% of Year
100.0%
Adjusted Adjusted
Fund Budget YTD % Budget %
No. Revenues Revenues Realized Expenditures Expenditures Encumbrances Utilized* General Fund 100 $101,428,659 $101,543,997 100.1% $101,955,409 $99,511,365 $1,999,814 99.6% Street Lighting & Landscaping Fund 201 390,985 366,277 93.7% 726,173 579,841 3,008 80.3% Gas Tax Fund 205 2,082,844 1,948,482 93.5% 5,931,208 1,011,282 1,181,761 37.0% Asset Forfeiture Fund 210 41,800 64,693 154.8% 148,000 118,336 - 80.0% Police Safety Grants Fund 211 189,000 224,306 118.7% 373,032 238,060 91,680 88.4% Grants Fund 220 6,955,849 177,492 2.6% 6,919,849 177,490 - 2.6% Prop A Fund 230 988,594 1,329,909 134.5% 1,276,148 1,138,122 - 89.2% Prop C Fund 231 7,830,351 916,064 11.7% 7,770,058 191,553 212,227 5.2% AB 2766 Fund 232 47,500 61,471 129.4% 273,428 11,288 - 4.1% Measure R Fund 233 1,513,142 715,322 47.3% 3,643,478 690,483 273,312 26.5% Measure M Fund 234 19,952,149 882,178 4.4% 20,120,114 292,334 17,622,575 89.0% Measure W Fund 240 28,133,779 517,238 1.8% 28,071,967 253,634 2,079,864 8.3% Capital Improvements Fund 401 2,114,453 1,861,668 88.0% 25,382,762 16,307,618 362,290 65.7% Bond Construction Fund 402 - 48,112 - 60 - - - Underground Assessment District Construction403 - 137,083 - 1,170,556 58,985 38,500 8.3% Water Fund 501 16,832,770 18,781,984 111.6% 25,951,099 17,046,386 1,937,335 73.2% Storm Drain Fund 502 2,227,340 2,204,062 99.0% 7,422,250 3,348,250 600,712 53.2% Sewer Fund 503 4,273,070 5,435,560 127.2% 21,249,581 3,502,586 5,448,557 42.1% Parking Fund 520 4,387,700 4,792,623 109.2% 6,452,207 4,461,021 1,035,837 85.2% County Parking Lots Fund 521 1,111,200 1,148,148 103.3% 956,940 383,329 22,239 42.4% State Pier & Parking Lot Fund 522 870,500 951,705 109.3% 1,650,197 747,495 356,850 66.9% Insurance Reserve Fund 601 9,223,980 10,309,256 111.8% 10,886,625 11,444,810 46,580 105.6% Information Technology Fund 605 4,660,060 4,660,913 100.0% 5,946,980 4,526,594 537,554 85.2% Fleet Management Fund 610 3,334,359 3,130,794 93.9% 5,939,024 4,469,224 289,851 80.1% Building Maintenance & Operation Fund 615 2,732,659 2,550,906 93.3% 3,018,931 2,556,343 111,979 88.4% Underground Assessment Fund 2018 Refunding710 714,150 549,631 77.0% 716,425 705,725 - 98.5% Underground Assessment Fund 19-12 & 19-14711 606,106 633,267 104.5% 608,057 595,277 - 97.9% Underground Assessment Fund 19-4 712 337,613 159,087 47.1% 337,793 329,405 - 97.5% City Pension Fund 801 206,188 358 0.2% 207,666 210,789 - 101.5% Section 115 Fund 804 100,000 309,192 309.2% 1,021,059 991,015 - 97.1% $223,286,801 $166,411,779 74.5% $296,127,076 $175,898,639 $34,252,525 71.0% *Includes Encumbered Amounts
Year-to-Date
As of June 30, 2025
Fiscal Year 2025 Statement of Revenues & Expenditures
City of Manhattan Beach
Current Year Activity
(Preliminary)
% of Year
100.0%
Fund Original Budget Adjusted Year-to-Date Unrealized % No. Budget Adjustments Budget Actuals Amount Realized
