.00 $600.00 $72,000.00 $300.00 $36,000.00
33 Concrete Retaining Curb with Drainage LF 120 $75.00 $9,000.00 $625.00 $75,000.00 $350.00 $42,000.00
34 Concrete Foundation (Sculpture) LS 1 $4,000.00 $4,000.00 $1,875.00 $1,875.00 $2,250.00 $2,250.00
35 Truck Apron SF 3050 $25.00 $76,250.00 $21.50 $65,575.00 $34.00 $103,700.00
36 Storm Drain (6" Perforated PVC) LF 110 $30.00 $3,300.00 $20.00 $2,200.00 $110.00 $12,100.00
37 Storm Drain (15" HDPE) LF 248 $115.00 $28,520.00 $350.00 $86,800.00 $260.00 $64,480.00
38 Storm Drain (15" RCP) LF 64 $225.00 $14,400.00 $300.00 $19,200.00 $250.00 $16,000.00
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39 Storm Drain (18" HDPE) LF 232 $130.00 $30,160.00 $400.00 $92,800.00 $240.00 $55,680.00
BID TABULATION FOR:
S. BONNYVIEW ROAD/I-5 PHASE II IMPROVEMENTS BECHELLI LANE ROUNDABOUT
Job No.: 2644 ENGINEER'S EST Tullis, Inc. S.T. Rhoades Construction, Inc.
ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE TOTAL
40 Modified Catch Basin No. 3 EA 2 $7,500.00 $15,000.00 $12,000.00 $24,000.00 $5,900.00 $11,800.00
41 Modified Catch Basin No. 3 (w/ Baffle) EA 1 $7,500.00 $7,500.00 $15,000.00 $15,000.00 $6,900.00 $6,900.00
42 Catch Basin No. 3 EA 5 $5,500.00 $27,500.00 $10,000.00 $50,000.00 $5,400.00 $27,000.00
43 Flared End Section (15" RCP) EA 2 $1,500.00 $3,000.00 $1,500.00 $3,000.00 $1,800.00 $3,600.00
44 Rock Energy Dissipater CY 4 $1,000.00 $4,000.00 $150.00 $600.00 $200.00 $800.00
45 Bioretention Soil CY 150 $120.00 $18,000.00 $100.00 $15,000.00 $250.00 $37,500.00
46 Drain Rock CY 80 $140.00 $11,200.00 $206.00 $16,480.00 $300.00 $24,000.00
47 Filter Fabric SY 610 $5.00 $3,050.00 $6.00 $3,660.00 $2.50 $1,525.00
48 Landscaping and Irrigation LS 1 $400,000.00 $400,000.00 $642,000.00 $642,000.00 $575,000.00 $575,000.00
49 Water Main (4" DIP) LF 80 $85.00 $6,800.00 $250.00 $20,000.00 $425.00 $34,000.00
50 Water Main (6" DIP) LF 34 $170.00 $5,780.00 $400.00 $13,600.00 $1,025.00 $34,850.00
51 Water Valve (4" Gate Valve) EA 1 $1,200.00 $1,200.00 $6,000.00 $6,000.00 $2,400.00 $2,400.00
52 Water Valve (6" Gate Valve) EA 1 $2,000.00 $2,000.00 $7,500.00 $7,500.00 $2,500.00 $2,500.00
53 Blind Flange (6") EA 1 $1,200.00 $1,200.00 $2,000.00 $2,000.00 $4,200.00 $4,200.00
54 Blind Flange (20") EA 1 $2,000.00 $2,000.00 $9,000.00 $9,000.00 $8,100.00 $8,100.00
55 4" Blow-Off Valve EA 1 $1,500.00 $1,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00
56 Remove Fire Hydrant Assembly EA 1 $1,500.00 $1,500.00 $5,000.00 $5,000.00 $1,200.00 $1,200.00
57 Fire Hydrant Assembly EA 2 $7,500.00 $15,000.00 $15,000.00 $30,000.00 $9,200.00 $18,400.00
58 Relocate sign EA 2 $400.00 $800.00 $300.00 $600.00 $465.00 $930.00
59 Reset Sign EA 4 $400.00 $1,600.00 $300.00 $1,200.00 $325.00 $1,300.00
60 Install Sign EA 47 $750.00 $35,250.00 $450.00 $21,150.00 $495.00 $23,265.00
61 Install Sign (Two-post) EA 6 $1,500.00 $9,000.00 $750.00 $4,500.00 $750.00 $4,500.00
62 Object Marker (Type OM1-3) EA 5 $200.00 $1,000.00 $50.00 $250.00 $275.00 $1,375.00
63 Pavement Marking (Temporary, Paint) SF 900 $10.00 $9,000.00 $5.00 $4,500.00 $5.00 $4,500.00
64 Traffic Stripe (Temporary, Paint) LF 7800 $1.50 $11,700.00 $1.10 $8,580.00 $1.10 $8,580.00
65 Traffic Stripe (6" Thermoplastic) LF 15000 $2.00 $30,000.00 $1.25 $18,750.00 $1.25 $18,750.00
66 Traffic Stripe (8" Thermoplastic) LF 1700 $4.00 $6,800.00 $1.65 $2,805.00 $1.65 $2,805.00
67 Pavement Marking (Thermoplastic) SF 3400 $10.00 $34,000.00 $6.50 $22,100.00 $6.50 $22,100.00
68 Pavement Marker EA 540 $12.00 $6,480.00 $8.00 $4,320.00 $8.00 $4,320.00
69 Install Centerline Monument and Cover EA 4 $1,200.00 $4,800.00 $1,000.00 $4,000.00 $1,900.00 $7,600.00
70 Trench (Secondary) LF 1400 $50.00 $70,000.00 $75.00 $105,000.00 $70.00 $98,000.00
71 Remove Traffic Signal LS 1 $100,000.00 $100,000.00 $66,000.00 $66,000.00 $62,500.00 $62,500.00
72 Street Lighting LS 1 $200,000.00 $200,000.00 $155,000.00 $155,000.00 $265,000.00 $265,000.00
73 Contractor Supplied Archaeological Monitor LS 1 $50,000.00 $50,000.00 $18,900.00 $18,900.00 $15,000.00 $15,000.00
74 Contractor Supplied Biologist LS 1 $5,000.00 $5,000.00 $2,200.00 $2,200.00 $1,400.00 $1,400.00
TOTAL - CONTRACT ITEMS $3,015,590.00 $4,089,735.00 $4,158,580.00
Shaded areas indicate corrections made in accordance with the Special Provisions.
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BID TABULATION FOR:
S. BONNYVIEW ROAD/I-5 PHASE II IMPROVEMENTS BECHELLI
Job No.: 2644 J. F. Shea, Inc. Jason Abel Construction, Inc. AVERAGE
ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE
Prepare Storm Water Pollution Prevention
1 Plan LS 1 $2,035.00 $2,035.00 $2,500.00 $2,500.00 $2,508.75
Implement Storm Water Pollution
2 Prevention Plan LS 1 $40,285.00 $40,285.00 $60,000.00 $60,000.00 $29,321.25
3 Rain Event Action Plan EA 10 $550.00 $5,500.00 $1,500.00 $15,000.00 $837.50
4 Erosion Control LS 1 $4,240.00 $4,240.00 $30,000.00 $30,000.00 $10,685.00
5 Fiber Roll LF 400 $10.00 $4,000.00 $8.00 $3,200.00 $7.95
6 Temporary Drainage Inlet Protection EA 9 $270.00 $2,430.00 $350.00 $3,150.00 $247.50
7 Traffic Control LS 1 $572,000.00 $572,000.00 $69,000.00 $69,000.00 $413,750.00
8 Construction Staking LS 1 $42,680.00 $42,680.00 $49,450.00 $49,450.00 $45,782.50
9 Construction Area Signs LS 1 $4,125.00 $4,125.00 $9,500.00 $9,500.00 $4,828.75
10 Project Funding Sign LS 1 $1,925.00 $1,925.00 $2,500.00 $2,500.00 $1,856.25
11 Portable Changeable Message Sign LS 1 $36,960.00 $36,960.00 $61,500.00 $61,500.00 $35,240.00
12 Clear and Grub LS 1 $21,000.00 $21,000.00 $1,127,000.00 $1,127,000.00 $373,500.00
13(F) Excavation (Unclassified) CY 4500 $70.00 $315,000.00 $25.00 $112,500.00 $66.00
14 Remove Tree EA 24 $715.00 $17,160.00 $1,500.00 $36,000.00 $1,053.75
15 Remove Pavement Marking SF 1250 $4.40 $5,500.00 $6.00 $7,500.00 $4.60
16 Remove Traffic Stripe LF 12000 $0.83 $9,960.00 $0.86 $10,320.00 $0.80
Adjust Storm Drain Manhole Frame and
17 Cover EA 1 $5,700.00 $5,700.00 $1,200.00 $1,200.00 $2,512.50
Adjust Sanitary Sewer Manhole Frame and
18 Cover EA 4 $3,780.00 $15,120.00 $1,200.00 $4,800.00 $2,032.50
19 Adjust Water Valve Cover EA 30 $755.00 $22,650.00 $950.00 $28,500.00 $813.75
20 Modify Inlet EA 2 $5,500.00 $11,000.00 $750.00 $1,500.00 $2,531.25
21(F) Aggregate Base (Class 2) CY 1500 $60.00 $90,000.00 $69.50 $104,250.00 $107.38
22 Cold Mill Asphalt Concrete SY 10000 $10.95 $109,500.00 $3.60 $36,000.00 $8.01
23 Asphalt Concrete (Type A) TON 2600 $152.00 $395,200.00 $169.00 $439,400.00 $167.75
24 Sidewalk (4" PCC) SF 9250 $22.00 $203,500.00 $16.50 $152,625.00 $16.63
25 Commercial Driveway SF 1100 $28.00 $30,800.00 $22.40 $24,640.00 $21.10
26 Concrete Curb Ramp SF 700 $52.00 $36,400.00 $23.00 $16,100.00 $30.88
27 Truncated Domes SF 500 $42.00 $21,000.00 $41.00 $20,500.00 $36.50
28 Concrete Curb LF 2710 $63.00 $170,730.00 $42.50 $115,175.00 $53.13
29 Concrete Curb (Type 3M) LF 300 $101.00 $30,300.00 $80.00 $24,000.00 $90.50
30 Curb and Gutter (Modified 6") LF 1200 $84.00 $100,800.00 $60.00 $72,000.00 $61.75
31 Repair Sidewalk Wall LS 1 $12,200.00 $12,200.00 $10,000.00 $10,000.00 $12,300.00
32 Concrete Retaining Curb LF 120 $950.00 $114,000.00 $890.00 $106,800.00 $685.00
33 Concrete Retaining Curb with Drainage LF 120 $945.00 $113,400.00 $900.00 $108,000.00 $705.00
34 Concrete Foundation (Sculpture) LS 1 $3,000.00 $3,000.00 $2,000.00 $2,000.00 $2,281.25
35 Truck Apron SF 3050 $34.00 $103,700.00 $40.00 $122,000.00 $32.38
36 Storm Drain (6" Perforated PVC) LF 110 $83.00 $9,130.00 $180.00 $19,800.00 $98.25
37 Storm Drain (15" HDPE) LF 248 $176.00 $43,648.00 $185.00 $45,880.00 $242.75
38 Storm Drain (15" RCP) LF 64 $308.00 $19,712.00 $250.00 $16,000.00 $277.00 Packet Pg. 191
39 Storm Drain (18" HDPE) LF 232 $193.00 $44,776.00 $190.00 $44,080.00 $255.75
BID TABULATION FOR:
S. BONNYVIEW ROAD/I-5 PHASE II IMPROVEMENTS BECHELLI
Job No.: 2644 J. F. Shea, Inc. Jason Abel Construction, Inc. AVERAGE
ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE
40 Modified Catch Basin No. 3 EA 2 $8,250.00 $16,500.00 $6,500.00 $13,000.00 $8,162.50
41 Modified Catch Basin No. 3 (w/ Baffle) EA 1 $8,250.00 $8,250.00 $9,500.00 $9,500.00 $9,912.50
42 Catch Basin No. 3 EA 5 $6,270.00 $31,350.00 $4,500.00 $22,500.00 $6,542.50
43 Flared End Section (15" RCP) EA 2 $1,870.00 $3,740.00 $2,000.00 $4,000.00 $1,792.50
44 Rock Energy Dissipater CY 4 $270.00 $1,080.00 $500.00 $2,000.00 $280.00
45 Bioretention Soil CY 150 $195.00 $29,250.00 $875.00 $131,250.00 $355.00
46 Drain Rock CY 80 $275.00 $22,000.00 $725.00 $58,000.00 $376.50
47 Filter Fabric SY 610 $6.00 $3,660.00 $20.00 $12,200.00 $8.63
48 Landscaping and Irrigation LS 1 $777,500.00 $777,500.00 $503,792.00 $503,792.00 $624,573.00
49 Water Main (4" DIP) LF 80 $302.00 $24,160.00 $685.00 $54,800.00 $415.50
50 Water Main (6" DIP) LF 34 $533.00 $18,122.00 $690.00 $23,460.00 $662.00
51 Water Valve (4" Gate Valve) EA 1 $3,300.00 $3,300.00 $950.00 $950.00 $3,162.50
52 Water Valve (6" Gate Valve) EA 1 $4,950.00 $4,950.00 $3,500.00 $3,500.00 $4,612.50
53 Blind Flange (6") EA 1 $990.00 $990.00 $1,900.00 $1,900.00 $2,272.50
54 Blind Flange (20") EA 1 $1,980.00 $1,980.00 $3,500.00 $3,500.00 $5,645.00
55 4" Blow-Off Valve EA 1 $7,700.00 $7,700.00 $4,500.00 $4,500.00 $5,300.00
56 Remove Fire Hydrant Assembly EA 1 $1,100.00 $1,100.00 $2,500.00 $2,500.00 $2,450.00
57 Fire Hydrant Assembly EA 2 $12,650.00 $25,300.00 $12,500.00 $25,000.00 $12,337.50
58 Relocate sign EA 2 $512.00 $1,024.00 $350.00 $700.00 $406.75
59 Reset Sign EA 4 $350.00 $1,400.00 $350.00 $1,400.00 $331.25
60 Install Sign EA 47 $545.00 $25,615.00 $450.00 $21,150.00 $485.00
61 Install Sign (Two-post) EA 6 $825.00 $4,950.00 $1,500.00 $9,000.00 $956.25
62 Object Marker (Type OM1-3) EA 5 $302.00 $1,510.00 $50.00 $250.00 $169.25
63 Pavement Marking (Temporary, Paint) SF 900 $5.00 $4,500.00 $5.75 $5,175.00 $5.19
64 Traffic Stripe (Temporary, Paint) LF 7800 $1.21 $9,438.00 $1.27 $9,906.00 $1.17
65 Traffic Stripe (6" Thermoplastic) LF 15000 $1.38 $20,700.00 $1.44 $21,600.00 $1.33
66 Traffic Stripe (8" Thermoplastic) LF 1700 $1.82 $3,094.00 $1.90 $3,230.00 $1.76
67 Pavement Marking (Thermoplastic) SF 3400 $7.15 $24,310.00 $7.48 $25,432.00 $6.91
68 Pavement Marker EA 540 $8.80 $4,752.00 $9.25 $4,995.00 $8.51
69 Install Centerline Monument and Cover EA 4 $990.00 $3,960.00 $1,500.00 $6,000.00 $1,347.50
70 Trench (Secondary) LF 1400 $94.00 $131,600.00 $159.50 $223,300.00 $99.63
71 Remove Traffic Signal LS 1 $60,500.00 $60,500.00 $25,000.00 $25,000.00 $53,500.00
72 Street Lighting LS 1 $308,000.00 $308,000.00 $272,090.00 $272,090.00 $250,022.50
73 Contractor Supplied Archaeological Monitor LS 1 $15,400.00 $15,400.00 $70,725.00 $70,725.00 $30,006.25
74 Contractor Supplied Biologist LS 1 $7,375.00 $7,375.00 $8,410.00 $8,410.00 $4,846.25
AVERAGE BID
TOTAL - CONTRACT ITEMS $4,400,126.00 $4,699,085.00 $4,336,881.50
Shaded areas indicate corrections made in accordance with the Spec
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Attachment: Notice of Exemption (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem)
CITY OF REDDING
Attachment: 102020 Staff Report (available online) (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5 Phase II Improvem)
MEETING DATE: October 20, 2020 FROM: Chuck Aukland, Public
ITEM NO. 4.11(f) Works Director
***APPROVED BY***
SUBJECT: 4.11(f)--Transportation Infrastructure Agreement for River Crossing Marketplace
Project
Recommendation
Approve the Transportation Infrastructure Agreement (Traffic Agreement) with the Costco
Wholesale Corporation (Costco) and Rich Development Enterprises (Rich) for I-5/South
Bonnyview interchange, South Bonnyview Road and Bechelli Lane improvements; and
authorize the Mayor to execute said Traffic Agreement.
Fiscal Impact
The total cost of all transportation infrastructure associated with the River Crossing Marketplace
Project (Project), including project development and construction, is estimated to be
approximately $18.4 million. Nearly $4 million was already expended with the completion of
northbound I-5 on-ramp widening associated with the Churn Creek Marketplace project on the
east side of the I-5/Bonnyview interchange. The interchange, the South Bonnyview/Bechelli
intersection and the Bechelli/Loma Vista intersection improvements are expected to be $7.5
million and are included in the adopted Citywide Transportation Development Impact Fee
Program (TIF). The frontage improvements and directly related turn lane/signal/median
improvements to and from the River Crossing Marketplace (RCM) Project are expected to be
just under $1.8 million. In accordance with the proposed Traffic Agreement, the City of Redding
(City) will be responsible for funding and constructing the TIF related improvements (City
project) and Costco-Rich will be responsible for funding and constructing the frontage and other
related improvements.
Costco-Rich TIF fees are estimated to be $3.2 million and will be deposited with the City in
advance of construction of the City project. The remaining balance will be funded from TIF bond
revenues approved by the City Council (Council) on April 16, 2019. The City is also working on
a cooperative agreement with the California Department of Transportation (Caltrans) to provide
funding for improvements that address existing operational deficiencies within the interchange
and identify the roles/responsibilities for each agency during construction within Caltrans right
of way. It is noted that the project costs and anticipated TIF fees are estimates and may increase
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Report to Redding City Council October 12, 2020
Re: 4.11(f)--Transportation Infrastructure Agrmt for River Crossing Marketplace Proj Page 2
or decrease pending actual project construction costs and the structures developed with the
project.
The Churn Creek Road/Rancho Road/Victor Avenue intersection improvements are included in
the TIF Program and will be constructed by the City at a later date and separate from this Traffic
Agreement at an estimated cost of $5.1 million.
Alternative Action
The City Council (Council) could decide to not approve the agreement. It is expected that this
action will likely result in the project not moving forward in the short term.
Background/Analysis
On May 19, 2020, the Council approved the River Crossing Marketplace (RCM) Project
(Specific Plan SP-2017-00082). The conditions of development for the project require various
transportation related infrastructure improvements including, but not limited to, the I-
5/Bonnyview Interchange, the South Bonnyview/Bechelli intersection and the Bechelli/Loma
Vista intersection improvements. These interchange and intersection improvements are included
in the City’s TIF Program and are therefore eligible for credit and/or reimbursement in
accordance with Chapter 16.20 of the Redding Municipal Code. The developer of the project has
requested that the Council consider credit/reimbursement for the conditioned improvements.
City staff and RCM representatives have completed negotiations culminating in a proposed
Traffic Agreement for the Council’s consideration. The agreement includes the following key
elements:
• Project Delineation – The City will be responsible for designing and constructing the
interchange improvements as well as the South Bonnyview/Bechelli and Bechelli/Loma
Vista intersection improvements. The interchange work will generally consist of
widening both the northbound and southbound off-ramps to accommodate additional
traffic demand. A two-lane roundabout will be constructed at the South
Bonnyview/Bechelli intersection and a new traffic signal at the Bechelli/Loma Vista
intersection. The construction project(s) will be delivered via public works contract(s),
awarded by the City Council, and administered by City staff/consultant. The anticipated
costs, including construction management and capital, are estimated at $7.5 million.
These project costs are eligible for credit-reimbursement.
Costco-Rich will be responsible for the frontage along South Bonnyview and Bechelli
including curb, gutter and sidewalk, streetlights, roadway widening for turn lanes, median
relocation along Bechelli, and traffic signal modification at the entrance of the project
which is shared with Blue Shield. The City will provide the final roadway wearing
surface, striping, and signage along Bechelli Lane.
• Right of Way – RCM will be responsible for dedication of all necessary right of way
along all project frontages for roadway widening including along I-5. In addition, RCM
will be responsible for acquiring all off-site right of way necessary for the roundabout
installation with dedication to the City. The City will provide all necessary right of way
engineering for the proposed acquisition of the off-site right of way.
Packet Pg. 195

Report to Redding City Council October 12, 2020
Re: 4.11(f)--Transportation Infrastructure Agrmt for River Crossing Marketplace Proj Page 3
• Project Financing and TIF Credit/Reimbursement – The agreement requires RMC to
advance payment of all estimated TIF fees associated with the Specific Plan prior to the
City soliciting construction bids. The agreement allows for TIF credit as properties
develop in the River Crossing Marketplace Shopping Center.
Should the City Council approve the agreements, construction of the transportation
improvements should begin in summer 2021 and be completed the following spring.
The agreement has been approved as to form by the City Attorney.

Attachments
Location Map
Transportation Infrastructure Agreement (available online)
Exhibit A (available online)
Exhibit B (available online)
Exhibit C (available online)
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Exhibit A
Costco‐Rich‐City Transportation Infrastructure Responsibility and Estimated Costs
Attachment: 102020 Staff Report (available online) (4.11(a)--Award Bid No. 5221; S. Bonnyview Rd/I-5
Description Costco‐Rich Improvements (see Exhibit B for More Detail) City Improvements Total Est. Cost
SP Condition Scope Est. Cost Scope Est. Cost Comments
Bechelli Area
Costco to provide proportionate share, City to build
Loma Vista Intersection 71 Proportionate Share of signal per Condition 71 $ 100,000 Full Signal* $ 400,000 $ 500,000 prior to occupancy
Loma Vista Traffic Calming 67 Complete Traffic Calming Measures per Condition 67 $ 50,000 None $ ‐ $ 50,000 Costco to construct measures per EIR commitment

Final Overlay, Micro‐surfacing and Costco to construct all improvements, City to provide
Bechelli (north of intersection) 55‐57, 59‐63, 68, 73 Widening, Frontage, Intersections, right of way $ 770,000 Final Striping* $ 210,000 $ 980,000 final overlay and final striping
City to construct Roundabout and all widening on
Bonnyview ‐ Intersection to Fwy. 55, 59‐63 Frontage, Widening, Right of Way Acquisition/Dedication $ 600,000 Roundabout* $ 2,600,000 $ 3,200,000 Bonnyview
Interchange
SB Off Ramp
Intersection 55, 64, 69 Frontage along Bonnyview and all right of way $ 320,000 Remaining Intersection Work* $ 540,000 $ 860,000 Intersection Work Only

City to construct ramp widening ‐ aux lane may be
Ramp 55, 64, 69 All right of way dedication $ ‐ Ramp Widening* $ 1,500,000 $ 1,500,000 added by Caltrans and City
NB Off Ramp
Intersection 65, 70 None $ ‐ All Intersection Improvements* $ 310,000 $ 310,000 City to construct Intersection improvements.
Ramp 65, 70 None $ ‐ Ramp Widening* $ 1,700,000 $ 1,700,000 City ot construct ramp widening

Other City Improvement Outside Ramp Widening ‐ Project is Complete with Previously
NB On Ramp None of this Agreement $ 3,959,200 $ 3,959,200 Entitled Projects
Churn Creek Bottom
Hartmeyer 66 Proportionate Share of Intersection per Condition 66 $ 200,000 None $ ‐ $ 200,000 City to Transfer Proportionate Share to County

Other City Improvement Outside Future Roundabout and Churn Creek Improvements
Rancho‐Victor‐Huntington 66, 72 None $ ‐ of this Agreement $ 5,100,000 $ 5,100,000 by City
Total Costs $ 2,040,000 $ 16,319,200 $ 18,359,200
Transportation Infrastructure Agreement (9/17/20)
City of Redding – Costco Wholesale Corporation – Rich Development Corporation
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LEGEND
"
"A
E
N
LI
H
TC
NORTH
A
M
SCALE: 1"=100'
SHOP 1 MAJOR 1
9,690 SF 21,400 SF
"
MAJOR 2
"A
E
16,300 SF
N
LI
H
TC
A
M
PAD 1
SF
2,800
PAD 2
5,700 SF
SHOPS 2
6,000 SF
Project No. 11145014

Computer No. 2226
Date 06.04.19
COSTCO - RICH IMPROVEMENTS NOTES
EXHIBIT B-1
Filename: N:\US\Redding\Projects\561\11212562\Digital_Design\ACAD 2018\Figures\11212562 EX_COSTCO_Rich Improvement.dwg Plot Date:
18 September 2020 - 1:13 PM
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LEGEND
NOTES
SCALE: 1"=10'
SCALE: 1"=10'
SCALE: 1"=10'

Computer No. 2226
Date 06.04.19
SCALE: 1"=10'
COSTCO - RICH IMPROVEMENTS
EXHIBIT B-2
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LEGEND
NOTES
SCALE: 1"=10'
SCALE: 1"=10'

Computer No. 2226
Date 06.04.19
COSTCO - RICH IMPROVEMENTS
EXHIBIT B-3
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Exhibit C (7/6/20)
Transportation Fee Estimate
Estimated Transportation Fees
City Fee Rate 2020 Estimated Fees
Costco
Retail Store (152,101 square feet)
152,101 Store ‐ 857 Discount Club $9698 per thousand sf $ 1,475,075
30 fueling Stations (9000 sf)/sales kiosk (540sf)
30 Pumps ‐ 944 ‐ Gas/Service Station 24214 per pump $ 726,420
Costco Only Subtotal $ 2,201,495
Rich Development
Retail Shops: Major 1, Major 2, Retail ‐ 37,700 sf retail
37,700 sf retail ‐ 820 Shopping Center Retail $9698 per thousand sf $ 361,735
Pad 1: Fast Food Rest. w/ Drive Thru (2,800 sf)
2,800sf ‐ (934 fast food with drive thru $50558 per thousand sf $ 141,562
Pad 2: Coffe Shop w/ Drive Thru (2,500sf) and Small Retail (3200 sf)
2,500 sf ‐ 937 coffee shop with drive through $68750 per thousand sf $ 171,875
3,200 sf ‐ 820 Retail $9698 per thousand sf $ 31,034
Subtotal $ 202,909
Shops 1: Small Restaurant (6400 sf) and 3 tenant retail spaces (3,290 sf)
6,400 sf ‐ 932 retail $28167 per thousand sf $ 180,269
3,290 sf ‐ 820 retail $9698 per thousand sf $ 31,906
Subtotal $ 212,175
Shops 2: 1 tenant spaces (6,000sf)
6,000sf ‐ 820 retail $9698 per thousand sf $ 58,188
Subtotal $ 58,188
Rich Only Subtotal $ 976,570
Costco Plus Rich Total $ 3,178,065
Transportation Infrastructure Agreement (7/6/20)
City of Redding – Costco Wholesale Corporation – Rich Development Corporation
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CITY OF REDDING

ITEM NO. 4.11(b) Works Director
***APPROVED BY***
SUBJECT: 4.11(b)--Cooperative Agreement with Shasta Regional Transportation Agency for
Member Agency Participation
Recommendation
Authorize the Mayor to execute a Cooperative Agreement (Agreement) with the Shasta Regional
Transportation Agency (SRTA) for member agency participation.
Fiscal Impact
There is no impact to the General Fund as a result of approving the proposed Agreement, as it
simply formalizes the statutorily designated roles and responsibilities of each agency when
coordinating as a region on transportation and transit related issues. A minor amount of staff time
was used to review and negotiate the Agreement.
Alternative Action
The City Council (Council) could choose not to authorize the Mayor to execute the attached
Agreement and instead provide staff with alternate direction. This alternative will lead to further
consultation with Shasta Regional Transportation Agency (SRTA) to ensure the City of Redding
(City) maintains eligibility for future funding allocations.
Background/Analysis
SRTA has been operating as a separate and distinct public agency without any formal
organizational agreement with its member agencies following its separation from Shasta County
in 2012. The proposed Agreement will formally recognize SRTA’s role as the Regional
Transportation Planning Agency (RTPA) for State of California (State) funding and the
Metropolitan Planning Organization (MPO) for federal funds. SRTA oversees the allocation of
funding for certain State and federal programs to member agencies through their role as the
RTPA and MPO.
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Re: 4.11(b)--Agreement with Shasta Regional Transportation Agency for Member Agency
Participation Page 2
Since December 2019, the SRTA Board of Directors (Board) considered information on several
occasions (see attached SRTA Board Items) and provided direction to its staff to develop a
formal agreement with member agencies that would recognize SRTA, its role in the region, and
clarify how the agencies will cooperatively participate in SRTA activities. The process started
with a proposal to execute a Joint Powers Agreement that would establish SRTA as a State-
recognized Council of Government (COG). Formation of a COG could provide a regional
decision-making body for not only transportation related roles and cooperation, but potentially
other cross jurisdictional functions like housing or groundwater. SRTA staff also suggested
changes to the City of Redding representation on the SRTA Board desiring to eliminate the
RABA representative and adding a second City of Redding representative. Staff from the
member agencies weighed the benefits and implications of forming a COG and the City’s
representation on the SRTA Board. After several discussions with management staff from each
member agency and SRTA, it was agreed that a simple cooperative agreement would suffice in
providing the formal recognition desired. The proposed Agreement is the culmination of those
discussions.
The Agreement has been approved as to form by the City Attorney and the other participating
partners.
• This agenda item is a routine operation item.
Attachments
Agreement
10-21-21 SRTA Staff Reports (Available online)
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COOPERATIVE AGREEMENT WITH
Attachment: Agreement (4.11(b)--Agreement with Shasta Regional Transportation Agency for Member Agency Participation)
SHASTA REGIONAL TRANSPORTATION AGENCY
FOR MEMBER AGENCY PARTICIPATION
Representing: County of Shasta, City of Anderson, City of Redding, and
City of Shasta Lake
V.8
(January 3, 2022)
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COOPERATIVE AGREEMENT WITH
SHASTA REGIONAL TRANSPORTATION AGENCY FOR
MEMBER AGENCY PARTICIPATION
THIS AGREEMENT is made as of the date of the last signature affixed hereto by and among
the cities of Anderson, Redding, Shasta Lake, and the county of Shasta, heretofore named
“member agencies.”
RECITALS:
WHEREAS, the people residing within the incorporated and unincorporated areas of
Shasta County have an interest in a well-coordinated and planned transportation system; and
WHEREAS, State and Federal legislators designated the Shasta region as a State Local
Transportation Commission in 1972 (PUC §130000 et al.) (Government Code §29532, 29535) and
a Federal Metropolitan Planning Organization in 1981 (USC Title 23, §134); and
WHEREAS, on July 1, 2012, the agency reorganized to form the Shasta Regional
Transportation Agency (SRTA), a separate and distinct entity from its member agencies; and
WHEREAS, the member agencies desire to establish this Agreement in order to: (1)
formally recognize the Shasta Regional Transportation Agency as the regional transportation
planning entity under State and Federal law; (2) outline the agency’s purpose and functions as
defined by those laws as updated from time-to-time; (3) agree to promote a governing structure
to address transportation-related needs of regional significance; and (4) facilitate cooperation
among its member agencies; and
WHEREAS, transportation and transportation-related challenges and opportunities within

the region transcend local governmental boundaries and have Countywide implications; and
WHEREAS, there is a demonstrated need for an organization with representatives from

the member agencies to provide a forum to address these challenges and opportunities; and
WHEREAS, the member agencies believe that a Countywide transportation planning

organization, governed by elected officials from among the member agencies is best suited for
this type of regional coordination; and
WHEREAS, the member agencies, working together through this organization can exercise
initiative, leadership, and responsibility for addressing Countywide transportation-related issues;
and
WHEREAS, the Shasta Regional Transportation Agency can conduct certain governmental
operations of common interest efficiently and economically through the cooperation of its
members and the pooling of common resources.
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COOPERATIVE AGREEMENT FOR
SHASTA REGIONAL TRANSPORTATION AGENCY PARTICIPATION
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IN WITNESS THEREOF, it is mutually agreed as follows:
1. THE SHASTA REGIONAL TRANSPORTATION AGENCY
By adoption of this Agreement, the parties hereto formally recognize the Shasta Regional
Transportation Agency, separate and distinct from its member entities, as the agent which
exercises the roles and responsibilities described in this Agreement.
The Shasta Regional Transportation Agency serves as both the Local Transportation Commission as
designated by what was then known as the Secretary of the Business, Transportation and Housing
Agency for the State of California; (Government Code §29535) and as the Federally designated
Metropolitan Planning Organization as approved by the Governor of California for the Shasta
County region. Inherent in these State and Federal designations are the following
responsibilities:
a. Act as lead-agency for determination of any applicable air quality conformity

between transportation plans, transportation programs, and transportation
projects and the applicable State Implementation Plan in accordance with Title 23
USC §134;
b. Serve as the regional transportation planning and programming representative for

the purpose of acting upon any appropriate proposals which may be presented to
it for consideration and for transmission of proposed recommendations to Federal
and State agencies;
c. Serve as the regional, multi-jurisdictional organization which may be required by

State or Federal law or regulation so that member agencies can continue to qualify
for State and Federal funds and programs, and to review and comment on
applications for Federal or State funds or programs when appropriate by law or
regulation;
d. Provide assistance to member agencies to collect, analyze, and disseminate

information which will be of value to member agencies, including Federal census
data and information on State and Federal aid programs, and provide technical
assistance as may be requested by member agencies;
e. Represent the region for transportation-related issues before State and Federal
governments and vigorously express to State and Federal agencies the local
government point of view on regionwide problems;
f. Develop transportation-related plans, programs and policies consistent with state
and federal requirements, including coordination with local agencies;
g. Facilitate cooperation and agreement between local government bodies for
transportation-related issues and challenges which are common to its members;
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h. Coordinate grant efforts, including applying for grants on behalf of the region, or
providing technical grant support to member agencies;
i. Manage Transportation Development Act, Regional Surface Transportation, State

Transportation Improvement Program, and other funds allocated at the regional
level;
j. Provide funding to member agencies as sub-recipients of regional, State, and

Federal funds pursuant to Sub-recipient Cooperative Agreements which outline
grantor requirements associated with the fund sources provided; and
k. Other duties as authorized under State and Federal law with respect to Local
Transportation Commissions and Metropolitan Planning Organizations.
2. BYLAWS
The Shasta Regional Transportation Agency Board of Directors maintains bylaws guiding agency
procedures, functions, officer duties and membership. Amendments to all or a portion of these
bylaws are made by the Shasta Regional Transportation Agency Board of Directors in the manner
prescribed in the bylaws.
3. POWERS AND FUNCTIONS
Pursuant to the second paragraph in the recitals above, the Shasta Regional Transportation
Agency has the following powers to establish and administer the agency, and in the exercise of
that power, the Shasta Regional Transportation Agency is authorized in its own name to:
a. Employ an executive director as the chief administrative officer, treasurer, and

secretary of the agency;
b. Employ staff and contract for professional services;
c. Make and enter into contracts;
d. Acquire, hold, and convey real and personal property;
e. Incur debts, obligations, and liabilities;

f. Accept contributions, grants, or loans from any public or private agency or
individual, or the United States, or the State of California, or any department,
instrumentally, or agency thereof, for the purpose of financing its activities;
g. Invest money that is not needed for immediate necessities, as the Shasta Regional
Transportation Agency Board of Directors determines advisable, in the same
manner, and upon the same conditions as other local entities in accordance with
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Section 53601 of the California Government Code;
h. Exercise the responsibility and duties required of a Local Transportation
Commission and a Metropolitan Planning Organization;
i. Sue and be sued, in its own name only, but not in the name or stead of any
member agency; and
j. Perform all other acts reasonable and necessary to carry out the purpose of this
Agreement;
k. Other duties as may be assigned by the Shasta Regional Transportation Agency

Board of Directors, or prescribed in the SRTA Bylaws.
4. COOPERATION
The parties to this Agreement agree to cooperate to perform the functions outlined in this
agreement and assign representatives to serve on the Shasta Regional Transportation Agency.
Each representative shall act on behalf of the Shasta Regional Transportation Agency in
consideration of regional challenges and opportunities, subject to any necessary and legal
approvals by the legislative bodies of the member agencies. The parties recognize that the
resources of the Shasta Regional Transportation Agency are limited and not all needs can be met
for all areas of the region at any one time; however, the Shasta Regional Transportation Agency
Board of Directors will strive for equity across all jurisdictions of the region and all populations.
Some regional opportunities and decisions may only directly benefit a particular member, but
still be in the best interest of the region as a whole. A stronger region ultimately benefits all
member agencies.
5. INDEMNITY
Except as may be otherwise agreed in writing between the Shasta Regional Transportation
Agency (“SRTA”) and member agencies, the debts, liabilities, and obligations of SRTA shall not be
debts, liabilities, and obligations of the member agencies.
SRTA and the member agencies each agree to indemnify, defend, and save harmless the other
and the other's officers, agents, and employees, from and against any and all claims or losses
arising out of, or in any way related to, the indemnifying party's performance under this
agreement, including, but not limited to, claims for property damage, personal injury, death, and
any legal expenses (such as reasonable attorneys' fees, court costs, investigation costs, and
experts' fees), but only in proportion to and to the extent such claims or losses (including
reasonable attorneys' fees) are caused by or result from the acts or omissions of the indemnifying
party, its officers, agents, or employees. A party's "performance" includes the party's action or
inaction and the action or inaction of that party's officers, agents, and employees.
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6. ATTEST
County of Shasta City of Redding
______________________________ ______________________________
Chair, Board of Supervisors Mayor, City of Redding
Date: _________________________ Date: __________________________
City of Anderson City of Shasta Lake
______________________________ ______________________________
Mayor, City of Anderson Mayor, City of Shasta Lake
Date: _________________________ Date: __________________________
Shasta Regional Transportation Agency
______________________________
Chair
Date: _______________________________
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Attachment: 10-21-21 SRTA Staff Reports (Available online) (4.11(b)--Agreement with Shasta Regional Transportation Agency for Member
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CITY OF REDDING

ITEM NO. 4.11(c) Works Director
***APPROVED BY***
SUBJECT: 4.11(c)--Award Request for Proposals (Schedule No. 5246); Authorize Execution
of Consulting and Professional Services Contract for the Construction Management and
Inspection Services for the Magnolia Area Sanitary Sewer Improvements Project.
Recommendation
Authorize the following actions relative to Request for Proposals (RFP) (Schedule No. 5246),
Construction Management and Inspection Services for the Magnolia Area Sanitary Sewer
Improvements Project (Project):
(1) Award RFP to Ghirardelli Associates, Inc.;
(2) Authorize the Mayor to execute a Consulting and Professional Services Contract for a
not-to-exceed fee of $833,254.10 with Ghirardelli Associates, Inc. to provide
Construction Management and Inspection Services for the Magnolia Area Sanitary Sewer
Improvements Project; and
(3) Authorize the City Manager to approve contract amendment increases up to $50,000.
Fiscal Impact
The consultant fee is estimated at $833,254.10 based on the scope of services as well as previous
similar project cost comparisons, and the contract will be for actual work performed. However,
staff recommends the approval of an additional $50,000 in contingency reserve should
unforeseen project issues arise. If the reserve is needed, a contract amendment would be
negotiated with the consultant and approved by the City Manager.
Funding for the Magnolia Area Sanitary Sewer Improvements Project will come from the
Wastewater Utility fund, the Water Utility fund, the Storm Drain Utility fund, and the Local
Streets and Roads fund.
Alternative Action
The City Council (Council) could choose not to award this contract, in which case, City of
Redding (City) staff would be required to manage construction management and inspection. This
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Re: 4.11(c)--Request for Proposals No. 5246 Construction Management Services Page 2
would require either consultant services to be solicited for other capital work or a reduction in
the City’s capital program delivery.
Background/Analysis
The Magnolia Area Sanitary Sewer Improvements Project includes replacement and repair of
most of the sanitary sewer infrastructure as well as some minor storm drain and water system
improvements within Placer Street, Magnolia Avenue and several adjacent streets. Sanitary
sewer improvements include replacement of nearly 11,000 linear feet of existing six-inch and
eight-inch diameter sanitary sewer mains, by open trench or pipe bursting methods, with
replacement of sewer laterals to the right-of-way boundary and rehabilitation or replacement of
sewer manholes. Approximately 600 linear feet of storm drain piping will be replaced by open
trench and slipline methods, and 1,800 linear feet of Water system piping will be replaced
including the associated water services and meter boxes. Once complete, the entire roadway
along Placer Street will be rehabilitated with new asphalt concrete pavement and striping.
The design phase is complete and the project began advertising for construction bids on
December 17, 2021. The tentative project schedule calls for construction to begin in March 2022.
Because the City’s engineering staff will be overseeing approximately 20 projects this upcoming
construction season, there is insufficient staff to manage a project of this magnitude and
complexity without affecting the delivery of other projects. As such, consultant support is
required.
CONSULTANT SELECTION PROCESS
In October 2021, a formal Request for Proposals (No. 5246), outlining the specific scope of
work, was advertised. Proposals were required to include a scope of work and proposed fee.
Proposals and fee schedules were received on November 12, 2021, from three firms. A review
and selection panel was formed with members from the Public Works Department. The panel
reviewed the proposals and ranked the firms as follows:
FIRM RANK
Ghirardelli Associates, Inc. 1
TRC Engineers, Inc. 2
Jacobs Engineering Group, Inc. 3
Proposals were evaluated based on their understanding of the scope of work, ability to meet the
proposed schedule and maintain the project budget, experience and qualifications of the
proposed staff, ability to work with City staff, project approach, familiarity with State of
California and City procedures, and geographic location of the team. Applying the criteria to the
proposals, the selection panel determined that Ghirardelli Associates, Inc., was the best qualified
firm to provide the required services for this project.
Following the evaluation and ranking, Ghirardelli Associates, Inc.’s, proposed fees were opened,
evaluated, and negotiated to include reasonable costs based on the scope of services as well as
previous similar project cost comparisons.
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Re: 4.11(c)--Request for Proposals No. 5246 Construction Management Services Page 3
A professional services agreement with Ghirardelli Associates, Inc., has been approved as to
form by the City Attorney’s Office and is attached.
c: Josh Anthony, Construction Manager

Amber Edenburn, Purchasing Officer
Attachments
Contract
Location Map
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Attachment: Contract (4.11(c)--Request for Proposals No. 5246 Construction Management Services)
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Attachment: Location Map (4.11(c)--Request for Proposals No. 5246 Construction Management Services)
CITY OF REDDING

ITEM NO. 4.11(d) Works Director
***APPROVED BY***
SUBJECT: 4.11(d)--COVID-19 Economic Stimulus Package Projects
Recommendation
Accept update on the City of Redding’s (City) COVID- 19 Local Economic Stimulus Package
projects.
Fiscal Impact
The City Council (Council) previously approved an allocation of $9 million in Greenhouse Gas
(GHG) Cap and Trade auction proceeds to be used for projects that reap an energy savings
benefit to the City of Redding (City). To date, the City Manager has authorized purchases and
projects totaling nearly $3.2 million and a consulting services agreement for engineering support
for just over $1.2 million.
Alternative Action
The Council could choose not to accept the project status report and provide further direction to
staff.
Background/Analysis
On Tuesday, April 21, 2020, the Council unanimously approved the City of Redding Economic
Response Plan. Included in the plan, is the allocation of $9 million in Cap and Trade auction
proceeds to be used for several projects (Program) associated with the Local Economic Stimulus
Package that equates to a savings in energy costs for the City. On May 5, 2020, the Council
authorized the City Manager to execute agreements, purchase orders, and contracts associated
with the program to ensure an expedited delivery schedule. The Council also directed staff to
provide regular status updates on the program and ratify all City Manager awards.
As directed by the City Manager, staff has endeavored to break up most of the work into smaller
contracts, with values lower than $500,000, with the idea that local contractors and vendors will
compete better due to lack of mobilization costs and other local advantages. However, the City
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Re: 4.11(d)--COVID Economic Stimulus Package Projects Update Page 2
has limited control because these are Public Works contracts and must be awarded to the lowest
responsible and responsive bidder in accordance with State of California law.
To date, staff has awarded 14 projects totaling just under $3.2 million, including projects for
lighting improvements at sport fields, the Library, the Corporation Yard, City Hall, and the
Police Department, and projects to install solar power generation systems and replace roofs at
various fire stations, as well as several purchase orders and on-call contract services for lighting,
plumbing, mechanical work, and equipment. Seven projects have been completed, and nine of
the 14 projects have been awarded to contractors with local offices.
Staff and the design consultant are finalizing bid packages for the final LED Lighting Retrofit at
Various Locations Project and the Aquatic Center Pumping System Upgrades Project, and staff
plans to advertise both projects for construction bids in January 2022. The design consultant is
also preparing draft design packages for several heating, ventilation, and air conditioning
(HVAC) projects. The attached Project Status Report provides more detailed information on
project status and costs. Staff will continue to return to the Council monthly to provide progress
updates.
• Budget and Financial Management – “Achieve balanced and stable 10-year Financial
• Communication and Transparency – “Improve the quality of communication with the
public trust.”
decisions today.”
Attachments
Project Status Report

05-05-20 Staff Report (available online)
04-21-20 Staff Report (available online)
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Energy Efficiency Economic Response Plan (EEERP) Project Status Report
Estimated
Award/PO Ratification Local Contractor, $ to Local Completion Acceptance
Project # Description Project Type Contract Method Date Date Contractor Sub, or Supplier? Cost Est Actual Cost Contractors Date Date Project Status
PROJECTS IN CONSTRUCTION
Sourcewell purchase order for stadium lighting (Equipment Only) at Alta Mesa Purchase Order
C19-PO-01 Stadium Lighting 7/16/2020 7/21/2020 Musco No $ 1,227,941 $ 1,227,941 $ - 2/18/2022 Purchase order with Musco for equipment.
Park, Softball Park, South City Park, Buckeye Park, and Caldwell Park (Equipment Only)
C19-L-04 LED Lighting Retrofit at City Hall and Police Station Lighting Standard Bid 8/2/2021 8/17/2021 Fluoresco Services, LLC No $ 519,000 $ 144,118 $ - 2/1/2022 Construction delayed because of some long material lead times.
Installation of City purchased stadium lighting equipment at Buckeye Park and Standard Bid
C19-LS-02 Stadium Lighting 2/17/2021 3/16/2021 Builders Solutions, Inc. Yes $ 341,500 $ 303,485 $ 303,485 2/1/2022 Contractor completing punch-list items.
Caldwell Park (Installation Only)
Attachment: Project Status Report (4.11(d)--COVID Economic Stimulus Package Projects Update)
Installation of City purchased stadium lighting equipment at Alta Mesa Park, Standard Bid
C19-LS-01 Stadium Lighting 3/31/2021 4/20/2021 Builders Solutions, Inc. Yes $ 465,014 $ 463,168 $ 463,168 2/18/2022 Construction in progress. All fields except Tiger Field complete.
Softball park, South City Park Kiwanis 1, and Tiger Field (Installation Only)
C19-S-01 Solar PV at Fire Stations 7 & 8 Solar Standard Bid 9/29/2021 10/19/2021 B & B Solar Inc. Yes $ 100,529 $ 98,900 $ 98,900 2/20/2022 Construction starting.
C19-S-02 Solar PV & Replace Roofs at Various Fire Stations (Stations 2, 4, 5, and 6) Solar Standard Bid 11/23/2021 12/21/2021 Harbert Roofing, Inc. Yes $ 525,610 $ 426,213 $ 426,213 5/1/2022 Construction starting.
C19-L-06 LED Lighting Retrofit at Civic Center Auditorium Lighting Standard Bid 11/23/2021 12/21/2021 Fluoresco Services, LLC No $ 162,111 $ 77,387 $ - 2/1/2022 Construction starting.
PROJECTS IN DESIGN
LED Lighting Retrofit at Caldwell Park, Fire Stations, MLK Jr Center, Enterprise Park,
C19-L-05 Lighting Standard Bid $ 616,761 4/15/2022 Jacobs finalizing bid package.
Old City Hall, Senior Citizens Hall, Soccer Park, and Aquatic Center.
C19-M-03 Upgrade HVAC at City Hall & Police Department HVAC Standard Bid $ 888,430 5/31/2022 Jacobs preparing design package.
C19-M-04 Upgrade HVAC at Caldwell Park Rec Center and Enterprise Park Community Room HVAC Standard Bid $ 171,000 6/15/2022 City will work with on-call contractor for improvements.
C19-M-05 Upgrade HVAC at Corp Yard HVAC Standard Bid $ 195,000 7/3/2022 Jacobs preparing design package.
C19-P-03 Upgrade Pumping Control System at the Aquatic Center Plumbing Standard Bid $ 132,239 4/1/2022 Jacobs preparing bid package.
Structural design and improvements needed for addition of solar

C19-S-03 Solar PV & Replace Roofs - Fire Stations 1 and 3 Solar Standard Bid $ 250,000 TBD
equipment. Staff evaluating cost to benefit.
C19-W-04 Replace Windows at Fire Stations 1 through 6 Windows Standard Bid TBD 5/31/2022 City staff is preparing design package in-house.
Design on hold until City can determine if budget will be

C19-M-06 Replace HVAC at Civic Center Auditorium HVAC Standard Bid $ 3,500,000 TBD
available.
Design on hold until City can determine if budget will be
C19-S-04 Install Solar and Replace Roof at Civic Center Auditorium Solar Standard Bid $ 1,600,000 TBD
available.
PROJECTS COMPLETE
C19-L-01 LED Lighting Retrofit at three Non Profit Buildings at Diestelhorst Landing. Lighting On-Call Contract 6/9/2020 7/21/2020 B&C Yes $ 48,000 $ 13,000 $ 13,000 7/9/2020 7/31/2020 Construction completed.
C19-L-02 LED Lighting Retrofit at Library Lighting Standard Bid 11/19/2020 12/15/2020 Clear Blue Energy Corp. No $ 194,263 $ 53,633 $ - 3/1/2021 2/22/2021 Construction completed.
C19-L-03 LED Lighting Retrofit at Corp Yard Lighting Standard Bid 12/15/2020 1/19/2021 Fluoresco Services, LLC No $ 391,117 $ 143,650 $ - 6/22/2021 8/6/2021 Construction completed.
C19-P-01 Replace Water Heaters in Fire Stations 2, 3, 4, and 6 Plumbing On-Call Contract 6/30/2020 7/21/2020 American Leak Detection Yes $ 49,000 $ 13,050 $ 13,050 9/16/2020 10/2/2020 Construction completed.
C19-P-02 Replace Laundry Facilities in Fire Stations 2, 3, 5, 7, and 8 Plumbing On-Call Contract 6/25/2020 7/21/2020 American Leak Detection Yes $ 17,000 $ 12,759 $ 12,759 9/16/2020 10/2/2020 Construction completed.
C19-M-01 Replace HVAC Units in Fire Stations 1,2,4,6 HVAC On-Call Contract 6/9/2020 7/21/2020 ACCO Yes $ 92,109 $ 95,278 $ 95,278 12/1/2020 11/30/2020 Construction completed.
C19-M-02 Replace HVAC Units in Old City Hall HVAC On-Call Contract 6/15/2020 7/21/2020 ACCO Yes $ 135,755 $ 97,985 $ 97,985 1/20/2021 1/13/2021 Construction completed.
Sub Total: $ 11,622,379 $ 3,170,566 $ 1,523,838
PROJECT MANAGEMENT/DESIGN/CONSTRUCTION MANAGEMENT SERVICES

C-19-DC-01 Project Management, Design and Construction Services Engineering Consultant PSA 6/9/2020 7/21/2020 Jacobs Engineering Yes $ 1,240,816 On-going design and construction management services
Project Budget $9 M. Projects will be prioritized and delivered to

Total $ 12,863,195 $ 3,170,566 $ 1,523,838 fit within approved budget
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CITY OF REDDING
MEETING DATE: May 5, 2020 FROM:
Attachment: 05-05-20 Staff Report (available online) (4.11(d)--COVID Economic Stimulus Package Projects Update)
Barry Tippin, City Manager
ITEM NO. 9.1(b)
***APPROVED BY***
SUBJECT: 9.1(b)--Consider authorizing the City Manager to award energy savings contracts,
purchase orders, and agreements related to the Green House Gas (GHG) funding approved by
the City Council as part of the Local Economic Stimulus.
Recommendation
Authorize the City Manager to award any public works contract, purchase order, or agreements,
of any value, associated with the $9.5 million GHG funding approved as part of the Local
Economic Stimulus Package.
Fiscal Impact
The City Council has previously approved the allocation of $9.5 million in Cap and Trade
auction proceeds to be used for projects that reap an energy savings benefit to the City of
Redding. There is no further fiscal impact to granting authority to the City Manager to execute
the agreements, purchase orders, and contracts associated with these projects. There may,
however, be an added benefit of seeing the money infused more rapidly into the local economy.
Alternative Action
The City Council could choose to not authorize the City Manager to execute the agreements,
purchase orders, or contracts associated with the Cap and Trade distribution funds to expedite
delivery of the work. This would lengthen the process to use the authorized funding.
Background/Analysis
On Tuesday, April 21, 2020, the City Council unanimously approved the Economic Response
Plan. Included in the plan is the allocation of $9.5 million in Cap and Trade auction proceeds to
be used for projects associated with the Local Economic Stimulus Package that equate to a
savings in energy costs for the City of Redding. By authorizing the City Manager to negotiate,
execute, and direct the agreements, purchase orders and contracts, staff can proceed with rapidly
assigning the work and awarding bids. The benefit to this is being able to see the Cap and Trade
action proceeds go to work as soon as possible in the community, and thereby providing the local
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Report to Redding City Council April 28, 2020
Re: 9.1(b)--Authorize City Manager to award energy savings contracts Page 2
economy a direct opportunity to see a quick positive impact to jobs and business activity. The
projects within the package may include, , LED light replacement in City facilities, reroofing and
some solar installation at Fire Stations, replacing largely older and heavy energy using
equipment with newer more efficient equipment, and additional energy saving projects to be
determined
 Budget and Financial Management – “Achieve balanced and stable 10-year Financial
 Public Safety – “Work to improve all aspects of public safety to help people feel secure
 Communication and Transparency – “Improve the quality of communication with the
public trust.”
 Government of the 21st Century – “Be relevant and proactive to the opportunities and
decisions today.”
 Economic Development – “Facilitate and become a catalyst for economic development
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CITY OF REDDING
MEETING DATE: April 21, 2020 FROM:
Barry Tippin, City Manager
ITEM NO. 9.1(b)
***APPROVED BY***
SUBJECT: 9.1(b)--Consider Economic Response Plan related to the Covid-19 pandemic's
impact on the City and provide direction regarding mitigation measures.
Recommendation
Accept the City of Redding Economic Response Plan and provide direction to staff as follows:
(1) Approve deferral of Transient Occupancy Tax (TOT) hotels and motels.
(2) Approve modification of existing Community Assistance for Redding Electric Services
(CARES) guidelines.
(3) Approve modification of amortization policy for City of Redding utility bills.
(4) Approve the refund of all City of Redding utility deposits.
(5) Rescind approval of allocation of Cap and Trade funds for the Wildfire Mitigation and
Building Electrification programs; approve Cap and Trade auction proceeds to be
distributed to electric customers; and adopt Resolution approving and adopting the 32nd
Amendment to City of Redding Budget Resolution No. 2019-050 to appropriate a total of
$9 million in Greenhouse Gas allotment for utility rebates.
(6) Approve adoption of a utility grant program for small businesses utilizing $600,000 of
Community Development Block Grant (CDBG) funding.
(7) Economic Stimulus Package
a. Approve additional use of $5 million of Greenhouse Gas allotment and adopt
Resolution approving and adopting the 33rd Amendment to City of Redding
Budget Resolution No. 2019-050 allocating money for projects designated as
providing energy savings for the general fund.
b. Provide direction on projects involving utilities funding and borrowing.
Fiscal Impact
The amount of impact of this proposal depends on the City Council’s (Council) direction for
staff. The programs implemented thus far are expected to impact the General Fund due to
approximately $500,000 in missed revenue projections. Programs such as modifying the
Amortization Program guidelines and deferring Transient Occupancy Tax will reduce reserves in
the short term by providing cash flow relief to businesses. Using restricted revenue funds to
modify existing CARES program guidelines, and also refunding City of Redding utility deposits
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Re: 9.1(b)--Economic Response Plan Page 2
and creating a utility grant program for small business will not impact unrestricted reserves. If
the additional utility credit is approved, $9 million in Cap and Trade auction proceeds would
need to be allocated, some of which would be reallocated from previously funded projects, to
bring the total allocation to $11 million for utility rebates. To complete projects listed in the
Local Economic Stimulus Package, $5 million in Cap and Trade auction proceeds would need to
be allocated in addition to the $4 million already allocated. The Council could also, through
approval of this report, provide direction and identify an amount of money to reserve to pay for
any potential borrowing for projects that would be approved through the Local Economic
Stimulus Package.
Alternative Action
The Council has multiple options with this report. If it chooses to not accept the report in its
entirety, all currently implemented programs would cease and no additional community
assistance programming would take place at this time. The Council could choose to accept the
report, and therefore all of the currently implemented projects as well, and provide direction to
staff regarding which new projects to move forward.
Background/Analysis
The Covid-19 global pandemic has been a health catastrophe causing significant disruption in
individual, community and societal norms while devastating the economy. The City of Redding,
as the local governmental entity, needs to take bold action in line with the State and Federal
Government to not only protect the health and welfare of the individual but also of the economy.
The City of Redding City Council will be presented with a number of proposed initiatives and
projects to help individuals and businesses through this difficult time. The attached City of
Redding Economic Response Plan is a report detailing programming currently implemented, as
well as programming that could be implemented to assist the community. These items are varied
in cost and source of funding.
Currently implementing
 Maintain City services
 Suspend Return to Owner fees for impounded animals
 Suspend late fees and interest on payments due to the City of Redding
 Suspend City of Redding utility shut-offs due to non-payment
 Suspend City of Redding utility payment late fees
 Cap and Trade distribution of $50 to every Redding Electric Utility (REU) account
holder
Pending approval
 Deferral of Transient Occupancy Tax payment from hotel and motel businesses
 Modify existing –Community Assistance for Redding Electric Services (CARES)
program guidelines to provide opportunity for additional financial assistance to
qualifying utility customers
 Modify Utilities Amortization program guidelines to extend the amortization period, and
extend the program to commercial customers
 Refund City of Redding utility deposits to residential and commercial customers
 Additional Cap and Trade distribution of $200 to every REU account holder
 Utility grant program for small businesses
 Local Economic Stimulus Package containing multiple projects that will result in local
contract work opportunities and energy savings to the City of Redding
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Re: 9.1(b)--Economic Response Plan Page 3

 Budget and Financial Management – “Achieve balanced and stable 10-year Financial
 Public Safety – “Work to improve all aspects of public safety to help people feel secure
 Communication and Transparency – “Improve the quality of communication with the
public trust.”
 Government of the 21st Century – “Be relevant and proactive to the opportunities and
decisions today.”
 Economic Development – “Facilitate and become a catalyst for economic development
Attachments
Resolution - GHG Customer Distribution

Resolution - Green House Gas Allotment
COR Economic Response Plan 2020
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Resolution No. 2020 - ____________

32ND AMENDMENT TO CITY BUDGET RESOLUTION NO. 2019-050 RESCINDING
APPROVAL OF ALLOCATION OF CAP AND TRADE FUNDS FOR THE WILDFIRE
MITIGATION AND BUILDING ELECTRIFICATION PROGRAMS; APPROVE THE
APPROPRIATION OF $9,000,000 OF CAP AND TRADE AUCTION PROCEEDS TO BE
DISTRIBUTED TO RATEPAYERS FOR FISCAL YEAR 2019-20.

142 854 GHG Customer Distribution $9,000,000
USE SOURCE
OF FUNDS OF FUNDS
Decrease in Beginning Balance
Decrease in Cap and Trade Revenues

142-851-01-4400-01 Environmental Attributes $ 2,022,090
Elimination of Building Electrification Project

142-854-8908-98 Building Electrification $ 4,000,000
Elimination of Wildfire Mitigation Project

142-854-8908-99 Wildfire Mitigation $ 1,900,000
Increase in GHG Customer Distribution

142-854-8908-90 GHG Customer Distribution $ 9,000,000
Total $ 9,000,000 $ 9,000,000
THAT the purpose is to rescind approval of allocation of Cap and Trade funds for the Wildfire
Mitigation and Building Electrification programs; approve the appropriation of $9,000,000 of
Cap and Trade auction proceeds to be distributed to ratepayers for fiscal year 2019-20.
I HEREBY CERTIFY that the foregoing Resolution was introduced at a regular meeting of the
City Council of the City of Redding on the 21st day of April, 2020 and was duly adopted at said
meeting by the following vote:
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ADAM McELVAIN, Mayor
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Resolution No. 2020 - ____________

33RD AMENDMENT TO CITY BUDGET RESOLUTION NO. 2019-050 APPROVE AND
APPROPRIATE ADDITIONAL USE OF $5,000,000 OF GREENHOUSE GAS
ALLOTMENT FOR PROJECTS DESIGNED AS PROVIDING ENERGY SAVINGS FOR
THE GENERAL FUND FOR FISCAL YEAR 2019-20.

142 854 Energy Efficiency Measures $5,000,000
USE SOURCE
OF FUNDS OF FUNDS
Decrease in Beginning Balance
Increase in Energy Efficiency Measures

142-854-8908-96 Energy Efficiency Measures $ 5,000,000
Total $ 5,000,000 $ 5,000,000
THAT the purpose is to approve and appropriate additional use of $5,000,000 of Greenhouse
Gas allotment allocating money for projects designed as providing energy savings for the
General Fund for fiscal year 2019-20.
I HEREBY CERTIFY that the foregoing Resolution was introduced at a regular meeting of the
City Council of the City of Redding on the 21st day of April, 2020 and was duly adopted at said
meeting by the following vote:

ADAM McELVAIN, Mayor
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City of Redding Economic Response Plan – April 2020
Table of Contents
Executive Summary....................................................................................................................................... 2
Plan Elements................................................................................................................................................ 2
Elements currently implemented ............................................................................................................. 2
Maintain City Services .......................................................................................................................... 2
Suspend Return to Owner fees ............................................................................................................ 3
Suspend Late Fees and Interest on City Payments ............................................................................. 3
Suspend Utility Shut-Off ...................................................................................................................... 4
Suspend Utility Late Fees ..................................................................................................................... 4
Distribution of $50 to REU Account Holders ....................................................................................... 4
Pending the City Council’s approval ......................................................................................................... 4
Deferral of Transient Occupancy Tax................................................................................................... 5
Modify Existing CARES Program Guidelines ........................................................................................ 5
Modify Utilities Amortization Program Guidelines ............................................................................. 5
Refund City of Redding Utilities Deposits............................................................................................ 6
Additional Cap and Trade Distribution ................................................................................................ 6
Utility Grant Program for Small Businesses ........................................................................................ 6
Local Economic Stimulus Package........................................................................................................ 7
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Executive Summary
The Covid-19 global pandemic is a health catastrophe causing significant disruption in
individual, community and societal norms. While the direct human suffering owed to the disease
itself is horrific, the damage to the economy due to necessary health precautions is equally
devastating. The City of Redding (City), as the local governmental entity, needs to take bold
action in line with the State and Federal Government to not only protect the health and welfare of
the individual but also that of the local economy. The City of Redding City Council (Council)
has directed that a plan be developed to assist the community in economic recovery to coincide
with the cessation of the pandemic. This report provides detailed information on the various
programs that have been developed to help foster the economy through this economic disaster.
Some programs have already been implemented while others still need final approval from the
City Council. In brief, the programs are listed below.
Currently implement Plan Element Value

Suspend Return to Owner fees $200
Suspend late fees and interest on City of $60,000
Redding payments
Suspend City of Redding utility shut-offs Increased Cash Flow
Suspend City of Redding utility late fees $425,000
Distribution of $50 to REU account holders $2,200,000
Plan Element Pending approval

Deferral of Transient Occupancy Tax $250,000 Est. deferred
Modify existing CARES program guidelines $1,500,000
Modify existing Utilities amortization Increased Cash Flow
program guidelines
Refund City of Redding utility deposits $3,400,000
Additional Cap and Trade distribution $9,000,000
Utility grant program for small businesses $600,000
Local Economic Stimulus Package $20,000,000
Total Value of City Response Plan Est @ $37,500,000
Plan Elements
Elements currently implemented
Maintain City Services
City services provided to the community are critical in nature and are unable to cease in
functionality. A multitude of projects, already in the works, have to continue processing in spite
of the pandemic that has affected the nation. In order to keep projects moving forward, and to
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continue to serve the community in this critical capacity, City departments implemented
immediate changes to comply with State and Federal directives. Personnel able to work from
home were provided resources to do so. Meetings of large groups of staff and/or the public were
eliminated, and preparations were made to provide access to public meetings without further
endangering the community. As a result of the rapid response of staff, City services continue to
function for the bulk of the community. In spite of the closure of City Hall and the diminished
personnel in the Avtech and Corp Yard buildings, and the Transfer Station, critical City services
such as police, fire, electric, solid waste removal, water and wastewater maintenance, and parks
services still operate to the benefit of the community. Each position, whether working from home
or in the office, is a critical component of maintaining the support of these services. Department
directors monitor work product and load to ensure the City continues to function efficiently. The
City is providing increased availability of cleaning supplies and sanitizing materials to offices
and meeting spaces to maintain worker health.
To provide additional relief to residents and business owners, several programming decisions
were implemented. Taking into consideration the varied economic status of Redding residents
and businesses, the following steps were taken to provide some help financially.
Suspend Return to Owner fees
Effective March 23, 2020, Haven Humane Society suspended the charging of return to owner
fees for animals impounded for running at large. A small portion of the fee is typically returned
to the City to recoup costs of providing animal regulation services for the community. The total
cost is expected to be less than $200 for the City. This allows Haven to reduce the number of
animals left in the shelter while it is being operated at minimum capacity, and it is a benefit for
community members who are unable to make the payment at this time.
Suspend Late Fees and Interest on City Payments
The City has initiated the suspension of late fees and penalties for payments and all General
Accounts Receivable for items like hangar rents and imposed fines. This is made possible
through individual review of accounts as payments are submitted and the reporting is
analyzed. Both systems are housed in the legacy system so adjustments are applied manually to
individual accounts. The $35 returned check and returned ACH payment fees have been
suspended as well. Returned check and ACH fees are charged on an individual basis, and
returned items are reported from the City’s banking system daily. When applicable, the returned
item amount with the additional fee are typically charged back to established accounts. The fee
will be eliminated from these charge backs.
The current plan is to suspend penalties and interest for receivables due in March and April
2020, which would include payments due in April and May. Based on last year’s activities, it is
estimated that the loss of revenue to the general fund from the suspensions will be $55,000. The
suspension of the returned check and ACH fees is estimated to be $5,000 for the same time
period. If extended an additional month through the end of the fiscal year (June 30, 2020), the
savings to the community equates to an estimated $60,000 which will result in an equal amount
of lost revenue for the City.
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Suspend Utility Shut-Off
Effective March 18, 2020, the City of Redding Utilities Customer Service suspended the practice
of utility shut-offs due to non-payment. Each month, under normal circumstances, approximately
220 utility accounts are disconnected after failure to pay for utility service received over the
previous 60 days. Typically, 75 percent of these customers pay their past due amount and have
their utilities reconnected within two weeks. With the Covid-19 pandemic and the anticipated
increase in the number of utility customers having difficulty keeping up with all of their monthly
expenses, it was decided that loss of utility service should not contribute to the stress and anxiety
already experienced. Once the pandemic has passed, the Customer Services division will work
with customers using various tools to bring the accounts into good standing. It is known that this
effort will result in a temporary increase in accounts receivable and decreased cash flow for all
utilities – resulting in an equal amount of temporary financial relief to residents of the City of
Redding. This measure may result in an increase in bad debt expense, however, additional
proposed measures, listed later in this report, could assist in reducing bad debt expense.
Furthermore, bad debt would be sent to a collection agency with a recovery rate of
approximately 30 percent.
Suspend Utility Late Fees
Like shut-offs, late fees for utility payments have been suspended. Late fees, historically, amount
to $1.7 million per year. While late fee collections are not always linear, it is a close
approximation that the suspension will save customers in excess of $425,000 due to the high
potential that there will be an increase in late payments. Late fees are an administrative penalty,
and therefore, are deposited in the General Fund. If it is assumed that there will be no attempt to
collect the past-due late fees, the General Fund will miss revenue projections in this category by
at least $425,000.
Distribution of $50 to REU Account Holders
The City Council approved the distribution of excess reserves to be credited to every Redding
Electric Utility customer in December 2019 in the amount of $50 per account. The funding
source for the distribution is the Greenhouse Gas Allowance Auction Proceeds (also referred to
as GHG or Cap and Trade), in an amount equal to about $2.2 million, and will be accomplished
via a bill credit.
Pending the City Council’s approval
The following programming ideas were developed to provide additional options to provide
financial relief to residents and businesses. These plan elements vary in how they target a diverse
set of community members. Reaching as much of the community as possible is crucial for
Redding to solidify its economic foundation. These proposals require the City Council’s
approval to proceed. Some of the following items can be implemented immediately, while others
will need to be further developed and brought back to the Council for further direction.
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Deferral of Transient Occupancy Tax
Defer payment of TOT from hotel and motel business until August 1, 2020 (payment due August
19, 2020). This deferral would be interest free and full payback would be made by November 1,
2020. The TOT deferral program could provide for much need cash flow for the Hotel and
Motel industry by allowing an estimated $250,000 to remain with the business for operating
expense. This program would be limited to Hotels/Motels with Business Licenses of 65-40-1 or
65-50-1.
Modify Existing CARES Program Guidelines
Community Assistance for Redding Electric Services (CARES) provides up to $300 of

emergency assistance for the electric portion of bills for City of Redding utility customers. The
intent of the CARES program is to help customers who have suffered a temporary financial
hardship and to bring their account to a current status. Customers are eligible for CARES
assistance once every 12 months. This program is funded out of the Public Benefits charges
included in each ratepayers’ bill. Staff recommends applying a $300 CARES credit to all
residential customers enrolled in the Residential Energy Discount Program (REU’s low income
program). This would provide $1.2 million of immediate utility cost relief to our lowest-income
customers with an additional $600,000 of additional relief available to those who may apply due
to becoming eligible due to impacts from covid-19. These funds would be replenished with the
new budget year beginning on July 1, 2020. Should the Council choose to do this, staff
recommends providing the Electric Utility Director authority to repeat this process, should the
Stay at Home order continue through the summer, and also suspend the once-per-year limitation
for applicants. This would have no impact on the Electric Utility’s financial metrics as defined in
Council Policy 1414, as Public Benefit Programs are restricted.
Modify Utilities Amortization Program Guidelines
The City of Redding Utilities Customer Service provides amortization for residential customer
bills that are past due. This allows customers to “catch-up” on their bill for up to 12 months by
amortizing the past-due balance. Staff recommends temporarily expanding this to commercial
customers and temporarily extending the amortization for a period of up to 24 months, which
would essentially provide a zero percent loan to customers that are past-due and having trouble
paying their bill. In addition, this would allow commercial customers who receive Small
Business Administration Loans to focus on other essential costs. This would have a temporary
impact on City of Redding Utilities, as cash would not be received for up to two years. The risk
to the utilities would be any eventual non-performance of these loans; non-performance would
mean not paying the full amortization over the 24-month period. Therefore, staff recommends
establishing an “eligibility criteria” that the customer must have not been disconnected for non-
payment of utilities in the previous year to be automatically approved for the amortization.
Customers not eligible for automatic amortization may still request it and approval will be
granted on a case by case basis. Should the Council choose to do this, Staff recommends
providing the Electric Utility Director administrative authority to modify program elements as
necessary. As this could affect water, wastewater, and solid waste utilities, the Public Works
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Director would collaborate in these decisions. This plan element will potentially provide
millions of dollars in available cash flow for residents and businesses.
Refund City of Redding Utilities Deposits
Staff recommends returning all customer deposits held by Utilities Customer Services. This
would return approximately $3.4 million to customers, including approximately $600,000 to
commercial customers. The City holds utility deposits on customer accounts that present a higher
credit risk to the utilities. By returning deposits, the City is returning monies to customers most
in need. This would have no immediate impact on the Electric Utility’s financial metrics as
defined in Council Policy 1414 as customer deposits are not included in unrestricted reserves for
the purpose of calculating days of cash on hand. The risk to the utilities would be future bad debt
accruals of non-payment of utilities by customers who have demonstrated difficulty paying bills.
However, this bad debt would be sent to a collection agency with a recovery rate of
approximately 30 percent. Should the Council choose to do this, Staff recommends providing the
Electric Utility Director authority to modify administrative processes for billing future utility
deposits as defined in City Council Policy 1404. The deposit requirement will be reinstated at an
unknown time in the future.
Additional Cap and Trade Distribution
Staff recommends a $200 credit on Electric utility bills to all customers out of Cap and Trade
auction proceeds, which is similar to the $50 refund recently approved by Council. This would
provide an additional $9 million in rebates to electric utility customers, bringing the total rebate
amount, including the Council’s action on March 26, 2020, to approximately $11 million. To
fund this program, the Council would need to allocate the balance of current year Cap and Trade
revenues and cancel two Council-approved programs that have yet to launch: Wildfire Mitigation
and Building Electrification. Wildfire Mitigation has yet to start due to the California Air
Resources Board not providing a quantification methodology for reduced greenhouse gasses
achieved through fuels reduction, thus the Cap and Trade funds are not available for this
purpose. Building Electrification has yet to start due to staffing limitations. This would have no
impact on the Electric Utility’s financial metrics as defined in Council Policy 1414 as Cap and
Trade revenues are restricted.
Utility Grant Program for Small Businesses
As an entitlement city for the U.S. Department of Housing and Urban Development (HUD) the
City receives an annual allocation of Community Development Block Grant funding which is
used for public service and public improvements. Due to the Federal CARES act the City
received an additional allocation of $447,450. This funding, combined with unused funding
from past projects, for a total of $600,000 provides the City an opportunity to provide funding
toward eligible small business utility payments for those in the most need or are unable to
receive Federal assistance or grants. If approved, staff will present the program and the amount
available as part of the required public hearing to approve the use of the funding.
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Local Economic Stimulus Package
The Local Economic Stimulus Package is composed of multi-departmental projects intended to

result in a combination of benefits to the City. In its infancy, this was a mass project designed to
create an energy savings with each completed project. The City, however, has multiple deferred
maintenance projects that must be completed to maintain the infrastructure stability of its assets.
Staff developed the following plan in a response to a need to merge the energy savings needs of
the City with its deferred maintenance needs and infuse much needed capital into the local
economy.
The projects in this package were specifically chosen as critical needs either in the realm of
energy savings, which qualifies the project to be paid for through GHG auction proceeds, or for
its contribution to eliminating the deferred maintenance needs of the City. A combination of
GHG funding, utility reserves, municipal bond, and energy cost savings would be used to fund
the package with little or no net budgetary impact to the General Fund. The total value of the
economic stimulus package is estimated at approximately $20 million. Approximately $9.5
million of GHG money could be allocated for the completion of the projects that realize an
energy savings for the City. The energy savings over time for the General Fund could be used to
fund the deferred maintenance needs.
Several of the anticipated projects such as the work at various fire stations and lighting upgrades
would be started immediately and put out to bid as soon as possible. Other projects, such as the
replacement of the heating and air conditioning system at the Civic Auditorium will need to be
analyzed further. The intent is to move quickly to infuse available GHG funds and provide
economic benefit for the community.
The calculated energy savings from the energy savings projects could be used to secure bond
funding to accelerate up to another $10 million in local projects including improvements to the
Redding Aquatic Center, park facilities, required building maintenance, and other amenities.
Staff will return to the City Council with a full project list and borrowing options should the City
Council provide direction to do so.
Completion of projects totaling up to $20 million is quite a large endeavor. However, the plan
would be to bid multiple smaller projects to provide the best opportunity for local contractors to
participate in the process, and thereby providing the local economy a direct opportunity to see
quick and significant economic benefit in jobs and business activity. According to multipliers
provided by the Shasta County Economic Development Corporation, the City of Redding would
see a direct benefit equal to 328 jobs and $30 million of economic impact.
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CITY OF REDDING

ITEM NO. 4.11(e) Works Director
***APPROVED BY***
SUBJECT: 4.11(e)--Award Request for Proposals (Schedule No. 5259) Food, Beverage, and
Gift Concession Agreement with Theory Coffee Roasters at the Redding Municipal Airport and
Authorize Mayor to sign contract
Recommendation
Authorize the following actions relative to Request for Proposal (RFP) Schedule No. 5259, Food,
Beverage, and Gift Concession Agreement and Permit for Commercial Activities at the Redding
Municipal Airport:
(1) Award to Theory Coffee Roasters;
(2) Approve and authorize the execution of the agreement for a five-year term effective
February 1, 2022, through January 31, 2027, with two one-year options to unilaterally
extend the term.
Fiscal Impact
Redding Municipal Airport (Airport) is contracted to receive revenue from the food, beverage,
and gift concessions totaling the greater of $2,000 per month or 10 percent of gross receipts for
the term of the agreement beginning February 1, 2024. This minimum monthly guarantee
amount is abated for the first twenty-four (24) months, or a total not to exceed amount of
$39,000 dollars, as an offset to the significant capital investment required. Based on projections
provided in the proposal, the City should receive at least $3,800 monthly after the abatement
period concludes.
Alternative Action
The City Council (Council) could choose to not approve the agreement. Existing food and
beverage services would continue to be provided by Airport staff, and any future food, beverage,
and gift concessions would require a new Request for Proposals (RFP) process.
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Re: 4.11(e)--Award RFP 5259 Concessions-Municipal Airport Page 2
Background/Analysis
In early 2017, the Airport began providing food and beverage service by means of vending
machines located in the Airport Terminal as a service to the traveling public. Over the last four
years, the Airport purchased four vending machines: one Keurig coffee vending machine, two
snack vending machines and one cold beverage machine. Over the last couple of years, the
Airport has experienced exponential growth in air service with the addition of two new air
carriers, Alaska Airlines and Avelo Airlines. Airport staff no longer has sufficient time to
support the vending operation and all of its demands. As such, staff prepared and issued an RFP
for Food, Beverage, and Gift concessions at the Airport on November 8, 2021. One Proposal was
received from locally owned and operated Theory Coffee Roasters.
Theory Coffee Roasters (Theory) has operated at multiple locations in the City for the past five
years, and has won awards for its coffee. The core mission is “to source, roast, and serve world
class coffees in a friendly manner,” and at the core of its company’s values is customer service
and valuing “quality over convenience.” Theory’s proposal includes not only taking over the
operation of the existing vending machines but also development and buildout of a full-service
coffee shop in the passenger hold room. The proposal included service beyond what was
solicited in the RFP. Theory plans to offer grab and go food items (small menu) and locally
sourced gifts in addition to coffee service. This will provide a valuable service to the community
and enhance the traveling experience.
In order to conduct coffee operations in the Terminal, significant capital expense in excess of
$120,000 is necessary to provide the utility and tenant improvements. The proposal requested
early offsets and financial assistance from the Airport to cover a portion of the cost associated
with the upgrades and to cover permitting to make this endeavor feasible. With the lack of
necessary utility infrastructure, and in consideration of the risks associated with the pandemic,
staff negotiated the reduction of the required minimum monthly payments up front in order to
mitigate costs associated with establishing Theory’s services in the Terminal. Under the
proposed terms, Theory will complete the necessary improvements and associated permitting,
and the Airport will abate minimum payments for a total not to exceed amount of $39,000 and
the term of the agreement will be initially 5-years with two, one-year optional term extensions.
All fixed infrastructure improvements will be turned over to the Airport at the end of the term.
The agreement has been approved to form by the City Attorney.

Attachments
Agreement (Available online)
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Attachment: Agreement (Available online) (4.11(e)--Award RFP 5259 Concessions-Municipal Airport)
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EXHIBIT A

AIRPORT TERMINAL
SITE A – “LOBBY”
Site A
“Vending Machines”
Approx. 33 sq ft.
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EXHIBIT A (Continued)

AIRPORT TERMINAL
SITE B – “PASSENGER HOLD ROOM AREA”
Site B-2
“Vending Machines”
Approx. 28 sq ft.
Operator shall have

limited access to
closet for plumbing
needs. City shall
retain access to
closet at all times.
Site B-1
“Buildout”
Approx. 130 sq ft.
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EXHIBIT B
REDDING AIRPORT CONCESSION

MONTHLY CERTIFIED ACTIVITY REPORT
Operator name:

Activity period: to 202
Total transactions for reporting month: ____________________________
Total gross receipts for reporting period: $____________________________
$______________________ x __________% = $____________________________

Monthly gross receipts percentage percentage of gross receipts
Minimum monthly guarantee: $____________________________
PAY THE MINIMUM MONTHLY GUARANTEE OR THE PERCENTAGE OF GROSS RECEIPTS , WHICHEVER IS
GREATER.
Due on 20th of each month: $____________________________
I hereby certify that the above is a true statement from the records of:
Business:
Preparer’s signature:
Print Name and Title:
Date prepared:
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CITY OF REDDING

ITEM NO. 4.11(f) Works Director
***APPROVED BY***
SUBJECT: 4.11(f)--Accept Improvements and Adopt Resolution Accepting Streets in the
Salt Creek Heights Subdivision - Unit 2 - Phase 1 (S-15-07/PD-11-07)
Recommendation
Accept the improvements in Salt Creek Heights Subdivision – Unit 2, Phase 1 (S-15-07/PD-11-
07) as satisfactorily complete; and adopt Resolution accepting streets for maintenance and
operation.
Fiscal Impact
There will be cumulative impacts to the Public Works Department due to the increase in public
street infrastructure requiring annual maintenance, especially the asphalt pavement. The project
will generate an incremental increase in State of California gas-tax funds based on population
and point-of-origin sales; however, the increase in these revenues falls short of the anticipated
annualized maintenance cost.
In addition, there will be an incremental increase in the City of Redding (City) utility costs due to
the additional infrastructure. Generally, except for the storm-drain utility, sufficient revenue is
generated by monthly use charges to offset any increase in annual maintenance costs. The storm-
drain utility is pressed with increasing requirements that current rates do not cover.
Alternative Action
The City Council (Council) could choose not to accept the improvements. Under this alternative,
the City would be inconsistent with a long-standing policy of maintaining streets and
infrastructure following the completion of the improvements in accordance with City standards.
Background/Analysis
The developer, Sierra Pacific Industries, has satisfactorily completed the installation of all
improvements in Unit 2 – Phase 1 of the Salt Creek Heights Subdivision, (S-15-07/PD-11-07).
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Re: 4.11(f)--Project Acceptance, Salt Creek Heights Subdivision - Unit 2 - Phase 1 Page 2
The subdivision is located west of Buenaventura Boulevard and north of Eureka Way. A map
showing the location of the subdivision is attached.
The Salt Creek Heights Subdivision – Unit 2, Phase 1 (S-15-07/PD-11-07) was approved by the
Planning Commission on June 3, 2010, and all conditions of the map have been fulfilled. The
final map for the subdivision was approved by the Council on December 4, 2018. All
improvements have been satisfactorily completed, and all required fees have been paid. This
subdivision was also required to form a landscape maintenance district, which has been formed.
The developer has completed all the conditioned improvements for the Salt Creek Heights
Subdivision – Unit 2, Phase 1, (S-15-07/PD-11-07). It is prudent to accept the improvements and
adopt a resolution accepting streets for maintenance and operation. The developer has requested
the City retain the existing performance security through the warranty period.
The resolution has been approved to form by the City Attorney.
Attachments
Resolution
Location Map
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ACCEPTING FOR MAINTENANCE AND OPERATION THE STREETS
IN SALT CREEK SUBDIVISION, UNIT 2, PHASE 1, S-15-07/PD-11-07
Attachment: Resolution (4.11(f)--Project Acceptance, Salt Creek Heights Subdivision - Unit 2 - Phase 1)
WHEREAS, improvements have been satisfactorily completed in Salt Creek Subdivision,
Unit 2, Phase 1, S-15-07/PD-11-07; and
WHEREAS, the City Council has considered the recommendation of the Public Works
Department that the streets in Salt Creek Subdivision, Unit 2, Phase 1, S-15-07/PD-11-07, be
accepted into the City street system for maintenance and operation by the City;
NOW, THEREFORE, IT IS RESOLVED by the City Council, pursuant to the authority

provided in Section 1806 of the California Streets and Highways Code, that the streets in Salt
Creek Subdivision, Unit 2, Phase 1, S-15-07/PD-11-07 as shown on the map attached and
incorporated herein – are accepted into the City street system for maintenance and operation by
the City.
I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a
regular meeting of the City Council of the City of Redding on the 18th day of January, 2022, by
the following vote:

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Attachment: Location Map (4.11(f)--Project Acceptance, Salt Creek Heights Subdivision - Unit 2 - Phase 1)
CITY OF REDDING

ITEM NO. 5.1
***APPROVED BY***
kschreder@cityofredding.org
SUBJECT: 5.1--Consider reappointment to the Administrative Hearings Board.
Recommendation
Accept Mayor’s recommendation to reappoint Peter Figura to the Administrative Hearings Board
to serve an additional four-year term effective February 1, 2022, and expiring January 31, 2026.
Fiscal Impact
There is no impact to the General Fund.
Alternative Action
The City Council could choose not to approve the Mayor’s recommendation.
Background/Analysis
Board Member Peter Figura’s term expires on January 31, 2022; therefore, one scheduled
vacancy exists. Mr. Figura has expressed interest in continuing to serve on the Administrative
Hearings Board. If approved, his new term will begin February 1, 2022, and end January 31,
2026.
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Lily Toy, Planning Manager
ITEM NO. 6.1
***APPROVED BY***
ltoy@ci.redding.ca.us btippin@cityofredding.org
SUBJECT: 6.1--Continued Public Hearing to consider General Plan Amendment, Rezoning,
and Specific Plan Amendment Applications; and the Resolution and Ordinance associated with
the adoption of the proposed Downtown Redding Specific Plan Update.
Recommendation
Reconvene the public hearing opened at the City Council Meeting of December 7, 2021, and
continued on December 21, 2021, and upon conclusion:
(1) Adopt Resolution: (a) adopting the Addendum to the Negative Declaration adopted for
the Downtown Redding Specific Plan; (b) adopting the addendum to the mitigated
negative declaration prepared for the City of Redding Zoning Map; (c) adopting
amendments to Redding’s General Plan (General Plan Amendment Application GPA-
2021-00449); and (d) amending the City of Redding Schedule of Fees and Service
Charges;
(2) Offer Ordinance for first reading by title only and waive the full reading: (a) adopting
the Addendum to the Negative Declaration adopted for the Downtown Redding Specific
Plan; (b) adopting the Addendum to the Mitigated Negative Declaration prepared for the
City of Redding Zoning Map; (c) adopting the Downtown Redding Specific Plan Update
(Specific Plan Amendment Application AMND-2021-00361); (d) approving amendments
to Redding Zoning Map (Rezoning Application RZ-2021-00450); (e) making findings in
support of a general plan consistency determination; and direct the City Attorney to
prepare a summary ordinance, and authorize the City Clerk to publish the summary
ordinance according to law; and
(3) Find that the Addendum to the Negative Declaration adopted for the Downtown Redding
Specific Plan and the Addendum to the Mitigated Negative Declaration adopted for the
City of Redding Zoning Map are adequate to comply with the requirements of the
California Environmental Quality Act, and the necessary findings for approval are in
evidence.
Fiscal Impact
Approval of the proposed General Plan amendment, rezoning, and specific plan amendment
applications would not result in any fiscal impacts to the City of Redding (City). The proposed
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Re: 6.1--Continued Public Hearing re Downtown Redding Specific Plan Update Page 2
Development Services pre-application review fee of $400 will be used to offset a portion of the
cost of providing a pre-application review.
Alternative Action
The City Council (Council) could choose to not approve the General Plan Amendment
Application GPA-2021-00449, Rezoning Application RZ-2021-00450, or Specific Plan
Amendment Application AMND-2021-00361. The adopted Downtown Redding Specific Plan
would remain in effect.
The Council could also choose to direct staff to modify the Draft Specific Plan update for future
consideration, not approve the Development Services fee for pre-application review, and/or
provide alternative direction.
Background/Analysis
The public hearing was opened on December 7, 2021, and due to an administrative error, the
hearing was continued to the next regular scheduled meeting on December 21 to comply with
required noticing regulations. At the December 21, 2021, Council meeting, following staff’s
presentation, the public hearing was re-opened, related testimony heard, and the Council then
voted to continue the public hearing to January 18, 2022, to allow for additional time to clarify
information from staff and take additional comments from residents.
The Downtown Redding Specific Plan was originally adopted in 2001 and amended in 2010 and
in 2018. The 2018 update involved numerous stakeholders, community members, the Redding
Planning Commission, and the Council. Meetings and workshops were held in order to present
information and preliminary proposals and to solicit input and feedback pertinent to the
formulation of the update.
The vision of the 2018 update was to create a revitalized downtown space in Redding that is
attractive, safe, economically vibrant, and respectful of historical and natural resources, with a
lively mix of pedestrian- and bicycle-accessible shops, housing, workplaces, parks, and civic
facilities, and is inviting to residents and visitors alike. The 2018 update reduced the Specific
Plan area boundary, changed the zoning and general plan land use classification of certain
properties, and modified the land use regulations, development standards, parking requirements,
design standards and guidelines, implementation action plan, and other various provisions of the
Specific Plan.
As a result of the 2018 update, Downtown Redding has experienced a tremendous resurgence.
Through public-private partnerships, the downtown space is being revitalized. The reopening of
streets to the core allows access to vehicles, pedestrians, and bicyclists. The physical landscape is
changing with the introduction of 200 new residential units, new commercial and retail
properties, new parking options, and through the renovation of existing buildings. In short, the
vision of the 2018 update is being fulfilled.
Implementation of the Specific Plan was challenging the past three years; requiring staff to apply
new regulations, building standards, and guidelines, and to also streamline the development
review and entitlement process. Throughout, it has been clear that the regulations would need
further refinement to continue the revitalization of Downtown Redding and to further foster
greater economic development and opportunities in the City’s core.
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Staff held two stakeholder meetings earlier this year to gather input from interested stakeholders
located in the downtown core to ensure desired elements are included in the development of
alternatives and proposed changes. Additionally, staff held a neighborhood informational
meeting with the Garden Tract Neighborhood on October 19, 2021, to further gather input.
The Draft Specific Plan update would expand the Specific Plan area boundary; change the
zoning and general plan land use classification of the expansion area; and modify the land use
regulations, development standards, and other various provisions of the Specific Plan.
The Redding Planning Commission (Commission) held a public hearing at its regularly
scheduled meeting of October 26, 2021. The main issues discussed at the Commission meeting
were the impact of the height of future buildings to adjacent residential properties, the type of
discretionary permit required, and the boundary expansion area. Staff recommended a director-
level approval site development permit be required for: (1) uses that currently require a use
permit; or (2) any uses, including those that are currently outright permitted without a
discretionary permit, where development of those uses would be better served with a
discretionary permit (i.e. mixed-use developments in the Downtown Core District). The
Commission determined that the public would be better served by participating in a discretionary
process that requires a public hearing for these decisions. The Commission voted unanimously,
4-0, recommending that the Council approve the Draft Specific Plan and do the following: (1)
reduce the maximum height on those properties adjacent to a single-family residential district to
35 feet; (2) require Board of Administrative Review level approval for a site development permit
rather than a director-level approval site development permit; and (3) exclude the properties east
of Sequoia Street from the Specific Plan boundary expansion. Staff supports the Commission’s
recommendations to the Council.
Issues
Proposed changes to the Chapter 6, Regulations, Standards, and Guidelines.
Listed below is a summary of the proposed changes:
• All new developments, including additions, will require a pre-application process, subject
to a $400 administrative fee, through the Planning Division to assist in identifying any
potential matters prior to submitting for building permits.
• Require a site development permit rather than a use permit for the following uses:
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Land Use Core Mixed-Use

District District
Multiple-Family Residential X
College and Trade Schools on the ground floor X
Government Offices on the ground floor X
Clinics on the ground floor X
Clubs and Lodges X
Religious Facilities on the ground floor X
Parking Structures X
Residential Care X X
Convenience Gas Marts X
Banks with Drive-Throughs X
Automobile Rentals X
Automobile Washing X
Laboratories on the ground floor X
Business Services on the ground floor X
Maintenance and Repair Services on the ground floor X
Commercial Recreation X X
Communication Facility within Buildings X X
• Require a site development permit for the following uses:

District District
Mixed-Use Developments consisting of more than four
X
dwelling units
Supportive/Transitional Housing
X X
Home Improvement Sales and Services greater than 5,000
X
square feet
• Allow for the following uses:

District District
Commercial and Residential Condominiums X X
R & D Research Facility or Office on the 2nd floor and
X
above and within non-street-frontage ground floor spaces
R & D Research Facility or Office X
Food Trucks (Private Property) as an accessory use subject
X X
to a Temporary Use Permit
Banks, without Drive-Throughs less than or equal to 2,000
X
square feet on the ground floor
Automobile Rental Offices on 2nd floor and above X
Home Improvement Sales and Services less than or equal
to 5,000 square feet, including Plant Nurseries with X X
screened outdoor yards
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District District
Businesses whose primary use consists of tattoo services X X
Businesses whose primary use consists of massage services
with a use permit X X
The Draft Specific Plan also proposes the following:
• Allow for monument signs in the Mixed-Use District; and

• Design standards and a review process for fencing in the front of buildings at zero
setback.
Proposed expansion of the Specific Plan Boundary.
The area proposed to be included in the Specific Plan is generally bounded by Shasta Street to
the north, Lincoln Street to the south, East Street to the west, and Sequoia Street to the east.
More than half of the proposed area was originally included in the original 2010 Specific Plan
but was eliminated in the 2018 update. The reasoning for reducing the boundary in the 2018
update was to better define the area considered to be Downtown Redding.
Analysis
Many of the proposed changes are a result of the stakeholder meetings and the neighborhood
meeting. Although land use regulations, development standards, entitlement processes, and
guidelines affecting properties within the proposed expansion area would be modified as a result
of the Specific Plan Update, the proposal would not allow urban development to occur in areas
where the same or similar types of urban development are not presently permitted, with the
exception of height in the Butte Street corridor.
At this time, staff is of the opinion that bringing the identified, and previously excluded, public
facilities and multiple family areas back into the Specific Plan would bring economic benefit to
these properties. The northern portion, north of Placer Street, is currently either zoned “PF”
Public Facilities or “GO” General Office and contains the “BH” Midrise Building Height
Overlay District, which allows building heights to exceed the limitations of the base zoning
districts by use permit up to a maximum height limit of 75 feet. Bringing this area back into the
Specific Plan would not change the height limits already afforded under the current “BH”
Building Height Overlay District.
The multiple family zoned areas proposed to be included are predominantly developed with
multiple family development and have been developed beyond the allowed base density under
the existing “RM-10” Multiple Family Zoning District. The inclusion into the Specific Plan
would bring these properties into conformance since the Specific Plan allows up to 30 units per
acre.
The inclusion of Butte Street would bring economic benefit to the already legal non-conforming
development along this area. Most of the structures do not meet setback standards, which leads
to limited redevelopment of the area. Further, the “GO” General Office district does not allow
for the convenient type uses that would benefit the adjacent Garden Tract neighborhood. Staff
recommended to the Commission the inclusion of the Butte Street corridor, including the
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properties west and east of Sequoia Street, because this would connect the Specific Plan to the
adjacent Redding Riverfront Specific Plan Area at the SR44 on/off ramp, thereby creating a
convergence of two distinct areas at a major juncture. However, as previously noted, the
Commission excluded the properties east of Sequoia Street from the boundary expansion since
these are undeveloped properties and are not straddled by any legal non-conforming issue nor do
they consider these properties a part of Downtown. Note that there are several diagrams in the
Downtown Specific Plan that depict the Specific Plan boundary area. These diagrams will be
updated to reflect the Council’s decision.
The current zoning along Butte Street, east of Continental Street, is within the “GO” General
Office and “GC-VR” General Commercial-Visitor Retail Zoning Districts. The height limits are
50 feet and 45 feet, respectively. The maximum height limit in the Mixed-Use District is 75 feet,
which exceeds the existing respective zoning districts. Following the input received by the
Garden Tract group, regarding their concern on the height of structures and its impact onto a
single-family neighborhood, staff recommended to the Commission to limit the maximum height
to 35 feet on properties adjacent to a single-family zoning district. The Commission approved
this recommendation.
Reducing the restrictions for banks and other active commercial uses on the ground floor in the
Core District would allow for a variety of uses that are pedestrian-oriented and accessible. This
was one of the options made available during the 2018 update.
One of the goals of the Specific Plan Update is to further streamline the approval process by
changing the requirement for the uses that currently require a use permit to instead require a Site
Development Permit.
There are currently many monument signs in the Specific Plan area, particularly in the Mixed-
Use District. Currently, the plan prohibits monument signs in the Specific Plan area, making all
of the existing signs legal non-conforming, thereby limiting the ability for businesses to perform
major alterations to the existing signs. Addressing monument signs in the Mixed-Use District
would alleviate the legal non-conforming designation, allow these signs to be permitted, and
therefore allow major alterations, including relocation, and major design upgrades. Overall, this
would enhance the aesthetics of Downtown Redding.
The Specific Plan does not regulate fencing, particularly within the areas in front of the
buildings. In order to preserve the aesthetics along the street, staff recommends the incorporation
of a standard and process to allow for fencing in the front of a building.
Additional staff review of projects is needed to ensure development standards are met. The
introduction of a pre-application review is a critical step in ensuring the Specific Plan is adhered
to. Staff conducted an informal fee study to determine the cost of the pre-application review fee
of $400. As such a review will involve multiple staff members (likely 12 total) for an average of
30 minutes each, the fee was reached by calculating the value of the time allotted for the review
considering the fully loaded personnel cost for each staff member.
The Planning Commission held a duly noticed public hearing on October 26, 2021, pertaining to
the Addendum to the Negative Declaration adopted for the Downtown Redding Specific Plan
and the Addendum to the Mitigated Negative Declaration prepared for the City of Redding
Zoning Map. After reviewing pertinent documents prepared in accordance with the California
Environmental Quality Act (CEQA), and closing the hearing, the Commission recommended
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that the City Council adopt the attached addendums based on the findings that none of the
conditions below are in evidence and there is no substantial evidence, in light of the whole
record before the City, that the amendment proposal will have a significant effect on the
environment.
• The Project will have one or more significant effects not discussed in the previous
Negative Declaration or Mitigated Negative Declaration.
• Significant effects previously examined will be substantially more severe than shown in
the previous Negative Declaration or Mitigated Negative Declaration.
• Mitigation measures previously found not to be feasible would in fact be feasible and
would substantially reduce one or more significant effects of the Project, but the Project
proponents decline to adopt them.
• Mitigation measures that are considerably different from those analyzed in the previous
Mitigated Negative Declaration would substantially reduce one or more significant
effects, but the Project proponents decline to adopt them.
The Addendums to the Negative Declaration and Mitigated Negative Declaration reflect the
independent judgment and analysis of the City of Redding. Pursuant to Section 15074.1(b) of
CEQA, the City of Redding finds that the mitigation measures contained in the Mitigated
Negative Declaration adopted for the City of Redding Zoning Map are sufficient and that the
project will not cause any potentially significant effect on the environment.
decisions today.”

