Attachment A
FY 2024 ‐2025 Estimated Fund Balances
CAFR Fund Type Fund DESCRIPTION FY 2025 BEGINNING
FUND BALANCE
FY 25 BUDGETED
REVENUES
FY 25 BUDGETED
OPERATING EXPENDITURES
FY 25 BUDGETED
CAPITAL EXPENDITURES
FY 25 BUDGETED
TRANSFERS IN
FY 25 BUDGETED
TRANSFERS OUT
FY25 ESTIMATED
ENDING FUND BALANCE
GENERAL FUNDS 101 GENERAL FUND (81,711,709) (120,844,380) 125,233,067 25,236,775 (900,000) 4,859,588 (48,126,658) 101N NON SPENDABLE (25,822,593) (25,822,593) 120 EMPLOYEE BENEFITS (6,481,971) ‐ 2,064,381 ‐ (311,989) ‐ (4,729,579) 141 EQUIPMENT REPLACEMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ GENERAL FUNDS Total (114,016,273) (120,844,380) 127,297,448 25,236,775 (1,211,989) 4,859,588 (78,678,830) INTERNAL SERVICE FUNDS 111 FLEET ISF 13,747 (2,670,590) 3,484,003 ‐ (827,161) ‐ (0) 112 INFORMATION TECHNOLOGY ISF 96,223 (4,636,321) 8,307,786 192,077 (3,959,765) ‐ 0 113 GENERAL LIABILITY ISF 186,465 (5,692,484) 6,265,452 ‐ (759,433) ‐ (0) INTERNAL SERVICE FUNDS Total 296,436 (12,999,395) 18,057,240 192,077 (5,546,359) ‐ (0) SPECIAL REVENUE FUNDS 200 LOCAL GRANTS ‐ OTHER 364,009 (480,000) 260,929 ‐ ‐ ‐ 144,938 201 AQMD 18,750 (17,750) 17,750 ‐ ‐ 5,279 24,029 202 LA COUNTY REIMBURSEMENT 265,295 (3,292,447) 4,156,658 ‐ ‐ ‐ 1,129,505 210 MEASURE A 445,813 (1,628,747) 1,230,286 2,147,358 ‐ 195,473 2,390,182 211 MEASURE M (2,154,927) (3,510,202) 458,744 1,011,114 ‐ 1,621,380 (2,573,891) 212 MEASURE R ‐ HGIHWAY 9,909,721 (32,681,641) ‐ 39,566,954 ‐ ‐ 16,795,034 213 METRO ‐ LOCAL 1,289,963 (1,361,561) ‐ 1,028,861 ‐ ‐ 957,262 214 GAS TAX 2,466,571 (4,792,087) 13,188,362 281,309 (9,203,564) 881,155 2,821,746 215 GAS TAX ‐ SB 1 (6,427,595) (4,517,025) ‐ 10,474,503 ‐ ‐ (470,117) 216 TDA 3 18,125 (178,032) ‐ 223,686 ‐ ‐ 63,779 217 TDA 8 1,143,709 (10,663,722) ‐ 1,334,761 ‐ 8,402,000 216,748 218 PROPOSITION A (7,442,273) (4,890,524) 2,634,923 9,423,815 ‐ ‐ (274,059) 219 PROPOSITION B (6,296) ‐ ‐ ‐ ‐ ‐ (6,296) 220 PROPOSITION C (10,844,331) (4,062,915) ‐ 22,355,777 ‐ ‐ 7,448,531 221 PROP 42‐ CONGESTION MGT (46,543) ‐ ‐ ‐ ‐ ‐ (46,543) 222 SURFACE TRANSPORTATION PROGRAM 430,477 (491,598) ‐ 68,212 ‐ ‐ 7,092 223 OFFICE OF TRAFFIC SAFETY 0 ‐ ‐ ‐ ‐ ‐ 0 224 RECYCLING (162,335) (580,094) 647,399 ‐ ‐ ‐ (95,030) 225 MEASURE R (3,383,069) (3,054,186) ‐ 7,750 ‐ 2,682,484 (3,747,020) 227 MEASURE M ‐ MSP 62,024 ‐ ‐ 80,698 ‐ ‐ 142,722 230 STATE GRANTS ‐ OTHER 2,083,557 (12,110,216) 5,280,627 21,256,158 ‐ ‐ 16,510,127 300 FEDERAL GRANTS ‐ OTHER (126,938) (4,377,559) 2,450,524 4,794,337 ‐ ‐ 2,740,364 301 HOMELAND SECURITY (284,928) (100,000) ‐ ‐ ‐ 100,000 (284,928) 310 CDBG 1,888,949 (1,463,022) 1,484,268 1,729,073 ‐ ‐ 3,639,268 311 CDBG‐SECTION 108 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 312 NEIGHBORHOOD STABILIZATION (2,950,254) ‐ ‐ ‐ ‐ ‐ (2,950,254) 313 HOME GRANT (1,625,060) (724,611) 1,024,611 ‐ ‐ ‐ (1,325,060) 424 RECYCLED WATER FUND 124,144 (175,000) 378,553 ‐ (180,000) 22,136 169,833 601 AVAQMD 311,533 (1,424,847) 1,390,244 ‐ ‐ ‐ 276,929 SPECIAL REVENUE FUNDS Total (14,631,911) (96,577,786) 34,603,878 