Agenda packet — Eastvale City Council, January 22, 2025 (part 5 of 5)

Full-time City Employees by Function
Last Ten Fiscal Years

111

Fiscal YearGeneral Government Public Safety Public WorksCommunity DevelopmentCommunity Safety Total2015 10.25 0.00 0.00 2.50 0.00 12.752016 9.50 0.00 0.00 2.25 0.00 11.752017 10.00 0.00 0.00 1.75 0.00 11.752018 13.75 0.00 0.00 4.00 0.00 17.752019 15.00 0.00 0.00 9.25 0.00 24.252020 18.50 0.00 0.00 12.75 0.00 31.252021 16.75 0.00 0.00 20.00 0.00 36.752022 27.75 0.00 1.00 13.50 16.50 58.752023 23.50 0.00 10.00 9.50 15.50 58.502024 24.50 0.00 17.00 10.00 17.50 69.00 Notes:Source: City of Eastvale Finance DepartmentThe City of Eastvale contracted services for Public Works, Planning, Building & Safety through 2018, at which point services started to be provided by city employees. The city continues to partially contract engineering, planning, and building services. Police and Fire services are fully contracted. Parks and Recreation is provided by the Jurupa Community Services District. 951
City of Eastvale

Operating Indicators by Function
Last Ten Fiscal Years

112

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Finance Business registration 1,837 1,297 1,632 2,083 1,625 1,124 2,396 2,490 2,846 2,501 applications / renewalsBuilding and Safety Construction valuation 184,550,926$ 205,136,969$ 230,282,478$ 75,756,134$ 154,206,189$ 188,393,503$ 434,097,814$ 121,449,018$ 43,352,977$ 347,388,217$ Building permits issued 2,481 1,677 1,584 1,196 1,488 1,416 4,138 1,968 2,031 1,442 Public SafetyTotal arrests 612 571 621 488 532 510 475 547 661 535 Calls for service 27,579 28,717 31,875 31,204 25,797 24,211 24,171 25,906 26,634 26,868 Notes:Source: City of Eastvale, Various Departments Fiscal Year
952
City of Eastvale

Capital Asset Statistics by Function
Last Ten Fiscal Years

113

Fiscal Year Street (miles)1Traffic Signalized Intersections2Bridges3Buildings42015 365 44 1 1 2016 367 47 2 1 2017 368 47 2 1 2018 368 48 2 1 2019 368 50 2 3 2020 368 64 2 4 2021 414 67 2 4 2022 414 67 2 4 2023 414 72 3 4 2024 414 72 3 4 Notes:Source: City of Eastvale Public Works Department 953
735 E. Carneg ie Dr . Suit e I 00
San Bernardino . CA 92408
909 889 0871 T
909 889 5361 F
ramscpa . net

PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
A nny Gonzalez, CPA

MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~

ROGERS , ANDERSON , MALODY & SCOTT , LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STAB ILITY . ACCURACY. TRUST.

-1-

Independent Accountant’s Report

To the Honorable City Council
Eastvale, California

We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Eastvale, California (the City) for the year ended June 30, 2024. The management of the City is responsible for the accompanying Appropriations Limit Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution, were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets and compared the limit and annual adjustment factors included in those
worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned documents to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our
procedures.

2. For the accompanying Appropriations Limit Worksheet, we added last year’s limit to total adjustments and agreed the resulting amount to this year’s limit.

Finding: No exceptions were noted as a result of our
procedures.
954

-2-

3. We agreed the current year information pr esented in the accompanying Appropriations Limit Worksheet to the other documents referenced in number one above.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2024. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Eastvale, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

San Bernardino, California
December 18, 2024
955

-3-
City of Eastvale

APPROPRIATIONS LIMIT WORKSHEET
2023 – 2024

Per capita personal income change 4.44%
Population change:

City population growth 0.34%
CPI change converted to a ratio 1.0444
Population change converted to a ratio 1.0034
Calculation of growth factor * 1.0480
2022 - 2023 limit 39,253,023 $
2023 - 2024 Limit*
($39,253,023 x 1.0480) 41,137,168
Addition pursuant to California
Government Code 7902.2.2 25,152,570
2023 - 2024 Limit 66,289,738 $
* Factor not rounded.

956

AGENDA STAFF REPORT

City Council/Eastvale Public Financing Authority/Eastvale Parking Authority Meeting

CITY COUNCIL/EASTVALE PUBLIC FINANCING AUTHORITY/EASTVALE PARKING

AUTHORITY BUSINESS

Agenda Item No. 13.2
January 22, 2025
Fiscal Year 2024-25 Mid-Year Budget Review
Prepared By:

Amanda Wells, Finance Director/City Treasurer
Recommended Action(s)
Staff recommends that the City Council:
1 .

Approve and Adopt a Resolution approving Mid-Year Budget Appropriations; and 2 .

Authorize the City Manager to execute all documents and take all ac+ons necessary to implement the above approvals.

Summary
Each year the City Council adopts an opera+ng and capital improvement budget, which commits resources for the accomplishment of the City’s Strategic Plan, policies, and execu+on of services to the public. The budget is a dynamic document that is amended during the year for various reasons, including City Council ac+ons on department requests, ac+ons by third par+es which impact the budget plan, or changes in the economy. The mid-year review allows staﬀ to report on trends and ac+ons that have occurred subsequent to the budget approval in June and to address any newly iden+ﬁed budget changes expected before the ﬁscal year end. During the mid-year review staﬀ also has the beneﬁt of upda+ng ending balances and available resources based on the audited ﬁnancials for ﬁscal year 2023-24; audited ﬁnancials for the prior ﬁscal year will be presented to Council on January 22, 2024.

The current ﬁscal year began in July 2024 with the adopted ﬁscal year 2024-25 budget. This budget document represented staﬀ's best es+mate of the City’s ﬁnancial performance for the coming year.

The adopted budget es+mated General Fund (net of the restricted Fire Fund) revenues at $69.6 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
957
million and expenditures at $50.2 million. Net of transfers, the General Fund had a surplus of $31.2 million. The mid-year amended budget will bring the total General Fund revenues to $76.5 million and expenditures to $51.3 million. Net of transfers the new surplus is expected to be $36.9 million.

It is important to note that these ﬁgures represent the General Fund in total and do not discern between opera+ng and non-opera+ng ac+vi+es. Addi+onal detail on the General Fund Opera+ng Statement can be found in the background section below.

As men+oned above, revenues and expenditures oFen vary from the forecasts of the adopted budget. In order for the adopted budget to con+nue to be a useful management tool, the Finance Department captured changes to revenue and expenditures throughout the year and updates the budgetary numbers. One of the primary purposes of the mid-year review is to present for the City Council’s consideration, additional adjustments of revenues and expenditures.

The City’s mid-year budget review process involves a review of posted ac+vity and the iden+ﬁca+on and inves+ga+on of variances to the established budget along with ongoing consulta+ons with departments to es+mate the resources needed for the remainder of the ﬁscal year. AFer compiling mid-year budget estimates, a proposed mid-year budget is brought to the City Council for adoption.

A comprehensive list of recommended adjustments to the City’s budget is included as AHachment

2.1. The remainder of this report will focus on proposed amendments, underlying ra+onale, and June 30, 2025 forecasts. This report presents informa+on on all of the City’s funds; however, the primary emphasis is the General Fund.

Background
FISCAL YEAR 2024-25 MID-YEAR BUDGET ANALYSIS
SECTION 1: SUMMARY OF
GENERAL FUND – REVENUES, EXPENDITURES & AVAILABLE RESOURCES

Overall, general fund revenue projec+ons are
$79,528,016
and expenditures are
$51,328,513
(inclusive of transfers). General fund revenues are expected to exceed expenditures by $25,199,503, crea+ng a budget surplus. Of the $79.5 million in revenues, $55.4 million are aHributable to opera+ng revenues, $21.1 million are non-opera+ng revenues. Of the $51.3 million in expenditures, $38.4 million are aHributable to opera+ng expenditures, $12.9 million are non-opera+ng expenditures.

As a result, the city is expected to end the 2024-25 ﬁscal year with a $17.0 million opera+ng surplus, with an addi+onal $8.2 million in non-opera+ng surplus.

The ﬁscal year 2024-25
budget includes $11,082,690 in transfers out to the General Capital Projects Fund, $1,140,000 of transfers out for Capital Replacement Funds, and $8,809 of transfers out for general contribu+ons for special assessment districts.

General Fund Revenues
Overall, General Fund revenues are forecasted to increase in comparison to the adopted budget, several budget amendments are requested at this time. Below is a list of the material requests:

Sales taxes
are forecasted to increase throughout the remainder of the ﬁscal year and exceed adopted budget es+mates. Adopted sales tax budget totaled $49.0 million and this revenue category is expected to increase to $50.1 million. A budget appropria+on of $1.1 million is requested with the Mid-Year adop+on. Of the sales taxes, $36.5 million is categorized as 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
958
regular and recurring sales tax and $13.6 million is categorized as one-+me and non-recurring sales tax.

Franchise fees
are forecasted to increase for both electric u+li+es and refuse. Electric fees are expected to increase an addi+onal $35,000 over adopted budget projec+ons. Refuse is expected to increase $500,000 over adopted budget projec+ons. These adjustments are based on trend data for the full 2023-24 ﬁscal year, which was not closed un+l December 2024, and several months of data for the current fiscal year.

Building construcon perming fees
are projected to increase based on current year and
prior year trends. The increase is solely related to increased new development in the city, primarily the New Home development at Limonite and Hamner Avenues. This projec+on is solely based on one-+me development and therefore is not projected to be a long-term operating revenue. An additional $2.4 million in revenue is projected for this category of fees.

Permit issuance fees
are projected to increase similar to building fees. A $125,000 increase is expected and is based on current year and prior year trends.

Technology fees
are charged as a percentage of permiKng fees. As permiKng fees are expected to increase, so too will technology fees. Technology fees are expected to increase $300,000. As this is +ed to new development, this is also not expected to be an ongoing source of operating revenues.

Interest Income
is projected to increase $2.1 million as the city con+nues to build reserves for the Civic Center project and interest rates are expected to remain stable.

In total, General Fund revenues are expected to increase 9.85% for a total of $6.9 million, bringing total General Fund revenue budget to $76.5 million.

General Fund Expenditures
Expenditures are forecasted to increase $1,135,000 from the adopted budget. This ﬁgure represents a 2.26% increase. The aHached General Fund Summary by Category (AHachment 1.1) illustrates the revised revenues and expenditures for the General Fund. An analysis of major expenditures is presented in the following sections by category:

Salaries and Beneﬁts
are expected to increase nominally compared to budget, by a total of $75,000. The increase is solely due to an expected increase in staﬀ inspec+on over+me costs for the New Home project. This increase is directly offset by permitting revenue.

Contract services
are forecasted to increase by $466,000 across three departments, Finance, Engineering, and Public Works.

Finance
increases are due to the Civic Center project. The department es+mates an addi+onal $95,000 is needed to complete the bond sale for the project in coordina+on with bond counsel and the city's municipal advisor.

Engineering
es+mates an addi+onal is required $21,000 to complete storm water inspection services provided by consultants.

Public Works
requires an addi+onal $320,000 for New Home development related private development contract services for inspec+ons. Addi+onally, the department requires an addi+onal $30,000 for encroachment permit related contract inspec+on services. Both categories of contract services are offset by permitting revenue.

Debt Service
is projected to increase a total of $526,000. The increase is related to two Economic Development Agreements. The ﬁrst is an 80% Transient Occupancy Tax abatement for Staybridge Hotel. Staﬀ es+mates the TOT rebates for the year will total $136,000. The second is a 65% Sales Tax abatement for Rivian, staﬀ es+mates the rebate for the year will 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
959
total $390,000.

General Fund Forecast Summary
Revenues are forecasted at $76.5 million with $21.1 million aHributable to the one-+me revenue sources. The ﬁgure includes all general taxes, fees, ﬁnes, interest, miscellaneous income, and transfers. Expenditures are forecasted at $51.3 million with $12.9 million aHributable to one-+me expenditures. The general fund net revenue is forecasted to be $25.2 million, including transfers, at June 30, 2025.

General Fund Available Resources
The beginning balance for the General Fund reﬂects the Fiscal Year 2023-24 audited ending balance.

Total projected fund balance at June 30, 2025 is $191.7 million. The major available resource categories are listed below.

Assigned Reserves
are forecasted to total $65,700,467 at the end of the ﬁscal year, June 30, 2055.

Assigned emergency reserves are set by Council policy and represent a General Fund Opera+ng Con+ngency (based upon 50% of expenditure appropria+ons) and total $19.2 million.

A CIP Grants Cash Flow reserve has been added and totals $6.5 million. Once grant reimbursements are received this reserve will be released to unassigned fund balance.

This reserve has been continually reduced as cash flows into the Grants Fund.

Special Revenue Fund Nega+ve Fund-Balance, totaling $177,584 ensures adequate funds are available to cover special district operating losses at the end of the fiscal year.

The Business Incen+ve Loan Program reserve totaling $230,000 is the available funding for the City Council's loan program. As loans are approved by City Council and issued, this reserve will be reduced.

A Land Purchase reserve for the City's Downtown is held at $12.0 million.

A Financial System Implementa+on reserve totaling $1.0 million is held to cover the cost in the next ﬁscal year of replacing the city's current ﬁnancial soFware with a more robust system.

An assigned Civic Center reserve of $26.6 million is held in the assigned reserve and will be ﬁltered into the individual buildings once the cost es+mate for the project is finalized.

