ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
The following tables provide additional/supplementary summary schedules of the proposed FY2025/26 & 2026/27 Biennial budget for reference.
TABLE 1: SUMMARY OF CITYWIDE BUDGET PROPOSED BUDGET BY FUND TYPE FOR FY 2025/2026 & FY 2026/2027
Summary of Recommended Revenues by Fund
Fund Type
FY 24/25
Adopted
FY 24/25
Adjusted
FY 24/25
Projected
Year-End
FY 25/26
Proposed
FY 26/27
Proposed
General Fund $73,073,894 $79,842,343 $79,842,343 $78,385,116 $81,815,362 Quality of Life $21,584,750 $20,901,000 $20,901,000 $21,558,647 $21,897,597 General Fund TOTAL: $94,658,644 $100,743,343 $100,743,343 $99,943,763 $103,712,959 Internal Service Funds
(ISFs) $9,308,685 $10,852,387 $10,852,387 $10,977,485 $11,355,772 All Other Special
Revenue Funds $28,539,986 $85,830,166 $85,830,166 $34,623,575 $38,519,338 All Funds TOTAL:
$132,507,315 $197,425,895 $197,425,895 $145,544,823 $153,588,069 Summary of Recommended Expenditure Appropriations by Fund Fund Type
FY 24/25
Adopted
FY 24/25
Adjusted
FY 24/25
Projected
Year-End
FY 25/26
Proposed
FY 26/27
Proposed
General Fund $73,083,894 $91,296,825 $85,537,068 $78,021,373 $81,963,233 Quality of Life $21,584,750 $38,108,315 $33,107,580 $21,350,770 $22,022,597 General Fund TOTAL: $94,668,644 $129,405,140 $118,644,648 $100,559,103 $103,985,830 Internal Service Funds
(ISFs) $9,308,684 $12,126,409 $10,753,587 $12,211,655 $12,269,692 All Other Special
Revenue Funds $26,805,153 $113,153,479 $99,277,801 $69,571,062 $55,257,423 All Funds TOTAL: $130,782,481 $254,685,027 $228,676,036 $182,341,820 $171,512,945 Fund Balance +/- $1,724,834 ($57,259,132) ($65,316,940) ($36,796,997) ($17,924,876) ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
TABLE 2: SUMMARY OF PROPOSED FIDICIARY FOR FY 2025/2026 & FY 2026/2027 (TRUST
FUND / CUSTODIAL FUNDS)
Summary of Recommended Revenues by Fund
Fund Type
FY 24/25
Adopted
FY 24/25
Adjusted
FY 24/25
Projected
Year-End
FY 25/26
Proposed
FY 26/27
Proposed
Agency/Custodial
Funds: $3,157,665 $7,706,255 $7,706,255 $6,268,167 $6,392,086 Agency/Custodial
TOTAL: $3,157,665 $7,706,255 $7,706,255 $6,268,167 $6,392,086 Summary of Recommended Expenditure Appropriations by Fund Fund Type
FY 24/25
Adopted
FY 24/25
Adjusted
FY 24/25
Projected
Year-End
FY 25/26
Proposed
FY 26/27
Proposed
Agency/Custodial
Funds: $1,457,860 $3,537,856 $3,537,856 $4,507,542 $4,628,662 Agency/Custodial
TOTAL: $1,457,860 $3,537,856 $3,537,856 $4,507,542 $4,628,662 Fund Balance +/- $1,699,805 $4,168,399 $4,168,399 $1,760,625 $1,763,424 TABLE 3: SUMMARY OF CITYWIDE BUDGET & FIDUCIARY RECOMMENDED BUDGET BY REVENUE TYPE & EXPENDITURE CATEGORY FOR FY 2025/2026 & FY 2026/2027 General Fund
General Fund Proposed FYs 25/26 & 26/27 Budget
Category
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenue:
Sales Tax $16,976,710 $12,592,390 $13,613,160 $13,999,791 Property Tax $22,834,638 $22,801,919 $24,295,893 $25,920,064 Building/Engineering/Planning/Fire
Fees $13,571,409 $13,838,320 $12,845,000 $12,945,000
Vehicle License Fee $10,726,737 $11,210,112 $12,474,953 $13,403,022 Franchise Fees $5,215,363 $5,487,753 $5,875,000 $6,160,000 Other $15,478,827 $13,911,849 $9,281,110 $9,387,485
