Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
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 37,358,640 37,702,380 16,565,977 4011 Property Tax - PY Secured 249,665 184,002 216,799 205,748 217,185 4012 Penalties/Delinquencies - PY 51,142 50,947 52,367 43,000 38,433 4015 Supplemental Roll 634,843 1,294,155 795,445 620,000 235,047 4020 Property Tax - CY Unsecured 905,744 907,172 984,564 1,135,722 571,825 4021 Prop Tax Collection Fees (186,649) (187,651) (189,654) (200,000) - 4030 Homeowners Subvention 132,774 20,226 65,545 143,000 20,072 4033 Property Tax In-Lieu 15,611,953 16,563,878 17,728,379 18,394,966 - Total Property Taxes 50,816,796 53,790,177 57,012,086 58,044,816 17,648,538 4110 Sales & Use Ta x 29,292,047 30,622,105 29,315,901 30,512,105 9,211,943 4112 Prop 172 1,201,784 1,253,809 1,191,957 1,285,566 532,405 4130 Transient Occupancy Ta x 2,960,986 2,965,371 2,943,403 3,100,000 988,880 4131 Short Term Rentals TOT 179,476 278,120 229,712 300,000 229,857 4150 Business Registration 1,213,710 1,260,798 1,220,442 1,250,000 673,890 4151 Oil Extraction Taxes - - - 10,000 - 4170 Real Estate Transfer Ta x 1,197,567 712,780 863,740 965,000 277,424 Total Other Taxes 36,045,570 37,092,982 35,765,154 37,422,671 11,914,399 4220 Development Permits 2,075,328 2,595,094 1,724,748 1,800,000 907,734 4223 Building Permit Surcharge 51,066 68,030 55,746 - - 4225 Dep. Inspector Cert. Fee 3,846 3,396 5,151 5,000 2,830 4226 Parking Permit Fees 19,284 12,158 15,848 12,000 8,748 4228 Fireworks Permits 35,646 27,426 924 43,500 43,500 4260 Public Works Permits 68,614 60,774 320 72,074 290,366 4270 Police Alarm Permits 270,581 256,151 70,507 250,000 101,586 4280 Other Licenses & Permits 105,597 103,539 237,019 146,119 61,906 4282 Hazardous Mat Disclosures 2,125 - 111,023 - - 4283 Underground Tank Permits 12,061 8,142 3,636 - 384 4284 Overload Permits 21,982 21,142 26,722 23,543 19,042 4285 Encroachment Permits 70,373 51,986 40,977 48,792 77,183 Total Licenses & Permits 2,736,502 3,207,839 2,292,621 2,401,028 1,513,277 4330 Other Court Fines - Fund 10 1,484,927 1,732,882 2,055,124 1,675,000 962,258 4360 Administrative Citation 71,380 113,710 9,038 130,100 10,296 Total Fines & Penalties 1,556,307 1,846,592 2,064,162 1,805,100 972,553 4410 Interest Income (44,622) 415,212 478,635 361,230 (43,220) 4412 Unrealized Gain/Loss on Invest (1,181,718) 226,817 811,197 - 79,850 4413 Supplemental Interest 19,925 - - - - 4414 Lease Interest Income - 175,930 161,715 - - 4417 Property Lease 1,241,563 1,237,563 1,237,563 1,237,563 618,782 4418 Cell Tower Rent 413,094 403,999 374,213 457,600 260,308 4419 Park Property Lease - - - 225,000 - 4420 Rents 727,784 757,707 804,620 760,800 445,869 4421 Parks & Rec Facility Rent - - - - - 4424 Vista Park Lease - 726,345 643,043 640,000 190,180 4429 Fire Dept Lease 619,964 75,787 - - - 4439 GASB 87 Lease Revenue - (83,665) (52,614) - - 4440 General Concessions 98,565 383,260 63,187 75,787 31,547 4441 R-O-W Impact Fee 75,787 - 383,260 383,260 191,630 4445 Prisoners Welfare 383,260 - 23 1,000 32 4460 Franchise Fees 4,269,636 4,787,544 5,534,009 4,500,000 1,279,516 4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 6,623,238 9,106,499 10,438,850 8,642,240 3,054,493
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
