Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
GENERAL FUND - 10
4010 Property Tax - CY Secured 33,417,323 34,957,448 35,457,271 23,388,301 4011 Property Tax - PY Secured 249,665 184,002 205,748 181,073 4012 Penalties/Delinquencies - PY 51,142 50,947 43,000 35,636 4015 Supplemental Roll 634,843 1,294,155 620,000 500,741 4020 Property Tax - CY Unsecured 905,744 907,172 928,377 854,068 4021 Prop Tax Collection Fees (186,649) (187,651) (200,000) - 4030 Homeowners Subvention 132,774 20,226 143,000 65,546 4033 Property Tax In-Lieu 15,611,953 16,563,878 17,451,702 8,864,190 Total Property Taxes 50,816,796 53,790,177 54,649,098 33,889,552 4110 Sales & Use Tax 29,292,047 30,622,105 30,402,492 17,173,618 4112 Prop 172 1,201,784 1,253,809 1,285,566 804,481 4130 Transient Occupancy Tax 2,960,986 2,965,371 3,100,000 1,883,856 4131 Short Term Rentals TOT 179,476 278,120 360,000 162,874 4150 Business Registration 1,213,710 1,260,798 1,165,544 916,686 4151 Oil Extraction Taxes - - 10,000 - 4170 Real Estate Transfer Tax 1,197,567 712,780 965,000 491,799 Total Other Taxes 36,045,570 37,092,982 37,288,602 21,433,313 4220 Development Permits 2,075,328 2,595,094 1,800,000 1,205,774 4223 Building Permit Surcharge 51,066 68,030 - - 4225 Dep. Inspector Cert. Fee 3,846 3,396 5,000 3,614 4226 Parking Permit Fees 19,284 12,158 16,000 14,680 4228 Fireworks Permits 35,646 27,426 34,890 - 4229 Sidewalk Vendor Permits - - - 160 4260 Public Works Permits 68,614 60,774 120,000 79,920 4270 Police Alarm Permits 270,581 256,151 275,000 171,024 4280 Other Licenses & Permits 105,597 103,539 142,742 102,591 4282 Hazardous Mat Disclosures 2,125 - - - 4283 Underground Tank Permits 12,061 8,142 - 4,020 4284 Overload Permits 21,982 21,142 22,422 21,372 4285 Encroachment Permits 70,373 51,986 48,792 51,839 Total Licenses & Permits 2,736,502 3,207,839 2,464,846 1,654,994 4330 Other Court Fines - Fund 10 1,484,927 1,732,882 1,500,000 1,282,536 4360 Administrative Citation 71,380 113,710 130,100 8,801 Total Fines & Penalties 1,556,307 1,846,592 1,630,100 1,291,337 4410 Interest Income (44,622) 415,212 361,230 209,076 4412 Unrealized Gain/Loss on Invest (1,181,718) 226,817 - (891,047) 4413 Supplemental Interest 19,925 - - - 4414 Lease Interest Income - 175,930 - - 4417 Property Lease 1,241,563 1,237,563 1,237,563 928,172 4418 Cell Tower Rent 413,094 403,999 405,600 300,327 4419 Park Property Lease - - 225,000 - 4420 Rents 727,784 757,707 699,000 578,479 4421 Parks & Rec Facility Rent - - - - 4424 Vista Park Lease - 726,345 610,000 380,843 4429 Fire Dept Lease 619,964 75,787 45,000 -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4439 GASB 87 Lease Revenue - (83,665) - - 4440 General Concessions 98,565 383,260 75,787 37,894 4441 R-O-W Impact Fee 75,787 - 383,260 287,445 4445 Prisoners Welfare 383,260 - 1,000 9 4460 Franchise Fees 4,269,636 4,787,544 4,300,000 2,345,856 4466 Franchise - Cable PEG Support - - - - Total Use of Money & Property 6,623,238 9,106,499 8,343,440 4,177,053 GENERAL FUND - 10
