CITY OF CAMARILLO
Fiscal Year 2025/26 Mid-Year Budget Review
Recommended Adjustments
"Exhibit C"
CURRENT
BUDGET
RECOMMENDED
MID-YEAR
ADJUSTMENT
RECOMMENDED
BUDGET EXPLANATION FOR CHANGE
101 GENERAL FUND 101-0000-312.12-01 Unsecured / Current Year $ 1,725,265 $ 593,128 $ 2,318,393 Increase due to a 35% increase in unsecured property value. 101-0000-313.13-18 Other / Transfer Tax-Real Prop $ 500,000 $ 100,000 $ 600,000 Incr ease reflects year to date actuals. 101-0000-313.13-90 Other / VLF Property Taxes $ 9,093,567 $ 239,464 $ 9,333,031 Increase r eflects year to date actuals. 101-0000-315.21-01 Sales Tax / Sales Tax $ 18,750,000 $ (1,902,370) $ 16,847,630 A decrease in Sales Tax is primarily due to decreases in Auto and Transportation and General Consumer Goods categories.
101-0000-316.31-01 Transient Occupy Tax $ 3,608,133 $ (329,490) $ 3,278,643 The decrease is a ttributed to a delay in the opening of a new hotel. 101-0000-335.39-19 State Operating Grant / HHAP Voucher Program $ 358,000 $ (154,477) $ 203,523 A decrease in HHAP-4 administrative funds based on actual grant balances and anticipated expenditures. 101-0000-341.51-02 Development Services / Subdivision Fees $ 260,000 $ 190,000 $ 450 ,000 Increase reflects year to date actuals. 101-0000-341.51-19 Development Services / Zoning and Planning $ 569,711 $ (219,711) $ 3 50,000 A decrease is due to anticipated revenues projections update. 101-0000-361.70-01 Investment Earnings / Interest Income $ 3,648,068 $ 801,932 $ 4,450,000 An increase is due to higher earnings as result of cash balances in the City’s investments portfolio.
General 101 Fund Subtotal 38, 512,744$ (681,524) $ 37,831,220$ 202 Grant Fund 202-0000-338.46-00 Other Grants / Other Grants $ - $ 7,332,249 $ 7,332,249 Incr ease is to reflect a newly awarded ESG grant for the Rapid Rehousing Program.
Grant Fund 202 Fund Subtotal - $ 7,332,249$ 7,332,249 $ 209 Article 3 TDA Fund 209-0000-337.43-13 Art 3 Class 1 Maintenance $ 12,000 $ 2,119 $ 14,119 The increase reflects additional funding received from VCTC.
Article 3 TDA 209 Fund 12,000 $ 2,119 $ 14,119 $ 252 Bridge Policy Fund 252-0000-341.51-10 Development Services / Bridge Policy $ 3,376 $ 14,766 $ 18,142 Increase reflects timing of capital projects.
Bridge Policy Fund 252 Fund Subtotal 3,376 $ 14,766 $ 18,142 $ 275 Air Quality Fees 275-0000-341.51-20 Development Services / Air Quality Fees $ - $ 243,557 $ 243,557 The increase reflects a one-time air quality fee payment associated with development activity.
Air Quality Fees 275 - $ 243,557$ 243,557 $ 280 CDBG Fund 280-0000-333.37-30 Entitlement Grant / CDBG FY2025-26 $ 509,604 $ (4,814) $ 504,79 0 Decrease reflects final CDBG Action Plan allocation.
CDBG Fund 280 Fund Subtotal 509,604$ (4,814) $ 504,790$ 810 Transit Fund 810-0000-335.39-00 State Operating Grant / State Operating Grant $ - $ 225,000 $ 225,000 Increase reflects grant and reimbursement activity for transit improvements, bus stop improvements, and federal transit reimbursements.
810-0000-332.36-11 Capital Grants / FTA - Buses $ - $ 196,217 $ 196,217 Increase reflects activity for vehicle procurement and the appropriate allocation of funding to support transit vehicle purchases.
