Revenue Detail by Fund
First Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2021-22 2022-23 2023-24 2024-25 2024-25
GENERAL FUND - 10
4010 Property Tax - CY Secured 33,417,323 34,957,448 35,457,271 37,702,380 - 4011 Property Tax - PY Secured 249,665 184,002 205,748 205,748 79,094 4012 Penalties/Delinquencies - PY 51,142 50,947 43,000 43,000 11,910 4015 Supplemental Roll 634,843 1,294,155 620,000 620,000 33,015 4020 Property Tax - CY Unsecured 905,744 907,172 928,377 1,135,722 569,325 4021 Prop Tax Collection Fees (186,649) (187,651) (200,000) (200,000) - 4030 Homeowners Subvention 132,774 20,226 143,000 143,000 - 4033 Property Tax In-Lieu 15,611,953 16,563,878 17,451,702 18,394,966 - Total Property Taxes 50,816,796 53,790,177 54,649,098 58,044,816 693,344 4110 Sales & Use Tax 29,292,047 30,622,105 30,402,492 30,512,105 2,173,303 4112 Prop 172 1,201,784 1,253,809 1,285,566 1,285,566 220,800 4130 Transient Occupancy Tax 2,960,986 2,965,371 3,100,000 3,100,000 273,119 4131 Short Term Rentals TOT 179,476 278,120 360,000 300,000 94,811 4150 Business Registration 1,213,710 1,260,798 1,165,544 1,250,000 362,643 4151 Oil Extraction Taxes - - 10,000 10,000 - 4170 Real Estate Transfer Tax 1,197,567 712,780 965,000 965,000 64,982 Total Other Taxes 36,045,570 37,092,982 37,288,602 37,422,671 3,189,657 4220 Development Permits 2,075,328 2,595,094 1,800,000 1,800,000 538,078 4223 Building Permit Surcharge 51,066 68,030 - - - 4225 Dep. Inspector Cert. Fee 3,846 3,396 5,000 5,000 1,294 4226 Parking Permit Fees 19,284 12,158 16,000 12,000 704 4228 Fireworks Permits 35,646 27,426 34,890 43,500 43,500 4260 Public Works Permits 68,614 60,774 120,000 72,074 228,768 4270 Police Alarm Permits 270,581 256,151 275,000 250,000 17,994 4280 Other Licenses & Permits 105,597 103,539 142,742 146,119 37,028 4282 Hazardous Mat Disclosures 2,125 - - - - 4283 Underground Tank Permits 12,061 8,142 - - 384 4284 Overload Permits 21,982 21,142 22,422 23,543 14,098 4285 Encroachment Permits 70,373 51,986 48,792 48,792 53,674 Total Licenses & Permits 2,736,502 3,207,839 2,464,846 2,401,028 935,521 4330 Other Court Fines - Fund 10 1,484,927 1,732,882 1,500,000 1,675,000 263,936 4360 Administrative Citation 71,380 113,710 130,100 130,100 3,786 Total Fines & Penalties 1,556,307 1,846,592 1,630,100 1,805,100 267,722 4410 Interest Income (44,622) 415,212 361,230 361,230 (34,907) 4412 Unrealized Gain/Loss on Invest (1,181,718) 226,817 - - 79,850 4413 Supplemental Interest 19,925 - - - - 4414 Lease Interest Income - 175,930 - - - 4417 Property Lease 1,241,563 1,237,563 1,237,563 1,237,563 309,391 4418 Cell Tower Rent 413,094 403,999 405,600 457,600 88,197 4419 Park Property Lease - - 225,000 225,000 - 4420 Rents 727,784 757,707 699,000 760,800 228,076 4421 Parks & Rec Facility Rent - - - - - 4424 Vista Park Lease - 726,345 610,000 640,000 47,947 4429 Fire Dept Lease 619,964 75,787 45,000 - - 4439 GASB 87 Lease Revenue - (83,665) - - - 4440 General Concessions 98,565 383,260 75,787 75,787 12,600 4441 R-O-W Impact Fee 75,787 - 383,260 383,260 95,815 4445 Prisoners Welfare 383,260 - 1,000 1,000 6 4460 Franchise Fees 4,269,636 4,787,544 4,300,000 4,500,000 397,770 4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 6,623,238 9,106,499 8,343,440 8,642,240 1,224,744
Revenue Detail by Fund
First Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2021-22 2022-23 2023-24 2024-25 2024-25
GENERAL FUND - 10
4512 MVL In-Lieu Tax 161,078 147,996 125,000 150,000 - 4527 POST 24,281 17,083 30,000 20,000 - 4528 State Mandated Cost Reimb 65,055 - 100,000 100,000 35,486 4569 Federal Grants 1,000 - - - - 4570 Federal Dept. of Justice - - - - - 4580 Other Agency Contributions 1,261,939 532,460 416,725 499,725 324,640 4581 Parks Maint - School Dist 46,655 175,000 - - - Total Other Agencies 1,560,008 872,539 671,725 769,725 360,126 4600 Planning Fees 592,095 964,454 506,600 507,260 121,648 4608 Seismic Fees 1,319 917 - - - 4611 Microfilming Fees 33,775 37,679 20,000 20,000 6,461 4612 Sale of Maps & Publications 16,254 11,212 8,000 8,550 5,952 4613 Misc Filing/Cert Fees - 3,062 - - 5,938 4614 Plan Check Fees 2,015,853 1,768,460 2,269,565 2,270,765 255,720 4618 Refuse Services 790,477 643,652 750,028 750,028 