Total Revenue:
$84,803,684 $79,842,343 $78,385,116 $81,815,362
Expenditures:
Personnel $33,892,847 $35,685,164 $39,224,653 $41,166,623 Operating & Maintenance $21,725,071 $31,010,760 $28,110,869 $29,272,998 Capital Outlays & One-Time
Studies $2,507,080 $2,829,398 $215,000 $715,000
Transfers & Allocations $8,041,623 $10,328,559 $10,470,851 $10,808,612 Capital Projects (CIP) $2,148,420 $11,432,344 $0 $0
Debt Issuance & Debt Service $0 $0 $0 $0
Total Expenditures: $68,315,041 $91,296,825 $78,021,373 $81,963,233
Use of Fund Balance $16,488,643 ($11,454,482) $363,743 ($147,871) ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
Quality of Life (Measure DD)
Quality of Life (Measure DD) Proposed FYs 25/26 & 26/27 Budget Category
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenue:
Sales Tax $24,088,083 $20,451,000 $21,008,647 $21,347,597 Interest Revenue $594,480 $450,000 $550,000 $550,000
Other ($18,447) 0 0 0
Total Revenue: $24,664,117 $20,901,000 $21,558,647 $21,897,597 Expenditures:
Personnel $6,328,390 $7,142,315 $7,881,456 $8,297,390
Operating & Maintenance $13,154,023 $13,320,761 $13,895,667 $14,135,610 Capital Outlays & One-Time
Studies $252,619 $351,120 $0 $0
Transfers & Allocations $0 $0 $0 $0
Capital Projects (CIP) $2,952,818 $17,294,119 $1,186,960 $125,000 Debt Issuance & Debt Service 0 0 0 0
Total Expenditures: $22,687,850 $38,108,315 $22,964,083 $22,558,000
Use of Fund Balance $1,976,267 ($17,207,315) ($979,083) ($125,000)
GENERAL FUND & QUALITY OF LIFE TOTALS
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenues $109,467,801 $100,743,343 $99,943,763 $103,712,959 Expenditures $91,002,890 $129,405,140 $100,559,103 $103,985,830 Use of Fund Balance $18,464,910 ($28,661,797) ($615,340) ($272,871) ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
Gas Tax & Special Tax Revenue Funds
Gas Tax & Special Tax Revenue Funds Proposed FYs 25/26 & 26/27 Budget Category
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenue:
Internal Service Funds (ISF) $8,805,593 $10,852,387 $10,977,485 $11,355,772 Gas Tax & Other Special Revenue
Funds $25,479,793 $39,311,620 $10,411,783 $10,769,849
LLMD Funds $1,052,496 $1,055,167 $1,042,862 $1,020,452
CFD Funds (Maintenance) $6,203,047 $7,096,851 $8,170,085 $8,417,312 CSA Funds $3,613,808 $1,944,860 $1,944,040 $1,982,869
DIF/Quimby/RBBD Funds $16,102,141 $8,131,758 $6,294,140 $6,424,210 Capital Project Fund $3,553,163 $586,212 $4,047,705 $7,500,000 Bonded CFD Funds (Infrastructure) $26,683,355 $25,909,503 $988,455 $679,955 Debt Service Fund (Transfer In) $1,801,959 $1,794,195 $1,724,505 $1,724,691 Total Revenue: $93,295,355 $96,682,553 $45,601,060 $49,875,110 Expenditures:
Personnel $4,782,003 $6,404,283 $6,988,416 $7,365,764
Operating & Maintenance $10,522,491 $18,272,182 $17,038,129 $17,616,631 Capital Outlays & One-Time
Studies $1,400,266 $2,090,887 $1,169,914 $793,914
Transfers & Allocations $4,642,196 $2,631,870 $2,890,668 $2,910,596 Capital Projects (CIP) $33,011,094 $73,546,311 $12,002,851 $14,137,204 CFD Expenses $20,084,758 $20,110,519 $39,968,233 $22,978,314 Debt Issuance & Debt Service $3,065,059 $2,223,836 $1,724,506 $1,724,692 Total Expenditures: $77,507,867 $125,279,887 $81,782,717 $67,527,115 Use of Fund Balance $15,787,488 ($28,597,335) ($36,181,657) ($17,652,005)