Transit Fund 810 Subtotal - $ 421,217$ 421,217 $ 860 Water 860-0000-343.53-06 Miscellaneous Services / Refuse B illing $ 190,000 $ (176,000) $ 14,000 Reflects a decrease in revenues for refuse b illing attributable to the transfer of services to EJ Harrison, effective August 2025.
860-0000-346.56-01 Ut ility Services / Water Sales $ 14, 549,923 $ (1,200,000) $ 13,349,923 The revenue decrease is attributed to a wetter-than-normal winter season resulting in reduced water sales demand.
860-0000-371.80-88 Water LRP $ 950,000 $ (200,900) $ 749,100 A decrease is attributed t o a wetter-than-normal winter season resulting in a 24% increase in water rates, which may have contributed to conservation efforts and lower overall consumption.
Water 860 Fund Subtotal 15, 689,923$ (1,576,900) $ 14,113,023 $ 861 Reclaimed Water 861-0000-346.56-15 Ut ility Services / Irrigation Water $ 250,000 $ 350,000 $ 600,000 Increase reflects historical trends.
Reclaimed Water 861 Fund Subtotal 250,000$ 350,000 $ 600,000 $ 871 Sanitary District Fund 871-0000-343.53-06 Miscellaneous Services / Refuse B illing $ 190,000 $ (176,000) $ 14,000 A decrease is attributed to the transfer of services to EJ Harrison , effective August 2025.
Sanitary District 871 Fund Subtotal 190,000$ (176,000) $ 14,000 $ 101 GENERAL FUND 101-1201-412.32-01 Administrative $ 172,690 $ (98,820) $ 73,870 Decrease reflects lower-than-estimated project costs for document storage and scanning that will not be recognized in the current fiscal year.
101-1401-414.32-01 Professional Services / Administrative $ 109,505 $ 10,000 $ 119 ,505 An increase is related to the Sustainab ility Master Plan project. 101-1501-415.-32-01 Professional Services / Administrative $ 148,260 $ 33,000 $ 18 1,260 An increase is related to Internal Services Fund Assessment with Capital Gov’t consulting partners. 101-1601-418.32-01 Professional Services / Administrative $ 30,300 $ 135,460 $ 165 ,760 An increase is related to a comprehensive benefit review and organizational assessment. 101-1701-417.32-01 Professional Services / Administrative $ 1,091,465 $ (30,000) $ 1,061,46 5 A decrease is related to the reduction in consultant costs for grants. 101-3130-431.32-01 Professional Services / Administrative $ 50,000 $ 50,000 Increase is due to the Active Transportation Program (ATP) grant application. 101-3130-431.35-71 Contract Services / Traffic Signal Maint $ 424,705 $ 28,000 $ 4 52,705 An increase is related to pedestrian and traffic signal improvements. 101-3130-431.61-52 Supplies & Materials / Traffic Signals $ 662,800 $ 77,000 $ 739 ,800 An increase is related to pedestrian and traffic signal improvements. 101-4340-446.32-01 Professional Services / Administrative $ 2,310,038 $ (100,000) $ 2,210,038 A decrease reflects lower actual costs for Project Hope Rapid Rehousing, and other housing programs. 101-4341-446.32-01 Professional Services / Administrative $ 358,000 $ (154,477) $ 203,5 23 A decrease reflects lower HHAP-4 administrative costs based on actual balances. 101-5750-419.10-01 Regular Wages/City Hall Fac-Operations $ 337,834 $ 65,000 $ 402 ,834 Recommended increase due to staffing changes. 101-5752-419.32-01 Professional Services / Administrative $ 31,000 $ (25,000) $ 6,000 A decrease reflects timing of fac ilities projects. 101-5752-419.36-03 Repair Services / Fac ilities & Buildings $ 307,149 $ (100,000) $ 207,149 A decrease reflects timing of fac ilities projects. 101-5753-468.32-01 Professional Services / Administrative $ 106,000 $ (20,000) $ 8 6,000 A decrease reflects timing of fac ilities projects. 101-5753-468.36-03 Repair Services / Fac ilities & Buildings $ 97, 600 $ (17,000) $ 80,600 A decrease reflects timing of fac ilities projects. 101-6501-465.54-01 Advertisement $ 30,000 $ 31,500 $ 61,500 An increase refl ects advertising expenses. 101-6501-465.32-01 Professional Services / Administrative $ 118,691 $ (100,000) $ 18 ,691 A decrease reflects reduced consulting needs.
