Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
GENERAL FUND - 10
4010 Property Tax - CY Secured 34,957,448 37,358,640 41,013,206 40,438,349 25,909,579 4011 Property Tax - PY Secured 184,002 216,799 246,859 205,748 255,034 4012 Penalties/Delinquencies - PY 50,947 52,367 65,321 43,000 49,111 4015 Supplemental Roll 1,294,155 795,445 885,066 620,000 477,193 4020 Property Tax - CY Unsecured 907,172 984,564 1,143,589 1,135,722 936,585 4021 Prop Tax Collection Fees (187,651) (189,654) (273,295) (200,000) - 4030 Homeowners Subvention 20,226 65,545 143,000 - 4033 Property Tax In-Lieu 16,563,878 17,728,379 19,140,275 20,288,692 9,824,085 Total Property Taxes 53,790,177 57,012,086 62,221,020 62,674,510 37,451,586 4110 Sales & Use Tax 30,622,105 29,315,901 29,267,933 31,308,118 18,112,253 4112 Prop 172 - Local Public Safety 1,253,809 1,191,957 1,315,383 1,285,566 830,242 4130 Transient Occupancy Tax 2,965,371 2,943,403 2,895,430 3,150,000 1,861,965 4131 Short Term Rentals TOT 278,120 229,712 343,631 300,000 234,936 4150 Business Registration 1,260,798 1,220,442 1,326,532 1,250,000 1,000,845 4151 Oil Extraction Taxes - - - 10,000 - 4170 Real Estate Transfer Tax 712,780 863,740 735,487 965,000 562,159 Total Other Taxes 37,092,982 35,765,154 35,884,396 38,268,684 22,602,401 4220 Development Permits 2,595,094 1,724,748 2,091,065 1,800,000 2,151,753 4223 Building Permit Surcharge 68,030 55,746 56,491 - 4225 Dep. Inspector Cert. Fee 3,396 5,151 5,660 5,000 3,002 4226 Parking Permit Fees 12,158 15,848 42,722 12,000 46,568 4227 General Plan Update Fees - - 1,855,329 - 4228 Fireworks Permits 27,426 924 44,396 43,500 45,285 4229 Sidewalk Vendor Permits - - 320 240 4260 Public Works Permits 60,774 320 208,622 140,000 275,759 4270 Police Alarm Permits 256,151 70,507 272,344 250,000 173,204 4280 Other Licenses & Permits 103,539 237,019 97,492 143,600 58,703 4282 Hazardous Mat Disclosures - 111,023 - - 4283 Underground Tank Permits 8,142 3,636 384 - 4284 Overload Permits 21,142 26,722 26,800 28,058 18,256 4285 Encroachment Permits 51,986 40,977 52,401 48,792 115,221 Total Licenses & Permits 3,207,839 2,292,621 4,754,026 2,470,950 2,887,991 4330 Other Court Fines - Fund 10 1,732,882 2,055,124 1,698,742 1,300,000 1,118,018 4360 Administrative Citation 113,710 9,038 34,286 130,100 20,873 Total Fines & Penalties 1,846,592 2,064,162 1,733,028 1,430,100 1,138,890 4410 Interest Income 415,212 478,635 205,748 445,000 (366,199) 4412 Unrealized Gain/Loss on Invest 226,817 811,197 227,388 - (147,537) 4414 Lease Interest Income 175,930 161,715 224,244 - 4417 Property Lease 1,237,563 1,237,563 1,237,563 1,237,563 928,172 4418 Cell Tower Rent 403,999 374,213 408,122 464,400 529,087 4419 Park Property Lease - - - 225,000 - 4420 Rents 757,707 804,620 991,272 906,214 763,227 4421 Parks & Rec Facility Rent - - - - 4424 Vista Park Lease 726,345 643,043 545,853 640,000 493,232 4429 Fire Dept Lease - - - - 4439 GASB 87 Lease Revenue (83,665) (52,614) (141,260) - 4440 General Concessions 75,787 63,187 63,094 75,787 50,587 4441 R-O-W Impact Fee 383,260 383,260 383,260 383,260 287,445 4445 Prisoners Welfare - 23 70 1,000 5 4460 Franchise Fees 4,787,544 5,534,009 5,030,545 4,900,000 2,166,268
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 9,106,499 10,438,850 9,175,899 9,278,224 4,704,289 GENERAL FUND - 10