Commi'ed Reserves
are forecasted to total $118,610,029 at the end of the ﬁscal year, June 30, 2025
. Commi'ed Reserves are separated into two categories, regular commi'ed reserves and appropriations limit qualified capital outlay reserves.

Committed Reserves: $66,734,498
Facility Construcon: City Hall:

Staﬀ recommends holding the city hall
commitment stable at $33,000,000 for the construc+on of the future city hall facility.

Facility Construcon: Library:

Staﬀ recommends holding the library commitment
to $10,000,000 for the construction of the future library facility.

Facility Construcon: Police Staon:

Staﬀ recommends the con+nued
commitment of $9,300,000 of fund balance for the new Police Substa+on construction.

Other Commi'ed Reserves:

The City con+nues to maintain a $2.5 million
commiHed reserve for pension liability (CalPERS), $1.7 million ﬁre truck equipment purchase reserve, and $3.0 million reserve for public safety rate 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
960
increase stabiliza+on. At the budget adop+on City Council approved a $7.0 million debt service reserve, further buﬀering the city's strategic posi+on for issuing bonds.

Appropriations Limit Qualified Capital Outlay Committed Reserves: $51,875,531 Facility Construcon, City Hall
: Staﬀ recommends con+nuing the speciﬁc
commitment of $20,420,029 of appropria+ons limit surplus towards the city hall facility. This is in addi+on to the non-appropria+ons limit commitment indicated above. Staﬀ u+lized this reserve for City Hall project budget appropria+ons during the 2024-25 budget process.

Facility Construcon, Library
: Staﬀ recommends con+nuing the speciﬁc library
facility commitment of $17,595,000 of appropria+ons limit surplus. This is in addition to the non-appropriations limit commitment indicated above.

Facility Construcon, Police Staon
: Staﬀ recommends con+nuing the speciﬁc
police facility commitment of $12,895,000 of appropria+ons limit surplus. This is in addition to the non-appropriations limit commitment indicated above.

Equipment Purchase, Fire Truck
: Staﬀ recommends con+nuing the ﬁre truck
commitment of $965,502 for the purchase of a new fire truck.

Unassigned Fund Balance:

Total unassigned General Fund fund-balance is projected to total $7.4 million at June 30, 2025, which is in within the city's fund balance policy.

SECTION 2: SUMMARY OF OTHER GENERAL PURPOSE FUNDS: FIRE FUND

The
Fire Fund
houses general purpose property taxes levied speciﬁcally for the purpose of ﬁre protec+on services and funds are restricted through the City's incorpora+on procedures and revenue neutrality agreement by the County of Riverside for ﬁre protec+on services and opera+ons.

The City contracts for two medic engines and one medic squad, which deploy from the two city- operated fire stations.

Fire Fund Revenues
Fire Fund
revenues are forecasted to remain stable compared to the adopted budget, for a total of $9.6 million. The only major revenue source in this fund is property tax, with some minimal licenses, permits, and fees.

Fire Fund Expenditures
Forecasted expenditures are expected to come in below the adopted budget, however invoices for the ﬁrst half of the ﬁscal year have not yet been received from Riverside County Fire and staﬀ cannot conduct trend analysis yet. The city did receive a new ﬁscal year cost es+mate from Riverside County and staﬀ has adjusted budget lower for contract services by $420,000. As a result, staﬀ expects budget to decrease from $8,441,400 to $8,021,400 based on the Riverside County provided estimate.

Fire Fund Available Resources
The Beginning Balance for the Fire Fund reﬂects the Fiscal Year 2023-24 audited ending balance.

Total projected fund balance at June 30, 2025 is $19.4 million. The major available resource categories are listed below.

Assigned Reserves
are forecasted to lower slightly to $9,296,150 at the end of the ﬁscal year, June 30, 2025, due to the projected decrease in contract costs. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
961
Assigned reserves represent a Fire Fund Emergency Con+ngency (based upon 75% of expenditure appropria+ons) totaling $7,296,150 and $2.0 million for the city's third ﬁre station.

Commi'ed Reserves
are forecasted to total $8,400,000 at the end of the ﬁscal year, June 30, 2024
.

Facility Construcon: Third Fire Staon:

Staﬀ recommends the con+nued commitment
of $8,000,000 for the construction of a future third fire station facility.

Equipment Purchase: Apparatus Replacement Reserve:

Staﬀ recommends con+nuing
the apparatus replacement commitment of $400,000.

Unassigned Fund Balance:

Total projected unassigned Fire Fund fund-balance is es+mated to end the fiscal year at $1,709,617.

SECTION 3: SUMMARY OF OTHER FUNDS

The aHached Other Fund Forecast (AHachment 1.4) illustrates the revised revenues, expenditures, for the Special Revenue Funds, Capital Project Funds, and Capital Reserve Funds. The noteworthy changes at mid-year in the other funds are:

Gas Tax
and
Measure A (Riverside County Transportaon Commission 1/2 cent sales tax) revenues are forecasted to remain on target for the remainder for the ﬁscal year, no changes are expected.

Miscellaneous Grants Fund
revenues are expected to increase $3.8 million to recognize es+mated grant reimbursements for the Limonite Gap Bridge project. Addi+onally, expenditure budget is being reduced by $2.9 million as the Limonite Gap Bridge project is complete and no addi+onal expenditures are expected. An appropria+on request accompanies this forecast.

Transporta+on Uniform Mi+ga+on Fee Fund revenues are expected to increase $2.7 million for reimbursables related to the Limonite Gap Bridge Project. An appropria+on request accompanies this forecast.

Community Facility Districts
including 2017-1, 2017-2, 2019-1, and 2020-1 require budget appropria+ons for both revenue and expenditures totaling $163,206 across all four funds.

Levy informa+on from the city's consultant were not completed at the +me of budget adoption.

Other Funds Available Resources
The Beginning Balance for all Other Funds reﬂect the Fiscal Year 2024-25 audited ending balance. No major changes were iden+ﬁed within the city's other funds, however staﬀ would like to note that several funds are anticipated to complete the year with a negative fund balance:

Special
Revenue
Funds
: A majority of the special revenue funds are forecasted to ﬁnish the fiscal year with a positive fund balance.

Landscape Maintenance and Community Facility District Funds:

Several of the City's
special ﬁnancing districts are forecasted to end the year with a nega+ve fund balance.

Many of these funds with an expected nega+ve fund balance are assessing the maximum levies allowable, however expenditures in the districts are exceeding revenues. General Fund unassigned fund balance will be required to balance these funds at the end of the ﬁscal year; the use of General Funds is only temporary and the funds will be placed back into the General Fund on July 1, 2025. The city currently carries an assigned reserve to ensure adequate General Fund fund-balance is available to cover these nega+ve balances. The total forecasted nega+ve balance for special 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
962
financing districts is $177,584.

Grant Funds:

Several of the City's grants funds are forecasted to end the year with a nega+ve fund balance. This is due to the reimbursement nature of many of the City's grants; funds are reimbursed to the City aFer the comple+on of the projects. Generally, General Fund unassigned fund balance will be required to balance these funds at the end of the ﬁscal year; the use of General Funds is only temporary and the funds will be placed back into the General Fund on July 1, 2025. Addi+onally, Finance staﬀ implemented internal controls to ensure that these funds are monitored and reconciled regularly. Similar to the special district funds men+oned above, an assigned reserve ensures adequate General Fund fund-balance is available to cover these nega+ve balances. The total forecasted nega+ve fund balance for reimbursable grant funds is $6.5 million, these funds will be reimbursed either later in the current ﬁscal year or next fiscal years.

SECTION 4: FUTURE CONSIDERATIONS

During budget workshops City Council and staﬀ discussed the possibility of expanding law enforcement services and addi+onal personnel. Staﬀ is currently running a test program for Geographic Informa+on Systems (GIS) services through a new consultant. Depending on the outcome of the test program, staﬀ will make addi+onal recommenda+ons regarding whether the services need to be provided by in-house employees or if the provision of services should remain with consultants. Addi+onally, City Council discussed the possibility of expanding law enforcement services. Staﬀ determined that the need for addi+onal services will be +ed to the opening of the city's ﬁrst Walmart loca+on at Limonite and Archibald Avenues. Originally, it was projected that the store would open to the public during the 2024-25 ﬁscal year, however the current status of the development suggests the facility will likely open in the next 2025-26 ﬁscal year. Staﬀ will bring op+ons for expanding law enforcement services to City Council during the 2025-26 budget process and workshops.

The ﬁnal considera+on that will aﬀect both the current and next ﬁscal year is ongoing nego+a+ons between Riverside County and Riverside Sheriﬀ bargaining units. One of the bargaining units recently completed nego+a+ons with the County and the County approved a Memorandum of Understanding (MOU) in December 2024. Riverside Sheriﬀ staﬀ es+mated a 4.0 - 4.25% rate increase for the 2024-25 ﬁscal year. Due to the MOU adop+on, city staﬀ expects the annual rate increase to grow to 7.0% for the remainder of the ﬁscal year. Staﬀ does not recommend an increase to the law enforcement budget at this +me, as there is usually budget savings in the department at the end of the ﬁscal year. Riverside Sheriﬀ provides the city with an es+mate, however those es+mates are calculated at top step and beneﬁts for each posi+on. Staﬀ considers poten+al savings in the proposed budget amounts based on trends and expected increases, but budget savings typically s+ll remain. Based on trend and current budget savings for the ﬁrst half of the ﬁscal year, staff expects there will be adequate budget savings to cover the cost of the partial year increase.

Environmental
Not Applicable.

Strategic Plan Action - Priority Level: 3
| Target #: 3
| Goal #: 6
Ensure that City revenues align with expenditures. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
963
Fiscal Impact
The proposed resolu+ons and reports are technical in nature and will enable the Finance Department to make necessary budget adjustments to the adopted budget for the City of Eastvale.

Other recommended ac+ons, various budget appropria+ons for posi+ons and other programs, and capital improvement plan amendments all have budget related impacts which have been discussed in this report and are included in the totals listed below. The eﬀect of these adjustments will be to change es+mated revenues and expenditures as presented in the aHachments. The net impact of these adjustments is illustrated on the Available Resources Summary (AHachment 1.5).

Implemen+ng the recommended adjustments will supply proper informa+on for ﬁscal year 2025-26 budget preparation.

Total revenue appropria+on requests for all funds total $13,443,050. Total expenditure appropria+on requests for all funds total $2,039,845. These ﬁgures include transfers. Each fund has available fund balance to fulfill the budget appropriation requests.

Prior City Council/Commission Action
In prepara+on for the adop+on of the Fiscal-Year 2024-25 Annual Opera+ng Budget staﬀ followed the budget +meline as contained within the 2024-25 budget document. The City Council held a Strategic planning Workshop and Priori+es Update on February 28, 2024. City Council was also presented with a budget goal seKng session and workshop conducted on April 24, 2024. On June 12, 2024 the draF budget was presented to Council as a budget study session, no changes were made to the proposed budget. On June 26, 2024 the City Council unanimously adopted the budget.

The
ﬁrst quarter interim ﬁnancial report was received and ﬁled by the City Council on December 11, 2024.

Attachment(s)
Attachment 1 - Mid-Year Budget Reports

Attachment 2 - Resolution: Approving Mid-Year Budget Appropriations

Attachment 2.1 - Exhibit A to Resolution:

Schedule of Mid-Year Appropriations

12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
964

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.1
Mid-Year Budget
General Fund Summary by Category
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25

GENERAL FUND
Revenues
Property Taxes 4,004,362$ 4,004,968$ 4 ,215,800$ 3 22,859$ ( 3,892,941)$ -$ 4 ,215,800$ 8 % Sales & Use Tax 47,356,371 58,319,348 4 9,000,000 1 1,359,058 ( 37,640,942) 1 ,100,000 5 0,100,000 2 3% Franchise Fees 6,556,660 2,700,740 2 ,100,000 6 57,613 ( 1,442,387) 5 35,000 2 ,635,000 2 5% Transient Occupancy Tax - - 2 50,000 2 9,400 ( 220,600) - 1 70,000 1 7% License, Permits & Fees 2,347,535 3,701,400 2 ,416,750 3 ,044,051 6 27,301 2 ,955,000 5 ,296,750 5 7% Fines, Penalties & Forfeitures 724,866 713,504 8 05,000 3 14,252 ( 490,748) 2 15,000 1 ,020,000 3 1% Intergovernmental 6,077,206 6,632,569 6 ,425,000 1 18,980 ( 6,306,020) 3 5,000 6 ,540,000 2 % Use of Money & Property 1,511,747 5,289,049 3 ,700,000 3 ,308,892 ( 391,108) 2 ,100,000 5 ,800,000 5 7% Miscellaneous 299,556 374,955 2 40,060 1 25,967 ( 114,093) - 2 40,060 5 2% Transfers In 298,240 531,786 5 10,406 - ( 510,406) - 5 10,406 0 % Total General Fund Revenues 69,176,543 82,268,318 6 9,663,016 1 9,281,072 (5 0,381,944) 6 ,940,000 7 6,528,016 2 5% Expenditures
Personnel 6,127,883$ 7,514,498$ 1 1,528,246$ 4 ,646,573$ ( 6,881,673)$ 7 5,000$ 1 1,603,246$ 4 0% Contract Services (Law Enforcement) 12,445,838 13,215,383 1 4,585,233 3 ,940,848 ( 10,644,385) - 1 4,585,233 2 7% Contract Services 3,934,059 3,848,020 6 ,535,435 1 ,463,619 ( 5,071,816) 4 66,000 7 ,001,435 2 1% Maintenance 345,138 291,750 5 55,710 1 11,794 ( 443,916) 3 2,500 5 88,210 1 9% Operations 960,061 2,627,366 3 ,730,890 1 ,465,348 ( 2,265,542) 3 5,500 3 ,766,390 3 9% Capital Outlay 758,553 (367,180) 7 26,500 3 69,562 ( 356,938) - 7 26,500 5 1% Debt Service 533,242 697,014 3 00,000 9 8,698 ( 201,302) 5 26,000 8 26,000 1 2% Transfers Out 12,761,462 15,247,922 1 2,231,499 1 2,231,506 7 - 1 2,231,499 1 00% Total General Fund Expenditures 37,866,236 43,074,773 5 0,193,513 2 4,327,949 (2 5,865,564) 1 ,135,000 5 1,328,513 4 7% NET REVENUE 31,310,307 39,193,545 1 9,469,503 (5 ,046,877) 5 ,805,000 2 5,199,503

