ATTACHMENT A
ACFR Fund Type FUND DESCRIPTION FY26 BEGINNING FUND
BALANCE
FY26 BUDGETED
REVENUES
FY26 BUDGETED
OPERATING
EXPENDITURES
FY26 BUDGETED
CAPITAL
EXPENDITURES
FY26 BUDGETED
TRANSFERS IN
FY26 BUDGETED
TRANSFERS OUT
FY26 MID-YEAR
REVENUE ADJ
(INCR)/DECR
FY26 MID-YEAR
EXPENDITURE
REQUESTS
FY26 ESTIMATED
ENDING FUND
BALANCE
GENERAL FUNDS 101 GENERAL FUND (100,518,000.61) (139,112,515.00) 141,213,229.77 13,390,049.33 - 7,070,167.20 (4,402,122.16) 8,233,513.40 (74,125,678.07) 120 EMPLOYEE BENEFITS (3,548,776.74) - 1,745,813.00 - - - - - (1,802,963.74) 141 EQUIPMENT REPLACEMENT - - - - - - - - - NON NON-SPENDABLE FUND BALANCE 26,132,935.82 - - - - - - - 26,132,935.82 GENERAL FUNDS TOTAL (77,933,841.53) (139,112,515.00) 142,959,042.77 13,390,049.33 - 7,070,167.20 (4,402,122.16) 8,233,513.40 (49,795,705.99) INTERNAL SERVICE FUNDS 111 FLEET ISF - (4,077,606.17) 3,988,594.30 - 10,000.00 - 136,804.99 57,793.12 112 INFORMATION TECHNOLOGY ISF 18,516.06 (7,767,958.87) 10,062,429.47 926,384.71 (1,079,979.00) - - 601,616.09 2,761,008.46 113 GENERAL LIABILITY ISF (873,911.16) (7,173,742.98) 7,751,556.35 (739,814.00) - - 360,500.00 (675,411.79) INTERNAL SERVICE FUNDS TOTAL (855,395.10) (19,019,308.02) 21,802,580.12 926,384.71 (1,809,793.00) - - 1,098,921.08 2,143,389.79 SPECIAL REVENUE FUNDS 200 LA COUNTY GRANTS - OTHER - - - - - - - - - 201 AQMD GRANTS - (276,660.00) 276,660.00 - - - (12,000.00) 12,000.00 - 202 MEASURE H 1,843,465.71 - 621,470.45 - - - (2,201,001.48) (263,934.68) - 204 MEASURE A - HOMELESSNESS - (5,489,671.00) 5,489,671.00 - - - 210 MEASURE A 302,996.23 - 1,112,364.77 1,499,025.79 195,564.69 (921,817.18) (2,188,134.30) - 211 MEASURE M (2,955,034.64) (3,448,178.00) 350,146.00 70,620.28 - 1,619,430.00 (41,436.45) 855,030.00 (3,549,422.81) 212 MEASURE R - HIGHWAY 24,484,499.64 (10,742,800.93) - 24,105,659.30 - (37,847,358.01) - 0.00 213 METRO - LOCAL 1,313,744.12 (1,217,791.64) - 797,766.01 - - (96,358.76) (797,766.01) (406.28) 214 GAS TAX 38,617.25 (4,867,023.00) 11,805,849.14 284,105.22 (9,768,029.00) 25,508.44 (162,294.71) 19,340.29 (2,623,926.37) 215 GAS TAX - SB 1 (9,218,385.99) (4,593,458.00) 396,089.49 8,995,329.45 - - 4,361,996.00 (58,429.05) 216 TDA 3 30,793.68 (178,032.00) - 211,016.34 - 147,238.32 (211,016.34) - 217 TDA 8 13,105.00 (10,663,722.00) 7,649.00 1,138,440.09 - 9,768,029.00 2,545,818.00 (3,674,418.97) (865,099.88) 218 PROPOSITION A (9,318,531.44) (4,890,524.00) 2,862,918.67 9,090,594.59 - - 410,946.00 - (1,844,596.18) 219 PROPOSITION B (6,395.56) - - - - (6,395.56) 220 PROPOSITION C (12,621,995.01) (4,062,915.00) - 19,749,069.89 - 340,869.00 (3,413,856.84) (8,827.96) 221 PROP 42- CONGESTION MGT (48,441.96) - - - - - (48,441.96) 222 SURFACE TRANSPORTATION PROGRAM 650.36 (46,562.29) - 60,443.94 - (388.42) (60,443.94) (46,300.35) 223 OFFICE OF TRAFFIC SAFETY (OTS) 0.20 - - - - - 0.20 224 RECYCLING (162,335.21) - 441,806.36 - - - (405,543.41) 24,131.00 (101,941.26) 225 MEASURE R (5,247,978.84) (3,054,186.00) 4,462.00 7,651.25 - 1,079,620.00 255,651.00 1,540.00 (6,953,240.59) 227 MEASURE M - MSP 62,024.29 - - 80,697.53 - - (142,721.82) - - 230 STATE GRANTS - OTHER 2,351,483.43 (7,181,149.54) 10,201,239.64 19,881,526.07 - - (23,179,082.63) (2,074,016.97) 0.00 300 FEDERAL GRANTS - OTHER 429,569.74 (2,887,517.41) 2,557,427.00 6,747,926.34 - - (5,347,405.67) (1,500,000.00) - 301 TRAFFIC SAFETY (379,372.65) - - - - (88,668.49) - (468,041.14) 310 CDBG 558,140.15 (1,582,198.00) 4,588,332.80 1,451,975.72 - - (5,061,209.16) - (44,958.49) 311 CDBG-SECTION 108 - - - - - - 312 NEIGHBORHOOD STABILIZATION (2,159,415.65) - - - 2,156,001.00 - - (3,414.65) 313 HOME GRANT (1,151,285.81) (656,727.00) 1,216,959.59 - - - - (591,053.22) 409 X - ENGINEERING FEES - - - - - 424 RECYCLED WATER FUND (942.68) (150,000.00) 971,515.53 - (991,351.00) - 65,000.00 - (105,778.15) 601 AVAQMD (26,703.12) (1,448,218.84) 1,448,218.84 - - (26,703.12) 650 ANTELOPE VALLEY FAIR - (235,027.14) 235,027.14 - - (0.00) 850 CFD 21-1 PUBLIC SERVICES (23,785.41) (30,000.00) 28,308.13 - - (25,477.28) 851 CFD 89-1 EASTSIDE WATER FUND (521,326.08) - - - - - - (521,326.08) 852 CFD 90-1 BELLE TIERRA - - - - - 853 CFD 91-1 QUARTZ HILL - - - - - 854 CFD 91-2 LANC BUSINESS PARK (42,561.36) - - - - (42,561.36) SPECIAL REVENUE FUNDS TOTAL (12,455,401.61) (67,702,361.79) 44,616,115.55 94,171,847.81 (10,759,380.00) 14,844,153.13 (71,741,763.87) (8,909,550.76) (17,936,341.54) DEVELOPER FEE FUNDS 203 PARK BOND (571,171.72) (200,000.00) 72,118.81 45,252.42 - - - - (653,800.49) 410 SIGNAL DEVELOPER FEES (3,588,835.30) (150,000.00) - 2,800,855.81 - - (937,979.49) 411 DRAINAGE DEVELOPER FEES (10,797,973.22) (400,000.00) - 8,089,963.45 (500,000.00) - (3,608,009.77) 412 BIOLOGICAL IMPACT FEES (69,098.76) (300,000.00) 9,950.00 - - - (359,148.76) 413 URBAN STRUCTURES IMPACT FEE (1,370,156.43) - 4,103.00 376,086.22 - 42,514.06 (58,692.12) 95.00 (1,006,050.27) 414 TRAFFIC IMPACT FEES (2,763,210.15) (100,000.00) - 2,579,778.45 - - 193,270.00 (90,161.70) 415 VEHICLE MILES TRVLD IMPACT FEE (382,040.85) (70,000.00) - - - (452,040.85) 416 ZERO NET ENERGY (SOLAR) (122,167.49) - - - - (122,167.49) 417 MARIPOSA LILY IMPACT FEE (65,291.68) - - - (65,291.68) DEVELOPER FEE FUNDS TOTAL (19,729,945.60) (1,220,000.00) 86,171.81 13,891,936.35 - 42,514.06 (558,692.12) 193,365.00 (7,294,650.50) MAINTENANCE DISTRICT FUNDS 420 SEWER MAINTENANCE DISTRICT (671,220.48) (4,861,854.00) 4,472,462.90 664,290.30 25,508.44 38,362.00 13,857.00 (318,593.84) 421 LANDSCAPE MAINTENANCE DISTRICT 104,432.93 (2,101,707.93) 