Attachments
Resolution
Ordinance
Location Map
General Plan Map
Zoning Map
Proposed Zoning Map
Proposed General Plan Alternative Map
Proposed Zoning Alternative Map
DTSP_Ch_6 Update Redlined Version (available online)
Addendum to Negative Declaration for Downtown Redding Specific Plan Update 2021
(available online)
Proposed General Plan Map
Addendum to Mitigated Negative Declaration adopted for the City of Redding Zoning Map
(available online)
Planning Commission Staff Report 10-26-21 (available online)
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RESOLUTION NO. 2022-_____

(1) ADOPTING THE ADDENDUM TO THE NEGATIVE DECLARATION
ADOPTED FOR THE DOWNTOWN REDDING SPECIFIC PLAN, (2)
ADOPTING THE ADDENDUM TO THE MITIGATED NEGATIVE
DECLARATION PREPARED FOR THE CITY OF REDDING ZONING
MAP, (3) ADOPTING AMENDMENTS TO REDDING’S GENERAL PLAN
Attachment: Resolution (6.1--Continued Public Hearing re Downtown Redding Specific Plan Update)
(GENERAL PLAN AMENDMENT APPLICATION GPA-2021-00449), AND
(4) AMENDING ITS SCHEDULE OF FEES AND SERVICE CHARGES
WHEREAS, the City Council adopted Redding’s General Plan on October 3, 2000, and
WHEREAS, the attached proposed amendments to the General Plan Diagram are desired to allow
for the adoption of the Downtown Redding Specific Plan Update; and
WHEREAS, on October 26, 2021, the Planning Commission held a duly noticed public hearing
pertaining to the proposed amendments to the General Plan and made a recommendation to the
City Council to approve the proposed amendments to the General Plan Diagram as depicted on the
attached exhibit; and
WHEREAS, the Planning Commission has reviewed pertinent documents prepared in accordance
with the requirements of the California Environmental Quality Act and recommended that the
Addendum to the Negative Declaration adopted for the Downtown Redding Specific Plan be
adopted for the proposed amendments to the Redding’s General Plan after consideration of all
testimonial and written evidence submitted prior to and during the aforementioned public hearing;
and
WHEREAS, on October 4, 1988, by Resolution 88-364, the City Council adopted a Schedule of
Fees and Service Charges (Schedule), which has been subsequently amended from time-to-time;
and
WHEREAS, pursuant to said resolution, the City Manager is authorized and directed to revise,
supplement and maintain the Schedule so that it will be, to the greatest extent possible, a
comprehensive list of fees for City permit and services; and that a fee that is not on the Schedule
will not be invalid but should be made a part thereof as the earliest possible time; and
WHEREAS, the City Council held a duly noticed public hearing on GPA-2021-00449 on
December 21, 2021;
NOW, THEREFORE, BE IT RESOLVED: by the City Council of the City of Redding as

follows:
Section 1. The above recitals are true, correct and are adopted herein.
Section 2. The City Council has reviewed the proposed Addendum to the Negative Declaration
adopted for the Downtown Redding Specific Plan and has determined that the actions
contemplated will not have an adverse impact on the environment.
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Section 3. The City Council hereby adopts the Addendum to the Negative Declaration adopted
for the Downtown Redding Specific Plan as referred to the City Council by the Planning
Commission.
Section 4. Pursuant to Section 15074.1(b) of CEQA, the City of Redding finds that the mitigation
measures contained in the Mitigated Negative Declaration adopted for the City of Redding Zoning
Map are sufficient and that the Project will not cause any potentially significant effect on the
environment.
Attachment: Resolution (6.1--Continued Public Hearing re Downtown Redding Specific Plan Update)
Section 5. The City Council hereby adopts the Addendum to the Mitigated Negative Declaration
adopted for City of Redding Zoning Map as referred to the City Council by the Planning
Commission.
Section 6. Pursuant to Government Code section 65356, the City Council hereby adopts the
attached amendments to the General Plan Diagram associated with the Downtown Redding
Specific Plan Update as referred to the City Council by the Planning Commission.
Section 7. Notice and publication of the amendment to the General Plan has been provided
pursuant to Government Code sections 65355 and 65090.
Section 8. Notice and publication of the proposed fee has been provided pursuant to Government
Code sections 66018(a) and 6062a.
Section 9. The Schedule is hereby amended to establish and add a fee for Downtown Pre-
Applications in the amount of four hundred dollars ($400.00) subject to an annual escalation based
on the Commodity Channel Index unless said escalation is waived by majority vote of the City
Council, and the City Council hereby finds that said Fee does not exceed the costs to the City of
Redding to process each such application.
Section 10. Pursuant to Government Code section 66017, the effect date of the Downtown Pre-
Application Fee shall be sixty (60) days after its adoption.
meeting of the City Council of the City of Redding on the 18th day of January, 2022, by the
following vote:

__________
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ORDINANCE NO. _______
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDDING (1)

ADOPTING THE ADDENDUM TO THE NEGATIVE DECLARATION
ADOPTED FOR THE DOWNTOWN REDDING SPECIFIC PLAN (2)
ADOPTING THE ADDENDUM TO THE MITIGATED NEGATIVE
DECLARATION PREPARED FOR THE CITY OF REDDING ZONING MAP,
Attachment: Ordinance (6.1--Continued Public Hearing re Downtown Redding Specific Plan Update)
(3) ADOPTING THE DOWNTOWN REDDING SPECIFIC PLAN UPDATE
(SPECIFIC PLAN AMENDMENT APPLICATION AMND-2021-00361), (4)
APPROVING AMENDMENTS TO REDDING ZONING MAP (REZONING
APPLICATION RZ-2021-00450), AND (5) MAKING FINDINGS IN SUPPORT
OF A GENERAL PLAN CONSISTENCY DETERMINATION
THE CITY COUNCIL OF THE CITY OF REDDING DOES ORDAIN AS FOLLOWS:
Section 1. The City Council finds and declares as follows:
A. Redding’s General Plan, adopted on October 3, 2000, and effective on November 2, 2000,
contains guidelines for development in Downtown, as expressed in the Downtown Focus Area
Guidelines of the Community Development and Design Element. The preparation of a specific
plan for Downtown is recommended in said guidelines.
B. The Zoning Map of the City of Redding is incorporated in and made part of the Redding
Municipal Code Title 18, known as the City of Redding Zoning Ordinance.
C. The Planning Commission held a duly noticed public hearing pertaining to the Addendum to
the Negative Declaration adopted for the Downtown Redding Specific Plan, the attached
Chapter 6 of the Downtown Redding Specific Plan (“Plan”), and to the Addendum to the
Mitigated Negative Declaration prepared for the City of Redding Zoning Map; and on October
26, 2021, recommended that the City Council adopt said addendums.
D. Based on the following findings, (1) the Addendum to the Negative Declaration adopted for
the Downtown Redding Specific Plan is appropriate for the Plan, and (2) the Addendum to the
Mitigated Negative Declaration prepared for the City of Redding Zoning Map is appropriate.
1. The City of Redding has determined that the addendums are warranted, finding that
none of the conditions below are in evidence and that there is no substantial evidence,
in light of the whole record before the City, that the amendment proposal will have a
significant effect on the environment.
a. The Project will have one or more significant effects not discussed in the
previous Negative Declaration or Mitigated Negative Declaration.
b. Significant effects previously examined will be substantially more severe than

shown in the previous Negative Declaration or Mitigated Negative Declaration.
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c. Mitigation measures previously found not to be feasible would in fact be
feasible and would substantially reduce one or more significant effects of the
Project, but the Project proponents decline to adopt them.
d. Mitigation measures that are considerably different from those analyzed in the
previous Mitigated Negative Declaration would substantially reduce one or
more significant effects, but the Project proponents decline to adopt them.
2. The Addendums to the Negative Declaration and Mitigated Negative Declaration
reflect the independent judgment and analysis of the City of Redding.
3. Pursuant to Section 15074.1(b) of CEQA, the City of Redding finds that the mitigation
measures contained in the Mitigated Negative Declaration adopted for the City of
Redding Zoning Map are sufficient and that the Project will not cause any potentially
significant effect on the environment.
E. The City Council held a duly noticed public hearing on December 21, 2021, prior to the first
reading of this Ordinance.
F. The proposed amendments to the Zoning Map are consistent with the General Plan and the
Downtown Redding Specific Plan Update.
G. The proposed amendment to the Zoning Map and Downtown Redding Specific Plan will not
increase the existing height limits already permitted. Additionally, the proposed amendments
would bring the existing legal nonconforming development and uses into conformance.
Therefore, adoption of this ordinance will not negatively impact the welfare of the citizens of
Redding and its surrounding region.
H. Pursuant to Government Code Section 65451, the Plan includes all required text and diagrams.
I. Pursuant to Government Code Section 65454, the Plan is consistent with the General Plan’s
goals and policies. Appendix A of the Plan identifies the goals and policies of the Community
Development and Design Element, Transportation Element, Natural Resources Element,
Health and Safety Element, Recreation Element, Economic Development Element, Housing
Element, Public Facilities and Services Element, and Air Quality Element of the General Plan
which pertain to Downtown Redding. For the following reasons, the Plan reflects and
implements the numerous General Plan goals and policies pertaining to Downtown Redding as
well as the Downtown Focus Area Development Guidelines of the Community Development
and Design Element:
1. The Community Development and Design Element provides guidance on development

with specific focus areas of the City, including the Downtown Focus Area. The
General Plan states that Downtown should present a more urban character than the rest
of the City in order to distinguish it from the City's other commercial districts. The
land use regulations, development standards, and design standards and guidelines of
the Plan are reflective of urban development patterns, concepts, and styles, which will
further distinguish the character of Downtown from the City's other commercial
districts.
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2. The Health and Safety Element promotes the reduction of criminal activity through
proper site design and land use planning and a safe and secure environment for people
and property in the community. The Plan directly supports the goals and policies of
the Health and Safety Element through its promotion of Crime Prevention Through
Environmental Design principles and active ground floors along street frontages,
nighttime activities, and residential uses to increase foot traffic and provide more eyes
on the street and public realm.
3. The goals and policies of the Recreation Element support the development of a
citywide recreational trail system, separating bicyclists and pedestrians from vehicular
traffic and pedestrian facilities from bicycle facilities whenever feasible, and
increasing the acreage and quality of developed park facilities. The open space, public
realm, incentives for activation, streetscape, bicycle, and wayfinding implementation
strategies of the Plan support the goals and policies of the Recreation Element through
the establishment of new public parks and open spaces, activating parks and open
spaces with public art, establishing pedestrian and bicycle facility priorities, conceptual
streetscape improvement cross sections, a comprehensive wayfinding system, and
plans for the safe and efficient connectivity between Downtown, the recreational trail
system, and other bicycle facilities in the vicinity of Downtown.
4. The Plan directly supports the goals and policies of the Economic Development
Element through its economic development goals and implementation strategies and
its Implementation Action Plan. The Implementation Action Program includes
measures regarding business development services and training opportunities,
establishment of a Downtown Business Association, start-up business services and
assistance, development of an available sites and buildings inventory, provision of
incentives to attract desired types of development and businesses, and establishment
of gap financing and micro-loan programs.
5. The goals and policies of the Housing Element promote infill development where
adequate public services exist, the facilitation of mixed-use development, and the
provision of a wide range of housing choices in the community. The appropriate mix
of 'uses implementation strategies of the Plan support the goals and policies of the
Housing Element by allowing for a mix of uses, including residential, throughout the
entire Plan area, encouraging land uses that attract residents to Downtown, and
allowing for a variety of housing opportunities, including mixed-use developments,
loft apartments, and zero lot-line cottages and townhomes.
6. The Plan directly supports the goal and related policies of the Air Quality Element to
reduce motor vehicle trips and vehicle miles traveled by allowing for increased mixed-
use development and residential densities and supporting a balance between all modes
of transportation, including active (non-motorized) transportation modes.
J. The land use designations in the Plan, map and amendments to the General Plan Diagram, are
consistent with the balance of the General Plan. The land use designations in the Plan
(Downtown Core and Downtown Mixed-Use districts) are consistent with the proposed
amendments to the General Plan Diagram to expand the Mixed-Use designation to coincide
precisely with the amended Plan area boundary. The update expands the Mixed-Use
designation to the east. The goals, strategies, development standards, design guidelines and
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procedures in the Plan provide direction as new development, redevelopment, future planning,
and public-improvement efforts occur within the Specific Plan area.
K. The Plan is necessary to properly implement the goals and policies of the General Plan. The
Implementation section of the General Plan identifies the adoption of a Specific Plan and
Development Guidelines for Downtown Redding to address the following: Appropriate land
use classifications; desired mixed-use concepts; parking; and linkage to other districts. The
Plan is an update of the Downtown Redding Specific Plan adopted in 2001and amended in
both 2010 and 2018. The Plan addresses the aforementioned issues relative to current
conditions and the community’s present long-term vision for Downtown Redding. It is
important to assess the adequacy of adopted specific plans from time to time to ensure that they
remain effective in implementing General Plan goals and policies and in achieving the
community’s evolving vision for specific plan areas. The intent of the Plan is to improve upon
the implementation of the General Plan goals and policies pertaining to Downtown Redding.
L. Adoption of this Ordinance will not negatively impact the welfare of the citizens of Redding
and its surrounding region. As specified above, there is no substantial evidence in light of the
whole record that the proposed Plan will have a significant effect on the environment.
Furthermore, there is no evidence in light of the whole record that the proposed amendments
to the General Plan Diagram will negatively impact the welfare of the citizens of Redding and
its surrounding region. The Plan reflects and implements the numerous General Plan goals and
policies pertaining to Downtown Redding as well as the Downtown Focus Area Development
Guidelines of the Community Development and Design Element. The adoption and
implementation of the Plan is anticipated to positively impact the welfare of the citizens of
Redding and its surrounding area by facilitating the achievement of the Plan’s vision to
“…create a revitalized Downtown Redding that is attractive, safe, economically vibrant, and
respectful of historical and natural resources…” by having “…lively mix of pedestrian- and
bicycle-oriented shops, housing, workplaces, parks, and civic facilities, inviting to residents
and visitors alike.”
Section 2. The Findings of Fact set forth in Section 1 are true, correct, and are herein adopted.
Section 3. The City Council hereby adopts the Addendum to the Negative Declaration prepared
for the Downtown Redding Specific Plan.
Section 4. The City Council hereby adopts the Addendum to the Mitigated Negative
Declaration prepared for the City of Redding Zoning Map.
Section 5. The City Council hereby adopts the attached Plan, which shall supersede the
Downtown Redding Specific Plan adopted in 2001 and amended in 2010 and 2018.
Section 6. The boundaries of the districts referred to in Section 18.01.050 of the Redding
Municipal Code, as designated on a map entitled “Zoning Map of the City of Redding, California,”
dated January 7, 2003, are hereby altered as set forth on the map attached hereto.
Section 7. The City Council hereby adopts the amendments to the City of Redding Zoning
Map, as designated on the attached map, which are hereby incorporated into Title 18 of the Redding
Municipal Code.
Packet Pg. 346

Section 8. Severability. If any section, subsection, sentence, clause or phrase of this Ordinance
is for any reason held by a court of competent jurisdiction to be invalid or unconstitutional, such
decision shall not affect the validity of the remaining portions of the Ordinance. The City Council of
the City of Redding hereby declares that it would have passed this Ordinance and each section,
subsection, sentence, clause and phrase thereof irrespective of the fact that one or more sections,
subsections, sentences, clauses or phrases may be held invalid or unconstitutional.
Section 9. This ordinance shall take effect 30 days after the date of its adoption; and the City
Clerk shall certify to the adoption of this ordinance and cause its publication according to law.
I HEREBY CERTIFY that this ordinance was introduced and read at a regular meeting of the
City Council on the 18th day of January, 2022, and was read and adopted at a regular meeting of the
City Council on the ____ day of __________, 2022, by the following vote:

__________
Packet Pg. 347

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INFORMATION TECHNOLOGY DEPARTMENT LOCATION MAP
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DOWNTOWN SPECIFIC PLAN UPDATE
0 200 400 Feet
CITY OF REDDING ATTACHMENT:
P:\Planning\ProProjects\General Location\DowntownSP_Location.aprx Packet Pg. 348

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OCTOBER 22, 2021 ALTERNATIVE
0 200 400 Feet DOWNTOWN SPECIFIC PLAN UPDATE ATTACHMENT:
CITY OF REDDING
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0 200 400 Feet DOWNTOWN SPECIFIC PLAN UPDATE ATTACHMENT:
CITY OF REDDING
Packet Pg. 353
Attachment: DTSP_Ch_6 Update Redlined Version (available online) (6.1--Continued Public Hearing re Downtown Redding Specific Plan
Chapter 6
6. Regulations, Standards,
and Guidelines
INTRODUCTION ZONING DISTRICTS
This chapter establishes the land use regulations, development The Specific Plan area is comprised of two zoning
standards, and design standards and guidelines for the Specific districts, the Downtown Core District and the
Plan area. The intent of these regulations, standards, and Downtown Mixed Use District (see Figure 6.1). The
guidelines is to implement the applicable goals and policies of the specific land uses allowed within each district and the
Redding General Plan and the Specific Plan. Where the regulations specific development and design standards that pertain
and standards of the Specific Plan differ from the Redding Zoning to each district are described in detail in the Land Use
Ordinance, the Specific Plan shall take precedence unless Regulations, Development Standards, and Design
otherwise specified herein. Where the Specific Plan is silent, the Standards and Guidelines subsections, respectively.
Zoning Ordinance shall take precedence. Words, phrases, and
terms not specifically defined herein shall have the same definition
as provided for in the Zoning Ordinance.
Building Height Overlay
Districts
The Specific Plan Overlay District will be applied to the entire
Specific Plan area on the City of Redding’s official zoning map. That There are two building height overlay districts that
way, persons interested in knowing the zoning of property within affect the Specific Plan area, the Highrise and Midrise
the Specific Plan area will know to refer to the Specific Plan rather Building Height Overlay Districts; the boundaries of
than to the Zoning Ordinance. the Highrise District coincide with the Downtown Core
District and the Midrise District comprises a portion of
In approving individual development projects requiring the Downtown Mixed Use District (as shown on Figure
discretionary approval, the approving body (Development 6.1). The Highrise District allows unlimited height; the
Services Director (Director), Board of Administrative Review, Midrise District allows heights up to 75 feet.
Planning Commission, or City Council) may impose additional
requirements where warranted to accomplish the goals, policies,
and implementation strategies of the Redding General Plan and
the Specific Plan.
Downtown Redding Specific Plan Update

Packet Pg.6‐1
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Source: City of Redding, 2016
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Use District,
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RM-12 Public Facilities,
Public Facilities, PF
PF Highrise
Highrise Buildings
Buildings Allowed
Allowed
Single Family,
Single Family, RS-3.5
RS-3.5 Multiple Family,
RM-18 Heavy Commercial,
Heavy Commercial, HC
HC
Single Family, RS-4 Multiple Family, RM-20
Single Family, RS-4 Multiple Family, RM-20 General Commercial,
General Commercial, GC
GC
Multiple Family,
Family, RM-6
RM-6 Neighborhood Commercial,
Multiple Neighborhood Commercial, NCNC
Multiple Family, RM-9 General Commercial-Visitor
Multiple Family, RM-9 General Commercial-Visitor and
and
Retail, GC-VR
Retail, GC-VR
FIGURE 6.1: ZONING
6-2 Do wn t o wn Re dding Spe c if ic P lan Updat e Packet Pg. 355

LAND USE REGULATIONS
Permitted with the Approval of a Use Permit (U):
Each zoning district has a unique set of regulations pertaining
to land uses which are permitted, permitted with the These uses typically have unusual site development
Chapter 6
approval of a use permit, or prohibited: features or operating characteristics requiring special
consideration. They may be permitted subject to
Permitted (P): Permitted uses are required to obtain a zoning specific conditions that ensure that the use will be
clearance prior to issuance of any permits or authorization designed, located, and operated in a manner
for the proposed use or construction. compatible with adjacent properties and the
surrounding area and in compliance with the goals and
Permitted with the Approval of a Site Development Permit policies of the Specific Plan and General Plan. These
(SDP): These uses typically have unusual site development uses are permitted with the approval of a use permit by
features or operating characteristics requiring special the Planning Commission.
consideration. They may be permitted subject to specific
conditions that ensure that the use will be designed, Prohibited (―): Uses which are not permitted.

located, and operated in a manner compatible with The land use regulations contained in this chapter shall
adjacent properties and the surrounding area and in apply to all new development, including additions and
compliance with the goals and policies of the Specific Plan changes in use, as described in Chapter 7,
and General Plan. These uses are permitted with the Administration and Implementation. All new
approval of a site development permit by the Board of developments including additions are subject to a Pre‐
Administrative Review. Application process.

Table 6‐1 presents the land use regulations for the
Specific Plan area’s Downtown Core District and
Downtown Mixed Use District.

Table 6-1: DOWNTOWN REDDING SPECIFIC PLAN LAND USE REGULATIONS
DOWNTOWN CORE DOWNTOWN MIXED USE
Residential Uses
Mixed‐Use Development P P (<= 4 units) / SDP (> 4 units) P
Multiple Family Residential UP (<= 4 units) / SDP (> 4 units) P
Two‐Family Dwelling ― ―
Single‐Family Dwelling ― ―
Condominium P P
Group Residential ― ―
Supportive Housing/Transitional Housing ―SDP ―SDP
Transitional Housing ― ―
Residential Cannabis Cultivation P5 P5
Public and Semipublic Uses
College and Trade Schools USDP/P (2nd floor and P
above)1
Schools, Public or Private ― P
Offices, Business and Professional P (2nd floor and above)1 P
Offices, Medical and Dental P (2nd floor and above)1 P
Government Offices P (2nd floor and above)1 USDP/P (2nd floor and above)1
Clinics P (2nd floor and above)6 USDP/P (2nd floor and above)6
Clubs and Lodges USDP P
Community Social Service Facilities ― ―
Homeless Shelter ― ―
Community Centers (primary use) P (2nd floor and above)6 U/P (2nd floor and above)6
Community Centers (non‐primary use) P2 P2
Park and Recreation Facilities (excluding community centers) P P
Cultural Institutions P P
Hospitals (including emergency care) ― U
(Table continues on following page.)
Downtown Redding Specific Plan Update 6‐3

Packet Pg. 356
Table 6-1: DOWNTOWN REDDING SPECIFIC PLAN LAND USE REGULATIONS (CONTINUED)
Public and Semipublic Uses (continued)
Chapter 6
Public Safety Facilities P P
Religious Facilities (primary use) P (2nd floor and above)6 USDP/P (2nd floor and above)6
Religious Facilities (non‐primary use) P2 P2
Surface Parking Lots, Public and Commercial P P
Parking Structures, Public and Commercial USDP P
Residential Care, Senior / General USDP USDP
Residential Care, General U U
Commercial Uses
Condominum P P
R & D Research Facility or Office P (2nd floor and above)6 P
Retail Sales P3 P3
Food and Beverage Sales P P
Food and Beverage Preparation P P
Restaurants, Full Service P P
Restaurants, Drive‐Thru ― U
Bars/Night Clubs/Lounges P P
Convenience Gas Mart ― USDP
Retail Cannabis Sales ― ―
Retail Cannabis Sales / Commercial Cannabis Cultivation ― ―
Food Trucks (Private Property) P7 P7
Banks, with Drive‐Thru ― USDP
Banks, without Drive‐Thru P (<=2,000 sq.ft. on ground floor) P
P (2nd floor and above)6
Automobile/Vehicle Service and Repair, Minor ― U
Automobile/Vehicle Repair, Major ― ―
Automobile/Vehicle Sales and Leasing, Outdoor ― U
Automobile/Vehicle Sales and Leasing, Indoor P P
Automobile Rentals ―P (Rental Office Only – 2nd floor USDP
and above)
Automobile Washing ― USDP
Heavy Equipment Sales, Service and Rental ― ―
Large Vehicle Sales, Service and Rental ― ―
Vehicle Storage ― ―
Personal Services P4 P4
Personal Improvement Services P P
Travel Services P P
Hotels and Motels P P
Bed and Breakfast Establishments P P
Funeral Parlors and Mortuaries ― P
Laboratories USDP/P (2nd floor and above) P
Adult Business Establishments ― ―
Animal Sales and Services P P
Building Materials and Services ― ―
Home Improvement Sales and Services ―P (<= 5,000 sq. ft.) 8 ―P (<= 5,000 sq.ft.) 8
SDP (> 5,000 sq. ft) 8
Business Services USDP/P (2nd floor and above) P
Maintenance and Repair Services USDP/P (2nd floor and above) P
Commercial Recreation USDP USDP
Commercial Entertainment P P
Industrial Uses
Industry, Custom Handicraft P P
Industry, General ― ―
Industry, Heavy ― ―

6‐4 Downtown Redding Specific Plan Update
Packet Pg. 357
Table 6-1: DOWNTOWN REDDING SPECIFIC PLAN LAND USE REGULATIONS (CONTINUED)
Industrial Uses (continued)
Chapter 6
Cannabis Distribution, Manufacturing, Processing, Testing, ― ―
and
Storage
Warehousing and Storage ― ―
Transportation, Communication and Utilities
Communication Facilities, Antennae and Transmission Towers U U
Communication Facilities Within Buildings USDP/P (2nd floor and above) USDP/P (2nd floor and above)
Transportation Passenger Terminals U U
Utilities, Minor P P
Utilities, Major ― ―
1
Use permitted in buildings in existence at the time of adoption of the Downtown Redding Specific Plan Update. In buildings constructed following the adoption of the Downtown Redding Specific Plan
Update, use permitted within non‐street‐fronting ground floor spaces, and within street‐fronting ground floor spaces when such use will not occupy a majority of the street‐fronting ground floor space of
the subject building or site, subject to the approval of a Site Development Permit by the Development Services Director
2
The subject space must be utilized by a single permitted primary use for a majority of the total time the space is utilized on a typical weekly basis.
3
Businesses whose primary use consists of selling tobacco and/or electronic/vapor smoking products and/or products designed for consuming tobacco and cannabis are is prohibited within the Downtown Specific Plan
Area.
4
Businesses whose primary use consists of tattoo and/or massage services are prohibitedis Permitted with the Approval of a Use Permit.
5
Indoor cannabis cultivation permitted in accordance with the provisions of Redding Municipal Code Chapter 6.12.
6
Use permitted within non‐street‐fronting ground floor spaces. Use permitted within street‐fronting ground floor spaces when such use will not occupy a majority of the street‐fronting ground floor space of
the subject building or site, subject to the approval of a Site Development Permit by the Development Services Director.
7
Businesses whose primary use consists of preparation and consumption of food, sold in Food Trucks are permitted as an accessory use in accordance with the provisions of RMC Chapter ‐ 18.17.020.K.
68
Home Improvement Sales and Services – Plant Nurseries with screened outdoor yards are Permitted.

Packet Pg. 358
DEVELOPMENT
STANDARDS
Chapter 6
Table 6‐2 presents the Development Standards for the

Downtown Core District and Downtown Mixed Use District.
Table 6-2: DEVELOPMENT STANDARDS

DOWNTOWN DOWNTOWN
STANDARDS ADDITIONAL REGULATIONS
CORE MIXED USE
1Density bonuses may be granted in accordance with
Dwelling Units Per Gross Acre Unlimited 301 Zoning Ordinance Chapter 18.26.
Minimum Lot Area (Square Feet) NA NA
Minimum Lot Frontage (Feet) 20 20
Minimum Lot Depth (Feet) NA NA

2
Less than two stories may be permitted with the
Minimum Building Height (Stories) 2 22, 3 approval of a Site Development Permit by the Director.
3Properties adjacent to a single‐family zoning district shall
not exceed 35 feet in height.
34Roof elements, mechanical penthouses, and other
Maximum Building Height (Feet) Unlimited 7543 elements that add visual interest to a building may exceed
75 feet in height.
All roof‐mounted equipment shall be screened, consistent
with the requirements of the Zoning Ordinance. Special
consideration shall be given to the location and screening
of noise generating equipment such as refrigeration units,
air conditioning, and exhaust fans. Noise‐reducing screens
and insulation may be required where such equipment has
the potential to impact residential uses.
Minimum Parking Setback (Feet)
54Parking
Front NA4 NA54 that is accessory to an on‐site use is not
permitted adjacent to the street in the Downtown Core
Side (Interior) 0 0 and Downtown Mixed Use districts except as described
below. All parking that is accessory to an on‐site use shall
Side (Corner) NA4 NA4 be provided in the rear of the building accessible from an
alley; properties without alley access are permitted to have
one driveway for access to parking. In the Downtown Core
and the Downtown Mixed Use districts, with the approval
of a site development permit by the Director, parking that
Rear 0 0 is accessory to an on‐site use may be permitted adjacent to
the street not to exceed 50 percent of the property frontage
with a minimum setback of 5 feet; parking permitted
adjacent to the street shall be screened from public view
to the satisfaction of the Director. Where parking is the
primary use of a site in the Specific Plan area, parking is
permitted adjacent to the street with no minimum setback;
however, vehicles shall be prevented from encroaching
into the public right‐of‐way through the use of walls, curbs,
wheel stops, above‐ground tree planters, or other methods

Packet Pg. 359
Table 6-2: DEVELOPMENT STANDARDS (CONTINUED)
DOWNTOWN DOWNTOWN
Chapter 6
STANDARDS CORE MIXED USE ADDITIONAL REGULATIONS
Maximum Building Setback (Feet)
65Buildings shall be placed immediately adjacent to the
Front 05 065
back of sidewalk, except for plazas, outdoor seating areas,
Side (Interior) NA NA paseos, corner “cut‐offs”, public art, and similar pedestrian‐
oriented features to the satisfaction of the Director.
Side (Corner) 05 05
Rear NA NA
Additional Standards Pop‐Up Uses

Cities across the United States are encouraging and
Nonconforming Uses and Structures streamlining Pop‐up Uses in their vacant storefronts and
Where at the time of the adoption of this updated Specific buildings. “Pop‐up uses” refer to uses that are temporary
Plan, a lawful use, structure, or site exists which would and typically do not exceed a duration of six months. Where
otherwise not be permitted by the regulations established they have been successful they have given multiple benefits,
herein, such use, structure, or site may be continued including activation of empty retail spaces, generation of
indefinitely subject to the provisions of Redding Zoning excitement and additional visitors, and opportunities for new
Ordinance Chapter 18.46, with the following exception: businesses to test the market. Following are new standards
for accommodating and encouraging pop‐up businesses in
Legal nonconforming uses, structures, and sites within the Downtown Redding. These standards apply to the Specific
Specific Plan area shall be considered abandoned if the use Plan area only (Downtown Core District and Downtown
ceases, the structure remains vacant, or the use of the site Mixed Use District).
ceases for a continuous period of three years.
• Pop‐up Uses are defined as temporary uses in existing
Installation of Public Improvements buildings. These uses may be assembly, business,
Project developers are responsible for providing public mercantile, and storage (ancillary to a permissible
improvements such as streets, water and sewer lines, primary use).
drainage facilities, curbs, gutters, sidewalks, street lighting, • Pop‐up uses do not require a final certificate of
street trees, and other similar items in compliance with City occupancy, but do require a temporary certificate of
standards at the time of development. These improvements occupancy.
may be in the public right‐of‐way adjacent to the property. • Pop‐up Uses shall be located on private property, not
If multiple phases of development are proposed, on public rights‐of‐way.
improvements shall be installed during the first phase as • Pop‐up hours of operation: 8 am‐10 pm.
deemed appropriate by the approving body. For the purpose • Length of time at a location Pop‐up Uses are
of this requirement, development shall also include the permitted: maximum of 6 months, with one renewal
expansion of existing structures by 50 percent or more of allowable.
the gross floor area.

• Pop‐up Uses are not required to provide off‐street
parking.
Underground Utilities • Pop‐up Uses must adhere to zoning requirements for
All electrical, telephone, cable television, and similar
signage, restrooms, and life/fire safety.
distribution lines providing direct services to a development
site shall be installed underground within the site. The • Pop‐up Uses must meet approval of Fire Marshal if
Director may waive this requirement upon a determination involving hot food service.
that the installation is infeasible. Where applicable, Specific
Plan area developments shall comply with the provisions of
Redding Municipal Code Title 14, Utilities.

Packet Pg. 360
Trees and Shade damage to adjacent sidewalks. In addition, it
Well‐maintained, mature trees significantly add to the recommends the following treatment to improve the life of
character and aesthetic charm of downtown areas and trees:
Chapter 6
also provide shade and increase pedestrian comfort. The • Maximize distance to infrastructure.

City aims to protect and enhance the aesthetic qualities • De‐compact and amend soils.
of Downtown Redding provided by trees and to promote a • Integrate alternative paving systems.
healthy and attractive urban landscape as growth continues.
• Re‐route sidewalks.
The City Council adopted the Downtown Redding Street Tree
• Utilize tree grates.
Management Plan in December 2017, which inventoried all
trees within the plan’s area and identified trees in need of Specifically, Silva Cells, structural soils, pervious concrete,
removal and pruning, as well as sites where new trees should alternative paving, and bioswales/rain gardens are
be planted. The Street Tree Plan recommends a pruning plan recommended to reduce impervious hardscape in Downtown
to keep Downtown Redding’s trees healthy for the long‐ Redding, thereby helping the root systems of street trees,
term, and recommends increasing the size of tree planters and stormwater filtration, in general.
wherever possible to allow for healthy root systems; when
the width of a sidewalk prevents existing tree planters from New development must provide and maintain street trees
being widened, they should be lengthened along the street along building frontage(s) in keeping with the plan, or must
alignment to provide greater soil surface area, allow for root/ provide a covered arcade over adjacent sidewalk(s).
air exchange, water infiltration, and reduce the possibility of

Depending on space constraints, planting sites should be covered with tree grates on sidewalks in long, linear beds, or in bulbout
beds to protect roots and soil.

Packet Pg. 361
Parking Requirements the parking requirement for a project. The location of
off‐site parking for a project may be changed at any
Downtown Core District
time subject to the approval of the Director.
Within the Downtown Core District, off‐street parking is • Where parties wish to cooperatively establish and
Chapter 6
not required. However, if parking is provided within the operate parking facilities where one use generates
Downtown Core District, it shall be provided in accordance parking demands primarily during hours when the
with the requirements of Redding Zoning Ordinance Section remaining use(s) is not in operation or where adjacent
18.41.030.L.1. uses generate joint/redundant trips, a reduction of up

to 50 percent of the required parking may be approved
Downtown Mixed Use District by the Director. Such approvals shall require the
Because the Downtown Mixed Use District is envisioned submission of satisfactory statements by the parties
as a pedestrian‐first environment with bicycle facilities, providing such facilities and the parties such facilities
pedestrian amenities, and mixed‐use development, it is are to serve, describing the nature of the uses and
appropriate for the off‐street parking requirements within times when such uses operate so as to indicate the lack
this district to be different than citywide standards. The of conflict between such uses.
following parking standards shall apply to all change of
• Off‐site and joint parking approvals shall require
use, expansion, and new construction proposals within the
such documents or commitments as may be deemed
Downtown Mixed Use District:

necessary in each particular case to ensure provision
• Multiple Family Residential: One space per unit and maintenance of the required off‐street parking
• Mixed Use Development: The parking requirement spaces.

shall be equal to the sum of the parking requirement
for each proposed use; the parking requirement for Tier 2
uses other than multiple family residential may be The Director may grant up to an additional 25 percent
reduced pursuant to the standards as follows. reduction if the development provides one or more of the
• For uses other than multiple‐family residential, the following:

off‐street parking requirements shall be 25 percent • Public plazas located outside the public right‐of‐way
less than the standards of Zoning Ordinance Section which are at least 500 square feet in area and at least
18.41.040; these requirements may be further 10 feet in width.
reduced by the Director or Planning Commission in
• Investments in off‐site bicycle or pedestrian trail
accordance with the following standards.
improvements.

Additional Parking Reductions
Tier 3
Additional parking reductions for all uses other than multiple
The Director may grant up to an additional 25 percent
family residential may be granted by the Director pursuant
reduction for active transportation improvements and/or
to the following Tiers 1‐3 provisions that follow. The total
the provision of transit passes. For improvements provided
parking reduction granted by the Director shall not exceed 75
within the public right‐of‐way, a reduction of up to one space
percent, except in cases where the net parking requirement
may be granted per $6,000 worth of improvements, as
is four spaces or less, in which case the Director may grant a
determined by the City Engineer. Eligible active
reduction of up to 100 percent. Reductions of greater than
transportation improvements include but are not limited to
75 percent may be permitted by the Planning Commission
the following:
through the granting of a use permit.
• On‐site bicycle facilities in excess of those required by
Tier 1 the California Green Building Standards Code.
• Off‐site, off‐street parking located within 1,000 feet of • Elimination of existing driveways along street frontag‐
the subject property may satisfy up to 100 percent of es.
Downtown Redding Specific Plan Update 6‐9 362

Packet Pg.

• Provision of off‐street vehicle passenger loading/
unloading zones.
• Exceedances of the applicable development and
Chapter 6
design standards which support the active transporta‐
tion objectives of the Specific Plan.
• Reduction of one space for each transit pass purchased
from the Redding Area Bus Authority for one individual
for a period of 10 years; the purchase of multiple
passes equivalent to one individual for a period of
10 years shall be acceptable. Such passes shall be
provided to one or more resident, business owner, or
employee of the subject project at no cost.
• Other similar type improvements to the public realm
that enhances active transportation or transit as
determined by the Director of Development Services,
including but not limited to:
» Enhanced intersections, such as pedestrian signal
upgrades, crosswalk/bicycle facility striping, rapid Sidewalk dining that lines the sidewalk while maintaining a
flashing beacons, and bulbouts. clear pedestrian path enlivens the street.

» Art, street furniture, landscaping (hanging flowers,
pots, etc.) provided within the public right‐of‐way.

Other Requirements in Downtown Redding
Recognizing the uniqueness of existing buildings and their
associated parking within the Specific Plan area, within
either district, when parking is required or provided for
any remodel or reuse of any existing building, parking
standards (i.e., space and aisle dimensions, number of
spaces) may be reduced or modified subject to approval
of a site development permit by the Director.

Bicycle Parking
Bicycle parking shall be provided with new development
and remodel/reuse of existing buildings in accordance with Merchandise in front of shops during business hours can
the requirements of the California Green Building Standards activate the street if they maintain a clear pedestrian path.
Code.
Sidewalk Dining
Special Use Regulations and Sidewalk dining on public or private streets can enhance
the pedestrian ambiance of Downtown Redding and is
Standards encouraged. The rules, regulations, and applicable areas are
Special use regulations and standards apply to sidewalk defined in Redding Municipal Code Chapter 13.25.

dining, outdoor uses and displays, and vehicle sales and
repair to ensure that such uses do not adversely impact Outdoor Uses and Displays
adjoining properties. All uses, including commercial, repair, service, and storage
shall be conducted within a completely enclosed building or
be completely screened from public view, except as provided
as follows.

6‐10 Downtown Redding Specific Plan Update Packet Pg. 363

The outdoor display of merchandise in conjunction with

specialty retail, antique shops, flower shops, and similar
specialty and craft businesses is permitted within the Specific
Plan area subject to the following provisions:
Chapter 6
• Temporary outdoor displays may be allowed on devel‐
oped properties (excluding parking lots) and upon pub‐
lic sidewalks provided that a minimum width of five feet
(unless approved by Development Services Director)
shall be maintained clear of any obstructions, and the
display shall not obstruct access to the entrance of any
building or access ramps.

• No additional signs or other advertising devices (tem‐
porary or permanent) shall be used in conjunction with
an outdoor display, except those allowed in compliance
with the Redding Zoning Ordinance and this Specific
Plan.

• The outdoor display of merchandise shall only occur
A wall‐mounted sign should be in keeping with the
building’s style and made of quality materials. during times when the associated establishment is also
open for business.

• Outdoor display fixtures shall be of good quality and
durable materials and construction and shall be main‐
tained in such a manner as to enhance Downtown
Redding. Merchandise displays utilizing card tables;
cardboard cartons; folding chairs; lightweight materials;
or deteriorated, damaged, splintered, or other similar
furniture are not permitted.

• Additional temporary outdoor display and sales (includ‐
ing in parking lots) may be permitted in accordance
with Redding Zoning Ordinance Section 18.17.020.E.

Sign Regulations
Signs within the Specific Plan area, including temporary
Window signs in retail storefronts in Downtown Redding signs, shall be erected, constructed, altered, and maintained
should complement the display and merchandise.

in accordance with the regulations of this Specific Plan.
The purpose of the sign regulations in this subsection is to
provide the means for adequate identification of buildings
and businesses by regulating and controlling the design, size,
and location of all signs within the Specific Plan area. The
intent of these regulations is to establish specific standards
for all exterior signage to ensure continuity, consistency, and
harmony with the pedestrian quality of the Specific Plan
area.

No person shall erect, construct, enlarge, alter, move,
improve, remove, convert, or equip any sign or sign structure
A projecting sign, sometimes referred to as a fin sign,
provides an easy way for pedestrians to spot businesses.

Packet Pg. 364

or cause or permit the same to be done contrary to or in
violation of any of the provisions of these sign regulations.

Sign Standards for Permitted Signs in the
Chapter 6
Specific Plan Area
Wall‐Mounted Signs. Wall‐mounted signs can be a maximum
of one square foot per linear foot of business establishment
per public street and/or alley frontage located not higher
than the lowest of the following:
• 25 feet above grade.
• Bottom of the sill line of the second floor window.

Murals. Wall murals shall meet the following regulations: Sandwich board signs that are out of the pedestrian path are
allowed.
• The mural can be up to 300 square feet by‐right and
greater than 300 square feet with the approval of an Projecting Signs. One projecting sign per business is
administrative sign permit. allowed; maximum size may not exceed 10 square feet and
• The mural shall demonstrate artistic quality or theme shall not extend more than 3 feet from the wall surface.
as opposed to direct or indirect illustrative advertising. Internal illumination is prohibited. Projecting signs shall
• When bands of color or lines use the wall, building only be attached to buildings, not to poles or other signs.
facade, or parapet as either figure or ground, then the Projecting signs may encroach into the public right‐of‐way
entire surface of these areas shall be included as part a maximum of 3 feet; minimum of 7‐foot vertical clearance
of the mural area. shall be required from walking grade to the bottom of the
sign. Theater marquees (e.g., Cascade Theatre) are exempt
• The mural shall not be placed on decorative block or
from this requirement.
brick walls.
• Approval of the mural shall take into consideration the Under Canopy Signs. One sidewalk‐oriented sign per
visual effect of the mural on adjoining properties and business is allowed under a canopy, roof, awning, covered
the overall architecture of the building. The colors and walkway, arcade, or porch; a maximum of 4 square feet per
materials used shall be reasonably harmonious with business entrance is allowed; minimum of 7‐foot vertical
those in the area. clearance is required from walking grade to the bottom of
• The Director may require a site development permit if the sign.

the sign could have an aesthetic impact or be contro‐
A‐Frame/Sandwich Board Signs. One A‐frame or sandwich
versial.
board sign allowed per business with a maximum size of 4
Permanent Window Signs. On the ground floor, coverage feet high by 2 feet wide. No illumination is allowed. The sign
shall not exceed 20 percent of the total window and door shall be located on the sidewalk adjacent to the curb. A clear
area visible from the exterior of the building including pathway of at least 4 feet in width shall be maintained for
furniture and temporary signs as well as permanent window passage of pedestrians; however, more space is preferred.
signs; on second floors, coverage shall not exceed 25 percent The sign shall only be present during regular business hours.
per window. This will ensure transparency between the
business and the sidewalk to help provide eyes on the street. Temporary Signs. Temporary signs shall abide by the

provisions of Chapter 18.42 of the Redding Zoning Ordinance
Awning Signs. On the ground floor, each awning shall not regulating temporary signs.
exceed a maximum coverage of 20 percent of the total
ground floor exterior surface area. On second floors and Menu Boards. One menu board, up to 4 square feet in area,
above, each awning shall not exceed a maximum coverage is allowed for each restaurant or other eating establishment.
of 10 percent of the total second floor exterior surface area. Menu boards may contain only the name of the establishment
Internal cabinet‐type illumination is not allowed. and the food available inside. The menu board must be
located on a wall adjacent to the main customer entrance.

Packet Pg. 365
Monument Signs. A maximum of one double‐face sign or is for the refurbishment, reuse, and/or relocation of
per street frontage is permitted in the Downtown any sign that does not conform to the standards of the
Mixed‐Use District. Height of the sign shall not exceed City’s Sign Ordinance.
6 feet above grade and the width shall not exceed 4 • Identifier sign(s) for any Downtown improvement
Chapter 6
feet. Each tenant placard shall not exceed 12 inches in district, or similar marketing organization or entity
height. Sign may only be indirectly illuminated. operating within the Specific Plan area, may be
Internal illumination is prohibited. authorized by approval of an administrative sign
permit by the Director. The height, size, and design of
Multi‐Tenant Project Signs. Any project that proposes to the identifier sign(s) shall be established by the permit
provide space for more than one tenant shall indicate the approval upon a determination by the Director that the
size and approximate location of all signs to be erected on identifier sign is in character with the Specific Plan.
the property at the time of initial application. Signs shall
be shown on elevation drawings with accurate dimensions

provided. DESIGN STANDARDS AND
Sign Materials GUIDELINES
Substantial, long‐lasting, quality materials should be used in
The design standards and guidelines in this chapter are
all cases. Separate cut‐out letters are encouraged.
meant to achieve quality design and are to be used during
Sign Lighting the City’s development review process to assess a project’s
Internally lit cabinet signs are discouraged. Spot lighting from conformity with the Specific Plan. Design standards are
separate fixtures is encouraged. Lights should be sized and mandatory and are intended to improve the quality of
aimed appropriately to minimize light spillover and glare. design, whereas design guidelines are advisory and are most
applicable to projects requiring approval of a discretionary
Prohibited Signs in the Specific Plan action by the City.

AreaDowntown Core District The design standards and guidelines acknowledge the
The following signs are prohibited within the Specific Plan prevailing built environment and development patterns
area in order to improve the appearance and pedestrian within Downtown Redding today. These standards and
oriented environment as follows: guidelines, therefore, do not seek to impose an overriding
• Freestanding pole signs style, a limited color palette, or an artificial theme, but to
promote Downtown Redding’s positive design
• Monument signs
characteristics. It is not the intent of these design standards
• Roof‐mounted signs and guidelines to eliminate design freedom or discourage
• Rotating, moving, signs innovative design. The design standards and guidelines
• Window signs above the second floor complement the mandatory development standards
• Signs constructed of paper, cloth, balloons, plastic contained in this chapter, and the Redding Zoning Ordinance
streamers or bunting by providing good examples of appropriate design solutions
• Signs that mimic regulatory traffic signage and by providing design interpretations of the various
• Any sign prohibited by the Redding Municipal Code mandatory and advisory regulations. The standards and
and not expressly “Permitted” by this Specific Plan guidelines are less quantitative than the mandatory
development standards and, therefore, may be interpreted
Rule of Measurement with some flexibility in their application to specific projects.
The area of a wall sign or logo with individual letters shall be
measured by a rectangle around the outside of the lettering
and/or the pictorial symbol.

Exceptions
The following are exceptions to the sign standards
listed above:
• By approval of an administrative sign permit, the
Director may authorize an exception to the Specific
Plan sign regulations when, in the opinion of the
Director, the exception is in keeping with the intent of
the regulations and the character of the Specific Plan.

Packet Pg. 366
The design standards and guidelines are organized into Interpretation
the following sections:
To aid in the interpretation of these standards, an applicant
1. Interpretation provides an overview of the purpose, should understand that the design standards presented in
Chapter 6
application, exemption, organization, and other aspects this chapter will be enforced unless an alternative measure
of the design standards. meets or exceeds the intent of the standards, and it can be
satisfactorily demonstrated that there is a significant and
2. Applicability provides guidelines for when these stan‐
compelling reason to deviate from them. Design guidelines
dards are appropriate.
help articulate the standards, but are recommendations, not
3. Crime Prevention Through Environmental Design requirements unless required in conjunction with the
(CPTED) includes design considerations for reducing op‐ approval of a discretionary action by the City.
portunities for crime to occur through enhanced natural
surveillance, natural access control, and territoriality.
Applicability
4. Site Planning and Design includes standards for building The provisions of this section are applicable to all
and parking location and design in relationship to the development within the Specific Plan area.
street (its street edge condition).
Any new building, addition, exterior alteration, landscaping,
5. Storefront Design provides standards that promote
modification to an approved landscaping plan, or parking lot
quality design for new infill buildings and rehabilitation
design shall adhere to these design standards, as applicable.
of existing buildings.
It is important to note, however, that these standards do
6. Building Design presents standards that promote quality not affect existing buildings which are not proposed for new
buildings within the Downtown Redding Specific Plan construction, exterior alterations, landscaping, or changes in
area. the parking lot layout.

7. Landscaping/Hardscape Design provides a basic land‐ The design standards will be utilized during the City’s
scape design framework which is to be used in conjunc‐ development review process to achieve the highest level of
tion with new development, and as a helpful tool for design quality and at the same time provide the flexibility
property owners interested in upgrading the landscaping necessary to encourage creativity on the part of project
of existing development. designers in response to existing site conditions.
8. Parking, Circulation and Access provides standards for
good design of parking, circulation and access.

Packet Pg. 367
The five key principles of CPTED are:
Crime Prevention Through
1. Access Control uses design features to create
Environmental Design
boundaries between public, private, and semi‐private
Chapter 6
The concept of Crime Prevention Through Environmental spaces.
Design (CPTED) is a multi‐disciplinary approach to create
2. Natural Surveillance focuses on the placement and
safer, more vibrant, and more active environments. The
design of physical features and the arrangement of
CPTED concept uses a variety of community design strategies
uses to allow people engaged in their normal activity
aimed at reducing opportunities for crime and the fear of
to passively observe the space around them.
crime, and increasing opportunities for social interaction and
activity, through the proper design, redesign, and effective 3. Territorial Reinforcement entails design features and
use of the built environment. Although crime and safety physical elements which convey a sense of “active”
issues are dynamic and complex processes that go beyond ownership of and sense of pride for a space; these
planning and design, development standards and design elements clearly designate between public, private,
guidelines can help create safer environments. and semi‐private areas.
4. Management and Maintenance involves the proper
These CPTED principles are meant to assist in reducing the administration and upkeep of buildings, walkways,
potential for crime incidents and help to create a safer, landscaping, lighting, and other physical features to
healthier, and more vibrant Downtown Redding. Many of the support and ensure the intended purpose of a space.
development standards and design standards and guidelines
in this chapter follow these CPTED principles. Specific CPTED 5. Activation of Space encourages strategies to activate
guidelines can be viewed in Appendix B. the space with proper uses, fosters social interaction,
and creates a sense of ownership and community
CPTED involves design of physical space in the context of the through placemaking elements.
needs of bona fide users of the space, the activity planned
for the space, and the predictable behavior of bona fide, as
well as illegitimate, users.

Packet Pg. 368
Chapter 6

A well‐maintained parking lot with a designated pedestrian path controls access.

Ground‐floor retail that faces the sidewalk with permeable windows provides views inside and out, defined outdoor seating
designates semi‐private areas from the public walkway, and a well‐cared for streetscape make active ownership known.

Packet Pg. 369
Site Planning and Design
Development Standards in Table 6‐2 provide the minimum Design Guidelines
setback requirements for buildings and parking. All projects » Locate the principal façade and entry to buildings to‐
Chapter 6
in Downtown Redding should follow the prescribed edge wards the public right‐of‐way or off a publicly accessible
conditions, with the exception of the following design courtyard to ensure pedestrian safety and retail
standards as illustrated in Figure 6.2. visibility.

» Design and place buildings, lighting, windows, entranc‐
Design Standards es and exits, parking lots, walkways, landscaping, trees,
■ Buildings set back from the street along front and/or
fences, walls, signage, public art, and any other physical
side street property lines must be designed for active,
feature to direct the public to public spaces, and deter
public use, such as pedestrian plazas, outdoor seating
access to private spaces. On sites where restricted ac‐
areas, green spaces, paseos, or “corner cut‐offs.”
cess is necessary, use perimeter walls/fences that allow
■ Create continuous pedestrian activity in an uninterrupt‐ people to see inside and out. In general, security gates
ed sequence by minimizing gaps between buildings. are discouraged as they create an impression of an
unwelcome community.
■ Within the Downtown Core District, no parking shall
be located within any front yard or corner‐side yard » Provide lighting that makes pedestrians more visible
setback (see the following parking section for specific and provides more visibility to pedestrians; is even,
parking requirements). Pedestrian paseos to parking uniform, and does not produce dark areas; illuminates
are encouraged. areas above or near building entryways; and illuminates
“safe routes” with pedestrian‐scale, glare‐free lighting
■ Fencing in the front of a building at 0‐foot setback is so that these become the focus of legitimate pedestrian
permitted at a maximum allowable height of 4 feet activity.
unless integrated with the façade of the building. The
material used for such fence is subject to approval of a
Site Development Permit by Director.

FIGURE 6.2: SITE PLANNING AND DESIGN

Packet Pg. 370
■ Placement of air conditioning units in individual
Storefront Design windows and window transom areas is prohibited on
Storefronts traditionally experience the greatest amount of ground‐floor, street‐facing façades.

change during a building’s life and hold the most potential
Chapter 6
■ Solid roll‐up security features are prohibited on store‐
for creative alterations affecting both the character of the
fronts. If roll‐up security features are to be incorporat‐
building and the streetscape as a whole. In an effort to
ed, they shall be transparent, placed inside the building,
promote quality design for new infill buildings, and the
and only be utilized after business hours.
rehabilitation of existing buildings, the following specific

storefront and façade standards are presented.

Design Guidelines
Design Standards
» A building’s awnings should all have the same color
■ Building entries must be recessed at least 12 inches. scheme; awning signs may vary in type, style, and color
to differentiate individual businesses within a building.
■ An awning, canopy, or arcade is required above building

entries and ground floor street‐facing windows, unless

a tree, pole, or other impediment exists.

■ Storefront doors are to contain a high percentage of
glass (minimum of 50 percent) to encourage pedestrian
window shopping.

■ Ground‐floor windows must use clear glass (88 percent
light transmission).

■ The portion of ground‐floor street‐facing façades be‐
tween 3 feet and 8 feet in height shall be at least 70
percent transparent.

In addition to fabric, awnings or canopies made of quality
wood, glass, and/or metal are encouraged. Storefronts should have recessed entries, permeable
display windows made of clear glass, and awnings over
both.


Building Design
Design Guidelines
Downtown Redding not only serves as the heart of the
» Avoid blank walls at the ground floor by utilizing
community, but also as the strongest visual image of the
Chapter 6
windows, recesses, reveals, changes in materials, and
community. These visual impressions affect the way Redding
canopies to create visual interest.
residents and visitors feel about the City and are often an
indication of the community’s economic vitality. » Additions to existing buildings should be integrated with

the existing structure’s window and door styles and
Design Standards openings.

The design standards presented herein are intended to
» Vary rooflines with parapets, cornices, and other fea‐
foster good design in order to create a quality image for
tures to create interesting rooflines.
Downtown Redding, encourage reinvestment, and improve
the Downtown Redding’s economic vitality in general. » Introducing or changing the location or size of windows
The following design standards are applicable to all new or other openings that disrupt the architectural rhythm,
development within the Specific Plan area and are illustrated alignment or character of the original building is not
in Figure 6.3. recommended.

■ Articulations such as recesses, reveals, changes in » Accentuate doors with decorative details and/or attrac‐
materials, and canopies/awnings shall be used to avoid tive painted signs.
blank walls.

■ New horizontal building additions to existing structures
shall match the original structure in terms of scale, roof
line, materials, and color.

■ Roof‐mounted mechanical equipment shall be screened
with a material that matches the architectural style of
the building and is integrated into
its design. FIGURE 6.3: BUILDING MASSING

AND ARTICULATION
■ All utilities, such as backflow
pre‐ vention devices, groupings
of meters, etc., shall be located
outside the public right‐of‐
way, within a building
recess, utility room,
or landscaped area,
and be fully screened
from public view. A
combination of elements
can be used to screen utility,
trash, and recycling areas, including
solid masonry walls, berms, and
landscaping.

Packet 6‐19
Pg. 372

Landscaping/Hardscape Design Design Guidelines
Landscaping in Downtown Redding should achieve four » Ground‐level landscaping and hardscape detailing
specific ends: 1) to beautify Downtown Redding and create a should be used at the ground level to soften the im‐
Chapter 6
gateway to the city; 2) to soften commercial development; 3) pact of large buildings.
to unify the area as a pleasant environment for residents and
visitors alike; and 4) to provide shade for pedestrians, parking, » Use potted plants in quality, appropriately sized
vehicles, and bicycles. These four ends will be accomplished planters, especially for enhancement of sidewalk
by a recognizable use of repeated planting treatments. shops.

Consistency and continuity within the street right‐of‐way
» Vines and climbing plants integrated upon building
and building setback areas is extremely important.

and perimeter garden and building walls are encour‐
New development in Downtown Redding should refer to aged.

the following landscape guidelines, the regulations of the
» When effective screening is needed, appropriate
Zoning Ordinance, and the Downtown Redding Street Tree
plant materials should be selected to be capable of
Management Plan.

growing to the height and density desired within a
reasonable period of time.
Design Standards
■ Refer to the Downtown Redding Street Tree Manage‐ » Landscaping material, so long as it is properly main‐
ment Plan when planting and/or removing trees in the tained, is the preferred method to obscure the view
public right‐of‐way. of any parking or storage area adjacent from a public
street or pedestrian area.
■ Trees and Shrubs shall be a minimum of 15‐gallon and
5‐gallon size, respectively, at the time of planting.

■ All landscaped areas are to be well‐maintained and free
of weeds and debris; when adjacent to public right‐of‐
way, they shall maintain pedestrian access.

■ Planting shall create and maintain a clear view by keep‐
ing low plants to under 3 feet in height, and tree limbs
pruned up to no lower than 7 feet in height.

■ Any unutilized areas are to be landscaped in accordance
with Zoning Ordinance Chapter 18.47.

Maintained mature street trees provide shade and define the
edestrian path.
Building mass is softened with landscaping and trees.


Packet Pg. 373

Parking, Circulation, and Access
Design Standards
Chapter 6
■ New public and commercial parking structures in the
Downtown Core District shall comply with the applica‐
ble use permit conditions of approval which pertain to
design.
■ Parking that is accessory to an on‐site use shall comply
with all applicable standards of this Plan and with the
screening and landscape standards of Zoning Ordinance
Section 18.41.100. The screening and landscape stan‐
dards of Zoning Ordinance Section 18.41.100 shall not
apply to parking when it is the primary use of a site.

■ New projects in the Downtown Mixed Use District shall
locate surface parking lots behind buildings. Where the
property is a corner lot, the surface parking lot may
occupy no more than 50 percent of the dimension on
the secondary street frontage. See Figure 6.4.

■ Where new projects in the Downtown Mixed Use Dis‐
trict are adjacent to an alley, access to parking shall be
from the alley. Where properties do not abut an alley, A parking garage with artistic Art Deco screening
access may be from the street but may take up no more allows passersby to see in.
than 20 percent of the frontage dimension. See Figure
6.4.

FIGURE 6.4: PARKING AND ACCESS

Downtown Redding Specific Plan Update 6‐21 374
Packet Pg.
Design Guidelines
» Common shared‐access driveways which provide access
Chapter 6
to more than one site are encouraged in order to reduce
the number of driveway curb cuts along Downtown
Redding streets.
» Parking areas should be separated from buildings by

either a raised concrete walkway or landscaped strip.
Parking stalls directly abutting buildings are not desir‐
able.

» Whenever possible, locate parking lot entries on side
streets in order to minimize pedestrian/vehicular con‐

flicts along the primary street. When this is not possible,
design the primary site entry with decorative stamped
concrete or pavers to differentiate it from the sidewalk.

» Parking structures should be designed to fit in with the
Downtown Redding urban fabric.

» Wrap parking structures with active ground‐floor uses,
such as retail, office, or residential units or lobbies that
mask the ground floor so the structures enhance the
physical atmosphere of Downtown Redding.

» The design of parking structures should permit max‐
imum opportunities for natural surveillance into and These parking garages are wrapped with ground‐floor
from the structures. retail spaces; upper floors are articulated with faux
windows in keeping with the design of the building’s facade
modulation, or screened with an artistic, permeable
facade. Staircases are designed to be visible from the
street.

Parking lots should be landscaped with clear pedestrian
walk ways; shade structures help to designate such areas.



Chapter 6


6‐22 Packet Pg. 376

Attachment: Addendum to Negative Declaration for Downtown Redding Specific Plan Update 2021 (available online) (6.1--Continued Public
ADDENDUM TO A NEGATIVE DECLARATION
Downtown Redding Specific Plan Update 2021
General Plan Amendment Application GPA-2021-00449

Rezoning Application RZ-2021-00450
Specific Plan Amendment Application AMND-2021-00361
PROJECT DESCRIPTION
General Plan Amendment Application GPA-2021-00449, Rezoning Application RZ-2021-00450,

and Specific Plan Amendment Application AMND-2021-00361 associated with the adoption of
the proposed Downtown Redding Specific Plan Update (“Plan”).
The Plan was adopted in 2001, amended in 2010 and again in 2018. The vision of the update is to
continue to create a revitalized Downtown Redding that is attractive, safe, economically vibrant,
and respectful of historical and natural resources, and which has a lively mix of pedestrian- and
bicycle-oriented shops, housing, workplaces, parks, and civic facilities, inviting to residents and
visitors alike. The update would modify the Specific Plan area boundary (see attached Location
Map), change the zoning and general plan land use classification of certain properties (see attached
Zoning Map and General Plan Map), and would modify the land use regulations, development
standards, design standards and guidelines of the Specific Plan.
The adoption of a specific plan is established through the authority granted to the City of Redding
by the California Government Code, Title 7, Division 1, Chapter 3, Article 8, Sections 65450
through 65457 (Specific Plans). Specific plans may be adopted by resolution or by ordinance. This
allows cities to choose whether their specific plans, or portions thereof, will be policy-oriented or
regulatory in nature. The Plan was adopted as a hybrid that included three distinct zoning districts
(Central Business District, Uptown Business District, and Southern Gateway District) within a
portion of the Plan area and provided the same regulatory structure, such as permitted uses and
development standards, as other zoning districts in the City. The regulations of each of these
districts were crafted specifically to address development issues within the Plan area. The
amendment to the Plan in 2018 simplified the zoning districts into two districts (Core District and
Mixed-Use District) to better match the existing and desired development in Downtown and cover
the entire Plan area. The proposed update would expand the Mixed-Use District to the east. The
goals, strategies, development standards, design guidelines and procedures in the Plan Update
provide direction as new development, redevelopment, future planning, and public-improvement
efforts occur within the Specific Plan area.
The boundaries of the Plan area are proposed to be expanded to redefine the area considered to be
Downtown Redding. This revision would include blocks in the east that are residential and
institutional. This area would economically benefit from the expansion. The proposed Plan
boundary is generally defined as the area from Riverside Drive and Trinity Street to the north,
Addendum to Negative Declaration – Downtown Redding Specific Plan Update 2021 Page 1 Pg. 377
Packet
Court Street to the west, Continental Street and Sequoia Street to the east, and Lincoln Street and
Cypress Avenue to the south. The land use pattern south of Shasta Street and north of South Street,
between the Union Pacific Railroad tracks and East Street make up the Downtown Core District.
The Downtown Core District boundary represents the densest part of Downtown and aligns with
the existing Highrise Building Height Overlay District. The proposed area consisting of
institutional uses are within the existing Highrise Building Height Overlay District as well. The
remaining expansion area to the east and southeast of the Downtown Core District within the
proposed Plan area include less intensive land uses and buildings and are proposed to be within
the Downtown Mixed-Use District.
REVISED IMPACT ANALYSIS
Although land use regulations, development standards, entitlement processes, and design
standards and guidelines affecting properties with the proposed expansion Plan area would be
modified as a result of the Plan Update, the proposal would not allow urban development to occur
in any areas where the same or similar types of urban development are not presently permitted.
The expansion to include the public facilities and multiple family areas is an area that was
previously excluded. At this time, staff is of the opinion that bringing these areas back into the
Specific Plan would bring economic benefit to these properties. The northern portion, north of
Placer Street is currently zoned “PF” Public Facilities; building heights to be determined by use
permit; or “GO” General Office; building heights allowed up to 50 feet; and contains the “BH”
Building Height Overlay District, which allows building heights to exceed the limitations of the
base zoning districts by use permit. Bringing this area back into the Specific Plan would place this
area in the Midrise Building Height Overlay Districts which allows height up to 75 feet. Overall,
the inclusion of this area would not change in height limits already afforded under the current
“BH” Building Height Overlay District.
multiple family development and have been developed beyond the allowed base density under the
existing “RM-10” Multiple Family Zoning District. The inclusion into the Specific Plan would
bring these properties into conformance since the Specific Plan allows up to 30 units per acre.
The inclusion of the Butte Street would bring economic benefit to the already legal non-
conforming development along Butte Street. Most of the structures do not meet setbacks which
has limited redevelopment of this area. Further, the “GO” General Office district does not allow
for the convenient type uses that would benefit the adjacent Garden Tract neighborhood.
Office and “GC-VR” General Commercial-Visitor Retail” Zoning Districts. The height limit is 50
feet and 45 feet, respectively. The maximum height limit in the proposed Mixed-Use District is 75
feet, which exceeds the existing respective zoning districts. However, by reducing the height limit
to a maximum of 35 feet for developments on properties adjacent to a single-family zoning district,
would mitigate the impact to the adjacent single-family neighborhood and would still
accommodate for varied pitch roof designs for two-story construction, which is a requirement in
the Mixed-Use District.
Adoption of the Plan Update would not negatively impact the welfare of the citizens of Redding
and its surrounding region. There is no substantial evidence in light of the whole record that the
Addendum to Negative Declaration – Downtown Redding Specific Plan Update 2021 Page 2
Packet Pg. 378
proposed Plan and amendments to Title 18 will have a significant effect on the environment.
Furthermore, there is no evidence in light of the whole record that the proposed amendments to
the General Plan Diagram will negatively impact the welfare of the citizens of Redding and its
surrounding region. The Plan reflects and implements the numerous General Plan goals and
policies pertaining to Downtown Redding as well as the Downtown Focus Area Development
Guidelines of the Community Development and Design Element. The adoption and
implementation of the Plan Update is anticipated to positively impact the welfare of the citizens
of Redding and its surrounding area by facilitating the achievement of the Plan's vision to *create
a revitalized Downtown Redding that is attractive, safe, economically vibrant, and respectful of
historical and natural resources..." by having a lively mix of pedestrian- and bicycle-oriented
shops, housing, workplaces, parks, and civic facilities, inviting to residents and visitors alike."
The Plan is necessary to properly implement the goals and policies of the General Plan. The
Implementation section of the General Plan identifies the adoption of a Specific Plan and
Development Guidelines for Downtown Redding to address the following: Appropriate land use
classifications; desired mixed-use concepts; public gathering places; building scale and mass;
facade and overhang treatments; Downtown circulation and streetscape; parking and parking
structures; and linkage to other districts. The Updated Plan addresses the aforementioned issues
relative to current conditions and the community's present long-term vision for Downtown
Redding. It is important to assess the adequacy of adopted specific plans from time to time to
ensure that they remain effective in implementing General Plan goals and policies and in achieving
the community's evolving vision for specific plan areas. The intent of the Plan Update is to
improve upon the implementation of the General Plan goals and polices pertaining to Downtown
Redding.
Pursuant to Government Code Section 65454, the Plan Update is consistent with the General
Plan's goals and policies. Appendix A of the Plan Update identifies the goals and policies of the
Community Development and Design Element, Transportation Element, Natural Resources
Element, Health and Safety Element, Recreation Element, Economic Development Element,
Housing Element, Public Facilities and Services Element, and Air Quality Element of the General
Plan which pertain to Downtown Redding. For the following reasons, the Plan reflects and
implements the numerous General Plan goals and policies pertaining to Downtown Redding as
well as the Downtown Focus Area Development Guidelines of the Community Development and
Design Element:
1. The Community Development and Design Element provides guidance on development with
specific focus areas of the City, including the Downtown Focus Area. The General Plan states
that Downtown should present a more urban character than the rest of the City in order to
distinguish it from the City's other commercial districts. The land use regulations, development
standards, and design standards and guidelines of the Plan are reflective of urban development
patterns, concepts, and styles, which will further distinguish the character of Downtown from
the City's other commercial districts.
2. The Health and Safety Element promotes the reduction of criminal activity through proper site
design and land use planning and a safe and secure environment for people and property in the
community. The Plan directly supports the goals and policies of the Health and Safety Element
through its promotion of Crime Prevention Through Environmental Design principles and
active ground floors along street frontages, nighttime activities, and residential uses to increase
foot traffic and provide more eyes on the street and public realm.
Packet Pg. 379
3. The goals and policies of the Recreation Element support the development of a citywide
recreational trail system, separating bicyclists and pedestrians from vehicular traffic and
pedestrian facilities from bicycle facilities whenever feasible, and increasing the acreage and
quality of developed park facilities. The open space, public realm, incentives for activation,
streetscape, bicycle, and wayfinding implementation strategies of the Plan support the goals
and policies of the Recreation Element through the establishment of new public parks and
open spaces, activating parks and open spaces with public art, establishing pedestrian and
bicycle facility priorities, conceptual streetscape improvement cross sections, a comprehensive
wayfinding system, and plans for the safe and efficient connectivity between Downtown, the
recreational trail system, and other bicycle facilities in the vicinity of Downtown.
4. The Plan directly supports the goals and policies of the Economic Development Element
through its economic development goals and implementation strategies and its Implementation
Action Plan. The Implementation Action Program includes measures regarding business
development services and training opportunities, establishment of a Downtown Business
Association, start-up business services and assistance, development of an available sites and
buildings inventory, provision of incentives to attract desired types of development and
businesses, and establishment of gap financing and micro-loan programs.
5. The goals and policies of the Housing Element promote infill development where adequate
public services exist, the facilitation of mixed-use development, and the provision of a wide
range of housing choices in the community. The appropriate mix of 'uses implementation
strategies of the Plan support the goals and policies of the Housing Element by allowing for a
mix of uses, including residential, throughout the entire Plan area, encouraging land uses that
attract residents to Downtown, and allowing for a variety of housing opportunities, including
mixed-use developments, loft apartments, and zero lot-line cottages and townhomes.
6. The Plan directly supports the goal and related policies of the Air Quality Element to reduce
motor vehicle trips and vehicle miles traveled by allowing for increased mixed-use
development and residential densities and supporting a balance between all modes of
transportation, including active (non-motorized) transportation modes.
DETERMINATION
The City of Redding previously prepared a Negative Declaration for the Plan, which was adopted
on February 6, 2001 and subsequently adopted an Addendum to the Negative Declaration on April
3, 2018. Based upon a review of the proposed amendments to the Plan, it has been determined
that an addendum to the previously adopted Negative Declaration is appropriate because none of
the following conditions (pursuant to CEQA Section 15162) have occurred:
1. Substantial changes are proposed for the project that will require major revision of the previous
Negative Declaration due to new, significant environmental effects or a substantial increase in
the severity of previously identified effects.
2. Substantial changes occur with respect to the circumstances under which the project is
undertaken that involve new, significant environmental effects or a substantial increase in the
severity of previously identified effects.
Packet Pg. 380
2. New information of substantial importance indicates that:
a. The project will have one or more significant effects not discussed in the previous
Negative Declaration.
b. Significant effects previously examined will be substantially more severe than shown
in the previous Negative Declaration.
c. Mitigation measures previously 'found not to be feasible would in fact be feasible and
would substantially reduce one or more significant effects of the project, but the
project proponents decline to adopt them.
d. Mitigation Measures that are considerably different from those analyzed in the
previous Negative Declaration would substantially reduce one or more significant
effects, but the project proponents decline to adopt them.
FINDINGS
1. The City of Redding has determined that an addendum is warranted, finding that none of the
above conditions are in evidence and that there is no substantial evidence, in light of the
whole record before the City, that the proposal will have a significant effect on the
environment.
2. The Addendum to the Negative Declaration reflects the independent judgement and analysis
of the City of Redding.
PUBLIC REVIEW DISTRIBUTION
Pursuant to Section 15164(c) of CEQA, an addendum does not require circulation for public
review.
Copies of the Addendum, the Mitigated Negative Declaration, and the original Initial Study may
be obtained at the Planning Division of the Development Services Department, City of Redding,
777 Cypress Avenue, Redding, CA 96001. Contact Lily Toy at (530) 245.7231.
January 5, 2022
____________________________ ___________________________
Date Lily Toy, Planning Manager
Development Services Department
Packet Pg. 381
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Attachment: Addendum to Mitigated Negative Declaration adopted for the City of Redding Zoning Map (available online) (6.1--Continued Public
ADDENDUM TO A MITIGATED NEGATIVE DECLARATION
Addendum to Mitigated Negative Declaration

For the City of Redding Zoning Map
Rezoning RZ-2021-00450
Downtown Redding Specific Plan Update 2021
SUBJECT
Zoning Map Amendment to expand the Downtown Redding Specific Plan boundary to include the
properties east of East Street and along Butte Street to Sequoia Street as depicted as the Specific
Plan Proposed Addition area in the attached location map.
PROJECT DESCRIPTION
The City of Redding Zoning Map was comprehensively updated and adopted on December 17, 2002.
The City now proposes to amend the zoning designation of the subject properties from “GO-BH”
General Office-Building Height Overlay District, and “PF-BH” Public Facility-Building Height
Overlay District to “DMUD-SP-BH” Downtown Mixed Use District-Specific Plan Overlay
District–Building Height Overlay District, and from “GC-VR” General Commercial-Visitor and
Retail, “GO” General Office, and “RM-10” Residential Multiple Family-10 units per acre to
“DMUD-SP” Downtown Mixed Use District-Specific Plan Overlay District.
ENVIRONMENTAL SETTING
The expansion to include the public facilities and multiple family areas was previously excluded.
Bringing these areas back into the Specific Plan would bring economic benefit to these properties.
The northern portion, north of Placer Street is currently zoned “PF” Public Facilities; building
heights to be determined by use permit; or “GO” General Office; building heights allowed up to
50 feet; and contains the “BH” Building Height Overlay District, which allows building heights to
exceed the limitations of the base zoning districts by use permit. Bringing this area back into the
Specific Plan would place this area in the Midrise Building Height Overlay Districts which allows
height up to 75 feet. Overall, the inclusion of this area would not change in height limits already
afforded under the current “BH” Building Height Overlay District.
multiple family development and have been developed beyond the allowed base density under the
existing “RM-10” Multiple Family Zoning District. The inclusion into the Specific Plan would
bring these properties into conformance since the Specific Plan allows up to 30 units per acre.
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conforming development along Butte Street. Most of the structures do not meet setback standards
leading to limited redevelopment of the area. Further, the “GO” General Office district does not
allow for the convenient type uses that would benefit the adjacent Garden Tract neighborhood.
The proposed amendment will reclassify the properties currently designated “GO-BH” General
Office-Building Height Overlay District, and “PF-BH” Public Facility-Building Height Overlay
District to “DMUD-SP-BH” Downtown Mixed-Use District-Specific Plan Overlay District–
Building Height Overlay District, and from “GO” General Office, and “RM-10” Residential
Multiple Family-10 units per acre to “DMUD-SP” Downtown Mixed-Use District-Specific Plan
Overlay District. The proposed amendments to the Zoning Map are necessary to ensure
consistency with the proposed General Plan.
DETERMINATION
On December 17, 2002, the city of Redding adopted a Mitigated Negative Declaration for the
update of the City of Redding Zoning Map (Project). Based upon a review of the current
amendments to the Zoning Map, it has been determined that an addendum is appropriate because
the additions are minor, and none of the following conditions (pursuant to CEQA Section 15162)
have occurred:
1. Substantial changes are proposed for the Project that will require major revision of the previous
Mitigated Negative Declaration due to new, significant environmental effects or a substantial
increase in the severity of previously identified effects.
2. Substantial changes occur with respect to the circumstances under which the Project is
undertaken that involve new, significant environmental effects or a substantial increase in the
severity of previously identified effects.
3. New information of substantial importance indicates that:
a. The Project will have one or more significant effects not discussed in the previous
Mitigated Negative Declaration.
b. Significant effects previously examined will be substantially more severe than shown in
the previous Mitigated Negative Declaration.
c. Mitigation measures previously found not to be feasible would in fact be feasible and
would substantially reduce one or more significant effects of the Project, but the Project
proponents decline to adopt them.
d. Mitigation measures that are considerably different from those analyzed in the previous
Mitigated Negative Declaration would substantially reduce one or more significant
effects, but the Project proponents decline to adopt them.
Addendum to Mitigated Negative Declaration – Zoning Map DTSP Update RZ-2021-00450-DTSP Update Page 2
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FINDINGS
1. The City of Redding has determined that an addendum is warranted, finding that none of
the above conditions are in evidence and that there is no substantial evidence, in light of the
whole record before the City, that the amendment proposal will have a significant effect on
the environment.
2. The Addendum to the Mitigated Negative Declaration reflects the independent judgment and
analysis of the City of Redding.
3. Pursuant to Section 15074.1(b) of CEQA, the City of Redding finds that the mitigation
measures contained in the Mitigated Negative Declaration are sufficient and that the Project
will not cause any potentially significant effect on the environment.
PUBLIC REVIEW DISTRIBUTION
Pursuant to Section 15164(c) of CEQA, an addendum does not require circulation for public
review.
Copies of the Addendum, the Mitigated Negative Declaration, and the original Initial Study may
be obtained at the Planning Division of the Development Services Department, City of Redding,
777 Cypress Avenue, Redding, CA 96001. Contact Planning Manager Lily Toy at (530)
245.7231.
January 5, 2022
____________________________ ___________________________
Date Lily Toy, Planning Manager
Development Services Department
LT/et
Attachment: Location Map
Addendum to Mitigated Negative Declaration – Zoning Map DTSP Update RZ-2021-00450-DTSP Update Page 3
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CITY OF REDDING
REPORT TO REDDING PLANNING COMMISSION
Attachment: Planning Commission Staff Report 10-26-21 (available online) (6.1--Continued Public Hearing re Downtown Redding Specific Plan
MEETING DATE: October 26, 2021 FROM: Lily Toy, Planning Manager
ITEM NO. 4(b)1
***APPROVED BY***
ltoy@ci.redding.ca.us btippin@cityofredding.org
SUBJECT: 4(b)1--Recommendation to the City Council Regarding General Plan Amendment
Application GPA-2021-00449, Rezoning Application RZ-2021-00450, and Specific Plan
Amendment Application AMND-2021-00361, initiated by the City of Redding Development
Services Department, requesting approval of the following proposal; increasing the size of the
Specific Plan area; changing the zoning of certain properties from “GO-BH” General Office-
Building Height Overlay District, and “PF-BH” Public Facility-Building Height Overlay District
to “DMUD-SP-BH” Downtown Mixed Use District-Specific Plan Overlay District–Building
Height Overlay District, and from “GC-VR” General Commercial-Visitor and Retail, “GO”
General Office, and “RM-10” Residential Multiple Family-10 units per acre to “DMUD-SP”
Downtown Mixed Use District-Specific Plan Overlay District, upon a determination that the
Addendum to the Negative Declaration adequately complies with the requirements of the
California Environmental Quality Act. The proposal also includes amendments to the land use
regulations, development standards, and other various provisions of the Specific Plan.
Recommendation
Conduct a public hearing and, upon conclusion, forward a recommendation to City Council to
the adopt the proposed Downtown Redding Specific Plan Update by approving General Plan
Amendment Application GPA-2021-00449, Rezoning Application RZ-2021-00450, and Specific
Plan Amendment Application AMND-2021-00361, upon a determination that the Addendum to
the Negative Declaration adequately complies with the requirements of the California
Environmental Quality Act.
Background
The Downtown Redding Specific Plan (Specific Plan) was originally adopted in 2001, amended
in 2010 and again in 2018. The latter update involved numerous stakeholders, community
workshops, Planning Commission, and City Council meetings that were held in order to present
information and preliminary proposals, as well as to solicit input and feedback pertinent to the
formulation of the update.
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Report to Redding Planning Commission October 22, 2021
Re: 4(b)1-Public Hearing Re: AMND-2021-00361/-GPA-2021-00449/RZ-2021-
00450,Downtown Specific Plan Update Page 2
The vision of the 2018 update was to create a revitalized Downtown Redding that is attractive,
safe, economically vibrant, and respectful of historical and natural resources, and have a lively
mix of pedestrian- and bicycle-oriented shops, housing, workplaces, parks, and civic facilities
inviting to residents and visitors alike. The 2018 update reduced the Specific Plan area boundary,
changed the zoning and general plan land use classification of certain properties, and modified
the land use regulations, development standards, parking requirements, design standards and
guidelines, implementation action plan, and other various provisions of the Specific Plan.
As a result of the 2018 update, Downtown Redding has experienced a tremendous resurgence.
Public and private partnerships have allowed revitalization to take place. The reopening of streets
to the core allows access to vehicles, pedestrians and bikers. The physical landscape has also
changed to include 200 new residential units, new commercial and retail properties, new parking
options, and the renovation of existing buildings. The vision of the 2018 update is being fulfilled.
Implementation of the Specific Plan has been well tested throughout the past three years.
Application of the regulations, standards, and guidelines as well as the streamlining of the
development review and entitlement process were realized. During this time, it has been made
clear that refinement to the regulations would further the revitalization of Downtown Redding
and foster greater economic development and opportunities in the City core.
City staff held two stakeholder’s meetings earlier this year to gather input from interested
Downtown stakeholders to ensure desired elements are included in the development of
alternatives and proposed changes. Additionally, staff held a neighborhood informational
meeting with the Garden Tract Neighborhood on October 19, 2021, to gather further input.
Issues
PROPOSED CHANGES TO CHAPTER 6: REGULATIONS, STANDARDS, AND GUIDELINES ARE SUMMARIZED

BELOW:
• Require all new developments including additions to the pre-application process through
the Planning Division to assist in identifying any potential matters prior to submitting for
building permits.
• Require a discretionary permit for the following uses:

o Mixed-Use Developments consisting of more than four dwelling units in the Core
District;
o Multiple-Family Residential uses consisting of more than four dwelling units in
the Core District;
o Supportive/Transitional Housing;
o College and Trade Schools including the ground floor in the Core District;
o Government Offices in the Mixed-Use District;
o Clinics greater than 5,000 square feet in the Core District;
o Religious Facilities greater than 5,000 square feet in the Core District;
o R & D Research Facility or Offices more than 5,000 square feet in the Core
District;
o Laboratories in the Core District;
o Home Improvement Sales and Services more than 5,000 square feet;
o Business Services, including the ground floor;
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o Maintenance and Repair Services including the ground floor in the Core District;
and
o Businesses with a primary use consisting of massage services.
• Allow for the following uses:

o Condominiums;
o Offices, Medical and Dental less than 2,000 square feet on the ground floor in the
Core;
o Clinics less than 5,000 square feet on the ground floor in the Core District;
o Community Centers as a primary use including the ground floor in the Core
District;
o Religious Facilities including the ground floor;
o Parking Structures, Public and Commercial without a Use Permit in the Core
District;
o R & D Research Facility or Offices less than or equal to 5,000 square feet in the
Core District and allow in the Mixed-Use District;
o Banks, without Drive-Thru on the ground floor in the Core District;
o Automobile Rental Office in the Core District;
o Home Improvement Sales and Services less than or equal to 5,000 square feet –
including Plant Nurseries with screened outdoor yards; and
o Allow businesses whose primary use consists of tattoo services.
• Reduce those uses requiring a Use Permit to the lesser Director Level Site Development
Permit.
• Allow for monuments signs in the Mixed-Use District.
• Design standards and review process for fencing in the front of buildings at zero setback.
PROPOSED EXPANSION OF THE SPECIFIC PLAN BOUNDARY. The area proposed to be included in the
Specific Plan is generally bounded by Shasta Street to the north, Lincoln Street to the south, East
Street to the west, and Park Marina Drive to the east. More than half of the proposed area was
originally included in the original 2010 Specific Plan and was eliminated in the 2018 update. The
concept to reducing the boundary in the 2018 update was to better define the area considered to
be Downtown Redding.
Analysis
Many of the proposed changes are a result of the stake holders’ meetings and neighborhood
meeting. Although land use regulations, development standards, entitlement processes, and
guidelines affecting properties within the proposed expansion area would be modified as a result
of the Plan Update, the proposal would not allow urban development to occur in any areas where
the same or similar types of urban development are not presently permitted, with the exception of
the height in Butte Street corridor.
The expansion to include the public facilities and multiple family areas is an area that was
previously excluded. At this time, staff is of the opinion that bringing these areas back into the
Specific Plan would bring economic benefit to these properties. The northern portion, north of
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Placer Street is currently zoned “PF” Public Facilities; building heights to be determined by use
permit; or “GO” General Office; building heights allowed up to 50 feet; and contains the “BH”
Building Height Overlay District, which allows building heights to exceed the limitations of the
base zoning districts by use permit. Bringing this area back into the Specific Plan would place
this area in the Midrise Building Height Overlay Districts which allows height up to 75 feet.
Overall, the inclusion of this area would not change in height limits already afforded under the
current “BH” Building Height Overlay District.
The multiple-family zoned areas proposed to be included are predominantly developed with
multiple family development and have been developed beyond the allowed base density under
the existing “RM-10” Multiple Family Zoning District. The inclusion into the Specific Plan
would bring these properties into conformance since the Specific Plan allows up to 30 units per
acre.
conforming development along Butte Street. Most of the structures do not meet setbacks which
has limited redevelopment of this area. Further, the “GO” General Office district does not allow
for the convenient type uses that would benefit the adjacent Garden Tract neighborhood. Further,
the inclusion of the Butte Street corridor would connect the Specific Plan to the adjacent
Redding Riverfront Specific Plan Area at the SR44 on/off ramp, thereby creating a convergence
of two distinct areas at a major juncture.
Office and “GC-VR” General Commercial-Visitor Retail” Zoning Districts. The height limit is
50 feet and 45 feet, respectively. The maximum height limit in the proposed Mixed-Use District
is 75 feet, which exceeds the existing respective zoning districts. Following the input received by
the Garden Tract group, regarding their concern on the height of structures and its impact onto a
single-family neighborhood, staff is proposing the following alternative for consideration.
ALTERNATIVE – REDUCED HEIGHT. Reduce the height to a maximum of 35 feet for developments
on properties adjacent to a single-family zoning district. This would accommodate for varied
pitch roof designs for two-story construction, which is a requirement in the Mixed-Use District.
Reducing the restrictions for office uses, banks and other uses on the ground floor in the Core
District would allow for a variety of uses that are pedestrian oriented to be more accessible. This
was one of the options made available during the 2018 update.
Reducing the uses that currently require a use permit to a Director Level Site Development
Permit would further streamline the process which is one of the goals of this update.
There are currently many monument signs in the Specific Plan area, particularly in the Mixed-
Use District. Currently, the plan prohibits monuments signs in the Specific Plan area and
thereby, making all the existing signs legal non-conforming, which limits the ability to perform
major alterations to these signs. Addressing monument signs in the Mixed-Use District would
alleviate the legal non-conforming and allow these signs to be permitted and allow major
alterations, including relocation, and major design upgrades. Overall, this would enhance
Downtown Redding.
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Regarding the fences, the Specific Plan does not address fencing, particularly within the areas in
front of buildings. In order to preserve the aesthetics along the street, staff recommends the
incorporation of a standard and process to allow for fencing in the front of a building.
Environmental Determination
Staff has determined that the preparation of an Addendum to the Negative Declaration adopted
for the Downtown Redding Specific Plan is appropriate under the California Environmental
Quality Act (CEQA) for the proposed update to this plan (see attached Addendum). The
preparation of an addendum to a previously adopted environmental document is specifically
provided for under CEQA to address minor technical changes to a previously approved project
that do not alter the findings and determination of the adopted environmental document.
Public Comment
Staff has received a public comment, attached, requesting the Planning Commission to delay
consideration on the proposed amendments to allow the Garden Tract property owners time to
understand any impacts the proposal may have onto their neighborhood.
Planning Commission Authority
RMC Section 18.10.030.B.5, authorizes the Planning Commission to make recommendations to

the City Council on General Plan amendments; Specific Plans and amendments to Specific
Plans; and amendment to the Zoning Ordinance Text or Zoning Map.
Alternatives
The following alternatives are offered for consideration:
1. Recommend that the City Council adopt the proposed amendments and rezoning.
2. Recommend that the City Council adopt the proposed amendments and rezoning including
the alternative to reduce the building heights to 35 feet on properties located adjacent to a
residential single-family zoning district. (Staff’s Recommendation)
3. Direct staff to modify the proposed amendments prior to consideration by the Council.
Should changes be requested, the Commission should provide clear direction to staff.
Conclusion
The proposed update captures the community’s vision to continue to revitalize Downtown
Redding. The vision of the proposed update is to continue to facilitate the realization of the
vision of the 2018 Update through the application of appropriate regulations, standards, and
guidelines as well as through the streamlining of the development review and entitlement
process. Partnerships have continued to be bolster the community’s determinate to revitalize and
transform Downtown Redding. With the proposed revisions to the proposed update, attached to
this report, and any additional revisions deemed appropriate by the Commission, staff
recommends that the Planning Commission recommend that the City Council adopt the
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Downtown Redding Specific Plan Update with the inclusion of the 35 feet height limit as
discussed above.
c: Downtown Stake Holders

Interested Parties
Attachments
Location Map
Zoning
Proposed Zoning
General Plan
Draft SP Plan Chapter 6 Redlined Version
Addendum to Negative Declaration
Public Comment
Downtown Redding Specific Plan (available online)
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: City Council

ITEM NO. 9A
***APPROVED BY***
kschreder@cityofredding.org
SUBJECT: 9A--City Council Liaison Assignments for Calendar Year 2022.
Recommendation
Information only.
Fiscal Impact
Background/Analysis
Following the annual reorganization of the City Council, the City Council liaison assignments
have been reviewed and modified. Attached for the City Council’s information is the updated
list of Departmental, Commission, Committee, and Agency liaison assignments.
Appointments made by the Mayor’s City Selection Committee are contingent upon the decision
of the Committee at their annual meeting.
• This is routine operational item occurring on an annual basis.
Attachments
2022 Liaison List by Agency

2022 Final Liaison List by Member
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2022 CITY OF REDDING CITY COUNCIL
AGENCY, COMMISSION, COMMITTEE, AND DEPARTMENTAL LIAISON REPRESENTATIVES
By Agency
CITY DEPARTMENTS Liaison
City Clerk Schreder
City Treasurer-Finance Dacquisto
Community Services Schreder
Development Services Resner
Attachment: 2022 Liaison List by Agency (9A--City Council Liaison Assignments for Calendar Year 2022)
Electric Utility (Includes outside energy-related agencies Winter
Fire Mezzano
Housing Schreder
Information Technology Schreder
Personnel Mezzano
Police Resner
Public Works-Engineering; Transportation; Airport; Fleet Mezzano
Public Works-Water; Wastewater; Storm Drain; Solid Waste Winter
CITY COMMISSIONS AND COMMITTEES Liaison Alternate

Audit Committee (Mayor/Vice Mayor) Schreder
Dacquisto
Community Development Advisory Committee Schreder
Community Services Advisory Commission Schreder
Planning Commission Resner
Shasta Public Library Citizens' Advisory Committee Dacquisto
Native American Liaison Winter
OTHER AGENCIES Representative Alternate

Downtown Collaborative (2 Reps + 1 Alt) Schreder Resner
Winter
Economic Development Corporation Dacquisto Resner
Enterprise Anderson Groundwater Sustainability Agency (EAGSA) Resner Mezzano
League of California Cities Resner Winter
NSVIRWM Goverance Board (COR has an Alternate to the Board) Resner n/a
Redding Area Water Council - Policy Advisory Committee Resner n/a
Public Access TV (Shasta County Arts Council) Schreder n/a
Shasta County Community Action Board Schreder n/a
Shasta County Remote Access Network Advisory (RAN) Mezzano n/a
Youth Violence Prevention Council of Shasta County Resner n/a
**CITY SELECTION COMMITTEE Representative Alternate

Air Pollution Control Board (APCB) (2 Reps + 1 Alt) Dacquisto Resner
Mezzano
Airport Land Use Commission (ALUC) (1 Rep + 1 Alt) Mezzano Dacquisto
Local Agency Formation Commission (LAFCO) Dacquisto n/a
Superior California Economic Development District (SCEDD) Director n/a
Shasta Regional Transportation Agency (SRTA) For COR Schreder Dacquisto
Rev: 01/11/2022
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2022 CITY OF REDDING CITY COUNCIL AGENCY, COMMISSION, COMMITTEE, AND
DEPARTMENTAL LIAISON REPRESENTATIVES
BY COUNCIL MEMBER
All Five City Council Members serve on the following: Redding Area Bus Authority; Redding Capital
Services; Redding Housing Authority; Redding Joint Powers Financing Authority; Redding Municipal
Library Board; and Successor Agency to the Redding Redevelopment Agency.
Attachment: 2022 Final Liaison List by Member (9A--City Council Liaison Assignments for Calendar Year 2022)
Council Member - Erin Resner Mayor - Kristen Schreder
Development Services Community Services
Police Housing
Youth Violence Prevention Council of Shasta County Information Technology
Planning Commission Audit Committee
League of California Cities Community Development Advisory Committee
Enterprise Anderson Groundwater Sustainability Agency Community Services Advisory Commission
(EAGSA)
Redding Area Water Council – Policy Advisory Committee Public Access TV (Shasta County Arts Council)
NSVIRWM Governance Board Shasta County Community Action Board
City Clerk
Shasta Regional Transportation Agency (SRTA)
ALTERNATE Downtown Collaborative
Downtown Collaborative
Economic Development Corp ALTERNATE – N/A
Air Pollution Control Board (APCB)
Mayor Pro Tempore - Mark Mezzano Council Member - Julie Winter

Personnel Electric Utility
Public Works – Engineering, Transportation, Airport, Fleet Public Works – Water, Wastewater, Storm Drain, Solid Waste
Shasta County Remote Access Network Advisory (RAN) Downtown Collaborative
Air Pollution Control Board (APCB) Native American Liaison
Airport Land Use Commission (ALUC)
Fire
ALTERNATE ALTERNATE
Enterprise Anderson Groundwater Sustainability Agency (EAGSA) League of California Cities
Vice Mayor - Michael Dacquisto

City Treasurer – Finance
Local Agency Formation Commission (LAFCO)
Shasta Public Library Citizens Advisory Committee
Air Pollution Control Board (APCB) NOTE: The SRTA RABA Representative and Alternate
Economic Development Corporation to be selected at RABA’s next meeting (must be from COR).
Audit Committee (Mayor/Vice Mayor)
NOTE: **Appointments made by the Mayor’s City
ALTERNATE Selection Committee are tentative until after their
Airport Land Use Commission (ALUC) meeting in mid-January.
Shasta Regional Transportation Agency (SRTA) For COR
Rev: 1/11/2022
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CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Kristen Schreder, Mayor,

ITEM NO. 9B Michael Dacquisto, Vice
Mayor
***APPROVED BY***
kschreder@cityofredding.org, kschreder@cityofredding.org
mdacquisto@cityofredding.org
SUBJECT: 9B-Consider Reports from Independent Auditors for the year ended June 30,
2021.
Recommendation
Approve the Audit Committee’s recommendation to accept the Statement on Auditing Standards
AU-C 260 Letter and the draft copy of the Single Audit Reports for the year ended June 30,
2021.
Fiscal Impact
None
Alternative Action
The City Council can reject the AU-C 260 Letter and the draft copy of the Single Audit Reports
for the year ended June 30, 2021, and provide additional direction to the Audit Committee and/or
staff.
Background/Analysis
Attached is a copy of the Statement on Auditing Standards AU-C 260 Letter to the City Council
and a draft copy of the Single Audit Reports for the year ended June 30, 2021. The Audit
Committee met on January 5, 2022, to review and discuss the reports. The Audit Committee
recommended that the AU-C 260 Letter and the draft of the Single Audit Reports be brought to
the City Council for acceptance.
The AU-C 260 Letter is commonly known as the ‘The Auditor’s Communication with those
Charged with Governance’ and provides the auditors the forum to share their perspective on
accounting policies, estimates, and disclosures used in the preparation of the financial statements
and whether there were any difficulties, disagreements, or other findings in performing the audit.
The auditors found no problems or issues to convey.
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Re: 9B--Reports from Independent Auditors for the year ended June 30, 2021 Page 2
The Single Audit Reports pertain to the compliance and internal control in the expenditure of
federal awards and the collection and expenditure of passenger facility charges. No findings or
questioned costs were noted in the reports.
This is a routine operational item occurring on an annual basis
Attachments
City of Redding ACFR _AU-C 260 Letter 2021_FINAL (available online)

2021_Redding_Single Audit_FINAL (available online)
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Attachment: City of Redding ACFR _AU-C 260 Letter 2021_FINAL (available online) (9B--Reports from Independent Auditors for the year ended
December 21, 2021
To the Honorable Mayor and Members of the City Council
of the City of Redding
Redding, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information, which collectively comprise the City’s basic financial statements
(“financial statements”) of the City of Redding (“City”) as of and for the year ended June 30, 2021, and have issued our
report thereon dated December 21, 2021. In accordance with Government Auditing Standards, we have also issued our
report dated December 21, 2021, on our consideration of the City’s internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting
or on compliance. Professional standards require that we provide you with the following information related to our audit
and information about our responsibilities under generally accepted auditing standards, Government Auditing Standards,
and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have
communicated such information in our engagement letter with the City dated June 1, 2021. Professional standards also
require that we communicate to you the following additional information related to our audit:
Qualitative Aspects of Accounting Practices
Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting
policies used by the City are described in Note 1 to the basic financial statements. Other than those standards described
below that were implement in the fiscal year ended June 30, 2021, no new accounting policies were adopted nor was the
application of existing policies changed:
GASB Statement No. 84
In January 2017, GASB issued Statement No. 84, Fiduciary Activities. to improve guidance regarding the
identification of fiduciary activities for accounting and financial reporting purposes and how those activities should
be reported. The statement establishes criteria for identifying fiduciary activities of all state and local governments.
It also provides for recognition of a liability to the beneficiaries in a fiduciary fund when an event has occurred that
compels the government to disburse fiduciary resources. To implement the requirements of the statement, the City
established beginning net position of its custodial funds within its fiduciary funds in the amount of $3.8 million to
account for activities previously reported as agency funds.
In August 2018, GASB issued Statement No. 90, Majority Equity Interests– an Amendment of GASB Statements No.
14 and No. 61. This Statement improves the consistency and comparability of reporting a government’s majority
equity interest in a legally separate organization and to improve the relevance of financial statement information for
certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally
separate organization should be reported as an investment if a government’s holding of the equity interest meets the
definition of an investment. A majority equity interest that meets the definition of an investment should be measured
using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a
fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those
governments and funds should measure the majority equity interest at fair value. Application of this statement did
not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2021.
2121 North California Blvd., Suite 290,Walnut Creek, California 94596

Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa Packet Pg. 397
Redding, California
Page 2
In October 2021, GASB issued Statement No. 98, The Annual Comprehensive Financial Report, to establish the
term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances
of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and
local governments. Application of this statement was to qualitative information in the report and did not have a
material effect on the City’s financial statements for the fiscal year ending June 30, 2021.
We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or
consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management’s knowledge and experience about past and current events and assumptions about future events. Certain
accounting estimates are particularly sensitive because of their significance to the financial statements and because of
the possibility that future events affecting them may differ significantly from those expected. The most sensitive
estimates affecting the City’s financial statements were:
 Investments are reported using GASB Statement No. 72, Fair Value Measurement and Application, this
statement defines fair value, establishes a framework for measuring fair value and establishes disclosures about
fair value measurement. Investments, unless otherwise specified, are recorded at fair value in the Statements of
Net Position and are categorized based upon the level of judgment associated with the inputs used to measure
their fair value. Levels of inputs are as follows:
 Level 1 – Inputs are unadjusted, quoted prices for identical assets and liabilities in active markets
at the measurement date.
 Level 2 – Inputs, other than quoted prices included in Level 1, that are observable for the assets
or liabilities through corroboration with market data at the measurement date.
 Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants
would use in pricing the assets or liabilities at the measurement date.
 Management’s estimate of the investment fair market value is based on information provided by the State
of California for the City’s investment in Local Agency Investment Fund, and based on market price
provided by US Bank, the trustee for investments in Medium Term Corporate Notes, Federal Agency
Bonds, and Mutual Funds.
 Management’s estimate of the depreciation on capital assets is based on the industry standard and past
experience on actual useful life of the asset groups.
.
 Management’s estimate of the net OPEB and the net pension liabilities is based on the actuarial valuations
for each Plan of total pension/OPEB liability and is based on audited financial statements on fiduciary net
position for the CalPERS plans and the PARS Plan. CalPERS issues publicly available reports that include
a full description of the pension plans regarding benefit provisions, assumptions and membership
information that can be found on the CalPERS website.
As part of our audit, we evaluated the key factors and assumptions used to develop the accounting estimates described
above and in determining that it is reasonable in relation to the financial statements taken as a whole.
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Redding, California
Page 3
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users.
The most sensitive disclosures affecting the financial statements were:
 Note 1 – Summary of Significant Accounting Policies

 Note 9 – Long-Term Debt – 2020 Wastewater Revenue Bonds, Series A (Refunding)
 Note 14 – Joint Ventures
 Note 17 – Retirement Plans
 Note 18 – Other Postemployment Healthcare Benefits
 Note 19 – Commitments and Contingencies
 Note 23 – American Rescue Plan Act
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other
than those that are clearly trivial, and communicate them to the appropriate level of management. There were no
misstatements identified during our audit that management had to correct and none of the misstatements detected as a
result of audit procedures were material, either individually or in the aggregate, to each opinion unit’s financial
statements taken as a whole.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter,
whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report.
We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are communicated to us in the management
representation letter dated December 21, 2021.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar
to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to
the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed
on those statements, our professional standards require the consulting accountant to check with us to determine that the
consultant has all the relevant facts.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with
management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the
normal course of our professional relationship and our responses were not a condition to our retention.
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Redding, California
Page 4
Other Information in Documents Containing Audited Financial Statements
We have applied certain limited procedures to the Required Supplementary Information (“RSI”) which consists of
Management Discussion and Analysis (“MD&A”), Budgetary Principles, Schedules of Revenues, Expenditures, and
Changes in Fund Balance-Budget and Actual - General Fund, Schedules of Changes in Net Pension Liability and Related
Ratios, Schedules of Plan Contributions, Schedules of Changes in Net OPEB Liability and Related Ratios, and Schedule
of Contributions, and supplements the basic financial statements. Our procedures consisted of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the Combining and Individual Non-major Fund Financial Statements, Budgetary
Comparison Schedules as listed in the table of contents, and Schedule of Passenger Facility Charges Collected and
Expended and Interest Collected, which accompany the financial statements but are not RSI. With respect to this
supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of
preparing the information to determine that the information complies with accounting principles generally accepted in
the United States of America, the method of preparing it has not changed from the prior period, and the information is
appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the
supplementary information to the underlying accounting records used to prepare the financial statements or to the
financial statements themselves.
We were not engaged to report on the Introductory and Statistical Sections, which accompany the financial statements
but are not RSI. We did not audit or perform other procedures on this other information, and we do not express an opinion
or provide any assurance on it.
Restriction on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be,
and should not be, used by anyone other than these specified parties.
Very truly yours,
Walnut Creek, California
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Attachment: 2021_Redding_Single Audit_FINAL (available online) (9B--Reports from Independent Auditors for the year ended June 30, 2021)
City of Redding
Redding, California
Single Audit, Passenger Facility

Charges Program, and
Independent Auditors’ Reports
For the Year Ended June 30, 2021
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City of Redding
Table of Contents
Page
Single Audit:
Independent Auditors’ Report on Internal Control Over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards .................................................................. 1
Independent Auditors’ Report on Compliance for Each Major Federal Program

and on Internal Control Over Compliance Required by the Uniform Guidance ........................................ 3
Schedule of Expenditures of Federal Awards ............................................................................................................ 7
Notes to the Schedule of Expenditures of Federal Awards ...................................................................................... 10
Schedule of Findings and Questioned Costs ........................................................................................................... 11
Passenger Facility Charges:
Independent Auditors’ Report on Compliance with Requirements Applicable to the

Passenger Facility Charge Program and on Internal Control Over Compliance ..................................... 13
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected....................................... 16
Notes to the Schedule of Passenger Facility Charges Collected and Expended and Interest Collected .................. 18
Schedule of Findings and Questioned Costs ............................................................................................................ 19
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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council

Redding, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the basic financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Redding, California (the
“City”) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which
collectively comprise the City’s basic financial statements, and have issued our report thereon dated
December 21, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the basic financial statements, we considered the City’s internal control over
financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the basic financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion
on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's basic financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the financial statements. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do
not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.

Tel: 925-974-3394 • Fax: 949-777-8850
Redding, California
Page 2
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.

December 21, 2021
2 Packet Pg. 406

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL
CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE

Redding, California
Report on Compliance for Each Major Federal Program

We have audited the City of Redding’ (the “City”) compliance with the types of compliance requirements described
in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal
programs for the year ended June 30, 2021. The City’s major federal programs are identified in the summary of the
auditor's results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its
federal awards applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our
audit of the types of compliance requirements referred to above. We conducted our audit of compliance in
accordance with auditing standards generally accepted in the United States of America; the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards
and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s
compliance with those requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to
above that could have a direct and material effect on each of its major federal programs for the year ended
June 30, 2021.

Tel: 925-974-3394 • Fax: 949-777-8850
Redding, California
Page 2
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance
with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we
considered the City’s internal control over compliance with the types of requirements that could have a direct and
material effect on each major federal program to determine the auditing procedures that are appropriate in the
circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and
report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of the City’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A
material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control over compliance that might be
material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.
4 Packet Pg. 408

Redding, California
Page 3
Schedule of Expenditures of Federal Awards
and the aggregate remaining fund information of the City as of and for the year ended June 30, 2021, and have issued
our report thereon dated December 21, 2021 which contained an unmodified opinion on those financial statements.
Our audit was conducted for the purpose of forming our opinions on the City’s financial statements. The
accompanying Schedule of Expenditures of Federal Awards, as required by Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is
presented for purposes of additional analysis and is not a required part of the financial statements. Such information
is the responsibility of management and was derived from and relates directly to the underlying accounting and other
records used to prepare the financial statements. The information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and certain other procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the financial
statements or to the financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of
Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

December 21, 2021
5 Packet Pg. 409

6
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City of Redding
Schedule of Expenditures of Federal Awards
Federal Grant Amount

Federal Grantor/Pass - Through CFDA Identification Federal Provided to
Grantor/Program Title Number Number Expenditures Subrecipients
U.S. Department of Housing and Urban Development
CDBG - Entitlement Grants Cluster:
Direct Programs:
Community Development Block Grant 14.218 B-18-MC 060-033 $ 34,769 $ -
Community Development Block Grant 14.218 B-18-MC 062033 8,098 -
Community Development Block Grant 14.218 B-19-MC 060-033 257,659 105,698
Community Development Block Grant 14.218 B-20-MC 060-033 311,459 32,051
COVID-19 - Community Development Block Grant 14.218 B-20-MC 060-033 238,338 238,338
Total CDBG - Entitlement Grants Cluster 850,323 376,087
Direct Programs:
Community Development Block Grant 14.228 21-DRMHP-21008 11,462 -
HOME Investment Partnership 14.239 M17-MC060238 102,240 -
Housing Vouchers Cluster:

Section 8 Housing Choice Vouchers 14.871 CA 106 9,242,098 -
COVID-19 - Section 8 Housing Choice Vouchers 14.871 CA 106 421,365 -
Mainstream Vouchers 14.879 CA 106 39,780 -
Total Housing Vouchers Cluster 9,703,243 -
Family Self-Sufficiency (FSS) Program:

FSS Coordinator 14.896 FSS20CA2893 32,706 -
FSS Coordinator 14.896 FSS21CA3628 18,456 -
Total Family Self-Sufficiency (FSS) Program 51,162 -
Total U.S. Housing and Urban Development 10,718,430 376,087
U.S. Department of Justice

Direct Programs:
COVID-19 - Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-0874 42,146 -
Bulletproof Vest Partnership Program 2019 16.607 2019 Regular Solicitation 1,602 -
Bulletproof Vest Partnership Program 2020 16.607 19097427 5,169 -
Total - Program 16.607 6,771 -
Edward Byrne Memorial Justice Assistance Grant 16.738 2018-DJ-BX-0853 476 -

Edward Byrne Memorial Justice Assistance Grant 16.738 2019-DJ-BX-0686 30,471 -
Edward Byrne Memorial Justice Assistance Grant 16.738 2020-DJ-BX-0227 34,202 -
Total - Program 16.738 65,149 -
Asset Seizure Program 16.922 N/A 13,252 -
Total U.S. Department of Justice 127,318 -
See accompanying Notes to the Schedule of Expenditures of Federal Awards
7 Packet Pg. 411

City of Redding
Schedule of Expenditures of Federal Awards (Continued)

U.S. Department of Transportation

Airport Improvement Program:
Direct Programs:
COVID-19 - CARES Act Muni 20.106 3-06-0194-053-2020 517,370 -
Runway 16 Blast Pad Design/Taxi 20.106 03-06-0194-52 401,022 -
Terminal Loop Design 20.106 03-06-0194-52 7,576 -
Parallel Taxi B Const 20 20.106 03-06-0308-20 32 -
CRSSA 20.106 3-06-0194-055-2021 515,815 -
Airport Rescue Grant - American Rescue Plan Act (ARP) 20.106 3-06-0194-058-2021 152,360 -
Total - Program 20.106 1,594,175 -
Highway Planning and Construction Cluster:

Passed through the California Department of Transportation:
FHBP study 5068-32 Sharon / ACID 20.205 HBRR 5068-32 1,806,252 -
FHBP study 5068-34 Sacramento / Olney 20.205 HBRR 5068-34 13,932 -
FHBP study 5068-36 Eastside Olney 20.205 HBRR 5068-36 15,618 -
FHBP study 5068-37 Canyon / ACID 20.205 HBRR 5068-37 87,674 -
FHBP study 5068-38 Westside / Canyon 20.205 HBRR 5068-38 44,500 -
FHBP study 5068-39 Girvan / Olney 20.205 HBRR 5068-39 67,719 -
FHBP study 5068-45 Old Alturas / Churn Creek 20.205 HBRR 5068-45 194,418 -
Victor Avenue Pedestrian Safety Improvements 20.205 HSIP6-02-001 5068-51 18,393 -
Shoulder widening on Old Oregon Trail for recovery area and bike lanes 20.205 HSIP6-02-002 5068-52 81,854 -
Hartnell Avenue Ped Improvements 20.205 HSIP7-02-002 5068-54 1,978,164 -
Churn Creek/Maraglia Safety Improvements 20.205 HSIPL-5068(57) 49,527 -
Enhanced Pedestrian Crossings 20.205 HSIPL-5068(62) 22,424 -
Diestelhorst Bridge to Downtown via Benton 20.205 ATPL-5068(055) 1,994,809 -
Bridge Preventative Maintenance 20.205 BPMP-5068(060) 1,621
Pedestrian Improvements on Bidwell and North Bonnyview Road 20.205 SRTSL-5068 (048) 393,479 -
Downtown to Turtle Bay Non-Motorized Improvements 20.205 RPSTPL 5068 (061) 51,524
Shasta Street Railroad Crossing Project 20.205 STPLR-7500(254) 59,403 -
Girvan Road Railroad Crossing Project 20.205 STPLR-7500(225) 1,389,320 -
Total Highway Planning and Construction Cluster 8,270,631 -
Federal Transit Cluster:

Direct Program:
COVID-19 - Federal Transit—Formula Grants (CARES Act) 20.507 CA-2020-061 1,500,000 -
Federal Transit—Formula Grants 20.507 CA-90-Z278 18,813 -
Federal Transit—Formula Grants 20.507 CA-2017-040 203,999 -
Federal Transit—Formula Grants 20.507 CA-2020-192 1,500,000 -
Bus and Bus Facilities Formula Program 20.526 CA-2020-061 66,696 -
Total Federal Transit Cluster 3,289,508 -
8 Packet Pg. 412

City of Redding
Schedule of Expenditures of Federal Awards (Continued)

U.S. Department of Transportation (Continued)

Highway Safety Cluster:
Passed through California Office of Traffic Safety:
Selective Traffic Enforcement Program (STEP) 20.600 PT20110 7,083 -
Total Highway Safety Cluster 21,318 -
Minimum Penalties for Repeat Offenders for Driving While Intoxicated Program:
Passed through California Office of Traffic Safety:
Total - Program 20.608 107,149 -
Total U.S. Department of Transportation 13,282,781 -
U.S. Department of Treasury

Passed through the State of California:
Coronavirus Relief Fund 21.019 1505-0271 1,132,763 -
Total U.S. Department of Treasury 1,132,763 -
U.S. Department of Homeland Security

Passed through the California Department of Boating and Waterways:
Small Water Craft Safety Program 97.012 C8962309 33,376 -
Direct Programs:
Disaster Grants - Public Assistance 97.036 FEMA-4382-DR-Carr Fire 192,016 -
Disaster Grants - Public Assistance 97.036 FEMA-4301-Flooding 119,202 -
Total - Program 97.036 311,218 -
Direct Programs:
Hazard Mitigation Grant Program 97.036 HMGP 4382-149-27F 8,011 -
Hazard Mitigation Grant Program 97.036 HMGP 4382-143-27F 2,209 -
Total - Program 97.039 10,220 -
Total U.S. Department of Homeland Security 354,814 -
Total Expenditures of Federal Awards $ 25,616,106 $ 376,087
9 Packet Pg. 413

City of Redding
Notes to the Schedule of Expenditures of Federal Awards
Note 1 – Reporting Entity
The financial reporting entity, as defined by the Governmental Accounting Standard Board (“GASB”), consists of
the primary government, which is the City of Redding, California (the “City”), organizations for which the primary
government is financially accountable, and other organizations for which the nature and significance of their
relationship with the primary government are such that exclusion would cause the reporting entity’s financial
statements to be misleading or incomplete.
Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund, enterprise funds and
special revenue funds of the City. The City utilizes the modified accrual method of accounting for the general fund
and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards (“Schedule”) is
presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation
of the City’s basic financial statements. Negative amounts shown on the Schedule represent adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years.
Note 3 – Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal
financial assistance received directly from federal agencies as well as federal financial assistance passed through the
State of California, County of Shasta, County of Sacramento, and Shasta Regional Transportation Agency is included
in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does
not present the financial position, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance.
10 Packet Pg. 414

City of Redding
Schedule of Findings and Questioned Costs
Section I – Summary of Auditors’ Results
Financial Statements
Type of report the auditors issued on whether the financial

statements audited were prepared in accordance with GAAP: Unmodified
Internal control over financial reporting:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None Reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major programs:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None Reported
Type of auditor’s report issued on compliance for major programs Unmodified
Any audit findings disclosed that are required to be reported in

accordance with 2 CFR 200.516(a)? No
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster Expenditures

14.871/14.879 Housing Voucher Cluster $ 9,703,243
20.106 Airport Improvement Program 1,594,175
21.019 Coronavirus Relief Fund 1,132,763
Total Expenditures of All Major Federal Programs $ 12,430,181
Total Expenditures of Federal Awards $ 25,616,106
Percentage of Total Expenditures of Federal Awards 48.52%
Dollar threshold used to distinguish between type A and type B program $768,483
Auditee qualified as low-risk auditee in accordance with 2 CFR 200.520? Yes
11 Packet Pg. 415

City of Redding
Schedule of Findings and Questioned Costs (Continued)
Section II – Financial Statement Findings
A. Current Year Findings – Financial Statement Audit
No findings were noted on the City’s financial statement audit for the year ended June 30, 2021.
B. Prior Year Findings – Financial Statement Audit
No findings were noted on the City’s financial statement audit for the year ended June 30, 2020.
Section III – Federal Award Findings
A. Current Year Findings and Questioned Costs – Major Federal Award Program Audit
No findings or questioned costs were noted on the City’s major federal programs for the year ended
June 30, 2021.
B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit
No findings or questioned costs were noted on the City’s major federal programs for the year ended
June 30, 2020.
12 Packet Pg. 416

REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO THE PASSENGER FACILITY CHARGE PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE

Redding, California
Report on Compliance
We have audited the compliance of the City of Redding, California (the “City”), with the compliance requirements
described in the Passenger Facility Charge Audit Guide for Public Agencies, issued by the Federal Aviation
Administration (Guide), for its passenger facility charge program for the year ended June 30, 2021. Compliance with
the requirements of laws and regulations applicable to its passenger facility charge program is the responsibility of
the City’s management. Our responsibility is to express an opinion on the City’s compliance based on our audit.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws and regulations applicable to the passenger
facility charge program.
Our responsibility is to express an opinion on compliance based on our audit of the types of compliance requirements
referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in
the United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the Guide. Those standards and the Guide
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance with those
requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Compliance with Passenger Facility Charge Audit Guide for Public Agencies
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to
above that could have a direct and material effect on the passenger facility charge program for the year ended
June 30, 2021.

