AGENDA
SPECIAL MEETING OF THE CITY COUNCIL
FINANCE SUBCOMMITTEE
Agoura Hills City Hall - City Manager's Conference Room 30001 Ladyface Court, Agoura Hills, California 91301
Tuesday, October 20, 2026
3:00 PM
Please silence all cell phones and other electronic devices during the meeting.
NOTE: The Subcommittee and City staff will be participating in this meeting in-person in the City Manager's Conference Room. Members of the public have the opportunity to participate in-person in the conference room.
For public participation on items listed on this Agenda, refer to "Public Comments" below.
PUBLIC PARTICIPATION (PUBLIC COMMENT)
Option A: To provide public comments in-person at the meeting Members of the public have an opportunity to attend the meeting in-person and speak or submit a written comment on any item listed on this Agenda. Public testimony is limited to three (3) minutes per speaker; a speaker’s time may not be transferred to another speaker. Written public comments submitted at the meeting are not read aloud by staff.
To request to speak in-person at the meeting. The Subcommittee will open the floor for public comment and any in-person attendee who raises their hand will have the opportunity to speak. Public testimony is limited to three (3) minutes per speaker; a speaker's time may no be transferred to another speaker.
Option B: To submit written public comments by e-mail (prior to the meeting) Members of the public have an opportunity to submit email correspondence on any item listed on the Agenda by sending an email to: [email protected]. All public correspondence received by 2:00 p.m. on the meeting date will be provided to the Subcommittee prior to the meeting. Public comments are not read into the record. Any public comments received after 2:00 p.m. on the meeting day will not be considered as part of the Subcommittee’s deliberations or entered into the official record, but will be provided to the Subcommittee the next day.
CALL TO ORDER
ROLL CALL
Mayor Jeremy Wolf
Councilmember Penny Sylvester
APPROVAL OF AGENDA
PUBLIC COMMENTS
(This section is reserved for persons wishing to address items not listed on the Agenda that are under the subject matter jurisdiction of the City Council. Please refer to “Public Participation” above for full details on how to speak or submit written public comments under this category.)
DISCUSSION ITEMS
1. ADOPT AMENDMENTS TO THE CITY OF AGOURA HILLS FISCAL YEAR 2025-26 BUDGET Staff is recommending that the Finance Subcommittee Review and Adopt Amendments to the City of Agoura Hills Fiscal Year 2025-26 Budget.
SUBCOMMITTEE OR STAFF COMMENTS
ADJOURNMENT
Date Posted: October 15, 2026
REPORT TO FINANCE SUBCOMMITTEE
DATE: OCTOBER 20, 2026
TO: HONORABLE MEMBERS OF THE FINANCE SUBCOMMITTEE
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: DIEGO IBANEZ, DIRECTOR OF FINANCE
SUBJECT: ADOPT AMENDMENTS TO THE CITY OF AGOURA HILLS FISCAL YEAR 2025-26 BUDGET The request before the Finance Subcommittee is to consider the amendments to the Fiscal Year 2025-26 City of Agoura Hills (City) Budget, as shown on Exhibits ‘A’, ‘B’’, and “C”.
Unaudited Net Operational General Fund revenues for the FY 2025-26 indicate an increase of 3.68% or $769,334 from adopted revenues:
Caption
General Fund Revenues
Unaudited
Actual Adopted Budget
Total Revenues $21,631,321 $20,861,987
Fiscal Year 2025-26 the General Fund budget for expenditures and transfers is shown as follows:
Caption
General Fund Expenditures
Unaudited
Actual
Adopted
Budget
Total Expenditures & Transfers $20,559,111 $20,859,039
Net Income (Deficit) $1,072,210 $2,948
During Fiscal Year 2025–26, the national, state, and regional economies continued to experience economic uncertainty, elevated living costs, and changing consumer spending patterns. Inflationary pressures, high borrowing costs, uncertainty surrounding federal trade policies, and geopolitical events affected household purchasing power and business operating expenses. These conditions created challenges for municipal revenue forecasting, particularly for sales tax revenues, which are sensitive to taxable consumer spending and local business activity.
