City of Manhattan Beach
Finance Department
Preliminary Month End Report
June 2026
Fiscal Year 2025-2026
% of Year
100.0%
Dept Original Budget Adjusted YTD YTD Available %
No. Budget Adjustments1 Budget Expenditures Encumbrances Budget Used Management Services 11 $5,484,086 $492,198 $5,976,284 $5,348,531 $49,150 $578,603 90.3% Finance 12 5,014,140 365,398 5,379,538 5,178,136 214,945 (13,543) 100.3% Human Resources 13 2,438,873 376,459 2,815,332 2,250,692 25,325 539,315 80.8% Parks and Recreation 14 12,157,179 69,983 12,227,162 12,301,102 113,099 (187,039) 101.5% Police 15 40,371,162 3,407,601 43,778,763 44,179,400 330,203 (730,839) 101.7% Fire 16 18,591,849 1,310,810 19,902,659 19,982,710 29,604 (109,655) 100.6% Community Development 17 8,801,990 1,275,776 10,077,766 9,656,828 142,935 278,002 97.2% Public Works 18 12,720,950 922,602 13,643,552 11,741,756 501,017 1,400,779 89.7% Information Technology 19 - - - - - - - Non-Departmental ² 99 - 8,889,586 8,889,586 3,246,893 - 5,642,693 - $105,580,229 $17,110,412 $122,690,641 $113,886,047 $1,406,278 $7,398,316 94.0% ¹ Budget Adjustments include City Council-approved adjustments during the current year and encumbrances carried forward from the prior year. ² Non-Departmental expenditures reflect transfers out to other Funds. Reclassification of Transfers was established during FY 2026 Mid-Year update.
City of Manhattan Beach
Fiscal Year 2026 General Fund Expenditures by Department As of June 30, 2026
Current Year Activity
(Preliminary)
% of Year
100.0%
Adjusted Adjusted
Fund Budget YTD % Budget %
No. Revenues Revenues Realized Expenditures Expenditures Encumbrances Utilized* General Fund 100 $131,368,457 $130,252,649 99.2% $122,690,641 $113,886,047 $1,406,278 94.0% Street Lighting & Landscaping Fund 201 533,696 392,916 73.6% 675,465 602,814 - 89.2% Gas Tax Fund 205 2,343,616 1,916,829 81.8% 7,220,880 365,414 213,059 8.0% Asset Forfeiture Fund 210 74,769 1,144,537 1530.8% 168,000 103,388 31,559 80.3% Police Safety Grants Fund 211 209,284 219,977 105.1% 311,680 311,240 - 99.9% Grants Fund 220 20,518,935 - - 20,518,935 508,000 13,104,563 66.3% Prop A Fund 230 918,788 965,804 105.1% 1,971,879 744,444 771,130 76.9% Prop C Fund 231 7,719,179 827,131 10.7% 8,238,401 740,509 145,090 10.7% AB 2766 Fund 232 53,373 58,814 110.2% 262,812 672 - 0.3% Measure R Fund 233 1,351,576 618,984 45.8% 3,192,054 47,370 330,553 11.8% Measure M Fund 234 19,177,405 680,631 3.5% 20,821,064 4,619,603 12,693,858 83.2% Measure W Fund 240 17,578,857 497,325 2.8% 18,545,464 1,676,749 16,325,361 97.1% Capital Improvements Fund 401 6,105,804 1,261,748 20.7% 17,617,741 2,974,817 769,222 21.3% Bond Construction Fund 402 - 12,641 - 60 - - - Underground Assessment District Construction 403 57,096 49,722 87.1% 1,141,818 - - - Water Fund 501 18,658,082 19,822,216 106.2% 27,309,587 17,040,551 1,232,949 66.9% Storm Drain Fund 502 2,756,328 2,383,740 86.5% 6,297,361 2,157,173 1,841,466 63.5% Sewer Fund 503 4,706,815 5,245,173 111.4% 23,646,283 6,499,651 10,884,528 73.5% Parking Fund 520 6,733,427 5,898,546 87.6% 9,723,685 3,180,145 447,707 37.3% County Parking Lots Fund 521 1,588,160 1,470,825 92.6% 1,457,347 1,122,551 11,356 77.8% State Pier & Parking Lot Fund 522 1,161,785 1,065,562 91.7% 1,918,359 926,366 3,436 48.5% Insurance Reserve Fund 601 10,116,300 10,527,497 104.1% 12,968,699 15,126,090 42,796 117.0% Information Technology Fund 605 6,425,946 