Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
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 24,913,020 4011 Property Tax - PY Secured 249,665 184,002 216,799 205,748 203,815 4012 Penalties/Delinquencies - PY 51,142 50,947 52,367 43,000 42,951 4015 Supplemental Roll 634,843 1,294,155 795,445 620,000 517,434 4020 Property Tax - CY Unsecured 905,744 907,172 984,564 1,135,722 968,970 4021 Prop Tax Collection Fees (186,649) (187,651) (189,654) (200,000) - 4030 Homeowners Subvention 132,774 20,226 65,545 143,000 - 4033 Property Tax In-Lieu 15,611,953 16,563,878 17,728,379 18,394,966 9,570,138 Total Property Taxes 50,816,796 53,790,177 57,012,086 58,044,816 36,216,328 4110 Sales & Use Tax 29,292,047 30,622,105 29,315,901 30,512,105 16,877,802 4112 Prop 172 1,201,784 1,253,809 1,191,957 1,285,566 862,026 4130 Transient Occupancy Tax 2,960,986 2,965,371 2,943,403 3,100,000 1,795,905 4131 Short Term Rentals TOT 179,476 278,120 229,712 300,000 301,920 4150 Business Registration 1,213,710 1,260,798 1,220,442 1,250,000 1,012,492 4151 Oil Extraction Taxes - - - 10,000 - 4170 Real Estate Transfer Tax 1,197,567 712,780 863,740 965,000 415,351 Total Other Taxes 36,045,570 37,092,982 35,765,154 37,422,671 21,265,497 4220 Development Permits 2,075,328 2,595,094 1,724,748 1,800,000 1,471,218 4223 Building Permit Surcharge 51,066 68,030 55,746 - - 4225 Dep. Inspector Cert. Fee 3,846 3,396 5,151 5,000 4,366 4226 Parking Permit Fees 19,284 12,158 15,848 12,000 34,028 4228 Fireworks Permits 35,646 27,426 924 43,500 43,500 4260 Public Works Permits 68,614 60,774 320 72,074 300,047 4270 Police Alarm Permits 270,581 256,151 70,507 250,000 175,845 4280 Other Licenses & Permits 105,597 103,539 237,019 146,119 86,122 4282 Hazardous Mat Disclosures 2,125 - 111,023 - 320 4283 Underground Tank Permits 12,061 8,142 3,636 - 384 4284 Overload Permits 21,982 21,142 26,722 23,543 23,782 4285 Encroachment Permits 70,373 51,986 40,977 48,792 95,077 Total Licenses & Permits 2,736,502 3,207,839 2,292,621 2,401,028 2,234,688 4330 Other Court Fines - Fund 10 1,484,927 1,732,882 2,055,124 1,675,000 1,052,772 4360 Administrative Citation 71,380 113,710 9,038 130,100 16,076 Total Fines & Penalties 1,556,307 1,846,592 2,064,162 1,805,100 1,068,847 4410 Interest Income (44,622) 415,212 478,635 361,230 (65,843) 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 1,237,563 928,172 4418 Cell Tower Rent 413,094 403,999 374,213 457,600 401,313 4419 Park Property Lease - - - 225,000 - 4420 Rents 727,784 757,707 804,620 760,800 665,198 4421 Parks & Rec Facility Rent - - - - - 4424 Vista Park Lease - 726,345 643,043 640,000 399,556 4429 Fire Dept Lease 619,964 75,787 - - - 4439 GASB 87 Lease Revenue - (83,665) (52,614) - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4440 General Concessions 98,565 383,260 63,187 75,787 44,147 4441 R-O-W Impact Fee 75,787 - 383,260 383,260 287,445 4445 Prisoners Welfare 383,260 - 23 1,000 57 4460 Franchise Fees 4,269,636 4,787,544 5,534,009 4,500,000 2,247,239 4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 6,623,238 9,106,499 10,438,850 8,642,240 4,987,134 GENERAL FUND - 10
