City of Camarillo
Revenue & Expenditure Report
(Unaudited)
May 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 18,920,000$ 13,572,198$ 71.73%
Property Taxes 20,346,312 19,579,113 96.23%
Franchise Taxes 3,204,199 2,592,367 80.91%
Business License Taxes 1,650,000 1,552,546 94.09%
Transient Occupancy Taxes 3,434,000 2,604,807 75.85% Special Assessments 156,670 - 0.00%
Licenses and permits 2,300,000 1,958,700 85.16%
Subventions and grants 3,063,982 713,097 23.27%
Charges for services 1,996,147 2,701,789 135.35%
Investment Earnings 3,705,000 3,430,374 92.59%
Fines and Forfeitures 343,000 342,120 99.74%
Contributions and developer fees 41,476 69,266 167.00% Miscellaneous 1,765,488 1,702,505 96.43%
Total Revenues 60,926,274 50,818,882 83.41%
Expenditures:
General Government:
City Council 735,620 503,393 68.43%
City Clerk 951,109 659,868 69.38%
City Attorney 521,976 260,329 49.87%
City Manager 2,808,207 1,777,152 63.28%
Finance 2,175,601 1,703,799 78.31%
Human Resources 956,237 729,418 76.28%
Community Development 4,287,643 3,153,390 73.55%
Community & Human Svcs 772,380 684,493 88.62%
PW CIP Administration 589,051 756,913 128.50%
Non-departmental 3,304,312 2,172,510 65.75%
Total General Government 17,102,136 12,401,265 72.51%
CITY OF CAMARILLO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
1 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 May 2025
Percentage of Current Fiscal Year Elapsed: 92%
Expenditures (continued):
Public Safety:
Emergency Operations 309,851 183,512 59.23%
Code Compliance 1,207,365 976,386 80.87%
Police Services 21,875,638 17,063,567 78.00%
Police Grants 111,348 19,449 17.47%
Building & Safety 2,147,482 1,102,675 51.35%
Total Public Safety 25,651,684 19,345,589 75.42%
Highways and streets 10,534,233 7,486,291 71.07%
Economic Development 634,667 502,972 79.25%
Cultural arts and library services 5,840,990 4,498,578 77.02% Total Expenditures 59,763,710 44,234,695 74.02%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,162,564 6,584,187 566.35% Other Financing Sources (Uses):
Transfers in 2,373,003 1,553,165 65.45%
Transfers out (4,628,184) (423,600) 9.15%
Total Other Financing Sources (Uses): (2,255,181) 1,129,565 (50.09%) Net Change in Fund Balance (1,092,617) 7,713,752$ (705.99%) Fund Balance, Beginning of Year 109,522,919
Ending Fund Balance (Projected) 108,430,302$
2 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$ 2,656,570$ 95.93% 221 - Zone 1-Mission Oaks MD1A 1,070,676 1,138,017 106.29% 222 - Zone 2-Wittenberg MD 31,060 31,850 102.54% 223 - Zone 3-Armitos Strm Basin 1,894 1,792 94.61% 224 - Zone 4-Mission Oaks In MD 56,408 57,265 101.52% 225 - Zone 5-Presley MD 20,895 20,665 98.90%
226 - Zone 6-Spanish Hills MD 22,111 23,580 106.64% 227 - Zone 7-Sares/Regis MD 8,831 8,619 97.60%
228 - Zone 8-Vista Las Posas MD 36,277 35,467 97.77% 230 - Zone 10-Adolfo Glen III MD 30,099 30,642 101.80% 231 - Zone 9-Adolfo Glen II MD 42,344 43,307 102.27% Total Revenues 4,090,016 4,047,774 98.97%
Expenditures by Fund:
220 - Lighting & Landscape MD 6,445,130 5,301,583 82.26% 221 - Zone 1-Mission Oaks MD1A 1,431,938 937,600 65.48% 222 - Zone 2-Wittenberg MD 44,448 27,618 62.14% 223 - Zone 3-Armitos Strm Basin 6,028 2,495 41.39% 224 - Zone 4-Mission Oaks In MD 60,613 45,140 74.47% 225 - Zone 5-Presley MD 26,575 14,029 52.79%
226 - Zone 6-Spanish Hills MD 25,379 21,465 84.58% 227 - Zone 7-Sares/Regis MD 11,960 6,497 54.32%
