City of Camarillo
Revenue & Expenditure Report
(Unaudited)
October 2025
Prepared By:
The Department of Finance
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues:
Sales Taxes 18,750,000$ 3,006,946$ 16.04% Property Taxes 20,606,432 165,171 0.80% Franchise Taxes 3,155,948 48,793 1.55% Business License Taxes 1,683,000 542,409 32.23% Transient Occupancy Taxes 3,608,133 922,628 25.57% Special Assessments 156,670 - 0.00% Licenses and permits 2,324,340 851,432 36.63% Subventions and grants 654,000 222,377 34.00% Charges for services 2,550,160 584,936 22.94% Investment Earnings 3,648,068 352,559 9.66% Fines and Forfeitures 467,000 70,353 15.06% Contributions and developer fees 83,041 1,739 2.09% Miscellaneous 1,033,834 330,939 32.01% Total Revenues 58,720,626 7,100,282 12.09% Expenditures:
General Government:
City Council 732,619 226,337 30.89% City Clerk 905,534 202,088 22.32% City Attorney 522,100 78,732 15.08% City Manager 2,826,456 580,399 20.53% Finance 2,057,514 619,000 30.08% Human Resources 1,165,005 308,714 26.50% Community Development 4,357,505 1,238,204 28.42% Community & Human Svcs 3,904,124 168,906 4.33% CIP Administration 752,417 405,440 53.88% Non-departmental 3,223,811 734,960 22.80% Total General Government 20,447,085 4,562,780 22.32%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
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 October 2025
Percentage of Current Fiscal Year Elapsed: 33%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 53,569 16.96% Code Compliance 1,207,362 343,733 28.47% Police Services 22,370,622 5,095,797 22.78% Police Grants 49,765 7,772 15.62% Building & Safety 2,162,844 546,500 25.27% Total Public Safety 26,106,414 6,047,371 23.16% Highways and streets 10,356,298 2,529,069 24.42% Economic Development 791,002 212,549 26.87% Cultural arts and library services 4,866,080 1,770,563 36.39% Total Expenditures 62,566,879 15,122,332 24.17% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,846,253) (8,022,050) 208.57% Other Financing Sources (Uses):
Transfers in 2,018,831 344,440 17.06% Transfers out (4,602,329) - 0.00% Total Other Financing Sources (Uses): (2,583,498) 344,440 (13.33%) Net Change in Fund Balance (6,429,751) (7,677,610)$ 119.41% Fund Balance, Beginning of Year (preliminary) 119,045,316 Ending Fund Balance (Projected) 112,615,565$
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$ (7,425) $ (0.25%) 221 - Zone 1-Mission Oaks MD1A 1,088,808 3,269 0.30% 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 23,358 388 1.66% 227 - Zone 7-Sares/Regis MD 9,628 - 0.00% 228 - Zone 8-Vista Las Posas MD 38,128 1,348 3.54% 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 (2,420) (0.06%) Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 1,726,397 26.22% 221 - Zone 1-Mission Oaks MD1A 1,204,142 230,529 19.14% 222 - Zone 2-Wittenberg MD 47,066 8,014 17.03% 223 - Zone 3-Armitos Strm Basin 6,400 709 11.08% 224 - Zone 4-Mission Oaks In MD 64,878 12,772 19.69% 225 - Zone 5-Presley MD 27,383 3,628 13.25% 226 - Zone 6-Spanish Hills MD 27,274 7,527 27.60% 227 - Zone 7-Sares/Regis MD 12,311 2,851 23.16% 228 - Zone 8-Vista Las Posas MD 44,487 9,285 20.87% 230 - Zone 10-Adolfo Glen III MD 41,506 6,851 16.51% 231 - Zone 9-Adolfo Glen II MD 50,749 13,821 27.23% Total Expenditures 8,109,907 2,022,384 24.94% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (2,024,804) 52.80% Other Financing Sources (Uses):
Transfers in 3,587,671 14,119 0.39% Total Other Financing Sources (Uses): 3,587,671 14,119 0.39% Net Change in Fund Balance (247,514) (2,010,685)$ 812.35% Fund Balance, Beginning of Year (preliminary) 1,773,994 Ending Fund Balance (Projected) 1,526,480$
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
CITY OF CAMARILLO
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 92,337 10.72% 252 - Bridge Policy Fund 33,449 16,266 48.63% Total Revenues 1,199,251 108,603 9.06% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,199,251 108,603 9.06% 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) 108,603$ (15.73%) Fund Balance, Beginning of Year (preliminary) 23,609,045 Ending Fund Balance (Projected) 22,918,697$
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
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 32,396,946 2,109,288 6.51% 429 - Cam Corridor Prjs Area 50,000 4,193 8.39% 498 - Low-Mod Inc Hsng Asset 51,611 - 0.00% Total Expenditures 32,498,557 2,113,481 6.50% Excess (Deficiency) of Revenues
Over (Under) Expenditures (29,653,832) (2,113,481) 7.13% Other Financing Sources (Uses):
