1 RESOLUTION NO. 25
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENIFEE, CALIFORNIA, ADOPTING THE ANNUAL BUDGET FOR FISCAL YEARS 2025/26 AND FISCAL YEARS 2026/27
WHEREAS, the City Council of the City of Menifee has reviewed the budget as prepared and submitted by the City Manager of the City of Menifee for Fiscal Years 2025/26 and 2026/27 and authorizes as follows:
A. The budget for the City of Menifee for Fiscal Years 2025/26 and 2026/27, as prepared and submitted by the City Manager, and as modified by the City Council, is hereby approved and adopted. The operating and capital budget amounts are hereby authorized for the two fiscal years by fund, as listed on Exhibit A.
B. From the effective date of said budget, the total amount as stated therein for each Fund shall be appropriated subject to expenditure pursuant to all applicable ordinances of the City and statutes of the State.
C. Appropriations are approved at the fund level. The City Manager, or if designated by City Manager, the Chief Financial Officer and/or designee, may transfer appropriations between departments and within their respective funds, as long those appropriations do not exceed their fund appropriation total, unless approved by Council.
D. At the close of the fiscal year, unexpended appropriations in the operating budget will be unencumbered, except as listed in section E, F, and G.
E. Unexpended appropriations for authorized, ongoing but uncompleted projects, including Capital Improvement Program (CIP) projects, grant-funded programs/projects previously approved by the City Council may be carried forward to the next succeeding budget year upon the conclusion of the preceding fiscal year and upon approval of the City Manager.
Unexpended appropriations, for authorized projects approved by City Council and not yet started, will be transferred to an assigned fund balance reserve account and held there until such time as the project is ready to move forward or the City Council takes action to reallocate the funds to another project or unassigned fund balance. Authorized, ongoing but incomplete projects, is clarified to, in addition to those described above, include the following: projects funded with restricted/specific Assigned Fund balance, including but not limited to, General Plan Maintenance Fee, Technology Surcharge, vehicle purchases, and/or one-time Council approved projects, including but not limited to, Strategic Plan projects/items, City Council approved community programs.
F. Purchase orders exist as Outstanding Encumbrances representing contractual obligations of previously budgeted funds. These Outstanding Encumbrances may be carried forward to the next succeeding budget upon approval by the City Manager.
G. Associated revenues with carry-over expenditures, such as grant, TUMF program, and/or CEQA revenues not yet received, but expected to be received as expenses are realized, may to the next succeeding budget upon approval by the City Manager.
H. A summary of approved carried over appropriations will be presented as part of the annual mid-year budget review process.
I. Unexpended appropriations in the operating budgets of the special district funds previously approved by the City Council will be analyzed and transferred to capital replacement reserves as necessary to ensure that there are sufficient funds for future capital replacement items while leaving sufficient unreserved fund balance. 2 J. To help mitigate current vehicle shortages and increasing prices, the City Manager may execute agreements and/or issue Purchase Orders for approved appropriations specific to vehicle purchases and leases, provided corresponding purchasing requirements are met.
K. A summary of approved vehicle purchases and/or leases will be presented as part of the annual mid-year budget review process and in June of each year.
L. Total appropriations within the fund will be increased only by amendment of the budget by motion of the City Council.
M. The City Manager may reduce expenditure appropriations within funds as a method of fiscal control, and the Chief Financial Officer may decrease revenue estimates to reflect economic change within the fiscal period.
N. The Chief Financial Officer and/or designee is hereby authorized to transfer monies in accordance with the inter-fund transfers listed in said budget, and to transfer monies to cover operational expenditures of the City through transfers of funds in such amounts, and at such times during the fiscal year as may be determined necessary to the competent operation and control of City business, or to provide adequate cash flow, except that no such transfers shall be made in contravention of State law or City ordinances.
O. The Chief Financial Officer and/or designee is hereby authorized to process corresponding transfers (transfer appropriations) of all approved CIP Program expenditure appropriations, including FY2025/26 and 2026/27, and prior years’ carryover appropriations to Capital Projects Fund (Fund 4320) for purposes of consolidating CIP program expenditures under one fund.
P. Adjustments made by the City Council during the budget hearing and documented in the minutes for this action will be incorporated with the final printed budget document. The City Manager is hereby authorized to approve any corrections in the budget document that are clerical in nature.