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Services) 8,379,338$ 9,196,030$ 9 ,070,000$ 5 21,411$ ( 8,548,589)$ -$ 9 ,070,000$ 6 % Sales & Use Tax - - - - - - - 0 %
Franchise Fees - - - - - - - 0 %
Other Taxes - - - - - - - 0 %
License, Permits & Fees 77,971 143,895 1 10,000 3 4,178 ( 75,822) - 1 10,000 3 1% Fines, Penalties & Forfeitures 92,793 86,348 9 0,000 - ( 90,000) - 9 0,000 0 % Intergovernmental - - - - - - - 0 %
Use of Money & Property 432,432 625,717 3 20,000 1 47,690 ( 172,310) - 3 20,000 4 6% Miscellaneous - - - - - - - 0 %
Transfers - - - - - - - 0 %
Total Fire Fund Revenues 8,982,534 10,051,989 9 ,590,000 7 03,278 (8 ,886,722) - 9 ,590,000 7 % Expenditures
Salaries -$ -$ -$ -$ -$ -$ -$ 0 %
Benefits - - - - - - - 0 %
Contract Services 6,298,267 6,821,529 8 ,441,400 9 ,909 ( 8,431,491) ( 420,000) 8 ,021,400 0 % Maintenance 70,167 77,995 8 5,000 2 1,356 ( 63,644) - 8 5,000 2 5% Operations (87,248) 205,979 3 06,800 4 2,678 ( 264,122) - 3 06,800 1 4% Capital Outlay 26,094 - 1 ,015,000 - ( 1,015,000) - 1 ,015,000 0 % Debt Service 272,717 278,171 3 00,000 - ( 300,000) - 3 00,000 0 % Transfers Out - - - - - - - 0 %
Total General Fund Expenditures 6,579,997 7,383,673 1 0,148,200 7 3,944 (1 0,074,256) (4 20,000) 9 ,728,200 1 % NET REVENUE 2,402,537 2,668,316 (5 58,200) 6 29,335 4 20,000 (1 38,200) %
Budge
t Used
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
1 965

GENERAL FUND
Revenues
General Services
Non Departmental 66,138,827$ 78,086,136$ 66,491,266$ 16,158,189$ (50,333,077)$ 4,070,000$ 70,561,266$ 24% City Clerk 74,273 108,780 70,150 37,381 (32,769) - 70,150 53% City Manager - - - - - - - 0% Finance 145,228 184,249 110,100 73,178 (36,922) 60,000 170,100 66% General Government - - - - - - - 0% City Attorney 22,944 30,346 15,000 6,063 (8,937) - 15,000 40% Subtotal General Services 66,381,272 78,409,511 66,686,516 16,274,811 (50,411,705) 4,130,000 70,816,516 24% Community Development
Community Development 117,231$ 380,719$ 225,000$ 227,855$ 2,855$ 30,000$ 180,000$ 101% Subtotal Community Development 117,231 380,719 225,000 227,855 2,855 30,000 180,000 101% Public Works
Public Works 778,728$ 937,868$ 795,000$ 492,401$ (302,599)$ 40,000$ 835,000$ 62% Subtotal Community Development 778,728 937,868 795,000 492,401 (302,599) 40,000 835,000 62% Community Safety
Community Safety 1,240,799$ 1,903,631$ 1,103,000$ 1,982,256$ 879,256$ 2,590,000$ 3,693,000$ 180% Subtotal Community Safety 1,240,799 1,903,631 1,103,000 1,982,256 879,256 2,590,000 3,693,000 180% Public Safety
Public Safety 658,514$ 636,589$ 833,500$ 300,633$ (532,867)$ 150,000$ 983,500$ 36% Subtotal Public Safety 658,514 636,589 833,500 300,633 (532,867) 150,000 983,500 36% Community Services & Recreation
Community Services & Recreation -$ -$ 20,000$ 3,115$ (16,885)$ -$ 20,000$ 16% Subtotal Community Services & Re - - 20,000 3,115 (16,885) - 20,000 16% Total General Fund Revenues 69,176,543 82,268,318 69,663,016 19,281,072 (50,381,944) 6,940,000 76,528,016 28% Expenditures
General Services
100 City Council 162,650$ 161,344$ 307,206$ 101,778$ (205,428)$ -$ 307,206$ 33% 110 City Attorney 295,852 307,171 382,800 111,063 (271,737) - 382,800 29% 290 General Government 12,680,685 15,793,582 13,998,989 12,588,891 (1,410,098) 526,000 14,524,989 87% Subtotal General Services 13,139,186 16,262,097 14,688,995 12,801,731 (1,887,264) 526,000 15,214,995 84% City Manager
200 City Manager 521,256$ 595,799$ 756,002$ 308,282$ (447,720)$ -$ 756,002$ 41% Subtotal City Manager 521,256 595,799 756,002 308,282 (447,720) - 756,002 41% Human Resources & Risk Mgmt
220 Human Resources 601,869$ 743,535$ 993,821$ 363,539$ (630,282)$ -$ 993,821$ 37% 230 Risk Management 388,154 550,270 873,200 756,556 (116,644) - 873,200 87% Subtotal Human Resources & Risk Mg 990,024 1,293,804 1,867,021 1,120,095 (746,926) - 1,867,021 60% Government Services
120 City Clerk 579,863$ 497,458$ 865,716$ 263,223$ (602,493)$ -$ 865,716$ 30% 240 Information Technology 289,575 375,722 398,864 154,221 (244,643) - 398,864 39% 260 Communications 320,256 374,202 432,542 212,337 (220,205) - 432,542 49% Subtotal Government Services 1,189,694 1,247,381 1,697,122 629,780 (1,067,342) - 1,697,122 37% Finance
210 Finance 1,139,254$ 1,231,399$ 1,954,216$ 695,260$ (1,258,956)$ 99,500$ 2,053,716$ 34% Subtotal Finance 1,139,254 1,231,399 1,954,216 695,260 (1,258,956) 99,500 2,053,716 34% Community Development
301 Administration 1,356,552$ 474,789$ 455,353$ 179,740$ (275,613)$ -$ 455,353$ 39% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
2 966

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.2
Mid-Year Budget
General Fund Summary by Departments
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budget
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used 300 Planning 686,329 665,670 1,118,907 396,549 (722,358) - 1,118,907 35% 302 Economic Development - 718,113 1,138,720 444,600 (694,120) - 1,138,720 39% Subtotal Community Development 2,042,881 1,858,571 2,712,980 1,020,889 (1,692,091) - 2,712,980 38% Public Works
320 Engineering 1,419,521$ 2,041,620$ 3,233,118$ 1,115,025$ (2,118,093)$ 23,000$ 3,256,118$ 34% 500 Public Works 275,437 596,730 1,706,397 351,479 (1,354,918) 439,000 2,145,397 16% 295 Facility Maintenance 557,645 371,872 562,932 182,463 (380,469) 10,000 572,932 32% 296 Facility Landscaping 181,504 149,746 278,342 82,400 (195,942) 22,500 300,842 27% 600 Landscaping (public right-of-way) - - - - - - - 0% Subtotal Community Development 2,434,108 3,159,967 5,780,789 1,731,366 (4,049,423) 494,500 6,275,289 28% Community Safety
311 Administration 315,828$ 541,379$ 966,748$ 389,595$ (577,153)$ 15,000$ 981,748$ 40% 310 Building Safety 1,273,580 1,111,581 1,866,944 381,559 (1,485,385) - 1,866,944 20% 330 Community Enhancement & Safety 811,417 765,922 984,857 354,973 (629,884) - 984,857 36% Subtotal Community Safety 2,400,825 2,418,882 3,818,549 1,126,127 (2,692,422) 15,000 3,833,549 29% Public Safety
400 Law Enforcement 12,621,198$ 13,537,188$ 15,111,083$ 4,192,340$ (10,918,743)$ -$ 15,111,083$ 28% 430 Animal Control 276,155 274,649 367,500 102,985 (264,515) - 367,500 28% 440 Crossing Guards 108,149 116,260 150,000 13,029 (136,971) - 150,000 9% Subtotal Public Safety 13,005,502 13,928,096 15,628,583 4,308,355 (11,320,228) - 15,628,583 28% Community Services & Recreation
720 Community Services & Recreation 1,003,507$ 1,078,775$ 1,289,256$ 586,064$ (703,192)$ -$ 1,289,256$ 45% Subtotal Community Services & Re 1,003,507 1,078,775 1,289,256 586,064 (703,192) - 1,289,256 45% Total General Fund Expenditures 37,866,236 43,074,773 50,193,513 24,327,949 (25,865,564) 1,135,000 51,328,513 47% TOTAL GENERAL FUND NET REVEN 31,310,307 39,193,545 19,469,503 (5,046,877) 5,805,000 25,199,503

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Serv 8,379,338$ 9,196,030$ 9,070,000$ 521,411$ (8,548,589)$ -$ 9,070,000$ 6% Sales & Use Tax - - - - - - - 0% Franchise Fees - - - - - - - 0% Other Taxes - - - - - - - 0% License, Permits & Fees 77,971 143,895 110,000 34,178 (75,822) - 110,000 31% Fines, Penalties & Forfeitures 92,793 86,348 90,000 - (90,000) - 90,000 0% Intergovernmental - - - - - - - 0% Use of Money & Property 432,432 625,717 320,000 147,690 (172,310) - 320,000 46% Miscellaneous - - - - - - - 0% Transfers - - - - - - - 0% Total Fire Fund Revenues 8,982,534 10,051,989 9,590,000 703,278 (8,886,722) - 9,590,000 7% Expenditures
Public Safety
290 General Government 30,899$ 278,171$ 300,000$ -$ (300,000)$ -$ 300,000$ 0% 295 Facility Maintenance 146,078 194,022 253,450 59,416 (194,034) - 253,450 23% 296 Facility Landscaping 22,065 32,470 71,600 3,122 (68,478) - 71,600 4% 320 Engineering - - - - - - - 0% 420 Fire Services 6,380,954 6,879,010 9,523,150 11,406 (9,511,744) (420,000) 9,103,150 0% Total Fire Fund Expenditures 6,579,997 7,383,673 10,148,200 73,944 (10,074,256)$ (420,000)$ 9,728,200$ 1% TOTAL FIRE FUND NET REVENUE 2,402,537 2,668,316 (558,200) 629,335 420,000 (138,200) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
3 967

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.3
Mid-Year Budget
General Fund Operating Summary
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budget
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used

GENERAL FUND
Operating Revenues
Property Taxes 4,004,362$ 4,004,968$ 4,215,800$ 322,859$ (3,892,941)$ -$ 4,215,800$ 8% Sales & Use Tax 30,966,371 31,415,102 32,100,000 9,337,987 (22,762,013) 950,000 36,460,000 26% Franchise Fees 2,556,660 2,700,740 2,100,000 657,613 (1,442,387) 535,000 2,635,000 25% Transient Occupancy Tax - - 250,000 29,400 (220,600) - 170,000 17% License, Permits & Fees 2,347,535 3,701,400 2,416,750 3,044,051 627,301 185,000 2,526,750 120% Fines, Penalties & Forfeitures 724,866 713,504 805,000 314,252 (490,748) 215,000 1,020,000 31% Intergovernmental 6,077,206 6,632,569 6,425,000 118,980 (6,306,020) 35,000 6,540,000 2% Use of Money & Property 1,024,247 1,544,489 1,110,000 508,892 (601,108) - 1,110,000 46% Miscellaneous 299,556 374,955 240,060 125,967 (114,093) - 240,060 52% Transfers In 298,240 531,786 510,406 - (510,406) - 510,406 0% Total General Fund Operating Revenues 48,299,043 51,619,512 50,173,016 14,460,001 (35,713,015) 1,920,000 55,428,016 26% Operating Expenditures
Personnel 6,127,883$ 7,514,498$ 11,528,246$ 4,646,573$ (6,881,673)$ 75,000$ 11,603,246$ 40% Contract Services (Law Enforcement) 12,445,838 13,215,383 14,585,233 3,940,848 (10,644,385) - 14,585,233 27% Contract Services 3,934,059 3,848,020 5,835,435 763,619 (5,071,816) 466,000 6,301,435 12% Maintenance 345,138 291,750 555,710 111,794 (443,916) 32,500 588,210 19% Operations 960,061 2,627,366 3,730,890 1,465,348 (2,265,542) 35,500 3,766,390 39% Capital Outlay 758,553 (367,180) 726,500 369,562 (356,938) - 726,500 51% Debt Service 533,242 697,014 300,000 98,698 (201,302) 526,000 826,000 12% Transfers Out 40,703 19,640 8,809 8,816 7 - 8,809 100% Total General Fund Operating Expenditures 25,145,477 27,846,491 37,270,823 11,405,259 (25,865,564) 1,135,000 38,405,823 30% NET OPERATING REVENUE 23,153,566 23,773,021 12,902,193 3,054,742 785,000 17,022,193 Non-Operating Revenues
Sales Tax 16,390,000$ 26,904,246$ 16,900,000$ 2,021,071$ (14,878,929)$ 150,000$ 13,640,000 15% Franchise Fees (Retention Fees) 4,000,000 - - - - - - 0% License, Permits & Fees (One-Time Construction) - - 2,770,000 2,770,000 0% Use of Money and Property (Interest) 487,500 2,316,000 2,590,000 2,800,000 210,000 2,100,000 4,690,000 60% Use of Money and Property (Unrealized Gain/Los - 1,428,560 - - - - - 0% Transfers In (ARPA SLFRF) - - - - - - - 0% Total General Fund Non-Operating Revenues 20,877,500 30,648,806 19,490,000 4,821,071 (14,668,929) 5,020,000 21,100,000 23% Non-Operating Expenditures
Operations (Unrealized Loss) -$ -$ -$ -$ -$ -$ - 0% Contract Services (Developer Permits) - - 700,000 700,000 - - 700,000 100% Debt Service (Tarpon Properties Payoff) - - - - - - - 0% Transfers Out (Streetlight Payoff) - - - - - - - 0% Transfers Out (Capital Replacement Reserves) 1,303,652 1,020,000 1,140,000 1,140,000 - - 1,140,000 100% Transfers Out (CIP) 11,417,107 14,208,282 11,082,690 11,082,690 - - 11,082,690 100% Total General Fund Non-Operating Expenditu 12,720,759 15,228,282 12,922,690 12,922,690 - - 12,922,690 100% NET NON-OPERATING REVENUE 8,156,741 15,420,524 6,567,310 (8,101,619) 5,020,000 8,177,310 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
4 968