5,817,463 90.5% 7,067,504 5,046,288 825,077 83.1% Fleet Management Fund 610 3,523,905 3,250,362 92.2% 4,784,746 3,060,059 849,141 81.7% Building Maintenance & Operation Fund 615 2,991,842 2,744,066 91.7% 3,068,874 2,837,471 68,439 94.7% Underground Assessment Fund 2018 Refunding 710 714,150 171,418 24.0% 509,025 496,825 - 97.6% Underground Assessment Fund 19-12 & 19-14 711 606,106 610,404 100.7% 604,907 591,906 - 97.9% Underground Assessment Fund 19-4 712 337,613 326,517 96.7% 338,143 335,505 - 99.2% City Pension Fund 801 213,343 31,114 14.6% 213,115 209,356 - 98.2% Section 115 Fund 804 3,346,893 2,300,784 68.7% 1,856,902 1,856,902 - 100.0% $271,891,530 $200,565,392 73.8% $325,141,431 $187,067,906 $61,997,568 76.6% *Includes Encumbered Amounts
Year-to-Date
As of June 30, 2026
Fiscal Year 2026 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 $125,419,628 5,948,829 $131,368,457 $130,252,649 $1,115,808 99.2% Street Lighting & Landscaping Fund 201 391,003 142,693 533,696 392,916 140,780 73.6% Gas Tax Fund 205 2,098,759 244,857 2,343,616 1,916,829 426,787 81.8% Asset Forfeiture Fund 210 74,769 - 74,769 1,144,537 (1,069,768) 1530.8% Police Safety Grants Fund 211 209,284 - 209,284 219,977 (10,693) 105.1% Grants Fund 220 - 20,518,935 20,518,935 - 20,518,935 - Prop A Fund 230 918,788 - 918,788 965,804 (47,016) 105.1% Prop C Fund 231 777,139 6,942,040 7,719,179 827,131 6,892,048 10.7% AB 2766 Fund 232 53,373 - 53,373 58,814 (5,441) 110.2% Measure R Fund 233 610,433 741,143 1,351,576 618,984 732,592 45.8% Measure M Fund 234 654,628 18,522,777 19,177,405 680,631 18,496,774 3.5% Measure W Fund 240 4,519,201 13,059,656 17,578,857 497,325 17,081,532 2.8% Capital Improvements Fund 401 1,105,804 5,000,000 6,105,804 1,261,748 4,844,056 20.7% Bond Construction Fund 402 - - - 12,641 (12,641) - Underground Assessment District Construction 403 57,096 - 57,096 49,722 7,374 87.1% Water Fund 501 18,658,082 - 18,658,082 19,822,216 (1,164,134) 106.2% Storm Drain Fund 502 2,256,328 500,000 2,756,328 2,383,740 372,588 86.5% Sewer Fund 503 4,706,815 - 4,706,815 5,245,173 (538,358) 111.4% Parking Fund 520 6,283,427 450,000 6,733,427 5,898,546 834,881 87.6% County Parking Lots Fund 521 1,588,160 - 1,588,160 1,470,825 117,335 92.6% State Pier & Parking Lot Fund 522 1,161,785 - 1,161,785 1,065,562 96,223 91.7% Insurance Reserve Fund 601 10,116,300 - 10,116,300 10,527,497 (411,197) 104.1% Information Technology Fund 605 6,425,946 - 6,425,946 5,817,463 608,483 90.5% Fleet Management Fund 610 3,523,905 - 3,523,905 3,250,362 273,543 92.2% Building Maintenance & Operation Fund 615 2,991,842 - 2,991,842 2,744,066 247,776 91.7% Underground Assessment Fund 2018 Refunding 710 714,150 - 714,150 171,418 542,732 24.0% Underground Assessment Fund 19-12 & 19-14 711 606,106 - 606,106 610,404 (4,298) 100.7% Underground Assessment Fund 19-4 712 337,613 - 337,613 326,517 11,096 96.7% City Pension Fund 801 213,343 - 213,343 31,114 182,229 14.6% Section 115 Fund 804 100,000 3,246,893 3,346,893 2,300,784 1,046,109 68.7% $196,573,707 $75,317,823 $271,891,530 $200,565,392 $71,326,137 73.8% City of Manhattan Beach
Fiscal Year 2026 Citywide Revenues
As of June 30, 2026
Current Year Activity
(Preliminary)
% of Year
100.0%
Fund Original Budget Adjusted Available %