GENERAL FUND - 10
4512 MVL In-Lieu Ta x 161,078 147,996 178,344 150,000 - 4527 POST 24,281 17,083 5,812 20,000 7,623 4528 State Mandated Cost Reimb 65,055 - 54,782 100,000 35,486 4569 Federal Grants 1,000 - - - - 4570 Federal Dept. of Justice - - - - - 4580 Other Agency Contributions 1,261,939 532,460 445,019 499,725 1,035,415 4581 Parks Maint - School Dist 46,655 175,000 - - - Total Other Agencies 1,560,008 872,539 683,957 769,725 1,078,524 4600 Planning Fees 592,095 964,454 524,737 507,260 210,635 4608 Seismic Fees 1,319 917 350 - 298 4611 Microfilming Fees 33,775 37,679 26,226 20,000 10,227 4612 Sale of Maps & Publications 16,254 11,212 31,768 8,550 13,880 4613 Misc Filing/Cert Fees - 3,062 - - 5,938 4614 Plan Check Fees 2,015,853 1,768,460 1,018,691 2,270,765 777,579 4618 Refuse Services 790,477 643,652 665,845 750,028 875,077 4619 CRV 213,799 - 18,000 - 72,000 4621 San. District Connection 5,768 11,652 5,718 10,000 15,607 4627 SB1473 Collection Fees 428 - 1,483 200 263 4628 Plan Check Premium In-House 5,823 546 126 - 1,092 4631 Development Agreement Fees - - 106,250 - - 4632 Inspection Premium In-House 5,532 11,204 11,255 3,500 3,997 4633 Business License Review 23,384 26,819 21,523 14,000 10,405 4640 Misc Fire Fees 325,559 318,886 354,157 1,057,500 300,780 4641 Paramedic Fees for Service - - 83,536 - 53,406 4643 Paramedic Subscription - Res. 733,845 714,060 (156,841) 700,000 31,355 4644 Ambulance Billing 4,342,541 5,329,849 6,809,703 6,000,000 3,033,730 4645 Paramedic Subscription - Bus. 38,888 2,852 664 5,000 598 4647 Fire Dept - New business 19,376 22,793 22,049 30,000 16,992 4648 Fire Bldg Plan Ck/Inspection 23,574 26,945 43,231 30,000 28,855 4649 Advanced Life Support - - - - - 4676 Vehicle Charging Station Fees 7,365 6,863 18,380 6,600 17,303 4680 Parking Fees 145,820 144,211 138,808 275,000 63,839 4681 Documentation Assistance Fees 15 - - - - 4710 Misc Check Fees 5,339 10,555 4,007 1,000 2,331 4714 Witness Fees 1,710 915 1,540 8,200 3,540 4719 Inspection Prem - Outside Svc 8,315 3,540 1,638 2,000 1,092 4721 Construction Mgt Reimb - - - - - 4730 Misc Police 664,784 1,249,697 1,129,377 1,532,147 486,063 4731 Public Works Fees 467,851 1,010,240 1,223,113 1,072,609 632,039 4737 Damage Repair 33,522 25,817 71,016 40,000 50,031 4799 Misc. Fees - 16,624 1,995 - 35 Total Charges for Service 10,523,012 12,363,504 12,178,345 14,344,359 6,718,987 4810 Sale of Propert y 12,528 5,691 2,185 5,000 1,509 4812 Unrealized Gain/Loss on Invest - - - - 4815 Donations 297,123 249,433 343,684 352,562 347,643 4822 Misc Reimbursements/Rebates - 56,631 13,940 15,000 7,550 4824 Admin Indirect Cost 100,247 1,464,903 1,303,731 1,524,564 652,900 4830 Miscellaneous 81,550 201,964 1,710 10,000 6,376 4844 GASB 96 Financing - 169,035 150,115 - - 4872 Restricted PD Contribution - - 194,815 89,893 4999 Revenue Allocation - (1,464,903) (1,303,731) - - Total Other Revenue 491,448 682,753 706,448 1,907,126 1,105,870 Total General Fund 110,352,882 $ 118,962,884 $ 121,141,622 $ 125,337,065 $ 44,006,642 $
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
INFRASTRUCTURE FUND - 11
4410 Interest Income (5,280) 3,398 35,513 10,000 (3,647) 4412 Unrealized Gain/Loss on Invest - - 2,143 - 4,057 Total Infrastructure Fund (5,280) $ 3,398 $ 37,656$ 10,000 $ 411 $ LIBRARY FUND - 13