Tel: 925-974-3394 • Fax: 949-777-8850
Redding, California
Page 2
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance
with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we
considered the City’s internal control over compliance with the types of requirements that could have a direct and
material effect on the passenger facility charge program to determine the auditing procedures that are appropriate in
the circumstances for the purpose of expressing an opinion on compliance and to test and report on internal control
over compliance in accordance with the Guide, but not for the purpose of expressing an opinion on the effectiveness
of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s
internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A
material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control over compliance that might be
material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Guide. Accordingly, this
report is not suitable for any other purpose.
14 Packet Pg. 418

Redding, California
Page 3
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected
and the aggregate remaining fund information of the City as of and for the year ended June 30, 2021, and have issued
our report thereon dated December 21, 2021 which contained an unmodified opinion on those financial statements.
Our audit was conducted for the purpose of forming our opinions on the City’s financial statements. The
accompanying Schedule of Passenger Facility Charges Collected and Expended and Interest Collected, as required by
the Guide, is presented for purposes of additional analysis and is not a required part of the financial statements. Such
information is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the financial statements. The information has been subjected to the
auditing procedures applied in the audit of the basic financial statements and certain other procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used to prepare
the financial statements or to the financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Passenger
Facility Charges Collected and Expended and Interest Collected is fairly stated in all material respects in relation to
the basic financial statements as a whole.

December 21, 2021
15 Packet Pg. 419

City of Redding
For the Quarter Ended

Cumulative Total September 30, December 31,
June 30, 2020 2020 2020
Unexpended (over expended) passenger facility $ - $ (239,742) $ (229,627)

charges and interest, beginning of period
Revenues:
Passenger facility charges collected 4,069,503 10,115 15,680
Interest earned 19,779 - -
Total passenger facility charge revenue 4,089,282 10,115 15,680
Expenses:
Amount
Project Number/Project Name Approved
Completed and Closed Applications $ 3,440,457 3,440,457 - -
Open Projects
Application 17-05-C-00-RDD
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition 68,676 68,676 - -
002-Airport M aster Plan Update 44,832 44,800 - -
003-ADA Passenger Loading Ramp 4,984 4,984 - -
004-Airport Pavement M anagement System Study 4,735 4,735 - -
005-T-Hangar Taxilane Reconstruction 458,672 394,850 - -
006-West Tie Down Apron Reconstruction 323,278 313,730 - -
007-Aircraft Rescue and Fire Fighting Station M odifications 1,735 1,735 - -
009-Environmental Assessment Parallel Runway 32,690 187 - -
013-PFC Application/Administration Costs 150,000 54,870 - -
Total passenger facility charge revenue expenditures 4,329,024 - -
Unexpended (over expended) passenger facility

charges and interest, end of period $ (239,742) $ (229,627) $ (213,947)
See accompanying Notes to the Schedule of Facility Charges Collected and Expended and Interest Collected
16 Packet Pg. 420

City of Redding
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected (Continued)
For the Quarter Ended For the Year Ended

M arch 31, June 30, June 30, Cumulative Total
2021 2021 2021 June 30, 2021
Unexpended (over expended) passenger facility $ (213,947) $ (202,815) $ (239,742) $ -

Revenues:
Passenger facility charges collected 11,132 34,547 71,474 4,140,977
Interest earned - - - 19,779
Total passenger facility charge revenue 11,132 34,547 71,474 4,160,756
Expenses:
Project Number/Project Name

Completed and Closed Applications - - - 3,440,457
Open Projects
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition - - - 68,676
002-Airport M aster Plan Update - - - 44,800
003-ADA Passenger Loading Ramp - - - 4,984
004-Airport Pavement Management System Study - - - 4,735
005-T-Hangar Taxilane Reconstruction - - - 394,850
006-West Tie Down Apron Reconstruction - - - 313,730
007-Aircraft Rescue and Fire Fighting Station M odifications - - - 1,735
009-Environmental Assessment Parallel Runway - - - 187
013-PFC Application/Administration Costs - - - 54,870
Total passenger facility charge revenue expenditures - - - 4,329,024

charges and interest, end of period $ (202,815) $ (168,268) $ (168,268) $ (168,268)
See accompanying Notes to the Schedule of Facility Charges Collected and Expended and Interest Collected
17 Packet Pg. 421

City of Redding
Notes to the Schedule of Facility Charges Collected and Expended and Interest Collected
Note 1 – Reporting Entity
The accompanying Schedule of Facility Charges Collected and Expended and Interest Collected includes all the
Passenger Facility Charges (“PFC”) and the interest earnings thereon collected by the City from July 1, 2020 through
June 30, 2021. The City currently collects $4.50 per enplaned passenger. The current approval for charges as
approved by the Federal Aviation Administration (“FAA”) is expected to end on February 1, 2025.
Note 2 – Basis of Accounting
The Schedule of Facility Charges Collected and Expended and Interest Collected was prepared on the accrual basis
of accounting. PFCs are recorded as revenue when earned and expenditures for debt service and approved capital
projects are recorded as expenditures are made. Expenditures are made in accordance with an approved FAA
application.
18 Packet Pg. 422

City of Redding
Passenger Facility Charge Program
Schedule of Findings and Questioned Costs
Section I – Summary of Auditors’ Results
A. Current Year Findings and Questioned Costs – Passenger Facility Charge Program
No findings or questioned costs were noted on the City’s compliance with requirements of the passenger facility
charge program for the year ended June 30, 2021.
B. Prior Year Findings and Questioned Costs – Passenger Facility Charge Program
No findings or questioned costs were noted on the City’s compliance with requirements of the passenger facility
charge program for the year ended June 30, 2020.
19 Packet Pg. 423

20
Packet Pg. 424

CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Barry Tippin, City

ITEM NO. 9.1(e) Manager/Development
Services Director
***APPROVED BY***
SUBJECT: 9.1(e)--Consider Resolution approving amendments to Executive Management
Pay-For-Performance Salary Plan and Employment and Benefit Policies for Unrepresented
Employees.
Recommendation

(1) Amendment to the Executive Management Pay-For-Performance Salary Plan
(Unrepresented) providing classification-specific salary range adjustments as a result of a
compensation study, including the City Manager and City Attorney classifications, and
authorizing immediate salary increases for the employees in those classifications,
effective January 23, 2022; and
(2) Amendment of the Employment and Benefit Policies for Unrepresented Employees to:
(a) eliminate the educational and professional incentives/specialty assignment pay for the
Public Safety Management classifications; and (b) increase the California Public
Employees’ Retirement System (CalPERS) cost sharing amount by 1.125 percent for
Classic CalPERS Miscellaneous Members, effective January 23, 2022, or as soon as
administratively feasible.
Fiscal Impact
The annual cost of approving the salary schedule adjustment is approximately $1.3 million, of
which $670,000 will come from the General Fund. There is sufficient budget available for this
increase.
The additional contribution by Unrepresented Classic CalPERS Miscellaneous members of an

additional 1.125 percent toward their CalPERS retirement pension benefit, for a total
contribution of 9.125 percent, will result in an annual savings of approximately $97,000, of
which $16,000 applies to the General Fund.
Packet Pg. 425

Re: 9.1(e)--Unrepresented Salary Schedule Page 2
Alternative Action
The City Council could choose not to approve the resolution amending the Executive
Management Pay-For-Performance Salary Plan and Employment and Benefit Policies for
Unrepresented Employees, and provide additional direction to staff.
Background/Analysis
The City Council has developed goals and objectives for the City Manager to provide focus. One
of the Objectives is “Government of the 21st Century” and one of the goals identified for that
Objective is to “Develop a plan to improve the City’s effectiveness with a focus on
organizational structure and succession planning.” There are, of course many layers to this goal,
but the most important element is the City of Redding’s (City) workforce. The City delivers
critical services to the community, and the ability to retain its existing staff and hire new quality
employees is paramount. In recent years, this has been an increasing challenge. One of the
reasons is that across the board the City’s compensation is below the labor market rate. To verify
this, the City hired a consultant to study the City’s compensation plan, specifically salary and
benefits, for all represented and unrepresented classifications and to also review how positions
and classifications relate from a step and/or level perspective, and in succession planning, within
the City.
The study compared key benchmark positions to the labor market. The labor market cities used
for the unrepresented study included Chico, Davis, Fairfield, Folsom, Lodi, Roseville, Tracy,
Turlock, Vacaville, and Woodland. These cities were selected in accordance with City Council
Policy 206, which requires staff to survey comparable labor markets to review full compensation
packages. These 10 cities have been historically used in prior comparison studies. The Redding
Electric Utility completed a parallel study in which additional unrepresented positions with
different comparable agencies were studied. The study results show that when comparing salary
only, as a group, the unrepresented classifications are approximately 29 percent below the
market median. After making an adjustment for the cost of housing to aid in determining a true
compensation comparison between markets, the unrepresented classifications are approximately
31 percent below the market median. Individually, the classifications range from six percent to
75 percent behind the market with the majority being 20-30 percent below the market median.
The study data is attached to this staff report.
City Council Policy 206 reads, in part, “The City of Redding will establish and maintain a
compensation policy which is intended to recruit and retain the better qualified
employees”…..and….”The City shall conduct periodic surveys of public and private sector
employment in order to ensure that its compensation practices conform to the practices of a
cross-section of public and private employers in the labor market from which the City recruits its
workforce.” The results of the compensation study clearly indicate that the City has deviated
from the intent of this policy. The Great Recession and the intervening 12 years have been a
challenge with an economy that was sluggish to recover combined with major changes in
pension assumptions that drastically increase pension costs. In fact, in 2017, there was a
projected budget deficit of $30 million dollars over a 10-year span. However, due to an
improving economy, sound fiscal decisions, and the willingness of City employees to continue to
assist with addressing the rising cost of benefits, the City is now on very strong, sound financial
footing. The City has a projected balanced 10-Year Plan for all funds, that maintains a 10 percent
cash reserve per Council policy. Consequently, the City can now address Council Policy 206 by
reviewing its intent, focusing on employees, and ensuring its employees are fairly compensated
for the excellent work they do.
Packet Pg. 426

Staff recommendation to adjust the salary ranges of the unrepresented classifications, ranging
from five percent to 40 percent, as outlined in the matrix attached to the staff report is the first
step in focusing on employee compensation. The recommendations take into account the market
study results, as well as position relationships, and succession planning. Further, it is
recommended that the unrepresented employees be eligible immediately for the total wage
adjustment percentage identified for their assigned classification. The compensation report data
indicates that the unrepresented classifications have fallen further out of market over the past 10
years than most of the City’s represented employees. Because no requirements for collective
bargaining exist with unrepresented employees, the City Council can act swiftly to address the
market issues that have been proven to exist. Classifications represented by labor organizations
will be reviewed for salary adjustment recommendations during the negotiation process for
successor Memoranda of Understanding. However, the same approach of striving to compensate
employees at a fair rate as established by the labor market should be taken.
Providing compensation to employees that is both fair and established by the labor market is a
goal that is driven by Council Policy 206 and reinforced by the Objectives established for the
City Manager by the City Council, and it recognizes the value employees are to this organization
and the essential services that are provided to the community by its quality employees.
Lastly, it is also recommended that the Employment and Benefit Policies for Unrepresented
Employees be revised, eliminating educational incentives and professional certification/specialty
assignment incentives for the unrepresented Public Safety Management employees (Police Chief,
Fire Chief and Deputy Fire Chief) and adding language for additional cost sharing of the
CalPERS retirement benefit for non-safety employees. The recommended salary increases factor
in the amount of educational and professional certification/specialty assignment incentive pay
that is being eliminated. The additional cost sharing of the CalPERS retirement benefit in the
amount of 1.125 percent for the unrepresented Classic Miscellaneous CalPERS members would
be effective as soon as administratively feasible. This amount equates to 50 percent of the
Normal Cost of the retirement benefit and is consistent with the amount other employee groups
are contributing toward their retirement benefit costs. The revised Employment and Benefit
Policies for Unrepresented Employees document is available online.
decisions today.”
Attachments
Resolution
Council Policy 206 - Salary Policy (available online)
Unrep Employment and Benefit Policies 1.23.22 DRAFT (available online)
Appendix A - Unrep 1.2022 (available online)
Appendix A - Unrep Electric Class Only 1.2022 (available online)
ExecMgmtSalaryPlan-January 23, 2022 (available online)
ExecMgmtSalaryPlan-July 10, 2022 (available online)
ExecMgmtSalaryPlan-July 9, 2023 (available online)
ExecMgmtSalaryPlan-October 31, 2021 (available online)
Bryce Data_REU (available online)
Unrepresented Non-Electric Recommended Increases 1.23.22
Packet Pg. 427

Unrepresented Electric Recommended Increases 1.23.22
Packet Pg. 428


APPROVING AMENDMENT TO THE EXECUTIVE MANAGEMENT
PAY-FOR-PERFORMANCE SALARY PLAN; AND AMENDMENT OF
THE EMPLOYMENT AND BENEFIT POLICIES FOR UNREPRESENTED
EMPLOYEES, EFFECTIVE JANUARY 23, 2022
WHEREAS, staff has recommended that the Executive Management Pay-For-Performance Salary
Plan be amended, effective January 23, 2022; and
WHEREAS, staff has recommended that the Employment and Benefit Policies for Unrepresented
Attachment: Resolution (9.1(e)--Unrepresented Salary Schedule)

Employees be amended, effective January 23, 2022; and
WHEREAS, the City Council deems it to be in the best interest of the City to adopt such
recommendation;
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council that the Executive
Management Pay-For-Performance Salary Plan be amended, effective January 23, 2022; and the
Employment and Benefit Policies for Unrepresented Employees be amended, effective January
23, 2022.
meeting of the City Council of the City of Redding on the 18th day of January, 2022, by the
following vote:

___________________________________
ATTEST: FORM APPROVED:
__________________________________ ___________________________________
Packet Pg. 429

Packet Pg. 430
Attachment: Council Policy 206 - Salary Policy (available online) (9.1(e)--Unrepresented Salary Schedule)
Attachment: Unrep Employment and Benefit Policies 1.23.22 DRAFT (available online) (9.1(e)--Unrepresented Salary Schedule)
CITY OF REDDING
EMPLOYMENT AND BENEFIT
POLICIES
FOR
UNREPRESENTED EMPLOYEES
NOTE: Amendments to this document are effective October 31, 2021 January 23, 2022
and are shown by underlining the new language and striking out the deleted language.
The following employment and benefit policies are applicable to those employees
not represented by a Recognized Employee Union or Association.
Packet Pg. 431

CITY OF REDDING
EMPLOYMENT AND BENEFIT POLICIES FOR UNREPRESENTED EMPLOYEES
TABLE OF CONTENTS
ARTICLE Page
ARTICLE 1: EMPLOYEE STATUS ....................................................................... 1
ARTICLE 2: COMPENSATION AND CLASSIFICATIONS .................................... 3
ARTICLE 3: HOURS AND OVERTIME .............................................................. 64
ARTICLE 4: SICK LEAVE ................................................................................. 76
ARTICLE 5: VACATIONS ................................................................................. 97
ARTICLE 6: HOLIDAYS .............................................................................. ...109
ARTICLE 7: ADMINISTRATIVE LEAVE ........................................................ 1110
ARTICLE 8: FUNERAL (BEREAVEMENT) LEAVE .......................................... 1210
ARTICLE 9: JURY/WITNESS DUTY ................................................................ 12
ARTICLE 10: LEAVES ...................................................................................... 12
ARTICLE 11: INDUSTRIAL DISABILITY ..................................................... 1413
ARTICLE 12: EXPENSES..............................................................................

.................................................................................................................. ..1514
ARTICLE 13: UNIFORM ALLOWANCE......................................................... 1615
ARTICLE 14: EMPLOYEE GROUP HEALTH AND WELFARE INSURANCE ..... 1716
ARTICLE 15: RETIREMENT PROGRAM ....................................................... 2019
ARTICLE 16: CONTINUING EDUCATION ....................................................... 22
ARTICLE 17: GRIEVANCE PROCEDURES ................................................... 2322
ARTICLE 18: DEFINITIONS........................................................................ 2423
Packet Pg. 432

ARTICLE 1: EMPLOYEE STATUS
1.1 Employees will be designated as Council-Appointed, Administrative,

Regular, Part-Time Regular, Part-Time, or Temporary, depending upon the purpose
for which they are hired and their length of continuous service with the City. City Council
members are elected officers.
1.2 Council-Appointed employees include the City Manager and City Attorney and
any others who may be appointed directly by the City Council and serve at the will of the Council.
The employee shall be eligible for all benefits of a Regular employee with the exception of access
to the grievance process. The benefits outlined in an employment contract will supersede when
there is conflict with benefits outlined for Regular employees.
1.3 An Administrative employee is defined as an employee appointed by the City

Manager, subsequent to July 1, 1997, to the position of Assistant City Manager, Deputy City
Manager, or Director of any Department or by the City Attorney to the position of Assistant City
Attorney or Deputy City Attorney. A Regular employee serving in one of these positions prior to
July 1, 1997, may become an Administrative employee only upon mutual agreement in writing.
An Administrative employee shall be eligible for all the benefits of a Regular employee, except
these employees do not have access to the grievance procedure, nor shall they serve a probationary
period as they serve strictly at the will of the City Manager or the City Attorney, as applicable, and
the employment relationship may be ended at any time without cause.
1.4 A Regular employee (status code 3) is defined as an employee hired for a full-time
position that has been regularly established as an authorized position and is of indeterminate
duration. A Regular employee shall receive not less than the minimum rate for the job and shall be
eligible for sick leave pay, vacation pay, holiday pay, retirement plan participation, group health
and welfare insurance coverage and other benefits as outlined herein as the employee becomes
eligible.
1.5 A Part-Time Regular employee (status code 6) is defined as an employee who

has one (1) year, or more, of full-time service with the City as a Regular employee, and who
subsequently moves, without a break in service, to work less than full-time. This status would also
include employees involved in job share arrangements. Job share employees shall be required to
sign a City approved contract stipulating the specific conditions and restrictions of the job share
arrangement. A job share employee who has not served an official probationary period shall be
subject to a one-year probationary period. A Part-Time Regular employee shall receive not less
than the minimum rate for the job, and shall be eligible for sick leave pay, vacation pay, holiday
pay, retirement plan participation, and seniority accrual, but shall not be eligible for supplemental
benefits for industrial injury, bereavement leave pay, jury duty pay, or other benefits as outlined
herein. Part-time Regular employees shall accrue holiday pay on a prorated basis at the rate of
fifty-two thousandths (.052) of an hour for each regular hour worked or on paid leave. Part-Time
Regular employees are eligible for insurance coverage (pursuant to group health and welfare
insurance contract provisions). If a Part-Time Regular employee elects group health and welfare
insurance coverage, the premiums shall be shared by the City and the employee on a prorated basis
at the same ratio to full-time employee benefits as the employee’s work hours bear to full-time
employees’ work hours. If a Part-Time Regular employee moves to Regular status, the employee
Packet Pg. 433

shall be credited with all continuous service in determining eligibility for such benefits as may
accrue to the employee in the employee’s new status.
1.6 A Part-Time employee (status codes 8a and 8b) is defined as an employee hired
to work less than a full-time employee, but not more than 1,560 hours in a fiscal year. A status
code 8a employee works for a period not to exceed one thousand (1,000) hours per fiscal year. A
status code 8b employee works for a period not to exceed one thousand five hundred and sixty
(1,560) hours per fiscal year and is eligible to participate in the CalPERS retirement plan. A Part-
Time employee will be limited to less than 1,000 hours per fiscal year unless approved by the
Personnel Director. A Part-Time employee shall receive not less than the minimum rate for the
job, and shall be eligible for sick leave pay per California state law, but shall not be eligible for
holiday pay, and other benefits as outlined herein, nor shall the employee be eligible for group
health and welfare insurance coverage. The employee may be eligible for participation in the
retirement plan pursuant to the City’s contract with PERS. After completion of twenty-four (24)
months of continuous service, the employee will be entitled to vacation pay on the same basis as
Regular employees. If a Part-Time employee is reclassified to Regular status, the employee shall
be credited with the employee’s service as a Part-Time employee in determining eligibility for
benefits, if any, as may accrue to the employee in the employee’s new status.
1.7 A Temporary employee (status code 9) is defined as an employee hired for

temporary, occasional or seasonal work for a period not to exceed 1,000 hours in a fiscal year. A
status 9 employee works on-call, seasonal, intermittent or on an irregular schedule for a period not
to exceed one thousand (1,000) hours per fiscal year. A Temporary employee shall receive not less
than the minimum rate for the job and shall be eligible for sick leave pay per California state law,
but shall not be eligible for holiday pay, vacation pay, or other items as outlined in this document,
nor shall the employee be eligible for insurance coverage or retirement plan participation, nor shall
the employee accrue seniority, or promotion and transfer rights, or leave of absence rights. If a
Temporary employee moves to another status, the employee shall not be credited with the
employee’s service as a Temporary employee in determining eligibility for benefits.
1.8 A City Council member is defined as an elected officer elected by the citizens of
the City of Redding. Members receive compensation pursuant to the City’s Municipal Code, are
eligible for participation in California Public Employees Retirement System (CalPERS) pursuant
to Government Code Section 20361 and are eligible for group health and welfare insurance
coverage on the same basis as Regular employees. Pursuant to Sections 2.16.010 and 2.20.010 of
the Redding Municipal Code, the elected City Clerk and the elected City Treasurer receive the
same benefit level as a City Council member.
1.9 Probationary Periods: Regular and Part-Time employees shall serve a

probationary period of one (1) year upon initial appointment to each status. Such probationary
period is considered to be a continuation of the selection process and employees may be terminated
from employment or demoted without recourse at any time, pursuant to the grievance procedure.
An employee’s probationary period shall be extended by the duration of any unpaid absence of ten
(10) or more consecutive days. The probationary period will start over for any employee who
transfers to another position during the probationary period. The probationary period may be
extended in circumstances where further evaluation of the employee is necessary. Employees
serving their initial probationary period shall not be eligible for leave of absence, supplemental
benefits for industrial injury, nor be given preferential consideration for promotion or transfer.
Packet Pg. 434

Temporary employees do not serve a probationary period, as the appointment is temporary by
definition and can be terminated at any time.
An employee transferring into an Unrepresented position on a promotional basis shall serve a

probationary period of one (1) year upon appointment to the Unrepresented position. The probation
period is considered an extension of the promotional process. Employees not successful during the
promotional probation will not be eligible to return to their previous position, and are subject to
termination from employment.
1.10 Re-employment: With the recommendation of a Department Director and

approval of the Personnel Director, a past employee who both passed the probationary period and
resigned in good standing may be re-employed within two years of the effective date of resignation,
to a vacant position in the same classification. Such re-employment shall, for all purposes, be
considered as though it were an original appointment. The reinstated employee shall serve a new
probationary period.
ARTICLE 2: COMPENSATION AND CLASSIFICATIONS
2.1 Employees shall be paid the salary or wage rate established for their classification.
Upon initial appointment to a classification, an employee shall normally be paid the lowest
compensation rate for that classification. An employee may, however, be paid a rate above the
lowest rate if circumstances justify it. When an employee is appointed to a higher paid
classification which has a compensation range overlapping the range of the employee’s previous
classification, the employee shall be paid at the rate of the classification to which the employee is
being appointed, which is at least five percent (5%) more than the employee’s present rate, but not
more than the top rate of the classification to which the employee is appointed. Step increases
require an overall performance evaluation rating of “meets job standards or higher,” at each and
every successive pay step, Department Director and Personnel Director approval and may be
granted after twenty-six (26) full pay periods of employment in each step of the established pay
range. A full pay period as used herein is defined as one in which the employee works or is paid
for time off for at least half of the regularly scheduled work hours. A promotion to a higher paid
classification does not change the anniversary date for compensation increases.
2.2 Exempt employees are eligible for Pay-For-Performance adjustments in accordance

with the City’s Pay-For-Performance Policy. Salary rate changes shall be made on the first day
of the pay period closest to the anniversary of an employee’s employment date.
2.3 Compensation shall be paid at bi-weekly intervals on Thursdays for a pay period
ending no earlier than the preceding Saturday. If a payday falls on a fixed holiday, payments shall
be made on the preceding workday. All employees hired after January 1, 2005, must make
arrangements to have their pay deposited to a bank account via electronic transfer.
2.4 When an employee is temporarily assigned to work in a lower-paid classification

than the employee’s normal classification, the employee’s compensation will not be reduced.
2.5 Whenever a Regular employee is assigned by the City to replace an absent

employee in a higher-paid classification and the employee performs a substantial majority (greater
than fifty percent [50%]) of the absent employee’s duties for a full work day, such employee shall
Packet Pg. 435

have their compensation increased by at least five percent (5%), but not to exceed the range of the
higher classification. Department Director approval is required.
2.6 When an employee is assigned to fill a vacant position or replace an absent

employee in a higher-paid classification and performs a substantial majority (greater than fifty
percent [50%]) of the duties of the higher classification for a period that extends beyond one full
pay period, such employee shall be temporarily reclassified to the higher position. The employee’s
compensation shall be increased by at least five percent (5%), but not to exceed the top of the range
established for that classification. Department Director and Personnel Director approvals are
required.
2.7 In addition to regular compensation, shift differential pay shall be added to the
regular base rate of pay for regular hours worked as follows:
PAY
EXCEPT WHEN:
PERCENTAGE
Between 4:00 p.m. and 12 midnight 3.5% The shift ends on or before 6:00 p.m.
Between 12 midnight and 8:00 a.m. 5% The shift starts at 6:00 a.m. or later.
2.8 Educational incentives and Police Officer Standards and Training (POST)
certification pay shall be added to base pay for Public Safety Management – Police Management
personnel as follows, with a 12.5% incentive pay cap for both POST/educational incentives in this
section and Bilingual pay incentive in Section 2.12 below (not including the $130 education
incentive pay):
Formatted: Indent: Left: 0"
POLICE MANAGEMENT Formatted: Justified, Indent: Left: 0"
Formatted: Indent: Left: 0", First line: 0"
PAY REQUIREMENTS
Formatted: Justified, Tab stops: Not at 0" + 0.5" + 0.56"
+ 0.81" + 1" + 1.5" + 2" + 2.5" + 3" + 3.5" + 4" +
2.5% * Associate of Arts or Science degree, or a POST Intermediate Certificate. 4.5" + 5" + 5.5" + 6" + 6.5" + 7" + 7.5" + 8" + 8.5" +
9" + 9.5" + 10" + 10.5" + 11" + 11.5" + 12" + 12.5" +
13"
Formatted: Tab stops: Not at 0" + 0.5" + 0.56" + 0.81" +
5.0% * POST Advance Certificate. 1" + 1.5" + 2" + 2.5" + 3" + 3.5" + 4" + 4.5" + 5" +
5.5" + 6" + 6.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" +
10" + 10.5" + 11" + 11.5" + 12" + 12.5" + 13"
Formatted: Tab stops: Not at 0" + 0.5" + 0.56" + 0.81" +
2.5%* Bachelor of Arts of Science degree 1" + 1.5" + 2" + 2.5" + 3" + 3.5" + 4" + 4.5" + 5" +
5.5" + 6" + 6.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" +
10" + 10.5" + 11" + 11.5" + 12" + 12.5" + 13"
2.5% * Master’s Degree , POST Command College or FBI National Academy. Formatted: Tab stops: Not at 0" + 0.5" + 0.56" + 0.81" +
1" + 1.5" + 2" + 2.5" + 3" + 3.5" + 4" + 4.5" + 5" +
5.5" + 6" + 6.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" +
10" + 10.5" + 11" + 11.5" + 12" + 12.5" + 13"
* The annual additional educational incentive shall be $130 to be paid in equally divided installments Formatted: Justified
with the City’s regular bi-weekly payroll processing. The additional education incentive will be Formatted: Indent: First line: 0"
added to any one (1) educational incentive pay. Formatted: Tab stops: Not at 0" + 0.5" + 0.56" + 0.81" +
1" + 1.5" + 2" + 2.5" + 3" + 3.5" + 4" + 4.5" + 5" +
5.5" + 6" + 6.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" +
2.9 Educational incentives and Professional Certificate/Specialty Assignment Incentive 10" + 10.5" + 11" + 11.5" + 12" + 12.5" + 13"
pay shall be added to base pay for Public Safety Management – Fire Management personnel as
Formatted: Justified, Tab stops: Not at 1.35"
follows, with a 12.5% incentive pay cap for both Professional Certificate educational incentives in
this section (not including the $100 education incentive pay):
Packet Pg. 436

FIRE MANAGEMENT
PAY REQUIREMENTS
2.5%* Fire Officer Certificate or Company Officer Certificate
2.5%* Associate of Arts or Science degree
California State Fire Marshal (CSFM) Chief Fire Officer Certification OR

2.5% *
Center for Public Safety Excellence (CPSE) Chief Fire Officer Certificate.
2.5% * Bachelor of Arts or Science Degree
Master of Arts or Science Degree OR Executive Fire Officer Certificate

2.5% *
OR National Fire Academy (NFA) Executive Fire Officer Certification
2.5%* Certification in Emergency Management from CalOES or Equivalent
5.0%** SCHMRT
2.5%** HAZMAT Team Leader (as designated by SCHMRT)
HAZMAT Incident Commander, Emergency Management Specialist or Strike

2.5%**
Team Leader
*The annual additional educational incentive shall be limited to $100 in total to be paid in equally
divided installments with the City’s regular bi-weekly payroll processing. The additional education
incentive will be added to any one (1) educational incentive pay.
**Available only for the Deputy Fire Chief classification.
2.10 8 The City Manager may, based upon outstanding job performance, grant an exempt
employee a one-time salary increase up to ten percent (10%) above the top of a classification range
for a period not to exceed one (1) year. This one time increase is not cumulative and the employee
would revert to the employee’s regular salary rate at the end of the one year period.
2.119 The City Manager, at his/her discretion, may provide severance pay not to exceed
one year of salary to Administrative employees when it is deemed to be in the best interests of the
City.
2.12 BilingualpayshalbepaidtotheChiefofPoliceclassification,ifqualifiedthroughtheReddingPoliceDepartment’srecognizedtestingprocess,toutilizebilingualskils(includingsignlanguage)asfolows:
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PAY REQUIREMENTS Formatted: Justified, Widow/Orphan control, Tab stops: 0",
Left + 1.31", Left + Not at -0.5" + 0" + 0.56" + 0.81" +
2.5%* Proficient 1.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" + 10" + 10.5"
+ 11" + 11.5" + 12" + 12.5" + 13"
Formatted: Justified, Widow/Orphan control, Tab stops: 0",
*The bilingual pay incentive will be included in the regular rate of pay. Left + 1.31", Left + Not at -0.5" + 0" + 0.56" + 0.81" +
1.5" + 7" + 7.5" + 8" + 8.5" + 9" + 9.5" + 10" + 10.5"
+ 11" + 11.5" + 12" + 12.5" + 13"
ARTICLE 3: HOURS AND OVERTIME
Formatted: Justified, Widow/Orphan control, Tab stops: 0",
Left + 0.5", Left + 1", Left + 1.31", Left + 2", Left + 2.5",
3.1 All Regular employees will receive full-time employment for each workweek Left + 3", Left + 3.5", Left + 4", Left + 4.5", Left + 5",
employed, provided they report for duty and are capable of performing their work. This is not to Left + 5.5", Left + 6", Left + 6.5", Left
be interpreted that the City does not retain the right to lay off or release employees on account of
lack of work or other valid reason at the end of the workweek.
3.2 A workweek is defined to consist of seven (7) consecutive calendar days, Sunday
through Saturday, and except as otherwise provided, a basic workweek is normally defined to
consist of five (5) consecutive workdays of eight (8) hours each. The basic workweek may begin
on any day of the week and at any hour of the day during the workweek. Shift employees may be
assigned any hour and/or days of work. The basic workweek or work shift may be modified by
mutual agreement of the City and the affected employee(s) in those situations where such a
modification serves the interests of both the City and its employees.
3.3 Except as otherwise provided in this section, overtime:
FOR FULL-TIME REGULAR EMPLOYEES IS DEFINED AS:

A Time worked in excess of forty (40) hours in a workweek.
Time worked in excess of eight (8), nine (9), ten (10), or twelve (12) hours as applicable on
B
a scheduled workday.
C Time worked on a non-workday or on a holiday.
D Time worked outside of regular hours on a workday.
FOR PART-TIME AND TEMPORARY EMPLOYEES IS DEFINED AS:
A Time worked in excess of forty (40) hours in a workweek.
FOR PART-TIME OR TEMPORARY FIRE SUPPRESSION OR 24 HOUR SHIFT
EMPLOYEES IS DEFINED AS:
Time worked in excess of two hundred forty (240) hours in an established 28-day work
A
period.
3.4 Overtime shall be computed to the nearest one-quarter (1/4) hours.
3.5 In cases where the basic workweek or work shift has been modified by mutual
agreement, these overtime requirements may be waived pursuant to applicable law.
3.6 Overtime wages shall be paid to non-exempt employees at a rate equivalent to one
and one-half (1½) times the regular base rate of pay, or at the employee’s option, and with City
approval, the employee may elect to receive time off with pay at the rate of one and one-half hours
off for each overtime hour worked. Compensatory time off with pay shall be scheduled in the
same manner as vacations are normally scheduled. Effective January 1, 2005, compensatory time
off accrual shall be limited to eighty (80) hours per fiscal year and subject to a maximum
Packet Pg. 438

accumulation of one hundred sixty (160) hours. The working of overtime requires City
management approval.
3.7 Exempt employees, who as a result of their exempt status are not eligible for
overtime pay or compensatory time off, will not have their leave balances (vacation, sick leave,
etc.) reduced for absences of less than four (4) hours. Department Director approval is required.
3.8 If an employee performs overtime work immediately following the end of the
employee’s regular shift, the employee shall be paid overtime compensation only for the actual
time worked. Employees who are entitled to overtime pay and who are required to report for work
on their non-workdays, or on holidays they are entitled to have off, or outside of their regular hours
on workdays, shall be paid overtime compensation for the actual time worked, but in no event for
less than two (2) hours compensation each time an employee is required to report back to work,
except however, that employees shall not be paid more than time and one-half the regular rate of
pay for any given time period. If an employee reports back to work for such work outside of the
employee’s regular hours on a workday and continues to work into the employee’s regular hours,
the employee shall be paid overtime compensation only for the actual time worked.
3.9 Whenever personnel in the Deputy Fire Chief classification are required to change
work schedules from forty (40) to fifty-six (56) hours or vice versa, the employee’s vacation and
sick leave balances will be adjusted accordingly by applying the following formula:
WORK SCHEDULE FACTOR

Forty (40) to fifty-six (56) hours 1.4
Fifty-six (56) to forty (40) hours 0.715
ARTICLE 4: SICK LEAVE
4.1 Sick leave with pay shall be accumulated for each Regular and Part-Time Regular
employee at the rate of forty six thousandths (.046) of an hour for each regular hour worked, or on
paid leave. (Accrual rate approximately one [1] day per month.)
Part-time and Temporary employees will accrue paid sick leave at a rate of one hour for every 30
hours worked which is equivalent to a rate of .033 per hour worked. Part-time and Temporary
employees shall eligible to use the sick leave accrual on the 90th day of employment, and will be
limited to 24 hours or three days of paid sick leave in each year of employment.
4.2 Paid sick leave shall be allowed for a non-work related absence due to:
Packet Pg. 439

The inability of an employee to be present or perform duties because of personal
A
illness, off-duty injury, or confinement for medical treatment.
The ability to attend personal medical or dental appointments, which are

B
impractical to schedule outside of regular working hours.
The need to be present during childbirth, surgery, critical illness or injury
C involving members of the immediate family for up to forty (40) hours per
incident.
For family sick leave up to forty-eight (48) hours per calendar year for members
D
of the immediate family.
“Immediate family” as used herein includes only the employee’s spouse, children, grandchildren,
brothers, sisters, parents or grandparents of spouse or employee, or other persons who are living in
the employee’s immediate household. The relationships included herein shall apply whether by
blood or marriage. Sick leave to include mental or physical illness.
4.3 Management may require satisfactory evidence of sickness or disability, including

written verification from a licensed medical practioner, before payment for sick leave will be
made. The City may also require an employee requesting to return to work after sick leave or leave
of absence for medical reasons to submit to a medical examination at City expense by a physician
or physicians approved by City for the purpose of determining that such employee is fit and able to
perform the duties of the employee’s former position without hazard to the employee, fellow
employees, or the employee’s own permanent health.
4.4 If an employee is off on sick leave on a fixed holiday, the holiday credit will be
used. However, if an employee is off on sick leave on a floating holiday, sick leave balances will
be used and the holiday credit will be deferred.
4.5 In the event an employee exhausts all paid leave as a result of an illness or injury,
and subject to the approval of the employee’s Department Director and the Personnel Director,
such employee may be advanced sick leave from his or her future accruals up to eighty (80) hours.
Once the employee returns to duty, sick leave accrual hours will be applied to the negative sick
leave account until it is zero. Should the employee terminate City employment with a negative
sick leave balance, appropriate adjustments will be made to final paid leave cash pay-outs or other
City monies owed the employee. If insufficient funds are due to the employee by the City, the
employee shall directly reimburse the City for advanced sick leave in excess of the funds, if any,
previously withheld. Such direct reimbursement will be waived for employees who are terminally
ill or totally disabled (100%).
4.6 Any employee who after ten (10) years but less than fifteen (15) years of continuous
service to the City terminates employment shall be paid at the employee’s regular pay rate for
thirty-three and one-third percent (33 a%) of the employee’s accumulated sick leave hours. For
employees with fifteen (15) years but less than twenty (20) years of continuous service, the
percentage set forth above shall be increased to forty-five percent (45%). For employees with
twenty (20) years or more continuous service, the percentage set forth above shall be increased to
sixty percent (60%).
Packet Pg. 440

Upon retirement, any sick leave pay out the employee is eligible to receive will be
transferred into the VantageCare Retirement Health Savings Plan on a pre-tax basis. The sick
leave pay out amount will be calculated using the percentage levels described in the paragraph
above. However, if the sick leave payout is less than $5,000, then the employee is not entitled to
participate in the VantageCare Retirement Health Savings Plan and shall receive a cash pay out as
described in the paragraph above. Any sick leave amount remaining will be used as service credit
toward the employee’s retirement benefit through CalPERS, pursuant to the contract between the
City of Redding and CalPERS.
ARTICLE 5: VACATIONS
5.1 Regular and Part-Time Regular employees shall accrue vacations, based on the
length of their continuous service measured from their date of employment, with pay up to a
maximum of 500 hours, for each regular hour worked, or on paid leave, as follows:
ACCRUAL THROUGH YEARS OF

APPROXIMATE
RATE PER FROM PAY SERVICE
ACCRUAL RATE
HOUR PERIOD
A .039 Date of Employment 104th 2 weeks 1-4
B .058 105th
234 th
3 weeks After 4
C .068 235th 364th 3 ½ weeks After 9
D .077 365th 494th 4 weeks After 14
E .087 495th 624th 4 ½ weeks After 19
F .096 625 th
-- 5 weeks After 24
5.2 A full pay period as used herein is defined as one in which the employee works or is
paid for time off for at least half of the regularly scheduled work hours.
5.3 The City Manager may authorize the accrual of vacation for a new Regular
employee at a rate that exceeds the rate prescribed for the employee’s actual years of service.
5.4 In the event of departmental cancellation of a previously scheduled vacation or of a

paid leave of absence due to industrial injury where such employee would exceed the maximum
vacation accrual, the accumulation of vacation hours may exceed the established vacation
maximum. In the event of an absence due to an illness or injury that is not job related, the
Personnel Director may approve the accumulation of vacation hours in excess of the established
vacation maximum. The City Manager may also approve the accumulation of vacation hours in
excess of the stated maximum for other extenuating circumstances. Whenever such excess
accruals occur, the employee shall have one year from the date the vacation was canceled or from
the date the employee returns to work from illness or injury to utilize the excess accrual.
5.5 It is City policy that employees take their normal vacation each year at such time or
times as may be approved by their Department.
5.6 Vacation cannot be accrued while an employee is in a non-pay status.
5.7 Vacations will be scheduled throughout the calendar year. Employees with greater
seniority will be given preference over those with less seniority in the selection of a vacation
Packet Pg. 441

period, provided, however, that if the senior employee splits his/her vacation by requesting less
than a full year’s allowance to be scheduled on consecutive workdays, the employee’s preferential
rights shall only apply on one period in that calendar year prior to all other employees being given
consideration in the selection of their first choice vacation period.
5.8 The City shall not require an employee to take vacation in lieu of sick leave or leave
of absence on account of illness.
5.9 If an employee is off duty on vacation on a fixed holiday, the paid holiday will be
used. If an employee is off on vacation on a floating holiday, vacation balances will be used and
the paid holiday will be deferred.
5.10 Employees whose employment with the City is terminated for any reason shall, at
the time of separation, receive pay for any unused vacation hours previously earned.
5.11 The City will, at the employee’s option, compensate employees for accumulated
vacation during any fiscal year as follows:
MINIMUM MAXIMUM
ACCRUAL HOURS PAYABLE
120 40
240 80
360 120
5.12 Employees may contribute their earned vacation hours to an employee approved for
the vacation donation program. Vacation is donated and granted on the basis of the dollar value of
the donor’s base pay rate.
ARTICLE 6: HOLIDAYS
6.1 Regular employees, except as otherwise provided herein, shall be entitled to have
the following holiday time off with pay:
DESCRIPTION OF HOLIDAY Fixed Floating

1 January 1st X
2 The third Monday in January, known as Martin Luther King, Jr. Day X
3 Lincoln Day X
4 The third Monday in February, known as President’s Day X
5 The last Monday in May, known as Memorial Day X
6 July 4th X
7 First Monday in September, known as Labor Day X
8 Employee’s Birthday X
9 June 19th, known as Juneteenth X
10
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10 November 11th, known as Veteran’s Day X
11 Thanksgiving X
12 Friday after Thanksgiving X
13 The last half of the normal work shift before Christmas X
14 December 25th X
6.2 If any of the foregoing holidays falls on a Sunday, the Monday following shall be
observed as the holiday, except by those employees who are regularly scheduled to work on
Sunday other than on an overtime basis. Employees who are regularly scheduled to work on
Sundays shall observe such holidays on Sunday. If any of the foregoing holidays falls on a
Saturday, the preceding Friday shall be observed as the holiday, except by those employees who
are regularly scheduled to work on Saturday other than on an overtime basis. Employees who are
regularly scheduled to work on Saturdays shall observe such holidays on Saturday. If any of the
foregoing holidays falls on any day from Monday through Friday, inclusive, and that day is a
regularly scheduled non-workday for an employee, such employee shall be entitled to receive
another workday off with pay, to be scheduled in the same manner as vacation days are normally
scheduled. Employees who work alternative work schedules commonly known as 9/80’s will be
entitled to paid holiday for eight (8) hours, as applicable. If a holiday falls on a usual nine-hour
working day, one hour of vacation or compensatory time will be charged to make up the short fall
of the eight-hour holiday versus the nine hours of missed work. If the employee has no vacation
time, one extra hour at straight time must be worked during that pay period.
6.3 An employee may observe the employee’s birthday holiday on the employee’s
birthday or anytime during the pay period in which the birthday occurs, or the holiday may be
deferred and scheduled as vacations are normally scheduled. Floating holidays shall be scheduled
by employees and the employee’s supervisor in the same manner as vacations are normally
scheduled. When an employee is required to work on a floating holiday the employee shall receive
pay at the straight time rate.
6.4 Notwithstanding the foregoing, employees regularly assigned to work twelve (12)
hour shifts at the Redding Power Plant shall not be entitled to observe the following holidays;
Lincoln Day, Columbus Day, Veterans Day nor the employee’s birthday.
6.5 Employees assigned to work ten (10) hour shifts for the Electric Department shall
revert back to a normal eight-hour workday during the weeks in which holidays occur.
6.6 Employees may be scheduled to work on fixed holidays, in which event an

employee will, in addition to holiday pay, be compensated at the overtime rate of pay for all time
worked on such days. An employee may, however, elect to observe that holiday at another time, to
be scheduled in the same manner as vacation days are normally scheduled. In which event, the
employee will only be compensated for time worked on that day at the overtime rate of pay and
shall not receive holiday pay.
An employee must be in a paid status on both workdays immediately adjacent to the

holiday in order to receive pay for the holiday.
ARTICLE 7: ADMINISTRATIVE LEAVE
11
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7.1 Exempt employees may be eligible for paid time off per calendar year as indicated
below:
ADMINISTRATIVE WITH WITH

LEAVE MAY BE DEPARTMENT DIRECTOR CITY MANAGER
GRANTED TO: APPROVAL APPROVAL
Exempt employees: 40 Hours 80 Hours
7.2 Administrative leave is granted on the payroll period closest to January 1 and must
be used by the end of the calendar year or it is forfeited without compensation. No administrative
leave shall be carried over to the next calendar year, nor shall unused administrative leave be
converted to compensation.
7.3 Employees are to schedule administrative leave in the same manner as vacation with
the approval of their Supervisor.
7.4 Employees appointed to an exempt position after the first of the year may be granted
leave on a prorated basis. Administrative Leave balances may be adjusted when employees
separate employment prior to the end of the calendar year.
7.5 Administrative leave may not be taken for the purpose of outside employment or for
self employment.
ARTICLE 8: FUNERAL (BEREAVEMENT) LEAVE
8.1 Regular employees who are absent from work due to the death of a member of the
employee’s immediate family shall receive compensation at the regular rate of pay for the time
necessary to be absent from work, but not to exceed forty (40) working hours per incident.
8.2 “Immediate family” as used herein includes only employee’s spouse; children,
grandchildren, brothers, sisters, parents, or grandparents of either employee or spouse; or other
persons who are living in the employee’s immediate household. The relationships included herein
shall apply whether by blood or marriage.
8.3 Regular employees who are absent from work to attend the funeral of a person other
than an immediate family member shall receive compensation at the regular rate of pay for the time
necessary to be absent from work, but not to exceed one (1) regularly scheduled work day per
incident. A maximum of twenty-four (24) hours may be utilized for this type of leave in a calendar
year.
8.4 An employee must be in a paid status on both scheduled workdays immediately

adjacent to funeral leave in order to receive pay for such leave.
ARTICLE 9: JURY/WITNESS DUTY
9.1 A Regular employee who is summoned for jury duty and thus absent from the work
place will be paid for the time lost at the employee’s regular rate of pay.
12
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9.2 Whenever any employee is subpoenaed to testify in court as a result of the
employee’s employment and the employee is not an opposing party to the City, the employee shall
be paid for all regular time lost. Employees subpoenaed by the Court for matters unrelated to City
business must utilize vacation or other appropriate leave balances.
9.3 An employee must be in a paid status on both scheduled workdays immediately

adjacent to the jury duty in order to receive pay for such leave.
ARTICLE 10: LEAVES
10.1 A leave of absence may be granted to employees by the City Manager for urgent and
substantial reasons, up to a maximum of one year, providing satisfactory arrangements can be
made to perform the employee’s duties without undue interference with the normal routine of
work. Employees in an initial probationary period, Part-Time or Temporary status, are not eligible
for leave of absence unless eligible pursuant to the Family Medical Leave Act or the California
Family Medical Leave Act.
(a) A leave will commence on and include the first workday on which the employee is
absent and terminates with and includes the workday preceding the day the
employee returns to work.
(b) All applications for leave of absence shall be made in writing except when the
employee is unable to do so. The conditions under which an employee will be
restored to employment on the termination of leave of absence shall be clearly
stated by the City in conjunction with the granting of a leave of absence. An
employee is required to submit medical certifications as to the conditions
necessitating the leave if the leave is a result of exhaustion of sick leave. If the
leave should exceed the initial request, the employee is responsible for requesting
additional time off and providing current medical certifications and return to work
dates. Upon an employee’s return to work after a leave of absence, the employee
will be reinstated to the employee’s former position and working conditions,
providing that the employee is capable of performing the duties of the employee’s
former position, except that if there has been a reduction of forces or the employee’s
position has been eliminated during said leave, the employee will be returned to the
position the employee would be in, had the employee not been on a leave of
absence.
(c) An employee’s status as a Regular employee will not be impaired by a leave of

absence and the employee’s seniority will accrue.
(d) If an employee fails to return immediately on the expiration of the employee’s leave
of absence or if the employee accepts other employment without prior City approval
while on leave, the employee will thereby forfeit the leave of absence and
employment with the City may be terminated.
(e) An employee on a leave of absence as provided herein shall not accrue vacation or
sick leave benefits nor maintain group health and welfare insurance coverage. An
employee may, if eligible, maintain group insurance coverage at the employee’s
expense providing the full monthly premium is received by the City Treasurer on or
13
Packet Pg. 445

before the first day of the month for which the premium is intended.
Notwithstanding the above, however, if the leave of absence is as a result of
exhaustion of sick leave benefits, an employee’s group health insurance may be
maintained for up to three (3) calendar months on the normal premium-sharing
formula, providing the employee pays his/her employee’s share of the premium on a
timely basis.
10.2 Family and medical leave for employees shall be administered in accordance with
the provisions of the Federal Family and Medical Leave Act (FMLA), 29 USC Section 2601
et seq., and the provisions of the California Family Rights Act (CFRA), Code of Regulations, Title
2, Division 4, Section 7297.0 et seq., as may be amended from time to time.
10.3 Pregnancy Disability Leave shall be administered in accordance with the provisions
of California Code of Regulations, Title 2, Division 4, Section 7291.2 et seq.
10.4 Vacation Donation Program
(a) This program has been established to allow employees to donate accrued
vacation hours to eligible employees in need. The purpose of this program is to provide a means
by which the eligible employee may obtain authorized paid time off. Employees eligible for the
program must:
1. Be a Regular or Part-Time Regular employee already having completed an

initial probationary period;
2. Have a verifiable long-term illness or injury (non-work related). For this

program, long term is defined as no less than four (4) weeks in duration. It
is the employee’s responsibility to complete and return a Request for
Donation form to the Personnel Department and attach to it a letter from a
licensed physician certifying that the employee has a long-term illness or
disabling injury of at least a four-week duration;
3. Not be eligible for long-term disability insurance benefits;
4. Have exhausted all accrued leaves, including advanced sick leave benefits,
resulting in the employee being in an unpaid status if on approved leave;
5. Have requested and exhausted a sick leave advance.
6. Have the concurrence of the Department Director and Personnel Director.
(b) Once an employee is determined eligible, a posting will be distributed and

use of the donated hours will start as soon as possible.
(c) When utilizing the donation program, recipients shall receive their normal
regular rate of pay, as if being on paid leave status. The benefit shall be payable on regularly
scheduled pay days. A minimum of twenty (20) hours per week must be utilized when there are
available balances. As with paid leave status, recipients shall continue to be eligible to participate
in the group health and welfare related benefits provided by the City.
14
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ARTICLE 11: INDUSTRIAL DISABILITY
11.1 A Regular employee, who has completed their initial probationary period, and who
becomes disabled as a result of a work-related injury or illness and is deemed eligible for benefits
under the Workers’ Compensation and Insurance Chapters of the State Labor Code, shall receive
compensation at the rate of eighty-five percent (85%) of the employee’s regular pay. This payment
shall be made in lieu of temporary disability payments, which would be paid under the State Labor
Code, for the period of disability not to exceed six (6) months. At the conclusion of six (6) months
of supplemental benefits at the eighty-five percent (85%) rate, benefits are reduced to seventy
percent (70%) of the employee’s regular pay for an additional six (6) month period. At any time
the employee’s injury/illness is determined to be permanent and stationary or the employee is
retired on a disability pension through CalPERS, eligibility under this provision ceases.
Employees who are covered under the provisions of California Labor Code, Section 4850 and
those employees in their initial probationary period are excluded from this benefit.
In exchange for this benefit, the employee shall pay over to the City compensation
received as a result of the disability, whether from Workers’ Compensation, State Disability
Insurance (SDI), employee group health and welfare insurance benefits or unemployment
compensation benefits. Privately secured insurance is excluded. The employee shall affirmatively
assist the City in obtaining any such benefits to which the employee may be entitled, but has not
yet received arising out of the disability. In no event shall such payment from the employee to the
City from such sources exceed the amount of the supplemental benefits paid to the employee by the
City in accordance with the provisions of the above paragraph.
11.2 An employee who is absent by reason of industrial disability may be returned to

work by the City and given temporary light duties within the employee’s ability to perform,
pursuant to the City’s Modified Duty Policy.
11.3 If a third party is found to be responsible for the employee’s industrial injury and
the employee recovers a judgment in damages from said third party, then all supplemental benefits
received as provided for in 11.1 not already repaid from the other sources mentioned in 11.1 shall
be repaid to the City by the employee.
11.4 Vacation and sick leave shall accrue while an employee is absent from work and
receiving the supplemental benefits as set forth in 11.1 or the benefits of Section 4850 of the Labor
Code of the State of California. Regular and Part-Time Regular employees who are not in a City-
paid status and on leave receiving Workers’ Compensation temporary disability benefits, may, at
their option, maintain their group health insurance coverage for up to a maximum of a cumulative
total of three (3) years, which includes the period in which the employee is receiving supplemental
disability benefits as set forth under 11.1, provided the employee pays his or her normal share of
the group health insurance program premium, if any. Holidays which occur during the period for
which an employee is receiving temporary disability compensation shall not be recognized for
compensation purposes.
ARTICLE 12: EXPENSES
15
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12.1 The following provisions allow for a fair and equitable means of reimbursing
expenses incurred while conducting City business, i.e., traveling to authorized meetings, seminars,
training sessions, luncheons and other events approved by the Department Director.
12.2 Transportation-Related Expenses:
(a) When City business requires that an employee commute to or from work in
a City owned or leased vehicle, that employer provided vehicle cannot be used for any personal
purposes. The value of this benefit is to be included in the assigned employee’s gross wages at a
rate established by the Internal Revenue Service (IRS).
(b) Whenever employees use their personal vehicles for City business at the
City’s convenience, reimbursement will be at the rate per mile established by the City Manager,
but not higher than the rate established by the Internal Revenue Service.
(c) Whenever employees use their personal vehicle for the employee’s
convenience for out of City travel on official City business, the total allowance for transportation
shall in no case exceed the cost of coach-class air passage if such service is available. (This would
include any additional expenses that would be incurred for lodging, meals and other expenses.)
(d) The City is not responsible for any loss or damage, operating maintenance
or repair expenses to personal vehicles used on City business.
(e) Travel time will be allowed on the same basis as if the employee had
traveled by air. The employee will charge to the City only the time that would have been required
to make the trip using airline transportation. All time in excess of air travel time will be charged to
the employee. Exceptions may be authorized by the Director of Finance in cases where it is
beneficial to the City for the employee to use their personal vehicle.
12.3 Lodging and Meal Related Expenses:
(a) Employees who have a temporary work assignment at such distance that it
is impractical for them to return to their regular residence will receive a per diem for meals,
lodging and incidental expenses as determined utilizing the GSA Travel Rate for the duration of
such assignment. The time spent by such employees in traveling to such temporary assignment at
its beginning, to and from home on holidays and weekends, and from such temporary assignment
at its conclusion will be paid by the City.
(b) Not withstanding (a) above, Lodging expenses may be reimbursed at actual
and reasonable costs as approved by the Department Director, or designee. Receipts are required
to support expenses.
(c) Travel per diem are included in an individual’s gross wages as determined
by the Internal Revenue Service (IRS).
12.4 The City shall pay the reasonable cost of repair or a prorated replacement of
uniforms, glasses, watches or other personal property up to three hundred dollars ($300) damaged
in the course of employment. This provision does not apply to items lost or damaged as a result of
negligence of the employee.
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12.5 An employee who is required to change residence to accommodate
employment with the City may be compensated for moving expenses, under special circumstances,
subject to approval by the City Manager.
ARTICLE 13: UNIFORM ALLOWANCE
13.1 An annual uniform allowance shall be provided to Public Safety Management

personnel required to wear a uniform as part of their normal job duties, as opposed to occasional
ceremonial functions, as follows:
CLASSIFICATION AMOUNT
Fire Chief $900
Police Chief $900
Deputy Fire Chief $900
Police Services Manager $600
13.2. The annual uniform allowance will be paid in equally divided installments on a bi-
weekly basis with the City’s regular payroll processing.
13.3. Effective upon City Council approval, the Fire Chief and Deputy Fire Chief will be
provided a one-time payment in the amount of $300 and $400 respectively to be used toward their
uniform allowance. Beginning with the next fiscal year thereafter, the annual uniform allowance
will be as follows:
CLASSIFICATION AMOUNT
Fire Chief $1,200
Police Chief $1,300
Deputy Fire Chief $1,200
Police Services Manager $600
13.4. Newly hired employees will receive the full amount indicated above in Section
13.3. In July following the new employee’s hire date, regardless of time with the respective
department, the employee will begin receiving bi-weekly installments with the regular payroll.
ARTICLE 14: EMPLOYEE GROUP HEALTH & WELFARE INSURANCE BENEFITS
14.1 Regular and Part-Time Regular employees and City Council members are eligible to
participate in the City’s group health and welfare insurance benefit program, which includes the
medical, prescription, dental, vision, life and long term disability insurance plans, effective the first
day of employment. The City shall pay the cost of the program for Regular employees and City
Council members and dependents as indicated below. If a Part-Time Regular employee elects
insurance coverage, premiums shall be shared by the City and the employee on a pro-rated basis at
the same ratio to full-time employee benefits as the employee’s work hours bear to full-time
employees’ work hours. Benefit highlights include:
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(a) Life Insurance: Twice annual compensation up to $250,000. More specific
benefit information is provided in the carrier’s booklet.
(b) Health Benefits: City’s contribution toward the monthly group health and
welfare insurance composite premium rate shall be ninety percent (90%) and the employee will begin
paying ten percent (10%) of the rate through a bi-weekly payroll deduction. The ten percent (10%)
co-share of premium will be recalculated every January 1st to coincide with the renewal of the City’s
Group Health Insurance Plan. The City has established a Section 125 Plan to redirect the portion of
the employee’s salary to pay, on a pre-tax basis, the employee’s contribution toward the medical,
prescription, dental and vision insurance composite premium rate.
Beginning Calendar Year 2013, the City will offer two health plans, a “Base Plan” and an
optional “Buy Up Plan”. All eligible employees will be enrolled in the “Base Plan” and will have the
option on a voluntary basis to enroll in the “Buy Up Plan” initially, and during the open enrollment
period for each subsequent calendar year. Changes will be effective at the beginning of the following
calendar year. The City’s contribution toward the monthly group health and welfare insurance
composite premium rate for the “Base Plan” shall be ninety percent (90%) and the employee will
pay ten percent (10%) of the premium rate through a bi-weekly payroll deduction. Employees
electing to enroll in the “Buy Up Plan” will be responsible for premiums beyond the City’s
contribution of 90% of the “Base Plan” composite rate.
Effective December 29, 2019, the City’s contribution for the Group Health and Welfare Insurance
Plan will transition to a monthly flat rate contribution. The City’s monthly flat rate contribution will
be established for Calendar Year 2020 in the amount equal to a 90% City contribution toward the
“Base Plan”. Each year thereafter, the City and the employee will share the premium increase in equal
amounts (50% each). Employees electing to enroll in the “Buy Up Plan” will be responsible for
premiums beyond the City’s contribution toward the “Base Plan” rate.
Effective December 25, 2022, all employees participating in the Group Health and Welfare
Insurance Plan will pay twenty percent (20%) co-share of premium. The City’s contribution toward
the monthly group health and welfare insurance composite premium rate for the “Base Plan” shall be
80%. Employees electing to enroll in the “Buy Up Plan” will be responsible for premiums beyond
the City’s contribution of 80% of the “Base Plan” composite rate.
Effective February 19, 2019, all active employees will be able to select an optional high deductible
plan (medical and prescription only) as an additional lower cost option for group health. The City
will contribute a flat rate monthly amount, limited to the amount of the City’s contribution toward
the “Base Plan”, for the high deductible plan. Retirees are not eligible for the high deductible plan.
For specifics regarding the City’s Group Health and Welfare Benefit Plan, refer to the
Benefit Summary Plan Description.
Employees with spousal coverage will be allowed to “opt out” of the City’s group health
and welfare insurance coverage (cease paying their share of the premium) beginning on January 1,
2013. Employees “opting out” of the City’s group health benefits must provide proof of alternative
health care coverage on an annual basis during the open enrollment period.
(c) Prescription Benefits: Employee co-payments as shown in the following table:

Effective 9/1/2011 Effective 1/1/21
Retail (34 days’ supply) Co-Payment Co-Payment
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Generic $10.00 $10.00
Brand $40.00 $50.00
No Generic Available $20.00 $20.00
Mail (90 days’ supply)
Generic $20.00 $20.00
Brand $70.00 $100.00
No Generic Available $40.00 $40.00
Note: Maintenance medications (i.e. a medication taken longer than 60 days) that are filled at the
retail co-pay amount more than twice will be filled at the mail order co-pay amount.
The premium cost of the Prescription benefit program is outlined under “Health Benefits” above.
(d) Dental Benefits: The premium cost of the Dental benefit program is outlined under
“Health Benefits” above. For specifics regarding the City’s Dental Plan, refer to the Benefit
Summary Plan Document.
(e) Long Term Disability: After three (3) months, sixty percent (60%) of employee’s
compensation to a maximum of $5,000 per month integrated with all other income benefits payable
to age 65. More specific benefit information is provided in the carrier’s booklet.
(f) Vision Care: The premium cost of the Vision benefit program is outlined under
“Health Benefits” above. For specifics regarding the City’s Vision Plan, refer to the
Benefit Summary Plan Document.
Effective September 1, 2011, health benefits not provided by Blue Shield will no longer be offered.
14.2 (a) Tier I – Group Health Benefits at Retirement for Employees and Elected
Officials Hired or Elected Prior to August 7, 2011
All active employees and elected officials hired or elected prior to August 7, 2011, who retire from
the City with five (5) or more years of City service (and eligible for CalPERS benefits upon
separation of service) shall be eligible for the City to pay a 50% proportionate share of costs of the
insurance premium should the active employee or elected official transitioning to retirement elect
to participate in the group health plan or the group health, dental and vision plan also made
available to active employees. To initially qualify for the benefit, the employee or elected official
must go directly from active status to retiree status with CalPERS. To maintain a qualified status,
and to continue to receive the benefit, the retiree must continue the group medical insurance during
retirement without a break in coverage. Payments by the City will be discontinued upon
termination of group medical insurance coverage by the City retiree or loss of qualified status by
the retiree. Following the death of a retiree, the surviving spouse, if any, may continue the
insurance and the City will continue the benefit on the same terms and conditions for the life of the
surviving spouse. The City will not contribute payments on behalf of any retiree hired prior to
August 7, 2011 except as set forth above.
14.2 (b) Tier 2 – Group Health Benefits at Retirement for Employees and Elected
Officials Hired or Elected On or After August 7, 2011
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All active employees and elected officials hired or elected on or after August 7, 2011, who
retire during the term of this MOU and who have five (5) or more years of City service (and are
eligible for CalPERS benefits upon separation of service) shall be eligible for the City to pay a
proportionate share of the cost of the insurance premiums in accordance with the following
formula: two percent (2%) for every year of active service with the City of Redding up to a
maximum of fifty percent (50%) should the active employee or elected official transitioning to
retirement elect to participate in the group health plan or the group health, dental and vision plan
also made available to active employees. To initially qualify for the benefit, the employee or
elected official must go directly from active status to retiree status with CalPERS. To maintain a
qualified status, and to continue to receive the benefit, the retiree must continue the group medical
insurance during retirement without a break in coverage and the retiree and their covered spouses
who reach Medicare A/B eligibility age must enroll in Medicare. Payments by the City will be
discontinued upon termination of group medical insurance coverage by the City retiree or loss of
qualified status by the retiree. Following the death a retiree, the surviving spouse, if any, may
continue the insurance and the City will continue the benefit on the same terms and conditions for
the life of the surviving spouse. The City will not contribute payments on behalf of any retiree
hired after August 7, 2011 except as set forth above.
14.2 (c) Retiring employees who were hired or who worked under a different Memorandum
of Understanding (MOU) or City Resolution than the one in effect at the time of retirement shall be
vested with the greatest retiree premium co-share formula in effect and for which that employee
qualified for during his or her term of employment.
14.2 (d) Beginning Calendar Year 2013, the City will offer two health plans, a “Base Plan”
and an optional “Buy Up Plan”. All retired employees participating in the group health plan will be
enrolled in the “Base Plan” and will have the option on a voluntary basis to enroll in the “Buy Up
Plan” initially, and during the open enrollment period for each subsequent calendar year. Changes
will be effective at the beginning of the following calendar year. The City shall pay a proportionate
share of the cost of the “Base Plan” insurance premiums as outlined above in sections 14.2 (a) and
14.2 (b). Participating retired employees electing to enroll in the “Buy Up Plan” will be responsible
for premiums beyond the City’s contribution of the “Base Plan” composite rate. The City’s
proportionate share of payments referenced above in 14.2 (a) and 14.2 (b) shall apply only to the
premium for the “Base Plan”.
14.3 Regular employees are eligible to participate in the City’s Deferred Plan through
voluntary payroll deductions from the employee’s pay.
14.4. The City offers the VantageCare Retiree Health Savings Plan to Regular employees.
ARTICLE 15: RETIREMENT PROGRAM
15.1 All Regular, Part-Time Regular, qualified Part-Time employees, and elected
officials are covered by the California Public Employees’ Retirement System (CalPERS) program.
Elected officials may choose to opt out of participating in CalPERS at the time of assuming office.
Tier 1 – Non-Safety Employees and Elected Officials
15.2 (a) Regular employees hired prior to January 1, 2013, and elected officials elected
prior to that date, and those considered to be “Classic CalPERS Members” and will be covered
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under the 2.0% at age 55 retirement benefit formula with the 12 highest paid consecutive months
final compensation provision. Employees and elected officials will be covered by the Indexed
level of 1959 Survivors’ Benefit Program (Government Code Section 21382.4), Survivor
Continuance allowance; credit for unused sick leave; and military service credit buy back option.
The employee contribution of seven percent (7%) of pensionable earnings will be paid by the
employee through a bi-weekly payroll deduction on a pre-tax basis or monthly for elected officials.
Regular employees vested in Tier 1 who leave City employment and subsequently are rehired will
be re-employed with Tier 1 status for CalPERS benefits.
All CalPERS eligible Tier 1 employees agree to cost sharing of the CalPERS contribution rate in
accordance with Government Code Section 20516, effective December 27, 2020. The additional
contribution of pensionable earnings will be paid by the employee through a bi-weekly payroll
deduction on a pre-tax basis.
Employees have agreed to cost sharing of the contribution rate in accordance with Government
Code Section 20516 as follows:
• One percent (1.0%), effective December 27, 2020 [total employee contribution of 8%];
• An additional 1.125 percent (1.125%) for a total of nine point one two five percent Formatted: List Paragraph, Left
(9.125%), effective as soon as administratively feasible after City Council approval of the
successor Employment & Benefits Policies for Unrepresented Employees [total employee
contribution of 9.125%] Formatted: Font: Times New Roman, 12 pt
• Effective December 27, 2020:
Increase contribution rate 1%
The City will also provide non-safety employees hired prior to August 7, 2011, and elected
officials elected prior to that date with the Public Agency Retirement System (PARS) 0.7% at age
55 retirement benefit formula for each year of regular City Service, any prior CalPERS service and
CalPERS service credit purchased and credited to the employee’s City of Redding CalPERS
account while an employee or elected official of the City as a supplement to the CalPERS benefit,
so long as the employee or elected official is vested with five (5) years of City service.
Effective October 7, 2017, all regular employees receiving the Public Agency Retirement System
(PARS) benefit will make begin making an employee contribution of 2% of pensionable earnings
that will be paid by the employee through a bi-weekly payroll deduction on a pre-tax basis.
Effective December 26, 2021, all regular employees receiving the Public Agency Retirement
System (PARS) benefit will make an additional employee contribution of .7% of pensionable
earnings (to equate to a total contribution of 50% of normal cost) that will be paid by the employee
through a bi-weekly payroll deduction on a pre-tax basis. This amount is subject to change based
upon the bi-ennial actuarial valuation for the PARS retirement benefit to equal 50% of normal cost.
Tier 2 – Non-Safety Employees and Elected Officials
15.2 (b) Pursuant to the California Public Employees’ Pension Reform Act of 2013
(PEPRA), employees hired on or after January 1, 2013, and elected officials elected on or after that
date will be covered by the 2.0% at age 62 retirement formula with the 36 highest consecutive
months final compensation provision as a “New CalPERS Member” if the employee or elected
official 1) has not been a member of a California Public Retirement System, or 2) had prior
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CalPERS/reciprocity service with a break in service of six months or longer. Employees and
elected officials will be covered by the Indexed level of 1959 Survivors’ Benefit Program
(Government Code Section 21382.4) Survivor Continuance allowance; credit for unused sick
leave; and military service credit buy back option. Also pursuant to PEPRA, New CalPERS
Members will be responsible for paying one-half of the total normal cost rate for the retirement
benefit on a bi-weekly pre-tax basis for employees or monthly for elected officials.
Employees hired on or after August 7, 2011, and elected officials elected on or after that
date will not be eligible for the Public Agency Retirement System (PARS) 0.7% at age 55
supplemental retirement benefit formula.
Tier 1 – “Classic” Public Safety Management Employees
15.2 (c) Public Safety Management employees hired prior to September 8, 2012, will be covered
under the 3.0% at age 50 retirement benefit formula with the 12 highest paid consecutive months
final compensation provision. Employees will be covered by the Fourth Level of 1959 Survivors’
Benefit Program (Government Code Section 21382.4), Survivor Continuance allowance; credit for
unused sick leave; fifty percent (50%) ordinary disability benefit and military service credit buy
back option. The employee contribution of nine percent (9%) of pensionable earnings will be paid
by the employee through a bi-weekly payroll deduction on a pre-tax basis. .
• Three percent (3.0%), effective December 29, 2019 [total employee contribution of 12%];
• An additional 1.5 percent (1.5%) for a total of four and a half percent (4.5%), effective June
13, 2021 [total employee contribution of 13.5%];
• An additional 2 percent (2%) for a total of six and a half percent (6.5%), effective
September 5, 2021 [total employee contribution of 15.5%];
• An additional 2 percent (2%) for a total of eight and a half percent (8.5%), effective
September 4, 2022 [total employee contribution of 17.5%].
Regular employees vested in Tier 1 who leave City employment and maintain CalPERS
membership, and subsequently are rehired, will be re-employed with Tier 1 status for CalPERS
benefits.
Tier 2 – “Classic” Public Safety Management Employees
15.2 (d) Public Safety Management employees hired between September 8, 2012, and
December 31, 2012, and those hired on or after January 1, 2013 who are considered to be “Classic
CalPERS Members” will be covered under three percent (3%) at age 55 retirement benefit formula
using an average of the highest paid consecutive 36 months of employment when determining final
compensation. Employees will be covered by the Fourth Level of 1959 Survivors’ Benefit Program
(Government Code Section 21382.4), Survivor Continuance allowance; credit for unused sick
leave; fifty percent (50%) ordinary disability benefit and military service credit buy back option.
The employee contribution of nine percent (9%) of pensionable earnings will be paid by the
employee through a bi-weekly payroll deduction on a pre-tax basis.
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• Three percent (3.0%), effective December 29, 2019 [total employee contribution of 12%];
• An additional 1.5 percent (1.5%) for a total of four and a half percent (4.5%), effective June
13, 2021 [total employee contribution of 13.5%];
• An additional 2 percent (2%) for a total of six and a half percent (6.5%), effective
September 5, 2021 [total employee contribution of 15.5%];
• An additional 2 percent (2%) for a total of eight and a half percent (8.5%), effective
September 4, 2022 [total employee contribution of 17.5%].
Regular employees vested in Tier 1 who leave City employment and maintain CalPERS
membership, and subsequently are rehired, will be re-employed with Tier 1 status for CalPERS
benefits.
Tier 3 – “PEPRA” Public Safety Management Employees
15.2 (e) Pursuant to the California Public Employees’ Pension Reform Act of 2013
(PEPRA), employees hired on or after January 1, 2013, will be covered by the 2.7% at age 57
retirement formula with the 36 highest consecutive months final compensation provision as a
“New CalPERS Member” if the employee 1) has not been a member of a California Public
Retirement System, or 2) had prior CalPERS/reciprocity service with a break in service of six
months or longer. Employees will be covered by the Fourth Level of 1959 Survivors’ Benefit
Program (Government Code Section 21382.4) Survivor Continuance allowance; credit for unused
sick leave; and military service credit buy back option. Also pursuant to PEPRA, New CalPERS
Members will be responsible for paying one-half of the total normal cost rate for the retirement
benefit on a bi-weekly pre-tax basis.
ARTICLE 16: CONTINUING EDUCATION
16.1 Regular, non-probationary, employees who complete City approved courses taken
for credit with a passing grade may, upon application, be reimbursed for the tuition, cost of
required textbooks and required materials, including but not limited to computer software,
calculators, videos, but not to include incidentals such as paper, pens and pencils.
16.2 Employees must obtain prior approval from their Department Director.
Reimbursement under this program shall be limited to four hundred dollars ($400.00) per course
(semester/quarter).
ARTICLE 17: GRIEVANCE PROCEDURE - DISCIPLINE
17.1 Any grievance which may arise between a Regular or Part-Time employee and the
City with respect to discharge, demotion, suspension, or loss of pay of an individual employee,
shall be determined by the provisions of the following Discipline Grievance procedure.
Probationary employees shall not be entitled to invoke the Grievance Procedure with regard to
matters of discharge or demotion. This shall not, however, prevent Probationary employee from
exercising any other rights under this procedure. Every employee designated by the City to hear
grievances shall have the authority to settle them.
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17.2 Step 1: The initial step in the resolution of a grievance shall be the presentation of
the grievance, in writing, to the Personnel Director, who shall conduct an investigation and attempt
to resolve the grievance. If no resolution of the grievance is achieved, the Personnel Director shall
provide the employee with the City’s answer to the grievance in writing. This step will be taken
during the working hours of the employee.
17.3 Step 2: If a grievance is not resolved in the initial step, the second step shall be the
presentation of the grievance, in writing, to the City Manager or designee, who will answer, in
writing, within ten (10) calendar days. This step shall be taken within ten (10) calendar days of the
date of the answer to Step One.
17.4 Step 3: If a grievance is not resolved in the second step, the third step shall be the
referral of the matter to mediation by either party within twenty (20) calendar days of the answer to
Step Two. Whenever a grievance is referred to mediation, either the employee or the City may
request that the California State Mediation and Conciliation Service refer a state mediator. The
mediator shall assist the parties in the resolution of the grievance in the same manner as that which
is normally used in the mediation of interest disputes. Referral to Step Four shall not occur until
the mediator has released the parties from the mediation process.
17.5 Step 4: If a grievance is not resolved in the third step of this procedure, the fourth
step shall be referral by either the City or the employee to arbitration. The fourth step shall be
taken within twenty (20) calendar days of the date of the answer to Step Three.
a) An Arbitrator shall be appointed on each occasion that a grievance is submitted to

arbitration. The arbitrator shall be chosen by mutual agreement of the City and
employee. In the event that City and the employee or their representative are unable
to agree on the selection of an Arbitrator, they shall request the State of California
Mediation and Conciliation Service to nominate five (5) persons to be the
Arbitrator. The City and the employee or their representative each will alternately
challenge two (2) of such nominees, the party having the first challenge to be
determined by lot. The remaining nominee shall be accepted as the Arbitrator and
their compensation and expenses shall be borne equally by the City and the
employee. Notwithstanding the foregoing, the City and the employee may, by
mutual consent, agree on a single arbitrator to hear grievances, on the same cost
sharing basis. The City and the employee shall pay the compensation and expenses
of their respective witnesses. At the employee’s or their representative’s request,
the City shall release employees from duty to participate in arbitration proceedings.
(b) The Arbitrator shall hold such hearings and shall consider such evidence as to the
Arbitrator appears necessary and proper. The decision of the Arbitrator shall be
final and binding on City and the employee, provided that such decision does not in
any way add to, disregard or modify any of the provisions of City policies,
resolutions or ordinances.
17.6 Failure by the employee to meet any of the aforementioned time limits as set forth
in Steps 1, 2, 3, 4, 5, 6, and 7 will result in forfeiture. If the City fails to answer a grievance on a
timely basis, the grievance may be advanced to the next step. Except, however, that the
aforementioned time limits may be extended by mutual agreement. Grievances settled by forfeiture
shall not bind either party to an interpretation of City policies, practices, resolutions or ordinances,
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nor shall such settlements be cited by either party as evidence in the settlement of subsequent
grievances.
ARTICLE 18: DEFINITIONS
“ACTUAL SERVICE” means paid service on the City payroll in a position in City service.
“ALLOCATION” describes an individual position for which funds have been budgeted to cover
salary and related costs.
“ALTERNATIVE WORK SCHEDULES” describes schedules which permit work days of longer than
eight hours without the obligation to pay overtime. Employees typically work fewer days each
week, with longer hours each day. Common alternative workweek schedules are the “4/10” (four
10-hour days each week), “3/12” (three 12-hour days) and the “9/80” (nine hours each day, five
days one week, four days the next week.).
“CALENDAR YEAR” means a year starting on January 1 and terminating at the close of the
following December 31.
“CITY” means the City of Redding in the State of California.
“CLASS” or “CLASSIFICATION” defines a grouping of positions on the basis of the nature of the
tasks, duties and responsibilities performed so as positions are sufficiently similar that the same
descriptive title, the same requirements as to education, experience, knowledge and ability may be
demanded of incumbents, and so that the same schedule of compensation may be made to apply
with equity.
“COMPENSATION” means the salary, wage, allowances and all other forms of valuable
consideration earned by, or paid to, any employee by reason of service in any position, but does not
include any allowances authorized and incurred as incidents to employment.
“CONTINUOUS SERVICE” means service uninterrupted from date of appointment except for
authorized absence.
“DAY” means calendar day unless specified as a working day.
“DEPARTMENT” includes office, and “office” includes department.
“DEPARTMENT DIRECTOR” means the head of an established office or department having

supervision of such department and office.
“EMPLOYEE” means a person legally occupying a position in City service.
“EXEMPT EMPLOYEE” means an employee in a position not covered by the provisions of the Fair
Labor Standards Act (FLSA), includes most professional, supervisory, managerial and executive
positions.
“FISCAL YEAR” means a City budget year starting on July 1 and terminating at the close of the
following June 30.
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“FIXED HOLIDAY” means a non-floating holiday.
“FLEXIBLE SCHEDULE” means a workweek schedule of eight hours per day where some
employees begin a shift early in the day and others begin their work later in the day.
“FLOATING HOLIDAY” means a holiday in which the employee may elect, with City approval, to
take the paid holiday off on that date or defer it to another date.
“MONTH” means a period from a particular calendar date in a month to and including the
immediately preceding date of the following month.
“NON-EXEMPT EMPLOYEE” means an employee in a position covered under the provisions of the
Fair Labor Standards Act.
“POSITION” means a collection of duties and responsibilities which require the full-time or part-
time services and employment of one person or more persons in a job share situation.
“REGULAR BASE RATE OF PAY” means the rate established by Schedules of Classifications and
Wage Rates/Salary Ranges or the Executive Management Pay-for-Performance Salary Plan that are
approved by City Council Resolution.
“SENIORITY” means total length of continuous service with the City. Continuity of service will
not be broken and seniority will accrue when an employee is: called to active duty in the Armed
Forces of the United States; on active duty with the National Guard; absent due to industrial injury;
on leave of absence; or on excused leave.
“TITLE” means the designation given to, or name applied to, a classification to the legally
appointed incumbent of each position allocated to the class.
“YEAR” means a period from a particular calendar month and date of a year to and including the
immediately preceding date of the same month in the following year.
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City of Redding
Total Compensation Study
Unrep
1/2022
MEDIAN
Base Salary Total Cash Total Compensation Total Compensation minus Housing Payment
Attachment: Appendix A - Unrep 1.2022 (available online) (9.1(e)--Unrepresented Salary Schedule)

City of Redding Labor Market
% Redding Is % Redding Is Total Mean Total
% Redding Is Above or Above or Below Labor Market Above or Below Compensation Compensation % City of Redding
Redding Maximum Labor Market Median Below Labor Market Redding Total Labor Market Labor Market Redding Total Median Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Base Salary Base Salary Median Cash Median Total Cash Median Compensation Compensation Median Payment Payment Market Mean Comparability
Airports Manager $8,879 Insuff Data --- $8,879 Insuff Data --- $10,461 Insuff Data --- $8,718 Insuff Data --- 2
Assistant City Attorney II $12,859 $15,833 -23.13% $12,859 $16,862 -31.13% $14,462 $19,775 -36.73% $12,719 $16,573 -30.30% 5
Building Official $9,587 $12,018 -25.35% $9,587 $12,534 -30.74% $11,174 $14,805 -32.50% $9,431 $12,130 -28.62% 8
Chief Information Officer $12,395 $15,640 -26.18% $12,645 $17,059 -34.91% $14,246 $18,913 -32.76% $12,503 $16,227 -29.78% 4
Chief of Police $16,837 $19,094 -13.40% $19,061 $20,037 -5.12% $19,756 $21,973 -11.22% $18,013 $19,264 -6.94% 10
City Attorney $17,309 $20,085 -16.04% $17,659 $21,589 -22.26% $19,282 $25,086 -30.10% $17,539 $21,930 -25.03% 5
City Manager $18,445 $20,964 -13.65% $18,945 $21,895 -15.57% $20,574 $25,096 -21.98% $18,831 $22,311 -18.48% 10
Communication Manager $8,072 $10,642 -31.83% $8,072 $11,527 -42.80% $9,648 $14,265 -47.86% $7,905 $11,038 -39.64% 6
Director of Community Services $12,205 $15,655 -28.27% $12,505 $16,984 -35.82% $14,105 $19,578 -38.80% $12,362 $16,425 -32.86% 8
Director of Development Services $12,279 $15,833 -28.94% $12,279 $17,162 -39.77% $13,880 $20,075 -44.63% $12,137 $16,873 -39.02% 5
Director of Finance $11,713 $14,959 -27.71% $11,963 $16,252 -35.85% $13,561 $18,914 -39.47% $11,818 $16,205 -37.12% 8
Director of Public Works $13,887 Insuff Data --- $14,187 Insuff Data --- $15,795 Insuff Data --- $14,052 Insuff Data --- 1
Economic Development, Innovation
and Equity Manager $9,286 $11,414 -22.92% $9,286 $12,224 -31.64% $10,871 $14,232 -30.92% $9,128 $11,159 -22.25% 6
Executive Assistant to the City Manager $6,255 $6,667 -6.59% $6,255 $7,006 -12.01% $7,816 $9,283 -18.78% $6,073 $6,111 -0.63% 7
Finance Officer $10,516 $12,650 -20.29% $10,516 $13,128 -24.84% $12,109 $15,381 -27.02% $10,366 $12,550 -21.07% 9
Fire Chief $14,775 $17,356 -17.47% $16,730 $18,722 -11.90% $17,530 $20,356 -16.12% $15,787 $17,670 -11.93% 10
Fleet Manager $6,657 $8,609 -29.33% $6,657 $8,634 -29.71% $8,221 $10,815 -31.56% $6,478 $7,812 -20.59% 5
Housing Manager $8,720 $11,019 -26.37% $8,720 $11,863 -36.04% $10,301 $13,759 -33.57% $8,558 $10,629 -24.20% 4
Information Technology Manager $9,283 $12,289 -32.39% $9,283 $12,763 -37.49% $10,867 $14,985 -37.89% $9,124 $12,340 -35.24% 10
Parks Superintendent $7,037 Insuff Data --- $7,037 Insuff Data --- $8,604 Insuff Data --- $6,861 Insuff Data --- 2
Personnel Director $10,637 $16,585 -55.92% $10,637 $17,980 -69.03% $12,230 $20,129 -64.58% $10,487 $16,927 -61.40% 7
Planning Manager/Community
Development Manager $10,299 $13,080 -27.00% $10,299 $14,150 -37.39% $11,891 $16,307 -37.14% $10,148 $13,212 -30.20% 4
Police Services Manager $6,657 $11,541 -73.37% $6,657 $12,925 -94.15% $8,221 $14,433 -75.57% $6,478 $11,384 -75.73% 3
Purchasing Officer $7,701 Insuff Data --- $7,701 Insuff Data --- $9,274 Insuff Data --- $7,531 Insuff Data --- 2
Reprographics Manager $5,090 Insuff Data --- $5,090 Insuff Data --- $6,641 Insuff Data --- $4,898 Insuff Data --- 0
Risk Manager $7,538 $12,658 -67.92% $7,538 $13,580 -80.15% $9,109 $15,370 -68.73% $7,366 $12,550 -70.36% 3
Average -29.24% Average -36.11% Average -37.05% Average -31.50%

Page 1 of 28
Packet Pg. 459

City of Redding
Unrep
1/2022
Mean

Redding Maximum Labor Market Mean Below Labor Market Redding Total Labor Market Labor Market Redding Total Mean Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Base Salary Base Salary Mean Cash Mean Total Cash Mean Compensation Compensation Mean Payment Payment Market Mean Comparability
Airports Manager $8,879 Insuff Data --- $8,879 Insuff Data --- $10,461 Insuff Data --- $8,718 Insuff Data --- 2
Assistant City Attorney II $12,859 $15,429 -19.98% $12,859 $16,377 -27.36% $14,462 $18,863 -30.43% $12,719 $15,856 -24.66% 5
Building Official $9,587 $11,968 -24.84% $9,587 $12,663 -32.09% $11,174 $14,769 -32.17% $9,431 $12,070 -27.99% 8
Chief of Police $16,837 $18,783 -11.56% $19,061 $20,062 -5.25% $19,756 $21,913 -10.92% $18,013 $19,096 -6.01% 10
City Attorney $17,309 $20,579 -18.89% $17,659 $22,085 -25.06% $19,282 $24,455 -26.82% $17,539 $21,448 -22.28% 5
City Manager $18,445 $21,029 -14.01% $18,945 $22,469 -18.60% $20,574 $24,709 -20.10% $18,831 $21,891 -16.25% 10
Communication Manager $8,072 $10,280 -27.35% $8,072 $10,944 -35.58% $9,648 $12,986 -34.61% $7,905 $10,152 -28.43% 6
Director of Community Services $12,205 $15,884 -30.15% $12,505 $16,990 -35.87% $14,105 $19,332 -37.05% $12,362 $16,360 -32.33% 8
Director of Development Services $12,279 $15,698 -27.84% $12,279 $16,750 -36.41% $13,880 $18,603 -34.03% $12,137 $15,819 -30.34% 5
Director of Finance $11,713 $15,178 -29.58% $11,963 $16,240 -35.76% $13,561 $18,686 -37.79% $11,818 $15,842 -34.05% 8
Director of Public Works $13,887 Insuff Data --- $14,187 Insuff Data --- $15,795 Insuff Data --- $14,052 Insuff Data --- 1
Economic Development, Innovation
and Equity Manager $9,286 $11,172 -20.31% $9,286 $11,891 -28.05% $10,871 $14,132 -30.00% $9,128 $11,097 -21.58% 6
Executive Assistant to the City
Manager $6,255 $6,849 -9.49% $6,255 $7,266 -16.17% $7,816 $9,417 -20.49% $6,073 $6,530 -7.53% 7
Finance Officer $10,516 $12,051 -14.60% $10,516 $12,713 -20.89% $12,109 $14,901 -23.06% $10,366 $12,017 -15.93% 9
Fire Chief $14,775 $17,457 -18.15% $16,730 $18,759 -12.13% $17,530 $20,919 -19.33% $15,787 $18,101 -14.66% 10
Fleet Manager $6,657 $9,683 -45.46% $6,657 $10,277 -54.38% $8,221 $11,946 -45.32% $6,478 $9,149 -41.23% 5
Housing Manager $8,720 $11,039 -26.59% $8,720 $11,813 -35.47% $10,301 $13,423 -30.32% $8,558 $10,565 -23.46% 4
Information Technology Manager $9,283 $12,118 -30.54% $9,283 $12,768 -37.54% $10,867 $14,963 -37.69% $9,124 $12,146 -33.11% 10
Parks Superintendent $7,037 Insuff Data --- $7,037 Insuff Data --- $8,604 Insuff Data --- $6,861 Insuff Data --- 2
Personnel Director $10,637 $16,114 -51.49% $10,637 $17,335 -62.97% $12,230 $19,644 -60.62% $10,487 $16,599 -58.27% 7
Planning Manager/Community
Development Manager $10,299 $13,130 -27.49% $10,299 $14,171 -37.60% $11,891 $16,175 -36.03% $10,148 $13,062 -28.72% 4
Police Services Manager $6,657 $10,462 -57.16% $6,657 $11,297 -69.70% $8,221 $12,722 -54.75% $6,478 $9,946 -53.53% 3
Purchasing Officer $7,701 Insuff Data --- $7,701 Insuff Data --- $9,274 Insuff Data --- $7,531 Insuff Data --- 2
Reprographics Manager $5,090 Insuff Data --- $5,090 Insuff Data --- $6,641 Insuff Data --- $4,898 Insuff Data --- 0
Risk Manager $7,538 $12,635 -67.62% $7,538 $13,648 -81.06% $9,109 $15,333 -68.32% $7,366 $12,526 -70.05% 3

Page 2 of 28
Packet Pg. 460

City of Redding
New Hires, Classic Members Unrepresented
1/2022
Employer's Employer's Total

Employee's Employee's Portion of Portion of Compensation
Portion of Portion of Health Social Retirement Retirement minus ER Estimated Total
Retirement Retirement Longevity Certification/ (Most Security Paid by the Paid by the portion of Monthly Compensation

Minimum Maximum Paid by the Paid by the Deferred pay at 10 Auto Certification/ Education Pay Cafeteria Expensive Life LTD and/or Employee Employee retirement paid Housing minus Housing
Agency Classification Base Salary Base Salary Employer (%) Employer ($) Compensation Years Allowance Education Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medicare Total Comp (%) ($) by EE Payment* Payment Comments
City of Redding Airports Manager $5,596 $8,879 0% $0 $0 $0 $0 $0 $8,879 $1,509 inc inc inc $22 $11 $0 $129 $10,549 1% $89 $10,461 $1,743 $8,718
City of Chico Airport Manager $6,741 $9,313 0% $0 $0 $0 $0 $25 $25 Notary $9,338 $0 $1,457 $58 $5 $14 $76 $0 $135 $11,084 6% $559 $10,526 $2,183 $8,343
City of Davis No Comparable Class
City of Fairfield No Comparable Class
City of Folsom No Comparable Class
City of Lodi No Comparable Class
City of Roseville No Comparable Class
City of Tracy Airport Manager $7,307 $8,882 0% $0 $444 $0 $0 $0 $9,326 $3,119 inc inc inc $12 $40 $0 $679 $13,177 0% $0 $13,177 $3,298 $9,879
Parks, Recreation and Public Facilities
City of Turlock No Comparable Class Superintendent over airport
City of Vacaville No Comparable Class
City of Woodland No Comparable Class
Labor Market Median Insuff Data Insuff Data Insuff Data Insuff Data
% Redding is Above or Below Median --- --- --- ---
Labor Market Mean Insuff Data Insuff Data Insuff Data Insuff Data
% Redding is Above or Below Mean --- --- --- ---
# Of Comparable Matches 2
Data effective as of 1/2022
*Estimated monthly housing payment - based on median cost of house using $50,000 down, excellent credit and 30 year loan; Source- Mortgage Calculator from Bank of America (as conducted in past salary studies); Davis, Folsom, Tracy, -had to use 20% down payment since $50,000 is less than a 5% down payment and calculation not available
Page 3 of 28
Packet Pg. 461

City of Redding
New Hires, Classic Members Unrep
1/2022


Retirement Paid Retirement Longevity Certification/ (Most Security Paid by the Paid by the portion of Monthly Compensation
Minimum Maximum by the Paid by the Deferred pay at 10 Auto Certification/ Education Pay Cafeteria Expensive Life LTD and/or Employee Employee retirement paid Housing minus Housing
City of Redding Assistant City Attorney II $7,403 $12,859 0% $0 $0 $0 $0 $0 $12,859 $1,509 inc inc inc $26 $11 $0 $186 $14,591 1% $129 $14,462 $1,743 $12,719
City of Chico No Comparable Class
City of Folsom Assistant City Attorney $12,500 $15,833 0% $0 $1,029 $0 $0 $0 $16,862 $0 $1,674 $113 $20 $11 $56 $50 $989 $19,775 0% $0 $19,775 $3,202 $16,573
DNA-self
City of Lodi Deputy City Attorney $10,745 $13,060 0% $0 $392 $0 $0 $0 $13,452 $0 $1,795 $83 $17 $88 funded $0 $189 $15,624 3% $392 $15,232 $2,274 $12,958
City of Roseville Senior Deputy City Attorney $13,126 $17,590 6.197% $1,090 $528 $0 $0 $0 $19,208 $1,945 inc inc inc $53 $16 $100 $255 $21,577 6.197% $1,090 $20,486 $3,156 $17,330
City of Tracy Deputy City Attorney II $11,442 $13,908 0% $0 $695 $0 $0 $0 $14,603 $3,119 inc inc inc $36 $63 $0 $961 $18,782 0% $0 $18,782 $3,298 $15,484
City of Turlock No Comparable Class
City of Vacaville Assistant City Attorney $13,784 $16,753 0% $0 $1,005 $0 $0 $0 $17,758 $0 $1,894 $139 $17 $8 $46 $100 $243 $20,206 1% $168 $20,038 $3,104 $16,934 Flexes to Assistant
Labor Market Median $15,833 $16,862 $19,775 $16,573
% Redding is Above or Below Median -23.13% -31.13% -36.73% -30.30%
Labor Market Mean $15,429 $16,377 $18,863 $15,856
% Redding is Above or Below Mean -19.98% -27.36% -30.43% -24.66%
Page 4 of 28
Packet Pg. 462

City of Redding
1/2022


City of Redding Building Official $6,042 $9,587 0% $0 $0 $0 $0 $0 $9,587 $1,509 inc inc inc $23 $11 $0 $139 $11,269 1% $96 $11,174 $1,743 $9,431
City of Chico Building Official $7,675 $10,575 0% $0 $0 $0 $0 $25 $25 Notary $10,600 $0 $1,457 $58 $5 $16 $87 $0 $153 $12,377 6% $635 $11,742 $2,183 $9,559
City of Davis No Comparable Class Not Budgeted
City of Fairfield Chief Building Official $11,012 $13,385 2.5% $335 $1,270 $0 $0 $0 $14,990 $0 $1,743 $112 $13 $12 $20 $50 $194 $17,134 5.25% $703 $16,431 $2,990 $13,441
City of Folsom No Comparable Class Not Budgeted

DNA-self
City of Lodi Building Official $8,549 $10,391 0% $0 $312 $0 $0 $0 $10,703 $0 $1,795 $83 $17 $87 funded $0 $151 $12,835 3% $312 $12,524 $2,274 $10,250
City of Roseville Building Official $9,806 $13,141 6.197% $814 $394 $0 $0 $0 $14,350 $1,945 inc inc inc $39 $16 $100 $191 $16,641 6.197% $814 $15,826 $3,156 $12,670
City of Tracy Building Official $10,845 $13,182 0% $0 $659 $0 $0 $0 $13,841 $3,119 inc inc inc $12 $60 $0 $951 $17,982 0% $0 $17,982 $3,298 $14,684
City of Turlock Chief Building Official $9,079 $11,036 0% $0 $276 $166 $0 $276 2.5% MA $11,753 $0 $1,698 $88 $20 $18 $77 $331 $160 $14,145 1% $110 $14,035 $2,217 $11,818
City of Vacaville Chief Building Official $10,316 $12,540 0% $0 $752 $0 $0 $0 $13,293 $0 $1,894 $139 $17 $8 $39 $100 $182 $15,672 1% $125 $15,547 $3,104 $12,443
City of Woodland Chief Building Official $9,006 $11,495 0% $0 $230 $50 $0 $0 $11,775 $0 $2,196 $163 $19 $14 $24 $50 $167 $14,407 3% $345 $14,062 $2,368 $11,694
Woodland- self funded for dental and vision and working on obtaining 2022 rate; rates listed are for 2021
Page 5 of 28
Packet Pg. 463

City of Redding
1/2022


City of Redding Chief Information Officer $7,850 $12,395 0% $0 $0 $0 $250 $0 $12,645 $1,509 inc inc inc $26 $11 $0 $180 $14,370 1% $124 $14,246 $1,743 $12,503
City of Chico No Comparable Class Not a Department

Information Technology
City of Davis Director $9,530 $11,583 0% $0 $0 $290 $0 $0 $11,873 $0 $1,972 $210 $0 $25 $40 $0 $168 $14,288 1.4% $162 $14,126 $3,385 $10,741
Director of Information
City of Fairfield Technology $14,341 $18,645 0% $0 $1,769 $0 $350 $0 $20,764 $0 $1,743 $112 $13 $12 $25 $0 $270 $22,940 2.50% $466 $22,474 $2,990 $19,484
City of Folsom No Comparable Class Not a Department
City of Lodi No Comparable Class Not a Department
City of Roseville Chief Information Officer $12,832 $17,195 6.197% $1,066 $516 $0 $0 $0 $18,776 $1,945 inc inc inc $52 $16 $100 $249 $21,138 6.197% $1,066 $20,073 $3,156 $16,917
City of Tracy No Comparable Class Not a Department

Administrative Services
City of Turlock Director $11,588 $14,085 0% $0 $493 $211 $200 $352 2.5% MA $15,341 $0 $1,698 $88 $20 $23 $98 $423 $204 $17,895 1% $141 $17,754 $2,217 $15,537 Over IT and HR
City of Vacaville No Comparable Class Not a Department
City of Woodland No Comparable Class Not a Department
Page 6 of 28
Packet Pg. 464

City of Redding
1/2022

Retirement Paid Retirement Longevity Uniform Certification/ (Most Security Paid by the Paid by the portion of Monthly Compensation

Minimum Maximum by the Paid by the Deferred pay at 10 Auto Allowance Certification/ Education Pay Cafeteria Expensive Life LTD and/or Employee Employee retirement paid Housing minus Housing
Agency Classification Base Salary Base Salary Employer (%) Employer ($) Compensation Years Allowance (Safety only) Education Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medicare Total Comp (%) ($) by EE Payment* Payment Comments
12.5% Max +
City of Redding Chief of Police $10,653 $16,837 0% $0 $0 $0 provided $108 $2,115 $130/year $19,061 $1,509 inc inc inc $26 $11 $0 $244 $20,850 6.5% $1,094 $19,756 $1,743 $18,013
City of Chico Chief of Police $15,833 $15,833 0% $0 $0 $0 provided $0 $0 $15,833 $0 $1,457 $58 $5 $24 $130 $0 $230 $17,737 3% $475 $17,262 $2,183 $15,079
City of Davis Police Chief $13,536 $16,454 0% $0 $0 $411 $0 $138 $0 $17,003 $0 $1,972 $210 $0 $25 $40 $0 $239 $19,489 4% $658 $18,831 $3,385 $15,446
City of Fairfield Police Chief $16,407 $21,873 0% $0 $2,076 $0 $350 $104 $0 $24,403 $0 $1,743 $112 $13 $12 $25 $0 $317 $26,625 2.25% $492 $26,133 $2,990 $23,143
City of Folsom Police Chief $15,833 $19,167 0% $0 $1,246 $0 provided $71 $0 $20,484 $0 $1,674 $113 $20 $11 $68 $50 $1,037 $23,457 0% $0 $23,457 $3,202 $20,255 No spec
DNA-self
City of Lodi Police Chief $19,021 $19,021 0% $0 $571 $0 provided $0 $0 $19,591 $0 $1,795 $83 $17 $88 funded $0 $276 $21,849 9% $1,712 $20,138 $2,274 $17,864
City of Roseville Police Chief $15,333 $20,548 9% $1,849 $616 $0 $0 $67 $0 $23,080 $1,945 inc inc inc $62 $16 $100 $298 $25,501 9% $1,849 $23,652 $3,156 $20,496
City of Tracy Police Chief $16,447 $19,992 0% $0 $1,000 $0 $500 $92 $0 $21,583 $3,119 inc inc inc $54 $90 $0 $290 $25,137 0% $0 $25,137 $3,298 $21,839
City of Turlock Police Chief $13,415 $16,306 0% $0 $571 $245 $200 $99 $408 2.5% MA $17,828 $0 $1,698 $88 $20 $26 $104 $489 $236 $20,490 0% $0 $20,490 $2,217 $18,273
City of Vacaville Chief of Police $17,449 $21,209 0% $0 $1,273 $0 $400 $83 $0 $22,965 $0 $1,894 $139 $17 $8 $46 $100 $308 $25,478 3% $636 $24,841 $3,104 $21,737
City of Woodland Police Chief $13,359 $17,427 0% $0 $349 $0 provided $75 $0 $17,851 $0 $2,196 $163 $19 $14 $24 $50 $253 $20,569 7.887% $1,374 $19,195 $2,368 $16,827
Page 7 of 28
Packet Pg. 465

City of Redding
1/2022


City of Redding City Attorney $17,309 $17,309 0% $0 $0 $0 $350 $0 $17,659 $1,509 inc inc inc $26 $11 $0 $251 $19,455 1% $173 $19,282 $1,743 $17,539
City of Folsom City Attorney $15,833 $19,167 0% $0 $1,246 $0 $400 $0 $20,813 $0 $1,674 $113 $20 $11 $68 $50 $1,037 $23,786 0% $0 $23,786 $3,202 $20,584 No Spec
DNA-self
City of Lodi City Attorney $17,970 $17,970 0% $0 $539 $0 $0 $0 $18,509 $0 $1,795 $83 $17 $88 funded $0 $261 $20,752 6% $1,078 $19,674 $2,274 $17,400
City of Roseville City Attorney $21,981 $21,981 6.197% $1,362 $659 $0 $0 $0 $24,003 $1,945 inc inc inc $66 $16 $100 $319 $26,448 6.197% $1,362 $25,086 $3,156 $21,930
City of Tracy City Attorney $20,085 $20,085 0% $0 $1,004 $0 $500 $0 $21,589 $3,119 inc inc inc $54 $91 $0 $1,051 $25,904 0% $0 $25,904 $3,298 $22,606
City of Vacaville City Attorney $19,492 $23,691 0% $0 $1,421 $0 $400 $0 $25,512 $0 $1,894 $139 $17 $8 $46 $100 $344 $28,061 1% $237 $27,824 $3,104 $24,720
Page 8 of 28
Packet Pg. 466

