Adopted Revised Mid-Year
Fund Actuals Budget Budget Increase Budget
No. Fund Name 2024-25 2025-26 2025-26* (Decrease) 2025-26 REVENUES AND TRANSFERS IN:
111 Library Impact Fees 83,680 $ - $ $ - $ 1,000 $ 1,000 114/614 Open Space Fund 29,874 - - - -
119 Transportation Infrastructure 51,788 30,000 30,000 - 30,000 123 Art In-Lieu Fees 131,331 - - 45,000 45,000
124 Drainage Fees 2,306 - - - -
126 Insurance & Benefits Fund 14,831,611 17,151,600 17,151,600 1,200,000 18,351,600 127 Housing in Lieu Fees 21,622 - - - -
128 Vehicle Replacement Fund 2,611,799 2,796,800 2,796,800 170,000 2,966,800 135 Federal Asset Forfeiture Fund 5,043 - - 25,500 25,500 136/636 South Laguna Fund 1,295,681 1,545,000 1,545,000 35,000 1,580,000 138 State Asset Forfeiture Fund 50,439 - - 1,000 1,000
140 Disaster Contingency Fund 192,310 150,000 150,000 115,905 265,905 141/641 Wildfire Mitigation & Fire Safety Fund 1,000,000 5,002,451 5,002,451 41,788 5,044,239 142 Animal Shelter Donations Fund 1,497,850 - - 25,000 25,000 143 Air Quality Management District (AQMD) Fund 84,038 - - 30,000 30,000 146 Housing Fund 581,637 65,000 65,000 49,000 114,000
148 National Opiods Settlement 56,914 - - - -
149 Cultural Environmental Stewardship Fund 260,000 - - 750,000 750,000 201/601 Measure M Fund - - - 615,800 615,800
202/602 Road Maintenance and Rehabilitation Account (RMRA) Fund
- - - 1,702,116 1,702,116
203 Senior Mobility Transportation Fund - - - 50,300 50,300 510 Deposits Fund 1,508 - - 16,251 16,251
REVENUES AND TRANSFERS IN - TOTAL $ 22,789,432 $ 26,740,851 $ 26,740,851 $ 4,873,660 $ 31,614,511 EXPENDITURES AND TRANSFERS OUT:
114/614 Open Space Fund 49,591 $ - $ $ - $ - $ -
119 Transportation Infrastructure - 1,908,201 1,908,201 41,788 1,949,989 122 Park In-Lieu Fees 86,600 - - - -
123 Art In-Lieu Fees 24,312 - 155,605 - 155,605
126 Insurance & Benefits Fund 19,185,768 15,525,000 15,525,000 200,000 15,725,000 127 Housing in Lieu Fees - - 23,900 - 23,900
128 Vehicle Replacement Fund 1,319,499 1,490,800 6,244,000 40,000 6,284,000 135 Federal Asset Forfeiture Fund 50,439 - - 100,000 100,000 136/636 South Laguna Fund 4,313,317 4,377,300 4,377,300 25,000 4,402,300 140 Disaster Contingency Fund - - 115,905 - 115,905
141/641 Wildfire Mitigation & Fire Safety Fund 686,568 2,497,050 7,320,782 10,000 7,330,782 142 Animal Shelter Donations Fund - - 1,497,850 (1,497,850) - 146 Housing Fund 25,684 20,000 501,700 - 501,700
149 Cultural Environmental Stewardship Fund - - 410,128 - 410,128 201/601 Measure M Fund - - - 615,800 615,800
203 Senior Mobility Transportation Fund - - - 50,300 50,300 EXPENDITURES AND TRANSFERS OUT - TOTAL $ 25,741,778 $ 25,818,351 $ 38,080,371 $ (414,962) $ 37,665,409
CITY OF LAGUNA BEACH
OTHER FUNDS
REVENUE AND EXPENDITURE SUMMARY
FISCAL YEAR 2025/26
* Revised Budget is as of March 31, 2026.
Attachment 4
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