City of Camarillo
Revenue & Expenditure Report
(Unaudited)
August 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$ 805,909 $ 4.30% Property Taxes 20,606,432 48,512 0.24% Franchise Taxes 3,155,948 350,908 11.12% Business License Taxes 1,683,000 263,185 15.64% Transient Occupancy Taxes 3,608,133 305,219 8.46% Special Assessments 156,670 - 0.00% Licenses and permits 2,324,340 395,603 17.02% Subventions and grants 654,000 96,609 14.77% Charges for services 2,550,160 368,331 14.44% Investment Earnings 3,648,068 41,895 1.15% Fines and Forfeitures 467,000 22,026 4.72% Contributions and developer fees 83,041 - 0.00% Miscellaneous 1,033,834 9,191 0.89% Total Revenues 58,720,626 2,707,388 4.61% Expenditures:
General Government:
City Council 732,619 62,138 8.48% City Clerk 905,534 65,729 7.26% City Attorney 522,100 - 0.00% City Manager 2,826,456 204,963 7.25% Finance 2,057,514 217,233 10.56% Human Resources 1,165,005 126,655 10.87% Community Development 4,357,505 366,534 8.41% Community & Human Svcs 3,904,124 61,315 1.57% PW CIP Administration 752,417 180,660 24.01% Non-departmental 3,223,811 281,610 8.74% Total General Government 20,447,085 1,566,837 7.66%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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 August 2025
Percentage of Current Fiscal Year Elapsed: 17%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 18,504 5.86% Code Compliance 1,207,362 118,591 9.82% Police Services 22,370,622 1,603,752 7.17% Police Grants 49,765 1,526 3.07% Building & Safety 2,162,844 - 0.00% Total Public Safety 26,106,414 1,742,373 6.67% Highways and streets 10,356,298 770,938 7.44% Economic Development 791,002 73,744 9.32% Cultural arts and library services 4,866,080 704,873 14.49% Total Expenditures 62,566,879 4,858,765 7.77% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,846,253) (2,151,377) 55.93% 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 (6,429,751) (2,151,377)$ 33.46% Fund Balance, Beginning of Year (preliminary) 108,430,302 Ending Fund Balance (Projected) 102,000,551$
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$ - $ 0.00% 221 - Zone 1-Mission Oaks MD1A 1,088,808 - 0.00% 222 - Zone 2-Wittenberg MD 33,208 - 0.00% 223 - Zone 3-Armitos Strm Basin 1,869 - 0.00% 224 - Zone 4-Mission Oaks In MD 59,252 - 0.00% 225 - Zone 5-Presley MD 21,476 - 0.00% 226 - Zone 6-Spanish Hills MD 23,358 - 0.00% 227 - Zone 7-Sares/Regis MD 9,628 - 0.00% 228 - Zone 8-Vista Las Posas MD 38,128 - 0.00% 230 - Zone 10-Adolfo Glen III MD 31,593 - 0.00% 231 - Zone 9-Adolfo Glen II MD 43,844 - 0.00% Total Revenues 4,274,722 - 0.00% Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 502,063 7.63% 221 - Zone 1-Mission Oaks MD1A 1,204,142 84,200 6.99% 222 - Zone 2-Wittenberg MD 47,066 2,249 4.78% 223 - Zone 3-Armitos Strm Basin 6,400 170 2.66% 224 - Zone 4-Mission Oaks In MD 64,878 3,706 5.71% 225 - Zone 5-Presley MD 27,383 1,075 3.93% 226 - Zone 6-Spanish Hills MD 27,274 1,929 7.07% 227 - Zone 7-Sares/Regis MD 12,311 360 2.92% 228 - Zone 8-Vista Las Posas MD 44,487 2,979 6.70% 230 - Zone 10-Adolfo Glen III MD 41,506 1,907 4.59% 231 - Zone 9-Adolfo Glen II MD 50,749 4,293 8.46% Total Expenditures 8,109,907 604,931 7.46% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (604,931) 15.77% 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 (247,514) (604,931)$ 244.40% Fund Balance, Beginning of Year (preliminary) 1,343,722 Ending Fund Balance (Projected) 1,096,208$
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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 861,165 153 0.02% 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 1,199,251 153 0.01% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,199,251 153 0.01% Other Financing Sources (Uses):
Transfers out (1,889,599) - 0.00% Total Other Financing Sources (Uses): (1,889,599) - 0.00% Net Change in Fund Balance (690,348) 153 $ (0.02%) 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 August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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 79,831 0.35% 429 - Cam Corridor Prjs Area 50,000 - 0.00% 498 - Low-Mod Inc Hsng Asset 51,611 - 0.00% Total Expenditures 22,616,346 79,831 0.35% Excess (Deficiency) of Revenues
