FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
101 - General
Fund 14 - Finance
Licenses and Permits - represents a net increase in
anticipated revenues from the 2025 User Fee Study - increase in massage establishment and special event permits,
partially offset by reductions in sidewalk vendor and taxi cab permits $4,200
101 - General
Fund 14 - Finance
Other Revenues - increase in miscellaneous revenues
associated with business district administration fees
(Downtown Business Association and Culver City Arts
District) $2,000
101 - General
Fund
16 - Non-
Departmental
Sales Tax - increase in Bradley Burns and Public Safety Augmentation Fund (PSAF) sales tax revenues based on
economic analysis performed by tax consultants and
validated by staff in January 2026. $465,000
101 - General
Fund
16 - Non-
Departmental
Sales Tax - Measure CC 0.50% transaction and use tax
approved by voters in 2020 - increase in anticipated revenues based on economic analysis performed by tax consultants and validated by staff in January 2026. $167,000
101 - General
Fund
16 - Non-
Departmental
Sales Tax - Measure C 0.25% transaction and use tax
approved by voters in 2018 - - increase in anticipated revenues based on economic analysis performed by tax
consultants and validated by staff in January 2026. $73,000 101 - General
Fund
16 - Non-
Departmental
Sales Tax - Measure CL 0.25% transaction and use tax
approved by voters in August 2025 - increase in anticipated revenues based on economic analysis performed by tax
consultants and validated by staff in January 2026. $2,388,192 101 - General
Fund
16 - Non-
Departmental
Cannabis Business Tax - approved by voters in 2018 -
decrease in anticipated receipts based on analysis of
receipts from remaining cannabis businesses ($260,000) 101 - General
Fund
16 - Non-
Departmental
Utility Users' Tax - net increase in utility users' tax (electricity, gas, water, telecommunications, and cable) primarily due to the utility providers increasing rates (approved by the California Public Utilities Commission), and an analysis of the revenues collected to date and anticipated through the
remainder of the fiscal year. $192,147
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 1 of 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 101 - General
Fund
16 - Non-
Departmental
Measure RE - Real Property Transfer Tax approved by voters in 2020 - increase in anticipated revenues based on trend
analysis of real estate sales data provided by Los Angeles County for single family homes, multi-family homes,
condominiums, and commercial properties, and anticipated sales through the remainder of the fiscal year. $3,000,000 101 - General
Fund
16 - Non-
Departmental
Intergovernmental - increase in anticipated revenues from State of CA Vehicle License Fee In-Lieu tax and other
miscellaneous revenues $120,740
101 - General
Fund
16 - Non-
Departmental
Miscellaneous revenues - increase in anticipated revenues based on receipts received to date including opioids litigation settlement and other miscellaneous revenues $278,000
101 - General
Fund
16 - Non-
Departmental
Interfund Transfer Reimbursement - ongoing increase from the Parking Authority Fund to the General Fund for the parking meter battery packs and LCD screen costs $50,000
101 - General
Fund 30 - PRCS
Charges for Services - net decrease in anticipated revenues based on analysis of revenues received to date and
anticipated demand for the various program offerings
(community events, pool and aquatics, recreation and
enrichment, teen center, and youth sports) for the remainder of the fiscal year. ($82,439)
101 - General
Fund
35 - Housing and
Human Services
Miscellaneous Revenues - increase in anticipated revenues based on administrative citation receipts received to date and anticipated for the remainder of the fiscal year. $4,900 101 - General
Fund
40 - Police
Department
Miscellaneous Revenues - increase in anticipated revenues from State of CA state mandated cost reimbursements, user fee study impacts and other revenues $197,655
101 - General
Fund
40 - Police
Department
Fines and Forfeitures - one-time decrease in anticipated revenues from the red light camera traffic enforcement
program. The additional traffic citation issuance is up about 23% for the first six months of the fiscal year. However, there is an unanticipated delay in LA County court processing the citations. Therefore staff anticipates the additional revenues that were originally anticipated to come in FY 2025-26 will begin to come in FY 2026-27. ($1,000,000)
2 of 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 101 - General
Fund
40 - Police
Department
Film Fee Subsidy - this reflects the anticipated impact to revenues associated with Council's decision to subsidize film fees to encourage local film production. See November 10, 2025 staff report Item #A-1. ($195,969)
101 - General
Fund 45 - Fire