3,203,166.27 - (1,391,649.75) 110,536.57 - 19,584.29 (55,637.62) 422 LIGHTING MAINTENANCE DISTRICT (6,212,131.36) (6,651,219.57) 9,609,831.18 169,391.20 - - (96,214.51) 1,975.00 (3,178,368.06) 423 DRAINAGE MAINT DISTRICT (1,096,276.11) (2,365,324.48) 2,913,627.98 604,232.85 (301,311.89) 25,508.44 (46,233.96) 70,057.00 (195,720.17) MAINTENANCE DISTRICT FUNDS TOTAL (7,875,195.02) (15,980,105.98) 20,199,088.33 1,437,914.35 (1,692,961.64) 161,553.45 (104,086.47) 105,473.29 (3,748,319.69) COMMUNITY SERVICES FOUNDATION 199 COMMUNITY SERVIC ES FOUNDATION (109,846.10) - - - - - (43,977.05) - (153,823.15) COMMUNITY SERVICES FOUNDATION FUNDS TOTAL (109,846.10) - - - - - (43,977.05) - (153,823.15) FY 2025-2026 ESTIMATED FUND BALANCES
ATTACHMENT A
ACFR Fund Type FUND DESCRIPTION FY26 BEGINNING FUND
BALANCE
FY26 BUDGETED
REVENUES
FY26 BUDGETED
OPERATING
EXPENDITURES
FY26 BUDGETED
CAPITAL
EXPENDITURES
FY26 BUDGETED
TRANSFERS IN
FY26 BUDGETED
TRANSFERS OUT
FY26 MID-YEAR
REVENUE ADJ
(INCR)/DECR
FY26 MID-YEAR
EXPENDITURE
REQUESTS
FY26 ESTIMATED
ENDING FUND
BALANCE
FY 2025-2026 ESTIMATED FUND BALANCES
LANCASTER HOUSING AUTHORITY FUNDS 314 LOW-MODERATE INCOME HOUSING (40,582,324.74) (250,000.00) 1,536,075.13 135,565.00 - - - - (39,160,684.61) 520 LANCASTER HOUSING AUTHORITY (2,112,659.52) - - - - (2,112,659.52) LANCASTER HOUSING AUTHORITY FUNDS TOTAL (42,694,984.26) (250,000.00) 1,536,075.13 135,565.00 - - - - (41,273,344.13) FINANCE AUTHORITY 530 LANCASTER FINANCING AUTHORITY (25,667,599.25) (215,000.00) 7,363,553.64 4,133,386.85 (7,363,553.64) (209,046.27) (294,138.00) (22,252,396.67) FINANCE AUTHORITY FUNDS TOTAL (25,667,599.25) (215,000.00) 7,363,553.64 4,133,386.85 (7,363,553.64) - (209,046.27) (294,138.00) (22,252,396.67) ENTERPRISE FUNDS 500 LANCASTER POWER AUTHORITY (1,843,344.64) (1,600,000.00) 1,314,926.00 - (2,998.92) 3,400.00 (2,128,017.56) 501 LANCASTER CHOICE ENERGY (6,474,769.02) (82,592,188.00) 79,018,890.41 - 25,508.44 4,267,077.43 (5,954,957.76) (11,710,438.50) ENTERPRISE FUNDS TOTAL (8,318,113.66) (84,192,188.00) 80,333,816.41 - - 25,508.44 4,264,078.51 (5,951,557.76) (13,838,456.06) SUCCESSOR AGENCY 991 REDEV OBLIGATION RETIREMENT 23,556,253.80 - - - - - (14,662,887.83) 15,000.00 8,908,365.97 992 REDEVELOPMENT DEBT SERVICE 131,113,419.53 - - - - - (320,835.41) 11,336,391.14 142,128,975.26 993 SCHOOLS DEBT SERVICE 13,908,608.65 - - - - - (456.06) 1,248,706.26 15,156,858.85 994 COUNTY DEBT SERVICE 11,781.60 - - - - - - - 11,781.60 995 COMM REDV PROP TRUST CRPTF - - - - - - - - SUCCESSOR AGENCY FUNDS TOTAL 168,590,063.58 - - - - - (14,984,179.30) 12,600,097.40 166,205,981.68 GRAND TOTAL (27,050,258.55) (327,691,478.79) 318,896,443.76 128,087,084.40 (21,625,688.28) 22,143,896.28 (87,779,788.73) 7,076,123.66 12,056,333.75