4512 MVL In-Lieu Tax 161,078 147,996 125,000 178,344 4527 POST 24,281 17,083 30,000 3,864 4528 State Mandated Cost Reimb 65,055 - 100,000 29,234 4569 Federal Grants 1,000 - - - 4570 Federal Dept. of Justice - - - - 4580 Other Agency Contributions 1,261,939 532,460 416,725 343,805 4581 Parks Maint - School Dist 46,655 175,000 - - Total Other Agencies 1,560,008 872,539 671,725 555,246 4600 Planning Fees 592,095 964,454 506,600 388,884 4608 Seismic Fees 1,319 917 - 117 4611 Microfilming Fees 33,775 37,679 20,000 19,664 4612 Sale of Maps & Publications 16,254 11,212 8,000 11,777 4613 Misc Filing/Cert Fees - 3,062 - - 4614 Plan Check Fees 2,015,853 1,768,460 2,269,565 714,499 4618 Refuse Services 790,477 643,652 750,028 665,845 4621 San. District Connection 5,768 11,652 10,000 4,046 4627 SB1473 Collection Fees 428 - 400 709 4628 Plan Check Premium In-House 5,823 546 - 126 4631 Development Agreement Fees - - - 106,250 4632 Inspection Premium In-House 5,532 11,204 3,500 8,345 4633 Business License Review 23,384 26,819 14,000 15,908 4640 Misc Fire Fees 325,559 318,886 1,059,250 350,784 4641 Paramedic Fees for Service - - - - 4643 Paramedic Subscription - Res. 733,845 714,060 700,000 (186,692) 4644 Ambulance Billing 4,342,541 5,329,849 4,333,159 4,260,641 4645 Paramedic Subscription - Bus. 38,888 2,852 5,000 250 4647 Fire Dept - New business 19,376 22,793 15,000 26,537 4648 Fire Bldg Plan Ck/Inspection 23,574 26,945 25,000 26,923 4649 Advanced Life Support - - - - 4676 Vehicle Charging Station Fees 7,365 6,863 6,600 11,516 4680 Parking Fees 145,820 144,211 175,000 105,214 4681 Documentation Assistance Fees 15 - - - 4710 Misc Check Fees 5,339 10,555 1,100 3,216 4714 Witness Fees 1,710 915 8,200 670 4719 Inspection Prem - Outside Svc 8,315 3,540 2,000 546 4721 Construction Mgt Reimb - - - - 4729 Police - Pay to Stay - - 30,000 4730 Misc Police 664,784 1,249,697 1,399,446 623,474 4731 Public Works Fees 467,851 1,010,240 521,463 735,397 4737 Damage Repair 33,522 25,817 40,000 43,893
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4799 Misc. Fees - 16,624 - - Total Charges for Service 10,523,012 12,363,504 11,903,311 7,938,539 4810 Sale of Property 12,528 5,691 10,000 2,759 4815 Donations 297,123 249,433 313,096 343,055 4822 Misc Reimbursements/Rebates - 56,631 15,000 9,951 4824 Admin Indirect Cost 100,247 1,464,903 1,524,564 977,798 4830 Miscellaneous 81,550 201,964 10,000 204,906 4844 GASB 96 Financing - 169,035 - - 4999 Revenue Allocation - (1,464,903) - (977,798) Total Other Revenue 491,448 682,753 1,872,660 560,670 Total General Fund 110,352,882$ 118,962,884$ 118,823,782$ 71,500,705$ INFRASTRUCTURE FUND - 11
4410 Interest Income (5,280) 3,398 - 22,208 4412 Unrealized Gain/Loss on Invest - - - (6,200) Total Infrastructure Fund (5,280)$ 3,398$ -$ 22,208$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 76,970 80,829 80,598 52,709 4350 Library Fines 4,207 73 4,100 152 4351 Interlibrary Loan Postage 89 68 100 26 4420 Rents 11,739 17,504 20,000 11,043 4425 Hunt Library Rent - - - - 4529 State Grants - - 40,000 27,046 4569 Federal Grants - - - - 4580 Other Agencies - 3,836 - 164 4657 Passport Execution Fee - 37,145 134,400 37,240 4658 Passport Photo Fee - 10,940 22,800 12,480 4735 Library Books Lost & Paid 116 5,307 - 2,494 4815 Donations 6,587 104,614 1,100 343,331 4844 GASB 96 Financing - 10,090 - - 4830 Miscellaneous Revenue 32,337 16,873 - 18 4870 Restricted Contributions 92,892 17,834 99,000 - Total Library Fund 224,936$ 305,112$ 402,098$ 486,703$ PARKS & RECREATION FUND - 15