4010 Property Tax - CY Secured 76,970 80,829 82,667 80,598 41,092 4350 Library Fines 4,207 73 219 4,100 114 4351 Interlibrary Loan Postage 89 68 26 100 14 4420 Rents 11,739 17,504 15,489 20,000 8,303 4425 Hunt Library Rent - - - - - 4529 State Grants - - 27,046 40,000 - 4569 Federal Grants - - - - 4580 Other Agencies - 3,836 164 - 4657 Passport Execution Fee - 37,145 41,930 60,000 2,147 4658 Passport Photo Fee - 10,940 14,960 20,000 1,536 4735 Library Books Lost & Paid 116 5,307 3,309 - 1,674 4815 Donations 6,587 104,614 345,274 1,100 114,462 4844 GASB 96 Financing - 10,090 - - - 4830 Miscellaneous Revenue 32,337 16,873 26 - 16 4870 Restricted Contributions 92,892 17,834 - 99,000 - Total Library Fund 224,936 $ 305,112 $ 531,109 $ 324,898 $ 169,358 $ PARKS & RECREATION FUND - 15
4410 Interest Income 908 201 - - - 4414 Lease Interest Income - 31,481 30,310 - - 4418 Cell Tower Rent 2,551 (539) 539 - - 4419 Park Property Lease 106,032 97,031 114,673 105,852 52,926 4420 Rents 129,445 81,573 180,528 106,800 79,807 4421 Facility Rental 490,616 600,275 743,654 826,500 293,219 4424 Vista Park Restaurant Lease 45,375 - - - - 4438 Field Use Charges 120,285 139,168 184,564 120,000 61,437 4439 GASB 87 Lease Revenue - (4,316) (6,464) - - 4440 General Concessions 8,156 8,618 9,641 8,000 4,156 4529 State Grants - - - 125,000 4580 Other Agency Contributions - - - 50,000 4685 Parks & Recreation Fees 458,567 456,278 625,185 584,425 236,472 4815 Donations 148,000 14,750 54,467 101,000 45 4830 Miscellaneous 19,032 48,435 14,887 17,000 62,479 4831 Museum Center - - - - 6,061 Total Parks & Recreation Fund 1,528,968 $ 1,472,954 $ 1,951,984 $ 2,044,577 $ 796,601 $ TOTAL GENERAL OPERATING FUNDS 112,101,506$ 120,744,349 $ 123,662,372 $ 127,716,540 $ 44,973,012 $
35.2%
WEST COYOTE HILLS ENDOWMENT - 20
4410 Interest Income (2,350) (3,086) 11,101 - (1,583) 4815 Donations 103,038 298,425 6,261 - 1,762 Total W. Coyote Endowment Fund 100,688 $ 295,339 $ 17,362 $ - $ 178$ OPIOID LITIGATION SETTLEMENT - 21
4410 Interest Income - - 2,313 - (593.20) 4412 Unrealized Gain/Loss on Invest - - (660) - 659.99
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4526 Opioid Litigtation Abatement - - 52,135 - 648,040 4744 Opioid Litigtation Subdivision - - 103,827 - 183,750 Total Opioid Litigation Settlement Fund - $ - $ 157,615$ - $ 831,857$ AIR QUALITY IMPROVEMENT FUND - 22
4410 Interest Income 4,134 11,612 31,759 15,600 (4,884) 4412 Unrealized Gain/Loss on Invest (26,818) 1,128 18,668 - 5,434 4517 Motor Vehicle Air Quality Fees 134,334 137,942 240,444 181,000 95,776 4580 Other Agency Contributions - - - - - Total Air Quality Fund 111,650 $ 150,682 $ 290,870 $ 196,600 $ 96,326 $ SANITATION FUND - 23
4410 Interest Income 5,105 9,430 (2,053) 58,136 2,440 4412 Unrealized Gain/Loss on Invest (39,172) 21,761 16,231 - (2,714) 4620 Sanitation Fees 6,366,001 6,557,345 5,991,553 7,200,000 1,899,727 4737 Damage Repair 1,846 4,272 12,222 - 4,922 Total Sanitation Fund 6,333,780 $ 6,592,808 $ 6,017,953 $ 7,258,136 $ 1,904,374 $ MEASURE M2 FUND - 25
4410 Interest Income 15,176 63,193 228,457 72,925 (35,054) 4412 Unrealized Gain/Loss on Invest (75,115) (69,622) 101,162 - 39,001 4546 Measure M2 3,183,746 3,295,057 3,345,094 3,766,231 1,090,582 Total Measure M2 Fund 3,123,807 $ 3,288,628 $ 3,674,713 $ 3,839,156 $ 1,094,529 $ HOUSING FUND - 26
