Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
GENERAL FUND - 10
4010 Property Tax - CY Secured 32,927,960 33,417,323 34,957,448 35,457,271 17,816,096 4011 Property Tax - PY Secured 191,071 249,665 184,002 205,748 152,516 4012 Penalties/Delinquencies - PY 71,366 51,142 50,947 43,000 27,548 4015 Supplemental Roll 586,637 634,843 1,294,155 620,000 238,397 4020 Property Tax - CY Unsecured 862,152 905,744 907,172 928,377 - 4021 Prop Tax Collection Fees (197,269) (186,649) (187,651) (200,000) - 4030 Homeowners Subvention 138,397 132,774 20,226 143,000 - 4033 Property Tax In-Lieu 15,494,541 15,611,953 16,563,878 17,451,702 - Total Property Taxes 50,074,855 50,816,796 53,790,177 54,649,098 18,234,557 4110 Sales & Use Tax 24,569,589 29,292,047 30,622,105 30,402,492 9,742,789 4112 Prop 172 1,001,790 1,201,784 1,253,809 1,285,566 473,765 4130 Transient Occupancy Tax 1,285,299 2,960,986 2,965,371 3,100,000 1,203,729 4131 Short Term Rentals TOT 44,825 179,476 278,120 360,000 91,389 4150 Business Registration 1,089,393 1,213,710 1,260,798 1,165,544 576,731 4151 Oil Extraction Taxes 6,909 - - 10,000 - 4170 Real Estate Transfer Tax 930,576 1,197,567 712,780 965,000 345,475 Total Other Taxes 28,928,382 36,045,570 37,092,982 37,288,602 12,433,878 4220 Development Permits 1,454,251 2,075,328 2,595,094 1,800,000 829,070 4223 Building Permit Surcharge 26,434 51,066 68,030 - - 4225 Dep. Inspector Cert. Fee 2,280 3,846 3,396 5,000 2,426 4226 Parking Permit Fees 16,404 19,284 12,158 16,000 2,310 4228 Fireworks Permits 70,564 35,646 27,426 34,890 - 4260 Public Works Permits 112,653 68,614 60,774 120,000 27,022 4270 Police Alarm Permits 238,294 270,581 256,151 275,000 113,838 4280 Other Licenses & Permits 103,357 105,597 103,539 142,742 56,428 4282 Hazardous Mat Disclosures 271,508 2,125 - - - 4283 Underground Tank Permits 86,257 12,061 8,142 - 4,020 4284 Overload Permits 23,500 21,982 21,142 22,422 14,564 4285 Encroachment Permits - 70,373 51,986 48,792 30,733 Total Licenses & Permits 2,405,501 2,736,502 3,207,839 2,464,846 1,080,410 4330 Other Court Fines - Fund 10 847,839 1,484,927 1,732,882 1,500,000 795,726 4360 Administrative Citation 20,820 71,380 113,710 130,100 8,001 Total Fines & Penalties 868,659 1,556,307 1,846,592 1,630,100 803,727 4410 Interest Income 160,090 (44,622) 415,212 361,230 (82,836) 4412 Unrealized Gain/Loss on Invest (507,435) (1,181,718) 226,817 - (891,047) 4413 Supplemental Interest 399,062 19,925 - - - 4414 Lease Interest Income - - 175,930 - - 4417 Property Lease 1,241,563 1,241,563 1,237,563 1,237,563 618,782 4418 Cell Tower Rent 6,473 413,094 403,999 405,600 168,759 4419 Park Property Lease - - - 225,000 - 4420 Rents 376,909 727,784 757,707 699,000 382,668 4421 Parks & Rec Facility Rent - - - - - 4424 Vista Park Lease - - 726,345 610,000 167,116 4429 Fire Dept Lease 43,847 619,964 75,787 45,000 - 4439 GASB 87 Lease Revenue - - (83,665) - - 4440 G eneral Concessions 75,787 98,565 383,260 75,787 18,947 4441 R-O-W Impact Fee 383,260 75,787 - 383,260 191,630 4445 Prisoners Welfare - 383,260 - 1,000 - 4460 Franchise Fees 4,181,577 4,269,636 4,787,544 4,300,000 1,493,591 4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 6,361,133 6,623,238 9,106,499 8,343,440 2,067,609