4512 MVL In-Lieu Tax 147,996 178,344 226,850 225,000 219,967 4527 POST 17,083 5,812 18,663 10,000 19,658 4528 State Mandated Cost Reimb - 54,782 36,875 100,000 676,372 4569 Federal Grants - - 53,008 - 2,228 4570 Federal Dept. of Justice - - - - 4580 Other Agency Contributions 532,460 445,019 1,352,447 569,125 1,363,419 4581 Parks Maint - School Dist 175,000 - - - 97,055 Total Other Agencies 872,539 683,957 1,687,845 904,125 2,378,699 4600 Planning Fees 964,454 524,737 469,026 503,500 392,281 4608 Seismic Fees 917 350 882 - 769 4611 Microfilming Fees 37,679 26,226 14,935 20,000 5,868 4612 Sale of Maps & Publications 11,212 31,768 30,564 6,000 18,501 4613 Misc Filing/Cert Fees 3,062 - 5,269 - 4614 Plan Check Fees 1,768,460 1,018,691 1,156,729 2,265,031 952,998 4618 Refuse Services 643,652 665,845 1,263,794 750,028 2,289 4619 CRV - 18,000 216,038 216,000 126,000 4621 San. District Connection 11,652 5,718 22,194 10,000 26,237 4627 SB1473 Collection Fees - 1,483 929 200 943 4628 Plan Check Premium In-House 546 126 2,457 - 1,944 4631 Development Agreement Fees - 106,250 - - 35,734 4632 Inspection Premium In-House 11,204 11,255 6,716 3,500 9,754 4633 Business License Review 26, 819 21,523 20,985 14,000 14,787 4639 Fire Dept Research and Records - - 3,208 - 2,628 4640 Misc Fire Fees 318,886 354,157 532,437 683,000 513,660 4641 Paramedic Fees for Service - 83,536 57,776 - (92) 4643 Paramedic Subscription - Res. 714,060 (156,841) 34,148 190,000 13,252 4644 Ambulance Billing 5,329,849 6,809,703 6,988,032 10,128,000 6,899,841 4645 Paramedic Subscription - Bus. 2,
852 664 598 - 4647 Fire Dept - New business 22,793 22,049 10,992 31,000 9,642 4648 Fire Bldg Plan Ck/Inspection 26,945 43,231 66,641 30,000 59,602 4676 Vehicle Charging Station Fees 6,863 18,380 38,662 25,000 47,614 4680 Parking Fees 144,211 138,808 126,895 145,000 77,954 4710 Misc Check Fees 10,555 4,007 25,951 1,000 6,356 4714 Witness Fees 915 1,540 6,335 1,700 3,428 4719 Inspection Prem - Outside Svc 3,540 1,638 6,569 2,000 7,332 4730 Misc Police 1,249,697 1,129,377 1,132,894 1,365,399 936,020 4731 Public Works Fees 1,010,240 1,223,113 1,426,561 1,344,367 801,501 4737 Damage Repair 25,817 71,016 94,358 50,000 145,616 4743 Late Fee (Non-Utility) 13,365 - 31 4799 Misc. Fees 16,624 1,995 - - - Total Charges for Service 12,363,504 12,178,345 13,775,938 17,784,725 11,112,490 4810 Sale of Property 5,691 2,185 549,069 5,000 1,509 4812 Unrealized Gain/Loss on Invest - - - - 4815 Donations 249,433 343,684 375,419 352,562 369,369 4822 Misc Reimbursements/Rebates 56,631 13,940 1,689,614 15,000 151,994 4824 Admin Indirect Cost 1,464,903 1,303,731 1,305,799 1,869,797 979,349 4830 Miscellaneous 201,964 1,710 (23,143) 10,000 534,035 4832 Over & (Short) - - 3,280 - 82 4838 Escheated Unclaimed Property - - 699,452 - -
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4844 GASB 96 Financing 169,035 150,115 - - 4845 Other Financing Sources - Lease - - - 1,955,000 4872 Restricted PD Contribution - 194,815 139,434 - 60,073 4999 Revenue Allocation (1,464,903) (1,303,731) - - - Total Other Revenue 682,753 706,448 4,738,924 2,252,358 4,051,411 Total General Fund 118,962,884$ 121,141,622$ 133,971,075$ 135,063,677$ 86,327,758$ INFRASTRUCTURE FUND - 11