Other Revenues - this reflects a budget correction that includes the ongoing anticipated revenues from the
reimbursement agreement with UCLA Mobile Stroke Unit
reimbursement for the 1.0 FTE Firefighter $255,000
101 - General
Fund 45 - Fire
Charges for Services - reflects an increase in anticipated revenues from ambulance revenues, 2025 user fee study
impacts and CalOES strike team reimbursements $566,324
101 - General
Fund
53 - Planning &
Development
Charges for Services - reflects a net increase in anticipated revenues related to better than anticipated results from the 2025 user fee study associated with Advance Planning,
Current Planning, and Building Safety permits $1,262,990 101 - General
Fund 60 - Public Works
Charges for Services / Licenses and Permits - net decrease in anticipated revenues related to the anticipated timing of specific development projects in the permitting cycle. Staff anticipates that revenues will be collected in next fiscal year. ($855,918) TOTAL - 101 GENERAL FUND REVENUE CHANGES $6,632,822
202 - Refuse Fund 60 - Public Works
Charges for Services - anticipated increase in outside hauling agencies utilizing the City of Culver City Transfer Station to process waste before it is then transferred to the end
processor. See 12/9/2024 staff report Item #C-6. $1,456,568 202 - Refuse Fund 60 - Public Works
Charges for Services - anticipated ongoing increase in refuse (trash) collection revenues based on analysis of historical actuals, current year actuals to date, and anticipated revenues for the remainder of the fiscal year. $1,363,338 202 - Refuse Fund 60 - Public Works
Other Revenues - anticipated increase in other revenues including the Low Carbon Fuel Standards (LCFS) Credit, bin rental charges, can services, and better than anticipated results from the user fee study. $234,494
TOTAL - 202 REFUSE FUND REVENUE CHANGES $3,054,400
203 - Municipal
Bus Fund
16 - Non-
Departmental
Interfund Transfers - reflects a Transfer In from the Prop A Local Return Fund #415 to subsidize bus operations $200,000 3 of 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 203 - Municipal
Bus Fund
70 -
Transportation
Intergovernmental - net decrease to reconcile to LACMTA final Transit Fund Allocations to Culver City for FY 2025-26. ($34,019) 203 - Municipal
Bus Fund
70 -
Transportation
Intergovernmental - Capital Grants Reimbursement - increase in anticipated capital grants reimbursements from Federal Transit Administration (FTA) 5307 Urbanized Area Formula Grant for bus rehabilitation, tire lease, and EV charging stations. $150,098
203 - Municipal
Bus Fund
70 -
Transportation
Intergovernmental - decrease reflects a budget correction to remove amount for Transportation Development Act (TDA)
capital revenues. This amount was originally entered in error. ($1,313,366) 203 - Municipal
Bus Fund
70 -
Transportation
Other Revenues - decrease reflects a budget correction to align anticipated rent revenues from the General Fund for the partial use of the Transportation Facility with the final interfund agreement. FY 2025-26 rent is $150,224. ($1,265,776) 203 - Municipal
Bus Fund
70 -
Transportation
Other Revenues - reflects anticipated net increase in other revenues including the LA County Metro Low Income Fare is Easy ("LIFE") program revenues, micromobility scooter share license agreement activity, partially offset by anticipated EIR Traffic Mitigation Congestion Funds $32,000
TOTAL - 203 MUNICIPAL BUS REVENUE CHANGES ($2,231,063)
204 - Sewer Fund 60 - Public Works
Charges for Services - decrease in anticipated sewer facility revenues due to the timing of large development projects.
Staff anticipates that these revenues will return in FY 2026-
27. ($180,000)
TOTAL - 204 SEWER FUND REVENUE CHANGES ($180,000)
205 - Muni Fiber
24 - Information
Technology
Charges for services - increase in anticipated municipal fiber revenues based on analysis of revenue receipts and
anticipated revenue collections through end of the fiscal year related to dark fiber lateral MRC and IRU charges. $48,900 TOTAL - 205 MUNI FIBER REVENUE CHANGES $48,900
308 - Equipment
Maintenance
70 -
Transportation
Charges for Services - anticipated increase equipment
maintenance charges out to other funds to account for the increase in repairs ($40,000), fuel ($200,000), and parts ($71,400) $311,400
TOTAL - 308 EQUIPMENT MAINTENANCE FUND $311,400
4 of 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 411 - Para Transit
70 -
Transportation
Other Revenues - reflects a net decrease in anticipated revenues related to LA County and Prop A incentive funds for programs that promote integrated public transportation, specifically targeting subregional paratransit services. ($68,005) 411 - Para Transit
16 - Non-
Departmental
Interfund Transfers - reflects the Transfer In of funds from Fund #415 Prop A Local Return to subsidize Paratransit
operations $300,000