Over (Under) Expenditures (19,771,621) (79,831) 0.40% 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 (6,854,982) (79,831)$ 1.16% Fund Balance, Beginning of Year (preliminary) 19,409,526 Ending Fund Balance (Projected) 12,554,544$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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$ - $ 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 2,018,831 172,003 8.52% 211 - SB1 Fund 1,968,379 178,474 9.07% 275 - Air Quality Fund 5,784 - 0.00% 280 - CDBG Fund 657,846 42,167 6.41% 285 - Library Special Revenue 355,523 - 0.00% 286 - Cable PEG Fees 258,885 7,120 2.75% Total Revenues 9,674,444 399,764 4.13% Expenditures by Fund:
206 - SB125 Fund 367,908 - 0.00% 280 - CDBG Fund 721,995 - 0.00% 285 - Library Special Revenue 300,722 8,016 2.67% 321 - Library Debt Service 492,696 - 0.00% Total Expenditures 1,883,321 8,016 0.43% Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,791,123 391,748 5.03% 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 (6,452,261) 391,748$ (6.07%) Fund Balance, Beginning of Year (preliminary) 3,509,906 Ending Fund Balance (Projected) (2,942,355) $
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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$ 80,278$ 13.00% 810 - Transit 2,404,759 466,986 19.42% 815 - Camarillo Ranch Events 501,000 32,252 6.44% 860 - Water Utility 22,933,287 2,907,057 12.68% 861 - Reclaimed Water 467,973 109,332 23.36% 862 - Water Conservation Credit 34,247 - 0.00% 863 - Water Capital Projects 459,376 37,793 8.23% 864 - Water Debt Service Fund - - 0.00% Subtotal Water Funds 23,894,883 3,054,182 12.78% 871 - Sanitary District 22,519,826 2,314,356 10.28% 872 - CAMSAN Debt Service 1,855,861 - 0.00% 873 - CAMSAN Capital Projects 1,046,016 29,617 2.83% Subtotal Sanitary District Funds 25,421,703 2,343,973 9.22% Grand Total Revenues 52,839,973 5,977,671 11.31% Expenses by Fund:
805 - Solid Waste 888,421 618,448 69.61% 810 - Transit 3,984,539 314,212 7.89% 815 - Camarillo Ranch Events 836,100 36,442 4.36% 860 - Water Utility 24,466,201 2,167,986 8.86% 861 - Reclaimed Water 593,757 48,496 8.17% 862 - Water Conservation Credit 616,170 5,125 0.83% 863 - Water Capital Projects 8,049,869 93,650 1.16% 864 - Water Debt Service Fund 480 - 0.00% Subtotal Water Funds 33,726,477 2,315,257 6.86% 871 - Sanitary District 21,339,400 1,498,793 7.02% 872 - CAMSAN Debt Service 515,311 - 0.00% 873 - CAMSAN Capital Projects 5,480,000 855,534 15.61% Subtotal Sanitary District Funds 27,334,711 2,354,327 8.61% Grand Total Expenses 66,770,248 5,638,686 8.44% Income (Loss) Before Transfers (13,930,275) 338,985 (2.43%) Transfers in 2,212,171 - 0.00% *Adjustment to net position (accrual method) 14,927,547 964,937 6.46% Changes in Net Position 3,209,443 1,303,922$ 40.63% Fund Balance, Beginning of Year (preliminary) 212,478,865 Ending Net Position (Projected) 215,688,308$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
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$ 80,926$ 2.73% 530 - Information Systems 6,623,127 45,835 0.69% 540 - Vehicles & Equipment 2,962,656 235,500 7.95% 550 - City Hall Facility - - 0.00% 551 - Corp Yard Facility - - 0.00% 552 - Police Facility - - 0.00% 553 - Library Facility - - 0.00% 554 - Camarillo Ranch Facility - - 0.00% 555 - Chamber of Commerce - - 0.00% Total Revenues 12,544,758 362,261 2.89% Expenses by Fund:
510 - Risk Management 3,152,096 2,272,149 72.08% 530 - Information Systems 6,746,518 659,961 9.78% 540 - Vehicles & Equipment 3,143,202 277,965 8.84% Total Expenses 13,041,816 3,210,075 24.61% Income (Loss) Before Transfers (497,058) (2,847,814) 572.93% Transfers in - - 0.00% Transfers out - - 0.00% *Adjustment to net position (accrual method) 2,252,709 156,452 6.95% Changes in Net Position 1,755,651 (2,691,362)$ (153.30%) Fund Balance, Beginning of Year (preliminary) 12,610,720 Ending Net Position (Projected) 14,366,371$
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended August 2025
Percentage of Current Fiscal Year Elapsed: 17%
Total Receipts 7,701,202$
Total Disbursements 10,872,261$
Fund Balances
Fund Type:
General Fund 116,857,866$
Special Revenue Funds 32,722,448
Trust Funds * (38,771,856)
Debt Service Fund 501,838
Capital Projects Funds 21,061,278
Internal Service Funds 8,598,142
Enterprise Funds 209,216,345
Total Fund Balances 350,186,061$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended August 2025