City of Camarillo
Revenue & Expenditure Report
(Unaudited)
March 2025
Prepared By:
The Department of Finance
CITY OF CAMARILLO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues:
Sales Taxe: $ 18,920,000 $ 11,205,164 59.22%
roperty Taxe 20,346,312 11,510,874 56.57%
Franchise Taxes 3,204,199 1,000,705 31.23%
Business License Taxes 1,650,000 1,204,089 72.98%
Transient Occupancy Taxes 3,434,000 2,060,950 60.02%
Special Assessments 156,670 - 0.00%
Licenses and permits 2,300,000 1,677,359 72.93%
Subventions and grants 3,431,964 8,018,390 233.64%
Charges for services 1,996,147 1,794,951 89.92%
Investment Earnings 3,705,000 2,569,902 69.36%
Fines and Forfeitures 343,000 249,798 72.83%
Contributions and developer fees 41,476 37,225 89.75%
Miscellaneous 1,765,488 1,391,520 78.82%
Total Revenues 61,294,256 42,720,927 69.70%
Expenditures:
General Government:
City Council 735,620 432,052 58.73%
City Clerk 951,109 539,353 56.71%
City Attorney 521,976 194,942 37.35%
City Manager 2,808,207 1,302,805 46.39%
Finance 2,175,601 1,343,089 61.73%
Human Resources 956,237 596,651 62.40%
Community Development 4,287,643 2,501,562 58.34%
Community & Human Sves 772,380 543,456 70.36%
CIP Administration 589,051 573,016 97.28%
Non-departmental 3,364,312 1,681,737 49.99%
Total General Government 17,162,136 9.708.663 56.57%
CITY OF CAMARILLO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Expenditures (continued):
Public sany operation 309,851 126,743 40.90%
ode Compliance 1,207,365 766,919 63.52%
Police Services 21,875,638 13,609,463 62.21%
Police Grants 111,348 14,734 13.23%
Building & Safety 2,147,482 853,653 39.75%
Total Public Safety 25,651,684 15,371,512 59.92%
Highways and streets 10,664,233 5,963,656 55.92%
Economic Development 634,667 403,280 63.54%
Cultural arts and library services 5,840,990 3,392,030 58.07% Total Expenditures 59,953,710 34,839,141 58.11%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,340,546 7,881,786 587.95%
Other Financing Sources (Uses):
Transfers in 2,373,003 1,395,695 58.82%
Transfers out (4,628,184) (410,400) 8.87%
Total Other Financing Sources (Uses): (2,255,181) 985,295 (43.69%) Net Change in Fund Balance (914,635) 8,867,081 (969.47%) Fund Balance, Beginning of Year 109.522,919
Ending Fund Balance (Projected) 108,608,284
CITY OF CAMARILLO
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
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 1,570,849 56.72% 221 - Zone 1-Mission Oaks MDIA 1,070,676 646,681 60.40% 222 - Zone 2-Wittenberg MD 31,060 18,563 59.76%
223 - Zone 3-Armitos Strm Basir 1,894 1,174 61.99%
224 - Zone 4-Mission Oaks In MD 56,408 30,755 54.52%
225 - Zone 5-Presley MD 20,895 11,675 55.87%
226 - Zone 6-Spanish Hills MD 22,111 14,260 64.49%
227 - Zone 7-Sares/Regis MD 8,831 4,696 53.18%
228 - Zone 8-Vista Las Posas MD 36,277 20,765 57.24%
230 - Zone 10-Adolfo Glen III MD 30,099 17,127 56.90%
231 - Zone 9-Adolfo Glen II MD 42,344 24,768 58.49%
Total Revenues 4,090,016 2,361,313 57.73%
Expenditures by Fund:
220 - Lighting & Landscape MD 6,445,130 4,091,294 63.48% 221 - Zone 1-Mission Oaks MDIA 1,431,938 839,157 58.60% 222 - Zone 2-Wittenberg MD 44,448 24,913 56.05%
223 - Zone 3-Armitos Strm Basin 6,028 2,269 37.64%
224 - Zone 4-Mission Oaks In MD 60,613 39,811 65.68%