4410 Interest Income 3,398 35,513 125,228 30,000 95,123 4412 Unrealized Gain/Loss on Invest - 2,143 26,767 - (22,709) Total Infrastructure Fund 3,398$ 37,656$ 151,994$ 30,000$ 72,413$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 80,829 82,667 86,350 84,628 56,304 4350 Library Fines 73 219 171 4,100 12 4351 Interlibrary Loan Postage 68 26 44 100 15 4420 Rents 17,504 15,489 15,718 20,000 10,616 4529 State Grants - 27,046 - 40,000 - 4580 Other Agencies 3,836 164 - - - 4657 Passport Execution Fee 37,145 41,930 11,912 60,000 - 4658 Passport Photo Fee 10,940 14,960 6,324 20,000 2,760 4735 Library Books Lost & Paid 5,307 3,309 3,023 - 1,678 4815 Donations 104,614 345,274 207,155 1,100 578,431 4844 GASB 96 Financing 10,090 - - - - 4830 Miscellaneous Revenue 16,873 26 58 - 64 4870 Restricted Contributions 17,834 - - 99,000 - Total Library Fund 305,112$ 531,109$ 330,756$ 328,928$ 649,881$ PARKS & RECREATION FUND - 15
4410 Interest Income 201 - - - - 4414 Lease Interest Income 31,481 30,310 25,517 - - 4418 Cell Tower Rent (539) 539 - 50,000 57,963 4419 Park Property Lease 97,031 114,673 97,031 105,852 88,210 4420 Rents 81,573 180,528 142,721 107,452 94,802 4421 Facility Rental 600,275 743,654 867,118 774,500 555,622 4438 Field Use Charges 139,168 184,564 162,656 120,000 82,671 4439 GASB 87 Lease Revenue (4,316) (6,464) (20,142) - - 4440 General Concessions 8,618 9,641 13,165 10,800 10,281 4529 State Grants - - - 125,000 - 4580 Other Agency Contributions - - - - 50,400 4581 Parks Maint. - School District - - - - 30,307 4685 Parks & Recreation Fees 456,278 625,185 719,359 726,243 341,435 4799 Misc. Charges for Services 225 - 90 4815 Donations 14,750 54,467 78,470 70,000 63,192 4830 Miscellaneous 48,435 14,887 39,644 30,000 3,872 4831 Museum Center - - - - - Total Parks & Recreation Fund 1,472,954$ 1,951,984$ 2,125,763$ 2,119,847$ 1,378,845$ TOTAL GENERAL OPERATING FUNDS 120,744,349$ 123,662,372$ 136,579,588$ 137,542,452$ 88,428,897$
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
WEST COYOTE HILLS ENDOWMENT - 20
4410 Interest Income (3,086) 17,361 15,696 - 10,743 4815 Donations 298,425 - 4,940 - (3,179) Total W. Coyote Endowment Fund 295,339$ 17,361$ 20,636$ -$ 7,564$ OPIOID LITIGATION SETTLEMENT - 21
4410 Interest Income - 2,313 35,928 - 10,096 4412 Unrealized Gain/Loss on Invest -659.99 7049.26 0 (6,389) 4526 Opioid Litigtation Abatement - 52,135 674,846 300,000 299,054 4744 Opioid Litigtation Subdivision - 103,827 183,750 - 15,833 Total Opioid Litigation Settlement Fund -$ 157,615$ 901,573$ 300,000$ 318,594$ AIR QUALITY IMPROVEMENT FUND - 22
4410 Interest Income 11,612 31,759 30,920 15,600 21,480 4412 Unrealized Gain/Loss on Invest 1,128 18,668 11,251 (5,817) 4517 Motor Vehicle Air Quality Fees 137,942 240,444 186,252 181,000 141,056 4580 Other Agency Contributions - - - - - Total Air Quality Fund 150,682$ 290,870$ 228,424$ 196,600$ 156,718$ SANITATION FUND - 23
4410 Interest Income 9,430 (2,053) (48,613) 58,136 (36,932) 4412 Unrealized Gain/Loss on Invest 21,761 16,231 (14,180) - 11,466 4620 Sanitation Fees 6,557,345 5,991,553 7,027,549 6,650,000 5,069,645 4737 Damage Repair 4,272 12,222 6,874 - 20,222 Total Sanitation Fund 6,592,808$ 6,017,953$ 6,971,630$ 6,708,136$ 5,064,402$ 6,657,282
MEASURE M2 FUND - 25