4512 MVL In-Lieu Tax 161,078 147,996 178,344 150,000 226,850 4527 POST 24,281 17,083 5,812 20,000 11,039 4528 State Mandated Cost Reimb 65,055 - 54,782 100,000 36,388 4569 Federal Grants 1,000 - - - 53,008 4570 Federal Dept. of Justice - - - - - 4580 Other Agency Contributions 1,261,939 532,460 445,019 499,725 1,400,672 4581 Parks Maint - School Dist 46,655 175,000 - - - Total Other Agencies 1,560,008 872,539 683,957 769,725 1,727,957 4600 Planning Fees 592,095 964,454 524,737 507,260 322,432 4608 Seismic Fees 1,319 917 350 - 488 4611 Microfilming Fees 33,775 37,679 26,226 20,000 12,861 4612 Sale of Maps & Publications 16,254 11,212 31,768 8,550 26,346 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 1,084,233 4618 Refuse Services 790,477 643,652 665,845 750,028 511,862 4619 CRV 213,799 - 18,000 - 144,000 4621 San. District Connection 5,768 11,652 5,718 10,000 17,126 4627 SB1473 Collection Fees 428 - 1,483 200 929 4628 Plan Check Premium In-House 5,823 546 126 - 1,911 4631 Development Agreement Fees - - 106,250 - - 4632 I nspection Premium In-House 5,532 11,204 11,255 3,500 5,450 4633 Business License Review 23,384 26,819 21,523 14,000 15,730 4640 Misc Fire Fees 325,559 318,886 354,157 1,057,500 396,213 4641 Paramedic Fees for Service - - 83,536 - 57,730 4643 Paramedic Subscription - Res. 733,845 714,060 (156,841) 700,000 33,407 4644 Ambulance Billing 4,342,541 5,329,849 6,809,703 6,000,000 4,858,754 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 17,924 4648 Fire Bldg Plan Ck/Inspection 23,574 26,945 43,231 30,000 48,796 4649 Advanced Life Support - - - - - 4676 Vehicle Charging Station Fees 7,365 6,863 18,380 6,600 26,608 4680 Parking Fees 145,820 144,211 138,808 275,000 94,345 4681 Documentation Assistance Fees 15 - - - - 4710 M isc Check Fees 5,339 10,555 4,007 1,000 3,409 4714 Witness Fees 1,710 915 1,540 8,200 5,205 4719 Inspection Prem - Outside Svc 8,315 3,540 1,638 2,000 1,911 4721 Construction Mgt Reimb - - - - - 4730 Misc Police 664,784 1,249,697 1,129,377 1,532,147 651,740 4731 Public Works Fees 467,851 1,010,240 1,223,113 1,072,609 973,602 4737 Damage Repair 33,522 25,817 71,016 40,000 112,937 4799 Misc. Fees - 16,624 1,995 - 698 Total Charges for Service 10,523,012 12,363,504 12,178,345 14,344,359 9,433,183
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4810 Sale of Property 12,528 5,691 2,185 5,000 550,577 4812 Unrealized Gain/Loss on Invest - - - 979,349 4815 Donations 297,123 249,433 343,684 352,562 681,653 4822 Misc Reimbursements/Rebates - 56,631 13,940 15,000 70,847 4824 Admin Indirect Cost 100,247 1,464,903 1,303,731 1,524,564 - 4830 Miscellaneous 81,550 201,964 1,710 10,000 95,623 4844 GASB 96 Financing - 169,035 150,115 - - 4838 Escheated Unclaimed - - - - 699,452 4872 Restricted PD Contribution - - 194,815 107,983 4999 Revenue Allocation - (1,464,903) (1,303,731) - - Total Other Revenue 491,448 682,753 706,448 1,907,126 3,185,484 Total General Fund 110,352,882$ 118,962,884$ 121,141,622$ 125,337,065$ 80,119,118$ INFRASTRUCTURE FUND - 11