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
GENERAL FUND - 10
4512 MVL In-Lieu Tax 104,047 161,078 147,996 125,000 - 4527 POST 15,798 24,281 17,083 30,000 3,589 4528 State Mandated Cost Reimb 133,158 65,055 - 100,000 29,234 4569 Federal Grants - 1,000 - - - 4570 Federal Dept. of Justice - - - - - 4580 Other Agency Contributions 1,329,070 1,261,939 532,460 416,725 273,904 4581 Parks Maint - School Dist 181,608 46,655 175,000 - - Total Other Agencies 1,763,681 1,560,008 872,539 671,725 306,728 4600 Planning Fees 422,115 592,095 964,454 506,600 223,610 4608 Seismic Fees 638 1,319 917 - 117 4611 Microfilming Fees 32,476 33,775 37,679 20,000 14,738 4612 Sale of Maps & Publications 5,565 16,254 11,212 8,000 7,234 4613 Misc Filing/Cert Fees 4,514 - 3,062 - - 4614 Plan Check Fees 765,116 2,015,853 1,768,460 2,269,565 416,433 4618 Refuse Services 972,402 790,477 643,652 750,028 332,511 4621 San. District Connection 5,769 5,768 11,652 10,000 820 4627 SB1473 Collection Fees 566 428 - 400 - 4628 Plan Check Premium In-House 90 5,823 546 - - 4631 Development Agreement Fees - - - - 181,250 4632 Inspection Premium In-House 8,021 5,532 11,204 3,500 6,177 4633 B usiness License Review 15,136 23,384 26,819 14,000 9,837 4640 Misc Fire Fees 345,524 325,559 318,886 1,059,250 248,416 4641 Paramedic Fees for Service 5,750 - - - - 4643 Paramedic Subscription - Res. 695,912 733,845 714,060 700,000 (186,722) 4644 Ambulance Billing 3,520,400 4,342,541 5,329,849 4,333,159 2,551,274 4645 Paramedic Subscription - Bus. 3,408 38,888 2,852 5,000 250 4647 Fire Dept - New business 10,
210 19,376 22,793 15,000 17,752 4648 Fire Bldg Plan Ck/Inspection 21,247 23,574 26,945 25,000 15,655 4649 Advanced Life Support - - - - - 4676 Vehicle Charging Station Fees 3,909 7,365 6,863 6,600 5,737 4680 Parking Fees 73,522 145,820 144,211 175,000 73,345 4681 Documentation Assistance Fees - 15 - - - 4710 Misc Check Fees 3,046 5,339 10,555 1,100 1,610 4714 W itness Fees 4,460 1,710 915 8,200 640 4719 Inspection Prem - Outside Svc 270 8,315 3,540 2,000 546 4721 Construction Mgt Reimb 10,181 - - - - 4729 Police - Pay to Stay - - - 30,000 - 4730 Misc Police 1,123,378 664,784 1,249,697 1,399,446 450,017 4731 Public Works Fees 526,091 467,851 1,010,240 521,463 170,625 4737 Damage Repair 134,719 33,522 25,817 40,000 43,112 4799 Misc. Fees 168 - 16,624 - - Total Charges for Service 8,924,720 10,523,012 12,363,504 11,903,311 4,584,985 4810 Sale of Property 23,049 12,528 5,691 10,000 1,887 4815 Donations 287,298 297,123 249,433 313,096 413,055 4822 Misc Reimbursements/Rebates 22,191 - 56,631 15,000 6,261 4824 Admin Indirect Cost - 100,247 1,464,903 1,524,564 651,866 4830 Miscellaneous 105,128 81,550 201,964 10,000 34,426 4844 GASB 96 Financing - - 169,035 - - 4999 Revenue Allocation - - (1,464,903) - - Total Other Revenue 437,666 491,448 682,753 1,872,660 1,107,495 Total General Fund 99,764,596$ 110,352,882$ 118,962,884$ 118,823,782$ 40,619,389$
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
INFRASTRUCTURE FUND - 11