411 - Para Transit
16 - Non-
Departmental
Interfund Transfers - reflects the elimination of the Transfer In from the 203 Bus Fund. The Paratransit services will be subsidized by Prop A Local Return and Prop C Local Return in FY 2025-26. ($466,627)
TOTAL - 411 PARATRANSIT REVENUE CHANGES ($234,632)
412 - Building
Surcharge
53 - Planning &
Development
Charges for Services/Licenses and Permits - decrease
reflects correction to anticipated revenues associated with user fee study activity related to the new General Plan Maintenance Fee associated with large development projects ($203,800) TOTAL - 412 BUILDING SURCHARGE REVENUE CHANGES ($203,800) 414 - Operating
Grants 40 - Police
Intergovernmental - one-time budget correction to correct budget to align anticipated FY 2025-26 grant reimbursements with anticipated grant expenditures ($112,111)
414 - Operating
Grants
16 - Non-
Departmental
Interfund Transfers - this reflect the Prop C Local Return Transfer In to fund the City's rideshare program $25,000 414 - Operating
Grants 60 - Public Works
Intergovernmental - one-time budget adjustment to account for the anticipated grant reimbursements for the CalRecycle Household Hazardous Waste Program $50,000
TOTAL - 414 OPERATING GRANT REVENUE CHANGES ($37,111)
5 of 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR REVENUE ADJUSTMENTS 416 - Asset
Seizure 40 - Police
Intergovernmental - increase in anticipated asset seizure revenues based on analysis of receipts $3,870
TOTAL - 416 ASSET SEIZURE REVENUE CHANGES $3,870
420 - GF Capital
Projects
16 - Non-
Departmental
Interfund Transfers - reflects the Transfer In of $75,000 in General Fund Facility Planning Reserve Funds to cover the cost of the CIP Project to replace the CCFD Fire Tower
generator that has exceeded its useful life. $75,000
TOTAL - 420 GF CAPITAL ACQUISITION FUND $75,000
438 - LA County
Measure W 60 - Public Works
Taxes - Measure W Los Angeles County voter approved in
2018 - anticipated decrease in revenues for safe/clean water funding from LA County based on analysis of revenues
received and anticipated revenues through the remainder of the fiscal year ($13,700)
TOTAL - 438 LA COUNTY MEASURE W REVENUE CHANGES ($13,700) 475 - Parking
Authority 60 - Public Works
Charges for Services - decrease in anticipated revenues based on prior year elimination of on-street parking meter card sales ($15,000)
TOTAL - 475 PARKING AUTHORITY REVENUE CHANGES ($15,000) 6 of 19
Attachment 4
Fund
FY 2025-26
Increase / Decrease
TOTAL - 101 GENERAL FUND REVENUE CHANGES $6,632,822
TOTAL - 202 REFUSE FUND REVENUE CHANGES $3,054,400
TOTAL - 203 MUNICIPAL BUS REVENUE CHANGES ($2,231,063)
TOTAL - 204 SEWER FUND REVENUE CHANGES ($180,000)
TOTAL - 205 MUNI FIBER REVENUE CHANGES $48,900
TOTAL - 308 EQUIPMENT MAINTENANCE FUND CHANGES $311,400 TOTAL - 411 PARATRANSIT REVENUE CHANGES ($234,632)
TOTAL - 412 BUILDING SURCHARGE REVENUE CHANGES ($203,800) TOTAL - 414 OPERATIING GRANTS FUND REVENUE CHANGES ($37,111) TOTAL - 416 ASSET SEIZURE REVENUE CHANGES $3,870
TOTAL - 420 GF CAPITAL ACQUISITION FUND $75,000
TOTAL - 438 LA COUNTY MEASURE W REVENUE CHANGES ($13,700) TOTAL - 475 PARKING AUTHORITY REVENUE CHANGES ($15,000) TOTAL REVENUE CHANGES - ALL FUNDS $7,211,086
SUMMARY - REVENUE CHANGES - ALL FUNDS
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
101 - General
Fund
10 - City
Manager's Office
One-time expenditures related to pilot Small Business
Technical Assistance and Grant Program ($45,000) and the Permit Fee Reimbursement Program ($50,000). See October 27, 2025 staff report Item #A-2 for Council approval. $95,000 101 - General
Fund
10 - City
Manager's Office
One-time expenditures related to Council Strategic Priority Goal setting retreat in February 2026. $35,000
101 - General
Fund
10 - City
Manager's Office
Council approved City Manager executive leadership
realignment plan approved by City Council on 01/26/2026 staff report #26-445 Item #A-4. This results in a net increase of 3.0 FTE (1.0 FTE Senior Assistant City Manager, 1.0 FTE Senior Executive Assistant to the City Manager, and 1.0 FTE Assistant to the City Manager/Process Improvements). Staff anticipates that FY 2025-26 prorated costs can be absorbed within the current Adopted Budget due to salary savings from existing vacant positions. Ongoing net costs is estimated at $962,500 beginning in FY 2026-27 will be included in the Proposed Budget and will be balanced by cost reductions in other areas. $401,000
101 - General
Fund
10 - City
Manager's Office
Council approved City Manager executive leadership
realignment plan approved by City Council on 01/26/2026 staff report #26-445 Item #A-4. As part of the realignment plan, 1.0 FTE will be transferred from the City Manager's Office to the City Clerk's Office to coordinate Government and Legislative Affairs. FY 2025-26 amount reflects the prorated cost estimates through the remainder of the fiscal year. ($99,000)
