City of Camarillo
Revenue & Expenditure Report
(Unaudited)
January 2026
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$ 7,027,422$ 37.48% Property Taxes 20,606,432 13,374,956 64.91% Franchise Taxes 3,155,948 484,524 15.35% Business License Taxes 1,683,000 930,394 55.28% Transient Occupancy Taxes 3,608,133 1,584,168 43.91% Special Assessments 156,670 - 0.00% Licenses and permits 2,324,340 1,323,804 56.95% Subventions and grants 654,000 275,815 42.17% Charges for services 2,550,160 850,447 33.35% Investment Earnings 3,648,068 2,792,920 76.56% Fines and Forfeitures 467,000 147,183 31.52% Contributions and developer fees 83,041 29,156 35.11% Miscellaneous 1,033,834 590,555 57.12% Total Revenues 58,720,626 29,411,344 50.09% Expenditures:
General Government:
City Council 732,619 351,096 47.92% City Clerk 905,534 364,282 40.23% City Attorney 522,100 225,147 43.12% City Manager 2,826,456 1,216,032 43.02% Finance 2,113,834 1,087,692 51.46% Human Resources 1,165,005 583,893 50.12% Community Development 4,357,505 2,195,878 50.39% Community & Human Svcs 3,904,124 352,944 9.04% PW CIP Administration 752,417 620,453 82.46% Non-departmental 3,223,811 1,309,406 40.62% Total General Government 20,503,405 8,306,823 40.51%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended January 2026
Percentage of Current Fiscal Year Elapsed: 58%
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 January 2026
Percentage of Current Fiscal Year Elapsed: 58%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 101,462 32.13% Code Compliance 1,207,362 595,800 49.35% Police Services 22,370,622 10,242,617 45.79% Police Grants 49,765 28,146 56.56% Building & Safety 2,162,844 1,018,128 47.07% Total Public Safety 26,106,414 11,986,153 45.91% Highways and streets 10,356,298 5,348,037 51.64% Economic Development 791,002 396,782 50.16% Cultural arts and library services 4,866,080 2,943,115 60.48% Total Expenditures 62,623,199 28,980,910 46.28% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,902,573) 430,434 -11.03% Other Financing Sources (Uses):
Transfers in 2,018,831 875,045 43.34% Transfers out (4,602,329) (414,900) 9.02% Total Other Financing Sources (Uses): (2,583,498) 460,145 (17.81%) Net Change in Fund Balance (6,486,071) 890,579$ (13.73%) Fund Balance, Beginning of Year (preliminary) 119,045,316 Ending Fund Balance (Projected) 112,559,245$
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$ 1,626,100$ 55.62% 221 - Zone 1-Mission Oaks MD1A 1,088,808 671,623 61.68% 222 - Zone 2-Wittenberg MD 33,208 18,317 55.16% 223 - Zone 3-Armitos Strm Basin 1,869 1,175 62.87% 224 - Zone 4-Mission Oaks In MD 59,252 30,600 51.64% 225 - Zone 5-Presley MD 21,476 11,904 55.43% 226 - Zone 6-Spanish Hills MD 23,358 13,720 58.74% 227 - Zone 7-Sares/Regis MD 9,628 5,398 56.07% 228 - Zone 8-Vista Las Posas MD 38,128 22,833 59.89% 230 - Zone 10-Adolfo Glen III MD 31,593 16,859 53.36% 231 - Zone 9-Adolfo Glen II MD 43,844 24,439 55.74% Total Revenues 4,274,722 2,442,968 57.15% Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 3,075,728 46.72% 221 - Zone 1-Mission Oaks MD1A 1,204,142 423,949 35.21% 222 - Zone 2-Wittenberg MD 47,066 12,781 27.16% 223 - Zone 3-Armitos Strm Basin 6,400 1,415 22.11% 224 - Zone 4-Mission Oaks In MD 64,878 22,422 34.56% 225 - Zone 5-Presley MD 27,383 5,712 20.86% 226 - Zone 6-Spanish Hills MD 27,274 10,554 38.70% 227 - Zone 7-Sares/Regis MD 12,311 3,571 29.01% 228 - Zone 8-Vista Las Posas MD 44,487 14,669 32.97% 230 - Zone 10-Adolfo Glen III MD 41,506 10,797 26.01% 231 - Zone 9-Adolfo Glen II MD 50,749 22,363 44.07% Total Expenditures 8,109,907 3,603,961 44.44% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (1,160,993) 30.27% Other Financing Sources (Uses):
