City of Manhattan Beach
Finance Department
Month End Report
November 2025
Fiscal Year 2025-2026
% of Year
41.7%
Dept Original Budget Adjusted YTD YTD Available %
No. Budget Adjustments1 Budget Expenditures Encumbrances Budget Used Management Services 11 $5,484,086 $45,198 $5,529,284 $1,839,597 $45,198 $3,644,489 34.1% Finance 12 5,014,140 73,391 5,087,531 2,016,547 148,257 2,922,727 42.6% Human Resources 13 2,438,873 26,459 2,465,332 986,224 26,459 1,452,650 41.1% Parks and Recreation 14 12,157,179 141,983 12,299,162 5,437,953 610,688 6,250,522 49.2% Police 15 40,371,162 3,443,677 43,814,839 18,465,855 401,932 24,947,052 43.1% Fire 16 18,591,849 761,836 19,353,685 8,305,954 788 11,046,943 42.9% Community Development 17 8,801,990 165,776 8,967,766 3,515,759 195,488 5,256,519 41.4% Public Works 18 12,720,950 1,081,506 13,802,456 4,452,802 942,717 8,406,937 39.1% Information Technology 19 - - - - - - - $105,580,229 $5,739,826 $111,320,055 $45,020,691 $2,371,527 $63,927,837 42.6% 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 2026 General Fund Expenditures by Department As of November 30, 2025
Current Year Activity
% of Year
41.7%
Adjusted Adjusted
Fund Budget YTD % Budget %
No. Revenues Revenues Realized Expenditures Expenditures Encumbrances Utilized* General Fund 100 $129,269,107 $39,612,763 30.6% $111,320,054 $45,020,691 $2,371,527 42.6% Street Lighting & Landscaping Fund 201 391,003 10,104 2.6% 675,465 140,520 - 20.8% Gas Tax Fund 205 2,243,616 680,212 30.3% 7,120,880 865,560 408,361 17.9% Asset Forfeiture Fund 210 74,769 891,195 1191.9% 168,000 39,127 18,391 34.2% Police Safety Grants Fund 211 209,284 124,827 59.6% 311,680 98,385 33,011 42.2% Grants Fund 220 6,717,859 - - 6,717,859 - - - Prop A Fund 230 918,788 400,131 43.5% 1,431,253 291,566 - 20.4% Prop C Fund 231 7,719,179 343,767 4.5% 8,238,401 34,871 160,696 2.4% AB 2766 Fund 232 53,373 16,881 31.6% 262,812 280 - 0.1% Measure R Fund 233 1,451,576 234,530 16.2% 3,292,054 22,458 268,186 8.8% Measure M Fund 234 19,177,405 233,201 1.2% 20,821,064 607,276 16,609,662 82.7% Measure W Fund 240 31,087,773 21,025 0.1% 31,758,693 402,916 1,689,430 6.6% Capital Improvements Fund 401 1,105,804 622,028 56.3% 17,431,576 1,409,524 273,433 9.7% Bond Construction Fund 402 - 6,680 - 60 - - - Underground Assessment District Construction 403 57,096 19,710 34.5% 1,141,818 - 27,000 2.4% Water Fund 501 18,658,082 9,119,594 48.9% 27,255,575 6,822,785 1,573,729 30.8% Storm Drain Fund 502 2,256,328 140,175 6.2% 6,555,698 475,907 1,315,062 27.3% Sewer Fund 503 4,706,815 2,276,829 48.4% 23,592,271 2,171,481 13,141,266 64.9% Parking Fund 520 6,283,427 2,647,156 42.1% 9,723,685 1,522,214 434,500 20.1% County Parking Lots Fund 521 1,588,160 731,655 46.1% 1,211,120 171,956 22,782 16.1% State Pier & Parking Lot Fund 522 1,161,785 446,145 38.4% 1,468,359 348,732 302,310 44.3% Insurance Reserve Fund 601 10,116,300 4,269,189 42.2% 11,943,699 8,444,957 169,537 72.1% Information Technology Fund 605 6,425,946 2,407,162 37.5% 7,067,504 2,110,079 1,315,494 48.5% Fleet Management Fund 610 3,523,905 1,314,582 37.3% 4,784,746 676,370 191,886 18.1% Building Maintenance & Operation Fund 615 2,991,842 1,015,336 33.9% 3,068,874 1,030,924 222,340 40.8% Underground Assessment Fund 2018 Refunding 710 714,150 8,915 1.2% 509,025 489,475 - 96.2% Underground Assessment Fund 19-12 & 19-14 711 606,106 6,907 1.1% 604,907 500,478 - 82.7% Underground Assessment Fund 19-4 712 337,613 3,146 0.9% 338,143 280,038 - 82.8% City Pension Fund 801 213,343 (1) (0.0%) 213,115 91,074 - 42.7% Section 115 Fund 804 100,000 232,074 232.1% 1,856,902 1,875,990 - 101.0% $260,160,434 $67,835,917 26.1% $310,885,293 $75,945,633 $40,548,602 37.5% *Includes Encumbered Amounts