4410 Interest Income - (5,280) 3,398 - (1,693) Total Infrastructure Fund -$ (5,280)$ 3,398$ -$ (1,693)$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 74,837 76,970 80,829 80,598 43,873 4350 Library Fines 2,316 4,207 73 4,100 85 4351 Interlibrary Loan Postage - 89 68 100 13 4420 Rents - 11,739 17,504 20,000 6,969 4425 Hunt Library Rent 1,500 - - - - 4529 State Grants - - - 40,000 27,046 4569 Federal Grants - - - - - 4580 Other Agencies - - 3,836 - 164 4657 Passport Execution Fee - - 37,145 134,400 24,535 4658 Passport Photo Fee 10 - 10,940 22,800 7,770 4735 Library Books Lost & Paid - 116 5,307 - 1,374 4815 Donations 4,602 6,587 104,614 1,100 257,863 4844 GASB 96 Financing - - 10,090 - - 4830 Miscellaneous Revenue 89,646 32,337 16,873 - 14 4870 Restricted Contributions 76,164 92,892 17,834 99,000 - Total Library Fund 249,075$ 224,936$ 305,112$ 402,098$ 369,705$ PARKS & RECREATION FUND - 15
4410 Interest Income - 908 201 - - 4414 Lease Interest Income - - 31,481 - - 4418 Cell Tower Rent 274,240 2,551 (539) - 539 4419 Park Property Lease 105,852 106,032 97,031 105,852 52,926 4420 Rents 92,603 129,445 81,573 121,400 37,098 4421 Facility Rental (50,978) 490,616 600,275 531,500 349,556 4424 Vista Park Restaurant Lease 335,205 45,375 - - - 4438 Field Use Charges 149,405 120,285 139,168 130,000 103,330 4439 GASB 87 Lease Revenue - - (4,316) - - 4440 General Concessions 1 8,156 8,618 7,800 4,017 4685 Parks & Recreation Fees 239,579 458,567 456,278 484,425 152,690 4815 Donations 74,535 148,000 14,750 8,000 8,836 4830 Miscellaneous 6,345 19,032 48,435 57,000 7,054 4831 Museum Center 1,817 - - - - Total Parks & Recreation Fund 1,228,603$ 1,528,968$ 1,472,954$ 1,445,977$ 716,045$ TOTAL GENERAL OPERATING FUNDS 101,242,275$ 112,101,506$ 120,744,349$ 120,671,857$ 41,703,446$ WEST COYOTE HILLS ENDOWMENT - 20
4410 Interest Income - (2,350) (3,086) - (287) 4815 Donations - 103,038 298,425 - (8,022) Total W. Coyote Endowment Fund -$ 100,688$ 295,339$ -$ (8,309)$ OPIOID LITIGATION SETTLEMENT - 21
4526 Opioid Litigtation Abatement - - - - 14,569 Total Opioid Litigation Settlement Fund -$ -$ -$ -$ 14,569$
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
AIR QUALITY IMPROVEMENT FUND - 22
4410 Interest Income 13,231 4,134 11,612 15,600 (1,443) 4412 Unrealized Gain/Loss on Invest (8,704) (26,818) 1,128 - (24,102) 4517 Motor Vehicle Air Quality Fees 185,242 134,334 137,942 181,000 147,139 4580 Other Agency Contributions - - - - - Total Air Quality Fund 189,769$ 111,650$ 150,682$ 196,600$ 121,594$ SANITATION FUND - 23
4410 Interest Income 31,412 5,105 9,430 58,136 (1,350) 4412 Unrealized Gain/Loss on Invest (24,668) (39,172) 21,761 - (13,517) 4620 Sanitation Fees 5,781,554 6,366,001 6,557,345 7,200,000 2,727,994 4737 Damage Repair 5,384.23 1,846 4,272 - 8,012 Total Sanitation Fund 5,793,682$ 6,333,780$ 6,592,808$ 7,258,136$ 2,721,140$ MEASURE M2 FUND - 25
4410 Interest Income 70,641 15,176 63,193 72,925 (4,597) 4412 Unrealized Gain/Loss on Invest (29,266) (75,115) (69,622) - (140,163) 4546 Measure M2 2,357,163 3,183,746 3,295,057 3,725,398 1,180,599 Total Measure M2 Fund 2,398,538$ 3,123,807$ 3,288,628$ 3,798,323$ 1,035,838$ HOUSING FUND - 26