Transfers in 3,587,671 15,019 0.42% Total Other Financing Sources (Uses): 3,587,671 15,019 0.42% Net Change in Fund Balance (247,514) (1,145,974)$ 462.99% 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 January 2026
Percentage of Current Fiscal Year Elapsed: 58%
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$ 102,971$ 62.33% 251 - Traffic Mitigation Fund 861,165 362,522 42.10% 252 - Bridge Policy Fund 33,449 32,205 96.28% 253 - Storm Drain Fund 1,208 753 62.33% 261 - Signals Fund 10,588 6,600 62.33% 262 - Underground Utilities Fund 15,970 9,949 62.30% 263 - Street Improvements Fund 111,328 69,390 62.33% 264 - Parking In-lieu Fund 353 220 62.32% Total Revenues 1,199,251 584,610 48.75% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,199,251 584,610 48.75% Other Financing Sources (Uses):
Transfers out (1,889,599) (324,427) 17.17% Total Other Financing Sources (Uses): (1,889,599) (324,427) 17.17% Net Change in Fund Balance (690,348) 260,183$ (37.69%) 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 January 2026
Percentage of Current Fiscal Year Elapsed: 58%
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 6,721,417$ 1,669 $ 0.02% 429 - Cam Corridor Prjs Area 1,496 747 49.93% 498 - Low-Mod Inc Hsng Asset 5,748 3,584 62.35% Total Revenues 6,728,661 6,000 0.09% Expenditures by Fund:
410 - Capital Improv. Projects 32,396,946 5,230,651 16.15% 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 5,234,844 16.11% Excess (Deficiency) of Revenues
Over (Under) Expenditures (25,769,896) (5,228,844) 20.29% Other Financing Sources (Uses):
Transfers in 12,916,639 1,716,782 13.29% Total Other Financing Sources (Uses): 12,916,639 1,716,782 13.29% Net Change in Fund Balance (12,853,257) (3,512,062)$ 27.32% Fund Balance, Beginning of Year (preliminary) 21,213,242 Ending Fund Balance (Projected) 8,359,985$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended January 2026
Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
202 - Grants Fund -$ 147,675$ 0.00% 206 - SB125 Fund 1,790,000 920,865 51.44% 207 - Article 8c TDA Fund 1,677,664 549,742 32.77% 208 - Article 8a TDA Fund 1,719,532 596,759 34.70% 209 - Article 3 TDA Fund 12,000 14,119 117.66% 210 - Gas Tax Fund 2,018,831 1,019,076 50.48% 211 - SB1 Fund 1,968,379 839,627 42.66% 275 - Air Quality Fund 5,784 249,127 4307.17% 280 - CDBG Fund 693,035 38,960 5.62% 285 - Library Special Revenue 355,523 146,485 41.20% 286 - Cable PEG Fees 258,885 34,818 13.45% 321 - Library Debt Service - 9,963 0.00% Total Revenues 10,499,633 4,567,216 43.50% Expenditures by Fund:
202 - Grants Fund 958,800 11,433 1.19% 206 - SB125 Fund 367,908 - 0.00% 280 - CDBG Fund 721,995 47,116 6.53% 285 - Library Special Revenue 300,722 116,361 38.69% 321 - Library Debt Service 492,696 425,131 86.29% Total Expenditures 2,842,121 600,041 21.11% Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,657,512 3,967,175 51.81% Other Financing Sources (Uses):