4410 Interest Income (5,280) 3,398 35,513 10,000 79,615 4412 Unrealized Gain/Loss on Invest - - 2,143 - 4,057 Total Infrastructure Fund (5,280)$ 3,398$ 37,656$ 10,000$ 83,672$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 76,970 80,829 82,667 80,598 55,124 4350 Library Fines 4,207 73 219 4,100 165 4351 Interlibrary Loan Postage 89 68 26 100 24 4420 Rents 11,739 17,504 15,489 20,000 11,936 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 10,092 4658 Passport Photo Fee - 10,940 14,960 20,000 4,872 4735 Library Books Lost & Paid 116 5,307 3,309 - 2,206 4815 Donations 6,587 104,614 345,274 1,100 203,405 4844 G ASB 96 Financing - 10,090 - - - 4830 Miscellaneous Revenue 32,337 16,873 26 - 38 4870 Restricted Contributions 92,892 17,834 - 99,000 - Total Library Fund 224,936$ 305,112$ 531,109$ 324,898$ 287,862$ 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 79,389 4420 Rents 129,445 81,573 180,528 106,800 110,244 4421 Facility Rental 490,616 600,275 743,654 826,500 595,138 4424 Vista Park Restaurant Lease 45,375 - - - - 4438 Field Use Charges 120,285 139,168 184,564 120,000 113,199
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4439 GASB 87 Lease Revenue - (4,316) (6,464) - - 4440 General Concessions 8,156 8,618 9,641 8,000 7,703 4529 State Grants - - - 125,000 - 4580 Other Agency Contributions - - - 50,000 - 4685 Parks & Recreation Fees 458,567 456,278 625,185 584,425 454,127 4815 Donations 148,000 14,750 54,467 101,000 73,202 4830 Miscellaneous 19,032 48,435 14,887 17,000 28,557 4831 Museum Center - - - - - Total Parks & Recreation Fund 1,528,968$ 1,472,954$ 1,951,984$ 2,044,577$ 1,461,559$ TOTAL GENERAL OPERATING FUNDS 112,101,506$ 120,744,349$ 123,662,372$ 127,716,540$ 81,952,211$ WEST COYOTE HILLS ENDOWMENT - 20
4410 Interest Income (2,350) (3,086) 11,101 - 9,311 4815 Donations 103,038 298,425 6,261 - 1,762 Total W. Coyote Endowment Fund 100,688$ 295,339$ 17,362$ -$ 11,073$ OPIOID LITIGATION SETTLEMENT - 21
4410 Interest Income - - 2,313 - 22,260 4412 Unrealized Gain/Loss on Invest - - (660) - 660 4526 Opioid Litigtation Abatement - - 52,135 - 648,040 4744 Opioid Litigtation Subdivision - - 103,827 - 183,750 Total Opioid Litigation Settlement Fund -$ -$ 157,615$ -$ 854,710$ AIR QUALITY IMPROVEMENT FUND - 22
4410 Interest Income 4,134 11,612 31,759 15,600 19,584 4412 Unrealized Gain/Loss on Invest (26,818) 1,128 18,668 - 5,434 4517 Motor Vehicle Air Quality Fees 134,334 137,942 240,444 181,000 140,206 4580 Other Agency Contributions - - - - - Total Air Quality Fund 111,650$ 150,682$ 290,870$ 196,600$ 165,225$ SANITATION FUND - 23
4410 Interest Income 5,105 9,430 (2,053) 58,136 (27,314) 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 4,968,490 4737 Damage Repair 1,846 4,272 12,222 - 7,587 Total Sanitation Fund 6,333,780$ 6,592,808$ 6,017,953$ 7,258,136$ 4,946,049$ MEASURE M2 FUND - 25
4410 Interest Income 15,176 63,193 228,457 72,925 170,606 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 2,238,721 Total Measure M2 Fund 3,123,807$ 3,288,628$ 3,674,713$ 3,839,156$ 2,448,328$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
HOUSING FUND - 26
4410 Interest Income 262,784 264,679 276,005 275,350 16,332 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 287,768 360,213 237,193 150,000 118,404 4998 Allocation to Notes Receivable (287,768) (360,213) (237,193) (150,000) (118,404) Total Housing Fund 237,755$ 272,160$ 302,710$ 275,350$ 34,557$ FTV CABLE-PEG ACCESS FUND - 27
