City of Camarillo
Revenue & Expenditure Report
(Unaudited)
February 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 16,847,630$ 8,682,408$ 51.53% Property Taxes 21,539,024 13,519,783 62.77% Franchise Taxes 3,155,948 877,642 27.81% Business License Taxes 1,683,000 1,014,684 60.29% Transient Occupancy Taxes 3,278,643 1,791,198 54.63% Special Assessments 156,670 - 0.00% Licenses and permits 2,324,340 1,644,984 70.77% Subventions and grants 499,523 275,815 55.22% Charges for services 2,520,449 1,237,742 49.11% Investment Earnings 4,450,000 2,989,510 67.18% Fines and Forfeitures 467,000 168,914 36.17% Contributions and developer fees 83,041 29,156 35.11% Miscellaneous 1,033,834 671,967 65.00% Total Revenues 58,039,102 32,903,803 56.69% Expenditures:
General Government:
City Council 732,619 373,603 51.00% City Clerk 806,715 430,614 53.38% City Attorney 522,100 257,034 49.23% City Manager 2,836,456 1,542,461 54.38% Finance 2,146,834 1,321,592 61.56% Human Resources 1,300,465 652,156 50.15% Community Development 4,327,505 2,543,392 58.77% Community & Human Svcs 3,676,603 415,388 11.30% PW CIP Administration 752,417 696,096 92.51% Non-departmental 3,163,811 1,467,038 46.37% Total General Government 20,265,525 9,699,374 47.86%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
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 February 2026
Percentage of Current Fiscal Year Elapsed: 67%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 116,185 36.79% Code Compliance 1,207,362 684,510 56.69% Police Services 22,370,622 11,976,549 53.54% Police Grants 49,765 31,340 62.98% Building & Safety 2,162,844 1,374,633 63.56% Total Public Safety 26,106,414 14,183,217 54.33% Highways and streets 10,511,298 6,043,966 57.50% Economic Development 722,502 451,729 62.52% Cultural arts and library services 4,952,124 3,555,226 71.79% Total Expenditures 62,557,863 33,933,512 54.24% Excess (Deficiency) of Revenues
Over (Under) Expenditures (4,518,761) (1,029,709) 22.79% Other Financing Sources (Uses):
Transfers in 2,018,831 1,019,076 50.48% Transfers out (5,401,423) (414,900) 7.68% Total Other Financing Sources (Uses): (3,382,592) 604,176 (17.86%) Net Change in Fund Balance (7,901,353) (425,533)$ 5.39% Fund Balance, Beginning of Year (preliminary) 119,045,316 Ending Fund Balance (Projected) 111,143,963$
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$ 1,663,309$ 56.89% 221 - Zone 1-Mission Oaks MD1A 1,088,808 687,047 63.10% 222 - Zone 2-Wittenberg MD 33,208 18,539 55.83% 223 - Zone 3-Armitos Strm Basin 1,869 1,185 63.40% 224 - Zone 4-Mission Oaks In MD 59,252 31,483 53.13% 225 - Zone 5-Presley MD 21,476 12,086 56.28% 226 - Zone 6-Spanish Hills MD 23,358 13,948 59.71% 227 - Zone 7-Sares/Regis MD 9,628 5,455 56.66% 228 - Zone 8-Vista Las Posas MD 38,128 23,055 60.47% 230 - Zone 10-Adolfo Glen III MD 31,593 17,028 53.90% 231 - Zone 9-Adolfo Glen II MD 43,844 24,681 56.29% Total Revenues 4,274,722 2,497,816 58.43% Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 3,559,758 54.07% 221 - Zone 1-Mission Oaks MD1A 1,204,142 495,366 41.14% 222 - Zone 2-Wittenberg MD 47,066 14,589 31.00% 223 - Zone 3-Armitos Strm Basin 6,400 1,585 24.77% 224 - Zone 4-Mission Oaks In MD 64,878 25,767 39.72% 225 - Zone 5-Presley MD 27,383 6,516 23.80% 226 - Zone 6-Spanish Hills MD 27,274 11,419 41.87% 227 - Zone 7-Sares/Regis MD 12,311 3,931 31.93% 228 - Zone 8-Vista Las Posas MD 44,487 16,656 37.44% 230 - Zone 10-Adolfo Glen III MD 41,506 12,923 31.14% 231 - Zone 9-Adolfo Glen II MD 50,749 26,262 51.75% Total Expenditures 8,109,907 4,174,772 51.48% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (1,676,956) 43.73% Other Financing Sources (Uses):
Transfers in 3,589,790 15,019 0.42% Total Other Financing Sources (Uses): 3,589,790 15,019 0.42% Net Change in Fund Balance (245,395) (1,661,937)$ 677.25% Fund Balance, Beginning of Year (preliminary) 1,773,994 Ending Fund Balance (Projected) 1,528,599$
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
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 861,165 364,519 42.33% 252 - Bridge Policy Fund 48,215 32,205 66.79% 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 1,214,017 586,607 48.32% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,214,017 586,607 48.32% Other Financing Sources (Uses):
Transfers out (3,252,668) (324,427) 9.97% Total Other Financing Sources (Uses): (3,252,668) (324,427) 9.97% Net Change in Fund Balance (2,038,651) 262,180 $ (12.86%) Fund Balance, Beginning of Year (preliminary) 23,609,045 Ending Fund Balance (Projected) 21,570,394$
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
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 5,826,794 17.99% 429 - Cam Corridor Prjs Area 50,000 4,193 8.39% 498 - Low-Mod Inc Hsng Asset 51,611 5,000 9.69% Total Expenditures 32,498,557 5,835,987 17.96% Excess (Deficiency) of Revenues
