Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments
%
Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 55,071,017 $ 18,466,411$ 34% 350,000 $ 1% 55,421,017$ Taxes-Property 36,810,594 9,762,560 27% 12,354 0% 36,822,948 Charges for Services 27,537,859 12,368,576 45% 222,500 1% 27,760,359 Other Misc Revenue 31,521,156 20,068,164 64% 7,470,178 24% 38,991,334 Special Assessments 12,177,660 84,696 1% - 0% 12,177,660 Taxes-VLF/Property Tax Comp 11,555,300 - 0% - 0% 11,555,300 Tax-Special Tax 9,412,035 - 0% - 0% 9,412,035 Taxes-Transient Occupancy Tax 2,663,600 1,156,720 43% - 0% 2,663,600 Taxes-Franchises 5,444,800 849,782 16% - 0% 5,444,800 Taxes-Other 3,118,289 1,370,194 44% - 0% 3,118,289 License/Permit Fees 1,945,100 1,237,142 64% 62,800 3% 2,007,900 Taxes-Business Licenses 1,281,500 573,772 45% - 0% 1,281,500 Taxes-Property Transfer 710,100 270,430 38% - 0% 710,100 Loan/Bond/Lease Proceeds - 2,998 0% 3,000 0% 3,000 Total Revenue 199,249,010 $ 66,211,444$ 33% 8,120,832 $ 4.08% 207,369,842$ Expenditures
Personnel Costs 102,203,164 $ 47,672,155$ 47% 222,139 $ 0% 102,425,303$ Operations & Maintenance 66,836,153 30,743,952 46% 167,241 0% 67,003,394 Capital Outlay 5,536,161 1,596,364 29% 20,405 0% 5,556,566 Capital Improvement Plan Expenditures 90,789 7,270,080 8008% - 0% 90,789 One-Time Expenditure 1,308,027 186,193 14% 47,383 4% 1,355,410 Allocations 12,642,395 6,558,448 52% - 0% 12,642,395 Total Expenditures 188,616,688$ 94,027,192$ 50% 457,168 $ 0.24% 189,073,856$ Contributions to Unassigned Fund Balance10,632,322 7,663,664 18,295,986 Total Expenditures Sources 199,249,010$ 207,369,842 $ Transfers
Transfer In 23,135,945 $ 13,198,902$ 57% (3,500,000) $ -19% 19,635,945$ Transfer Out 23,135,945 13,198,902 57% (3,500,000) -19% 19,635,945 Net Transfers - $ -$ - $ - $
CITYWIDE
2/10/2026
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 26,374,538 $ 8,816,934$ 33% 200,000 $ 1% 26,574,538 $ Taxes-VLF/Property Tax Comp 11,555,300 - 0% - 0% 11,555,300 Taxes-Property 12,645,400 3,683,231 29% 12,354 0% 12,657,754 Other Misc Revenue 11,129,771 2,323,926 21% (175,210) -2% 10,954,561 Taxes-Franchises 5,386,800 842,709 16% - 0% 5,386,800 Charges for Services 5,131,579 1,609,396 31% 222,500 4% 5,354,079 License/Permit Fees 1,929,900 1,235,136 64% 62,800 3% 1,992,700 Special Assessments - - 0% - 0% - Taxes-Transient Occupancy Tax 2,663,600 1,156,720 43% - 0% 2,663,600 Taxes-Business Licenses 1,281,500 573,772 45% - 0% 1,281,500 Taxes-Property Transfer 710,100 270,430 38% - 0% 710,100 Loan/Bond/Lease Proceeds - - 0% - 0% - Transfer In 28,508 603 2% - 0% 28,508 Total Revenue 78,836,996$ 20,512,860$ 26% 322,444$ 0% 79,159,440$ Use of Unassigned Fund Balance 2,950,419 0% 2,998,565 Total Revenue Sources 81,787,415$ 0% 82,158,005$
Expenditures
Personnel Costs 53,717,808 $ 25,213,414$ 47% 101,610 $ 0% 53,819,419 $ Operations & Maintenance 14,402,513 5,390,555 37% 210,575 2% 14,613,087 Capital Outlay 434,590 346,982 80% 58,405 23% 492,995 Capital Improvement Plan Expenditures 34,525 848,047 2456% - 0% 34,525 One-Time Expenditure 321,353 - 0% - 0% 321,353 Allocations 8,388,276 4,194,138 50% - 0% 8,388,276 Transfer Out 4,488,350 3,031,675 68% - 0% 4,488,350 Total Expenditures 81,787,415$ 39,024,812$ 48% 370,590$ 0% 82,158,005$