4410 Interest Income 4,007 11,157 34,252 16,015 9,947 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 73,801 4844 GASB 96 Financing - - 1,576 - - Total FTV Cable-PEG Access Fund 177,205$ 219,450$ 235,979$ 216,015$ 89,044$ 41%
SB2/PLHA FUND - 28
4410 Interest Income 839 520 (1) - (15,692) 4412 Unrealized Gain/Loss on Invest (5,040) 4,674 6 - 0 4529 State Grant 2,362 1,070,068 - 590,205 - Total SB2/PHLA Fund (1,839)$ 1,075,261$ 5$ 590,205$ (15,692)$ SB1/RMRA FUND - 29
4410 Interest Income 19,288 50,170 211,614 81,816 192,974 4412 Unrealized Gain/Loss on Invest (81,016) (36,435) 73,953 - 37,779 4515 Gas Tax SB1/RMRA 2,815,910 3,188,176 3,652,604 3,695,101 2,637,049 Total SB1/RMRA Fund 2,754,181$ 3,201,911$ 3,938,172$ 3,776,917$ 2,867,801$ GAS TAX FUND - 30
4410 Interest Income 9,403 13,260 38,702 61,020 23,627 4412 Unrealized Gain/Loss on Invest (20,388) (9,532) 19,795 - 6,799 4513 Gas Tax - 2106 485,234 521,551 551,420 570,291 302,409 4514 Gas Tax - 2103 1,099,561 1,175,778 1,375,849 1,282,119 1,328,469 4518 Gas Tax - 2107 936,847 1,131,584 1,170,125 1,235,003 628,709 4535 Gas Tax - 2105 775,090 823,098 858,838 896,364 467,552 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$ 2,774,315$ GRANTS FUND - 32
4410 Interest Income - - - - 6,186 4529 State Grants 212,035 3,060,659 11,320,461 - 1,629,328 4543 County Grants - - - - - 4563 Older Americans Act Grant 68,947 75,749 83,687 100,000 28,230 4567 Program Income 52,838 108,865 53,910 - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4568 HOME Grant 56,648 65,724 100,172 546,530 1,036,385 4569 Federal Grants 487,604 923,709 568,389 608,638 1,071,662 4580 Other Agency Contributions 174,100 47,250 19,642 532,361 239,000 4685 Park & Rcereation Fees - -
4814 HOME DAP Repayment - - - 40,000 175,903 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$ 4,250,123$ SLES FUND - 33
4529 State Grants 345,673 359,869 412,076 300,000 426,964 Total SLES Fund 345,673$ 359,869$ 412,076$ 300,000$ 426,964$ ASSET SEIZURE FUND - 34
4410 Interest Income 1,612 6,062 14,578 10,679 16,439 4412 Unrealized Gain/Loss on Invest (6,946) (4,763) 8,501 - 2,621 4569 Federal Grants - - - 15,000 - 4570 Federal Dept of Justice 365,140 828,227 540,473 500,000 538,969 4580 Other Agency 24,289 77,169 1,008 - 30,746 4810 Sale of Real&Personal Property - - 44,000 - - 4730 Miscellaneous 5,425 - - - 2,029 Total Asset Seizure Fund 389,520$ 906,694$ 608,559$ 525,679$ 590,804$ CDBG FUND - 35
4562 CDBG 2,763,633 1,324,491 1,532,300 1,747,680 857,796 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$ 876,819$ DRAINAGE CAPITAL OUTLAY FUND - 36
4410 Interest Income 25,394 62,307 168,941 93,795 118,300 4412 Unrealized Gain/Loss on Invest (116,306) (23,701) 105,592 - 26,765 4620 Sanitation Fees 1,499,905 631,857 665,728 800,000 482,293 Total Drainage Capital Outlay Fund 1,408,993$ 670,463$ 940,262$ 893,795$ 627,358$ 70%
TRAFFIC SAFETY FUND - 37
4310 Motor Vehicle Fines 131,300 227,031 272,442 200,000 227,954 Total Traffic Safety Fund 131,300$ 227,031$ 272,442$ 200,000$ 227,954$ ARPA FUND - 38
4410 Interest Income 85,724 262,394 1,125,962 - 512,842 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$ -$ 10,826,017$
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
PARK DWELLING FUND - 39