City of Redding
1/2022


City of Redding City Manager $18,445 $18,445 0% $0 $0 $0 $500 $0 $18,945 $1,509 inc inc inc $26 $11 $0 $267 $20,758 1% $184 $20,574 $1,743 $18,831
City of Chico City Manager $17,292 $17,292 0% $0 $1,532 $0 $400 $0 $19,223 $0 $1,457 $58 $5 $26 $142 $0 $251 $21,162 3% $519 $20,644 $2,183 $18,461
City of Davis City Manager $19,604 $19,604 0% $0 $0 $490 $0 $0 $20,094 $0 $1,972 $210 $0 $25 $40 $0 $284 $22,626 1.4% $274 $22,351 $3,385 $18,966
City of Fairfield City Manager $22,542 $22,542 0% $0 $2,139 $0 $350 $0 $25,031 $0 $1,743 $112 $13 $12 $34 $0 $327 $27,272 2.50% $564 $26,708 $2,990 $23,718 No Spec
City of Folsom City Manager $20,927 $20,927 0% $0 $1,570 $0 $500 $0 $22,997 $0 $1,674 $113 $20 $11 $74 $50 $1,063 $26,001 0% $0 $26,001 $3,202 $22,799 No Spec
DNA-self
City of Lodi City Manager $19,675 $19,675 0% $0 $590 $0 $0 $0 $20,265 $0 $1,795 $83 $17 $88 funded $0 $285 $22,532 6% $1,180 $21,352 $2,274 $19,078
City of Roseville City Manager $25,010 $25,010 6.197% $1,550 $750 $0 $0 $0 $27,310 $1,945 inc inc inc $75 $16 $100 $363 $29,809 6.197% $1,550 $28,259 $3,156 $25,103
City of Tracy City Manager $21,870 $21,870 0% $0 $0 $0 $500 $0 $22,370 $3,119 inc inc inc $54 $99 $0 $1,077 $26,719 0% $0 $26,719 $3,298 $23,421
City of Turlock City Manager $14,938 $18,157 0% $0 $635 $272 $400 $454 2.5% MA $19,919 $0 $1,698 $88 $20 $29 $104 $545 $263 $22,666 1% $182 $22,484 $2,217 $20,267
City of Vacaville City Manager $19,921 $24,213 0% $0 $1,453 $0 $400 $0 $26,066 $0 $1,894 $139 $17 $8 $46 $100 $351 $28,622 1% $242 $28,380 $3,104 $25,276
City of Woodland City Manager $21,000 $21,000 0% $0 $420 $0 $0 $0 $21,420 $0 $2,196 $163 $19 $14 $24 $50 $305 $24,190 0% $0 $24,190 $2,368 $21,822
Page 9 of 28
Packet Pg. 467

City of Redding
1/2022


City of Redding Communication Manager $5,087 $8,072 0% $0 $0 $0 $0 $0 $8,072 $1,509 inc inc inc $20 $11 $0 $117 $9,728 1% $81 $9,648 $1,743 $7,905 No spec
City of Chico Public Information Officer $6,243 $8,609 0% $0 $0 $0 $0 $25 $25 Notary $8,634 $0 $1,457 $58 $5 $13 $71 $0 $125 $10,364 6% $517 $9,847 $2,183 $7,664
City of Davis No Comparable Class Public Relations Manager not budgeted
City of Fairfield Communications Manager $9,733 $11,830 2.5% $296 $1,123 $0 $0 $0 $13,248 $0 $1,743 $112 $13 $12 $18 $50 $172 $15,368 5.25% $621 $14,747 $2,990 $11,757
City of Folsom No Comparable Class Department Head

DNA-self
City of Lodi Public Information Officer $6,047 $7,350 0% $0 $221 $0 $0 $0 $7,571 $0 $1,795 $83 $17 $62 funded $0 $107 $9,634 3% $221 $9,414 $2,274 $7,140
City of Roseville Public Information Officer $8,992 $12,050 6.197% $747 $362 $0 $0 $0 $13,158 $1,945 inc inc inc $36 $16 $100 $175 $15,430 6.197% $747 $14,683 $3,156 $11,527
City of Tracy Public Information Officer $7,777 $9,453 0% $0 $473 $0 $0 $0 $9,926 $3,119 inc inc inc $36 $43 $0 $723 $13,847 0% $0 $13,847 $3,298 $10,549
City of Vacaville Public Relations Manager $10,189 $12,385 0% $0 $743 $0 $0 $0 $13,128 $0 $1,894 $139 $17 $8 $38 $100 $180 $15,505 1% $124 $15,381 $3,104 $12,277
Page 10 of 28
Packet Pg. 468

City of Redding
1/2022


Director of Community
City of Redding Services $7,730 $12,205 0% $0 $0 $0 $300 $0 $12,505 $1,509 inc inc inc $26 $11 $0 $177 $14,227 1% $122 $14,105 $1,743 $12,362
City of Chico No Comparable Class Parks under Public Works, No Recreation

Parks and Community
City of Davis Services Director $11,201 $13,615 0% $0 $0 $340 $0 $0 $13,955 $0 $1,972 $210 $0 $25 $40 $0 $197 $16,400 1.4% $191 $16,210 $3,385 $12,825
Director of Parks and
City of Fairfield Recreation $14,341 $18,645 0% $0 $1,769 $0 $350 $0 $20,764 $0 $1,743 $112 $13 $12 $25 $0 $270 $22,940 2.50% $466 $22,474 $2,990 $19,484
City of Folsom Parks and Recreation Director $12,500 $15,833 0% $0 $1,029 $0 $300 $0 $17,162 $0 $1,674 $113 $20 $11 $56 $50 $989 $20,075 0% $0 $20,075 $3,202 $16,873 No job description
Parks, Recreation and Cultural DNA-self
City of Lodi Services Director $13,223 $13,223 0% $0 $397 $0 $0 $0 $13,619 $0 $1,795 $83 $17 $88 funded $0 $192 $15,793 6% $793 $15,000 $2,274 $12,726
Parks, Recreation and Library
City of Roseville Director $13,473 $18,055 6.197% $1,119 $542 $0 $0 $0 $19,716 $1,945 inc inc inc $54 $16 $100 $262 $22,092 6.197% $1,119 $20,974 $3,156 $17,818
City of Tracy Recreation $14,445 $17,543 0% $0 $877 $0 $500 $0 $18,920 $3,119 inc inc inc $54 $79 $0 $1,014 $23,186 0% $0 $23,186 $3,298 $19,888
Parks, Recreation and Public Facilities Director is
City of Turlock No Comparable Class also over streets
City of Vacaville Recreation $12,731 $15,478 0% $0 $929 $0 $400 $0 $16,806 $0 $1,894 $139 $17 $8 $46 $100 $224 $19,236 1% $155 $19,081 $3,104 $15,977
City of Woodland Community Services Director $11,306 $14,683 0% $0 $294 $0 $0 $0 $14,977 $0 $2,196 $163 $19 $14 $24 $50 $213 $17,655 0% $0 $17,655 $2,368 $15,287
Page 11 of 28
Packet Pg. 469

City of Redding
1/2022


Director of Development
Community Development
City of Chico Director $13,333 $13,333 0% $0 $0 $0 $400 $0 $13,733 $0 $1,457 $58 $5 $20 $109 $0 $193 $15,577 3% $400 $15,177 $2,183 $12,994
City of Davis No Comparable Class Assistant City Manager

Assistant City Manager/Dir of Community
City of Fairfield No Comparable Class Development
City of Folsom Director $12,500 $15,833 0% $0 $1,029 $0 $300 $0 $17,162 $0 $1,674 $113 $20 $11 $56 $50 $989 $20,075 0% $0 $20,075 $3,202 $16,873
Community Development DNA-self
City of Lodi Director $13,543 $13,543 0% $0 $406 $0 $0 $0 $13,949 $0 $1,795 $83 $17 $88 funded $0 $196 $16,128 6% $813 $15,315 $2,274 $13,041
City of Roseville Development Services Director $13,473 $18,055 6.197% $1,119 $542 $0 $0 $0 $19,716 $1,945 inc inc inc $54 $16 $100 $262 $22,092 6.197% $1,119 $20,974 $3,156 $17,818
Development Services Director includes
City of Tracy No Comparable Class Engineering
Development Services Director includes
City of Turlock No Comparable Class Engineering
Director of Community
City of Vacaville Development $14,583 $17,725 0% $0 $1,063 $0 $400 $0 $19,188 $0 $1,894 $139 $17 $8 $46 $100 $257 $21,650 1% $177 $21,473 $3,104 $18,369
Community Development Director also services as
City of Woodland No Comparable Class City Engineer (per website)
Page 12 of 28
Packet Pg. 470

City of Redding
1/2022


City of Redding Director of Finance $7,065 $11,713 0% $0 $0 $0 $250 $0 $11,963 $1,509 inc inc inc $26 $11 $0 $170 $13,678 1% $117 $13,561 $1,743 $11,818
Administrative Services
City of Chico Director $13,333 $13,333 0% $0 $0 $0 $400 $0 $13,733 $0 $1,457 $58 $5 $20 $109 $0 $193 $15,577 3% $400 $15,177 $2,183 $12,994 Finance and IT
City of Davis Finance Director $11,201 $13,615 0% $0 $0 $340 $0 $0 $13,955 $0 $1,972 $210 $0 $25 $40 $0 $197 $16,400 1.4% $191 $16,210 $3,385 $12,825
City of Fairfield Director of Finance $14,341 $18,645 0% $0 $1,769 $0 $350 $0 $20,764 $0 $1,743 $112 $13 $12 $25 $0 $270 $22,940 2.50% $466 $22,474 $2,990 $19,484
Chief Financial Officer/Finance
City of Folsom Director $12,500 $15,833 0% $0 $1,029 $0 $300 $0 $17,162 $0 $1,674 $113 $20 $11 $56 $50 $989 $20,075 0% $0 $20,075 $3,202 $16,873
City of Lodi No Comparable Class Deputy City Manager/Internal Services Director
City of Roseville No Comparable Class Assistant City Manager/CFO
City of Tracy Director of Finance $14,445 $17,543 0% $0 $877 $0 $500 $0 $18,920 $3,119 inc inc inc $54 $79 $0 $1,014 $23,186 0% $0 $23,186 $3,298 $19,888
City of Turlock Finance Director $11,588 $14,085 0% $0 $493 $211 $200 $352 2.5% MA $15,341 $0 $1,698 $88 $20 $23 $98 $423 $204 $17,895 1% $141 $17,754 $2,217 $15,537
City of Vacaville Director of Finance $13,646 $16,585 0% $0 $995 $0 $400 $0 $17,980 $0 $1,894 $139 $17 $8 $46 $100 $240 $20,425 1% $166 $20,260 $3,104 $17,156 No job description available
City of Woodland Finance Officer $9,231 $11,782 0% $0 $236 $50 $0 $0 $12,067 $0 $2,196 $163 $19 $14 $24 $50 $171 $14,704 3% $353 $14,350 $2,368 $11,982 Highest level over Finance
Page 13 of 28
Packet Pg. 471

City of Redding
1/2022


City of Redding Director of Public Works $8,795 $13,887 0% $0 $0 $0 $300 $0 $14,187 $1,509 inc inc inc $26 $11 $0 $201 $15,934 1% $139 $15,795 $1,743 $14,052 PE
Have two classes - Director of Public Works-

Operations and Maintenance and Director of Public
City of Chico No Comparable Class Works-Engineering
City of Davis No Comparable Class Public Works Director-no PE
City of Fairfield Director of Public Works $14,341 $18,645 0% $0 $1,769 $0 $350 $0 $20,764 $0 $1,743 $112 $13 $12 $25 $0 $270 $22,940 2.50% $466 $22,474 $2,990 $19,484 PE
Have two classes - Director of Public Works and
Director of Environmental Utilities and Water
City of Folsom No Comparable Class Resources
City of Lodi No Comparable Class Public Works Director-no PE

City of Roseville No Comparable Class Director of Environmental Utilities
City of Tracy No Comparable Class Director of Utilities
Park, Recreation and Public Facilities Director
does not include Engineering; Development
Services Director does not require PE; Municipal
City of Turlock No Comparable Class Utilities Director does not require PE
City of Vacaville No Comparable Class Director of Utilities
City of Woodland No Comparable Class Director of Public Works -no PE
Page 14 of 28
Packet Pg. 472

City of Redding
1/2022


Economic Development,
Innovation and Equity
City of Redding Manager $5,854 $9,286 0% $0 $0 $0 $0 $0 $9,286 $1,509 inc inc inc $23 $11 $0 $135 $10,963 1% $93 $10,871 $1,743 $9,128
City of Chico No Comparable Class Economic Development Manager not budgeted
City of Davis Deputy Innovation Officer $8,018 $9,746 0% $0 $0 $244 $0 $0 $9,990 $0 $1,972 $210 $0 $25 $40 $0 $141 $12,378 1.4% $136 $12,242 $3,385 $8,857
Economic Development
City of Fairfield Project Manager-Senior $9,495 $11,541 2.5% $289 $1,095 $0 $0 $0 $12,925 $0 $1,743 $112 $13 $12 $17 $50 $167 $15,039 5.25% $606 $14,433 $2,990 $11,443

Business Development DNA-self
City of Lodi Manager $8,539 $10,379 0% $0 $311 $0 $0 $0 $10,691 $0 $1,795 $83 $17 $87 funded $0 $151 $12,823 3% $311 $12,512 $2,274 $10,238
City of Roseville Project Manager $8,526 $11,426 6.197% $708 $343 $0 $0 $0 $12,477 $1,945 inc inc inc $34 $16 $100 $166 $14,738 6.197% $708 $14,030 $3,156 $10,874
City of Tracy Manager $9,381 $11,402 0% $0 $570 $0 $0 $0 $11,972 $3,119 inc inc inc $12 $52 $0 $872 $16,027 0% $0 $16,027 $3,298 $12,729
Assistant to City Manager-Economic Development
City of Turlock No Comparable Class also over Housing
City of Vacaville Manager $10,316 $12,540 0% $0 $752 $0 $0 $0 $13,292 $0 $1,894 $139 $17 $8 $39 $100 $182 $15,672 1% $125 $15,546 $3,104 $12,442
Page 15 of 28
Packet Pg. 473

City of Redding
1/2022


Executive Assistant to the
City of Redding City Manager $3,922 $6,255 0% $0 $0 $0 $0 $0 $6,255 $1,509 inc inc inc $15 $8 $0 $91 $7,878 1% $63 $7,816 $1,743 $6,073
Executive Administrative
City of Chico Assistant $3,318 $4,574 0% $0 $0 $0 $0 $0 $4,574 $0 $1,457 $58 $5 $7 $38 $0 $66 $6,206 3% $137 $6,069 $2,183 $3,886

City of Fairfield Manger $7,060 $8,582 2.5% $215 $814 $0 $0 $0 $9,611 $0 $1,743 $112 $13 $12 $13 $50 $124 $11,678 2.75% $236 $11,442 $2,990 $8,452
Administrative Support
City of Folsom Specialist $5,417 $6,667 0% $0 $217 $0 $0 $0 $6,884 $0 $1,674 $113 $20 $9 $24 $50 $510 $9,283 0% $0 $9,283 $3,202 $6,081
Executive Administrative DNA-self
City of Lodi Assistant $5,173 $6,288 0% $0 $189 $0 $0 $0 $6,477 $0 $1,795 $83 $17 $4 funded $0 $91 $8,466 6% $377 $8,089 $2,274 $5,815
City of Roseville Executive Assistant $5,471 $7,331 6.197% $454 $220 $183 $0 $0 $8,189 $1,945 inc inc inc $22 $12 $100 $106 $10,373 6.197% $454 $9,919 $3,156 $6,763
City of Tracy Manger $6,490 $7,888 0% $0 $237 $0 $0 $0 $8,125 $3,119 inc inc inc $18 $36 $0 $603 $11,901 0% $0 $11,901 $3,298 $8,603
City of Turlock No Comparable Class Executive Assistant/Deputy City Clerk

Supports Department Heads; one in City Manager
City of Vacaville Executive Assistant $5,436 $6,610 0% $0 $397 $0 $0 $0 $7,006 $0 $1,894 $139 $17 $8 $20 $100 $96 $9,281 1% $66 $9,215 $3,104 $6,111 office
Secretary to the City Manager services as Deputy
City of Woodland No Comparable Class City Clerk
Page 16 of 28
Packet Pg. 474

City of Redding
1/2022


City of Redding Finance Officer $6,619 $10,516 0% $0 $0 $0 $0 $0 $10,516 $1,509 inc inc inc $26 $11 $0 $152 $12,214 1% $105 $12,109 $1,743 $10,366
City of Chico Accounting Manager $7,675 $10,575 0% $0 $0 $0 $0 $25 $25 Notary $10,600 $0 $1,457 $58 $5 $16 $87 $0 $153 $12,377 6% $635 $11,742 $2,183 $9,559
City of Davis Finance Manager $8,820 $10,721 0% $0 $0 $268 $0 $0 $10,989 $0 $1,972 $210 $0 $25 $40 $0 $155 $13,392 1.4% $150 $13,242 $3,385 $9,857
Budget Manager and Financial Services Manager
City of Fairfield Accounting Manager $10,481 $12,740 2.5% $319 $1,209 $0 $0 $0 $14,268 $0 $1,743 $112 $13 $12 $19 $50 $185 $16,401 5.25% $669 $15,732 $2,990 $12,742 paid the same
City of Folsom Financial Services Manager $11,021 $13,101 0% $0 $655 $0 $0 $250 $250 MA $14,006 $0 $1,674 $113 $20 $9 $46 $50 $949 $16,868 0% $0 $16,868 $3,202 $13,666
DNA-self
City of Lodi Accounting Manager $10,414 $12,658 0% $0 $380 $0 $0 $0 $13,038 $0 $1,795 $83 $17 $88 funded $0 $184 $15,203 3% $380 $14,824 $2,274 $12,550 Budget Manager same salary
Also have Budget Manager and Accounting
City of Roseville Finance Manager $9,864 $13,219 6.197% $819 $397 $0 $0 $0 $14,435 $1,945 inc inc inc $40 $16 $100 $192 $16,727 6.197% $819 $15,908 $3,156 $12,752 Manager-same salary
City of Tracy Accounting Manager $10,407 $12,650 0% $0 $633 $0 $0 $0 $13,283 $3,119 inc inc inc $36 $57 $0 $943 $17,438 0% $0 $17,438 $3,298 $14,140 Budget Officer lower paid
City of Vacaville Accounting Manager $10,189 $12,385 0% $0 $743 $0 $0 $0 $13,128 $0 $1,894 $139 $17 $8 $38 $100 $180 $15,505 1% $124 $15,381 $3,104 $12,277 Finance Division Manager not budgeted
City of Woodland Finance Services Manager $8,159 $10,413 0% $0 $208 $50 $0 $0 $10,671 $0 $2,196 $163 $19 $14 $24 $50 $151 $13,288 3% $312 $12,976 $2,368 $10,608
Page 17 of 28
Packet Pg. 475

City of Redding
1/2022

Retirement Paid Retirement Longevity Uniform Certification/ (Most Security Paid by the Paid by the portion of Monthly Compensation

Minimum Maximum by the Paid by the Deferred pay at 10 Auto Allowance Certification/ Education Pay Cafeteria Expensive Life LTD and/or Employee Employee retirement paid Housing minus Housing
Agency Classification Base Salary Base Salary Employer (%) Employer ($) Compensation Years Allowance (Safety only) Education Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medicare Total Comp (%) ($) by EE Payment* Payment Comments
12.5% max +
City of Redding Fire Chief $9,334 $14,775 0% $0 $0 $0 provided $100 $1,855 $100/year $16,730 $1,509 inc inc inc $26 $11 $0 $214 $18,490 6.5% $960 $17,530 $1,743 $15,787
City of Chico Fire Chief $13,333 $13,333 0% $0 $0 $0 $400 $0 $0 $13,733 $0 $1,457 $58 $5 $20 $109 $0 $193 $15,577 3% $400 $15,177 $2,183 $12,994
City of Davis Fire Chief $13,656 $16,598 0% $0 $0 $415 $0 $83 $0 $17,096 $0 $2,228 $210 $0 $25 $40 $0 $241 $19,840 3% $498 $19,342 $3,385 $15,957
City of Fairfield Fire Chief $16,407 $21,873 0% $0 $2,076 $0 $350 $104 $0 $24,403 $0 $1,743 $112 $13 $12 $25 $0 $317 $26,625 2.25% $492 $26,133 $2,990 $23,143
City of Folsom Fire Chief $15,833 $19,167 0% $0 $1,246 $0 provided $71 $0 $20,484 $0 $1,674 $113 $20 $11 $68 $50 $1,037 $23,457 0% $0 $23,457 $3,202 $20,255 No job description
DNA-self
City of Lodi Fire Chief $15,723 $15,723 0% $0 $472 $0 provided $0 $0 $16,195 $0 $1,795 $83 $17 $88 funded $0 $228 $18,405 3% $472 $17,934 $2,274 $15,660
City of Roseville Fire Chief $13,516 $18,113 9% $1,630 $543 $0 $0 $67 $0 $20,353 $1,945 inc inc inc $54 $16 $100 $263 $22,731 9% $1,630 $21,101 $3,156 $17,945
City of Tracy Fire Chief $15,482 $18,815 0% $0 $941 $0 $500 $92 $0 $20,347 $3,119 inc inc inc $54 $85 $0 $273 $23,878 0% $0 $23,878 $3,298 $20,580
City of Turlock Fire Chief $12,776 $15,529 0% $0 $544 $233 $200 $92 $388 2.5% MA $16,985 $0 $1,698 $88 $20 $25 $104 $466 $225 $19,611 0% $0 $19,611 $2,217 $17,394
City of Vacaville Fire Chief $17,056 $20,731 0% $0 $1,244 $0 $400 $100 $0 $22,475 $0 $1,894 $139 $17 $8 $46 $100 $301 $24,981 3% $622 $24,359 $3,104 $21,255
City of Woodland Fire Chief $11,306 $14,683 0% $0 $734 $0 provided $100 $0 $15,517 $0 $2,196 $163 $19 $14 $24 $50 $213 $18,196 0% $0 $18,196 $2,368 $15,828
Page 18 of 28
Packet Pg. 476

City of Redding
1/2022


City of Redding Fleet Manager $4,175 $6,657 0% $0 $0 $0 $0 $0 $6,657 $1,509 inc inc inc $16 $9 $0 $97 $8,288 1% $67 $8,221 $1,743 $6,478
City of Chico Fleet Manager $6,243 $8,609 0% $0 $0 $0 $0 $25 $25 Notary $8,634 $0 $1,457 $58 $5 $13 $71 $0 $125 $10,364 6% $517 $9,847 $2,183 $7,664
City of Davis Fleet Manager $6,873 $8,355 0% $0 $0 $209 $0 $0 $8,564 $0 $1,972 $210 $0 $25 $40 $0 $121 $10,932 1.4% $117 $10,815 $3,385 $7,430
City of Fairfield Fleet Division Manager $9,976 $12,126 2.5% $303 $1,151 $0 $0 $0 $13,580 $0 $1,743 $112 $13 $12 $18 $50 $176 $15,704 5.25% $637 $15,067 $2,990 $12,077
City of Folsom No Comparable Class Fleet/Solid Waste Manager

DNA-self
City of Lodi Fleet Services Superintendent $6,588 $8,008 0% $0 $240 $0 $0 $0 $8,248 $0 $1,795 $83 $17 $67 funded $0 $116 $10,326 3% $240 $10,086 $2,274 $7,812
City of Roseville Fleet Manager $8,446 $11,318 6.197% $701 $340 $0 $0 $0 $12,359 $1,945 inc inc inc $34 $16 $100 $164 $14,618 6.197% $701 $13,917 $3,156 $10,761
City of Tracy No Comparable Class Supervisory level
City of Turlock No Comparable Class Supervisory level
City of Vacaville No Comparable Class Fleet and Facilities Manager over both
City of Woodland No Comparable Class Fleet and Facility Manager over both
Page 19 of 28
Packet Pg. 477

City of Redding
1/2022


City of Redding Housing Manager $5,496 $8,720 0% $0 $0 $0 $0 $0 $8,720 $1,509 inc inc inc $21 $11 $0 $126 $10,388 1% $87 $10,301 $1,743 $8,558
City of Chico Housing Manager $7,675 $10,575 0% $0 $0 $0 $0 $25 $25 Notary $10,600 $0 $1,457 $58 $5 $16 $87 $0 $153 $12,377 6% $635 $11,742 $2,183 $9,559
Housing and Human Services Superintendent not
City of Davis No Comparable Class budgeted
City of Fairfield Housing Division Manager $9,495 $11,541 2.5% $289 $1,095 $0 $0 $0 $12,925 $0 $1,743 $112 $13 $12 $17 $50 $167 $15,039 5.25% $606 $14,433 $2,990 $11,443

Neighborhood Services Manager over Housing
City of Lodi No Comparable Class and Code Enforcement
City of Roseville Housing Manager $8,525 $11,425 6.197% $708 $343 $0 $0 $0 $12,476 $1,945 inc inc inc $34 $16 $100 $166 $14,737 6.197% $708 $14,029 $3,156 $10,873
City of Tracy No Comparable Class
City of Turlock No Comparable Class Also over Economic Development

Housing Services
City of Vacaville Administrator $8,732 $10,613 0% $0 $637 $0 $0 $0 $11,250 $0 $1,894 $139 $17 $8 $33 $100 $154 $13,595 1% $106 $13,489 $3,104 $10,385
Page 20 of 28
Packet Pg. 478

City of Redding
1/2022


City of Redding Manager $5,849 $9,283 0% $0 $0 $0 $0 $0 $9,283 $1,509 inc inc inc $23 $11 $0 $135 $10,960 1% $93 $10,867 $1,743 $9,124
City of Chico Information Systems Manager $7,675 $10,575 0% $0 $0 $0 $0 $25 $25 Notary $10,600 $0 $1,457 $58 $5 $16 $87 $0 $153 $12,377 6% $635 $11,742 $2,183 $9,559
City of Davis Technical Services Manager $8,641 $10,503 0% $0 $0 $263 $0 $0 $10,766 $0 $1,972 $210 $0 $25 $40 $0 $152 $13,165 1.4% $147 $13,018 $3,385 $9,633
City of Fairfield Manager $10,225 $12,429 2.5% $311 $1,180 $0 $0 $0 $13,919 $0 $1,743 $112 $13 $12 $19 $50 $180 $16,048 5.25% $653 $15,396 $2,990 $12,406
City of Folsom Information Services Manager $9,503 $12,166 0% $0 $275 $0 $0 $300 $300 MA $12,741 $0 $1,674 $113 $20 $9 $43 $50 $931 $15,581 0% $0 $15,581 $3,202 $12,379
Information Technology DNA-self
Assistant Information
City of Roseville Technology Director $10,265 $13,756 6.197% $852 $413 $0 $0 $0 $15,021 $1,945 inc inc inc $41 $16 $100 $199 $17,323 6.197% $852 $16,470 $3,156 $13,314 Division Head
City of Tracy Manager $10,407 $12,650 0% $0 $633 $0 $0 $0 $13,283 $3,119 inc inc inc $36 $57 $0 $943 $17,438 0% $0 $17,438 $3,298 $14,140
City of Turlock Manager $9,216 $11,202 0% $0 $280 $168 $0 $280 2.5% MA $11,930 $0 $1,698 $88 $20 $18 $78 $336 $162 $14,330 1% $112 $14,218 $2,217 $12,001
City of Vacaville Division Manager $11,969 $14,549 0% $0 $873 $0 $0 $0 $15,422 $0 $1,894 $139 $17 $8 $45 $100 $211 $17,837 1% $145 $17,691 $3,104 $14,587
Information Technology Reports to City Manager; Division under City
City of Woodland Manager $8,572 $10,940 0% $0 $219 $50 $0 $0 $11,209 $0 $2,196 $163 $19 $14 $24 $50 $159 $13,834 3% $328 $13,505 $2,368 $11,137 Manager office
Page 21 of 28
Packet Pg. 479

City of Redding
1/2022


City of Redding Parks Superintendent $4,446 $7,037 0% $0 $0 $0 $0 $0 $7,037 $1,509 inc inc inc $17 $9 $0 $102 $8,675 1% $70 $8,604 $1,743 $6,861 No BA
City of Chico No Comparable Class BA required
City of Davis No Comparable Class BA required
City of Fairfield No Comparable Class BA required

Facilities Maintenance
City of Folsom Manager $8,609 $11,022 0% $0 $275 $0 $0 $300 $300 MA $11,597 $0 $1,674 $113 $20 $9 $39 $50 $843 $14,345 0% $0 $14,345 $3,202 $11,143
City of Roseville No Comparable Class BA required
City of Turlock No Comparable Class Also over streets
City of Vacaville Park Manager $8,824 $10,724 0% $0 $643 $0 $0 $0 $11,368 $0 $1,894 $139 $17 $8 $33 $100 $156 $13,715 1% $107 $13,608 $3,104 $10,504
City of Woodland No Comparable Class Park Superintendent requires BA
Page 22 of 28
Packet Pg. 480

City of Redding
1/2022


City of Redding Personnel Director $6,737 $10,637 0% $0 $0 $0 $0 $0 $10,637 $1,509 inc inc inc $26 $11 $0 $154 $12,337 1% $106 $12,230 $1,743 $10,487
Human Resources and Risk

City of Chico Management Director $13,333 $13,333 0% $0 $0 $0 $400 $0 $13,733 $0 $1,457 $58 $5 $20 $109 $0 $193 $15,577 3% $400 $15,177 $2,183 $12,994
City of Davis Human Resources Director $11,201 $13,615 0% $0 $0 $340 $0 $0 $13,955 $0 $1,972 $210 $0 $25 $40 $0 $197 $16,400 1.4% $191 $16,210 $3,385 $12,825
City of Fairfield Director of Human Resources $14,341 $18,645 0% $0 $1,769 $0 $350 $0 $20,764 $0 $1,743 $112 $13 $12 $25 $0 $270 $22,940 2.50% $466 $22,474 $2,990 $19,484
City of Folsom Human Resources Director $12,500 $15,883 0% $0 $1,032 $0 $300 $0 $17,215 $0 $1,674 $113 $20 $11 $56 $50 $990 $20,129 0% $0 $20,129 $3,202 $16,927
City of Lodi No Comparable Class Manager
City of Roseville Human Resources Director $12,832 $17,196 6.197% $1,066 $516 $0 $0 $0 $18,778 $1,945 inc inc inc $52 $16 $100 $249 $21,139 6.197% $1,066 $20,074 $3,156 $16,918
City of Tracy Director of Human Resources $14,445 $17,543 0% $0 $877 $0 $500 $0 $18,920 $3,119 inc inc inc $54 $79 $0 $1,014 $23,186 0% $0 $23,186 $3,298 $19,888
City of Turlock No Comparable Class Administrative Services Director is also over IT
City of Vacaville Director of Human Resources $13,646 $16,585 0% $0 $995 $0 $400 $0 $17,980 $0 $1,894 $139 $17 $8 $46 $100 $240 $20,425 1% $166 $20,260 $3,104 $17,156 No job description available
City of Woodland No Comparable Class Not a Department
Page 23 of 28
Packet Pg. 481

City of Redding
1/2022


Planning
Manager/Community
City of Redding Development Manager $6,515 $10,299 0% $0 $0 $0 $0 $0 $10,299 $1,509 inc inc inc $25 $11 $0 $149 $11,994 1% $103 $11,891 $1,743 $10,148
City of Fairfield Planning Division Manager $10,743 $13,058 2.5% $326 $1,239 $0 $0 $0 $14,624 $0 $1,743 $112 $13 $12 $20 $50 $189 $16,763 5.25% $686 $16,077 $2,990 $13,087
City of Folsom Planning Manager $11,022 $13,101 0% $0 $275 $0 $0 $300 $300 MA $13,676 $0 $1,674 $113 $20 $9 $46 $50 $949 $16,538 0% $0 $16,538 $3,202 $13,336
City of Lodi No Comparable Class City Planner not budgeted
City of Roseville Planning Manager $10,312 $13,820 6.197% $856 $415 $0 $0 $0 $15,091 $1,945 inc inc inc $41 $16 $100 $200 $17,394 6.197% $856 $16,537 $3,156 $13,381
City of Vacaville City Planner $10,316 $12,540 0% $0 $752 $0 $0 $0 $13,293 $0 $1,894 $139 $17 $8 $39 $100 $182 $15,672 1% $125 $15,547 $3,104 $12,443 Division Manager
City of Woodland No Comparable Class Planning Manager not budgeted
Page 24 of 28
Packet Pg. 482

City of Redding
1/2022


BA; Records, telephone support, reception,
City of Redding Police Services Manager $4,175 $6,657 0% $0 $0 $0 $0 $0 $6,657 $1,509 inc inc inc $16 $9 $0 $97 $8,288 1% $67 $8,221 $1,743 $6,478 budget, purchasing
Plan, assign, schedule, coordinate, and manage

one or more areas of police support operations,
Police Support Operations which may include: public safety dispatch, police
City of Chico Manager $5,758 $7,932 0% $0 $0 $0 $0 $25 $25 Notary $7,957 $0 $1,457 $58 $5 $12 $65 $0 $115 $9,669 6% $476 $9,194 $2,183 $7,011 records services, and evidence
Records and Communications Manager-no BA
City of Davis No Comparable Class and over Dispatch
Police Records/Property
City of Fairfield Manager $9,495 $11,541 2.5% $289 $1,095 $0 $0 $0 $12,925 $0 $1,743 $112 $13 $12 $17 $50 $167 $15,039 5.25% $606 $14,433 $2,990 $11,443 Over records and property
City of Folsom No Comparable Class Not budgeted
City of Roseville Police Services Administrator $8,890 $11,913 6.197% $738 $357 $0 $0 $0 $13,009 $1,945 inc inc inc $36 $16 $100 $173 $15,278 6.197% $738 $14,540 $3,156 $11,384 Over records or dispatch
Police Support Operator Manager is over records,
communications, animal services, fiscal and
City of Tracy No Comparable Class information technology
City of Vacaville No Comparable Class Communications Manager is over Dispatch
City of Woodland No Comparable Class Records Manager not budgeted
Page 25 of 28
Packet Pg. 483

City of Redding
1/2022


City of Redding Purchasing Officer $4,829 $7,701 0% $0 $0 $0 $0 $0 $7,701 $1,509 inc inc inc $19 $10 $0 $112 $9,351 1% $77 $9,274 $1,743 $7,531
City of Chico Purchasing Manager $6,380 $8,795 0% $0 $0 $0 $0 $25 $25 Notary $8,820 $0 $1,457 $58 $5 $13 $72 $0 $128 $10,554 6% $528 $10,026 $2,183 $7,843

Purchasing and Warehouse
City of Roseville Manager $8,786 $11,774 6.197% $730 $353 $0 $0 $0 $12,857 $1,945 inc inc inc $35 $16 $100 $171 $15,124 6.197% $730 $14,394 $3,156 $11,238
City of Turlock No Comparable Class Supervisory level
Page 26 of 28
Packet Pg. 484

City of Redding
1/2022


City of Redding Reprographics Manager $3,192 $5,090 0% $0 $0 $0 $0 $0 $5,090 $1,509 inc inc inc $12 $7 $0 $74 $6,692 1% $51 $6,641 $1,743 $4,898
City of Roseville No Comparable Class
Page 27 of 28
Packet Pg. 485

City of Redding
1/2022


City of Redding Risk Manager $4,751 $7,538 0% $0 $0 $0 $0 $0 $7,538 $1,509 inc inc inc $18 $10 $0 $109 $9,185 1% $75 $9,109 $1,743 $7,366 No job description
City of Fairfield Risk Manager $9,976 $12,126 2.5% $303 $1,151 $0 $0 $0 $13,580 $0 $1,743 $112 $13 $12 $18 $50 $176 $15,704 2.75% $333 $15,370 $2,990 $12,380

DNA-self
City of Lodi Risk Manager $10,414 $12,658 0% $0 $380 $0 $0 $0 $13,037 $0 $1,795 $83 $17 $88 funded $0 $184 $15,203 3% $380 $14,824 $2,274 $12,550
City of Roseville Risk Manager $9,791 $13,121 6.197% $813 $394 $0 $0 $0 $14,328 $1,945 inc inc inc $39 $16 $100 $190 $16,618 6.197% $813 $15,805 $3,156 $12,649
Page 28 of 28
Packet Pg. 486

City of Redding
Unrepresented-Electric Classes Only
1/2022
MEDIAN
Attachment: Appendix A - Unrep Electric Class Only 1.2022 (available online) (9.1(e)--Unrepresented
Redding Maximum Labor Market Median Below Labor Market Redding Total Labor Market Labor Market Redding Total Median Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Base Salary Base Salary Median Cash Median Total Cash Median Compensation Compensation Median Payment Payment Market Mean Comparability
Director of Electric Utility $18,741 $19,318 -3.08% $19,041 $19,968 -4.87% $20,671 $23,200 -12.24% $18,928 $20,422 -7.89% 6
Electric Manager-Customer Services $13,387 $13,064 2.41% $13,387 $13,581 -1.45% $14,993 $16,834 -12.28% $13,250 $14,617 -10.32% 3
Electric Manager-Engineering $15,864 Insuff Data --- $15,864 Insuff Data --- $17,481 Insuff Data --- $15,738 Insuff Data --- 2
Electric Manager-Line $15,143 $15,406 -1.74% $15,143 $15,818 -4.45% $16,757 $18,148 -8.30% $15,014 $15,903 -5.92% 4
Electric Manager-Resources $15,143 $15,742 -3.95% $15,143 $16,214 -7.07% $16,757 $18,344 -9.47% $15,014 $16,127 -7.42% 3
Electric Program Supervisor-Power
Production $12,395 Insuff Data --- $12,395 Insuff Data --- $13,996 Insuff Data --- $12,253 Insuff Data --- 2
Electric Program Supervisor-
Substations $11,700 $12,745 -8.93% $11,700 $13,382 -14.38% $13,298 $15,782 -18.68% $11,555 $13,508 -16.90% 3
Transmission and Distribution $15,152 $12,256 19.11% $15,152 $12,624 16.69% $16,766 $15,430 7.97% $15,023 $13,213 12.05% 3
Electric Utility Engineer $10,226 Insuff Data --- $10,226 Insuff Data --- $11,817 Insuff Data --- $10,074 Insuff Data --- 2
Electric Utility Engineering Assistant II $7,609 $8,204 -7.82% $7,609 $8,327 -9.43% $9,181 $11,210 -22.10% $7,438 $8,477 -13.98% 4
Electric Utility Resource Planner $10,737 $11,709 -9.05% $10,737 $12,294 -14.51% $12,331 $15,653 -26.94% $10,588 $13,436 -26.90% 3
Electrical Engineer $11,934 Insuff Data --- $11,934 Insuff Data --- $13,533 Insuff Data --- $11,790 Insuff Data --- 1
Page 1 of 14
Packet Pg. 487

City of Redding
Unrepresented-Electric Classes Only
1/2022
Mean
Redding Maximum Labor Market Mean Below Labor Market Redding Total Labor Market Labor Market Redding Total Mean Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Base Salary Base Salary Mean Cash Mean Total Cash Mean Compensation Compensation Mean Payment Payment Market Mean Comparability
Electric Manager-Customer Services $13,387 $12,447 7.02% $13,387 $12,772 4.60% $14,993 $15,643 -4.33% $13,250 $13,504 -1.92% 3
Electric Manager-Engineering $15,864 Insuff Data --- $15,864 Insuff Data --- $17,481 Insuff Data --- $15,738 Insuff Data --- 2
Production $12,395 Insuff Data --- $12,395 Insuff Data --- $13,996 Insuff Data --- $12,253 Insuff Data --- 2
Substations $11,700 $12,070 -3.16% $11,700 $12,433 -6.26% $13,298 $15,255 -14.71% $11,555 $13,116 -13.51% 3
Transmission and Distribution $15,152 $12,520 17.37% $15,152 $12,860 15.13% $16,766 $15,743 6.10% $15,023 $13,604 9.44% 3
Electric Utility Engineer $10,226 Insuff Data --- $10,226 Insuff Data --- $11,817 Insuff Data --- $10,074 Insuff Data --- 2
Electrical Engineer $11,934 Insuff Data --- $11,934 Insuff Data --- $13,533 Insuff Data --- $11,790 Insuff Data --- 1
Page 2 of 14
Packet Pg. 488

City of Redding
New Hires, Classic Members Unrepresented-Electric Classes Only
1/2022

City of Redding Director of Electric Utility $11,664 $18,741 0% $0 $0 $0 $300 $0 $19,041 $1,509 inc inc inc $26 $11 $0 $272 $20,858 1% $187 $20,671 $1,743 $18,928
$350 Management Incentive Pay added to base

City of Healdsburg Utilities Director $15,150 $18,341 0% $0 $0 $550 $0 $0 $18,891 $0 $2,051 $143 $18 $19 $59 $0 $266 $21,447 0% $0 $21,447 $4,127 $17,320 salary
DNA-self
City of Lodi Electric Utility Director $17,836 $17,836 0% $0 $535 $0 $0 $0 $18,371 $0 $1,795 $83 $17 $88 funded $0 $259 $20,612 6% $1,070 $19,542 $2,274 $17,268
Imperial Irrigation District Data Not Available
Assistant General Manager

Modesto Irrigation District Electric Resources $16,861 $26,305 0% $0 $1,315 $0 $0 $0 $27,620 $0 $3,140 $159 $20 $33 $2 $0 $381 $31,355 0% $0 $31,355 $1,925 $29,430 Down one level; have other AGMs- same salary
Assistant General Manager,
Electrical Engineering and
Turlock Irrigation District Operations $16,912 $21,585 0% $0 $0 $0 $0 $0 $21,585 $42 $2,041 $131 $26 $28 $28 $0 $1,072 $24,954 0% $0 $24,954 $2,217 $22,737 Down one level; have other AGMs- same salary
City of Shasta Lake (Director

only) Electric Utility Director $17,047 $17,047 0% $0 $0 $0 $0 $0 $17,047 $0 $1,823 $150 $38 $35 $46 $0 $247 $19,386 0% $0 $19,386 $1,279 $18,107
Trinity PUD (Director only) General Manager $20,294 $20,294 0% $0 $0 $0 $750 $0 $21,044 $0 $2,527 $184 $70 $102 $11 $0 $1,054 $24,991 0% $0 $24,991 $1,433 $23,558
*Estimated monthly housing payment - based on median cost of house using $50,000 down, excellent credit and 30 year loan; Source- Mortgage Calculator from Bank of America (as conducted in past salary studies); Healdsburg -had to use 20% down payment since $50,000 is less than a 5% down payment and calculation not available
Page 3 of 14
Packet Pg. 489

City of Redding
1/2022

Electric Manager-Customer
City of Healdsburg No Comparable Class
DNA-self In Finance, not over meter maintenance or

City of Lodi Revenue Manager $8,800 $10,696 0% $0 $321 $0 $0 $0 $11,017 $0 $1,795 $83 $17 $88 funded $0 $155 $13,154 3% $321 $12,834 $2,274 $10,560 customer programs

Over Billing, Call Center and cash accounting; No
Manager level over Meters; organized differ than
Modesto Irrigation District Customer Services Manager $10,206 $13,064 0% $0 $653 $0 $0 $0 $13,717 $0 $3,140 $159 $20 $33 $2 $0 $189 $17,260 0% $0 $17,260 $1,925 $15,335 Redding
Over Billing, connections/disconnections, meter
Customer Service Department reading, field collections and cashiering; organized
Turlock Irrigation District Manager $10,641 $13,581 0% $0 $0 $0 $0 $0 $13,581 $42 $2,041 $131 $26 $28 $28 $0 $956 $16,834 0% $0 $16,834 $2,217 $14,617 different than Redding; Meter Division Manager
% Redding is Above or Below Median 2.41% -1.45% -12.28% -10.32%
% Redding is Above or Below Mean 7.02% 4.60% -4.33% -1.92%
Page 4 of 14
Packet Pg. 490

City of Redding
1/2022

Electric Manager-
City of Redding Engineering $10,047 $15,864 0% $0 $0 $0 $0 $0 $15,864 $1,509 inc inc inc $26 $11 $0 $230 $17,640 1% $159 $17,481 $1,743 $15,738
Utilities Engineering Manager is for water and

City of Healdsburg No Comparable Class wastewater
Manager, Engineering and Operations is over

City of Lodi No Comparable Class engineering and operations
Engineering Manager,
Modesto Irrigation District Electrical $12,745 $16,314 0% $0 $816 $0 $0 $0 $17,130 $0 $3,140 $159 $20 $33 $2 $0 $237 $20,720 0% $0 $20,720 $1,925 $18,795
Operations Department
Turlock Irrigation District Manager $12,396 $15,824 0% $0 $0 $0 $0 $0 $15,824 $42 $2,041 $131 $26 $28 $28 $0 $989 $19,109 0% $0 $19,109 $2,217 $16,892
Page 5 of 14
Packet Pg. 491

City of Redding
1/2022

City of Redding Electric Manager-Line $9,590 $15,143 0% $0 $0 $0 $0 $0 $15,143 $1,509 inc inc inc $26 $11 $0 $220 $16,908 1% $151 $16,757 $1,743 $15,014
Electric Operations
City of Healdsburg Superintendent $12,318 $14,972 0% $0 $0 $449 $0 $0 $15,421 $0 $2,051 $143 $18 $19 $59 $0 $217 $17,928 0% $0 $17,928 $4,127 $13,801
DNA-self
City of Lodi Electric Utility Superintendent $12,951 $15,742 0% $0 $472 $0 $0 $0 $16,214 $0 $1,795 $83 $17 $88 funded $0 $228 $18,424 3% $472 $17,952 $2,274 $15,678
Modesto Irrigation District Line Construction Manager $12,435 $15,917 0% $0 $796 $0 $0 $0 $16,713 $0 $3,140 $159 $20 $33 $2 $0 $231 $20,297 0% $0 $20,297 $1,925 $18,372
Turlock Irrigation District Line Department Manager $11,808 $15,070 0% $0 $0 $0 $0 $0 $15,070 $42 $2,041 $131 $26 $28 $28 $0 $978 $18,344 0% $0 $18,344 $2,217 $16,127
Page 6 of 14
Packet Pg. 492

City of Redding
1/2022

City of Redding Electric Manager-Resources $9,591 $15,143 0% $0 $0 $0 $0 $0 $15,143 $1,509 inc inc inc $26 $11 $0 $220 $16,908 1% $151 $16,757 $1,743 $15,014
Rates and Resources DNA-self

Resource Planning and

Modesto Irrigation District Development Manager $13,064 $16,723 0% $0 $836 $0 $0 $0 $17,559 $0 $3,140 $159 $20 $33 $2 $0 $242 $21,155 0% $0 $21,155 $1,925 $19,230
Resource Planning
Turlock Irrigation District Department Manager $11,808 $15,070 0% $0 $0 $0 $0 $0 $15,070 $42 $2,041 $131 $26 $28 $28 $0 $978 $18,344 0% $0 $18,344 $2,217 $16,127
Page 7 of 14
Packet Pg. 493

City of Redding
1/2022


City of Redding Power Production $7,850 $12,395 0% $0 $0 $0 $0 $0 $12,395 $1,509 inc inc inc $26 $11 $0 $180 $14,120 1% $124 $13,996 $1,743 $12,253
Modesto Irrigation District Generation Supervisor $9,476 $12,132 0% $0 $607 $0 $0 $0 $12,739 $0 $3,140 $159 $20 $32 $2 $0 $176 $16,267 0% $0 $16,267 $1,925 $14,342
Turlock Irrigation District Power Plant Supervisor $10,043 $10,043 0% $0 $0 $0 $0 $0 $10,043 $0 $2,041 $131 $26 $28 $23 $0 $768 $13,061 0% $0 $13,061 $2,217 $10,844
Page 8 of 14
Packet Pg. 494

City of Redding
1/2022

City of Redding Substations $7,407 $11,700 0% $0 $0 $0 $0 $0 $11,700 $1,509 inc inc inc $26 $11 $0 $170 $13,415 1% $117 $13,298 $1,743 $11,555
DNA-self
City of Lodi Substation/Metering Supervisor $13,421 $13,421 0% $0 $403 $0 $0 $50 $600/yr Class A $13,873 $0 $1,795 $83 $17 $88 funded $0 $195 $16,050 2% $268 $15,782 $2,274 $13,508 Class A
Modesto Irrigation District Substation Supervisor $9,956 $12,745 0% $0 $637 $0 $0 $0 $13,382 $0 $3,140 $159 $20 $33 $2 $0 $185 $16,921 0% $0 $16,921 $1,925 $14,996
Turlock Irrigation District Substation Supervisor $10,043 $10,043 0% $0 $0 $0 $0 $0 $10,043 $0 $2,041 $131 $26 $28 $23 $0 $768 $13,061 0% $0 $13,061 $2,217 $10,844
Page 9 of 14
Packet Pg. 495

City of Redding
1/2022

Transmission and
City of Redding Distribution $12,438 $15,152 0% $0 $0 $0 $0 $0 $15,152 $1,509 inc inc inc $26 $11 $0 $220 $16,917 1% $152 $16,766 $1,743 $15,023

Valid System Operator Certification from an
Electric Distribution Operations DNA-self accredited training program within three (3) years
City of Lodi Supervisor $11,671 $12,256 0% $0 $368 $0 $0 $0 $12,624 $0 $1,795 $83 $17 $88 funded $0 $178 $14,784 2% $245 $14,539 $2,274 $12,265 of appointment.
Modesto Irrigation District Dispatch Shift Supervisor $13,064 $13,064 0% $0 $653 $0 $0 $0 $13,717 $0 $3,140 $159 $20 $33 $2 $0 $189 $17,260 0% $0 $17,260 $1,925 $15,335
Power Control Center Shift

Turlock Irrigation District Supervisor $12,239 $12,239 0% $0 $0 $0 $0 $0 $12,239 $0 $2,041 $131 $26 $28 $28 $0 $936 $15,430 0% $0 $15,430 $2,217 $13,213
% Redding is Above or Below Median 19.11% 16.69% 7.97% 12.05%
% Redding is Above or Below Mean 17.37% 15.13% 6.10% 9.44%
Page 10 of 14
Packet Pg. 496

City of Redding
1/2022

City of Redding Electric Utility Engineer $6,435 $10,226 0% $0 $0 $0 $0 $0 $10,226 $1,509 inc inc inc $25 $11 $0 $148 $11,919 1% $102 $11,817 $1,743 $10,074
Modesto Irrigation District Associate Electrical Engineer $9,476 $12,132 0% $0 $607 $0 $0 $0 $12,739 $0 $3,140 $159 $20 $32 $2 $0 $176 $16,267 0% $0 $16,267 $1,925 $14,342 PE desired
Turlock Irrigation District Assistant Engineer-Electrical $8,501 $10,849 0% $0 $0 $0 $0 $0 $10,849 $42 $2,041 $131 $26 $28 $25 $0 $830 $13,973 0% $0 $13,973 $2,217 $11,756 No PE
Page 11 of 14
Packet Pg. 497

City of Redding
1/2022

Electric Utility Engineering
City of Redding Assistant II $4,795 $7,609 0% $0 $0 $0 $0 $0 $7,609 $1,509 inc inc inc $19 $10 $0 $110 $9,257 1% $76 $9,181 $1,743 $7,438
Electric Engineering Technician

City of Healdsburg II $7,561 $9,191 0% $0 $0 $276 $0 $0 $9,467 $0 $2,051 $143 $18 $14 $35 $0 $133 $11,862 0% $0 $11,862 $4,127 $7,735
Electrical Engineering DNA-self

City of Lodi Technician $6,741 $8,193 0% $0 $246 $0 $0 $0 $8,438 $0 $1,795 $83 $17 $69 funded $0 $119 $10,521 2% $164 $10,357 $2,274 $8,083
Modesto Irrigation District Engineering Technician II $5,864 $7,507 0% $0 $375 $0 $0 $0 $7,882 $0 $3,140 $159 $20 $20 $2 $0 $109 $11,331 0% $0 $11,331 $1,925 $9,406
Engineering Technician II-

Turlock Irrigation District Electrical $6,760 $8,215 0% $0 $0 $0 $0 $0 $8,215 $0 $2,041 $131 $26 $28 $19 $0 $628 $11,089 0% $0 $11,089 $2,217 $8,872
Page 12 of 14
Packet Pg. 498

City of Redding
1/2022

Electric Utility Resource
City of Redding Planner $6,757 $10,737 0% $0 $0 $0 $0 $0 $10,737 $1,509 inc inc inc $26 $11 $0 $156 $12,438 1% $107 $12,331 $1,743 $10,588
Electric Utility Resources DNA-self

City of Lodi Analyst $9,397 $11,423 0% $0 $343 $0 $0 $0 $11,765 $0 $1,795 $83 $17 $88 funded $0 $166 $13,913 3% $343 $13,570 $2,274 $11,296
Modesto Irrigation District Resource Planner $9,147 $11,709 0% $0 $585 $0 $0 $0 $12,294 $0 $3,140 $159 $20 $31 $2 $0 $170 $15,816 0% $0 $15,816 $1,925 $13,891
Utility Analyst II-Resource

Turlock Irrigation District Planning $9,727 $12,417 0% $0 $0 $0 $0 $0 $12,417 $42 $2,041 $131 $26 $28 $28 $0 $940 $15,653 0% $0 $15,653 $2,217 $13,436
Page 13 of 14
Packet Pg. 499

City of Redding
1/2022

City of Redding Electrical Engineer $7,555 $11,934 0% $0 $0 $0 $0 $0 $11,934 $1,509 inc inc inc $26 $11 $0 $173 $13,653 1% $119 $13,533 $1,743 $11,790 PE
City of Lodi No Comparable Class Electrical Engineer is not budgeted
Modesto Irrigation District No Comparable Class Associate Electrical Engineer does not require PE
Turlock Irrigation District Associate Electrical Engineer $9,372 $11,958 0% $0 $0 $0 $0 $0 $11,958 $42 $2,041 $131 $26 $28 $28 $0 $915 $15,169 0% $0 $15,169 $2,217 $12,952 PE
Page 14 of 14
Packet Pg. 500

CITY OF REDDING
EXECUTIVE MANAGEMENT PAY-FOR-PERFORMANCE SALARY PLAN
Effective: January 23, 2022
Job Code Title Monthly Salary Range

96 City Clerk (Elected Official) NO RANGE $600
97 City Treasurer (Elected Official) NO RANGE $600
30 Director of Electric Utility $17,173 – $22,326
31 Assistant Director of Electric Utility $15,611 – $20,296
Attachment: ExecMgmtSalaryPlan-January 23, 2022 (available online) (9.1(e)--Unrepresented Salary Schedule)

35 Chief of Police $14,635 – $19,026
61 Electric Manager - Energy Management $14,165 – $18,415
84 Electric Manager - Engineering $14,165 – $18,415
12 Assistant City Manager $13,459 – $17,498
40 Fire Chief $13,013 – $16,918

88 Electric Program Supervisor - Energy Management $12,846 – $16,700
62 Electric Program Supervisor - Transmission & Distribution $12,846 – $16,700
20 Director of Public Works $12,818 – $16,665
76 Electric Manager - Power Production $12,114 – $15,748
69 Electric Manager - Financial $11,920 – $15,496

94 Chief Information Officer $11,920 – $15,496
63 Electric Manager - Customer Services and Metering $11,823 – $15,370

77 Electric Manager - Line $11,823 – $15,370
86 Electric Manager - Resources $11,823 – $15,370
43 Director of Development Services $11,618 – $15,103

52 Director of Community Services $11,618 – $15,103
134 Assistant City Attorney II $11,375 – $14,788
66 Electric Manager - Compliance $11,327 – $14,725

42 Deputy Fire Chief $11,212 – $14,576
87 Senior Electrical Engineer $11,092 – $14,420

64 Director of Finance $10,812 – $14,056
65 Personnel Director $10,812 – $14,056
18 Deputy City Manager $10,790 – $14,028

78 Electric Program Supervisor - Line $10,785 – $14,021
83 Electric Manager - Engineering (E&O) $9,890 – $13,975
106 Assistant Director of Public Works $10,570 – $13,741
80 Electric Program Supervisor - Substations $10,530 – $13,689

41 Electric Program Supervisor - Meter Shop $10,530 – $13,689
89 Electric Program Supervisor - Service Planning $10,392 – $13,510

135 Assistant City Attorney I $10,301 – $13,392
81 Electric Manager $10,106 – $13,139
108 Electrical Engineer $10,098 – $13,127

68 Operations/Compliance Engineer $10,098 – $13,127
112 Assistant City Engineer $9,990 – $12,988

Packet Pg. 501
82 Electric Program Supervisor $9,876 – $12,839
58 Electric Program Supervisor - Operational Technology $9,876 – $12,839
59 Electric Program Supervisor - Power Production $9,820 – $12,767
155 Electric Utility Senior Project Engineer $9,775 – $12,708

71 Assistant Director of Development Services/Building Official $9,710 – $12,623
93 Deputy Director of Public Works $9,640 – $12,533

54 Cyber Security Officer $9,379 – $12,193
138 Planning /Community Development Manager $9,269 – $12,050

50 Assistant Director - Community Services $9,181 – $11,935
252 Municipal Utilities Manager $9,181 – $11,935
192 Electric Utility Operational Technology Engineer $9,085 – $11,811
116 Electric Utility Resource Planner $9,085 – $11,811
53 Support Services Director $7,403 – $11,690
60 Finance Officer $8,979 – $11,673
72 Environmental Compliance Manager $8,836 – $11,488
127 Building Official $8,813 – $11,457
110 Electric Utility Engineer $8,652 – $11,248
151 Deputy City Attorney $8,621 – $11,208

75 Airports Manager $8,537 – $11,099
103 Housing Manager $8,317 – $10,813
111 Assistant Director of Development Services/City Engineer $6,711 – $10,608
182 Geographic Information Systems Manager $8,106 – $10,538
249 Field Foreman-Electrical Technician $8,097 – $10,527
95 Personnel Manager $7,980 – $10,374

90 Risk Manager $7,980 – $10,374
98 Administrator - Office of City Clerk $7,897 – $10,266

99 Administrator - Office of City Treasurer $7,897 – $10,266
131 Economic Development, Innovation and Equity Manager $7,773 – $10,106
121 Electric Utility Engineering Associate $7,570 – $9,842
105 Assistant Finance Officer $7,512 – $9,765
92 Parks & Facilities Manager $7,481 – $9,725
51 Communication Manager $7,451 – $9,686
195 Electric Utility Associate Resource Planner $7,342 – $9,545
107 Energy Services Account Manager $7,247 – $9,422
56 Senior Personnel Analyst $7,234 – $9,404
70 Information Technology Manager $5,849 – $9,283

209 Assistant Airports Manager $7,117 – $9,253
136 Electric Utility Engineering Assistant II $6,907 – $8,979

Packet Pg. 502
166 Purchasing Officer $6,812 – $8,856
113 Electric Utility Field Foreman $5,362 – $8,549

257 Power Plant Supervisor $5,362 – $8,549
125 Street Maintenance Superintendent $5,310 – $8,427
175 Management Assistant to the City Manager $6,477 – $8,421

248 Customer Services Operations Manager $5,196 $8,245
122 Electric Utility Information Systems and Mapping Supervisor $5,180 – $8,218
150 Electric Utility Engineering Assistant I $6,272 – $8,154
165 Parks Superintendent $6,225 – $8,093

169 Recreation Superintendent $6,225 – $8,093
73 Permit Center Manager $5,087 – $8,072
130 Fleet Manager $6,145 – $7,988

185 Police Services Manager $6,145 – $7,988
102 Convention Center and Visitors Bureau Manager $4,720 – $7,490

85 Director of Utilities/Customer Services $4,720 – $7,490
212 Electric Utility Supervising Arborist $4,417 – $7,045
152 Financial Management Specialist $4,446 – $7,037
259 Maintenance Planner/Materials Coordinator $4,446 – $7,037
123 Electric Utility Manager-Customer Contact $4,258 – $6,790
79 Tourism Officer $4,247 – $6,774
245 Executive Assistant to the City Manager $5,052 – $6,568
109 Reprographics Manager $5,052 – $6,568
156 Police Administrative Supervisor $4,063 – $6,479
Packet Pg. 503

CITY OF REDDING
Effective: July 10, 2022


–
Attachment: ExecMgmtSalaryPlan-July 10, 2022 (available online) (9.1(e)--Unrepresented Salary Schedule)

35 Chief of Police $15,659 $20,358
40 Fire Chief $13,859 – $18,017









Packet Pg. 504



103 Housing Manager $8,484 – $11,029

90 Risk Manager $8,139 – $10,582


Packet Pg. 505

130 Fleet Manager $6,267 – $8,148

Packet Pg. 506

CITY OF REDDING
Effective: July 9, 2023


35 Chief of Police $15,894 – $20,664

40 Fire Chief $14,067 – $18,287









Packet Pg. 507



103 Housing Manager $8,611 – $11,195

90 Risk Manager $8,262 – $10,741


Packet Pg. 508

130 Fleet Manager $6,361 – $8,270


Packet Pg. 509

CITY OF REDDING
Effective: October 31, 2021

Attachment: ExecMgmtSalaryPlan-October 31, 2021 (available online) (9.1(e)--Unrepresented Salary Schedule)

35 Chief of Police $10,653 – $16,837
40 Fire Chief $9,334 – $14,775
83 Electric Manager - Engineering (E&O) $9,890 – $13,975
63 Electric Manager - Customer Services $8,478 – $13,387
53 Support Services Director $7,403 – $11,690
Packet Pg. 510
111 Assistant Director of Development Services/City Engineer $6,711 – $10,608

50 Assistant Director - Community Services $6,589 $10,562
70 Information Technology Manager $5,849 – $9,283
103 Housing Manager $5,496 – $8,720
257 Power Plant Supervisor $5,362 – $8,549
125 Street Maintenance Superintendent $5,310 – $8,427
248 Customer Services Operations Manager $5,196 – $8,245
122 Electric Utility Information Systems and Mapping Supervisor $5,180 – $8,218
73 Permit Center Manager $5,087 – $8,072
90 Risk Manager $4,751 – $7,538
Packet Pg. 511
102 Convention Center and Visitors Bureau Manager $4,720 – $7,490
85 Director of Utilities/Customer Services $4,720 – $7,490
212 Electric Utility Supervising Arborist $4,417 – $7,045
152 Financial Management Specialist $4,446 – $7,037
–

169 Recreation Superintendent $4,446 $7,037
259 Maintenance Planner/Materials Coordinator $4,446 – $7,037
123 Electric Utility Manager-Customer Contact $4,258 – $6,790
79 Tourism Officer $4,247 – $6,774
130 Fleet Manager $4,175 – $6,657
156 Police Administrative Supervisor $4,063 – $6,479
Packet Pg. 512

City of Redding
Electric Department
8/2021
Attachment: Bryce Data_REU (available online) (9.1(e)--Unrepresented Salary Schedule)

Agency Median Housing Cost
Redding $345,400
Imperial Irrigation District $324,000
Modesto Irrigation District $388,800
Riverside $517,900
Roseville $587,300
Sacramento Municipal Utility District $435,600
Turlock Irrigation District $418,300
Shasta Lake $269,000
Trinity Public Utility District (Weaverville) $279,500

(Source- Sperling's Best Places; data pulled on 8/24/2021)
Page 1 of 41
Packet Pg. 513
City of Redding
Electric Department
8/2021
MEDIAN
% City of Redding % City of Redding Total Median Total
% City of Redding Is Is Above or Below City of Redding Labor Market Is Above or Below Compensation Compensation % City of Redding
City of Redding Labor Market Median Above or Below Labor City of Redding Labor Market Labor Market Total Median Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Maximum Base Salary Base Salary Market Median Total Cash Median Total Cash Median Compensation Compensation Median Payment Payment Market Median Comparability

Assistant Director of Electric Utility $17,961 $17,684 1.54% $17,961 $17,759 1.12% $19,631 $19,833 -1.03% $17,891 $18,131 -1.34% 3
Cybersecurity Officer $9,380 $12,717 -35.58% $9,380 $13,700 -46.06% $11,009 $15,202 -38.09% $9,269 $12,726 -37.30% 5
Electric Manager-Compliance $13,387 Insuff Data --- $13,387 Insuff Data --- $15,036 Insuff Data --- $13,296 Insuff Data --- 1
Electric Manager-Energy Management $16,296 $15,392 5.55% $16,296 $15,828 2.87% $17,958 $17,989 -0.17% $16,218 $15,225 6.12% 3
Electric Manager-Engineering $15,864 $15,824 0.25% $15,864 $15,828 0.23% $17,524 $19,574 -11.70% $15,784 $17,371 -10.05% 5
Electric Manager-Financial $14,689 $14,640 0.33% $14,689 $15,124 -2.96% $16,344 $18,474 -13.03% $14,604 $16,260 -11.34% 5
Electric Manager-Legislative $12,395 $13,326 -7.51% $12,395 $13,992 -12.89% $14,040 $17,499 -24.64% $12,300 $15,577 -26.64% 3
Electric Manager-Power Plant
Production $15,143 $16,985 -12.16% $15,143 $17,449 -15.23% $16,800 $19,987 -18.97% $15,060 $16,776 -11.39% 5
Electric Program Supervisor $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 0
Electric Program Supervisor-Customer
Programs $11,258 $12,961 -15.13% $11,258 $13,904 -23.50% $12,898 $17,015 -31.93% $11,158 $14,449 -29.50% 4
Electric Program Supervisor-Arborist $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 1
Electric Program Supervisor- Customer
Services $11,258 $7,864 30.15% $11,258 $8,342 25.90% $12,898 $11,276 12.57% $11,158 $9,214 17.42% 6
Electric Program Supervisor-Energy
Management $15,463 Insuff Data --- $15,463 Insuff Data --- $17,122 Insuff Data --- $15,382 Insuff Data --- 2
Electric Program Supervisor-Finance $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 0
Electric Program Supervisor-Line $12,519 $12,683 -1.31% $12,519 $13,426 -7.24% $14,164 $16,814 -18.71% $12,424 $14,892 -19.86% 5
Electric Program Supervisor-Meter
Shop $11,700 $11,737 -0.32% $11,700 $12,109 -3.50% $13,342 $15,791 -18.36% $11,602 $13,588 -17.12% 5
Operational Technology $11,921 Insuff Data --- $11,921 Insuff Data --- $13,564 Insuff Data --- $11,824 Insuff Data --- 2
Production $12,395 $11,778 4.98% $12,395 $12,367 0.23% $14,040 $15,849 -12.89% $12,300 $13,927 -13.23% 3
Electric Program Supervisor-Service
Planning $11,258 $10,193 9.46% $11,258 $10,231 9.13% $12,898 $13,392 -3.84% $11,158 $11,324 -1.49% 4
Electric Program Supervisor-Substation
Maintenance $11,700 $12,374 -5.76% $11,700 $12,993 -11.05% $13,342 $16,210 -21.50% $11,602 $14,508 -25.05% 5
Electric Program Supervisor-System
Operator-T&D $15,152 $12,563 17.09% $15,152 $13,005 14.17% $16,809 $16,187 3.70% $15,069 $14,119 6.30% 4
Electric Utility Associate Resource
Planner $8,757 $9,789 -11.78% $8,757 $10,257 -17.12% $10,381 $13,237 -27.51% $8,641 $11,279 -30.53% 4
Electric Utility Engineer $10,226 $10,124 1.00% $10,226 $10,574 -3.40% $11,861 $13,677 -15.32% $10,121 $11,621 -14.83% 6
Electric Utility Engineering Assistant I $6,910 $8,087 -17.03% $6,910 $8,896 -28.74% $8,520 $11,529 -35.33% $6,780 $9,082 -33.96% 5
Electric Utility Manager-Customer
Service and Metering $13,387 $12,834 4.13% $13,387 $13,581 -1.45% $15,036 $16,814 -11.83% $13,296 $14,750 -10.93% 5
Electric Utility Operational Technology
Engineer $10,737 $10,724 0.12% $10,737 $10,724 0.12% $12,374 $14,118 -14.09% $10,634 $11,775 -10.73% 5
Electric Utility Operations/ Compliance
Engineer $11,934 Insuff Data --- $11,934 Insuff Data --- $13,577 Insuff Data --- $11,837 Insuff Data --- 1
Electric Utility Senior Project Engineer $11,988 $13,093 -9.22% $11,988 $13,418 -11.93% $13,631 $16,857 -23.67% $11,891 $14,768 -24.19% 4
Electrical Engineer $11,934 $11,958 -0.20% $11,934 $11,958 -0.20% $13,577 $15,317 -12.82% $11,837 $13,075 -10.46% 3
Energy Services Account Manager $8,805 $10,819 -22.87% $8,805 $11,360 -29.02% $10,430 $14,826 -42.15% $8,690 $12,060 -38.79% 5
GIS Manager $9,849 Insuff Data --- $9,849 Insuff Data --- $11,481 Insuff Data --- $9,741 Insuff Data --- 1
Senior Electrical Engineer $12,761 $13,186 -3.33% $12,761 $13,650 -6.97% $14,407 $17,152 -19.05% $12,667 $15,047 -18.78% 5
Page 2 of 41
Packet Pg. 514

City of Redding
Electric Department
8/2021
MEAN
% City of Redding % City of Redding Total Mean Total
% City of Redding Is Is Above or Below City of Redding Labor Market Is Above or Below Compensation Compensation % City of Redding
City of Redding Labor Market Mean Above or Below Labor City of Redding Labor Market Labor Market Total Mean Total Labor Market Minus House Minus Housing is Above or Below
Survey Classification Maximum Base Salary Base Salary Market Mean Total Cash Mean Total Cash Mean Compensation Compensation Mean Payment Payment Market Mean Comparability

Assistant Director of Electric Utility $17,961 $18,061 -0.55% $17,961 $19,599 -9.12% $19,631 $21,536 -9.70% $17,891 $18,977 -6.07% 3
Cybersecurity Officer $9,380 $12,364 -31.81% $9,380 $12,883 -37.35% $11,009 $15,468 -40.51% $9,269 $13,049 -40.79% 5
Electric Manager-Compliance $13,387 Insuff Data --- $13,387 Insuff Data --- $15,036 Insuff Data --- $13,296 Insuff Data --- 1
Electric Manager-Energy Management $16,296 $15,045 7.67% $16,296 $15,216 6.63% $17,958 $18,205 -1.37% $16,218 $15,811 2.51% 3
Electric Manager-Engineering $15,864 $16,387 -3.30% $15,864 $17,004 -7.19% $17,524 $19,714 -12.50% $15,784 $17,251 -9.29% 5
Electric Manager-Financial $14,689 $14,734 -0.30% $14,689 $15,253 -3.84% $16,344 $17,993 -10.09% $14,604 $15,530 -6.34% 5
Electric Manager-Legislative $12,395 $12,770 -3.02% $12,395 $13,458 -8.58% $14,040 $16,339 -16.38% $12,300 $13,894 -12.96% 3
Electric Manager-Power Plant
Production $15,143 $16,385 -8.20% $15,143 $16,981 -12.14% $16,800 $19,716 -17.36% $15,060 $17,253 -14.56% 5
Electric Program Supervisor $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 0
Electric Program Supervisor-Customer
Programs $11,258 $13,311 -18.24% $11,258 $14,136 -25.56% $12,898 $16,901 -31.04% $11,158 $14,639 -31.20% 4
Electric Program Supervisor-Arborist $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 1
Electric Program Supervisor- Customer
Services $11,258 $8,720 22.54% $11,258 $9,165 18.59% $12,898 $11,872 7.95% $11,158 $9,536 14.54% 6
Electric Program Supervisor-Energy
Management $15,463 Insuff Data --- $15,463 Insuff Data --- $17,122 Insuff Data --- $15,382 Insuff Data --- 2
Electric Program Supervisor-Finance $11,258 Insuff Data --- $11,258 Insuff Data --- $12,898 Insuff Data --- $11,158 Insuff Data --- 0
Electric Program Supervisor-Line $12,519 $13,250 -5.84% $12,519 $13,988 -11.74% $14,164 $16,538 -16.76% $12,424 $14,176 -14.10% 5
Electric Program Supervisor-Meter
Shop $11,700 $12,719 -8.71% $11,700 $13,457 -15.01% $13,342 $16,062 -20.39% $11,602 $13,701 -18.10% 5
Operational Technology $11,921 Insuff Data --- $11,921 Insuff Data --- $13,564 Insuff Data --- $11,824 Insuff Data --- 2
Production $12,395 $12,520 -1.01% $12,395 $13,198 -6.48% $14,040 $15,809 -12.60% $12,300 $13,360 -8.62% 3
Electric Program Supervisor-Service
Planning $11,258 $10,774 4.30% $11,258 $11,010 2.20% $12,898 $14,036 -8.83% $11,158 $11,760 -5.40% 4
Substation Maintenance $11,700 $12,728 -8.79% $11,700 $13,452 -14.97% $13,342 $15,981 -19.78% $11,602 $13,618 -17.38% 5
Electric Program Supervisor-System
Operator-T&D $15,152 $12,914 14.77% $15,152 $13,239 12.62% $16,809 $16,353 2.71% $15,069 $14,077 6.58% 4
Electric Utility Associate Resource
Planner $8,757 $10,114 -15.50% $8,757 $10,645 -21.56% $10,381 $12,895 -24.21% $8,641 $10,422 -20.61% 4
Electric Utility Engineer $10,226 $10,279 -0.52% $10,226 $10,908 -6.67% $11,861 $13,555 -14.28% $10,121 $11,219 -10.85% 6
Electric Utility Engineering Assistant I $6,910 $8,204 -18.73% $6,910 $8,699 -25.89% $8,520 $11,481 -34.76% $6,780 $9,230 -36.15% 5
Electric Utility Manager-Customer
Service and Metering $13,387 $13,365 0.16% $13,387 $13,829 -3.30% $15,036 $16,570 -10.20% $13,296 $14,107 -6.10% 5
Electric Utility Operational Technology
Engineer $10,737 $10,476 2.43% $10,737 $10,906 -1.58% $12,374 $13,586 -9.79% $10,634 $11,123 -4.60% 5
Electric Utility Operations/ Compliance
Engineer $11,934 Insuff Data --- $11,934 Insuff Data --- $13,577 Insuff Data --- $11,837 Insuff Data --- 1
Electric Utility Senior Project Engineer $11,988 $12,687 -5.83% $11,988 $12,968 -8.17% $13,631 $16,052 -17.76% $11,891 $13,776 -15.86% 4
Electrical Engineer $11,934 $12,080 -1.22% $11,934 $12,887 -7.98% $13,577 $15,389 -13.35% $11,837 $13,013 -9.94% 3
Energy Services Account Manager $8,805 $11,392 -29.38% $8,805 $12,095 -37.37% $10,430 $14,696 -40.91% $8,690 $12,336 -41.96% 5
GIS Manager $9,849 Insuff Data --- $9,849 Insuff Data --- $11,481 Insuff Data --- $9,741 Insuff Data --- 1
Senior Electrical Engineer $12,761 $13,276 -4.04% $12,761 $13,789 -8.05% $14,407 $16,493 -14.48% $12,667 $14,031 -10.76% 5
Page 3 of 41
Packet Pg. 515

City of Redding
Electric Department
New Hires, Yet Classic Members Total Compensation Study
8/2021
Employee's Employee's Employer's Employer's Total
Portion of Portion of Portion of Portion of Compensation
Retirement Retirement Health Retirement Retirement minus ER Estimated Total
Paid by the Paid by the Longevity Certification/ Certification/ (Most Social Paid by the Paid by the portion of Monthly Compensation
Minimum Maximum Employer Employer Deferred pay at 10 Auto Education Education Cafeteria Expensive Life LTD Security/ Employee Employee retirement paid Housing minus Housing
Agency Classification Base Salary Base Salary (%) ($) Compensation Years Allowance Pay Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medi-Care Total Comp (%) ($) by EE Payment* Payment Comments
Assistant Director of
Redding Electric Utility $11,376 $17,961 0% $0 $0 $0 $0 $0 $17,961 $1,552 inc inc inc $26 $12 $0 $260 $19,810 1% $180 $19,631 $1,740 $17,891 No PE

Manager, Assistant Energy
Imperial Irrigation District Department $11,987 $15,299 0% $0 $1,530 $0 $0 $0 $16,829 $0 $1,982 $0 $0 $62 $0 $0 $960 $19,833 0% $0 $19,833 $1,702 $18,131
Modesto Irrigation District No Comparable Class

Utilities Assistant General
Riverside Manager-Energy Department $13,564 $17,684 0% $0 $75 $0 $0 $0 $17,759 $0 $1,482 $45 inc $85 $0 $0 $256 $19,627 0% $0 $19,627 $2,764 $16,863 Merit max is $20,336; No PE
Assistant Electric Utility
Roseville Director $15,819 $21,199 6.197% $1,314 $636 $0 $0 $1,060 5% for PE $24,209 $1,765 inc inc inc $64 $16 $100 $307 $26,461 6.197% $1,314 $25,147 $3,211 $21,936 No PE
Sacramento Municipal Utility
District No Comparable Class Assistant General Manager not budgeted
Turlock Irrigation District No Comparable Class
% Redding is Above or Below Median 1.54% 1.12% -1.03% -1.34%
*Estimated monthly housing payment - based on median cost of house using $50,000 down, excellent credit and 30 year loan; Source- Mortgage Calculator from Bank of America (as conducted in past salary studies);
Page 4 of 41
Packet Pg. 516

City of Redding
Electric Department
8/2021
Redding Chief Information Officer $7,850 $12,395 0% $0 $0 $0 $300 $0 $12,695 $1,552 inc inc inc $26 $12 $0 $180 $14,464 1% $124 $14,340 $1,740 $12,600

Chief Information
Officer/Manager of Information
Imperial Irrigation District Technology $13,216 $16,867 0% $0 $1,687 $0 $0 $0 $18,554 $0 $1,982 $0 $0 $69 $0 $0 $982 $21,587 0% $0 $21,587 $1,702 $19,885 No spec
Information Technology may be
Modesto Irrigation District Manager $10,670 $13,659 0% $0 $683 $0 provided $0 $14,342 $0 $3,078 $159 $20 $33 $24 $0 $198 $17,853 0% $0 $17,853 $1,922 $15,931 Reports to General Manager
Riverside Chief Innovation Officer $13,155 $19,010 0% $0 $75 $0 $350 $0 $19,435 $0 $1,482 $45 inc $91 $0 $0 $276 $21,329 0% $0 $21,329 $2,764 $18,565
Roseville Chief Information Officer $12,458 $16,695 6.197% $1,035 $501 $0 $0 $0 $18,230 $1,765 inc inc inc $50 $16 $100 $242 $20,404 6.197% $1,035 $19,369 $3,211 $16,158
Sacramento Municipal Utility DNA-self
District Chief Information Officer $21,973 $32,446 1.75% $568 $167 $0 $0 $0 $33,180 $0 $2,597 $169 $11 $15 funded $0 $1,208 $37,182 0% $0 $37,182 $2,203 $34,979 No spec
IT Services Department
Turlock Irrigation District Manager $11,808 $15,070 0% $0 $0 $0 $0 $0 $15,070 $42 $2,190 $133 $27 $28 $28 $0 $956 $18,474 0% $0 $18,474 $2,214 $16,260 Reports to CFO/AGM
Page 5 of 41
Packet Pg. 517

City of Redding
Electric Department
8/2021
Redding Cybersecurity Officer $6,666 $9,380 0% $0 $0 $0 $0 $0 $9,380 $1,552 inc inc inc $23 $12 $0 $136 $11,102 1% $94 $11,009 $1,740 $9,269

Imperial Irrigation District Cybersecurity Specialist II $7,335 $9,362 0% $0 $936 $0 $0 $0 $10,298 $0 $1,982 $0 $0 $38 $0 $0 $716 $13,034 0% $0 $13,034 $1,702 $11,332 No spec
Modesto Irrigation District No Comparable Class Information Security Officer not budgeted
Chief Innovation Security
Riverside Officer $10,171 $13,625 0% $0 $75 $0 $0 $0 $13,700 $0 $1,482 $45 inc $65 $0 $0 $198 $15,490 0% $0 $15,490 $2,764 $12,726 Merit max is $15,668
Senior Electric Technology
Roseville System Analyst $9,490 $12,717 6.197% $788 $382 $0 $0 $0 $13,887 $1,765 inc inc inc $38 $16 $100 $184 $15,990 6.197% $788 $15,202 $3,211 $11,991
District Manager, Cybersecurity $10,023 $14,292 1.75% $250 $167 $0 $0 $0 $14,709 $0 $2,597 $169 $11 $7 funded $0 $945 $18,439 0% $0 $18,439 $2,203 $16,236
Manager of Security and
Turlock Irrigation District Emergency Preparedness $9,266 $11,823 0% $0 $0 $0 $0 $0 $11,823 $42 $2,190 $133 $27 $28 $28 $0 $904 $15,175 0% $0 $15,175 $2,214 $12,961
Page 6 of 41
Packet Pg. 518

City of Redding
Electric Department
8/2021

Redding Director of Electric Utility $11,664 $18,740 0% $0 $0 $0 $300 $0 $19,040 $1,552 inc inc inc $26 $12 $0 $272 $20,901 1% $187 $20,713 $1,740 $18,973 No PE
Imperial Irrigation District No Comparable Class

Assistant General Manager- may be Assistant General Manager
Modesto Irrigation District Electric Resources $16,371 $21,282 0% $0 $1,064 $0 provided $0 $22,346 $0 $3,078 $159 $20 $33 $24 $0 $309 $25,968 0% $0 $25,968 $1,922 $24,046 Transmission/Distribution is paid the same; PE
Riverside Utilities General Manager $16,976 $24,406 0% $0 $75 $0 $400 $0 $24,881 $0 $1,482 $45 inc $117 $0 $0 $354 $26,879 0% $0 $26,879 $2,764 $24,115 PE
Roseville Electric Utility Director $19,774 $26,499 6.197% $1,642 $795 $0 $0 $1,325 5% PE $30,261 $1,765 inc inc inc $79 $16 $100 $384 $32,606 6.197% $1,642 $30,964 $3,211 $27,753 No PE
Sacramento Municipal Utility DNA-self AGM not budgeted; Have multiple Chief Officer
District Chief Officer $21,973 $32,446 1.75% $568 $167 $0 $0 $0 $33,180 $0 $2,597 $169 $11 $15 funded $0 $1,208 $37,182 0% $0 $37,182 $2,203 $34,979 classes- all paid the same; no job description
Assistant General Manager-
Electric Engineering and
Turlock Irrigation District Operations $16,912 $21,585 0% $0 $0 $0 $0 $0 $21,585 $42 $2,190 $133 $27 $28 $28 $0 $1,051 $25,084 0% $0 $25,084 $2,214 $22,870 PE
Shasta Lake (Director of
Electric Utility only) Electric Utility Director $17,047 $17,047 0% $0 $0 $0 $0 $0 $17,047 $0 $1,473 $150 $38 $35 $46 $0 $247 $19,036 0% $0 $19,036 $1,261 $17,775 PE desired
Trinity Public Utility District
(Director of Electric Utility
only) General Manager $19,896 $19,896 0% $0 $0 $0 $750 $0 $20,646 $0 $2,526 $185 $70 $100 $11 $0 $1,026 $24,564 0% $0 $24,564 $1,420 $23,144 No PE
Page 7 of 41
Packet Pg. 519

City of Redding
Electric Department
8/2021
Electric Manager-
Redding Compliance $8,478 $13,387 0% $0 $0 $0 $0 $0 $13,387 $1,552 inc inc inc $26 $12 $0 $194 $15,170 1% $134 $15,036 $1,740 $13,296

Resource Planning and Development Manager
Modesto Irrigation District No Comparable Class also over NERC compliance
Riverside No Comparable Class
Roseville No Comparable Class Supervisor level

Sacramento Municipal Utility Reliability Compliance DNA-self
District Manager $11,618 $15,392 1.75% $269 $167 $0 $0 $0 $15,828 $0 $2,597 $169 $11 $7 funded $0 $961 $19,574 0% $0 $19,574 $2,203 $17,371
Page 8 of 41
Packet Pg. 520

City of Redding
Electric Department
8/2021
Electric Manager-Energy
Redding Management $10,321 $16,296 0% $0 $0 $0 $0 $0 $16,296 $1,552 inc inc inc $26 $12 $0 $236 $18,121 1% $163 $17,958 $1,740 $16,218

Modesto Irrigation District No Comparable Class Supervisor level
3 position- Power Planning/Marketing Manager,

Utilities Power Resources Power Contracts/Projects Manager, Power Market
Riverside Manager $13,226 $16,077 0% $0 $75 $0 $0 $0 $16,152 $0 $1,482 $45 inc $77 $0 $0 $233 $17,989 0% $0 $17,989 $2,764 $15,225 Operations Manager; merit max is $18,490
Roseville No Comparable Class

Sacramento Municipal Utility Manager, Energy Trading and DNA-self
District Contracts $11,618 $15,392 1.75% $269 $167 $0 $0 $0 $15,828 $0 $2,597 $169 $11 $7 funded $0 $961 $19,574 0% $0 $19,574 $2,203 $17,371
Energy Settlements and
Turlock Irrigation District Trading Support Manager $10,709 $13,667 0% $0 $0 $0 $0 $0 $13,667 $42 $2,190 $133 $27 $28 $28 $0 $936 $17,051 0% $0 $17,051 $2,214 $14,837
% Redding is Above or Below Median 5.55% 2.87% -0.17% 6.12%
% Redding is Above or Below Mean 7.67% 6.63% -1.37% 2.51%
Page 9 of 41
Packet Pg. 521

City of Redding
Electric Department
8/2021
Electric Manager-
Redding Engineering $10,047 $15,864 0% $0 $0 $0 $0 $0 $15,864 $1,552 inc inc inc $26 $12 $0 $230 $17,683 1% $159 $17,524 $1,740 $15,784 PE

may be
Modesto Irrigation District Electric Engineering Manager $12,374 $15,839 0% $0 $792 $0 provided $0 $16,631 $0 $3,078 $159 $20 $33 $24 $0 $230 $20,174 0% $0 $20,174 $1,922 $18,252
Utilities Electrical Engineering
Riverside Manager $12,773 $15,526 0% $0 $75 $0 $0 $0 $15,601 $0 $1,482 $45 inc $75 $0 $0 $225 $17,428 0% $0 $17,428 $2,764 $14,664 Merit max is $17,855
added to base No PE-added 5% for PE to base; higher paid than
Roseville Electric Operations Manager $14,443 $19,356 6.197% $1,199 $581 $0 $0 $0 for PE $21,136 $1,765 inc inc inc $58 $16 $100 $281 $23,356 6.197% $1,199 $22,156 $3,211 $18,945 Power Engineering Manager
District Manager, Civil Engineering $11,618 $15,392 1.75% $269 $167 $0 $0 $0 $15,828 $0 $2,597 $169 $11 $7 funded $0 $961 $19,574 0% $0 $19,574 $2,203 $17,371 No PE
Operations Department
Turlock Irrigation District Manager $12,396 $15,824 0% $0 $0 $0 $0 $0 $15,824 $42 $2,190 $133 $27 $28 $28 $0 $967 $19,239 0% $0 $19,239 $2,214 $17,025 PE
Page 10 of 41
Packet Pg. 522

City of Redding
Electric Department
8/2021
Redding Electric Manager-Financial $9,303 $14,689 0% $0 $0 $0 $0 $0 $14,689 $1,552 inc inc inc $26 $12 $0 $213 $16,491 1% $147 $16,344 $1,740 $14,604

CFO/Manager Finance Department is what IID
matched but it over all of finance for the entire
Imperial Irrigation District No Comparable Class district
Pricing/Risk Management may be
Modesto Irrigation District Administrator $11,081 $14,404 0% $0 $720 $0 provided $0 $15,124 $0 $3,078 $159 $20 $33 $24 $0 $209 $18,646 0% $0 $18,646 $1,922 $16,724
Riverside Utilities Fiscal Manager $10,171 $12,979 0% $0 $75 $0 $0 $0 $13,054 $0 $1,482 $45 inc $62 $0 $0 $188 $14,831 0% $0 $14,831 $2,764 $12,067 Merit max is $14,924
Electric Utility Financial
Roseville Administrator $10,924 $14,640 6.197% $907 $439 $0 $0 $0 $15,986 $1,765 inc inc inc $44 $16 $100 $212 $18,124 6.197% $907 $17,216 $3,211 $14,005
Sacramento Municipal Utility Manager, Budget Office and DNA-self
District Rates $11,618 $16,576 1.75% $290 $167 $0 $0 $0 $17,033 $0 $2,597 $169 $11 $8 funded $0 $978 $20,797 0% $0 $20,797 $2,203 $18,594
Rates and Risk Department
Page 11 of 41
Packet Pg. 523

City of Redding
Electric Department
8/2021
Electric Manager-
Redding Legislative $7,850 $12,395 0% $0 $0 $0 $0 $0 $12,395 $1,552 inc inc inc $26 $12 $0 $180 $14,164 1% $124 $14,040 $1,740 $12,300

may be
Modesto Irrigation District Regulatory Administrator $10,410 $13,326 0% $0 $666 $0 provided $0 $13,992 $0 $3,078 $159 $20 $33 $24 $0 $193 $17,499 0% $0 $17,499 $1,922 $15,577

Utility Government Relations
Sacramento Municipal Utility Legislative and Regulatory DNA-self
District Program Manager $10,790 $14,292 1.75% $250 $167 $0 $0 $0 $14,709 $0 $2,597 $169 $11 $7 funded $0 $945 $18,439 0% $0 $18,439 $2,203 $16,236
Turlock Irrigation District No Comparable Class Director of External Affairs
Page 12 of 41
Packet Pg. 524

City of Redding
Electric Department
8/2021

Redding Electric Manager-Line $9,590 $15,143 0% $0 $0 $0 $0 $0 $15,143 $1,552 inc inc inc $26 $12 $0 $220 $16,952 1% $151 $16,800 $1,740 $15,060

may be
Modesto Irrigation District Line Construction Manager $12,073 $15,453 0% $0 $773 $0 provided $0 $16,226 $0 $3,078 $159 $20 $33 $24 $0 $224 $19,763 0% $0 $19,763 $1,922 $17,841
Riverside Utilities Electric Field Manager $12,773 $15,526 0% $0 $75 $0 $0 $0 $15,601 $0 $1,482 $45 inc $75 $0 $0 $225 $17,428 0% $0 $17,428 $2,764 $14,664 Merit max is $17,855
1 position over substation; maintenance, metering
Roseville Electric Operations Manager $13,755 $18,434 6.197% $1,142 $553 $0 $0 $0 $20,129 $1,765 inc inc inc $55 $16 $100 $267 $22,333 6.197% $1,142 $21,191 $3,211 $17,980 and dispatch
Sacramento Municipal Utility Manager, T/D Line DNA-self
District Construction and Maintenance $11,618 $16,985 1.75% $297 $167 $0 $0 $0 $17,449 $0 $2,597 $169 $11 $8 funded $0 $984 $21,219 0% $0 $21,219 $2,203 $19,016
Turlock Irrigation District Line Department Manager $11,808 $15,070 0% $0 $0 $0 $0 $0 $15,070 $42 $2,190 $133 $27 $28 $28 $0 $956 $18,474 0% $0 $18,474 $2,214 $16,260
Page 13 of 41
Packet Pg. 525

City of Redding
Electric Department
8/2021
Electric Manager-Power
Redding Plant Production $9,590 $15,143 0% $0 $0 $0 $0 $0 $15,143 $1,552 inc inc inc $26 $12 $0 $220 $16,952 1% $151 $16,800 $1,740 $15,060

may be
Modesto Irrigation District Generation Manager $13,326 $17,058 0% $0 $853 $0 provided $0 $17,911 $0 $3,078 $159 $20 $33 $24 $0 $247 $21,471 0% $0 $21,471 $1,922 $19,549
Riverside Utilities Generation Manager $12,773 $15,526 0% $0 $75 $0 $0 $0 $15,601 $0 $1,482 $45 inc $75 $0 $0 $225 $17,428 0% $0 $17,428 $2,764 $14,664 Merit max is $17,855
Power Generation
Roseville Superintendent $12,898 $17,285 6.197% $1,071 $519 $0 $0 $0 $18,875 $1,765 inc inc inc $52 $16 $100 $251 $21,058 6.197% $1,071 $19,987 $3,211 $16,776
Sacramento Municipal Utility Manager, Power Systems DNA-self
District Operations $11,618 $16,985 1.75% $297 $167 $0 $0 $0 $17,449 $0 $2,597 $169 $11 $8 funded $0 $984 $21,219 0% $0 $21,219 $2,203 $19,016
Combustion Turbine
Page 14 of 41
Packet Pg. 526

City of Redding
Electric Department
8/2021
Electric Manager-
Redding Resources $9,591 $15,143 0% $0 $0 $0 $0 $0 $15,143 $1,552 inc inc inc $26 $12 $0 $220 $16,952 1% $151 $16,800 $1,740 $15,060

Resource Planning and may be
Modesto Irrigation District Development Manager $12,683 $16,236 0% $0 $812 $0 provided $0 $17,048 $0 $3,078 $159 $20 $33 $24 $0 $235 $20,596 0% $0 $20,596 $1,922 $18,674
Utilities Power Resources
Riverside Manager $13,226 $16,077 0% $0 $75 $0 $0 $0 $16,152 $0 $1,482 $45 inc $77 $0 $0 $233 $17,989 0% $0 $17,989 $2,764 $15,225 Merit max is $18,490
Power Supply and Portfolio
Roseville Administrator $13,416 $17,979 6.197% $1,114 $539 $0 $0 $0 $19,633 $1,765 inc inc inc $54 $16 $100 $261 $21,828 6.197% $1,114 $20,714 $3,211 $17,503
District Manager, Resource Planning $11,333 $15,017 1.75% $263 $167 $0 $0 $0 $15,447 $0 $2,597 $169 $11 $7 funded $0 $956 $19,187 0% $0 $19,187 $2,203 $16,984
Resource Planning
Page 15 of 41
Packet Pg. 527

City of Redding
Electric Department
8/2021
Electric Program
Redding Supervisor $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158


District No Comparable Class
Page 16 of 41
Packet Pg. 528

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-Customer

Redding Programs $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158
Superintendent, General
Imperial Irrigation District Customer Services $10,322 $13,173 0% $0 $1,317 $0 $0 $0 $14,490 $0 $1,982 $0 $0 $54 $0 $0 $929 $17,455 0% $0 $17,455 $1,702 $15,753
Modesto Irrigation District Energy Services Supervisor $9,908 $12,683 0% $0 $634 $0 $0 $0 $13,317 $0 $3,078 $159 $20 $33 $24 $0 $184 $16,814 0% $0 $16,814 $1,922 $14,892

Electric Customer Program
Roseville Supervisor $10,925 $14,640 6.197% $907 $439 $0 $0 $0 $15,986 $1,765 inc inc inc $44 $16 $100 $212 $18,124 6.197% $907 $17,216 $3,211 $14,005
Turlock Irrigation District Energy Services Manager $9,989 $12,749 0% $0 $0 $0 $0 $0 $12,749 $42 $2,190 $133 $27 $28 $28 $0 $923 $16,120 0% $0 $16,120 $2,214 $13,906
Page 17 of 41
Packet Pg. 529

City of Redding
Electric Department
8/2021
Electric Program
Redding Supervisor-Arborist $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158

Superintendent, Energy
Imperial Irrigation District Compliance and Vegetation $8,087 $10,322 0% $0 $1,032 $0 $0 $0 $11,354 $0 $1,982 $0 $0 $42 $0 $0 $790 $14,168 0% $0 $14,168 $1,702 $12,466 No spec
Modesto Irrigation District No Comparable Class Contracted out

Page 18 of 41
Packet Pg. 530

City of Redding
Electric Department
8/2021

Minimum Maximum Paid by the Paid by the Longevity Certification/ Certification/ (Most Social Paid by the Paid by the portion of Monthly Compensation
Base Base Employer Employer Deferred pay at 10 Auto Education Education Cafeteria Expensive Life LTD Security/ Employee Employee retirement paid Housing minus Housing
Agency Classification Salary Salary (%) ($) Compensation Years Allowance Pay Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medi-Care Total Comp (%) ($) by EE Payment* Payment Comments
Electric Program
Supervisor- Customer
Redding Services $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158

Imperial Irrigation District Customer Services $10,322 $13,173 0% $0 $1,317 $0 $0 $0 $14,490 $0 $1,982 $0 $0 $54 $0 $0 $929 $17,455 0% $0 $17,455 $1,702 $15,753
Modesto Irrigation District Customer Services Supervisor $4,963 $6,353 0% $0 $318 $0 $0 $0 $6,671 $0 $3,078 $159 $20 $17 $17 $0 $92 $10,053 0% $0 $10,053 $1,922 $8,131
Utilities Customer Service
Riverside Supervisor $5,761 $6,998 0% $0 $75 $0 $0 $0 $7,073 $0 $1,482 $45 inc $34 $0 $0 $101 $8,735 0% $0 $8,735 $2,764 $5,971
Utility Customer Service
Roseville Supervisor $5,217 $6,992 6.197% $433 $210 $0 $0 $0 $7,635 $1,765 inc inc inc $21 $11 $100 $101 $9,634 6.197% $433 $9,200 $3,211 $5,989
Sacramento Municipal Utility Supervising Customer DNA-self
District Representative $6,588 $8,730 1.75% $153 $167 $0 $0 $0 $9,049 $0 $2,597 $169 $11 $4 funded $0 $668 $12,499 0% $0 $12,499 $2,203 $10,296
Customer Services Division
Page 19 of 41
Packet Pg. 531

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-Energy

Redding Management $12,722 $15,463 0% $0 $0 $0 $0 $0 $15,463 $1,552 inc inc inc $26 $12 $0 $224 $17,276 1% $155 $17,122 $1,740 $15,382
Supervisor, Computer
Imperial Irrigation District Systems Application $9,362 $11,949 0% $0 $1,195 $0 $0 $0 $13,144 $0 $1,982 $0 $0 $49 $0 $0 $911 $16,085 0% $0 $16,085 $1,702 $14,383
Modesto Irrigation District Power Scheduling Supervisor $10,670 $13,659 0% $0 $683 $0 $0 $0 $14,342 $0 $3,078 $159 $20 $33 $24 $0 $198 $17,853 0% $0 $17,853 $1,922 $15,931
Riverside No Comparable Class No Supervisor level

District No Comparable Class Manager level
Page 20 of 41
Packet Pg. 532

City of Redding
Electric Department
8/2021
Electric Program
Redding Supervisor-Finance $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158


District No Comparable Class No supervisor level
Page 21 of 41
Packet Pg. 533

City of Redding
Electric Department
8/2021
Electric Program
Redding Supervisor-Line $7,925 $12,519 0% $0 $0 $0 $0 $0 $12,519 $1,552 inc inc inc $26 $12 $0 $182 $14,290 1% $125 $14,164 $1,740 $12,424

Energy Construction and
Imperial Irrigation District Maintenance $9,922 $12,663 0% $0 $1,266 $0 $0 $0 $13,929 $0 $1,982 $0 $0 $52 $0 $0 $921 $16,884 0% $0 $16,884 $1,702 $15,182 No spec
Modesto Irrigation District Line Construction Supervisor $9,908 $12,683 0% $0 $634 $0 $0 $0 $13,317 $0 $3,078 $159 $20 $33 $24 $0 $184 $16,814 0% $0 $16,814 $1,922 $14,892
Riverside Utilities Electric Supervisor $11,956 $13,176 0% $0 $250 $0 $0 $0 $13,426 $0 $1,511 $55 inc $63 $0 $100 $191 $15,346 0% $0 $15,346 $2,764 $12,582
Roseville Electric Operations Supervisor $12,504 $16,757 6.197% $1,038 $503 $0 $0 $0 $18,298 $1,765 inc inc inc $50 $16 $100 $243 $20,472 6.197% $1,038 $19,434 $3,211 $16,223 Broad
Turlock Irrigation District Line Supervisor $10,970 $10,970 0% $0 $0 $0 $0 $0 $10,970 $0 $2,190 $133 $27 $28 $26 $0 $839 $14,213 0% $0 $14,213 $2,214 $11,999
Page 22 of 41
Packet Pg. 534

City of Redding
Electric Department
8/2021
Electric Program
Redding Supervisor-Meter Shop $7,407 $11,700 0% $0 $0 $0 $0 $0 $11,700 $1,552 inc inc inc $26 $12 $0 $170 $13,459 1% $117 $13,342 $1,740 $11,602

Imperial Irrigation District Supervisor, Electrical Metering $8,570 $10,939 0% $0 $1,094 $0 $0 $0 $12,033 $0 $1,982 $0 $0 $45 $0 $0 $837 $14,896 0% $0 $14,896 $1,702 $13,194
Modesto Irrigation District Metering Supervisor $10,670 $13,659 0% $0 $683 $0 $0 $0 $14,342 $0 $3,078 $159 $20 $33 $24 $0 $198 $17,853 0% $0 $17,853 $1,922 $15,931
Utilities Senior Electric Meter
Riverside Technician $9,533 $10,501 0% $0 $0 $0 $0 $0 $10,501 $0 $1,511 $55 inc $15 $0 $100 $152 $12,334 0% $0 $12,334 $2,764 $9,570 Supervises
Roseville Electric Operations Supervisor $12,504 $16,757 6.197% $1,038 $503 $0 $0 $0 $18,298 $1,765 inc inc inc $50 $16 $100 $243 $20,472 6.197% $1,038 $19,434 $3,211 $16,223 Broad
District Supervisor, Field Metering $8,431 $11,737 1.75% $205 $167 $0 $0 $0 $12,109 $0 $2,597 $169 $11 $5 funded $0 $898 $15,791 0% $0 $15,791 $2,203 $13,588
Turlock Irrigation District No Comparable Class Meter Supervisor not budgeted
Page 23 of 41
Packet Pg. 535

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-Operational

Redding Technology $7,546 $11,921 0% $0 $0 $0 $0 $0 $11,921 $1,552 inc inc inc $26 $12 $0 $173 $13,683 1% $119 $13,564 $1,740 $11,824

Principal Innovation
Riverside Technology Analyst $8,501 $11,399 0% $0 $75 $0 $0 $0 $11,474 $0 $1,482 $45 inc $55 $0 $0 $165 $13,221 0% $0 $13,221 $2,764 $10,457
Electric Technology Systems
Page 24 of 41
Packet Pg. 536

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-Power

Redding Production $7,850 $12,395 0% $0 $0 $0 $0 $0 $12,395 $1,552 inc inc inc $26 $12 $0 $180 $14,164 1% $124 $14,040 $1,740 $12,300
Modesto Irrigation District Generation Supervisor $9,201 $11,778 0% $0 $589 $0 $0 $0 $12,367 $0 $3,078 $159 $20 $31 $24 $0 $171 $15,849 0% $0 $15,849 $1,922 $13,927

Power Plant Operations and
Roseville Maintenance Supervisor $11,744 $15,738 6.197% $975 $472 $0 $0 $0 $17,185 $1,765 inc inc inc $47 $16 $100 $228 $19,342 6.197% $975 $18,367 $3,211 $15,156
Turlock Irrigation District Power Plant Supervisor $10,043 $10,043 0% $0 $0 $0 $0 $0 $10,043 $0 $2,190 $133 $27 $28 $23 $0 $768 $13,213 0% $0 $13,213 $2,214 $10,999
Page 25 of 41
Packet Pg. 537

City of Redding
Electric Department
8/2021
Employee's Employer's Employer's Total

Portion of Employee's Portion of Portion of Compensation
Retirement Portion of Health Retirement Retirement minus ER Estimated Total
Paid by the Retirement Longevity Certification/ Certification/ (Most Social Paid by the Paid by the portion of Monthly Compensation
Minimum Maximum Employer Paid by the Deferred pay at 10 Auto Education Education Cafeteria Expensive Life LTD Security/ Employee Employee retirement paid Housing minus Housing
Agency Classification Base Salary Base Salary (%) Employer ($) Compensation Years Allowance Pay Pay Notes Total Cash Plan Plan) Dental Vision Insurance Insurance RHSA Medi-Care Total Comp (%) ($) by EE Payment* Payment Comments

Redding Service Planning $7,127 $11,258 0% $0 $0 $0 $0 $0 $11,258 $1,552 inc inc inc $26 $12 $0 $163 $13,010 1% $113 $12,898 $1,740 $11,158

Engineering Technician
Modesto Irrigation District Supervisor $7,367 $9,431 0% $0 $472 $0 $0 $0 $9,903 $0 $3,078 $159 $20 $25 $24 $0 $137 $13,344 0% $0 $13,344 $1,922 $11,422
Utilities Supervising
Engineering Technician-
Riverside Electrical $7,968 $10,171 0% $0 $75 $0 $0 $0 $10,246 $0 $1,482 $45 inc $49 $0 $0 $147 $11,969 0% $0 $11,969 $2,764 $9,205 Merit Max is $11,697

Sacramento Municipal Utility Distribution Line Design DNA-self
District Supervisor $9,079 $13,277 1.75% $232 $167 $0 $0 $0 $13,676 $0 $2,597 $169 $11 $6 funded $0 $930 $17,391 0% $0 $17,391 $2,203 $15,188
Supervising Engineering
Technician-Electrical
Turlock Irrigation District Engineering $8,003 $10,215 0% $0 $0 $0 $0 $0 $10,215 $42 $2,190 $133 $27 $28 $24 $0 $781 $13,440 0% $0 $13,440 $2,214 $11,226
% Redding is Above or Below Mean 4.30% 2.20% -8.83% -5.40%
Page 26 of 41
Packet Pg. 538

