Budget Summaries for Major Operating Funds
FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change
Over CY
Budget
$$ Change from
PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Taxes-Sales Tax 55,668,067$ 57,341,247$ 3% 1,673,180 $ 59,013,940$ 3% 1,672,693 $ Taxes-Property 32,667,558 36,810,594 13% 4,143,036 38,560,216 5% 1,749,622 Other Misc Revenue 30,802,929 27,255,855 -12% (3,547,074) 25,695,386 -6% (1,560,469) Charges for Services 23,643,653 24,990,350 6% 1,346,697 26,847,777 7% 1,857,427 Special Assessments 11,907,560 12,177,155 2% 269,595 12,335,478 1% 158,323 Taxes-VLF/Property Tax Comp 11,114,975 11,555,300 4% 440,325 11,902,000 3% 346,700 Taxes-Special Taxes (CFD) 9,387,543 9,412,035 0% 24,492 9,462,200 1% 50,165 Taxes-Franchises 4,802,800 5,444,800 13% 642,000 5,608,100 3% 163,300 Taxes-Other 3,128,646 3,118,289 0% (10,357) 3,221,900 3% 103,611 License/Permit Fees 1,834,575 1,945,100 6% 110,525 1,984,002 2% 38,902 Taxes-Transient Occupancy Tax 2,580,000 2,663,600 3% 83,600 2,743,500 3% 79,900 Taxes-Business Licenses 1,086,708 1,281,500 18% 194,792 1,319,900 3% 38,400 Taxes-Property Transfer 575,000 710,100 23% 135,100 731,400 3% 21,300 Chrg for Svc-Waste Management 550,000 550,000 0% - 550,000 0% - Private donations - 540,093 0% 540,093 - -100% (540,093) Total Revenue 189,750,014$ 195,796,018$ 3% 6,046,004 $ 199,975,799$ 2% 4,179,781 $ Expenditures
Personnel Costs 99,352,371 $ 102,163,570$ 3% 2,811,199 $ 106,143,048$ 4% 3,979,478 $ Operations & Maintenance 64,207,286 61,104,447 -5% (3,102,839) 63,773,252 4% 2,668,805 Capital Outlay 2,929,248 795,184 -73% (2,134,064) 795,184 0% (0) One-Time Expenditure 781,786 1,199,174 53% 417,388 824,851 -31% (374,323) Fleet Allocation - 1,923,986 0% 1,923,986 1,981,706 3% 57,720 CSD Allocations (739,147) (694,142) -6% 45,005 (867,782) 25% (173,640) Internal Service Charges 12,261,725 11,396,146 -7% (865,579) 12,217,233 7% 821,087 Total Expenditures 178,793,269$ 177,888,365$ -0.51% (904,904) $ 184,867,492$ 4% 6,979,127$ Transfers
Transfer In 11,664,145 11,798,997 1% 134,852 12,158,961 3% 359,963 Transfer Out 11,664,145 11,798,997 1% 134,852 12,158,961 3% 359,963 Total Transfers - - - - - Contribution to/(Use of)
Fund Balance or Reserves 10,956,745$ 17,907,653$ 6,950,908 $ 15,108,307$ (2,799,346) $ Capital Improvement Project -$ 11,184,462$ 0% 11,184,462 $ - $ 0% (11,184,462) Citywide Revenue & Expenditure Budget
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change Over
CY Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change Over
FY 2025/26
$$ Change
from PY
Revenue
