Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenues
Taxes-Sales Tax 60,219,800$ 53,463,960$ 54,372,479$ 908,519$ 102% Taxes-Property 29,616,316 35,087,379 34,685,637 (401,742) 99% Charges for Services 24,759,803 24,449,884 23,940,416 (509,468) 98% Other Misc Revenue 15,863,101 35,634,996 46,769,064 11,134,068 131% Special Assessments 11,786,341 11,907,560 11,829,995 (77,566) 99% Taxes-VLF/Property Tax Comp 10,027,400 11,114,975 11,511,540 396,565 104% Tax-Special Tax 9,387,543 9,387,543 9,559,548 172,005 102% Taxes-Transient Occupancy Tax 5,546,000 2,580,000 2,824,281 244,281 109% Taxes-Franchises 4,710,000 4,802,800 5,194,254 391,454 108% Taxes-Other 3,386,600 3,128,646 3,113,177 (15,469) 100% License/Permit Fees 2,010,575 1,834,575 1,710,889 (123,686) 93% Taxes-Business Licenses 1,065,400 1,086,708 1,160,648 73,940 107% Taxes-Property Transfer 800,000 720,576 607,266 (113,310) 84% Loan/Bond/Lease Proceeds - - 7,068 7,068 0%
Total Revenue 179,178,879$ 195,199,602$ 207,286,259$ 12,086,657$ 106% FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 6/30/2025
Expenditures
Personnel Costs 92,809,414$ 99,392,077$ 99,030,253$ (361,824)$ 100% Operations & Maintenance 60,836,215 63,915,297 61,468,860 (2,446,437) 96% Capital Outlay 2,224,391 3,046,732 3,242,578 195,846 106% Capital Improvement Plan Expenditures 9,000 1,902,025 16,264,463 14,362,438 855% Internal Service Fund Allocations 11,522,578 11,522,578 10,420,963 (1,101,615) 90% Total Expenditures 167,401,599$ 179,778,709$ 190,427,117$ 10,648,408$ 106% Contributions to Unassigned Fund Balance 11,777,281 15,420,893 16,859,143 Total Expenditures Sources 179,178,879$ 195,199,602$ 207,286,259$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Used thru
06/30/2025
Transfers
Transfer In 13,316,469 8,838,540 9,755,313 916,773 110% Transfer Out 13,316,469 8,838,540 9,755,313 916,773 110% Net Transfers -$ -$ -$ -$
CITYWIDE
12/19/2025
Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenues
Taxes-Sales Tax 28,770,000$ 25,604,160$ 26,068,813$ 464,653$ 102% Taxes-VLF/Property Tax Comp 10,027,400 11,114,975 11,511,540 396,565 104% Taxes-Property 9,914,100 11,940,731 11,861,007 (79,724) 99% Other Misc Revenue 4,726,903 10,946,863 15,986,761 5,039,898 146% Taxes-Franchises 4,652,000 4,744,800 5,163,531 418,731 109% Charges for Services 4,867,960 4,518,884 4,143,540 (375,344) 92% License/Permit Fees 2,000,075 1,824,075 1,682,824 (141,251) 92% Special Assessments - 21,306 4,894 (16,412) 23% Taxes-Transient Occupancy Tax 5,546,000 2,580,000 2,824,281 244,281 109% Taxes-Business Licenses 1,065,400 1,086,708 1,160,648 73,940 107% Taxes-Property Transfer 800,000 720,576 607,266 (113,310) 84% Loan/Bond/Lease Proceeds - - - - 0%
Total Revenue 72,369,838$ 75,103,078$ 81,015,104$ 5,912,026$ 108% Transfer In - - 6,190 6,190 0%
Use of Unassigned Fund Balance - 2,677,236 -
Total Revenue Sources 72,369,838$ 77,780,314$ 81,021,294$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 6/30/2025
Expenditures
Personnel Costs 48,999,585$ 52,647,180$ 50,395,060$ (2,252,120)$ 96% Operations & Maintenance 13,007,435 14,268,963 12,616,741 (1,652,222) 88% Capital Outlay 1,231,626 2,055,773 1,388,889 (666,883) 68% Capital Improvement Plan Expenditures - 63,190 47,250 (15,940) 75% Internal Service Fund Allocations 7,594,685 7,594,685 6,834,147 (760,538) 90% Total Expenditures 70,833,332$ 76,629,791$ 71,282,087$ (5,347,704)$ 93% Transfer Out 1,158,206 1,150,523 1,245,422 94,899 108% Contribution to Unassigned Fund Balance 378,300 - 8,493,785 Total Expenditures Sources 72,369,838$ 77,780,314$ 81,021,294$
GENERAL FUND
12/19/2025
Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenue
Taxes-Sales Tax 31,449,800$ 27,859,800$ 28,303,666$ 443,866$ 102% Other Misc Revenue - - 4,569 (4,569) 0%