4410 Interest Income 271,429 262,784 264,679 275,350 1,408 4412 Unrealized Gain/Loss on Invest (23,100) (30,429) 2,731 - (25,495) 4680 Parking Fees - 4,750 - - - 4830 Miscellaneous 4,750 650 4,750 - - 4843 Loan Repayment 295,452 287,768 360,213 150,000 37,961 4998 Allocation to Notes Receivable (295,452) (287,768) (360,213) (150,000) (37,961) Total Housing Fund 253,079$ 237,755$ 272,160$ 275,350$ (24,087)$ FTV CABLE-PEG ACCESS FUND - 27
4410 Interest Income 13,178 4,007 11,157 16,015 (815) 4412 Unrealized Gain/Loss on Invest (10,051) (24,675) (395) - (23,543) 4466 Franchise - Cable PEG Support 200,407 197,873 208,688 200,000 47,070 Total FTV Cable-PEG Access Fund 203,535$ 177,205$ 219,450$ 216,015$ 22,711$ SB2/PLHA FUND - 28
4410 Interest Income 308 839 520 - (2,357) 4412 Unrealized Gain/Loss on Invest 360 (5,040) 4,674 - (7) 4529 State Grant 688,452 2,362 1,070,068 1,177,577 - Total SB2/PHLA Fund 689,120$ (1,839)$ 1,075,261$ 1,177,577$ (2,363)$ SB1/RMRA FUND - 29
4410 Interest Income 94,480 19,288 50,170 81,816 (3,540) 4412 Unrealized Gain/Loss on Invest (24,324) (81,016) (36,435) - (111,732) 4515 Gas Tax SB1/RMRA 2,407,050 2,815,910 3,188,176 3,569,182 1,474,529 Total SB1/RMRA Fund 2,477,205$ 2,754,181$ 3,201,911$ 3,650,998$ 1,359,257$ GAS TAX FUND - 30
4410 Interest Income 53,636 9,403 13,260 61,020 (1,992)
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
4412 Unrealized Gain/Loss on Invest (26,975) (20,388) (9,532) - (26,593) 4513 Gas Tax - 2106 455,270 485,234 521,551 590,731 230,890 4514 Gas Tax - 2103 977,424 1,099,561 1,175,778 1,430,739 607,062 4518 Gas Tax - 2107 1,013,126 936,847 1,131,584 1,148,001 501,295 4535 Gas Tax - 2105 739,322 775,090 823,098 947,439 355,029 4737 Damage Repair 14,644 7,527 21,594 15,000 86,318 4830 Miscellaneous - - - - - Total Gas Tax Fund 3,226,447$ 3,293,274$ 3,677,332$ 4,192,930$ 1,752,009$ GRANTS FUND - 32
4410 Interest Income - - - - 3,057.78 4529 State Grants 105,798 212,035 3,060,659 35,000 11,045,552 4543 County Grants - - - - - 4563 Older Americans Act Grant 151,903 68,947 75,749 75,250 10,235 4567 Program Income 26,297 52,838 108,865 - - 4568 HOME Grant 86,985 56,648 65,724 546,530 - 4569 Federal Grants 4,049,773 487,604 923,709 302,498 1,170,243 4580 Other Agency Contributions 671,214 174,100 47,250 532,361 - 4814 HOME DAP Repayment - - - 40,000 163,421 4822 Misc. Reimbursements/Rebates - - (37,585) - 378 4843 Loan Repayment/Rehab - - - - 93,576 Total Grants Fund 5,091,969$ 1,052,173$ 4,244,371$ 1,531,639$ 12,486,463$ SLES FUND - 33
4529 State Grants 338,298 345,673 359,869 300,000 253,777 Total SLES Fund 338,298$ 345,673$ 359,869$ 300,000$ 253,777$ ASSET SEIZURE FUND - 34
4410 Interest Income 6,964 1,612 6,062 10,679 (410) 4412 Unrealized Gain/Loss on Invest (7,456) (6,946) (4,763) - (11,122) 4569 Federal Grants - - - 15,000 6,447 4570 Federal Dept of Justice 376,717 365,140 828,227 350,000 227,000 4580 Other Agency - 24,289 77,169 - 1,008 4730 Miscellaneous 98,244 5,425 - - - Total Asset Seizure Fund 474,468$ 389,520$ 906,694$ 375,679$ 222,924$ CDBG FUND - 35