NOW, THEREFORE, the City Council of the City of Menifee, California, does hereby RESOLVE, DETERMINE and ORDER as follows:
SECTION 1: The City Council hereby does adopt the Annual Budget for Fiscal Years 2025/26 and 2026/27 as presented herewith.
3 PASSED, APPROVED AND ADOPTED this 18th day of June, 2025 Ricky Estrada, Mayor
Attest:
Stephanie Roseen, City Clerk
Approved as to form:
Jeffrey T. Melching, City Attorney
4 Exhibit A
City of Menifee FY2025/26 & 2026/27 Appropriations Budget by Fund (Expenditures & Revenues)
FY 2025/26 FY 2026/27
Fund No. Fund Description Revenue Expenditures Revenue Expenditures General Fund & Quality of Life Fund
1100 General Fund $78,385,116 $78,021,373 $81,815,362 $81,963,233 1105 Quality of Life $21,558,647 $22,537,730 $21,897,597 $22,022,597 Internal Service Funds (ISFs)
1110 Information Technology $6,339,024 $6,869,324 $6,504,546 $6,904,546 1115 Fleet Services $1,865,807 $2,569,677 $1,881,584 $2,395,504 1116 Facility Maintenance Services $2,772,654 $2,772,654 $2,969,642 $2,969,642 Special Revenue Funds
2200 Gas Tax $3,182,307 $3,182,307 $3,339,424 $3,339,424 2201 SB 1 Road Maint Rehab $3,006,976 $3,350,000 $3,153,325 $2,900,000 2220 Measure A $3,227,000 $3,224,666 $3,279,000 $3,182,594 2240 SLESF $150,000 $150,000 $150,000 $150,000
2280 AQMD $145,500 $66,000 $148,100 $0
2301 Grant Fund $0 $0 $0 $0
2310 TUMF Fees Fund $0 $0 $0 $0
2340 Public Edu and Gov Access $140,000 $0 $140,000 $0
2481 CDBG Grant $560,000 $560,000 $560,000 $560,000
LLMD Funds
2370 LLMD 89-1 C Zone 3 $378,482 $378,482 $378,482 $378,482 2371 LLMD 89-1 C Zone 25 $0 $0 $0 $0
2372 LLMD 89-1 C Zone 27 $17,346 $11,731 $17,693 $12,402 2373 LLMD 89-1 C Zone 37 $43,250 $38,927 $44,115 $49,833 2374 LLMD 89-1 C Zone 38 $89,713 $89,436 $55,807 $55,525 2375 LLMD 89-1 C Zone 44 $76,810 $59,677 $78,347 $63,576 2376 LLMD 89-1 C Zone 47 $13,246 $10,482 $13,511 $10,714 2377 LLMD 89-1 C Zone 49 $1,890 $2,334 $1,928 $2,443
2378 LLMD 89-1 C Zone 60 $0 $0 $0 $0
2379 LLMD 89-1 C Zone 63 $12,567 $10,737 $12,819 $11,419 2380 LLMD 89-1 C Zone 69 $66,249 $65,151 $67,574 $86,438 2381 LLMD 89-1 C Zone 76 $0 $0 $0 $0
2382 LLMD 89-1 C Zone 77 $33,550 $57,305 $34,221 $34,048 2383 LLMD 89-1 C Zone 81 $54,667 $53,390 $55,760 $74,664 2384 LLMD 89-1 C Zone 113 $7,961 $1,489 $8,120 $1,619
2385 LLMD 89-1 C Zone 114 $6,028 $1,535 $6,149 $1,658
2386 LLMD 89-1 C Zone 117 $12,447 $11,165 $12,696 $11,778 2387 LLMD 89-1 C Zone 118 $6,383 $5,443 $6,511 $5,631
2388 LLMD 89-1 C Zone 121 $5,855 $2,467 $5,972 $2,641
2389 LLMD 89-1 C Zone 129 $4,268 $1,703 $4,354 $4,254
2390 LLMD 89-1 C Zone 130 $17,112 $13,093 $17,455 $13,735 2391 LLMD 89-1 C Zone 133 $135,170 $112,714 $137,873 $118,002 5 FY 2025/26 FY 2026/27
Fund No. Fund Description Revenue Expenditures Revenue Expenditures 2392 LLMD 89-1 C Zone 163 $1,003 $935 $1,023 $971
