Expenditure Summary by Department
Third Quarter
Fiscal Year 2025-26
Attachment 2
Actual Actual Actual
Adopted
Budget
Q3
Jan-Mar
Dept. Description 2022-23 2023-24 2024-25 2025-26 2025-26 GENERAL FUND - 10
2110 City Council 513,657 444,110 483,634 399,527 342,590 2121 City Manager 2,717,567 2,757,326 3,220,274 4,126,623 2,613,058 2125 City Clerk 585,464 609,973 734,636 762,782 513,181 Total City Manager 3,303,031 3,367,300 3,954,910 4,889,405 3,126,239 2161 Admin Svcs Administration 564,961 605,545 605,224 734,415 368,127 2163 Fiscal Services 1,509,746 1,839,326 1,770,554 1,941,720 1,382,319 2164 Purchasing 290,822 285,412 376,118 418,959 291,505 2165 Revenue & Utility Services 555,734 590,422 654,591 686,343 494,049 Total Administrative Services 2,921,263 3,320,705 3,406,486 3,781,437 2,536,000 2171 Human Resources 627,996 558,382 666,723 680,218 414,255 2182 General Government (932,157) (1,690,371) (580,992) (4,634,953) (2,863,621) 2221 Fire Administration 1,001,692 1,368,127 1,335,791 1,383,144 1,008,661 2222 Fire Operations 27,140,985 31,354,394 35,944,217 35,542,258 28,506,408 2223 Fire Prevention 784,940 809,634 794,883 923,415 633,642 2224 Fullerton / Brea Command (192,464) - - - - Total Fire 28,735,152 33,532,155 38,074,891 37,848,817 30,148,711 2271 Police Administration 3,735,782 3,903,612 4,599,701 3,984,564 3,439,316 2272 Community Services Bureau 1,639,807 2,075,017 2,471,311 1,914,588 1,890,199 2276 Narcotics/Vice Bureau 1,414,225 1,531,198 1,640,562 1,827,094 1,420,990 2277 Patrol Bureau 29,587,112 30,550,321 38,378,788 31,790,174 25,291,984 2278 Traffic Bureau 3,553,450 4,119,603 4,753,608 5,477,909 3,906,222 2279 Prof Standards Bureau 3,132,678 3,377,314 3,019,548 2,882,686 2,236,453 2281 Communications Center 2,606,252 2,748,343 2,817,355 2,692,262 2,194,000 2282 Technical Services Bureau 1,703,705 2,148,986 2,393,686 2,586,125 1,866,156 2286 Jail 698,521 772,925 782,137 884,194 562,584 2289 Gang Unit 1,319,509 1,464,221 1,729,413 1,511,019 1,225,835 2291 Crimes Property Unit 5,438,569 5,771,823 6,185,216 8,444,034 5,594,143 2292 Intelligence Unit 73 166 - - - Total Police 54,830,228 58,464,115 68,771,962 63,994,648 49,627,882 2311 CED Administration 795,439 954,581 1,086,298 1,478,186 844,519 2312 Planning 2,047,750 1,388,738 1,701,567 1,881,384 1,187,993 2313 Building & Safety 2,398,265 2,156,296 2,336,224 2,713,265 1,961,733 2314 Economic Development 58,084 45,504 70,011 58,500 143,167 2319 Code Enforcement 863,480 954,844 1,101,146 1,261,435 903,922 Total Community & Econ. Development 6,163,016 5,499,964 6,295,246 7,392,771 5,041,335 2322 General Engineering 1,894,279 2,231,108 2,369,498 2,449,592 1,502,456 2324 Project Dev. & Design 383,262 336,748 568,120 410,556 533,786 2325 Traffic Engineering 430,778 575,188 570,726 617,027 543,029 2411 Public Works Administration 347,574 329,628 402,446 470,108 455,561 2413 Building & Facility Maintenance 1,251,111 1,422,351 1,284,231 1,423,205 891,502 2419 Street Maintenance 1,284,974 1,589,923 2,072,122 1,808,869 1,378,676 2423 Landscape Maintenance 3,425,581 3,696,014 4,237,329 4,635,048 3,206,971 Total Public Works 9,017,558 10,180,959 11,504,471 11,814,405 8,511,981 Total General Fund - 10 105,179,745$ 113,677,318$ 132,577,330$ 126,166,277$ 96,885,373$
Expenditure Summary by Department
Third Quarter
Fiscal Year 2025-26
Attachment 2
Actual Actual Actual