225 - Zone 5-Presley MD 26,575 11,724 44.12%
226 - Zone 6-Spanish Hills MD 25,379 15,800 62.26%
227 - Zone 7-Sares/Regis MD 11,960 6,019 50.33%
228 - Zone 8-Vista Las Posas MD 45,003 25,349 56.33%
230 - Zone 10-Adolfo Glen III MD 36,703 22,108 60.23%
231 - Zone 9-Adolfo Glen II MD 47,485 33,727 71.03%
Total Expenditures 8,181,262 5,112,171 62.49%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (4,091,246) (2,750,858) 67.24% 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) $ (2,737,960) 595.24% Fund Balance, Beginning of Year 1,803,694
Ending Fund Balance (Projected) $ 1,343,722
CITY OF CAMARILLO
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
240 - SIBA Fund $ 59,101 90,220 152.65%
251 - Traffic Mitigation Fund 996,416 972,616 97.61%
252 - Bridge Policy Fund 22,432 24,269 108.19%
253 - Storm Drain Fund 340 660 194.12%
261 - Signals Fund 2,626 5,782 220.18%
262 - Underground Utilities Fund 4,058 29,782 733.91%
263 - Street Improvements Fund 29,598 60,803 205.43%
264 - Parking In-lieu Fund 1,045 193 18.47%
Total Revenues 1,115,616 1,184,325 106.16%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,115,616 1,184,325 106.16%
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 (2,304,613) $ 1,184,325 (51.39%) Fund Balance, Beginning of Year 22,098,173
Ending Fund Balance (Projected) $ 19,793,560
CITY OF CAMARILLO
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
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% 29 - Cam Corridor Prjs Ar 50,337 869 1.73%
18 - Low-Mod Inc Hsne Ass 5,459 3,231 59.19%
Total Revenues 6,365,880 894,698 14.05%
Expenditures by Fund:
410 - Capital Improv. Projects 26,320,773 7,929,738 30.13% 429 - Cam Corridor Prjs Area 51,130 248 0.49%
498 - Low-Mod Inc Hsng Asset 51,611 5,000 2.69%
Total Expenditures 26,423,514 7,934,986 30.03%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (20,057,634) (7,040,288) 35.10% 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) $ (7,040,288) 96.39% Fund Balance, Beginning of Year 26,964,034
Ending Fund Balance (Projected) 19,659,969
CITY OF CAMARILLO
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
206 - SB125 Fund 700,000 700,000 100.00%
207 - Article 8c TDA Fund 1,899,000 916,684 48.27%
208 - Article 8a TDA Fund 2,031,896 1,376,741 67.76%
209 - Article 3 TDA Fund 12,000 11,998 99.98%
210 - Gas Tax Fund 2,007,256 1,395,695 69.53%
211 - SB1 Fund 1,822,225 1,168,725 64.14%
275 - Air Quality Fund 428 3,159 738.08%
280 - CDBG Fund 959,307 54,319 5.66%
285 - Library Special Revenue 342,813 346,246 101.00%
286 - Cable PEG Fees 222,297 106,399 47.86%
321 - Library Debt Service 17,869 0.00%
Total Revenues 9,997,222 6,097,835 61.00%
Expenditures by Fund:
206 - SB125 Fund 448,404 0.00%
446,069 196649 111.34%
280 - CDBG Fund
285 - Library Special Revenue 302,481 216,242 71.49%
321 - Library Debt Service 494,515 421,363 85.21%
Total Expenditures 1,691,469 1,134,254 67.06%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 8,305,753 4,963,581 59.76%
Other Financing Sources (Uses):
Transfers in 493,970 408,100 82.62%
Transfers out (13,567,343) (1,407,693) 10.38%
Total Other Financing Sources (Uses): (13,073,373) (999,593) 7.65% Net Change in Fund Balance (4,767,620) 3,963,988 (83.14%) Fund Balance, Beginning of Year 8,348,095