4562 CDBG 1,372,023 2,763,633 1,324,491 2,043,423 345,776 4830 Miscellaneous - 11,331 5,101 - - 4843 Loan Repayment/Rehab&Seismic 707 3,126 3,388 - 19,023 Total CDBG Fund 1,372,730$ 2,778,089$ 1,332,980$ 2,043,423$ 364,799$ DRAINAGE CAPITAL OUTLAY FUND - 36
4410 Interest Income 87,300 25,394 62,307 93,795 (6,107) 4412 Unrealized Gain/Loss on Invest (49,660) (116,306) (23,701) - (132,358) 4620 Sanitation Fees 2,248,382 1,499,905 631,857 800,000 303,110 Total Drainage Capital Outlay Fund 2,286,022$ 1,408,993$ 670,463$ 893,795$ 164,646$ TRAFFIC SAFETY FUND - 37
4310 Motor Vehicle Fines 143,492 131,300 227,031 200,000 112,973 Total Traffic Safety Fund 143,492$ 131,300$ 227,031$ 200,000$ 112,973$
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
ARPA FUND - 38
4410 Interest Income 31,867 85,724 262,394 - 336,830 4412 Unrealized Gain/Loss on Invest 29,411 (777,587) 238,808 - (509,369) 4569 Federal Grant - 1,006,612 9,025,501 - 23,021,920 Total ARPA Fund 61,277$ 314,748$ 9,526,703$ -$ 22,849,381$ PARK DWELLING FUND - 39
4410 Interest Income 73,527 9,979 17,025 94,928 1,703 4412 Unrealized Gain/Loss on Invest (46,983) (23,049) (22,746) - (42,901) 4631 Development Agreement Fees - - 262,337 - - 4684 Park Dwelling Fees 688,780 232,020 36,464 3,161,260 24,040 Total Park Dwelling Fund 715,323$ 218,950$ 293,081$ 3,256,188$ (17,158)$ AIRPORT FUND - 40
4060 Aircraft Taxes 87,697 113,521 226,853 124,873 96,158 4226 Parking Permits 500 600 320 1,374 200 4410 Interest Income 33,375 32,307 36,107 12,108 (2,826) 4412 Unrealized Gain/Loss on Invest (22,762) (75,791) (3,135) - (75,016) 4414 Lease Interest Income - - 263,772 - - 4418 Cell Tower Rent - - 44,682 - 19,203 4420 Rents 56,831 43,956 2,026 76,275 615 4430 Fixed-Base Operators 529,970 553,939 560,069 581,636 212,708 4431 Hangar Admin Fee 5,600 7,788 4,950 4,000 2,500 4432 Hangar Rental 1,100,610 1,122,606 1,141,540 1,328,736 757,682 4433 Fuel Flowage Fee 39,767 48,117 38,674 54,000 20,748 4434 Tie-Downs 65,031 93,654 111,815 103,019 78,235 4436 Visitor Aircraft Parking 17,920 5,874 12,450 6,461 6,082 4438 F ield Usage Charges 1,574 2,888 1,475 2,000 1,575 4439 GASB 87 Lease Revenue - - (18,915) - - 4440 General Concessions - - - - - 4569 Federal Grants 257,779 2,539,983 261,415 723,000 - 4720 Airport Fees 4,400 5,685 4,400 6,199 4,400 4737 Damage Repair - 2,300,000 - 4,840 9,559 4840 B
ond Proceeds - 269,666 - - - 4830 Miscellaneous 1,785 2,485 1,723 2,734 - Total Airport Fund 2,180,077$ 7,067,340$ 2,690,221$ 3,080,755$ 1,131,823$ COMPRESSED NATURAL GAS (CNG) - 41
4410 Interest Income 3,487 709 (243) - 1 4412 Unrealized Gain/Loss on Invest (3,236) (2,672) 2,818 - 563 4420 Rents 126 - - - - 4674 CNG Sales 169,979 150,102 285 160,000 49 Total CNG Fund 170,356$ 148,140$ 2,859$ 160,000$ 614$ BREA DAM RECREATIONAL FUND - 42
4410 Interest Income (18) 32,103 39,626 - 490 4412 Unrealized Gain/Loss on Invest 7,640 (53,364) (15,400) - (67,712) 4414 Lease Interest Income - - 26,958 - - 4418 Cell Tower Rent 30,910 32,984 32,657 32,000 13,607 4419 Park Property Lease 18,624 24,872 25,426 24,000 10,885 4420 Rents 2,000 2,000 42,000 42,000 -
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