4410 Interest Income 262,784 264,679 276,005 275,350 (3,183) 4412 Unrealized Gain/Loss on Invest (30,429) 2,731 21,954 - 3,541 4680 Parking Fees 4,750 - - - 328 4830 Miscellaneous 650 4,750 4,750 - 14,356 4843 Loan Repayment 287,768 360,213 237,193 150,000 44,549 4998 Allocation to Notes Receivable (287,768) (360,213) (237,193) (150,000) (44,549) Total Housing Fund 237,755 $ 272,160 $ 302,710 $ 275,350 $ 15,042 $ FTV CABLE-PEG ACCESS FUND - 27
4410 Interest Income 4,007 11,157 34,252 16,015 (4,759) 4412 Unrealized Gain/Loss on Invest (24,675) (395) 18,248 - 5,295 4466 Franchise - Cable PEG Support 197,873 208,688 181,903 200,000 41,394 4844 GASB 96 Financing - - 1,576 - - Total FTV Cable-PEG Access Fund 177,205 $ 219,450 $ 235,979 $ 216,015 $ 41,930 $ SB2/PLHA FUND - 28
4410 Interest Income 839 520 (1) - - 4412 Unrealized Gain/Loss on Invest (5,040) 4,674 6 - - 4529 State Grant 2,362 1,070,068 - 590,205 - Total SB2/PHLA Fund (1,839) $ 1,075,261$ 5 $ 590,205$ - $ SB1/RMRA FUND - 29
4410 Interest Income 19,288 50,170 211,614 81,816 (33,955) 4412 Unrealized Gain/Loss on Invest (81,016) (36,435) 73,953 - 37,779 4515 Gas Tax SB1/RMR A 2,815,910 3,188,176 3,652,604 3,695,101 2,314,251 Total SB1/RMRA Fund 2,754,181 $ 3,201,911 $ 3,938,172 $ 3,776,917 $ 2,318,074 $
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
GAS TAX FUND - 30
4410 Interest Income 9,403 13,260 38,702 61,020 (6,111) 4412 Unrealized Gain/Loss on Invest (20,388) (9,532) 19,795 - 6,799 4513 Gas Tax - 2106 485,234 521,551 551,420 570,291 205,039 4514 Gas Tax - 2103 1,099,561 1,175,778 1,375,849 1,282,119 956,691 4518 Gas Tax - 2107 936,847 1,131,584 1,170,125 1,235,003 533,516 4535 Gas Tax - 2105 775,090 823,098 858,838 896,364 314,567 4737 Damage Repair 7,527 21,594 68,874 35,000 16,749 4830 Miscellaneous - - - - - Total Gas Tax Fund 3,293,274 $ 3,677,332 $ 4,083,603 $ 4,079,797 $ 2,027,251 $ GRANTS FUND - 32
4410 Interest Income - - - - 6,186 4529 State Grants 212,035 3,060,659 11,320,461 - 900,212 4543 County Grants - - - - - 4563 Older Americans Act Grant 68,947 75,749 83,687 100,000 23,198 4567 Program Income 52,838 108,865 53,910 - - 4568 HOME Grant 56,648 65,724 100,172 546,530 1,000,000 4569 Federal Grants 487,604 923,709 568,389 608,638 1,020,111 4580 Other Agency Contributions 174,100 47,250 19,642 532,361 239,000 4685 Park & Rcereation Fees - - 4814 HOME DAP Repayment - - - 40,000 182,508 4822 Misc. Reimbursements/Rebates - (37,585) - - 7,040 4843 Loan Repayment/Rehab - - - - 56,389 Total Grants Fund 1,052,173 $ 4,244,371 $ 12,146,261$ 1,827,529 $ 3,434,645 $ SLES FUND - 33
4529 State Grants 345,673 359,869 412,076 300,000 505,066 Total SLES Fund 345,673 $ 359,869 $ 412,076 $ 300,000 $ 505,066 $ ASSET SEIZURE FUND - 34
4410 Interest Income 1,612 6,062 14,578 10,679 (2,356) 4412 Unrealized Gain/Loss on Invest (6,946) (4,763) 8,501 - 2,621 4569 Federal Grants - - - 15,000 - 4570 Federal Dept of Justice 365,140 828,227 540,473 500,000 173,932 4580 Other Agenc y 24,289 77,169 1,008 - 26,872 4810 Sale of Real&Personal Property - - 44,000 - - 4730 Miscellaneous 5,425 - - - 97,419 Total Asset Seizure Fund 389,520 $ 906,694 $ 608,559 $ 525,679 $ 298,488 $ CDBG FUND - 35
