Fiscal Year 2024/25 to 2026/27 Estimated Ending Unassigned Fund Balance for Major Funds Fund
Beg.
Unassigned
Fund Bal.,
7/1/24
Amended
Revenues
Amended
Transfers In
Amended
Expenditures
Amended
Transfers Out Capital Outlay
Proposed
Rollovers
Use of
Reserves
Transfer to
Reserves
Est. End.
Unassigned
Fund Bal.,
6/30/25
General Fund 34,483,419 73,679,515 - (76,484,594) (1,150,523) (2,044,966) - - (833,670) 27,649,181 Measure T 14,473,840 29,077,993 - (16,594,708) (9,220,805) 217,249 - - (626,487) 17,327,082 Fire District Fund 865,430 19,280,409 6,482,328 (26,630,458) - 2,291 - - - - CSD Fund 435,602 2,665,819 2,545,575 (5,586,996) - (60,000) - - - - Library Fund 517,683 2,913,294 192,902 (3,623,879) - - - - - - Total 50,775,974 127,617,031 9,220,805 (128,920,636) (10,371,328) (1,885,426) - - (1,460,157) 44,976,264 Fund
Beg.
Unassigned
Fund Bal.,
7/1/25
Proposed
Revenues
Proposed
Transfers In
Proposed
Expenditures
Proposed
Transfers Out Capital Outlay
Proposed
Rollovers
Use of
Reserves
Transfer to
Reserves
Est. End.
Unassigned
Fund Bal.,
6/30/26
General Fund 27,649,181 79,655,208 - (75,666,306) (1,513,350) (1,200,000) - - - 28,924,733 Measure T 17,327,082 29,951,219 - (18,630,619) (9,129,064) (4,649,767) - - - 14,868,851 Fire District Fund - 21,847,190 6,326,858 (28,174,048) - - - - - - CSD Fund - 2,967,400 2,719,232 (5,686,632) - - - - - - Library Fund - 3,893,218 82,974 (3,436,099) - (540,093) - - - - Total 44,976,263 138,314,235 9,129,064 (131,593,703) (10,642,414) (6,389,860) - - - 43,793,584 Fund
Beg.
Unassigned
Fund Bal.,
7/1/26
Proposed
Revenues
Proposed
Transfers In
Proposed
Expenditures
Proposed
Transfers Out Capital Outlay
Proposed
Rollovers
Use of
Reserves
Transfer to
Reserves
Est. End.
Unassigned
Fund Bal.,
6/30/27
General Fund 28,924,733 81,125,324 - (78,395,507) (1,682,305) - - - - 29,972,246 Measure T 14,868,851 30,845,970 - (19,248,639) (9,321,032) - - - - 17,145,150 Fire District Fund - 22,773,970 6,552,757 (29,326,726) - - - - - - CSD Fund - 3,037,860 2,740,400 (5,778,260) - - - - - - Library Fund - 3,501,684 27,875 (3,529,559) - - - - - - Total 43,793,584 141,284,808 9,321,032 (136,278,691) (11,003,337) - - - - 47,117,396 Fiscal Year 2025/26
Fiscal Year 2026/27
Fiscal Year 2024/25
4/16/2025
Estimated
Beginning Fund
Balance
Contribution to
Reserves
General Fund
Contribution to
Reserves
Measure T Fund
Contribution to
Reserves
Information
Services Fund
Use of Reserves
General Fund
Use of
Reserves
Measure T Fund
Use of Reserves
Information
Services Fund
Estimated
Ending Fund
Balance
General Fund Operating Reserves - 28% 21,250,000$ - $ -$ -$ -$ -$ -$ 21,250,000$ Measure T Operating Reserves - 31% 5,275,784 - - - - - - 5,275,784 Fire District Operating Reserves - (FD) 3,787,453 - - - - - - 3,787,453 Fire District Operating Reserves - (MT) 3,637,571 - - - - - - 3,637,571 CSD Operating Reserves - (CSD) 1,039,015 - - - - - - 1,039,015 CSD Operating Reserves - (MT) 592,024 - - - - - - 592,024 Library District Operating Reserves - (LF) 747,833 - - - - - - 747,833 Library District Operating Reserves - (MT) 268,955 - - - - - - 268,955 Total Operating Reserves 36,598,634 - - - - - - 36,598,634 Economic Contingency (110) 4,555,716$ - $ -$ -$ -$ -$ -$ 4,555,716$ Economic Contingency (111) 3,827,168 - - - 3,827,168 Fleet Replacement (111) 1,353,000 $ - $ -$ -$ -$ -$ -$ 1,353,000$ Fleet Replacement (110) 2,000,000 - - - 2,000,000 