4410 Interest Income 9,979 17,025 68,162 94,928 54,603 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) 4,315,180 865,441 Total Park Dwelling Fund 218,950$ 293,081$ (76,432)$ 4,410,108$ 929,341$ AIRPORT FUND - 40
4060 Aircraft Taxes 113,521 226,853 123,987 249,538 145,513 4226 Parking Permits 600 320 480 480 360 4410 Interest Income 32,307 36,107 101,346 39,718 62,888 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 35,926 4420 Rents 43,956 2,026 22,023 1,476 7,956 4430 Fixed-Base Operators 553,939 560,069 576,606 588,072 442,140 4431 Hangar Admin Fee 7,788 4,950 5,400 4,000 3,500 4432 Hangar Rental 1,122,606 1,141,540 1,238,324 1,325,449 1,034,472 4433 Fuel Flowage Fee 48,117 38,674 56,171 50,000 51,170 4434 Tie-Downs 93,654 111,815 158,105 122,997 132,646 4436 Visitor Aircraft Parking 5,874 12,450 11,324 13,695 12,441 4438 F ield Usage Charges 2,888 1,475 2,656 2,000 2,175 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 D
amage Repair 2,300,000 - 9,559 5,324 - 4840 Bond Proceeds 269,666 - - - - 4830 Miscellaneous 2,485 1,723 - 3,000 45 Total Airport Fund 7,067,340$ 2,690,221$ 3,196,145$ 3,631,489$ 1,920,082$ 53%
COMPRESSED NATURAL GAS (CNG) - 41
4410 Interest Income 709 (243) (2,218) - (2,989) 4412 Unrealized Gain/Loss on Invest (2,672) 2,818 (123) - (440) 4420 Rents - - - - - 4674 CNG Sales 150,102 285 (7) 120,000 13,564 Total CNG Fund 148,140$ 2,859$ (2,348)$ 120,000$ 10,135$ BREA DAM RECREATIONAL FUND - 42
4410 Interest Income 32,103 39,626 86,576 - 66,644 4412 Unrealized Gain/Loss on Invest (53,364) (15,400) 56,197 - 11,515 4414 Lease Interest Income - 26,958 26,241 - - 4418 Cell Tower Rent 32,984 32,657 33,238 32,000 27,108 4419 Park Property Lease 24,872 25,426 66,498 24,000 30,822 4420 Rents 2,000 42,000 2,000 - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4421 Facility Rentals 49,536 63,975 69,236 41,000 38,389 4438 Field Use Charges 203,886 230,882 183,243 210,000 149,348 4439 GASB 87 Lease Revenue - (3,437) (4,804) - - 4440 General Concessions 316 1,289 1,369 2,000 1,445 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 2,309,771 4694 Brea Dam Fees 360,357 348,057 359,824 306,300 301,388 4815 Donations 13,950 30,000 40,040 44,000 17,977 4830 Miscellaneous (451,715) 451,921 - - - Total Brea Dam Fund 3,797,231$ 4,752,656$ 4,387,862$ 4,116,300$ 2,954,407$ WATER FUND - 44
4260 Public Works Permits 38,216 32,631 45,209 40,000 58,818 4280 Other Licenses & Permits - - - - 0 4281 Temp Water Permits 5,958 6,402 10,283 5,500 6,049 4410 Interest Income 162,645 518,374 1,509,481 600,000 1,017,642 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 319,362 342,739 301,369 320,000 248,105 4439 GASB 87 Lease Revenue - (3,371) (9,840) - - 4442 Undergound Locating Svc Impact 270,000 270,000 270,000 148,500 111,375 4529 State Grants 345,758 (231,013) 1,554 - 3,633,844 4569 Federal Grants 143,116 - - - - 4580 Other Agency 19,340 39,975 165,329 - 85,859 4612 S ale of Maps & Publications 1,974 1,629 12,120 3,300 8,101 4614 Plan Check Fees 45,487 45,151 43,025 40,000 38,410 4660 Water Sales 46,590,370 45,325,317 46,811,930 52,711,305 31,083,023 4661 Temp Water Sales 184,864 134,027 113,106 40,000 78,163 4662 Municipal Water Sales 1,086,503 998,577 1,025,066 1,100,000 836,152 4664 Front Footage Charges - - - - - 4665 Net Zero Water Impact Fee - - - - - 4666 Customer Service Charges 103,951 189,933 255,335 350,000 109,956 4667 Wtr Engineering Reimbursement - 377,922 - - 4668 Water Delinquent Charges 1,212,315 1,076,353 673,523 900,000 (39) 4670 Water System Reimb - Devel. 