4562 CDBG 2,763,633 1,324,491 1,532,300 1,747,680 - 4830 Miscellaneous 11,331 5,101 65,336 - - 4843 Loan Repayment/Rehab&Seismic 3,126 3,388 - - 19,023 Total CDBG Fund 2,778,089 $ 1,332,980 $ 1,597,635 $ 1,747,680 $ 19,023 $ DRAINAGE CAPITAL OUTLAY FUND - 36
4410 Interest Income 25,394 62,307 168,941 93,795 (24,057) 4412 Unrealized Gain/Loss on Invest (116,306) (23,701) 105,592 - 26,765 4620 Sanitation Fees 1,499,905 631,857 665,728 800,000 109,415 Total Drainage Capital Outlay Fund 1,408,993$ 670,463 $ 940,262 $ 893,795 $ 112,124 $
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
TRAFFIC SAFETY FUND - 37
4310 Motor Vehicle Fines 131,300 227,031 272,442 200,000 137,898 Total Traffic Safety Fund 131,300 $ 227,031 $ 272,442 $ 200,000 $ 137,898 $ ARPA FUND - 38
4410 Interest Income 85,724 262,394 1,125,962 - (247,407) 4412 Unrealized Gain/Loss on Invest (777,587) 238,808 429,248 - 80,120 4569 Federal Grant 1,006,612 9,025,501 12,788,866 - 10,233,054 Total ARPA Fund 314,748 $ 9,526,703$ 14,344,076$ - $ 10,065,768$ PARK DWELLING FUND - 39
4410 Interest Income 9,979 17,025 68,162 94,928 (8,356) 4412 Unrealized Gain/Loss on Invest (23,049) (22,746) 33,604 - 9,297 4631 Development Agreement Fees - 262,337 - - - 4684 Park Dwelling Fees 232,020 36,464 (178,197) 4,315,180 853,420 Total Park Dwelling Fund 218,950 $ 293,081 $ (76,432) $ 4,410,108$ 854,361 $ AIRPORT FUND - 40
4060 Aircraft Taxes 113,521 226,853 123,987 249,538 186,796 4226 Parking Permits 600 320 480 480 240 4410 Interest Income 32,307 36,107 101,346 39,718 (14,433) 4412 Unrealized Gain/Loss on Invest (75,791) (3,135) 58,958 - 16,058 4414 Lease Interest Income - 263,772 255,969 - - 4418 Cell Tower Rent - 44,682 46,598 47,900 23,833 4420 Rents 43,956 2,026 22,023 1,476 7,587 4430 Fixed-Base Operators 553,939 560,069 576,606 588,072 294,647 4431 Hangar Admin Fee 7,788 4,950 5,400 4,000 2,100 4432 Hangar Rental 1,122,606 1,141,540 1,238,324 1,325,449 724,618 4433 Fuel Flowage Fee 48,117 38,674 56,171 50,000 35,887 4434 Tie-Downs 93,654 111,815 158,105 122,997 93,646 4436 Visitor Aircraft Parking 5,874 12,450 11,324 13,695 5,876 4438 Field Usage Charges 2,888 1,475 2,656 2,000 1,575 4439 GASB 87 Lease Revenue - (18,915) (34,807) - - 4440 General Concessions - - - - - 4529 State Grants 62 - 26,621 - (26,621) 4569 Federal Grants 2,539,983 261,415 532,425 1,173,000 (587) 4720 Airport Fees 5,685 4,400 4,400 4,840 - 4737 Damage Repair 2,300,000 - 9,559 5,324 - 4840 Bond Proceeds 269,666 - - - - 4830 Miscellaneous 2,485 1,723 - 3,000 116 Total Airport Fund 7,067,340 $ 2,690,221 $ 3,196,145 $ 3,631,489 $ 1,351,338 $ COMPRESSED NATURAL GAS (CNG) - 41
4410 Interest Income 709 (243) (2,218) - 396 4412 Unrealized Gain/Loss on Invest (2,672) 2,818 (123) - (440) 4420 Rents - - - - - 4674 CNG Sales 150,102 285 (7) 120,000 3,140 Total CNG Fund 148,140 $ 2,859 $ (2,348)$ 120,000$ 3,095 $ BREA DAM RECREATIONAL FUND - 42
4410 Interest Income 32,103 39,626 86,576 - (4,360) 4412 Unrealized Gain/Loss on Invest (53,364) (15,400) 56,197 - 11,515 4414 Lease Interest Income - 26,958 26,241 - -
