City of Camarillo
Revenue & Expenditure Report
(Unaudited)
July 2025
Prepared By:
The Department of Finance
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues:
Sales Taxes 18,750,000$ 1,773,422$ 9.46%
Property Taxes 20,606,432 334,663 1.62%
Franchise Taxes 3,155,948 - 0.00%
Business License Taxes 1,683,000 149,056 8.86%
Transient Occupancy Taxes 3,608,133 279,722 7.75%
Special Assessments 156,670 - 0.00%
Licenses and permits 2,324,340 146,547 6.30%
Subventions and grants 654,000 88,939 13.60%
Charges for services 2,550,160 174,584 6.85%
Investment Earnings 3,648,068 76,930 2.11%
Fines and Forfeitures 467,000 61,063 13.08%
Contributions and developer fees 83,041 - 0.00%
Miscellaneous 1,033,834 6,682 0.65%
Total Revenues 58,720,626 3,091,608 5.26%
Expenditures:
General Government:
City Council 718,238 17,710 2.47%
City Clerk 775,944 27,979 3.61%
City Attorney 460,060 (6,091) (1.32%)
City Manager 2,818,951 88,687 3.15%
Finance 1,892,011 96,518 5.10%
Human Resources 1,083,829 46,722 4.31%
Community Development 4,084,840 160,312 3.92%
Community & Human Svcs 1,879,186 16,466 0.88%
PW CIP Administration 752,417 76,792 10.21%
Non-departmental 3,065,658 51,389 1.68%
Total General Government 17,531,134 576,484 3.29%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
Expenditures (continued):
Public Safety:
Emergency Operations 298,413 8,011 2.68%
Code Compliance 1,207,362 45,757 3.79%
Police Services 22,275,622 11,783 0.05%
Police Grants 49,765 - 0.00%
Building & Safety 2,162,844 - 0.00%
Total Public Safety 25,994,006 65,551 0.25%
Highways and streets 9,601,833 266,705 2.78%
Economic Development 781,911 28,879 3.69%
Cultural arts and library services 4,856,612 71,116 1.46% Total Expenditures 58,765,496 1,008,735 1.72%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (44,870) 2,082,873 (4642.02%) Other Financing Sources (Uses):
Transfers in 2,018,831 - 0.00%
Transfers out (4,602,329) - 0.00%
Total Other Financing Sources (Uses): (2,583,498) - 0.00% Net Change in Fund Balance (2,628,368) 2,082,873$ (79.25%) Fund Balance, Beginning of Year (preliminary) 113,509,293 Ending Fund Balance (Projected) 110,880,925$
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
220 - Lighting & Landscape MD 2,923,558$ 106,764$ 3.65% 221 - Zone 1-Mission Oaks MD1A 1,088,808 43,400 3.99% 222 - Zone 2-Wittenberg MD 33,208 848 2.55%
223 - Zone 3-Armitos Strm Basin 1,869 84 4.49%
224 - Zone 4-Mission Oaks In MD 59,252 406 0.69%
225 - Zone 5-Presley MD 21,476 534 2.49%
226 - Zone 6-Spanish Hills MD 23,358 445 1.91%
227 - Zone 7-Sares/Regis MD 9,628 253 2.63%
228 - Zone 8-Vista Las Posas MD 38,128 657 1.72%
230 - Zone 10-Adolfo Glen III MD 31,593 771 2.44%
231 - Zone 9-Adolfo Glen II MD 43,844 445 1.01%
Total Revenues 4,274,722 154,607 3.62%
Expenditures by Fund:
220 - Lighting & Landscape MD 6,494,749 142,571 2.20% 221 - Zone 1-Mission Oaks MD1A 1,204,142 - 0.00%
222 - Zone 2-Wittenberg MD 46,400 - 0.00%
223 - Zone 3-Armitos Strm Basin 6,349 - 0.00%
224 - Zone 4-Mission Oaks In MD 63,848 - 0.00%
225 - Zone 5-Presley MD 27,000 301 1.11%