General Fund 100 $98,993,155 2,435,504 $101,428,659 $101,543,997 ($115,338) 100.1% Street Lighting & Landscaping Fund 201 390,985 - 390,985 366,277 24,708 93.7% Gas Tax Fund 205 1,935,943 146,901 2,082,844 1,948,482 134,362 93.5% Asset Forfeiture Fund 210 41,800 - 41,800 64,693 (22,893) 154.8% Police Safety Grants Fund 211 189,000 - 189,000 224,306 (35,306) 118.7% Grants Fund 220 5,320,000 1,635,849 6,955,849 177,492 6,778,357 2.6% Prop A Fund 230 988,594 - 988,594 1,329,909 (341,315) 134.5% Prop C Fund 231 802,856 7,027,495 7,830,351 916,064 6,914,287 11.7% AB 2766 Fund 232 47,500 - 47,500 61,471 (13,971) 129.4% Measure R Fund 233 964,892 548,250 1,513,142 715,322 797,820 47.3% Measure M Fund 234 6,510,878 13,441,271 19,952,149 882,178 19,069,971 4.4% Measure W Fund 240 411,500 27,722,279 28,133,779 517,238 27,616,541 1.8% Capital Improvements Fund 401 1,714,302 400,151 2,114,453 1,861,668 252,785 88.0% Bond Construction Fund 402 - - - 48,112 (48,112) - Underground Assessment District Construction403 - - - 137,083 (137,083) - Water Fund 501 16,832,770 - 16,832,770 18,781,984 (1,949,214) 111.6% Storm Drain Fund 502 2,227,340 - 2,227,340 2,204,062 23,278 99.0% Sewer Fund 503 4,273,070 - 4,273,070 5,435,560 (1,162,490) 127.2% Parking Fund 520 4,387,700 - 4,387,700 4,792,623 (404,923) 109.2% County Parking Lots Fund 521 1,111,200 - 1,111,200 1,148,148 (36,948) 103.3% State Pier & Parking Lot Fund 522 870,500 - 870,500 951,705 (81,205) 109.3% Insurance Reserve Fund 601 9,223,980 - 9,223,980 10,309,256 (1,085,276) 111.8% Information Technology Fund 605 4,660,060 - 4,660,060 4,660,913 (853) 100.0% Fleet Management Fund 610 3,334,359 - 3,334,359 3,130,794 203,565 93.9% Building Maintenance & Operation Fund 615 2,732,659 - 2,732,659 2,550,906 181,753 93.3% Underground Assessment Fund 2018 Refunding710 714,150 - 714,150 549,631 164,519 77.0% Underground Assessment Fund 19-12 & 19-14711 606,106 - 606,106 633,267 (27,161) 104.5% Underground Assessment Fund 19-4 712 337,613 - 337,613 159,087 178,526 47.1% City Pension Fund 801 206,188 - 206,188 358 205,830 0.2% Section 115 Fund 804 100,000 - 100,000 309,192 (209,192) 309.2% $169,929,100 $53,357,701 $223,286,801 $166,411,779 $56,875,022 74.5% City of Manhattan Beach
Fiscal Year 2025 Citywide Revenues
As of June 30, 2025
Current Year Activity
(Preliminary)
% of Year
100.0%
Fund Original Budget Adjusted Available %
No. Budget Adjustments* Budget Actuals Encumbrances Budget Utilized** General Fund 100 $98,484,891 $3,470,518 $101,955,409 $99,511,365 $1,999,814 $444,230 99.6% Street Lighting & Landscaping Fund 201 704,331 21,842 726,173 579,841 3,008 143,324 80.3% Gas Tax Fund 205 2,075,138 3,856,070 5,931,208 1,011,282 1,181,761 3,738,166 37.0% Asset Forfeiture Fund 210 78,000 70,000 148,000 118,336 - 29,664 80.0% Police Safety Grants Fund 211 215,000 158,032 373,032 238,060 91,680 43,292 88.4% Grants Fund 220 5,320,000 1,599,849 6,919,849 177,490 - 6,742,359 2.6% Prop A Fund 230 769,417 506,731 1,276,148 1,138,122 - 138,026 89.2% Prop C Fund 231 1,060,138 6,709,920 7,770,058 191,553 212,227 7,366,278 5.2% AB 2766 Fund 232 673 272,755 273,428 11,288 - 262,140 4.1% Measure R Fund 233 2,470,138 1,173,340 3,643,478 690,483 273,312 2,679,683 26.5% Measure M Fund 234 6,218,138 13,901,976 20,120,114 292,334 17,622,575 2,205,205 89.0% Measure W Fund 240 100,000 27,971,967 28,071,967 253,634 2,079,864 25,738,469 8.3% Capital Improvements Fund 401 5,554,068 