Fund FY25 Ending Fund
Balance
FY26 Revenue
Revised Budget
FY26 Expenditures
Revised Budget
Mid-Year Proposed
Revenue Changes
Mid-Year Proposed
Expenditure Changes
FY26 Projected
Fund Balance
100 General Fund 43,820,029 81,362,450 87,379,522 (265,000) 1,819,100 35,718,857 105 Measure Q 3,683,502 12,000,000 10,202,000 2,050,000 (13,667) 7,545,169 200 Recreation 1,158,366 1,661,354 1,875,956 - 50,000 893,764 250 Development Mitigation 14,491,181 710,000 165,606 325,000 - 15,360,575 280 LMD 1,937,496 1,641,963 1,885,833 - 51,755 1,641,871 290 PBID - - - 145,000 145,000 -
340 Development Services 24,124,670 7,962,500 14,304,674 245,000 - 18,027,496 420 Gas Tax/Street Improvement 753,087 5,107,248 4,295,766 (44,267) 107,500 1,412,802 500 Parks Acquisition & Improvement 25,835,022 3,000,000 5,007,427 - 170,000 23,657,595 520 Successor Agency/RDA Bond Fund 5,458,232 - 504 635,000 - 6,092,728 530 Fire Facilities Fees 6,892,122 1,256,000 3,832,932 250,000 - 4,565,190 540 Government Facilities Fees 49,623,584 5,100,000 4,890,842 450,000 88,000 50,194,742 550 CFD 6,997,914 3,211,726 3,540,366 (2,711) 47,289 6,619,274 610 Federal Transit Management 7,899,853 7,303,766 11,701,921 - 70,000 3,431,698 620 Golf Course 1,021,469 2,497,609 2,248,634 - 50,000 1,220,444 640 Sewer O&M 184,110,829 28,713,380 47,607,017 - 123,486 165,093,706 650'
1 Sewer Improvement 23,477,613 6,186,745 31,568,701 170,000 - (1,734,343) 660 Solid Waste 8,881,533 24,503,348 32,094,986 - 20,000 1,269,895 680 Water O&M 73,088,313 28,530,764 28,648,999 - 292,486 72,677,592 810 Engineering 8,177,915 5,123,000 3,800,085 40,000 12,000 9,528,830 820'
2 Vehicles 792,503 6,217,584 7,735,354 159,100 25,000 (591,167) 920 Retiree Health Savings Plan Trust 434,497 7,158,684 7,070,462 6,500 12,000 517,219 Total 4,163,622 3,069,949
1 2 Fund 820 (Vehicles) refelcts a projected negative fund balance of (591,167). This is an internal service fund and balances are expected to fluctuate based on timing of vehicle purchases and reimbursements.
ATTACHMENT 5
Fiscal Year 2025-26
Mid-Year Fund Balance Projections by Fund
Fund 540 (Sewer Improvement) reflects a projected fund balance of (1,734,343) with proposed changes. This fund rolls up with Fund 640 (Sewer O&M), which has a projected fund balance of 165,093,706 and proposed mid-year changes of 123,486.