Transfers in 492,151 414,000 84.12% Transfers out (14,825,535) (2,281,518) 15.39% Total Other Financing Sources (Uses): (14,333,384) (1,867,518) 13.03% Net Change in Fund Balance (6,675,872) 2,099,657$ (31.45%) Fund Balance, Beginning of Year (preliminary) 7,129,914 Ending Fund Balance (Projected) 454,042 $
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended January 2026
Percentage of Current Fiscal Year Elapsed: 58%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
805 - Solid Waste 787,849$ 178,006$ 22.59% 810 - Transit 2,404,759 326,781 13.59% 815 - Camarillo Ranch Events 501,000 188,865 37.70% 860 - Water Utility 22,933,287 12,039,599 52.50% 861 - Reclaimed Water 467,973 422,676 90.32% 862 - Water Conservation Credit 34,247 20,683 60.39% 863 - Water Capital Projects 459,376 147,661 32.14% 864 - Water Debt Service Fund - 3,859 0.00% Subtotal Water Funds 23,894,883 12,634,478 52.88% 871 - Sanitary District 22,519,826 12,563,052 55.79% 872 - CAMSAN Debt Service 1,855,861 1,112,558 59.95% 873 - CAMSAN Capital Projects 1,046,016 490,903 46.93% Subtotal Sanitary District Funds 25,421,703 14,166,513 55.73% Grand Total Revenues 53,010,194 27,494,643 51.87% Expenses by Fund:
805 - Solid Waste 888,421 937,207 105.49% 810 - Transit 4,074,539 2,354,175 57.78% 815 - Camarillo Ranch Events 841,222 266,036 31.62% 860 - Water Utility 24,466,201 14,653,182 59.89% 861 - Reclaimed Water 593,757 262,738 44.25% 862 - Water Conservation Credit 616,170 32,822 5.33% 863 - Water Capital Projects 10,051,699 3,497,966 34.80% 864 - Water Debt Service Fund 480 3,025 630.21% Subtotal Water Funds 35,728,307 18,449,733 51.64% 871 - Sanitary District 21,339,400 10,120,118 47.42% 872 - CAMSAN Debt Service 515,311 214,912 41.71% 873 - CAMSAN Capital Projects 9,412,617 2,480,483 26.35% Subtotal Sanitary District Funds 31,267,328 12,815,513 40.99% Grand Total Expenses 72,799,817 34,822,664 47.83% Income (Loss) Before Transfers (19,789,623) (7,328,021) 37.03% Transfers in 2,302,171 - 0.00% *Adjustment to net position (accrual method) 20,867,116 6,531,974 31.30% Changes in Net Position 3,379,664 (796,047)$ (23.55%) Fund Balance, Beginning of Year (preliminary) 219,254,660 Ending Net Position (Projected) 222,634,324$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended January 2026
Percentage of Current Fiscal Year Elapsed: 58%
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$ 1,646,741$ 55.65% 530 - Information Systems 6,623,127 3,774,273 56.99% 540 - Vehicles & Equipment 2,962,656 1,848,172 62.38% 553 - Library Facility - 251 0.00% Total Revenues 12,544,758 7,269,437 57.95% Expenses by Fund:
510 - Risk Management 3,152,096 2,658,474 84.34% 530 - Information Systems 6,746,518 2,862,716 42.43% 540 - Vehicles & Equipment 3,143,202 2,048,027 65.16% Total Expenses 13,041,816 7,569,217 58.04% Income (Loss) Before Transfers (497,058) (299,780) 60.31% *Adjustment to net position (accrual method) 2,278,709 1,076,407 47.24% Changes in Net Position 1,781,651 776,627$ 43.59% 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 January 2026
Percentage of Current Fiscal Year Elapsed: 58%
Total Receipts 14,319,407 $
Total Disbursements 11,288,295 $
Fund Balances
Fund Type:
General Fund 119,935,892 $
Special Revenue Funds 33,226,149
Trust Funds * (41,594,730)
Debt Service Fund 500,669
Capital Projects Funds 17,701,180
Internal Service Funds 14,109,202
Enterprise Funds 211,926,641
Total Fund Balances 355,805,003$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended January 2026