Year-to-Date
As of November 30, 2025
Fiscal Year 2026 Statement of Revenues & Expenditures
City of Manhattan Beach
Current Year Activity
% of Year
41.7%
Fund Original Budget Adjusted Year-to-Date Unrealized % No. Budget Adjustments Budget Actuals Amount Realized
General Fund 100 $125,419,628 3,849,479 $129,269,107 $39,612,763 $89,656,343 30.6% Street Lighting & Landscaping Fund 201 391,003 - 391,003 10,104 380,899 2.6% Gas Tax Fund 205 2,098,759 144,857 2,243,616 680,212 1,563,405 30.3% Asset Forfeiture Fund 210 74,769 - 74,769 891,195 (816,426) 1191.9% Police Safety Grants Fund 211 209,284 - 209,284 124,827 84,457 59.6% Grants Fund 220 - 6,717,859 6,717,859 - 6,717,859 - Prop A Fund 230 918,788 - 918,788 400,131 518,657 43.5% Prop C Fund 231 777,139 6,942,040 7,719,179 343,767 7,375,412 4.5% AB 2766 Fund 232 53,373 - 53,373 16,881 36,492 31.6% Measure R Fund 233 610,433 841,143 1,451,576 234,530 1,217,047 16.2% Measure M Fund 234 654,628 18,522,777 19,177,405 233,201 18,944,204 1.2% Measure W Fund 240 4,519,201 26,568,572 31,087,773 21,025 31,066,748 0.1% Capital Improvements Fund 401 1,105,804 - 1,105,804 622,028 483,776 56.3% Bond Construction Fund 402 - - - 6,680 (6,680) - Underground Assessment District Construction 403 57,096 - 57,096 19,710 37,386 34.5% Water Fund 501 18,658,082 - 18,658,082 9,119,594 9,538,488 48.9% Storm Drain Fund 502 2,256,328 - 2,256,328 140,175 2,116,153 6.2% Sewer Fund 503 4,706,815 - 4,706,815 2,276,829 2,429,986 48.4% Parking Fund 520 6,283,427 - 6,283,427 2,647,156 3,636,271 42.1% County Parking Lots Fund 521 1,588,160 - 1,588,160 731,655 856,505 46.1% State Pier & Parking Lot Fund 522 1,161,785 - 1,161,785 446,145 715,640 38.4% Insurance Reserve Fund 601 10,116,300 - 10,116,300 4,269,189 5,847,111 42.2% Information Technology Fund 605 6,425,946 - 6,425,946 2,407,162 4,018,784 37.5% Fleet Management Fund 610 3,523,905 - 3,523,905 1,314,582 2,209,323 37.3% Building Maintenance & Operation Fund 615 2,991,842 - 2,991,842 1,015,336 1,976,506 33.9% Underground Assessment Fund 2018 Refunding 710 714,150 - 714,150 8,915 705,235 1.2% Underground Assessment Fund 19-12 & 19-14 711 606,106 - 606,106 6,907 599,199 1.1% Underground Assessment Fund 19-4 712 337,613 - 337,613 3,146 334,467 0.9% City Pension Fund 801 213,343 - 213,343 (1) 213,344 (0.0%) Section 115 Fund 804 100,000 - 100,000 232,074 (132,074) 232.1% $196,573,707 $63,586,727 $260,160,434 $67,835,917 $192,324,517 26.1% City of Manhattan Beach
Fiscal Year 2026 Citywide Revenues
As of November 30, 2025
Current Year Activity
% of Year
41.7%
Fund Original Budget Adjusted Available %
No. Budget Adjustments* Budget Actuals Encumbrances Budget Utilized** General Fund 100 $105,580,229 $5,739,825 $111,320,054 $45,020,691 $2,371,527 $63,927,836 42.6% Street Lighting & Landscaping Fund 201 675,465 - 675,465 140,520 - 534,945 20.8% Gas Tax Fund 205 2,262,690 4,858,190 7,120,880 865,560 408,361 5,846,959 17.9% Asset Forfeiture Fund 210 168,000 - 168,000 39,127 18,391 110,482 34.2% Police Safety Grants Fund 211 220,000 91,680 311,680 98,385 33,011 180,284 42.2% Grants Fund 220 - 6,717,859 6,717,859 - - 6,717,859 - Prop A Fund 230 1,431,253 - 1,431,253 291,566 - 1,139,687 20.4% Prop C Fund 231 685,664 7,552,737 8,238,401 34,871 160,696 8,042,834 2.4% AB 2766 Fund 232 673 262,139 262,812 280 - 262,532 0.1% Measure R Fund 233 379,753 2,912,301 3,292,054 22,458 268,186 3,001,410 8.8% Measure M Fund 234 1,534,832 19,286,232 20,821,064 607,276 16,609,662 3,604,126 82.7% Measure W Fund 240 4,107,744 27,650,949 31,758,693 402,916 1,689,430 29,666,347 