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Operating Revenues
Property Taxes (Restricted for Fire Services) 8,379,338$ 9,196,030$ 9,070,000$ 521,411 (8,548,589)$ -$ 9,070,000$ 6% Sales & Use Tax - - - - - - - 0% Franchise Fees - - - - - - - 0% Other Taxes - - - - - - - 0% License, Permits & Fees 77,971 143,895 110,000 34,178 (75,822) - 110,000 31% Fines, Penalties & Forfeitures 92,793 86,348 90,000 - (90,000) - 90,000 0% Intergovernmental - - - - - - - 0% Use of Money & Property 432,432 625,717 320,000 147,690 (172,310) - 320,000 46% Miscellaneous - - - - - - - 0% Transfers - - - - - - - 0% Total Fire Fund Revenues 8,982,534 10,051,989 9,590,000 703,278 (8,886,722) - 9,590,000 7% Operating Expenditures
Salaries -$ -$ -$ - -$ -$ -$ 0% Benefits - - - - - - - 0% Staff Development - - - - - - - 0% Contract Services 6,298,267 6,821,529 8,441,400 9,909 (8,431,491) (420,000) 8,021,400 0% Maintenance 70,167 77,995 85,000 21,356 (63,644) - 85,000 25% Operations (87,248) 205,979 306,800 42,678 (264,122) - 306,800 14% Capital Outlay 0 - 1,015,000 - (1,015,000) - 1,015,000 0% Debt Service 272,717 278,171 300,000 - (300,000) - 300,000 0% Transfers Out - - - - - - - 0% Subtotal Fire Fund Expenditures 6,553,903 7,383,673 10,148,200 73,944 (10,074,256) (420,000) 9,728,200 1% NET OPERATING REVENUE 2,428,631 2,668,316 (558,200) 629,335 420,000 (138,200) Non-Operating Revenues
Use of Money and Property (Unrealized Gain/Los -$ -$ -$ -$ -$ -$ -$ 0% Transfers In - - - - - - - 0% Total Fire Fund Non-Operating Revenues - - - - -$ - - 0% Non-Operating Expenditures
CIP (Fire Station) -$ -$ -$ -$ -$ -$ 0% CIP (Vehicle Purchase) 26,094 - - - - - - 0% Total Fire Fund Non-Operating Expenditures 26,094 - - - -$ - - 0% NET NON-OPERATING REVENUE (26,094) - - - - - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
5 969

OTHER FUNDS
Revenues
120 General Plan Fund -$ 56,795$ -$ 59,872$ 59,872$ 25,000$ 100,000$ 60% 200 Gas Tax 1,910,031 2,068,582 1,997,500 742,627 (1,254,873) - 1,997,500 37% 205 SB1 1,630,373 1,841,295 1,798,800 501,284 (1,297,516) - 1,798,800 28% 206 Area Drainage Plan (ADP) 22,224 30,080 8,800 6,802 (1,998) - 8,800 77% 210 Measure A 3,561,411 3,433,382 3,238,500 557,735 (2,680,765) - 3,238,500 17% 211 TDA Fund 146,666 - - - - - - 0% 220 AQMD 105,726 155,405 117,100 24,926 (92,174) - 117,100 21% 230 Grants: Law Enforcement Grants - - - - - - - 0% 240 Grants: Miscellaneous Grants Fund 520,685 10,820,267 2,738,782 2,575,204 (163,578) 3,760,000 6,498,782 40% 241 Grants: Coronavirus Relief Fund - - - - - - - 0% 242 Grants: American Rescue Plan Act Fund - - - - - - - 0% 243 Public, Educational, or Governmental Access Fu 1,444 885 - 480 480 - - 0% 250 Grants: Community Development Block Grant - - - 7 7 - - 0% 260 Local Law Enforcement Services - - - - - - - 0% 270 TUMF Reimbursement Fund 13,818 451,322 - 315,216 315,216 2,700,000 2,700,000 12% 290 Transportation DIF 520,618 574,123 258,500 100,237 (158,263) - 258,500 39% 291 Fire DIF 70,837 144,417 45,500 67,316 21,816 - 45,500 148% 292 Public Facilities DIF 69,972 226,542 163,000 124,050 (38,950) - 163,000 76% 293 Road and Bridge Benefit District 218,470 867,221 125,000 401,348 276,348 - 125,000 321% 294 Quimby Parkland Fees - 12,387 - 89 89 - - 0% 300 LLMD 89-1 Zone 10 4,743 12 - - - - - 0% 301 LLMD 89-1 Zone 33 707 185 150 - (150) - 150 0% 302 LLMD 89-1 Zone 41 76,992 99,814 80,602 14,232 (66,370) - 80,602 18% 303 LLMD 89-1 Zone 79 1,667 1,783 1,813 128 (1,685) - 1,813 7% 304 LLMD 89-1 Zone 85 985 1,176 702 236 (466) - 702 34% 305 LLMD 89-1 Zone 111 24,893 15,827 26,198 1,316 (24,882) - 26,198 5% 306 LLMD 89-1 Zone 115 4,094 4,269 4,464 19 (4,445) - 4,464 0% 307 LLMD 89-1 Zone 116 7,897 7,233 8,035 491 (7,544) - 8,035 6% 308 LLMD 89-1 Zone 147 1,717 1,785 1,865 5 (1,860) - 1,865 0% 309 LLMD 89-1 Zone 151 9,512 9,702 11,129 - (11,129) - 11,129 0% 310 LLMD 89-1 Zone 156 7,139 7,282 8,353 - (8,353) - 8,353 0% 311 Benefit Assessment District 2014-2 11,259 10,183 7,703 3,473 (4,230) - 7,703 45% 312 LLMD 2014-1 18,215 17,087 6,922 4,067 (2,855) - 6,922 59% 313 LLMD 2014-3 7,114 9,230 4,673 1,885 (2,788) - 4,673 40% 314 LLMD 2014-4 6,071 4,134 1,016 128 (888) - 1,016 13% 315 Community Facilities District 2019-1 11,030 9,618 11,914 84 (11,830) - 11,914 1% 316 Community Facilities District 2024-1 Limonite/A - - - - - - - 0% 317 Community Facilities District 2024-2 Zone 1 Lea - - - - - - - 0% 400 Community Facilities District 2017-1 41,746 45,285 93,435 2,240 (91,195) - 93,435 2% 401 Community Facilities District 2017-2 49,212 35,390 50,611 564 (50,047) - 50,611 1% 402 Community Facilities District 2020-1 Hamner Pl 95,925 99,168 99,652 - (99,652) 18,051 117,703 0% 403 LMD 98-2 ORIGINAL 11,024 5,485 6,683 152 (6,531) - 6,683 2% 404 LMD 98-2 ANNEX 01/Zone A 8,149 4,749 4,729 23 (4,706) - 4,729 0% 405 LMD 98-2 ANNEX 02/Zone B 91,834 64,280 125,476 957 (124,519) - 125,476 1% 406 LMD 98-2 ANNEX 03/Zone C 16,645 10,371 10,183 86 (10,097) - 10,183 1% 407 LMD 98-2 ANNEX 04/Zone D 22,287 15,673 15,366 155 (15,211) - 15,366 1% 408 LMD 98-2 ANNEX 06/Zone F 22,359 11,367 16,077 341 (15,736) - 16,077 2% 409 LMD 2001-1 Zone G 1,092 1,254 1,244 21 (1,223) - 1,244 2% 410 LMD 2001-1 Zone S 1,320 1,643 1,649 19 (1,630) - 1,649 1% 411 LMD 2001-1 Zone W 14,940 70 130 - (130) - 130 0% 412 LMD 2001-2 Zone A 18,360 15,067 30,779 580 (30,199) - 30,779 2% 413 LMD 2001-2 Zone B 17,360 11,964 18,576 286 (18,290) - 18,576 2% 414 LMD 2001-2 Zone C 1,094 674 1,224 12 (1,212) - 1,224 1% 415 LMD 2001-2 Zone D 11,887 7,999 10,479 228 (10,251) - 10,479 2% 416 LMD 2001-2 Zone F 3,067 2,633 44,920 110 (44,810) - 44,920 0% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
6 970

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.4
Mid-Year Budget
Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budge
t
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used 417 LMD 2001-2 Zone G 10,287 9,437 16,628 229 (16,399) - 16,628 1% 418 LMD 2001-2 Zone H 28,855 19,990 24,204 495 (23,709) - 24,204 2% 419 LMD 2001-2 Zone J 18,512 13,370 17,295 389 (16,906) - 17,295 2% 420 LMD 2001-2 Zone K 1,716 1,880 1,943 9 (1,934) - 1,943 0% 421 LMD 2001-2 Zone M 2,771 1,677 1,665 28 (1,637) - 1,665 2% 422 LMD 2001-3 Zone A 12,739 13,396 13,679 91 (13,588) - 13,679 1% 423 LMD 2001-3 Zone B 9,909 8,173 8,241 125 (8,116) - 8,241 2% 424 LMD 2001-3 Zone C 8,419 4,639 13,543 202 (13,341) - 13,543 1% 425 LMD 2001-3 Zone D 17,458 9,343 28,634 482 (28,152) - 28,634 2% 426 LMD 2001-3 Zone E 38,591 22,706 62,312 996 (61,316) - 62,312 2% 427 LMD 2001-3 Zone F 14,954 4,824 22,328 419 (21,909) - 22,328 2% 428 LMD 2001-3 Zone G 7,967 6,918 11,545 67 (11,478) - 11,545 1% 429 LMD 2001-3 Zone H 6,331 3,742 14,177 141 (14,036) - 14,177 1% 430 LMD 2001-3 Zone I 40,910 25,353 38,671 878 (37,793) - 38,671 2% 431 LMD 2001-3 Zone J 11,936 7,174 11,188 209 (10,979) - 11,188 2% 432 LMD 2001-3 Zone K 14,651 8,290 12,710 170 (12,540) - 12,710 1% 433 LMD 2001-3 Zone L 14,175 8,636 12,728 293 (12,435) - 12,728 2% 434 LMD 2001-3 Zone M 25,718 15,716 31,542 578 (30,964) - 31,542 2% 435 LMD 2001-3 Zone N 43,034 20,318 25,427 518 (24,909) - 25,427 2% 436 LMD 2001-3 Zone O 2,746 1,519 4,318 59 (4,259) - 4,318 1% 437 LMD 2001-3 Zone P 14,526 8,324 23,275 362 (22,914) - 23,275 2% 438 LMD 2001-3 Zone Q 5,997 3,618 10,967 178 (10,789) - 10,967 2% 439 LMD 2001-3 Zone R 1,699 1,067 1,257 20 (1,237) - 1,257 2% 440 LMD 2001-3 Zone S 3,061 1,717 4,568 79 (4,489) - 4,568 2% 441 LMD 2001-3 Zone T 21,130 12,021 35,180 505 (34,675) - 35,180 1% 442 LMD 2001-3 Zone U 14,313 8,485 23,230 344 (22,886) - 23,230 1% 443 LMD 2001-3 Zone V 23,359 13,631 39,312 593 (38,719) - 39,312 2% 444 LMD 2001-3 Zone W 7,854 8,985 12,483 201 (12,282) - 12,483 2% 445 LMD 2001-3 Zone X 2,365 1,321 3,385 50 (3,335) - 3,385 1% 446 LMD 2001-3 Zone Y 3,689 2,099 5,933 106 (5,827) - 5,933 2% 447 LMD 2001-3 Zone Z 4,093 2,296 6,542 91 (6,451) - 6,542 1% 448 LMD 2001-3 Zone AA 2,843 1,615 3,905 59 (3,846) - 3,905 2% 449 LMD 2001-3 Zone BB 2,464 1,343 3,501 55 (3,446) - 3,501 2% 450 LMD 2001-3 Zone CC 17,523 10,601 14,777 237 (14,540) - 14,777 2% 451 LMD 2001-3 Zone DD 23,649 14,894 32,114 585 (31,529) - 32,114 2% 452 LMD 2001-3 Zone EE 9,563 15,881 15,425 474 (14,951) - 15,425 3% 453 LMD 2001-3 Zone FF 21,436 12,637 19,431 337 (19,094) - 19,431 2% 454 LMD 2001-3 Zone GG 6,056 3,452 9,510 137 (9,373) - 9,510 1% 455 LMD 2001-3 Zone HH 4,877 2,771 7,289 153 (7,136) - 7,289 2% 456 LMD 2001-3 Zone II 10,433 5,828 17,003 282 (16,721) - 17,003 2% 457 LMD 2001-3 Zone JJ 2,102 1,178 2,982 57 (2,925) - 2,982 2% 458 LMD 2001-3 Zone KK 1,655 1,664 2,036 - (2,036) - 2,036 0% 459 LMD 2001-3 Zone LL 4,358 2,252 6,591 72 (6,519) - 6,591 1% 460 LMD 2001-3 Zone MM 5,042 3,146 4,941 80 (4,861) - 4,941 2% 461 LMD 2001-3 Zone NN 7,293 4,227 11,684 226 (11,458) - 11,684 2% 462 LMD 2001-3 Zone OO 7,230 4,175 12,397 199 (12,198) - 12,397 2% 463 LMD 2001-3 Zone PP 8,413 4,814 14,606 194 (14,412) - 14,606 1% 464 LMD 2001-3 Zone QQ 3,648 2,116 5,526 128 (5,398) - 5,526 2% 465 LMD 2001-3 Zone RR 21,582 13,226 37,050 510 (36,541) - 37,050 1% 466 LMD 2001-3 Zone SS 8,167 4,739 13,107 199 (12,908) - 13,107 2% 467 LMD 2001-3 Zone TT 3,602 2,056 5,888 103 (5,785) - 5,888 2% 468 LMD 2001-3 Zone UU 2,844 1,510 4,913 64 (4,849) - 4,913 1% 469 LMD 2001-3 Zone VV 2,434 2,513 4,722 57 (4,665) - 4,722 1% 470 LMD 2001-3 Zone WW 9,570 5,583 14,393 244 (14,149) - 14,393 2% 471 LMD 2001-3 Zone XX 2,242 2,843 3,597 64 (3,533) - 3,597 2% 472 LMD 2001-3 Zone YY 19,033 11,887 17,410 442 (16,968) - 17,410 3% 473 LMD 2001-3 Zone ZZ 4,300 2,726 6,864 141 (6,723) - 6,864 2% 474 LMD 2001-3 Zone AAA 17,999 10,753 29,510 466 (29,044) - 29,510 2% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
7 971