Taxes-Sales Tax 26,590,074 $ 27,390,028$ 3% 799,954 $ 28,167,970$ 3% 777,942 $ Taxes-Property 10,900,917 12,645,400 16% 1,744,484 13,281,486 5% 636,086 Other Misc Revenue 9,853,501 11,020,550 12% 1,167,049 10,220,070 -7% (800,480) Charges for Services 3,838,160 4,522,030 18% 683,870 4,692,100 4% 170,070 Taxes-VLF/Property Tax Comp 11,114,975 11,555,300 4% 440,325 11,902,000 3% 346,700 Taxes-Franchises 4,744,800 5,386,800 14% 642,000 5,548,400 3% 161,600 License/Permit Fees 1,824,075 1,929,900 6% 105,825 1,968,498 2% 38,598 Taxes-Transient Occupancy Tax 2,580,000 2,663,600 3% 83,600 2,743,500 3% 79,900 Taxes-Business Licenses 1,086,708 1,281,500 18% 194,792 1,319,900 3% 38,400 Taxes-Property Transfer 575,000 710,100 23% 135,100 731,400 3% 21,300 Chrg for Svc-Waste Management 550,000 550,000 0% - 550,000 0% - Special Assessments 21,306 - -100% (21,306) - - Total Revenue 73,679,515 $ 79,655,208$ 8% 5,975,693 $ 81,125,324$ 2% 1,470,116 $ Expenditures
Personnel Costs 52,647,180 $ 53,947,312$ 2% 1,300,132 $ 55,935,952$ 4% 1,988,640 $ Operations & Maintenance 15,676,288 12,825,917 -18% (2,850,371) 13,121,254 2% 295,337 Capital Outlay 566,441 258,775 -54% (307,666) 258,775 0% - One-Time Expenditure - 260,000 0% 260,000 175,000 -33% (85,000) Fleet Allocation - 1,320,545 0% 1,320,545 1,360,162 3% 39,617 Internal Service Charges 7,594,685 7,053,756 -7% (540,929) 7,544,363 7% 490,607 Transfer Out 1,150,523 1,513,350 32% 362,827 1,682,305 11% 168,955 Total Expenditures 77,635,117 $ 77,179,655$ -1% (455,462) $ 80,077,811$ 4% 2,898,156 $ Contribution to/(Use of) Fund Balance (3,955,602)$ 2,475,553$ 6,431,155 $ 1,047,513$ (1,428,040) $ Capital Improvement Project - $ 1,200,000$ 0% 1,200,000 - $ 0% (1,200,000)
GENERAL FUND
4/23/2025
1 FY 2024/25
Amended
Budget
FY 2025/26
Proposed Budget
% Change Over
CY Budget
$$ Change from
PY
FY 2026/27
Proposed Budget
% Change Over
FY 2025/26
$$ Change from
PY
Revenue
Taxes-Sales Tax 29,077,993$ 29,951,219$ 3% 873,227 $ 30,845,970$ 3% 894,751 $ Total Revenue 29,077,993$ 29,951,219$ 3% 873,227 $ 30,845,970$ 3% 894,751 $ Expenditures
Personnel Costs 12,751,274$ 14,168,452$ 11% 1,417,178 $ 14,640,940$ 3% 472,488 $ Operations & Maintenance 1,574,629 1,782,499 13% 207,870 1,797,590 1% 15,091 Capital Outlay 662,069 536,408 -19% (125,661) 536,408 0% 0 One-Time Expenditure 678,236 431,700 -36% (246,536) 457,360 6% 25,660 Fleet Allocation - 600,000 0% 600,000 618,000 3% 18,000 Internal Service Charges 928,500 1,111,560 20% 183,060 1,198,340 8% 86,780 Transfer Out 9,220,805 9,129,064 -1% (91,741) 9,321,032 2% 191,968 Total Expenditures 25,815,513$ 27,759,683$ 8% 1,944,171 $ 28,569,670$ 3% 809,987 $ Contribution to/
(Use of) Fund Balance 3,262,480$ 2,191,536$ (1,070,944) $ 2,276,300$ 84,764 $ Capital Improvement Project -$ 4,649,767$ 0% 4,649,767 - $ 0% (4,649,767)
MEASURE T
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change
Over CY
Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Taxes-Property 16,079,768$ 18,156,100$ 13% 2,076,332 $ 19,027,406$ 5% 871,306 $ Special Assessments 1,577,711 1,587,630 1% 9,919 1,601,100 1% 13,470 Other Misc Revenue 1,151,554 1,361,900 18% 210,346 1,388,960 2% 27,060 Charges for Services 460,876 726,360 58% 265,484 741,000 2% 14,640 License/Permit Fees 10,500 15,200 45% 4,700 15,504 2% 304 Transfer In 6,482,328 6,326,858 -2% (155,470) 6,552,757 4% 225,899 Total Revenue 25,762,737$ 28,174,048$ 9% 2,411,311 $ 29,326,727$ 4% 1,152,679 $ Expenditures