228 - Zone 8-Vista Las Posas MD 45,003 30,065 66.81% 230 - Zone 10-Adolfo Glen III MD 36,703 25,077 68.32% 231 - Zone 9-Adolfo Glen II MD 47,485 37,348 78.65% Total Expenditures 8,181,262 6,448,917 78.83%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (4,091,246) (2,401,143) 58.69% Other Financing Sources (Uses):
Transfers in 3,631,274 13,098 0.36%
Total Other Financing Sources (Uses): 3,631,274 13,098 0.36% Net Change in Fund Balance (459,972) (2,388,045)$ 519.17% Fund Balance, Beginning of Year 1,803,694
Ending Fund Balance (Projected) 1,343,722$ `
CITY OF CAMARILLO
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
3 Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
240 - SIBA Fund 59,101$ 134,181$ 227.04%
251 - Traffic Mitigation Fund 996,416 1,101,236 110.52% 252 - Bridge Policy Fund 22,432 137,650 613.63%
253 - Storm Drain Fund 340 981 288.53%
261 - Signals Fund 2,626 8,600 327.49%
262 - Underground Utilities Fund 4,058 33,924 835.98% 263 - Street Improvements Fund 29,598 90,108 304.44% 264 - Parking In-lieu Fund 1,045 287 27.46%
Total Revenues 1,115,616 1,506,967 135.08%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,115,616 1,506,967 135.08% 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) 1,506,967$ (65.39%) Fund Balance, Beginning of Year 22,098,173
Ending Fund Balance (Projected) 19,793,560$
CITY OF CAMARILLO
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
4 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$ 930,920$ 14.75% 429 - Cam Corridor Prjs Area 50,337 1,267 2.52%
498 - Low-Mod Inc Hsng Asset 5,459 4,770 87.38%
Total Revenues 6,365,880 936,957 14.72%
Expenditures by Fund:
410 - Capital Improv. Projects 26,571,216 8,706,606 32.77% 429 - Cam Corridor Prjs Area 51,130 4,402 8.61%
498 - Low-Mod Inc Hsng Asset 51,611 5,000 9.69%
Total Expenditures 26,673,957 8,716,008 32.68%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (20,308,077) (7,779,051) 38.31% 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 (7,554,508) (7,779,051)$ 102.97% Fund Balance, Beginning of Year 26,964,034
Ending Fund Balance (Projected) 19,409,526$
CITY OF CAMARILLO
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
5 Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
202 - Grants Fund -$ 7,305,293$ 0.00%
206 - SB125 Fund 700,000 704,141 100.59%
207 - Article 8c TDA Fund 1,899,000 1,229,106 64.72% 208 - Article 8a TDA Fund 2,031,896 1,849,139 91.01% 209 - Article 3 TDA Fund 12,000 11,998 99.98%
210 - Gas Tax Fund 2,007,256 1,647,004 82.05%
211 - SB1 Fund 1,822,225 1,496,083 82.10%
275 - Air Quality Fund 428 4,698 1097.66%
280 - CDBG Fund 959,307 54,879 5.72%
285 - Library Special Revenue 342,813 352,280 102.76% 286 - Cable PEG Fees 222,297 128,130 57.64%
321 - Library Debt Service - 19,571 0.00%
Total Revenues 9,997,222 14,802,322 148.06%
Expenditures by Fund:
206 - SB125 Fund 448,404 30,058 6.70%
280 - CDBG Fund 511,011 539,886 105.65%
285 - Library Special Revenue 302,481 264,713 87.51% 286 - Cable PEG Fees - - 0.00%
321 - Library Debt Service 494,515 421,818 85.30%
Total Expenditures 1,756,411 1,256,475 71.54%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 8,240,811 13,545,847 164.38% Other Financing Sources (Uses):
Transfers in 493,970 408,100 82.62%
Transfers out (13,567,343) (1,565,163) 11.54%
Total Other Financing Sources (Uses): (13,073,373) (1,157,063) 8.85% Net Change in Fund Balance (4,832,562) 12,388,784$ (256.36%) `