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.4
Mid-Year Budget
Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budge
t
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used 475 LMD 2001-3 Zone BBB 11,626 6,775 18,817 280 (18,537) - 18,817 1% 476 LMD 2001-3 Zone CCC 28,879 17,254 41,253 603 (40,650) - 41,253 1% 477 LMD 2001-3 Zone DDD 21,166 12,722 34,327 492 (33,835) - 34,327 1% 478 LMD 2001-3 Zone EEE 2,900 3,459 6,110 60 (6,050) - 6,110 1% 479 LMD 2001-3 Zone FFF 20,119 11,827 32,883 567 (32,316) - 32,883 2% 480 LMD 2001-3 Zone GGG 7,672 4,708 12,126 269 (11,857) - 12,126 2% 481 LMD 2001-3 Zone HHH 2,137 3,910 4,021 - (4,021) - 4,021 0% 482 LMD 2001-3 Zone III 13,216 14,862 15,181 (14) (15,195) - 15,181 0% 483 LMD 2001-3 Zone JJJ 11,775 7,200 18,834 275 (18,559) - 18,834 1% 484 LMD 2001-3 Zone LLL 11,151 5,044 4,927 72 (4,855) - 4,927 1% 485 LMD 2001-3 Zone MMM 8,225 4,783 13,119 178 (12,941) - 13,119 1% 486 Illumination District No 2 Subarea 35 3,795 5,352 20,925 55 (20,870) - 20,925 0% 487 Illumination District No 2 Subarea 42 1,496 1,777 2,212 16 (2,196) - 2,212 1% 488 Illumination District No 2 Subarea 46 3,263 4,550 13,213 22 (13,191) - 13,213 0% 489 Illumination District No 2 Subarea 49 4,113 4,802 4,677 58 (4,619) - 4,677 1% 490 Illumination District No 2 Subarea 55 679 684 669 10 (659) - 669 2% 500 Debt Service - - - - - - - 0% 600 Capital Projects 11,417,107 14,208,282 11,082,690 11,108,466 25,776 - 11,082,690 100% 601 General Information Technology Capital Replac 433,652 50,000 50,000 50,000 - - 50,000 100% 602 General Fleet Capital Replacement Fund 120,000 120,000 240,000 240,000 - - 240,000 100% 603 General Street Maintenance Capital Fund 500,000 500,000 500,000 500,000 - - 500,000 100% 604 General Facility Maintenance Capital Fund 250,000 250,000 250,000 250,000 - - 250,000 100% 700 Information Technology - - - - - - - 0% Total Other Fund Revenues 22,951,703 36,874,180 24,424,300 17,674,918 (6,749,382) 6,503,051 31,002,351 57% Expenditures
120 General Plan Fund -$ -$ -$ -$ -$ -$ -$ 0% 200 Gas Tax 1,280,427 2,684,385 4,102,853 161,066 (3,941,787) - 4,102,853 4% 205 SB1 (7,078) 3,938,265 1,812,711 21,725 (1,790,986) - 1,812,711 1% 206 Area Drainage Plan (ADP) (13,822) - - - - - - 0% 210 Measure A 1,572,979 4,542,330 8,074,355 486,760 (7,587,595) - 8,074,355 6% 211 TDA Fund 44,348 - - - - - - 0% 220 AQMD 1,844 519,472 - - - - - 0% 230 Law Enforcement Grants - - - - - - - 0% 240 Grants: Miscellaneous Grants Fund 479,696 13,029,122 12,631,223 6,909,107 (5,722,116) (2,900,000) 9,731,223 71% 241 Grants: Coronavirus Relief Fund - - - - - - - 0% 242 Grants: American Rescue Plan Act Fund - - - - - - - 0% 243 Public, Educational, or Governmental Access Fu - - - - - - - 0% 250 Grants: Community Development Block Grant - - - - - - - 0% 260 Local Law Enforcement Services - - - - - - - 0% 270 TUMF Reimbursement Fund 157,993 1,671,198 3,170,812 686,594 (2,484,218) - 3,170,812 22% 290 Transportation DIF (3,547) 5,170 377 - (377) - 377 0% 291 Fire DIF (7,086) 910 160 - (160) - 160 0% 292 Public Facilities DIF 485,117 3,260 1,282 - (1,282) - 1,282 0% 293 Road and Bridge Benefit District (98,390) - 196,635 - (196,635) - 196,635 0% 294 Quimby Parkland Fees - - - - - - - 0% 300 LLMD 89-1 Zone 10 159 527 - 18 18 - - 0% 301 LLMD 89-1 Zone 33 8 8,095 - 5 5 - - 0% 302 LLMD 89-1 Zone 41 (14,775) 20,269 62,602 5,748 (56,854) - 62,602 9% 303 LLMD 89-1 Zone 79 884 1,493 1,652 513 (1,139) - 1,652 31% 304 LLMD 89-1 Zone 85 (374) 147 402 2 (400) - 402 0% 305 LLMD 89-1 Zone 111 8,522 14,694 17,179 4,758 (12,421) - 17,179 28% 306 LLMD 89-1 Zone 115 11,544 14,138 11,454 3,266 (8,188) - 11,454 29% 307 LLMD 89-1 Zone 116 4,950 7,152 7,232 1,866 (5,366) - 7,232 26% 308 LLMD 89-1 Zone 147 5,179 5,949 5,592 1,462 (4,130) - 5,592 26% 309 LLMD 89-1 Zone 151 19,258 38,973 24,336 5,616 (18,721) - 24,336 23% 310 LLMD 89-1 Zone 156 13,403 16,161 14,744 3,589 (11,155) - 14,744 24% 311 Benefit Assessment District 2014-2 4,860 7,379 6,938 2,064 (4,874) - 6,938 30% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
8 972

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.4
Mid-Year Budget
Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budge
t
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used 312 LLMD 2014-1 5,096 9,327 6,133 3,619 (2,514) - 6,133 59% 313 LLMD 2014-3 3,603 5,701 4,146 1,636 (2,510) - 4,146 39% 314 LLMD 2014-4 726 1,613 801 362 (439) - 801 45% 315 Community Facilities District 2019-1 3,198 4,455 397 1,839 1,442 3,810 4,207 44% 316 Community Facilities District 2024-1 Limonite/A - 18,820 - - - - - 0% 317 Community Facilities District 2024-2 Zone 1 Lea - 22,017 - - - - - 0% 400 Community Facilities District 2017-1 1,612 26,446 649 1,839 1,190 8,200 8,849 21% 401 Community Facilities District 2017-2 25,840 31,863 3,288 4,023 735 21,135 24,423 16% 402 Community Facilities District 2020-1 Hamner Pl 123,806 143,595 15,414 44,961 29,547 112,010 127,424 35% 403 LMD 98-2 ORIGINAL 5,417 4,509 3,754 808 (2,946) - 3,754 22% 404 LMD 98-2 ANNEX 01/Zone A 4,141 3,190 8,255 610 (7,645) - 8,255 7% 405 LMD 98-2 ANNEX 02/Zone B 40,253 46,871 45,889 12,201 (33,688) - 45,889 27% 406 LMD 98-2 ANNEX 03/Zone C 8,395 6,572 8,688 1,208 (7,480) - 8,688 14% 407 LMD 98-2 ANNEX 04/Zone D 10,981 8,858 11,409 1,616 (9,793) - 11,409 14% 408 LMD 98-2 ANNEX 06/Zone F 8,944 7,415 8,450 1,488 (6,962) - 8,450 18% 409 LMD 2001-1 Zone G 477 620 4,732 144 (4,588) - 4,732 3% 410 LMD 2001-1 Zone S 995 1,323 13,023 357 (12,666) - 13,023 3% 411 LMD 2001-1 Zone W 18,434 18,934 - 9,108 9,108 - - 0% 412 LMD 2001-2 Zone A 10,987 14,908 11,834 3,745 (8,089) - 11,834 32% 413 LMD 2001-2 Zone B 8,921 7,646 9,315 1,737 (7,578) - 9,315 19% 414 LMD 2001-2 Zone C 691 714 536 72 (464) - 536 13% 415 LMD 2001-2 Zone D 6,090 4,991 6,297 1,121 (5,176) - 6,297 18% 416 LMD 2001-2 Zone F 1,785 1,674 2,221 949 (1,272) - 2,221 43% 417 LMD 2001-2 Zone G 4,767 7,411 6,405 1,600 (4,805) - 6,405 25% 418 LMD 2001-2 Zone H 14,741 11,806 15,574 2,576 (12,998) - 15,574 17% 419 LMD 2001-2 Zone J 10,315 8,784 10,634 2,056 (8,578) - 10,634 19% 420 LMD 2001-2 Zone K 2,832 3,572 3,278 1,320 (1,958) - 3,278 40% 421 LMD 2001-2 Zone M 1,360 1,044 1,315 175 (1,140) - 1,315 13% 422 LMD 2001-3 Zone A 4,986 5,571 14,081 1,320 (12,761) - 14,081 9% 423 LMD 2001-3 Zone B 3,327 2,743 12,946 484 (12,462) - 12,946 4% 424 LMD 2001-3 Zone C 2,794 3,505 3,307 742 (2,565) - 3,307 22% 425 LMD 2001-3 Zone D 6,211 8,054 6,528 1,957 (4,571) - 6,528 30% 426 LMD 2001-3 Zone E 13,735 17,531 16,782 4,224 (12,558) - 16,782 25% 427 LMD 2001-3 Zone F 1,430 1,608 2,599 207 (2,392) - 2,599 8% 428 LMD 2001-3 Zone G 4,446 5,160 4,742 1,247 (3,495) - 4,742 26% 429 LMD 2001-3 Zone H 3,227 4,002 2,753 982 (1,771) - 2,753 36% 430 LMD 2001-3 Zone I 18,922 14,481 19,149 2,599 (16,550) - 19,149 14% 431 LMD 2001-3 Zone J 5,419 4,148 5,487 729 (4,758) - 5,487 13% 432 LMD 2001-3 Zone K 8,217 6,396 6,071 1,203 (4,868) - 6,071 20% 433 LMD 2001-3 Zone L 6,185 4,486 6,601 748 (5,854) - 6,601 11% 434 LMD 2001-3 Zone M 9,448 10,470 11,902 2,325 (9,577) - 11,902 20% 435 LMD 2001-3 Zone N 29,601 17,745 15,249 3,242 (12,007) - 15,249 21% 436 LMD 2001-3 Zone O 935 1,206 1,130 270 (860) - 1,130 24% 437 LMD 2001-3 Zone P 5,015 6,465 6,116 1,572 (4,544) - 6,116 26% 438 LMD 2001-3 Zone Q 2,753 3,339 2,752 773 (1,979) - 2,752 28% 439 LMD 2001-3 Zone R 815 726 812 111 (701) - 812 14% 440 LMD 2001-3 Zone S 1,063 1,347 1,266 305 (961) - 1,266 24% 441 LMD 2001-3 Zone T 7,191 9,158 8,660 2,206 (6,454) - 8,660 25% 442 LMD 2001-3 Zone U 12,620 7,046 7,376 1,682 (5,694) - 7,376 23% 443 LMD 2001-3 Zone V 9,454 11,293 9,934 2,664 (7,270) - 9,934 27% 444 LMD 2001-3 Zone W 3,136 3,824 7,695 904 (6,791) - 7,695 12% 445 LMD 2001-3 Zone X 831 1,060 989 234 (755) - 989 24% 446 LMD 2001-3 Zone Y 1,311 1,665 1,562 384 (1,178) - 1,562 25% 447 LMD 2001-3 Zone Z 1,424 1,810 1,701 418 (1,283) - 1,701 25% 448 LMD 2001-3 Zone AA 1,015 1,195 1,176 257 (919) - 1,176 22% 449 LMD 2001-3 Zone BB 801 1,020 957 221 (736) - 957 23% 450 LMD 2001-3 Zone CC 10,381 5,509 8,472 904 (7,568) - 8,472 11% 451 LMD 2001-3 Zone DD 8,547 8,339 11,167 1,521 (9,646) - 11,167 14% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
9 973