No. Budget Adjustments* Budget Actua ls Encumbrances Budget Ut ilized** General Fund 100 $105,580,229 $17,110,412 $122,690,641 $113,886,047 $1,406,278 $7,398,316 94.0% Street Lighting & Landscaping Fund 201 675,465 - 675,465 602,814 - 72,651 89.2% Gas Tax Fund 205 2,262,690 4,958,190 7,220,880 365,414 213,059 6,642,407 8.0% Asset Forfeiture Fund 210 168,000 - 168,000 103,388 31,559 33,053 80.3% Police Safety Grants Fund 211 220,000 91,680 311,680 311,240 - 440 99.9% Grants Fund 220 - 20,518,935 20,518,935 508,000 13,104,563 6,906,372 66.3% Prop A Fund 230 1,431,253 540,626 1,971,879 744,444 771,130 456,306 76.9% Prop C Fund 231 685,664 7,552,737 8,238,401 740,509 145,090 7,352,802 10.7% AB 2766 Fund 232 673 262,139 262,812 672 - 262,140 0.3% Measure R Fund 233 379,753 2,812,301 3,192,054 47,370 330,553 2,814,132 11.8% Measure M Fund 234 1,534,832 19,286,232 20,821,064 4,619,603 12,693,858 3,507,603 83.2% Measure W Fund 240 4,107,744 14,437,720 18,545,464 1,676,749 16,325,361 543,354 97.1% Capital Improvements Fund 401 8,537,665 9,080,076 17,617,741 2,974,817 769,222 13,873,702 21.3% Bond Construction Fund 402 - 60 60 - - 60 - Underground Assessment District Construction 403 - 1,141,818 1,141,818 - - 1,141,818 - Water Fund 501 19,586,471 7,723,116 27,309,587 17,040,551 1,232,949 9,036,087 66.9% Storm Drain Fund 502 2,657,941 3,639,420 6,297,361 2,157,173 1,841,466 2,298,723 63.5% Sewer Fund 503 5,998,920 17,647,363 23,646,283 6,499,651 10,884,528 6,262,103 73.5% Parking Fund 520 8,185,111 1,538,574 9,723,685 3,180,145 447,707 6,095,833 37.3% County Parking Lots Fund 521 1,188,011 269,336 1,457,347 1,122,551 11,356 323,440 77.8% State Pier & Parking Lot Fund 522 702,081 1,216,278 1,918,359 926,366 3,436 988,556 48.5% Insurance Reserve Fund 601 11,897,119 1,071,580 12,968,699 15,126,090 42,796 (2,200,187) 117.0% Information Technology Fund 605 6,549,112 518,392 7,067,504 5,046,288 825,077 1,196,140 83.1% Fleet Management Fund 610 4,306,751 477,995 4,784,746 3,060,059 849,141 875,546 81.7% Building Maintenance & Operation Fund 615 2,956,895 111,979 3,068,874 2,837,471 68,439 162,964 94.7% Underground Assessment Fund 2018 Refunding 710 509,025 - 509,025 496,825 - 12,200 97.6% Underground Assessment Fund 19-12 & 19-14 711 604,907 - 604,907 591,906 - 13,001 97.9% Underground Assessment Fund 19-4 712 338,143 - 338,143 335,505 - 2,638 99.2% City Pension Fund 801 213,115 - 213,115 209,356 - 3,759 98.2% Section 115 Fund 804 1,856,902 - 1,856,902 1,856,902 - - 100.0% $193,134,472 $132,006,959 $325,141,431 $187,067,906 $61,997,568 $76,075,957 76.6% *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 June 30, 2026
Current Year Activity
(Preliminary)
$4 $5 $6 $7
Percent of Year
100.0%
$4 $5 $6 $7 $8
Major Revenue Accounts 2021 2022 2023 2024 2025 2026 Adj Budget Realized Property Taxes $36,823,265 $38,703,862 $41,049,070 $42,214,841 $44,973,260 $46,008,814 $47,376,731 97.1% Sales & Use Tax* 8,038,137 10,473,355 11,176,629 11,355,564 11,793,100 9,688,211 11,440,000 84.7% Local Transaction and Use Tax - - - - 1,245,400 5,544,160 6,448,000 86.0% Hotel Transient Occupancy Tax (TOT)* 2,382,137 5,581,612 6,267,890 7,418,000 7,510,501 6,997,322 7,682,000 91.1% Short Term Rental TOT* - 3,883 331,957 1,237,420 1,538,823 1,437,626 1,367,000 105.2% Business License Tax 3,755,555 5,175,626 4,935,627 5,421,463 5,589,153 6,485,002 5,850,000 110.9% Real Estate Transfer Tax 1,132,663 1,333,170 696,646 657,293 950,553 942,940 850,000 110.9% Building Permits 1,433,778 1,910,538 1,661,661 2,513,367 2,390,192 3,098,794 