4410 Interest Income 908 201 - - 4414 Lease Interest Income - 31,481 - - 4418 Cell Tower Rent 2,551 (539) - 539 4419 Park Property Lease 106,032 97,031 105,852 88,210 4420 Rents 129,445 81,573 121,400 167,002 4421 Facility Rental 490,616 600,275 531,500 570,403 4424 Vista Park Restaurant Lease 45,375 - - - 4438 Field Use Charges 120,285 139,168 130,000 141,120 4439 GASB 87 Lease Revenue - (4,316) - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4440 General Concessions 8,156 8,618 7,800 5,776 4685 Parks & Recreation Fees 458,567 456,278 484,425 375,207 4815 Donations 148,000 14,750 8,000 53,908 4830 Miscellaneous 19,032 48,435 57,000 10,858 4831 Museum Center - - - - Total Parks & Recreation Fund 1,528,968$ 1,472,954$ 1,445,977$ 1,413,023$ TOTAL GENERAL OPERATING FUNDS 112,101,506$ 120,744,349$ 120,671,857$ 73,422,639$ WEST COYOTE HILLS ENDOWMENT - 20
4410 Interest Income (2,350) (3,086) - 5,324 4815 Donations 103,038 298,425 - (8,022) Total W. Coyote Endowment Fund 100,688$ 295,339$ -$ (2,699)$ OPIOID LITIGATION SETTLEMENT - 21
4410 Interest Income - - - 469 4526 Opioid Litigtation Abatement - - - 14,569 4744 Opioid Litigation Subdivision - - - 64,081 Total Opioid Litigation Settlement Fund -$ -$ -$ 79,120$ AIR QUALITY IMPROVEMENT FUND - 22
4410 Interest Income 4,134 11,612 15,600 14,347 4412 Unrealized Gain/Loss on Invest (26,818) 1,128 - (24,102) 4517 Motor Vehicle Air Quality Fees 134,334 137,942 181,000 190,822 4580 Other Agency Contributions - - - - Total Air Quality Fund 111,650$ 150,682$ 196,600$ 181,067$ SANITATION FUND - 23
4410 Interest Income 5,105 9,430 58,136 2,516 4412 Unrealized Gain/Loss on Invest (39,172) 21,761 - (13,517) 4620 Sanitation Fees 6,366,001 6,557,345 7,200,000 4,281,226 4737 Damage Repair 1,846 4,272 - 11,159 Total Sanitation Fund 6,333,780$ 6,592,808$ 7,258,136$ 4,281,384$ MEASURE M2 FUND - 25
4410 Interest Income 15,176 63,193 72,925 103,357 4412 Unrealized Gain/Loss on Invest (75,115) (69,622) - (140,163) 4546 Measure M2 3,183,746 3,295,057 3,725,398 1,679,996 Total Measure M2 Fund 3,123,807$ 3,288,628$ 3,798,323$ 1,643,189$ HOUSING FUND - 26
4410 Interest Income 262,784 264,679 275,350 21,727 4412 Unrealized Gain/Loss on Invest (30,429) 2,731 - (25,495) 4680 Parking Fees 4,750 - - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4830 Miscellaneous 650 4,750 - 4,750 4843 Loan Repayment 287,768 360,213 150,000 111,942 4998 Allocation to Notes Receivable (287,768) (360,213) (150,000) (111,942) Total Housing Fund 237,755$ 272,160$ 275,350$ 981$ FTV CABLE-PEG ACCESS FUND - 27
4410 Interest Income 4,007 11,157 16,015 16,625 4412 Unrealized Gain/Loss on Invest (24,675) (395) - (23,543) 4466 Franchise - Cable PEG Support 197,873 208,688 200,000 93,566 Total FTV Cable-PEG Access Fund 177,205$ 219,450$ 216,015$ 86,647$ SB2/PLHA FUND - 28
4410 Interest Income 839 520 - (10,903) 4412 Unrealized Gain/Loss on Invest (5,040) 4,674 - (7) 4529 State Grant 2,362 1,070,068 1,177,577 - Total SB2/PHLA Fund (1,839)$ 1,075,261$ 1,177,577$ (10,910)$ SB1/RMRA FUND - 29
