City of Camarillo
Revenue & Expenditure Report
(Unaudited)
January 2025
Prepared By:
The Department of Finance
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues:
Sales Taxes 19,500,000$ 7,989,579 $ 40.97% Property Taxes 19,940,000 11,372,967 57.04% Franchise Taxes 3,204,199 542,663 16.94% Business License Taxes 1,650,000 971,915 58.90% Transient Occupancy Taxes 3,434,000 1,591,593 46.35% Special Assessments 156,670 - 0.00% Licenses and permits 2,300,000 1,416,330 61.58% Subventions and grants 3,063,982 403,369 13.16% Charges for services 2,413,647 1,279,878 53.03% Investment Earnings 2,840,000 1,327,545 46.74% Fines and Forfeitures 343,000 182,993 53.35% Contributions and developer fees 41,476 37,225 89.75% Miscellaneous 1,765,488 1,088,982 61.68% Total Revenues 60,652,462 28,205,039 46.50% Expenditures:
General Government:
City Council 735,620 347,892 47.29% City Clerk 951,109 423,386 44.51% City Attorney 521,976 149,473 28.64% City Manager 2,808,207 904,032 32.19% Finance 2,175,601 1,057,520 48.61% Human Resources 901,237 486,449 53.98% Community Development 4,265,118 1,885,825 44.22% Community & Human Svcs 772,380 358,305 46.39% CIP Administration 589,051 706,315 119.91% Non-departmental 3,364,312 1,139,828 33.88% Total General Government 17,084,611 7,459,025 43.66%
CITY OF CAMARILLO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended January 2025
Percentage of Current Fiscal Year Elapsed: 58%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
CITY OF CAMARILLO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended January 2025
Percentage of Current Fiscal Year Elapsed: 58%
Expenditures (continued):
Public Safety:
Emergency Operations 309,851 87,946 28.38% Code Compliance 1,207,365 590,469 48.91% Police Services 21,875,638 9,613,670 43.95% Police Grants 40,686 11,147 27.40% Building & Safety 2,147,482 612,542 28.52% Total Public Safety 25,581,022 10,915,774 42.67% Highways and streets 10,664,233 4,612,724 43.25% Economic Development 634,667 324,505 51.13% Cultural arts and library services 5,840,990 2,613,166 44.74% Total Expenditures 59,805,523 25,925,194 43.35% Excess (Deficiency) of Revenues
Over (Under) Expenditures 846,939 2,279,845 269.19% Other Financing Sources (Uses):
Transfers in 2,373,003 915,269 38.57% Transfers out (4,628,184) (410,300) 8.87% Total Other Financing Sources (Uses): (2,255,181) 504,969 (22.39%) Net Change in Fund Balance (1,408,242) 2,784,814 $ (197.75%) Fund Balance, Beginning of Year 109,522,919
Ending Fund Balance (Projected) 108, 114,677$
*Beginning fund balance for FY 2021/22 is preliminary and based on preliminary FY 2020/21 ending fund balance.
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
220 - Lighting & Landscape MD 2,769,421$ 1,566,065 $ 56.55% 221 - Zone 1-Mission Oaks MD1A 1,070,676 634,562 59.27% 222 - Zone 2-Wittenberg MD 31,060 17,683 56.93% 223 - Zone 3-Armitos Strm Basin 1,894 1,175 62.04% 224 - Zone 4-Mission Oaks In MD 56,408 30,257 53.64% 225 - Zone 5-Presley MD 20,895 11,424 54.67% 226 - Zone 6-Spanish Hills MD 22,111 13,890 62.82% 227 - Zone 7-Sares/Regis MD 8,831 4,589 51.96% 228 - Zone 8-Vista Las Posas MD 36,277 20,480 56.45% 230 - Zone 10-Adolfo Glen III MD 30,099 16,580 55.08% 231 - Zone 9-Adolfo Glen II MD 42,344 24,210 57.17% Total Revenues 4,090,016 2,340,915 57.23% Expenditures by Fund:
220 - Lighting & Landscape MD 6,445,130 3,210,891 49.82% 221 - Zone 1-Mission Oaks MD1A 1,431,938 670,313 46.81% 222 - Zone 2-Wittenberg MD 44,448 20,017 45.03% 223 - Zone 3-Armitos Strm Basin 6,028 1,818 30.16% 224 - Zone 4-Mission Oaks In MD 60,613 31,339 51.70% 225 - Zone 5-Presley MD 26,575 10,202 38.39% 226 - Zone 6-Spanish Hills MD 25,379 14,575 57.43% 227 - Zone 7-Sares/Regis MD 11,960 5,064 42.34% 228 - Zone 8-Vista Las Posas MD 45,003 21,088 46.86% 230 - Zone 10-Adolfo Glen III MD 36,703 17,472 47.60% 231 - Zone 9-Adolfo Glen II MD 47,485 26,507 55.82% Total Expenditures 8,181,262 4,029,286 49.25% Excess (Deficiency) of Revenues
Over (Under) Expenditures (4,091,246) (1,688,371) 41.27% Other Financing Sources (Uses):
Transfers in 3,631,274 12,898 0.36% Total Other Financing Sources (Uses): 3,631,274 12,898 0.36% Net Change in Fund Balance (459,972) (1,675,473) $ 364.26% Fund Balance, Beginning of Year 1,803,694
Ending Fund Balance (Projected) 1,343,722 $
Percentage of Current Fiscal Year Elapsed: 58%
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended January 2025
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
240 - SIBA Fund 59,101$ 43,182 $ 73.06% 251 - Traffic Mitigation Fund 1,461,037 835,613 57.19% 252 - Bridge Policy Fund 162,613 15,765 9.69% 253 - Storm Drain Fund 340 316 92.94% 261 - Signals Fund 2,626 2,768 105.41% 262 - Underground Utilities Fund 4,058 3,988 98.28% 263 - Street Improvements Fund 29,598 29,102 98.32% 264 - Parking In-lieu Fund 1,045 92 8.80% Total Revenues 1,720,418 930,826 54.10% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,720,418 930,826 54.10% Other Financing Sources (Uses):
Transfers out (3,420,229) - 0.00% Total Other Financing Sources (Uses): (3,420,229) - 0.00% Net Change in Fund Balance (1,699,811) 930,826 $ (54.76%) Fund Balance, Beginning of Year 22,098,173
Ending Fund Balance (Projected) 20,398,362$
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
Preliminary - Month Ended January 2025
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
410 - Capital Improv. Projects 6,310,084$ 890,598 $ 14.11% 429 - Cam Corridor Prjs Area 50,337 443 0.88% 498 - Low-Mod Inc Hsng Asset 5,459 1,546 28.32% Total Revenues 6,365,880 892,587 14.02% Expenditures by Fund:
410 - Capital Improv. Projects 26,320,773 5,653,891 21.48% 429 - Cam Corridor Prjs Area 51,130 248 0.49% 498 - Low-Mod Inc Hsng Asset 51,611 5,000 9.69% Total Expenditures 26,423,514 5,659,139 21.42% Excess (Deficiency) of Revenues
Over (Under) Expenditures (20,057,634) (4,766,552) 23.76% Other Financing Sources (Uses):
Transfers in 12,936,917 - 0.00% Transfers out (183,348) - 0.00% Total Other Financing Sources (Uses): 12,753,569 - 0.00% Net Change in Fund Balance (7,304,065) (4,766,552) $ 65.26% Fund Balance, Beginning of Year 26,964,034
Ending Fund Balance (Projected) 19, 659,969$
CAPITAL PROJECTS FUNDS
Preliminary - Month Ended January 2025
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
206 - SB125 Fund 227,000$ 700,000 $ 308.37% 207 - Article 8c TDA Fund 1,681,000 607,569 36.14% 208 - Article 8a TDA Fund 1,831,896 908,491 49.59% 209 - Article 3 TDA Fund 12,000 11,998 99.98% 210 - Gas Tax Fund 1,957,227 1,099,031 56.15% 211 - SB1 Fund 1,822,225 830,886 45.60% 275 - Air Quality Fund 428 1,512 353.27% 280 - CDBG Fund 959,307 54,319 5.66% 285 - Library Special Revenue 342,813 339,534 99.04% 286 - Cable PEG Fees 222,297 43,900 19.75% 321 - Library Debt Service - 12,787 0.00% Total Revenues 9,056,193 4,610,027 50.90% Expenditures by Fund:
206 - SB125 Fund 227,000 - 0.00% 280 - CDBG Fund 446,069 488,575 109.53% 285 - Library Special Revenue 302,481 186,677 61.72% 321 - Library Debt Service 494,515 421,363 85.21% Total Expenditures 1,470,065 1,096,615 74.60% Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,586,128 3,513,412 46.31% Other Financing Sources (Uses):