4421 Facility Rentals 72,971 49,536 63,975 39,200 19,141 4438 Field Use Charges 175,182 203,886 230,882 220,000 83,863 4439 GASB 87 Lease Revenue - - (3,437) - - 4440 General Concessions 1,366 316 1,289 2,000 581 4680 Parking Fees - - - 80,000 - 4686 Golf Fees 3,302,334 3,582,306 3,478,700 3,280,500 1,835,102 4694 Brea Dam Fees 354,536 360,357 348,057 315,000 169,548 4815 Donations - 13,950 30,000 30,000 5,000 4830 Miscellaneous - (451,715) 451,921 - - Total Brea Dam Fund 3,965,543$ 3,797,231$ 4,752,656$ 4,064,700$ 2,070,504$ WATER FUND - 44
4260 Public Works Permits 25,253 38,216 32,631 40,000 13,760 4280 Other Licenses & Permits - - - - - 4281 Temp Water Permits 6,178 5,958 6,402 5,000 4,760 4410 Interest Income 497,789 162,645 518,374 600,000 (47,621) 4412 Unrealized Gain/Loss on Invest (354,349) (1,130,289) (19,438) - (1,086,214) 4414 Lease Interest Income - - 29,436 - - 4418 Cell Tower Rent 291,726 319,362 342,739 320,000 185,016 4439 GASB 87 Lease Revenue - - (3,371) - - 4442 Undergound Locating Svc Impact - 270,000 270,000 270,000 135,000 4529 State Grants 689,077 345,758 (231,013) 505,000 15,305 4569 Federal Grants 290,000 143,116 - - - 4580 Other Agency - 19,340 39,975 - 55,020 4612 Sale of Maps & Publications 2,665 1,974 1,629 3,300 5,576 4614 P lan Check Fees 35,122 45,487 45,151 40,000 21,882 4660 Water Sales 42,483,959 46,590,370 45,325,317 51,800,000 20,238,228 4661 Temp Water Sales 41,604 184,864 134,027 40,000 70,078 4662 Municipal Water Sales 1,003,854 1,086,503 998,577 1,100,000 658,715 4664 Front Footage Charges 17,089 - - - - 4665 Net Zero Water Impact Fee - - - - - 4666 C
ustomer Service Charges 111,049 103,951 189,933 440,000 159,889 4667 Wtr Engineering Reimbursement - - - 377,922 4668 Water Delinquent Charges 591,484 1,212,315 1,076,353 600,000 406,191 4670 Water System Reimb - Devel. 18,394 10,056 7,425 10,000 13,414 4671 Construction Mgmt Reimb - - - - - 4672 Water System Mod. Fees 9,139 13,948 11,300 13,000 5,611 4673 Water Cross-Connection Inspec 1,167 7,403 1,421 5,000 3,073 4710 Miscellaneous Fees & Charges 4, 112 5,365 7,400 330 3,450 4734 Water Maintenance Charges 1,351 1,158 968 1,200 9,449 4737 Damage Repair 47,183 40,228 7,191 5,000 14,839 4810 Sale of Property 95,415 29,878 18,099 20,000 6,713 4830 Miscellaneous 75,334 213,078 11,007 50,000 33,773 4834 Contributed Assets 65,125 198,170 77,325 - - 4842 Premium on Bond Sales 38,615 38,615 38,615 38,615 38,615 Total Water Fund 46,088,334$ 49,957,470$ 48,937,474$ 55,906,445$ 21,342,444$ WHITING-LEMON PARKING FUND - 45
4410 Interest Income (1,527) 4,123 (2,783) - 191 4412 Unrealized Gain/Loss on Invest - - 1,200 - 5,922 4810 Sale of Real & Personal Property - - 7,500 - - 4680 Parking Fees - - - 10,000 - Total Whiting-Lemon Parking Fund (1,527)$ 4,123$ 5,918$ 10,000$ 6,113$
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
REFUSE COLLECTION FUND - 46
4410 Interest Income 17,788 4,181 13,797 20,000 (1,094) 4412 Unrealized Gain/Loss on Invest (10,047) (26,931) (5,348) - (30,524) 4529 State Grants - - 4,349 - 197,528 4618 Refuse Collection 12,665,043 13,091,818 13,684,575 14,189,878 5,507,603 4618 Refuse Contract Fees - - 134,171 144,293 - 4619 CRV - - - 265,393 3,131 4626 AB939 Fees-Recycling Surcharge 441,753 438,682 512,934 475,200 194,516 4830 Miscellaneous 27,500 - 356 - - Total Refuse Fund 13,142,038$ 13,507,750$ 14,344,834$ 15,094,764$ 5,871,160$ SEWER ENTERPRISE FUND - 47