Adopted
Budget
Q3
Jan-Mar
Dept. Description 2022-23 2023-24 2024-25 2025-26 2025-26 INFRASTRUCTURE FUND - 11
2182 General Government 15 23 52 - - Total Infrastructure Fund - 11 15$ 23$ 52$ -$ -$ LIBRARY FUND - 13
2521 Library 3,641,251 4,368,652 4,647,200 4,878,964 3,376,215 Total Library Fund - 13 3,641,251$ 4,368,652$ 4,647,200$ 4,878,964$ 3,376,215$ PARKS & RECREATION FUND - 15
2410 Public Works Maintenance 800 830 - 6,514 2511 P&R Administration 1,449,577 1,508,564 1,554,708 1,471,016 1,036,800 2514 Parks 1,024,532 1,057,810 1,161,061 1,189,653 799,698 2515 Fullerton Community Center 2,196,961 2,776,261 3,448,090 3,596,976 2,235,955 2516 Recreation 842,381 583,169 661,950 679,646 449,236 Total Parks & Recreation Fund - 15 5,513,451$ 5,926,604$ 6,826,639$ 6,937,291$ 4,521,689$ -
TOTAL GENERAL OPERATING FUNDS 114,334,462$ 123,972,597$ 144,051,221$ 137,982,532$ 104,783,277$ WEST COYOTE HILLS ENDOWMENT - 20
2320 Public Works 19 10 7 - - Total W. Coyote Endowment Fund 19$ 10$ 7$ -$ -$ OPIOID LITIGATION SETTLEMENT - 21
2120 City Manager - 1,465 185,436 200,000 820,201 2180 General Government - 4 15 - - Total Opioid Litigation Settlement Fund -$ 1,468$ 185,451$ 200,000$ 820,201$ AIR QUALITY IMPROVEMENT FUND - 22
2310 Community & Econ Development - - - 2320 Public Works 5,026 - 10,000 - 2431 Air Quality Management - 5,505 4,316 - 2,942 Total AQMD Fund 5,026$ 5,505$ 4,316$ 10,000$ 2,942$ -
SANITATION FUND - 23
2120 City Manager 3,943 12,635 35,373 - 27,326 2160 Administrative Services 35,333 43,022 52,044 58,843 43,780 2170 Human Resources - - - 2180 General Government 13,103 24,497 31,069 892 2220 Fire - -
2320 Public Works 7,360,123 7,762,444 7,893,313 8,734,338 5,225,191 Total Sanitation Fund 7,412,502$ 7,842,597$ 8,011,799$ 8,793,181$ 5,297,189$ -
MEASURE M TURNBACK/M2 FUND - 25
2320 Public Works 266,580 284,156 250,183 217,000 54,537 2510 Parks & Recreation 124,022 228,081 387,835 370,406 249,445 Total Measure M2 Fund 390,602$ 512,237$ 638,018$ 587,406$ 303,982$ HOUSING FUND - 26
2310 Community & Econ Development 11,348 319,000 408,771 714,839 344,782 2180 General Government - - - - - Total Housing Fund 11,348$ 319,000$ 408,771$ 714,839$ 344,782$
Expenditure Summary by Department
Third Quarter
Fiscal Year 2025-26
Attachment 2
Actual Actual Actual
Adopted
Budget
Q3
Jan-Mar
Dept. Description 2022-23 2023-24 2024-25 2025-26 2025-26 FTV CABLE-PEG ACCESS FUND - 27
2120 City Manager 30,628 123,495 57,381 194,856 50,722 2270 Police - 48,535 307 - - Total FTV Cable-PEG Fund 30,628$ 172,030$ 57,688$ 194,856$ 50,722$ SB2/PLHA FUND - 28
2310 Community & Econ Development 214,602 2,122,540 1,718,032 604,410 (647,448) Total SB2/PLHA Fund 214,602$ 2,122,540$ 1,718,032$ 604,410$ (647,448)$ SB1/RMRA FUND - 29
2180 General Government 622 329
2320 Public Works 710 655 - 439 - Total SB1/RMRA Fund 710$ 655$ 622$ 439$ 329$ GAS TAX FUND - 30
2320 Public Works 3,304,947 3,423,910 4,188,507 4,284,367 2,955,770 2180 General Government - - - - - Total Gas Tax Fund 3,304,947$ 3,423,910$ 4,188,507$ 4,284,367$ 2,955,770$ GRANTS FUND - 32
2120 City Manager 2,190,000 252,753 1,017 - 2220 Fire 149,760 281,864 24,376 - 88,686 2270 Police 1,395,161 1,152,265 1,213,236 947,740 996,880 2310 Community & Econ Development 437,566 11,048,752 229,264 461,693 158,330 2320 Public Works 2,500 421,035 81,411 - 38,179 2520 Library - - - 2510 Parks & Recreation 100,334 92,326 97,285 263,255 115,253 Total Grants Fund 4,275,321$ 13,248,995$ 1,646,589$ 1,672,688$ 1,397,328$ SLES FUND - 33
