City of
LEMOORE
CALIFORNIA
04/15/2025
City Council Regular Meeting
Handouts received after
agenda posted
Fiscal Year 25/26
Budget Workshop #3 - Revenue
Josalynn Valdez, Finance Director
April 15, 2025
1 GENERAL FUND
FISCAL YEAR 24/25 REVIEW
2 What are
Revenues
• Property Taxes
• Sales Tax
• Prop 172 Public Safety Tax
• Transient Occupancy Tax
• Motor Vehicle in Lieu
• Franchise Fees
• Business License
• Animal License
• Building/Plumbing/Electrical
Permits
• Cannabis Revenue
• Conditional Use Permits/Home
Occupancy Permits
• Planning/Zoning Fees
• PD Misc Fees
• Recreation Programs
• Supplemental Law Enforcement
(SLEFS)
• Youth Development Officer Fees
• Abandoned Vehicle Abatement
• Investment Income
• Property Rental
• Hall/Park Rentals
• Sale of Assets
3 General Fund Revenue FY24/25
4 Revenue Categories FY25 Budgeted FY25 Projected Difference Taxes
Property Taxes 3,716,750.00 3,807,120.00 102%
Other Taxes 7,446,738.00 7,596,738.00 102%
Sales Tax, Public Safety, TOT, Motor Vehicle
Fees & Licenses
Franchise Fees, Bus Lic., Animal License 962,108.00 855,670.00 89% Permits
Building related 484,785.00 500,875.00 103%
Cannabis related 438,920.00 448,920.00 102%
Planning related 9,120.00 10,060.00 110%
Other Permits 570.00 570.00 100%
Fees & Licenses
Planning fees 168,264.00 175,945.00 105%
Public Works Fees 6,270.00 8,660.00 138%
PD Fees 32,490.00 44,100.00 136%
Recreation 173,280.00 173,280.00 100%
Fines 16,530.00 25,190.00 152%
Intergovernmental
Police related 699,024.00 772,813.00 111%
Use of Money & Property
Investment Income 399,000.00 650,000.00 163%
Property, Hall, Park Rentals 330,000.00 210,000.00 64%
Miscellaneous Revenue
Miscellaneous Revenue 348,843.00 139,714.00 40%
$ 15,232,692.00 $ 15,419,655.00 $ 186,963.00
ENTERPRISE FUNDS
FISCAL YEAR 24/25 REVIEW
5 What are
Revenues
• Water Consumption Charges
• Meter Charges
• Connection fees
• Construction Meter Rental
• Delinquent Payment On/Off Fees
• Late Fees
• Investment Income
• Property Rental
• Sewer Charges for service
• Refuse Charges for service
• Special Refuse Pick up
• Recycling Program (violations)
• Greenwaste Program (violations)
• Sale of Assets
• Fleet Charges for Service
6 Enterprise Fund Revenues FY24/25
7 Revenue Categories FY25 Budgeted FY25 Projected Difference Water Fund
Fees & Licenses
Charges for Service 11,242,000.00 11,192,000.00 100%
Use of Money & Property
Investment Income 386,000.00 600,000.00 155%
$ 11,628,000.00 $ 11,792,000.00 $ 164,000.00
Refuse Fund
Fees & Licenses
Charges for Service 4,880,500.00 4,841,500.00 99%
Use of Money & Property
Investment Income/Property 132,500.00 217,500.00 164%
Miscellaneous Revenue
Miscellaneous/Sales of Asset 77,101.00 79,301.00 103%
$ 5,090,101.00 $ 5,138,301.00 $ 48,200.00
Sewer Fund
Fees & Licenses
Charges for Service 3,930,000.00 3,945,000.00 100%
Use of Money & Property
Investment Income/Property 367,500.00 497,500.00 135%
$ 4,297,500.00 $ 4,442,500.00 $ 145,000.00
Fleet Fund
Fees & Licenses
Charges for Service 1,356,993.00 1,356,993.00 100%
$ 1,356,993.00 $ 1,356,993.00 $ -
Enterprise Fund Total $ 22,372,594.00 $ 22,729,794.00 $ 357,200.00
GENERAL FUND
FISCAL YEAR 25/26
Proposed Revenues
8 GF Proposed FY25/26 Revenues
9 Revenue Categories FY25 Adopted FY26 Proposed Difference Taxes
Property Taxes 3,716,750.00 3,776,000.00 102%
Other Taxes 7,446,738.00 9,933,442.00 133%
Sales Tax, Public Safety, TOT, Motor Vehicle
Fees & Licenses
Franchise Fees, Bus Lic., Animal License 962,108.00 859,070.00 89% Permits
Building related 484,785.00 499,700.00 103%
Cannabis related 438,920.00 448,920.00 102%
Planning related 9,120.00 9,120.00 100%
Other Permits 570.00 570.00 100%
Fees & Licenses
Planning fees 168,264.00 187,560.00 111%
Public Works Fees 6,270.00 7,560.00 121%
PD Fees 32,490.00 40,500.00 125%
Recreation 173,280.00 173,280.00 100%
Fines 16,530.00 19,190.00 116%
Intergovernmental
Police related 699,024.00 679,024.00 97%
Use of Money & Property
Investment Income 399,000.00 600,000.00 150%
Property, Hall, Park Rentals 330,000.00 303,000.00 92%
Miscellaneous Revenue
Miscellaneous Revenue 348,843.00 51,000.00 15%
$ 15,232,692.00 $ 17,587,936.00 $ 2,355,244.00
ENTERPRISE FUNDS
FISCAL YEAR 25/26
Proposed Revenues
10 Enterprise Fund Proposed FY25/26
Revenues
11 Revenue Categories FY25 Adopted FY26 Proposed Difference Notes Water Fund
Fees & Licenses
Charges for Service 11,242,000.00 11,432,000.00 102%
Use of Money & Property
Investment Income 386,000.00 600,000.00 155%
$ 11,628,000.00 $ 12,032,000.00 $ 404,000.00
Refuse Fund
Fees & Licenses
Charges for Service 4,880,500.00 4,881,500.00 100%
Use of Money & Property
Investment Income/Property Rental 132,500.00 197,600.00 149% Miscellaneous Revenue
Miscellaneous/Sales of Assets 77,101.00 - 0%
$ 5,090,101.00 $ 5,079,100.00 $ (11,001.00) reduction in late fees budgeted Sewer Fund grant funds received in FY25 wont rec. FY26
Fees & Licenses
Charges for Service 3,930,000.00 3,945,000.00 100%
Use of Money & Property
Investment Income/Property Rental 367,500.00 497,500.00 135% $ 4,297,500.00 $ 4,442,500.00 $ 145,000.00
Fleet Fund
Fees & Licenses
Charges for Service 1,356,993.00 1,400,000.00 103%
$ 1,356,993.00 $ 1,400,000.00 $ 43,007.00
Enterprise Fund Total $ 22,372,594.00 $ 22,953,600.00 $ 581,006.00 Thank you