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.4
Mid-Year Budget
Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Mid-Year
Appropriation
Request
Mid-Year
Amended
Budget
%
Budge
t
Description 2022-23 2023-24 2024-25 1/6/2025 2024-25 2024-25 2024-25 Used 452 LMD 2001-3 Zone EE 3,986 6,422 4,756 1,134 (3,622) - 4,756 24% 453 LMD 2001-3 Zone FF 10,264 7,022 10,219 1,388 (8,831) - 10,219 14% 454 LMD 2001-3 Zone GG 2,120 2,692 2,536 636 (1,900) - 2,536 25% 455 LMD 2001-3 Zone HH 1,718 2,268 2,056 511 (1,545) - 2,056 25% 456 LMD 2001-3 Zone II 3,571 4,538 4,283 1,083 (3,200) - 4,283 25% 457 LMD 2001-3 Zone JJ 734 931 870 203 (667) - 870 23% 458 LMD 2001-3 Zone KK 3,317 4,252 1,272 1,106 (166) - 1,272 87% 459 LMD 2001-3 Zone LL 6,370 1,833 2,391 416 (1,975) - 2,391 17% 460 LMD 2001-3 Zone MM 2,273 2,053 2,390 396 (1,994) - 2,390 17% 461 LMD 2001-3 Zone NN 2,567 3,261 3,069 773 (2,296) - 3,069 25% 462 LMD 2001-3 Zone OO 2,726 4,238 3,071 834 (2,237) - 3,071 27% 463 LMD 2001-3 Zone PP 3,807 4,426 3,565 1,042 (2,523) - 3,565 29% 464 LMD 2001-3 Zone QQ 1,317 1,712 1,579 390 (1,189) - 1,579 25% 465 LMD 2001-3 Zone RR 7,600 9,790 9,699 2,330 (7,369) - 9,699 24% 466 LMD 2001-3 Zone SS 2,920 3,724 3,482 887 (2,595) - 3,482 25% 467 LMD 2001-3 Zone TT 1,526 1,936 1,530 461 (1,069) - 1,530 30% 468 LMD 2001-3 Zone UU 909 1,163 1,090 253 (837) - 1,090 23% 469 LMD 2001-3 Zone VV 1,082 1,387 2,110 321 (1,789) - 2,110 15% 470 LMD 2001-3 Zone WW 3,440 4,363 4,117 1,050 (3,067) - 4,117 26% 471 LMD 2001-3 Zone XX 1,452 1,700 2,665 469 (2,196) - 2,665 18% 472 LMD 2001-3 Zone YY 8,934 6,655 8,958 1,158 (7,800) - 8,958 13% 473 LMD 2001-3 Zone ZZ 1,516 1,952 1,842 454 (1,388) - 1,842 25% 474 LMD 2001-3 Zone AAA 6,256 7,846 7,798 1,886 (5,912) - 7,798 24% 475 LMD 2001-3 Zone BBB 4,427 5,667 4,971 1,372 (3,599) - 4,971 28% 476 LMD 2001-3 Zone CCC 11,916 13,011 12,881 3,015 (9,866) - 12,881 23% 477 LMD 2001-3 Zone DDD 7,810 9,831 9,368 2,320 (7,048) - 9,368 25% 478 LMD 2001-3 Zone EEE 470 3,153 2,980 256 (2,724) - 2,980 9% 479 LMD 2001-3 Zone FFF 7,194 9,013 8,683 2,157 (6,526) - 8,683 25% 480 LMD 2001-3 Zone GGG 3,308 4,661 3,514 978 (2,536) - 3,514 28% 481 LMD 2001-3 Zone HHH 2,459 2,580 1,933 612 (1,321) - 1,933 32% 482 LMD 2001-3 Zone III 30,926 19,495 18,961 2,936 (16,025) - 18,961 15% 483 LMD 2001-3 Zone JJJ 4,301 5,372 5,145 1,212 (3,933) - 5,145 24% 484 LMD 2001-3 Zone LLL 2,128 2,152 2,381 502 (1,879) - 2,381 21% 485 LMD 2001-3 Zone MMM 2,959 3,834 3,594 927 (2,667) - 3,594 26% 486 Illumination District No 2 Subarea 35 3,618 4,728 4,616 1,546 (3,070) - 4,616 33% 487 Illumination District No 2 Subarea 42 1,341 1,577 1,506 498 (1,008) - 1,506 33% 488 Illumination District No 2 Subarea 46 8,226 4,291 4,656 1,176 (3,480) - 4,656 25% 489 Illumination District No 2 Subarea 49 5,027 5,522 5,182 1,698 (3,484) - 5,182 33% 490 Illumination District No 2 Subarea 55 821 1,073 1,308 292 (1,016) - 1,308 22% 500 Debt Service - - - - - - - 0% 600 Capital Projects 3,273,187 8,801,649 23,910,990 2,256,032 (21,654,958) - 23,910,990 9% 601 General Information Technology Capital Replac - - - - - - - 0% 602 General Fleet Capital Replacement Fund - - - - - - - 0% 603 General Street Maintenance Capital Fund - - - - - - - 0% 604 General Facility Maintenance Capital Fund - - - - - - - 0% 700 Information Technology - - - - - - - 0% Total Other Fund Expenditures 7,906,268 36,108,448 54,632,955 10,728,476 (43,904,479) (2,754,845) 51,878,110 21% City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
10 974

GENERAL FUNDS
100 General Fund 96,083,818$ 127,394,125$ 166,483,478$ 76,528,016$ 51,328,513$ 191,682,981$ TOTAL General Funds 96,083,818 127,394,125 166,483,478 76,528,016 51,328,513 191,682,981

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 14,473,114$ 16,875,651$ 19,543,967$ 9,590,000$ 9,728,200$ 19,405,767$ 120 General Plan Fund - - 56,795 - - 56,795 TOTAL Other Purpose General Funds 14,473,114 16,875,651 19,600,762 9,590,000 9,728,200 19,462,562

SPECIAL REVENUE FUNDS
200 Gas Tax Fund 3,154,024$ 3,783,628$ 3,177,175$ 1,997,500$ 4,102,853$ 1,071,822$ 205 Road Maintenance and Rehabilitation Fund 800,050 2,437,501 340,531 1,798,800 1,812,711 326,620 206 Area Drainage Plan (ADP) 885,689 921,734 951,814 8,800 - 960,614 210 Measure A Fund 4,648,626 6,637,058 5,528,110 3,238,500 8,074,355 692,255 211 TDA Fund (102,318) - - - - - 220 Air Quality Management District 513,467 617,349 243,932 117,100 - 361,032 230 Law Enforcement Grants - - - - - - 240 Grants: Miscellaneous Grants Fund (14,784) 26,204 (2,182,651) 6,498,782 9,731,223 (5,415,092) 241 Grants: Coronavirus Relief Fund - - - - - - 242 Grants: American Rescue Plan Act Fund - - - - - - 243 Public, Educational, or Governmental Access Fund 2,703 4,147 5,032 - - 5,032 250 Grants: Community Development Block Grant (7) (7) (7) - - (7) 260 Local Law Enforcement Services - - - - - - 270 TUMF Reimbursement Find (625,167) (769,342) (1,989,218) 2,700,000 3,170,812 (2,460,030) 290 DIF Transportation Facilities Fund 423,775 947,941 1,516,894 258,500 377 1,775,017 291 DIF Fire Facilities Fund 538,832 616,755 760,262 45,500 160 805,602 292 DIF Public Facilities Fund 590,338 175,194 398,476 163,000 1,282 560,194 293 Road and Bridge Benefit District 6,670,033 6,986,893 7,854,113 125,000 196,635 7,782,478 294 Quimby Parkland Fees 12,387 - - 12,387 300 LLMD 89-1 Zone 10 (4,069) 515 - - - - 301 LLMD 89-1 Zone 33 7,210 7,910 - 150 - 150 302 LLMD 89-1 Zone 41 1,788,103 1,879,870 1,959,414 80,602 62,602 1,977,414 303 LLMD 89-1 Zone 79 16,207 16,990 17,279 1,813 1,652 17,440 304 LLMD 89-1 Zone 85 30,600 31,958 32,987 702 402 33,287 305 LLMD 89-1 Zone 111 166,660 183,032 184,164 26,198 17,179 193,183 306 LLMD 89-1 Zone 115 (28,207) (35,657) (45,526) 4,464 11,454 (52,516) 307 LLMD 89-1 Zone 116 61,041 63,988 64,070 8,035 7,232 64,873 308 LLMD 89-1 Zone 147 (6,212) (9,674) (13,839) 1,865 5,592 (17,566) 309 LLMD 89-1 Zone 151 (50,753) (60,500) (89,771) 11,129 24,336 (102,978) 310 LLMD 89-1 Zone 156 (22,520) (28,784) (37,662) 8,353 14,744 (44,053) 311 Benefit Assessment District 2014-2 13,403 19,802 22,605 7,703 6,938 23,370 312 LLMD 2014-1 18,548 31,667 39,427 6,922 6,133 40,216 313 LLMD 2014-3 7,890 11,402 14,932 4,673 4,146 15,459 314 LLMD 2014-4 10,180 15,525 18,047 1,016 801 18,262 315 Community Facilities District 2019-1 Cloverdale (654) 7,179 12,342 11,914 4,207 20,049 316 Community Facilities District 2024-1 Limonite/Arch - - (18,820) - - (18,820) 317 Community Facilities District 2024-2 Zone 1 Leal - - (22,017) - - (22,017) 400 Community Facilities District 2017-1 Goodman Com 255,799 295,932 314,771 93,435 8,849 399,357 401 Community Facilities District 2017-2 Sendero 53,197 76,569 80,096 50,611 24,423 106,284 402 Community Facilities District 2020-1 Hamner Place 52,480 24,598 (19,829) 117,703 127,424 (29,550) 403 LMD 98-2 ORIGINAL 14,937 20,544 21,519 6,683 3,754 24,448 404 LMD 98-2 ANNEX 01/Zone A (2,191) 1,817 3,375 4,729 8,255 (151) 405 LMD 98-2 ANNEX 02/Zone B 13,087 64,667 82,076 125,476 45,889 161,663 406 LMD 98-2 ANNEX 03/Zone C 272 8,521 12,320 10,183 8,688 13,815 407 LMD 98-2 ANNEX 04/Zone D (2,374) 8,932 15,747 15,366 11,409 19,704 408 LMD 98-2 ANNEX 06/Zone F 26,624 40,039 43,991 16,077 8,450 51,618 409 LMD 2001-1 Zone G 1,717 2,332 2,966 1,244 4,732 (522) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
11 975