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-Substation

Redding Maintenance $7,407 $11,700 0% $0 $0 $0 $0 $0 $11,700 $1,552 inc inc inc $26 $12 $0 $170 $13,459 1% $117 $13,342 $1,740 $11,602
Superintendent, Substation
Imperial Irrigation District Construction and Maintenance $9,450 $12,060 0% $0 $1,206 $0 $0 $0 $13,266 $0 $1,982 $0 $0 $49 $0 $0 $913 $16,210 0% $0 $16,210 $1,702 $14,508
Modesto Irrigation District Substation Supervisor $9,667 $12,374 0% $0 $619 $0 $0 $0 $12,993 $0 $3,078 $159 $20 $33 $24 $0 $179 $16,485 0% $0 $16,485 $1,922 $14,563
Utilities Substation
Riverside Construction Supervisor $10,209 $12,408 0% $0 $250 $0 $0 $0 $12,658 $0 $1,511 $55 inc $60 $0 $100 $180 $14,563 0% $0 $14,563 $2,764 $11,799
Roseville Electric Substation Supervisor $12,504 $16,757 6.197% $1,038 $503 $0 $0 $0 $18,298 $1,765 inc inc inc $50 $16 $100 $243 $20,472 6.197% $1,038 $19,434 $3,211 $16,223
District No Comparable Class Manager level
Turlock Irrigation District Substation Supervisor $10,043 $10,043 0% $0 $0 $0 $0 $0 $10,043 $0 $2,190 $133 $27 $28 $23 $0 $768 $13,213 0% $0 $13,213 $2,214 $10,999
Page 27 of 41
Packet Pg. 539

City of Redding
Electric Department
8/2021
Electric Program
Supervisor-System

Redding Operator-T&D $12,438 $15,152 0% $0 $0 $0 $0 $0 $15,152 $1,552 inc inc inc $26 $12 $0 $220 $16,961 1% $152 $16,809 $1,740 $15,069
Modesto Irrigation District Dispatch Shift Supervisor $12,683 $12,683 0% $0 $634 $0 $0 $0 $13,317 $0 $3,078 $159 $20 $33 $24 $0 $184 $16,814 0% $0 $16,814 $1,922 $14,892
Riverside Utilities Dispatch Supervisor $10,240 $12,442 0% $0 $250 $0 $0 $0 $12,692 $0 $1,511 $55 inc $60 $0 $100 $180 $14,598 0% $0 $14,598 $2,764 $11,834
Roseville No Comparable Class Dispatch reports to Electric Operations Manager

Supervisor, Distribution
Sacramento Municipal Utility Systems Operations-Field DNA-self
District Operations $10,790 $14,292 1.75% $250 $167 $0 $0 $0 $14,709 $0 $2,597 $169 $11 $7 funded $0 $945 $18,439 0% $0 $18,439 $2,203 $16,236
Turlock Irrigation District Power Control Shift Supervisor $12,239 $12,239 0% $0 $0 $0 $0 $0 $12,239 $0 $2,190 $133 $27 $28 $28 $0 $915 $15,561 0% $0 $15,561 $2,214 $13,347
Page 28 of 41
Packet Pg. 540

City of Redding
Electric Department
8/2021
Electric Utility Associate
Redding Resource Planner $5,518 $8,757 0% $0 $0 $0 $0 $0 $8,757 $1,552 inc inc inc $21 $12 $0 $127 $10,469 1% $88 $10,381 $1,740 $8,641

Imperial Irrigation District Planner Integrated Resources $7,335 $9,362 0% $0 $936 $0 $0 $0 $10,298 $0 $1,982 $0 $0 $38 $0 $0 $716 $13,034 0% $0 $13,034 $1,702 $11,332
Riverside Utilities Resources Analyst $7,227 $8,783 0% $0 $75 $0 $0 $0 $8,858 $0 $1,482 $45 inc $42 $0 $0 $127 $10,554 0% $0 $10,554 $2,764 $7,790 Merit max is $10,098
Roseville Electric Resources Planner I $9,026 $12,096 6.197% $750 $363 $0 $0 $0 $13,208 $1,765 inc inc inc $36 $16 $100 $175 $15,301 6.197% $750 $14,552 $3,211 $11,341
District No Comparable Class No entry level
Utility Analyst I-Resources
Turlock Irrigation District Planning $8,003 $10,215 0% $0 $0 $0 $0 $0 $10,215 $42 $2,190 $133 $27 $28 $24 $0 $781 $13,440 0% $0 $13,440 $2,214 $11,226
Page 29 of 41
Packet Pg. 541

City of Redding
Electric Department
8/2021
Redding Electric Utility Engineer $6,435 $10,226 0% $0 $0 $0 $0 $0 $10,226 $1,552 inc inc inc $25 $12 $0 $148 $11,963 1% $102 $11,861 $1,740 $10,121

Imperial Irrigation District Engineer I $7,335 $9,362 0% $0 $936 $0 $0 $0 $10,298 $0 $1,982 $0 $0 $38 $0 $0 $716 $13,034 0% $0 $13,034 $1,702 $11,332 EIT
Modesto Irrigation District Associate Electrical Engineer $9,201 $11,778 0% $0 $589 $0 $0 $0 $12,367 $0 $3,078 $159 $20 $31 $24 $0 $171 $15,849 0% $0 $15,849 $1,922 $13,927 PE desired
Utilities Associate Electrical
Riverside Engineer $6,154 $7,481 0% $0 $0 $0 $0 $0 $7,481 $0 $1,411 $45 inc $2 $0 $0 $108 $9,048 0% $0 $9,048 $2,764 $6,284 Tier 2 salary
Roseville Power Engineer II $9,100 $12,804 6.197% $793 $484 $0 $0 $640 5% PE $14,722 $1,765 inc inc inc $38 $25 $100 $186 $16,836 6.197% $793 $16,042 $3,211 $12,831 EIT
Sacramento Municipal Utility Associate Electrical Engineer- DNA-self
District Entry $7,097 $9,398 1.75% $164 $167 $0 $0 $0 $9,729 $0 $2,597 $169 $11 $4 funded $0 $719 $13,231 0% $0 $13,231 $2,203 $11,028 EIT
Turlock Irrigation District Assistant Engineer (electrical) $8,501 $10,849 0% $0 $0 $0 $0 $0 $10,849 $42 $2,190 $133 $27 $28 $25 $0 $830 $14,124 0% $0 $14,124 $2,214 $11,910
Page 30 of 41
Packet Pg. 542

City of Redding
Electric Department
8/2021
Redding Assistant I $4,332 $6,910 0% $0 $0 $0 $0 $0 $6,910 $1,552 inc inc inc $17 $10 $0 $100 $8,589 1% $69 $8,520 $1,740 $6,780

Imperial Irrigation District Engineer, Assistant $6,337 $8,087 0% $0 $809 $0 $0 $0 $8,896 $0 $1,982 $0 $0 $33 $0 $0 $619 $11,529 0% $0 $11,529 $1,702 $9,827 no spec
Modesto Irrigation District Engineering Technician I $5,158 $6,602 0% $0 $330 $0 $0 $0 $6,932 $0 $3,078 $159 $20 $17 $18 $0 $96 $10,319 0% $0 $10,319 $1,922 $8,397

Electric Engineering
Roseville Technician I $6,991 $9,836 6.197% $610 $395 $0 $0 $0 $10,841 $1,765 inc inc inc $30 $24 $100 $143 $12,902 6.197% $610 $12,293 $3,211 $9,082
Sacramento Municipal Utility Associate Distribution Design DNA-self
District Engineer-Entry $7,097 $9,398 1.75% $164 $167 $0 $0 $0 $9,729 $0 $2,597 $169 $11 $4 funded $0 $719 $13,231 0% $0 $13,231 $2,203 $11,028
Engineering Technician -
Turlock Irrigation District Electrical I $5,840 $7,099 0% $0 $0 $0 $0 $0 $7,099 $0 $2,190 $133 $27 $24 $17 $0 $543 $10,033 0% $0 $10,033 $2,214 $7,819
Page 31 of 41
Packet Pg. 543

City of Redding
Electric Department
8/2021
Redding Assistant II $4,795 $7,609 0% $0 $0 $0 $0 $0 $7,609 $1,552 inc inc inc $19 $11 $0 $110 $9,300 1% $76 $9,224 $1,740 $7,484

Modesto Irrigation District Engineering Technician II $5,694 $7,289 0% $0 $364 $0 $0 $0 $7,653 $0 $3,078 $159 $20 $19 $19 $0 $106 $11,054 0% $0 $11,054 $1,922 $9,132
Utilities Senior Engineering
Riverside Technician-Electric $7,124 $8,660 0% $0 $0 $0 $0 $0 $8,660 $0 $1,411 $45 inc $2 $0 $0 $126 $10,244 0% $0 $10,244 $2,764 $7,480 Tier 2 salary
Electric Engineering
Roseville Technician II $7,690 $10,820 6.197% $671 $425 $0 $0 $0 $11,915 $1,765 inc inc inc $32 $25 $100 $157 $13,994 6.197% $671 $13,324 $3,211 $10,113
Sacramento Municipal Utility Associate Distribution Design DNA-self
District Engineer-Journey $8,431 $11,171 1.75% $195 $167 $0 $0 $0 $11,533 $0 $2,597 $169 $11 $5 funded $0 $855 $15,171 0% $0 $15,171 $2,203 $12,968
Engineering Technician-
Turlock Irrigation District Electrical II $6,760 $8,215 0% $0 $0 $0 $0 $0 $8,215 $0 $2,190 $133 $27 $28 $19 $0 $628 $11,240 0% $0 $11,240 $2,214 $9,026
Page 32 of 41
Packet Pg. 544

City of Redding
Electric Department
8/2021
Electric Utility Manager-
Customer Service and

Redding Metering $8,478 $13,387 0% $0 $0 $0 $0 $0 $13,387 $1,552 inc inc inc $26 $12 $0 $194 $15,170 1% $134 $15,036 $1,740 $13,296

may be
Modesto Irrigation District Customer Services Manager $9,908 $12,683 0% $0 $634 $0 provided $0 $13,317 $0 $3,078 $159 $20 $33 $24 $0 $184 $16,814 0% $0 $16,814 $1,922 $14,892 Over billing and call center
Utilities Public
Benefits/Customer Relations Paid higher than Utilities Customer Services
Riverside Manager $8,658 $12,711 0% $0 $75 $0 $0 $0 $12,786 $0 $1,482 $45 inc $61 $0 $0 $184 $14,558 0% $0 $14,558 $2,764 $11,794 Manager
Utility Billing Operations In Finance, not Electric and also does
Roseville Manager $9,577 $12,834 6.197% $795 $385 $0 $0 $0 $14,014 $1,765 inc inc inc $39 $16 $100 $186 $16,120 6.197% $795 $15,325 $3,211 $12,114 water/wastewater/solid waste
Sacramento Municipal Utility Manager, Account DNA-self
District Management and Sales $11,333 $15,017 1.75% $263 $167 $0 $0 $0 $15,446 $0 $2,597 $169 $11 $7 funded $0 $956 $19,187 0% $0 $19,187 $2,203 $16,984
Customer Service Department Utility Billing, connect/disconnect, meter reading,
Turlock Irrigation District Manager $10,641 $13,581 0% $0 $0 $0 $0 $0 $13,581 $42 $2,190 $133 $27 $28 $28 $0 $935 $16,964 0% $0 $16,964 $2,214 $14,750 field collections and cashiering
% Redding is Above or Below Mean 0.16% -3.30% -10.20% -6.10%
Page 33 of 41
Packet Pg. 545

City of Redding
Electric Department
8/2021
Electric Utility Operational

Redding Technology Engineer $6,757 $10,737 0% $0 $0 $0 $0 $0 $10,737 $1,552 inc inc inc $26 $12 $0 $156 $12,482 1% $107 $12,374 $1,740 $10,634 BA

may be
Modesto Irrigation District Information Security Analyst $7,933 $10,156 0% $0 $508 $0 provided $0 $10,664 $0 $3,078 $159 $20 $27 $24 $0 $147 $14,118 0% $0 $14,118 $1,922 $12,196 BA
Innovation and Technology
Riverside Analyst II $6,289 $8,303 0% $0 $75 $0 $0 $0 $8,378 $0 $1,482 $45 inc $40 $0 $0 $120 $10,065 0% $0 $10,065 $2,764 $7,301 BA is one option
Electric Technology Systems
Roseville Technician $8,547 $12,026 6.197% $745 $461 $0 $0 $0 $13,232 $1,765 inc inc inc $36 $25 $100 $174 $15,332 6.197% $745 $14,587 $3,211 $11,376 AA
Sacramento Municipal Utility Senior Business Technology DNA-self
District Analyst $8,431 $11,171 1.75% $195 $167 $0 $0 $0 $11,533 $0 $2,597 $169 $11 $5 funded $0 $855 $15,171 0% $0 $15,171 $2,203 $12,968 No BA
Turlock Irrigation District IT Software Engineer II $8,403 $10,724 0% $0 $0 $0 $0 $0 $10,724 $42 $2,190 $133 $27 $28 $25 $0 $820 $13,989 0% $0 $13,989 $2,214 $11,775 BA
% Redding is Above or Below Mean 2.43% -1.58% -9.79% -4.60%
Page 34 of 41
Packet Pg. 546

City of Redding
Electric Department
8/2021

Electric Utility Operations/
Redding Compliance Engineer $7,555 $11,934 0% $0 $0 $0 $0 $0 $11,934 $1,552 inc inc inc $26 $12 $0 $173 $13,696 1% $119 $13,577 $1,740 $11,837 PE within one year
Imperial Irrigation District No Comparable Class Compliance Administrator-No PE
Modesto Irrigation District Senior Electrical Engineer $10,156 $13,000 0% $0 $650 $0 $0 $0 $13,650 $0 $3,078 $159 $20 $33 $24 $0 $189 $17,152 0% $0 $17,152 $1,922 $15,230 PE
Riverside No Comparable Class Utilities Senior Electrical Engineer -No PE

District No Comparable Class No PE- Principal Power Operations Engineer
Page 35 of 41
Packet Pg. 547

City of Redding
Electric Department
8/2021
Electric Utility Senior
Redding Project Engineer $7,546 $11,988 0% $0 $0 $0 $0 $0 $11,988 $1,552 inc inc inc $26 $12 $0 $174 $13,751 1% $120 $13,631 $1,740 $11,891 PE

Merit Max is $12,978; PE highly desirable or may
Utilities Senior Electrical be required as a matter of law, depending of the
Riverside Engineer $9,285 $11,285 0% $0 $75 $0 $0 $0 $11,360 $0 $1,482 $45 inc $54 $0 $0 $164 $13,105 0% $0 $13,105 $2,764 $10,341 assigned responsibilities
Roseville No Comparable Class Senior Power Engineer supervises

District Senior Electrical Engineer $10,023 $13,276 1.75% $232 $167 $0 $0 $0 $13,675 $0 $2,597 $169 $11 $6 funded $0 $930 $17,390 0% $0 $17,390 $2,203 $15,187 PE
Turlock Irrigation District Senior Electrical Engineer $10,331 $13,186 0% $0 $0 $0 $0 $0 $13,186 $42 $2,190 $133 $27 $28 $28 $0 $929 $16,563 0% $0 $16,563 $2,214 $14,349 PE
Page 36 of 41
Packet Pg. 548

City of Redding
Electric Department
8/2021

Electric Utility Resource
Redding Planner $6,757 $10,737 0% $0 $0 $0 $0 $0 $10,737 $1,552 inc inc inc $26 $12 $0 $156 $12,482 1% $107 $12,374 $1,740 $10,634

Planner Integrated Resources,
Imperial Irrigation District Principal $8,492 $10,838 0% $0 $1,084 $0 $0 $0 $11,922 $0 $1,982 $0 $0 $44 $0 $0 $829 $14,777 0% $0 $14,777 $1,702 $13,075
Modesto Irrigation District Resource Planner $8,880 $11,367 0% $0 $568 $0 $0 $0 $11,935 $0 $3,078 $159 $20 $30 $24 $0 $165 $15,410 0% $0 $15,410 $1,922 $13,488
Utilities Senior Resources
Riverside Analyst $8,680 $11,080 0% $0 $75 $0 $0 $0 $11,155 $0 $1,482 $45 inc $53 $0 $0 $161 $12,896 0% $0 $12,896 $2,764 $10,132 Journey level; merit max is $12,741
Roseville Electric Resources Planner II $9,928 $13,305 6.197% $825 $399 $0 $0 $0 $14,529 $1,765 inc inc inc $40 $16 $100 $193 $16,642 6.197% $825 $15,818 $3,211 $12,607
District Market Risk Specialist $7,830 $10,374 1.75% $182 $167 $0 $0 $0 $10,722 $0 $2,597 $169 $11 $5 funded $0 $794 $14,299 0% $0 $14,299 $2,203 $12,096
Turlock Irrigation District Utility Analyst II $9,727 $12,417 0% $0 $0 $0 $0 $0 $12,417 $42 $2,190 $133 $27 $28 $28 $0 $918 $15,783 0% $0 $15,783 $2,214 $13,569
Page 37 of 41
Packet Pg. 549

City of Redding
Electric Department
8/2021

Redding Electrical Engineer $7,555 $11,934 0% $0 $0 $0 $0 $0 $11,934 $1,552 inc inc inc $26 $12 $0 $173 $13,696 1% $119 $13,577 $1,740 $11,837 PE

Imperial Irrigation District Engineer II $8,492 $10,838 0% $0 $1,084 $0 $0 $0 $11,922 $0 $1,982 $0 $0 $44 $0 $0 $829 $14,777 0% $0 $14,777 $1,702 $13,075 PE
Modesto Irrigation District No Comparable Class Associate Electrical Engineer-PE desired
Riverside No Comparable Class No PE
PE pay added
Roseville Power Engineer II $9,555 $13,444 6.197% $833 $503 $0 $0 $0 to base $14,781 $1,765 inc inc inc $40 $25 $100 $195 $16,906 6.197% $833 $16,073 $3,211 $12,862 5% added to base pay for PE
Sacramento Municipal Utility Associate Electrical Engineer-Journey- PE is now
District No Comparable Class desired
Turlock Irrigation District Associate Electrical Engineer $9,372 $11,958 0% $0 $0 $0 $0 $0 $11,958 $42 $2,190 $133 $27 $28 $28 $0 $911 $15,317 0% $0 $15,317 $2,214 $13,103 PE
Page 38 of 41
Packet Pg. 550

City of Redding
Electric Department
8/2021

Energy Services Account
Redding Manager $5,549 $8,805 0% $0 $0 $0 $0 $0 $8,805 $1,552 inc inc inc $22 $12 $0 $128 $10,518 1% $88 $10,430 $1,740 $8,690

Manager Energy Regulatory
Imperial Irrigation District and Strategy Marketing $10,872 $13,876 0% $0 $1,388 $0 $0 $0 $15,264 $0 $1,982 $0 $0 $57 $0 $0 $939 $18,241 0% $0 $18,241 $1,702 $16,539 No job description
Modesto Irrigation District Major Account Representative $8,452 $10,819 0% $0 $541 $0 $0 $0 $11,360 $0 $3,078 $159 $20 $29 $24 $0 $157 $14,826 0% $0 $14,826 $1,922 $12,904
Utilities Principal Program
Riverside Services Representative $7,173 $9,609 0% $0 $75 $0 $0 $0 $9,684 $0 $1,482 $45 inc $46 $0 $0 $139 $11,396 0% $0 $11,396 $2,764 $8,632
Roseville Key Account Representative $9,539 $12,783 6.197% $792 $383 $0 $0 $0 $13,959 $1,765 inc inc inc $38 $16 $100 $185 $16,063 6.197% $792 $15,271 $3,211 $12,060
District Strategic Account Advisor II $7,453 $9,871 1.75% $173 $167 $0 $0 $0 $10,210 $0 $2,597 $169 $11 $5 funded $0 $755 $13,748 0% $0 $13,748 $2,203 $11,545
Page 39 of 41
Packet Pg. 551

City of Redding
Electric Department
8/2021

Redding GIS Manager $6,570 $9,849 0% $0 $0 $0 $0 $0 $9,849 $1,552 inc inc inc $24 $12 $0 $143 $11,579 1% $98 $11,481 $1,740 $9,741


District GIS Manager $9,539 $12,634 1.75% $221 $167 $0 $0 $0 $13,022 $0 $2,597 $169 $11 $6 funded $0 $921 $16,727 0% $0 $16,727 $2,203 $14,524
Page 40 of 41
Packet Pg. 552

City of Redding
Electric Department
8/2021


Redding Senior Electrical Engineer $8,082 $12,761 0% $0 $0 $0 $0 $0 $12,761 $1,552 inc inc inc $26 $12 $0 $185 $14,535 1% $128 $14,407 $1,740 $12,667 PE
Merit Max is $12,978; PE highly desirable or may
Utilities Senior Electrical be required as a matter of law, depending of the
Riverside Engineer $9,285 $11,285 0% $0 $75 $0 $0 $0 $11,360 $0 $1,482 $45 inc $54 $0 $0 $164 $13,105 0% $0 $13,105 $2,764 $10,341 assigned responsibilities
Roseville Senior Power Engineer $11,666 $15,634 6.197% $969 $469 $0 $0 $0 $17,072 $1,765 inc inc inc $47 $16 $100 $227 $19,226 6.197% $969 $18,258 $3,211 $15,047 PE
District Senior Electrical Engineer $10,023 $13,276 1.75% $232 $167 $0 $0 $0 $13,675 $0 $2,597 $169 $11 $6 funded $0 $930 $17,390 0% $0 $17,390 $2,203 $15,187 PE
Turlock Irrigation District Senior Electrical Engineer $10,331 $13,186 0% $0 $0 $0 $0 $0 $13,186 $42 $2,190 $133 $27 $28 $28 $0 $929 $16,563 0% $0 $16,563 $2,214 $14,349 PE
Page 41 of 41
Packet Pg. 553

2022 Salary Adjustment Recommendations for Unrepresented Employees (non-Electric)
Max % Increase New Max

Title Monthly Rec* Monthly
City Manager $ 19,190 16% $ 22,326
City Attorney $ 17,569 15% $ 20,204
Chief of Police $ 16,837 13% $ 19,026
Assistant City Manager $ 13,989 25% $ 17,498
Attachment: Unrepresented Non-Electric Recommended Increases 1.23.22 (9.1(e)--Unrepresented Salary Schedule)

Fire Chief $ 14,775 15% $ 16,918
Director of Public Works $ 13,887 20% $ 16,665
Chief Information Officer $ 12,395 25% $ 15,496
Director of Community Services $ 12,205 24% $ 15,103
Director of Development Services $ 12,279 23% $ 15,103
Assistant City Attorney II $ 12,859 15% $ 14,788
Deputy Fire Chief $ 12,899 13% $ 14,576
Director of Finance $ 11,713 20% $ 14,056
Personnel Director $ 10,637 32% $ 14,056
Deputy City Manager $ 11,690 20% $ 14,028
Assistant Director of Public Works $ 11,451 20% $ 13,741
Assistant City Attorney I $ 10,223 31% $ 13,392
Assistant City Engineer $ 9,277 40% $ 12,988
Assistant Director of Development Services/Building Official $ 10,608 19% $ 12,623
Deputy Director of Public Works $ 11,091 13% $ 12,533
Cyber Security Officer $ 9,380 30% $ 12,193
Planning /Community Development Manager $ 10,299 17% $ 12,050
Municipal Utilities Manager $ 10,562 13% $ 11,935
Assistant Director - Community Services $ 10,562 13% $ 11,935
Finance Officer $ 10,516 11% $ 11,673
Environmental Compliance Manager $ 9,045 27% $ 11,488
Building Official $ 9,747 18% $ 11,457
Deputy City Attorney $ 8,427 33% $ 11,208
Airports Manager $ 8,879 25% $ 11,099
Housing Manager $ 8,720 24% $ 10,813
Geographic Information Systems Manager $ 9,849 7% $ 10,538
Field Foreman-Electrical Technician $ 9,747 8% $ 10,527
Personnel Manager $ 8,104 28% $ 10,374
Risk Manager $ 7,538 38% $ 10,374
Administrator - Office of City Clerk $ 8,927 15% $ 10,266
Administrator - Office of City Treasurer $ 8,927 15% $ 10,266
Equity/Economic Development/Innovation Mngr $ 9,286 9% $ 10,106
Assistant Finance Officer $ 8,878 10% $ 9,765
Parks & Facilities Manager $ 8,104 20% $ 9,725
Communication Manager $ 8,072 20% $ 9,686
Senior Personnel Analyst $ 7,179 31% $ 9,404
Assistant Airports Manager $ 7,010 32% $ 9,253
Purchasing Officer $ 7,701 15% $ 8,856
Management Assistant to the City Manager $ 7,323 15% $ 8,421
Parks Superintendent $ 7,037 15% $ 8,093
Recreation Superintendent $ 7,037 15% $ 8,093
Fleet Manager $ 6,657 20% $ 7,988
Police Services Manager $ 6,657 20% $ 7,988
Executive Assistant to the City Manager $ 6,255 5% $ 6,568
Reprographics Manager $ 5,090 29% $ 6,568
*Percentages rounded to nearest whole number
Page 1 of 1
Packet Pg. 554
2022 Salary Adjustment Recommendations for Unrepresented Employees (Electric)
Max % Increase New Max

Title Monthly Rec* Monthly
Director of Electric Utility $ 18,741 19% $ 22,326
Assistant Director of Electric Utility $ 17,961 13% $ 20,296
Electric Manager-Engineering $ 15,864 16% $ 18,415
Electric Manager-Energy Management $ 16,296 13% $ 18,415
Attachment: Unrepresented Electric Recommended Increases 1.23.22 (9.1(e)--Unrepresented Salary Schedule)

Electric Program Supervisor-Energy Management $ 15,463 8% $ 16,700
Electric Program Supervisor-System Operator-T&D $ 15,152 10% $ 16,700
Electric Manager-Power Plant Production $ 15,143 4% $ 15,748
Electric Manager-Financial $ 14,689 5% $ 15,496
Electric Manager-Line $ 15,143 2% $ 15,370
Electric Manager-Resources $ 15,143 2% $ 15,370
Electric Utility Manager-Customer Service and Metering $ 13,387 15% $ 15,370
Electric Manager-Compliance $ 13,387 10% $ 14,725
Senior Electrical Engineer $ 12,761 13% $ 14,420
Electric Program Supervisor-Line $ 12,519 12% $ 14,021
Electric Program Supervisor-Substation Maintenance $ 11,700 17% $ 13,689
Electric Program Supervisor-Meter Shop $ 11,700 17% $ 13,689
Electric Program Supervisor-Service Planning $ 11,258 20% $ 13,510
Electric Manager $ 12,395 6% $ 13,139
Electric Utility Operations/ Compliance Engineer $ 11,934 10% $ 13,127
Electrical Engineer $ 11,934 10% $ 13,127
Electric Program Supervisor $ 11,258 14% $ 12,839
Electric Program Supervisor-Operational Technology $ 11,921 8% $ 12,839
Electric Program Supervisor-Power Production $ 12,395 3% $ 12,767
Electric Utility Senior Project Engineer $ 11,988 6% $ 12,708
Electric Utility Resource Planner $ 10,737 10% $ 11,811
Electric Utility Operational Technology Engineer $ 10,737 10% $ 11,811
Electric Utility Engineer $ 10,226 10% $ 11,248
Electric Utility Engineering Associate $ 8,340 18% $ 9,842
Electric Utility Associate Resource Planner $ 8,757 9% $ 9,545
Energy Services Account Manager $ 8,805 7% $ 9,422
Electric Utility Engineering Assistant II $ 7,609 18% $ 8,979
Electric Utility Engineering Assistant I $ 6,910 18% $ 8,154
*Percentages rounded to nearest whole number
Page 1 of 1
Packet Pg. 555
CITY OF REDDING
ITEM NO. 9.10(a) Finance/City Treasurer
***APPROVED BY***
SUBJECT: 9.10(a)--Consider acceptance of the City of Redding Annual Comprehensive
Financial Report for the year ended June 30, 2021.
Recommendation
Accept the City of Redding Annual Comprehensive Financial Report for the fiscal year ended
June 30, 2021.
Fiscal Impact
None
Alternative Action
The City Council can reject the Annual Comprehensive Financial Report for the fiscal year
ended June 30, 2021, and provide additional direction to staff.
Background/Analysis
The audit of the City of Redding for the fiscal year that ended June 30, 2021, has been
completed. The City of Redding received an unmodified opinion from the auditor, The Pun
Group, LLP, a firm of Certified Public Accountants, on the report as presented. The Annual
Comprehensive Financial Report (ACFR) is available for review in the City Clerk’s Office. It
should also be noted that the Government Finance Officers Association of the United States and
Canada (GFOA) awarded a Certificate of Achievement of Excellence in Financial Reporting to
the City of Redding for its Comprehensive Annual Financial Report for the fiscal year ended
June 30, 2020. This was the 37th consecutive year that the City of Redding has achieved this
prestigious award. In order to be awarded a Certificate of Achievement, a government must
publish an easily readable and efficiently organized annual comprehensive financial report. This
report must satisfy both generally accepted accounting principals (GAAP) and applicable legal
requirements.
Packet Pg. 556

Re: 9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021 Page 2
A Certificate of Achievement is valid for a period of one year only. Staff believes the current
annual comprehensive financial report continues to meet the Certificate of Achievement Program
requirements, and the ACFR will again be submitted for consideration for GFOA’s award
program.
• This is a routine operational item occurring on an annual basis.
Attachments
ACFR Final - FYE June 30, 2021 (available online)
Packet Pg. 557

Open/Close Bookmarks
for Fiscal Year Ended June 30, 2021

Annual Comprehensive Financial Report
Packet Pg. 558

Attachment: ACFR Final - FYE June 30, 2021 (available online) (9.10(a)--Annual Comprehensive Financial Report-year ended June 30, 2021)
Go to Table of Contents
Open/Close Bookmarks Go to Table of Contents
CITY OF REDDING
REDDING, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2021
Prepared by:
FINANCE DEPARTMENT
i Packet Pg. 559

ii
This page intentionally left blank
Packet Pg. 560

iii
Introductory Section
Packet Pg. 561

iv
Packet Pg. 562

City of Redding
Table of Contents
Page
INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................ v

Transmittal Letter ...........................................................................................................................................................ix
Certificate of Achievement for Excellence in Financial Reporting – GFOA ...............................................................xvi
Organization Chart ..................................................................................................................................................... xvii
Directory of City Officials ........................................................................................................................................ xviii
FINANCIAL SECTION
Independent Auditors’ Report on Financial Statements ........................................................................................... 3
Management’s Discussion and Analysis (Required Supplementary Information – Unaudited) ........................... 7
Basic Financial Statements:
Government-Wide Financial Statements:

Statement of Net Position ................................................................................................................................. 28
Statement of Activities and Changes in Net Position ....................................................................................... 30
Fund Financial Statements:

Governmental Fund Financial Statements:
Balance Sheet............................................................................................................................................. 36
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .............................................................................. 39
Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................... 40
Reconciliation of the Governmental Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Government-Wide
Statement of Activities and Changes in Net Position ............................................................................. 41
Proprietary Fund Financial Statements:
Statement of Net Position .......................................................................................................................... 44
Statement of Revenues, Expenses, and Changes in Net Position .............................................................. 48
Statement of Cash Flows ........................................................................................................................... 50
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position .......................................................................................................... 56
Statement of Changes in Fiduciary Net Position ....................................................................................... 57
Notes to the Basic Financial Statements ............................................................................................................. 59

Index to Notes to the Basic Financial Statements ............................................................................................ 61
v Packet Pg. 563

City of Redding
Table of Contents (Continued)
Page
FINANCIAL SECTION (Continued):
Required Supplementary Information (Unaudited):
Budgetary Principles ........................................................................................................................................... 143

Schedule of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual:
General Fund ................................................................................................................................................ 144
Schedules of Changes in Net Pension Liability and Related Ratios -
Public Employees Retirement System Miscellaneous Plan (CalPERS) ....................................................... 146
Schedules of Plan Contributions - Public Employees Retirement System
Miscellaneous Plan (CalPERS) .................................................................................................................... 148
Public Employees Retirement System Safety Plan (CalPERS).................................................................... 150
Schedules of Plan Contributions - Public Employees Retirement System
Safety Plan (CalPERS) ................................................................................................................................. 152
Schedules of Changes in Net Pension Liability and
Related Ratios - Public Agency Retirement Services Enhancement Plan (PARS) ...................................... 154
Public Employees Retirement System Miscellaneous Plan (CalPERS) ....................................................... 156
Schedules of Public Agency Retirement Services Retirement Enhancement Plan
Contributions All Tiers (PARS) ................................................................................................................... 158
Schedules of Changes in Net OPEB Liability and Related Ratios ..................................................................... 160
Schedule of Contributions-OPEB ....................................................................................................................... 162
Supplementary Information:
Non-Major Governmental Funds:

Combining Balance Sheet ............................................................................................................................ 168
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .................................... 170
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:
Parking Special Revenue Fund .............................................................................................................. 172
Street Maintenance Special Revenue Fund............................................................................................ 173
Community Development Special Revenue Fund ................................................................................. 174
Housing Special Revenue Fund ............................................................................................................. 175
General Special Revenue Fund .............................................................................................................. 176
Library Special Revenue Fund .............................................................................................................. 177
General Capital Projects Fund - Major Fund ......................................................................................... 178
Non-Major Enterprise Funds:

Combining Statement of Fund Net Position................................................................................................. 180
Statement of Revenues, Expenses, and Changes in Fund Net Position ....................................................... 183
Combining Statement of Cash Flows ........................................................................................................... 184
Internal Service Funds:

Combining Statement of Net Position .......................................................................................................... 188
Combining Statement of Activities and Changes in Net Position ................................................................ 191
Combining Statement of Cash Flows ........................................................................................................... 192
Fiduciary Funds:
Combining Statement of Fiduciary Net Position.......................................................................................... 196
vi Packet Pg. 564
City of Redding
Table of Contents (Continued)
Page
Other Supplementary Information:
Supplementary Information Regarding Passenger Facility Charges ......................................................................... 201
Report on Internal Control Over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards and Compliance .................................................................. 202
For the quarters ended September 30, 2020, December 31, 2020,
March 31, 2021, and June 30, 2021 .................................................................................................................... 204
STATISTICAL SECTION
Index .......................................................................................................................................................................... 209
Financial Trends:
Net Position by Component – Last Ten Fiscal Years ......................................................................................... 210
Changes in Net Position – Last Ten Fiscal Years ............................................................................................... 212
Fund Balances of Governmental Funds – Last Ten Fiscal Years ....................................................................... 217
Changes in Fund Balance of Governmental Fund – Last Ten Fiscal Years ....................................................... 218
Revenue Capacity:
General Governmental Tax Revenues by Source – Last Ten Fiscal Years ........................................................ 221
Revenue Base – Own Source Revenue – Last Ten Fiscal Years ........................................................................ 222
Electric Utility Rates – Last Ten Fiscal Years .................................................................................................... 224
Principal Electric Utility Payers – Last Ten Fiscal Years ................................................................................... 227
Debt Capacity:
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years............................................................................ 228
Computation of Direct and Overlapping Debt .................................................................................................... 231
Legal Debt Margin Information – Last Ten Fiscal Years ................................................................................... 232
Wastewater Revenue Bond Coverage – Last Ten Fiscal Years .......................................................................... 234
Water Revenue Bond Coverage – Last Ten Fiscal Years ................................................................................... 236
Electric Revenue Bond Coverage – Last Ten Fiscal Years ................................................................................ 238
Demographic and Economic Information:

Demographic Statistics – Last Ten Fiscal Years ................................................................................................ 239
Principal Employers in the Greater Redding Metropolitan Area – Last Ten Fiscal Years ................................. 240
Full-Time City Budgeted Employees by Function/Program – Last Ten Fiscal Years........................................ 241
Operating Information:
Capital Assets Statistics by Function/Program – Last Ten Fiscal Years ............................................................ 243
Operating Indicators by Function/Program – Last Ten Fiscal Years .................................................................. 244
Supplemental Historical Information:

Statement of Physical Condition of Airport Assets ............................................................................................ 249
History and Statement of Physical Condition of Electric Utility System Assets ................................................ 250
History and Statement of Physical Condition of Storm Drainage Utility System Assets ................................... 253
History and Statement of Physical Condition of Wastewater Utility System Assets ......................................... 255
History and Statement of Physical Condition of Water Utility System Assets .................................................. 258
vii Packet Pg. 565

viii
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FINANCE DEPARTMENT
530.225.4079
FAX 530.225.4324
December 22, 2021
Honorable Mayor, Members of

City Council, and City Manager
City of Redding, California 96001
Honorable Members:
In accordance with State and local statutes, the City of Redding (City) hereby submits the Annual Comprehensive
Financial Report for the year ended June 30, 2021. Responsibility for both the accuracy of the presented data and
the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe that
the data, as presented, is accurate in all material aspects; that it is presented in a manner designed to fairly set
forth the financial position and result of operations of the City in accordance with generally accepted accounting
principles; and that all disclosures necessary to enable the reader to gain maximum understanding of the City’s
financial affairs have been made.
The Pun Group, a firm of licensed certified public accountants has issued an unmodified opinion on the City of
Redding’s financial statements for fiscal year ended June 30, 2021.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is
designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found
immediately following the report of the independent auditors.
PROFILE OF THE CITY
The City of Redding is a general law city, incorporated under the laws of the State of California in 1887. A
council of five members elected at large for alternating four-year terms governs the City. The Mayor, Vice-
Mayor, City Manager, and City Attorney are appointed by the City Council. The City Clerk and City Treasurer
are also elected officials and serve four-year terms.
Redding is the county seat for Shasta County and is located on the Sacramento River approximately 160 miles
north of Sacramento, the state capital, and 150 miles east of the Pacific Ocean at the northernmost end of the
Sacramento Valley. The City has an estimated population of 91,715 and encompasses approximately 60 square
miles within the corporate limits. Extracting timber and the processing of wood by-products; along with
agriculture, tourism, medical services, and government have historically been the pillars of the local economy.
Over the past few decades, there has been a general shift toward a service-based economy.
This report includes all of the funds of the City. Financial information for separate legal entities related to the
City of Redding includes the Redding Housing Authority, Redding Area Bus Authority, the Redding Joint Powers
Financing Authority and the Redding Capital Services Corporation. All are accounted for in the City’s financial
statements in accordance with Governmental Accounting and Financial Reporting Standards. Component unit
financial reports are on file with the City. Under California State law all redevelopment agencies were dissolved.
The Redding Redevelopment Agency was dissolved on January 31, 2012 and all excess assets were transferred to,
and continue to be accounted for, in a private purpose trust fund.
ix Packet Pg. 567

REPORTING ENTITY AND ITS SERVICES
City Council members in separate sessions serve as the governing board of the Redding Joint Powers Financing
Authority and the Redding Capital Services Corporation. All five members of the City Council sit on the eight-
member governing board of the Redding Area Bus Authority and the six member Housing Authority’s board.
City staff provides accounting and administrative services to all four agencies. Additional detail is provided in
Note 1, Subparagraph A of the financial statements.
Redding is a full-service city. This includes public safety (police and fire), highways and streets, public
improvements, planning and zoning, recreation and parks, library, airports, convention and auditorium facility,
utilities (electric, water, wastewater, storm drainage, and solid waste collection and disposal), and general
administrative services.
LOCAL ECONOMY
The growth and health of an area’s economy can be determined by monitoring a wide variety of indicators. Listed
below are some of these indicators in the Redding area.
Population Characteristics - The City was one of the fastest growing cities in California between 1970 and 1990,
growing to 66,432 residents in 1990 from 16,659 in 1970. However, lately the City’s population growth has
slowed. From 2000 to 2010 the City’s population grew by an average of 1.11 percent and from 2010 to 2020
grew by an average of .35 percent. During the last year the chart below shows the City’s population decreased
2.03 percent. This is due to the nature of the data sources used, the report from the California State Department of
Finance was produced before the final U.S. Census Bureau information of 2020 was published. The population
reported by the U.S. Census Bureau for 2020 was 93,611 which represented a 4.17 percent increase for The City’s
population represents approximately 51% of Shasta County’s population. The following table indicates
population growth for the City and Shasta County from 1970 to 2021:
City of Redding Shasta County

Annualized Annualized
Percent Percent
Change over Change over
Year Population Interval Population Interval
1970 16,659 --- 77,640 ---
1980 41,995 9.69% 119,449 4.40%
1990 66,432 4.69% 147,036 2.10%
2000 80,865 1.99% 163,256 1.05%
2010 89,861 1.11% 177,223 0.85%
2020 * 93,611 * 0.35% * 182,155 * 0.23%
2021 91,715 -2.03% 177,797 -2.39%
Source: 1970-2020 data from U.S. Census; 2021 estimates from the California State Department of
Finance as of May 1 (January 1, 2021 report).
* Revised
x Packet Pg. 568

The City’s population, over the next 10 years, is projected to grow by approximately 636 an increase of
approximately .7%. The Redding area is expected to maintain approximately 50% of the total Shasta County
population because of a variety of factors that will support urban development, including utilities (wastewater,
storm drainage, water, electric, and solid waste), employment, regional shopping, transportation services, and
reduced commuting.
Housing Costs - Housing in the City is less costly than in many other urban areas in the State of California and
on the West Coast. The following table sets forth the median price of housing in other urban areas of California
as compared to Shasta County, in which Redding is the largest city, as of June 2021:
Region Median Home Price

Shasta County $365,000
Sacramento $525,000
Los Angeles $796,120
Orange County $1,138,000
San Francisco $1,950,000
Source: California Association of Realtors
Industry and Employment - Extracting timber and the processing of wood by-products, together with
agriculture, tourism, medical services, and government, have historically been the major sectors of employment in
the City. However, the City’s economic base has diversified to a regional service economy supported by retail and
wholesale trade plus educational, recreational, medical, and government services for an area covering several
counties.
The major non-local government employers in the City and the County include those in medical services, and
retail services. Major employers in the City of Redding, their products or services, and the approximate number
of their respective full-time employees as of June 2021 are listed in the following table:
Employer Product/Services Employees

Mercy Medical Center Medical Facilities/Services 1,906
Shasta County (*) County Services 1,800
City of Redding (**) City Services 800
Shasta Regional Medical Center Medical Facilities/Services 746
Redding Rancheria Casino/Redding Rancheria 733
CA Transportation Department Highways, Freeways, etc. 532
Shasta Union High School District Education 507
Shasta Community Health Medical Services 475
Wal Mart Retail 413
Shasta Community College (*) Education 407
(* ) Full –time equivalent positions. This includes employees who work outside of the City.
(**) Full-time budgeted positions
Source: Derived from the Employment Development Department’s (EDD) listing of the top employers in Shasta County.
xi Packet Pg. 569

According to the State Employment Development Department, the unemployment rate of the City’s metropolitan
area was 6.8 percent on June 30, 2021. The following table sets forth the number and rate (expressed as a
percentage) of unemployed persons living within the City’s metropolitan area for the month of June 2012 through
June 2021:
Fiscal Year
Ending Labor Unemployment
June 30 Force Number Rate
2012 76,030 11,012 14.5%
2013 75,061 8,972 12.0%
2014 74,813 7,204 9.6%
2015 74,189 5,806 7.8%
2016 74,408 5,237 7.0%
2017 74,089 4,358 5.9%
2018 73,795 3,778 5.1%
2019 72,829 3,502 4.8%
2020 72,305 7,226 10.0%
2021 73,899 5,041 6.8%
Source: State Department of Employment
All numbers revised annually to source.
Construction Activity - For the calendar year ending December 2020, 6,770 building permits were issued, with a
total permit valuation of $169,753,251. This represents a 32% increase in the number of permits from the
previous calendar year. Permit activity has been increasing steadily the past three years, likely as a result of
increased construction for repairing widespread damage throughout the City caused by wildfire, snow, and hail
events. Multi-family permits have increased due to increased available grant funding for affordable housing.
Commercial permits have steadily increased the last three years as well.
The following table sets forth the value and number of permits for new single and multiple family dwellings and
businesses located in the City for the last four calendar years:
2017 2018 2019 2020
Single Family Units 141 114 223 205
Value Single Family* $32,687,799 $28,703,596 $65,182,744 $59,870,685
Multi-Family Units 0 0 91 4
Multi-Family Permits** 1 0 7 1
Value Multi-dwellings $0 $0 $9,220,325 $38,036,402
Number of Permits 31 8 24 37
Value Business $9,303,198 $16,747,229 $33,802,961 $35,760,718
Total Permits*** 4,303 4,010 5,147 6,770
Value Total all
$75,755,282 $86,089,896 $163,718,973 $169,753,251
Permits***
* Value of new construction only.
** Includes hotel and apartment units - "R" occupancies.
*** Numbers Revised
Source: City of Redding Development Services Department
xii Packet Pg. 570

Commerce - The City is a regional center of commerce for several Northern California counties. This is
evidenced by its many shopping centers and malls. Support for retail sales is derived from a retail trade area
population of approximately 127,300 in the primary trade area and approximately 257,000 in the secondary trade
area. The primary trade area consists of the metropolitan urban area, including the cities of Redding, Shasta Lake,
Anderson, and Red Bluff. The secondary trade area consists of Shasta, Trinity, and Tehama counties.
Taxable transactions in the City were approximately $2.3 billion in calendar year 2020, a 2.64% decrease over the
same period for 2019.
Taxable Taxable Transactions
Transactions Percentage
Year (in Thousands) Increase (Decrease)
2011 $1,732,786 7.30%
2012 $1,840,953 6.24%
2013 $1,924,122 4.52%
2014 $1,943,607 1.01%
2015 $1,992,806 2.53%
2016 $2,022,557 1.49%
2017 $2,118,481 4.74%
2018 $2,198,010 * 3.75%
2019 $2,332,526 * 6.12%
2020 $2,270,948 -2.64%
* Revised
Source: California Department of Tax and Fee Administration
Transportation - The City enjoys a strategic location on U.S. Interstate Highway 5, the principal transportation
artery running north-south from Mexico to Canada. The City is also bisected by State Highway 299 and State
Route 44, key east-west transportation arteries in Northern California.
The City is served by the Union Pacific Railroad and Amtrak for rail transportation. Greyhound serves the City
with bus service. United Express Airlines provides air service from Redding Municipal Airport to San Francisco
and Los Angeles, California. Alaska Airlines provides air service from Redding Municipal Airport to Seattle,
Washington. Avelo Airlines provides air service from Redding Municipal Airport to Burbank, California.
Redding Area Bus Authority (RABA) is the City’s multi-bus transportation system and offers thirteen different
fixed routes, rural service and demand response (curb-to-curb) services. RABA had a total ridership of 348,800
over the fiscal year which is an average total monthly ridership of approximately 29,070. Ridership over the past
two fiscal years has dropped due to the impacts of COVID-19.
Utilities - Electricity, solid waste collection and disposal, water, storm drainage, and wastewater services are
provided by enterprise operations owned and operated by the City. Natural gas is provided by Pacific Gas and
Electric Company (PG&E); basic telephone service by AT&T.
xiii Packet Pg. 571

Community Services - Youth in the area attend school at one of 39 elementary schools, 9 middle/junior high
schools, 16 charter schools, 1 regional occupation programs and 12 high schools. There are several higher
educational institutions in the immediate area offering bachelor and master’s degrees: Chico State University
Center for Regional and Continuing Education (located in the Health Science & University Center, downtown
Redding), National University, Simpson University, and Shasta Bible College & Graduate School. Shasta
Community College, a two-year institution, offers both day and evening courses to over 12,018 students. In
addition, there are several Vocational & Technical schools offering a diverse range of programs.
The City’s parks system includes 56 developed parks and facilities, encompassing over 597 developed acres. This
system includes nearly 180 acres of natural area parks, 39-plus miles of City-owned trails, and 16 special purpose
facilities. Among these special purpose facilities are the Redding Civic Auditorium, which hosts
cultural/performing arts programs, conferences, and conventions; the Redding Aquatic Center; the Redding Big
League Dreams Sports Park; the California Soccer Park; the Senior Citizens Center; the Martin Luther King Jr.
Community Center, the Benton Dog Park; three boat ramp facilities that provide access to the Sacramento River;
and almost 1,000 acres of natural open space.
The City serves as the primary medical center for Northern California. The City’s two general care hospitals
serve approximately 330,000 people in Shasta, Tehama, Trinity, Siskiyou, and Lassen counties. The two largest
hospitals have a total of 509 beds and employ approximately 2,652 full-time staff members. In addition, the City
also has several specialized hospitals.
LONG-TERM FINANCIAL PLANNING
The City has long-range financial plans (typically ten years) for all of its major funds. On August 4, 2020 Council
Policy 412 was revised to change the minimum cash reserve balance from 5% to 10%. It is the policy of the City
Council that all major funds except the Electric Utility maintain a minimum of 10% of expenditures in cash
reserves in all years of their financial plans. Due to the dynamic industry, it is Council policy that the Electric
Utility maintains a minimum of 1.80x Debt Service Coverage (DSC) without reserves and maintains unrestricted
cash reserves of 150 days of cash on hand. All of the City’s long- range financial plans meet these criteria.
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
The City’s accounting records are maintained on the modified accrual basis for governmental fund types and on
the accrual basis for proprietary fund types. In developing the City’s accounting system, consideration is given to
the adequacy of internal accounting controls which are designed to provide reasonable, but not absolute,
assurance regarding:
1. The safeguarding of assets against losses from unauthorized use or disposition.

2. The reliability of financial records for preparing financial statements and maintaining
accountability of assets.
The concept of reasonable assurance recognized that the cost of a control procedure should not exceed the
benefits likely to be derived and that the evaluation of costs and benefits require estimates and judgments of
management.
All internal control evaluations occur within the above framework. We believe the City’s internal accounting
controls adequately safeguard assets and provide reasonable assurance of proper recording of financial
transactions.
xiv Packet Pg. 572

Budgetary control is maintained at the department and fund level. The City Manager may transfer appropriations
between divisions within a department within a fund; however, any revision that increases total fund expenditures
without providing additional revenue to cover the total expenditure must be approved by City Council.
The City utilizes the encumbrance system as a management control technique to assist in controlling
expenditures.
FEDERAL GRANTS SINGLE AUDIT APPROACH
The City of Redding is required to undergo a single audit in conformity with the provisions of the Single Audit
Act of 1984, U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local
Governments and Non-Profit Organizations, and the OMB’s Uniform Guidance. This report has been prepared
under the “single audit” concept. Under this approach, one agency is recognized as the cognizant agency or
oversight agency of the Office of Management and Budget. In the case of the City of Redding, the State of
California acts as the single audit oversight agency. The financial report will be reviewed by the oversight agency
for compliance with all Federal grant requirements, and notification of the results will be provided to other
Federal agencies. A separate schedule of Federal financial assistance is available upon request.
As a recipient of Federal, State, and County financial assistance, the City of Redding is responsible for
implementing an adequate internal control structure to ensure compliance with applicable laws and regulations
related to those programs. The results of the City of Redding’s single audit for the fiscal year ended June 30,
2021, provided no instances of material weaknesses in the internal control structure or significant violation of
applicable laws and regulations.
CERTIFICATE OF ACHIEVEMENT
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City of Redding for its Annual Comprehensive
financial report (ACFR) for the fiscal year ended June 30, 2020. This was the 37th consecutive year that the
government has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a
government must publish an easily readable and efficiently organized Annual Comprehensive financial report.
This report must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our current Annual
Comprehensive financial report continues to meet the Certificate of Achievement Program requirements, and we
are submitting it to the GFOA to determine its eligibility for another certificate.
ACKNOWLEDGMENTS
I would like to take this opportunity to thank the members of the Audit Committee and the City Council for their
cooperation and support in conducting the financial operations of the City in a responsible and progressive
manner. Appreciation is also expressed to all City departments who contributed information provided in this
financial report and the Finance Department’s staff who made this presentation possible. It is the combined effort
of all participants that resulted in the issuance of this document.
Allyn Feci Clark, CPA, CPFO

Director of Finance/City Treasurer
xv Packet Pg. 573

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Redding
California
For its Comprehensive Annual

Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
xvi Packet Pg. 574

xvii
Packet Pg. 575
MUNICIPAL OFFICIALS
City Council
Mayor .......................................................................................Erin Resner

Vice Mayor ....................................................................... Kristen Schreder
Council Member ........................................................... Michael Dacquisto
Council Member ................................................................. Mark Mezzano
Council Member ...................................................................... Julie Winter
Administrative Personnel
City Manager ................................................................................ Barry Tippin

Assistant City Manager ........................................................... Sheri DeMaagd
City Attorney ...............................................................................Barry DeWalt
City Clerk .......................................................................................... Pam Mize
City Treasurer ......................................................................... Allyn Feci Clark
Director of Community Services ................................................... Kim Niemer
Director of Development Services ......................................................... Vacant
Director of Electric ........................................................................... Dan Beans
Director of Financial Services ................................................ Allyn Feci Clark
Director of Information Technology ..................................... Tony Van Boekel
Director of Personnel................................................................ Sheri DeMaagd
Director of Public Works ......................................................... Chuck Aukland
Fire Chief....................................................................... Jerrod Vanlandingham
Police Chief ................................................................................. Bill Schueller
xviii Packet Pg. 576

1
Financial Section
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2
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INDEPENDENT AUDITORS’ REPORT

Redding, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Redding, California (the “City”), as of
and for the year ended June 30, 2021, and the related notes to the basic financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation,
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are
free from material misstatement, whether due to fraud or error.
Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the
Investment in Joint Ventures of the Transmission Agency of Northern California, which collectively represent the
following percentages of assets, net position, revenues and expenses of the following opinion units:
Opinion Unit Assets Net Position Revenue

Business-type Activities 0.65% 1.09% 0.36%
M ajor Enterprise Fund:

Electric Utility 1.53% 3.85% 0.58%
Those statements were audited by other auditors whose reports have been furnished to us, and our opinions, insofar as
they relate to the amounts included for investment in joint ventures, are based solely on the reports of the other
auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement.
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Tel: 925-974-3394 • Fax: 949-777-8850

Redding, California
Page 2
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the
auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in
order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Opinions
In our opinion, based on our audit and the report of other auditors, the basic financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, and the
respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion
and Analysis on pages 7 through 24 and Budgetary Principles, Schedules of Revenues, Expenditures, and Changes in
Fund Balance-Budget and Actual - General Fund, Schedules of Changes in Net Pension Liability and Related Ratios,
Schedules of Plan Contributions, Schedules of Changes in Net OPEB Liability and Related Ratios, and Schedule of
Contributions on pages 143 through 162 be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board
who considers it to be an essential part of financial reporting for placing the basic financial statements in an
appropriate operational, economic, or historical context. We and other auditors have applied certain limited procedures
to the Required Supplementary Information in accordance with auditing standards generally accepted in the United
States of America, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
City’s basic financial statements. The Introductory Section, Combining and Individual Non-major Fund Financial
Statements and Budgetary Comparison Schedules, and Statistical Section, are presented for purposes of additional
analysis and are not a required part of the basic financial statements. The Schedule of Passenger Facility Charges
Collected and Expended and Interest Collected is presented for purposes of additional analysis as specified in the
Passenger Facility Charge Guide for Public Agencies, issued by the Federal Aviation Administration, and is not a
required part of the basic financial statements.
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Redding, California
Page 3
The Combining and Individual Non-Major Fund Financial Statements, Budgetary Comparison Schedules, and
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected, are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records used to prepare
the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the Combining and Individual Non-Major Fund Financial
Statements, Budgetary Comparison Schedules, and Schedule of Passenger Facility Charges Collected and Expended
and Interest Collected, are fairly stated in all material respects in relation to the basic financial statements as a whole.
The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit of the
basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 21, 2021, on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is
an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s
internal control over financial reporting and compliance.

December 21, 2021
5 Packet Pg. 581

6
Packet Pg. 582

City of Redding
Management’s Discussion and Analysis
As management of the City of Redding (the City), we offer readers of the City’s financial statements this narrative
overview and analysis of the financial activities of the City for the fiscal year ending June 30, 2021. The
management’s discussion and analysis is designed to (a) assist the reader in focusing on significant financial
issues, (b) provide an overview of the City’s financial activity, (c) identify changes in the City’s financial position
(its ability to address future challenges), (d) identify any material deviations from the financial plan (approved
budget), and (e) identify individual fund issues or concerns.
We encourage readers to consider the information presented here in conjunction with additional information that
we have furnished in our letter of transmittal (beginning on page ix) and the financial statements (beginning on
page 25).
USING THIS FINANCIAL REPORT/OVERVIEW OF REPORT
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The
basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial
statements, and 3) notes to the financial statements. This report also contains other supplementary information in
addition to the basic financial statements to provide the reader further understanding of the City.
Government-wide Financial Statements
The government-wide financial statements are designed to provide the readers with a broad overview of the City’s
finances, in a manner similar to a private-sector business. The government-wide financial statements consist of
the following parts:
Statement of Net Position: The Statement of Net Position presents information on all of the City’s Assets and
Deferred Outflows of Resources and Liabilities and Deferred Inflows of Resources with the difference reported as
Net Position.
Net Position = (Assets + Deferred Outflows of Resources) – (Liabilities + Deferred

Inflows of Resources)
Over time, the change in net position may serve as a useful indicator of whether the financial position of the City
is improving or deteriorating.
Statement of Activities: This statement presents information showing how the government’s net position
changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying
event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this statement for some items that will result in cash flow in future fiscal periods (e.g.,
uncollected taxes and earned but unused vacation leave).
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City of Redding
Management’s Discussion and Analysis (Continued)
Both of the government-wide financial statements distinguish functions of the City that are principally supported
by taxes and intergovernmental revenues (governmental activities), from other functions that are intended to
recover all or a significant portion of their costs through user fees and charges (business-type activities). The
governmental activities of the City include general government, police, fire, public works, planning, recreation
and culture, and community development. The business-type activities of the City include electric, water,
wastewater, transportation (airport and bus), storm drainage, solid waste, and convention center. Also included in
the government-wide financial statements are the Redding Housing Authority, Redding Area Bus Authority
(RABA), and the Redding Joint Power Financing Authority. While these agencies are legally separate agencies,
their governing boards consist entirely of City Council members or in the case of RABA, the majority of the
board members are members of the City Council. They function for all practical purposes as departments of the
City, and therefore have been included as an integral part of the primary government.
The government-wide financial statements can be found on pages 27-31 of this report.
Fund Financial Statements
A fund is a group of related accounts that are used to maintain control over resources that have been segregated
for specific activities or objectives. The City, like other state and local governments, uses fund accounting to
ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be
divided into three categories as follows:
Governmental Funds: These funds are used to account for essentially the same functions reported as
government activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such
information may be useful in evaluating a government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand
the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance
sheet and governmental fund statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains eleven individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in governmental fund statement of revenues, expenditures, and changes in
fund balances for the General Fund and General Capital Project Fund, which are considered to be major funds.
Data from the other nine governmental funds is combined into a single, aggregated presentation. Individual fund
data for each of these non-major governmental funds is provided in the form of combining statements elsewhere
in this report.
The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement has been
provided for the General Fund to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on pages 35-41 of this report.
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City of Redding
Proprietary Funds: The City maintains two different types of proprietary funds. Enterprise funds are used to
report the same functions presented as business-type activities in the government-wide financial statements. The
City uses enterprise funds to account for its Electric Utility, Water Utility, Wastewater Utility, Solid Waste
Utility, Airport Fund, Storm Drainage Utility, Redding Area Bus Authority, and the Convention Center Fund.
Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s
various functions. The City uses internal service funds to account for centralized activities and services
performed by certain departments for other departments of the City. The City has five internal service funds: the
Equipment Fund to account for all maintenance of the motorized fleet and communication system; the
Information Systems Fund to account for the data processing activities of the City; the Risk Management Fund to
account for the self-insurance activities of the City; the General Support Services Fund which accounts for mail,
printing, records management and building maintenance activities; and the Municipal Utilities Support Fund,
which accounts for the administrative management function of the municipal utilities and some public works.
Because these services predominantly benefit governmental rather than business-type functions, they have been
included within government activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more
detail. The proprietary fund financial statements provide separate information for the Electric Utility, Water
Utility, Wastewater Utility and Solid Waste Utility, which are considered to be major funds of the City. Data from
the other enterprise funds is combined into a single aggregated presentation. The internal service funds are also
combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data
for the non-major enterprise funds and internal service funds is provided in the form of combining statements
elsewhere in this report.
The basic proprietary fund financial statements can be found on pages 43-53 of this report.
Fiduciary Funds: The City maintains custodial funds and a Private-purpose Trust Fund (Successor Agency to the
Redding Redevelopment Agency). These funds are used to account for resources held for other parties outside
the government. These funds are not reflected in the government-wide financial statement because the resources
of those funds are not available to support the City’s own programs.
The basic fiduciary fund financial statements can be found on pages 55-57 of this report.
Notes to the Financial Statements: The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements. The notes to the
financial statements can be found on pages 59-139 of this report.
Other Information: In addition to the basic financial statements and accompanying notes, this report also
presents required supplementary information, supplementary information, statistical information and certain other
supplemental historical information that may be useful to the users of the City’s financial statements. This
information can be found in the last four sections of this report.
9 Packet Pg. 585

City of Redding
FINANCIAL HIGHLIGHTS
Government-Wide Financial Highlights
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources
at the close of the most recent fiscal year by $723 million (See Analysis of Statement of Activities and Changes in
Net Position on page 13).
 $668.7 million represents the City’s investment in capital assets, less (1) accumulated depreciation,
(2) related outstanding debt used to acquire those assets, and (3) related deferred charge on refunding.
 $106 million is available for the City’s ongoing obligations related to programs with external
restrictions.
 ($52) million represents the unrestricted deficit and is primarily the result of the City’s unfunded
pension and Other Postemployment Benefits (OPEB) obligations.
 The City’s total debt decreased by $15.9 million (net of bond premiums and discount and excluding
deferred charges) during the year ending June 30, 2021. The City made $15.1 million in regular
scheduled debt payments.
 The City’s total net position increased by $50.5 million over the prior year:
 The $47.8 million increase in net position invested in capital assets, net of related debt, represents the
change in capital expenditures less depreciation, the retirement of related long-term debt, and
amortization of related deferred charge on refunding.
 The $30.4 million increase in restricted net position represents the change in resources that are subject
to external restrictions on their use.
 The $27.7 million decrease in unrestricted net position is the change in resources available to fund
City programs to citizens and debt obligations to creditors.
Governmental Funds Financial Highlights
The City’s governmental funds’ combined ending fund balance of $108.6 million was an increase of $19.1
million from the prior year ending fund balance of $89.5 million. Amounts available for spending include
Restricted, Assigned and Unassigned Fund Balances; these totaled $101.8 million, or 93.7 percent of fund
balance. Of this amount:
 $78.2 million is restricted by law or externally imposed requirements,
 $10.5 million is assigned or constrained by the City Council’s ‘intent” to be used for specific
purposes, but are neither restricted nor committed.
 $13 million is unassigned fund balance.
10 Packet Pg. 586

City of Redding
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Summary of Net Position
(in thousands)
Governmental Business-Type
Activities Activities Total Total
Dollar Percent
2021 2020 2021 2020 2021 2020 Change Change
Assets:
Current and Other Assets $187,603 $144,603 $262,653 $269,695 $450,256 $414,298 $ 35,958 8.7%
Capital Assets, net 337,191 325,009 534,816 516,157 872,007 841,166 30,841 3.7%
Total Assets 524,794 469,612 797,469 785,852 1,322,263 1,255,464 66,799 5.3%
Deferred Outflows of Resources: 37,973 42,643 32,654 33,753 70,627 76,396 (5,769) -7.6%
Liabilities:
Current Liabilities 33,104 21,668 48,525 42,930 81,629 64,598 17,031 26.4%
Long Term Liabilities 278,250 275,581 306,660 312,792 584,910 588,373 (3,463) -0.6%
Total Liabilities 311,354 297,249 355,185 355,722 666,539 652,971 13,568 2.1%
Deferred Inflows of Resources: 1,943 6,217 1,264 45 3,207 6,262 (3,055) -48.8%
Net Position:
Net Investment in Capital Assets 307,598 293,562 358,579 327,302 666,177 620,864 45,313 7.3%
Restricted 99,523 67,415 9,433 8,590 108,956 76,005 32,951 43.4%
Unrestricted (157,650) (152,188) 105,662 127,947 (51,988) (24,241) (27,747) 114.5%
Total Net Position $249,471 $208,789 $473,674 $463,839 $723,145 $672,628 $ 50,517 7.5%
As noted earlier, over time, increases or decreases in Net Position may serve as a useful indicator of a
government’s financial position. In the case of the City, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $723.1 million at the close of the current fiscal year.
Analysis of Summary of Net Position
The City’s total net position increased by 7.5% from a year ago, increasing from $672.6 million to $723.1 million.
Net position from governmental activities increased by $40.7 million or 19.5% and net position from business
activities increased by $9.8 million or 2.1%. The $50.5 million increase in net position is primarily due to
changes in investment in capital assets. The negative unrestricted net position at June 30, 2021 is primarily the
result of the City’s unfunded pension and OPEB obligations.
The $9.8 million increase in net position from business-type activities is primarily due to funds being accumulated
for current and future capital projects, especially in the Electric Utility Fund and Wastewater Utility Fund.
Most of the City’s net position is invested in capital assets (i.e., land, buildings, utility plants, machinery, and
equipment) less any related debt used to acquire those assets that is still outstanding. The City uses these capital
assets to provide services to citizens; consequently, these assets are not available for future spending. Although
the City’s investment in its capital assets is reported net of related debt, it should be noted that resources needed to
repay this debt must be provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities. The restricted net position of $106.4 million represents resources that are subject to
external restrictions as to how they may be used. The remaining unrestricted net position deficit of ($52) million
11 Packet Pg. 587
City of Redding
experienced a negative change of $27.7 million, or 114.5%, from the prior year. This change means less
resources are available to fund the City’s ongoing obligations to its citizens and creditors. The majority of the
negative unrestricted net position is primarily the result of the City’s unfunded pension and OPEB obligations.
Statement of Activities and Changes in Net Position
(in thousands)
Activities Activities Total Total
Dollar Percent
2021 2020 2021 2020 2021 2020 Change Change
Revenues
Program Revenues
Charges for Services $ 19,302 $ 17,184 $ 246,883 $ 234,502 $ 266,185 $ 251,686 $ 14,499 5.8%
Operating Grants and Contributions 34,694 22,540 7,387 7,397 42,081 29,937 12,144 40.6%
Capital Grants and Contributions 27,666 13,691 7,134 16,791 34,800 30,482 4,318 14.2%
Total Program Revenues 81,662 53,415 261,404 258,690 343,066 312,105 30,961 9.9%
General Revenues
Sales Tax 31,159 26,695 - - 31,159 26,695 4,464 16.7%
Property Tax 22,778 21,520 - - 22,778 21,520 1,258 5.8%
Investment Earnings 341 1,660 457 5,947 798 7,607 (6,809) -89.5%
Other 12,611 12,535 8 - 12,619 12,535 84 0.7%
Total General Revenues 66,889 62,410 465 5,947 67,354 68,357 (1,003) -1.5%
Total Revenue 148,551 115,825 261,869 264,637 410,420 380,462 29,958 7.9%
Expenses:
General Government 7,305 9,842 - - 7,305 9,842 (2,537) -25.8%
Police 38,538 36,954 - - 38,538 36,954 1,584 4.3%
Fire 27,417 24,998 - - 27,417 24,998 2,419 9.7%
Public Works 12,782 16,133 - - 12,782 16,133 (3,351) -20.8%
Planning 4,261 5,050 - - 4,261 5,050 (789) -15.6%
Recreation and Culture 11,436 12,102 - - 11,436 12,102 (666) -5.5%
Community Development 10,788 10,825 - - 10,788 10,825 (37) -0.3%
Interest on Long-Term Debt 1,501 1,832 - - 1,501 1,832 (331) -18.1%
Electric - - 158,676 154,181 158,676 154,181 4,495 2.9%
Water - - 20,163 18,748 20,163 18,748 1,415 7.5%
Wastewater - - 25,097 25,734 25,097 25,734 (637) -2.5%
Storm Drainage - - 2,530 2,314 2,530 2,314 216 9.3%
Solid Waste - - 27,349 26,605 27,349 26,605 744 2.8%
Transportation - - 11,187 11,140 11,187 11,140 47 0.4%
Convention Center - - 873 1,785 873 1,785 (912) -51.1%
Total Expenses 114,028 117,736 245,875 240,507 359,903 358,243 1,660 0.5%
Increase in net position before

transfers and special item 34,523 (1,911) 15,994 24,130 50,517 22,219 28,298 127.4%
Transfers 6,159 4,266 (6,159) (4,266) - - - 0.0%
Special Item - - - - - - - 0.0%
Change in net position 40,682 2,355 9,835 19,864 50,517 22,219 28,298 127.4%
Net position - beginning 208,789 206,434 463,839 443,975 672,628 650,409 22,219 3.4%
Net position - ending $ 249,471 $ 208,789 $ 473,674 $ 463,839 $ 723,145 $ 672,628 $ 50,517 7.5%
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City of Redding
Analysis of Statement of Activities and Changes in Net Position
Governmental Activities
Revenue Highlights
Total revenues for the governmental activities were $148.6 million. The largest component of total revenue is
taxes at $65.3 million, making up 43.9% of total revenue in the governmental funds. This is consistent with the
nature and purpose of governmental funds, particularly in the General Fund, where programs are largely
supported by general tax revenues. The largest tax revenues received by the General Fund include sales, property,
and transient occupancy.
Some of the key changes in revenues are:
Sales tax increases by 16.7% from the prior year. The $4.5 million increase is a result of the economy bouncing
back from the impacts of COVID-19 on the tail end of fiscal year ending June 30, 2020. Also some of the increase
is a result of the California Department of Tax and Fee Administration modifying their allocation due to expected
economic downturns. As a result future quarterly payments were adjusted to reflect actual economic activity.
Additionally, the California Department of Tax and Fee Administration allowed certain businesses to delay
payments of sales tax revenues for up to one year which delayed some of the payments from fiscal year ending
June 30, 2020 to fiscal year ending June 30, 2021.
Property taxes increased by 5.8% from the prior year. The $1.3 million increase is reflective of the rise in
property values and the related re-assessment when properties are sold.
Transient Occupancy taxes increased by 19.5% from the prior year. The $1.0 million increase is a result of the
recovery of the loosening of restrictions related to COVID-19 and additional people staying in local hotels
relative to the prior fiscal year. The prior fiscal year was heavily impacted by COVID-19 during March thru June.
Operating grants and contributions increased by $12.2 million primarily due to an increase in operating grants for
Community Development.
Charges for services increased by $2.1 million primarily due to an increase in Planning fees of $0.7 million and an
increase in Fire fees of $1.8, a decrease in General Government fees of $1.6, and increase in Community
Development of $2.0 million.
Capital grants and contributions increased by $14 million primarily due to capital grants for Public Works.
Expense Highlights
Functional expenses for the year totaled approximately $114 million, a decrease of $3.7 million from the prior
year. The decrease is a result of increases in Police and Fire expenditures being offset by decreases in General
Government and Public Works.
The largest component of total expenses was for Public Safety (police and fire), representing $66 million or
57.8% of the total. A large portion of public safety costs are funded from general revenues, primarily taxes. In
contrast, Public Works expenses, which total $12.8 million, are funded largely from restricted revenues, including
gas tax and federal and state grants. These resources pay for street maintenance and improvements, street,
sweeping, transportation planning and other related costs.
13 Packet Pg. 589

City of Redding
The following graphs show an illustrative picture of where the City funds come from and where they are spent.
Expense by Source - Governmental Activities
Interest on L/T Community

General Debt Development
Government 1.3% 9.5%
6.4% Police
33.8%
Recreation and
Culture
10.0%
Planning
3.7% Public Works Fire
11.2% 24.0%
Revenues by Source - Governmental Activities
Operating Grants
Capital Grants and
and Contributions
Contributions
23.4%
18.6%
Charges by Service
13.0%
Other Sales Tax

0.8% 21.0%
Investment
Earnings Other Taxes Property Tax
0.2% 7.6% 15.3%
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City of Redding
Business-Type Activities
Business-type activities increased the City’s net position by $9.8 million. Key elements of this increase are as
follows:
 Revenues exceed expenses for electric, water, wastewater, and storm drain as funds are being
accumulated for current and future capital projects.
 Expenses exceed revenues for solid waste as a result of an increase in tonnage generated and an
increased cost of green waste diversion, combined with an intentional draw down of reserves which
supplemented lower rate increases in past years.
 Expenses exceed revenues for the convention center as the operating transfer from the general fund is
not shown as revenue.
The following schedule shows business-type activities revenues and expenses.
Revenues, Transfers and Expenditures - Business-Type Activities

(in thousands)
Changes in
Revenue Expense Net Position
2021 2020 2021 2020 2021 2020
Electric $ 160,224 $ 163,301 $ 158,676 $ 154,181 $ 1,548 $ 9,120
Water 28,401 25,716 20,163 18,748 8,238 6,968
Wastewater 32,920 31,538 25,097 25,734 7,823 5,804
Storm Drainage 3,335 2,945 2,530 2,314 805 631
Solid Waste 26,106 24,311 27,349 26,605 (1,243) (2,294)
Transportation 10,155 10,620 11,187 11,140 (1,032) (520)
Convention Center 264 259 874 1,785 (610) (1,526)
Investment Earnings 457 5,947 - - 457 5,947
Transfers (6,159) (4,266) - - (6,159) (4,266)
Other 8 - - - 8 -
Total $ 255,711 $ 260,371 $ 245,876 $ 240,507 $ 9,835 $ 19,864
15 Packet Pg. 591

City of Redding
Revenues by Source - Business-Type Activities
Charges for
Services
94.4%
Investment
Operating Grants Earnings
& Contributions 0.0%
2.8%
Capital Grants &
Contributions
2.7%
Typically business-type activities charge customers for the services provided and the related necessary capital
costs. As can be seen from the above graph, charges for services make up the vast majority (94.4%) of the
revenues of the business-type activities.
Analysis of the Governmental Fund Balances
Governmental Fund Balances

(in thousands)
Nonspendable Restricted Assigned Unassigned Total
General Fund $ 6,771 $ 210 $ 10,525 $ 13,001 $ 30,507
Major Funds
Capital Projects - 7,185 - - 7,185
Other Governmental Funds 19 70,890 - - 70,909

$ 6,790 $ 78,285 $ 10,525 $ 13,001 $ 108,601
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City of Redding
Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and
balances of spendable resources (modified accrual basis of accounting). Such information is useful in assessing
the City’s financing requirements. In particular, total fund balance less the non-spendable portion is a useful
measure of a government’s resources available for spending at the end of the fiscal year.
At June 30, 2021, the City’s governmental funds reported total fund balance of $108.6 million, an increase of
$19.1 million in comparison with the prior year’s total ending fund balance. The components of total fund
balance are as follows (for more information see Note 19 – Fund Balances):
 Non-spendable Fund Balance, $6.8 million are amounts that are not spendable in form, or are legally
or contractually required to be maintained intact, and are made up of (1) prepaid expenses,
(2) inventories, and (3) endowments. $4.7 million for fire trucks is included in prepaid expenses for
fire trucks ordered but not received at fiscal year ended June 30, 2021.
 Restricted Fund Balance, $78.3 million consists of amounts with constraints put on their use by
creditors, grantors, contributors, laws, regulations or enabling legislation. Examples of restrictions on
funds are those for (1) purpose of fund, (2) reserves associated with issued bonds, and (3) grants for
capital outlay.
 Assigned Fund Balance, $10.5 million are resources that are set aside for a particular purpose, and are
made up of amounts that reflect resources for specific purposes such as (1) encumbrances, and (2)
future expenditures/contingencies.
 Unassigned Fund Balance, $13 million represents the residual balance for the City’s governmental
funds.
General Fund
The General Fund is the chief operating fund of the City. At June 30, 2021, unassigned fund balance was $13
million. As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance
and total fund balance to total fund expenditures. Unassigned fund balance represents 14.9% of the total General
Fund expenditures, while total fund balance represents 34.9% of total General Fund expenditures.
The fund balance of the City’s General Fund increased by $8.2 million during the year ended June 30, 2021.
General Fund revenues increased $6.8 million, and expenditures increased by $4.5 million from fiscal year-end
2020 to 2021. The increase in revenue was primarily due to increases in property tax revenue of $1.5 million
(7.2%) and increases in sales tax revenues of $4.4 million (16.6%) and increases in other tax revenue of 2.9
million (34.6%). Tax rates were not changed during the year.
The $4.5 million increase in expenditures is primarily due to an increases in Public Safety expenditures of $4.3
million.
Other financing sources increased by $5.5 million. This is primarily due to an increase in net transfers of $6.2
million and offset due to a reduction of gains on sale of assets of $.7 million.
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City of Redding
Capital Project Fund
The Capital Project Fund accounts for the financing and construction activities of the City. On June 30, 2021, the
restricted fund balance was $7.2 million. Restricted fund balance represent 38.1% of the total Capital Project
Funds expenditures.
The fund balance of the City’s Capital Project Fund decreased $5.2 million during the year ended June 30, 2021
primarily due to an increase in capital outlay.
Capital Project Fund revenues increased $7.7 million and expenditures increased $3.4 million. The increase in
revenue was primarily due to an increase in intergovernmental grant revenue for capital projects and the increase
in expenditures was the result of increased construction project activity.
Governmental Funds
Summary of Revenues, Expenditures, and Changes in Fund Balances
(in thousands)
General Fund Capital Projects Fund

Dollar Percent Dollar Percent
2021 2020 Change Change 2021 2020 Change Change
Total Revenue $ 84,328 $ 77,487 $ 6,841 8.8% $ 14,403 $ 6,676 $ 7,727 115.7%
Total Expenditures 87,367 82,891 4,476 5.4% 18,854 15,452 3,402 22.0%
Excess (Deficiency)
of Revenues (3,039) (5,404) 2,365 -43.8% (4,451) (8,776) 4,325 -49.3%
Other Financing
Sources (Uses) 11,201 5,687 5,514 97.0% (709) 3,536 (4,245) -120.1%
Net Change in Fund
Balance 8,162 283 7,879 2784.1% (5,160) (5,240) 80 -1.5%
Fund Balance
Beginning of Year 22,345 22,062 283 1.3% 12,345 17,585 (5,240) -29.8%
End of Year $ 30,507 $ 22,345 $ 8,162 36.5% $ 7,185 $ 12,345 $ (5,160) -41.8%
18 Packet Pg. 594

City of Redding
Analysis of Proprietary Funds
Proprietary Funds: The City’s proprietary funds provide the same type of information found in the government-
wide financial statements, but in more detail. The following schedule shows the changes in net position of the
major proprietary funds and restricted and unrestricted portions of net position of the major proprietary funds of
the City.
Changes in Net Position - Major Proprietary Funds

(in thousands )
Net Position Changes in Net Position

July 1, 2020 Net Position June 30, 2021
Electric Utility $ 138,821 $ (5,305) $ 133,516
Water Utility $ 105,721 $ 8,584 $ 114,305
Wastewater Utility $ 146,145 $ 7,490 $ 153,635
Solid Waste Collection/Disposal $ 20,624 $ (64) $ 20,560
Net Position - Restricted and Unrestricted

Major Proprietary Funds as of June 30, 2021
(in thousands )
Net
Investment in Restricted Net Unrestricted Total Net
Capital Assets Position Net Position Position
Electric Utility $ 80,244 $ - $ 53,272 $ 133,516
Water Utility $ 69,865 $ 2,536 $ 41,904 $ 114,305
Wastewater Utility $ 123,851 $ 3,488 $ 26,296 $ 153,635
Solid Waste Collection/Disposal $ 20,245 $ - $ 315 $ 20,560
The factors affecting the above changes in net position and other factors regarding the proprietary funds have
already been addressed in the discussion of the City’s business-type activities
19 Packet Pg. 595

City of Redding
General Fund Budgetary Highlights
The City adopts two one-year budgets every other year. The fiscal year ending June 30, 2021, was the second
year of the two-year budget process. Differences between the original General Fund budget and the amended
General Fund budget expenditures are shown below:
General Fund Original and Amended Budget

(in thousands )
Increase
Original Amended (Decrease)
General Government $ 6,994 $ 8,443 $ 1,449
Public Safety:
Police 33,207 37,685 4,478
Fire Safety 21,921 28,701 6,780
Public Works 10,388 16,911 6,523
Planning 4,594 5,723 1,129
Recreation and culture 6,770 8,017 1,247
Principal payments 1,944 1,594 (350)
Interest payments and bond costs 1,067 1,031 (36)
Total Expenditures $ 86,885 $ 108,105 $ 21,220
As shown in the previous table, the General Fund’s original budget was amended up by $21 million or
approximately 24%. The reasons for this increase are as follows:
 The Police budget increased by $4.5 million due to grants and grant type agreements approved and
received after the budget was originally adopted. It is the City policy not to include grant
expenditures in the original adopted budget if grant approval has not been finalized. These grants
were for traffic enforcement, police officers and school resource officers along with other Police
related activities.
 The Fire budget increased by $6.7 million primarily due to mutual aid provided to Cal Fire and $4.7
million for fire trucks.
 The Public Works budget increased by $6.5 million due to grant funding for street overlay and other
street projects.
 The City does not include rolling stock appropriations in its original budget. It is a Council policy to
maintain a rolling stock fund separate from the General Fund from which departments, with the City
Manager approval, can transfer funds to the General Fund and amend the adopted budget for the
transfers. During the year departments’ budgets were increased by $1.3 million due to these rolling
stock transfers.
Capital Asset and Debt Administration
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2021,
totaled $872 million (net of accumulated depreciation). This investment in capital assets includes land, buildings,
utility plants, collections, generation, distributions and transmissions systems, improvements, machinery and
equipment, park facilities, roads, and bridges. The City’s total investment in capital assets for the current year
increased by $30.8 million, Investment in capital assets for governmental activities increased $12.1 million or
3.7% and business-type activities increased $18.7 million or 3.6%.
20 Packet Pg. 596

City of Redding
Major capital asset events during the current fiscal year included the following:
 Developers added an estimated $11.4 million of water, wastewater, electric, storm drainage
improvements, parks, streets, sidewalks and traffic signals.
 Electric Utility added $5.9 million on system improvements, $3.6 million on SB901 Tech Solutions
and $.9 million on vehicles.
 The City added $3.7 million on downtown street circulation, $2.4 million on the Diestlehorst to
Downtown bike and pedestrian pathway, $1.7 million on Hartnell Pedestrian Improvements, $2.2
million on the Sharon/Acid Bridge Churn Creek Interchange, and $2 million on Soccer Park Turf.
 Water Utility added $6.6 million on water line replacement projects, and $0.5 million on the pump
house replacement.
 Wastewater utility added $1.0 million on the Churn Creek Sewer and $7.7 million on line
replacement projects.
 Solid Waste added $1.8 million on vehicles.
 The City deleted $0.2 million in land, building, and improvements due to property sales and $2.2
million in vehicles.
Changes in Capital Assets, net Depreciation

(in thousands )
Balance Balance Dollar Percent
July 1, 2021 June 30, 2020 Change Change
Governmental Activities:
Capital assets, not being depreciated
Land 36,322 34,044 2,278 6.7%
Construction in Process 32,413 21,377 11,036 51.6%
Capital assets, being depreciated
Buildings 26,737 28,753 (2,016) -7.0%
Improvements other than buildings 35,495 33,577 1,918 5.7%
Infrastructure 199,967 201,057 (1,090) -0.5%
Automotive equipment 4,519 4,181 338 8.1%
Furnishings and equipment 1,739 2,021 (282) -14.0%
Governmental activities capital assets, net $ 337,192 $ 325,009 $ 12,182 3.7%
Business-Type Activities:
Capital assets, not being depreciated
Land 20,127 20,265 (138) -0.7%
Construction in Process 36,015 10,262 25,753 251.0%
Capital assets, being depreciated
Utility plants 391,676 396,152 (4,476) -1.1%
Buildings 30,986 32,724 (1,738) -5.3%
Improvements other than buildings 24,806 26,390 (1,584) -6.0%
Automotive equipment 21,519 19,910 1,609 8.1%
Furnishings and equipment 9,687 10,454 (767) -7.3%
Business-Type activities capital assets, net $ 534,816 $ 516,157 $ 18,659 3.6%
Total Entity-wide Capital Assets $ 872,008 $ 841,166 $ 30,842 3.7%

See Note 5 to the Financial Statements for additional information regarding capital assets.
21 Packet Pg. 597

City of Redding
Long Term Debt
The following schedule shows the changes in long-term debt for the year not including bond discounts and bond
premiums (amounts are in thousands).
Changes in Long Term Debt

(in thousands )
Balance Additions/ Balance
June 30, 2020 Transfers Reductions June 30, 2021
Capital leases payable $ - $ - $ - $ -
Lease revenue bonds 31,448 - 1,854 29,594
Total Government Activities 31,448 - 1,854 29,594
Business-Type Acitivities
State loan payable 64,801 - 63,589 1,212
Revenue bonds 118,722 52,420 12,826 158,316
Total Business-Type Activities 183,523 52,420 76,415 159,528
Total outstanding long-term debt $ 214,971 $ 52,420 $ 78,269 $ 189,122
The City’s total debt decreased by $25.8 million (net of bond premiums and discounts excluding deferred
charges) during the fiscal year ending June 30, 2021. The City made $15.1 million in regular scheduled debt
payments. The Wastewater department issued bonds of $52.4 million, which advanced refunded $63.1 million
state revolving loans resulting in a savings of interest costs to the ratepayers.
Currently, the City’s legal debt margin is $260 million. However, this relates only to general obligation type
bonds. Other factors such as available revenues, special assessment pledges, etc. will affect the City’s actual
capacity to issue future debt.
Additional information on the City’s long-term debt can be found in Note 9 on pages 86-91 of this report.
22 Packet Pg. 598

City of Redding
Deferred Outflows of Resources & Deferred Inflows of Resources
Deferred Outflows of Resources
This classification balance, although similar to “assets,” is set apart because these items do not meet the technical
definition of being a City asset on the date of these financial statements. In other words, these amounts are not
available to pay liabilities in the way assets are available. When all the recognition criteria are met, the deferred
outflow of resources will become an expense/expenditure.
There are two primary components of the deferred outflows as reported. The first component is related to the
implementation of GASB Statement No. 68 and GASB Statement No. 71 for pension liability reporting. GASB
71 requires that contributions made during the fiscal year to the retirement system be reported as deferred
outflows of resources. Other potential deferred outflows of resources are attributable to the various components
that impact pension changes and can include investment earnings, changes due to actuarial assumptions, and
differences between expected or actual experience.
The second component of the deferred outflows of resources is related to the implementation of GASB Statement
75 for Other Post Employment Benefits (OPEB). GASB 75, much like GASB 68 and 71, requires the recognition
of deferred outflows of resources. The deferred outflows of resources are attributable to the various components
that impact OPEB liability and can include contributions made after the measurement date (current year
contributions), investment earnings, changes due to actuarial assumptions, and the difference between expected
and actual experience.
Deferred Inflows of Resources
Deferred inflows of resources are the counterpart to deferred outflows of resources on the Statement of Net
Position. Deferred inflows of resources are not technically liabilities of the City as of the date of the financial
statements. When all the recognition criteria are met, the deferred inflow of resources will become revenue or an
increase to net position.
Deferred inflows of resources can also be impacted by the implementation of GASB 68 for pension liability
reporting and GASB 75 for OPEB. Deferred inflows of resources related to pensions represent the net amount
attributable to the various components that impact pension changes, and can include investment earnings, changes
due to actuarial assumptions, and differences between expected or actual experience. Deferred inflows related to
OPEB can include the same components.
Additional information pertaining to deferred outflows and inflows for pensions and OPEB can be found in notes
17 and 18.
Economic Factors and Next Year’s Budgets and Rates
 The City of Redding has experienced an increase in population since 2010 of less than one percent per year
while the unemployment rate has decreased from 16.2% in 2010 to 6.8% in 2021.
 Inflationary trends in the region compare favorably to national indices.
23 Packet Pg. 599

City of Redding
 Overall tax revenue for the City’s General Fund increased by $8.6 million during the year. This was
primarily due to the increases in sales tax ($4.5 million), property tax ($1.3 million), cannabis tax ($1.2
million), and transient occupancy tax ($1.0 million). The City budgeted sales tax revenue to increase by
4.5% in fiscal year 2021-22. Property tax revenue is budgeted to increase by 4.5% in fiscal year 2021-22.
 Building activity in the City continues to recover from the economic downturn and the City is anticipating
that it will continue to improve during the fiscal year 2021-22.
 The economy is expected to continue to recover in fiscal year 2021-22.
All of these factors were considered in preparing the City’s budget for the 2021-22 fiscal year.
During the current fiscal year fund balance in the General Fund increased by $8.2 million to $30.5 million. The
City of Redding has a City Council policy that requires major funds, including the General Fund, to prepare and
maintain 10-year financial plans that maintain a minimum 10% cash reserve for all years of the plan. The City
Council passed a 10-year Financial Plan on June 15, 2021 which maintains this standard for all years. The fund
balance is different than cash, which is used as the basis of measurement for the City Council policy (see Note 1
for definitions of fund balance and cash). Any changes to fund balance associated with changes in cash will be
analyzed and updated with future revisions to the City of Redding General Fund 10-year plan.
The Electric, Water, Wastewater, and Solid Waste rates will increase either as approved by City Council or at
rates proposed to City Council. The current rates for Water, Wastewater and Solid Waste were adopted by City
Council on February 4, 2020. The Electric Department will be holding rate hearings during Fiscal Year 2021-22
to evaluate potential rate changes.
Request for Information
This financial report is designed to provide a general overview of the City’s finances for all those with an interest
in the government’s finances. This report can be found on the City of Redding website, www.cityofredding.org
under Departments, under Finance Department. Questions concerning any information provided in this report or
request for additional financial information should be directed to:
The City of Redding - Finance Department

777 Cypress Avenue
Redding, CA 96001
24 Packet Pg. 600

Statements
25
Basic Financial
Packet Pg. 601

26
Packet Pg. 602

27
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
Packet Pg. 603

City of Redding
Statement of Net Position
June 30, 2021
Primary Government
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 68,155,239 $ 201,296,678 $ 269,451,917
Receivables:
Interest 4,433,808 396,692 4,830,500
Accounts, net 5,129,518 27,280,046 32,409,564
Taxes 7,360,632 - 7,360,632
Intergovernmental 17,859,707 2,774,238 20,633,945
Notes 55,599,390 133,368 55,732,758
Special assessments 317,183 - 317,183
Other 518,879 - 518,879
Inventories 459,361 10,575,287 11,034,648
Prepaid items 6,505,198 1,944,806 8,450,004
Deposits - 61,750 61,750
Total current assets 166,338,915 244,462,865 410,801,780
Noncurrent assets:
Internal balances 14,452,218 (14,452,218) -
Restricted assets:
Cash and investments 6,811,641 13,788,667 20,600,308
Interest receivable 31 - 31
Power acquisition costs, net - 137,352 137,352
Capital assets:
Land and construction in progress 68,734,753 56,142,302 124,877,055
Other capital assets, net of depreciation 268,456,768 478,673,562 747,130,330
Investment in JPA - 5,146,786 5,146,786
Storage base gas - 13,570,000 13,570,000
Total noncurrent assets 358,455,411 553,006,451 911,461,862
Total assets 524,794,326 797,469,316 1,322,263,642
DEFERRED OUTFLOWS OF RESOURCES

Deferred charge on refunding 265,391 8,381,768 8,647,159
Deferred outflows related to other post employement benefits 9,330,577 6,817,678 16,148,255
Deferred outflows related to pensions 28,377,063 17,454,222 45,831,285
Total deferred outflows of resources 37,973,031 32,653,668 70,626,699
(Continued)
See accompanying Notes to the Basic Financial Statements.
28 Packet Pg. 604

City of Redding
Statement of Net Position (Continued)
June 30, 2021
Primary Government
Activities Activities Total
LIABILITIES
Current liabilities:
Accounts payable 4,063,899 12,613,916 16,677,815
Accrued liabilities 4,047,412 3,171,059 7,218,471
Intergovernmental payable 985,396 3,949,710 4,935,106
Accrued interest payable 368,860 646,489 1,015,349
Unearned revenue 13,313,730 1,980,920 15,294,650
Deposits 185,493 8,465,165 8,650,658
Accounts payable from restricted assets 8,827 - 8,827
Landfill closing costs, due within one year - 169,960 169,960
Claims and judgements payable, due within one year 4,063,710 - 4,063,710
Compensated absences, due within one year 3,984,718 2,653,836 6,638,554
Long-term debt, due within one year 2,081,669 14,874,242 16,955,911
Total current liabilities 33,103,714 48,525,297 81,629,011
Noncurrent liabilities:
Intergovernmental payable, due in more than one year 467,509 - 467,509
Landfill closing costs, due in more than one year - 2,220,280 2,220,280
Claims and judgements payable, due in more than one year 12,551,500 - 12,551,500
Accrued compensated absences, due in more than one year 8,276,626 5,738,930 14,015,556
Long-term debt, due in more than one year 30,469,736 170,083,697 200,553,433
Aggregate other post employment benefits liability 23,480,767 17,156,952 40,637,719
Aggregate net pension liability 203,003,889 111,460,084 314,463,973
Total noncurrent liabilities 278,250,027 306,659,943 584,909,970
Total liabilities 311,353,741 355,185,240 666,538,981
DEFFERED INFLOWS OF RESOURCES

Deferred inflows related to other post employment benefits 1,372,715 1,003,014 2,375,729
Deferred inflows related to pensions 570,448 260,546 830,994
Total deferred inflows of resources 1,943,163 1,263,560 3,206,723
NET POSITION
Net investment in capital assets 307,597,872 358,579,485 666,177,357
Restricted for:
Capital outlay - 9,433,039 9,433,039
Debt service 820,054 - 820,054
Housing 18,663,393 - 18,663,393
Community development 45,877,675 - 45,877,675
Public works 23,574,773 - 23,574,773
Public safety 865,071 - 865,071
Community services 9,103,232 - 9,103,232
Other 619,141 - 619,141
Total restricted 99,523,339 9,433,039 108,956,378
Unrestricted (deficit) (157,650,758) 105,661,660 (51,989,098)
Total net position $ 249,470,453 $ 473,674,184 $ 723,144,637
(Concluded)
29 Packet Pg. 605

City of Redding
Statement of Activities and Changes in Net Position
Program Revenues
Operating Capital Total
Charges for Grants and Grants and Program
Functions / Programs Expenses Services Contributions Contributions Revenues
Primary Government:
Governmental activities:
General government $ 7,305,048 $ 5,427,109 $ 1,050,139 $ - $ 6,477,248
Police 38,537,805 1,559,986 1,554,169 80,691 3,194,846
Fire 27,416,745 2,399,342 5,000 370,945 2,775,287
Public works 12,781,403 822,537 9,354,060 22,949,413 33,126,010
Planning 4,261,253 4,917,418 247,067 - 5,164,485
Recreation and culture 11,436,375 1,960,395 2,464,470 4,264,871 8,689,736
Community development 10,788,241 2,215,014 20,019,065 - 22,234,079
Interest on long-term debt 1,501,079 - - - -
Total Governmental Activities 114,027,949 19,301,801 34,693,970 27,665,920 81,661,691
Electric 158,675,983 158,263,003 10,835 1,950,229 160,224,067
Water 20,163,278 26,431,076 1,062,722 907,314 28,401,112
Wastewater 25,097,221 30,841,837 1,167,190 910,861 32,919,888
Storm drainage 2,529,827 1,687,242 - 1,647,823 3,335,065
Solid waste 27,348,763 26,017,505 88,873 - 26,106,378
Transportation 11,187,003 3,379,397 5,057,465 1,717,888 10,154,750
Convention center 873,731 263,432 - - 263,432
Total Business-Type Activities 245,875,806 246,883,492 7,387,085 7,134,115 261,404,692
Total Primary Government $ 359,903,755 $ 266,185,293 $ 42,081,055 $ 34,800,035 $ 343,066,383
(Continued)
30 Packet Pg. 606

City of Redding
Statement of Activities and Changes in Net Position (Continued)
Net (Expenses) Revenues
and Changes in Net Position
Functions / Programs Activities Activities Total
Primary Government:
Governmental activities:
General government $ (827,800) $ - $ (827,800)
Police (35,342,959) - (35,342,959)
Fire (24,641,458) - (24,641,458)
Public works 20,344,607 - 20,344,607
Planning 903,232 - 903,232
Recreation and culture (2,746,639) - (2,746,639)
Community development 11,445,838 - 11,445,838
Interest on long-term debt (1,501,079) - (1,501,079)
Total Governmental Activities (32,366,258) - (32,366,258)
Electric - 1,548,084 1,548,084
Water - 8,237,834 8,237,834
Wastewater - 7,822,667 7,822,667
Storm drainage - 805,238 805,238
Solid waste - (1,242,385) (1,242,385)
Transportation - (1,032,253) (1,032,253)
Convention center - (610,299) (610,299)
Total Business-Type Activities - 15,528,886 15,528,886
Total Primary Government (32,366,258) 15,528,886 (16,837,372)
General Revenues and Transfers:

Taxes:
Property taxes, levied for general purpose 22,777,902 - 22,777,902
Transient occupancy taxes 6,222,974 - 6,222,974
Sales taxes 31,159,466 - 31,159,466
Motor vehicle taxes 67,288 - 67,288
Franchise taxes 1,190,714 - 1,190,714
Other taxes 3,931,465 - 3,931,465
Total taxes 65,349,809 - 65,349,809
Investment income (loss) 340,588 457,322 797,910
Other 147,175 7,938 155,113
Gain on sale of assets 1,050,911 - 1,050,911
Transfers 6,158,816 (6,158,816) -
Total General Revenues and Transfers 73,047,299 (5,693,556) 67,353,743
Change in Net Position 40,681,041 9,835,330 50,516,371
Net Position:
Beginning of Year 208,789,412 463,838,854 672,628,266
End of Year $ 249,470,453 $ 473,674,184 $ 723,144,637
(Concluded)
31 Packet Pg. 607

32
Packet Pg. 608

FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements

Proprietary Fund Financial Statements
33 Packet Pg. 609

34
Packet Pg. 610

GOVERNMENTAL FUND
General Fund – This fund is the general operating fund of the City which accounts for all financial resources except
those required to be accounted for in another fund.
General Capital Projects Fund – This fund was established to account for the financing and construction activities
of the general government.
35 Packet Pg. 611

City of Redding
Balance Sheet
Governmental Funds
June 30, 2021
General Non-Major Total

General Capital Projects Governmental Governmental
Fund Fund Funds Funds
ASSETS
Cash and investments $ 32,744,836 $ 2,127,305 $ 16,280,892 $ 51,153,033

Accounts receivable, net 1,812,544 3,178,065 25,154 5,015,763
Intergovernmental receivable 692,729 15,630,225 1,536,753 17,859,707
Interest receivable 37,124 4,168 4,365,073 4,406,365
Taxes receivable 7,360,632 - - 7,360,632
Other receivable 486,518 - 32,361 518,879
Due from other funds 1,783,484 - - 1,783,484
Prepaid items 5,701,791 - 19,107 5,720,898
Inventories 160,286 - - 160,286
Restricted assets:
Cash and investments 909,211 5,808,555 93,875 6,811,641
Interest receivable - 31 - 31
Special assessments receivable - - 317,183 317,183
Notes receivable - - 55,599,390 55,599,390
Total assets $ 51,689,155 $ 26,748,349 $ 78,269,788 $ 156,707,292
(Continued)
36 Packet Pg. 612

City of Redding
Balance Sheet (Continued)
Governmental Funds
June 30, 2021

LIABILITIES
Accounts payable $ 996,435 $ 2,430,763 $ 56,531 $ 3,483,729
Accrued liabilities 3,253,225 96,859 102,710 3,452,794
Intergovernmental payable 800,985 - 12,943 813,928
Due to other funds - - 56,126 56,126
Accounts payable from restricted assets - - 8,827 8,827
Unearned revenue 10,231,439 1,488,788 1,582,978 13,303,205
Deposits 82,928 - 102,558 185,486
Advances from other funds 4,380,797 - 420,694 4,801,491
Total Liabilities 19,745,809 4,016,410 2,343,367 26,105,586
DEFERRED INFLOWS OF RESOURCES

Unavailable revenue 1,436,559 15,546,806 5,017,461 22,000,826
Total Deferred Inflows of Resources: 1,436,559 15,546,806 5,017,461 22,000,826
Fund Balances:
Nonspendable 6,771,284 - 19,107 6,790,391
Restricted 209,316 7,185,133 70,889,853 78,284,302
Assigned 10,524,976 - - 10,524,976
Unassigned 13,001,211 - - 13,001,211
Total Fund Balances 30,506,787 7,185,133 70,908,960 108,600,880
Total Liabilities, Deferred Inflows of

Resources and Fund Balances $ 51,689,155 $ 26,748,349 $ 78,269,788 $ 156,707,292
(Concluded)
37 Packet Pg. 613

38
Packet Pg. 614

City of Redding
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2021
Fund balances governmental funds $ 108,600,880
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets have not been included as financial resources in governmental fund activity. 579,093,136
Accumulated depreciation has not been included in the governmental fund financial statements. (247,591,564)
Deferred charges have not been included as financial resources in governmental fund activity. 265,391
Deferred outflows related to pensions and OPEB have not been included in governmental fund
activity. 33,073,545
Long-term debt that has not been included in the governmental fund activity. (32,551,405)
Accrued interest payable for the current portion of interest due on bonds has not been reported in
the governmental funds. (368,859)
The net other post employment benefit obligation has not been reported in the governmental funds.
(20,205,543)
Net pension liability is not due and payable in the current period and therefore is not reported in the
fund financial statements. (181,586,816)
Revenue reported as unavailable revenue in the governmental funds is recorded as revenue in the
statement of activities. 22,000,826
Deferred inflows related to pensions and OPEB have not been included in governmental fund
activity. (1,701,304)
Internal service fund net position included in the governmental activities on the statement of
activities. 1,271,264
Accrued vacation and other leave not reported in governmental funds, but recorded as expense in
the Statement of Activities. (10,829,098)
Net position of governmental activities $ 249,470,453
39 Packet Pg. 615

City of Redding
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
REVENUES:
Property taxes $ 22,809,135 $ - $ - $ 22,809,135
Sales and use taxes 30,806,457 - 272,517 31,078,974
Other taxes 11,345,153 - - 11,345,153
Special assessments 13,350 - 693,758 707,108
Licenses and permits 2,413,631 - 36,245 2,449,876
Intergovernmental revenues 2,932,750 5,313,751 23,591,500 31,838,001
Charges for services 4,702,671 - 1,690,967 6,393,638
Fines, forfeitures, and penalties 1,250,843 - 96,015 1,346,858
Use of money and property 6,761,893 - - 6,761,893
Net Investment Earnings (Loss) (206,228) (16,840) 571,149 348,081
Other 1,497,957 9,106,362 7,497,435 18,101,754
Total revenues 84,327,612 14,403,273 34,449,586 133,180,471
EXPENDITURES:
Current:
General government 6,965,823 33,658 - 6,999,481
Community development - - 11,129,141 11,129,141
Public safety:
Police 34,441,058 - 16,856 34,457,914
Fire 23,639,636 - - 23,639,636
Public works 5,322,501 206,865 799,086 6,328,452
Planning 5,122,727 - - 5,122,727
Recreation and culture 5,283,486 283,439 2,326,868 7,893,793
Capital outlay 3,905,531 17,589,313 109,277 21,604,121
Debt service:
Principal 1,593,967 260,000 - 1,853,967
Interest and fiscal charges 1,092,113 480,788 14,679 1,587,580
Total expenditures 87,366,842 18,854,063 14,395,907 120,616,812
Excess (Deficiency) of Revenues

Over (Under) Expenditures (3,039,230) (4,450,790) 20,053,679 12,563,659
OTHER FINANCING SOURCES (USES):

Sale of assets 1,002,027 - 48,884 1,050,911
Transfers in 11,940,031 - 892,535 12,832,566
Transfers out (1,740,709) (708,677) (4,907,764) (7,357,150)
Total other financing sources (uses) 11,201,349 (708,677) (3,966,345) 6,526,327
NET CHANGE IN FUND BALANCES 8,162,119 (5,159,467) 16,087,334 19,089,986
Fund Balances:
Beginning of Year 22,344,668 12,344,600 54,821,626 89,510,894
End of Year $ 30,506,787 $ 7,185,133 $ 70,908,960 $ 108,600,880
40 Packet Pg. 616

City of Redding
Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes
in Fund Balances of Government-Wide Statement of Activities and Changes in Net Position
Net Change in Fund Balances - Total Governmental Funds $ 19,089,986
Amounts reported for governmental activities in the Statement of Activities were different because:
Governmental funds reported acquisition of capital assets as part of capital outlay expenditures. However, in the
Government-Wide Statement of Activities and Changes in Net Position, the cost of those assets was allocated over
their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current
period. 21,604,121
In the Statement of Activities, donated assets are reported as a capital contribution. 6,029,580
Transfer of capital assets to Governmental Fund from Enterprise and Internal Service Funds. 683,400
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and Changes
in Net Position, but it did not require the use of current financial resources. Therefore, depreciation expense was not
reported as expenditures in governmental funds. (14,905,771)
Disposal of capital assets is reported in the Governmental-Wide Statement of Activities and Changes in Net
Position, but it does not require the use of current financial resources. Therefore, it is not reported as expenditures
in governmental funds.
- Net book value of the assets disposed (146,680)
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues
in the governmental funds. 9,824,921
In the Statement of Activities, the other post employment benefit expense that does not require the use of financial
resources is not reported as revenue or expenditure. (1,760,381)
Repayment of bond principal was an expenditure in governmental funds, but the repayment reduced long-term
liabilities in the Government-Wide Statement of Net Position. 1,853,967
Interest expense on long-term debt is accrued in the Government-Wide Statement of Activities and Changes in Net
Position. The following amount represented the change in accrued interest from the prior year and amortization of
interest expense. 126,482
Compensated absences in the Statement of Activities is reported as an expense but is not reported in the
governmental funds. (403,373)
In the Statement of Activities, pension expense that does not require the use of current financial resources is not
reported as revenue or expenditure. (858,259)
Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet
management, to individual funds. The net revenue of the internal service funds was reported with governmental
activities.
Net income (loss) before transfers and contributions - Internal Service Funds (1,904,803)
Less: Portion allocated to Business Activites 1,447,851
Change in Net Position of Governmental Activities $ 40,681,041
41 Packet Pg. 617

42
Packet Pg. 618

PROPRIETARY FUND
Major Enterprise Funds:
Electric Utility – This fund was established to account for the operations of the City’s electric utility, a self-
supporting activity which renders a service on a user-charge basis to residents and businesses.
Water Utility – This fund was established to account for the operations of the City’s water utility, a self-
supporting activity which renders a service on a user-charge basis to residents and businesses.
Wastewater Utility - This fund was established to account for the operations of the City’s wastewater utility,
a self-supporting activity which renders a service on a user-charge basis to residents and businesses.
Solid Waste Collection/Disposal - This fund was established to account for the operations of the City’s solid
waste collection and disposal, a self-supporting activity which renders a service on a user-charge basis to
residents and businesses.