19,828,694 25,382,762 16,307,618 362,290 8,712,853 65.7% Bond Construction Fund 402 - 60 60 - - 60 - Underground Assessment District Construction403 - 1,170,556 1,170,556 58,985 38,500 1,073,071 8.3% Water Fund 501 19,150,131 6,800,968 25,951,099 17,046,386 1,937,335 6,967,379 73.2% Storm Drain Fund 502 2,613,335 4,808,915 7,422,250 3,348,250 600,712 3,473,288 53.2% Sewer Fund 503 8,305,857 12,943,724 21,249,581 3,502,586 5,448,557 12,298,438 42.1% Parking Fund 520 4,290,885 2,161,322 6,452,207 4,461,021 1,035,837 955,349 85.2% County Parking Lots Fund 521 890,901 66,039 956,940 383,329 22,239 551,371 42.4% State Pier & Parking Lot Fund 522 935,275 714,922 1,650,197 747,495 356,850 545,852 66.9% Insurance Reserve Fund 601 9,370,892 1,515,733 10,886,625 11,444,810 46,580 (604,765) 105.6% Information Technology Fund 605 5,428,569 518,411 5,946,980 4,526,594 537,554 882,832 85.2% Fleet Management Fund 610 4,930,447 1,008,577 5,939,024 4,469,224 289,851 1,179,949 80.1% Building Maintenance & Operation Fund 615 2,732,659 286,272 3,018,931 2,556,343 111,979 350,609 88.4% Underground Assessment Fund 2018 Refunding710 716,425 - 716,425 705,725 - 10,700 98.5% Underground Assessment Fund 19-12 & 19-14711 608,057 - 608,057 595,277 - 12,780 97.9% Underground Assessment Fund 19-4 712 337,793 - 337,793 329,405 - 8,388 97.5% City Pension Fund 801 207,666 - 207,666 210,789 - (3,123) 101.5% Section 115 Fund 804 1,021,059 - 1,021,059 991,015 - 30,044 97.1% $184,589,883 $111,537,193 $296,127,076 $175,898,639 $34,252,525 $85,975,911 71.0% *Budget Adjustments include City Council-approved adjustments during the current year and encumbrances carried forward from the prior year. **Includes Encumbered Amounts
Year-to-Date
City of Manhattan Beach
Fiscal Year 2025 Citywide Expenditures
As of June 30, 2025
Current Year Activity
(Preliminary)
$3 $4 $5 $6 $7
Percent of Year
100.0%
Major Revenue Accounts 2020 2021 2022 2023 2024 2025 Adj BudgetRealized Property Taxes $33,319,571 $36,823,265 $38,703,862 $41,049,070 $42,214,841 $44,110,552 $44,688,638 98.7% Sales & Use Tax* 8,797,241 8,038,137 10,473,355 11,176,629 11,355,564 9,805,599 11,350,000 86.4% Hotel Transient Occupancy Tax (TOT)*3,847,089 2,382,137 5,581,612 6,267,890 7,418,000 6,786,500 7,415,000 91.5% Short Term Rental TOT* 5,450 - 3,883 331,957 1,237,420 1,410,465 1,200,000 117.5% Business License Tax 3,643,611 3,755,555 5,175,626 4,935,627 5,421,463 5,449,659 5,503,651 99.0% Real Estate Transfer Tax 827,475 1,132,663 1,333,170 696,646 657,293 878,101 800,000 109.8% Building Permits 1,601,914 1,433,778 1,910,538 1,661,661 2,513,367 2,390,184 2,100,000 113.8% Parking Citations 1,538,218 1,354,932 2,316,440 2,362,935 1,538,542 2,077,282 2,175,000 95.5% Interest Earnings 928,038 454,133 559,145 1,132,781 1,377,638 1,702,489 1,375,000 123.8% Building Plan Check Fees 1,418,857 1,986,711 2,111,264 1,703,380 1,754,456 2,214,340 1,837,500 120.5% Total Major Revenue Accounts$55,927,462$57,361,311 $68,168,894$71,318,575$75,488,585$76,825,172$78,444,789 97.9% Over/(Under) Prior Year 1,433,850 10,807,583 3,149,681 4,170,010 1,336,587 Percent Change From Prior Year 2.6% 18.8% 4.6% 5.8% 1.8% Other Revenues* 15,986,869 105,728,752 21,616,414 19,851,738 23,874,461 $24,718,825 22,983,870 107.5% Total General Fund Revenues$71,914,331$163,090,063 $89,785,308$91,170,313$99,363,046$101,543,997$101,428,659100.1% * Variance in FY 2025 is due to an accounting methodology change wherein identified key revenues are accrued and reversed to the previous year during Quarter 1 instead of at the End of the Fiscal Year