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.5
Mid-Year Budget
Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance
Audited Fund
Balance
Mid-Year
Amended
Revenue Budget
Mid-Year
Amended
Expenditure
Budget
Estimated
Available Fund
Balance
Fund Name & Type 2021-22 2022-23 2023-24 2024-25 2024-25 6/30/2025 410 LMD 2001-1 Zone S 2,089 2,414 2,734 1,649 13,023 (8,640) 411 LMD 2001-1 Zone W 14,079 10,585 (617) 130 - (487) 412 LMD 2001-2 Zone A 45,807 53,181 53,340 30,779 11,834 72,285 413 LMD 2001-2 Zone B 23,568 32,007 36,324 18,576 9,315 45,585 414 LMD 2001-2 Zone C 1,293 1,695 1,656 1,224 536 2,344 415 LMD 2001-2 Zone D 15,432 21,229 24,236 10,479 6,297 28,418 416 LMD 2001-2 Zone F 2,600 3,881 13,416 44,920 2,221 56,115 417 LMD 2001-2 Zone G 24,870 30,389 32,416 16,628 6,405 42,639 418 LMD 2001-2 Zone H 35,195 49,308 57,492 24,204 15,574 66,122 419 LMD 2001-2 Zone J 24,278 32,474 37,060 17,295 10,634 43,721 420 LMD 2001-2 Zone K 1,117 1 (1,692) 1,943 3,278 (3,027) 421 LMD 2001-2 Zone M 1,942 3,352 3,986 1,665 1,315 4,336 422 LMD 2001-3 Zone A (14,920) (7,167) 658 13,679 14,081 256 423 LMD 2001-3 Zone B (3,135) 3,447 8,877 8,241 12,946 4,172 424 LMD 2001-3 Zone C 21,467 27,092 28,225 13,543 3,307 38,461 425 LMD 2001-3 Zone D 43,417 54,664 55,953 28,634 6,528 78,059 426 LMD 2001-3 Zone E 95,124 119,981 125,155 62,312 16,782 170,685 427 LMD 2001-3 Zone F 37,754 51,278 54,494 22,328 2,599 74,223 428 LMD 2001-3 Zone G 1,054 4,574 6,332 11,545 4,742 13,135 429 LMD 2001-3 Zone H 14,303 17,407 17,146 14,177 2,753 28,570 430 LMD 2001-3 Zone I 55,862 77,850 88,722 38,671 19,149 108,244 431 LMD 2001-3 Zone J 15,985 22,502 25,528 11,188 5,487 31,229 432 LMD 2001-3 Zone K 15,442 21,876 23,770 12,710 6,071 30,409 433 LMD 2001-3 Zone L 17,038 25,028 29,179 12,728 6,601 35,306 434 LMD 2001-3 Zone M 52,240 68,510 73,757 31,542 11,902 93,397 435 LMD 2001-3 Zone N 33,391 46,824 49,396 25,427 15,249 59,574 436 LMD 2001-3 Zone O 6,257 8,069 8,383 4,318 1,130 11,571 437 LMD 2001-3 Zone P 36,662 46,173 48,033 23,275 6,116 65,192 438 LMD 2001-3 Zone Q 14,505 17,749 18,028 10,967 2,752 26,243 439 LMD 2001-3 Zone R 1,628 2,512 2,853 1,257 812 3,298 440 LMD 2001-3 Zone S 7,075 9,072 9,442 4,568 1,266 12,744 441 LMD 2001-3 Zone T 54,380 68,318 71,182 35,180 8,660 97,702 442 LMD 2001-3 Zone U 35,606 37,299 38,739 23,230 7,376 54,593 443 LMD 2001-3 Zone V 60,262 74,167 76,506 39,312 9,934 105,884 444 LMD 2001-3 Zone W 18,405 23,122 28,283 12,483 7,695 33,071 445 LMD 2001-3 Zone X 5,245 6,779 7,039 3,385 989 9,435 446 LMD 2001-3 Zone Y 8,765 11,143 11,577 5,933 1,562 15,948 447 LMD 2001-3 Zone Z 9,695 12,364 12,850 6,542 1,701 17,691 448 LMD 2001-3 Zone AA 6,136 7,965 8,385 3,905 1,176 11,114 449 LMD 2001-3 Zone BB 5,743 7,406 7,729 3,501 957 10,273 450 LMD 2001-3 Zone CC 21,073 28,214 33,307 14,777 8,472 39,612 451 LMD 2001-3 Zone DD 48,052 63,155 69,710 32,114 11,167 90,657 452 LMD 2001-3 Zone EE 23,315 28,893 38,351 15,425 4,756 49,020 453 LMD 2001-3 Zone FF 27,284 38,456 44,071 19,431 10,219 53,283 454 LMD 2001-3 Zone GG 14,635 18,572 19,332 9,510 2,536 26,306 455 LMD 2001-3 Zone HH 11,733 14,892 15,395 7,289 2,056 20,628 456 LMD 2001-3 Zone II 26,369 33,230 34,520 17,003 4,283 47,240 457 LMD 2001-3 Zone JJ 4,707 6,076 6,323 2,982 870 8,435 458 LMD 2001-3 Zone KK 1,620 (42) (2,630) 2,036 1,272 (1,866) 459 LMD 2001-3 Zone LL 10,208 8,196 8,615 6,591 2,391 12,815 460 LMD 2001-3 Zone MM 7,428 10,197 11,290 4,941 2,390 13,841 461 LMD 2001-3 Zone NN 18,180 22,906 23,871 11,684 3,069 32,486 462 LMD 2001-3 Zone OO 17,875 22,379 22,316 12,397 3,071 31,642 463 LMD 2001-3 Zone PP 20,973 25,579 25,967 14,606 3,565 37,008 464 LMD 2001-3 Zone QQ 8,196 10,527 10,931 5,526 1,579 14,878 465 LMD 2001-3 Zone RR 54,592 68,574 72,009 37,050 9,699 99,360 466 LMD 2001-3 Zone SS 20,354 25,601 26,617 13,107 3,482 36,242 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
12 976

DEBT SERVICE FUND
500 General Debt Service Fund -$ -$ -$ -$ -$ -$ TOTAL Debt Service Fund - - - - - -

CAPITAL PROJECTS FUNDS
600 General Capital Projects Fund 2,908,958$ 11,052,878$ 16,459,511$ 11,082,690$ 23,910,990$ 3,631,211$ 601 General Information Technology Capital Replacem - 553,652 483,652 50,000 - 533,652 602 General Fleet Capital Replacement Fund - 120,000 240,000 240,000 - 480,000 603 General Street Maintenance Capital Fund - 500,000 1,000,000 500,000 - 1,500,000 604 General Facility Maintenance Capital Fund - 250,000 500,000 250,000 - 750,000 605 General Catch Basin & Storm Drain Maintenance C - - 100,000 100,000 - 200,000 TOTAL Capital Projects Fund 2,908,958 12,476,530 18,783,163 12,222,690 23,910,990 7,094,863

INTERNAL SERVICE FUNDS
700 Information Technology Internal Service Fund -$ -$ -$ -$ -$ -$ TOTAL Internal Service Funds - - - - - - TOTAL 135,003,739$ 183,881,258$ 226,401,655$ 117,120,367$ 112,934,823$ 230,587,199$ City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
13 977

GENERAL FUND - FUND BALANCE RESERVES AND COMMITMENTS
Total General Fund Estimated Fund Balance at 06/30/2025 191,682,981$ Nonspendable (Per 06/30/2024 ACFR):

Prepaid Items -
Total Nonspendable Fund Balance -
Restricted:

Restricted Fund Balance -
Total Restricted Fund Balance -
Assigned:

Emergency Contingency (50% of Adopted Operating Appropriations) 19,202,912 Cash Flow: CIP Grants 6,500,000 6,500,000
Cash Flow: Special Revenue Fund Negative Fund Balance 177,584 Loan Program: Business Incentive Loan 230,000
Land Purchases (FY2025) 12,000,000
Financial System Implementation (FY2026) 1,000,000
Civic Center Reserve 26,589,971
Total Assigned Reserves 65,700,467
Committed:

Facility Construction: City Hall 33,000,000
Facility Construction: Library 10,200,000
Facility Construction: Police Station 9,300,000
Equipment Purchase, Fire Truck 1,734,498
Pension Liability (CalPERS Reserve) 2,500,000
Public Safety Rate Increase Stabilization 3,000,000
Debt Service Reserve: Civic Center 7,000,000
Total Committed Reserves 66,734,498
Committed Appropriations Limit Qualified Capital Outlay Reserve:

General Fund: Facility Construction: City Hall - Appropriations Limit 20,420,029 General Fund: Facility Construction: Library - Appropriations Limit 17,595,000 General Fund: Facility Construction: Police Station - Appropriations Limit 12,895,000 General Fund: Equipment Purchase: Fire Truck - Appropriations Limit 965,502 Total Appropriations Limit Committed Reserves 51,875,531 Total General Funds Estimated Unassigned Fund Balance at 06/30/2025 7,372,486$

RESTRICTED STRUCTURAL FIRE FUND - FUND BALANCE RESERVES AND COMMITMENTS Total Fire Funds Estimated Fund Balance at 06/30/2025 19,405,767$ Assigned:

Emergency Contingency (75% of Adopted Operating Appropriations) 7,296,150 Facility Construction: Third Fire Station 2,000,000
Total Assigned Reserves 9,296,150
Committed:

Facility Construction: Third Fire Station 8,000,000
Equipment Purchase: Apparatus Replacement Reserve 400,000 Total Committed Reserves 8,400,000
Total Fire Funds Estimated Unassigned Fund Balance at 06/30/2025 1,709,617$ Restricted by the County of Riverside (Per 06/30/2024 ACFR):

Restricted Fund Balance 19,543,967
Total Restricted Fund Balance 19,543,967
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
14 978

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.6
Mid-Year Budget
Assigned Reserve: Contingency Calculation
Audited Fund
Balance
Audited Fund
Balance
Mid-Year Amended
Revenue Budget
Mid-Year Amended
Expenditure Budget
Estimated Available
Fund Balance
Fund Name & Type 2022-23 2023-24 2024-25 2024-25 6/30/2025

GENERAL FUNDS
100 General Fund 127,394,125$ 166,483,478$ 76,528,016$ 51,328,513$ 191,682,981$ TOTAL General Funds 127,394,125 166,483,478 76,528,016 51,328,513 191,682,981 Assigned 50% Contingency Reserve
Policy: 50% of Annual Budgeted Operating Expenditures
Total Expenditures 51,328,513
Non-Operating Expenditures 12,922,690
Operating Expenditures 38,405,823
50% Reserve 19,202,912
5% Unassigned Reserve 1,920,291

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 16,875,651$ 19,543,967$ 9,590,000$ 9,728,200$ 19,405,767$ TOTAL Other Purpose General Funds 16,875,651 19,543,967 9,590,000 9,728,200 19,405,767 Assigned 75% Contingency Reserve
Policy: 75% of Annual Budgeted Operating Expenditures
Total Expenditures 9,728,200
Non-Operating Expenditures -
Operating Expenditures 9,728,200
75% Reserve 7,296,150
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
15 979

ADOPTED APPROPRIATIONS LIMIT
Adopted Appropriations Limit 21,455,814$ 23,077,364$ 24,418,797$ 25,794,921$ 33,000,000$ 35,473,578$ 39,253,023$ 40,991,901$ 42,562,311$ Subject Revenue Appropriations
General Fund 10,045,447 15,809,535 17,472,985 17,952,129 41,516,698 54,973,760 53,493,923 58,427,813 63,751,159 Fire Fund 5,055,030 5,346,150 6,285,042 6,406,287 6,406,287 7,298,931 7,785,000 8,400,000 9,070,000 Total Subject Revenue Appropria 15,100,477 21,155,685 23,758,027 24,358,416 47,922,985 62,272,691 61,278,923 66,827,813 72,821,159 Over(Under) Limit (6,355,337) (1,921,679) (660,770) (1,436,505) 14,922,985 26,799,113 22,025,900 25,835,912 30,258,848 AB137 Provision Calculation 25,152,570 5,993,346
Annual Available for Capital Outlay 14,922,985 26,799,113 22,025,900 683,342 24,265,502 Cumulative Available for Capital Outlay 41,722,098 22,025,900 683,342 24,265,502 Cumulative Available for Capital Outlay Expenditures and Reserves 41,722,098 22,025,900 683,342 24,265,502 FY2021-22 Adopted Capital Outlay Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 18,399,529 General Fund: Facility Construction Library - Appropriations Limit 10,595,000 General Fund: Limonite Gap Bridge - Appropriations Limit 2,500,000 General Fund: Equipment, Fire Truck Purchase - Appropriations Limit 1,500,000 General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit 2,000,000 Subtotal Capital Outlay Reserve Commitments 34,994,529 - - - - FY2021-22 Adopted Capital Outlay Expenditures
Streetlight Debt Pay-Off - Appropriations Limit 4,168,519 Goodman Commerce Infrastructure Developer Agreement Pay-Off - Appropriations Limit 2,559,050 Subtotal Capital Outlay Expenditure Budget 6,727,569 - - - - FY2022-23 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 5,545,900 General Fund: Facility Construction Library - Appropriations Limit 7,000,000 Subtotal Capital Outlay Reserve Commitments - - 12,545,900 - - FY2022-23 Proposed Capital Outlay Expenditures
93026: Appropriation from Reserve: Limonite Gap Bridge 2,500,000 93026: Limonite Gap Bridge 4,525,000
95001: Hamner Place 700,000
94012: Prado Dam Inundation Utlity Mitigation 155,000
95011: Facility Construction City Hall 3,100,000
95018: Modular Offices 800,000
93035: I-15 Corridor Landscaping 200,000
Subtotal Capital Outlay Expenditure Budget - 2,500,000 9,480,000 - - FY2023-24 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit (3,525,400) FY2024-25
Commitments
and
Expenditures
FY2022-23
Appropriations
From Reserve
FY2022-23
Commitments
and
Expenditures
FY2023-24
Commitments
and
Expenditures
FY2021-22
Commitments
and
Expenditures
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
16 980

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.7
Mid-Year Budget
Appropriations Limit Summary
Pre Voter
Approved
Override
Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 2022-23 2023-24 2024-25 General Fund: Limonite Gap Bridge - Appropriations Limit (2,500,000) General Fund: Equipment, Fire Truck Purchase - Appropriations Limit Release (1,500,000) General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit Release (2,000,000) Subtotal Capital Outlay Reserve Commitments - (2,500,000) - (7,025,400) - FY2023-24 Proposed Capital Outlay Expenditures
95011: Facility Construction City Hall 7,025,400
93026: Limonite Gap Bridge MSHCP Fees 473,750
95018: Modular Offices 209,592
Subtotal Capital Outlay Expenditure Budget - - - 7,708,742 - FY2024-25 Proposed Reserve Commitments
General Fund: Facility Construction Polic Station - Appropriations Limit 12,895,000 General Fund: Equioment Purchase: Fire Truck - Appropriations Limit 965,502 Subtotal Capital Outlay Reserve Commitments - - - - 13,860,502 FY2024-25 Proposed Capital Outlay Expenditures
95011: Faclity Construction City Hall 4,500,000
93026: Limonite Gap Pedestrian Bridge Design 500,000
95018: Public Works Yard Construction 2,700,000
93023-24-25: Civic Center Public Spaces 2,705,000
Subtotal Capital Outlay Expenditure Budget - - - - 10,405,000 Remaining Appropriations Limit Surplus 0 - - - - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
17 981

CITY OF EASTVALE
Fiscal Year 2024-25 Attachment 1.8
Mid-Year Budget
Sales Tax Summary
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Budget Quarter 2018-19 2019-20** 2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 Quarter 1 2,454,597 2,986,937 2,873,677 10,585,289 11,716,157 12,593,129 11,359,058 50,100,000 Quarter 2 # 2,693,017 2,807,803 3,144,645 12,241,575 13,047,245 22,003,231 4,298,319 Quarter 3 2,129,355 2,272,291 10,892,874 10,836,091 10,173,170 11,478,848 - Quarterly Quarter 4 2,332,606 2,281,948 11,208,862 11,047,330 12,419,799 12,244,139 - Budget:

TOTAL Sales Tax 9,609,575 10,348,979 28,120,058 44,710,286 47,356,371 58,319,347 15,657,377 12,525,000 **Sales tax for quarter 1 2019-20 included a late payment from the state applicable to prior quarters, this timing issue is the result of a state software system conversion. As a result, the amounts for quarter 1 2019-20 appear higher than normal.