GENERAL FUND
2/10/2026
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Sales Tax 28,696,479 $ 9,649,477$ 34% 150,000 $ 1% 28,846,479 $ Other Misc Revenue 35,000 - 0% - 0% 35,000.00 Total Revenue 28,731,479$ 9,649,477$ 34% 150,000$ 1% 28,881,479$ Use of Unassigned Fund Balance 7,202,368 0% 3,626,152 Total Revenue Sources 35,933,847$ 0% 32,507,631$
Expenditures
Personnel Costs 13,747,287 $ 6,380,169$ 46% 26,400 $ 0% 13,773,687 $ Operations & Maintenance 1,870,003 717,699 38% - 0% 1,870,003 Capital Outlay 708,363 365,474 52% - 0% 708,363 Capital Improvement Plan Expenditures 1 351,822 35182214% - 0% 1 One-Time Expenditure 431,700 158,957 37% 47,383 11% 479,083 Allocations 1,713,990 856,995 50% - 0% 1,713,990 Transfer Out 17,462,503 9,505,473 54% (3,500,000) -20% 13,962,503 Total Expenditures 35,933,847$ 18,336,590$ 51% (3,426,217)$ -10% 32,507,631$
MEASURE T
2/10/2026
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 18,156,100$ 5,160,839$ 28% - $ 0% 18,156,100$ Other Misc Revenue 1,361,900 1,301,907 96% 262,310 19% 1,624,210 Charges for Services 726,360 316,650 44% - 0% 726,360 Special Assessments 1,588,135 - 0% - 0% 1,588,135 License/Permit Fees 15,200 2,006 13% - 0% 15,200 Transfer In 6,245,501 3,205,610 51% - 0% 6,245,501 Total Revenue 28,093,196$ 9,987,012$ 36% 262,310$ 1% 28,355,506$ Use of Unassigned Fund Balance 348,570 181,124 Total Revenue Sources 28,441,766$ 0% 28,536,630$
Expenditures
Personnel Costs 22,912,633$ 11,114,747$ 49% 143,444 $ 1% 23,056,077 $ Operations & Maintenance 3,398,473 1,072,902 32% (48,580) -2% 3,349,893 One-Time Expenditure 91,810 19,025 21% - 0% 91,810 Total Expenditures 28,441,766$ 13,226,099$ 47% 94,864 0% 28,536,630$
FIRE DISTRICT
2/4/2026
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Special Assessments 2,113,400$ 55,239 $ 3% - $ 0% 2,113,400$ Charges for Services 634,800 237,561 37% - 0% 634,800 Other Misc Revenue 221,200 92,578 42% - 0% 221,200 Transfer In 2,576,164 1,288,082 50% - 0% 2,576,164 Total Revenue 5,545,564$ 1,673,459$ 30% -$ 0% 5,545,564$ Use of Unassigned Fund Balance - 63,000 Total Revenue Sources 5,545,564$ 0% 5,608,564$
Expenditures
Personnel Costs 2,167,556 $ 1,348,092$ 62% - $ 0% 2,167,556$ Operations & Maintenance 3,420,970 1,649,557 48% 63,000 2% 3,483,970 One-Time Expenditure 101,500 - 0% - 0% 101,500 Allocations (694,142) (109,821) 16% - 0% (694,142) Internal Service Fund Allocations 549,680 274,840 50% - 0% 549,680 Total Expenditures 5,545,564$ 3,162,669$ 57% 63,000$ 1% 5,608,564$
COMMUNITY SERVICES DISTRICT
2/10/2026
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 3,153,200 $ 918,490$ 29% - $ 0% 3,153,200$ Other Misc Revenue 711,818 92,169 13% - 0% 711,818 Charges for Services 28,400 13,126 46% - 0% 28,400 Transfer In 92,395 46,197 50% - 0% 92,395 Total Revenue 3,985,813$ 1,069,982$ 27% -$ 0% 3,985,813$ Expenditures
Personnel Costs 2,097,267 $ 941,811$ 45% - $ 0% 2,097,267$ Operations & Maintenance 855,337 226,249 26% - 0% 855,337 One-Time Expenditure 14,664 - 0% - 0% 14,664 Allocations 391,330 195,665 50% - 0% 391,330 Total Expenditures 3,358,598$ 1,363,725$ 41% -$ 0% 3,358,598$
LIBRARY
2/10/2026