Projected
Beginning Operating CIP Transfers Transfers Ending
Balance Revenues Expenditures Expenditures In Out Balance 7/1/2025(1) FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 Adjustments 6/30/2026 General Fund (#110/112)
Unassigned/Available for Appropriations $ 863,838 $ 97,612,847 $ (98,981,790) $ 2,300,000 - $ $ (660,000) $ (1,000,000) $ 134,895 Assigned - Continuing Appropriations (Carryovers) 5,084,750 (5,084,750) - - - - - - Restricted -Contributions for Specific Purpose 49,417 - - - - - - 49,417Non-Spendable-Inventory 100,372 - - - - - - 100,372 Non-Spendable-Unrealized Gain (Loss) on Investment (1,443,735) - - - - - - (1,443,735)Reserve - Contingency (20%)(2) - 17,300,000 - 200,000 - - 1,000,000 18,500,000 Total General Fund 21,954,642 97,612,847 (104,066,540) - 2,500,000 (660,000) - 17,340,949 Library Impact Fees Fund (#111)
Committed for Library Operations and Improvements 83,680 1,000 - - - - - 84,680 Measure LL Fund (#113)
Unassigned/Available for Appropriations 1,742,692 3,511,000 (4,097,400) - - - - 1,156,292 Assigned - Continuing Appropriations (Carryovers) 47,000 - - - - - - 47,000 Non-Spendable-Prepaids 338,620 - - - - - - 338,620
Total Measure LL Fund 2,128,312 3,511,000 (4,097,400) - - - - 1,541,912 Open Space Fund (#114)
Unassigned/Available for Appropriations 986,044 - - - - - - 986,044 Assigned - Continuing Appropriations (Carryovers) 100,000 - - - - - - 100,000 Total Open Space Fund 1,086,044 - - - - - - 1,086,044
Capital Improvement Fund (#116/616)
Unassigned/Available for Appropriations 9,298,699 8,511,000 (83,700) (8,359,000) 889,000 (1,700,000) - 8,555,999 Assigned - Continuing Appropriations (Carryovers) 26,773,807 - - (26,773,807) - - - - Total Capital Improvement Fund 36,072,506 8,511,000 (83,700) (35,132,807) 889,000 (1,700,000) - 8,555,999Parking Authority Fund (#118/618) Unassigned/Available for Appropriations 8,867,357 11,032,500 (6,618,900) (3,100,000) (7,156,005) - - 3,024,952 Assigned - Continuing Appropriations (Carryovers) 5,866,562 - (315,400) (5,551,162) - - - - Total Parking Authority Fund 14,733,919 11,032,500 (6,934,300) (8,651,162) - (7,156,005) - 3,024,952 Transportation Infrastructure Fund (#119)
Assigned-Transportation Infrastructure Projects 1,919,989 30,000 - - (1,949,989) - - - Parking In-Lieu Fees Fund (#120)
Committed for Parking Projects 1,038 - - - - - - 1,038
CITY OF LAGUNA BEACH
FUND BALANCES BY FUND
FISCAL YEAR 2025/26
Attachment 5
27 Projected
Beginning Operating CIP Transfers Transfers Ending
Balance Revenues Expenditures Expenditures In Out Balance 7/1/2025(1) FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 Adjustments 6/30/2026
CITY OF LAGUNA BEACH
FUND BALANCES BY FUND
FISCAL YEAR 2025/26
Park In-Lieu Fees Fund (#122)
Committed for Park and Recreation Facilities 47,058 - - - - - - 47,058 Art In-Lieu Fees Fund (#123)
Committed for Art in Public Places 385,809 45,000 (38,605) - - - - 392,204 Assigned - Continuing Appropriations (Carryovers) 117,000 - (117,000) - - - - - Total Art In-Lieu Fees Fund 502,809 45,000 (155,605) - - - - 392,204 Drainage Fees Fund (#124)
Committed for Drainage projects 85,497 - - - - - - 85,497 Housing In-Lieu Fees Fund (#127)
Committed for Affordable Housing 777,712 - (23,900) - - - - 753,812 Assigned - Continuing Appropriations (Carryovers) 23,900 - - - - - - 23,900 Total Housing in Lieu Fees Fund 801,612 - (23,900) - - - - 777,712 Gas Tax Fund (#132/632)
Restricted-Street Rehabilitation and Maintenance 3,148,908 719,435 - (2,458,316) 615,800 (1,058,721) - 967,106 Street Lighting & Utility Fund (#134/634)
Restricted for Street Lighting Projects 1,697,905 2,637,300 (1,687,900) - - (2,000,000) - 647,305Restricted for Street Lighting Project Carryovers 4,784,951 - - (4,784,951) - - - - Non-Spendable-Prepaids 2,388,177 - - - - - - 2,388,177
Total Street Lighting & Utility Fund 8,871,033 2,637,300 (1,687,900) (4,784,951) - (2,000,000) - 3,035,482 Federal Asset Forfeiture Fund (#135)
Restricted for Public Safety Programs 138,211 25,500 (100,000) - - - 63,711 South Laguna Fund (#136/636)
Restricted for South Laguna 14,878,007 1,580,000 (4,402,300) (75,000) - - - 11,980,707 Assigned - Continuing Appropriations (Carryovers) 521,851 - - (521,851) - - - - Total South Laguna Fund 15,399,858 1,580,000 (4,402,300) (596,851) - - - 11,980,707 State Asset Forfeiture Fund (#138)