4410 Interest Income 63,193 228,457 309,947 72,925 219,955 4412 Unrealized Gain/Loss on Invest (69,622) 101,162 109,084 - (70,083) 4546 Measure M2 3,295,057 3,345,094 3,291,728 3,416,980 2,368,499 Total Measure M2 Fund 3,288,628$ 3,674,713$ 3,710,760$ 3,489,905$ 2,518,371$ HOUSING FUND - 26
4410 Interest Income 264,679 276,005 276,077 275,350 12,285 4412 Unrealized Gain/Loss on Invest 2,731 21,954 8,556 - (5,015) 4680 Parking Fees - - 328 - - 4830 Miscellaneous 4,750 4,750 19,106 - 4,750 4843 Loan Repayment 360,213 237,193 204,176 150,000 66,055 4998 Allocation to Notes Receivable (360,213) (237,193) (204,176) (150,000) (66,055) Total Housing Fund 272,160$ 302,710$ 304,067$ 275,350$ 12,020$ FTV CABLE-PEG ACCESS FUND - 27
4410 Interest Income 11,157 34,252 19,324 16,015 14,989 4412 Unrealized Gain/Loss on Invest (395) 18,248 9,995 - (4,700) 4466 Franchise - Cable PEG Support 208,688 181,903 141,625 200,000 35,101 4844 GASB 96 Financing - 1,576 - - - Total FTV Cable-PEG Access Fund 219,450$ 235,979$ 170,944$ 216,015$ 45,390$
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
SB2/PLHA FUND - 28
4410 Interest Income 520 (1) (30,565) - (28,722) 4412 Unrealized Gain/Loss on Invest 4,674 6 (7,405) - 7,405 4529 State Grant 1,070,068 - - 604,410 2,220,154 Total SB2/PHLA Fund 1,075,261$ 5$ (37,970)$ 604,410$ 2,198,837$ SB1/RMRA FUND - 29
4410 Interest Income 50,170 211,614 350,766 81,816 256,287 4412 Unrealized Gain/Loss on Invest (36,435) 73,953 118,289 - (80,510) 4515 Gas Tax SB1/RMRA 3,188,176 3,652,604 3,912,227 3,774,844 2,645,339 Total SB1/RMRA Fund 3,201,911$ 3,938,172$ 4,381,282$ 3,856,660$ 2,821,115$ GAS TAX FUND - 30
4410 Interest Income 13,260 38,702 38,354 61,020 2,911 4412 Unrealized Gain/Loss on Invest (9,532) 19,795 13,142 - (6,344) 4513 Gas Tax - 2106 521,551 551,420 704,508 585,406 408,892 4514 Gas Tax - 2103 1,175,778 1,375,849 1,314,791 1,309,318 795,177 4518 Gas Tax - 2107 1,131,584 1,170,125 1,108,358 1,259,985 566,781 4535 Gas Tax - 2105 823,098 858,838 910,454 915,891 497,567 4737 Damage Repair 21,594 68,874 (11) 35,000 (17,030) 4830 Miscellaneous - - - - - Total Gas Tax Fund 3,677,332$ 4,083,603$ 4,089,596$ 4,166,620$ 2,247,954$ GRANTS FUND - 32
4410 Interest Income - - - - 6,203 4529 State Grants 3,060,659 11,320,461 1,137,552 - 1,147,207 4543 County Grants - - 891 - 124,109 4563 Older Americans Act Grant 75,749 83,687 64,971 76,000 50,195 4567 Program Income 108,865 53,910 72,671 - - 4568 HOME Grant 65,724 100,172 1,091,463 461,693 84,439 4569 Federal Grants 923,709 568,389 499,706 608,638 941,215 4580 Other Agency Contributions 47,250 19,642 239,000 532,361 - 4814 HOME DAP Repayment - - - 40,000 213,446 4822 Misc. Reimbursements/Rebates (37,585) - - - 6,721 4830 Miscellaneous 320
4843 Loan Repayment/Rehab - - - - 75,570 Total Grants Fund 4,244,371$ 12,146,261$ 3,106,253$ 1,718,692$ 2,649,424$ SLES FUND - 33
4529 State Grants 359,869 412,076 426,964 300,000 436,205 Total SLES Fund 359,869$ 412,076$ 426,964$ 300,000$ 436,205$ ASSET SEIZURE FUND - 34
4410 Interest Income 6,062 14,578 40,124 10,679 41,810 4412 Unrealized Gain/Loss on Invest (4,763) 8,501 16,623 - (14,002) 4569 Federal Grants - - - 15,000 - 4570 Federal Dept of Justice 828,227 540,473 1,566,184 500,000 143,071 4580 Other Agency 77,169 1,008 32,029 - 65,952 4822 Misc. Reimbursements/Rebates 2,029 20,324