Total Revenue 31,449,800$ 27,859,800$ 28,308,235$ 439,297$ 102% Transfer In - - 7,400 (7,400) 0%
Use of Unassigned Fund Balance - - -
Total Revenue Sources 31,449,800$ 27,859,800$ 28,315,635$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 6/30/2025
Expenditures
Personnel Costs 13,132,286$ 12,715,135$ 14,086,492$ 1,371,357$ 111% Operations & Maintenance 2,599,796 2,238,814 1,966,160 (272,654) 88% Capital Outlay 925,365 748,119 121,211 (626,908) 16% Capital Improvement Plan Expenditures - - 1,552,616 1,552,616 - Internal Service Fund Allocations 928,500 928,500 900,108 (28,392) 97% Total Expenditures 17,585,947$ 16,630,569$ 18,626,586$ 1,996,018$ 112% Transfer Out 11,004,936 6,259,200 6,895,708 636,508 110% Contributions to Unassigned Fund
Balance 2,858,917 4,970,031 2,793,340
Total Expenditures Uses 31,449,800$ 27,859,800$ 28,315,635$
MEASURE T
12/19/2025
Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenue
Taxes-Property 14,293,353$ 17,214,099$ 17,028,254$ (185,845)$ 99% Other Misc Revenue 961,425 2,635,446 2,924,989 289,543 111% Charges for Services 538,826 520,201 628,595 108,394 121% Special Assessments 1,577,711 1,577,711 1,587,906 10,195 101% License/Permit Fees 10,500 10,500 28,065 17,565 267% Total Revenue 17,381,815$ 21,957,958$ 22,197,809$ 239,852$ 101% Transfer In 7,368,265 3,828,780 5,143,217 1,314,437 134% Use of Unassigned Fund Balance - 867,780 865,530
Total Revenue Sources 24,750,080$ 26,654,517$ 28,206,556$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 3/31/2025
Expenditures
Personnel Costs 20,178,327$ 21,709,130$ 23,635,037$ 1,925,907$ 109% Operations & Maintenance 2,427,163 2,800,797 2,585,701 (215,096) 92% Capital Outlay - - - - 0%
Internal Service Fund Allocations 2,144,590 2,144,590 1,985,818 (158,772) 93% Total Expenditures Uses 24,750,080$ 26,654,517$ 28,206,556$ 1,552,039$ 106%
FIRE DISTRICT
12/19/2025
Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenue
Special Assessments 1,927,712$ 1,965,302$ 2,142,719$ 177,417$ 109% Charges for Services 531,775 588,957 860,553 271,596 146% Other Misc Revenue 147,135 177,742 237,559 59,818 134% Total Revenue 2,606,622$ 2,732,001$ 3,240,832$ 508,831$ 119% Transfer In 2,830,175 2,483,193 1,752,491 (730,702) 71% Use of Unassigned Fund Balance - 375,629 375,602
Total Revenue Sources 5,436,797$ 5,590,824$ 5,368,925$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 6/30/2025
Expenditures
Personnel Costs 2,085,122$ 2,276,849$ 1,856,238$ (420,611)$ 82% Operations & Maintenance 3,324,482 3,286,781 3,618,883 332,101 110% Capital Outlay 50,000 50,000 - (50,000) 0%
Allocations (739,147) (739,147) (759,230) (20,083) 103% Internal Service Fund Allocations 716,340 716,340 653,033 (63,307) 91% Total Expenditures Uses 5,436,797$ 5,590,824$ 5,368,925$ (221,899)$ 96%
COMMUNITY SERVICES DISTRICT
12/19/2025
Fiscal Year 2024/25 Budget to Actual Report - Major Funds Council Action January 20, 2026
FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% of Budget
Used thru
6/30/2025
Revenue
Taxes-Property 2,467,294$ 2,990,979$ 2,961,054$ (29,926)$ 99% Other Misc Revenue 95,200 147,090 175,616 28,526 119% Charges for Services 20,300 20,900 26,242 5,342 126% Total Revenue 2,582,794$ 3,158,969$ 3,162,912$ 3,942$ 100% Transfer In 806,496 (52,773) - 52,773 0%
Use of Unassigned Fund Balance - 517,725 161,662
Total Revenue Sources 3,389,290$ 3,623,921$ 3,324,574$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
6/30/2025
Variance
Amount
% Expended
thru 6/30/2025
Expenditures
Personnel Costs 2,058,853$ 2,326,510$ 2,151,975$ 174,535$ 92% Operations & Maintenance 814,337 796,011 734,349 61,662 92% Capital Outlay 17,400 2,700 1,369 1,331 51%
Internal Service Fund Allocations 498,700 498,700 436,880 61,820 88% Total Expenditures 3,389,290$ 3,623,921$ 3,324,574$ 299,348$ 92%
LIBRARY
12/19/2025