Overview
Crescent City's FY 2025-26 adopted budget plans General Fund revenues of $10,347,018 against expenditures of $12,068,233 — a net use of $1,721,215, drawing the estimated General Fund balance from $4,695,483 down to $2,974,268. The operating gap is smaller than the total gap: operating revenues of $9,939,365 against operating expenditures of $10,076,046 is a gap of $136,681, while internal service allocations add $1,992,187 of uses against $221,471 of internal revenues. Across all funds, the budget plans heavy capital spending: the Capital Improvement Projects fund alone budgets $9,278,970 of expenditures against $8,010,175 of revenues, and the water and sewer capital programs together budget more than $3.1 million of expenditures.
Source: City of Crescent City FY 2025-26 Annual Budget, fund summary and General Fund sections.
At a glance — FY 2025-26 adopted
General Fund — FY 2025-26 adopted
| General Fund operating revenue | FY 2025-26 |
|---|---|
| Taxes | $7,743,963 |
| Licenses and permits | $329,685 |
| Fines and penalties | $4,600 |
| Other operating revenue | $244,073 |
| Operating grants | $262,622 |
| Charges for services | $1,354,422 |
| Operating subtotal | $9,939,365 |
| Financing sources | $150,000 |
| Capital revenue | $36,182 |
| Internal service revenue | $221,471 |
| Total sources | $10,347,018 |
| General Fund operating use | FY 2025-26 |
|---|---|
| Wages, salaries, and stipends | $4,201,315 |
| Benefits | $2,318,849 |
| Utilities and telephone | $388,110 |
| Materials and supplies | $824,158 |
| Contracts and services | $1,733,508 |
| Employee support | $226,945 |
| Grants to others | $172,678 |
| Other operating | $210,483 |
| Operating subtotal | $10,076,046 |
| Interfund transfers out | $1,350,198 |
| Interfund services used | $641,989 |
| Total uses | $12,068,233 |
Walk: total sources $10,347,018 − total uses $12,068,233 = −$1,721,215; estimated beginning balance $4,695,483 − $1,721,215 = estimated ending balance $2,974,268. Wages and benefits together are $6,520,164 (54.0% of total uses). Taxes are $7,743,963 of the $10,347,018 sources total (74.8%).
Source: City of Crescent City FY 2025-26 Annual Budget, General Fund section.
All funds — FY 2025-26 adopted
| Fund | Revenues | Expenditures | Net | Est. ending balance |
|---|---|---|---|---|
| Housing Authority | $4,669,583 | $4,706,031 | −$36,448 | $337,057 |
| Sewer | $6,120,415 | $7,497,749 | −$1,377,334 | $1,780,716 |
| Sewer CIP | $125,000 | $914,074 | −$789,074 | $292,062 |
| Water | $3,123,740 | $3,590,376 | −$466,636 | $2,214,900 |
| Water CIP | $1,150,000 | $2,208,989 | −$1,058,989 | $278,081 |
| RV Park | $1,462,786 | $1,477,448 | −$14,662 | $658,982 |
| Capital Improvement Projects | $8,010,175 | $9,278,970 | −$1,268,795 | $295,740 |
Every non-General-Fund fund in the summary is budgeted to spend more than it takes in for FY 2025-26 — the pattern of a capital-spending year drawing on accumulated balances — but all seven retain positive estimated ending balances. The Police Department Facility Debt Service Fund shows budgeted revenues of $132,000, no budgeted expenditures, a net of $132,000, and an ending balance of $132,000 in the fund summary; the debt-service detail pages (pp. 52–53) were not separately extracted, so no principal/interest split is claimed.
Source: City of Crescent City FY 2025-26 Annual Budget, fund summary.
Sources & notes
- Only source used: City of Crescent City FY 2025-26 Annual Budget, adopted by Resolution 2025-24, public hearing June 16, 2025. Read the budget (PDF).
- Sum checks: GF operating revenues sum to $9,939,365; total sources $9,939,365 + $150,000 + $36,182 + $221,471 = $10,347,018; GF operating uses sum to $10,076,046; total uses $10,076,046 + $1,350,198 + $641,989 = $12,068,233; net −$1,721,215; walk $4,695,483 − $1,721,215 = $2,974,268; fund-summary nets all equal revenues minus expenditures as shown.
- Disclosed, not smoothed: (1) debt-service detail (pp. 52–53) not separately extracted — no principal/interest split; (2) the General Fund's $1,721,215 drawdown is the budget's plan, not an audited result; (3) the budget's internal-service allocations (uses $1,992,187 vs. revenues $221,471 in the General Fund) are presented as printed, without reallocating them.
- Fiscal-year label: FY 2025-26 (July 1, 2025–June 30, 2026), adopted budget; public hearing June 16, 2025.
- Jurisdiction palette: no verified City of Crescent City palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.