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4845 Other Financing Sources - Leas 91,300 - 4730 Miscellaneous - 44,000 - - - Total Asset Seizure Fund 906,694$ 608,559$ 1,748,289$ 525,679$ 257,155$ CDBG FUND - 35
4562 CDBG 1,324,491 1,532,474 1,473,697 1,757,083 699,656 4567 Grant - Program Income 1,100 -
4830 Miscellaneous 5,101 65,336 16,193 - 2,979 4843 Loan Repayment/Rehab&Seismic 3,388 (174) - - 108,960 Total CDBG Fund 1,332,980$ 1,597,635$ 1,490,990$ 1,757,083$ 811,595$ DRAINAGE CAPITAL OUTLAY FUND - 36
4410 Interest Income 62,307 168,941 204,865 93,795 119,401 4412 Unrealized Gain/Loss on Invest (23,701) 105,592 70,064 - (43,298) 4620 Sanitation Fees 631,857 665,728 695,655 350,000 206,676 Total Drainage Capital Outlay Fund 670,463$ 940,262$ 970,584$ 443,795$ 282,779$ TRAFFIC SAFETY FUND - 37
4310 Motor Vehicle Fines 227,031 272,442 275,252 300,000 216,239 Total Traffic Safety Fund 227,031$ 272,442$ 275,252$ 300,000$ 216,239$ ARPA FUND - 38
4410 Interest Income 262,394 1,125,962 760,126 - 138,813 4412 Unrealized Gain/Loss on Invest 238,808 429,248 89,499 - (9,379) 4569 Federal Grant 9,025,501 12,788,866 8,187,787 - 2,045,267 Total ARPA Fund 9,526,703$ 14,344,076$ 9,037,413$ -$ 2,174,701$ PARK DWELLING FUND - 39
4410 Interest Income 17,025 68,162 127,457 94,928 165,674 4412 Unrealized Gain/Loss on Invest (22,746) 33,604 62,996 - (53,698) 4631 Development Agreement Fees 262,337 - - - - 4684 Park Dwelling Fees 36,464 (178,197) 5,685,461 4,315,180 949,189 Total Park Dwelling Fund 293,081$ (76,432)$ 5,875,914$ 4,410,108$ 1,061,164$ AIRPORT FUND - 40
4060 Aircraft Taxes 226,853 123,987 164,744 205,476 156,314 4226 Parking Permits 320 480 440 480 400 4410 Interest Income 36,107 101,346 95,204 111,481 48,315 4412 Unrealized Gain/Loss on Invest (3,135) 58,958 32,167 25,000 (16,108) 4414 Lease Interest Income 263,772 255,969 264,906 75,000 - 4418 Cell Tower Rent 44,682 46,598 48,018 3,675 4420 Rents 2,026 22,023 8,202 8,476 14,877 4430 Fixed-Base Operators 560,069 576,606 593,131 675,714 531,457 4431 Hangar Admin Fee 4,950 5,400 5,500 5,670 2,800 4432 Hangar Rental 1,141,540 1,238,324 1,242,092 1,362,156 1,035,901 4433 Fuel Flowage Fee 38,674 56,171 74,757 70,213 40,140 4434 Tie-Downs 111,815 158,105 158,746 197,631 120,616 4436 Visitor Aircraft Parking 12,450 11,324 14,101 12,456 8,527 4438 Field Usage Charges 1,475 2,656 3,470 2,300 1,229
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4439 GASB 87 Lease Revenue (18,915) (34,807) (55,554) - - 4440 General Concessions - - - - - 4529 State Grants - 26,621 13,542 - (731) 4569 Federal Grants 261,415 532,425 348,579 - (27,167) 4720 Airport Fees 4,400 4,400 4,400 4,840 - 4737 Damage Repair - 9,559 - 5,324 - 4743 Late Fee (Non-Utility) - - - 500 29,131 4840 Bond Proceeds, Loan Proceeds - - 1,300,000 - - 4999 Revenue Allocation (1,300,000) - - 4830 Miscellaneous 1,723 901 3,106 - 3,013 Total Airport Fund 2,690,221$ 3,197,046$ 3,019,552$ 2,762,717$ 1,952,389$ COMPRESSED NATURAL GAS (CNG) - 41
4410 Interest Income (243) (2,218) (5,627) - (1,101) 4412 Unrealized Gain/Loss on Invest 2,818 (123) (1,736) - 1,296 4420 Rents - - - - - 4674 CNG Sales 285 (7) 44,885 160,000 434,998 Total CNG Fund 2,859$ (2,348)$ 37,522$ 160,000$ 435,193$ BREA DAM RECREATIONAL FUND - 42