2393 LLMD 89-1 C Zone 167 $31,775 $27,589 $32,411 $27,687 2394 LLMD 89-1 C Zone 176 $6,633 $3,947 $6,765 $4,037
2395 LLMD 89-1 C Zone Group 4 $20,457 $19,406 $20,866 $19,821 2396 LLMD 89-1 C STL Zone 8 $0 $0 $0 $0
2397 LLMD 89-1 C STL Zone 49 $0 $0 $0 $0
2398 LLMD 89-1 C STL Zone 79 $0 $0 $0 $0
2399 LLMD 89-1 C STL Zone 105 $0 $0 $0 $0
2400 LLMD 89-1-C $0 $0 $0 $0
CSA Funds
2420 CSA 33 $6,500 $10,480 $6,630 $10,637
2430 CSA 43 $4,408 $23,159 $4,497 $23,432
2440 CSA 80 $0 $0 $0 $0
2450 CSA 84 $553,900 $553,900 $564,924 $564,924
2460 CSA 86 $319,759 $294,013 $326,155 $308,481
2470 CSA 138 $6,690 $6,690 $6,824 $6,824
2480 CSA 145 $1,052,783 $1,016,831 $1,073,839 $1,064,591 DIF Funds
2410 RBBD - Scott Road $265,000 $500,000 $270,500 $0
2415 RBBD - Menifee Valley $560,000 $0 $572,000 $0
2513 DIF 17 - Library $0 $50,000 $0 $50,000
2517 DIF Citywide - Parks & Rec $555,000 $200,000 $566,100 $0 2518 DIF CW - Transportation Impact $3,035,000 $0 $3,096,000 $0 2519 DIF Citywide - A_A Storm Drain $15,000 $0 $15,300 $0 2521 DIF Citywide - Fire Facilities $260,000 $300,000 $266,000 $0 2524 DIF Citywide - General Govt $550,000 $43,050 $561,000 $0 2525 DIF Citywide - Law Enforcement $260,000 $217,080 $266,000 $190,080 2527 DIF Citywide - Storm Drain Fac $13,000 $0 $13,260 $0 2528 DIF Citywide - Animal Shelter $42,000 $225,423 $43,300 $247,965 2531 DIF Citywide - A_B Storm Drain $1,000 $0 $1,020 $3,258 2532 DIF Citywide - A_C Storm Drain $201,000 $0 $205,100 $400,000 2533 DIF Citywide - B_A Storm Drain $15,100 $0 $15,450 $0 2534 DIF Citywide - B_B Storm Drain $2,040 $0 $2,080 $0 2535 DIF Citywide - F_A Storm Drain $5,000 $0 $5,100 $0 2620 Local Park - Quimby $515,000 $350,000 $526,000 $0
CFD (Maintenance) Funds
2490 CFD Audie Murphy Ranch $2,601,811 $2,049,906 $2,652,547 $2,093,576 2491 CFD Hidden Hills $331,911 $363,210 $338,049 $326,885 2492 CFD 2014-1 Town Center $18,793 $19,301 $19,159 $18,616 2493 CFD 2014-2 Commerce Point $31,060 $26,057 $31,681 $23,770 2494 CFD 2017-1 Maint Services $239,768 $262,100 $244,563 $267,281 2621 CFD 2015-2 Citywide Graffiti $34,290 $34,290 $34,974 $34,974 2622 CFD 2015-2 Citywide Parks $487,234 $556,916 $472,306 $469,003 6 FY 2025/26 FY 2026/27
Fund No. Fund Description Revenue Expenditures Revenue Expenditures 2623 CFD 2015-2 Citywide Trails $6,945 $0 $7,056 $0