Transfers in 12,916,639 - 0.00% Transfers out - - 0.00% Total Other Financing Sources (Uses): 12,916,639 - 0.00% Net Change in Fund Balance (16,737,193) (2,113,481)$ 12.63% Fund Balance, Beginning of Year (preliminary) 21,213,242 Ending Fund Balance (Projected) 4,476,049$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
206 - SB125 Fund 1,090,000.00$ - $ 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 14,119 117.66% 210 - Gas Tax Fund 2,018,831 538,730 26.69% 211 - SB1 Fund 1,968,379 325,763 16.55% 275 - Air Quality Fund 5,784 243,557 4210.87% 280 - CDBG Fund 657,846 - 0.00% 285 - Library Special Revenue 355,523 - 0.00% 286 - Cable PEG Fees 258,885 - 0.00% 321 - Library Debt Service - 4,963 0.00% Total Revenues 9,764,444 1,127,132 11.54% Expenditures by Fund:
206 - SB125 Fund 367,908 - 0.00% 280 - CDBG Fund 721,995 25,785 3.57% 285 - Library Special Revenue 300,722 54,201 18.02% 321 - Library Debt Service 492,696 - 0.00% Total Expenditures 1,883,321 79,986 4.25% Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,881,123 1,047,146 13.29% Other Financing Sources (Uses):
Transfers in 492,151 - 0.00% Transfers out (14,825,535) (358,559) 2.42% Total Other Financing Sources (Uses): (14,333,384) (358,559) 2.50% Net Change in Fund Balance (6,452,261) 688,587$ (10.67%) Fund Balance, Beginning of Year (preliminary) 7,129,914 Ending Fund Balance (Projected) 677,653$
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
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$ 38,844$ 6.29% 810 - Transit 2,404,759 64,333 2.68% 815 - Camarillo Ranch Events 501,000 79,424 15.85% 860 - Water Utility 22,933,287 7,237,975 31.56% 861 - Reclaimed Water 467,973 267,470 57.16% 862 - Water Conservation Credit 34,247 - 0.00% 863 - Water Capital Projects 459,376 37,793 8.23% 864 - Water Debt Service Fund - 78 0.00% Subtotal Water Funds 23,894,883 7,543,316 31.57% 871 - Sanitary District 22,519,826 6,098,090 27.08% 872 - CAMSAN Debt Service 1,855,861 5,454 0.29% 873 - CAMSAN Capital Projects 1,046,016 29,617 2.83% Subtotal Sanitary District Funds 25,421,703 6,133,161 24.13% Grand Total Revenues 52,839,973 13,859,078 26.23% Expenses by Fund:
805 - Solid Waste 888,421 755,958 85.09% 810 - Transit 4,074,539 947,136 23.25% 815 - Camarillo Ranch Events 841,222 108,012 12.84% 860 - Water Utility 24,466,201 7,553,924 30.87% 861 - Reclaimed Water 593,757 146,815 24.73% 862 - Water Conservation Credit 616,170 17,267 2.80% 863 - Water Capital Projects 10,051,699 1,581,693 15.74% 864 - Water Debt Service Fund 480 3,025 630.21% Subtotal Water Funds 35,728,307 9,302,724 26.04% 871 - Sanitary District 21,339,400 4,822,351 22.60% 872 - CAMSAN Debt Service 515,311 2,915 0.57% 873 - CAMSAN Capital Projects 8,860,364 1,907,700 21.53% Subtotal Sanitary District Funds 30,715,075 6,732,966 21.92% Grand Total Expenses 72,247,564 17,846,796 24.70% Income (Loss) Before Transfers (19,407,591) (3,987,718) 20.55% Transfers in 2,302,171 - 0.00% *Adjustment to net position (accrual method) 20,560,135 3,563,221 17.33% Changes in Net Position 3,454,715 (424,497)$ (12.29%) Fund Balance, Beginning of Year (preliminary) 219,254,660 Ending Net Position (Projected) 222,709,375$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
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$ 941,113$ 31.81% 530 - Information Systems 6,623,127 2,115,488 31.94% 540 - Vehicles & Equipment 2,962,656 699,570 23.61% Total Revenues 12,544,758 3,756,171 29.94% Expenses by Fund:
510 - Risk Management 3,152,096 2,449,527 77.71% 530 - Information Systems 6,746,518 1,744,320 25.86% 540 - Vehicles & Equipment 3,143,202 1,140,427 36.28% Total Expenses 13,041,816 5,334,274 40.90% Income (Loss) Before Transfers (497,058) (1,578,103) 317.49% *Adjustment to net position (accrual method) 2,278,709 807,263 35.43% Changes in Net Position 1,781,651 (770,840)$ (43.27%) Fund Balance, Beginning of Year (preliminary) 14,408,982 Ending Net Position (Projected) 16,190,633$
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended October 2025
Percentage of Current Fiscal Year Elapsed: 33%
Total Receipts 8,679,849 $
Total Disbursements 12,466,448 $
Fund Balances
Fund Type:
General Fund 111,367,706 $
Special Revenue Funds 30,792,657
Trust Funds * (41,806,591)
Debt Service Fund 506,800
Capital Projects Funds 19,099,761
Internal Service Funds 12,830,880
Enterprise Funds 215,266,945
Total Fund Balances 348,058,158$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended October 2025