2270 Police 359,869 412,076 426,964 211,054 436,205 Total SLES Fund 359,869$ 412,076$ 426,964$ 211,054$ 436,205$ ASSET SEIZURE FUND - 34
2270 Police 599,441 569,968 487,854 406,899 437,763 Total Asset Seizure Fund 599,441$ 569,968$ 487,854$ 406,899$ 437,763$ CDBG FUND - 35
2310 Community & Econ Development 739,591 850,282 1,140,990 1,407,083 507,467 Total CDBG Fund 739,591$ 850,282$ 1,140,990$ 1,407,083$ 507,467$ DRAINAGE CAPITAL OUTLAY FUND - 36
2320 Public Works 205,640 220,187 217,021 317,276 194,612 3000 Capital Improvements - - - 330,000 5,964 2180 General Government - - - - - Total Drainage Capital Outlay Fund 205,640$ 220,187$ 217,021$ 647,276$ 200,576$ ARPA FUND - 38
2121 City Manager 23,377 19,209 26,028 26,822 21,034 2160 Administrative Services 111,192 126,213 123,955 169,593 80,149 2182 General Government 1,815,357 572,931 210,771 - 2320 Public Works - - - - 14,551 Total ARPA Fund 1,949,926$ 718,353$ 360,754$ 196,415$ 115,734$ AIRPORT FUND - 40
2320 Public Works 2,376,919 5,160,925 2,509,392 2,272,373 1,538,308
Expenditure Summary by Department
Third Quarter
Fiscal Year 2025-26
Attachment 2
Actual Actual Actual
Adopted
Budget
Q3
Jan-Mar
Dept. Description 2022-23 2023-24 2024-25 2025-26 2025-26 3000 Capital Improvements - (520) 7,147 - 2180 General Government - - - - - Total Airport Fund 2,376,919$ 5,160,405$ 2,516,539$ 2,272,373$ 1,538,308$ CNG FACILITY - 41
2410 Public Works Maintenance 113,584 65,404 148,421 237,441 143,274 2180 General Government - - - - - Total CNG Facility 113,584$ 65,404$ 148,421$ 237,441$ 143,274$ BREA DAM FUND - 42
2320 Public Works 1,444 1,043 - 2510 Parks & Recreation 4,357,650 4,361,648 5,817,574 4,420,681 1,128,725 2180 General Government - - - - - 3000 Capital Improvements - - (554,300) - - Total Brea Dam Fund 4,357,650$ 4,363,093$ 5,264,317$ 4,420,681$ 1,128,725$ WATER FUND - 44
2110 City Council (7,317) 8,771 8,947 7,678 7,173 2120 City Manager 3,943 15,749 35,758 - 27,327 2125 City Clerk 22,529 18,247 19,772 - 3,313 2160 Administrative Services 1,469,562 1,624,534 1,518,627 1,479,203 1,103,107 2170 Human Resources - - - - 2320 Public Works 29,567,682 32,533,037 40,417,426 41,730,893 31,380,582 2510 Parks & Recreation 48,711 40,419 64,994 85,735 70,508 2180 General Government - - - 3000 Capital Improvements 437,574 100,227 529,710 16,100,000 11,569,648 Total Water Fund 31,542,684$ 34,349,756$ 42,575,000$ 59,403,509$ 44,161,658$ WHITING/LEMON PARKING FUND - 45
2320 Public Works 85,711 13,354 45,165 48,721 41,283 2180 General Government - (9) (7) - - Total Whiting/Lemon Parking Fund 85,711$ 13,345$ 45,158$ 48,721$ 41,283$ REFUSE COLLECTION FUND - 46
2120 City Manager - 106 34,144 25,866 2160 Administrative Services 73,457 113,123.80 127,831 154,678 111,498 2180 General Government - - - - 2320 Public Works 13,892,415 15,435,132 16,359,243 16,079,359 11,169,408 Total Refuse Collection Fund 13,965,872$ 15,548,256$ 16,487,180$ 16,268,181$ 11,306,772$ SEWER ENTERPRISE FUND - 47
2120 City Manager 3,943 15,749 35,758 27,327 2160 Administrative Services 35,042 43,898 53,320 58,843 43,780 2170 Human Resources - - - 2180 General Government - - - 2320 Public Works 5,896,032 5,050,911 5,097,882 5,021,642 3,415,684 3000 Capital Improvements 255,565 (70,954) (669,566) 1,000,000 631,270 Total Sewer Fund 6,190,582$ 5,039,604 4,517,394$ 6,080,485$ 4,118,061$ LIABILITY INSURANCE FUND - 62