Over (Under) Expenditures (25,769,896) (5,829,987) 22.62% Other Financing Sources (Uses):
Transfers in 16,769,990 1,716,782 10.24% Transfers out - - 0.00% Total Other Financing Sources (Uses): 16,769,990 1,716,782 10.24% Net Change in Fund Balance (8,999,906) (4,113,205)$ 45.70% Fund Balance, Beginning of Year (preliminary) 21,213,242 Ending Fund Balance (Projected) 12,213,336$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
202 - Grants Fund 7,332,249$ 147,675$ 2.01% 206 - SB125 Fund 1,790,000 920,865 51.44% 207 - Article 8c TDA Fund 1,677,664 908,702 54.16% 208 - Article 8a TDA Fund 1,719,532 952,315 55.38% 209 - Article 3 TDA Fund 14,119 14,119 100.00% 210 - Gas Tax Fund 2,018,831 1,167,781 57.84% 211 - SB1 Fund 1,968,379 1,008,058 51.21% 275 - Air Quality Fund 249,341 249,127 99.91% 280 - CDBG Fund 688,221 38,960 5.66% 285 - Library Special Revenue 355,523 146,485 41.20% 286 - Cable PEG Fees 258,885 61,280 23.67% 321 - Library Debt Service - 11,413 0.00% Total Revenues 18,072,744 5,626,780 31.13% Expenditures by Fund:
202 - Grants Fund 985,756 13,335 1.35% 280 - CDBG Fund 717,183 78,429 10.94% 285 - Library Special Revenue 300,722 172,648 57.41% 321 - Library Debt Service 492,696 425,881 86.44% Total Expenditures 2,496,357 690,293 27.65% Excess (Deficiency) of Revenues
Over (Under) Expenditures 15,576,387 4,936,487 31.69% Other Financing Sources (Uses):
Transfers in 492,151 414,000 84.12% Transfers out (17,028,917) (2,425,549) 14.24% Total Other Financing Sources (Uses): (16,536,766) (2,011,549) 12.16% Net Change in Fund Balance (960,379) 2,924,938$ (304.56%) Fund Balance, Beginning of Year (preliminary) 7,129,914 Ending Fund Balance (Projected) 6,169,535 $
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
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$ 320,374$ 40.66% 810 - Transit 2,825,976 393,343 13.92% 815 - Camarillo Ranch Events 501,000 191,840 38.29% 860 - Water Utility 21,356,387 13,619,361 63.77% 861 - Reclaimed Water 817,973 460,015 56.24% 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 - 3,882 0.00% Subtotal Water Funds 22,667,983 14,251,602 62.87% 871 - Sanitary District 22,343,826 14,445,333 64.65% 872 - CAMSAN Debt Service 1,855,861 1,136,128 61.22% 873 - CAMSAN Capital Projects 1,046,016 490,903 46.93% Subtotal Sanitary District Funds 25,245,703 16,072,364 63.66% Grand Total Revenues 52,028,511 31,229,523 60.02% Expenses by Fund:
805 - Solid Waste 1,306,984 983,612 75.26% 810 - Transit 4,667,447 2,679,818 57.42% 815 - Camarillo Ranch Events 721,222 298,467 41.38% 860 - Water Utility 25,051,701 16,845,293 67.24% 861 - Reclaimed Water 593,757 293,343 49.40% 862 - Water Conservation Credit 616,170 38,147 6.19% 863 - Water Capital Projects 10,051,699 3,591,602 35.73% 864 - Water Debt Service Fund 480 3,025 630.21% Subtotal Water Funds 36,313,807 20,771,410 57.20% 871 - Sanitary District 21,114,400 11,526,811 54.59% 872 - CAMSAN Debt Service 515,311 215,662 41.85% 873 - CAMSAN Capital Projects 9,412,617 2,489,914 26.45% Subtotal Sanitary District Funds 31,042,328 14,232,387 45.85% Grand Total Expenses 74,051,788 38,965,694 52.62% Income (Loss) Before Transfers (22,023,277) (7,736,171) 35.13% Transfers in 2,812,246 - 0.00% *Adjustment to net position (accrual method) 21,235,024 6,690,936 31.51% Changes in Net Position 2,023,993 (1,045,235)$ (51.64%) Fund Balance, Beginning of Year (preliminary) 219,254,660 Ending Net Position (Projected) 221,278,653$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
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$ 1,949,158$ 65.87% 530 - Information Systems 6,623,127 4,318,037 65.20% 540 - Vehicles & Equipment 2,962,656 2,065,188 69.71% Total Revenues 12,544,758 8,332,459 66.42% Expenses by Fund:
510 - Risk Management 3,152,096 2,745,843 87.11% 530 - Information Systems 7,001,023 3,153,980 45.05% 540 - Vehicles & Equipment 2,943,202 2,198,068 74.68% Total Expenses 13,096,321 8,097,891 61.83% Income (Loss) Before Transfers (551,563) 234,568 (42.53%) *Adjustment to net position (accrual method) 2,078,709 1,124,603 54.10% Changes in Net Position 1,527,146 1,359,171$ 89.00% Fund Balance, Beginning of Year (preliminary) 14,408,982 Ending Net Position (Projected) 15,936,128$
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended February 2026
Percentage of Current Fiscal Year Elapsed: 67%
Total Receipts 8,549,663 $
Total Disbursements 9,126,393 $
Fund Balances
Fund Type:
General Fund 118,619,782 $
Special Revenue Funds 33,536,767
Trust Funds * (41,615,830)
Debt Service Fund 501,368
Capital Projects Funds 17,100,036
Internal Service Funds 14,643,550
Enterprise Funds 211,518,491
Total Fund Balances 354,304,164$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended February 2026