4251 Wastewater Discharge Permit 36,200 36,200 34,833 40,000 300 4410 Interest Income 148,721 36,828 89,253 187,650 (6,787) 4412 Unrealized Gain/Loss on Invest (120,452) (212,210) 12,044 - (184,297) 4677 Sewer Service Fee 6,168,819 6,025,151 5,336,462 6,100,000 2,226,230 4830 Miscellaneous 7,023.84 30,319 - - - Total Sewer Fund 6,240,311$ 5,916,287$ 5,472,593$ 6,327,650$ 2,035,445$ LIABILITY INSURANCE FUND - 62
4410 Interest Income 369,674 78,508 221,287 350,000 -14238.3 4412 Unrealized Gain/Loss on Invest (321,178) (545,164) 23,080 - (484,405) 4754 Interfund Insurance Premiums 6,355,060 7,348,463 12,024,521 11,140,637 5,676,555 4811 Prior Year Recoverable Cost 900 1,100 1,000 - 200 4821 Insurance Reimbursement 2,449 - - - 4841 Bond Proceeds 5,010,000 - - - - 4999 Revenue Allocation (11,365,060) (7,348,463) (12,024,521) (11,140,637) (5,676,555) Total Liability Insurance Fund 49,396$ (463,107)$ 245,367$ 350,000$ (498,443)$ VEHICLE REPLACEMENT FUND - 64
4410 Interest Income 85,794 19,890 62,353 80,000 (217) 4412 Unrealized Gain/Loss on Invest (65,939) (122,080) (1,792) - (115,732) 4420 Rents - - - - - 4756 Equipment Replacement 1,636,296 2,822,721 2,823,044 3,074,744 1,481,534 4810 Sale of Property 147,244 100,394 257,698 - 125,014 4830 Miscellaneous 35,000 12,708 1,833 - - 4834 Contributed Asset fr Developer - 750,000 - - - 4999 Revenue Allocation (1,636,296) (2,822,721) (2,823,044) (3,074,744) (1,481,534) Total Vehicle Replacement Fund 202,099$ 760,912$ 320,091$ 80,000$ 9,065$ WORKERS COMP FUND - 65
4410 Interest Income 418,100 117,728 299,403 450,000 (22,236) 4412 Unrealized Gain/Loss on Invest (318,349) (736,786) 65,945 - (622,183) 4760 Workers Comp 4,520,937 4,429,433 4,082,954 3,248,682 1,666,073 4811 PY Recoverable Costs 1,795 859 203 - - 4820 Worker Comp Benefit Reimb 234,727 263,676 302,771 - 63,284 4999 Revenue Allocation (4,520,937) (4,429,433) (4,082,954) (3,248,682) (1,666,073) Total Workers Comp Fund 336,274$ (354,523)$ 668,321$ 450,000$ (581,136)$
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
GROUP INSURANCE FUND - 66
4410 Interest Income 24,386 7,327 24,347 25,000 (2,061) 4412 Unrealized Gain/Loss on Invest (23,720) (51,563) (1,200) - (49,099) 4754 Insurance Premiums 7,495,483 7,325,916 6,983,274 9,081,050 3,366,806 4815 Donations - - - - 4823 Cigna Wellness Contributions 76,489 29,352 34,216 - 35,270 4999 Revenue Allocation (7,495,483) (7,325,916) (6,983,274) (9,081,050) (3,366,806) Total Group Insurance Fund 77,156$ (14,884)$ 57,363$ 25,000$ (15,890)$ EQUIPMENT MAINTENANCE FUND - 67
4410 Interest Income 83,182 21,344 39,266 80,000 (2,519) 4412 Unrealized Gain/Loss on Invest (61,185) (123,794) 33,988 - (80,392) 4737 Damage Repair 29,189 41,072 47,807 - 13,320 4755 Equipment Maint 3,143,732 2,957,261 3,353,805 4,804,332 2,419,929 4810 Sale of Property 305 - 789 - - 4830 Miscellaneous - 520 21 - - 4999 Revenue Allocation (3,143,732) (2,957,261) (3,353,805) (4,804,332) (2,419,929) Total Equipment Maint Fund 51,491$ (60,857)$ 121,871$ 80,000$ (69,591)$ INFORMATION TECHNOLOGY FUND - 68