Fire Fleet Replacement (111) 3,815,443 - - - - - - 3,815,443 Fleet Replacement (715) 1,086,815 - - - - - - 1,086,815 Total Fleet Replacement 8,255,258 $ - $ -$ -$ -$ -$ -$ 8,255,258$ Information Services (726) 282,000 - - - - - - 282,000 Total Information Services 282,000 $ - $ -$ -$ -$ -$ -$ 282,000$ Facility Repair (111) 1,367,000 $ - $ -$ -$ -$ -$ -$ 1,367,000$ CSD Facility Repair (111) 5,605,850 - - - - - - 5,605,850 CSD Facility Repair (110) 2,000,000 - - - - - - 2,000,000 Fire Facility Repair (111) 935,000 - - - - - - 935,000 Fire Facility Repair (110) 1,000,000 - - - - - - 1,000,000 Information Technology (110) 1,000,000 - - - - - - 1,000,000 Pension 115 Trust (PARS) (111) 5,000,000 - - - - - - 5,000,000 Pension 115 Trust (PARS) (110) 2,000,000 - - - - - - 2,000,000 OPEB 115 Trust (CERBT) [111] 1,000,000 - - - - - - 1,000,000 OPEB 115 Trust (CERBT) [110+111] 1,000,000 - - - - - - 1,000,000 Continuing Operations (110) 2,000,000 - - - - - - 2,000,000 Continuing Operations (111) 4,025,000 - - - - - - 4,025,000 Totals 80,451,626 $ - $ -$ -$ -$ -$ -$ 80,451,626$ Sustainability Reserves Fiscal Year 2025/26
4/16/2025
1 Estimated
Beginning Fund
Balance
Contribution to
Reserves
General Fund
Contribution to
Reserves
Measure T Fund
Contribution to
Reserves
Information
Services Fund
Use of Reserves
General Fund
Use of
Reserves
Measure T Fund
Use of Reserves
Information
Services Fund
Estimated
Ending Fund
Balance
General Fund Operating Reserves - 28% 21,250,000$ - $ -$ -$ -$ -$ -$ 21,250,000$ Measure T Operating Reserves - 31% 5,275,784 - - - - - - 5,275,784 Fire District Operating Reserves - (FD) 3,787,453 - - - - - - 3,787,453 Fire District Operating Reserves - (MT) 3,637,571 - - - - - - 3,637,571 CSD Operating Reserves - (CSD) 1,039,015 - - - - - - 1,039,015 CSD Operating Reserves - (MT) 592,024 - - - - - - 592,024 Library District Operating Reserves - (LF) 747,833 - - - - - - 747,833 Library District Operating Reserves - (MT) 268,955 - - - - - - 268,955 Total Operating Reserves 36,598,634 - - - - - - 36,598,634 Economic Contingency (110) 4,555,716$ - $ -$ -$ -$ -$ -$ 4,555,716$ Economic Contingency (111) 3,827,168 - - - 3,827,168 Fleet Replacement (111) 1,353,000 $ - $ -$ -$ -$ -$ -$ 1,353,000$ Fleet Replacement (110) 2,000,000 - - - 2,000,000 Fire Fleet Replacement (111) 3,815,443 - - - - - - 3,815,443 Fleet Replacement (715) 1,086,815 - - - - - - 1,086,815 Total Fleet Replacement 8,255,258 $ - $ -$ -$ -$ -$ -$ 8,255,258$ Information Services (726) 282,000 - - - - - - 282,000 Total Information Services 282,000 $ - $ -$ -$ -$ -$ -$ 282,000$ Facility Repair (111) 1,367,000 $ - $ -$ -$ -$ -$ -$ 1,367,000$ CSD Facility Repair (111) 5,605,850 - - - - - - 5,605,850 CSD Facility Repair (110) 2,000,000 - - - 2,000,000 Fire Facility Repair (111) 935,000 - - - - - - 935,000 Fire Facility Repair (110) 1,000,000 - - - 1,000,000 Information Technology (110) 1,000,000 - - - - - - 1,000,000 Pension 115 Trust (PARS) (111) 5,000,000 - - - 5,000,000 Pension 115 Trust (PARS) (110) 2,000,000 - - - 2,000,000 OPEB 115 Trust (CERBT) [111] 1,000,000 - - - - - - 1,000,000 OPEB 115 Trust (CERBT) [110+111] 1,000,000 - - - 1,000,000 Continuing Operations (110) 2,000,000 - - - 2,000,000 Continuing Operations (111) 4,025,000 - - - - - - 4,025,000 Totals 80,451,626 $ - $ -$ -$ -$ -$ -$ 80,451,626$ Sustainability Reserves Fiscal Year 2026/27
4/16/2025
2