General Fund Subtotal 6, 336,037$ (215,337) $ 6,120,700 $ 202 Grant Fund 202-4340-446.71-01 Other Grant Program / Other Expenditures $ 643,160 $ 26,956 $ 6 70,116 An increase reflects a ESG housing grant program.
Grant Fund 202 Fund Subtotal 643,160$ 26,956 $ 670,116 $ 206 SB 125 206-3801-438.91-33 Capital Purchases / Vehicle $ 367,908 $ (367,908) $ - A decrease reflects transit vehicle procurement realignment.
SB 125 Fund Subtotal 367,908$ (367,908) $ - $ 280 CDBG Fund 280-4401-444.70-01 CDBG Grant / Administration $ 60,956 $ (963) $ 59,993 A decrease reflects the final CDBG Action Plan allocation. 280-4405-444.70-38 CDBG Grant / Turning Pt Homeless Prgm $ 18,945 $ (179) $ 18,766 A decrease reflects the final CDBG Action Plan allocation. 280-4405-444.70-41 CDBG Grant / Senior OASIS/BICS Prgm $ 15,000 $ (142) $ 1 4,858 A decrease reflects the final CDBG Action Plan allocation. 280-4405-444.70-48 CDBG Grant / St. Vincent de Paul $ 18,945 $ (179) $ 18,7 66 A decrease reflects the final CDBG Action Plan allocation.
FUND ACCOUNT/ DESCRIPTION
REVENUE
EXPENDITURES
2/3/202612:56 PM 1 of 2
CITY OF CAMARILLO
Fiscal Year 2025/26 Mid-Year Budget Review
Recommended Adjustments
"Exhibit C"
CURRENT
BUDGET
RECOMMENDED
MID-YEAR
ADJUSTMENT
RECOMMENDED
BUDGET EXPLANATION FOR CHANGEFUND ACCOUNT/ DESCRIPTION
280-4405-444.70-50 CDBG Grant / St. Columba's Church $ 11,550 $ (109) $ 11, 441 A decrease reflects the final CDBG Action Plan allocation. 280-4405-444.70-51 CDBG Grant / CHCD $ 12,000 $ (113) $ 11,887 A decrease r eflects the final CDBG Action Plan allocation. 280-4405-444.70-78 CDBG Grant / Trans. Homes Acquisition $ 508,080 $ (3,129) $ 504, 951 A decrease reflects the final CDBG Action Plan allocation.
CDBG 280 Fund Subtotal 645,476$ (4,814) $ 640,662$ 530 Information Systems 530-5330-453.32-01 Professional Services / Administrative $ 3,664,712 $ 254,505 $ 3,919,21 7 An increase reflects the need to support anticipated citywide technology initiatives.
Information Systems 530 Fund Subtotal 3, 664,712$ 254,505 $ 3,919,217$ 540 Vehicles & Equipments 540-5540-455.91-33 Capital Purchases / Vehicle $ 1,856,862 $ (200,000) $ 1,656,862 A decrease reflects vehicle purchase timing and EV efficiencies.