These funds are used to account for interdepartmental operations where it is the stated intent that costs of
providing services to the departments of the City on a continuing basis be financed or recovered primarily by
charges to the user departments.
43 Packet Pg. 619

City of Redding
Proprietary Funds
June 30, 2021
Enterprise Funds
Solid Waste
Electric Water Wastewater Collection/
Utility Utility Utility Disposal
ASSETS
Current assets:
Cash and investments $ 87,316,325 $47,238,012 $ 32,227,361 $ 27,822,044
Accounts receivable, net 18,088,942 3,162,467 3,171,694 2,525,100
Intergovernmental receivable 59,783 141,020 12,800 53,954
Interest receivable 167,032 90,925 78,223 48,480
Interfund receivable 67,649 - - -
Prepaid items 1,682,106 55,096 61,442 123,336
Inventories 9,537,152 909,649 23,747 -
Deposit - 20,750 41,000 -
-
Total current assets 116,918,989 51,617,919 35,616,267 30,572,914
Noncurrent assets:
Restricted assets:
Cash and investments 11 3,195,546 7,373,671 -
Total restricted assets 11 3,195,546 7,373,671 -
Capital assets:
Land 5,240,780 508,799 2,984,167 1,697,818
Construction in progress 11,994,226 8,303,519 13,959,110 153,634
Other capital assets, net 178,735,186 61,694,066 165,007,499 18,393,426
Capital assets 195,970,192 70,506,384 181,950,776 20,244,878
Other assets:
Power acquisition costs, net 137,352 - - -
Advances to other funds 4,716,471 - - -
Investment in JPA 5,146,786 - - -
Storage base gas 13,570,000 - - -
Note receivable 133,368 - - -
Total other assets 23,703,977 - - -
Total noncurrent assets 219,674,180 73,701,930 189,324,447 20,244,878
Total assets 336,593,169 125,319,849 224,940,714 50,817,792

Deferred loss on refunding 7,413,009 71,431 882,911 -
Deferred outflows related to other post employment benefits 4,378,643 512,746 638,942 1,110,208
Deferred outflows related to pensions 11,109,531 1,443,006 1,741,890 2,723,300
Total deferred outflows of resources 22,901,183 2,027,183 3,263,743 3,833,508
(Continued)
44 Packet Pg. 620

City of Redding
Proprietary Funds
June 30, 2021
Governmental
Enterprise Funds Activities
Non-Major Internal
Enterprise Service
Funds Total Funds
ASSETS
Current assets:
Accounts receivable, net 331,843 27,280,046 113,755
Intergovernmental receivable 2,506,681 2,774,238 -
Interest receivable 12,032 396,692 27,443
Interfund receivable - 67,649 107,892
Prepaid items 22,826 1,944,806 784,300
Inventories 104,739 10,575,287 299,075
Deposit - 61,750 -
Noncurrent assets:
Restricted assets:
Cash and investments 3,219,439 13,788,667 -
Total restricted assets 3,219,439 13,788,667 -
Capital assets:
Land 9,695,683 20,127,247 110,810
Construction in progress 1,604,566 36,015,055 -
Other capital assets, net 54,843,385 478,673,562 5,579,139
Capital assets 66,143,634 534,815,864 5,689,949
Other assets:
Power acquisition costs, net - 137,352 -
Advances to other funds - 4,716,471 3,451,539
Investment in JPA - 5,146,786 -
Storage base gas - 13,570,000 -
Note receivable - 133,368 -
Total other assets - 23,703,977 3,451,539
Total noncurrent assets 69,363,073 572,308,508 9,141,488
Total assets 79,034,130 816,705,654 27,476,159

Deferred loss on refunding 14,417 8,381,768 -
Deferred outflows related to other post employment benefits 177,139 6,817,678 1,301,480
Deferred outflows related to pensions 436,495 17,454,222 3,332,615
Total deferred outflows of resources 628,051 32,653,668 4,634,095
(Continued)
45 Packet Pg. 621

City of Redding
Proprietary Funds
June 30, 2021
Enterprise Funds
Solid Waste
LIABILITIES
Current liabilities (payable from current assets):
Accounts payable 7,956,596 561,499 1,881,013 1,171,886
Accrued liabilities 2,035,346 255,182 313,437 461,998
Accrued interest payable 424,181 4,538 194,835 -
Claims and judgements payable - - - -
Intergovernmental payable 3,185,812 18,101 4,226 79,101
Due to other funds - - - -
Interfund payables - - - -
Unearned revenue - 20,465 - 127,237
Deposits 1,017,159 - - 7,371,037
Accrued compensated absences, due with in one year 1,670,270 201,361 224,728 503,690
Landfill closure costs, due with in one year - - - 169,960
Long-term debt, due with in one year 8,923,080 688,264 5,104,724 -
State loan, due with in one year - - - -
Total current liabilities 25,212,444 1,749,410 7,722,963 9,884,909
Long-term liabilities:
Accrued compensated absences, due in more than one year 3,653,603 367,030 468,194 1,146,909
Landfill closure costs, due in more than one year - - - 2,220,280
Advances from other funds - - - -
Claims and judgements, due in more than one year - - - -
Long-term debt, due in more than one year 114,216,448 705,000 53,877,708 -
State loan, due in more than one year - - - -
Aggregate net OPEB liability 11,019,028 1,290,347 1,607,922 2,793,878
Aggregate net pension liability 71,065,916 8,834,726 10,773,722 17,839,278
Total long-term liabilities 199,954,995 11,197,103 66,727,546 24,000,345
Total liabilities 225,167,439 12,946,513 74,450,509 33,885,254
Deferred inflows related to other post employment benefits 644,185 75,435 94,001 163,333
Deferred inflows related to pensions 166,412 19,746 24,350 42,771
Total deferred inflows of resources 810,597 95,181 118,351 206,104
NET POSITION
Net investment in capital assets 80,243,685 69,864,766 123,851,255 20,244,878
Restricted for:
Capital projects - 2,536,210 3,488,246 -
Unrestricted (deficit) 53,272,631 41,904,362 26,296,096 315,064
Total net position (deficit) $ 133,516,316 $ 114,305,338 $ 153,635,597 $ 20,559,942
(Continued)
46 Packet Pg. 622

City of Redding
Proprietary Funds
June 30, 2021
Governmental
Non-Major Internal
Enterprise Service
Funds Total Funds
LIABILITIES
Current liabilities (payable from current assets):
Accounts payable 1,042,922 12,613,916 580,170
Accrued liabilities 105,096 3,171,059 594,618
Accrued interest payable 22,935 646,489 -
Claims and judgements payable - - 4,063,710
Intergovernmental payable 662,470 3,949,710 638,977
Due to other funds 1,723,995 1,723,995 3,362
Interfund payables 107,892 107,892 67,649
Unearned revenue 1,833,218 1,980,920 10,525
Deposits 76,969 8,465,165 7
Accrued compensated absences, due with in one year 53,787 2,653,836 459,479
Landfill closure costs, due with in one year - 169,960 -
Long-term debt, due with in one year 75,048 14,791,116 -
State loan, due with in one year 83,126 83,126 -
Total current liabilities 5,787,458 50,357,184 6,418,497
Accrued compensated absences, due in more than one year 103,194 5,738,930 972,767
Landfill closure costs, due in more than one year - 2,220,280 -
Advances from other funds 3,264,627 3,264,627 101,892
Claims and judgements, due in more than one year - - 12,551,500
Long-term debt, due in more than one year 156,103 168,955,259 -
State loan, due in more than one year 1,128,438 1,128,438 -
Aggregate net OPEB liability 445,777 17,156,952 3,275,224
Total long-term liabilities 8,044,581 309,924,570 38,318,456
Deferred inflows related to other post employment benefits 26,060 1,003,014 191,473
Total deferred inflows of resources 33,327 1,263,560 241,859
NET POSITION
Net investment in capital assets 64,374,901 358,579,485 5,733,698
Restricted for:
Capital projects 3,408,583 9,433,039 -
Unrestricted (deficit) (1,986,669) 119,801,484 (18,602,256)
Total net position (deficit) $ 65,796,815 $ 487,814,008 $ (12,868,558)
Net position reconciliation to statement of net position:

Net position of proprietary funds $ 487,814,008
Less business-type portion of the Internal Service Fund (14,139,824)
Net position of business-type activities $ 473,674,184
See accompanying Notes to the Basic Financial Statements. (Concluded)
47 Packet Pg. 623

City of Redding
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
Enterprise Funds
Solid Waste
OPERATING REVENUES:
User fees and charges $ 126,419,111 $ 25,405,974 $ 30,811,877 $ 24,730,598
Wholesale sales 25,726,030 833,900 - -
Rental charges 138,000 - - -
Other operating revenue 6,036,975 36,017 3,496 1,285,027
Total operating revenues 158,320,116 26,275,891 30,815,373 26,015,625
OPERATING EXPENSES:
Cost of power, water, and transportation 52,810,777 593,349 - -
Maintenance, operations, and administration 86,634,409 15,555,202 15,938,541 24,774,611
Depreciation and amortization 14,244,084 3,670,489 7,810,350 2,640,706
Total operating expenses 153,689,270 19,819,040 23,748,891 27,415,317
OPERATING INCOME (LOSS) 4,630,846 6,456,851 7,066,482 (1,399,692)
NONOPERATING REVENUES (EXPENSES):

Net investment earnings (loss) 206,106 113,638 81,245 53,676
Interest expense (5,096,425) (77,751) (837,389) -
Intergovernmental revenues - 20,289 - 88,873
Gain (loss) on disposal of assets (133,320) (34,760) 192,661 (110,233)
Other non-operating revenues (expenses) (528,676) 1,219,176 771,052 1,880
Total nonoperating revenues (expenses) (5,552,315) 1,240,592 207,569 34,196
INCOME (LOSS) BEFORE TRANSFERS

AND CAPITAL CONTRIBUTIONS (921,469) 7,697,443 7,274,051 (1,365,496)
Capital contributions 2,087,229 887,025 910,861 1,271,803

Transfers in 1,000 - - 29,987
Transfers out (6,471,168) - (694,778) -
Change in net position (5,304,408) 8,584,468 7,490,134 (63,706)
NET POSITION:
Beginning of year 138,820,724 105,720,870 146,145,463 20,623,648
End of year $ 133,516,316 $ 114,305,338 $ 153,635,597 $ 20,559,942
(Continued)
48 Packet Pg. 624

City of Redding
Statement of Revenues, Expenses, and Changes in Net Position (Continued)
Proprietary Funds
Governmental
Non-Major Internal
Enterprise Service
Funds Total Funds
OPERATING REVENUES:
User fees and charges $ 2,956,306 $ 210,323,866 $ 64,757,601
Wholesale sales - 26,559,930 -
Rental charges 1,801,551 1,939,551 -
Other operating revenue 480,220 7,841,735 66,035
Total operating revenues 5,238,077 246,665,082 64,823,636
OPERATING EXPENSES:
Cost of power, water, and transportation 3,789,255 57,193,381 -
Maintenance, operations, and administration 6,543,712 149,446,475 65,595,905
Depreciation and amortization 4,277,516 32,643,145 1,145,868
Total operating expenses 14,610,483 239,283,001 66,741,773
OPERATING INCOME (LOSS) (9,372,406) 7,382,081 (1,918,137)
NONOPERATING REVENUES (EXPENSES):

Net investment earnings (loss) 2,656 457,321 20,433
Interest expense (66,994) (6,078,559) (3,640)
Intergovernmental revenues 5,612,644 5,721,806 52,427
Gain (loss) on disposal of assets 27,843 (57,809) (55,886)
Other non-operating revenues (expenses) 174,351 1,637,783 -
Total nonoperating revenues (expenses) 5,750,500 1,680,542 13,334
INCOME (LOSS) BEFORE TRANSFERS

AND CAPITAL CONTRIBUTIONS (3,621,906) 9,062,623 (1,904,803)
Capital contributions 2,859,642 8,016,560 903,005

Transfers in 1,563,957 1,594,944 330,586
Transfers out (225,000) (7,390,946) (10,000)
Change in net position 576,693 11,283,181 (681,212)
NET POSITION:
Beginning of year 65,220,122 476,530,827 (12,187,346)
End of year $ 65,796,815 $ 487,814,008 $ (12,868,558)
Change in net position reconciliation to statement of activities:

Change in net position of proprietary funds $ 11,283,181
Add Internal Service Funds income - business-type activity (1,447,851)
Change in net position of business-type activities $ 9,835,330
(Concluded)
49 Packet Pg. 625

City of Redding
Statement of Cash Flows
Proprietary Funds
Enterprise Funds
Electric Water Wastewater

Utility Utility Utility
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers $ 146,289,609 $ 25,514,903 $ 30,156,144
Cash paid to suppliers (105,293,773) (11,315,287) (11,089,731)
Cash paid to employees (25,810,062) (4,199,271) (5,126,057)
Other income received 6,036,975 36,017 3,496
Net cash provided (used) by operating activities 21,222,749 10,036,362 13,943,852
CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES:
Intergovernmental revenue received - - -
Advances from other funds - - -
Repayment of advances from other funds - - -
Advances to other funds (709,324) - -
Repayment of advances to other funds 98,728 - 445,659
Repayment of Advances to Intergovernmental Agencies - 34,387 -
Transfers in 1,000 - -
Transfers out (6,471,168) - -
Net cash provided (used) by noncapital financing activities (7,080,764) 34,387 445,659
CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES:
Capital grant received - - -
Proceeds from sale of assets 62,060 38,595 347,700
Purchase of capital assets (17,262,922) (8,668,026) (11,944,514)
Interest paid (5,685,321) (81,198) (2,067,850)
Proceeds from long-term debt - - 64,054,897
Principal paid on long-term debt (7,095,000) (650,000) (68,372,447)
Bond issuance costs - - (422,601)
Cash collected for future capital outlay 80,887 1,063,147 1,181,011
Net cash provided (used) by capital
and related financing activities (29,900,296) (8,297,482) (17,223,804)
CASH FLOWS FROM INVESTING ACTIVITIES:

Net investment earnings (loss) 385,670 225,672 173,279
Rents received - 156,029 12,642
Net cash provided (used) by investing activities 385,670 381,701 185,921
Net increase (decrease) in cash and cash equivalents (15,372,641) 2,154,968 (2,648,372)
CASH AND CASH EQUIVALENTS:

Beginning of year 102,688,977 48,278,590 42,249,404
End of year $ 87,316,336 $ 50,433,558 $ 39,601,032
Reconciliation to statement of net position:
Cash and cash equivalents $ 87,316,325 $ 47,238,012 $ 32,227,361
Restricted cash and cash equivalents 11 3,195,546 7,373,671
$ 87,316,336 $ 50,433,558 $ 39,601,032
See accompanying Notes to the Basic Financial Statements. (Continued)
50 Packet Pg. 626

City of Redding
Statement of Cash Flows (Continued)
Proprietary Funds
Governmental
Solid Waste Non-Major Internal
Collection/ Enterprise Service
Disposal Funds Total Funds
Cash received from customers $ 28,511,491 $ 5,041,665 $ 235,513,812 $ 64,774,348
Cash paid to suppliers (17,304,914) (8,827,219) (153,830,924) (53,633,322)
Cash paid to employees (9,184,008) (1,431,548) (45,750,946) (10,632,553)
Other income received 1,285,027 68,826 7,430,341 -
Net cash provided (used) by operating activities 3,307,596 (5,148,276) 43,362,283 508,473

Intergovernmental revenue received 20,262 4,939,073 4,959,335 52,427
Advances from other funds - 1,723,995 1,723,995 3,362
Repayment of advances from other funds - (1,279,643) (1,279,643) (98,729)
Advances to other funds - - (709,324) (3,862)
Repayment of advances to other funds - - 544,387 179,528
Repayment of Advances to Intergovernmental Agencies - - 34,387 -
Transfers in 29,987 818,187 849,174 -
Transfers out - (225,000) (6,696,168) (10,000)
Net cash provided (used) by noncapital financing activities 50,249 5,976,612 (573,857) 122,726

Capital grant received - 674,160 674,160 -
Proceeds from sale of assets 57,362 31,000 536,717 1,908
Purchase of capital assets (3,255,952) (1,338,788) (42,470,202) (111,202)
Interest paid - (57,705) (7,892,074) (3,642)
Proceeds from long-term debt - - 64,054,897 -
Principal paid on long-term debt - (297,918) (76,415,365) -
Bond issuance costs - - (422,601) -
Cash collected for future capital outlay - 73,273 2,398,318 -
Net cash provided (used) by capital
and related financing activities (3,198,590) (915,978) (59,536,150) (112,936)

Net investment earnings (loss) 114,646 20,418 919,685 55,404
Rents received 1,880 32,428 202,979 -
Net cash provided (used) by investing activities 116,526 52,846 1,122,664 55,404
Net increase (decrease) in cash and cash equivalents 275,781 (34,796) (15,625,060) 573,667

Beginning of year 27,546,263 9,947,171 230,710,405 16,428,539
End of year $ 27,822,044 $ 9,912,375 $ 215,085,345 $ 17,002,206
Cash and cash equivalents $ 27,822,044 $ 6,692,936 $ 201,296,678 $ 17,002,206
Restricted cash and cash equivalents - 3,219,439 13,788,667 -
$ 27,822,044 $ 9,912,375 $ 215,085,345 $ 17,002,206
See accompanying Notes to the Basic Financial Statements. (Continued)
51 Packet Pg. 627

City of Redding
Proprietary Funds
Enterprise Funds
Electric Water Wastewater

Utility Utility Utility
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
Operating income (loss) $ 4,630,846 $ 6,456,851 $ 7,066,482
Adjustments to reconcile operating income (loss) to net
cash provided (used) by operating activities:
Other non-operating revenue and expense - - -
Depreciation and amortization 14,244,084 3,670,489 7,810,350
Other post employment benefits 737,360 51,632 12,985
Pension expense 7,535,001 349,129 (385,879)
(Increase) decrease in accounts receivable (5,993,532) (724,971) (655,733)
(Increase) decrease in inventories (619,373) (3,181) 1,099
(Increase) decrease in prepaid items (378,325) 2,341 6,350
(Increase) decrease in investment in JPA (934,382) - -
(Increase) decrease in deposits - 4,300 -
Increase (decrease) in accounts payable 41,008 133,254 (26,543)
Increase (decrease) in accrued liabilities 349,988 20,872 44,166
Increase (decrease) in claims and judgements payable - - -
Increase (decrease) in deposits liability 924,649 - -
Increase (decrease) in intergovernmental payable 221,267 6,307 4,012
Increase (decrease) in unearned revenue - - -
Increase (decrease) in accrued compensated absences 464,158 69,339 66,563
Increase (decrease) in accrued landfill closure costs - - -
Increase (decrease) in claims and judgements payable long-term - - -
Total adjustments 16,591,903 3,579,511 6,877,370
Net cash provided (used) by operating activities $ 21,222,749 $ 10,036,362 $ 13,943,852
SCHEDULE OF NONCASH CAPITAL AND

Plant contributed from developers $ 2,087,229 $ 887,025 $ 910,861
Non-cash change in deposits - - -
Equipment transfers - - 694,778
Total non-cash capital and related financing activities $ 2,087,229 $ 887,025 $ 1,605,639
(Continued)
52 Packet Pg. 628

City of Redding
Proprietary Funds
Governmental
Solid Waste Non-Major Internal
Collection/ Enterprise Service
Disposal Funds Total Funds
Operating income (loss) $ (1,399,692) $ (9,372,406) $ 7,382,081 $ (1,918,137)
Adjustments to reconcile operating income (loss) to net
Other non-operating revenue and expense - 68,650 68,650 -
Depreciation and amortization 2,640,706 4,277,516 32,643,145 1,145,868
Other post employment benefits (153,005) (48,031) 600,941 66,980
Pension expense 989,963 306,356 8,794,570 325,336
(Increase) decrease in accounts receivable (374,216) (198,137) (7,946,589) (47,280)
(Increase) decrease in inventories - (1,628) (623,083) (56,006)
(Increase) decrease in prepaid items 20,218 1,374 (348,042) (48,211)
(Increase) decrease in investment in JPA - - (934,382) -
(Increase) decrease in deposits - - 4,300 -
Increase (decrease) in accounts payable 100,086 359,217 607,022 231,447
Increase (decrease) in accrued liabilities 33,444 39,910 488,380 103,496
Increase (decrease) in claims and judgements payable - - - (1,458,350)
Increase (decrease) in deposits liability 1,201,319 1,900 2,127,868 7
Increase (decrease) in intergovernmental payable 2,173 (590,721) (356,962) 75,940
Increase (decrease) in unearned revenue - (28,174) (28,174) (2,015)
Increase (decrease) in accrued compensated absences 218,257 35,898 854,215 107,078
Increase (decrease) in accrued landfill closure costs 28,343 - 28,343 -
Increase (decrease) in claims and judgements payable long-term - - - 1,982,320
Total adjustments 4,707,288 4,224,130 35,980,202 2,426,610
Net cash provided (used) by operating activities $ 3,307,596 $ (5,148,276) $ 43,362,283 $ 508,473

Plant contributed from developers $ 1,271,803 $ 1,647,823 $ 6,804,741 $ -
Non-cash change in deposits (1,271,803) - (1,271,803) 903,005
Equipment transfers - 818,362 1,513,140 287,594
Total non-cash capital and related financing activities $ - $ 2,466,185 $ 7,046,078 $ 1,190,599
(Concluded)
53 Packet Pg. 629

54
Packet Pg. 630

FIDUCIARY FUND
Custodial Funds
These funds are custodial in nature and do not involve measurement of results of operations. They are used to
account for assets held in an agency capacity for others and therefore cannot be used to support the City's
programs. This includes the Special Deposits Fund, Intergrated Public Safety System (IPSS) Fund, and
Enterprise Anderson Groundwater Fund.
The Successor Agency to the Redding Redevelopment Agency Private-purpose Trust Fund
("Successor Agency")
This fund is used to account for monies received from the Shasta County Auditor-Controller for the repayment
of the enforceable obligations of the former Redding Redevelopment Agency. These funds are restricted for
the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule (ROPS).
55 Packet Pg. 631

City of Redding
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
Successor Agency
Custodial Private-Purpose
Funds Trust Fund
ASSETS
Cash and investments $ 7,315,327 $ 4,921,175
Restricted Cash & Investments - 6,773,412
Interest receivable 10,495 4,793
Accounts receivable, net 71,104 -
Intergovernmental receivable 201,606 104,717
Prepaid costs - 3,859
Capital assets:
Land - 420,450
Construction in Progress 1,893,429 -
Other capital assets, net 108,725 -
Net capital assets 2,002,154 420,450
Total assets $ 9,600,686 12,228,406
Deferred charge on refunding - 56,862
Total deferred outflows of resources - 56,862
LIABILITIES
Accounts payable $ 235,288 -
Accrued liabilities 33,342 -
Accrued interest payable - 296,933
Intergovernmental payable - 1,314
Unearned revenue - 2,781,687
Deposits payable 5,566,316 -
Long-term debt - 18,118,280
Total liabilities $ 5,834,946 21,198,214
NET POSITION (DEFICIT)

Restricted for:
Individuals, organizations, and other goverments 3,765,740 -
Held in trust - (8,912,946)
Total net position $ 3,765,740 $ (8,912,946)
56 Packet Pg. 632

City of Redding
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
Successor Agency
Custodial Private-Purpose
Funds Trust Fund
ADDITIONS:
Property taxes $ - $ 4,568,458
Intergovernmental revenues 1,194,241 -
User fees 93,346 -
Net investment earnings (loss) 3,415 46,070
Sale of property - 259,571
Total additions 1,291,002 4,874,099
DEDUCTIONS:
Administrative costs 832,160 250,000
Payment on recognized obligation payment schedule - 1,214,257
Software maintenance and support 75,256 -
Project payments 373,090 -
Loss on property disposal - 44,290
Depreciation 59,142 -
Investment costs 132 -
Total deductions 1,339,780 1,508,547
Net change in net position (48,778) 3,365,552
NET POSITION:
Beginning of period 3,814,518 (12,278,498)
End of period $ 3,765,740 $ (8,912,946)
57 Packet Pg. 633

58
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59
NOTES TO THE BASIC
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60
Packet Pg. 636

City of Redding
Index to Notes to the Basic Financial Statements
Note 1 – Summary of Significant Accounting Policies ...................................................................................... 63
A. Reporting Entity .................................................................................................................................. 63

B. Measurement Focus, Basis of Accounting, and Financial Statement Presentation ............................. 64
C. Cash and Investments .......................................................................................................................... 68
D. General Receivables and Property Taxes Receivable ......................................................................... 69
E. Inventories ........................................................................................................................................... 69
F. Capital Assets ...................................................................................................................................... 69
G. Pensions ............................................................................................................................................... 70
H. Vacation and Sick Pay ......................................................................................................................... 71
I. Unearned Revenue............................................................................................................................... 71
J. Long–Term Obligations ...................................................................................................................... 71
K. Net Position ......................................................................................................................................... 72
L. Fund Balances ..................................................................................................................................... 72
M. Spending Policy ................................................................................................................................... 73
N. Use of Estimates .................................................................................................................................. 73
O. New Governmental Accounting Standards Implemented for the Year Ended June 30, 2020 ............. 73
P. Upcoming Governmental Accounting Standards Implementation ...................................................... 74
Note 2 – Cash and Investments ............................................................................................................................ 75
A. Demand Deposits................................................................................................................................. 76
B. Investments .......................................................................................................................................... 77
C. Investments in Local Agency Investment Fund .................................................................................. 77
D. Risk Disclosures .................................................................................................................................. 78
Note 3 – Governmental Notes Receivable ........................................................................................................... 79
Note 4 – Interfund Activities ................................................................................................................................ 80
A. Due From and Due To Other Funds .................................................................................................... 80

B. Interfund Receivable and Payable ....................................................................................................... 80
C. Advances To and From Other Funds ................................................................................................... 81
D. Transfer In and Out ............................................................................................................................. 82
Note 5 – Capital Assets ......................................................................................................................................... 83
A. Governmental Activities ...................................................................................................................... 83

B. Business-Type Activities ..................................................................................................................... 84
Note 6 – Power Acquisition Costs ........................................................................................................................ 85
Note 7 – Storage Base Gas .................................................................................................................................... 85
Note 8 – Unavailable Revenue .............................................................................................................................. 85
Note 9 – Long Term Debt ..................................................................................................................................... 86
Note 10 – Pledged Revenue................................................................................................................................... 92
Note 11 – Compensated Absences…………………………………………………………………………. ....... 94

61 Packet Pg. 637
City of Redding
Index to Notes to the Basic Financial Statements (Continued)
Note 12 – Self Insurance………………………………………………………………………............................ 95
Note 13 – Individual Fund Disclosures................................................................................................................ 96
Note 14 – Joint Ventures ...................................................................................................................................... 97
A. M-S-R Public Power Agency .............................................................................................................. 97

B. M-S-R Energy Authority ..................................................................................................................... 99
C. Transmission Agency of Northern California ..................................................................................... 100
D. Balancing Authority of Northern California ....................................................................................... 101
E. Contingent Liability............................................................................................................................. 102
Note 15 – Postclosure Care Costs ........................................................................................................................ 102
Note 16 – Public Transportation Modernization Improvement and Service Enhancement Account

(PTMISEA) Grant Information .......................................................................................................... 103
Note 17 – Retirement Plans .................................................................................................................................. 104
Note 18 – Other Postemployment Healthcare Benefits...................................................................................... 123
Note 19 – Fund Balances ...................................................................................................................................... 132
Note 20 – Net Investment in Capital Assets ........................................................................................................ 133
Note 21 – Commitments and Contingencies ....................................................................................................... 134
A. Construction Commitments ................................................................................................................. 134

B. Redding Electric Utility (REU) ........................................................................................................... 134
C. West Central Landfill ......................................................................................................................... 136
D. Grants .................................................................................................................................................. 136
E. Litigation ............................................................................................................................................. 136
Note 22 – Successor Agency Trust for Assets of the Former Redevelopment Agency.................................... 137
Note 23 – American Rescue Plan Act .................................................................................................................. 139
62 Packet Pg. 638

City of Redding
Notes to the Basic Financial Statements
Note 1 – Summary of Significant Accounting Policies
The following is a summary of the more significant accounting policies of the City of Redding (City), all of which
conform to United States generally accepted accounting principles (U.S. GAAP) as applicable to governmental units.
The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing
governmental accounting and financial reporting principles.
A. Reporting Entity
The City was incorporated on October 4, 1887, as a general law city formed under state legislative statutes and
governed by a body of laws in the State Constitution. The financial reporting entity (the government) includes
all the funds of the primary government (i.e., the City as legally defined), as well as all of its component units.
Component units are legally separate entities for which the primary government is financially accountable. The
government provides a full range of services including police and fire protection; sanitation, electric, water, and
wastewater services; the construction and maintenance of streets and infrastructure; recreational activities and
cultural events.
As required by U.S. GAAP, the accompanying basic financial statements present the City and its component
units. Component units are entities for which the City is considered to be financially accountable. GASB defines
component units as legally separate entities that meet any one of the following tests:
 The component unit’s governing body is substantively the same as the governing body of the City and:
o there is a financial benefit or burden relationship between the City and the component unit or
o management of the City has operational responsibility for the component unit.
 The component unit provides services entirely, or almost entirely, to the City or otherwise exclusively, or
almost exclusively, benefits the City even though it does not provide services to it.
 The component unit’s total debt outstanding, including leases, is expected to be repaid entirely or almost
entirely with resources of the City.
Management determined that the following component units should be blended based on the criteria above:
 Redding Housing Authority
 Redding Joint Power Financing Authority
 Redding Capital Services Corporation
 Redding Area Bus Authority
These component units are included in the primary government because of the significance of their financial or
operational relationship and the same City governing body.
Each of the blended component units in the accompanying basic financial statements of the City are described
below:
Redding Housing Authority (Authority) manages certain programs which are funded by the U.S. Department
of Housing and Urban Development, primarily to provide services under the Housing Assistance Payments
Program. The five City Council members and one person appointed by the City Council, in a separate session,
serve as the governing board of the Authority. The financial activity of the Authority has been included in the
City’s financial statements as a special revenue fund.
Redding Joint Powers Financing Authority (JPA) was created by a joint exercise of power agreement between
the City and the JPA with the purpose of financing public capital improvements. City Council members, in a
separate session, serve as the governing board of the JPA. The financing activity of the JPA has been included in
the City’s financial statements.
63 Packet Pg. 639

City of Redding
Note 1 – Summary of Significant Accounting Policies (Continued)
A. Reporting Entity (Continued)
Redding Capital Services Corporation (Corporation), a nonprofit public benefit corporation, was organized
under the Nonprofit Public Benefit Corporation Law of the State of California to provide financial assistance to
the City by constructing, financing, purchasing, selling and leasing various public facilities, land and equipment
for the use, benefit and enjoyment of the public serviced by the City. City council members, in a separate
session, serve as the board of directors of the Corporation. The financing activity of the Corporation has been
included in the City’s financial statements in the enterprise funds.
Redding Area Bus Authority (RABA) is a separate governmental entity formed under a joint powers agreement
between the County of Shasta, City of Shasta Lake, the City of Anderson and the City. RABA’s governing
board comprises members of both the Counties, and the cities of Redding, Anderson, and Shasta Lake’s
governing boards based on population ratios within the service area. Currently, the Redding City Council
comprises a majority of the board members filling five of the eight positions. In addition, City of Redding
personnel provides administrative responsibility for RABA. The function of RABA is to provide the most cost
effective public transportation system utilizing federal and state funding participation. The financial activity of
RABA has been included in the City’s financial statements as an enterprise fund.
Financial statements for each of the individual component units may be obtained from the Finance Department of
the City at 777 Cypress Avenue, Redding, California 96001.
B. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting
entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that
comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Fund
accounting segregates funds according to their intended purpose and is used to aid management in demonstrating
compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained
in accordance with legal and managerial requirements.
The Statement of Net Position reports separate sections for Deferred Outflows of Resources, and Deferred
Inflows of Resources, when applicable.
Deferred Outflows of Resources represent outflows of resources (consumption of net position) that apply to
future periods and that, therefore, will not be recognized as an expense until that time.
Deferred Inflows of Resources represent inflows of resources (acquisition of net position) that apply to
future periods and that, therefore, are not recognized as revenue until that time.
Government-Wide Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities)
report information on all of the nonfiduciary activities of the primary government and its component units. For
the most part, the effect of interfund activity has been removed from these statements. Governmental activities,
which normally are supported by taxes and intergovernmental revenues, are reported separately from business-
type activities, which rely to a significant extent on fees and charges for support.
64 Packet Pg. 640

City of Redding
B. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Government-Wide Financial Statements (Continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or
segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that
are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and
other items not included among program revenues are reported instead as general revenues.
The government-wide financial statements are reported using the “economic resources” measurement focus and
the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when
earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or
privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including
special assessments. Internally dedicated resources are reported as general revenues rather than as program
revenues. Likewise, general revenues include all taxes.
As a general rule the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between the government’s business type activities and
various other functions of the government. Elimination of these charges would distort the direct costs and
program revenues reported for the various functions concerned.
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures
and Changes in Fund Balances for all major governmental funds and nonmajor funds aggregated. An
accompanying schedule is presented to reconcile and explain the differences in Net Position as presented in these
statements to the Net Position presented in the Government-Wide Financial Statements. The City has presented
all major funds that met the applicable criteria.
Governmental fund financial statements are reported using the “current financial resources” measurement focus
and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and
available. Revenues are considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. The City considers all revenues as available if they are
collected within sixty (60) days of the end of the current fiscal period, except for sales tax which has a ninety
(90) day availability period. Expenditures generally are recorded when a liability is incurred, as under accrual
accounting. However, debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
The reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements are provided
to explain the differences.
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City of Redding
Governmental Fund Financial Statements (Continued)
Property taxes, sales taxes, transient occupancy tax, grants, licenses, fees, charges and interest associated with the
current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of
the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period
is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered
to be measurable and available only when cash is received by the government.
The City reports the following major governmental funds:
The General Fund is the government’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
The General Capital Projects Fund accounts for the financing and construction activities of the general
government.
Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses
and Changes in Net Position, and a Statement of Cash Flows for each major Proprietary Fund.
A separate column representing internal service funds is also presented in these statements. However, internal
service balances and activities have been combined with the governmental activities in the Government-Wide
Financial Statements. The City’s internal service funds account for the financing of goods or services provided
by one department to other departments of the City on a cost-reimbursement basis. Internal service funds used
by the City are:
Equipment Fund - this fund is used to account for vehicle maintenance and communication costs.
Information Systems - this fund is used to provide computer technology services as well as providing
programming and general information systems support services.
General Support Services - this fund is used to provide printing, reprographics, geographic services, records
retention, building and maintenance services, volunteer services and employee services.
Risk Management – this fund is used to account for the accumulation of monies necessary to pay for
worker’s compensation claims, health, dental and visions claims and liability claims under a self-insurance
program.
Municipal Utilities Support – this fund is used to account for the management and technician support given
to the Utilities and Street Maintenance funds.
66 Packet Pg. 642

City of Redding
Proprietary Fund Financial Statements (Continued)
Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of
accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement
of Net Position. The Statement of Revenues, Expenses and Changes in Net Position presents increases (revenues)
and decreases (expenses) in total Net Position. Under the accrual basis of accounting, revenues are recognized in
the period in which they are earned while expenses are recognized in the period in which the liability is incurred.
In these funds, receivables have been recorded as revenue and provisions have been made for uncollectible
amounts.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and
expenses generally result from providing services and producing and delivering goods in connection with a
proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds
and of the government’s internal service funds are charges to customers for sales and services. Tap and similar
fees have been reported as non-operating revenues in the City’s statement of revenue expense and changes in net
position for proprietary funds and as capital grants and contributions in the statement of activities and changes in
net position. Operating expenses for enterprise funds and internal service funds include the cost of sales and
services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this
definition are reported as non-operating revenues and expenses.
The City reports the following major proprietary funds:
The Electric Utility Fund accounts for the operations of the City’s electric utility, a self-supporting activity
which renders a service on a user-charge basis to residents and businesses.
The Water Utility Fund accounts for the operations of the City’s water utility, a self-supporting activity
which renders a service on a user-charge basis to residents and businesses.
The Wastewater Utility Fund accounts for the operations of the City’s wastewater utility, a self-supporting
activity which renders a service on a user-charge basis to residents and businesses.
The Solid Waste Collection / Disposal Fund accounts for the operations of the City’s solid waste utility, a
self-supporting activity which renders a service on a user-charge basis to residents and businesses.
Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a statement of fiduciary net position and a statement of changes in
fiduciary net position. The City’s fiduciary funds represent custodial funds and a Private-purpose Trust Fund.
Custodial funds report fiduciary activities that are not held in a trust or equivalent arrangement. These funds are
accounted for on the accrual basis of accounting.
67 Packet Pg. 643

City of Redding
Fiduciary Fund Financial Statements (Continued)
Fiduciary fund types are accounted for according to the nature of the fund.
The City’s Custodial funds are used to account for assets held by a governmental unit as an agent for
individuals, governmental entities (other than the City) and non-public organizations. This fund is used to
account for deposits and collects monies for various community events which are remitted to the organizers.
The City’s private purpose trust fund is a fiduciary fund type used to report all trust arrangements, other than
those properly reported in pension trust funds or investment trust funds, under which principal and interest
benefit individuals, private organizations, or other governments. This trust fund is used to account for the
fiduciary assets, liabilities and net position of the Successor Agency (Agency) to the Redding
Redevelopment Agency, the former redevelopment agency of the City.
C. Cash and Investments
The City pools idle cash from all funds for the purpose of increasing income through investment activities. Cash
deposits are stated at cost, which approximates fair value. Investments are stated at fair value. Investment
income is recorded as revenue in the individual funds based on the computed average interest rate of all
investments and the average daily cash balance of each fund. For purposes of the statement of cash flows of the
proprietary fund types, cash and cash equivalents include all investments, as the City operates an internal cash
management pool which maintains the general characteristics of a demand deposit account.
All cash and investments of proprietary funds are held in the City’s investment pool. Therefore, all cash and
investments in the proprietary funds are considered cash and cash equivalents for purposes of the statement of
cash flows as these cash pools have the general characteristics of a demand deposit account.
Certain disclosure requirements, if applicable, for Deposits and Investment Risks in the following areas:
 Interest Rate Risk

 Credit Risk
- Overall
- Custodial Credit Risk
- Concentration of Credit Risk
 Foreign Currency Risk
In addition, other disclosures are specified including use of certain methods to present deposits and investments,
highly sensitive investments, credit quality at year-end and other disclosures.
68 Packet Pg. 644

City of Redding
C. Cash and Investments (Continued)
U.S. GAAP defines fair value, establishes a framework for measuring fair value and establishes disclosures about
fair value measurement. Investments, unless otherwise specified, recorded at fair value in the Statements
of Net Position or Balance Sheet, are categorized based upon the level of judgment associated with the inputs
used to measure their fair value. Levels of inputs are as follows:
Level 1 – Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the
measurement date.
Level 2 – Inputs, other than quoted prices included in Level 1, which are observable for the assets or
liabilities through corroboration with market data at the measurement date.
Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would
use in pricing the assets or liabilities at the measurement date.
D. General Receivables and Property Taxes Receivable

The City records an allowance for doubtful accounts on general accounts receivable based on the experience
method.
The County of Shasta assesses, bills, and collects property taxes for the City. Property taxes attach as an
enforceable lien on property as of January 1. Taxes are levied on July 1. They become due November 1 and
February 1 and become delinquent December 10 and April 10. City property tax revenue is recognized when
levied to the extent that it is available (collected within 60 days of year-end).
E. Inventories
Inventories are physically counted at year-end and valued at their average cost. All inventories consist of
expendable supplies held for consumption. The cost is recorded as inventory when items are purchased and as
expenditures when the items are used (the consumption method of accounting for inventories). The weighted
average method is used for establishing the cost of inventory consumed.
F. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks,
and similar items), are reported in the applicable governmental or business-type activities columns in the
government-wide financial statements. Capital assets are defined by the government as assets with an initial cost
of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost
or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated
acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the
asset’s life are not capitalized.
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City of Redding
F. Capital Assets (Continued)
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation has been provided over the estimated useful lives using the straight-line method. The estimated
useful lives are as follows:
Asset Types Useful Life (in years)

Public domain infrastructure 30-50
Utility plants 15-50
Buildings 10-30
Improvements other than buildings 5-40
Equipment, furnishings and vehicles 5-10
Assets under capital lease 4-30
System infrastructure 30
For all infrastructure systems, the City elected to use the Basic Approach. The City defines infrastructure as the
basic physical assets that allow the City to function. The assets include the streets, water purification and
distribution system, sewer collection and treatment system, parks and recreation, lands and improvement
system, storm water conveyance system, and buildings combined with the site amenities such as parking and
landscaped areas used by the City in the conduct of its business. Each major infrastructure system can be
divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters,
sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscaping and
land.
These subsystems were not delineated in the basic financial statements. The appropriate operating department
maintains information regarding the subsystems.
G. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of
resources related to pensions, and pension expense, information about the fiduciary net position of the plans and
additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are
reported by the plans (Note 17). For this purpose, benefit payments (including refunds of employee
contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported
at fair value. The following timeframes are used for pension reporting:
CalPERS:
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
PARS:
Measurement Period July 1, 2019 to June 30, 2020
70 Packet Pg. 646

City of Redding
G. Pensions (Continued)
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension
expense systematically over time. The first amortized amounts are recognized in pension expense for the year the
gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of
resources related to pensions and are to be recognized in future pension expense. The amortization period differs
depending on the source of the gain or loss. The difference between projected and actual earnings is amortized
straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining
service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of
the measurement period.
H. Vacation and Sick Pay
Vacation pay is vested to the employees as it accrues and is payable upon retirement or termination. Sick leave,
however, does not vest to the employees and is payable only when sick leave is taken, except when an individual
has been employed by the City for ten years or longer. If the employee severs their relationship with the City
after having been employed ten or more years, they receive from 33-1/3% to 60% payoffs depending on length of
service. If the employee retires from the City after having been employed ten or more years, they have the option
to take from 33-1/3% to 60% payoffs, per various Memoranda of Understandings, of their accrued sick pay as
additional termination pay and have the remaining accrued sick pay extend their term of service for retirement
benefit purposes. Vacation pay and 33-1/3% to 60% of the sick pay of employees with terms of services equal to
or exceeding ten years have been accrued in the accompanying government-wide financial statements and the
accompanying proprietary fund financial statements.
I. Unearned Revenue
In the government-wide financial statements and fund financial statements, unearned revenue is recorded for
transactions for which revenues have not been earned.
J. Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-
term debt and other long-term obligations are reported as liabilities in the applicable governmental activities,
business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are
deferred and amortized over the life of the bonds using the straight-line method, which does not materially differ
from the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts during the
current period. The face amount of debt issued is reported as other financing sources. Premiums received on
debt issuances are reported as other financing sources while discounts on debt issuances are reported as other
financing uses. Bond issuance costs, whether or not withheld from the actual debt proceeds received, are
reported as expenditures unless they are related to insurance costs. Bond issuance insurance costs are reported as
a prepaid asset and amortized over the life of the bonds.
71 Packet Pg. 647

City of Redding
K. Net Position
For government-wide reporting as well as in proprietary funds, fund equity is called net position. Net position is
comprised of three components: net investment in capital assets, restricted, and unrestricted.
Net investment in capital assets consists of capital assets, net of accumulated depreciation and reduced by
outstanding balances of bonds, notes and other debt that are attributed to the acquisition, construction, or
improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are
attributable to the acquisition, construction, or improvement of those assets or related debt are included in
this component of net position.
Restricted net position consists of restricted assets reduced by liabilities and deferred inflows of resources
related to those assets. Assets are reported as restricted when constraints are placed on asset use either by
external parties or by law through constitutional provision or enabling legislation.
Unrestricted net position is the net amount of the assets, deferred outflows or resources, liabilities, and
deferred inflows of resources that does not meet the definition of the two preceding categories.
L. Fund Balances
In the fund financial statements, governmental funds aggregate amounts for five classifications of fund balances
based on the constraints imposed on the use of these resources. The nonspendable fund balance classification
includes amounts that cannot be spent because they are either (a) not in spendable form – prepaid items or
inventories; or (b) legally or contractually required to be maintained intact.
The spendable portion of the fund balance comprises the remaining four classifications; restricted, committed,
assigned, and unassigned.
Restricted fund balance. This classification reflects the constraints imposed on resources either (a)
externally by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by
law through constitutional provisions or enabling legislation.
Committed fund balance. These amounts can only be used for specific purposes pursuant to constraints
imposed ordinances of the City Council – the government’s highest level of decision making authority.
Those committed amounts cannot be used for any other purpose unless the City Council removes the
specified use by taking the same type of action imposing the commitment. This classification also includes
contractual obligations to the extent that existing resources in the fund have been specifically committed for
the use in satisfying those contractual requirements.
Assigned fund balance. This classification reflects the amounts constrained by the City Council’s “intent”
to be used for specific purposes, but are neither restricted nor committed. By Council Policy the City
Council and City Manager have the authority to allocate amounts to be used for specific purposes. City
Council approves the appropriation; however, the budget ordinance authorizes the City Manager to modify
the appropriations by resource or appropriation within a functional area or fund.
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City of Redding
L. Fund Balances (Continued)
Unassigned fund balance. This amount is for any portion of the fund balances that do not fall into one of
the above categories. The General Fund is the only fund that reports a positive unassigned fund balance
amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance
amount. However, in governmental funds other than General Fund, if expenditures incurred for specific
purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be
necessary to report a negative unassigned fund balance in that fund.
M. Spending Policy
When both restricted and unrestricted resources are available for use, it is the City’s policy to use externally
restricted resources first, then unrestricted resources-committed, assigned, and unassigned-in order as needed.
The City has no formal policy of assignment of fund balance. So it is presumed that the order of spending is first
committed fund balance, then assigned fund balance, and last of all, unassigned fund balance.
N. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of
revenues and expenses during the reporting period. Actual results could differ from those estimates.
O. New Governmental Accounting Standards Implemented for the Year Ended June 30, 2021
The requirements of the following accounting standards are effective for the purpose of implementation, if
applicable to the City, for the year ended June 30, 2021. The financial statements included herein apply the
requirements and provisions of these statements, including necessary retroactive adjustments to financial
statement classifications and presentations.
GASB Statement No. 84 - In January 2017, GASB issued Statement No. 84, Fiduciary Activities. to improve
guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and
how those activities should be reported. The statement establishes criteria for identifying fiduciary activities of
all state and local governments. It also provides for recognition of a liability to the beneficiaries in a fiduciary
fund when an event has occurred that compels the government to disburse fiduciary resources. The City restated
net position of fiduciary funds to account for activities previously reported in governmental fund and agency
funds in custodial funds as part of implementing the requirements of the statement.
GASB Statement No. 90 - In August 2018, GASB issued Statement No. 90, Majority Equity Interests– an
Amendment of GASB Statements No. 14 and No. 61. This Statement improves the consistency and comparability
of reporting a government’s majority equity interest in a legally separate organization and to improve the
relevance of financial statement information for certain component units. It defines a majority equity interest and
specifies that a majority equity interest in a legally separate organization should be reported as an investment if a
government’s holding of the equity interest meets the definition of an investment. A majority equity interest that
meets the definition of an investment should be measured using the equity method, unless it is held by a special-
purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including
permanent and term endowments) or permanent fund. Those governments and funds should measure the
majority equity interest at fair value. Application of this statement did not have a material effect on the City’s
financial statements for the fiscal year ending June 30, 2021.
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City of Redding
O. New Governmental Accounting Standards Implemented for the Year Ended June 30, 2021 (Continued)
GASB Statement No. 98 - In October 2021, GASB issued Statement No. 98, The Annual Comprehensive
Financial Report, to establish the term annual comprehensive financial report and its acronym ACFR. That new
term and acronym replace instances of comprehensive annual financial report and its acronym in generally
accepted accounting principles for state and local governments. Application of this statement did not have a
material effect on the City’s financial statements for the fiscal year ending June 30, 2021.
P. Upcoming Governmental Accounting Standards Implementation
The City is currently analyzing its accounting practices to determine the potential impact on the financial
statements for the following GASB statements:
GASB Statement No. 87 - In June 2017, GASB issued Statement No. 87, Leases (GASB Statement No. 87), to
better meet the information needs of financial statement users by improving accounting and financial reporting
for leases by governments. This statement increases the usefulness of governments’ financial statements by
requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating
leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the
contract. It also establishes a single model for lease accounting based on the foundational principle that leases are
financings of the right to use an underlying asset. Application of this statement is effective for the City’s fiscal
year ending June 30, 2022.
GASB Statement No. 91 - In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations (GASB
Statement No. 91), to provide a single method of reporting conduit debt obligations by issuers and eliminate
diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with
conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying
the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of
the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary
commitments extended by issuers and arrangements associated with conduit debt obligations; and improving
required note disclosures. Application of this statement is effective for the City’s fiscal year ending
June 30, 2023, as amended by GASB 95.
GASB Statement No. 92 - In January 2020, GASB issued Statement No. 92, Omnibus 2020. The primary
objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve
consistency of authoritative literature by addressing practice issues that have been identified during
implementation and application of certain GASB Statements. Application of the effective date for this statement
has been postponed to fiscal year ending June 30, 2022.
GASB Statement No. 93 - In March 2020, GASB issued Statement No. 93, Replacement of Interbank Offered
Rates. Some governments have entered into agreements in which variable payments made or received depend on
an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (LIBOR). As a result of
global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021,
prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other
reference rates, by either changing the reference rate or adding or changing fallback provisions related to the
reference rate. The objective of this Statement is to address those and other accounting and financial reporting
implications that result from the replacement of an IBOR. Application of this statement is effective for the City’s
fiscal year ending June 30, 2022, as amended by GASB 95.
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City of Redding
P. Upcoming Governmental Accounting Standards Implementation (Continued)
GASB Statement No. 94 - In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public
Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve
financial reporting by addressing issues related to public-private and public-public partnership arrangements
(PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with
an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the
right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP
asset), for a period of time in an exchange or exchange-like transaction. Application of this statement is effective
for the City’s fiscal year ending June 30, 2023.
GASB Statement No. 96 - In May 2020, GASB issued Statement No. 96, Subscription-Based Information
Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for
subscription-based information technology arrangements (SBITAs) for government end users (governments).
This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an
intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays
other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures
regarding a SBITA. Application of this statement is effective for the City’s fiscal year ending June 30, 2023.
GASB Statement No. 97 - In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and
Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – An
Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32. The primary
objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary
component units in circumstances in which a potential component unit does not have a governing board and the
primary government performs the duties that a governing board typically would perform; (2) mitigate costs
associated with the reporting of certain defined contribution pension plans, defined contribution other
postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans
(other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3)
enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal
Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a
pension plan and for benefits provided through those plans. Application of this statement is effective for the
City’s fiscal year ending June 30, 2022.
Note 2 – Cash and Investments
At June 30, 2021, cash and investments are reported in the accompanying basic financial statements as follows:
Government-Wide
Fiduciary Funds
Governmental Business -type Statement of
Activities Activities Total Net Position Total
Cash and investments $ 68,155,239 $ 201,296,678 $ 269,451,917 $ 12,236,502 $ 281,688,419

Restricted cash
and investments $ 6,811,641 $ 13,788,667 $ 20,600,308 $ 6,773,412 $ 27,373,720
75 Packet Pg. 651

City of Redding
Note 2 – Cash and Investments (Continued)
At June 30, 2021, cash and investments, including cash and investments with fiscal agent, are reported at fair value in
accordance with generally accepted accounting principles. The following table presents the fair value measurements
of the investments recognized in the accompanying statement of net position and balance sheet measured at fair value
on a recurring basis and the levels within GASB 72 fair value hierarchy in which fair value measurement fall at June
30, 2021:
Fair Value Measurement

Unrestricted Restricted Total Input
Deposits $ 57,217,928 $ 93,875 $ 57,311,803 N/A
Medium Term Corporate Notes 27,853,285 - 27,853,285 Level 2

Federal Agency Bonds 54,657,842 - 54,657,842 Level 2
Mutual Funds 406,800 6,645,796 7,052,596 Level 1
Local Agency Investment Fund 141,552,564 20,634,049 162,186,613 Uncategorized
Total Investments 224,470,491 27,279,845 251,750,336

Total Cash and Investments $ 281,688,419 $ 27,373,720 $ 309,062,139
Securities classified in level 1 are valued using prices quoted in active markets for those securities. Securities
classified in level 2 are valued using significant other observable inputs such as institutional bond pricing techniques
and evaluated pricing applications and models.
The City maintains a cash and investment pool that is available for use by all funds, except for funds of the
Authority, Agency, and RABA (these funds have segregated accounts). Each fund’s portion of the cash and
investment pool or segregated accounts is displayed on the Statement of Net Position and the Fund Financial
Statement Balance Sheets as “Cash and Investments.”
A. Demand Deposits
At June 30, 2021, the carrying amount of the City’s deposits was $57,311,803 of which $93,875 was restricted
and $57,217,928 was unrestricted. The bank balance was $58,615,907. Of the bank balance, $2,852,828 was
covered by Federal depository insurance, and $55,763,079 was covered by collateral held in the pledging bank’s
trust department.
The California Government Code requires California banks and savings and loan associations to secure the
City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner
shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor.
Thus, collateral for cash deposits is considered to be held in the City's name.
The market value of pledged securities must equal at least 110% of the City's cash deposits. California law also
allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of
the City’s total cash deposits. The City may waive collateral requirements for cash deposits, which are fully
insured up to $250,000 by the Federal Deposit Insurance Corporation. The City, however, has not waived the
collateralization requirements.
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City of Redding
B. Investments
The California Government Investment Code and the investment policy of the City authorize the City to invest in
obligations, participation, or other instruments of the U.S. Government or its agencies, state and municipal
bonds, commercial paper of “prime” quality of the highest ranking or of the highest letter and numerical rating as
provided by Standard & Poor’s Corporation or Moody’s Investor Service, Inc., bankers’ acceptances, repurchase
agreements, mortgage pass-through securities, collateralized mortgage obligations, mortgage-backed or other
pay-through bonds, equipment lease-backed certificates, consumer receivable pass-through certificates, or
consumer receivable-backed bonds, and medium-term notes (issued by U.S. Corporations) of a maximum of five
years with a minimum rating category of “A” by a nationally recognized rating service, notes, bonds, or other
obligations secured by a valid first priority security interest, and the State Treasurer’s Investment Pool (LAIF).
Reverse repurchase agreements may be made only when prior approval of the City Council has been given.
C. Investments in Local Agency Investment Fund
The City is a participant in LAIF which is regulated by California Government Code Section 16429 under the
oversight of the Treasurer of the State of California. The City’s investments in LAIF at June 30, 2021 included a
portion of pool funds invested in Structure Notes and Asset-Backed Securities:
Structured Notes are debt securities (other than asset-backed securities) whose cash-flow characteristics
(coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have
embedded forwards or options.
Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive
a share of the cash flows from pool of assets such as principal and interest repayments from a pool of
mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.
As of June 30, 2021, the City had $162,186,613 invested in LAIF, which had invested 2.31% of the pool
investment funds in Structured Notes (1.10%) and Asset-Back Securities (1.21%). LAIF determines the value on
its investment portfolio based on market quotations for those securities where market quotations are readily
available and based on amortized cost or best estimate for those securities where market value is not readily
available. The City valued its investments in LAIF as of June 30, 2021, by multiplying its account balance with
LAIF times a fair value factor determined by LAIF. This fair value factor was determined by dividing all LAIF
participants’ total aggregate amortized cost by total aggregate fair value. The fair value of the City’s position in
the pool is the same as the value of the pool shares. The credit quality rating of LAIF is unrated as of June 30,
2021.
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City of Redding
D. Risk Disclosures
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to
changes in market interest rates. As a means of limiting its exposure to fair value losses arising from rising
interest rates, the City varies its maturity dates throughout the five-year maturity period. The investments with
maturities greater than 5 years pertain to investment agreements within the bond issues. These agreements afford
the City long-term fixed interest rates for the duration of the bond issue, with the option to utilize those funds for
debt service payments and at the City’s option replenish those funds at the fixed rate until the maturity of the
investment agreements. The City has no formal policy regarding interest rate risk.
As of June 30, 2021, the City had the following investments and maturities:
Unrestricted: Investments Maturities (in Years)

Fair Less
Investment Type Value Than 1 1-2 3-4 5
Medium Term Corporate Notes $ 27,853,285 $ 6,364,435 $ - $ 13,557,775 $ 7,931,075

Federal Agency Bonds 54,657,842 10,063,610 - - 44,594,232
Investment in State Treasurer's
Investment Pool 141,552,564 141,552,564 - - -
Mutual Funds 406,800 406,800 - - -
Total $ 224,470,491 $ 158,387,409 $ - $ 13,557,775 $ 52,525,307
Restricted: Investments Maturities (in Years)

Fair Less More
Investment Type Value Than 1 1-5 Than 5
Investment in State Treasurer's Investment Pool $ 20,634,049 $ 20,634,049 $ - $ -
Mutual Funds 6,645,796 6,645,796 - -
Total $ 27,279,845 $ 27,279,845 $ - $ -
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City of Redding
D. Risk Disclosures (Continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. Presented below is the minimum rating required by (where applicable) the California Government
Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investment
type.
As of June 30, 2021, the City’s investments in Federal Agency Bonds were rated Aaa by Moody’s Investors
Service. The City’s investments in Medium Term Corporate Notes were rated A, Aa, and Aaa by Moody’s
Investors Service. Investments in LAIF are not rated as LAIF is a State sponsored investment pool. The City
policy limits the percentage invested in various instruments by category.
Disclosures Relating to Concentration of Credit Risk
Investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools)
that represent 5% or more of total City investments are as follows:
Issurer Investment Type Amount

Federal Home Loan Bank Federal Agency Securities $ 24,759,931
Federal National Mortgage Association Federal Agency Securities $ 21,348,985
Disclosures Relating to Custodial Credit Risk
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g.,
broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral
securities that are in the possession of another party. The California Government Code and the City's investment
policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for
deposits or investments, other than the following provision for deposits.
All securities are held in the name of the City. As a result, the City had no custodial credit risk at June 30, 2021.
Note 3 - Governmental Notes Receivable
Notes receivable represent loan agreements entered into between the City or the former RDA and unrelated
nongovernmental entities as part of the City’s redevelopment activities, including single-family home buyer
assistance, and real estate development and construction loans. At June 30, 2021, approximately $41.07 million of
notes receivable, net of $0.19 million allowance for doubtful accounts, were reported in the Community
Development non-major special revenue fund. At June 30, 2021, approximately $14.72 million of notes receivable
were reported in the Housing non-major special revenue fund.
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City of Redding
Note 4 – Interfund Activities
A. Due From and Due To Other Funds
At June 30, 2021, due to and due from other funds balances are as follows:
Due From
Other Funds
Due To Other Funds General Fund Total
Governmental Funds:
Nonmajor Governmental Funds $ 56,126 $ 56,126
Enterprise funds:
Nonmajor Enterprise Funds 1,723,996 1,723,996
Internal Service Funds 3,362 3,362
Total $ 1,783,484 $ 1,783,484
Short-term loans recorded as due to and due from other funds were for cash shortages for operations.
B. Interfund Receivable and Payable
At June 30, 2021, interfund receivable and payable balances are as follows:
Interfund Receivable
Electric Internal
Utility Service
Interfund Payable Fund Funds Total
Enterprise Funds:
Nonmajor: Enterprise
funds $ - $ 107,892 $ 107,892
Internal Service Funds 67,649 - 67,649
Total $ 67,649 $ 107,892 $ 175,541
Interfund receivables and payables represented the portion of Advances that are expected to be repaid within one
year.
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City of Redding
Note 4 – Interfund Activities (Continued)
C. Advances To and From Other Funds
At June 30, 2021, long-term advances consisted of the followings:
Advances to other funds

Internal
Electric Service
Advances from other funds Utility Funds Total
Governmental funds:
General Fund $ 4,380,797 $ - $ 4,380,797
Non-major: Govermental Funds 233,782 186,912 420,694
Enterprise funds:
Non-major: Enterprise Funds - 3,264,627 3,264,627
Internal Service Funds 101,892 - 101,892
Total $ 4,716,471 $ 3,451,539 $ 8,168,010
a) The Electric Utility loaned the Parking Fund additional funds for another parking structure at the Downtown
Mall. The outstanding balance at year-end was $233,782; all of which is classified as long-term.
b) The Electric Utility Fund advanced $708,786 to the Information Technology division for the City’s portion of
the new telephone system. At year-end the remaining balance is $34,244 all of which is classified as long-
term.
c) The Electric Utility Fund advanced $270,595 to the Information Technology division to prepay a five year
financial transparency software contract. At year-end the remaining balance is $135,297. Of this amount
$67,648 is classified as long-term.
d) The Electric Utility Fund advanced $3,621,500 to the General Fund for the replacement of the Redding
Soccer Park turf. The outstanding balance of the advance including accrued interest at the City’s average
earnings on its pooled cash is $3,698,468; all of which is classified as long-term.
e) The General Fund has advanced funds to the Parking Fund to cover operating expenditures. This balance has
been transferred to the Risk Management Fund and had a balance of $186,912 at year-end; all of which is
classified as long-term.
f) In recent years the General Fund has advanced $8,917,054 to the Airport Fund to finance improvements and
operating expenses. The balance was transferred to the Risk Management Fund during the 2009-2010 fiscal
year. The Airport Fund has repaid $7,317,670 to date. At year-end the balance was $1,599,384. Of this
amount $1,574,384 is classified as long-term.
g) In recent years the General Fund has advanced $1,374,847 to the Convention Center Fund to finance
improvements and operating expenses. The balance was transferred to the Risk Management Fund during
the 2009-2010 fiscal year. The balance at year-end was $988,128; of this amount $905,236 is classified as
long-term at year-end.
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City of Redding
Note 4 – Interfund Activities (Continued)
h) The Risk Management Fund advanced funds to the Convention Center Fund to finance additional
improvements. At year-end the balance was $785,007; all of which is classified as long-term at year-end.
i) The Electric Fund advanced funds of $681,400 to the General Fund by paying for a portion of the Redding
Police Department’s share of the communication platform overhaul. The outstanding balance of the advance
including accrued interest at the City’s average earnings on its pooled cash is $682,329; all of which is
classified as long term.
D. Transfer In and Out
The following operating transfers were made during the fiscal year-ended June 30, 2021:
Transfers In
Nonmajor Nonmajor Internal

Governmental Electric Solid Enterprise Service
Transfers Out General Fund Funds Fund Waste Funds Funds Total
Governmental Funds:
Major Funds:
General Fund $ - $ 892,535 $ - $ 29,987 $ 818,187 $ - $ 1,740,709
General Capital Projects Fund 708,677 - - - - - 708,677
Nonmajor Governmental Funds 4,907,764 - - - - - 4,907,764
Enterprise Funds:
Major Enterprise Funds:
Electric 6,097,590 - - - 42,992 330,586 6,471,168

Wastewater - - - - 694,778 - 694,778
Nonmajor Enterprise Funds 225,000 - - - - - 225,000
Internal Service Funds 1,000 - 1,000 - 8,000 - 10,000

Total $ 11,940,031 $ 892,535 $ 1,000 $ 29,987 $ 1,563,957 $ 330,586 $ 14,758,096
The reasons for these transfers are set forth below:

 The General Fund transferred a portion of the transient occupancy tax to the Convention Center per City
policy.
 The General Fund transferred funds to the Library for operations.
 The Airports and Electric Enterprise Funds transfer funds to the General Fund in lieu of property tax.
 Within the Nonmajor Governmental Funds, gas taxes and other special revenues are transferred to the
General Fund to pay for related expenditures such as street maintenance and public safety. In addition, funds
were transferred to the capital project fund to cover portions of qualified projects.
 The Electric Utility transferred electric vehicles to Internal Service Fund Fleet and Reprographics as well as
an Enterprise Fund (Airport) as part of the Transportation Electrification Program.
 Funds transferred for used vehicles purchased internally per City policy between General Fund, Electric,
Solid Waste, RABA and Internal Service Funds.
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City of Redding
Note 5 – Capital Assets
A. Governmental Activities
Summary of changes in capital assets for the year ended June 30, 2021 consisted of the following:
Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021
Total Governmental Activities:
Capital assets, not being depreciated:
Land $ 34,043,865 $ 2,413,755 $ (145,960) $ 10,125 $ 36,321,785
Construction in process 21,376,658 20,439,762 - (9,403,452) 32,412,968
Total capital assets,
not being depreciated 55,420,523 22,853,517 (145,960) (9,393,327) 68,734,753
Capital assets, being depreciated:
Buildings 64,641,179 12,000 - - 64,653,179
Improvements other than buildings 100,377,682 173,279 (22,956) 5,351,884 105,879,889
Infrastructure 325,667,589 3,629,439 - 4,356,265 333,653,293
Automotive equipment 15,879,672 983,435 (685,796) 657,713 16,835,024
Furnishings and equipment 11,142,196 98,233 (437,766) 3,889 10,806,552
being depreciated 517,708,318 4,896,386 (1,146,518) 10,369,751 531,827,937
Accumulated depreciation:
Buildings (35,888,158) (2,027,927) - - (37,916,085)
Improvements other than buildings (66,801,018) (3,606,535) 22,956 - (70,384,597)
Infrastructure (124,610,031) (9,076,382) - - (133,686,413)
Automotive equipment (11,698,883) (918,906) 628,436 (327,127) (12,316,480)
Furnishings and equipment (9,121,420) (421,888) 436,611 39,103 (9,067,594)
Total accumulated depreciation (248,119,510) (16,051,638) 1,088,003 (288,024) (263,371,169)
being depreciated, net 269,588,808 (11,155,252) (58,515) 10,081,727 268,456,768
Total governmental activities $ 325,009,331 $ 11,698,265 $ (204,475) $ 688,400 $ 337,191,521
Depreciation expense was charged to governmental activities as follows:

Program Depreciation
General government $ 1,644,012
Police 696,373
Fire 430,784
Public works 9,228,025
Recreation and culture 4,042,679
Community development 9,765
Total $ 16,051,638
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City of Redding
Note 5 – Capital Assets (Continued)
B. Business-Type Activities
Summary of changes in capital assets for the year ended June 30, 2021 consisted of the following:
Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021
Capital assets, not being depreciated:
Land $ 20,265,235 $ - $ (137,988) $ - $ 20,127,247
Construction in progress 10,262,260 32,990,203 (23,068) (7,214,340) 36,015,055
not being depreciated 30,527,495 32,990,203 (161,056) (7,214,340) 56,142,302
Capital assets, being depreciated:
Utility plants 855,513,336 11,802,936 (1,591,348) 6,601,044 872,325,968
Buildings 78,179,411 408,200 - 43,288 78,630,899
Improvements other than buildings 57,077,960 30,852 - 255,186 57,363,998
Automotive equipment 46,383,146 5,480,651 (2,575,070) (649,584) 48,639,143
Furnishings and equipment 31,320,131 1,766,991 (1,250,906) (12,018) 31,824,198
Total capital assets, being depreciate 1,068,473,984 19,489,630 (5,417,324) 6,237,916 1,088,784,206
Less accumulated depreciation for:
Utility plants (459,361,006) (22,634,482) 1,345,581 - (480,649,907)
Buildings (45,455,172) (2,189,250) - - (47,644,422)
Improvements other than buildings (30,689,103) (1,869,544) - - (32,558,647)
Automotive equipment (26,472,915) (3,366,158) 2,405,459 313,565 (27,120,049)
Furnishings and equipment (20,866,248) (2,481,644) 1,235,814 (25,541) (22,137,619)
Total accumulated depreciation (582,844,444) (32,541,078) 4,986,854 288,024 (610,110,644)
being depreciated, net 485,629,540 (13,051,448) (430,470) 6,525,940 478,673,562
Total business-type activities $ 516,157,035 $ 19,938,755 $ (591,526) $ (688,400) $ 534,815,864
Depreciation expense was charged to the business-type activities as follows:
Program Depreciation
Electric $ 14,142,017
Water 3,670,489
Wastewater 7,810,350
Storm drainage 989,629
Solid waste 2,640,706
Airport 1,767,988
RABA 1,444,150
Convention center 75,749
Total $ 32,541,078
84 Packet Pg. 660

City of Redding
Note 6 – Power Acquisition Costs
The Redding Electric Utility (REU) entered into an agreement in 1986 with the Western Area Power Administration
(WAPA) to build a second interconnection point between REU’s internal electric 115kv transmission grid and the
surrounding WAPA 230kv transmission grid. REU paid WAPA to build the Airport Road Substation to affect this
connection and convert the 230kv surrounding power to 115kv for use on REU’s lines. After completion, REU
gained title to the 115kv side of the substation, while WAPA retained ownership of the 230kv side. Since REU paid
for the construction of the 230kv side and benefits from its presence, the cost of this has been set up as an asset and is
being amortized over the 34 year useful life of the substation.
Power Acquisition Cost $ 3,470,314

Less: Amortization (3,332,962)
Power Acquisition Cost, Net $ 137,352
For the year ended June 30, 2021, amortization expense was $102,068.
Note 7 – Storage Base Gas
Redding Electric Utility (REU) entered into a natural gas lease agreement on August 28, 2009 with Gill Ranch
Storage, LLC (GRS) in which GRS (Lessee) would provide firm natural gas storage service to REU (Lessor). The
firm storage service is provided at the GRS facility in Madera County, California, near the City of Fresno. 2,250,000
Dth of natural gas was initially acquired by REU for GRS’ use as base gas under the lease at a total cost of
$11,850,000. Additionally, in order to effect the right to offset provisions per the lease contract between REU and
GRS, REU paid GRS an amount equal to $1,720,000. The total cost to REU to implement this lease agreement was
$13,570,000. The lease arrangement dictates that GRS shall make monthly payments to REU as rent for the base gas
in an amount equal to $100,000 per month. If REU does not purchase and deliver to GRS the base gas then GRS
shall not be required to pay rent to REU. As of June 30, 2021, the lease agreement between Redding Electric Utility
and Gill Ranch Storage, LLC continues to be in effect.
Note 8 – Unavailable Revenue
On the fund financial statements, unavailable revenue consisted of the following as of June 30, 2021:
General Non Major

General Capital Projects Governmental
Fund Fund Funds Total
Unavailable revenues:
Sales tax $ 82,765 $ - $ - $ 82,765
Property taxes 679,024 - 679,024
Grant revenue 465,458 15,546,806 372,327 16,384,591
Shasta Area Safety
Communications Agency rents 209,312 - - 209,312
Housing loans - principal and
interest - - 4,622,820 4,622,820
HUD funds - - 22,314 22,314
Total $ 1,436,559 $ 15,546,806 $ 5,017,461 $ 22,000,826
85 Packet Pg. 661

City of Redding
Note 9 – Long-Term Debt
Summary of changes in long-term debt for the year ended June 30, 2021, is as follows:
Balance Balance Due within Due in more

July 1, 2020 Additions Deletions June 30, 2021 One Year than One Year
Long-term debt:
Revenue bonds $ 31,447,616 $ - $ (1,853,967) $ 29,593,649 $ 1,954,753 $ 27,638,896
Long-term debt before
unamortized amounts 31,447,616 - (1,853,967) 29,593,649 1,954,753 27,638,896
Bond premium 3,130,789 - (130,904) 2,999,885 130,904 2,868,981
Bond discount (47,106) - 4,977 (42,129) (3,988) (38,141)
Total govermental activities
long-term debt 34,531,299 - (1,979,894) 32,551,405 2,081,669 30,469,736
Business-type activities:
Long-term debt:
Revenue bonds 118,722,383 52,420,000 (12,826,033) 158,316,350 12,555,248 145,761,102
State loans payable 64,800,896 - (63,589,332) 1,211,564 83,126 1,128,438
Long-term debt before
unamortized amounts 183,523,279 52,420,000 (76,415,365) 159,527,914 12,638,374 146,889,540
Bond premium 15,385,644 12,075,580 (2,030,999) 25,430,225 2,236,068 23,194,157
Bond discount (973) - 773 (200) (200) -
Total business-type activities
long-term debt 198,907,950 64,495,580 (78,445,591) 184,957,939 14,874,242 170,083,697
Total long-term debt $ 233,439,249 $ 64,495,580 $ (80,425,485) $ 217,509,344 $ 16,955,911 $ 200,553,433
86 Packet Pg. 662

City of Redding
Note 9 – Long-Term Debt (Continued)
Governmental Business-type
Activities Activities
Revenue Bonds:
2020 Wastewater Revenue Bonds Series A:

The 2020 Wastewater Revenue Bonds were issued to refinance the twelve (12) State
Water Resource Control Board (SWRB) loans, which were issued to finance capital
improvements to the City's wastewater system and costs of issuance for the 2020
Bonds. Serial Bonds of $52,420,000 bear interest at 5%, payable December 1 and
June 1; maturities are payable June 1 in annual redemptions from $185,000 to
$5,010,000; final payment due June 1, 2036. The payments are payable from
operating revenue of the Wastewater Utility Fund. The 2020 Bonds are special
obligations of the City payable solely from and secured by a pledge of and lien on
Net Revenues of the Wastewater System and all monies on deposit in the
Wastewater Revenue Fund. $ - $ 47,410,000
2018 Electric System Revenue Bonds Series A:
The 2018 Electric System Revenue Bonds were issued to prepay and refund a
portion of the City's outstanding 2008 A Electric System COP's and pay costs of
issuance for the 2018 Bonds. Serial Bonds of $39,510,000 bear interest from 4.0% to
5.0%, payable on December 1 and June 1; maturities are payable June 1 in annual
redemptions from $2,800,000 to $4,020,000; final payment due June 1, 2030. The
payments are payable from operating revenues of the Electric Utility Fund. The
2018 Bonds are special obligations of the City payable solely from and secured
solely by a pledge of and lien on Net Revenues of the Electric system and all monies
on deposit in the Electric Revenue Fund of the City.
- $ 30,715,000
The 2017 Electric System Revenue Bonds were issued to prepay and refund a
portion of the City's outstanding 2008 A Electric System COP's and pay costs of
issuance for the 2017 Bonds. Serial Bonds of $55,785,000 bear interest from 3.0% to
redemptions from $750,000 to $6,165,000; final payment due June 1, 2030. The
2017 Bonds are special obligations of the City payable solely from and secured
solely by a pledge of and lien on Net Revenues of the Electric system and all monies
on deposit in the Electric Revenue Fund of the City.
- 45,525,000
87 Packet Pg. 663

City of Redding
Revenue Bonds: (Continued)

The 2015 Electric System Revenue Bonds were issued to finance the costs of
designs, acquisition and construction of new administrative building for the electric
utility of the City of Redding and to refinance the 2005 Electric Certificates of
Participation Bonds, which were used to provide funds to finance costs of
acquisition and construction of certain additions, betterments and improvements to
the City’s electric system. Serial Bonds of $37,955,000 bear interest from 2.0% to
redemptions from $335,000 to $2,925,000; final payment due June 1, 2035. The
2015 Bonds are limited obligations of the Authority payable solely from Revenues
of the Authority, consisting primarily of certain installment sale payments to be
made by the City to the Authority pursuant to a 2015 Installment Sale Agreement,
dated as of December 1, 2015 by and between the City and the Authority.
- 33,055,000
2013 Water and Wastewater Revenue Bonds Series A:
The 2013 Water Revenue Bonds were issued to refinance the 2003 Water Revenue
Bonds which were used to refinance the 1993 Water Revenue Bonds, which were
originally issued to finance capital improvements to the City’s water system. The
2013 Wastewater Revenue Bonds were issued to refinance the 2002 Wastewater
Revenue Bonds which were used to refinance wastewater debt and wastewater’s
portion of the corporation yard debt. Serial Bonds of $14,730,000 bear interest from
2.0% to 5.0%, payable on December 1 and June 1; maturities are payable June 1 in
annual redemptions from $625,000 to $2,095,000; final payment due June 1, 2023.
The Water portion is payable from the operating revenues of the Water Utility Fund
and the Wastewater portion is payable from the Wastewater operating revenues of
the Wastewater Utility Fund. The Refunding Bonds are payable from, and secured
by a lien on, certain payments (Installment Sale Payments) received by the
Authority from the City under the Water Installment sale Agreement and under the
Wastewater Installment Sale Agreement and from certain interest and other income
derived from certain funds and accounts held under the Trust Agreement.
- 1,380,000
88 Packet Pg. 664

City of Redding
2013 Lease Revenue Bond, Series B and Series C:
Issued to finance the construction of the Redding Police Building and refinance the
2003 Aquatic Center, the Sports Complex, SHASCOM, Convention Center and the
Municipal Airport, which was to refinance the 1993 Lease Revenue Bonds for
SHASCOM, Convention Center and the Municipal Airport. Payable from the
operating revenues of the Redding Aquatic Center, Sports Complex, SHASCOM,
Convention Center, and Municipal Airport Funds. The security of the bonds is the
title to the City's existing Police Facility, it's Shascom communication facility, the
Redding Aquatic Center and the land on which the to-be-constructed Police Facility
will be located to the Authority, and the City will lease back the Leased Property
from the Authority pursuant to the Facilities Lease.
Series B, Serial/Term Bonds:
Serial Bonds interest from 2% to 4.5% payable on April 1 and October 1; maturities
payable annually on October 1 in annual redemptions from $235,000 to $460,000;
final payment due October 1, 2025. Original issue $9,740,000. Term Bonds, (1) bear
interest at 5.0% maturity payable on October 1, 2028, in the amount of $800,000; (2)
bear interest at 5.25%, maturity payable on October 1, 2033, in the amount of
$1,650,000; (3) bear interest at 5.50% maturity payable on October 1, 2043, in the
amount of $2,840,000.
6,858,649 231,350
Series C, Serial/Term Bonds:
Serial Bonds interest from 3.75% to 6.5% payable on April 1 and October 1;
maturities payable on October 1 in annual redemptions from $75,000 to $180,000;
final payment due October 1, 2032. Term Bonds, (1) bear interest at 3.75%, maturity
payable October 1, 2018 in the amount of $390,000; (2) bear interest at 5.35%,
maturity payable on October 1, 2024 in the amount of $585,000; and (3) bear interest
at 6.5%, maturity payable on October 1, 2032, in the amount of $1,160,000. 1,570,000 -
89 Packet Pg. 665

City of Redding
2019 Lease Revenue Bond, Series A:
Issued to refinance the 2004 Capital Project Series A & B, 2004 Civic Center Refunding
Series C, and the 2007 Capital Projects Series A and to finance acquisition and
construction of capital projects within the City of Redding. Payable from the revenues
generated pursuant to the Facilities Lease between the Redding Joint Powers Financing
Authority (Authority) and the City of Redding whereby the City has transfered title to its
Civic Center and leases it back from the Authority.
Serial Bonds interest of 5.0%, payable on April 1 and October 1; maturities payable on
April 1 from $695,000 to $1,575,000; final payment on April 1, 2037. Original issue:
$24,085,000. Term Bonds bear interest at (1) 3.125% maturity payable on April 1, 2039
in the amount of $1,200,000; and (2) bear interest at 3.25% maturity payable on April 1,
2044 in the amount of $3,355,000.
21,165,000 -
Total Revenue Bonds: $ 29,593,649 $ 158,316,350
State Loans:
2013 California Airport Loan (Benton):
Original loan amount was $350,000. Annual installments are $28,005, including interest
at 3.655% payable May 28, maturity payable on May 28, 2031. The purpose of the loan
is for repairs to the California Highway Patrol Hangar at Benton Airpark.
- 231,097
2015 California Airport Loan (Municipal):
Original loan amount was $1,100,000. Annual installments of $79,106, including
interest at 2.33% payable June 1, maturity payable on June 1, 2033. The purpose of the
loan is for the PV Solar Array Lease Purchase at the Redding Municipal Airport.
- 817,706
2018 California Airport Loan (Municipal):
Original loan amount was $190,000. Annual installments of $14,286, including interest
at 2.87% payable March 1, maturity payable on March 1, 2035. The purpose of the loan
is for the contruction of a new hangar roof and other exterior improvements at the
Benton Airpark. - 162,761
Total State Loans $ - $ 1,211,564
90 Packet Pg. 666

City of Redding
Summary of Outstanding Debt:
Total outstanding debt $ 29,593,649 $ 159,527,914
Add: Bond Premium 2,999,885 25,430,225
Less: Bond Discount (42,129) (200)
Total Outstanding Debt, Net of Premiums and Discounts $ 32,551,405 $ 184,957,939
Current year amortization expense for bond premiums and discounts was $125,927 for the governmental activities
and $2,030,226 for the business-type activities.
The annual requirements to amortize all debt outstanding as of June 30, 2021, excluding obligations associated with
bond premiums (discounts) are as follows:
Year Ending Governmental Activities Business-Type Activities Government-Wide

June 30, Principal Interest Principal Interest Principal Interest
2022 1,954,753 1,412,696 12,638,375 7,797,714 14,593,128 9,210,410
2023 2,034,111 1,317,802 14,776,371 7,181,784 16,810,482 8,499,586
2024 1,639,784 1,218,554 13,628,119 6,473,496 15,267,903 7,692,050
2025 1,555,000 1,142,226 14,225,397 5,796,343 15,780,397 6,938,569
2026 1,640,000 1,064,377 14,937,958 5,087,033 16,577,958 6,151,410
2027-2031 5,950,000 4,311,258 71,920,790 13,547,809 77,870,790 17,859,067
2032-2036 6,745,001 2,638,855 17,400,904 1,669,513 24,145,905 4,308,368
2037-2041 4,985,000 1,151,715 - - 4,985,000 1,151,715
2042-2046 3,090,000 222,003 - - 3,090,000 222,003
Total $ 29,593,649 $ 14,479,486 $ 159,527,914 $ 47,553,692 $ 189,121,563 $ 62,033,178
91 Packet Pg. 667

City of Redding
Note 10 – Pledged Revenue
Year of Loan or
Year Repayments Original
Borrowing and/or Interest Issue/Loan
Revenue Pledged Fund/Entity Bond/Loan Use of Funds Payments Began Amount
Net Revenues Water Utility Bond Refund prior debt 2013 $ 6,165,000
issues.
Net Revenues Wastewater Bond Refund prior debt 2020 52,420,000
Utility issues. (SRF Loan)
Net Revenues Wastewater SRF Loan* Clear Creek WWTP 2009 4,360,035
Utility Ph I
Net Revenues Plus Electric Utility Bond Refund prior debt 2015 37,955,000
Reserves
Reserves
Reserves
* S tate Revolving Fund loan from the S tate Water Resources Control Board (S WRCB).
92 Packet Pg. 668

City of Redding
Note 10 – Pledged Revenue (Continued)
Estimated % of
Estimated % of Pledged
Pledged Revenue Plus Current Year
Payments Revenue Reserves Remaining Current Year Pledged
Amortized Required for Required for Principal & Principal & Revenue Reserve
Thru Debt Service Debt Service Interest Interest Paid Available Balance
2023 6% $ 1,463,400 $ 731,200 $ 11,460,154 $ -
2036 41% 62,319,000 6,553,478 15,848,676 -
2027 2% - 272,605 15,848,676 -
2035 9% 2% 45,120,485 2,316,570 27,147,291 87,201,242
2030 21% 5% 57,747,250 5,699,250 27,147,291 87,201,242
2030 18% 4% 38,738,750 4,764,500 27,147,291 87,201,242
93 Packet Pg. 669

City of Redding
Note 11 – Compensated Absences
The compensated absences liability will be paid from the General Fund, Housing Authority, Community
Development, Airports, Electric Utility, Water Utility, Wastewater Utility, Solid Waste Utility, Storm Drainage
Utility, Equipment Fund, Information Systems, General Support Services, Risk Management and Municipal Utility
Support.
The City’s changes in compensated absences for the year ended June 30, 2021 were as follows:
Balance Balance Due within Due in More

July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year
Governmental activities $ 11,750,893 $ 5,904,116 $ (5,393,665) $ 12,261,344 $ 3,984,718 $ 8,276,626
Business-type activities 7,538,551 4,531,554 (3,677,339) 8,392,766 2,653,836 5,738,930
Total $ 19,289,444 $ 10,435,670 $ (9,071,004) $ 20,654,110 $ 6,638,554 $ 14,015,556
94 Packet Pg. 670

City of Redding
Note 12 – Self-Insurance
The City administers self-insurance programs for general liability and workers’ compensation. These programs are
accounted for in the Risk Management Fund. Liability for each claim is estimated on a case-by-case basis for all
pending claims. There has been no significant reduction in any of the insurance coverages from the prior year. Costs
in the City’s Risk Management Fund have not exceeded charges to the various funds of the City and its component
units. Settled claims resulting from these risks have not exceeded co-insurance plan coverage or commercial
insurance coverage in any of the past three fiscal years. The City is also self-insured for health benefits and is a
member of CSAC Excess Insurance Authority which administers the health benefits program.
Employee Health Insurance - The City is part of the California Public Entity Public Insurance Authority, a joint
powers authority. The Risk Management Fund recognizes revenue from fund charges and accounts for actual
expenditures. Funds determined to be at risk are charged estimated claims expense based on salary. The interfund
charges are reported as an expense or expenditure in the at risk fund. The estimated liability for pending and incurred
but not reported employee health insurance claims relating to July 1, 2020 and prior at June 30, 2021, has been
included as an accrued liability in the risk management internal service fund.
Workers’ Compensation Insurance is administered as a co-insurance plan. The City is self-insured up to $750,000
with an insurance company co-insuring claims from $750,001 to $50,000,000. Funds determined to be at risk are
charged a percentage of the total estimated insurance and claim expense. Percentages are based upon loss experience
and salary costs. The interfund charges are reported as an expense or expenditure in the fund at risk. The estimated
liability for pending and incurred but not reported claims at June 30, 2021, has been included in the Risk
Management Fund’s claims payable amount as of June 30, 2021.
General Liability Insurance is self-administered and is self-insured up to $750,000. Any claims from $750,001 to
$40,000,000 are administered through a governmental pooling joint powers authority, California Joint Powers Risk
Management Authority. The Risk Management Fund recognizes revenue from fund charges and accounts for actual
expenditures. Funds determined to be at risk are charged a percentage of the total estimated insurance and claim
expense. Percentages are based upon loss experience and salary. The interfund charges are reported as an expense or
expenditure in the funds at risk. Incurred but not reported claims liability has been included in the claims payable
amount as of June 30, 2021.
Property Insurance is administered as a co-insurance plan. The City is self-insured for claims up to $250,000 for all
Risk and $500,000 for Wildfire. An insurance company co-insures claims over $250,000 for all Risk and $500,000
for Wildfire. Additionally, the City has acquired coverage for the Redding Power Plant up to $100,000,000 with
various sub-limits and deductibles for different types of losses. The Risk Management Fund recognizes revenue
from fund charges and accounts for actual expenditures. Funds determined to be at risk are charged a percentage of
the total estimated insurance and claim expense. Percentages are based upon loss experience and salary costs. The
interfund charges are reported as an expense or expenditure in the funds at risk. Incurred but not reported claims
liability has been included in the claims payable amount as of June 30, 2021.
95 Packet Pg. 671

City of Redding
Note 12 – Self-Insurance (Continued)
The following is a reconciliation of changes in claims liability amounts for fiscal years ended June 30, 2021:
Claims Claims
For the Years Payable Claims Claims Payable Due within Due in More
Ended June 30, July 1, Incurred Payments June 30, One Year Than One Year
Workers' Compensation
2019 15,630,900 2,615,587 (2,340,137) 15,906,350 3,630,440 12,275,910
2020 15,906,350 399,795 (2,739,855) 13,566,290 3,222,190 10,344,100
2021 13,556,290 2,024,198 (2,036,288) 13,554,200 3,325,620 10,228,580
General Liability
2019 1,703,870 356,503 (633,503) 1,426,870 945,390 481,480
2020 1,426,870 1,555,907 (568,817) 2,413,960 2,188,880 225,080
2021 2,413,960 1,298,173 (750,213) 2,961,920 639,000 2,322,920
Health and Dental
2019 126,700 22,333,475 (22,372,665) 87,510 87,510 -
2020 87,510 23,305,218 (23,281,738) 110,990 110,990 -
2021 110,990 24,386,443 (24,398,343) 99,090 99,090 -
Total
2019 17,461,470 25,305,565 (25,346,305) 17,420,730 4,663,340 12,757,390
2020 17,420,730 25,260,920 (26,590,410) 16,091,240 5,522,060 10,569,180
2021 16,081,240 27,708,814 (27,184,844) 16,615,210 4,063,710 12,551,500
Note 13 – Individual Fund Disclosures
The following fund reported a deficit fund balance as of June 30, 2021:
Information Systems Fund – The deficit of $3,062,119 in this fund resulted from the City funding Internal
Service Funds on a cash flow basis. Until the City funds the Other Post Employment Benefit (OPEB) and the
pension liability, this fund will continue to have a deficit balance.
General Support Services Fund – The deficit of $3,068,699 in this fund resulted from the City funding Internal
Service Funds on a cash flow basis. Until the City funds the Other Post Employment Benefit (OPEB) and the
pension liability, this fund will continue to have a deficit balance.
Municipal Utilities Support Fund – The deficit of $5,526,015 in this fund resulted from the City funding
Internal Service Funds on a cash flow basis. Until the City funds the Other Post Employment Benefit (OPEB)
and the pension liability, this fund will continue to have a deficit balance.
Risk Management Fund – The deficit of $2,853,955 in this fund resulted from the City funding Internal Service
Funds on a cash flow basis. Until the City funds the Other Post Employment Benefit (OPEB) and the pension
liability, this fund will continue to have a deficit balance.
96 Packet Pg. 672

City of Redding
Note 14 – Joint Ventures
The City participates in the following four joint ventures:
 M-S-R Public Power Agency

 M-S-R Energy Authority
 Transmission Agency of Northern California
 Balancing Authority of Northern California
A. M-S-R Public Power Agency
M-S-R Public Power Agency (the Power Agency) was formed in 1980 by the Modesto Irrigation District (MID)
and the Cities of Santa Clara and Redding, California, pursuant to Section 6500, et seq., of the California
Government Code. The Agency was formed to conduct research and exploration for energy sources to provide
additional electric power for the electric distribution systems of its members.
The Agency is governed by a Commission which consists of one member from each of the Power Agency’s
members. For action, the Commission must have a quorum (minimum of two members) present, and there must
be a unanimous vote of all Commissioners present. The Treasurer of the Power Agency is designated by the
Joint Powers Agreement to be the Treasurer/Controller of MID. The selection of other management positions is
made by the Commission from the personnel of its members. These functions are performed without compen-
sation to the members.
The members’ rights, property, income, and expense-sharing ratio in most all Power Agency activities prior to
April 2018 are as follows: Modesto Irrigation District - 50%, City of Santa Clara - 35%, and City of Redding -
15%. The debt service through 2022, declining on-going administrative activities and other remaining
obligations and costs associated with the San Juan Power Plant (described below), will remain at the 50% - 35% -
15% ratio.
The majority of activities after April 2018 will be related to renewables (Big Horn Wind energy project described
below). Coordinating, regulatory, and compliance services costs will be shared as follows: Modesto Irrigation
District – 40%, City of Santa Clara – 40%, and City of Redding – 20%. Renewable administrative services,
electric product, delivery and environmental attribute rights, benefits and costs will be shared by contracted
participation ratios as described below.
The activities of M-S-R consist of a previous 28.8% ownership interest in a 498-megawatt coal-fire electricity
generating plant located in New Mexico (the “San Juan” plant). The San Juan plant began commercial operation
in 1982 and had been owned jointly by the Public Service Company of New Mexico (38.5%), M-S-R (28.8%),
and four other municipal power entities (32.7%).
97 Packet Pg. 673

City of Redding
Note 14 – Joint Ventures (Continued)
A. M-S-R Public Power Agency (Continued)
The owners of the San Juan Generation Station have approved an ownership restructuring of the San Juan
Generation Station effective December 31, 2017 under which M-S-R’s (and thereby the City’s) interest in the
station and its generation will be transferred to the remaining owners. Definitive agreements for the proposed
ownership restructuring of the San Juan Generation Station have been executed by all nine San Juan Generation
Station owners and the Public Service Company of New Mexico Resources (PNMR).
With the ownership restructuring of the San Juan Generation Station, M-S-R Public Power Agency sold its
interest of the Southwest Transmission on May 25, 2016. Proceeds of the sale of the Southwest Transmission
Project assets were applied primarily to the defeasance of a portion of M-S-R Public Power Agency’s
outstanding revenue bonds, and to fund certain deposits for future payments to the plant decommissioning trust
fund, and to the mine reclamation trust fund established under the agreements relating to the ownership
restructuring of the San Juan Generation Station. At this time Redding and M-S-R have no ongoing or regular
cash called expenses with regard to this divested asset other than administrative and existing bonds to expire
in 2022.
Additionally, in 2005, M-S-R entered into a 20-year power purchase agreement with PPM Energy, Inc.—now
known as Avangrid Renewables, LLC (Avangrid—formerly Iberdrola Renewables) to procure 100% of the
output from the Big Horn Wind Energy facility located near the town of Bickleton in Klickitat County,
Washington. The project began commercial operation in October of 2006. The facility is interconnected through
an 11 mile transmission line with the Bonneville Power Administration’s Spring Creek Substation. Redding
receives a 35% share of the 199.5 MW project, while Santa Clara and Modesto receive 52.5% and 12.5%
respectively.
In addition to the procurement of energy from the Big Horn Wind Energy facility, the Power Agency has also
signed an agreement with Iberdrola Renewables—now known as Avangrid—to procure shaping and firming
services for the output of the Big Horn facility. Through this agreement, Avangrid receives 100% of the output
from the Big Horn facility as generated, and delivers such energy to M-S-R at the California-Oregon Border
pursuant to firm pre-established delivery schedules.
Summary audited financial information of the M-S-R Public Power Agency as of and for the year ended
December 31, 2020 is as follows (in thousands):
Total assets & deferred outflows $ 80,468 Total revenues $ 89,961

Total expenses (58,535)
Total liabilities & deferred Inflows $ 82,761
Total members' deficit (2,293) Net income 31,426
Total liabilities & members' deficit $ 80,468 Members' deficit, January 1, 2020 (30,419)
Member distributions (3,300)
Members' deficit, December 31, 2020 $ (2,293)
98 Packet Pg. 674

City of Redding
A. M-S-R Public Power Agency (Continued)
The debt of the Power Agency is comprised entirely of revenue bonds totaling $52 million. These bonds are
secured by a pledge and assignment of the net electric revenues of the Power Agency and are supported by take-
and-pay commitments of the participants.
On June 13, 2018, bonds in the amount of $98,850,000, the 2018R bonds, were issued with an average interest
rate of 4.71% to refund; $88,000,000 of the outstanding 2008L bonds with an average interest rate of 5.00%, and
$30,595,000 and $14,685,000 of the outstanding variable interest rate 2008M and 2008N bonds, respectively.
The net proceeds of the 2018R bonds plus $33,257,000 of restricted funds on hand were used to prepay the
outstanding debt service requirements on the old bonds.
The cash flow requirements on the old bonds prior to the current refunding was $150,475,000 from 2018 through
2022. The cash flow requirements on the new bonds are $110,992,000 from 2018 through 2022. The current
refund resulted in an economic gain of $5,147,000.
The City utilizes the equity method of accounting for M-S-R Public Power Agency. The City has invested $17.4
million in this joint venture. However, operating losses have caused the City to have a deficit equity in the Power
Agency of $344 thousand at December 31, 2020. Because the City’s equity in M-S-R’s net loss exceeds its
investment, the equity method of accounting for the investment has been suspended. At the time the equity
investment value of the Agency becomes a positive amount, the electric utility fund will resume presenting such
values in its balance sheet. Under the joint exercise of power agreement, which formed M-S-R, the City is
responsible for funding up to 15% of M-S-R’s operating costs, to the extent such funding is necessary. During
the year ended June 30, 2021, the City made no contributions to fund its share of operating deficits. If there were
such contributions, they would be included in operating expenses.
B. M-S-R Energy Authority
The Modesto Irrigation District, the City of Santa Clara, and the City of Redding formed M-S-R Energy
Authority for the principal purpose to acquire, construct, maintain, operate and finance projects for the benefit of
any one or more of the Members. On September 10, 2009, the Authority entered into a series of thirty-year
prepaid gas contracts with Citigroup Energy, Inc., which are financed by non-recourse revenue bonds. The M-S-
R Energy Authority also entered into matching Natural Gas Supply Agreements (“Supply Agreements”) whereby
each member is obligated to purchase the natural gas from the Authority at a discount from the Index Price. The
Supply Agreements will continue in effect until September 30, 2039, unless terminated earlier due to certain
defaults, as set forth therein, or the termination of the matching prepaid gas contract. If the M-S-R Energy
Authority fails on any day to deliver the quantity of natural gas required to be delivered pursuant to a Supply
Agreement, the member will have no obligation for any of the natural gas supply that was not delivered as a
result of such delivery default.
The equity of the M-S-R Energy Authority is split between the members based on the revenues and expenses
applicable to each individual member’s Supply Agreement. Redding’s equity in the M-S-R Energy Authority’s
net losses exceeds its investment and, therefore, the equity method of accounting has been suspended. As of
December 31, 2020, the City’s unrecognized share of member’s deficit of the M-S-R Energy Authority was
$113,660,198.
The long term debt of the M-S-R Energy Authority totaled $891,235,000 at December 31, 2020. The M-S-R
Energy Authority did not make any principal payments in 2020.
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City of Redding
B. M-S-R Energy Authority (Continued)
Summarized financial information of M-S-R Energy Authority as of and for the year ended December 31, 2020,
is as follows (in thousands):
Total assets & deferred outflows $ 901,862

Total liabilities & deferred inflows $ 901,862
Total net position $ -
Total liabilities and net position $ 901,862
Net increase (decrease) in net position $ -
C. Transmission Agency of Northern California
The Transmission Agency of Northern California (TANC) is a joint powers agency organized for the principal
purpose to provide electric transmission or other facilities for the use of its members. The City has an 8.41%
ownership interest in TANC equating to a $5,146,786 member’s equity balance at June 30, 2021. The first
transmission construction project undertaken by TANC was the development of the California-Oregon
Transmission Project (COTP). The project is a 339 mile long, 500 kilovolt alternating current transmission
project between southern Oregon and central California. In 2009, TANC purchased an additional 121 megawatts
(MW) of COTP transfer capability from the City of Vernon. TANC’s new ownership share of COTP transfer
capability is 1367 MW and TANC pays 87% of the operating costs. The City’s share of the project is 115 MW.
Also TANC receives from Pacific Gas and Electric Company (PG&E) 300 MW of bi-directional transmission
service over PG&E’s system between the Tesla and Midway Substations. The City’s share of this South of Tesla
agreement is 10.33% at June 30, 2021.
The debt of the Transmission Agency of Northern California is comprised entirely of revenue bonds totaling
$169,945,000. These bonds are secured by a pledge and assignment of the net electric revenues of the Agency
and are supported by take-and-pay commitments of the participants.
Investment in JPA $ 5,146,786 .
Summarized financial information of TANC as of and for the year ended June 30, 2021, is as follows (in
thousands):
Total assets & deferred outflows $ 361,271
Total liabilities & deferred inflows $ 297,121

Total net position 64,150
Total liabilities and net position $ 361,271
Net increase (decrease) in net position $ 11,710
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City of Redding
D. Balancing Authority of Northern California
The Balancing Authority of Northern California (BANC) is a joint powers agency consisting of the Sacramento
Municipal Utility district (SMUD), Modesto Irrigation District (MID), Roseville Electric and City of
Redding-Electric Utility (REU) as its founding members as was formed in 2009. Subsequent to its formation,
Trinity Public Utilities District (TPUD) and Shasta Lake Public Utility District (SLPUD) have joined as new
members. REU participates in BANC through the Western sub-balancing authority. BANC assumed the
balancing authority responsibilities on May 1, 2011, from SMUD that include the matching of generation to load
and coordinating system operations with neighboring Balancing Authorities. The Central Valley Project (CVP)
generation, owned by the Bureau of Reclamation and Western Area Power Administration’s transmission
facilities along with the 500 kV California Oregon Transmission Project (COTP), are included among other
resources within the BANC footprint. BANC members contract for about 40 percent of the CVP hydroelectric
resource. The COTP is jointly owned by several parties including WAPA and BANC members via the
Transmission Agency of Northern California (TANC).
BANC provides its members an ownership voice in all balancing authority decisions consistent with the principle
of maximizing consumer value. It also provides members a unified voice and representation in topics pertaining
to Balancing Area matters. The structure provides flexibility to expand potential cost-saving opportunities by
sharing future facility costs and clarifies roles and responsibilities of the members regarding reliability standard
compliance.
The member’s rights and expense-sharing is based on the participation percentages in most BANC activities.
BANC member’s participation percentages are based on the member’s retail sales and stands at 70.1%, 16.2%,
7.6%, 4.8%, and 1.3% for SMUD, MID, Roseville, REU, and Shasta Lake respectively. These participation
percentages can be updated as the need requires.
Summarized financial information of BANC as of and for the year ended December 31, 2020, is as follows (in
thousands):
Total assets & deferred outflows $ 8,125,152
Total liabilities & deferred inflows 8,125,152

Total net position -
Total liabilities and net position $ 8,125,152
Net increase (decrease) in net position $ -
Complete separate financial statements for each of the joint ventures in which the City participates may be obtained
from the City of Redding Finance Department, 777 Cypress Avenue, Redding, California 96001.
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City of Redding
E. Contingent Liability
Under the terms of the various joint venture agreements, the City is contingently liable for a portion of the long-
term debt of the entities under take-or-pay agreements, letters of credit, guarantees or other similar agreements.
Based on the most recent audited financial statements of the individual joint ventures, the City is contingently
liable for long-term debt as follows:
Total City of Redding's City of Redding's

Debt Participating Share Contingent liability
M-S-R (1):
Bonds $ 51,595,000 15.000% $ 7,739,250
TANC (2)
Bonds (2016A) 169,945,000 8.3912% 14,260,459
TANC subtotal 169,945,000 14,260,459
Total $ 221,540,000 $ 21,999,709
(1) As of December 31, 2020

(2) As of June 30, 2021
In addition, the City would be, under certain conditions, liable to pay a portion of costs associated with the operations
of the entities. Under certain circumstances, such as default or bankruptcy of the other participants, the City may also
be liable to pay a portion of the debt of these joint ventures on behalf of those participants and seek reimbursement
from those participants. These costs are not measurable at this time.
Note 15 – Postclosure Care Costs
State and federal laws and regulations required the City to place a final cover on Benton Landfill, which closed in
1990. The City has completed the final cover and other closure items required. The City is also required under state
and federal laws and regulations to perform certain maintenance and monitoring functions at the landfill site for the
next 15 years. The remaining estimated liability for landfill postclosure care cost was $2,390,240 as of June 30,
2021, as shown in the table below. The total estimated cost of the landfill postclosure care is based on the amount
that would be paid if all services required to monitor and maintain the landfill were acquired as of June 30, 2021.
There is no requirement to currently fund this amount. The cost for postclosure care at the landfill and additional
costs that might arise from changes in postclosure requirements (due to changes in technology or more rigorous
environmental regulations, for example) will be covered by charges to Solid Waste rate payers.
Changes in postclosure care costs for the year ended June 30, 2021, were as follows:
Balance Balance Due within Due in More

July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year
Postclosure care liability $ 2,361,897 $ 169,536 $ 141,193 $ 2,390,240 $ 169,960 $ 2,220,280
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City of Redding
Note 16 – Public Transportation Modernization Improvement and Service Enhancement Account
(PTMISEA) Grant Information.
In November 2006, California Voters passed bond measure 1B, enacting the Highway Safety, Traffic Reduction, Air
Quality, and Port Security Bond Act of 2006. Of the $19.925 billion of state general obligation bonds authorized,
$3.6 billion was allocated to PTMISEA to be available to transit operators over a ten-year period. These funds may
be used for transit rehabilitation, safety or modernization improvements, capital service enhancements or expansions,
new capital projects, bus rapid transit improvements, or rolling stock (buses and rail cars) procurement, rehabilitation
or replacement.
In fiscal year 2020-21, RABA received or accrued an additional $0 in PTMISEA funding. However, per Department
of Transportation guidance, a corrective action plan was submitted and approved to classify $370,040 of prior year
property sales proceeds related to a closed PTMISEA project as an increase to the available PTMISEA balance in the
2020-21 fiscal year. During the fiscal year RABA incurred $264,138 in qualifying expenditures and earned $8,561 in
interest income. The June 30, 2021 ending balance in unspent PTMISEA funding was $1,778,312 and is included in
the Unearned Revenue balance.
Other Proposition 1B Funds
In fiscal year 2020-21 RABA received $0 in non-PTMISEA Proposition 1B funds. During the fiscal year RABA
incurred $165,219 in qualifying expenditures and earned $991 in interest. The June 30, 2021 balance of non-
PTMISEA Proposition 1B funds was $0.
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City of Redding
Note 17 – Retirement Plans
A. Summary
Aggregate Net Pension Liability
Aggregate Net pension liability is reported in the accompanying Statements of Net Position as follows:
M iscellaneous Safety PARS
Plan Plan Plan Total
(minus Internal Service Funds) $ 44,312,706 $ 128,331,577 $ 8,942,533 $ 181,586,816
Equipment 3,353,610 - 542,298 3,895,908
Information Systems 4,318,016 - 522,678 4,840,694
General Support Services 3,763,941 - 508,239 4,272,180
Risk M anagement 1,171,315 - 294,017 1,465,332
M unicipal Utilities Support 5,668,443 - 1,274,516 6,942,959
Total Internal Service Funds 18,275,325 - 3,141,748 21,417,073
Total Governmental Activities 62,588,031 128,331,577 12,084,281 203,003,889
Enterprise funds:
Electric Utility 60,357,867 - 10,708,049 71,065,916
Water Utility 7,161,739 - 1,672,987 8,834,726
Wastewater Utility 8,831,950 - 1,941,772 10,773,722
Solid Waste Utiilty 15,512,768 - 2,326,510 17,839,278
Airport 1,421,411 - 38,024 1,459,435
Storm Drainage Utility 1,214,218 - 272,789 1,487,007
Total Enterprise funds 94,499,953 - 16,960,131 111,460,084
Total $ 157,087,984 $ 128,331,577 $ 29,044,412 $ 314,463,973