Transfers in 493,970 408,000 82.60% Transfers out (13,349,343) (927,267) 6.95% Total Other Financing Sources (Uses): (12,855,373) (519,267) 4.04% Net Change in Fund Balance (5,269,245) 2,994,145 $ (56.82%) Fund Balance, Beginning of Year 8,348,095
Ending Fund Balance (Projected) 3, 078,850$
OTHER GOVERNMENTAL FUNDS
Preliminary - Month Ended January 2025
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
805 - Solid Waste 8,978,432$ 4,357,592 $ 48.53% 810 - Transit 2,322,925 947,166 40.77% 815 - Camarillo Ranch Events 446,963 220,852 49.41% 860 - Water Utility 17,546,972 10,537,528 60.05% 861 - Reclaimed Water 395,787 509,091 128.63% 862 - Water Conservation Credit 16,788 9,329 55.57% 863 - Water Capital Projects 482,349 69,047 14.31% 864 - Water Debt Service Fund - 1,778 0.00% Subtotal Water Funds 18,441,896 11,126,773 60.33% 871 - Sanitary District 18,689,069 10,382,176 55.55% 872 - CAMSAN Debt Service 1,368,044 1,032,412 75.47% 873 - CAMSAN Capital Projects 416,670 253,983 60.96% Subtotal Sanitary District Funds 20,473,783 11,668,571 56.99% Grand Total Revenues 50,663,999 28,320,954 55.90% Expenses by Fund:
805 - Solid Waste 9,150,010 4,403,295 48.12% 810 - Transit 4,868,051 2,806,038 57.64% 815 - Camarillo Ranch Events 794,983 520,723 65.50% 860 - Water Utility 23,683,888 13,257,203 55.98% 861 - Reclaimed Water 660,920 328,806 49.75% 862 - Water Conservation Credit 683,375 33,451 4.89% 863 - Water Capital Projects 6,649,048 302,673 4.55% 864 - Water Debt Service Fund 2,000 2,750 137.50% Subtotal Water Funds 31,679,231 13,924,883 43.96% 871 - Sanitary District 21,436,530 9,591,413 44.74% 872 - CAMSAN Debt Service 470,879 236,287 50.18% 873 - CAMSAN Capital Projects 14,495,724 1,160,131 8.00% Subtotal Sanitary District Funds 36,403,133 10,987,831 30.18% Grand Total Expenses 82,895,408 32,642,770 39.38% Income (Loss) Before Transfers (32,231,409) (4,321,816) 13.41% Transfers in 2,145,940 1,400 0.07% Transfers out - - 0.00% *Adjustment to net position (accrual method) 23,362,311 - 0.00% Changes in Net Position (6,723,158) (4,320,416) $ 64.26% Net Position, Beginning of Year 216,435,127
Ending Net Position (Projected) 209,711,969 $
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended January 2025
Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
510 - Risk Management 2,657,256$ 1,449,427 $ 54.55% 530 - Information Systems 4,540,329 2,670,590 58.82% 540 - Vehicles & Equipment 2,956,553 1,519,008 51.38% Total Revenues 10,154,138 5,639,264 55.54% Expenses by Fund:
510 - Risk Management 2,654,777 2,349,199 88.49% 530 - Information Systems 5,720,904 2,402,790 42.00% 540 - Vehicles & Equipment 3,946,433 2,848,946 72.19% Total Expenses 12,322,114 7,600,951 61.69% Income (Loss) Before Transfers (2,167,976) (1,961,687) 90.48% Transfers in - - 0.00% *Adjustment to net position (accrual method) 3,236,051 2,014,609 62.26% Changes in Net Position 1,068,075 52,922 $ 4.95% Net Position, Beginning of Year 12,302,753
Ending Net Position (Projected) 13,370,828$
INTERNAL SERVICE FUNDS
Preliminary - Month Ended January 2025
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Total Receipts 16,353,909 $
Total Disbursements 10,127,857 $
Fund Balances
Fund Type:
General Fund 112,384,278 $
Special Revenue Funds 33,998,198
Trust Funds * (43,865,457)
Debt Service Fund 501,262
Capital Projects Funds 22,197,483
Internal Service Funds 10,341,066
Enterprise Funds 212,114,716
Total Fund Balances 347,671,546$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended January 2025