10,056 7,425 2,871 13,000 30,210 4671 Construction Mgmt Reimb - - - - - 4672 Water System Mod. Fees 13,948 11,300 16,591 13,000 20,408 4673 Water Cross-Connection Inspec 7,403 1,421 5,004 5,000 1,581 4710 Miscellaneous Fees & Charges 5,365 7,400 5,700 330 - 4734 Water Maintenance Charges 1,158 968 34,461 25,500 5,124 4737 Damage Repair 40,228 7,191 30,087 15,000 25,377 4810 Sale of Property 29,878 18,099 18,501 18,000 13,439 4830 Miscellaneous 213,078 11,007 130,217 50,000 23,240 4834 Contributed Assets 198, 170 77,325 108,525 - - 4838 Escheated Unclaimed - - - - 71,900 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$ 37,792,136$ 67%
WHITING-LEMON PARKING FUND - 45
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4410 Interest Income 4,123 (2,783) (9,518) - (9,017) 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 8,000 Total Whiting-Lemon Parking Fund 4,123$ 5,918$ (13,856)$ 10,000$ (2,602)$ REFUSE COLLECTION FUND - 46
4410 Interest Income 4,181 13,797 41,688 20,000 (20,317) 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 9,770,665 4618 Refuse Contract Fees - 134,171 - 144,293 - 4619 CRV - - 3,131 265,393 - 4626 AB939 Fees-Recycling Surcharge 438,682 512,934 512,230 500,000 327,742 4830 Miscellaneous - 356 - - 673,513 Total Refuse Fund 13,507,750$ 14,344,834$ 14,301,619$ 16,129,686$ 11,185,227$ SEWER ENTERPRISE FUND - 47
4251 Wastewater Discharge Permit 36,200 34,833 35,100 40,000 33,400 4410 Interest Income 36,828 89,253 210,127 187,650 158,931 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 5,461,909 4727 Damage Repair - - 75,482 - - 4810 Sale of Real&Personal Property - - 101 - - 4830 Miscellaneous 30,319 - - - 169,895 Total Sewer Fund 5,916,287$ 5,472,593$ 6,295,181$ 6,227,650$ 5,855,387$ LIABILITY INSURANCE FUND - 62
4410 Interest Income 78,508 221,287 695,468 350,000 610,325 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 8,387,195 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) (8,387,195) Total Liability Insurance Fund (463,107)$ 245,367$ 1,059,288$ 350,000$ 740,383$ VEHICLE REPLACEMENT FUND - 64
4410 Interest Income 19,890 62,353 201,257 80,000 170,358 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 2,474,009 4810 Sale of Property 100,394 257,698 252,955 - 35,843 4830 Miscellaneous 12,708 1,833 - - - 4834 Contributed Asset fr Developer 750,000 - - -
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
4999 Revenue Allocation (2,822,721) (2,823,044) (2,963,067) (3,267,439) (2,474,009) Total Vehicle Replacement Fund 760,912$ 320,091$ 538,381$ 80,000$ 237,763$ WORKERS COMP FUND - 65
4410 Interest Income 117,728 299,403 874,796 450,000 739,973 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 1,820,170 4811 PY Recoverable Costs 859 203 19 - 18,589 4820 Worker Comp Benefit Reimb 263,676 302,771 159,261 - 263,540 4999 Revenue Allocation (4,429,433) (4,082,954) (3,332,146) (2,461,660) (1,820,170) Total Workers Comp Fund (354,523)$ 668,321$ 1,515,596$ 450,000$ 1,162,765$ GROUP INSURANCE FUND - 66