Deferred outflows of resources are reported in the accompanying Statements of Net Position as follows:
Pension Contributions Made after the Measurement Date
Miscellaneous Safety PARS
Equipment 321,645 - 133,656 455,301
Information Systems 414,142 - 128,820 542,962
General Support Services 361,001 - 125,262 486,263
Risk Management 112,341 - 72,464 184,805
Municipal Utilities Support 543,662 - 314,119 857,781
Total Internal Service Funds 1,752,791 - 774,321 2,527,112
Enterprise funds:
Water Utility 686,884 - 412,327 1,099,211
Wastewater Utility 847,075 - 478,572 1,325,647
Solid Waste Utiilty 1,487,834 - 573,396 2,061,230
Airport 136,328 - 9,371 145,699
Storm Drainage Utility 116,456 - 67,232 183,688
Total $ 15,066,353 $ 12,015,895 $ 7,158,333 $ 34,240,581
104 Packet Pg. 680
City of Redding
Note 17 – Retirement Plans (Continued)
A. Summary (Continued)
Deferred Outflows of Resources (Continued)
Difference between Projected and Actual Earnings on Pension Plan Investments
(minus Internal Service Funds) $ 609,390 $ 1,566,560 $ 376,509 $ 2,552,459
Equipment 46,119 - 22,832 68,951
Risk Management 16,108 - 12,379 28,487
Total Internal Service Funds 251,321 - 132,277 383,598
Total Governmental Activities 860,711 1,566,560 508,786 2,936,057
Enterprise funds:
Electric Utility 830,041 - 450,843 1,280,884
Water Utility 98,488 - 70,438 168,926
Wastewater Utility 121,457 - 81,755 203,212
Solid Waste Utiilty 213,332 - 97,953 311,285
Airport 19,547 - 1,601 21,148
Total Enterprise funds 1,299,563 - 714,075 2,013,638
Total $ 2,160,274 $ 1,566,560 $ 1,222,861 $ 4,949,695
Changes of Assumptions
(minus Internal Service Funds) $ - $ 1,211,845 $ 16,521 $ 1,228,366
Equipment - - 1,002 1,002
Information Systems - - 966 966
General Support Services - - 940 940
Risk Management - - 543 543
Municipal Utilities Support - - 2,355 2,355
Total Internal Service Funds - - 5,806 5,806
Total Governmental Activities - 1,211,845 22,327 1,234,172
Enterprise funds:
Electric Utility - - 19,784 19,784
Water Utility - - 3,091 3,091
Wastewater Utility - - 3,588 3,588
Solid Waste Utiilty - - 4,298 4,298
Airport - - 70 70
Storm Drainage Utility - - 504 504
Total Enterprise funds - - 31,335 31,335
Total $ - $ 1,211,845 $ 53,662 $ 1,265,507
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City of Redding
Difference between Expected and Actual Experience
(minus Internal Service Funds) $ 858,641 $ 1,758,628 $ 176,423 $ 2,793,692
Equipment 64,983 - 10,696 75,679
Risk Management 22,696 - 5,802 28,498
Total Internal Service Funds 354,119 - 61,980 416,099
Total Governmental Activities 1,212,760 1,758,628 238,403 3,209,791
Enterprise funds:
Electric Utility 1,169,546 - 211,254 1,380,800
Water Utility 138,772 - 33,006 171,778
Wastewater Utility 171,135 - 38,308 209,443
Solid Waste Utiilty 300,588 - 45,899 346,487
Airport 27,542 - 751 28,293
Total Enterprise funds 1,831,111 - 334,600 2,165,711
Total $ 3,043,871 $ 1,758,628 $ 573,003 $ 5,375,502
Total Deferred Outflows
Equipment 432,747 - 168,186 600,933
Risk Management 151,145 - 91,188 242,333
Municipal Utilities Support 731,451 - 395,279 1,126,730
Total Internal Service Funds 2,358,231 - 974,384 3,332,615
Enterprise funds:
Water Utility 924,144 - 518,862 1,443,006
Wastewater Utility 1,139,667 - 602,223 1,741,890
Solid Waste Utiilty 2,001,754 - 721,546 2,723,300
Airport 183,417 - 11,793 195,210
Total $ 20,270,498 $ 16,552,928 $ 9,007,859 $ 45,831,285
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City of Redding
Deferred inflows of resources are reported in the accompanying Statements of Net Position as follows:
Changes in Assumptions
(minus Internal Service Funds) $ 122,173 $ 316,272 $ - $ 438,445
Equipment 9,246 - - 9,246
Information Systems 11,905 - - 11,905
General Support Services 10,378 - - 10,378
Risk Management 3,229 - - 3,229
Municipal Utilities Support 15,628 - - 15,628
Total Internal Service Funds 50,386 - - 50,386
Total Governmental Activities 172,559 316,272 - 488,831
Enterprise funds:
Electric Utility 166,412 - - 166,412
Water Utility 19,746 - - 19,746
Wastewater Utility 24,350 - - 24,350
Solid Waste Utiilty 42,771 - - 42,771
Airport 3,919 - - 3,919
Storm Drainage Utility 3,348 - - 3,348
Total Enterprise funds 260,546 - - 260,546
Total $ 433,105 $ 316,272 $ - $ 749,377
Differences between Expected and Actual Experience
(minus Internal Service Funds) $ - $ 81,617 $ - $ 81,617
Internal Servive Funds:
Equipment - - - -
Information Systems - - - -
General Support Services - - - -
Risk Management - - - -
Municipal Utilities Support - - - -
Total Internal Service Funds - - - -
Total Governmental Activities - 81,617 - 81,617
Enterprise funds:
Electric Utility - - - -
Water Utility - - - -
Wastewater Utility - - - -
Solid Waste Utiilty - - - -
Airport - - - -
Storm Drainage Utility - - - -
Total Enterprise funds - - - -
Total $ - $ 81,617 $ - $ 81,617
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City of Redding
Deferred Inflows of Resources (Continued)
Total Pension-related Deferred Inflows

(minus Internal Service Funds) $ 122,173 $ 397,889 $ - $ 520,062
Equipment 9,246 - - 9,246
Information Systems 11,905 - - 11,905
General Support Services 10,378 - - 10,378
Risk Management 3,229 - - 3,229
Municipal Utilities Support 15,628 - - 15,628
Total Internal Service Funds 50,386 - - 50,386
Total Governmental Activities 172,559 397,889 - 570,448
Enterprise funds:
Electric Utility 166,412 - - 166,412
Water Utility 19,746 - - 19,746
Wastewater Utility 24,350 - - 24,350
Solid Waste Utiilty 42,771 - - 42,771
Airport 3,919 - - 3,919
Storm Drainage Utility 3,348 - - 3,348
Total Enterprise funds 260,546 - - 260,546
Total $ 433,105 $ 397,889 $ - $ 830,994
Pension Expense
The total pension expense related to all retirement plans is $43,756,772. This is comprised of three parts
CalPERS Miscellaneous Plan, CalPERS Safety Plan, and the PARS plan. The CalPERS Miscellaneous Plan
pension expense was $20,702,309, the CalPERS Safety Plan pension expense was $18,232,968, and the PARS
plan was $4,821,495.
B. CalPERS
General Information about the Pension Plans
All qualified permanent and probationary employees are eligible to participate in the City’s separate
Miscellaneous and Safety (police and fire) Plans, agent multiple-employer defined benefit pension plans
administered by the California Public Employee’s Retirement System (CalPERS), which acts as a common
investment and administrative agent for its participating member employers. Benefit provisions under the Plans
are established by State statute and Local Government resolution. CalPERS issues publicly available reports that
include a full description of the pension plans regarding benefit provisions, assumptions and membership
information that can be found on the CalPERS website.
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City of Redding
B. CalPERS (Continued)
General Information about the Pension Plans (continued)
In addition to the defined benefit pension plan through CalPERS, the City offers a defined benefit Retirement
Enhancement Plan (REP) to the CalPERS Miscellaneous Plan through Public Agency Retirement Services
(PARS). This plan became effective on January 1, 2005. Information about the REP Plan through PARS will be
discussed following the discussion of the CalPERS Plan.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits
to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited
service, equal to one year of full time employment. Members with five years of total service are eligible to retire
at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10
years of service. The death benefit is one of the following: the Basis Death Benefit, the 1957 Survivor Benefit, or
the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified
by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:
Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service
Benefit Payments monthly for life monthly for life
Retirement age 50-55 52-67
Monthly benefits, as a % of eligible compensation 1.426% to 2.0% 1.0% to 2.5%
Required employee contribution rates 7.00% 7.25%
Required employer contribution rates 10.164% 10.164%
Safety
September 8, 2012
Prior to to December 31, On or after
Hire date September 8, 2012 2012 January 1, 2013
Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit Payments monthly for life monthly for life monthly for life
Retirement age 50-55 50-55 52-57
Monthly benefits, as a % of eligible compensation 3.0% 2.4% to 3.0% 2.0% to 2.7%
Required employee contribution rates 9.0% 9.0% 13.3%
Required employer contribution rates 21.554% 21.554% 21.970%
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City of Redding
a. Net Pension Liability
Employees Covered by Benefit Terms
At June 30, 2020 (actuarial valuation date), the following employees were covered by the benefit terms for
each Plan:
Miscellaneous Safety
Inactive employees or beneficiaries currently receiving benefits 829 300

Inactive employees entitled to but not yet receiving benefits 291 65
Active Employees 598 178
Total 1,718 543
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be
effective on the July 1 following notice of a change in the rate. The total plan contributions for both Plans
are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the
estimated amount necessary to finance the cost of benefits earned by employees during the year, with an
additional amount to finance any unfunded accrued liability. The City is required to contribute the difference
between the actuarially determined rate and the contribution rate of employees. Employer contribution rates
may change if plan contracts are amended. It is the responsibility of the employer to make necessary
accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations
where members are paying a portion of the employer contribution.
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan’s
fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2020, using
an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update
procedures. A summary of principal assumptions and methods used to determine the net pension liability is
shown below.
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City of Redding
a. Net Pension Liability (Continued)
Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following
actuarial assumptions:
Valuation Date June 30, 2019 June 30, 2019
Measurement Date June 30, 2020 June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost
Actuarial Assumptions:
Discount Rate 7.15% 7.15%
Inflation 2.50% 2.50%
Payroll Growth 3.00% 3.00%
Projected Salary Increase Varies by Entry Age and Service
Investment Rate of Return 7.50% Net of Pension Plan Investment Expense,
includes Inflation
1
Mortality Rate Table Derived using CalPERS' Membership Data for all
Funds.
Post Retirement Benefit Increase Contract COLA up to 2.50% until Purchasing
Power Protection Allowance Floor on Purchasing
Power applies, 2.50% thereafter
1
The mortality table used was developed based on CalPERS-specific data. The probabilities of
mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.
Preretirement and Post-retirement mortality rates include 15 years of projected mortality
improvement using 90% of Scale M P-2016 published by the Society of Actuaries. For more details
on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions
report from December 2017 that can be found on the CalPERS website.
All other actuarial assumptions used in the June 30, 2020 valuation were based on the results of an actuarial
experience study for the period from 1997 to 2011, including updates to salary increase, mortality and
retirement rates. The Experience Study report can be obtained at CalPERS’ website under Forms and
Publication.
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City of Redding
a. Net Pension Liability (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. To determine whether the
municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested
plans that would most likely result in a discount rate that would be different from the actuarially assumed
discount rate. The tests revealed the assets would not run out. Therefore, the current 7.15 percent discount
rate is appropriate and the use of the municipal bond rate calculation is not deemed necessary. The long-term
expected discount rate of 7.15 percent is applied to all plans in the Public Employees Retirement Fund. The
stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be
obtained at CalPERS’ website under the GASB 68 section.
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension
plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS staff took into account both short-term and
long-term market return expectations as well as the expected pension fund (Public Employees’ Retirement
Fund) cash flows. Such cash flows were developed assuming that both members and employers will make
their required contributions on time and as scheduled in all future years. Using historical returns of all the
funds’ assets classes, expected compound (geometric returns were calculated over the short-term (first 10
years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns
for both short-term and long-term, the present value of benefits was calculated for each fund. The expected
rate of return was set by calculating the single equivalent expected return that arrived at the same present
value of benefits for cash flows as the one calculated using both short-term and long-term returns. The
expected rate of return was then set equivalent to the single equivalent rate calculated above the rounded
down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
The target allocation shown was adopted by the Board effective on July 1, 2014.
Current Target Real Return Real Return
1 2 3
Asset Class Allocation Years 1-10 Years 11+
Global Equity 50.0% 4.80% 5.98%
Global Fixed Income 28.0% 1.00% 2.62%
Inflation Sensitive 0.0% 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Estate 13.0% 3.75% 4.93%
Infrastructure and Forestland 0.0% 0.00% 0.00%
Liquidity 1.0% 0.00% -0.92%
1
In the System's CAFR, Fixed Income is included in Global Debt Securities;
Liquidity is included in Short-term Investments; Inflation Assets are included
in both Global Equity Securities and Global Debt Securities
2
An expected inflation of 2.0% used for this period
3
An expected inflation of 2.92% used for this period
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City of Redding
b. Changes in Net Pension Liability
The changes in the Net Pension Liability for each Plan follow:
Miscellaneous Plan: Increase

(Decrease) Plan
Total Pension Fiduciary Net Net Pension
Liability Pension Liability/ (Asset)
Balance at June 30, 2019 (Measurement date) $ 460,775,550 $ 312,225,622 $ 148,549,928
Changes in the year:
Service costs 7,095,018 - 7,095,018
Interest on the total pension liability 32,355,397 - 32,355,397
Changes of benefit terms - - -
Differences between actual and expected experience 1,379,900 - 1,379,900
Change in assumptions - - -
Plan to Plan Resource Movement - - -
Contributions - employer - 13,743,592 (13,743,592)
Contribution - employee - 3,533,531 (3,533,531)
Net investment income - 15,455,298 (15,455,298)
Benefit Payments, including refunds of employee
contributions (26,359,866) (26,359,866) -
Administrative expense - (440,162) 440,162
Other Miscellaneous Income/(Expense) - - -
Net changes 14,470,449 5,932,393 8,538,056
2
Net of administrative expenses
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City of Redding
b. Changes in Net Pension Liability (Continued)
Safety Plan: Increase

(Decrease) Plan
Total Pension Fiduciary Net Net Pension
Liability Pension Liability/ (Asset)
Service costs 5,609,745 - 5,609,745
Differences between actual and expected experience 198,438 - 198,438
Plan to Plan Resource Movement - - -
Contribution - employee - 2,206,742 (2,206,742)
contributions (16,785,010) (16,785,010) -
Administrative expense (285,977) 285,977
Other Miscellaneous Income/(Expense) - - -
Net changes 11,908,187 6,179,897 5,728,290
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the Plan as of the measurement date, calculated using the
discount rate of 7.15 percent, as well as what the net pension liability would be if it were calculated using a
discount rate that is 1 percentage-point lower (6.15 percent) or 1 percentage-point higher (8.15 percent) than
the current rate:
1% Decrease 6.15% 6.15%
Net Pension Liability 215,249,912 174,193,538
Current Discount Rate 7.15% 7.15%

1% Increase 8.15% 8.15%

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City of Redding
b. Changes in Net Pension Liability (Continued)
Pension Plan Fiduciary Net Position
The plan fiduciary net position disclosed in the City’s GASB 68 accounting valuation report may differ from
the plan assets report in the funding actuarial valuation report due to several reasons. First, for the account
valuations, CalPERS must keep items such as deficiency reserves, fiduciary self-insurance and OPEB
expense included as assets. These amounts are excluded for rate setting purposes in the funding actuarial
valuation. In addition, differences may result from early Annual Comprehensive Financial Report closing
and final reconciled reserves.
c. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2021, the City recognized pension expense of $38,935,277, which is comprised
of $20,702,309 of pension expense related to the CalPERS Miscellaneous plan and $18,232,968 of pension
expense related to the CalPERS Safety plan. At June 30, 2021, the City reported deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
Miscellaneous Plan:
Deferred Outflows Deferred Inflows of
of Resources Resources
Pension Contributions made after Measurement Date $ 15,066,353 $ -
Changes of Assumptions - (433,105)
Difference between Expected and Actual Experience 3,043,871 -
Net Difference between Projected and Actual Earnings
on Pension Plan Investments 2,160,274 -
Total $ 20,270,498 $ (433,105)
Safety Plan:
Changes of Assumptions 1,211,845 (316,272)
Difference between Expected and Actual Experience 1,758,628 (81,617)
Total $ 16,552,928 $ (397,889)
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City of Redding
c. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The amounts above are net of outflow and inflows recognized in the 2019-20 measurement period expense.
The expected average remaining service lifetime (“EARSL”) is calculated by dividing the total future service
years by the total number of plan participants (active, inactive, and retired). The EARSL for the
miscellaneous plan and safety plan for the 2019-20 measurement is 3.5 and 4.1 years, which was obtained by
dividing the total service years of 6,004 and 2,213 (the sum of remaining service lifetimes of the active
employees) by 1,714 and 543 (the total number of participants: active, inactive and retired), respectively.
The $15,066,353 and $12,015,895 reported as deferred outflows of resources related to pension resulting
from the City’s contributions subsequent to the measurement date during the year ended June 30, 2021 will
be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts
reported as deferred outflow and deferred inflows of resources related to pensions will be recognized in
future pension expense as follows:
Year Ended June 30 Miscellaneous Plan Safety Plan

2021 $ (188,979) $ 999,617
2022 1,887,797 1,199,923
2023 1,779,804 1,083,443
2024 1,292,418 856,161
2025 - -
Thereafter - -
Total $ 4,771,040 $ 4,139,144
d. Payable to the Pension Plan
At June 30, 2021, The City reported a payable of $ -0- for the outstanding amount of contributions to the
pension plan required for the year ended June 30, 2021.
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City of Redding
C. PARS
a. General Information about the Pension Plans
Effective January 1, 2005, the City adopted a defined benefit plan administered through the Public Agency
Retirement System (PARS) to provide supplemental retirement benefits to eligible employees in addition to
the benefits the employees receive from CalPERS. The plan is an agent multiple-employer defined benefit
plan. The financial statement is issued as part of an audited trust Financial Statement and is available thru the
State Controller website and filed on an annual basis. Employee groups who are eligible to participate in the
Retirement Enhancement Plan (REP) are as follows: Tier I – Executive Management
Employees, Tier II – Redding Independent Employees’ Organization (RIEO) represented employees, Tier III
Redding Police Officers’ Association (RPOA) - Miscellaneous Unit employees, Tier IV International
Brotherhood of Electrical Workers (IBEW) – Maintenance unit represented employees, Tier V International
Brotherhood of electrical Workers (IBEW) – Electric represented employees, and Tier VI United Public
Employees of California represented employees. The Plan is now closed to new participants.
Benefits Provided
The REP plan provides service retirement and disability benefits, annual cost of living adjustments and death
benefits to plan members and beneficiaries. Benefits are based on years of service credited service, equal to
one year of full time employment. Members in Tiers I, III, IV, V and VI with five years of service with the
City are eligible to retire at age 50. Members in Tier II with ten years of service with the City are eligible to
retire at age 50. The death benefit is one of the following: the Basis Death Benefit, the 1957 Survivor
Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are
applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:
Tier I Tier II Tier III Tier IV Tier V Tier VI

1/1/2005 thru 1/1/2005 thru 1/1/2005 thru 1/1/2005 thru 1/1/2005 thru 1/1/2005 thru
Hire date
8/7/2011 12/31/2012 1/5/2011 1/5/2011 9/21/2011 9/21/2011
Benefit formula 2.7% @ 55 2.7% @ 55 2.5% @ 55 2.7% @ 55 2.7% @ 55 2.7% @ 55
Benefit vesting schedule 5 years service 10 years service 5 years service 5 years service 5 years service 5 years service
Benefit Payments monthly for life monthly for life monthly for life monthly for life monthly for life monthly for life
Retirement age 50-55 50-55 50-55 50-55 50-55 50-55
Monthly benefits, as a %
of eligible compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% to 2.5% 2.0% to 2.7% 2.0% to 2.7% 2.0% to 2.7%
Required employee
contribution rates 2.35% 1.70% 1.71% 2.08% 2.08% 1.31%
Required employer
contribution rates 54.14% 45.87% 45.85% 39.57% 36.09% 46.52%
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City of Redding
C. PARS (Continued)
a. General Information about the Pension Plans (Continued)
Employees Covered
At July 1, 2020, the following employees were covered by the benefit terms for each Plan:
Tier I Tier II Tier III Tier IV Tier V Tier VI Total

Inactive employees or beneficiaries
currently receiving benefits 100 205 10 93 45 11 464
Inactive employees entitled to
but not yet receiving benefits 3 4 - 3 - 1 11
Active Employees 43 101 2 60 27 12 245
Total 146 310 12 156 72 24 720
b. Net Pension Liability
The City’s total pension liability was determined by an actuarial valuation as of the valuation date, calculated
based on the discount rate and actuarial assumptions below, and was then projected forward to the
measurement date. There have been no significant changes between the valuation date and the fiscal year
end. As summary of principal assumptions and methods used to determine the net pension liability is shown
below.
The total pension liabilities in the June 30, 2020 actuarial valuation were determined using the following
actuarial assumptions:

Actuarial Cost Method Entry-Age Normal
Discount Rate 7.00%
Inflation 2.50%
Projected Salary Increase Graded rates based on years of services, 3.85% after
22 years of service.
Investment Rate of Return 7.00%
Mortality Rate Table Pre-retirement/Post-retirement: Consistent with Non-
Industrial rates used to value the Miscellaneous
CalPERS Pension Plans after June 30, 2017
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City of Redding
C. PARS (Continued)
b. Net Pension Liability (Continued)
Discount Rate
The best-estimate range for the long-term expected rate of return is determined by adding expected inflation
to expected long-term real returns and reflecting expected volatility and correlation. The capital market
assumptions are per Milliman’s investment consulting practice as of June 30, 2021.
Long-Term Long-Term
Expected Expected
Arithmetic Geometric
Target Real Rate of Real Rate of
Asset Class Index Allocation Return Return
US Cash BAML 3-Mon Tbill 2.95% -32.00% -0.32%
US Core Fixed Income Barclays Aggregate 38.42% 1.37% 1.26%
US Equity Market Russell 3000 46.47% 5.33% 3.70%
Foreign Developed Equity MSCI EAFE NR 7.11% 6.27% 4.52%
Emerging Markets Equity MSCI EM NR 4.03% 8.64% 4.95%
US REITs FTSE NAREIT Equity REIT 1.02% 5.75% 3.57%
Assumed Inflation - Mean 2.30% 2.30%

Assumed Inflation - Standard Deviation 1.16% 1.16%
Portfolio Real Mean Return 3.84% 3.25%
Portfolio Nominal Mean Return 6.14% 5.63%
Portfolio Standard Deviation 10.44%
Long-Term Expected Rate of Return 7.00%
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City of Redding
C. PARS (Continued)
c. Changes in Net Pension Liability
The changes in the Net Pension Liability for the Plan follow:
PARS-REP Plan
Increase
(Decrease) Plan Net Pension
Total Pension Fiduciary Net Liability/
Liability Pension (Asset)
Service costs 909,470 - 909,470
Effect of economic/demographic gains or losses 535,027 - 535,027
Differences between actual and expected experience - - -
Contribution - employer (paid by member) - 224,631 (224,631)
Administrative expenses - (324,596) 324,596
contributions (4,896,050) (4,896,050) -
Net changes 2,481,869 4,211,717 (1,729,848)
Sensitivity Analysis
The following presents the net pension liability of the City of Redding Retirement Enhancement Plan,
calculated using the discount rate of 7.0%, as well as what the Plan’s net pension liability would be if it were
calculated using a discount rate that is 1 percentage point lower (6.0%) or 1 percentage point higher (8.0%)
than the current rate.
Current
1% Decrease Discount Rate 1% Increase
6.0% 7.0% 8.0%
Total Pension Liability $ 98,917,215 $ 88,742,201 $ 80,161,773
Fiduciary net position 59,697,789 59,697,789 59,697,789
Net pension liability 39,219,426 29,044,412 20,463,984
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City of Redding
C. PARS (Continued)
c. Changes in Net Pension Liability (Continued)
Pension Plan Fiduciary Net Position
The plan fiduciary net position disclosed in the City’s GASB 68 accounting valuation report may differ from
the plan assets report in the funding actuarial valuation report due to several reasons. First, for the account
valuations, CalPERS must keep items such as deficiency reserves, fiduciary self-insurance and OPEB
expense included as assets. These amounts are excluded for rate setting purposes in the funding actuarial
valuation. In addition, differences may result from early Annual Comprehensive Financial Report closing
and final reconciled reserves.
d. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2021, the City recognized pension expense of $4,821,495. At June 30, 2021, the
City reported deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:

Changes of Assumptions 53,662 -
Difference between Expected and Actual Experience 573,003 -
Total $ 9,007,859 $ -
The amounts above are net of outflow and inflows recognized in the 2019-20 measurement period expense.
The expected average remaining service lifetime (“EARSL”) is calculated by dividing the total future service
years by the total number of plan participants (active, inactive, and retired). The EARSL for the PARS plan
for the 2019-20 measurement is 2.6 years, which was obtained by dividing the total service years of 1,889
(the sum of remaining service lifetimes of the active employees) by 727 (the total number of participants:
active, inactive and retired).
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City of Redding
C. PARS (Continued)
d. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The $7,158,333 reported as deferred outflows of resources related to pension resulting from the City’s
contributions subsequent to the measurement date during the year ended June 30, 2021 will be recognized as
a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred
outflow and deferred inflows of resources related to pensions will be recognized in future pension expense as
follows:
Year Ended June 30 Amount

2021 $ 623,946
2022 517,592
2023 381,930
2024 326,058
Thereafter -
Total $ 1,849,526
e. Payable to the Pension Plan
At June 30, 2021, The City reported a payable of $ -0- for the outstanding amount of contributions to the
pension plan required for the year ended June 30, 2021.
122 Packet Pg. 698

City of Redding
Note 18 – Other Postemployment Healthcare Benefits
The following is a summary of Net other postemployment benefits (“OPEB”) liabilities and related deferred outflows
and inflows of resources as of June 30, 2021:
Aggregate Net OPEB Liability
Aggregate Net OPEB Liability is reported in the accompanying Statements of Net Position as follows:
OPEB
(minus Internal Service Funds) $ 20,205,543
Equipment 621,237
Information Systems 779,044
General Support Services 644,909
Risk Management 203,472
Municipal Utilities Support 1,026,562
Total Internal Service Funds 3,275,224
Total Governmental Activities 23,480,767
Enterprise funds:
Electric Utility 11,019,028
Water Utility 1,290,347
Wastewater Utility 1,607,922
Solid Waste Utiilty 2,793,878
Airport 230,315
Storm Drainage Utility 215,462
Total Enterprise funds 17,156,952
Total $ 40,637,719
123 Packet Pg. 699

City of Redding
Note 18 – Other Postemployment Healthcare Benefits (Continued)
Deferred outflows of resources are reported in the accompanying Statements of Net Position as follows:
OPEB Contributions made after the Measurement Date
OPEB
Equipment 55,742
Municipal Utilities Support 92,110
Total Internal Service Funds 293,877
Enterprise funds:
Electric Utility 988,708
Water Utility 115,779
Wastewater Utility 144,275
Solid Waste Utiilty 250,687
Airport 20,666
Total $ 3,646,314
Difference between Projected and Actual Earnings on Pension Plan Investments

OPEB
(minus Internal Service Funds) $ 132
Equipment 4
Information Systems 5
General Support Services 4
Risk Management 1
Municipal Utilities Support 7
Total Internal Service Funds 21
Total Governmental Activities 153
Enterprise funds:
Electric Utility 72
Water Utility 8
Wastewater Utility 11
Solid Waste Utiilty 19
Airport 2
Storm Drainage Utility 1
Total Enterprise funds 113
Total $ 266
124 Packet Pg. 700

City of Redding
Changes of Assumptions
OPEB
Equipment 151,439
Enterprise funds:
Airport 56,143
Total $ 9,906,241
125 Packet Pg. 701

City of Redding
Differences between Expected and Actual Experience
OPEB
Equipment 39,677
Enterprise funds:
Airport 14,710
Total $ 2,595,434
Total Deferred Outflows
OPEB
Equipment 246,862
Total Internal Service Funds 1,301,480
Enterprise funds:
Solid Waste Utiilty 1,110,208
Airport 91,521
Total $ 16,148,255
126 Packet Pg. 702

City of Redding
Deferred Inflows of resources are reported in the accompanying Statements of Net Position as follows:
Changes in Assumptions
OPEB
Equipment 36,318
Enterprise funds:
Airport 13,464
Total $ 2,375,729
Total Deferred Inflows
OPEB
Equipment 36,318
Enterprise funds:
Airport 13,464
Total $ 2,375,729
127 Packet Pg. 703

City of Redding
General Information about the OPEB Plan

Plan Description
The City of Redding PARS Post-Retirement Health Care Plan (the “Plan”) is a single-employer defined benefit
healthcare plan administered by Phase II Systems, dba Public Agency Retirement Services (PARS). The Plan
provides medical and dental insurance benefits to eligible retirees and their spouses. The City Council has the
authority to establish and amend benefit provisions to the plan.
Funding Policy
The contribution requirements of plan members are established and may be amended by the City Council. The
required contribution is based on projected pay-as-you-go financing requirements, with an additional amount to
prefund benefits as determined annually by the City Council.
Employees Covered by Benefit Term
Inactive employees or beneficiaries currently receiving benefits 398

Inactive employees entitled to but not yet receiving benefits -
Active Employees 758
Total 1,156
128 Packet Pg. 704

City of Redding
Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020, and the actuarial valuation used to calculate the
net OPEB liability was as of June 30, 2019.
The total OPEB liability in the June 30, 2020 actuarial valuation was determined using the following actuarial
assumptions:

Discount Rate 2.21% at June 30, 2020 Bond Buyer 20-bond Index
3.5% at June 30, 2019 Bond Buyer 20-bond Index
General Inflation 2.75%
Expected Net Long-Term Rate
of Return on Investments: 3.75% at June 30, 2020
Mortality Rate Table CalPERS 1997-2015 Experience Study
Mortality projected fully generational with Scale MP-
Mortality Improvement
2019
Salary Increases 3%
Non-Medicare-7.25% for 2021, decreasing to an ultimate
Medical Trend
rate of 4% in 2076 and later years
Medicare- 100% actives and retirees assumed to be
eligible and will participate in Medicare
Healthcare participation for
future retirees Single coverage: 60% pre-65, 30% post-65
2-Party and family coverage - 75% pre-65, 70% post-65
Healthcare participation for 50% for single and 90% for 2-party/familiy after age 65
current retirees for retirees currently under 65
100% for other retirees
129 Packet Pg. 705

City of Redding
Net OPEB Liability (Continued)
Changes in Net OPEB Liability
Total OPEB Fiduciary Net Net OPEB

Liability Position Liability
Balance at June 30, 2019 (Measurement date) $ 43,387,141 $ 52,188 $ 43,334,953
Service costs 2,266,201 - 2,266,201
Effect of economic/demographic gains or losses - - -
Differences between actual and expected experience - - -
Change in assumptions (2,741,226) - (2,741,226)
Contribution - employer (paid by employer) - - -
Net investment income - 634 (634)
Administrative expenses - (131) 131
contributions (3,753,880) (3,753,880) -
Net changes (2,696,731) 503 (2,697,234)
Balance at June 30, 2020 (Measurement Date) $ 40,690,410 $ 52,691 $ 40,637,719
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB liability of the plan as of the measurement date, calculated using the
discount rate of 2.21%, as well as what the net OPEB liability would be if it were calculated using a discount rate
that is 1 percentage point lower (1.21%) or 1 percentage point higher (3.21%) than the current rate:
1% Decrease Current Rate 1% Increase

(1.21%) (2.21%) (3.21%)
Net OPEB Liability $ 36,888,962 $ 40,637,719 $ 42,262,824
Sensitivity of the Net OPEB Liability to Changes in the Healthcare cost Trend Rates
The following presents the net OPEB liability of the plan as of the measurement date, calculated using healthcare
cost trend rates, as well as what the net OPEB liability would be if it were calculate using a trend that are one
percentage point lower or one percentage higher than the current healthcare cost trend rates:
1% Decrease Current Trend 1% Increase

Net OPEB Liability $ 40,358,995 $ 40,637,719 $ 39,296,836
130 Packet Pg. 706

City of Redding
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended June 30, 2021, the City recognized OPEB expense of $6,074,616. At June 30, 2021, the City
reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following
sources:

Changes of Assumptions 9,906,241 2,375,729
Difference between Expected and Actual Experience 266 -
Total $ 16,148,255 $ 2,375,729
The $3,646,314 reported as deferred outflows of resources related to pension resulting from the City’s
contributions subsequent to the measurement date during the year ended June 30, 2021 will be recognized as a
reduction of the net OPEB liability in the year ended June 30, 2022. Other amounts reported as deferred outflow
and deferred inflow of resources related to OPEB will be recognized in future OPEB expense as follows:
Year Ended June 30 Amount

2022 $ 2,278,065
2023 2,278,064
2024 2,278,142
2025 1,793,355
2026 1,500,280
Thereafter (1,694)
Total $ 10,126,212
131 Packet Pg. 707

City of Redding
Note 19 – Fund Balances
Fund balance as of June 30, 2021, consists of the following:
General Major Capital Other

Fund Project Fund Funds Total
Fund balances:
Nonspendable fund balance:
Prepaids and inventory $ 5,862,077 $ - $ 19,107 $ 5,881,184
Contractually nonspendable 909,207 - - 909,207
Total nonspendable 6,771,284 - 19,107 6,790,391
Restricted fund balance:
Fiscal agent reserves 4 - - 4
Capital projects - 7,185,133 - 7,185,133
Debt service 209,312 - 310,961 520,273
Special Revenue:
Community development - - 43,522,549 43,522,549
Housing - - 16,373,385 16,373,385
Landscape maintenance - - 332,129 332,129
Library - - 1,040,009 1,040,009
Local transportation - - 8,914,775 8,914,775
Parking 365,080 365,080
Police asset seizure - - 30,965 30,965
Total restricted 209,316 7,185,133 70,889,853 78,284,302
Assigned fund balance:
Operations & Maintenance
Police 196,532 - - 196,532
Public works 2,334,044 - - 2,334,044
Other 723,773 - - 723,773
Capital Projects
Police 39,236 39,236
Public works 175,260 - - 175,260
Other 75,851 - - 75,851
Vehicles & Equipment
Police - - - -
Other - - - -
Rolling stock 917,984 - - 917,984
Future expenditures 4,558,000 - - 4,558,000
Future capital projects 1,504,296 - - 1,504,296
Total assigned 10,524,976 - - 10,524,976
Unassigned:
General Fund 13,001,211 - - 13,001,211
Total Unassigned 13,001,211 - - 13,001,211
Total fund balances $ 30,506,787 $ 7,185,133 $ 70,908,960 $ 108,600,880
132 Packet Pg. 708

City of Redding
Note 20 – Net Investment in Capital Assets
Net Investment in Capital Assets as of June 30, 2021, consisted of the following:
Net Investment in capital assets
Capital assets, nondepreciable $ 68,734,753 $ 56,142,302
Capital assets, depreciable 268,456,768 478,673,562
Deferred amount on refunding
Current portion of long-term debt:
Governmental (2,081,669)
Electric Utility (8,923,080)
Water Utility (688,264)
Wastewater Utlity (5,104,724)
Airport (129,050)
Convention Center (29,124)
Long-term debt, excluding current portion:
Governmental (30,469,736)
Electric Utility (114,216,448)
Water Utility (705,000)
Wastewater Utlity (53,877,708)
Airport (1,223,961)
Convention Center (60,580)
Advances from other Funds (338,128)
Deferred Gain/Loss on Refunding
Governmental 2,957,756
Wastewater Utlity 882,911
Airport 12,110
Debt not used for capital assets
Electric Utility 12
Net Investment in capital assets $ 307,597,872 $ 358,579,485
133 Packet Pg. 709

City of Redding
Note 21 – Commitments and Contingencies
A. Construction Commitments
A number of construction contracts existed at June 30, 2021. The unexpended authorized amount of $54,549,717
represents a commitment by the City.
B. Redding Electric Utility (REU)
i) REU is contractually obligated to purchase 7,500 Dth/day of GTN natural gas pipeline capacity which will
expire October 31, 2023. REU has sold its delivery rights to the GTN through the remainder of the contract
period ending October 31, 2023.
With GTN rate reductions implemented on an annual basis and the sale of the GTN capacity rights, REU
realizes a small net revenue from this asset.
Beginning November 1, 2023, REU will permanently release its rights and will no longer have any
ownership, fees, or revenue related to the GTN pipeline.
ii) REU is contractually committed to purchase natural gas through fiscal year 2025. The following table
provides on a fiscal year basis the approximate purchase dollar amount and the percentage these purchases
cover of the minimum fuel requirements for the expected operating level of the Redding Power facility.
2022 2023 2024 2025

Purchase Cost $ (million) $ 7.3 $ 7.5 $ 7.0 $ 6.5
% Natural Gas Hedge ** 58% 81% 64% 66%
** This is the % of gas acquired to meet power retail sales after

considering all other power resources and before wholesale power and
gas transactions.
iii) In 2010, REU entered into a 28 year term contract with Gill Ranch Storage. Under the Agreement REU has
leased 2,250,000 Dth of cushion gas initially valued at $13,570,000 to Gill Ranch. Gill Ranch provides REU
with monthly lease payments along with approximately 600,000 Dth of natural gas storage. At the end of the
contract term in 2038, the cushion gas will be returned to REU unless the lessee executes the option to
purchase the gas. If the option is executed the purchase price shall be equal to the original cost of the gas
escalated at a rate of 1.08% per annum.
iv) REU has contractually committed to purchase power from M-S-R Public Power Agency on an as-delivered
basis from a Pacific Northwest wind project. Deliveries began October 1, 2006. REU’s share of the output
from the wind project is approximately 170,000 MWh per year. The twenty-year contract with an option to
extend five years has an $11,850,000 annual expected expense. The wind-based energy from this contract is
a major source of eligible renewable energy with the associated environmental attributes available to meet
REU’s renewable resource portfolio requirements. M-S-R has completed an amendment to the Pacific
Northwest Wind Contract which addresses financial responsibility for the Bonneville Power Administration’s
Wind Integration Charge (WIC). Currently, the WIC is approximately $1.01 per kw-mo and is included in
the annual expected expense mentioned above.
134 Packet Pg. 710

City of Redding
Note 21 – Commitments and Contingencies (Continued)
B. Redding Electric Utility (REU) (Continued)

v) Although REU was an early adopter of renewable energy, as covered in the previous item, the California
Energy Commission’s (CEC) report for the first “Renewables Portfolio Standard” (RPS) compliance period
(2011 – 2013) shows Redding with 8% rather than the 20% target. This is a result of Redding’s City Council
allowing large hydro to count towards REU’s renewable energy obligation in accordance with their
understanding of the CEC regulations at the time. Later, REU sold off most of its “Renewable Energy
Credits” (REC) for 2011 and 2012, which was in keeping with that decision and was for the benefit of its
customers. Following the REC sales, the CEC modified the regulations for RPS and applied them
retroactively. REU was forced to employ “Optional Compliance Measures” in meeting its RPS obligation for
the first compliance period. REU has also considered purchasing short-term RECs in order to meet RPS
obligations for the remaining compliance periods.
vi) The City of Redding, in conjunction with the Northern California Power Agency and Cities of Roseville and
Santa Clara (collectively the “Plaintiffs”), filed a complaint in September 2014 in the U.S. Court of Claims
seeking recovery of more than $45 million in overcharges imposed by the Bureau of Reclamation for the
Central Valley Project Improvement Act (CVPIA). The CVPIA, established in 1992, obligates Reclamation
to collect roughly $30 million per year (in 1992 dollars) from water and power customers who benefit from
the Central Valley Project (CVP), in proportion to the users’ project repayment obligation over a 10-year
rolling average. Through the end of 2019, Reclamation estimates CVP capital costs to the power users over
the previous 10 years is 34.07%; however, the CVPIA collections had averaged 45% over the same time
period. Redding and the other plaintiffs in this claim, believe that Reclamation has overcharged the CVP
power customers and are seeking repayment. In July of 2018, the U.S. Court of Federal Claims denied the
Plaintiffs’ complaint. Due to the large amount of overcharges, the Plaintiffs filed notices of appeal of the
case to the Federal Circuit in September of 2018. On November 6, 2019, the Federal Circuit issued an
opinion where they reversed the judgment of the Court of Federal Claims and remanded for future
proceedings consistent with the opinion. Determinations of damages and overcharges are ongoing.
vii) SB901 was signed by California’s Governor in September 2018. The law requires utilities to prepare wildfire
mitigation measures if the utility’s overhead electrical lines and equipment are located in an area that has a
significant risk of wildfire resulting from those electrical lines and equipment. The law requires the wildfire
mitigation measures to incorporate specified information and procedures and requires the local publicly-
owned electric utility, before January 1, 2020, and annually thereafter, to prepare a wildfire mitigation plan.
REU’s electrical infrastructure is located in and adjacent to both California Public Utilities Commission
(CPUC) designated Tier 2 and 3 wildfire threat areas. The Redding City Council adopted REU’s SB901
Wildfire Mitigation Plan on December 3, 2019. In addition, as required by the Public Utilities Code section
8387 (c), a qualified independent auditor has reviewed and assessed the comprehensiveness of the plan to
ensure compliance.
The plan’s foundation is built on four key programs with the objectives of minimizing sources of ignition as
well as improving the resiliency of the electric grid. The programs are as follows: REU Wildfire Prevention
and Improved Response Program; REU Technology Solutions Program; REU Distribution 10-year Capital
Improvement Program; and REU Emergency Operations Program. The strategies incorporated within the
plan to meet the above listed objectives include vegetation management, enhanced inspections, situational
awareness, operational practices, system hardening, public safety and notification, reclosing and de-
energization and wildfire response and recovery.
135 Packet Pg. 711

City of Redding
Note 21 – Commitments and Contingencies (Continued)
B. Redding Electric Utility (REU) (Continued)
viii) The Electric Department’s operations are not directly impacted by Pacific Gas & Electric’s (PG&E) Public
Safety Power Shutoff events. Redding is connected to the western grid through the Western Area Power
Administration (WAPA) rather than being directly connected to PG&E. In addition, the City is in a separate
balancing area than PG&E (Balancing Authority of Northern California). These physical and regulatory
separations provide insulation from both Public Safety Power Shutoffs and the resource inadequacy issues
California faced during the month of August 2020.
C. West Central Landfill
In 1990 the City entered into an agreement with Shasta County to operate West Central Landfill (the landfill).
Under the agreement, the City is obligated to operate the landfill at least until there are no bonds or contracts
outstanding. The 1997 refunding bonds expired July 1, 2010, and the bonds were paid off. The City records the
activity and net position of the operations portion of the landfill in its Solid Waste enterprise fund. Net position
associated with the landfill, recorded on the City’s books at June 30, 2021, was $5,739,257.
D. Grants
Amounts received or receivable from granting agencies are subject to audit and adjustments by grantor agencies.
While no matters of non-compliance were disclosed by the audit of the financial statements or single audit of the
Federal programs, grantor agencies may subject grant programs to additional compliance tests, which may result
in disallowed costs. In the opinion of management, future disallowances of current or prior grant expenditures, if
any, would not have material adverse effect on the financial position of the City.
E. Litigation
Various claims and suits have been filed against the City in the normal course of business. Although the outcome
of these matters is not presently determinable in the opinion of legal counsel, the city believes that the resolutions
of these matters will not have a material adverse effect on the financial condition of the City.
136 Packet Pg. 712

City of Redding
Note 22 – Successor Agency Trust for Assets of the Former Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the
dissolution of all redevelopment agencies in the State of California. In accordance with the timeline set forth in the
Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of
California were dissolved and ceased to operate as a legal entity as of February 1, 2012. The assets and activities of
the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial
statements of the City.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government
will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and
local government. On January 12, 2012, the City Council elected to become the Successor Agency for the former
redevelopment agency in accordance with the Bill as part of City resolution number 2012-001.
Following the disbursement of unencumbered funds, the Department of Finance of the State of California granted a
“Finding of Completion” on June 20, 2013, to the City of Redding Successor Agency. The Successor Agency is now
allowed to place loan agreements between the former redevelopment agency and sponsoring entity on the
Recognized Obligation Payment Schedule and utilize remaining bond proceeds.
Successor agencies are only allocated revenue in the amount that is necessary to pay the estimated annual installment
payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the
prior redevelopment agency have been paid in full and all assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets
between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that
received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those
assets, the State Controller is required to order the available assets to be transferred to the public body designated as
the successor agency by the Bill. The State Controller completed the review of all assets transferred and issued a
report dated October 13, 2014.
The review found that the Agency transferred $69,027,149 in assets after January 2, 2011, including unallowable
transfers to the City totaling $876,800. The City turned over the $876,800 to the Agency that was subsequently
remitted to the Shasta County Auditor-Controller for distribution to the taxing entities.
137 Packet Pg. 713

City of Redding
Note 22 – Successor Agency Trust for Assets of the Former Redevelopment Agency (Continued)
Long-term debt consisted of the following as of June 30, 2021:
Market Street Tax Allocation Bonds, Series 2003:

Interest from 2.0% to 5.679% payable March 1 and September 1; maturities are
payable September 1 in annual redemptions from $170,000 to $400,000; final payment
September 1, 2023. Original issue: $5,185,000. Proceeds from the Series 2003 Bonds
are used to finance various capital improvements within the Market Street
Redevelopment Area. $ 1,145,000
Canby-Hilltop-Cypress Tax Allocation Bonds, Series B:

Interest from 4.5% to 4.875% payable March 1 and September 1; maturities are
payable beginning September 1, 2016, in annual redemptions from $105,000 to
$745,000; final payment September 1, 2021. Original issue: $3,500,000. Proceeds from
the Series B Bond are used for housing projects. 745,000
Canby-Hilltop-Cypress Tax Allocation Bonds, Series A 2003:

Interest from 2.0% to 5.0% payable March 1 and September 1; maturities are payable
September 1 in annual redemptions from $1,040,000 to $2,055,000; final payment
September 1, 2023. Original issue: $28,935,000. Proceeds from the Series A 2003
Bonds are used to finance various capital improvements within the Canby-Hilltop-
Cypress Redevelopment Area. 5,810,000
SHASTEC Tax Allocation Bonds, Series 2006:

Interest from 4.0% to 5.0% payable March 1 and September 1; maturities are payable
September 1 in annual redemptions from $245,000 to $5,585,000; final payment
September 1, 2036. Original issue: $15,000,000. Proceeds from the Series 2006 Bonds
are used to finance various capital improvements within the SHASTEC
Redevelopment Area. 10,450,000
Total Bonds Outstanding 18,150,000
Discount on Market Street Tax Allocation Bonds, Series 2003 (5,541)

Discount on Canby-Hilltop-Cypress Tax Allocation Bonds, Series B (915)
Premium on Canby-Hilltop-Cypress Tax Allocation Bonds, Series A 2003 8,156
Discount on SHASTEC Tax Allocation Bonds, Series 2006 (33,420)
Total Discount/Premium (31,720)
Total Long-Term Bonded Debt $ 18,118,280
138 Packet Pg. 714

City of Redding
Note 22 – Successor Agency Trust for Assets of the Former Redevelopment Agency (Continued)
Annual requirements to amortize long-term bonds outstanding as of June 30, 2021, are set forth below:
Fiscal Year Principal Interest Total

2022 3,515,000 809,502 4,324,502
2023 2,905,000 650,660 3,555,660
2024 2,685,000 511,125 3,196,125
2025 510,000 432,750 942,750
2026 535,000 409,238 944,238
2027-2031 3,100,000 1,626,850 4,726,850
2032-2036 3,980,000 747,000 4,727,000
2037-2041 920,000 23,000 943,000
Total $ 18,150,000 $ 5,210,125 $ 23,360,125
Note 23 – American Rescue Plan Act
On March 11, 2021 President Joe Biden signed into law H.R. 1319 – American Rescue Plan Act of 2021 to combat
the impacts of the COVID-19 pandemic and lay the foundation for a strong economic recovery. The total bill was a
$1.9 trillion-dollar package and included $350 billion dollars in funding for state, local, territorial, and tribal
governments. The specific breakdown of this $350 billion included: $195 billion for states, $130 billion for local
governments, $20 billion for tribal governments, and $4.5 billion for territories. The City of Redding was allocated
$18,693,433 as a result of the passage of the bill. This funding will be received in two equal $9,346,717 tranches
from the Treasury Department. The first tranche was received on May 21, 2021 and the second tranche will be
distributed 365 days from that day. The ARPA funding requires obligation of recovery funds by December 31, 2024
and expenditure of funds by December 31, 2026. As of June 30, 2021, a total of $9,346,717 is reported in unearned
revenue in the general fund.
139 Packet Pg. 715

140
Packet Pg. 716

141
Information (Unaudited)
Required Supplementary
Packet Pg. 717

142
Packet Pg. 718

City of Redding
Budgetary Information
Note 1 – Budgetary Principles
Budget Data
The operating budget of the City is adopted by the City Council prior to July 1 each year primarily on a cash basis.
The City Manager is authorized to transfer budget amounts between divisions of a department within any fund;
however, any revisions that alter the total expenditures of any fund require City Council resolution.
Budget information is adopted and presented for the general, special revenue (except for the Landscape Maintenance
Districts and Asset Seizure Fund), capital project and the debt service funds. The presentations represent original
appropriations adjusted for supplemental appropriations, if any, made during the year.
The City does not formally adopt a budget for the debt service fund. The bond documents are the controlling factor.
Summary of Differences between Budgetary Basis and Generally Accepted Accounting Principles (GAAP)
The following are the differences between the City’s budgetary basis and GAAP:
A. The City does not budget for the fair market value adjustment required under GASB 31.
B. The City does not budget for accounts payable or intergovernmental payables.
C. The City does not budget for benefit accruals.
D. The City budgets for certain receivables and payables on a cash basis.
E. The City budgets for land to be held for resale as expenditure.
F. Encumbrances are not included in the Statement of Revenue, Expenditures and Changes in Fund
Balance
Budgetary Basis Reconciliation
Budgets are not adopted for the Landscape Maintenance Districts Fund and the Asset Seizure Fund.
143 Packet Pg. 719

City of Redding
Schedule of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual
General Fund
Actual Variance With

Amounts Final Budget
Budgeted Amounts Budgetary Positive
Original Final Basis (Negative)
REVENUES:
Property taxes $ 21,333,900 $ 21,333,900 $ 22,809,135 $ 1,475,235
Sales and use taxes 26,275,000 26,275,000 30,189,084 3,914,084
Other taxes 8,519,100 9,020,260 10,486,553 1,466,293
Licenses and permits 1,982,550 2,058,120 2,417,478 359,358
Intergovernmental revenues 1,421,310 5,266,460 2,920,449 (2,346,011)
Charges for services 2,079,940 4,224,560 4,756,529 531,969
Fines, forfeitures, and penalties 576,940 1,172,010 1,250,753 78,743
Use of money and property 8,361,540 8,361,540 6,586,635 (1,774,905)
Net Investment Earnings (Loss) 108,490 108,490 (122,422) (230,912)
Other revenue 420,240 722,060 1,006,541 284,481
Total revenues 71,079,010 78,542,400 82,300,735 3,758,335
EXPENDITURES:
Current:
General government:
City Attorney 653,920 650,780 419,052 231,728
City Clerk 923,535 896,285 725,435 170,850
City Manager 2,303,780 3,797,750 2,811,336 986,414
City Treasurer 615,990 610,710 580,374 30,336
Finance 1,401,220 1,466,570 1,347,307 119,263
Personnel 426,000 423,990 400,215 23,775
Purchasing 669,070 597,020 540,556 56,464
Public safety:
Police 33,207,450 37,684,580 36,136,216 1,548,364
Fire safety 21,920,940 28,701,380 28,539,845 161,535
Public works 10,387,665 16,910,765 10,385,844 6,524,921
Planning 4,594,460 5,723,250 5,073,574 649,676
Recreation and culture 6,769,664 8,017,294 6,434,647 1,582,647
Debt Service:
Principal payments 1,943,970 1,593,970 1,593,967 3
Interest and fiscal charges 1,067,290 1,030,390 1,029,231 1,159
REVENUES OVER (UNDER) EXPENDITURES (15,805,944) (29,562,334) (13,716,864) 15,845,470
Sale of capital assets - 500,000 856,834 356,834
Transfers in 13,234,750 21,047,690 14,101,051 (6,946,639)
Transfers out (2,777,810) (2,673,960) (2,559,632) 114,328
Total other financing sources (uses) 10,456,940 18,873,730 12,398,253 (6,475,477)
CHANGE IN FUND BALANCE (5,349,004) (10,688,604) (1,318,611) 9,369,993
BUDGETARY FUND BALANCES:
Beginning of year 22,344,668 22,344,668 22,344,668 -
End of year $ 16,995,664 $ 11,656,064 $ 21,026,057 $ 9,369,993
(Continued)
144 Packet Pg. 720

City of Redding
Schedule of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual
General Fund (Continued)
Explanation of differences from the Statement of Revenues, Expenditures and Changes in Fund Balances to Actual
Amounts Budgetary Basis:
Fund Balance from the Statement of Revenues, Expenditures and Changes in Fund Balances $ 30,506,787
1. The City budgets for taxes on a cash basis. (1,475,972)

2. The City budgets for grants on a cash basis. (13,215)
3. Timing difference due to GASB #33. 23,738
4. The City does not budget for accounts payable adjustments. 12,404
5. The City does not budget for benefit accruals. (152,113)
6. Financial statement only adjustment for GASB #31. 94,390
7. The City does not budget for interest, sale of property or rental income related to the rolling
stock fund. The City budgets only for the transfers in and out of the rolling stock fund. (34,586)
8. The City does not budget for special assessments. (13,350)
9. The City does not budget for interest on the long-term advances. 27,924
10. Encumbrances are not included in the Statement of Revenues, Expenditures and Changes
in Fund Balance. (3,827,585)
11. The City does not budget for developer's fees that are prepaid. 80,651
11. The City budgeted for prepaid expenditures. (4,739,942)
12. The City does not budget for interest on deposits held in trust. (4,173)
13. The City Budgets for cash transfers to/from other funds as loans, but records the advances in
advances receivable/payable on the balance sheet. 681,400
15. The City does not budget for CalFire Lease of Cypress Property that Makes Loan Payment (175,258)
16. The City does not budget for interest expended on loan for CalPers UAL prepayment 34,957
Budgetary Fund Balance $ 21,026,057
(Concluded)
145 Packet Pg. 721

City of Redding
Schedules of Changes in Net Pension Liability and Related Ratios
California Public Employees' Retirement System ("CalPERS") - Miscellaneous Plan
Measurement Period 2020
TOTAL PENSION LIABILITY:

Service Costs $ 7,095,018
Interest 32,355,397
Difference Between Expected and Actual Experience 1,379,900
Changes of Assumptions -
Benefit Payments, Including Refunds of Employee Contributions (26,359,866)
Net Change in Total Pension Liability 14,470,449
Total Pension Liability - Beginning 460,775,550
Total Pension Liability - Ending (a) $ 475,245,999
PLAN FIDUCIARY NET POSITION:
Contributions - Employer $ 13,743,592
Contributions - Employee 3,533,531
Net Investment Income 15,455,298
Plan to Plan Resource Movement -
Administrative Expense (440,162)
Other Miscellaneous Income/(Expense)1 -
Net Change in Fiduciary Net Position 5,932,393

2
Plan Fiduciary Net Position - Beginning 312,225,622
Plan Fiduciary Net Position - Ending (b) $ 318,158,015
Plan Net Pension Liability/(Asset) - Ending (a) - (b) $ 157,087,984
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 66.95%
Covered Payroll $ 42,974,064
Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll 365.54%
Notes to Schedules of Changes in Net Pension Liability and Related Ratios:

1
During Fiscal Year 2017-18, as a result of Governmental Accounting Standard Board Statement (GASB No. 75, Accounting and Financial
Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to
postemployment benefits for participation in the State of California's agent OPEB plan. Accordingly, CalPERS recorded a one-time expenses
as a result of the adoption of GASB 75.
Additionally, CalPERS employees participate in various State of California agent pension plans and during Fiscal Year 2017-18, CalPERS
recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in
accordance with GASB Statement No. 68, Accounting and Financial Reportion for Pensions (GASB 68).
2
Includes any beginning of year adjustment.
The Required Supplementary Information for Schedules of Changes in Net Pension Liability and Related Ratios is intended to show
information for ten years; as additional years' information becomes available it will be displayed accordingly.
146 Packet Pg. 722

City of Redding
2019 2018 2017 2016 2015 2014
1,258,688
$ 7,333,947 $ 7,260,646 $ 7,191,855 $ 6,259,646 $ 6,164,984 $ 6,465,244
31,319,926 30,024,355 29,157,632 28,527,904 27,466,002 26,335,482
4,475,575 414,506 (3,221,954) (705,952) (551,120) -
- (2,598,628) 23,416,908 - (6,578,864) -
(24,504,515) (22,850,231) (21,305,301) (19,821,373) (18,361,188) (16,894,132)
18,624,933 12,250,648 78,596,709 14,260,225 8,139,814 15,906,594
442,150,617 429,899,969 394,660,829 380,400,604 372,260,790 356,354,196
$ 460,775,550 $ 442,150,617 $ 473,257,538 $ 394,660,829 $ 380,400,604 $ 372,260,790
$ 12,199,094 $ 10,902,871 $ 10,045,335 $ 8,742,083 $ 7,771,417 $ 7,140,089

3,132,551 3,149,996 3,177,532 2,849,237 2,892,519 2,924,099
19,732,888 24,307,041 29,710,153 1,432,535 6,167,183 41,359,309
(24,504,515) (22,850,231) (21,305,301) (19,821,373) (18,361,188) (16,894,132)
- (702) (145) (1,256) 20,221 -
(215,428) (448,271) (393,376) (166,624) (307,951) -
702 (851,273) - - - -
10,345,292 14,209,431 21,234,198 (6,965,398) (1,817,799) 34,529,365
301,880,330 287,670,899 266,436,701 273,402,099 275,219,898 240,690,533

$ 312,225,622 $ 301,880,330 $ 287,670,899 $ 296,204,582 $ 303,236,784 $ 310,058,548
$ 148,549,928 $ 140,270,287 $ 185,586,639 $ 98,456,247 $ 77,163,820 $ 62,202,242
67.76% 68.28% 66.92% 67.51% 71.87% 73.93%

$ 43,942,160 $ 43,633,688 $ 42,409,809 $ 41,323,256 $ 40,294,018 $ 40,286,914
338.06% 321.47% 335.37% 310.30% 265.54% 240.87%
147 Packet Pg. 723

City of Redding
Schedule of Plan Contributions
2021
2
Actuarially Determined Contribution $ 15,066,353
Contributions in Relations to the Actuarially Determined
2
Contribution (15,066,353)
Contribution Deficiency (Excess) $ -
3
3
Contributions as a Percentage of Covered-Employee Payroll 32.62%
1
As prescribed in GASB 68, paragraph 46, the information presented in the Schedule of Plan Contributions should also be determined
as of the employer's most recent fiscal year-end. The employer is responsible for determining this information as prescribed by the
standard as this data is not available to CalPERS.
2
Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers may
choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the
actuarially determined contributions.
3
Includes one year's payroll growth using 2.75 percent payroll assumption for fiscal year ended June 30, 2018; 3.00 percent payroll
assumption for fiscal years ended June 30, 2014-17.
Notes to Schedule of Plan Contributions:
The Required Supplementary Information for Schedule of Plan Contributions is intended to show information for ten years; as additional
years' information becomes available it will be displayed accordingly.
148 Packet Pg. 724

City of Redding
2020 2019 2018 2017 2016 2015 2014
$ 13,743,592 $ 12,199,094 $ 10,902,871 $ 10,045,335 $ 8,742,083 $ 7,771,417 $ 7,140,089
(13,743,592) (12,199,094) (10,902,871) (10,045,335) (8,742,083) (7,771,417) (7,140,089)

$ - $ - $ - $ - $ - $ - $ -
$ 42,974,064 $ 43,942,160 $ 43,633,688 $ 42,409,809 $ 41,323,256 $ 40,294,018 $ 40,286,914
31.98% 27.76% 24.99% 23.69% 21.16% 19.29% 17.72%
149 Packet Pg. 725

City of Redding
California Public Employees' Retirement System ("CalPERS") - Safety Plan

Interest 22,885,014
Difference Between Expected and Actual Experience 198,438
2

1
Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related
to postemployment benefits for participation in the State of California's agent OPEB plan. Accordingly, CalPERS recorded a one-time
expenses as a result of the adoption of GASB 75.
2
150 Packet Pg. 726

City of Redding
2019 2018 2017 2016 2015 2014
$ 5,654,637 $ 5,621,256 $ 5,567,053 $ 1,258,688 $ 4,702,492 $ 4,982,595

22,052,183 21,033,750 20,189,512 19,492,841 18,712,421 18,027,294
2,573,209 1,287,937 (1,169,833) (610,852) (1,889,558) -
- (1,265,088) 17,369,797 - (4,730,135) -
(15,684,647) (14,317,530) (13,680,425) (13,015,636) (12,355,104) (11,659,397)
14,595,382 12,360,325 28,276,104 7,125,041 4,440,116 11,350,492
310,863,951 298,503,626 270,227,522 259,492,927 255,052,811 243,702,319
$ 325,459,333 $ 310,863,951 $ 78,596,709 $ 266,617,968 $ 259,492,927 $ 255,052,811
$ 9,775,655 $ 9,016,294 $ 8,645,061 $ 7,839,435 $ 7,466,754 $ 6,761,771

1,983,768 2,086,601 1,955,068 1,620,695 1,570,703 1,517,735
12,784,582 15,509,897 18,500,188 828,855 3,715,343 25,448,647
(15,684,647) (14,317,530) (13,680,425) (13,015,636) (12,355,104) (11,659,397)
- (452) - 1,256 193,399 -
(138,539) (284,643) (247,291) (103,802) (191,504) -
452 (540,541) - - - -
8,721,271 11,469,626 15,172,601 (2,829,197) 399,591 22,068,756
194,134,775 182,665,149 167,492,548 170,321,745 169,922,154 147,853,398
$ 202,856,046 $ 194,134,775 $ 182,665,149 $ 167,492,548 $ 170,321,745 $ 169,922,154
$ 122,603,287 $ 116,729,176 $ (104,068,440) $ 99,125,420 $ 89,171,182 $ 85,130,657
62.33% 62.45% 61.19% 61.98% 65.64% 66.62%

$ 18,244,296 $ 18,109,134 $ 17,705,784 $ 29,767,881 $ 29,834,685 $ 34,838,650
672.01% 644.59% 654.24% 593.38% 537.11% 506.71%
151 Packet Pg. 727

City of Redding
2021
Actuarially Determined Contribution 2 $ 12,015,895

Contributions in Relations to the Actuarially Determined
Contribution 2 (12,015,895)
Covered Payroll 3 $ 19,383,450
Contributions as a Percentage of Covered Payroll 3 61.99%
1
As prescribed in GASB 68, paragraph 46, the information presented in the Schedule of Plan Contributions should also be determined
as of the employer's most recent fiscal year-end. The employer is responsible for determining this information as prescribed by the
standard as this data is not available to CalPERS.
2
choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the
actuarially determined contributions.
3
Includes one year's payroll growth using 2.75 percent payroll assumption for fiscal year ended June 30, 2018; 3.00 percent payroll
assumption for fiscal years ended June 30, 2014-17.
Notes to Schedule of Plan Contributions:
The Required Supplementary Information for Schedule of Plan Contributions is intended to show information for ten years; as additional years'
information becomes available it will be displayed accordingly.
152 Packet Pg. 728

City of Redding
2020 2019 2018 2017 2016 2015 2014
$ 10,962,279 $ 9,775,655 $ 9,016,294 $ 8,645,061 $ 7,839,435 $ 7,466,754 $ 6,761,771
(10,962,279) (9,775,655) (9,016,294) (8,645,061) (7,839,435) (7,466,754) (6,761,771)

$ - $ - $ - $ - $ - $ - $ -
$ 18,386,577 $ 18,244,296 $ 18,109,134 $ 17,705,784 $ 17,313,615 $ 16,601,913 $ 16,800,737
59.62% 53.58% 49.79% 48.83% 45.28% 44.98% 40.25%
153 Packet Pg. 729

City of Redding
Public Agency Retirement System - Miscellaneous Plan (PARS) 1

Service Costs $ 909,470
Interest 5,933,422
Effect of economic/demographic gains or losses 535,027
Net Change in Total Pension Liability $ 2,481,869

Contributions - Employee 224,631
Net Investment Income 2 2,318,864
Administrative Expenses (324,596)
1
Historical information is presented only for measurement periods for which GASB 68 is applicable.
2
Net of administrative expenses.

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after
June 30, 2014. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden
Handshakes).
Changes of Assumptions: There were no changes in assumptions.
154 Packet Pg. 730

City of Redding
Public Agency Retirement System - Miscellaneous Plan (PARS)
2019 2018 2017 2016 2015 2014
$ 1,122,061 $ 1,441,162 $ 1,258,688 $ 1,170,873 $ 1,478,671 $ 1,432,128

5,794,604 5,468,051 5,387,397 5,162,353 4,941,220 4,689,105
- 2,071,932 - 92,895 - -
- 456,118 3,255,582 - - -
(4,551,652) (4,138,653) (3,689,765) (3,343,227) (2,990,408) (2,628,633)
$ 2,365,013 $ 5,298,610 $ 6,211,902 $ 3,082,894 $ 3,429,483 $ 3,492,600
83,895,319 78,596,709 72,384,807 69,301,913 65,872,430 62,379,830
$ 86,260,332 $ 83,895,319 $ 78,596,709 $ 72,384,807 $ 69,301,913 $ 65,872,430
$ 5,944,074 $ 6,648,630 $ 4,816,795 $ 5,020,997 $ 5,760,375 $ 6,042,892

122,545 92,709 - - - -
3,330,635 3,208,975 4,418,967 643,326 998,681 4,209,807
(4,551,652) (4,138,653) (3,689,765) (3,343,227) (2,990,408) (2,628,633)
(366,455) (338,499) (301,577) (269,745) (258,434) (219,880)
4,479,147 5,473,162 5,244,420 2,051,351 3,510,214 7,404,186
51,006,925 45,533,763 40,289,343 38,237,992 34,727,778 27,323,592
$ 55,486,072 $ 51,006,925 $ 45,533,763 $ 40,289,343 $ 38,237,992 $ 34,727,778
$ 30,774,260 $ 32,888,394 $ 33,062,946 $ 32,095,464 $ 31,063,921 $ 31,144,652
64.32% 60.80% 57.93% 55.66% 55.18% 52.72%
$ 23,687,133 $ 27,974,321 $ 29,767,881 $ 29,834,685 $ 34,838,650 $ 33,451,518
129.92% 117.57% 111.07% 107.58% 89.17% 93.10%
155 Packet Pg. 731

City of Redding

Interest 32,355,397
Difference Between Expected and Actual Experience 1,379,900

2

1
Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to
postemployment benefits for participation in the State of California's agent OPEB plan. Accordingly, CalPERS recorded a one-time expenses
as a result of the adoption of GASB 75.
2
156 Packet Pg. 732

City of Redding
2019 2018 2017 2016 2015 2014
1,258,688
$ 7,333,947 $ 7,260,646 $ 7,191,855 $ 6,259,646 $ 6,164,984 $ 6,465,244
31,319,926 30,024,355 29,157,632 28,527,904 27,466,002 26,335,482
4,475,575 414,506 (3,221,954) (705,952) (551,120) -
- (2,598,628) 23,416,908 - (6,578,864) -
(24,504,515) (22,850,231) (21,305,301) (19,821,373) (18,361,188) (16,894,132)
18,624,933 12,250,648 78,596,709 14,260,225 8,139,814 15,906,594
442,150,617 429,899,969 394,660,829 380,400,604 372,260,790 356,354,196
$ 460,775,550 $ 442,150,617 $ 473,257,538 $ 394,660,829 $ 380,400,604 $ 372,260,790
$ 12,199,094 $ 10,902,871 $ 10,045,335 $ 8,742,083 $ 7,771,417 $ 7,140,089

3,132,551 3,149,996 3,177,532 2,849,237 2,892,519 2,924,099
19,732,888 24,307,041 29,710,153 1,432,535 6,167,183 41,359,309
(24,504,515) (22,850,231) (21,305,301) (19,821,373) (18,361,188) (16,894,132)
- (702) (145) (1,256) 20,221 -
(215,428) (448,271) (393,376) (166,624) (307,951) -
702 (851,273) - - - -
10,345,292 14,209,431 21,234,198 (6,965,398) (1,817,799) 34,529,365
301,880,330 287,670,899 266,436,701 273,402,099 275,219,898 240,690,533

$ 312,225,622 $ 301,880,330 $ 287,670,899 $ 296,204,582 $ 303,236,784 $ 310,058,548
$ 148,549,928 $ 140,270,287 $ 185,586,639 $ 98,456,247 $ 77,163,820 $ 62,202,242
67.76% 68.28% 66.92% 67.51% 71.87% 73.93%

$ 43,942,160 $ 43,633,688 $ 42,409,809 $ 41,323,256 $ 40,294,018 $ 40,286,914
338.06% 321.47% 335.37% 310.30% 265.54% 240.87%
157 Packet Pg. 733

City of Redding
Schedules of Public Agency Retirement Services Retirement Enhancement Plan Contributions All Tiers
Public Agency Retirement System - Miscellaneous Plan (PARS) All Tiers 1
2021
Actuarially Determined Contribution 2 y $ 7,158,333

2
Covered Payroll 3 $ 21,054,825

3
Contributions as a Percentage of Covered Payroll 34.00%
1
Historical information is presented only for measurement periods for which GASB 68 is applicable.
2
choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the actuarially
determined contributions.
3
Covered Payroll represented above is based on pensionable earnings provided by the employer. However, GASB 68
defines covered payroll as the total payroll of employees that are provided pensions through the pension plan.
Accordingly, if pensionable earnings are different than total earnings for the covered-employees, the employer should display in the
disclosure footnotes the payroll passed on total earnings for the covered group and recalculate the required payroll-related ratios.
Notes to Schedules:
The following actuarial methods and assumptions were used in the July 1, 2017 funding valuation. Please see the valuation report dated
April 25, 2017 for further details.
Valuation Timing Actuarially determined contribution rates are calculated as of June 30, two years
prior to the end of the fiscal year in which the contributions are reported.
Actuarial Cost Method Entry Age Normal
Amortization Method/Period Level dollar, closed, amortization period at 1/1/2014 was 11 years
Asset Valuation Method None
Inflation 3.00%
Salary Increases Varies by Years of Service
Payroll Growth 3.25%
Investment Rate of Return 7.01% Graded Net of Pension Plan Investment and Administrative Expenses
Cost of Living Adjustments 2.00%
Consistent with Non-Industrial rates used to value the Miscellaneous
Withdrawal
CalPERS Pension Plan.
Mortality Pre-Retirement/Post-Retirement: CalPERS 1997-2011 Healthy Retiree Tables
(sex distinct) projected using Scale AA and base year of 2008.
Disability None assumed.
The Required Supplementary Information for Schedules of Public Agency Retirement Services Retirement Enhancement Plan Contributions
All Tiers is intended to show information for ten years; as additional years' information becomes available it will be displayed accordingly.
158 Packet Pg. 734

City of Redding
Schedules of Public Agency Retirement Services Retirement Enhancement Plan Contributions All Tiers
Public Agency Retirement System - Miscellaneous Plan (PARS) All Tiers
2020 2019 2018 2017 2016 2015 2014
$ 6,925,920 $ 5,917,528 $ 6,988,001 $ 4,816,795 $ 5,020,997 $ 5,760,375 $ 6,042,892

(6,888,868) (5,917,528) (6,988,001) 1,258,688 (5,020,997) (5,760,375) (6,042,892)
$ 37,052 $ - $ - $ 6,075,483 $ - $ - $ -
$ 21,474,397 $ 23,687,133 $ 27,974,321 $ 29,767,881 $ 29,834,685 $ 34,838,650 $ 33,451,518
32.25% 24.98% 24.98% 16.18% 16.83% 16.53% 18.06%
159 Packet Pg. 735

City of Redding
Schedules of Changes in Net OPEB Liability and Related Ratios
Other Postemployment Benefits (OPEB)
TOTAL OPEB LIABILITY:

Interest 1,532,174
Difference Between Expected and Actual Experience -
Changes of Assumptions (2,741,226)
Net Change in Total OPEB Liability $ (2,696,731)
Total OPEB Liability - Beginning 43,387,141
Total OPEB Liability - Ending (a) $ 40,690,410

Net Investment Income 634
Administrative Expenses (131)
Net Change in Fiduciary Net Position 503
Plan Fiduciary Net Position - Beginning 52,188
Plan Fiduciary Net Position - Ending (b) $ 52,691
Plan Net OPEB Liability/(Asset) - Ending (a) - (b) $ 40,637,719
Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 0.13%
Covered-Employee Payroll $ 58,084,647
Plan Net OPEB Liability/(Asset) as a Percentage of Covered-Employee Payroll 69.96%
1
Historical information is required only for measurement periods for which GASB 75 is applicable.
Notes to Schedules of Changes in Net OPEB Liability and Related Ratios:

Changes of Assumptions: There were no changes in assumptions.
The Required Supplementary Information for Schedules of Changes in Net OPEB Liability and Related Ratios is intended to show information
for ten years; as additional years' information becomes available it will be displayed accordingly.
160 Packet Pg. 736

City of Redding
Schedules of Changes in Net OPEB Liability and Related Ratios
Measurement Period 2019 2018 2017
TOTAL OPEB LIABILITY:

Service Costs $ (13,080) $ (185,355) $ (744,002)
Interest 1,185,185 1,124,094 852,000
Difference Between Expected and Actual Experience 3,574,842 - -
Changes of Assumptions 9,724,504 1,582,262 4,331,000
Benefit Payments, Including Refunds of Employee Contributions (3,444,608) (3,490,701) (3,480,000)
Net Change in Total OPEB Liability $ 11,026,843 $ (969,700) $ 958,998
Total OPEB Liability - Beginning 32,360,298 33,329,998 32,371,000
Total OPEB Liability - Ending (a) $ 43,387,141 $ 32,360,298 $ 33,329,998

Contributions - Employer $ 3,444,608 $ 3,490,701 $ 3,480,000
Net Investment Income 1,068 376 -
Benefit Payments, Including Refunds of Employee Contributions (3,444,608) (3,490,701) (3,480,000)
Administrative Expenses (129) (127) -
Net Change in Fiduciary Net Position 939 249 -
Plan Fiduciary Net Position - Beginning 51,249 51,000 51,000
Plan Fiduciary Net Position - Ending (b) $ 52,188 $ 51,249 $ 51,000
Plan Net OPEB Liability/(Asset) - Ending (a) - (b) $ 43,334,953 $ 32,309,049 $ 33,278,998
Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 0.12% 0.16% 0.15%
Covered-Employee Payroll $ 57,452,344 $ 58,314,156 $ 58,084,647
Plan Net OPEB Liability/(Asset) as a Percentage of Covered-Employee Payroll 75.43% 55.41% 57.29%
161 Packet Pg. 737

City of Redding
Schedule of Contributions-OPEB
2021
Actuarially Determined Contribution 2 $ 3,646,314

2
Covered-employee Payroll $ 63,073,360
Contributions as a Percentage of Covered-employee Payroll 5.78%
1
GASB 75 requires this information for plans funding with OPEB trusts be reported in the employer's Required Supplementary
Information for 10 years or as many years as are available upon implementation.
2
The June 30, 2017 actuarial valuation provided the Actuarially Determined Contributions for fiscal years 6/30/17, 6/30/18 and 6/30/19.
Notes to Schedules:
The Required Supplementary Information for Schedules of Public Agency Retirement Services Retirement Enhancement Plan
Contributions All Tiers is intended to show information for ten years; as additional years' information becomes available it will be
displayed accordingly.
162 Packet Pg. 738

City of Redding
Schedule of Contributions-OPEB
2020 2019 2018 2017
Actuarially Determined Contribution y $ 3,753,880 $ 3,444,608 $ 3,490,701 $ 3,480,000

Contribution (3,753,880) (3,444,608) (3,490,701) (3,480,000)
Contribution Deficiency (Excess) $ - $ - $ - $ -
Covered-employee Payroll $ 60,225,532 $ 57,452,344 $ 58,314,156 $ 58,084,647
Contributions as a Percentage of Covered-employee Payroll 6.23% 6.00% 5.99% 5.99%
163 Packet Pg. 739

164
Packet Pg. 740

Information
165
Supplementary
Packet Pg. 741

166
Packet Pg. 742

NONMAJOR
GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS:
Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for
particular purposes.
Parking Fund
This fund was established to account for the receipts of parking-related revenues and expenditures.
Street Maintenance Fund

This fund was established to account for the construction and maintenance of the street system of the City.
Financing is provided by the State and is restricted to street expenditures.
Community Development Fund

This fund was established to account for financing and rehabilitation of homes and government structures.
Financing is provided by Federal Department of Housing and Urban Development.
Housing Fund
This fund was established to account for subsidies received on behalf of low to moderate income families.
Financing is provided by Federal Department of Housing and Urban Development and a portion of tax
increment revenue from redevelopment project area property.
General Special Revenue

This fund was established to account for receipts and disbursements of special revenues required to be
segregated from the General Fund revenues.
Landscape Maintenance Districts

This fund was established to account for the activities of landscape maintenance assessment districts. The
landscape districts collect assessments to pay for landscape maintenance in the assessment area.
Library Fund
This fund was established to account for the activities of the public library.
Asset Seizure Fund

This fund was established to account for the activities involved with asset seizures.
DEBT SERVICE FUND

The debt service fund is used to account for the payment of interest and principal on general debt of the City.
1915 Act Assessment District Bonds

Established to accumulate monies for payment of 1915 Act Special Assessment bonds when the government is
obligated in some manner.
167 Packet Pg. 743

City of Redding
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Special Revenue
General
Street Community Special
Parking Maintenance Development Housing Revenue
ASSETS
Cash and investments $ 792,879 $ 7,609,254 $ 2,719,829 $ 3,321,124 $ -
Interest receivable, unrestricted 1,457 13,175 2,137,100 2,211,090 -
Accounts receivable, net - - 100 25,054 -
Intergovernmental receivable - 1,292,346 174,931 3,995 -
Other receivable - - 18,943 13,418 -
Restricted cash and investments - - - 93,875 -
Prepaid items 269 - 18,838 - -
Special assessments receivable - - - - -
Notes receivable - - 40,882,012 14,717,378 -
Total assets $ 794,605 $ 8,914,775 $ 45,951,753 $ 20,385,934 $ -
LIABILITIES
Accounts payable $ 5,504 $ - $ 17,095 $ 3,179 $ -
Accrued liabilities 2,811 - 26,208 58,740 -
Intergovernmental payable 247 - 3,254 6,518 -
Due to other funds - - - 56,126 -
Accounts payable from
restricted assets - - - 8,827 -
Unearned revenue - - - 1,495,276 -
Deposits - - 8,683 93,875 -
Advances from other funds 420,694 - - - -
Total liabilities 429,256 - 55,240 1,722,541 -
Unavailable revenue - - 2,355,126 2,290,008 -
Total deferred inflows of resources: - - 2,355,126 2,290,008 -
FUND BALANCES
Nonspendable 269 - 18,838 - -
Restricted 365,080 8,914,775 43,522,549 16,373,385 -
Total fund balances 365,349 8,914,775 43,541,387 16,373,385 -
Total liabilities, deferred inflows of
resources and fund balances $ 794,605 $ 8,914,775 $ 45,951,753 $ 20,385,934 $ -
(Continued)
168 Packet Pg. 744

City of Redding
Combining Balance Sheet (Continued)
June 30, 2021
Special Revenue Debt Service

1915 Act Total
Landscape Assessment Non-Major
Maintenance Asset District Governmental
Districts Library Seizure Bonds Funds
ASSETS
Cash and investments $ 330,358 $ 1,162,540 $ 34,506 $ 310,402 $ 16,280,892
Interest receivable, unrestricted 597 1,033 62 559 4,365,073
Accounts receivable, net - - - - 25,154
Intergovernmental receivable 65,481 - - - 1,536,753
Other receivable - - - - 32,361
Restricted cash and investments - - - - 93,875
Prepaid items - - - - 19,107
Special assessments receivable 17,406 - - 299,777 317,183
Notes receivable - - - - 55,599,390
Total assets $ 413,842 $ 1,163,573 $ 34,568 $ 610,738 $ 78,269,788
LIABILITIES
Accounts payable $ 3,350 $ 26,538 $ 865 $ - $ 56,531
Accrued liabilities 5,813 9,138 - - 102,710
Intergovernmental payable - 186 2,738 - 12,943
Due to other funds - - - - 56,126
Accounts payable from -
restricted assets - - - - 8,827
Unearned revenue - 87,702 - - 1,582,978
Deposits - - - - 102,558
Advances from other funds - - - - 420,694
Total liabilities 9,163 123,564 3,603 - 2,343,367
Unavailable revenue 72,550 - - 299,777 5,017,461
Total deferred inflows of resources: 72,550 - - 299,777 5,017,461
FUND BALANCES
Nonspendable - - - - 19,107
Restricted 332,129 1,040,009 30,965 310,961 70,889,853
Total fund balances 332,129 1,040,009 30,965 310,961 70,908,960
Total liabilities, deferred inflows of
resources and fund balances $ 413,842 $ 1,163,573 $ 34,568 $ 610,738 $ 78,269,788
(Concluded)
169 Packet Pg. 745

City of Redding
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances
Special Revenue
General
Street Community Special
Parking Maintenance Development Housing Revenue
REVENUES:
Sales tax revenue $ - $ - $ - $ - $ 272,517
Special assessments - - - - -
Licenses, fees and permits 36,245 - - - -
Intergovernmental revenues - 9,212,132 4,556,223 9,754,406 -
Charges for services - - 250,000 - -
Fines, forfeitures and penalties 34,654 - - - -
Net Investment Earnings (Loss) 1,213 30,496 401,197 136,210 -
Other revenues - - 7,403,047 61,967 -
Total revenues 72,112 9,242,628 12,610,467 9,952,583 272,517
EXPENDITURES:
Current:
Community development - - 1,168,732 9,960,409 -
Public safety - - - - -
Public works 151,590 - - - -
Recreation and culture - - - - -
Capital outlay - - 92,277 17,000 -
Debt service:
Interest and fiscal charges - - 14,679 - -
Total expenditures 151,590 - 1,275,688 9,977,409 -
REVENUE OVER
(UNDER) EXPENDITURE (79,478) 9,242,628 11,334,779 (24,826) 272,517
OTHER FINANCING
SOURCES (USES):
Sale of Assets - - 5,542 43,342 -
Transfers in - - - - -
Transfers out - (4,635,247) - - (272,517)
Total other financing
sources (uses) - (4,635,247) 5,542 43,342 (272,517)
Net change in fund balances (79,478) 4,607,381 11,340,321 18,516 -
FUND BALANCES:
Beginning of year 444,827 4,307,394 32,201,066 16,354,869 -
End of year $ 365,349 $ 8,914,775 $ 43,541,387 $ 16,373,385 $ -
(Continued)
170 Packet Pg. 746

City of Redding
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued)
Special Revenue Debt Service

1915 Act
Landscape Assessment Non-Major
Maintenance Asset District Governmental
Districts Library Seizure Bonds Funds
REVENUES:
Sales tax revenue $ - $ - $ - $ - $ 272,517
Special assessments 693,758 - - - 693,758
Licenses, fees and permits - - - - 36,245
Intergovernmental revenues - 68,739 - - 23,591,500
Charges for services - 1,440,967 - - 1,690,967
Fines, forfeitures and penalties 938 60,423 - - 96,015
Net Investment Earnings (Loss) 1,729 (414) 79 639 571,149
Other revenues - 19,823 12,598 - 7,497,435
Total revenues 696,425 1,589,538 12,677 639 34,449,586
EXPENDITURES:
Current:
Community development - - - - 11,129,141
Public safety - - 16,856 - 16,856
Public works 647,496 - - - 799,086
Recreation and culture - 2,326,868 - - 2,326,868
Capital outlay - - - - 109,277
Debt service:
Interest and fiscal charges - - - - 14,679
Total expenditures 647,496 2,326,868 16,856 - 14,395,907
REVENUE OVER
(UNDER) EXPENDITURE 48,929 (737,330) (4,179) 639 20,053,679
OTHER FINANCING
SOURCES (USES):
Sale of Assets - - - - 48,884
Transfers in - 892,535 - - 892,535
Transfers out - - - - (4,907,764)
Total other financing
sources (uses) - 892,535 - - (3,966,345)
Net change in fund balances 48,929 155,205 (4,179) 639 16,087,334
FUND BALANCES:
Beginning of year 283,200 884,804 35,144 310,322 54,821,626
End of year $ 332,129 $ 1,040,009 $ 30,965 $ 310,961 $ 70,908,960
(Concluded)
171 Packet Pg. 747

City of Redding
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Parking Special Revenue Fund
Actual Variance with

REVENUES:
Licenses and permits $ 36,000 $ 36,000 $ 36,245 $ 245

Fines, forfeitures and penalties 18,000 18,000 34,654 16,654
Interest revenue 800 800 5,808 5,008
Total revenues 54,800 54,800 76,707 21,907
EXPENDITURES:
Current:
Public works 888,830 888,830 160,291 728,539
Total expenditures 888,830 888,830 160,291 728,539
EXCESS (DEFICIENCY) OF REVENUES OVER

(UNDER) EXPENDITURES (834,030) (834,030) (83,584) (750,446)
Transfers in 55,560 55,560 - (55,560)
Total other financing sources (uses) 55,560 55,560 - (55,560)
Net change in fund balance (778,470) (778,470) (83,584) (694,886)
FUND BALANCE:
Beginning of year 444,827 444,827 444,827 -
End of year $ (333,643) $ (333,643) $ 361,243 $ (694,886)
Explanation of differences from the Statement of Revenues, Expenditures and Changes in Fund
Balances to Actual Amounts Budgetary Basis:
Fund Balance from the Statement of Revenues, Expenditures and Changes in Fund Balances $ 365,349
1. Financial statement only adjustment per GASB #31. 4,595
3. Encumbrances are not included in the Statement of Revenues, Expenditures and Changes -
in Fund Balance. (13,659)
Budgetary Fund Balance $ 361,243
172 Packet Pg. 748

City of Redding
Street Maintenance Special Revenue Fund

REVENUES:
Intergovernmental revenue $ 6,082,270 $ 9,629,130 $ 9,395,532 $ (233,598)

Interest revenues 25,000 25,000 39,175 14,175
Total revenues 6,107,270 9,654,130 9,434,707 (219,423)

(UNDER) EXPENDITURES 6,107,270 9,654,130 9,434,707 (219,423)
Transfers out (6,523,420) (11,499,340) (4,635,247) 6,864,093
Total other financing sources (uses) (6,523,420) (11,499,340) (4,635,247) 6,864,093
Net change in fund balance (416,150) (1,845,210) 4,799,460 6,644,670
FUND BALANCE:
End of year $ 3,891,244 $ 2,462,184 $ 9,106,854 $ 6,644,670
2. The City budgets for grants and taxes on a cash basis 183,401
173 Packet Pg. 749

City of Redding
Community Development Special Revenue Fund

REVENUES:
Intergovernmental $ 1,084,000 $ 24,769,870 $ 4,623,878 $ (20,145,992)
Interest revenue 82,140 341,740 345,896 4,156
Use of money and property 369,000 967,490 971,824 4,334
Other revenues 125,000 2,260,240 2,378,042 117,802
Total revenues 1,660,140 28,339,340 8,319,640 (20,019,700)
EXPENDITURES:
Current:
Community development 2,209,300 30,034,350 7,639,573 22,394,777
Net change in fund balance (549,160) (1,695,010) 680,067 2,375,077
FUND BALANCE:
End of year $ 31,651,906 $ 30,506,056 $ 32,881,133 $ 2,375,077
2. The City does not budget for accounts payable and accrued liability adjustments. 8,406
3. The City budgets for and records loans made in the expenditure accounts, but adjusts
the actual disbursement to loans receivable. (6,421,712)
4. The City budgets for and records loan payments received in the revenue accounts, but
adjusts the actual payment to loans receivable. 971,824
5. The City budgets for grants on a cash basis. 67,655
6. The City budgets for interest income on notes receivable, trust fund assets, and rolling stock on a cash basis (65,734)
7. The City does not budget for benefit accrual on a cash basis. 6
8. End of year encumbrances are included in actual expenditures budgetary basis, but are
not included in the Statement of Revenues, Expenditures, and Fund Balance. (14,865)
9. The City does not budget for Allowance for uncollectable loans 64,279
10. The City did not budget for the forclosure purchase/rehab/sale - Lakeview 219,089
11. The City deos not budget for unearned revenue. 874
12. The City deos not budget for Contributed Loans. (5,500,000)
174 Packet Pg. 750

City of Redding
Housing Special Revenue Fund

REVENUES:
Intergovernmental revenue $ 9,148,030 $ 11,233,998 $ 10,457,820 $ (776,178)
Use of money and property 114,180 248,920 400,981 152,061
Interest 32,590 57,870 148,999 91,129
Other revenues 26,000 26,000 62,308 36,308
Total revenues 9,320,800 11,566,788 11,070,108 (496,680)
EXPENDITURES:
Current:
Community development 10,588,890 12,797,418 11,088,354 1,709,064
Capital Outlay - 50,000 17,000 33,000
(UNDER) EXPENDITURES (1,268,090) (1,280,630) (35,246) 1,245,384
Other financing sources (uses):
Proceeds from sale of asset - - 239,633 239,633
Total Other financing sources (uses) - - 239,633 239,633
Net change in fund balance (1,268,090) (1,280,630) 204,387 1,485,017
FUND BALANCE:
End of year $ 15,086,779 $ 15,074,239 $ 16,559,256 $ 1,485,017
2. The City does not budget for accounts payable or intergovernmental payable adjustments. (1,549)
3. The City budgets for and records loans made in the expenditure accounts, but adjusts the actual disbursement to
disbursment to loans receivable. (1,100,120)
4. The City budgets for and records loans payments received in the revenue accounts,
but adjusts the actual disbursement to loans receivable. 401,322
5. The City budgets for grants on a cash basis. 685
7. The City does not budget for interest accruals. 136
8. The City did not budget for the forclosure purchase/rehab/sale - La Villa Way 196,291
9. The City does not budget for unearned revenue. 702,729
10. The City deos not budget for refund recievables for Section 8 (11,326)
175 Packet Pg. 751

City of Redding
General Special Revenue Fund

REVENUES:
Sales tax $ 272,000 $ 272,000 $ 272,517 $ 517
Total revenues 272,000 272,000 272,517 517

(UNDER) EXPENDITURES 272,000 272,000 272,517 517
Transfers out (272,000) (272,000) (272,517) (517)
Total other financing sources (uses) (272,000) (272,000) (272,517) (517)
Net change in fund balance - - - -
FUND BALANCE:
Beginning of year - - - -
End of year $ - $ - $ - $ -
#REF!
176 Packet Pg. 752

City of Redding
Library Special Revenue Fund

REVENUES:
Intergovernmental $ - $ 71,010 $ 70,997 $ (13)
Charges for services 1,406,730 1,434,760 1,440,967 6,207
Fines, forfeitures and penalties 90,700 90,700 60,423 (30,277)
Interest revenue 3,000 3,000 1,198 (1,802)
Other revenue 2,400 6,860 19,823 12,963
Total revenues 1,502,830 1,606,330 1,593,408 (12,922)
EXPENDITURES:
Current:
Recreation and culture 2,510,900 2,634,820 2,403,293 231,527
Total expenditures 2,510,900 2,634,820 2,403,293 231,527

(UNDER) EXPENDITURES (1,008,070) (1,028,490) (809,885) (218,605)

Transfers in 868,220 889,930 892,535 2,605
Transfers out (50,000) (50,000) (50,000) -
Total other financing sources (uses) 818,220 839,930 842,535 2,605
Net change in fund balance (189,850) (188,560) 32,650 221,210
FUND BALANCE:
Beginning of year 884,804 884,804 884,804 -
End of year $ 694,954 $ 696,244 $ 917,454 $ 221,210
2. The City does not budget for accounts payable adjustments. (50,613)
3. The City budgets for grants on a cash basis. 2,258
4. The City does not budget for interest income, sale of property or rental income related to the
equipment replacement fund. The City budgets only for the transfers in and out of the
equipment replacement fund. (53,713)
Budgetary Fund Balance $ 917,454
177 Packet Pg. 753

City of Redding
General Capital Projects Fund - Major Fund

REVENUES:
Intergovernmental revenue $ - $ 6,640,440 $ 5,452,299 $ (1,188,141)
Investment revenue - - 29,823 29,823
Other 1,858,870 3,471,760 10,373,418 6,901,658
Total revenues 1,858,870 10,112,200 15,855,540 5,743,340
EXPENDITURES:
Current:
General government 720,600 720,600 131,046 589,554
Public works 38,675,500 49,035,910 23,240,176 25,795,734
Recreation and culture 18,153,680 22,036,600 9,031,621 13,004,979
Debt Service:
Principal retirement 845,000 260,000 260,000 -
Interest and fiscal charges 68,800 480,790 480,788 2
(UNDER) EXPENDITURES (56,604,710) (62,421,700) (17,288,091) 45,133,609
Transfers in 250,000 275,000 250,000 (25,000)
Transfers out (366,740) (1,041,740) (958,677) 83,063
Total other financing sources (uses) (116,740) (766,740) (708,677) 58,063
Net change in fund balance (56,721,450) (63,188,440) (17,996,768) 45,191,672
FUND BALANCE:
End of year $ (44,376,850) $ (50,843,840) $ (5,652,168) $ 45,191,672
not included in the Statement of Revenues, Expenditures, and Changes in Fund Balance. (14,382,411)
4. The City does not budget for the transfer of developer fees and interest on those fees to
the related enterprise funds. 81,002
5. The City budgets for grants on a cash basis. 1,434,519
6. The City did not budget for revenue from the Agency Fund. (126,887)
7. The City did not budget for bond issuance costs. -
Budgetary Fund Balance $ (5,652,168)
178 Packet Pg. 754

NON-MAJOR
ENTERPRISE FUNDS
Enterprise funds account for operations that are financed and operated in a manner similar to a private business
enterprise. The intent of the governing body is that the cost of providing goods or services be financed
primarily through user charges. An enterprise fund is also used when the governing body has decided that
periodic determination of revenues earned and expenses incurred and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purposes.
Airport
This fund was established to account for the operations of the City's airports.
Storm Drainage
This fund was established to account for the operations of the City's storm drainage utility, a self-supporting
activity which renders a service on a user-charge basis to residents and businesses.
Redding Area Bus Authority

This fund was established to account for the operations of the Redding Area Bus Authority.
Convention Center
This fund was established to account for the operations of the Convention Center.
179 Packet Pg. 755

City of Redding
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2021
Storm Redding
Drainage Area Bus Convention
Airport Utility Authority Center Total
ASSETS
Current assets:
Cash and investments $ 300 $ 2,638,946 $ 3,382,122 $ 671,568 $ 6,692,936
Accounts receivable, net 32,134 63,156 16,538 220,015 331,843
Interest receivable 16 9,958 2,054 4 12,032
Intergovernmental receivable 1,863,400 64,246 579,035 - 2,506,681
Prepaid items 9,247 9,708 - 3,871 22,826
Inventories - 22,369 82,370 - 104,739
Total current assets 1,905,097 2,808,383 4,062,119 895,458 9,671,057
Non-current assets:
Restricted assets:
Cash and investments - 3,219,439 - - 3,219,439
Total restricted assets - 3,219,439 - - 3,219,439
Capital assets:
Land 6,242,894 909,184 2,355,175 188,430 9,695,683
Construction in progress 1,071,846 - 532,720 - 1,604,566
Other capital assets, net 30,209,671 14,678,056 9,104,705 850,953 54,843,385
Capital assets 37,524,411 15,587,240 11,992,600 1,039,383 66,143,634
Total non-current assets 37,524,411 18,806,679 11,992,600 1,039,383 69,363,073
Total assets 39,429,508 21,615,062 16,054,719 1,934,841 79,034,130

Deferred loss on refunding 12,110 - - 2,307 14,417
Deferred outflows related to other post
employment benefits 91,521 85,618 - - 177,139
Deferred outflows related to pensions 195,210 241,285 - - 436,495
Total deferred outflows of resources 298,841 326,903 - 2,307 628,051
(Continued)
180 Packet Pg. 756

City of Redding
Combining Statement of Net Position (Continued)
June 30, 2021
Storm Redding
LIABILITIES
Accounts payable $ 199,690 $ 8,013 $ 780,007 $ 55,212 $ 1,042,922
Accrued liabilities 44,998 42,244 16,578 1,276 105,096
Accrued interest payable 22,031 - - 904 22,935
Intergovernmental payables 196 - 662,274 - 662,470
Due to other funds 1,593,896 - 130,099 - 1,723,995
Interfund payables 25,000 - - 82,892 107,892
Unearned revenue 14,329 - 1,818,889 - 1,833,218
Deposits payable 73,969 - 3,000 - 76,969
Compensated absences, due within one year 16,181 37,606 - - 53,787
Long-term debt, due within one year 45,924 - - 29,124 75,048
State loan, due within one year 83,126 - - - 83,126
Total current liabilities 2,119,340 87,863 3,410,847 169,408 5,787,458
Compensated absences, due in more than one year 28,975 74,219 - - 103,194
Advances from other funds 1,574,384 - - 1,690,243 3,264,627
Long-term debt, due in more than one year 95,523 - - 60,580 156,103
State loan, due in more than one year 1,128,438 - - - 1,128,438
Aggregate net OPEB liability 230,315 215,462 - - 445,777
Aggregate net pension liability 1,459,435 1,487,007 - - 2,946,442
Total long-term liabilities 4,517,070 1,776,688 - 1,750,823 8,044,581
Total liabilities 6,636,410 1,864,551 3,410,847 1,920,231 13,832,039

Deferred inflows related to other post
employment benefits 13,464 12,596 - - 26,060
Deferred inflows related to pensions 3,919 3,348 - - 7,267
Total deferred inflows of resources 17,383 15,944 - - 33,327
NET POSITION
Net investment in capital assets 36,183,510 15,587,240 11,992,600 611,551 64,374,901
Restricted for capital projects - 3,408,583 - - 3,408,583
Unrestricted (deficit) (3,108,954) 1,065,647 651,272 (594,634) (1,986,669)
Total net position $ 33,074,556 $ 20,061,470 $ 12,643,872 $ 16,917 $ 65,796,815
(Concluded)
181 Packet Pg. 757

182
Packet Pg. 758

City of Redding
Statement of Revenues, Expenses, and Changes in Net Position
Storm Redding
OPERATING REVENUES:
User fees and charges $ 121,657 $ 1,685,267 $ 1,149,382 $ - $ 2,956,306

Rental fees 1,538,119 - - 263,432 1,801,551
Other operating revenue 480,044 176 - - 480,220
Total operating revenues 2,139,820 1,685,443 1,149,382 263,432 5,238,077
OPERATING EXPENSES:
Cost of power, water, and transportation - - 3,789,255 - 3,789,255

Maintenance, operations, and administration 2,075,721 1,532,807 2,169,069 766,115 6,543,712
Depreciation and amortization 1,767,988 989,629 1,444,150 75,749 4,277,516
Total operating expenses 3,843,709 2,522,436 7,402,474 841,864 14,610,483
Operating (loss) (1,703,889) (836,993) (6,253,092) (578,432) (9,372,406)
NONOPERATING REVENUE (EXPENSES):
Net investment earnings (loss) 36 11,991 (10,193) 822 2,656

Interest expense (56,707) - (2,188) (8,099) (66,994)
Intergovernmental revenues 1,241,484 - 4,371,160 - 5,612,644
Gain (Loss) on disposal of assets 3,500 - 24,343 - 27,843
Other non-operating revenues (expenses) 140,124 1,799 32,428 - 174,351
Total nonoperating revenues (expenses) 1,328,437 13,790 4,415,550 (7,277) 5,750,500
(Loss) before operating

transfers and capital contributions (375,452) (823,203) (1,837,542) (585,709) (3,621,906)
Capital contributions 408,631 1,768,407 682,604 - 2,859,642

Transfers in 47,992 694,778 3,000 818,187 1,563,957
Transfers out (225,000) - - - (225,000)
Change in net position (143,829) 1,639,982 (1,151,938) 232,478 576,693
NET POSITION:
Beginning of year 33,218,385 18,421,488 13,795,810 (215,561) 65,220,122
End of year $ 33,074,556 $ 20,061,470 $ 12,643,872 $ 16,917 $ 65,796,815
183 Packet Pg. 759

City of Redding
Combining Statement of Cash Flows
Storm Redding
Cash received from customers $ 2,163,734 $ 1,685,511 $ 1,149,003 $ 43,417 $ 5,041,665
Cash paid to suppliers (1,273,990) (554,135) (6,189,019) (810,075) (8,827,219)
Cash paid to employees (703,864) (695,645) - (32,039) (1,431,548)
Other operating revenue 68,650 176 - - 68,826
Net cash provided (used) by operating activities 254,530 435,907 (5,040,016) (798,697) (5,148,276)

Intergovernmental revenue received 324,365 - 4,614,708 - 4,939,073
Advances from other funds 1,593,896 - 130,099 - 1,723,995
Repayment of advances from other funds (1,093,296) - (186,347) - (1,279,643)
Transfers in - - - 818,187 818,187
Transfers out (225,000) - - - (225,000)
Net cash provided by
noncapital financing activities 599,965 - 4,558,460 818,187 5,976,612

Capital grants received 475 70,742 602,943 - 674,160

Proceeds from sale of assets 3,500 - 27,500 - 31,000
Purchases of capital assets (608,438) (71,600) (658,750) - (1,338,788)
Interest paid (51,335) - (2,188) (4,182) (57,705)
Principal paid on long-term debt (270,353) - - (27,565) (297,918)
Cash collected for future capital outlay 71,474 1,799 - - 73,273
Net cash provided (used) by
capital and related financing activities (854,677) 941 (30,495) (31,747) (915,978)

Net investment earnings (loss) 20 22,934 (3,363) 827 20,418
Rents received - - 32,428 - 32,428
Net cash provided by investing activities 20 22,934 29,065 827 52,846
Net increase (decrease) in cash

and cash equivalents (162) 459,782 (482,986) (11,430) (34,796)

Beginning of year 462 5,398,603 3,865,108 682,998 9,947,171
End of year $ 300 $ 5,858,385 $ 3,382,122 $ 671,568 $ 9,912,375

Cash and cash equivalents $ 300 $ 2,638,946 $ 3,382,122 $ 671,568 $ 6,692,936
Restricted cash and cash equivalents - 3,219,439 - - 3,219,439
$ 300 $ 5,858,385 $ 3,382,122 $ 671,568 $ 9,912,375
(Continued)
184 Packet Pg. 760

City of Redding
Combining Statement of Cash Flows (Continued)
Storm Redding

Operating (loss) $ (1,703,889) $ (836,993) $ (6,253,092) $ (578,432) $ (9,372,406)

Adjustments to reconcile operating (loss) to net
Other non-operating revenue and expense 68,650 - - - 68,650
Depreciation and amortization 1,767,988 989,629 1,444,150 75,749 4,277,516
Other post employment benefits (45,895) (2,136) - - (48,031)
Pension expense 65,207 241,149 - - 306,356
Accounts receivable 22,014 244 (380) (220,015) (198,137)
Inventories - 1,175 (2,803) - (1,628)
Prepaid items (485) 1,550 - 309 1,374
Accounts payable 83,925 (8,019) 359,677 (76,366) 359,217
Accrued liabilities 12,748 27,107 (3) 58 39,910
Deposits payable 1,900 - - - 1,900
Intergovernmental payable (1,765) (1,391) (587,565) - (590,721)
Unearned revenue (28,174) - - - (28,174)
Accrued compensated absences 12,306 23,592 - - 35,898
Total adjustments 1,958,419 1,272,900 1,213,076 (220,265) 4,224,130
Net cash provided (used) by operating activities $ 254,530 $ 435,907 $ (5,040,016) $ (798,697) $ (5,148,276)

Plant contributed from developers $ - $ 1,647,823 $ - $ - $ 1,647,823
Transfer of capital assets - 815,362 3,000 - 818,362
Total non-cash capital and
related financing activities $ - $ 2,463,185 $ 3,000 $ - $ 2,466,185
(Concluded)
185 Packet Pg. 761

186
Packet Pg. 762

INTERNAL SERVICE FUNDS
Internal service funds are used to finance and account for special activities and services performed by a designated
department to other departments within the same governmental unit on a cost reimbursement basis.
Equipment Fund
This fund was established to account for all motorized and communications equipment utilization by City departments.
Information Systems Fund

This fund was established to account for the data processing activities utilized by all City departments.
General Support Services Fund

This fund was established to account for general support services utilized by all City departments.
Risk Management Fund

This fund was established to account for the self-insurance activities of the City.
Municipal Utilities Support Fund

This fund was established to provide management and electrical technician support to the Utilities and Street
Maintenance.
187 Packet Pg. 763

City of Redding
Combining Statement of Net Position
All Internal Service Funds
June 30, 2021
Information General Support

Equipment Systems Services
ASSETS
Current assets:
Cash and investments $ 490,633 $ 1,724,245 $ 1,413,122
Interest receivable 849 3,048 2,108
Accounts receivable, net 2,188 - 66
Prepaid items 30,364 177,098 29,276
Inventories 299,075 - -
Interfund receivable - - -
Total current assets 823,109 1,904,391 1,444,572
Non-current assets:
Capital assets:
Land - - 110,810
Other Capital Assets, net 4,909,417 235,599 119,851
Capital assets, net 4,909,417 235,599 230,661
Other assets:
Advances to other funds - - -
Total other assets - - -
Total non-current assets 4,909,417 235,599 230,661
Total assets 5,732,526 2,139,990 1,675,233
Deferred outflows related to other post employment benefits 246,862 309,570 256,268
Deferred outflows related to pensions 600,933 719,296 643,323
Total deferred outflows of resources 847,795 1,028,866 899,591
LIABILITIES
Accounts payable 47,380 6,499 189,780
Intergovernmental payable - 565 37,460
Accrued liabilities 103,157 109,829 146,561
Claims and judgements payable - - -
Due to other funds 3,362 - -
Intefund payable - 67,649 -
Unearned revenue 6,518 - -
Deposits - - 7
Compensated absences - current 63,932 73,965 95,460
Total current liabilities 224,349 258,507 469,268
Advances from other funds - 101,892 -
Compensated absences 151,033 193,389 209,086
Claims and judgements - - -
Aggregate net OPEB liability 621,237 779,044 644,909
Deferred inflows related to other post employment benefits 36,318 45,544 37,702
Total deferred inflows of resources 45,564 57,449 48,080
NET POSITION
Investment in capital assets 4,909,417 279,348 230,661
Unrestricted (deficit) (3,267,187) (3,341,467) (3,299,360)
Total net position $ 1,642,230 $ (3,062,119) $ (3,068,699)
(Continued)
188 Packet Pg. 764

City of Redding
Combining Statement of Net Position (Continued)
June 30, 2021
Risk Municipal Utilities

Management Support Total
ASSETS
Current assets:
Interest receivable 19,276 2,162 27,443
Accounts receivable, net 111,501 - 113,755
Prepaid items 510,995 36,567 784,300
Inventories - - 299,075
Interfund receivable 107,892 - 107,892
Non-current assets:
Capital assets:
Land - - 110,810
Other Capital Assets, net - 314,272 5,579,139
Capital assets, net - 314,272 5,689,949
Other assets:
Advances to other funds 3,451,539 - 3,451,539
Total other assets 3,451,539 - 3,451,539
Total non-current assets 3,451,539 314,272 9,141,488
Total assets 16,150,894 1,777,516 27,476,159
Deferred outflows related to other post employment benefits 80,854 407,926 1,301,480
Deferred outflows related to pensions 242,333 1,126,730 3,332,615
Total deferred outflows of resources 323,187 1,534,656 4,634,095
LIABILITIES
Accounts payable 312,149 24,362 580,170
Intergovernmental payable 600,952 - 638,977
Accrued liabilities 60,756 174,315 594,618
Claims and judgements payable 4,063,710 - 4,063,710
Due to other funds - - 3,362
Interfund payable - - 67,649
Unearned revenue 4,007 - 10,525
Deposits - - 7
Compensated absences - current 15,859 210,263 459,479
Total current liabilities 5,057,433 408,940 6,418,497
Advances from other funds - - 101,892
Compensated absences 35,175 384,084 972,767
Claims and judgements 12,551,500 - 12,551,500
Aggregate net OPEB liability 203,472 1,026,562 3,275,224
Deferred inflows related to other post employment benefits 11,895 60,014 191,473
Total deferred inflows of resources 15,124 75,642 241,859
NET POSITION
Investment in capital assets - 314,272 5,733,698
Unrestricted (deficit) (2,853,955) (5,840,287) (18,602,256)
Total net position $ (2,853,955) $ (5,526,015) $ (12,868,558)
(Concluded)
189 Packet Pg. 765

190
Packet Pg. 766

City of Redding
Combining Statement of Activities and Changes in Net Position
General Municipal
Information Support Risk Utilities
Equipment Systems Services Management Support Total
OPERATING REVENUES:
User fees and charges $ 4,002,960 $ 3,160,820 $ 5,734,872 $ 47,350,049 $ 4,508,900 $ 64,757,601
Other operating revenue 4,716 - 78 61,241 - 66,035
Total operating revenues 4,007,676 3,160,820 5,734,950 47,411,290 4,508,900 64,823,636
OPERATING EXPENSES:
Maintenance, operations,
4,357,260 2,791,068 5,957,378 47,401,860 5,088,339 65,595,905
and administration
Depreciation and amortization 991,125 74,521 24,293 - 55,929 1,145,868
Total operating expenses 5,348,385 2,865,589 5,981,671 47,401,860 5,144,268 66,741,773
OPERATING INCOME (LOSS) (1,340,709) 295,231 (246,721) 9,430 (635,368) (1,918,137)
NONOPERATING REVENUE
(EXPENSES):
Net investment earnings (loss) (66) 2,815 2,008 14,254 1,422 20,433
Interest expense (712) (914) (813) - (1,201) (3,640)
Intergovernmental revenues 10,192 42,235 - - - 52,427
Gain (loss) on disposal of capital assets (55,629) 178 (435) - - (55,886)
Total nonoperating expenses (46,215) 44,314 760 14,254 221 13,334
Income (loss) before transfers

(1,386,924) 339,545 (245,961) 23,684 (635,147) (1,904,803)
and contributions
Capital contributions 903,005 - - - - 903,005
Transfers in 287,594 - 42,992 - - 330,586
Transfers out (3,000) - (1,000) (5,000) (1,000) (10,000)
Changes in net position (199,325) 339,545 (203,969) 18,684 (636,147) (681,212)
NET POSITION:
Beginning of year 1,841,555 (3,401,664) (2,864,730) (2,872,639) (4,889,868) (12,187,346)
End of year $ 1,642,230 $ (3,062,119) $ (3,068,699) $ (2,853,955) $ (5,526,015) $ (12,868,558)
(3,267,187) (3,341,467) (3,299,360) (2,853,955) (5,840,287)

- - - - - -
191 Packet Pg. 767

City of Redding
Combining Statement of Cash Flows
Internal Service Funds
General Municipal
CASH FLOWS FROM
OPERATING ACTIVITIES:
Cash received from other funds $ 4,007,032 $ 3,160,820 $ 5,738,801 $ 47,358,795 $ 4,508,900 $ 64,774,348
Cash paid to suppliers (2,383,775) (551,294) (3,790,096) (46,005,851) (902,306) (53,633,322)
Cash paid to employees (1,819,016) (2,446,627) (1,657,814) (1,327,907) (3,381,189) (10,632,553)

(195,759) 162,899 290,891 25,037 225,405 508,473
operating activities
Repayment of advances from other funds - (98,729) - - - (98,729)
Advances from other funds 3,362 - - - - 3,362
Repayment of advances to other funds - - - 179,528 - 179,528
Advances to other funds - - - (3,862) - (3,862)
Intergovernmental revenue received 10,192 42,235 - - - 52,427
Transfers out (3,000) - (1,000) (5,000) (1,000) (10,000)

noncapital financing activities 10,554 (56,494) (1,000) 170,666 (1,000) 122,726
Proceeds from sale of assets 1,730 178 - - - 1,908
Purchase of capital assets - (30,772) - - (80,430) (111,202)
Interest Paid (712) (914) (815) - (1,201) (3,642)
capital and related financing activities 1,018 (31,508) (815) - (81,631) (112,936)
CASH FLOWS FROM
INVESTING ACTIVITIES:
Investment revenue received 1,404 6,098 3,568 40,498 3,836 55,404
investing activities 1,404 6,098 3,568 40,498 3,836 55,404
Net increase (decrease) in cash
and cash equivalents (182,783) 80,995 292,644 236,201 146,610 573,667
Beginning of year 673,416 1,643,250 1,120,478 11,713,490 1,277,905 16,428,539
End of year $ 490,633 $ 1,724,245 $ 1,413,122 $ 11,949,691 $ 1,424,515 $ 17,002,206
(Continued)
192 Packet Pg. 768

City of Redding
Combining Statement of Cash Flows (Continued)
Internal Service Funds
General Municipal

Operating income (loss) $ (1,340,709) $ 295,231 $ (246,721) $ 9,430 $ (635,368) $ (1,918,137)

Adjustments to reconcile operating
income (loss) to net cash provided
(used) by operating activities:
Depreciation and amortization 991,125 74,521 24,293 - 55,929 1,145,868
Other post employment benefits 6,030 35,249 3,401 (83,192) 105,492 66,980
Pension expense 172,030 (352,292) 377,342 (531,767) 660,023 325,336
(Increase) decrease in
(644) - 3,844 (50,480) - (47,280)
accounts receivable
(Increase) decrease in inventories (56,006) - - - - (56,006)
(Increase) decrease in prepaid items 4,554 29,349 5,425 (91,547) 4,008 (48,211)
Increase (decrease) in
19,820 (6,186) (5,434) 227,419 (4,172) 231,447
accounts payable
19,180 24,634 32,581 11,476 15,625 103,496
accrued liabilities
Increase (decrease) in claims
- - - (1,458,350) - (1,458,350)
and judgements payable
Increase (decrease) in deposits - - 7 - - 7
- 565 21,801 53,574 - 75,940
intergovernmental payable
- - - (2,015) - (2,015)
unearned revenue
Increase (decrease) in accrued
(11,139) 61,828 74,352 (41,831) 23,868 107,078
compensated absences
Increase (decrease) in claims and
- - - 1,982,320 - 1,982,320
judgements long-term
Total adjustments 1,144,950 (132,332) 537,612 15,607 860,773 2,426,610
Net cash provided (used)
by operating activities $ (195,759) $ 162,899 $ 290,891 $ 25,037 $ 225,405 $ 508,473
Schedule of noncash capital activities:

Equipment contributed from customer $ 903,005 $ - $ - $ - $ - $ 903,005
Transfer of capital assets 287,594 - - - - 287,594
Total non-cash capital and related
financing activities $ 1,190,599 $ - $ - $ - $ - $ 1,190,599
(Concluded)
193 Packet Pg. 769

194
Packet Pg. 770

FIDUCIARY FUNDS - CUSTODIAL FUNDS
The Custodial Funds are used to account for assets held by a government unit as an agent for individuals, governmental
entities (other than the City) and non-public organizations.
Special Deposits
This fund was established to account for deposits and collect monies for various community events, which are remitted
to the organizers.
IPSS Fund
This fund collects and disburses payments for a joint powers authority (JPA) between the Cities of Redding, Anderson,
and Shasta County. The JPA is responsible for integrating public safety records between the entities.
Enterprise Anderson Groundwater Fund

This fund collects and disburses payments for an MOU between the City of Redding, Shasta County, the City of
Anderson, ACID, CCCSD, and BVWD. The purposes of the MOU are to comply with the Sustainable Groundwater
Management Act of 2014, ensure the continued sustainability of the Anderson and Enterprise Subbasins, and to develop,
adopt, implement and manage a groundwater sustainability plan for the sustainable management of groundwater within
the Enterprise and Anderson Subbasins of the Redding Area Groundwater Basin while keeping the complexity and costs
as low as practicable.
195 Packet Pg. 771

City of Redding
Combining Statement of Fiduciary Net Position
Fiduciary Funds - Custodial Funds
Enterprise
Special Anderson
Deposits IPSS Groundwater
Fund Fund Fund Total
ASSETS
Cash and cash equivalents $ 5,553,392 $ 1,747,918 $ 14,017 $ 7,315,327
Accounts receivable 24,459 46,645 - 71,104
Intergovernmental receivable - - 201,606 201,606
Interest receivable 7,592 2,903 - 10,495
Capital Assets
Contruction in progress - 1,893,429 - 1,893,429
Other capital assets, net - 108,725 - 108,725
Total assets 5,585,443 3,799,620 215,623 9,600,686
LIABILITIES
Deposits 5,566,316 - - 5,566,316
Accounts payable - 20,190 215,098 235,288
Accrued payroll - 33,342 - 33,342
Total liabilities 5,566,316 53,532 215,098 5,834,946
NET POSITION
Held in trust for other purposes 19,127 3,746,088 525 3,765,740
Total net position $ 19,127 $ 3,746,088 $ 525 $ 3,765,740
196 Packet Pg. 772

City of Redding
Combining Statement Changes in Fiduciary Net Position
Fiduciary Funds - Custodial Funds
Enterprise
Special Anderson
Deposits IPSS Groundwater
Fund Fund Fund Total
ADDITIONS:
Intergovernmental - fees $ - $ 840,833 $ - $ 840,833
Intergovernmental - grants - - 353,408 353,408
User fees - 93,346 - 93,346
Investment income (loss) 79 3,319 17 3,415
Total Additions 79 937,498 353,425 1,291,002
DEDUCTIONS:
Administration - 832,160 - 832,160
Software maintenance and support - 75,256 - 75,256
Project payments - 20,190 352,900 373,090
Depreciation - 59,142 - 59,142
Investment costs 132 - - 132
Total Deductions 132 986,748 352,900 $ 1,339,780
Changes in net position (53) (49,250) 525 (48,778)
NET POSITION
Beginning of year 19,180 3,795,338 - 3,814,518
End of year $ 19,127 $ 3,746,088 $ 525 $ 3,765,740
197 Packet Pg. 773

198
Packet Pg. 774

Information
199
Other Supplementary
Packet Pg. 775

200
Packet Pg. 776

OTHER SUPPLEMENTARY
INFORMATION
Other Supplementary Inforamtion is provided in the Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards and Compliance
Other Supplementary Information is provided for the City of Redding Municipal Airport Passenger Facility Charges
activity for the fiscal year. Passenger Facility Charge is a fee charged on commercial airline tickets for every enplaned
passenger. Commercial airports use these fees to fund FAA-approved projects that enhance safety, security, or capacity;
reduce noise; or increase air carrier competition.
Below is the current approved application of projects funded by Passenger Facility Charges:
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition
002-Airport Master Plan Update
003-ADA Passenger Loading Ramp
004-Airport Pavement Management System Study
005-T-Hangar Taxilane Reconstruction
006-West Tie Down Apron Reconstruction
007-Aircraft Rescue and Fire Fighting Station Modifications
009-Environmental Assessment Parallel Runway
013-PFC Application/Administration Costs
201 Packet Pg. 777

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND
ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Redding, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the City of Redding, California (the “City”), as of and for
the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s
basic financial statements, and have issued our report thereon dated December 21, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over
financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on
the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination
of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention
by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the financial statements. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do
not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
202
Tel: 925-974-3394 • Fax: 949-777-8850

Redding, California
Page 2
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in
considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.