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4418 Cell Tower Rent 32,984 32,657 33,238 32,000 18,072 4419 Park Property Lease 24,872 25,426 66,498 24,000 20,445 4420 Rents 2,000 42,000 2,000 - - 4421 Facility Rentals 49,536 63,975 69,236 41,000 9,309 4438 Field Use Charges 203,886 230,882 183,243 210,000 87,126 4439 GASB 87 Lease Revenue - (3,437) (4,804) - - 4440 General Concessions 316 1,289 1,369 2,000 923 4680 Parking Fees - - - 56,000 - 4685 Parks & Recreation Fees - - - 1,000 - 4686 Golf Fees 3,582,306 3,478,700 3,468,204 3,400,000 1,880,550 4694 Brea Dam Fees 360,357 348,057 359,824 306,300 176,246 4815 Donations 13,950 30,000 40,040 44,000 16,117 4830 Miscellaneous (451,715) 451,921 - - - Total Brea Dam Fund 3,797,231 $ 4,752,656 $ 4,387,862 $ 4,116,300 $ 2,215,943 $ WATER FUND - 44
4260 Public Works Permits 38,216 32,631 45,209 40,000 38,755 4280 Other Licenses & Permits - - - - 4281 Temp Water Permits 5,958 6,402 10,283 5,500 4,208 4410 Interest Income 162,645 518,374 1,509,481 600,000 (221,808) 4412 Unrealized Gain/Loss on Invest (1,130,289) (19,438) 839,429 - 246,785 4414 Lease Interest Income - 29,436 25,377 - - 4418 Cell Tower Rent 319,362 342,739 301,369 320,000 188,766 4439 GASB 87 Lease Revenue - (3,371) (9,840) - - 4442 Undergound Locating Svc Impact 270,000 270,000 270,000 148,500 74,250 4529 State Grants 345,758 (231,013) 1,554 - 5,460 4569 Federal Grants 143,116 - - - - 4580 Other Agenc y 19,340 39,975 165,329 - (12,500) 4612 Sale of Maps & Publications 1,974 1,629 12,120 3,300 6,249 4614 Plan Check Fees 45,487 45,151 43,025 40,000 27,150 4660 Water Sales 46,590,370 45,325,317 46,811,930 52,711,305 9,409,639 4661 Temp Water Sales 184,864 134,027 113,106 40,000 59,781 4662 Municipal Water Sales 1,086,503 998,577 1,025,066 1,100,000 540,922 4664 Front Footage Charges - - - - - 4665 Net Zero Water Impact Fee - - - - - 4666 Customer Service Charges 103,951 189,933 255,335 350,000 38,047 4667 Wtr Engineering Reimbursement - 377,922 - - 4668 Water Delinquent Charges 1,212,315 1,076,353 673,523 900,000 - 4670 Water System Reimb - Devel. 10,056 7,425 2,871 13,000 18,980 4671 Construction Mgmt Reimb - - - - - 4672 Water System Mod. Fees 13,948 11,300 16,591 13,000 13,238 4673 Water Cross-Connection Inspec 7,403 1,421 5,004 5,000 134 4710 Miscellaneous Fees & Charges 5,365 7,400 5,700 330 - 4734 Water Maintenance Charges 1,158 968 34,461 25,500 3,721 4737 Damage Repair 40,228 7,191 30,087 15,000 - 4810 Sale of Propert y 29,878 18,099 18,501 18,000 11,182 4830 Miscellaneous 213,078 11,007 130,217 50,000 23,130 4834 Contributed Assets 198,170 77,325 108,525 - - 4842 Premium on Bond Sales 38,615 38,615 38,615 38,615 38,615 Total Water Fund 49,957,470 $ 48,937,474 $ 52,860,790 $ 56,437,050 $ 10,514,704 $ WHITING-LEMON PARKING FUND - 45
4410 Interest Income 4,123 (2,783) (9,518) - 1,424 4412 Unrealized Gain/Loss on Invest - 1,200 (4,338) - (1,584) 4810 Sale of Real & Personal Property - 7,500 - - - 4680 Parking Fees - - - 10,000 - Total Whiting-Lemon Parking Fund 4,123 $ 5,918 $ (13,856)$ 10,000 $ (160) $
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
REFUSE COLLECTION FUND - 46
4410 Interest Income 4,181 13,797 41,688 20,000 (3,147) 4412 Unrealized Gain/Loss on Invest (26,931) (5,348) 27,023 - 3,502 4529 State Grants - 4,349 145,426 - 430,123 4618 Refuse Collection 13,091,818 13,684,575 13,572,122 15,200,000 3,064,124 4618 Refuse Contract Fees - 134,171 - 144,293 - 4619 CRV - - 3,131 265,393 - 4626 AB939 Fees-Recycling Surcharge 438,682 512,934 512,230 500,000 174,865 4830 Miscellaneous - 356 - - - Total Refuse Fund 13,507,750 $ 14,344,834 $ 14,301,619 $ 16,129,686 $ 3,669,466 $ SEWER ENTERPRISE FUND - 47