6.6% Capital Improvements Fund 401 8,537,665 8,893,911 17,431,576 1,409,524 273,433 15,748,619 9.7% Bond Construction Fund 402 - 60 60 - - 60 - Underground Assessment District Construction 403 - 1,141,818 1,141,818 - 27,000 1,114,818 2.4% Water Fund 501 19,586,471 7,669,104 27,255,575 6,822,785 1,573,729 18,859,062 30.8% Storm Drain Fund 502 2,657,941 3,897,757 6,555,698 475,907 1,315,062 4,764,730 27.3% Sewer Fund 503 5,998,920 17,593,351 23,592,271 2,171,481 13,141,266 8,279,524 64.9% Parking Fund 520 8,185,111 1,538,574 9,723,685 1,522,214 434,500 7,766,972 20.1% County Parking Lots Fund 521 1,188,011 23,109 1,211,120 171,956 22,782 1,016,381 16.1% State Pier & Parking Lot Fund 522 702,081 766,278 1,468,359 348,732 302,310 817,316 44.3% Insurance Reserve Fund 601 11,897,119 46,580 11,943,699 8,444,957 169,537 3,329,205 72.1% Information Technology Fund 605 6,549,112 518,392 7,067,504 2,110,079 1,315,494 3,641,930 48.5% Fleet Management Fund 610 4,306,751 477,995 4,784,746 676,370 191,886 3,916,490 18.1% Building Maintenance & Operation Fund 615 2,956,895 111,979 3,068,874 1,030,924 222,340 1,815,611 40.8% Underground Assessment Fund 2018 Refunding 710 509,025 - 509,025 489,475 - 19,550 96.2% Underground Assessment Fund 19-12 & 19-14 711 604,907 - 604,907 500,478 - 104,429 82.7% Underground Assessment Fund 19-4 712 338,143 - 338,143 280,038 - 58,106 82.8% City Pension Fund 801 213,115 - 213,115 91,074 - 122,041 42.7% Section 115 Fund 804 1,856,902 - 1,856,902 1,875,990 - (19,088) 101.0% $193,134,472 $117,750,821 $310,885,293 $75,945,633 $40,548,602 $194,391,058 37.5% *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 2026 Citywide Expenditures
As of November 30, 2025
Current Year Activity
$4 $5 $6 $7
Percent of Year
41.7%
Major Revenue Accounts 2021 2022 2023 2024 2025 2026 Adj Budget Realized Property Taxes $1,369,646 $1,295,740 $1,345,173 $1,494,231 $1,581,824 961,659 $47,018,618 2.0% Sales & Use Tax* 3,294,389 4,311,560 4,838,676 5,010,572 2,827,414 3,548,350 11,440,000 31.0% Local Transaction and Use Tax - - - - - 901,635 5,943,000 15.2% Hotel Transient Occupancy Tax (TOT)* 915,719 2,108,406 3,052,403 3,404,925 2,785,344 2,723,061 7,682,000 35.4% Short Term Rental TOT* - 600 35,622 424,469 452,014 382,557 1,367,000 28.0% Business License Tax 691,497 989,699 565,640 747,839 440,702 516,594 5,850,000 8.8% Real Estate Transfer Tax 339,188 663,510 246,602 227,840 243,661 262,771 850,000 30.9% Building Permits 621,607 639,924 758,045 1,106,454 866,794 1,031,618 2,557,433 40.3% Parking Citations 701,140 891,113 925,786 564,051 862,632 1,010,700 2,741,865 36.9% Interest Earnings 470,235 315,894 372,467 871,071 913,315 335,106 1,484,313 22.6% Building Plan Check Fees 840,706 781,471 685,864 787,063 985,525 1,581,215 2,000,000 79.1% Total Major Revenue Accounts $9,244,129 $11,997,917 $12,826,277 $14,638,514 $11,959,225 13,255,265 $88,934,229 14.9% Over/(Under) Prior Year 238,963 2,753,788 828,360 1,812,237 (2,679,289) 1,296,040 Percent Change From Prior Year 2.7% 29.8% 6.9% 14.1% (18.3%) 10.8% Other Revenues* 6,582,276 7,225,404 9,633,784 11,219,239 $10,423,910 $26,357,498 40,334,878 65.3% Total General Fund Revenues $15,826,404 $19,223,320 $22,460,061 $25,857,753 $22,383,135 $39,612,763 $129,269,107 30.6% * Accounting methodology change starting FY 2025 results in variances across key revenues. During Quarter 1, prior year revenues are accrued to the prior year and reversed in the new fiscal year. ** The Total General Fund Revenues in Quarter 1 of FY 2026 include one-time bond proceeds of $16.7 million associated with the Certificates of Participation for 400 MBB and Public Saftey Radios.