4410 Interest Income 7,327 24,347 73,327 25,000 63,593 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 6,266,600 4815 Donations - - - - - 4823 Cigna Wellness Contributions 29,352 34,216 48,911 - 62,932 4830 Miscellaneous - - 1,728 - - 4999 Revenue Allocation (7,325,916) (6,983,274) (7,397,159) (8,728,641) (6,266,600) Total Group Insurance Fund (14,884)$ 57,363$ 161,919$ 25,000$ 137,670$ EQUIPMENT MAINTENANCE FUND - 67
4410 Interest Income 21,344 39,266 119,646 80,000 109,572 4412 Unrealized Gain/Loss on Invest (123,794) 33,988 60,430 - 19,963 4737 Damage Repair 41,072 47,807 13,320 - 139,420 4755 Equipment Maint 2,957,261 3,353,805 4,839,857 4,868,257 3,703,043 4810 Sale of Property - 789 - - - 4830 Miscellaneous 520 21 - - - 4999 Revenue Allocation (2,957,261) (3,353,805) (4,839,857) (4,868,257) (3,703,043) Total Equipment Maint Fund (60,857)$ 121,871$ 193,395$ 80,000$ 268,955$ INFORMATION TECHNOLOGY FUND - 68
4410 Interest Income 9,036 4,961 (21,721) 6,000 (32,445) 4412 Unrealized Gain/Loss on Invest (79,461) 71,920 10,520 - (6,395) 4420 Rents - 27,840 27,840 - - 4757 Information Technology 5,783,610 6,790,737 7,812,888 9,281,309 6,989,158 4999 Revenue Allocation (5,783,610) (6,790,737) (7,812,888) (9,281,309) (6,989,158) Total Information Tech. Fund (70,426)$ 104,721$ 43,639$ 6,000$ (38,840)$ BUILDING MAINTENANCE FUND - 69
4410 Interest Income 7,296 48,893 239,643 20,000 236,228 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 3,229,494 4822 Misc. Reimbursements / Rebates - 540,662 583,784 - - 4999 Revenue Allocation (2,769,009) (2,788,130) (3,572,559) (4,323,102) (3,229,494)
Revenue Detail by Fund
Third Quarter
Fiscal Year 2024-25
Attachment 1
Actual
Actual Actual
Adopted
Budget
Q3
July-Mar
Description 2021-22 2022-23 2023-24 2024-25 2024-25
Total Building Maint. Fund (54,858)$ 535,754$ 892,995$ 20,000$ 279,995$ FACILITY CAPITAL REPAIR FUND - 70
4410 Interest Income 10,533 28,124 71,145 40,000 54,230 4412 Unrealized Gain/Loss on Invest (46,194) (18,008) 48,977 - 11,953 4759 Facility Capital Repair 561,954 567,372 569,543 583,049 436,685 4815 Donations - - - - - 4999 Revenue Allocation (561,954) (567,372) (569,543) (583,049) (436,685) Total Facility Capital Repair Fund (35,661)$ 10,116$ 120,122$ 40,000$ 66,183$ CAPITAL PROJECTS FUND - 74
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 - - - - - 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 - 9,685 4830 Miscellaneous 14,676 171,517 341,859 - 34,051 4834 Contributed Asset fr Developer - - 4,457 - 431,041 4840 Bond/Loan Proceeds 8,894,000 - - - - 4999 R evenue Allocation (8,894,000) - - - - Total Capital Projects Fund 19,383,221$ 7,053,127$ 3,565,682$ 10,183,610$ 5,453,239$ SUCCESSOR AGENCY FUNDS - 80-89
4065 Taxes/ROPS 8,964,690 9,270,595 11,403,609 15,012,851 4,040,812 4410 Interest Income 734,373 762,356 975,684 25,000 (68,517) 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 - - - 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 - 17,097 4999 Revenue Allocation (283,697) (160,457) - - (17,097) Total Successor Agency Fund 10,544,487$ 11,036,694$ 24,240,438$ 15,356,221$ 4,915,714$ 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$ 187,821,603$