City of Manhattan Beach
Fiscal Year 2025 General Fund Major Revenue Trends
Year-To-Date Actuals (Preliminary) FY 2025
June 30, 2025
$0 $6,000,000 $12,000,000 $18,000,000 $24,000,000 $30,000,000 $36,000,000 $42,000,000 $48,000,000Building Plan Check FeesInterest EarningsParking CitationsBuilding PermitsReal Estate Transfer TaxBusiness License TaxShort Term Rental TOT*Hotel Transient Occupancy Tax*Sales & Use Tax*Property TaxesJune 30, 2025Fiscal Year 2025Fiscal Year 2024General Fund Major Revenue Sources
$3 $4 $5 $6 $7
Percent of Year
100.0%
-
* Variance in FY 2025 is due to an accounting methodology change wherein identified key revenues are accrued and reversed to the previous year during Quarter 1 instead of at the End of the Fiscal Year
City of Manhattan Beach
Fiscal Year-To-Date General Fund Trends
Through May Year-Over-Year
$0$2,500,000$5,000,000$7,500,000$10,000,0002020 2021 2022 2023 2024 2025Sales & Use Tax*$0$8,000,000$16,000,000$24,000,000$32,000,000$40,000,0002020 2021 2022 2023 2024 2025Property Taxes $0$1,750,000$3,500,000$5,250,000$7,000,0002020 2021 2022 2023 2024 2025Hotel Transient Occupancy Tax (TOT)*$0$1,250,000$2,500,000$3,750,000$5,000,0002020 2021 2022 2023 2024 2025Business License Tax$0$300,000$600,000$900,000$1,200,0002020 2021 2022 2023 2024 2025Real Estate Transfer Tax$0$600,000$1,200,000$1,800,000$2,400,0002020 2021 2022 2023 2024 2025Building Permits$0$500,000$1,000,000$1,500,000$2,000,0002020 2021 2022 2023 2024 2025Parking Citations$0$400,000$800,000$1,200,000$1,600,0002020 2021 2022 2023 2024 2025Interest Earnings$0$500,000$1,000,000$1,500,000$2,000,0002020 2021 2022 2023 2024 2025Building Plan Check Fees $0$325,000$650,000$975,000$1,300,0002020 2021 2022 2023 2024 2025Short Term Rental TOT* % of Year
100.0%
Dept Original Budget Adjusted YTD YTD Available %
No. Budget Adjustments1 Budget Expenditures Encumbrances Budget Used Management Services 11 $5,192,028 ($91,211) $5,100,817 $5,015,584 $107,153 ($21,920) 100.4% Finance 12 4,333,794 419,045 4,752,839 4,480,426 84,701 187,713 96.1% Human Resources 13 2,032,287 214,111 2,246,398 2,423,992 26,459 (204,053) 109.1% Parks and Recreation 14 10,575,180 122,062 10,697,242 10,336,926 207,670 152,646 98.6% Police 15 38,223,846 336,099 38,559,945 37,915,477 411,245 233,223 99.4% Fire 16 17,732,501 2,049,757 19,782,258 19,769,992 22,980 (10,713) 100.1% Community Development 17 8,228,911 187,522 8,416,433 7,600,291 178,445 637,698 92.4% Public Works 18 12,166,344 233,133 12,399,477 11,968,678 961,162 (530,363) 104.3% Information Technology 19 - - - - - - - $98,484,891 $3,470,518 $101,955,409 $99,511,365 $1,999,814 $444,230 99.6% ¹Budget Adjustments include City Council-approved adjustments during the current year and encumbrances carried forward from the prior year.