511,862 4619 CRV 213,799 - - - 18,000 4621 San. District Connection 5,768 11,652 10,000 10,000 332 4627 SB1473 Collection Fees 428 - 400 200 1,092 4628 Plan Check Premium In-House 5,823 546 - - 4631 Development Agreement Fees - - - - - 4632 Inspection Premium In-House 5,532 11,204 3,500 3,500 1,817 4633 Business License Review 23,384 26,819 14,000 14,000 5,441 4640 Misc Fire Fees 325,559 318,886 1,059,250 1,057,500 135,774 4641 Paramedic Fees for Service - - - - 50,186 4643 Paramedic Subscription - Res. 733,845 714,060 700,000 700,000 26,734 4644 Ambulance Billing 4,342,541 5,329,849 4,333,159 6,000,000 814,412 4645 Paramedic Subscription - Bus. 38,888 2,852 5,000 5,000 598 4647 Fire Dept - New business 19,376 22,793 15,000 30,000 12,484 4648 Fire Bldg Plan Ck/Inspection 23,574 26,945 25,000 30,000 15,664 4649 Advanced Life Support - - - - - 4676 Vehicle Charging Station Fees 7,365 6,863 6,600 6,600 5,444 4680 Parking Fees 145,820 144,211 175,000 275,000 26,096 4681 Documentation Assistance Fees 15 - - - 4710 Misc Check Fees 5,339 10,555 1,100 1,000 1,242 4714 Witness Fees 1,710 915 8,200 8,200 1,940 4719 Inspection Prem - Outside Svc 8,315 3,540 2,000 2,000 - 4721 Construction Mgt Reimb - - - - - 4729 Police - Pay to Stay - - 30,000 - - 4730 Misc Police 664,784 1,249,697 1,399,446 1,532,147 260,272 4731 Public Works Fees 467,851 1,010,240 521,463 1,072,609 286,981 4737 Damage Repair 33,522 25,817 40,000 40,000 33,633 4799 Misc. Fees - 16,624 - - (67) Total Charges for Service 10,523,012 12,363,504 11,903,311 14,344,359 2,605,654 4810 Sale of Property 12,528 5,691 10,000 5,000 1,509 4812 Unrealized Gain/Loss on Invest - - - - - 4815 Donations 297,123 249,433 313,096 352,562 416,812 4822 Misc Reimbursements/Rebates - 56,631 15,000 15,000 3,378 4824 Admin Indirect Cost 100,247 1,464,903 1,524,564 1,524,564 326,450 4830 Miscellaneous 81,550 201,964 10,000 10,000 (27,285) 4844 GASB 96 Financing - 169,035 - - 4872 Restricted PD Contribution - - - - 4999 Revenue Allocation - (1,464,903) - - - Total Other Revenue 491,448 682,753 1,872,660 1,907,126 720,864
Revenue Detail by Fund
First Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2021-22 2022-23 2023-24 2024-25 2024-25
Total General Fund 110,352,882$ 118,962,884$ 118,823,782$ 125,337,065$ 9,997,632$ INFRASTRUCTURE FUND - 11
4410 Interest Income (5,280) 3,398 - 10,000 411 4412 Unrealized Gain/Loss on Invest - - - - - Total Infrastructure Fund (5,280)$ 3,398$ -$ 10,000$ 411$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 76,970 80,829 80,598 80,598 1,625 4350 Library Fines 4,207 73 4,100 4,100 90 4351 Interlibrary Loan Postage 89 68 100 100 - 4420 Rents 11,739 17,504 20,000 20,000 4,451 4425 Hunt Library Rent - - - - - 4529 State Grants - - 40,000 40,000 - 4569 Federal Grants - - - - - 4580 Other Agencies - 3,836 - - - 4657 Passport Execution Fee - 37,145 134,400 60,000 - 4658 Passport Photo Fee - 10,940 22,800 20,000 612 4735 Library Books Lost & Paid 116 5,307 - - 1,316 4815 Donations 6,587 104,614 1,100 1,100 113,339 4844 GASB 96 Financing - 10,090 - - - 4830 Miscellaneous Revenue 32,337 16,873 - - 14 4870 Restricted Contributions 92,892 17,834 99,000 99,000 - Total Library Fund 224,936$ 305,112$ 402,098$ 324,898$ 121,447$ PARKS & RECREATION FUND - 15
4410 Interest Income 908 201 - - - 4414 Lease Interest Income - 31,481 - - - 4418 Cell Tower Rent 2,551 (539) - - - 4419 Park Property Lease 106,032 97,031 105,852 105,852 26,463 4420 Rents 129,445 81,573 121,400 106,800 48,614 4421 Facility Rental 490,616 600,275 531,500 826,500 175,635 4424 Vista Park Restaurant Lease 45,375 - - - - 4438 Field Use Charges 120,285 139,168 130,000 120,000 27,592 4439 GASB 87 Lease Revenue - (4,316) - - - 4440 General Concessions 8,156 8,618 7,800 8,000 2,717 4529 State Grants - - - 125,000 - 4580 Other Agency Contributions - - - 50,000 - 4685 Parks & Recreation Fees 458,567 456,278 484,425 584,425 186,293 4815 Donations 148,000 14,750 8,000 101,000 144 4830 Miscellaneous 19,032 48,435 57,000 17,000 3,659 4831 Museum Center - - - - - Total Parks & Recreation Fund 1,528,968$ 1,472,954$ 1,445,977$ 2,044,577$ 471,116$ TOTAL GENERAL OPERATING FUNDS 112,101,506$ 120,744,349$ 120,671,857$ 127,716,540$ 10,590,605$