City of Camarillo
Revenue & Expenditure Report
(Unaudited)
May 2026
Prepared By:
The Department of Finance
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues:
Sales Taxes 16,847,630$ 12,753,085$ 75.70% Property Taxes 21,539,024 22,059,498 102.42% Franchise Taxes 3,155,948 2,513,677 79.65% Business License Taxes 1,683,000 1,308,122 77.73% Transient Occupancy Taxes 3,278,643 2,518,615 76.82% Special Assessments 156,670 - 0.00% Licenses and permits 2,324,340 2,260,478 97.25% Subventions and grants 499,523 379,489 75.97% Charges for services 2,520,449 1,903,772 75.53% Investment Earnings 4,450,000 4,396,950 98.81% Fines and Forfeitures 467,000 268,531 57.50% Contributions and developer fees 83,041 36,337 43.76% Miscellaneous 1,033,834 926,517 89.62% Total Revenues 58,039,102 51,325,071 88.43% Expenditures:
General Government:
City Council 732,619 507,384 69.26% City Clerk 806,715 622,718 77.19% City Attorney 522,100 373,624 71.56% City Manager 2,836,456 2,322,514 81.88% Finance 2,146,834 1,820,691 84.81% Human Resources 1,374,269 843,894 61.41% Community Development 4,275,580 3,628,626 84.87% Community & Human Svcs 3,676,603 530,428 14.43% CIP Administration 752,417 906,557 120.49% Non-departmental 3,049,811 2,119,572 69.50% Total General Government 20,173,404 13,676,008 67.79%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 186,337 59.00% Code Compliance 1,207,362 943,406 78.14% Police Services 22,370,622 17,470,892 78.10% Police Grants 49,765 42,595 85.59% Building & Safety 2,162,844 1,834,012 84.80% Total Public Safety 26,106,414 20,477,242 78.44% Highways and streets 10,511,298 8,322,205 79.17% Economic Development 722,502 627,690 86.88% Cultural arts and library services 5,066,124 5,178,356 102.22% Total Expenditures 62,579,742 48,281,501 77.15% Excess (Deficiency) of Revenues
Over (Under) Expenditures (4,540,640) 3,043,570 (67.03%) Other Financing Sources (Uses):
Transfers in 2,018,831 1,471,201 72.87% Transfers out (5,401,423) (415,200) 7.69% Total Other Financing Sources (Uses): (3,382,592) 1,056,001 (31.22%) Net Change in Fund Balance (7,923,232) 4,099,571$ (51.74%) Fund Balance, Beginning of Year (preliminary) 119,045,316 Ending Fund Balance (Projected) 111,122,084$
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$ 2,770,420$ 94.76% 221 - Zone 1-Mission Oaks MD1A 1,088,808 1,191,644 109.44% 222 - Zone 2-Wittenberg MD 33,208 32,717 98.52% 223 - Zone 3-Armitos Strm Basin 1,869 1,842 98.56% 224 - Zone 4-Mission Oaks In MD 59,252 59,073 99.70% 225 - Zone 5-Presley MD 21,476 20,955 97.57% 226 - Zone 6-Spanish Hills MD 23,358 22,704 97.20% 227 - Zone 7-Sares/Regis MD 9,628 9,651 100.24% 228 - Zone 8-Vista Las Posas MD 38,128 37,827 99.21% 230 - Zone 10-Adolfo Glen III MD 31,593 31,142 98.57% 231 - Zone 9-Adolfo Glen II MD 43,844 43,079 98.26% Total Revenues 4,274,722 4,221,054 98.74% Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 5,287,885 80.32% 221 - Zone 1-Mission Oaks MD1A 1,204,142 760,113 63.12% 222 - Zone 2-Wittenberg MD 47,066 20,979 44.57% 223 - Zone 3-Armitos Strm Basin 6,400 2,095 32.73% 224 - Zone 4-Mission Oaks In MD 64,878 39,487 60.86% 225 - Zone 5-Presley MD 27,383 10,269 37.50% 226 - Zone 6-Spanish Hills MD 27,274 17,992 65.97% 227 - Zone 7-Sares/Regis MD 12,311 5,011 40.70% 228 - Zone 8-Vista Las Posas MD 44,487 25,414 57.13% 230 - Zone 10-Adolfo Glen III MD 41,506 19,353 46.63% 231 - Zone 9-Adolfo Glen II MD 50,749 38,554 75.97% Total Expenditures 8,109,907 6,227,152 76.78% Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (2,006,098) 52.31% 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) (1,991,079)$ 811.38% 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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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$ 158,236$ 95.79% 251 - Traffic Mitigation Fund 861,165 763,753 88.69% 252 - Bridge Policy Fund 48,215 39,928 82.81% 253 - Storm Drain Fund 1,208 1,157 95.78% 261 - Signals Fund 10,588 10,142 95.79% 262 - Underground Utilities Fund 15,970 15,289 95.74% 263 - Street Improvements Fund 111,328 106,632 95.78% 264 - Parking In-lieu Fund 353 338 95.75% Total Revenues 1,214,017 1,095,475 90.24% Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,214,017 1,095,475 90.24% Other Financing Sources (Uses):
Transfers out (3,252,668) (1,167,731) 35.90% Total Other Financing Sources (Uses): (3,252,668) (1,167,731) 35.90% Net Change in Fund Balance (2,038,651) (72,256)$ 3.54% 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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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$ 137,504$ 2.05% 429 - Cam Corridor Prjs Area 1,496 1,116 74.60% 498 - Low-Mod Inc Hsng Asset 5,748 5,478 95.30% Total Revenues 6,728,661 144,098 2.14% Expenditures by Fund:
410 - Capital Improv. Projects 32,396,946 9,907,563 30.58% 429 - Cam Corridor Prjs Area 50,000 15,165 30.33% 498 - Low-Mod Inc Hsng Asset 51,611 5,000 9.69% Total Expenditures 32,498,557 9,927,728 30.55% Excess (Deficiency) of Revenues
Over (Under) Expenditures (25,769,896) (9,783,630) 37.97% Other Financing Sources (Uses):
Transfers in 16,769,990 2,769,941 16.52% Total Other Financing Sources (Uses): 16,769,990 2,769,941 16.52% Net Change in Fund Balance (8,999,906) (7,013,689)$ 77.93% 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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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$ 226,807$ 3.09% 206 - SB125 Fund 1,790,000 935,044 52.24% 207 - Article 8c TDA Fund 1,677,664 1,459,996 87.03% 208 - Article 8a TDA Fund 1,719,532 1,515,264 88.12% 209 - Article 3 TDA Fund 14,119 14,119 100.00% 210 - Gas Tax Fund 2,018,831 1,621,488 80.32% 211 - SB1 Fund 1,968,379 1,517,992 77.12% 275 - Air Quality Fund 249,341 253,659 101.73% 280 - CDBG Fund 688,221 250,858 36.45% 285 - Library Special Revenue 355,523 152,796 42.98% 286 - Cable PEG Fees 258,885 94,248 36.41% 321 - Library Debt Service - 15,503 0.00% Total Revenues 18,072,744 8,057,774 44.59% Expenditures by Fund:
202 - Grants Fund 985,756 24,594 2.49% 280 - CDBG Fund 717,183 268,543 37.44% 285 - Library Special Revenue 300,722 251,449 83.62% 321 - Library Debt Service 492,696 425,881 86.44% Total Expenditures 2,496,357 970,467 38.88% Excess (Deficiency) of Revenues
Over (Under) Expenditures 15,576,387 7,087,307 45.50% Other Financing Sources (Uses):
Transfers in 492,151 414,300 84.18% Transfers out (17,028,917) (3,087,530) 18.13% Total Other Financing Sources (Uses): (16,536,766) (2,673,230) 16.17% Net Change in Fund Balance (960,379) 4,414,077$ (459.62%) 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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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$ 500,349$ 63.51% 810 - Transit 2,825,976 1,127,760 39.91% 815 - Camarillo Ranch Events 501,000 218,730 43.66% 860 - Water Utility 21,356,387 19,174,128 89.78% 861 - Reclaimed Water 817,973 657,348 80.36% 862 - Water Conservation Credit 34,247 31,524 92.05% 863 - Water Capital Projects 459,376 170,713 37.16% 864 - Water Debt Service Fund - 5,917 0.00% Subtotal Water Funds 22,667,983 20,039,630 88.40% 871 - Sanitary District 22,343,826 20,598,502 92.19% 872 - CAMSAN Debt Service 1,855,861 1,839,998 99.15% 873 - CAMSAN Capital Projects 1,046,016 722,339 69.06% Subtotal Sanitary District Funds 25,245,703 23,160,839 91.74% Grand Total Revenues 52,028,511 45,047,308 86.58% Expenses by Fund:
805 - Solid Waste 1,306,984 1,190,557 91.09% 810 - Transit 4,667,447 3,747,653 80.29% 815 - Camarillo Ranch Events 721,222 404,041 56.02% 860 - Water Utility 24,991,701 23,448,607 93.83% 861 - Reclaimed Water 593,757 400,207 67.40% 862 - Water Conservation Credit 616,170 53,434 8.67% 863 - Water Capital Projects 10,111,699 4,921,803 48.67% 864 - Water Debt Service Fund 480 3,025 630.21% Subtotal Water Funds 36,313,807 28,827,076 79.38% 871 - Sanitary District 21,114,400 16,403,910 77.69% 872 - CAMSAN Debt Service 515,311 215,662 41.85% 873 - CAMSAN Capital Projects 9,412,617 2,859,068 30.37% Subtotal Sanitary District Funds 31,042,328 19,478,640 62.75% Grand Total Expenses 74,051,788 53,647,967 72.45% Income (Loss) Before Transfers (22,023,277) (8,600,659) 39.05% Transfers in 2,812,246 - 0.00% *Adjustment to net position (accrual method) 21,387,744 8,406,525 39.31% Changes in Net Position 2,176,713 (194,134)$ (8.92%) Fund Balance, Beginning of Year (preliminary) 219,254,660 Ending Net Position (Projected) 221,431,373$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended May 2026
Percentage of Current Fiscal Year Elapsed: 92%
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$ 2,668,757$ 90.19% 530 - Information Systems 6,623,127 5,967,895 90.11% 540 - Vehicles & Equipment 2,962,656 2,907,340 98.13% Total Revenues 12,544,758 11,543,992 92.02% Expenses by Fund:
510 - Risk Management 3,152,096 3,016,663 95.70% 530 - Information Systems 7,001,023 4,504,877 64.35% 540 - Vehicles & Equipment 2,943,202 3,005,633 102.12% Total Expenses 13,096,321 10,527,173 80.38% Income (Loss) Before Transfers (551,563) 1,016,819 (184.35%) *Adjustment to net position (accrual method) 2,078,709 1,436,175 69.09% Changes in Net Position 1,527,146 2,452,994$ 160.63% 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 May 2026
Percentage of Current Fiscal Year Elapsed: 92%
Total Receipts 12,428,514 $
Total Disbursements 11,196,099 $
Fund Balances
Fund Type:
General Fund 123,144,885 $
Special Revenue Funds 34,357,938
Trust Funds * (42,319,575)
Debt Service Fund 505,760
Capital Projects Funds 14,199,554
Internal Service Funds 15,425,802
Enterprise Funds 210,654,002
Total Fund Balances 355,968,366$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended May 2026