Personnel Costs 21,706,130$ 23,011,535$ 6% 1,305,405 $ 23,872,410$ 4% 860,875 $ Operations & Maintenance 2,779,738 3,031,853 9% 252,115 3,125,440 3% 93,587 One-Time Expenditure - 91,810 0% 91,810 126,466 38% 34,656 Internal Service Charges 2,144,590 2,038,850 -5% (105,740) 2,202,410 8% 163,560 Total Expenditures 26,630,458$ 28,174,048$ 6% 1,543,589 $ 29,326,726$ 4% 1,152,679 $ Contribution to/
(Use of) Fund Balance (867,721)$ - $ 867,721 $ - $ - $
FIRE DISTRICT OPERATING BUDGET
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change Over
CY Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change Over
FY 2025/26
$$ Change
from PY
Revenue
Other Misc Revenue 177,742$ 219,200$ 23% 41,458 $ 212,560$ -3% (6,640) $ Charges for Services 522,775 634,800 21% 112,025 685,400 8% 50,600 Special Assessments 1,965,302 2,113,400 8% 148,098 2,139,900 1% 26,500 Transfer In 2,545,575 2,719,232 7% 173,657 2,740,400 1% 21,168 Total Revenue 5,211,394 $ 5,686,632$ 9% 475,238 $ 5,778,260$ 2% 91,628 $ Expenditures
Personnel Costs 2,276,849 $ 2,319,966$ 2% 43,117 $ 2,438,649$ 5% 118,683 $ Operations & Maintenance 3,832,234 3,409,628 -11% (422,606) 3,556,963 4% 147,335 One-Time Expenditure - 101,500 0% 101,500 54,000 -47% (47,500) Allocations (739,147) (694,142) -6% 45,005 (867,782) 25% (173,640) Internal Service Charges 716,340 549,680 -23% (166,660) 596,430 9% 46,750 Total Expenditures 6,086,276$ 5,686,632$ -7% (399,644) $ 5,778,260$ 2% 91,628 $ Contribution to/
(Use of) Fund Balance (874,882)$ - $ 874,882 $ - $ - $
COMMUNITY SERVICES DISTRICT
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change
Over CY
Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Taxes-Property 2,745,304 $ 3,153,200$ 15% 407,896 $ 3,309,724$ 5% 156,524 $ Other Misc Revenue 147,090 171,525 17% 24,435 163,060 -5% (8,465) Charges for Services 20,900 28,400 36% 7,500 28,900 2% 500 Private Donations - 540,093 0% - - 0% - Transfer In 192,902 82,974 -57% (109,928) 27,875 -66% (55,099) Total Revenue 3,106,196 $ 3,976,192$ 28% 329,903 $ 3,529,559$ -11% 93,460 $ Expenditures
Personnel Costs 2,326,510 $ 2,178,060$ -6% (148,450) $ 2,225,794$ 2% 47,734 $ Operations & Maintenance 798,669 852,046 7% 53,376 892,950 5% 40,905 One-Time Expenditure - 14,664 0% 14,664 12,025 -18% (2,639) Internal Service Charges 498,700 391,330 -22% (107,370) 398,790 2% 7,460 Total Expenditures 3,623,879$ 3,436,099$ -5% (187,780) $ 3,529,559$ 3% 93,460 $ Contribution to/
(Use of) Fund Balance (517,683)$ 540,093$ 517,683 $ - $ - $ Capital Improvement Project -$ 540,093$ 0% 540,093 - $ 0% (540,093)
LIBRARY
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change Over
CY Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Other Misc Revenue 46,250$ 63,600$ 38% 17,350 $ 51,380$ -19% (12,220)$ Charges for Services 14,003,582 14,160,853 1% 157,271 15,550,913 10% 1,390,060 Total Revenue 14,049,832 $ 14,224,453$ 1% 174,621 $ 15,602,293$ 10% 1,377,840 $ Expenditures