4251 Wastewater Discharge Permit 36,200 34,833 35,100 40,000 100 4410 Interest Income 36,828 89,253 210,127 187,650 (28,089) 4412 Unrealized Gain/Loss on Invest (212,210) 12,044 153,045 - 31,252 4677 Sewer Service Fee 6,025,151 5,336,462 5,821,326 6,000,000 1,814,108 4727 Damage Repair - - 75,482 - - 4810 Sale of Real&Personal Property - - 101 - - 4830 Miscellaneous 30,319 - - - - Total Sewer Fund 5,916,287 $ 5,472,593 $ 6,295,181 $ 6,227,650 $ 1,817,371 $ LIABILITY INSURANCE FUND - 62
4410 Interest Income 78,508 221,287 695,468 350,000 (108,741) 4412 Unrealized Gain/Loss on Invest (545,164) 23,080 363,420 - 120,985 4754 Interfund Insurance Premiums 7,348,463 12,024,521 11,353,111 11,178,303 5,591,463 4811 Prior Year Recoverable Cost 1,100 1,000 400 - 9,073 4821 Insurance Reimbursement 2,449 - - - - 4841 Bond Proceeds - - - - - 4999 Revenue Allocation (7,348,463) (12,024,521) (11,353,111) (11,178,303) (5,591,463) Total Liability Insurance Fund (463,107) $ 245,367 $ 1,059,288$ 350,000 $ 21,317 $ VEHICLE REPLACEMENT FUND - 64
4410 Interest Income 19,890 62,353 201,257 80,000 (28,368) 4412 Unrealized Gain/Loss on Invest (122,080) (1,792) 84,170 - 31,562 4420 Rents - - - - - 4756 Equipment Replacement 2,822,721 2,823,044 2,963,067 3,267,439 1,649,339 4810 Sale of Propert y 100,394 257,698 252,955 - 35,843 4830 Miscellaneous 12,708 1,833 - - - 4834 Contributed Asset fr Developer 750,000 - - - 4999 Revenue Allocation (2,822,721) (2,823,044) (2,963,067) (3,267,439) (1,649,339) Total Vehicle Replacement Fund 760,912 $ 320,091 $ 538,381 $ 80,000 $ 39,037 $ WORKERS COMP FUND - 65
4410 Interest Income 117,728 299,403 874,796 450,000 (126,428) 4412 Unrealized Gain/Loss on Invest (736,786) 65,945 481,520 - 140,664 4760 Workers Comp 4,429,433 4,082,954 3,332,146 2,461,660 1,213,842 4811 PY Recoverable Costs 859 203 19 - 20 4820 Worker Comp Benefit Reimb 263,676 302,771 159,261 - 140,882 4999 Revenue Allocation (4,429,433) (4,082,954) (3,332,146) (2,461,660) (1,213,842) Total Workers Comp Fund (354,523) $ 668,321 $ 1,515,596$ 450,000 $ 155,138 $
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
GROUP INSURANCE FUND - 66
4410 Interest Income 7,327 24,347 73,327 25,000 (10,018) 4412 Unrealized Gain/Loss on Invest (51,563) (1,200) 37,954 - 11,146 4754 Insurance Premiums 7,325,916 6,983,274 7,397,159 8,728,641 3,975,610 4815 Donations - - - - - 4823 Cigna Wellness Contributions 29,352 34,216 48,911 - 33,098 4830 Miscellaneous - - 1,728 - - 4999 Revenue Allocation (7,325,916) (6,983,274) (7,397,159) (8,728,641) (3,975,610) Total Group Insurance Fund (14,884) $ 57,363 $ 161,919$ 25,000 $ 34,226 $ EQUIPMENT MAINTENANCE FUND - 67
4410 Interest Income 21,344 39,266 119,646 80,000 (17,943) 4412 Unrealized Gain/Loss on Invest (123,794) 33,988 60,430 - 19,963 4737 Damage Repair 41,072 47,807 13,320 - 41,180 4755 Equipment Maint 2,957,261 3,353,805 4,839,857 4,868,257 2,468,695 4810 Sale of Propert y - 789 - - - 4830 Miscellaneous 520 21 - - - 4999 Revenue Allocation (2,957,261) (3,353,805) (4,839,857) (4,868,257) (2,468,695) Total Equipment Maint Fund (60,857) $ 121,871 $ 193,395 $ 80,000 $ 43,200 $ INFORMATION TECHNOLOGY FUND - 68