4410 Interest Income 19,288 50,170 81,816 92,586 4412 Unrealized Gain/Loss on Invest (81,016) (36,435) - (111,732) 4515 Gas Tax SB1/RMRA 2,815,910 3,188,176 3,569,182 2,385,446 Total SB1/RMRA Fund 2,754,181$ 3,201,911$ 3,650,998$ 2,366,300$ GAS TAX FUND - 30
4410 Interest Income 9,403 13,260 61,020 17,576 4412 Unrealized Gain/Loss on Invest (20,388) (9,532) - (26,593) 4513 Gas Tax - 2106 485,234 521,551 590,731 362,774 4514 Gas Tax - 2103 1,099,561 1,175,778 1,430,739 893,481 4518 Gas Tax - 2107 936,847 1,131,584 1,148,001 764,045 4535 Gas Tax - 2105 775,090 823,098 947,439 565,573 4737 Damage Repair 7,527 21,594 15,000 86,318 4830 Miscellaneous - - - - Total Gas Tax Fund 3,293,274$ 3,677,332$ 4,192,930$ 2,663,173$ GRANTS FUND - 32
4410 Interest Income - - - - 4529 State Grants 212,035 3,060,659 35,000 11,598,246 4543 County Grants - - - - 4563 Older Americans Act Grant 68,947 75,749 75,250 32,674 4567 Program Income 52,838 108,865 - 20,073 4568 HOME Grant 56,648 65,724 546,530 34,354 4569 Federal Grants 487,604 923,709 302,498 1,352,014 4580 Other Agency Contributions 174,100 47,250 532,361 19,642 4814 HOME DAP Repayment - - 40,000 541,908 4822 Misc. Reimbursements/Rebates - (37,585) - 404 4843 Loan Repayment/Rehab - - - 76,561 Total Grants Fund 1,052,173$ 4,244,371$ 1,531,639$ 13,675,876$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
SLES FUND - 33
4529 State Grants 345,673 359,869 300,000 407,938 Total SLES Fund 345,673$ 359,869$ 300,000$ 407,938$ ASSET SEIZURE FUND - 34
4410 Interest Income 1,612 6,062 10,679 7,324 4412 Unrealized Gain/Loss on Invest (6,946) (4,763) - (11,122) 4569 Federal Grants - - 15,000 6,447 4570 Federal Dept of Justice 365,140 828,227 350,000 300,271 4580 Other Agency 24,289 77,169 - 1,008 4730 Miscellaneous 5,425 - - 44,000 Total Asset Seizure Fund 389,520$ 906,694$ 375,679$ 347,928$ CDBG FUND - 35
4562 CDBG 2,763,633 1,324,491 2,043,423 618,847 4830 Miscellaneous 11,331 5,101 - - 4843 Loan Repayment/Rehab&Seismic 3,126 3,388 - 19,023 Total CDBG Fund 2,778,089$ 1,332,980$ 2,043,423$ 637,870$ DRAINAGE CAPITAL OUTLAY FUND - 36
4410 Interest Income 25,394 62,307 93,795 81,096 4412 Unrealized Gain/Loss on Invest (116,306) (23,701) - (132,358) 4620 Sanitation Fees 1,499,905 631,857 800,000 475,692 Total Drainage Capital Outlay Fund 1,408,993$ 670,463$ 893,795$ 424,430$ TRAFFIC SAFETY FUND - 37
4310 Motor Vehicle Fines 131,300 227,031 200,000 134,950 Total Traffic Safety Fund 131,300$ 227,031$ 200,000$ 134,950$ ARPA FUND - 38
4410 Interest Income 85,724 262,394 - 610,153 4412 Unrealized Gain/Loss on Invest (777,587) 238,808 - (509,369) 4569 Federal Grant 1,006,612 9,025,501 - 23,021,920 Total ARPA Fund 314,748$ 9,526,703$ -$ 23,122,704$ PARK DWELLING FUND - 39
4410 Interest Income 9,979 17,025 94,928 37,909 4412 Unrealized Gain/Loss on Invest (23,049) (22,746) - (42,901) 4631 Development Agreement Fees - 262,337 - - 4684 Park Dwelling Fees 232,020 36,464 3,161,260 36,060 Total Park Dwelling Fund 218,950$ 293,081$ 3,256,188$ 31,069$ AIRPORT FUND - 40