Vehicles & Equipments 540 Fund Subtotal 1, 856,862$ (200,000) $ 1,656,862 $ 805 Solid Waste 805-3505-435.34-11 Contract Services / Net Pay for Collections $ - $ 506,058 $ 506,058 An increase reflects adjustments as a result of customer service transition. 805-3505-435.34-17 Contract Services / Franchise Fees to City $ - $ 33,992 $ 33,992 An increase reflects adjustments as a result of customer service transition. 805-3505-435.34-18 Contract Services / City B illing Services $ 212,935 $ (186,460) $ 26,475 A decrease reflects adjustments as a result of customer service tra nsition. 805-3505-435.59-01 Education / Conferences & Training $ 875 $ (875) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3505-435.61-11 Supplies & Materials / Postage $ 420 $ (420) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3505-435.69-01 Other Expenses / Dues & Memberships $ 184 $ (184) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3505-435.69-05 Other Expenses / Mileage Reimbursement $ 175 $ (175) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3505-435.69-11 Other Expenses / Bad Debt Expense $ 10,000 $ (10,000) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.32-05 Professional Services / Legal (BWS) $ 500 $ (500) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.35-22 Contract Services / Compost Bin Program $ 5,000 $ (5,000) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.59-01 Education / Conferences & Training $ 875 $ (875) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.61-11 Supplies & Materials / Postage $ 420 $ (420) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.69-01 Other Expenses / Dues & Memberships $ 184 $ (184) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.69-05 Other Expenses / Mileage Reimbursement $ 175 $ (175) $ - A decrease reflects reduced needs for additional support in solid waste operations. 805-3510-435.71-53 Other Grant Programs / SB 1383 OWR $ 37,567 $ 83,781 $ 121,34 8 An increase reflects additional needs in solid waste operations.
Solid Waste 805 Fund Subtotal 269,310$ 418,563 $ 687,873 $ 810 Transit Fund 810-3801-438.32-01 Professional Services / Administrative $ 50,000 $ 75,000 $ 12 5,000 An increase reflects additional funding allocated from Ventura County Transportation Commission (VCTC) 810-3801-438.61-01 Supplies & Materials / Supplies/ Parts/ Fixtures $ 90,000 $ 150,000 $ 240,000 An increase reflects additional funding allocated from VCTC. 810-3801-438.91-33 Capital Purchases / Vehicle $ - $ 367,908 $ 367,908 A n increase reflects the procurement of transit vehicles.
Transit 810 Fund Subtotal 140,000$ 592,908 $ 732,908 $ 815 Camar illo Ranch Fund 815-4001-449.36-03 Repair Services / Fac ilities & Buildings $ 409,100 $ (120,000) $ 289,100 A decrease reflects timing of fac ility projects.
Camarillo Ranch 815 Fund Subtotal 409,100$ (120,000) $ 289,100 $ 860 Water Ut ility 860-3601-436.10-01 Salaries and Wages / Regular Wages $ 1,725,989 $ 132,000 $ 1,857,989 An increase due to staffing changes. 860-3601-436.32-01 Professional Services / Administrative $ 831,045 $ (90,000) $ 741, 045 A decrease reflects consultant project needs. 860-3601-436.32-06 Professional Services / Legal-Other $ 200,000 $ 1,300,000 $ 1,500,000 An increase reflects legal expenses associated with ongoing services. 860-3610-436.34-01 Contract Services / Chemical Testing & Analys $ 65,450 $ (15,000) $ 50,450 A decrease reflects reduced chemical testing requirements. 860-3670-436.32-01 Professional Services / Administrative $ 3,329,565 $ (70,000) $ 3,259,56 5 A decrease reflects deferred consulting services. 860-3670-436.34-01 Contract Services / Chemical Testing & Analys $ 96,468 $ (71,500) $ 24,968 A decrease reflects reduced chemical testing requirements. 860-3670-436.61-61 Supplies & Materials / Chemicals $ 811,539 $ (300,000) $ 511,539 A d ecrease reflects adjustments to the chemical mix that reduced overall costs. 860-3610-436.61-70 Supplies & Materials / Water Purchased-Resale $ 5,615,532 $ (300,000) $ 5, 315,532 This adjustment reflects water demand due to wetter winter months.