4410 Interest Income 39,626 86,576 100,247 - 22,480 4412 Unrealized Gain/Loss on Invest (15,400) 56,197 25,659 - (14,143) 4414 Lease Interest Income 26,958 26,241 27,430 - - 4418 Cell Tower Rent 32,657 33,238 36,144 32,000 35,194 4419 Park Property Lease 25,426 66,498 74,205 38,000 37,667 4420 Rents 42,000 2,000 2,000 - - 4421 Facility Rentals 63,975 69,236 62,183 45,000 38,047 4438 Field Use Charges 230,882 183,243 211,325 211,000 178,200 4439 GASB 87 Lease Revenue (3,437) (4,804) (6,227) - - 4440 General Concessions 1,289 1,369 2,295 2,000 3,063 4680 Parking Fees - - - 20,000 50,191 4685 Parks & Recreation Fees - - - 1,000 177,205 4686 Golf Fees 3,478,700 3,468,204 3,662,647 3,460,000 1,717,704 4694 B rea Dam Fees 348,057 359,824 429,797 357,000 161,128 4815 Donations 30,000 40,040 18,469 44,000 23,567 4830 Miscellaneous 451,921 - - - - Total Brea Dam Fund 4,752,656$ 4,387,862$ 4,646,174$ 4,210,000$ 2,430,302$ WATER FUND - 44
4260 Public Works Permits 32,631 45,209 74,581 70,000 70,871 4281 Temp Water Permits 6,402 10,283 8,679 10,520 5,197 4410 Interest Income 518,374 1,509,481 1,803,764 200,000 1,290,453 4412 Unrealized Gain/Loss on Invest (19,438) 839,429 644,791 - (398,005) 4414 Lease Interest Income 29,436 25,377 43,578 - - 4418 Cell Tower Rent 342,739 301,369 312,010 350,000 230,576 4439 GASB 87 Lease Revenue (3,371) (9,840) (30,215) - - 4442 Undergound Locating Svc Impact 270,000 270,000 148,500 148,500 111,375 4529 State Grants (231,013) 1,554 3,870,288 - 3,993 4580 Other Agency 39,975 165,329 245,017 - - 4612 Sale of Maps & Publications 1,629 12,120 11,982 8,000 7,777 4614 Plan Check Fees 45,151 43,025 51,980 45,000 49,075 4660 Water Sales 45,325,317 46,811,930 50,349,077 46,000,000 32,819,003 4661 Temp Water Sales 134,027 113,106 135,904 150,000 88,764
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4662 Municipal Water Sales 998,577 1,025,066 1,153,219 1,100,000 762,654 4664 Front Footage Charges - - - - 91,102 4666 Customer Service Charges 189,933 255,335 150,513 250,000 149,274 4667 Wtr Engineering Reimbursement 377,922 - - 4668 Water Delinquent Charges 1,076,353 673,523 (72) 600,000 474,544 4670 Water System Reimb - Devel. 7,425 2,871 37,515 13,000 7,962 4671 Construction Mgmt Reimb - - - - - 4672 Water System Mod. Fees 11,300 16,591 25,937 14,300 27,069 4673 Water Cross-Connection Inspec 1,421 5,004 1,581 5,000 678 4710 Miscellaneous Fees & Charges 7,400 5,700 330 - 4734 Water Maintenance Charges 968 34,461 6,466 31,500 8,718 4737 Damage Repair 7,191 30,087 42,972 15,000 14,175 4810 Sale of Property 18,099 18,501 20,233 18,000 17,663 4822 Misc. Reimbursemetns/Rebates 96,266 15,466 - - 4830 Miscellaneous 11,007 33,951 7,774 50,000 4,295 4834 Contributed Assets 77,325 108,527 200,200 - - 4838 Escheated Unclaimed Property 71,900 - 349,776 4842 Premium on Bond Sales 38,615 38,615 38,615 38,615 38,615 Total Water Fund 48,937,474$ 52,860,792$ 59,442,253$ 49,117,765$ 36,225,603$ WHITING-LEMON PARKING FUND - 45
4410 Interest Income (2,783) (9,518) (15,518) - (11,262) 4412 Unrealized Gain/Loss on Invest 1,200 (4,338) (4,846) - 3,262 4810 Sale of Real & Personal Property 7,500 - - - - 4680 Parking Fees - - 8,000 10,000 24,000 Total Whiting-Lemon Parking Fund 5,918$ (13,856)$ (12,365)$ 10,000$ 16,000$ REFUSE COLLECTION FUND - 46