The City’s expenditures for Fiscal Year 2025-26 continued to grow, but with careful planning and review, staff managed to keep expenditures within budgeted parameters. When staff needed additional funds, they reviewed the established budget for possible adjustments in other areas of their departmental budget in order to maintain departmental operations. The total amount of Expenditures and Transfers above include approved transfers of $1,054,189 that the City is obligated to make, such as the City’s Housing Successor Agency, the Agoura Hills Improvement Authority Bond, and a transfer to the Facilities Fund.
Staff has highlighted some of the Fiscal Year’s activities below and a justification of request for adjustments.
REVENUES
Taxes and Assessments
During the budget planning season, staff took a conservative approach to forecasting the City’s primary revenue streams of “Sales and Use Tax” and “Property Tax. This was based on overall macro events affecting the World and US economy and how these events affected local consumer behavior.
The original budget for “Sales and Use Tax” for FY 2025-26 was adopted at $4,617,909 and current unaudited actual revenues are estimated to be $4,383,729, which is a 5.07% decline in “Sales and Use Tax” Revenues.
While the City did experience some growth across several business sectors, persistent core inflation and continued economic uncertainty affected much of sales tax growth in the last year.
The forecasts for the “Property Tax” revenue stream were adopted at $3,650,419; the current unaudited actual revenues are estimated to be $3,787,279; that is an estimated increase of 3.75%. This increase is attributed to the value property growth that the City experienced in the last year.
Business Permits & Building Technician Fee
Other revenue streams that affected the overall revenue increase were Building Permits, which were adopted at $500,000 and the City received approximately $1,116,923 in revenues; that is a 123.38% increase, this is a onetime occurrence and difficult to forecast as the timing of submitted applications is out of the City's control.
The Building Technician Fee was adopted at $25,000 and revenues received were $157,926, an increase of 531%. This fee is meant to cover the maintenance of the Building Permit System and staff has recently adjusted these fees with an updated Fee Study to better appropriate funds as needed. This is related to the permit fees as they are tied to the submitted development applications.
Investment Income & Other Revenue
In the past, the City received higher than expected returns on the City’s investments. For FY 2025-26, the City received less than foretasted revenues due a reduction in the LAIF balance for paying various capital project costs and other obligations. In FY 2026-27, the City has initiated an Investment Management Program to assist with better forecasting of investment income and better ways to maximize cash flow budgeting going forward.
In Miscellaneous Revenue, the City saw a percentage increase of 425% from the estimated amount of $50,000 to $262,667. This category takes into account unanticipated monies from various sources. This year the City received a reimbursement from the California Employers’ Retiree Benefit Trust (CERBT) which was due to the City's conservative approach in funding this item in past years. The ability to eliminate the payment and receive a refund was identified after the adoption of the budget.
Overall the Budget ($20,861,987) to Actual ($21,631,321) amount varies by $769,334 for the Fiscal Year 2025-26, please refer to Exhibit B for additional information .
EXPENSES
The City utilizes a departmental budget process, breaking out various functions of operations to allow for a transparent budget for the community to see and understand. Various departments within the General Fund exceeded budgeted appropriations, as explained in Exhibit ‘C’. These costs were offset by savings in other departments. A sample of major departmental adjustments is summarized below, and adjustments this year are requested at the personnel and operations level.
City Manager
The recommended adjustment to the City Manager’s Budget is due to a reclassification of salaries from the timing of a grant project that was anticipated with an earlier start date. The requested adjustment is ($27,157).
City Attorney
The overall recommended adjustment for the City Attorney Budget of $38,607 is due to unanticipated litigation costs.
City Clerk
During the FY 2025-26, the City Clerk Department reduced the contract budget, with the cancellation of the municipal election. The requested budget adjustment is ($66,143).
Community Development
The Community Development Department had a significant amount of salary savings in FY 2025-26, due to position vacancies throughout the year. The requested adjustment is ($156,038).
The table below highlights the expense budget and transactions for Fiscal Year 2025-26.