NOTE: Sales tax figures represent sales tax receipts applicable to the quarters indicated. Amounts may not have been actually received in the quarter indicated, these totals may not be represented in other summary reports included in this report. # A true up for Quarter 2 ending December 31, 2020 was received in Quarter 2 2023-24.

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 01/12/2025
18 982
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CALIFORNIA, AMENDING ITS OPERATING AND CAPITAL BUDGET FOR THE 2024-2025 FISCAL YEAR MID-YEAR REVIEW.

WHEREAS, the budget for ﬁscal year 2024-2025 of the City of Eastvale has been adopted by this Council in its original form, and said budget will need to be amended at ?mes to ful ﬁll the goals of the City; and
WHEREAS, the City departments may not exceed their appropria?ons by character of expense, with character of expense being de ﬁned as personnel services, services and supplies, capital outlay, debt service and transfers, without the consent of the City Manager; and WHEREAS, the City Manager may transfer appropria?ons, between accounts, departments, programs, and funds , as long as those appropria?ons do not exceed the grand total budget approved by Council.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EASTVALE DOES HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1. THE CITY COUNCIL OF THE CITY OF EASTVALE AMENDS ITS FISCAL YEAR 2024-2025 BUDGET AS DEFINED IN ATTACHMENT “2.1” TO THE STAFF REPORT ACCOMPANYING THIS RESOLUTION PER THE MID-YEAR REVIEW RECOMMENDATIONS.

PASSED, APPROVED AND ADOPTED this 22nd day of January 2025. __________________________________________
Mike McMinn
Mayor
APPROVED AS TO FORM: ATTEST:
__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City A? orney Government Services Director/City Clerk
983

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

I, Marc A. Donohue, Government Services Director/City Clerk of the City of Eastvale, California, do hereby cer?fy that the foregoing City Council Resolu? on No. 25-XX, was duly adopted by the City Council of the City of Eastvale, California, at a mee?ng held on the 22nd day of January 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk
984

CITY OF EASTVALE
Fiscal Year 2024-25
Mid-Year Budget
Mid-Year Appropriation Requests
Account
Number
Revenue/
Expenditure Fund Title Department Description
Council
Appropriation
Request Comment
100-000-4100 Revenue General Fund Non Departmental Sales & Use Tax 1,100,000 Match new HdL budget projection 100-000-4151 Revenue General Fund Non Departmental Fran Fee - Electric 35,000 Adjustment based on trend and YTD actuals 100-000-4152 Revenue General Fund Non Departmental Fran Fee - Refuse Disposal 500,000 Adjustment based on trend and YTD actuals 100-000-4200 Revenue General Fund Non Departmental Building Fixed Permit Fee 2,400,000 Adjustment based on current year and prior year trend, mostly due to new development in city. Will not be ongoing/operating revenue.
100-000-4215 Revenue General Fund Non Departmental Development Fees-Planning 30,000 Adjustment based on current year and prior year trend, mostly due to new development in city. Will not be ongoing/operating revenue.
100-000-4220 Revenue General Fund Non Departmental Technology Fees 300,000 Adjustment based on current year and prior year trend, mostly due to new development in city. Will not be ongoing/operating revenue.
100-000-4230 Revenue General Fund Non Departmental Storm Water Inspection Fees 40,000 Adjustment based on trend and YTD actuals 100-000-4250 Revenue General Fund Non Departmental Business Reg Fees 60,000 Adjustment based on trend and YTD actuals 100-000-4305 Revenue General Fund Non Departmental Fines/Fees-Parking 150,000 Adjustment based on trend for new commercial enforcement officer 100-000-4307 Revenue General Fund Non Departmental Fines & Forfeitures -Muni Code 65,000 Adjustment based on trend and YTD actuals 100-000-4392 Revenue General Fund Non Departmental Permit Issuance Fee 125,000 Adjustment based on trend and YTD actuals 100-000-4450 Revenue General Fund Non Departmental Cal Cops Revenue 35,000 Adjustment based on trend and YTD actuals 100-000-4600 Revenue General Fund Non Departmental Interest Income 2,100,000 Adjustment based on trend and YTD actuals; based on civic center cash reserves, will not be ongoing/operating revenue.

Fund 100 Total Revenue Appropriation 6,940,000
100-210-6490 Expenditure General Fund Finance Other Contract Services 95,000 Additional budget to cover UFI municipal advisor contract to complete civic center bonding and Stradling Yocca Carlson bond counsel contract to complete civic center bonding 100-210-6510 Expenditure General Fund Finance Other Services & Supplies 4,500 Additional budget for CDIAC and Continuing Disclosure reporting for new civic center bonded debt (UFI)
100-290-6831 Expenditure General Fund General Government Sales Tax Abatement/Sharing 390,000 Rivian sales tax abatement 100-290-6832 Expenditure General Fund General Government Transient Occupancy Tax Abatement 136,000 Per TOT sharing agreement with Eastvale Palace LLC 100-295-6460 Expenditure General Fund PW: Facility
Maintenance
Janitorial Services 10,000 A dditional Janitorial services costs for City Hall Expansion 100-296-6436 Expenditure General Fund PW: Landscape
Maintenance
Landscape Maintenance/Repair 22,500 E mergency backflow repairs at Citrus property, stolen backflow device at front of property 100-311-6463 Expenditure General Fund Comm Safety:

Administration
Volunteer Program 15,000 G olf cart upfitting for grant funded golf carts purchased over summer 100-320-6170 Expenditure General Fund PW: Engineering Uniforms 2,000 Additional need for replacement uniform budget for existing staff 100-320-6490 Expenditure General Fund PW: Engineering Other Contract Services 21,000 Commercial Storm water inspection services Attachment 2.1
Exhibit A
01/12/2025
1 985

CITY OF EASTVALE
Fiscal Year 2024-25
Mid-Year Budget
Mid-Year Appropriation Requests
Account
Number
Revenue/
Expenditure Fund Title Department Description
Council
Appropriation
Request Comment
Attachment 2.1
Exhibit A
100-500-6040 Expenditure General Fund PW: Public Works Overtime 75,000 Overtime inspection related to land development (offset by permit revenue) 100-500-6170 Expenditure General Fund PW: Public Works Uniforms 14,000 Additional need for uniform budget for new streets staff and replacement budget for existing staff
100-500-6433 Expenditure General Fund PW: Public Works Contract Services: Private Development/Deposit
320,000 Additional need for New Home inspection services (consultants services charged to developer deposit accounts)
100-500-6490 Expenditure General Fund PW: Public Works Other Contract Services 30,000 Encroachment Permit inspection services (offset by permitting revenue) Fund 100 Total Expenditure Appropriation 1,135,000
Fund 100 Total Appropriations 8,075,000
110-420-6450 Expenditure Structural Fire
Fund
Fire Fire Services (420,000) Per updated cost estimate from RivCo Fire Fund 120 Total Revenue Appropriation (420,000)
Fund 120 Total Appropriations (420,000)
120-000-4245 Revenue General Plan Non Departmental General Plan Update Fee 25,000 Adjustment based on trend and YTD actuals Fund 120 Total Revenue Appropriation 25,000
Fund 120 Total Appropriations 25,000
240-000-4570 Revenue Misc Grant Fund Non Departmental Grant Revenue 3,760,000 Recognize reimbursable grant funds for Limonite Gap Bridge project 93026 Fund 120 Total Revenue Appropriation 3,760,000
240-510-6662 Expenditure Misc Grant Fund PW: Streets Bridges (2,900,000) Adjust budget for Limonite Gap Bridge Project 93026 - Project complete, budget reduction per actual expenditures
Fund 240 Total Expenditure Appropriation (2,900,000)
Fund 240 Total Appropriations 860,000
01/12/2025
2 986

CITY OF EASTVALE
Fiscal Year 2024-25
Mid-Year Budget
Mid-Year Appropriation Requests
Account
Number
Revenue/
Expenditure Fund Title Department Description
Council
Appropriation
Request Comment
Attachment 2.1
Exhibit A
270-000-4580 Revenue TUMF Fund Non Departmental TUMF Grants 2,700,000 Recognize reimbursable TUMF funds for Limonite Gap Bridge project 93026 Fund 270 Total Revenue Appropriation 2,700,000
Fund 270 Total Appropriations 2,700,000
315-600-6485 Expenditure CFD 2019-1
Cloverdale
PW: Landscape
Maintenance
Prop Tax Admin Charges 200 Levy information not available at time of budget adoption: Riverside County fees for special district administration
315-600-6490 Expenditure CFD 2019-1
Cloverdale
PW: Landscape
Maintenance
Other Contract Services 3,610 Levy information not available at time of budget adoption: NBS consulting fees for special district administration
Fund 315 Total Expenditure Appropriation 3,810
Fund 315 Total Appropriations 3,810
400-510-6372 Expenditure CFD 2017-1
Goodman
PW: Streets Utilities-Electric 4,000 Levy information not available at time of budget adoption: Special district utilities (electricity for streetlights/traffic signals)
400-510-6490 Expenditure CFD 2017-1
Goodman
PW: Streets Other Contract Services 500 Levy information not available at time of budget adoption: Streetlight maintenance allocation 400-600-6485 Expenditure CFD 2017-1
Goodman
PW: Landscape
Maintenance
Prop Tax Admin Charges 100 Levy information not available at time of budget adoption: Riverside County fees for special district administration
400-600-6490 Expenditure CFD 2017-1
Goodman
PW: Landscape
Maintenance
Other Contract Services 3,600 Levy information not available at time of budget adoption: NBS consulting fees for special district administration
Fund 400 Total Expenditure Appropriation 8,200
Fund 400 Total Appropriations 8,200
401-510-6372 Expenditure CFD 2017-2
Sendero
PW: Streets Utilities-Electric 115 Levy information not available at time of budget adoption: Special district utilities (electricity for streetlights/traffic signals)
401-510-6490 Expenditure CFD 2017-2
Sendero
PW: Streets Other Contract Services 210 Levy information not available at time of budget adoption: Streetlight maintenance allocation 401-600-6436 Expenditure CFD 2017-2
Sendero
PW: Landscape
Maintenance
Landscape Maintenance/Repair 17,000 Levy information not available at time of budget adoption: Landscaping services (Stay Green) 401-600-6485 Expenditure CFD 2017-2
Sendero
PW: Landscape
Maintenance
Prop Tax Admin Charges 200 Levy information not available at time of budget adoption: Riverside County fees for special district administration
401-600-6490 Expenditure CFD 2017-2
Sendero
PW: Landscape
Maintenance
Other Contract Services 3,610 Levy information not available at time of budget adoption: NBS consulting fees for special district administration
Fund 401 Total Expenditure Appropriation 21,135
Fund 401 Total Appropriations 21,135
01/12/2025
3 987

CITY OF EASTVALE
Fiscal Year 2024-25
Mid-Year Budget
Mid-Year Appropriation Requests
Account
Number
Revenue/
Expenditure Fund Title Department Description
Council
Appropriation
Request Comment
Attachment 2.1
Exhibit A
402-000-4075 Revenue CFD 2020-1
Hamner Place
Non Departmental Assessments 18,051 Levy information not available at time of budget adoption Fund 402 Total Revenue Appropriation 18,051
402-295-6378 Expenditure CFD 2020-1
Hamner Place
PW: Facility
Maintenance
Utilities - Water/Sewer 16,930 Levy information not available at time of budget adoption: Special district utilities (water for landscaping)
402-510-6372 Expenditure CFD 2020-1
Hamner Place
PW: Streets Utilities-Electric 5,300 Levy information not available at time of budget adoption: Special district utilities (electricity for streetlights/traffic signals)
402-510-6490 Expenditure CFD 2020-1
Hamner Place
PW: Streets Other Contract Services 400 Levy information not available at time of budget adoption: Streetlight maintenance allocation 402-600-6436 Expenditure CFD 2020-1
Hamner Place
PW: Landscape
Maintenance
Landscape Maintenance/Repair 85,690 Levy information not available at time of budget adoption: Landscaping services (Mission Landscape)
402-600-6485 Expenditure CFD 2020-1
Hamner Place
PW: Landscape
Maintenance
Prop Tax Admin Charges 90 Levy information not available at time of budget adoption: Riverside County fees for special district administration
402-600-6490 Expenditure CFD 2020-1
Hamner Place
PW: Landscape
Maintenance
Other Contract Services 3,600 Levy information not available at time of budget adoption: NBS consulting fees for special district administration
Fund 402 Total Expenditure Appropriation 112,010
Fund 402 Total Appropriations 130,061
GRAND TOTAL ALL APPROPRIATIONS 11,403,206$
01/12/2025
4 988

Eastvale City CouncilJanuary 22, 2025

Eastvale City Council
January 22, 2025