Personnel Costs 352,898 $ 270,959$ -23% (81,939) $ 288,796$ 7% 17,837 $ Operations & Maintenance 11,881,803 13,284,574 12% 1,402,771 14,647,554 10% 1,362,980 Internal Service Charges 13,500 20,910 55% 7,410 21,740 4% 830 Total Expenditures 12,248,201$ 13,576,443$ 11% 1,328,242 $ 14,958,090$ 10% 1,381,647 $ Contribution to/
(Use of) Fund Balance 1,801,631$ 648,010$ (1,153,621) $ 644,203$ (3,807) $
RISK MANAGEMENT
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change
Over CY
Budget
$$ Change
from PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Other Misc Revenue 16,140$ 115,000$ 613% 98,860 $ 92,000$ -20% (23,000)$ Charges for Services 4,797,360 4,917,907 3% 120,547 5,149,464 5% 231,557 Taxes-Franchises 58,000 58,000 0% - 59,700 3% 1,700 Total Revenue 4,871,500 $ 5,090,907$ 5% 219,407 $ 5,301,164$ 4% 210,257 $ Expenditures
Personnel Costs 1,658,697 $ 1,714,982$ 3% 56,285 $ 1,812,341$ 6% 97,359 $ Operations & Maintenance 3,153,535 3,268,153 4% 114,619 3,365,489 3% 97,336 One-Time Expenditure - 299,500 0% 299,500 - -100% (299,500) Fleet Allocation - 3,441 0% 3,441 3,544 3% 103 Allocations 155,070 104,980 -32% (50,090) 116,590 11% 11,610 Total Expenditures 4,967,302$ 5,391,057$ 9% 423,755 $ 5,297,964$ -2% (93,092) $ Contribution to/
(Use of) Fund Balance (95,802)$ (300,150)$ (204,348) $ 3,200 $ 303,349 $
INFORMATION SERVICES
4/23/2025
1 FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
% Change Over
CY Budget
$$ Change from
PY
FY 2026/27
Proposed Budget
% Change
Over FY
2025/26
$$ Change
from PY
Revenue
Other Misc Revenue 19,410,652$ 14,304,080$ -26% (5,106,572) $ 13,567,356$ -5% (736,724) $ Special Assessments 8,364,547 8,476,125 1% 111,578 8,594,478 1% 118,353 Taxes-Special Taxes (CFD) 9,387,543 9,412,035 0% 24,492 9,462,200 1% 50,165 Taxes-Property 2,941,569 2,855,894 -3% (85,675) 2,941,600 3% 85,706 Taxes-Other 3,128,646 3,118,289 0% (10,357) 3,221,900 3% 103,611 Transfer In 2,443,340 2,669,933 9% 226,593 2,837,929 6% 167,995 Total Revenue 45,676,297 $ 40,836,356$ -11% (4,839,941) $ 40,625,463$ -1% (210,894) $ Expenditures
Personnel Costs 5,632,832 $ 4,552,304$ -19% (1,080,528) $ 4,928,166$ 8% 375,862 $ Operations & Maintenance 24,510,390 22,649,777 -8% (1,860,612) 23,266,011 3% 616,234 Capital Outlay 1,700,598 - -100% (1,700,598) - 0% - One-Time Expenditure 103,550 - -100% (103,550) - 0% - Fleet Allocation - - 0% - - 0% - Internal Service Charges 210,340 125,080 -41% (85,260) 138,570 11% 13,490 Transfer Out 1,292,817 1,156,583 -11% (136,234) 1,155,624 0% (959) Total Expenditures 33,450,527$ 28,483,745$ -15% (4,966,782) $ 29,488,371$ 4% 1,004,626 $ Contribution to/
(Use of) Fund Balance 12,225,770$ 12,352,611$ 126,842 $ 11,137,092$ (1,215,520) $ Capital Improvement Project -$ 4,794,602$ 0% 4,794,602 - $ 0% (4,794,602)
ALL OTHER FUNDS
4/23/2025
1