Proposed 25-26 Actual 25-26
TOTAL
EXPENDITURES -
TYPES:
Personnel $
7,460,609
$
7,162,708
$
(297,901)
Materials &
Supplies 2,947,850 2,936,348 (11,502)
Contractual
Services 9,234,635 9,274,191 39,556
Capital / Outlay
161,756 131,675 (30,081)
Transfers Out 1,054,189 1,054,189 -
TOTAL
EXPENDITURES:
$
20,859,039
$
20,559,111
$
(299,928)
FISCAL IMPACT
The City has a Balanced Budget Policy, which states that the General Fund operating revenues must fully cover operating expenditures, including debt service. Under this Policy it is allowable for total expenditures to exceed revenues in a given year: however, in this situation beginning fund balance can only be used to fund capital improvement planned projects, or other “one-time”, nonrecurring expenditures. Furthermore, the fund balance must meet the minimum Policy levels of 40%, as defined by the City Council.
As highlighted at the beginning of the report, the City has an unaudited actual net income of $1,072,210. As staff closes out the Fiscal Year 2025-26 and the City is in the middle of mid-cycle Budget, staff would like to take a cautious approach to utilizing these funds. A recommendation of $600,000 is being made for Fund 012 – Facilities Fund for continued work on the City’s current Microgrid project and a $400,000 transfer to the City’s Designated – Future Appropriations (010-0000-2812) to cover expenses related to the Inspections and Plan Checks for projects related to Community Development.
There are big macro events still taking place such as, world-wide unrest, determination of interest rate cuts, mixed messages of inflation and unemployment that can influence future project plans and the next biennial budget process; by reserving these funds, the City will be able to better manage these projects with minimal disruption.
Staff does recommend the following transfers:
Transfers
012 Facilities Fund ($600,000)
010 Designated – Future Appropriations ($400,000)
Total Transfers of ($1,000,000)
Staff recommends the balance of $72,210 remain in the fund balance of the General Fund and be used for any unforeseen last minute adjustments during the audit process.
RECOMMENDATION
Staff respectfully recommends the Finance Subcommittee approve
1. The proposed transfers from the General Fund to Fund 012 and 010 Designated - Future Appropriations
2. The proposed amendments to the Fiscal Year 2025-26 Budget for the amounts shown in Exhibit ‘A’.
3. The proposed amendments to the Fiscal Year 2025-26 Revenue Adjustments for the amounts shown in Exhibit ‘B’
4. The proposed amendments to the Fiscal Year 2025-26 Expenditure Adjustments for the amounts shown in Exhibit ‘C’.
Attachments
FY_2025-26_Budget_to_Actuals-Exhibit_A.pdf
FY_2025-26_Budget_to_Actuals-Exhibit_B.pdf
FY_2025-26_Budget_to_Actuals-Exhibit_C.pdf
GENERAL FUND SYNOPSIS
FY 2025-26 FY 2025-26 VARIANCE
REVENUES ADOPTED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL Code Type
4000 Taxes & Assessments $ 16,523,303 $ 16,165,090 $ (358,213) 4001 Contributions 62,400 62,509 109
4002 Licenses & Permits 760,000 1,429,063 669,063
4004 Charges for Services 1,395,023 1,342,437 (52,586)
4005 Fines & Penalties 32,000 57,743 25,743
4006 Investment Income 995,375 1,326,329 330,954
4008 Other Revenue 1,093,886 1,248,150 154,264
XXXX Transfers In - - -
TOTAL REVENUES: $ 20,861,987 $ 21,631,321 $ 769,334
EXPENDITURES
Code Department
4110 City Council $ 134,715 $ 133,142 $ (1,573)
4120 City Manager 1,486,054 1,458,897 (27,157)
4121 Communications 308,703 242,560 (66,143)