101 - General
Fund
10 - City
Manager's Office
Council approved City Manager executive leadership
realignment plan approved by City Council on 01/26/2026 staff report #26-445 Item #A-4. As part of the realignment plan, 1.0 FTE will be transferred from the City Manager's Office to the Human Resources Department to oversee the Workforce Development program. FY 2025-26 amount
reflects the prorated cost estimates through the remainder of the fiscal year. ($99,000)
TOTAL - 10 CITY MANAGER'S OFFICE EXPENDITURE
ADJUSTMENTS $333,000
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 8 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 101 - General
Fund
11 - City Clerk's
Office
Council approved City Manager executive leadership
realignment plan approved by City Council on 01/26/2026 staff report #26-445 Item #A-4. As part of the realignment plan, 1.0 FTE will be transferred from the City Manager's Office to the City Clerk's Office to coordinate Government and Legislative Affairs. FY 2025-26 amount reflects the prorated cost estimates through the remainder of the fiscal year. $99,000
TOTAL - 11 CITY CLERK $99,000
101 - General
Fund 14 - Finance
Add 2.0 FTE budget analysts to strengthen the City's budget development processes, enhance fiscal transparency and
accountability, provide dedicated budget support to all City Departments, and provide the capacity to transition toward a Priority-based budgeting framework. Staff anticipates that FY 2025-26 prorated costs can be absorbed within the current Adopted Budget due to salary savings from existing vacant positions. In FY 2026-27, the ongoing costs of the positions ($346,000) would be entirely offset by allocating the costs to non-General Fund departments via updated cost allocation plan factors, improved expenditure forecasting, and
additional revenues from strengthened revenue controls and audit compliance. $144,000
TOTAL - 14 FINANCE DEPARTMENT EXPENDITURE
ADJUSTMENTS $144,000
101 - General
Fund
16 - Non-
Departmental
Interfund Transfer - one-time budget adjustment to account for the Transfer Out of the 101 General Fund to the 420 Capital Acquisition Fund to cover the CCFD Fire Tower
Generator CIP funded by Facilities Planning Reserves $75,000 101 - General
Fund
16 - Non-
Departmental
Other - one-time increase in anticipated expenditure savings through end of the fiscal year based on an analysis of current year Departmental spending trends ($1,743,761)
TOTAL- 16 NON-DEPARTMENTAL EXPENDITURE
ADJUSTMENTS ($1,668,761)
9 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 101 - General
Fund
22 - Human
Resources
Council approved City Manager executive leadership
realignment plan approved by City Council on 01/26/2026 staff report #26-445 Item #A-4. As part of the realignment plan, 1.0 FTE will be transferred from the City Manager's Office to the Human Resources Department to oversee the Workforce Development program. FY 2025-26 amount
reflects the prorated cost estimates through the remainder of the fiscal year. $99,000
101 - General
Fund
22 - Human
Resources
Operating and Maintenance Costs - to account for ongoing cost of existing programs (employee benefit programs, Case IQ citywide case management, and other personnel related costs). $51,000
101 - General
Fund
22 - Human
Resources
Operating and Maintenance costs - ongoing costs associated with new Holly Gov classification and compensation online platform $10,000
101 - General
Fund
22 - Human
Resources
Operating and Maintenance Costs - one-time budget increase to account for labor MOU and other investigations costs, as well as Citywide professional development and compliance training $145,000
TOTAL - 22 HUMAN RESOURCES EXPENDITURE
ADJUSTMENTS $305,000
101 - General
Fund
24 - Information
Technology
Operating and Maintenance Costs - ongoing budget increase to account for software license costs for enhanced cyber security $3,000
TOTAL - 24 INFORMATION TECHNOLOGY SERVICES
EXPENDITURE ADJUSTMENTS $3,000
101 - General
Fund 30 - PRCS
Council approved on 12/08/2025 - Add 3.75 FTE CCEA Pool Manager positions (five staff at 30 hours/week). The new positions would be entirely offset by the elimination of temporary part time non-benefited positions (6,829 hours =
3.3 FTE) as well as other savings in contractual services $0 101 - General
Fund 30 - PRCS
Operating and Maintenance Costs - this reflects a one-time budget increase to account for increased cost of equipment maintenance for parks equipment $10,000
101 - General
Fund 30 - PRCS
Personnel Costs - Add 2.9 FTE non-benefited Recreation
Specialist positions for the afterschool programs. The partial year prorated costs are $75,700 from February through June 2026. The full year FY 2026-27 ongoing costs are $181,600. $75,700 TOTAL - 30 PRCS EXPENDITURE ADJUSTMENTS $85,700
10 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 101 - General
Fund
35 - Housing and