TOTAL CITYWIDE BUDGET
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenues: $202,763,156 $197,425,895 $145,544,823 $153,588,069 Expenditures: $168,510,757 $254,685,027 $182,341,820 $171,512,945 Use of Fund Balance $34,252,398 ($57,259,132) ($36,796,997) ($17,924,876) ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
Agency/Custodial Funds (Trust Fund/Bonded CFDs)
Agency/Custodial Funds Proposed FYs 25/26 & 26/27 Budget Category
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Revenue:
Special Assessment $3,085,875 $4,681,382 $6,236,047 $6,359,966 Interest Revenue $331,296 $236,605 $32,120 $32,120
Other $2,733,974 $2,788,268 0 0
Total Revenue: $6,151,146 $7,706,255 $6,268,167 $6,392,086 Expenditures:
Personnel $0 $0 $0 $0
Operating & Maintenance $187,688 $178,586 $426,929 $445,974 Capital Outlays & One-Time
Studies 0 0 0 0
Transfers & Allocations $600,000 $275,000 0 0
Capital Projects (CIP) 0 0 0 0
Debt Issuance & Debt Service $2,059,158 $3,084,270 $4,080,613 $4,182,688 Total Expenditures: $2,846,846 $3,537,856 $4,507,542 $4,628,662
Use of Fund Balance $3,304,300 $4,168,399 $1,760,625 ($1,763,424)
TOTAL CITYWIDE & FIDICIUARY REVENUES & EXPENDITURES
FY 23/24
Actuals
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
Total Revenues: $208,914,301 $205,132,150 $151,812,990 $159,980,155 Total Expenditures: $171,357,603 $258,222,883 $186,849,362 $176,141,607 Use of Fund Balance $37,556,698 ($53,090,733) ($35,036,372) ($16,161,452) Note: The Proposed Budget includes the deliberate one-time use of the available excess fund balance, primarily for CIP projects. Use of available excess fund balance does not use any City Reserve Funds.
ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
TABLE 4: SUMMARY OF SPECIAL REVENUE FUND EXPENDITURES FOR FY 2025/2026 & FY 2026/2027
Special Revenue & Other Funds
Fund/Function
FY 23/24
Actuals
FY 24/25
Adopted
FY 24/25
Adjusted
FY 25/26
Proposed
FY 26/27
Proposed
INTERNAL SERVICES FUNDS (ISFs)
Facilities $1,032,261 $1,207,578 $2,798,930 $2,772,654 $2,969,642 Fleet $1,950,010 $1,993,278 $2,008,113 $2,569,677 $2,395,504 Information Technology $4,723,135 $6,107,828 $7,319,366 $6,869,324 $6,904,546 $7,705,405 $9,308,684 $12,126,409 $12,211,655 $12,269,692
SPECIAL REVENUES & OTHER FUNDS
AQMD $44,996 $0 $147,779 $66,000 $0
CDBG Program $1,019,311 $527,847 $750,051 $560,000 $560,000 CFDs (Maintenance) $3,646,108 $5,079,019 $6,454,022 $7,611,735 $7,823,625 CSAs $2,982,352 $2,812,934 $3,587,762 $1,905,073 $1,978,889 DIF/RBBD/Quimby $12,417,703 $6,071,661 $31,963,435 $1,885,553 $891,303 Gas Tax (CIP Program) $221,572 $58,000 $138,576 $0 $0
Gas Tax (Street Maint.) $2,673,539 $3,193,554 $3,332,604 $3,182,307 $3,339,424 Grant Fund $2,861,335 $0 $18,602,332 $0 $0
LLMDs $751,591 $940,885 $1,076,760 $979,138 $991,378
Measure A (CIP) $2,402,956 $2,098,762 $5,482,214 $2,139,000 $2,096,742 Measure A (TRIP Debt
Service) $1,077,022 $1,080,487 $1,080,487 $1,085,666 $1,085,852 PEG Fund $49,943 $0 $42,250 $0 $0
SB1 Road Maint. Rehab.
