FY 2026 Mid-Year Budget Review
Midyear Overview
2 At each mid-year, the City:1. Prepares a comprehensive review of year-to-date revenues and expenditures2. Estimates full-year expenditures and revenuesThe objectives are:• Assess cost efficiency of all activities• Identify any budget adjustments needed• Calculate the carryover or ‘starting line’ of the next year’s budgetA careful and accurate mid-year estimate is a critical step in the preparation of the next fiscal year’s budget.
FY 2025ActualsFY 2024ActualsFY 2023ActualsGeneral Fund33,907,40055,907,50048,804,700Prior-Year CarryoverRevenues141,601,200146,316,600145,115,200Sales Tax190,137,600180,532,900166,659,000Property Tax 23,625,60023,044,90022,925,900Business License15,597,10015,266,40014,965,800Room Tax23,391,90022,175,10019,048,000Franchise Fees7,416,1008,689,1007,886,000Other Taxes and Fees45,970,40044,488,50041,351,400Charges for Current Services30,908,50030,875,40033,958,500All Other Revenue478,648,400471,388,900451,909,800Revenues Subtotal512,555,800527,296,400500,714,500Total Resources3 Revenue History (Prior 3 Years)77.5% of total General Fund Operating Revenue29.6%39.7%4.9%3.3% Variance to AmendedFY 2026 Midyear EstimateFY 2026 AmendedFY 2026 AdoptedFY 2025 ActualsGeneral Fund5,204,20034,384,00029,179,80026,225,00033,907,400Prior-Year CarryoverRevenues3,857,500147,626,300143,768,800143,768,800141,601,200Sales Tax*(103,500)201,292,300201,395,800201,395,800190,137,600Property Tax*815,10024,402,80023,587,70023,587,70023,625,600Business License(618,300)15,859,10016,477,40016,477,40015,597,100Room Tax1,037,90024,786,10023,748,20023,748,20023,391,900Franchise Fees(109,100)7,725,5007,834,6007,834,6007,416,100Other Taxes and Fees391,20047,980,30047,589,10047,589,10045,970,400Charges for Current Services169,00036,417,70036,248,70036,248,70030,908,500All Other Revenue5,439,800506,090,100500,650,300500,650,300478,648,400Revenues Subtotal10,644,000540,474,100529,830,100526,875,300512,555,800Total Resources4 General Fund Revenues
*Net of Economic Incentive and Enhanced Infrastructure Financing District Allocations Variance to AmendedFY 2026 Midyear EstimateFY 2026AmendedFY 2026 AdoptedFY 2025ActualsGeneral FundAll Other Revenue:428,00010,939,20010,511,20010,511,20011,201,800Intergovernmental Revenue(581,800)19,996,00020,577,80020,577,80014,012,900Intragovernmental Revenue(120,700)3,270,3003,391,0003,391,0002,979,800Cannabis443,5002,212,2001,768,7001,768,7002,714,000All Other169,00036,417,70036,248,70036,248,70030,908,500Total All Other Revenue5 “All Other” General Fund Revenues
General Fund Net Ending BalanceFY 2026 Midyear EstimateFY 2026AmendedFY 2026AdoptedFY 2025ActualsFY 2024ActualsFY 2023ActualsGeneral Fund540,474,100529,830,100526,875,300512,555,800527,296,400500,714,500Total Annual Resources(508,899,500)(515,834,200)(512,879,400)(458,683,500)(470,523,900)(425,019,300)Total Annual Expenses(14,296,900)(13,995,900)(13,995,900)(19,488,200)(23,131,400)(24,786,800)Total Annual Transfers17,277,7000034,384,10033,641,20050,908,500Annual Net Ending Balance(7,329,000)Less: Incomplete Capital Projects9,948,700Operating Net Ending Balance(1,557,000)Less: Fire Attrition & Overtime (AAR #36)(403,800)Less: Fire Drill School 2, FY 2026 Portion7,987,900FY 2026 Estimated Ending Balance6 FY 2027 Base Budget (as of 2/3/2026)FY 2027 Base BudgetFY 2026 Midyear EstimateFY 2026AmendedGeneral Fund7,987,90034,384,00029,179, 800Carryover523,295,400506,090,100500,650,300Total Annual Revenues531,283,300540,474,100529,830,100Total Annual Resources(537,262,400)(508,899,500)(515,834,200)Total Annual Expenses(17,288,300)(14,296,900)(13,995,900)Total Annual Transfers(23,267,400)17,277,7000Annual Net Ending Balance(7,329,000)Less: Incomplete Capital Projects(23,267,400)9,948,700Operating Net Ending Balance(1,557,000)Less: Fire Attrition & Overtime (AAR #36)(403,800)Less: Fire Drill School 2, FY 2026 Portion (AAR #36)(23,267,400)7,987,900Estimated Ending Balance7
QUESTIONS
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Date Adopted:
Date Approved:
Effective Date:
Resolution No.
RESOLUTION NO. ____________
A RESOLUTION OF THE COUNCIL OF THE CITY OF FRESNO,
CALIFORNIA, ADOPTING THE 36 th AMENDMENT TO THE
ANNUAL APPROPR IATION RESOLUTION NO. 2025- 179 TO
INCREASE APPROPRIATIONS BY $1,960,800 FOR FIRE
DEPARTMENT EXPENDITURES
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FRESNO:
THAT PART III of the Annual Appropriation Resolution No 2025-179 be and is hereby amended as follows:
Increase/(Decrease)
TO: FIRE DEPARTMENT
General Fund $ 1,960,800
THAT account titles and numbers requiring adjustment by this Resolution are as follows:
General Fund
Revenues:
Account String: 1000-1001-1100-071-430101-11-1-0000-0000- $ 1,960,800
Total Revenues $ 1,960,800
Appropriations:
Account String: 1000-1001-1620-320-651303-16-3-0000-0000- $ 1,557,000 1000-1001-1630-330-651101-16-3-0000-0000- 52,800
1000-1001-1630-330-651102-16-3-0000-0000- 31,700
1000-1001-1630-330-651301-16-3-0000-0000- 15,200
1000-1001-1630-330-651303-16-3-0000-0000- 60,600
1000-1001-1630-330-651401-16-3-0000-0000- 4,300
1000-1001-1630-330-653304-16-3-0000-0000- 15,400
1000-1001-1630-330-656101-16-3-0000-0000- 215,800
1000-1001-1630-330-656102-16-3-0000-0000- 5,000
1000-1001-1630-330-656260-16-3-0000-0000- 3,000
Total Appropriations $ 1,960,800
THAT the purpose is to appropriate $1,960,800 for Fire Department expenditures.
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STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss.
CITY OF FRESNO )
I, AMY K. ALLER , Interim City Clerk of the City of Fresno, certify that the foregoing Resolution was adopted by the Council of the City of Fresno, California, at a regular meeting thereof, held on the day of 2026.
AYES :
NOES :
ABSENT :
ABSTAIN :
Mayor Approval: , 2026
Mayor Approval/No Return: , 2026
Mayor Veto: , 2026
Council Override Vote: , 2026
AMY K. ALLER,
Interim City Clerk
BY:
Deputy Date