Human Services
Personnel Costs - Transfer vacant 1.0 FTE Nurse Practitioner and contracted MD oversight to the Fire Department for
consolidated management ($310,000)
101 - General
Fund
35 - Housing and
Human Services
Personnel Costs - Transfer vacant 1.0 FTE Case Manager to Fire Department for consolidated management of Advanced Provider Unit (APU) ($127,900)
101 - General
Fund
35 - Housing and
Human Services
Operating and Maintenance Costs - this reflects a one-time budget increase to account for increased cost of equipment maintenance for Mobile Crisis Unit $22,000
TOTAL - 35 HOUSING AND HUMAN SERVICES EPXENDITURE
ADJUSTMENTS ($415,900)
101 - General
Fund 45 - Fire
Personnel Costs - Transfer vacant 1.0 FTE Advance Nurse Practitioner and contracted MD oversight from Housing and Human Services Department to the Fire Department for
consolidated management $310,000
101 - General
Fund 45 - Fire
Personnel Costs - Add 1.0 FTE Firefighter/Paramedic for the specialized Advanced Provider Unit (APU). The prorated costs are $106,000 from February to June 2026. The full year FY 2026-27 ongoing costs are $255,430. These costs are offset by the elimination of the vacant 1.0 FTE Case Manager from Housing and Human Services Department. $106,000
101 - General
Fund 45 - Fire
Operating and Maintenance Costs - ongoing budget
adjustment to account for the State of CA Ground Emergency Medical Transportation (GEMT) program costs. These costs are entirely offset by the increase in anticipated Fire ambulance revenues $128,000
101 - General
Fund 45 - Fire
Operating and Maintenance Costs - ongoing replacement
costs of Fire Department Tower generator to be replaced in FY 2025-26 with an estimated 15 year useful life. $7,800
101 - General
Fund 45 - Fire
Capital Outlay Costs - one-time costs ($475,000) associated with the purchase of a vehicle for the Advanced Provider Unit.
The anticipated ongoing future replacement costs for the vehicle is about $75,250 annually. $550,250
101 - General
Fund 45 - Fire TOTAL - 45 FIRE DEPARTMENT EXPENDITURE ANALYSIS $1,102,050 11 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 101 - General
Fund
53 - Planning &
Development
Operating and Maintenance Costs - budget adjustment for one-time ($300,000) and ongoing ($200,000) costs
associated with outside consultant plan check services.
These costs are entirely offset by increase in Building Safety permit revenues $500,000
101 - General
Fund
53 - Planning &
Development
Operating and Maintenance Costs - this reflects a one-time budget increase to account for increased cost of equipment maintenance for Building Safety $11,500
TOTAL - 53 PLANNING AND DEVELOPMENT EXPENDITURE
ADJUSTMENTS $511,500
101 - General
Fund 60 - Public Works
Operating and Maintenance Costs - budget adjustments to account for the ongoing parking meter battery packs and LCD screen replacements. These costs are entirely offset by interfund transfer reimbursements from the Parking Authority to the General Fund $50,000
101 - General
Fund 60 - Public Works
Operating and Maintenance Costs - this reflects a one-time budget increase to account for increased cost of equipment maintenance for Public Works Graffiti Abatement, Tree
Maintenance, and Electrical Maintenance $16,500
101 - General
Fund 60 - Public Works
Operating and Maintenance Costs - budget adjustment to
align the ongoing tree trimming budget with the finalized amounts in the contract. $34,911
TOTAL - 60 PUBLIC WORKS EXPENDITURE ADJUSTMENTS $101,411 TOTAL - 101 GENERAL FUND EXPENDITURE
ADJUSTMENTS $600,000
202 - Refuse Fund 60 - Public Works
Operating and Maintenance Costs - one-time budget
adjustment to account for the refuse transfer station Athens agreement $1,165,000
202 - Refuse Fund 60 - Public Works
Operating and Maintenance costs - one-time budget
adjustment to account for the increased cost associated with equipment maintenance, parts, repairs, and fuel $100,000 TOTAL - 202 REFUSE FUND EXPENDITURE ADJUSTMENTS $1,265,000 12 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 203 -
Transportation
70 -
Transportation
Operating and Maintenance costs - one-time budget
adjustment to account for the increased cost associated with equipment maintenance, parts, repairs, and fuel $90,000 203 -
Transportation
70 -
Transportation
Operating and Maintenance costs - one-time budget increase to account for rising insurance costs associated with
increased claims $400,000
203 -
Transportation
16 - Non-
Departmental
Interfund Transfers - reflects the elimination of the Transfer Out to Fund #411 Paratransit. The Paratransit Fund will be subsidized by Prop A Local Return and Prop C Local Return monies in FY 2025-26. ($466,627)
203 -
Transportation
CP - Capital
Projects
Capital Projects - Close out of CIP Project #PB018 Vehicle Shop Lifts - the shop lift build out was completed in FY 2024-
25. ($738,102)
203 -
Transportation
CP - Capital
Projects