4410 Interest Income 40,688 9,036 4,961 45,000 387 4412 Unrealized Gain/Loss on Invest (2,538) (79,461) 71,920 - (4,125) 4420 Rents - - 27,840 - - 4757 Information Technology 2,958,310 5,783,610 6,790,737 8,042,420 3,906,444 4999 Revenue Allocation (2,958,310) (5,783,610) (6,790,737) (8,042,420) (3,906,444) Total Information Tech. Fund 38,150$ (70,426)$ 104,721$ 45,000$ 12,065$ BUILDING MAINTENANCE FUND - 69
4410 Interest Income 18,824 7,296 48,893 20,000 (3,595) 4412 Unrealized Gain/Loss on Invest (11,451) (62,154) (53,801) - (113,336) 4758 Building Maintenance 2,750,643 2,769,009 2,788,130 3,646,403 1,786,280 4822 Misc. Reimbursements / Rebates - - 540,662 - - 4999 Revenue Allocation (2,750,643) (2,769,009) (2,788,130) (3,646,403) (1,786,280) Total Building Maint. Fund 7,373$ (54,858)$ 535,754$ 20,000$ (116,931)$ FACILITY CAPITAL REPAIR FUND - 70
4410 Interest Income 43,138 10,533 28,124 50,000 (4,046) 4412 Unrealized Gain/Loss on Invest (21,411) (46,194) (18,008) - (60,930) 4759 Facility Capital Repair 516,533 561,954 567,372 570,019 284,772 4815 Donations - - - - - 4999 Revenue Allocation (516,533) (561,954) (567,372) (570,019) (284,772) Total Facility Capital Repair Fund 21,728$ (35,661)$ 10,116$ 50,000$ (64,976)$ CAPITAL PROJECTS FUND - 74
4529 State Grants 322,181 16,823,578 6,583,644 250,000 857,796 4543 County Grants - - - - 1,000,000 4545 Measure M Regional 5,035,292 411,548 95,298 38,610 - 4569 Federal Grants - 2,000,000 1,259 183,000 368,110 4580 Other Agency Contributions 229,644 54,423 72,848 - 211,248 4582 Emergency Management Reimb 41,004 - - - - 4609 Traffic Mitigation Fees - - 84,000 100,000 -
Revenue Detail by Fund
Second Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Actual
Adopted
Budget
Q2
July-Dec
Description 2020-21 2021-22 2022-23 2023-24 2023-24
4631 Development Agreement Fees 21,528 77,244 25,635 - - 4737 Damage Repair - 1,753 18,925 - 145,308 4830 Miscellaneous 78,318 14,676 171,517 - 483,790 4840 Bond/Loan Proceeds - 8,894,000 - - - 4999 Revenue Allocation - (8,894,000) - - - Total Capital Projects Fund 5,727,967$ 19,383,221$ 7,053,127$ 571,610$ 3,066,251$ SUCCESSOR AGENCY FUNDS - 80-89
4065 Taxes/ROPS 9,365,723 8,964,690 9,270,595 9,262,816 4410 Interest Income 801,791 734,373 762,356 25,000 58,307 4412 Unrealized Gain/Loss on Invest (165,695) (156,553) 10,891 - (129,655) 4414 Lease Interest Income - - 9,300 - - 4439 GASB 87 Lease Revenue - - (8,464) - - 4420 Rents - 9,912 - - 4830 Miscellaneous - 50 - - 4840 Bond Proceeds - - - - 4842 Premium on Bond Sales 1,889,667 992,015 992,015 318,370 992,015 4843 Loan Repayment/Rehab&Seismic (1) 283,697 160,457 - - 4999 Revenue Allocation - (283,697) (160,457) - - Total Successor Agency Fund 11,891,485$ 10,544,487$ 11,036,694$ 9,606,186$ 920,667$ COMMUNITY FACILITIES DISTRICT - 96
4830 Miscellaneous - - 55,000 - - Total CFD Fund -$ -$ 55,000$ -$ -$ GRAND TOTAL REVENUES 217,145,480$ 244,904,097$ 253,494,093$ 245,960,621$ 120,252,794$