226 - Zone 6-Spanish Hills MD 26,520 795 3.00%
227 - Zone 7-Sares/Regis MD 12,260 - 0.00%
228 - Zone 8-Vista Las Posas MD 43,874 762 1.74%
230 - Zone 10-Adolfo Glen III MD 40,787 - 0.00%
231 - Zone 9-Adolfo Glen II MD 50,116 - 0.00%
Total Expenditures 8,016,045 144,429 1.80%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,741,323) 10,178 (0.27%) Other Financing Sources (Uses):
Transfers in 3,587,671 - 0.00%
Total Other Financing Sources (Uses): 3,587,671 - 0.00% Net Change in Fund Balance (153,652) 10,178$ (6.62%) Fund Balance, Beginning of Year (preliminary) 1,343,722 Ending Fund Balance (Projected) 1,190,070$
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
240 - SIBA Fund 165,190$ -$ 0.00%
251 - Traffic Mitigation Fund 861,165 - 0.00%
252 - Bridge Policy Fund 33,449 - 0.00%
253 - Storm Drain Fund 1,208 - 0.00%
261 - Signals Fund 10,588 - 0.00%
262 - Underground Utilities Fund 15,970 - 0.00%
263 - Street Improvements Fund 111,328 - 0.00%
264 - Parking In-lieu Fund 353 - 0.00%
Total Revenues 1,199,251 - 0.00%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,199,251 - 0.00%
Other Financing Sources (Uses):
Transfers in - - 0.00%
Transfers out (1,889,599) - 0.00%
Total Other Financing Sources (Uses): (1,889,599) - 0.00% Net Change in Fund Balance (690,348) -$ 0.00%
Fund Balance, Beginning of Year (preliminary) 19,793,560 Ending Fund Balance (Projected) 19,103,212$
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
410 - Capital Improv. Projects 2,837,481$ -$ 0.00% 429 - Cam Corridor Prjs Area 1,496 - 0.00%
498 - Low-Mod Inc Hsng Asset 5,748 - 0.00%
Total Revenues 2,844,725 - 0.00%
Expenditures by Fund:
410 - Capital Improv. Projects 22,514,735 3,500 0.02% 429 - Cam Corridor Prjs Area 50,000 - 0.00%
498 - Low-Mod Inc Hsng Asset 50,826 - 0.00%
Total Expenditures 22,615,561 3,500 0.02%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (19,770,836) (3,500) 0.02% Other Financing Sources (Uses):
Transfers in 12,916,639 - 0.00%
Total Other Financing Sources (Uses): 12,916,639 - 0.00% Net Change in Fund Balance (6,854,197) (3,500)$ 0.05% Fund Balance, Beginning of Year (preliminary) 19,409,526 Ending Fund Balance (Projected) 12,555,329$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
206 - SB125 Fund 1,000,000.00$ $ - 0.00% 207 - Article 8c TDA Fund 1,677,664 - 0.00%
208 - Article 8a TDA Fund 1,719,532 - 0.00%
209 - Article 3 TDA Fund 12,000 - 0.00%
210 - Gas Tax Fund 2,018,831 170,040 8.42%
211 - SB1 Fund 1,968,379 161,866 8.22%
275 - Air Quality Fund 5,784 - 0.00%
280 - CDBG Fund 657,846 31,233 4.75%
285 - Library Special Revenue 355,523 - 0.00%
286 - Cable PEG Fees 258,885 - 0.00%
Total Revenues 9,674,444 363,139 3.75%
Expenditures by Fund:
280 - CDBG Fund 527,058 - 0.00%
285 - Library Special Revenue 300,722 - 0.00%
321 - Library Debt Service 492,151 - 0.00%
Total Expenditures 1,319,931 - 0.00%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 8,354,513 363,139 4.35%
Other Financing Sources (Uses):
Transfers in 492,151 - 0.00%
Transfers out (14,735,535) - 0.00%