City of Manhattan Beach
Fiscal Year 2026 General Fund Major Revenue Trends
Year-To-Date Actuals FY 2026
November 30, 2025
$0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 Building Plan Check Fees
Interest Earnings
Parking Citations
Building Permits
Real Estate Transfer Tax
Business License Tax
Short Term Rental TOT*
Hotel Transient Occupancy Tax*
Sales & Use Tax*
Local Transaction and Use Tax
Property Taxes
November 30, 2025
Fiscal Year 2026
Fiscal Year 2025
General Fund Major Revenue Sources
$3 $4 $5 $6 $7
Percent of Year
41.7%
-
City of Manhattan Beach
Fiscal Year 2026 General Fund Major Revenue Trends
November Year-Over-Year
* Accounting methodology change starting FY 2025 results in variances across key revenues. During Quarter 1, prior year revenues are accrued to the prior year and reversed in the new fiscal year.
$0
$1,250,000
$2,500,000
$3,750,000
$5,000,000
2022 2023 2024 2025 2026
Sales & Use Tax*
$0
$400,000
$800,000
$1,200,000
$1,600,000
2022 2023 2024 2025 2026
Property Taxes
$0
$750,000
$1,500,000
$2,250,000
$3,000,000
2022 2023 2024 2025 2026
Hotel Transient Occupancy Tax
(TOT)*
$0
$250,000
$500,000
$750,000
$1,000,000
2022 2023 2024 2025 2026
Business License Tax
$0
$175,000
$350,000
$525,000
$700,000
2022 2023 2024 2025 2026
Real Estate Transfer Tax
$0
$300,000
$600,000
$900,000
$1,200,000
2022 2023 2024 2025 2026
Building Permits
$0
$250,000
$500,000
$750,000
$1,000,000
2022 2023 2024 2025 2026
Parking Citations
$0
$250,000
$500,000
$750,000
$1,000,000
2022 2023 2024 2025 2026
Interest Earnings
$0
$300,000
$600,000
$900,000
$1,200,000
2022 2023 2024 2025 2026
Building Plan Check Fees
$0
$100,000
$200,000
$300,000
$400,000
2022 2023 2024 2025 2026
Short Term Rental TOT*
$0
$250,000
$500,000
$750,000
$1,000,000
2022 2023 2024 2025 2026
Local Transaction and Use Tax
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. $ 28,305 100-21706 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. $ 1,684,953 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. $ 25,637 100-21407 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.
$ 48,017
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.
$ 62,295
Community Development
100-21602 Tree Penalties for Illegal Removal 2018 Fines for illegally removed trees for the planting of new trees. $ 79,305 100-21601 General Plan Maintenance 2010 Surcharge taken from permits to fund updates for General Plan (i.e., Mobility Plan, Housing Element, Land Use, etc.). $ 670,993 100-21608 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.
$ 97,979
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. $ 8,820
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.
$ 140,381
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.
$ 241,223
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.
$ 105,507
100-21312 Verizon PEG Deposit 2007 Public, Education, and Governmental Access. MBtv (city government cablecast and webcast) capital expenditures, repairs and upgrades.
$ 193,890
Total $ 3,568,418
Balance Sheet Accounts
As of November 30, 2025