Program $2,121,525 $2,774,000 $5,153,677 $3,350,000 $2,900,000 SLESF $150,000 $150,000 $150,000 $150,000 $150,000
TUMF Fund $10,988,369 $0 $9,275,476 $0 $0
$43,408,320 $24,787,149 $87,237,422 $22,914,472 $21,817,213
CAPITAL PROJECT FUND
CIP Projects $2,736,675 $258,679 $3,491,702 $4,963,851 $8,737,204 $2,736,675 $258,679 $3,491,702 $4,963,851 $8,737,204
DEBT SERVICE
Debt Service $1,769,434 $1,759,325 $1,759,325 $1,724,506 $1,724,692 $1,769,434 $1,759,325 $1,759,325 $1,724,506 $1,724,692
Bonded CFDs
CFDs (Infrastructure) $21,888,032 $0 $20,665,030 $39,968,233 $22,978,314 $21,888,032 $0 $20,665,030 $39,968,233 $22,978,314
TOTALS: $77,507,867 $36,113,837 $125,279,887 $81,782,717 $67,527,115 ATTACHMENT 1: CITY OF MENIFEE
FY2025/26 & 2026/27 PROPOSED BUDGET
ADDITIONAL SUMMARY SCHEDULES
TABLE 5: FYs 2025/2026 & 2026/2027 PROPOSED CITYWIDE EXPENDITURE
APPROPRIATION SUMMARY BY DEPARTMENT / BUDGET CATEGORY
Department / Budget
FY2023/2024
Actuals
FY2024/2025
Adopted
FY2024/2025
Adjusted
FY2025/2026
Proposed
FY2026/2027
Proposed
OPERATING
City Attorney $1,060,121 $1,092,814 $1,293,135 $1,330,760 $1,370,683 City Clerk $1,123,073 $916,061 $1,268,444 $1,103,596 $1,332,314 City Council $300,944 $242,597 $351,062 $337,304 $347,906 City Executive Office $1,561,313 $1,784,778 $2,040,562 $1,962,710 $2,042,333 Communications Division $644,447 $784,455 $768,442 $1,300,223 $1,353,278 Community Development $8,455,447 $9,488,315 $13,118,195 $8,685,990 $9,542,758 Community Services $10,217,388 $12,174,486 $16,083,483 $13,126,055 $13,529,225 Economic Development $1,485,048 $1,496,909 $2,170,676 $1,410,699 $1,446,924 Finance $3,965,205 $4,309,132 $4,989,884 $5,536,142 $5,741,039 General Services $8,536,953 $7,000,653 $5,217,910 $4,935,113 $5,350,639 Human Resources &
Risk Management $4,197,933 $4,227,682 $4,861,699 $5,341,226 $5,950,854 Information Technology $3,156,809 $2,932,563 $5,051,540 $5,326,190 $5,443,950 Public Works & Engineering $10,921,382 $12,524,669 $15,442,486 $18,074,394 $18,526,562 Menifee Police
Department(1)(2) $30,432,389 $32,560,137 $38,175,918 $40,340,730 $41,909,570 Fire Department (CalFire &
Fire Marshal)(2) $16,564,972 $16,975,143 $20,913,786 $20,372,644 $20,384,392 Operating Total $102,623,421 $108,510,393 $131,747,223 $129,183,776 $134,272,427 CIP Projects $22,722,250 $38,112,332 $102,272,774 $13,189,811 $14,262,204 CIP Total $22,722,250 $38,112,332 $102,272,774 $13,189,811 $14,262,204 Bonded CFDs $12,325,891 $21,888,032 $20,665,030 $39,968,233 $22,978,314 Bonded CFDs Total $12,325,891 $21,888,032 $20,665,030 $39,968,233 $22,978,314
TOTAL CITYWIDE
EXPENDITURES $137,671,562 $168,510,757 $254,685,027 $182,341,820 $171,512,945 (1) Menifee Police Department contains the divisions of Code Enforcement and Animal Control for administrative purposes. (2) Public safety appropriations are contained within the Menifee Police Department and the Fire Department