Ending Fund Balance (Projected) $ 3,580,475
CITY OF CAMARILLO
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
805 - Solid Waste 8,978,432 5,878,674 65.48%
810 - Transit 3,119,219 1,779,466 57.05%
815 - Camarillo Ranch Events 446,963 226,293 50.63%
860 - Water Utility 18,543,972 13,095,994 70.62%
861 - Reclaimed Water 395,787 591,003 149.32%
862 - Water Conservation Credit 16,788 19,317 115.06%
863 - Water Capital Projects 482,349 213,837 44.33%
864 - Water Debt Service Fund 3,567 0.00%
Subtotal Water Funds 19,438,896 13,923,718 71.63%
871 - Sanitary District 20,322,411 13,961,667 68.70%
872 - CAMSAN Debt Service 1,368,044 1,049,722 76.73%
873 - CAMSAN Capital Projects 416,670 734,331 176.24%
Subtotal Sanitary District Funds 22,107,125 15,745,720 71.22% Grand Total Revenues 54,090,635 37,553,871 69.43%
Expenses by Fund:
805 - Solid Waste 9,150,010 5,920,067 64.70%
810 - Transit 5,068,051 2,701,559 53.31%
815 - Camarillo Ranch Events 794,983 596,132 74.99%
860 - Water Utility 24,726,628 17,311,045 70.01%
861 - Reclaimed Water 660,920 392,366 59.37%
862 - Water Conservation Credit 683,375 45,245 6.62%
863 - Water Capital Projects 6,788,272 422,107 6.22%
864 - Water Debt Service Fund 2,000 2,750 137.50%
Subtotal Water Funds 32,861,195 18,173,513 55.30%
871 - Sanitary District 21,271,530 12,751,711 59.95%
872 - CAMSAN Debt Service 470,879 236,287 50.18%
873 - CAMSAN Capital Projects 14,495,724 3,261,361 22.50% Subtotal Sanitary District Funds 36,238,133 16,249,359 44.84% Grand Total Expenses 84,112,372 43,640,630 51.88%
Income (Loss) Before Transfers (30,021,737) (6,086,759) 20.27% Transfers in 2,363,940 1,400 0.06%
Transfers out 0.00%
*Adjustment to net position (accrual method) 23,501,535 0.00% Changes in Net Position (4.156.262) (6.085,359) 146.41% Net Position, Beginning of Year 216,435,127
Ending Net Position (Projected) $ 212,278,865
CITY OF CAMARILLO
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended March 2025
Percentage of Current Fiscal Year Elapsed: 75%
Current Actual Percentage of
Budget Year-to-Date Budget
= 2024/25 2024/25 2024/25
Revenues by Fund:
510 - Risk Management $ 2,657,256 $ 1,868,998 70.34%
530 - Information Systems 4,540,329 3,461,712 76.24%
540 - Vehicles & Equipment 2,956,553 2.072,811 70.11%
Total Revenues 10,154,138 7,403,521 72.91%
Expenses by Fund:
510 - Risk Management 2,728,447 2,451,314 89.84%
530 - Information Systems 6,282,342 3,269,173 52.04%
540 - Vehicles & Equipment 3,946,433 1,636,697 41.47%
Total Expenses 12,957,222 7,357,184 56.78%
Income (Loss) Before Transfers (2,803,084) 46,337 (1.65%) Transfers in 0.00%
*Adjustment to net position (accrual method) 3,236,051 439,408 13.58% Changes in Net Position 432,967 $ 485,745 112.19%
Net Position, Beginning of Year 12,302,753
Ending Net Position (Projected) 12,735,720
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Month Ended March 2025
Preliminary
Total Receipts $ 16,111,447
Total Disbursements $ 11,473,255
Fund Balances
Fund Type:
General Fund $ 118,390,000
Special Revenue Funds 34,153,871
Trust Funds * (44,929,200)
Debt Service Fund 506,444
Capital Projects Funds 19,923,746
Internal Service Funds 12,349,091
Enterprise Funds 210,349,772
Total Fund Balances $ 350,743,724
* Successor Agency Fund fund balance includes outstanding bonds.