4410 Interest Income 13,797 41,688 (18,865) 20,000 14,375 4412 Unrealized Gain/Loss on Invest (5,348) 27,023 3,137 - 364 4529 State Grants 4,349 145,426 197,029 - 100,760 4618 Refuse Collection 13,684,575 13,572,122 15,464,160 15,344,293 10,988,133 4618 Refuse Contract Fees 134,171 - - - - 4619 CRV - 3,131 524,573 100,000 - 4626 AB939 Fees-Recycling Surcharge 512,934 512,230 - 500,000 326,058 4844 GASB 96 Financing 293,613 -
4830 Miscellaneous 356 - - - 354,602 Total Refuse Fund 14,344,834$ 14,301,619$ 16,463,647$ 15,964,293$ 11,784,292$ SEWER ENTERPRISE FUND - 47
4251 Wastewater Discharge Permit 34,833 35,100 33,700 40,000 34,100 4410 Interest Income 89,253 210,127 301,815 175,000 174,691 4412 Unrealized Gain/Loss on Invest 12,044 153,045 104,154 - (72,902) 4670 Water System Reimb- Developmt 12,553 557 4677 Sewer Service Fee 5,336,462 5,896,807 5,288,585 6,000,000 3,464,262 4737 Damage Repair 2,859 -
4743 Late Fee (Non-Utility) 960 2,579 4822 Misc. Reimbursements/Rebates 2,350 - 4830 Miscellaneous - 101 1,960 - 167,934 Total Sewer Fund 5,472,593$ 6,295,181$ 5,748,935$ 6,215,000$ 3,771,221$ LIABILITY INSURANCE FUND - 62
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4410 Interest Income 221,287 695,468 1,097,038 350,000 696,809 4412 Unrealized Gain/Loss on Invest 23,080 363,420 368,560 - (247,314) 4754 Interfund Insurance Premiums 12,024,521 11,353,111 11,182,927 10,750,000 7,665,285 4811 Prior Year Recoverable Cost 1,000 400 9,273 - 700 4821 Insurance Reimbursement - - - - - 4841 Bond Proceeds - - - - - 4999 Revenue Allocation (12,024,521) (11,353,111) (11,182,927) (10,750,000) (7,665,285) Total Liability Insurance Fund 245,367$ 1,059,288$ 1,474,872$ 350,000$ 450,196$ VEHICLE REPLACEMENT FUND - 64
4410 Interest Income 62,353 201,257 294,406 80,000 210,805 4412 Unrealized Gain/Loss on Invest (1,792) 84,170 94,430 - (62,868) 4420 Rents - - - - - 4756 Equipment Replacement 2,823,044 2,963,067 3,298,678 3,449,101 2,611,091 4810 Sale of Property 257,698 252,955 35,843 - 63,790 4830 Miscellaneous 1,833 - - - 4834 Contributed Asset fr Developer - - - - - 4999 Revenue Allocation (2,823,044) (2,963,067) (3,298,678) (3,449,101) (2,611,091) Total Vehicle Replacement Fund 320,091$ 538,381$ 424,679$ 80,000$ 211,728$ WORKERS COMP FUND - 65
4410 Interest Income 299,403 874,796 1,245,699 450,000 849,921 4412 Unrealized Gain/Loss on Invest 65,945 481,520 391,976 - (231,312) 4760 Workers Comp 4,082,954 3,332,146 2,426,498 3,764,265 2,432,208 4811 PY Recoverable Costs 203 19 18,589 - 3,783 4820 Worker Comp Benefit Reimb 302,771 159,261 349,500 - 332,599 4999 Revenue Allocation (4,082,954) (3,332,146) (2,426,498) (3,764,265) (2,432,208) Total Workers Comp Fund 668,321$ 1,515,596$ 2,005,763$ 450,000$ 954,990$ GROUP INSURANCE FUND - 66
4410 Interest Income 24,347 73,327 108,534 25,000 81,112 4412 Unrealized Gain/Loss on Invest (1,200) 37,954 33,822 - (22,676) 4754 Insurance Premiums 6,983,274 7,397,159 8,071,217 8,776,651 6,556,162 4815 Donations - 1,728 - - 9 4823 Cigna Wellness Contributions 34,216 48,911 54,923 - 55,770 4999 Revenue Allocation (6,983,274) (7,397,159) (8,071,217) (8,776,651) (6,556,162) Total Group Insurance Fund 57,363$ 161,919$ 197,279$ 25,000$ 114,214$ EQUIPMENT MAINTENANCE FUND - 67