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4060 Aircraft Taxes 113,521 226,853 124,873 142,630 4226 Parking Permits 600 320 1,374 360 4410 Interest Income 32,307 36,107 12,108 46,876 4412 Unrealized Gain/Loss on Invest (75,791) (3,135) - (75,016) 4414 Lease Interest Income - 263,772 - - 4418 Cell Tower Rent - 44,682 - 34,857 4420 Rents 43,956 2,026 76,275 1,107 4430 Fixed-Base Operators 553,939 560,069 581,636 429,449 4431 Hangar Admin Fee 7,788 4,950 4,000 4,300 4432 Hangar Rental 1,122,606 1,141,540 1,328,736 1,030,440 4433 Fuel Flowage Fee 48,117 38,674 54,000 40,875 4434 Tie-Downs 93,654 111,815 103,019 131,175 4436 Visitor Aircraft Parking 5,874 12,450 6,461 8,557 4438 Field Usage Charges 2,888 1,475 2,000 2,225 4439 GASB 87 Lease Revenue - (18,915) - - 4440 General Concessions - - - - 4569 Federal Grants 2,539,983 261,415 723,000 69,737 4720 Airport Fees 5,685 4,400 6,199 4,400 4737 Damage Repair 2,300,000 - 4,840 9,559 4840 Bond Proceeds 269,666 - - 640 4830 Miscellaneous 2,485 1,723 2,734 - Total Airport Fund 7,067,340$ 2,690,221$ 3,080,755$ 1,882,171$ COMPRESSED NATURAL GAS (CNG) - 41
4410 Interest Income 709 (243) - (854) 4412 Unrealized Gain/Loss on Invest (2,672) 2,818 - 563 4420 Rents - - - - 4674 CNG Sales 150,102 285 160,000 5 Total CNG Fund 148,140$ 2,859$ 160,000$ (286)$ BREA DAM RECREATIONAL FUND - 42
4410 Interest Income 32,103 39,626 - 46,092 4412 Unrealized Gain/Loss on Invest (53,364) (15,400) - (67,712) 4414 Lease Interest Income - 26,958 - - 4418 Cell Tower Rent 32,984 32,657 32,000 24,493 4419 Park Property Lease 24,872 25,426 24,000 19,593 4420 Rents 2,000 42,000 42,000 - 4421 Facility Rentals 49,536 63,975 39,200 46,591 4438 Field Use Charges 203,886 230,882 220,000 132,022 4439 GASB 87 Lease Revenue - (3,437) - - 4440 General Concessions 316 1,289 2,000 1,025 4680 Parking Fees - - 80,000 - 4686 Golf Fees 3,582,306 3,478,700 3,280,500 2,520,898 4694 Brea Dam Fees 360,357 348,057 315,000 256,958 4815 Donations 13,950 30,000 30,000 40,000 4830 Miscellaneous (451,715) 451,921 - - Total Brea Dam Fund 3,797,231$ 4,752,656$ 4,064,700$ 3,019,960$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
WATER FUND - 44
4260 Public Works Permits 38,216 32,631 40,000 29,920 4280 Other Licenses & Permits - - - - 4281 Temp Water Permits 5,958 6,402 5,000 7,916 4410 Interest Income 162,645 518,374 600,000 702,722 4412 Unrealized Gain/Loss on Invest (1,130,289) (19,438) - (1,086,214) 4414 Lease Interest Income - 29,436 - - 4418 Cell Tower Rent 319,362 342,739 320,000 240,466 4439 GASB 87 Lease Revenue - (3,371) - - 4442 Undergound Locating Svc Impact 270,000 270,000 270,000 202,500 4529 State Grants 345,758 (231,013) 505,000 15,305 4569 Federal Grants 143,116 - - - 4580 Other Agency 19,340 39,975 - 55,020 4612 Sale of Maps & Publications 1,974 1,629 3,300 9,462 4614 Plan Check Fees 45,487 45,151 40,000 32,755 4660 Water Sales 46,590,370 45,325,317 51,800,000 31,613,945 4661 Temp Water Sales 184,864 134,027 40,000 113,106 4662 Municipal Water Sales 1,086,503 998,577 1,100,000 809,848 4664 Front Footage Charges - - - - 4665 Net Zero Water Impact Fee - - - - 4666 Customer Service Charges 103,951 189,933 440,000 242,192 4667 Wtr Engineering Reimbursement - - 377,922 4668 Water Delinquent Charges 1,212,315 1,076,353 600,000 635,667 4670 Water System Reimb - Devel. 