Total Other Financing Sources (Uses): (14,243,384) - 0.00% Net Change in Fund Balance (5,888,871) 363,139$ (6.17%) Fund Balance, Beginning of Year (preliminary) 3,509,906 Ending Fund Balance (Projected) (2,378,965)$
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
805 - Solid Waste 617,628$ 576,845$ 93.40%
810 - Transit 2,404,759 13,454 0.56%
815 - Camarillo Ranch Events 501,000 57,419 11.46%
860 - Water Utility 22,933,287 2,118,979 9.24%
861 - Reclaimed Water 467,973 81,217 17.36%
862 - Water Conservation Credit 34,247 - 0.00%
863 - Water Capital Projects 459,376 - 0.00%
Subtotal Water Funds 23,894,883 2,200,196 9.21%
871 - Sanitary District 22,519,826 1,691,439 7.51%
872 - CAMSAN Debt Service 1,855,861 68,433 3.69%
873 - CAMSAN Capital Projects 1,046,016 - 0.00%
Subtotal Sanitary District Funds 25,421,703 1,759,872 6.92% Grand Total Revenues 52,839,973 4,607,786 8.72%
Expenses by Fund:
805 - Solid Waste 816,329 10,927 1.34%
810 - Transit 3,966,390 21,246 0.54%
815 - Camarillo Ranch Events 832,109 10,424 1.25%
860 - Water Utility 23,341,945 501,965 2.15%
861 - Reclaimed Water 494,241 20,671 4.18%
862 - Water Conservation Credit 7,000 - 0.00%
863 - Water Capital Projects 8,049,869 - 0.00%
Subtotal Water Funds 31,893,055 522,636 1.64%
871 - Sanitary District 19,045,757 524,433 2.75%
872 - CAMSAN Debt Service 515,026 - 0.00%
873 - CAMSAN Capital Projects 5,480,000 - 0.00%
Subtotal Sanitary District Funds 25,040,783 524,433 2.09% Grand Total Expenses 62,548,666 1,089,666 1.74%
Income (Loss) Before Transfers (9,708,693) 3,518,120 (36.24%) Transfers in 2,212,171 - 0.00%
*Adjustment to net position (accrual method) 14,389,869 - 0.00% Changes in Net Position 6,893,347 3,518,120$ 51.04%
Fund Balance, Beginning of Year (preliminary) 212,478,865 Ending Net Position (Projected) 219,372,212$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
510 - Risk Management 2,958,975$ 98,995$ 3.35%
530 - Information Systems 6,623,127 18,580 0.28%
540 - Vehicles & Equipment 2,962,656 - 0.00%
Total Revenues 12,544,758 117,575 0.94%
Expenses by Fund:
510 - Risk Management 3,152,096 2,203,788 69.92%
530 - Information Systems 6,239,261 411,175 6.59%
540 - Vehicles & Equipment 3,011,240 42,616 1.42%
Total Expenses 12,402,597 2,657,579 21.43%
Income (Loss) Before Transfers 142,161 (2,540,004) (1786.71%) *Adjustment to net position (accrual method) 2,105,400 - 0.00% Changes in Net Position 2,247,561 (2,540,004)$ (113.01%) Fund Balance, Beginning of Year (preliminary) 12,610,720 Ending Net Position (Projected) 14,858,281$
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended July 2025
Percentage of Current Fiscal Year Elapsed: 8%
Total Receipts 8,822,279$
Total Disbursements 17,158,420$
Fund Balances
Fund Type:
General Fund 115,592,166$
Special Revenue Funds 39,224,181
Trust Funds * (39,418,903)
Debt Service Fund 496,306
Capital Projects Funds 19,108,467
Internal Service Funds 8,878,129
Enterprise Funds 206,104,947
Total Fund Balances 349,985,293$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended July 2025