4125 City Clerk 305,375 254,259 (51,116)
4140 City Attorney 423,226 461,833 38,607
4150 Finance 685,384 709,042 23,658
4180 Public Facilities 333,650 367,733 34,083
4190 Non-Departmental 1,470,113 1,510,293 40,180
4195 Automated Office Systems 449,358 423,872 (25,486)
4210 LA County Sheriff 5,649,409 5,646,553 (2,856)
4215 Emergency Services 78,169 69,880 (8,289)
4219 Emergency Incident - 8,305 8,305
4220 School Crossing Guards 51,828 49,728 (2,100)
4240 Animal Control 100,000 102,516 2,516
4305 Community Development 1,838,930 1,682,892 (156,038) 4390 Building & Safety 900,214 930,845 30,631
4420 Recreation 403,728 240,125 (163,603)
4425 Reyes Adobe 78,968 54,224 (24,744)
4426 Recreation Center 615,254 694,608 79,354
4430 Special Events 302,165 300,359 (1,806)
4440 Community Services 1,436,489 1,507,073 70,584
4450 Parks Maintenance 752,874 682,355 (70,519)
4505 Public Works 1,271,722 1,280,971 9,249
4510 Traffic Safety 55,000 37,837 (17,163)
4520 Landscape Maintenance 302,000 285,025 (16,975)
4525 Storm Drain & Flood Control 371,522 369,291 (2,231) 4610 City Beautification / Other Improvements - 704 704 4900 Transfers Out 1,054,189 1,054,189 -
TOTAL EXPENDITURES: $ 20,859,039 $ 20,559,111 $ (299,928) NET - GENERAL FUND: $ 2,948 $ 1,072,210 $ 1,069,262
City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "A"
1 REVENUES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
Type Account Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL Taxes & Assessments 4000 311000 Sales & Use Tax $ 4,617,909 4,383,730 $ (234,179) 4000 312000 Property Tax 3,650,419 3,787,279 136,860
4000 312001 Property Tax in Lieu of MVLF 3,059,975 3,095,778 35,803 4000 312002 Property Tax - RPTTF Residuals 255,000 220,299 (34,701) 4000 313000 Transient Occupancy Tax 3,850,000 3,526,175 (323,825) 4000 313001 TOT - Short-Term Rentals 40,000 36,992 (3,008) 4000 314000 Franchise Fees 880,000 949,466 69,466
4000 315000 Property Transfer Tax 170,000 165,371 (4,629) Contributions 4001 392000 Contributions 62,400 62,509 109 Licesnes & Permits 4002 321000 Business Licenses 230,000 278,813 48,813 4002 323000 Building Permits 500,000 1,116,923 616,923
4002 324000 Industrial Waste Fees 30,000 33,327 3,327
Charges for Services 4004 341000 Planning Fees 383,156 268,162 (114,994) 4004 341100 EIR Recovery -
4004 341200 General Plan Recovery 6,000 119,131 113,131 4004 341300 Agoura Village Recovery - 46,056 46,056
4004 341400 Filming Fees 25,000 26,317 1,317
4004 342000 Engineer Plan Check / Inspection 10,000 38,629 28,629 4004 342100 Grading Plan Check 5,000 826 (4,174)
4004 342200 Building Plan Check 500,000 427,122 (72,878) 4004 342201 Building Plan Check - In House - 1,587 1,587 4004 342300 Building Technician Fee 25,000 157,927 132,927 4004 342500 Encroachment Permits 25,000 73,777 48,777
4004 343000 Traffic Control Plan Reviews 35,000 3,544 (31,456) 4004 351000 Parks & Recreation Fees - 5,557 5,557
4004 3510A0 Classes 136,000 73,206 (62,794)
4004 351080 Excursions 26,000 2,530 (23,470)
4004 3510C0 Camps 97,199 6,020 (91,179)
4004 3510D0 Seniors 53,348 60,064 6,716
4004 3510E0 Special Events 9,300 8,699 (601)
City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "B"
1 REVENUES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
Type Account Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "B"
Charges for Services, cont. 4004 3510F0 Sports 2,000 4,560 2,560 4004 3510G0 Teens 6,880 594 (6,286)
4004 3510I0 Cultural Arts 3,040 3,671 631
4004 351500 Reyes Adobe Fees 100 95 (5)
