Murrieta City Council
June 3, 2025

Proposed Operating and Sustainability Reserves for Fiscal Year 2025/26 and 2026/27 *Budgeted Reserve Est. Reserve Recommended Recommended
Expenditures Balance Level Contribution Reserve Total
General Fund $ 75,384,784 $ 21,250,000 28.2% $ 1,365,435 $ 22,615,435 Measure T Fund 17,856,157 5,275,784 29.5% 81,063 5,356,847 Fire District Fund 28,001,386 7,425,024 26.5% 975,392 8,400,416 CSD Fund 5,442,064 1,631,039 30.0% 1,580 1,632,619 Library District Fund 3,430,856 1,016,788 29.6% 12,469 1,029,257 Total $ 130,115,247 $ 36,598,634 28.1% $ 2,435,940 $ 39,034,574 *Budgeted Reserve Est. Reserve Recommended Recommended
Expenditures Balance Level Contribution Reserve Total
General Fund $ 78,240,249 $ 22,615,435 28.9% $ 856,640 $ 23,472,075 Measure T Fund 19,304,500 5,356,847 27.7% 434,503 5,791,350 Fire District Fund 29,123,025 8,400,416 28.8% 336,492 8,736,908 CSD Fund 5,580,535 1,632,619 29.3% 41,541 1,674,160 Library District Fund 3,527,322 1,029,257 29.2% 28,940 1,058,196 Total $ 135,775,630 $ 39,034,573 28.7% $ 1,698,115 $ 40,732,688 Total Recommended Contributions $ 4,134,055
FY 2026/27
*Budgeted Expenditures do not include One-Time Expenditures for this calculation due to the proposed Use of Unassigned Fund Balance FY 2025/26
5/23/2025
1 Proposed Operating and Sustainability Reserves for Fiscal Year 2025/26 and 2026/27 Estimated
Balances Planned Usage Purpose
Economic Contingency 8,382,884$ 6,000,000$
Fleet Replacement 4,319,815 (4,319,815) Fleet Replacement Program Fire Fleet Replacement 3,815,443 (3,815,443) Tiller Truck and Type 1 Engine Information Services 1,282,000
Citywide Facility Repairs 1,167,000
CSD Facility Repairs 7,605,850 (3,500,000) Library Expansion Loan Fire Facility Repairs 1,035,000
Pension Rate Stabilization* 9,000,000
Continuing Operations** 6,025,000
Total 42,632,992 $ (5,635,258)$ $36,997,734
*We are planning for a contribution to the Pension Trust Fund of $6m during the biennial budget. **Historically, we have set aside funding in Continuing Operations for increases in Labor Negotiations Sustainability Reserves
FY 2025/26
5/23/2025
2 Proposed Operating and Sustainability Reserves for Fiscal Year 2025/26 and 2026/27 Estimated
Beginning Fund
Balance
Contribution to
Reserves
General Fund
Contribution to
Reserves
Measure T Fund
Use of Reserves
General Fund
Use of
Reserves
Measure T Fund
Estimated
Ending Fund
Balance
General Fund Operating Reserves 21,250,000$ 1,365,435$ -$ -$ -$ 22,615,435 $ Measure T Operating Reserves 5,275,784 - 81,063 - - 5,356,847 Fire District Operating Reserves - (FD) 3,787,453 - - - - 3,787,453 Fire District Operating Reserves - (MT) 3,637,571 - 975,392 - - 4,612,963 CSD Operating Reserves - (CSD) 1,039,015 - - - - 1,039,015 CSD Operating Reserves - (MT) 592,024 - 1,580 - - 593,604 Library District Operating Reserves - (LF) 747,833 - - - - 747,833 Library District Operating Reserves - (MT) 268,955 - 12,469 - - 281,424 Total Operating Reserves 36,598,634 1,365,435 1,070,504 - - 39,034,573 Economic Contingency (110) 4,555,716$ 6,000,000$ -$ -$ -$ 10,555,716 $ Economic Contingency (111) 3,827,168 - - 3,827,168
Fleet Replacement (111) 1,233,000$ -$ -$ -$ (1,233,000) $ -$ 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 8,135,258$ -$ -$ (2,000,000) $ (6,135,258)$ -$ Information Services (726) 282,000 - - - - 282,000 Total Information Services 282,000$ -$ -$ -$ -$ 282,000$ Facility Repair (111) 1,167,000$ -$ -$ -$ -$ 1,167,000 $ CSD Facility Repair (111) 5,605,850 - - - (3,500,000) 2,105,850 CSD Facility Repair (110) 2,000,000 - - - - 2,000,000 Fire Facility Repair (111) 35,000 - - - - 35,000
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 79,231,626$ 7,365,435$ 1,070,504$ (2,000,000)$ (9,635,258)$ 76,032,308$ Sustainability Reserves Fiscal Year 2025/26
5/23/2025
3 Proposed Operating and Sustainability Reserves for Fiscal Year 2025/26 and 2026/27 Estimated
Beginning Fund
Balance
Contribution to
Reserves
General Fund
Contribution to
Reserves
Measure T Fund
Use of Reserves
General Fund
Use of
Reserves
Measure T Fund
Estimated
Ending Fund
Balance
General Fund Operating Reserves 22,615,435$ 856,640$ -$ -$ -$ 23,472,075 $ Measure T Operating Reserves 5,356,847 - 434,503 - - 5,791,350 Fire District Operating Reserves - (FD) 3,787,453 - - - - 3,787,453 Fire District Operating Reserves - (MT) 4,612,963 - 336,492 - - 4,949,455 CSD Operating Reserves - (CSD) 1,039,015 - - - - 1,039,015 CSD Operating Reserves - (MT) 593,604 - 41,541 - - 635,145 Library District Operating Reserves - (LF) 747,833 - - - - 747,833 Library District Operating Reserves - (MT) 281,424 - 28,940 - - 310,364 Total Operating Reserves 39,034,573 856,640 841,476 - - 40,732,689 Economic Contingency (110) 10,555,716$ -$ -$ -$ -$ 10,555,716 $ Economic Contingency (111) 3,827,168 - - - - 3,827,168 Fleet Replacement (111) -$ -$ -$ -$ -$ -$
Fleet Replacement (110) - - - - - -
Fire Fleet Replacement (111) - - - - - -
Fleet Replacement (715) - - - - - -
Total Fleet Replacement -$ -$ -$ -$ -$ -$
Information Services (726) 282,000 - - - - 282,000 Total Information Services 282,000$ -$ -$ -$ -$ 282,000$ Facility Repair (111) 1,167,000$ -$ -$ -$ -$ 1,167,000 $ CSD Facility Repair (111) 2,105,850 - - - - 2,105,850 CSD Facility Repair (110) 2,000,000 - - - - 2,000,000 Fire Facility Repair (111) 35,000 - - - - 35,000
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 76,032,308$ 856,640$ 841,476$ -$ -$ 77,730,424 $ Sustainability Reserves Fiscal Year 2026/27
5/23/2025
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