Capital Projects - Close out of CIP Project #PB020 Cloud Reporting Environment - project is no longer needed. ($50,000) 203 -
Transportation
CP - Capital
Projects
Capital Projects - Close out of CIP Project #PB025 Hydrogen Fuel Bus Pilot - the department is working on addressing the facility constraints and pursuing additional funding for this project. The implementation of this project will be deferred to future years. ($2,723,850)
TOTAL - 203 TRANSPORTATION FUND EXPENDITURE
ADJUSTMENTS ($3,488,579)
204 - Sewer Fund 60 - Public Works
Operating and Maintenance Costs - one-time budget increase to account for sewer contributions to the City of LA for sewage treatment at Hyperion Plant, County of LA for
industrial waste permits and inspections, as well as an audit of the operational agreement between agencies $405,000
204 - Sewer Fund 60 - Public Works
Capital Outlay -Existing vehicle replacement - one-time costs ($106,000) and ongoing replacement costs ($18,600)
associated with the replacement of existing 2001 Ford F-350 vehicle $124,600
204 - Sewer Fund 60 - Public Works
Capital Outlay - increase city fleet - one-time costs
($326,000) and ongoing replacement costs ($57,300)
associated with the purchase of a new Ford F-550 truck
equipped with a crane body $383,300
TOTAL - 204 SEWER FUND EXPENDITURE ADJUSTMENTS $912,900 13 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 307 - Equipment
Replacement
CP - Capital
Projects
Capital Improvement Program Costs - to account for
unanticipated cost increases associated with the
replacement of the existing six side loaders in CIP #PE004 $138,000 TOTAL - 307 EQUIPMENT REPLACEMENT FUND
EXPENDITURE ADJUSTMENTS $138,000
308 - Equipment
Maintenance
70 -
Transportation
Operating and Maintenance - one-time budget adjustment to account for the increased cost of repairs, parts, and fuel $250,000 TOTAL - 308 EQUIPMENT MAINTENANCE FUND
EXPENDITURE ADJUSTMENTS $250,000
309 - Risk
Management
22 - Human
Resources
Personnel - Add a fulltime position for six months (0.5 FTE) Limited Term Human Resource Associate and a part time (20 hours/week) retired annuitant for six months to assist with Risk Management projects. $127,250
TOTAL - 309 RISK MANAGEMENT FUND EXPENDITURE
ADJUSTMENTS $127,250
413 - Cultural
Trust
CP - Capital
Projects
Cultural Arts Program - Performing Arts CIP #PZ614 budget true up of annual 25% allocation of Arts in Public Places Fee based on CCMC 15.06.160.E ($57,115)
414 - Cultural
Trust
CP - Capital
Projects
Cultural Arts Program - Arts Maintenance CIP #PZ634 budget true up of annual 15% allocation of Arts in Public Places Fee based on CCMC 15.06.115.2 ($34,269)
TOTAL - 413 CULTURAL TRUST FUND EXPENDITURE
ADJUSTMENTS ($91,384)
414 - Operating
Grants 60 - Public Works Grant - CalRecycle Household Hazardous Waste program $50,000 TOTAL - 414 OPERATING GRANTS EXPENDITURE
ADJUSTMENTS $50,000
415 - Prop A Local
Return
16 - Non-
Departmental
Reclassification - repurpose unspent Prop A Local Return funds to subsidize Transit Operations, Paratransit
Operations, and partially fund bus replacements (see below for more details). ($800,000)
415 - Prop A Local
Return
16 - Non-
Departmental
Interfund Transfers - reflects Transfer Out of available Prop A Local Return Funds to subsidize the 411 Paratransit Fund operations $300,000
14 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 415 - Prop A Local
Return
16 - Non-
Departmental
Interfund Transfers - reflects transfer out of available Prop A Local Return Funds to subsidize the 203 Bus Fund operations $200,000 415 - Prop A Local
Return
16 - Non-
Departmental
Capital Projects - reflects the use of available PALR Funds to partially fund bus replacements $300,000
TOTAL - 415 PROP A LOCAL RETURN FUND $0
418 - Special Gas
Tax
CP - Capital
Projects
CIP Closeout - Project #PS034 Higuera Bridge Ramp and
PZ553 Higuera Street Bridge Replacement - project
completed. ($974,206)
TOTAL - 418 SPECIAL GAS TAX FUND EXPENDITURE
ADJUSTMENTS ($974,206)
419 - Parks
Facilities Fund
CP - Capital
Projects
CIP Closeout - Project #PP026 Model Water Efficient
Landscape Ordinance Consultant - project cancelled. ($85,000) 419 - Parks
Facilities Fund
CP - Capital
Projects
CIP Closeout - Project #PZ731 Lindberg Park - project
completed. ($690)
419 - Parks
Facilities Fund
CP - Capital
Projects
CIP Scope Reduction - #PP015 - Media Park Improvement
Upgrades - reduce budget from $110,000 to $60,000 to align with revised scope. ($50,000)
TOTAL - 419 PARKS FACILITIES FUND EXPENDITURE
ADJUSTMENTS ($135,690)
420 - GF Capital
Projects
CP - Capital
Projects
Capital Projects - Appropriate Sony Pictures contributions June 2025 intended for FY 2025-26 Performing Arts Grant Awards budgeted in CIP Project #PZ614. $30,000
420 - GF Capital
Projects
CP - Capital
Projects
Capital Projects - Project #PZ132. Replacement of Fire
Department Tower generator. This project will be funded by Facilities Planning Reserve Funds in the General Fund.