Fund Balance, Beginning of Year 8,348,095
Ending Fund Balance (Projected) 3,515,533$
CITY OF CAMARILLO
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
6 Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
805 - Solid Waste 8,978,432$ 7,410,609$ 82.54% 810 - Transit 3,119,219 1,960,105 62.84% 815 - Camarillo Ranch Events 446,963 290,970 65.10% 860 - Water Utility 18,543,972 16,411,059 88.50% 861 - Reclaimed Water 395,787 748,850 189.21% 862 - Water Conservation Credit 16,788 28,501 169.77% 863 - Water Capital Projects 482,349 391,470 81.16% 864 - Water Debt Service Fund - 5,190 0.00% Subtotal Water Funds 19,438,896 17,585,070 90.46% 871 - Sanitary District 20,322,411 17,619,949 86.70% 872 - CAMSAN Debt Service 1,368,044 1,726,250 126.18% 873 - CAMSAN Capital Projects 416,670 1,181,879 283.65% Subtotal Sanitary District Funds 22,107,125 20,528,078 92.86% Grand Total Revenues 54,090,635 47,774,832 88.32% Expenses by Fund:
805 - Solid Waste 9,150,010 7,405,268 80.93% 810 - Transit 5,068,051 4,254,922 83.96% 815 - Camarillo Ranch Events 794,983 666,578 83.85% 860 - Water Utility 24,726,628 21,553,109 87.17% 861 - Reclaimed Water 660,920 462,394 69.96% 862 - Water Conservation Credit 683,375 56,795 8.31% 863 - Water Capital Projects 6,788,272 575,636 8.48% 864 - Water Debt Service Fund 2,000 3,270 163.50% Subtotal Water Funds 32,861,195 22,651,204 68.93% 871 - Sanitary District 21,271,530 15,833,567 74.44% 872 - CAMSAN Debt Service 470,879 237,002 50.33% 873 - CAMSAN Capital Projects 14,495,724 4,687,244 32.34% Subtotal Sanitary District Funds 36,238,133 20,757,813 57.28% Grand Total Expenses 84,112,372 55,735,785 66.26% Income (Loss) Before Transfers (30,021,737) (7,960,953) 26.52% Transfers in 2,363,940 14,400 0.61% Transfers out - - 0.00% *Adjustment to net position (accrual method) 23,701,535 6,994,804 29.51% Changes in Net Position (3,956,262) (951,749)$ 24.06% Net Position, Beginning of Year 216,435,127
Ending Net Position (Projected) 212,478,865$
CITY OF CAMARILLO
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
7 Current Actual Percentage of
Budget Year-to-Date Budget
2024/25 2024/25 2024/25
Revenues by Fund:
510 - Risk Management 2,657,256$ 2,357,829$ 88.73% 530 - Information Systems 4,540,329 4,250,890 93.63% 540 - Vehicles & Equipment 2,956,553 2,584,908 87.43% Total Revenues 10,154,138 9,193,627 90.54%
Expenses by Fund:
510 - Risk Management 2,728,447 2,580,606 94.58%
530 - Information Systems 6,282,342 3,912,031 62.27% 540 - Vehicles & Equipment 4,071,433 3,512,042 86.26% Total Expenses 13,082,222 10,004,679 76.48%
Income (Loss) Before Transfers (2,928,084) (811,052) 27.70% *Adjustment to net position (accrual method) 3,236,051 2,113,944 65.32% Changes in Net Position 307,967 1,302,892$ 423.06% Net Position, Beginning of Year 12,302,753
Ending Net Position (Projected) 12,610,720$
CITY OF CAMARILLO
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended May 2025
Percentage of Current Fiscal Year Elapsed: 92%
8 Total Receipts 13,384,784$
Total Disbursements 11,707,425$
Fund Balances
Fund Type:
General Fund 117,236,670$
Special Revenue Funds 43,249,977
Trust Funds * (44,711,120)
Debt Service Fund 507,691
Capital Projects Funds 19,184,984
Internal Service Funds 11,491,701
Enterprise Funds 208,488,579
Total Fund Balances 355,448,482$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended May 2025