10,056 7,425 10,000 225 4671 Construction Mgmt Reimb - - - - 4672 Water System Mod. Fees 13,948 11,300 13,000 11,584 4673 Water Cross-Connection Inspec 7,403 1,421 5,000 5,004 4710 Miscellaneous Fees & Charges 5,365 7,400 330 5,325 4734 Water Maintenance Charges 1,158 968 1,200 21,886 4737 Damage Repair 40,228 7,191 5,000 14,839 4810 Sale of Property 29,878 18,099 20,000 11,170 4830 Miscellaneous 213,078 11,007 50,000 33,773 4834 Contributed Assets 198,170 77,325 - - 4842 Premium on Bond Sales 38,615 38,615 38,615 38,615 Total Water Fund 49,957,470$ 48,937,474$ 55,906,445$ 34,144,954$ WHITING-LEMON PARKING FUND - 45
4410 Interest Income 4,123 (2,783) - (4,397) 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 4,123$ 5,918$ 10,000$ 1,525$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
REFUSE COLLECTION FUND - 46
4410 Interest Income 4,181 13,797 20,000 26,601 4412 Unrealized Gain/Loss on Invest (26,931) (5,348) - (30,524) 4529 State Grants - 4,349 - 197,528 4618 Refuse Collection 13,091,818 13,684,575 14,189,878 9,403,198 4618 Refuse Contract Fees - 134,171 144,293 - 4619 CRV - - 265,393 3,131 4626 AB939 Fees-Recycling Surcharge 438,682 512,934 475,200 322,995 4830 Miscellaneous - 356 - - Total Refuse Fund 13,507,750$ 14,344,834$ 15,094,764$ 9,922,928$ SEWER ENTERPRISE FUND - 47
4251 Wastewater Discharge Permit 36,200 34,833 40,000 34,600 4410 Interest Income 36,828 89,253 187,650 106,179 4412 Unrealized Gain/Loss on Invest (212,210) 12,044 - (184,297) 4677 Sewer Service Fee 6,025,151 5,336,462 6,100,000 3,470,284 4830 Miscellaneous 30,319 - - 101 Total Sewer Fund 5,916,287$ 5,472,593$ 6,327,650$ 3,426,867$ LIABILITY INSURANCE FUND - 62
4410 Interest Income 78,508 221,287 350,000 312,597 4412 Unrealized Gain/Loss on Invest (545,164) 23,080 - (484,405) 4754 Interfund Insurance Premiums 7,348,463 12,024,521 11,140,637 8,514,833 4811 Prior Year Recoverable Cost 1,100 1,000 - 400 4821 Insurance Reimbursement 2,449 - - - 4841 Bond Proceeds - - - 4999 Revenue Allocation (7,348,463) (12,024,521) (11,140,637) (8,514,833) Total Liability Insurance Fund (463,107)$ 245,367$ 350,000$ (171,408)$ VEHICLE REPLACEMENT FUND - 64
4410 Interest Income 19,890 62,353 80,000 99,911 4412 Unrealized Gain/Loss on Invest (122,080) (1,792) - (115,732) 4420 Rents - - - - 4756 Equipment Replacement 2,822,721 2,823,044 3,074,744 2,222,300 4810 Sale of Property 100,394 257,698 - 155,669 4830 Miscellaneous 12,708 1,833 - 4834 Contributed Asset fr Developer 750,000 - - 4999 Revenue Allocation (2,822,721) (2,823,044) (3,074,744) (2,222,300) Total Vehicle Replacement Fund 760,912$ 320,091$ 80,000$ 139,848$ WORKERS COMP FUND - 65
4410 Interest Income 117,728 299,403 450,000 415,635 4412 Unrealized Gain/Loss on Invest (736,786) 65,945 - (622,183) 4760 Workers Comp 4,429,433 4,082,954 3,248,682 2,499,110 4811 PY Recoverable Costs 859 203 - - 4820 Worker Comp Benefit Reimb 263,676 302,771 - 143,434
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
4999 Revenue Allocation (4,429,433) (4,082,954) (3,248,682) (2,499,110) Total Workers Comp Fund (354,523)$ 668,321$ 450,000$ (63,114)$ GROUP INSURANCE FUND - 66