2170 Human Resources 9,666,649 (5,155,158) 12,140,549 10,750,000 10,429,628 2170 Allocated Costs (12,459,521) (11,632,927) (10,750,000) (8,120,285) 2180 General Government - - - - - Total Liability Insurance Fund (2,792,873)$ (5,155,158)$ 507,623$ -$ 2,309,343$ VEHICLE REPLACEMENT FUND - 64
2320 Public Works 1,525,205 1,453,040 3,282,154 2,749,605 3,532,177 2320 Allocated Costs (2,948,413) (2,616,652) (3,298,678) (3,449,101) (2,611,091) 3000 Capital Improvements - - (1,568,716) - - Total Vehicle Replacement Fund (1,423,208)$ (1,163,612)$ (1,585,240)$ (699,496)$ 921,086$
Expenditure Summary by Department
Third Quarter
Fiscal Year 2025-26
Attachment 2
Actual Actual Actual
Adopted
Budget
Q3
Jan-Mar
Dept. Description 2022-23 2023-24 2024-25 2025-26 2025-26 WORKERS COMP FUND - 65
2170 Human Resources 2,594,288 3,163,220 4,111,904 3,564,255 2,634,761 2170 Allocated Costs (4,082,954) (3,332,146) (2,426,498) (3,564,255) (2,432,208) 2180 General Government - - - - - Total Workers Comp Fund (1,488,665)$ (168,926)$ 1,685,406$ -$ 202,553$ GROUP INSURANCE FUND - 66
2160 Administrative Services - - - - 2170 Human Resources 7,229,109 7,723,700 7,653,967 8,776,651 6,025,278 2170 Allocated Costs (6,983,274) (7,397,159) (8,071,217) (8,776,651) (6,566,161) 2180 General Government - - - - - Total Group Ins Fund 245,835$ 326,540$ (417,250)$ -$ (540,883)$ EQUIPMENT MAINTENANCE FUND - 67
2320 Public Works 4,023,252 4,100,216 4,219,812 4,896,725 3,039,426 2320 Allocated Costs (3,558,663) (5,049,960) (5,152,872) (4,854,630) (3,662,263) 2180 General Government - - - - - Total Equip Maint Fund 464,589$ (949,743) (933,060)$ 42,095$ (622,837)$ INFORMATION TECHNOLOGY FUND - 68
2166 Information Technology 8,241,076 8,821,397 6,231,010 8,441,791 6,457,529 2160 Allocated Costs (6,814,231) (8,016,110) (9,318,878) (8,775,885) (6,626,852) 2180 General Government - 24,043 - 3000 Capital IT Projects - - 2,715,526 992,768 516,278 Total Info Technology Fund 1,426,844$ 829,329$ (372,342)$ 658,674$ 346,955$ BUILDING MAINTENANCE FUND - 69
2320 Public Works 3,305,020 4,288,400 3,628,765 4,132,177 3,169,199 2320 Allocated Costs (3,168,643) (4,003,661) (4,745,026) (3,510,058) (2,561,154) 2180 General Government - - - - - Total Building Maint Fund 136,377$ 284,738$ (1,116,260)$ 622,119$ 608,045$ FACILITY CAPITAL REPAIR FUND - 70
2410 Public Works 13,384 11,894 11,325 11,078 59 2410 Allocated Costs (567,372) (569,543) (582,247) (675,960) (494,632) Total Facility Cap Repair Fund (553,988)$ (557,649)$ (570,922)$ (664,882)$ (494,573)$ CAPITAL PROJECTS FUND - 74
2320 Public Works - (739) 272,762 3000 Capital Improvements 22,249,118 22,335,143 20,827,853 15,063,535 11,215,263 Total Capital Projects Fund 22,249,118$ 22,334,404$ 21,100,616$ 15,063,535$ 11,215,263$ SUCCESSOR AGENCY FUNDS 80-89
2120 City Manager 18,608 15,721 10,223 - 106 2160 Administrative Services 63,730 33,529 25,733 - 23,596 2170 Human Resources 88 984 990 - - 2310 Community & Econ Development (47,937) 15,310 14,380 - - 2350 RDA/Successor Agency 1,608,433 1,376,232 850,743 9,047,795 428,645 3000 Capital Improvements - - - - - Total Successor Agency Fund 1,642,922$ 1,441,776$ 902,070$ 9,047,795$ 452,347$ GRAND TOTAL EXPENDITURES 212,374,693$ 236,154,028$ 253,661,691$ 270,714,675$ 193,842,199$