Ongoing annual future replacement cost budgeted in the Fire Department. $75,000
420 - GF Capital
Projects
CP - Capital
Projects
Capital Projects - Project #PF049 Lenawee Avenue project cost increase. This project will be funded by the closure of completed 420 Fund projects listed below. $362,565
420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PP009 - Sports Field Renovations - project completed in FY 2019-20. ($26,300)
420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PS022 - Galvin Street Parkway Expansion to provide room for tree root growth for two existing Ficus trees - project completed in FY 2023-24. ($8,357)
15 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PS033 - Realignment of Culver Blvd. from Commonwealth Ave. to Elenda Street. Project completed in FY 2022-23. ($50,000)
420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PT007 - Citywide electronic document
management system. Project is near completion in FY 2025- 26 and funding is available in other operating accounts. ($24,392) 420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PT012 - Public Safety Camera Replacement - project completed in FY 2024-25. System is fully functional and supported. ($1,808)
420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PZ811 Citywide Speed Zone Study. Project completed in FY 2023-24. ($51,708)
420 - GF Capital
Projects
CP - Capital
Projects
CIP Closeout - PZ830 Skateboard Park - project completed in FY 2020-21. ($200,000)
TOTAL - 420 CAPITAL PROJECTS FUNDED BY THE GENERAL
FUND EXPENDITURE ADJUSTMENTS $105,000
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PF001 Bike Rack Installation - project
completed. ($1,752)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PL006 Washington and Culver Blvd. Pedestrian and Cycle Safety Project. Project completed in FY 2022-23. ($219,931) 423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PL008 Network-wide Signal system
synchronization - project completed in FY 2023-24. ($9,277) 423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PO001 Urban Forest Management and
Succession Plan. Project completed in FY 2015-16. ($1,664) 423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PP001 Hetzler Road Pedestrian Trail - project completed in FY 2016-17. ($6,936)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PR004 Green Street Master Plan - project completed in FY 2023-24. ($35,578)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PS015 Local Roadway Safety Plan - project completed in FY 2023-24. ($9,047)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PS019 Overland/Ranch/Kelmore Redesign -
project completed in FY 2024-25. ($189,074)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - Project #PS034 Higuera Bridge Ramp and - project completed. ($7,704)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PZ551 Interpretive Trail - project complete in FY 2018-19. ($52,821)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - Project #PZ731 Lindberg Park - project
completed. ($10,056)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PZ881 Sepulveda Blvd Widening - project
completed. ($113,490)
16 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PZ929 Real-Time Motorist Info System -
project completed in FY 2020-21. ($773,768)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PZ942 Sawtelle Blvd. Resurfacing - project completed in FY 2015-16. ($12,390)
423 - Capital
Grants
CP - Capital
Projects
CIP Closeout - PZ964 Higuera Bridge Ramp - project
completed ($24,697)
TOTAL - 423 CAPITAL GRANTS PROJECTS EXPENDITURE
ADJUSTMENTS ($1,468,185)
424 - PCLR
16 - Non-
Departmental
Interfund Transfers - reflects the transfer of available Prop C Local Return funds to the 414 Grants Fund cover the cost of the City's rideshare program. $25,000
TOTAL - 424 PROP C LOCAL RETURN EXPENDITURE
ADJUSTMENTS $25,000
431 - Measure R
Local Return
CP - Capital
Projects
CIP Closeout - PL006 Washington and Culver Blvd. Pedestrian and Cycle Safety Project. Project completed in FY 2022-23. ($16,361) 431 - Measure R
Local Return
CP - Capital
Projects
CIP Closeout - PS034 Higuera Bridge Ramp - and PZ553
Higuera Street Bridge replacement - project completed. ($27,015) TOTAL - 431 MEASURE R LOCAL RETURN EPXENDITURE
ADJUSTMENTS ($43,376)
434 - CC
Safe/Clean Water
CP - Capital
Projects
CIP Closeout - PW005 Catch Basin Trash total Maximum Daily Loads (TDML) Retrofit - project completed in FY 2023-24. ($167,400) TOTAL - 434 CC SAFE/CLEAN WATER FUND EXPENDITURE
ADJUSTMENTS ($167,400)
437 - Mobility
Improvements
Fund
CP - Capital
Projects
Capital Projects - budget adjustment to account for the unanticipated cost increase related to Project #PS037 Ocean Drive Sidewalk Improvement $100,000
TOTAL - 437 MOBILITY FUND EXPENDITURE ADJUSTMENTS $100,000 475 - Parking
Authority
10 - City
Manager's Office
(Econ. Dev.)