4410 Interest Income 7,327 24,347 25,000 35,594 4412 Unrealized Gain/Loss on Invest (51,563) (1,200) - (49,099) 4754 Insurance Premiums 7,325,916 6,983,274 9,081,050 5,735,725 4815 Donations - - - 4823 Cigna Wellness Contributions 29,352 34,216 - 53,144 4999 Revenue Allocation (7,325,916) (6,983,274) (9,081,050) (5,735,725) Total Group Insurance Fund (14,884)$ 57,363$ 25,000$ 39,639$ EQUIPMENT MAINTENANCE FUND - 67
4410 Interest Income 21,344 39,266 80,000 55,449 4412 Unrealized Gain/Loss on Invest (123,794) 33,988 - (80,392) 4737 Damage Repair 41,072 47,807 - 13,320 4755 Equipment Maint 2,957,261 3,353,805 4,804,332 3,629,893 4810 Sale of Property - 789 - - 4830 Miscellaneous 520 21 - - 4999 Revenue Allocation (2,957,261) (3,353,805) (4,804,332) (3,629,893) Total Equipment Maint Fund (60,857)$ 121,871$ 80,000$ (11,624)$ INFORMATION TECHNOLOGY FUND - 68
4410 Interest Income 9,036 4,961 45,000 555 4412 Unrealized Gain/Loss on Invest (79,461) 71,920 - (4,125) 4420 Rents - 27,840 - - 4757 Information Technology 5,783,610 6,790,737 8,042,420 5,859,666 4999 Revenue Allocation (5,783,610) (6,790,737) (8,042,420) (5,859,666) Total Information Tech. Fund (70,426)$ 104,721$ 45,000$ 12,223$ BUILDING MAINTENANCE FUND - 69
4410 Interest Income 7,296 48,893 20,000 99,894 4412 Unrealized Gain/Loss on Invest (62,154) (53,801) - (113,336) 4758 Building Maintenance 2,769,009 2,788,130 3,646,403 2,679,419 4822 Misc. Reimbursements / Rebates - 540,662 - - 4999 Revenue Allocation (2,769,009) (2,788,130) (3,646,403) (2,679,419) Total Building Maint. Fund (54,858)$ 535,754$ 20,000$ (13,442)$ FACILITY CAPITAL REPAIR FUND - 70
4410 Interest Income 10,533 28,124 50,000 32,630 4412 Unrealized Gain/Loss on Invest (46,194) (18,008) - (60,930) 4759 Facility Capital Repair 561,954 567,372 570,019 427,157 4815 Donations - - - - 4999 Revenue Allocation (561,954) (567,372) (570,019) (427,157) Total Facility Capital Repair Fund (35,661)$ 10,116$ 50,000$ (28,300)$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2023-24
Attachment 1
Actual
Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2023-24
CAPITAL PROJECTS FUND - 74
4529 State Grants 16,823,578 6,583,644 250,000 1,284,824 4543 County Grants - - - 1,000,000 4545 Measure M Regional 411,548 95,298 38,610 - 4569 Federal Grants 2,000,000 1,259 183,000 368,110 4580 Other Agency Contributions 54,423 72,848 - 211,248 4582 Emergency Management Reimb - - - - 4609 Traffic Mitigation Fees - 84,000 100,000 - 4631 Development Agreement Fees 77,244 25,635 - - 4737 Damage Repair 1,753 18,925 - 147,708 4830 Miscellaneous 14,676 171,517 - 264,893 4834 Contributed Asset fr Developer - - - 320,998 4840 Bond/Loan Proceeds 8,894,000 - - - 4999 Revenue Allocation (8,894,000) - - - Total Capital Projects Fund 19,383,221$ 7,053,127$ 571,610$ 3,597,780$ SUCCESSOR AGENCY FUNDS - 80-89
4065 Taxes/ROPS 8,964,690 9,270,595 9,262,816 4,674,622 4410 Interest Income 734,373 762,356 25,000 141,740 4412 Unrealized Gain/Loss on Invest (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 992,015 992,015 318,370 992,015 4843 Loan Repayment/Rehab&Seismic 283,697 160,457 - - 4999 Revenue Allocation (283,697) (160,457) - - Total Successor Agency Fund 10,544,487$ 11,036,694$ 9,606,186$ 5,678,723$ COMMUNITY FACILITIES DISTRICT - 96
4830 Miscellaneous - 55,000 - - Total CFD Fund -$ 55,000$ -$ -$ GRAND TOTAL REVENUES 244,904,097$ 253,494,093$ 245,960,621$ 185,072,101$