2626 Citywide Street Sweeping $102,060 $101,808 $104,100 $104,100 2630 CFD 2015-2 Original Zn #1 $414,548 $496,934 $422,839 $407,526 2632 CFD 2015-2 Annexation#2 Zn #3 $5,590 $7,207 $5,702 $5,468 2633 CFD 2015-2 Annexation #3 Zn #4 $429 $348 $438 $518 2634 CFD 2015-2 Annexation #4 Zn #5 $6,420 $6,388 $6,548 $6,516 2636 CFD 2015-2 Annexation #6 Zn #7 $146,753 $146,009 $149,688 $158,380 2637 CFD 2015-2 Annexation #7 Zn #8 $28,803 $28,657 $29,378 $31,793 2638 CFD 2015-2 Annexation #8 Zn #9 $18,876 $15,878 $19,254 $19,156 2639 CFD 2015-2 Annexation #9 Zn#10 $6,277 $5,878 $6,402 $5,021 2640 CFD 2015-2 Annexation#10 Zn#11 $1,628 $413 $1,660 $429 2641 CFD 2015-2 Annexation#11 Zn#12 $186,643 $185,696 $190,376 $189,410 2642 CFD 2015-2 Annexation#12 Zn#13 $62,337 $62,021 $63,584 $63,262 2643 CFD 2015-2 Annexation#13 Zn#14 $12,975 $12,985 $13,234 $12,183 2644 CFD 2015-2 Annexation#14 Zn#15 $4,802 $4,569 $4,898 $4,145 2646 CFD 2015-2 Annexation#16 Zn#17 $7,657 $6,416 $7,810 $6,520 2647 CFD 2015-2 Annexation#17 Zn#18 $42,439 $42,224 $43,288 $43,069 2648 CFD 2015-2 Annexation#18 Zn#19 $18,630 $28,695 $19,002 $18,735 2649 CFD 2015-2 Annexation#19 Zn#20 $609,162 $558,330 $621,346 $603,525 2651 CFD 2015-2 Annexation#20 Zn#21 $27,059 $23,431 $27,600 $23,918 2652 CFD 2015-2 Annexation#21 Zn#22 $6,836 $5,727 $6,972 $5,871 2653 CFD 2015-2 Annexation#22 Zn#23 $10,575 $10,521 $10,786 $10,732 2654 CFD 2015-2 Annexation#23 Zn#24 $18,740 $18,078 $19,116 $17,454 2655 CFD 2015-2 Annexation#24 Zn#25 $6,708 $5,610 $6,842 $5,750 2656 CFD 2015-2 Annexation#25 Zn#26 $0 $0 $0 $0
2657 CFD 2015-2 Annexation#27 Zn#27 $48,786 $39,142 $49,762 $67,573 2658 CFD 2015-2 Annexation#28 Zn#28 $30,622 $42,854 $31,234 $25,523 2659 CFD 2015-2 Annexation#29 Zn#29 $316,494 $315,889 $322,824 $347,573 2660 CFD 2015-2 Annexation#30 Zn#30 $5,469 $5,441 $5,578 $5,550 2662 CFD 2015-2 Annexation#32 Zn#32 $10,158 $8,796 $10,362 $7,929 2663 CFD 2015-2 Annexation#33 Zn#33 $9,241 $6,140 $94,266 $10,703 2664 CFD 2015-2 Annexation#34 Zn#34 $1,980 $3,854 $2,020 $3,866 2665 CFD 2015-2 Annexation#35 Zn#35 $24,605 $21,090 $25,096 $16,931 2666 CFD 2015-2 Annexation#36 Zn#36 $4,512 $3,621 $4,602 $3,778 2672 CFD 2017-1 Annexation #1 Zn #2 $43,464 $43,244 $44,334 $44,109 2673 CFD 2017-1 Annexation #2 Zn #3 $135,370 $121,699 $138,078 $137,286 2674 CFD 2017-1 Annexation #4 Zn #4 $280,503 $343,340 $286,114 $279,371 2675 CFD 2017-1 Annexation #5 Zn #5 $81,111 $64,669 $82,734 $88,978 2676 CFD 2017-1 Annexation #6 Zn #6 $164,627 $157,643 $167,920 $161,005 2678 CFD 2017-1 Annexation #8 Zn #8 $212,178 $212,102 $216,422 $215,325 2679 CFD 2017-1 Annexation #9 Zn #9 $150,420 $162,222 $153,428 $131,500 2682 CFD 2017-1 Annexation#12 Zn#12 $225,000 $208,911 $255,000 $251,973 2683 CFD 2017-1 Annexation#13 Zn#13 $16,155 $1,495 $16,478 $39,324 7 FY 2025/26 FY 2026/27