City of Manhattan Beach
Fiscal Year 2025 General Fund Expenditures by Department As of June 30, 2025
Current Year Activity
(Preliminary)
Account Description Established Purpose Amount
Parks & Recreation
100-21501 Tree and Bench Donations 2003 Donations for trees & benches. $ 6,797 100-21705 Pumpkin Race 2013 Sponsorship revenue/expenses for Pumpkin Race. 9,438 100-21706 Recreation Sponsorships 2017 Sponsorship revenue/expenses for other programs. 35,750 802-21708 Public Arts Fund 2003 Funded through a portion of development fees. Used to fund Public Art. 1,657,172 Police
100-21410 Reserve Force Deposits 1997 Funded through donations. Reserve Officer equipment, training, etc. $ 1,945 100-21405 K9 Deposits 1997 Funded through donations. Used for K9 Equipment. 530 100-21408 Victims Assistance Deposits 1997 Property that is forfeited permanently and goes to auction. The funds are deposited for Victims Assistance programs. 3,423 100-21411 Every 15 Minutes Deposits 1998 Funded through donations. Every 15 Minutes Program. In conjunction with Mira Costa (MBUSD). 4,356 100-21409 Explorer Scout Deposits 1997 Funded through donations. Explorer events, special equipment, etc. 14,985 100-21404 Neighborhood Watch Deposits 1997 Property that is forfeited permanently and goes to auction. The funds are deposited for various Neighborhood Watch uses. 28,166 100-21407 Equipment Deposits 1997 Funded through donations. Used for Various Special Equipment. 25,878 100-21412 Graux Trust (Police) 2014 Donation gift from the Graux Trust. 8,893 100-21402 Inmate Welfare Deposits 1997 Funds generated through inmate telephone in the jail. Use for Inmate welfare, i.e. new mattresses, periodicals, newspapers, books, etc.
47,810
Fire
100-21453 Paramedic Trust Deposits 1997 Donations to Fire operations. $ 7,295 100-21451 Graux/Rotary Trust (Fire) 2014 Donation gift from the Graux Trust. 1,756 100-21452 Customer Deposits 2012 Donations from public to fire services. 1,063 100-21913 Fire Technology Replacement 2020 Funded through a fee of 5% of annual Fire Inspection Permits. The purpose of this technology fee is to recover the cost associated with replacement of existing system, upgrades to the existing and new system, and maintenance costs associated with the system.
58,531
Community Development
100-21602 Tree Penalties for Illegal Removal 2018 Fines for illegally removed trees for the planting of new trees. $ 77,355 100-21601 General Plan Maintenance 2010 Surcharge taken from permits to fund updates for General Plan (i.e., Mobility Plan, Housing Element, Land Use, etc.). 645,894 100-21608 Seismic Fees 1998 A portion of this fee is paid quarterly by the City to the Department of Conservation (DoC) along with a quarterly report.
Balance of fee is used for data utilization, and seismic education incorporating data interpretations from data of the strong- motion instrumentation program.
91,756
100-21609 Congestion Management Plan 2002 Fees that are charged for projects that increase traffic; Planning correction checklist has section for CMP, where a spreadsheet calculates trips/cost; county program on hold for number of years. Funds are to be used for transportation improvements.
68,440
100-21610 BSA Revolving Fund Fee 2009 Fee identified during Building permit application. A portion of this fee is paid quarterly by the City to the CA Building Standards Commission (BSC) along with a quarterly report. Fee paid to BSC based on calculations in the report. 18,041
100-21616 SB 1186 Disability Access & Education 2014 Fee charged on permits, a portion of which is available yearly for Building Inspector training on Title 24, CASp (Certified Access Specialist Program), and SB 1186.
123,383
100-21914 Energov Technology Replacement 2020 Funded through a fee of 3% of Building Permits. The purpose of this technology fee is to recover the cost associated with replacement of existing system, upgrades to the existing and new system, and maintenance costs associated with the system.
194,923
Information Technology
100-21311 Time Warner PEG Deposit 1997 Public, Education, and Governmental Access. MBtv (city government cablecast and webcast) capital expenditures, repairs and upgrades.
$ 78,944
100-21312 Verizon PEG Deposit 2007 Public, Education, and Governmental Access. MBtv (city government cablecast and webcast) capital expenditures, repairs and upgrades.
191,496
Total $ 3,404,022
Balance Sheet Accounts
As of June 30, 2025
(Preliminary)