Murrieta City Council
October 13, 2026

FY 2021/22
Audited
FY 2022/23
(Estimated) $ Change % Change
General Fund
Ending Fund Balance $          53,491,683 $          64,426,683 $     10,935,000 20.44% Non-Spendable               4,251,831               3,974,673              ‐ (277,158) 6.52% Restricted                   203,435                   225,188                21,753 10.69% Committed             23,139,944             23,582,973              443,029 1.91% Assigned                     52,482                     52,482                         (0) 0.00% Unassigned             25,843,991             36,591,368         10,747,377 41.59% Total Fund Balance 53,491,683 $ 64,426,683 $ 10,935,000 $ Measure T
Ending Fund Balance $          43,510,403 $          52,958,024 $        9,447,621 21.71% Non-Spendable                   228,886                   204,392                ‐ (24,494) 10.70% Restricted                            ‐ ‐                            ‐                        0.00% Committed             29,484,505             21,540,828           ‐ (7,943,677) 26.94% Assigned                            ‐ ‐                            ‐                        0.00% Unassigned             13,797,012             31,212,803         17,415,791 126.23% Total Fund Balance 43,510,403 $ 52,958,024 $ 9,447,621 $ Fire District Fund
Ending Fund Balance $            3,979,162 $            3,917,869 $             ‐ (61,293) 1.54% Non-Spendable $                  28,466 $                  40,192                11,726 41.19% Restricted               3,950,696               3,885,149                ‐ (65,547) 1.66% Committed                            ‐ ‐                            ‐                        0.00% Assigned                            ‐ ‐                            ‐                        0.00% Unassigned - (7,472)                 (7,472) 0.00%
Total Fund Balance 3,979,162 $ 3,917,869 $ (61,293) $
Community Services District Funds*
Ending Fund Balance $            7,035,157 $            6,438,263 $           ‐ (596,894) 8.48% Non-Spendable $                    3,824 $                     ‐ 3,824                        0.00% Restricted                ‐ 7,031,333                                      ‐ (7,031,333) 100.00% Committed                           ‐               5,949,298           5,949,298 0.00% Assigned                            ‐ ‐                        0.00% Unassigned                           ‐                   485,141              485,141 0.00% Total Fund Balance 7,035,157 $ 6,438,263 $ (596,894) $
Components of Fund Balance (Estimated)
11/28/2023
1 FY 2021/22
Audited
FY 2022/23
(Estimated) $ Change % Change
Library District Fund
Ending Fund Balance $            1,405,213 $            1,388,137 $             ‐ (17,076) 1.22% Non-Spendable $                    3,899 $                    4,263                      364 9.34% Restricted               1,401,314               1,375,053                ‐ (26,261) 1.87% Committed                           ‐                       8,821                   8,821 0.00% Assigned                            ‐ ‐                            ‐                        0.00% Unassigned                            ‐ ‐                            ‐                        0.00% Total Fund Balance 1,405,213 $ 1,388,137 $ (17,076) $
* For GASB 54 representation purposes the Community Services District Funds include the CSD, Local Zones, and Landscape Lighting Districts (LLDs).
11/28/2023
2