2,557,433 121.2% Parking Citations 1,354,932 2,316,440 2,362,935 1,538,542 2,310,958 2,814,904 2,618,159 107.5% Interest Earnings 454,133 559,145 1,132,781 1,377,638 1,504,348 1,266,500 1,484,313 85.3% Building Plan Check Fees 1,986,711 2,111,264 1,703,380 1,754,456 2,215,433 4,306,439 3,500,000 123.0% Total Major Revenue Accounts $57,361,311 $68,168,894 $71,318,575 $75,488,585 $82,021,720 88,590,711 $91,173,636 97.2% Over/(Under) Prior Year 10,807,583 3,149,681 4,170,010 6,533,135 6,568,991 Percent Change From Prior Year 18.8% 4.6% 5.8% 8.7% 8.0% Other Revenues* 105,728,752 21,616,414 19,851,738 23,874,461 $23,983,943 $41,661,937 40,194,821 103.7% Total General Fund Revenues $163,090,063 $89,785,308 $91,170,313 $99,363,046 $106,005,663 $130,252,649 $131,368,457 99.2% * 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
June 30, 2026
(Preliminary)
$0 $8,000,000 $16,000,000 $24,000,000 $32,000,000 $40,000,000 $48,000,000 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
June 30, 2026
Fiscal Year 2026
Fiscal Year 2025
General Fund Major Revenue Sources
$3 $4 $5 $6 $7
Percent of Year
100.0%
-
City of Manhattan Beach
Fiscal Year 2026 General Fund Major Revenue Trends
June 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.
(Preliminary)
$0
$3,500,000
$7,000,000
$10,500,000
$14,000,000
2022 2023 2024 2025 2026Sales & Use Tax*
$0
$12,000,000
$24,000,000
$36,000,000
$48,000,000
2022 2023 2024 2025 2026Property Taxes
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
2022 2023 2024 2025 2026
Hotel Transient Occupancy Tax
(TOT)*
$0
$1,650,000
$3,300,000
$4,950,000
$6,600,000
2022 2023 2024 2025 2026
Business License Tax
$0
$350,000
$700,000
$1,050,000
$1,400,000
2022 2023 2024 2025 2026
Real Estate Transfer Tax
$0
$800,000
$1,600,000
$2,400,000
$3,200,000
2022 2023 2024 2025 2026
Building Permits
$0
$750,000
$1,500,000
$2,250,000
$3,000,000
2022 2023 2024 2025 2026
Parking Citations
$0
$450,000
$900,000
$1,350,000
$1,800,000
2022 2023 2024 2025 2026
Interest Earnings
$0
$1,100,000
$2,200,000
$3,300,000
$4,400,000
2022 2023 2024 2025 2026
Building Plan Check Fees
$0
$400,000
$800,000
$1,200,000
$1,600,000
2022 2023 2024 2025 2026
Short Term Rental TOT*
$0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
2022 2023 2024 2025 2026Local 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. $ 36,766 100-21706 Recreation Sponsorships 2017 Sponsorship revenue/expenses for other programs. $ 38,362 802-21708 Public Arts Fund 2003 Funded through a portion of development fees. Used to fund Public Art. $ 1,663,362 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. $ 36,423 100-21407 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.
$ 48,216
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.
$ 68,591
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.). $ 719,849 100-21608 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.
$ 101,016
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. $ 9,750
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.
$ 138,449
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.
$ 766,685
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.
$ 130,085
100-21312 Verizon PEG Deposit 2007 Public, Education, and Governmental Access. MBtv (city government cablecast and webcast) capital expenditures, repairs and upgrades.
$ 197,017
Total $ 4,179,239
Balance Sheet Accounts
As of June 30, 2026
(Preliminary)