4410 Interest Income 9,036 4,961 (21,721) 6,000 5,748 4412 Unrealized Gain/Loss on Invest (79,461) 71,920 10,520 - (6,395) 4420 Rents - 27,840 27,840 - - 4757 Information Technolog y 5,783,610 6,790,737 7,812,888 9,281,309 4,659,439 4999 Revenue Allocation (5,783,610) (6,790,737) (7,812,888) (9,281,309) (4,659,439) Total Information Tech. Fund (70,426) $ 104,721 $ 43,639 $ 6,000 $ (647) $ BUILDING MAINTENANCE FUND - 69
4410 Interest Income 7,296 48,893 239,643 20,000 (39,318) 4412 Unrealized Gain/Loss on Invest (62,154) (53,801) 69,569 - 43,767 4758 Building Maintenance 2,769,009 2,788,130 3,572,559 4,323,102 2,152,996 4822 Misc. Reimbursements / Rebates - 540,662 583,784 - - 4999 Revenue Allocation (2,769,009) (2,788,130) (3,572,559) (4,323,102) (2,152,996) Total Building Maint. Fund (54,858) $ 535,754 $ 892,995 $ 20,000 $ 4,449 $ FACILITY CAPITAL REPAIR FUND - 70
4410 Interest Income 10,533 28,124 71,145 40,000 (10,743) 4412 Unrealized Gain/Loss on Invest (46,194) (18,008) 48,977 - 11,953 4759 Facility Capital Repair 561,954 567,372 569,543 583,049 291,123 4815 Donations - - - - - 4999 Revenue Allocation (561,954) (567,372) (569,543) (583,049) (291,123) Total Facility Capital Repair Fund (35,661) $ 10,116 $ 120,122$ 40,000 $ 1,210 $ CAPITAL PROJECTS FUND - 74
4410 Interest Income - - - - 4413 Supplemental Interest - - - 4529 State Grants 16,823,578 6,583,644 935,418 7,140,000 638,224 4543 County Grants - - 1,000,000 - - 4545 Measure M Regional 411,548 95,298 193,018 238,610 3,723,475 4569 Federal Grants 2,000,000 1,259 705,768 2,805,000 - 4580 Other Agency Contributions 54,423 72,848 - - 506,248 4582 Emergency Management Reimb - - - - -
Revenue Detail by Fund
Second Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q2
July-Dec
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4609 Traffic Mitigation Fees - 84,000 - - - 4631 Development Agreement Fees 77,244 25,635 151,822 - 110,515 4737 Damage Repair 1,753 18,925 233,340 - 6,963 4830 Miscellaneous 14,676 171,517 341,859 - 34,051 4834 Contributed Asset fr Developer - - 4,457 - 316,541 4840 Bond/Loan Proceeds 8,894,000 - - - - 4999 Revenue Allocation (8,894,000) - - - - Total Capital Projects Fund 19,383,221 $ 7,053,127 $ 3,565,682 $ 10,183,610$ 5,336,017 $ SUCCESSOR AGENCY FUNDS - 80-89
4065 Taxes/ROPS 8,964,690 9,270,595 11,403,609 15,012,851 - 4410 Interest Income 734,373 762,356 975,684 25,000 (54,059) 4412 Unrealized Gain/Loss on Invest (156,553) 10,891 110,355 - 19,300 4414 Lease Interest Income - 9,300 3,679 - - 4439 GASB 87 Lease Revenue - (8,464) (12,312) - - 4420 Rents 9,912 - - - 4810 Sale of Propert y 10,700,000 - - 4830 Miscellaneous 50 - - - 4840 Bond Proceeds - - - - 4842 Premium on Bond Sales 992,015 992,015 992,015 318,370 924,118 4843 Loan Repayment/Rehab&Seismic 283,697 160,457 67,408 - 9,680 4999 Revenue Allocation (283,697) (160,457) - - (9,680) Total Successor Agency Fund 10,544,487 $ 11,036,694 $ 24,240,438 $ 15,356,221 $ 889,359 $ COMMUNITY FACILITIES DISTRICT - 96
4830 Miscellaneous - 55,000 - - - Total CFD Fund - $ 55,000$ - $ - $ - $ GRAND TOTAL REVENUES 244,904,097 $ 253,494,093 $ 285,983,083 $ 271,116,514 $ 94,825,010 $