December 21, 2021
203 Packet Pg. 779

City of Redding
Redding Municipal Airport
For the Quarters Ended September 30, 2020, December 31, 2020, March 31, 2021, and June 30, 2021
For the Quarter Ended

Cumulative Total September 30, December 31,
June 30, 2020 2020 2020
Unexpended (over expended) passenger facility $ - $ (239,742) $ (229,627)

Revenues:
Passenger facility charges collected 4,069,503 10,115 15,680
Interest earned 19,779 - -
Total passenger facility charge revenue 4,089,282 10,115 15,680
Expenses:
Amount
Project Number/Project Name Approved
Completed and Closed Applications $ 3,440,457 3,440,457 - -
Open Projects
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition 68,676 68,676
002-Airport Master Plan Update 44,832 44,800
003-ADA Passenger Loading Ramp 4,984 4,984
004-Airport Pavement Management System Study 4,735 4,735
005-T-Hangar Taxilane Reconstruction 458,672 394,850
006-West Tie Down Apron Reconstruction 323,278 313,730
007-Airccraft Rescue and Fire Fighting Station Modifications 1,735 1,735
009-Environmental Assessment Parallel Runway 32,690 187
013-PFC Application/Administration Costs 150,000 54,870
Total passenger facility charge revenue expenditures 4,329,024 - -

charges and interest, end of period $ (239,742) $ (229,627) $ (213,947)
(Continued)
204 Packet Pg. 780

City of Redding
Redding Municipal Airport
Schedule of Passenger Facility Charges Collected and Expended and Interest Collected (Continued)
For the Quarters Ended September 30, 2020, December 31, 2020, March 31, 2021, and June 30, 2021
For the Year

For the Quarter Ended Ended
March 31, June 30, June 30, Cumulative Total
2021 2021 2021 June 30, 2021
Unexpended (over expended) passenger facility $ (213,947) $ (202,815) $ (239,742) $ -

Revenues:
Passenger facility charges collected 11,131 34,547 71,474 4,140,977
Interest earned - - - 19,779
Total passenger facility charge revenue 11,131 34,547 71,474 4,160,756
Expenses:
Project Number/Project Name

Completed and Closed Applications - - - 3,440,457
Open Projects
001-Aircraft Rescue and Fire Fighting Vehicle Acquisition - 68,676
002-Airport Master Plan Update - 44,800
003-ADA Passenger Loading Ramp - 4,984
004-Airport Pavement Management System Study - 4,735
005-T-Hangar Taxilane Reconstruction - 394,850
006-West Tie Down Apron Reconstruction - 313,730
007-Airccraft Rescue and Fire Fighting Station Modifications - 1,735
009-Environmental Assessment Parallel Runway - 187
013-PFC Application/Administration Costs - 54,870
Total passenger facility charge revenue expenditures - - - 4,329,024

charges and interest, end of period $ (202,815) $ (168,268) $ (168,268) $ (168,268)
(Concluded)
205 Packet Pg. 781

206
Packet Pg. 782

207
Statistical Section
Packet Pg. 783

208
Packet Pg. 784

City of Redding
Statistical Section
Overview
This part of the City of Redding's annual comprehensive financial report presents detailed information as a
context for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City’s overall financial health.
INDEX Page
Financial Trends 210
These schedules contain trend information to help the reader understand how the
City’s financial performance and well-being have changed over time.
Revenue Capacity 221
These schedules contain information to help the reader assess the City’s most
significant local revenues sources.
Debt Capacity 228

These schedules present information to help the reader assess the affordability of
the City’s current levels of outstanding debt and the City’s ability to issue
additional debt in the future.
Demographic and Economic Information 239

These schedules offer demographic and economic indicators to help the reader
understand the environment within which the City’s financial activities take
place.
Operating Information 243

These schedules contain service and infrastructure data to help the reader
understand how the information in the City’s financial report relates to the
services the City provides and the activities it performs.
209 Packet Pg. 785

City of Redding
Net Position by Component
Last Ten Fiscal Years Ended June 30, 2021
(accrual basis of accounting)
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
Governmental activities
Net investment in capital assets $ 303,499,470 $ 301,401,234 $ 299,220,582 $ 303,789,845 $ 304,441,380

Restricted 43,830,207 42,200,822 44,242,198 44,242,198 43,495,762
Unrestricted 17,269,063 18,461,336 12,404,054 (150,344,065) (146,838,910)
Total governmental activities net position $ 364,598,740 $ 362,063,392 $ 355,866,834 $ 197,687,978 $ 201,098,232
Business-type activities

Restricted 18,929,291 16,554,856 18,564,126 18,326,176 15,155,154
Unrestricted 95,705,374 97,572,863 103,748,759 32,692,674 54,363,934
Total business-type activities net position $ 378,361,889 $ 384,277,099 $ 399,081,012 $ 337,420,770 $ 353,865,530
Primary government

Restricted 62,759,498 58,755,678 62,806,324 62,568,374 58,650,916
Unrestricted 112,974,437 116,034,199 116,152,813 (117,651,391) (92,474,976)
Total primary government net position $ 742,960,629 $ 746,340,491 $ 754,947,846 $ 535,108,748 $ 554,963,762
Source: City of Redding Annual Comprehensive Financial Report
210 Packet Pg. 786

City of Redding
Net Position by Component (Continued)
Last Ten Fiscal Years Ended June 30, 2021
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
Governmental activities

Restricted 42,760,454 41,076,874 67,544,524 67,415,758 99,523,339
Unrestricted (157,129,728) (135,453,029) (157,348,852) (152,188,061) (157,650,758)
Total governmental activities net position $ 185,109,523 $ 204,138,971 $ 206,433,832 $ 208,789,412 $ 249,470,453

Restricted 14,068,393 12,204,596 10,072,298 8,589,905 9,433,039
Unrestricted 66,198,888 99,325,093 112,968,216 127,947,134 105,661,660
Total business-type activities net position $ 374,188,195 $ 425,594,444 $ 443,974,981 $ 463,838,854 $ 473,674,184
Primary government

Restricted 56,828,847 53,281,470 77,616,822 76,005,663 108,956,378
Unrestricted (90,930,840) (36,127,936) (44,380,636) (24,240,927) (51,989,098)
Total primary government net position $ 559,297,718 $ 629,733,415 $ 650,408,813 $ 672,628,266 $ 723,144,637
211 Packet Pg. 787

City of Redding
Change in Net Position
Last Ten Fiscal Years
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
Expenses
General government $ 7,217,464 $ 7,296,724 $ 6,917,771 $ 7,112,939 $ 8,077,255
Police 25,838,317 26,116,291 28,893,564 34,476,947 30,751,887
Fire 16,780,046 17,751,879 20,255,472 20,558,967 20,467,167
Public works 12,731,599 13,286,742 12,421,262 7,261,903 14,954,615
Planning 3,532,884 3,636,094 3,871,712 3,933,284 4,013,885
Community development 14,132,539 10,341,051 10,712,285 9,503,654 9,991,686
Interest on long-term debt 3,459,498 2,036,578 2,458,815 1,840,755 1,720,036
Total governmental activities expenses 94,678,962 92,069,592 97,089,614 94,055,238 100,768,361
Electric 159,456,608 156,080,538 150,171,628 152,786,522 144,525,611
Water 15,975,372 16,207,794 17,185,065 16,921,142 17,023,112
Wastewater 17,907,974 19,405,723 20,289,784 22,541,672 23,872,035
Storm drainage 2,255,283 2,324,951 2,102,618 1,919,740 2,094,900
Solid waste 19,953,480 20,484,434 22,870,947 20,410,950 20,209,534
Transportation 9,915,606 9,679,832 9,874,891 9,569,808 9,948,552
Convention center 1,642,316 1,176,913 1,275,954 1,229,354 1,187,415
Total business-type activities expenses 227,106,639 225,360,185 223,770,887 225,379,188 218,861,159
Total primary government expenses $ 321,785,601 $ 317,429,777 $ 320,860,501 $ 319,434,426 $ 319,629,520
Program Revenues
Charges for services:
Public works 717,929 557,062 577,312 682,515 650,616
Planning 1,282,262 1,337,696 1,748,627 1,673,717 1,286,338
Other activities 3,539,227 3,668,956 3,988,580 4,167,614 4,743,501
Operating grants and contributions 17,033,353 17,484,151 22,330,062 18,014,648 18,663,414
Capital grants and contributions 6,854,366 8,717,779 6,942,319 5,505,363 18,960,524
Total governmental activities program revenues 35,555,720 37,669,895 41,554,184 36,560,435 50,517,710
Program Revenues
Electric 164,375,161 160,944,663 162,920,950 163,301,368 158,275,732
Water 15,886,937 16,734,627 18,667,027 17,871,349 17,995,434
Wastewater 21,113,321 21,355,779 22,731,807 24,577,645 26,776,762
Solid waste 19,161,513 18,800,831 19,681,867 20,505,176 21,200,419
Transportation 3,530,250 3,603,988 3,772,347 3,790,418 3,717,047
Total business-type activities program revenues 243,374,277 237,356,702 240,923,413 242,152,286 237,354,068
Total primary government program revenues $ 278,929,997 $ 275,026,597 $ 282,477,597 $ 278,712,721 $ 287,871,778
Net (Expense) Revenue
Governmental activities $ (59,123,242) $ (54,399,697) $ (55,535,430) $ (57,494,803) $ (50,250,651)
Business-type activities 16,267,638 11,996,517 17,152,526 16,773,098 18,492,909
Total primary government $ (42,855,604) $ (42,403,180) $ (38,382,904) $ (40,721,705) $ (31,757,742)
SouSource: City of Redding Annual Comprehensive Financial Report
212 Packet Pg. 788

City of Redding
Change in Net Position (Continued)
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
Expenses
Police 32,114,904 32,742,710 34,001,886 36,954,392 38,537,805
Fire 22,299,466 23,264,792 23,685,713 24,997,889 27,416,745
Public works 16,211,855 15,039,604 16,096,332 16,133,278 12,781,403
Planning 4,290,932 3,918,206 3,879,239 5,049,433 4,261,253
Interest on long-term debt 1,623,654 1,575,210 1,495,440 1,832,339 1,501,079
Total governmental activities expenses 105,579,182 104,734,052 107,747,462 117,736,268 114,027,949
Electric 144,826,944 139,069,185 148,470,304 154,180,658 158,675,983
Water 17,810,721 18,714,649 18,403,516 18,747,880 20,163,278
Wastewater 23,748,358 23,807,419 24,553,202 25,734,531 25,097,221
Storm drainage 2,037,068 2,032,999 2,155,137 2,313,546 2,529,827
Solid waste 22,430,632 22,835,505 25,668,200 26,604,891 27,348,763
Transportation 10,114,207 10,256,990 10,837,593 11,140,459 11,187,003
Convention center 1,349,400 1,316,803 1,408,622 1,785,044 873,731
Total business-type activities expenses 222,317,330 218,033,550 231,496,574 240,507,009 245,875,806
Total primary government expenses $ 327,896,512 $ 322,767,602 $ 339,244,036 $ 358,243,277 $ 359,903,755
Program Revenues
Public works 669,769 785,973 1,375,532 770,387 822,537
Planning 1,986,579 1,822,316 3,031,727 4,201,516 4,917,418
Total governmental activities program revenues 36,388,619 40,407,633 46,838,272 53,415,476 81,661,691
Program Revenues
Electric 165,157,048 158,286,134 155,200,165 151,851,828 158,263,003
Water 19,591,568 22,158,506 22,486,899 23,665,086 26,431,076
Wastewater 26,939,000 27,592,665 29,145,722 29,287,911 30,841,837
Solid waste 22,167,885 22,703,424 23,639,052 24,174,557 26,017,505
Transportation 3,814,776 5,463,971 2,006,964 3,578,926 3,379,397
Total business-type activities program revenues 246,423,786 252,017,324 247,191,479 258,690,145 261,404,692
Total primary government program revenues $ 282,812,405 $ 292,424,957 $ 294,029,751 $ 312,105,621 $ 343,066,383
Net (Expense) Revenue
Governmental activities $ (69,190,563) $ (64,326,419) $ (60,909,190) $ (64,320,792) $ (32,366,258)
Total primary government $ (45,084,107) $ (30,342,645) $ (45,214,285) $ (46,137,656) $ (16,837,372)
213 Packet Pg. 789

City of Redding
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
General Revenue and
Other Changes in Net Position
Taxes
Sales taxes $ 19,754,922 $ 20,696,311 $ 21,662,406 $ 22,053,840 $ 22,586,087
Property taxes 22,434,321 19,284,310 15,847,198 16,292,632 17,357,917
Transient and occupancy taxes 3,869,713 4,099,953 4,074,333 4,458,110 4,616,654
Motor vehicle in-lieu taxes 283,588 38,845 37,663 (141) 36,761
Franchise taxes 930,731 896,297 915,623 972,438 1,005,928
Other taxes 895,591 988,154 1,068,561 1,112,392 1,103,021
Investment earnings 820,983 1,011 878,447 582,552 780,348
Gain on sale of property 133,561 299,492 43,617 48,699 1,401,277
Miscellaneous 911,518 143,637 144,036 142,599 203,979
Transfers 4,163,910 5,416,339 4,666,988 5,020,485 4,568,933
Special item - - - - -
Extraordinary gain 10,409,692 - - - -
Total governmental activities 64,608,530 51,864,349 49,338,872 50,683,606 53,660,905
Investment earnings (loss) 1,251,057 (667,664) 2,314,998 1,833,914 2,515,901
Transfers (4,163,910) (5,416,339) (4,666,988) (5,013,200) (4,568,933)
Other items 630 2,696 3,377 2,361 4,883
Total business activities (2,912,223) (6,081,307) (2,348,613) (3,176,925) (2,048,149)
Total primary government $ 61,696,307 $ 45,783,042 $ 46,990,259 $ 47,506,681 $ 51,612,756

Governmental activities $ 5,485,288 $ (2,535,348) $ (6,196,558) $ (6,811,197) $ 3,410,254
Adjustments - - - (151,367,658) -
Total governmental activities 5,485,288 (2,535,348) (6,196,558) (158,178,855) 3,410,254

Adjustments - business activities - - - (75,256,413) -
Total business activities 13,355,415 5,915,210 14,803,913 (61,660,240) 16,444,760
Total changes in net position - primary government $ 18,840,703 $ 3,379,862 $ 8,607,355 $ (219,839,095) $ 19,855,014
214 Packet Pg. 790

City of Redding
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
General Revenue and
Other Changes in Net Position
Taxes
Sales taxes $ 23,199,460 $ 23,507,550 $ 26,879,606 $ 26,695,889 $ 31,159,466
Property taxes 17,924,119 19,156,295 20,075,405 21,519,652 22,777,902
Transient and occupancy taxes 4,778,285 5,168,477 6,916,257 5,206,330 6,222,974
Motor vehicle in-lieu taxes 40,422 47,718 43,852 73,478 67,288
Franchise taxes 1,088,088 1,131,066 1,138,077 1,188,938 1,190,714
Other taxes 1,189,035 1,134,113 1,317,172 2,034,827 3,931,465
Investment earnings 374,394 525,477 1,868,151 1,660,407 340,588
Gain on sale of property 166,278 1,464,193 7,303 2,859,435 1,050,911
Miscellaneous 152,135 166,647 190,920 1,171,866 147,175
Transfers 4,289,638 5,440,006 4,767,308 4,265,550 6,158,816
Special item - (2,485,800) - - -
Extraordinary gain - - - - -
Total governmental activities 53,201,854 55,255,742 63,204,051 66,676,372 73,047,299
Investment earnings (loss) 505,847 980,902 7,452,940 5,946,287 457,322
Transfers (4,289,638) (5,440,006) (4,767,308) (4,265,550) 7,938
Other items - - - - (6,158,816)
Total business activities (3,783,791) (4,459,104) 2,685,632 1,680,737 (5,693,556)
Total primary government $ 49,418,063 $ 50,796,638 $ 65,889,683 $ 68,357,109 $ 67,353,743

Governmental activities $ (15,988,709) $ (9,070,677) $ 2,294,861 $ 2,355,580 $ 40,681,041
Adjustments - 28,100,125 - - -
Total governmental activities (15,988,709) 19,029,448 2,294,861 2,355,580 40,681,041

Adjustments - business activities - 21,881,579 - - -
Total business activities 20,322,665 51,406,249 18,380,537 19,863,873 9,835,330
Total changes in net position - primary government $ 4,333,956 $ 70,435,697 $ 20,675,398 $ 22,219,453 $ 50,516,371
215 Packet Pg. 791

216
Packet Pg. 792

City of Redding
Fund Balances of Governmental Funds
(modified accrual basis of accounting)
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
General Fund
Nonspendable $ 1,743,974 $ 1,767,355 $ 2,884,768 $ 1,726,623 $ 1,875,032
Restricted 1,410,393 1,408,645 853,717 648,655 756,897
Assigned 1,466,454 3,232,344 2,010,851 (720,495) 678,089
Unassigned 5,573,062 12,566,084 15,586,649 20,565,578 18,534,694
Total general fund $ 10,193,883 $ 18,974,428 $ 21,335,985 $ 22,220,361 $ 21,844,712
All Other Governmental Funds

Nonspendable $ 68,104 $ 55,317 $ 24,306 $ 18,045 $ 20,521
Restricted 63,902,312 57,554,330 57,938,036 47,850,398 53,237,478
Unassigned (249,411) (232,712) (253,960) (275,436) (307,291)
Total all other governmental funds $ 63,721,005 $ 57,376,935 $ 57,708,382 $ 47,593,007 $ 52,950,708
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
General Fund
Nonspendable $ 1,833,006 $ 2,748,604 $ 1,841,971 $ 1,911,241 $ 6,771,284
Restricted 757,254 762,753 - 273,610 209,316
Assigned 5,509,567 5,489,161 3,533,413 3,195,034 10,524,976
Unassigned 12,381,575 9,682,620 16,686,434 16,964,783 13,001,211
Total general fund $ 20,481,402 $ 18,683,138 $ 22,061,818 $ 22,344,668 $ 30,506,787
All Other Governmental Funds

Nonspendable $ 18,429 $ 20,291 $ 24,616 $ 24,078 $ 19,107
Restricted 50,903,778 44,380,448 67,207,281 67,142,148 78,074,986
Unassigned (344,254) (344,640) (342,425) - -
Total all other governmental funds $ 50,577,953 $ 44,056,099 $ 66,889,472 $ 67,166,226 $ 78,094,093
217 Packet Pg. 793

City of Redding
Changes in Fund Balances of Governmental Funds
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
Revenues:
Taxes $ 47,806,603 $ 46,183,002 $ 43,678,499 $ 45,125,212 $ 47,889,908
Licenses and permits 915,422 963,435 1,020,396 1,142,654 1,321,422
Intergovernmental revenues 22,835,959 21,275,544 23,367,310 21,555,631 33,039,876
Charges for services 2,765,973 3,055,935 3,423,766 3,543,025 3,135,897
Fines 1,500,026 923,777 1,050,533 968,591 1,434,429
Use of money and property 6,638,286 6,301,849 6,822,715 6,979,312 7,774,752
Interest revenue 740,063 141,842 642,330 408,382 559,933
Special assessments 761,787 614,387 562,559 480,861 311,291
Miscellaneous 2,587,503 4,167,895 2,786,993 2,917,802 6,151,375
Total revenues 86,551,622 83,627,666 83,355,101 83,121,470 101,618,883
Expenditures:
General government 5,627,595 5,283,779 5,339,521 5,335,175 5,531,550
Public safety 40,629,153 41,319,683 44,050,576 44,658,160 47,667,150
Public works 4,089,781 5,075,245 5,143,666 5,333,076 7,736,374
Planning 3,106,140 3,214,827 3,593,044 3,643,893 4,005,836
Capital outlay 12,195,037 9,657,100 9,792,385 16,601,544 16,012,801
Debt service:
Principal retirement 5,706,539 3,558,947 3,512,856 3,721,171 2,785,484
Interest and fiscal charges 3,348,200 2,007,629 1,924,737 1,812,496 1,658,488
Bond issuance costs - - 266,462 450 -
Total expenditures 97,336,423 87,055,147 91,253,816 97,420,724 102,320,832
Excess of revenues over (under) expenditures (10,784,801) (3,427,481) (7,898,715) (14,299,254) (701,949)
Other Financing Sources (Uses)
Sale of capital asset 187,120 299,492 41,909 55,055 1,401,276
Financing proceeds - - 565,048 - -
Long-term debt issued 1,401,803 - 11,181,060 - -
Bond discount - - (80,666) - -
Premium on bonds issued - - - - -
Payment to refunding bond escrow agent - - (5,925,272) - -
Transfers in 11,087,998 14,430,062 13,001,893 14,082,943 12,233,284
Transfers out (6,804,428) (8,865,598) (8,192,253) (9,069,743) (7,950,559)
Total other financing sources (uses) 5,872,493 5,863,956 10,591,719 5,068,255 5,684,001
Special Item - - - - -
Extraordinary Item (31,594,910) - - - -
Net change in fund balances $ (36,507,218) $ 2,436,475 $ 2,693,004 $ (9,230,999) $ 4,982,052
Fund Balances (deficit), beginning
of year, as originally stated $ 110,422,106 $ 73,914,888 $ 76,351,363 $ 79,044,367 $ 69,813,368
Prior period adjustment - - - - -
of year, as restated 110,422,106 73,914,888 76,351,363 79,044,367 69,813,368
Fund balances (deficit), end of year $ 73,914,888 $ 76,351,363 $ 79,044,367 $ 69,813,368 $ 74,795,420
Debt service as a percentage of
noncapital expenditures 11% 7% 7% 7% 5%
218 Packet Pg. 794

City of Redding
Changes in Fund Balances of Governmental Funds (Continued)
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
Revenues:
Taxes $ 48,385,407 $ 50,114,315 $ 56,183,337 $ 56,585,655 $ 65,233,262
Licenses and permits 1,319,041 1,304,712 1,777,332 2,588,480 2,449,876
Intergovernmental revenues 19,301,043 17,561,603 31,593,447 24,712,718 31,838,001
Charges for services 3,763,928 3,968,265 4,011,783 5,199,913 6,393,638
Fines 1,598,215 1,445,372 2,005,413 1,173,384 1,346,858
Use of money and property 7,905,927 7,903,045 7,965,078 7,874,941 6,761,893
Interest revenue 351,277 505,398 1,333,966 1,233,375 348,081
Special assessments 480,855 612,627 575,104 697,098 707,108
Miscellaneous 3,321,608 4,141,927 4,251,526 7,095,919 18,101,754
Total revenues 86,427,301 87,557,264 109,696,986 107,161,483 133,180,471
Expenditures:
General government 6,170,131 6,061,390 6,175,867 7,402,934 6,999,481
Public safety 49,561,988 51,305,095 52,470,544 53,761,183 58,097,550
Public works 8,089,769 6,280,036 7,785,619 7,596,809 6,328,452
Planning 4,054,107 3,751,957 3,718,793 4,543,768 5,122,727
Capital outlay 6,902,183 11,354,447 6,897,619 17,919,482 21,604,121
Debt service:
Principal retirement 2,532,744 2,657,496 20,291,342 1,964,210 1,853,967
Interest and fiscal charges 1,557,407 1,510,512 1,629,677 1,543,376 1,587,580
Bond issuance costs - - 223,905 (466)
Total expenditures 96,333,983 100,024,807 116,341,344 113,500,390 120,616,812
Excess of revenues over (under) expenditures (9,906,682) (12,467,543) (6,644,358) (6,338,907) 12,563,659
Other Financing Sources (Uses)
Sale of capital asset 166,279 1,275,193 196,303 2,859,435 1,050,911
Financing proceeds - - - - -
Long-term debt issued - - 23,996,354 - -
Bond discount - - - - -
Premium on bonds issued - - 3,272,602 - -
Payment to refunding bond escrow agent - - - - -
Transfers in 13,756,026 12,677,169 13,665,199 14,516,043 12,832,566
Transfers out (7,751,688) (7,307,089) (8,274,047) (10,476,967) (7,357,150)
Total other financing sources (uses) 6,170,617 6,645,273 32,856,411 6,898,511 6,526,327
Special Item - (2,485,800) - - -
Extraordinary Item - - - - -
Net change in fund balances $ (3,736,065) $ (8,308,070) $ 26,212,053 $ 559,604 $ 19,089,986
of year, as originally stated $ 74,795,420 $ 71,059,355 $ 62,739,237 $ 88,951,290 $ 89,510,894
Prior period adjustment - (12,048) - - -
of year, as restated 74,795,420 71,047,307 62,739,237 88,951,290 89,510,894
Fund balances (deficit), end of year $ 71,059,355 $ 62,739,237 $ 88,951,290 $ 89,510,894 $ 108,600,880
Debt service as a percentage of
noncapital expenditures 5% 5% 20% 4% 3%
219 Packet Pg. 795

220
Packet Pg. 796

City of Redding
General Governmental Tax Revenues By Source
(in thousands)
Transient
Property Occupancy Sales Other
Fiscal Year Tax Tax Tax Taxes Total
2011-2012 22,574 3,870 19,536 1,827 47,807

2012-2013 19,402 4,100 20,797 1,884 46,183
2013-2014 15,942 4,074 21,678 1,984 43,678
2014-2015 16,253 4,459 22,330 2,083 45,125
2015-2016 17,247 4,616 23,918 2,110 47,891
2016-2017 18,131 4,779 23,199 2,276 48,385
2017-2018 19,173 5,168 23,507 2,266 50,114
2018-2019 19,934 6,916 26,878 2,455 56,183
2019-2020 21,460 5,206 26,695 3,224 56,585
2020-2021 22,809 6,224 31,079 5,121 65,233
221 Packet Pg. 797

City of Redding
Revenue Base - Own Source Revenue
Metered Customers and MWHs Sold
Fiscal Year ended June 30,

2012 2013
Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs)
Residential 37,032 375,136 37,268 375,606

Commercial 5,002 333,200 5,022 338,257
Industrial 335 13,227 334 13,506
Other 912 44,379 927 46,756
Total 43,281 765,942 43,551 774,125

2017 2018
Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs)
Residential 38,015 366,354 38,088 368,829

Commercial 4,949 324,202 4,955 323,799
Industrial 336 13,226 326 12,626
Other 933 41,825 935 41,471
Total 44,233 745,607 44,304 746,725
222 Packet Pg. 798

City of Redding
Revenue Base - Own Source Revenue (Continued)
Metered Customers and MWHs Sold

2014 2015 2016
Base rate Electricity Sold Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs) customers (MWHs)
Residential 37,387 361,106 37,561 356,071 37,751 361,427

Commercial 5,011 336,507 5,034 338,292 5,025 332,232
Industrial 330 12,303 322 12,366 335 13,394
Other 934 45,923 915 43,087 928 42,358
Total 43,662 755,839 43,832 749,816 44,039 749,411

2019 2020 2021
Base rate Electricity Sold Base rate Electricity Sold Base rate Electricity Sold
Type of Customer customers (MWHs) customers (MWHs) customers (MWHs)
Residential 38,058 356,741 38,320 358,510 38,587 393,404

Commercial 4,942 312,484 4,972 298,242 4,975 302,067
Industrial 334 12,372 338 12,349 353 11,552
Other 930 39,765 936 41,639 966 50,105
Total 44,264 721,362 44,566 710,740 44,881 757,128
223 Packet Pg. 799

City of Redding
Electric Utility Rates
Residential Commercial
Monthly Base Rate Energy charge
Small Large
Commercial Commercial Small Large Per kwh in
Monthly Base Energy charge (< 15,000 (> 15,000 Commercial Commercial excess of
Fiscal Year Rate per kwh kwh) kwh) All kwh All kwh 15,000
2012 9.80 0.1330 16.50 25.00 0.1448 0.1448 0.0696

2013 11.30 0.1426 18.00 29.00 0.1560 0.1560 0.0750
2014 13.00 0.1528 20.00 33.00 0.1679 0.1679 0.0809
2015 13.00 0.1528 20.00 33.00 0.1679 0.1679 0.0809
2016 15.00 0.1528 25.00 140.00 0.1679 0.1679 0.0809
2017 15.00 0.1528 25.00 140.00 0.1679 0.1679 0.0809
2018 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2019 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2020 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
2021 15.00 0.1528 25.00 140.00 0.1679 0.0980 0.0980
Source: City of Redding Utility Rate Schedules
224 Packet Pg. 800

City of Redding
Electric Utility Rates (Continued)
Industrial
On Peak Energy Charge Off Peak Energy Charge
If off-peak If off-peak
Per kWh in demand demand is less
Monthly Base excess of exceeds on- than on-peak
Fiscal Year Rate All kwh 15,000 peak demand demand
2012 50.00 0.1519 0.0705 0.0595 0.0705

2013 66.00 0.1766 0.0820 0.0692 0.0820
2014 66.00 0.1766 0.0820 0.0692 0.0820
2015 66.00 0.1766 0.0820 0.0692 0.0820
2016 230.00 0.1766 0.0820 0.0692 0.0820
2017 230.00 0.1766 0.0820 0.0692 0.0820
2018 140.00 0.0980 0.0980 0.0980 0.0980
2019 140.00 0.0980 0.0980 0.0980 0.0980
2020 140.00 0.0980 0.0980 0.0980 0.0980
2021 140.00 0.0980 0.0980 0.0980 0.0980
Source: City of Redding Utility Rate Schedules
225 Packet Pg. 801

226
Packet Pg. 802

City of Redding
Principal Electric Utility Payers
Fiscal Years 2020-21 and 2011-12
June 30, 2021 Fiscal Year June 30, 2012 Fiscal Year
Percentage of Percentage of
City Total City Total
Utility Payer Utilities Paid Rank Utilities Paid Utilities Paid Rank Utilities Paid
Customer #1 $5,227,903 1 4.17% $4,723,910 1 4.42%

Customer #2 1,763,173 2 1.41% 1,536,264 2 1.44%
Customer #3 1,576,238 3 1.26% 1,472,984 3 1.38%
Customer #4 1,562,573 4 1.25%
Customer #5 1,404,464 5 1.12% 1,126,353 4 1.05%
Customer #6 1,303,525 6 1.04%
Customer #7 1,014,702 7 0.81% 762,175 6 0.71%
Customer #8 833,852 8 0.66% 745,398 7 0.70%
Customer #9 733,209 9 0.58%
Customer #10 644,809 10 0.51% 595,006 9 0.56%
Customer #11 788,867 5 0.74%
Customer #12 623,136 8 0.58%
Customer #13 592,297 10 0.55%
Total $16,064,448 12.81% $12,966,390 12.13%
Source: City of Redding Electric Utility
227 Packet Pg. 803

City of Redding
Ratios of Outstanding Debt by Type
(amounts expressed in thousands, except per capita amount)
Special
Fiscal Year Tax Allocation Assessment
Ending Revenue Bonds Bonds (1) Loans Bonds Capital Leases
2012 40,022 - 1,360 1,097 388

2013 36,938 - 1,042 825 221
2014 39,772 - 616 510 692
2015 36,632 - 320 123 574
2016 34,318 - - 92 405
2017 31,915 - - 63 292
2018 29,418 - - - 177
2019 36,562 - - - 60
2020 34,531 - - - -
2021 32,551 - - - -
(1)
Tax Allocation Bonds were associated with the Redevelopment Agency (RDA). The RDA's debt was removed
from the City of Redding's totals as the RDA was dissolved by the State of California in 2012.
228 Packet Pg. 804

City of Redding
Ratios of Outstanding Debt by Type (Continued)
(amounts expressed in thousands, except per capita amount)
General Certificates Special Percentage

Fiscal Year Obligation Revenue of Assessment Capital Total Primary of Personal Per Capita
Ending Bonds Bonds Participation Loans Bonds Leases Government Income (1) (1)
2012 - 22,723 172,780 65,362 - 2,930 306,663 9.54% 3,394

2013 - 18,092 159,001 74,571 - 2,559 293,249 8.87% 3,228
2014 - 14,446 166,777 84,258 - 2,156 309,226 9.14% 3,400
2015 - 12,081 160,556 84,429 - 1,774 296,489 8.27% 3,284
2016 - 46,761 126,082 84,164 - 1,356 293,178 7.67% 3,245
2017 - 98,629 65,905 80,784 - - 277,589 6.98% 3,043
2018 - 134,994 18,249 75,716 - - 258,553 6.32% 2,830
2019 - 126,304 16,781 70,323 - - 250,029 5.85% 2,725
2020 - 118,796 15,312 64,800 - - 233,439 5.25% 2,544
2021 - 169,902 13,844 1,212 - - 217,509 4.59% 2,372
(1)
See the Schedule of Demographics for population information by year and personal income.
229 Packet Pg. 805

230
Packet Pg. 806

City of Redding
Computation of Direct and Overlapping Debt
As of June 30, 2021
Percentage Amount
Net Debt Applicable to Applicable to
Jurisdiction Outstanding City of Redding (3) City of Redding
Direct:
City of Redding: (1)
Revenue bonds $ 32,551,405 100.000% $ 32,551,405
Total direct debt 32,551,405 32,551,405
Overlapping:
County of Shasta: (2)
Bonds 23,002,087 51.280% 11,795,470
Notes 13,918,665 51.280% 7,137,491
Capital Leases 170,830 51.280% 87,602
Shasta County Schools: (2)
Enterprise School District 34,247,072 98.995% 33,902,889
Shasta Union High School District 62,559,342 69.732% 43,623,880
Gateway School 31,192,514 39.588% 12,348,492
Redding School District 26,810,000 99.327% 26,629,569
Columbia School District 8,514,994 75.002% 6,386,416
Shasta College 131,785,000 51.532% 67,911,446
Cascade School 15,337,232 2.210% 338,953
Pacheco School 6,778,592 57.834% 3,920,331
Grant School 1,425,000 4.567% 65,080
Andersion Union High School District 11,200,222 17.870% 2,001,480
Grant School 3,240,000 1.461% 47,336
Total overlapping debt 370,181,550 216,196,435
Total direct and overlapping debt $ 402,732,955 $ 248,747,840
Source: (1) City of Redding

(2) Shasta County Auditor-Controller's Office
(3) Percentages for Computation of Direct and Overlapping Debt are calculated
by using the Shasta County valuations by taxing district for fiscal year 2019-20.
231 Packet Pg. 807

City of Redding
Legal Debt Margin Information
(amounts expressed in thousands)
Fiscal Year
2011-12 2012-13 2013-14 2014-15 2015-16
Debt Limit $ 260,142 $ 254,417 $ 267,472 $ 275,782 $ 289,290
Total net debt applicable to limit 1,097 825 510 123 92
Legal debt margin $ 259,045 $ 253,592 $ 266,962 $ 275,659 $ 289,198
Total net debt applicable to the limit

as a percentage of debt limit 0.42% 0.32% 0.19% 0.04% 0.03%
Note: Debt limit of 15% is based on assessed valuation being equivalent to 25% of full market valuation.
In 1981-1982, assessed valuation became equal to full market valuation. As a result, 1981-1982 and
subsequent years' debt limit is computed at 1/4 of 15% or 3.75% of full market valuation.
(1) Assessed valuation includes supplemental tax rolls.
232 Packet Pg. 808

City of Redding
Legal Debt Margin Information (Continued)
(amounts expressed in thousands)
Fiscal Year
2016-17 2017-18 2018-19 2019-20 2020-21
Debt Limit $ 301,892 $ 318,039 $ 334,352 $ 351,116 $ 370,670
Total net debt applicable to limit 63 - - - -
Legal debt margin $ 301,829 $ 318,039 $ 334,352 $ 351,116 $ 370,670
Total net debt applicable to the limit

as a percentage of debt limit 0.02% 0.00% 0.00% 0.00% 0.00%
Legal Debt Margin Calculation for Fiscal Year 2019-20
Assessed Value (1) $ 9,884,531
Debt Limit - 3.75% of Total Assessed Value $ 370,670
Amount of Debt Applicable to the Limit -
Legal Debt Margin $ 370,670
Note: Debt limit of 15% is based on assessed valuation being equivalent to 25% of full market valuation.
In 1981-1982, assessed valuation became equal to full market valuation. As a result, 1981-1982 and
subsequent years' debt limit is computed at 1/4 of 15% or 3.75% of full market valuation.
(1) Assessed valuation includes supplemental tax rolls.
233 Packet Pg. 809

City of Redding
Wastewater Revenue Bond Coverage
Fiscal Year Ending
2011-12 2012-13 2013-14 2014-15 2015-16
Operating Revenue $ 21,099,386 $ 21,342,485 $ 22,720,092 $ 24,563,888 $ 25,451,684
Other Revenue** 13,935 13,295 (86,499) 13,756 15,453
Interest Revenue 350,722 (241,696) 582,376 468,529 609,119
Adjusted Revenue 21,464,043 21,114,084 23,215,969 25,046,173 26,076,256
25% of Adjusted Revenue 5,366,011 5,278,521 5,803,992 6,261,543 6,519,064

Actual Connection Fees 664,223 1,214,938 956,137 842,721 1,309,625
Allowable Connection Fees 664,223 1,214,938 956,137 842,721 1,309,625
Total Revenue 22,128,266 22,329,022 24,172,106 25,888,894 27,385,881
Operating Expense (16,093,343) (17,188,977) (18,451,474) (20,045,882) (21,561,048)

Add back Depreciation/Amortization 5,141,880 5,572,955 5,924,400 6,886,048 7,026,394
Net Operating Expense (10,951,463) (11,616,022) (12,527,074) (13,159,834) (14,534,654)
Net Wastewater Revenues* $ 11,176,803 $ 10,713,000 $ 11,645,032 $ 12,729,060 $ 12,851,227
Total Debt Service*** $ 5,591,172 $ 6,122,885 $ 8,117,463 $ 8,131,564 $ 8,129,964
Debt Coverage Ratio 2.00 1.75 1.43 1.57 1.58
* Excludes interest expense and gain/loss on disposal of assets.

** Excludes capital grants.
*** Excludes 2014 defeased debt of $9,126,250
234 Packet Pg. 810

City of Redding
Wastewater Revenue Bond Coverage (Continued)
Fiscal Year Ending
2016-17 2017-18 2018-19 2019-20 2020-21
Other Revenue** 16,261 16,778 19,854 40,019 26,463
Interest Revenue 80,155 199,081 1,434,691 1,056,758 81,245

Actual Connection Fees 1,162,532 874,321 657,024 990,667 1,167,190
Allowable Connection Fees 1,162,532 874,321 657,024 990,667 1,167,190
Total Revenue 27,074,162 28,666,068 31,237,438 31,631,522 32,090,271

Net Wastewater Revenues* $ 12,447,706 $ 14,067,805 $ 15,718,071 $ 15,411,240 $ 16,151,730
Total Debt Service $ 8,569,619 $ 8,573,419 $ 8,574,819 $ 6,973,569 $ 6,826,083

235 Packet Pg. 811

City of Redding
Water Revenue Bond Coverage
Fiscal Year Ending
2011-12 2012-13 2013-14 2014-15 2015-16
Other Revenue** 231,336 237,340 172,996 224,874 149,471
Interest Revenue 205,711 (172,089) 411,799 330,137 439,975

Actual Connection Fees 602,128 1,389,868 753,633 662,463 985,803
Allowable Connection Fees 602,128 1,389,868 753,633 662,463 985,803
Total Revenue 16,694,776 17,952,407 19,761,767 18,863,950 18,435,409

Net Water Revenues* $ 4,876,549 $ 6,042,715 $ 6,515,804 $ 5,618,072 $ 5,636,944
Total Debt Service*** $ 1,025,150 $ 1,027,210 $ 1,091,335 $ 764,100 $ 768,100

*** Excludes 2014 defeased debt of $7,547,500
236 Packet Pg. 812

City of Redding
Water Revenue Bond Coverage (Continued)
Fiscal Year Ending
2016-17 2017-18 2018-19 2019-20 2020-21
Other Revenue** 137,769 141,212 145,516 151,785 156,454
Interest Revenue 77,297 122,970 1,364,769 1,238,316 113,638

Actual Connection Fees 961,572 775,752 543,546 819,035 1,062,722
Allowable Connection Fees 961,572 775,752 543,546 819,035 1,062,722
Total Revenue 19,726,340 23,057,652 24,399,861 25,996,670 27,628,994

Net Water Revenues* $ 5,661,670 $ 8,221,992 $ 9,522,513 $ 11,063,678 $ 11,480,443
Total Debt Service $ 770,500 $ 711,900 $ 704,700 $ 731,200 $ 731,200

237 Packet Pg. 813

City of Redding
Electric Revenue Bond Coverage
Funds Debt
Available Available for Service
Fiscal Year Revenue Expense Reserves Debt Service Debt Service Coverage
2011-2012 164,353,261 135,263,876 34,352,264 63,441,649 13,829,150 4.59

2012-2013 160,924,425 130,644,921 41,918,740 72,198,244 13,834,475 5.22
2013-2014 162,898,133 125,129,935 45,760,302 83,528,500 13,858,275 6.03
2014-2015 163,267,269 129,689,792 47,747,852 81,325,329 13,857,050 6.07
2015-2016 158,250,632 122,455,892 63,410,359 99,205,099 14,941,042 6.85
2016-2017 165,123,848 120,122,216 81,313,278 126,314,910 14,852,439 8.50
2017-2018 158,389,789 117,670,195 89,028,316 129,747,910 14,117,844 9.19
2018-2019 155,311,811 121,974,239 96,916,465 130,254,037 12,781,170 10.19
2019-2020 151,940,928 130,536,877 102,018,489 123,422,540 12,778,070 9.66
2020-2021 158,320,116 131,172,825 87,201,242 114,348,533 12,780,320 8.95
Source: Electric Utility Bond Disclosure Reports
238 Packet Pg. 814

City of Redding
Demographic Statistics
Personal Income Per Capita Unemployment
Fiscal Year Square Miles (1) Population (2) (thousands of dollars) Personal Income (3) Rates (4)
2011-2012 59.82 90,342 3,175,792 35,153 16.20

2012-2013 60.68 90,848 3,252,994 35,807 14.50
2013-2014 60.68 90,950 3,299,120 36,274 12.00
2014-2015 60.68 90,293 3,480,705 38,549 7.80
2015-2016 60.68 90,341 3,699,916 40,955 7.00
2016-2017 60.68 91,221 3,838,671 42,081 5.90
2017-2018 60.68 91,357 3,962,975 43,379 5.10
2018-2019 60.68 91,756 4,087,638 44,549 4.80
2019-2020 60.68 91,503 4,247,295 46,417 10.00
2020-2021 60.88 91,715 4,736,988 51,649 6.80
Note: Per capita personal income is based on the calendar year information ending during that fiscal year.
Source: (1) City of Redding - Development Services

(2) State of California Department of Finance
(3) Bureau of Economic Analysis, U.S. Department of Commerce
(4) State of California Employment Development Department
All numbers revised annually to source.
239 Packet Pg. 815

City of Redding
Principal Employers in the Greater Redding Metropolitan Area
Current Year and Nine Years Ago
2021 2012
Percentage Percentage
of Total Area of Total Area
Employer Employees Rank Employment Employees Rank Employment
Mercy Medical Center 1,906 1 2.77% 1,600 2 2.17%
Shasta County 1,800 2 2.61% 1,838 1 2.49%
City of Redding ** 800 3 1.28% 773 3 1.05%
Shasta Regional Medical Center 746 4 1.08% 700 4 0.95%
Redding Rancheria 733 5 1.06% 310 9 0.42%
CA Transportation Department 532 6 0.77%
Shasta Union High School District 507 7 0.74%
Shasta Community Health 475 8 0.69%
Wal Mart 413 9 0.60%
Shasta Community College 407 10 0.59% 650 5 0.88%
Blue Shield of California 470 8 0.64%
United States Post Office 300 10 0.41%
Oakdale Heights Management 580 6 0.79%
Total 8,319 7,221
* Full-time equivalent budgeted positions. This includes employees who work outside of the City.
** Full-time budgeted positions

In 2020-21 there were 799 full-time and 407 part-time/temporary positions filled.
Source: Derived roughly from the Employment Development Department's (EDD) listing of the top 25 employers in Shasta County.
240 Packet Pg. 816

City of Redding
Full -Time City Budgeted Employees by Function/Program
Budgeted Full-time Employees
at June 30,
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Function/Program
General Government 86 85 88 88 91 92 91 91 95 95
Police 141 130 131 131 135 135 136 136 143 142
Fire 70 75 85 85 85 85 76 76 79 79
Public Works 65 65 66 66 66 66 70 70 70 71
Planning 29 29 29 29 29 29 30 30 30 30
Recreation and Culture 20 21 21 21 21 21 22 22 24 25
Community Development 15 20 12 8 10 10 12 12 13 13
Electric 185 185 179 180 180 180 181 181 180 180
Water 28 28 27 27 28 28 29 29 30 31
Wastewater 33 33 34 34 36 36 36 36 37 37
Storm Drainage 5 5 5 5 5 5 5 5 6 6
Solid Waste 79 79 79 79 79 79 82 82 85 85
Transportation 7 7 6 7 7 7 7 7 6 6
Convention Center 10 - - - - - - - - -
773 762 762 760 772 773 777 777 798 800
Source: City of Redding Personnel Division
241 Packet Pg. 817

242
Packet Pg. 818

City of Redding
Capital Asset Statistics by Function/Program
Fiscal Year Ended June 30,
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Function/Program
Police
Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 38 39 38 41 45 45 46 46 45 45
Fire stations 7 8 8 8 8 8 8 8 8 8
Public works
Streets (miles) 464.0 465.0 465.0 468.0 468.7 469.1 442.3 455.8 459.5 445.7
Streetlights 7,581 8,013 8,025 8,051 8,086 8,204 8,376 8,446 8,876 8,603
Recreation and culture

Maintained trails (miles) 63 66 66 67 68 39 39 39 39 40
Parks acreage (improved) 620 635 635 636 636 620 598 598 598 598
Parks acreage (unimproved) 487 487 487 487 487 460 443 443 457 457
Electric
Transmission and
Distribution system (miles) 710 793 798 798 812 812 815 818 822 824
Water
Length of water mains 556 556 556 557 558 559 557 558 565 566
Wastewater
Sewer lines (miles) 431.1 430.3 431.4 431.5 433.2 433.5 432.6 434 436 439
Solid Waste
Collection trucks 32 32 32 36 38 37 38 39 39 39
Storm Drainage
Length of system (miles) * 442 442 399 397 397 397 393 393 391 391
Catch basins* 10,593 10,711 7,068 6,594 6,590 6,594 6,593 6,646 6,748 6,748
Transportation
Buses 16 16 18 18 20 20 18 18 18 18
* Prior to 2014 the storm drain data included both public and private segments and facilities (the data for
only the public portion for years prior to 2014 is not available). Starting in 2014 the storm drain data
only includes public segments and facilities.
Source: City of Redding
243 Packet Pg. 819

City of Redding
Operating Indicators by Function/Program
2012 2013 2014 2015 2016
Function/Program
Police
Calls for service 87,069 91,501 91,917 95,237 96,436
Felony arrests 2,603 2,905 2,658 2,237 2,259
Misdemeanor arrests 4,462 7,596 4,010 5,668 6,039
Total arrests 7,065 10,501 6,668 7,905 8,298
Fire
Fire, explosion 387 436 527 466 476 *
Rescue, emergency medical call 8,467 7,913 8,277 8,334 8,131 *
Fire safety inspections 2,195 2,972 3,452 3,511 3,661 *
Public Works
Miles of roadway resurfaced 1.5 2.7 1.8 1.4 7.0
Miles of roadway slurry sealed - 11.5 0.7 26.1 18
Planning
Number of building permits issued 2,552 3,043 3,167 3,575 3,813
Recreation and Culture
Recreation Division programs 2,800 2,800 2,800 2,800 2,650
Program participants 13,439 13,605 13,717 13,854 13,793
Redding Aquatic Center attendees - - - - - **
Special events programs - - - - - **
Special events attendance - - - - - **
Number of households assisted (Rental Assistance) 1,599 1,450 1,485 1,447 1,556
Owner occupied loans made for rehabilitation/purchase 10 21 16 20 17
Rental loans/grants for rehabilitation/purchase 5 3 3 3 1
Electric
Electric customers billed monthly 43,281 43,551 43,662 43,832 44,039
Average sustained outages per customer per year 0.29 0.62 0.26 0.49 0.38
System average retail rates 13.8 14.6 15.7 16.6 16.7
Water
Water produced (acre ft.) 23,186 27,994 29,307 21,514 20,411
Wastewater
Totals household equivalents served 41,710 40,598 41,988 42,641 42,209
Clear Creek dry flow 7.1 7.3 7.6 5.7 5.7
Stillwater dry flow 2.7 2.4 2.0 1.9 1.9
Storm Drains
Percentage of inlets cleaned/maintained (annually) 4.3% 4.0% 4.0% 4.0% 4.0%
Solid Waste
Total waste collected (tons) 75,875 75,126 75,527 75,929 82,985
Recyclables sales (tons) 8,026 7,705 7,385 6,846 7,860
Transportation
Airport passenger movements/enplanements 33,638 26,785 24,951 27,148 35,844
RABA bus passengers 812,347 814,123 827,924 742,712 664,367
* Calendar year figures, as Fiscal Year amounts are not available

** Figures were unavailable prior to the implementation of the recreation management software in 2016-17.
244 Packet Pg. 820

City of Redding
Operating Indicators by Function/Program (Continued)
2017 2018 2019 2020 2021
Function/Program
Police
Calls for service 95,233 100,562 87,389 85,638 87,959
Felony arrests 2,245 2,526 2,209 2,108 2,325
Misdemeanor arrests 7,860 7,674 5,958 6,897 8,519
Total arrests 10,105 10,200 8,167 9,005 10,844
Fire
Fire, explosion 418 485 495 451 641 *
Rescue, emergency medical call 8,502 8,907 8,569 8,504 9,116 *
Fire safety inspections 3,500 2,796 2,756 2,087 1,900 *
Public Works
Miles of roadway resurfaced 4.0 5.0 1.4 2.5 2.8
Miles of roadway slurry sealed - - 13.5 21.5 11
Planning
Number of building permits issued 4,107 4,223 4,123 6,301 5,844
Recreation and Culture
Recreation Division programs **1,073 929 841 636 652
Program participants **12,887 12,917 12,586 11,576 9,438
RAC Attendees 22,626 22,193 12,899 18,505 300 **
Special events programs 94 71 118 25 11 **
Special events attendance 24,962 20,998 21,384 12,830 3,756 **
Number of households assisted (Rental Assistance) 1,542 1,514 1,513 1,531 1,502
Owner occupied loans made for rehabilitation/purchase 17 12 6 10 2
Rental loans/grants for rehabilitation/purchase 1 5 9 9 8
Electric
Electric customers billed monthly 44,233 44,304 44,264 44,566 44,881
Average sustained outages per customer per year 0.53 0.42 0.86 0.87 0.49
System average retail rates 16.8 16.7 16.5 14.9 16.3
Water
Water produced (acre ft.) 21,674 25,656 24,053 25,337 26,897
Wastewater
Totals household equivalents served 46,079 43,526 43,550 43,114 43,955
Clear Creek dry flow 5.9 5.9 5.3 6.3 6.1
Stillwater dry flow 2.1 2.3 2.1 2.5 2.4
Storm Drains
Percentage of inlets cleaned/maintained (annually) 4.0% 4.0% 4.0% 4.0% 4.0%
Solid Waste
Total waste collected (tons) 86,826 86,942 87,849 93,339 98,433
Recyclables sales (tons) 8,897 10,282 9,538 9,799 9,415
Transportation
Airport passenger movements/enplanements 48,048 42,723 47,833 42,136 46,138
RABA bus passengers 679,527 659,562 575,978 513,618 330,690
* Calendar year figures, as Fiscal Year amounts are not available

** Figures were unavailable prior to the implementation of the recreation management software in 2016-17.
245 Packet Pg. 821

246
Packet Pg. 822

Information
247
Supplemental Historical
Packet Pg. 823

248
Packet Pg. 824

STATEMENT OF PHYSICAL CONDITON OF

AIRPORT ASSETS
Redding Municipal Airport serves the regional area of Northern California consisting of approximately 25,000
square miles covering some eight California counties. The population served is over 282,000 in the primary
market (50 mile radius). Commercial, freight, and passenger services are provided by United Express / SkyWest
Airlines, Alaska Airlines, Avelo Airlines, Federal Express, & UPS. United Express provides direct flights
between Redding & San Francisco, CA (SFO) and Redding & Los Angeles, CA (LAX). Alaska Airlines provides
non-stop service to Seattle, WA (SEA) and Avelo Airlines offers service to Burbank, CA (BUR) and Las Vegas,
NV (LAS) added in January 2022. Fixed-based operators (FBOs) provide a wide range of services including
general aircraft frame and engine maintenance, as well as avionics, charter services, sales of aircraft, flight
instruction, and sales of fuels, lubricants, and accessories. Medical helicopter services and helicopter charters,
repairs, and sales, are also available. Currently, four car rental agencies are available to serve the traveling public,
three are on-site in the passenger terminal building.
There are 36 permanently assigned tie-downs, Eighty (80) more aircraft and eight (8) helicopter tie-downs for
transients, 113 T-hangars, and 15 large commercial / corporate hangars that are maintained and leased out by the
City of Redding – Airports Division. The T-hangars are 100% occupied, with no vacancies. Last calendar year
(2020), a total of approximately 60,752 aircraft operations, down from 66,962 in the previous year, were recorded
during the FAA Contract Air Traffic Control Tower operating hours from 6:30 a.m. to 9:30 p.m.
The Airport features a 32,000 square foot terminal building to serve the traveling public that was expanded and
remodeled in 2014. It also features a full-service restaurant and lounge, as well as full services for all business
tenants. There is a 333-space public automobile parking lot, as well as 77 spaces for rental cars, adjacent to the
terminal building. The passenger terminal aircraft parking ramp is capable of receiving six medium-size jet
aircraft at one time. During the 2019 calendar year, over 106,000 passengers traveled through the terminal
building, and decreased in 2020 to 40,074 mainly due to the COVID 19 pandemic. The airport property includes
a total of 1,503 acres.
The primary runway (16/34) is 7,003 feet in length and 150 feet wide with lighted distance-remaining markers. It
also has a medium-intensity approach lighting system with runway alignment indicator lights (MALSR), a
Category I instrument landing system (ILS) on Runway 34, runway-end identifier lights on Runway 16, precision
approach path indicator light (PAPIs) on all runways, except Runway 12, a back course instrument landing
system on Runway 16, a global position system (GPS/RNAV) approach, and a VHF omni-directional range
(VOR) with distance-measuring equipment (DME) for Runway 34. The crosswind runway (12/30) is 5,067 feet
long and 150 feet wide.
Benton Airpark (O85)
Benton Airpark is located within the city limits of Redding, only a few blocks from the downtown area. It
features a runway that is 2,420 feet in length, 75 feet in width, and is lighted for night operations. The runway has
two light, precision approach path indicator light (PAPIs) on both ends of the runway. There is a fixed-base
operator (FBO) which provides a full range of aircraft services, as well as a café. The California Highway Patrol
bases two helicopters and two fixed-wing aircraft at Benton. Also, there are 60 T-Hangars, 30 sun /shade covered
aircraft parking spaces and 64 open tie-downs. Additionally, Benton has two designated helicopter pads and two
privately built T-Hangars buildings with ten T-Hangars in one group and eleven T-Hangars to the second group.
Benton Airpark experiences an estimated 37,000 annual aircraft operations. Collectively, there are over 100
aircraft based on the airfield. Benton Airpark has over 301 acres of land, a new Aircraft Wash Rack in 2015, and
an Automated Weather Observation System (AWOS).
249 Packet Pg. 825

HISTORY AND STATEMENT OF PHYSICAL CONDITION OF

ELECTRIC UTILITY SYSTEM ASSETS
History
Electric service in Redding started prior to 1900 by a private utility, the Redding Electric Light and Power
Company, which obtained electric power from a small hydroelectric plant on the Sacramento River near Redding.
On November 28, 1901, the Keswick Electric Power Company began supplying the utility with electric power
from its new Volta Hydro Plant, which had just started operation. Shortly thereafter, the Keswick Company
acquired the capital stock of the Redding Electric Light and Power Company. Subsequently, on March 13, 1902,
the Northern California Power Company was incorporated and proceedings were initiated to acquire control of all
properties of the Keswick Company through an exchange of stock. This was succeeded in 1908 by the Northern
California Power Company Consolidated, which continued operation until October 3, 1919, when it was acquired
by Pacific Gas and Electric Company (PG&E) under a merger authorized by the California Railroad Commission.
Prior to the merger, a group of Redding citizens started a movement to acquire the municipal street- lighting
system because of dissatisfaction with the existing system and its operation. As a result, in 1916, a municipal
street-lighting system was established. Soon after the municipal street-lighting system began operation, a
movement was started for the City of Redding to purchase the electric distribution system from the Northern
California Power Company Consolidated, and preliminary negotiations were initiated.
During the period of negotiations between the City and the Northern California Power Company Consolidated,
PG&E acquired the Northern California Power Company Consolidated. Final payment was made by the City to
PG&E on December 21, 1921, on which date the property and its operations were turned over to the City. Under
City ownership and operation, Redding’s Electric Utility (REU) has consistently provided superior service at a
competitive price, with rates well below those in the surrounding service territory in which service is provided by
PG&E.
Distribution Service
The City’s Electric Utility currently provides service to its customers in an area approximately 61 square miles in
size, with 72 miles of 115-kV lines and 743 miles of overhead and underground 12-kV distribution lines. The
City is proud of its record over the past five years of 99.990 percent electric service availability to its customers.
Redding is presently interconnected with the Northern California 230-kV power grid at two points - Western Area
Power Administration’s (Western) Keswick Switchyard and the Western/Redding Airport 230/115-kV Substation.
Delivery of all power from sources outside of the City is made to Redding at the Keswick Switchyard and Airport
Substation. The City owns and operates the 115-kV lines that interconnect the City’s 115/12-kV distribution
substations to these delivery points. This system is designed as a highly reliable looped system (there are at least
two sources for every distribution substation) with state-of-the-art 115-kV circuit breakers and relay systems,
which ensure that an outage or failure of any 115-kV line will not interrupt power to any City customer.
Design and right-of-way acquisition for distribution service to the Stillwater Business Park was completed in
FY08. The Stillwater 115-kV line termination work was completed on August 15, 2008. The Stillwater 115-kV
transmission project began construction in April 2012, and was completed on April 20, 2017. The City’s current
distribution system consists of eleven 115/12-kV distribution substations where power is transformed from 115-
kV to 12-kV distribution voltage and connected to the service distribution transformers via the 12-kV distribution
lines. The 12-kV distribution system is a very reliable radial-type system designed such that all customers can be
served from another feeder if the normal source is experiencing a problem.
.
250 Packet Pg. 826

Power Supply
The City’s retail power supply comes from a diverse portfolio. Redding typically receives about 35% of its power
supply from Western in an average hydro year. FY 2020-21 was below average, with Western providing 20.6% of
the City’s system load. Western’s power is generated at Shasta Dam and 11 other facilities, which are a part of the
Central Valley Project (CVP). Redding also relies on the City’s existing generation resources and other power-
purchase and exchange contracts, as well as short-term firm purchases to provide low-cost service to all of the
City’s customers.
To accommodate anticipated growth, the City developed several projects to increase power generation. The City’s
Whiskeytown Hydroelectric Project became operational on September 3, 1986. In August 1991, the City
purchased a 28-MW steam turbine generation project located within Redding city limits, now known as the
Redding Power Plant. On June 1, 1994, the City began scheduling and dispatching the power produced by these
various resources. The scheduling and dispatching operations allow Redding to take advantage of relatively
inexpensive energy, which becomes available from time to time in the short-term wholesale power market. Three
combustion turbine generators totaling 70-MW were added in 1996. In June 2002, the City commissioned Unit 5,
a 43-MW highly efficient combined-cycle gas turbine with a heat recovery steam generator to be operated with
the 28-MW steam turbine, bringing the total on-site generation to 141-MW. Construction began in September
2008 on Unit 6, which is a 47-MW combined cycle gas turbine nearly identical to the existing Unit 5. Unit 6 went
into service in August 2011.
In addition to its own generation, the City has acquired several other sources of electric power through long-term,
purchase-power contracts. Through its membership in a joint powers agency consisting of Modesto Irrigation
District, City of Santa Clara, and City of Redding (M-S-R), the City entered into a long-term power purchase
agreement for 70-MW wind-generated power through the Big Horn Wind I Project (Big Horn). Deliveries for Big
Horn began on October 1, 2006.
The City is a member of various organizations and agencies: Balancing Authority of Northern California
(BANC), Northern California Power Agency (NCPA), M-S-R, Transmission Agency of Northern California
(TANC), and Western Systems Power Pool (WSPP). The City contracted for and developed various power
generation and transmission resources through these affiliations, including partial ownership of the San Juan coal-
fired generating station, the Desert Southwest Transmission Project, and the California-Oregon Transmission
Project. The City and M-S-R divested themselves of their ownership of the San Juan generating station in
December 2017 and the Southwest Transmission Project in May 2016, while debt service remains through 2022.
In response to changes in the bilateral power markets, the City officially joined the Energy Imbalance Market
(EIM) through BANC and became an active participant on April 1, 2021. The EIM, administered by the
California Independent System Operator (CAISO), is a 5-minute, real-time, bulk power trading market that
optimizes the lowest-cost energy to serve real-time customer demand across a wide geographical region.
To operate most cost-effectively, the City has developed several load-management and energy-conservation
programs, which include public awareness campaigns, technical conservation assistance, rebates on energy-
efficient products and technologies, renewable technologies, and the use of energy-efficient streetlights. In
addition to resource development and conservation programs, the City has provided opportunities for additional
conservation and load-management through applicable rate design.
251 Packet Pg. 827

Customer Base
The table below shows a five-year history of the growth in electric system customer accounts.
Number of Customer Accounts
Fiscal Year
Ending June 30 Residential Non-Residential Total
2017 38,015 6,218 44,233
2018 38,088 6,216 44,304
2019 38,058 6,206 44,264
2020 38,320 6,246 44,566
2021 38,587 6,294 44,881

Source: Utility Billing System Marketing Report of Quarterly NAICS Usage.
The total number of electric system customer accounts increased 1.2 percent during the last five years, primarily
due to residential account growth as non-residential accounts decreased slightly.
252 Packet Pg. 828


STORM DRAINAGE UTILITY SYSTEM ASSETS
History
The City Council established the Storm Drainage Utility on September 21, 1993. The utility is part of the Public
Works Department. Responsibilities include monitoring, maintaining, and cleaning the storm drainage networks
of the City.
Service Area and Customers
The service area encompasses storm drainage facilities within the City limits. The overall conveyance system is
comprised of both public and private segments. The Storm Drain Utility responds to the needs of the public
component of the overall conveyance system. The following table provides an overview of the storm drainage
system as of June 30, 2021:
Workload and Performance Measures 2016/17 2017/18 2018/19 2019/20 2020/21

Miles of Storm Drain Pipe 197 198 186 191 191
Miles of Channels/Ditches 200 200 200 200 200
Miles of Maintained Channels/Ditches 17 17 17 17 17
Number of Inlets 6,613 6,642 6,648 6,747 6784
Number of Outfalls 1,379 1,386 1,332 1,341 1337
The Storm Drainage Utility charges are based on impervious area. An impervious area is one that prohibits the
natural drainage of rainwater into the ground (i.e., building, parking lot, etc.). Effective February 4, 2014, the
City directed the Shasta County Auditor-Controller to collect the Storm Drain service charges. Storm Drain
service fees have been frozen since 1993. The annual fees are as follows:
Commercial $19.07 per impervious acre x 12

Multi-family/Mobile Home $9.96 per unit
Residential $15.84 per household
Condition of System
The City of Redding maintains a well-trained and well-equipped work force with very limited funding. The
Storm Drain Utility’s primary function is to operate the Storm Drainage system to prevent flooding, make
systematic inspections as part of the preventive maintenance program, and plan and construct replacements.
The City of Redding completed a Citywide Master Storm Drain Study in October 1993. A new Operations and
Maintenance Plan was prepared in 2003, along with a project update of the 1993 Master Plan, which included a
survey of the storm drain system. In 2015, City Council gave direction to proceed with an update to the Citywide
Master Storm Drain Study.
253 Packet Pg. 829

The Statewide NPDES Phase II Small MS4 (municipal separate storm sewer system) permit became effective
July 1, 2013, with a five year implementation schedule of increased activities. A trash provision amendment to the
Statewide permit was approved in April 2015. While the prevention of trash entering the waterways has multiple
benefits, the realities of capturing all trash as small as 5mm in high priority areas (high density residential,
industrial, commercial, mixed urban and public transportation stations) will prove to be challenging. The City has
a consultant providing recommendations for compliance with the Trash Amendment.
254 Packet Pg. 830


WASTEWATER UTILITY SYSTEM ASSETS
History
The City began construction of the Wastewater System soon after its incorporation in 1887. The Wastewater
System developed slowly until the early 1950s, at which time approximately 20 percent of the City’s approximate
5,200 acres were served. Recognizing the need for a systematic expansion of the Wastewater System, in 1956,
the City commissioned the development of a master plan for the City to follow in making necessary
improvements. As a result of this plan, which was updated in 1964, the City added approximately 27 miles of
sewer lines, primarily as a result of a series of sewer assessment districts, and in 1966 relocated its wastewater
treatment plant from a location near the Cypress Avenue Bridge, to the present Clear Creek site, approximately
5.5 miles to the south.
Over the succeeding ten years, various districts including the Buckeye Community Water District, the Cascade
Community Services District, and the Enterprise Public Utilities District, were annexed to the City. This resulted
in the elimination of the existing treatment plants of these districts and consolidated the wastewater treatment and
disposal at the City’s Clear Creek Regional Wastewater Treatment Plant (described below). To maintain
compliance with the Clean Water Act, the Clear Creek Plant was expanded and upgraded to an advanced
secondary wastewater treatment plant in 1979. Throughout the years, the plant has undergone process upgrades
and expansions with the most recent starting in 2006.
In 1983, the City, Shasta County, and Shasta Dam Area Public Utility District (the “Shasta Dam PUD”)
commissioned Ott Water Engineers to prepare a regional sewage study of the Central Shasta County area. It was
determined that the Clear Creek Wastewater Treatment Plant was operating at two-thirds of its capacity and the
Shasta Dam PUD was operating essentially at its capacity. Additionally, significant growth for this area was
projected. As a result of this study and an analysis of various alternatives, it was determined that an additional
wastewater treatment plant on the east side of the City near Stillwater Creek and the Sacramento River would be
constructed and that the Clear Creek Wastewater Treatment Plant would continue operation on the west side of
the City. The advanced secondary Stillwater Regional Wastewater Treatment Plant was constructed near the
confluence of Clover Creek and the Sacramento River and began operation in 1990.
Existing Facilities
The Wastewater System consists of the collection, treatment, and disposal facilities for domestic and industrial
sewage serving the City. The system inventory includes over 430 miles of interceptor and trunk sewers, 17
sewage lift stations, and two tertiary treatment plants.
Clear Creek Wastewater Treatment Plant
The Clear Creek Wastewater Treatment Plant is located at the confluence of Clear Creek and the Sacramento
River. The plant has a dry weather daily flow capacity of 9.4 million gallons per day (MGD) and a peak day flow
capacity of 40 MGD. The unit processes utilized at the plant include, among other things, the Clear Creek Lift
Station, with an estimated effective pump capacity of 40 MGD, primary and secondary clarification, gravity
filtration, chlorination for disinfection and sulfonation for dechlorination prior to discharge into the Sacramento
River outfall via a new diffuser system. In addition, a series of eight flow equalization ponds provide raw sewage
and/or primary effluent temporary flow storage should the influent flow exceed the capacity of the secondary
treatment and filtration processes. Solids handling process include primary and secondary waste sludge streams
being mixed, thickened and anaerobically digested. Additional solids treatment can take place in facultative
sludge lagoons. A new Biosolids Handling Facility recently completed construction and is now in operation. This
facility was designed for future centralization of biosolids for both Wastewater Treatment Plants. In 2005, the
City Council had authorized modifications to the Clear Creek Plant at an estimated cost exceeding $80 million.
The upgrades were constructed in the following seven Bid Packages:
255 Packet Pg. 831

Bid Package I began construction in the fall of 2006

Bid Package II began construction in the fall of 2007
Bid Package III began construction in the spring of 2008
Bid Package IV began construction in the fall of 2008
Bid Package V began construction in the summer of 2011
Bid Package VI began construction in the winter of 2010
Bid Package VII began construction in the fall of 2012 and was completed in the spring of 2014
The plant expansion and upgrades were funded by a combination of low interest loans from the State of California
Revolving Loan Fund and ARRA Stimulus grant funds, with repayment through a combination of new connection
fee revenue and monthly service charges.
Stillwater Regional Wastewater Treatment Plant
The Stillwater Regional Wastewater Treatment Plant is located on an approximately 300-acre site along Airport
Road at the Sacramento River. The plant is designed for an average dry weather flow of 3.4 MGD and a peak wet
weather flow of 14.4 MGD.
A facilities plan was prepared in 2008 for expansion of the plant in stages to treat an average dry weather flow
capacity to 8 MGD and a peak wet weather flow capacity to 24 MGD. The first plant expansion project (Phase 1
A/B) began construction in the spring of 2012, and was completed in the spring of 2014. This plant expansion was
funded by Wastewater Utility funds, and a loan from the State of California Revolving Loan Fund, with
repayment through a combination of new connection fee revenue and monthly service charges.
Environmental Compliance
The discharge requirements for the wastewater system are established by the State of California Water Resources
Control Board, Central Valley Region (the “Regional Board”) which administers and enforces all Federal and
State of California discharge requirements. The Regional Board administers regulations promulgated under the
National Pollutant Discharge Elimination System (NPDES) by the United States Environmental Protection
Agency (the “EPA”). The Clear Creek Wastewater System’s present discharge permit was adopted in 2017. The
Stillwater Wastewater system permit was adopted in 2018.
The City is responsible for satisfying these Federal and State-mandated discharge requirements. The
requirements include provisions requiring the City to comply with all pretreatment requirements contained in the
Federal Water Pollution Control Act. The City has an approved pretreatment program that includes local limits
for priority pollutants along with inspection and permitting of industrial discharges.
In general, plant performance has consistently met discharge requirements, and any instances of noncompliance
have been isolated incidents that have not reoccurred.
Service Area
The service area of the wastewater system is primarily the City, but includes small-unincorporated areas in the
county. The service area lies entirely within the City’s sphere of influence.
256 Packet Pg. 832

Historical Operations
The following table shows the historical number of residential customer household equivalents and the combined
commercial and industrial customer household equivalents for the five fiscal years ending June 30, 2021. One
household equivalent (HE) is the quantity of wastewater produced in the City of Redding by an average single-
family residential household, which is 240 gallons per day (GPD). Since customer fees and charges are based on
the HE for each customer, the revenue amounts are proportional to these HE counts.
Historical Residential and Commercial/Industrial Household Equivalents

2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
Residential HEs 31,763 32,068 32,418 32,410 32,526 32,904
Commercial/Industrial HEs 10,446 14,011* 11,106 11,140 10,588 10,894
Total System HEs 42,209 46,079 43,524 43,550 43,114 43,798
Annual System Growth (1%) 9% (5.8%) >1% (1%) (1.6%)

*Incorrect number provided by Vertex
The wastewater system currently has an average dry weather daily design flow capacity of 12.8 MGD. The actual
average dry weather daily flow (months of July, August, and September) of the wastewater system for the five
fiscal years ending June 30, 2021, is shown below.
Average Dry Weather Daily Flows--Fiscal Years Ended June 30, 2021
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
Clear Creek Plant 5.7 5.9 6.1 5.9 6.3 6.1
Stillwater Plant 2.0 2.4 2.6 2.3 2.5 2.4
Total Wastewater System 7.7 8.3 8.7 8.2 8.8 8.5

Strikeout represents correction in previously reported data.
257 Packet Pg. 833


WATER UTILITY SYSTEM ASSETS
History
The Redding water supply and treatment facilities date back to the early 1900s. The raw water supply pump
station on the Sacramento River was built in stages beginning in 1939.
The City's rights to water from the Sacramento River stem from the 1941 acquisition of the local facilities of the
California Water Service Company, together with its water rights, which date from 1886 and from a license to
appropriate 5 cfs, issued in 1944.
Since 1939 when the City of Redding assumed control and operation of the water system, the City's population
has grown from approximately 7,500 to 90,600. This growth includes two large increases in 1976 and 1977,
when Redding annexed the Cascade Community Services District (serving approximately 4,450 residents) and the
Enterprise Public Utility District (serving approximately 13,500 residents). Additionally, in 1967, the City
assumed operation of the Buckeye County Water District serving about 1,500 residents outside the City limits.
A 1966 contract with the United States Bureau of Reclamation (USBR or Bureau) was renegotiated in June 2005,
with the USBR extending the contract for an additional 40 years through March 31, 2045. It details Redding's
principal rights to the Sacramento River. The “Sacramento River” contract permits renegotiation at any time for
more or less water subject to need and availability of water in the river. Water to be diverted consists of "base"
and "project water" supplies. The Base Supply is 85 percent of the total, with Project Water being the remaining
15 percent of the total river water supply. The total entitlement is 21,000 acre-feet. Due to Pre-1914 water rights,
our Base Water has no charge. Water charges in 2019/20 per acre-foot for Project Water under this contract total
$46.75 ($24.81 average water cost, $21.82 restoration charge and $0.12 Trinity PUD fee).
These entitlements were subject to renegotiation by mutual agreement in 1985, as they were in 1975 when no
change occurred, and the annual entitlement is subject to reduction in "Critical Water Years." In 1992, 2007,
2014, and 2015 the Bureau decreased Redding's Project Supply entitlement by 25 percent.
In 1967, the City of Redding took over Buckeye County Water District facilities and the rights to a 1964 USBR
contract. In February 1971, the City executed a new USBR contract to serve the Buckeye service area. In
November 1994, the City amended this contract with the Bureau to add the Spring Creek Conduit as a point of
diversion for the new Buckeye Water Treatment Plant. The Buckeye Contract’s annual entitlement is also subject
to reduction in "Critical Water Years." In 1992, 2008, 2009, and 2012 the Bureau decreased the Buckeye
Contract Supply entitlement by 25 percent and in 2014, the contract entitlement was decreased by 50 percent. In
2015, the contract entitlement was decreased by 75 percent. This contract with the Bureau of Reclamation, which
runs through February 28, 2045, allows Redding to obtain 6,140 acre-feet of water per year. The 2019/20
delivery from that contract was 6,140 acre-feet. Water charges under this contract total approximately $70.54 per
acre-foot ($23.60 average water cost, $21.82 average restoration, $0.12 Trinity PUD fee and a $25.00 foregone
power charge per acre-foot).
Despite the cutbacks in previous years, the City's water supply was sufficient to meet its needs.
The Foothill Water Treatment Plant was constructed in 1981. The plant has a rated capacity of 28 million gallons
per day (MGD). Facilities provide for online filtration following the existing sedimentation basin and a 6 million
gallon (MG) covered storage reservoir. Both these additions were needed to meet the requirements of the State of
California, Department of Public Health Division of Drinking Water and Environmental Management.
258 Packet Pg. 834

Performance Measures and Workload Indicators
The Water Utility Staff has met the established goals, with the majority of the workload objectives being
accomplished:
ACTIVITY 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21

Number of customers/services 29,114 29,314 29,467 29,751 29,905 30,250
Number of new meter sets 163 159 153 106 136 188
Quantity of water produced
24,511 21,674 25,656 24,053 25,337 26,897
(acre feet)
Percentage of days water quality
100% 100% 100% 100% 100% 100%
met standards
Number of service calls
2,239 3,747 2,278 4,633 4,225 4,143
(Includes water quality)
Miles of water mains 559 559 559 559 560 566
Number of main and water
service failures/disruptions per 115 89 124 90 62 229
year
Miles of substandard mains 42 42 42 42 42 42

Customers/service connections
1,040 1,047 1,016 1,026 1,031 1,031
per employee
Current System
Buckeye Zone
The Buckeye Water District water system was acquired by the City of Redding in 1967 following dissolution of
that District. Water supply for that District was extremely limited. Upon assuming the operation of the Buckeye
system, the City of Redding provided the additional supply by pumping from the northern end of its water system.
Pump House No. 3, located at the foot of North Market Street hill, and Pump House No. 4, off Benton Drive
northeast of the Diestlehorst Bridge, serve the Buckeye Zone. Storage for the Buckeye Zone is located off Lake
Boulevard, outside the City limits, near Walker Mine Road. Two steel reservoirs exist at this site--one 200,000-
gallon tank and one 2 MG tank with an overflow elevation of 955 feet above mean sea level (msl). In 2002, an
additional 4 MG reservoir was constructed ¼ mile east of the Buckeye Water Treatment Plant with an overflow
elevation of 1,034 feet msl.
259 Packet Pg. 835

The Buckeye Water Treatment Plant (BWTP), completed in January 1995, serves the Buckeye Zone. The BWTP
is located in unincorporated Shasta County, off Benson Drive, north of Rock Creek Road. The water plant has an
interconnection to the USBR Spring Creek Conduit. Treated water is conveyed from the treatment plant through
five miles of transmission main to the Buckeye area. The initial treatment capacity was 7 MGD with the ability to
expand to 28 MGD capacity. In 2007, construction was completed on an expansion of the treatment plant to 14
MGD capacity. Along with the treatment plant expansion, 8,000 feet of 30-inch water transmission main was
installed to provide treated water to the Buckeye Pressure Zone. This treatment plant meets all the existing
United States Environmental Protection Agency (USEPA) regulations, including the 1986 & 1996 Safe Water
Drinking Act amendments. The treatment plant also meets all the requirements of the California State Water
Resources Control Board, Division of Drinking Water and Environmental Management. (State regulatory
authority was transferred from the California Department of Public Health to the California State Water
Resources Control Board during the summer 2014.)
Foothill and Hill 900 Zones
Construction of Redding’s Foothill Water Treatment Plant (FWTP) was completed in September 1981. The
treatment plant consists of pre-chlorination and chemical treatment followed by filtration and post-chlorination.
River water from Pump House No. 1, located on the south side of the Sacramento River, west of the Diestlehorst
Bridge, enters the treatment plant through a 36-inch main. In 2006, Pump Station No. 1 Fish Screen Retrofit
Project was completed to meet the requirements of the CAL-FED Anadromous Fish Screen Program. In 2010, an
additional 30-inch main from Pump House No. 1 was installed to the FWTP.
At the FWTP, chlorine is added for disinfection and odor control. Water then flows through dual media filtration
and is post-chlorinated prior to entering a 6 MG covered storage reservoir.
Finished water storage for water produced at FWTP is provided as follows:
1. One 6 MG covered storage reservoir at the treatment plant, and one 4 MG steel reservoir at Foothill Blvd,
each with an overflow elevation of 743 feet msl.
2. One 2.0 MG pre-stressed concrete reservoir and one 2 MG steel reservoir having an overflow elevation of
925 feet msl near the FWTP at the top of Hill 900.
The Foothill Zone is served by gravity flow from the Foothill reservoirs. The Hill 900 Zone is served by Pump
House No. 2, which is located at the treatment plant and is taking suction from the 48-inch main served by the 6
MG reservoir. An additional booster pump was added to the El Reno booster pump station in 1995. This supply
is an additional 1.4 MGD to the southern end of the Hill 900 Zone from the Cascade Zone, if necessary.
Enterprise Zone
In 1976, the Enterprise Public Utility District and the City of Redding voted to annex the Enterprise District to the
City of Redding. Shortly after this, responsibility for the Enterprise water system was assumed by the City of
Redding.
260 Packet Pg. 836

The system was served originally by five wells located over the Enterprise Sub-basin of the Redding Groundwater
Basin. However, in 1978, the Cross Town Main, a large pipeline, was constructed which enabled the City to
serve the Enterprise and Cascade areas with water from the FWTP. In 1985, approximately five miles of 12, 16,
and 24-inch transmission mains were constructed from the Enterprise well fields on Goodwater Avenue to serve
the U.S. Forest Service and Municipal Airport off Airport Road. In 1986, three 2 MGD capacity wells were
added to the Enterprise Zone. In 1988, a 24-inch transmission main was constructed from Goodwater Avenue
along Rancho Road westerly via South Bonnyview Road to the Cascade Zone. In 2002, 2.5 miles of 24-inch
transmission main was constructed from Rancho Road north along Airport Road in the Enterprise Zone to
maximize the production of the groundwater wells. In 1991, another 2 MGD capacity well was added to the
Enterprise Zone. Two additional 2 MGD capacity wells were added during 2003. In 2007, another 2 MGD
capacity well was added to the Enterprise Zone and in 2008, an additional 2 MGD capacity well was added.
Groundwater is treated with orthopolyphosphate for iron and manganese annoyances and chlorine is used for
disinfection.
The main storage reservoirs are located above the Quail Ridge Subdivision off Canby Road. Two steel storage
tanks are located at the same site, with a capacity of 3.5 and 6.0 MG and an overflow elevation of 706 feet msl.
During periods of peak demand, these tanks and the well field, at the southwestern boundary of the zone, and
treated water from the FWTP through the Cross-Town water main, supply the entire system from three directions.
Hilltop-Dana Zone
The Hilltop-Dana pressure zone is located north of Highway 44 and east of Interstate 5 and is supplied from the
Enterprise Zone by Pump Station No. 5, and the Buckeye Zone by gravity.
Cascade Zone
The supply source for this zone comprises five wells, located over the Anderson Sub-basin, with a maximum
capacity of 0.75 MGD. This supply is augmented by connection to the south end of Redding's central system, and
in 1978, the Cross-Town water main was completed. This supply can furnish up to 3.2 MGD to the Cascade area.
Additional supply is obtained by a large transmission main connecting the Cascade Zone to the Enterprise well
system via South Bonnyview Road. This supply can furnish an additional 2 MGD. In the summer 1995, a
booster pump station was installed on the South Bonnyview transmission main to increase the supply to the
Cascade Zone to 4.3 MGD.
In 1985, the City took over the operation of the Pinal Water Company serving the Westwood Manor Subdivision
located off State Route 273 south. The subdivision is currently being supplied water from the FWTP through two
8-inch interconnections. Storage to the Cascade Zone is provided by a 1 MG tank located off Kenyon Drive and a
2 MG tank in the Redding Ranchettes area. Both tanks have an overflow elevation of 696 feet msl.
Condition of System
The City of Redding maintains a well-trained and well-equipped work force. Its primary function is to operate the
system, make systematic inspections as part of the preventive maintenance program, and plan and construct
replacements. Undersized and old lines are being replaced when maintenance costs indicate that they should be
replaced or additional capacities are needed. The City of Redding maintains a Water Master Plan; revisions to the
system are programmed, designed, and installed in accordance with this plan. The system is well-maintained in
all regards, including raw water supply, pumping structures, equipment, transmission lines, and water treatment
facilities. However, continual renewed investment in capital facilities such as distribution pipelines, reservoirs,
and wells will be necessary to maintain the current level of service, due to the demands of population growth and
aging infrastructure.
261 Packet Pg. 837

262
Packet Pg. 838

CITY OF REDDING
MEETING DATE: January 18, 2022 FROM: Kelley Martinez, Personnel

ITEM NO. 9.15(a) Manager
***APPROVED BY***
kmartinez@cityofredding.org btippin@cityofredding.org
SUBJECT: 9.15(a)--Consider Resolution approving addition of new full-time Personnel
Analyst I to the City of Redding Personnel Department.
Recommendation
Adopt Resolution approving and adopting the 24th Amendment to City Budget Resolution No.
2021-078 appropriating $36,010 for Fiscal Year 2021-22 and $89,660 for Fiscal Year 2022-23
for the addition of a new full-time Personnel Analyst position in the Personnel Department.
Fiscal Impact
The estimated total compensation cost, including salary and benefits, to add a Personnel Analyst
I to the Personnel Department for the remainder of Fiscal Year 2021-22 is $36,010. The
estimated total compensation cost to add a Personnel Analyst I for the Fiscal Year 2022-23
budget is $89,670. Approximately 35 percent of these costs are attributable to the General Fund,
which amounts to $12,600 for the rest of the current fiscal year, and $31,400 for next year’s
budget.
Alternative Action
The City Council could decline to approve the resolution and the Personnel Department staffing
level would remain unchanged. This could lead to delays in recruitment processing and other
personnel related activities.
Background/Analysis
Over the course of the last several years, the City of Redding (City) has increased its workforce
significantly. According to budget documents, in 2011, the City’s full-time workforce totaled
767. For the following 8 years, that number fluctuated slightly, ending up at 777 in 2018. Then in
2019, the number of city-wide full-time staff increased dramatically to 812. Since that time, the
number of full-time employees has continued to increase. By Fiscal Year 2022-23, it is
anticipated the total number of full-time staff members will be 863.
Packet Pg. 839

Re: 9.15(a)--Approve Additional Personnel Analyst Position Page 2
In direct correlation to the increase in the City’s workforce is the Personnel Department’s
increased responsibility and workload for all related recruitment and selection processes, labor
relations, classification and compensation reviews, maintenance of employee records, employee
training and development, performance management, payroll processing and benefit
administration.
The staffing level within the Personnel Division has remained consistent at a seven (7) staff
members since 2011. Of the seven staff members, three (3) positions are responsible for the
processing of all recruitments and related personnel actions for the City. In addition to the
number of increased personnel transactions related to the organizational growth, the labor market
for recruiting staff has become incredibly competitive, requiring new recruitment strategies and
technologies. As a result of the increased workload demands, other vital functions have been
impacted such as updating classification specifications, reviewing and modernizing procedures
and policies, creating an effective new employee onboarding and orientation program, and
providing city-wide employee training.
Therefore, staff recommends adding one full-time Personnel Analyst I position to the Personnel
Department. The addition of a Personnel Analyst I would provide depth in the Personnel
Division’s staffing levels, resulting in a more reasonable division of work between the positions
handling the recruitment processes which will in turn allow each recruiter to devote more
focused recruitment efforts to their assigned departments, provide more in-depth support for
labor relations efforts, and offer better resources for city-wide employee training and
development.
decisions today.”
Attachments
Resolution
Packet Pg. 840

RESOLUTION NO. 2022-___

24TH AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021-078
APPROPRIATING $36,010 FOR FISCAL YEAR 2021-22 AND $89,660 FOR FISCAL
YEAR 2022-23 FOR CREATION OF AN ADDITIONAL PERSONNEL ANALYST
POSITION
Attachment: Resolution (9.15(a)--Approve Additional Personnel Analyst Position)

FISCAL YEAR 2021-22

111 429 Personnel $36,010
FISCAL YEAR 2022-23

111 429 Personnel $89,660
FISCAL YEAR 2021-22
USE SOURCE
OF FUNDS OF FUNDS
Decrease Beginning Balance
111-427-01-0001-01 Beginning Balance $ 12,600
160-816-01-0001-01 Beginning Balance 10,810
Increase(Decrease) Expenditures
111-429-0111-01 Full Time Regular $ 24,870
111-429-0171-01 Worker's Comp 170
111-429-0173-01 Group Insurance 8,130
111-429-0175-01 Retirement Program 2,480
111-429-0177-01 Medicare 360
111-429-1806-01 Employer Services (10,800)
111-429-1807-01 Benefits (12,600)
160-816-1969-01 Personnel 10,800
174-818-1969-01 Personnel 12,600
Total $ 36,010 $ 36,010
Packet Pg. 841

FISCAL YEAR 2022-23
USE SOURCE
OF FUNDS OF FUNDS
Decrease Beginning Balance
111-427-01-0001-01 Beginning Balance $ 31,380
Increase(Decrease) Expenditures
Attachment: Resolution (9.15(a)--Approve Additional Personnel Analyst Position)

111-429-0111-01 Full Time Regular $ 62,140
111-429-0171-01 Worker's Comp 440
111-429-0173-01 Group Insurance 20,150
111-429-0175-01 Retirement Program 6,030
111-429-0177-01 Medicare 900
111-429-1806-01 Employer Services (26,900)
111-429-1807-01 Benefits (31,380)
160-816-1969-01 Personnel 26,900
174-818-1969-01 Personnel 31,380
Total $ 89,660 $ 89,660
PERSONNEL FY 2021-22 FY 2022-23
Personnel Analyst 1 FTE 1 FTE
THAT the purpose is to appropriate $36,010 for fiscal year 2021-21 and $89,660 for fiscal year
2022-23 for creation of an additional personnel analyst position.
I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting of the
City Council of the City of Redding on the 18th day of January, 2022, and was duly adopted at
said meeting by the following vote:

Packet Pg. 842

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If anyone wishes to address the City Council on any item considered at this meeting before or during

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Agenda January 18, 2022

1. CALL TO ORDER - MAYOR KRISTEN SCHREDER

3. PUBLIC COMMENT - for non-agendized matters within the city’s jurisdiction.

4(a). Approve Minutes: Special Meeting – Civic Auditorium Workshop No. 3 of

4.1(b). Authorize submission of a grant application through the California Department

4.1(f). Adopt Resolution approving the following:

RECOMMENDATION: ACCEPT, ACKNOWLEDGE, ADOPT, APPROVE,

9. REGULAR CALENDAR: REPORTS & COMMUNICATIONS OF DEPARTMENTS,

Council & Council Committees

11. COUNCIL TRAVEL REPORT(S)

12. SUGGESTIONS FROM COUNCIL MEMBERS RELATIVE TO POTENTIAL TOPICS

MEETING DATE: January 18, 2022 FROM:

SUBJECT: 2A--Mayor’s Certificate declaring January 2022 as National Mentoring Month

MEETING DATE: January 18, 2022 FROM:

SUBJECT: 2B--Presentation regarding Visit Redding Tourism Marketing by Danny Orloff of

MEETING DATE: January 18, 2022 FROM:

PRESENTATION REGARDING THE STATUS OF THE CITY OF REDDING-OWNED CIVIC

A discussion amongst the council ensued.

Mike Van Bockern voiced opposition toward the McConnell Foundation.

Nick Gardner asked who owns the Sheraton Hotel.

The City Council took no formal action on this informational item.

PRESENTATION OF UNSOLICITED PROPOSAL RECEIVED TO MASTER PLAN AND

A discussion amongst the council ensued.

Cameron Middleton, Asphalt Cowboys, emphasized the importance of the Rodeo

Johnathan Freeman, Rich Gelardo, Brandy McDaniels, and Senator Maurice

The City Council took no formal action on this informational item.

The Pledge of Allegiance to the Flag was led by Mayor Resner.

Alex Bielecki spoke regarding government and the pandemic.

4.11(d).Authorize the following actions relative to State of California Department of

4.11(e).Authorize and approve the following actions regarding acceptance of Active

A MOTION WAS MADE by Council Member Schreder, seconded by Council Member

A MOTION WAS MADE by Council Member Winter, seconded by Council Member

Resolution No. 2021-134 is on file in the Office of the City Clerk.

A MOTION WAS MADE by Council Member Schreder, seconded by Council Member

Resolution No. 2021-135 is on file in the Office of the City Clerk.

A MOTION WAS MADE by Council Member Mezzano, seconded by Council Member

Resolution No. 2021-136 is on file in the Office of the City Clerk.

REGULAR CALENDAR: REPORTS & COMMUNICATIONS OF DEPARTMENTS,

A discussion amongst the council members ensued.

A MOTION WAS MADE by Council Member Winter, seconded by Council Member

Resolution No. 2021-137 is on file in the Office of the City Clerk.

Electric Utility Finance Manager Bowers provided a PowerPoint presentation and

A MOTION WAS MADE by Council Member Schreder, seconded by Council Member

A discussion amongst the council members ensued.

A MOTION WAS MADE by Council Member Schreder, seconded by Council Member

SUGGESTIONS FROM COUNCIL MEMBERS RELATIVE TO POTENTIAL TOPICS FOR

3A. Closed Session pursuant to California Government Code Section 54957.6:

Council Priority/City Manager Goals

There is no fiscal impact to accepting the report.

Treasurer’s Accountability changed from $284,363,018 to $281,933,188 which constitutes a

Council Priority/City Manager Goals

• This is a routine operational item.

Treasurer's Report November 2021 (available online)

There is no fiscal impact to accepting the report.

Council Priority/City Manager Goals

• This is a routine operational item.

ACR133, Current Cash Balance

Packet Pg. 100

111 GENERAL FUND 10,972,457.60

FINAL TOTAL 279,337,195.03

ACR133 12:04:10 12/07/2021

Packet Pg. 101