Operating and Maintenance Costs - one-time budget increase to account for the on-street parking meter utilization and demand analysis study $57,000
17 OF 19
Attachment 4
FUND DEPARTMENT DESCRIPTION
FY 2025-26
Increase / Decrease
DETAIL OF ALL FISCAL YEAR 2025-26 PROPOSED MIDYEAR EXPENDITURE ADJUSTMENTS 475 - Parking
Authority
16 - Non-
Departmental
Interfund Transfers - ongoing budget increase to account for the interfund transfer from the Parking Authority to the General Fund for the parking meter battery packs and LCD screen replacements. $50,000
475 - Parking
Authority
CP - Capital
Projects
CIP Closeout - PA004 Parking Access and Revenue Control Systems (PARCS) - equipment was installed, project
completed in FY 2023-24. ($3,516)
TOTAL - 475 PARKING AUTHORITY FUND $103,484
18 OF 19
Attachment 4
Fund
FY 2025-26
Increase / Decrease
TOTAL - 101 GENERAL FUND EXPENDITURE ADJUSTMENTS $600,000 TOTAL - 202 REFUSE FUND EXPENDITURE ADJUSTMENTS $1,265,000 TOTAL - 203 TRANSPORTATION FUND EXPENDITURE ADJUSTMENTS ($3,488,579) TOTAL - 204 SEWER FUND EXPENDITURE ADJUSTMENTS $912,900 TOTAL - 307 EQUIPMENT REPLACEMENT FUND EXPENDITURE ADJUSTMENTS $138,000 TOTAL - 308 EQUIPMENT MAINTENANCE FUND EXPENDITURE ADJUSTMENTS $250,000 TOTAL - 309 RISK MANAGEMENT FUND EXPENDITURE ADJUSTMENTS $127,250 TOTAL - 413 CULTURAL TRUST FUND EXPENDITURE ADJUSTMENTS ($91,384) TOTAL - 414 OPERATING GRANTS EXPENDITURE ADJUSTMENTS $50,000 TOTAL - 415 PROP A LOCAL RETURN FUND EXPENDITURE ADJUSTMENTS $0 TOTAL - 418 SPECIAL GAS TAX FUND EXPENDITURE ADJUSTMENTS ($974,206) TOTAL - 419 PARKS FACILITIES FUND EXPENDITURE ADJUSTMENTS ($135,690) TOTAL - 420 CAPITAL PROJECTS (GENERAL FUND) EXPENDITURE ADJUSTMENTS $105,000 TOTAL - 423 CAPITAL PROJECTS EXPENDITURE ADJUSTMENTS ($1,468,185) TOTAL - 424 PROP C LOCAL RETURN FUND EXPENDITURE ADJUSTMENTS $25,000 TOTAL - 431 MEASURE R LOCAL RETURN EPXENDITURE ADJUSTMENTS ($43,376) TOTAL - 434 CC SAFE/CLEAN WATER FUND EXPENDITURE ADJUSTMENTS ($167,400) TOTAL - 437 MOBILITY FUND EXPENDITURE ADJUSTMENTS $100,000 TOTAL - 475 PARKING AUTHORITY FUND $103,484
TOTAL EXPENDITURE CHANGES - ALL FUNDS ($2,692,186)
SUMMARY - EXPENDITURE CHANGES - ALL FUNDS
Attachment 4