Restricted for Public Safety Programs 50,439 1,000 - - - - - 51,439 Disaster Contingency Fund (#140)
Committed for Disaster Contingency 7,129,626 150,000 (115,905) - 115,905 - - 7,279,626
28 dcteejPro
Beginning Operating CIP Transfers ransfersT Ending
Balance Revenues xpendituresE xpendituresE nI Out Balance 7/1/2025(1) FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 Adjustments 6/30/2026
ACHECITY OF LAGUNA B
FUND BALANCES BY FUND
FISCAL YEAR 2025/26
Wildfire Mitigation and Fire Safety Fund (#141/641)
Unassigned - Available for Appropriations 3,722,593 1,094,250 (6,241,882) 3,949,989 - (739,000) - 1,785,950 Assigned - Continuing Appropriations (Carryovers) 349,900 - (349,900) - - - - - Nonspendable-Prepaids 1,777,215 - - - - - - 1,777,215
Total Wildfire Mitigation and Fire Safety Fund 5,849,708 1,094,250 (6,591,782) 3,949,989 - (739,000) - 3,563,165 Animal Shelter Donations Fund (#142)
Restricted-Animal Shelter 1,497,850 25,000 - - - - - 1,522,850 Air Quality Management District (AQMD) Fund (#143)
Restricted-Mobile Source Emissions Reduction Programs 84,038 30,000 - - - - - 114,038 Housing Fund (#146)
Restricted-Affordable Housing Programs 1,766,700 114,000 (501,700) - - - - 1,379,000 National Opioid Settlement Fund (#148)
Restricted-Opioid Abatement Programs 76,819 - - - - - - 76,819 Cultural Environmental Stewardship Fund (#149)
Restricted-Cultural Environmental Stewardship Programs 260,000 240,000 (410,128) 510,000 - - - 599,872 Solid Waste Fund (#200)
Restricted-Solid Waste Programs - - - - - - - -
Measure M Fund (#201/601)
Restricted-Streets and Roads Capital Projects - 615,800 - - (615,800) - - - Road Maintnancee and Rehabilitation Accunto
(RMRA) Fund (#202/602)
Restricted-Streets and Roads Capital Projects - 643,395 (1,700,000) - 1,058,721 - - 2,116 Senior Mobility Transportation Fund (#203)
Restricted-Senior Mobility Program - 50,300 - - - (50,300) - - Deposits Fund (#550)
Assigned-Funded by Third Parties 16,251)( 16,251 - - - - - - Wastewater Fund (#137/637)
Unrestricted Net Position - Available for Appropriation (3) 12,359,665 (2,576,416) (9,158,900) (8,117,610) - - - (7,493,261) Assigned - Continuing Appropriations (Carryovers) 13,740,676 - (13,740,676) - - - - - Noncurrent Liabilities (786,758) - - - - - - (786,758)
Non-Spendable-Investment in Capital Assets 39,765,829 - - - - - - 39,765,829 Total Wastewater Fund 50,143,331 12,359,665 (9,158,900) (21,858,286) - - 31,485,810 -
29 Projected
Beginning Operating CIP Transfers Transfers Ending
Balance Revenues Expenditures Expenditures In Out Balance 7/1/2025(1) FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 Adjustments 6/30/2026
CITY OF LAGUNA BEACH
FUND BALANCES BY FUND
FISCAL YEAR 2025/26
Transit Fund (#310)
Unrestricted Net Position - Available for Appropriation 59,531 5,470,290 (9,107,950) - 4,990,400 - - 1,412,271 Non-Spendable-Noncurrent Receivables 1,650,000 - - - - - - 1,650,000Non-Spendable-Investment in Capital Assets 1,105,726 - - - - - - 1,105,726Total Transit Fund 2,815,257 5,470,290 (9,107,950) - 4,990,400 - - 4,167,997 Insurance and Benefits Fund (#126)
Unrestricted Net Position-Available for Appropriation (6,634,993) 17,351,600 (15,725,000) - 1,000,000 - - (4,008,393) Non-Spendable-Notes Receivable 940,590 - - - - - - 940,590 Non-Spendable-Property Held for Investment 797,500 - - - - - - 797,500 Total Employee Benefits Fund (4,896,903) 17,351,600 (15,725,000) - 1,000,000 - - (2,270,303) Vehicle Replacement Fund (#128)
Unrestricted Net Position - Available 14,310,027 2,666,800 (6,284,000) - 300,000 - - 10,992,827 Non-Spendable-Notes Receivable 859,555 - - - - - - 859,555 Non-Spendable-Investment in Capital Assets 6,622,379 - - - - - - 6,622,379 Total Fleet Maintenance Fund 21,791,961 2,666,800 (6,284,000) - 300,000 - - 18,474,761 ALL FUNDS - TOTAL $ 193,527,691 $ 166,533,933 $ (169,447,010) $ (75,182,373) $ 15,929,815 $ (15,929,815) $ - $ 115,432,241 Notes:(1) - Per audited financial statements as of June 30, 2025.(2) - Set aside with City Council adoption of Fiscal Year 2025/26 budget on June 24, 2025.(3) - The City funds Wastewater capital projects with I-Bank loans.
30