4004 351501 Taxable Sales Items - - -
4004 355000 Sales of Maps & Copies - 3 3
4004 357001 Waste Hauling Admin Charges 47,000 - (47,000) 4004 357003 SMIP Admin Fees - - -
4004 357004 Fire Sprinkler Fees - - -
4004 357006 SB 1473 Retainer - - -
4004 357007 SB 1186 Administration - - -
4004 358000 Tourism Admin Fee - 14,360 14,360
Fines & Penalties 4005 361000 Parking Fines 25,000 25,849 849 4005 361500 Municipal Court Fines 1,000 25,744 24,744
4005 361600 Citations - - -
4005 361800 False Alarm Fines 1,000 900 (100)
4005 363000 Restitution - - -
4005 365000 Late Fees 5,000 5,250 250
Investment Income 4006 371000 Interest Earnings 450,000 412,221 (37,779) 4006 371000 Interest Earnings - RDA 381,784 381,784
4006 371001 Interest Earnings - FMV Investment - (58,407) (58,407) 4006 372000 Rental Income 65,000 104,926 39,926
4006 3720d0 Rental Income - Facilities 480,375 485,805 5,430 Other Revenue 4008 358000 Tourism Admin Fees 18,000 - (18,000) 4008 391000 Miscellaneous Revenue 50,000 262,667 212,667 4008 391600 Gain / Loss Sale of Assets - 3,400 3,400
4008 392000 Contributions - -
4008 393000 Cash Over / Short - 2 2
4008 395000 Other Reimbursements - - -
4008 395002 Library Reimbursements 55,000 11,195 (43,805) 2 REVENUES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
Type Account Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "B"
Other Revenue, cont. 4008 395006 Beach Bus Reimbursements - - - 4008 395200 Loan Payments from RDA 970,886 970,886 -
Transfers In XXXX 396100 Transfers In - - -
TOTAL REVENUES: $ 20,861,987 $ 21,631,321 769,334
3 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL 4110 City Council Personnel $ 116,770 $ 118,721 $ 1,951 Materials & Supplies 17,945 14,421 (3,524)
TOTAL: $ 134,715 $ 133,142 $ (1,573)
4120 City Manager Personnel $ 1,466,969 $ 1,433,978 $ (32,991) Materials & Supplies 9,085 10,399 1,314
Contractual Services 10,000 14,520 4,520
TOTAL: $ 1,486,054 $ 1,458,897 $ (27,157)
4121 Communications Personnel $ 179,690 $ 180,286 $ 596 Materials & Supplies 28,813 25,475 (3,338)
Contractual Services 100,200 36,799 (63,401)
TOTAL: $ 308,703 $ 242,560 $ (66,143)
4125 City Clerk Personnel $ 259,065 $ 228,043 $ (31,022) Materials & Supplies 39,310 21,411 (17,899)
Contractual Services 7,000 4,805 (2,195)
TOTAL: $ 305,375 $ 254,259 $ (51,116)
4140 City Attorney Contractual Services 423,226 461,833 38,607 TOTAL: $ 423,226 $ 461,833 $ 38,607
City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
1 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
4150 Finance Personnel $ 527,614 $ 530,933 $ 3,319
Materials & Supplies 39,695 58,273 18,578
Contractual Services 118,075 119,836 1,761
TOTAL: $ 685,384 $ 709,042 $ 23,658
4180 Public Facilities Materials & Supplies $ 311,250 $ 349,536 $ 38,286 Capital / Outlay 22,400 18,197 (4,203)
TOTAL: $ 333,650 $ 367,733 $ 34,083
4190 Non-Departmental Personnel $ 637,967 $ 638,121 $ 154 Materials & Supplies 687,500 673,931 (13,569)
Contractual Services 144,646 198,241 53,595
TOTAL: $ 1,470,113 $ 1,510,293 $ 40,180
4195 Automated Office Systems Materials & Supplies $ 7,150 $ 5,893 $ (1,257) Contractual Services 419,983 406,164 (13,819)
Capital / Outlay 22,225 11,815 (10,410)
TOTAL: $ 449,358 $ 423,872 $ (25,486)
4210 LA County Sheriff Materials & Supplies $ 658,635 $ 663,950 $ 5,315 Contractual Services 4,987,643 4,982,603 (5,040)
Capital / Outlay 3,131 - (3,131)
TOTAL: $ 5,649,409 $ 5,646,553 $ (2,856)
2 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