Fund No. Fund Description Revenue Expenditures Revenue Expenditures 2684 CFD 2017-1 Annexation#14 Zn#14 $84,471 $82,846 $86,160 $84,017 2685 CFD 2017-1 Annexation#15 Zn#15 $36,411 $36,224 $37,138 $35,829 2686 CFD 2017-1 Annexation#16 Zn#16 $38,807 $38,181 $39,584 $38,552 2687 CFD 2017-1 Annexation#17 Zn#17 $3,936 $2,615 $4,015 $2,149 2688 CFD 2017-1 Annexation#18 Zn#18 $170,327 $136,561 $173,734 $172,821 2689 CFD 2017-1 Annexation#19 Zn#19 $2,785 $2,105 $2,840 $1,598 2691 CFD 2017-1 Annex #21, Zone#21 $11,626 $9,016 $11,858 $23,553 2692 CFD 2017-1 Annex #22A, Zn#22A $338,920 $317,033 $345,698 $462,057 2693 CFD 2017-1 Annex #22B, Zn#22B $95,824 $41,947 $97,740 $43,221 2694 CFD 2017-1 Annex #22C, Zn#22C $57,306 $26,327 $58,452 $27,292 2695 CFD 2017-1 Annex #23, Zone#23 $71,218 $71,125 $72,643 $116,653 Debt Service Fund
3590 Debt Service $1,724,505 $1,724,506 $1,724,691 $1,724,692 Capital Improvement Fund
4320 Capital Projects $4,047,705 $4,963,851 $7,500,000 $8,737,204 Bonded CFD (Infrastructure)
4721 CFD 2020-1 McCall Mesa CP $59,880 $800,000 $59,880 $800,000 4723 CFD 2021-1 Banner Park CP $97,575 $4,639,698 $97,575 $3,692,314 4724 CFD 2021-2 Sumac Ridge CP $48,500 $3,306,069 $0 $0 4725 CFD 2022-1 Quartz Ranch CP $217,500 $7,940,812 $217,500 $5,000,000 4729 CFD 2023-1 Rockport CP $565,000 $19,154,000 $305,000 $13,486,000 4730 CFD 2023-2 IA 1 Cimarron CP $0 $4,127,654 $0 $0
Fiduciary Funds (including Bonded CFD Custodial Funds)
7750 CFD 2019-1 Meadow Run CF $173,777 $163,539 $177,096 $168,998 7751 CFD 2020-1 McCall Mesa CF $780,770 $757,314 $796,298 $774,217 7752 CFD 2020-2 Del Oro CF $191,419 $179,713 $195,090 $185,643 7753 CFD 2021-1 Banner Park CF $693,789 $678,608 $707,630 $693,711 7754 CFD 2021-2 Sumac Ridge CF $588,328 $569,366 $600,044 $579,127 7755 CFD 2022-1 Quartz Ranch CF $1,262,695 $1,124,958 $1,287,666 $1,154,392 7756 CFD 2022-2 McLaughlin CF $324,899 $36,835 $331,374 $37,537 7757 CFD 2022-3 IA 1 Legado CF $322,856 $18,093 $329,312 $20,672 7758 CFD 2022-3 IA 2 Legado CF $5,000 $4,949 $5,000 $4,896 7759 CFD 2023-1 Rockport CF $995,864 $901,056 $1,015,686 $931,437 7760 CFD 2023-2 IA 1 Cimarron CF $364,765 $17,458 $372,303 $18,574 7761 CFD 2023-2 IA 2 Cimarron CF $117,951 $5,160 $120,311 $5,261 7762 CFD 2023-3 Banner Park II CF $168,641 $8,012 $172,014 $8,589 7763 CFD 2024-2 Golden Meadows IA1 $5,000 $5,000 $5,000 $5,000 7764 CFD 2024-2 Golden Meadows IA2 $5,000 $4,650 $5,000 $4,711 7765 CFD 2024-2 Golden Meadows IA3 $5,000 $4,650 $5,000 $4,711 7766 CFD 2024-2 Golden Meadows IA4 $5,000 $4,650 $5,000 $4,711 7767 CFD 2024-3 Riverwalk Villag CF $93,896 $7,982 $95,774 $8,559 7768 CFD 2025-1 JPMB - Tr 38128 $5,000 $0 $5,000 $0
8 FY 2025/26 FY 2026/27
Fund No. Fund Description Revenue Expenditures Revenue Expenditures 7769 CFD 2025-2 Quartz Trail $148,517 $10,600 $151,488 $13,020 7770 CFD 2025-3 Quail Hills $0 $0 $0 $0
7771 CFD 2025-4 Heritage Village $5,000 $0 $5,000 $0
7772 CFD 2022-3 Legado IA3 $5,000 $4,949 $5,000 $4,896
8350 Trust fund $0 $0 $0 $0
8600 Veteran's Memorial $0 $0 $0 $0
Total All City Funds Expenditures $151,812,990 $186,849,362 $159,980,155 $176,141,607