Water Utility 860 Fund Subtotal 12, 675,588$ 585,500 $ 13,261,088$ 871 Sanitary District Fund 871-3701-437.32-01 Professional Services / Administrative $ 1,199,153 $ (225,000) $ 974,15 3 A decrease reflects timing of various projects shifting into FY 2026/27.
Sanitary District 871 Fund Subtotal 1, 199,153$ (225,000) $ 974,153 $ 410-9999-399.98-01 Transfer-in / From 101 General Fund $ - $ 397,465 $ 3 97,465 The increase reflects timing of capital projects. 810-9999-399.98-06 Transfer-in / From 206 SB125 Fund $ 90,000 $ 108,446 $ 198,446 An increase reflects procurement of transit vehicles. 220-9999-399.98-09 Transfer-in / From 209 Article 3 TDA Fd $ 12,000 $ 2,119 $ 14,119 An increase reflects revenues received by VCTC. 805-9999-399.98-01 Transfer-in / From 101 General Fund $ 200,000 $ 401,629 $ 601,629 An increase reflects support to the Solid Waste Fund operation. 410-9999-399.98-08 Transfer-in / From 208 TDA $ 1,805,902 $ 1,964,410 $ 3,770,312 An increase reflects timing of Capital Improvement Projects fund through various special revenue funds. 410-9999-399.98-04 Transfer-in / From 211 SB1 $ 1,874,645 $ 128,407 $ 2,003,052 An increas e reflects timing of Capital Improvement Projects fund through various special revenue funds. 410-9999-399.98-12 Transfer-in / From 251 TMF $ 1,589,599 $ 816,446 $ 2,406,045 An increas e reflects timing of Capital Improvement Projects fund through various special revenue funds. 410-9999-399.98-13 Transfer-in / From 252 Bridge $ 200,000 $ 546,623 $ 746,623 An in crease reflects timing of Capital Improvement Projects fund through various special revenue funds.
TRANSFERS IN TOTAL 5,772,146 $ 4,365,545 $ 10,137,691 $ 101-9999-499.98-41 Transfer to To 410 Capital Projects $ - $ 397,465 $ 3 97,465 The increase reflects timing of capital projects. 206-9999-499.98-81 Transfer-out / To 810 Transit Fund $ 90,000 $ 108,446 $ 198,446 An increase reflects procurement of transit vehicles. 209-9999-499.98-22 Transfer-out / To 220 Lighting/Landscape $ 12,000 $ 2,119 $ 14,119 An increase reflects revenues received by VCTC. 101-9999-499.98-83 Transfer-out / To 805 Solid Waste $ 200,000 $ 401,629 $ 601,629 A n increase reflects support to the Solid Waste Fund operation. 208-9999-499.98-41 Transfer-out / To 410 Capital Projects $ 1,805,902 $ 1,964,410 $ 3,770,312 An increase reflects timing of Capital Improvement Projects fund through various special revenue funds. 211-9999-499.98-41 Transfer-out / To 410 Capital Projects $ 1,874,645 $ 128,407 $ 2,003,05 2 An increase reflects timing of Capital Improvement Projects fund through various special revenue funds. 251-9999-499.98-41 Transfer-out / To 410 Capital Projects $ 1,589,599 $ 816,446 $ 2,406,04 5 An increase reflects timing of Capital Improvement Projects fund through various special revenue funds. 252-9999-499.98-41 Transfer-out / To 410 Capital Projects $ 200,000 $ 546,623 $ 746, 623 An increase reflects timing of Capital Improvement Projects fund through various special revenue funds.
TRANSFERS OUT TOTAL 5,772,146 $ 4,365,545 $ 10,137,691 $
TRANSFERS OUT
TRANSFERS IN
2/3/202612:56 PM 2 of 2