4215 Emergency Services Materials & Supplies $ 27,669 $ 19,880 $ (7,789) Contractual Services 50,500 50,000 (500)
TOTAL: $ 78,169 $ 69,880 $ (8,289)
4219 Emergency Incident Materials & Supplies $ - $ 256 $ 256 Contractual Services - 8,049 8,049
TOTAL: $ - $ 8,305 $ 8,305
4220 School Crossing Guards Contractual Services $ 51,828 $ 49,728 $ (2,100) TOTAL: $ 51,828 $ 49,728 $ (2,100)
4240 Animal Control Contractual Services $ 100,000 $ 102,516 $ 2,516 TOTAL: $ 100,000 $ 102,516 $ 2,516
4305 Community Development Personnel $ 1,419,196 $ 1,251,769 $ (167,427) Materials & Supplies 26,270 27,174 904
Contractual Services 393,464 403,949 10,485
TOTAL: $ 1,838,930 $ 1,682,892 $ (156,038)
3 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
4390 Building & Safety Personnel $ 400,214 $ 399,460 $ (754) Materials & Supplies 20,000 8,342 (11,658)
Contractual Services 480,000 523,043 43,043
TOTAL: $ 900,214 $ 930,845 $ 30,631
4420 Recreation Personnel $ 170,271 $ 74,734 $ (95,537) Materials & Supplies 111,548 79,870 (31,678)
Contractual Services 121,909 85,521 (36,388)
TOTAL: $ 403,728 $ 240,125 $ (163,603)
4425 Reyes Adobe Personnel $ 15,268 $ 5,270 $ (9,998)
Materials & Supplies 28,700 24,723 (3,977)
Contractual Services 5,000 4,758 (242)
Capital / Outlay 30,000 19,473 (10,527)
TOTAL: $ 78,968 $ 54,224 $ (24,744)
4426 Recreation Center Personnel $ 124,109 $ 133,358 $ 9,249 Materials & Supplies 334,295 417,442 83,147
Contractual Services 72,850 61,618 (11,232)
Capital / Outlay 84,000 82,190 (1,810)
TOTAL: $ 615,254 $ 694,608 $ 79,354
4 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
4430 Special Events Personnel $ 34,515 $ 29,148 $ (5,367) Materials & Supplies 54,300 52,477 (1,823)
Contractual Services 213,350 218,734 5,384
TOTAL: $ 302,165 $ 300,359 $ (1,806)
4440 Community Services Personnel $ 1,308,139 $ 1,383,952 $ 75,813 Materials & Supplies 128,350 123,121 (5,229)
Contractual Services - - -
TOTAL: $ 1,436,489 $ 1,507,073 $ 70,584
4450 Parks Maintenance Personnel $ - $ - $ -
Materials & Supplies 287,435 245,177 (42,258)
Contractual Services 465,439 437,178 (28,261)
TOTAL: $ 752,874 $ 682,355 $ (70,519)
4505 Public Works Personnel $ 800,822 $ 754,935 $ (45,887) Materials & Supplies 13,900 7,016 (6,884)
Contractual Services 457,000 519,020 62,020
TOTAL: $ 1,271,722 $ 1,280,971 $ 9,249
4510 Traffic Safety Materials & Supplies $ - $ 269 $ 269 Contractual Services 55,000 37,568 (17,432)
TOTAL: $ 55,000 $ 37,837 $ (17,163)
5 EXPENDITURES - FUND 010 - GENERAL FUND
FY 2025-26 FY 2025-26 VARIANCE
DEPT. # DEPARTMENT Account Name PROPOSED BUDGET PRE-AUDIT ACTUAL BUDGET-TO-ACTUAL City of Agoura Hills
FY 2025-26 Pre-Audit Actual vs. FY 2025-26 Adopted Budget Exhibit "C"
4520 Landscape Maintenance Materials & Supplies $ 116,000 $ 107,312 $ (8,688) Contractual Services 186,000 177,713 (8,287)
TOTAL: $ 302,000 $ 285,025 $ (16,975)
4525 Storm Drain & Flood Control Contractual Services $ 371,522 $ 369,291 $ (2,231) TOTAL: $ 371,522 $ 369,291 $ (2,231)
4610 City Beautification / Other ImprovementsContractual Services $ - $ 704 $ 704 TOTAL: $ - $ 704 $ 704
4900 Transfers Out Transfers Out $ 1,054,189 $ 1,054,189 $ - TOTAL: $ 1,054,189 $ 1,054,189 $ -
TOTAL EXPENDITURES: $ 20,859,039 $ 20,559,111 $ (299,928) TOTAL EXPENDITURES - TYPES: Personnel $ 7,460,609 $ 7,162,708 $ (297,901) Materials & Supplies 2,947,850 2,936,348 (11,502)
Contractual Services 9,234,635 9,274,191 39,556
Capital / Outlay 161,756 131,675 (30,081)
Transfers Out 1,054,189 1,054,189 -
TOTAL EXPENDITURES: $ 20,859,039 $ 20,559,111 $ (299,928) 6