4410 Interest Income 39,266 119,646 193,361 80,000 150,668 4412 Unrealized Gain/Loss on Invest 33,988 60,430 62,248 - (42,285) 4737 Damage Repair 47,807 13,320 139,420 - 146,928 4755 Equipment Maint 3,353,805 4,839,857 4,937,391 4,854,630 3,662,263 4810 Sale of Property 789 - - - 403 4830 Miscellaneous 21 - - - - 4999 Revenue Allocation (3,353,805) (4,839,857) (4,937,391) (4,854,630) (3,662,263) Total Equipment Maint Fund 121,871$ 193,395$ 395,029$ 80,000$ 255,713$ INFORMATION TECHNOLOGY FUND - 68
4410 Interest Income 4,961 (21,721) (61,679) 6,000 (20,915) 4412 Unrealized Gain/Loss on Invest 71,920 10,520 (21,864) - 15,469
Revenue Detail by Fund
Third Quarter (Q3)
Fiscal Year 2025-26
Actual Actuals
Actuals
Adopted
Budget
Q3
July-Mar
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4420 Rents 27,840 27,840 - - 27,840 4757 Information Technology 6,790,737 7,812,888 9,318,878 8,775,885 6,626,852 4822 Misc. Reimbursements / Rebates - - - - 12,600 4999 Revenue Allocation (6,790,737) (7,812,888) (9,318,878) (8,775,885) (6,626,852) Total Information Tech. Fund 104,721$ 43,639$ (83,542)$ 6,000$ 34,994$ BUILDING MAINTENANCE FUND - 69
4410 Interest Income 48,893 239,643 408,498 20,000 284,608 4412 Unrealized Gain/Loss on Invest (53,801) 69,569 129,958 - (86,191) 4758 Building Maintenance 2,788,130 3,572,559 4,305,992 3,510,058 2,561,154 4822 Misc. Reimbursements / Rebates 540,662 583,784 583,711 - - 4999 Revenue Allocation (2,788,130) (3,572,559) (4,305,992) (3,510,058) (2,561,154) Total Building Maint. Fund 535,754$ 892,995$ 1,122,167$ 20,000$ 198,418$ FACILITY CAPITAL REPAIR FUND - 70
4410 Interest Income 28,124 71,145 96,841 40,000 67,411 4412 Unrealized Gain/Loss on Invest (18,008) 48,977 33,460 - (21,507) 4759 Facility Capital Repair 567,372 569,543 582,247 664,960 494,632 4815 Donations - - - - - 4999 Revenue Allocation (567,372) (569,543) (582,247) (664,960) (494,632) Total Facility Capital Repair Fund 10,116$ 120,122$ 130,301$ 40,000$ 45,904$ CAPITAL PROJECTS FUND - 74
4529 State Grants 6,583,644 935,418 578,677 - 1,144,135 4543 County Grants - 1,000,000 - - - 4545 Measure M Regional 95,298 193,018 191,670 150,028 3,725,944 4569 Federal Grants 1,259 705,768 11,209 3,218,400 92,522 4580 Other Agency Contributions 72,848 - - - 506,248 4582 Emergency Management Reimb - - - - - 4609 Traffic Mitigation Fees 84,000 - - 200,000 - 4631 Development Agreement Fees 25,635 151,822 135 - 110,381 4737 Damage Repair 18,925 233,340 4,563 - 5,122 4822 Misc. Reimbursements / Rebates - - 547,049 - 116,367 4830 Miscellaneous 171,517 341,859 19,051 - 447,754 4834 Contributed Asset fr Developer 4,457 25,110 - 405,931 4999 Revenue Allocation - - - - - Total Capital Projects Fund 7,053,127$ 3,565,682$ 1,377,464$ 3,568,428$ 6,554,403$ SUCCESSOR AGENCY FUNDS - 80-89
4065 Taxes/ROPS 9,270,595 11,403,609 6,803,908 9,047,795 5,095,167 4410 Interest Income 762,356 975,684 650,401 25,000 6,297 4412 Unrealized Gain/Loss on Invest 10,891 110,355 26,409 - (7,109) 4414 Lease Interest Income 9,300 3,679 122 - - 4439 GASB 87 Lease Revenue (8,464) (12,312) (2,238) - - 4842 Premium on Bond Sales 992,015 992,015 924,118 992,015 817,920 4843 Loan Repayment/Rehab&Seismic 160,457 67,408 - - - 4999 Revenue Allocation (160,457) (67,408) - - - Total Successor Agency Fund 11,036,694$ 24,173,031$ 8,402,720$ 10,064,810$ 5,912,275$ GRAND TOTAL REVENUES 253,494,093$ 285,916,577$ 285,044,638$ 259,935,519$ 183,056,958$