115,784,365 (9,383,564) 13,909,907 43,704,889 DEVELOPER FEES FUNDS 203 PARK BOND (466,357) (200,000) 100,000 217,214 ‐ ‐ (349,143) 409 X ‐ ENGINEERING FEES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 410 SIGNAL DEVELOPER FEES (2,984,838) ‐ ‐ 2,801,895 ‐ ‐ (182,943) 411 DRAINAGE DEVELOPER FEES (10,987,473) (450,000) ‐ 9,470,243 ‐ ‐ (1,967,230) 412 BIOLOGIAL IMPACT FEES (1,047,770) (300,000) 1,056,959 ‐ ‐ ‐ (290,812) 413 URBAN STRUCTURES IMPACT FEE (1,664,854) ‐ 2,293 1,176,607 ‐ 42,494 (443,461) 414 TRAFFIC IMPACT FEES (2,111,143) ‐ ‐ 1,852,194 ‐ ‐ (258,949) 415 VEHICLE MILES TRVLD IMPACT FEE (254,550) ‐ ‐ ‐ ‐ ‐ (254,550) 416 STILL MEADOW LN SWR ASSMNT DST (117,379) ‐ ‐ ‐ ‐ ‐ (117,379) 417 MARIPOSA LILY IMPACT FEE (62,733) (62,733) DEVELOPER FEES FUNDS Total (19,697,098) (950,000) 1,159,251 15,518,153 ‐ 42,494 (3,927,199) MAINTENANCE DISTRICT FUNDS 420 SEWER MAINTENANCE DISTRICT (753,572) (4,664,305) 5,013,219 671,541 ‐ 103,606 370,489 421 LANDSCAPE MAINTENANCE DISTRICT (695,269) (2,047,423) 2,934,881 ‐ (60,000) 116,054 248,243 422 LIGHTING MAINTENANCE DISTRICT (6,660,970) (6,447,730) 7,447,357 169,391 ‐ 606,736 (4,885,216) 423 DRAINAGE MAINT DISTRICT (901,812) (2,291,894) 2,361,520 970,707 (360,000) 163,766 (57,712) MAINTENANCE DISTRICT FUNDS Total (9,011,623) (15,451,352) 17,756,978 1,811,639 (420,000) 990,162 (4,324,195) ENTERPRISE FUNDS 500 LANCASTER POWER AUTHORITY (1,149,140) (1,600,000) 1,218,846 ‐ ‐ 884 (1,529,410) 501 LANCASTER CHOICE ENERGY (9,540,990) (83,375,300) 80,119,866 74,775 ‐ 311,058 (12,410,591) ENTERPRISE FUNDS Total (10,690,130) (84,975,300) 81,338,712 74,775 ‐ 311,942 (13,940,001) 1 Attachment A
FY 2024 ‐2025 Estimated Fund Balances
CAFR Fund Type Fund DESCRIPTION FY 2025 BEGINNING
FUND BALANCE
FY 25 BUDGETED
REVENUES
FY 25 BUDGETED
OPERATING EXPENDITURES
FY 25 BUDGETED
CAPITAL EXPENDITURES
FY 25 BUDGETED
TRANSFERS IN
FY 25 BUDGETED
TRANSFERS OUT
FY25 ESTIMATED
ENDING FUND BALANCE
LANCASTER FINANCING AUTHORITY 530 LANCASTER FINANCING AUTHORITY (5,717,622) (66,742,660) 3,552,181 16,970,921 (3,552,181) ‐ (55,489,362) LANCASTER FINANCING AUTHORITY Total (5,717,622) (66,742,660) 3,552,181 16,970,921 (3,552,181) ‐ (55,489,362) LANCASTER HOUSING AUTHORITY 314 LOW‐MODERATE INCOME HOUSING (72,434,048) (3,667,090) 1,680,224 135,565 ‐ ‐ (74,285,349) 520 LANCASTER HOUSING AUTHORITY (2,112,660) ‐ ‐ ‐ ‐ ‐ (2,112,660) LANCASTER HOUSING AUTHORITY Total (74,546,707) (3,667,090) 1,680,224 135,565 ‐ ‐ (76,398,008) SPECIAL DISTRICTS 850 CFD 21‐1 PUBLIC SERVICES 250 (10,000) 6,000 ‐ ‐ ‐ (3,750) 851 CFD 89‐1 EASTSIDE WATER FUND (521,326) ‐ ‐ ‐ ‐ ‐ (521,326) 852 CFD 90‐1 BELLE TIERRA ‐ ‐ ‐ ‐ ‐ ‐ ‐ 853 CFD 91‐1 QUARTZ HILL ‐ ‐ ‐ ‐ ‐ ‐ ‐ 854 CFD 91‐2 LANC BUSINESS PARK (42,561) ‐ ‐ ‐ ‐ ‐ (42,561) 855 X ‐ ASSESSMENT DISTRICT ‐ ‐ 856 AD 92‐101 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 857 AD 93‐3 ‐ ‐ ‐ ‐ ‐ ‐ ‐ SPECIAL DISTRICTS Total (563,637) (10,000) 6,000 ‐ ‐ ‐ (567,637) Grand Total (248,578,565) (402,217,962) 285,451,913 175,724,271 (20,114,093) 20,114,093 (189,620,344) 2