Fiscal Year 2023/24 Budget to Actual Report – Major Funds Council Action December 3, 2024
1 | Page
11/8/2024
FY 2023/24 Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Received
thru 06/30/2024
Revenues
Taxes-Sales Tax $ 27,926,000 $ 26,056,700 $ 25,653,511 $ (403,189) 98% Taxes-VLF/Property Tax Comp 9,830,800 9,830,800 10,897,034 1,066,234 111% Taxes-Property 9,780,700 10,165,700 11,421,421 1,255,721 112% Other Misc Revenue 4,776,152 6,835,116 14,126,081 7,290,965 207% Taxes-Franchises 4,652,000 4,652,000 5,156,401 504,401 111% Charges for Services 4,747,960 4,417,120 4,620,012 202,892 105% License/Permit Fees 1,908,375 2,044,375 1,925,696 (118,679) 94% Taxes-Transient Occupancy Tax 3,955,000 2,095,000 1,989,170 (105,830) 95% Taxes-Business Licenses 1,014,700 1,014,700 1,185,824 171,124 117% Taxes-Property Transfer 800,000 550,000 686,263 136,263 125% Loan/Bond/Lease Proceeds - 7,544 9,874 2,330 131%
Transfer In - - 2,584 2,584 0%
Total Revenue $ 69,391,687 $ 67,669,055 $ 77,673,870 $ 10,004,815 115% FY 2023/24 Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Expended
thru 06/30/2024
Expenditures
Personnel Costs $ 47,417,310 $ 49,139,617 $ 46,580,054 $ (2,559,563) 95% Operations & Maintenance 12,726,798 $ 16,408,822 13,154,044 (3,254,778) 80% Capital Outlay 1,349,126 $ 1,501,675 794,041 (707,633) 53% Allocations 6,561,200 $ 5,977,164 5,287,002 (690,162) 88% Transfer Out 1,070,344 $ 1,070,344 965,374 (104,971) 90% Total Expenditures $ 69,124,778 $ 74,097,622 $ 66,780,515 $ (7,317,107) 90% Contribution to/(Use of) Fund Balance $ 266,909 $ (6,428,567) $ 10,893,355
GENERAL FUND
Fiscal Year 2023/24 Budget to Actual Report – Major Funds Council Action December 3, 2024
2 | Page
11/8/2024
FY 2023/24
Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Received
thru 06/30/2024
Revenue
Taxes-Sales Tax $ 30,524,800 $ 28,502,440 $ 28,226,552 $ (275,888) 99% Transfer In - 239,040 239,040 - 100%
Total Revenue $ 30,524,800 $ 28,741,480 $ 28,465,592 $ (275,888) 99% FY 2023/24
Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Expended
thru 06/30/2024
Expenditures
Personnel Costs $ 11,582,288 $ 12,137,408 $ 12,155,639 $ 18,231 100% Operations & Maintenance 2,890,475 2,886,549 2,143,992 (742,557) 74% Capital Outlay 1,172,659 2,405,017 2,505,483 100,466 104% Allocations 797,270 672,110 577,097 (95,013) 86%
Transfer Out 10,049,859 10,049,859 5,950,395 (4,099,464) 59% Total Expenditures $ 26,492,551 $ 28,150,943 $ 23,332,605 $ (4,818,337) 83% Contribution to/(Use of) Fund Balance $ 4,032,249 $ 590,537 $ 5,132,986
MEASURE T
Fiscal Year 2023/24 Budget to Actual Report – Major Funds Council Action December 3, 2024
3 | Page
11/8/2024
FY 2023/24
Adopted Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Received
thru 06/30/2024
Revenue
Taxes-Property $ 14,043,949 $ 14,562,805 $ 16,391,638 $ (1,828,833) 113% Other Misc Revenue 951,534.9 1,489,289 1,599,411 (110,122) 107% Charges for Services 504,426.0 642,730 678,176 (35,446) 106% Special Assessments 1,577,711.0 1,577,711 1,548,599 29,112 98% License/Permit Fees 10,500.0 10,500 14,421 (3,921) 137% Loan/Bond/Lease Proceeds - - 6,800 (6,800) 0%
Transfer In 6,960,508.8 7,131,187 3,954,583 3,176,604 55% Total Revenue $ 24,048,630 $ 25,414,222 $ 24,193,627 $ 1,220,595 95% FY 2023/24
Adopted Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Expended
thru 06/30/2024
Expenditures
Personnel Costs $ 19,839,749 $ 21,420,951 $ 19,386,815 $ 2,034,135 91% Operations & Maintenance 2,378,921.0 2,409,424 2,407,707 1,717 100% Capital Outlay - - - - 0%
Allocations 1,829,960.0 1,694,640 1,481,100 213,540 87% Transfer Out - - - - 0%
Total Expenditures $ 24,048,630 $ 25,525,014 $ 23,275,622 $ 2,249,392 91% Contribution to/(Use of) Fund Balance $ (0) $ (110,793) $ 918,005
FIRE DISTRICT
Fiscal Year 2023/24 Budget to Actual Report – Major Funds Council Action December 3, 2024
4 | Page
11/8/2024
FY 2023/24
Adopted Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Received
thru 06/30/2024
Revenue
Special Assessments $ 1,927,712 $ 1,927,712 $ 2,087,154 $ (159,442) 108% Charges for Services 520,125 548,125 687,193 (139,068) 125% Other Misc Revenue 147,135 155,635 218,112 (62,477) 140% Taxes-Property - - - - 0%
Transfer In 2,945,577 2,945,577 2,166,490 779,087 74%
Total Revenue $ 5,540,549 $ 5,577,049 $ 5,158,948 $ 418,101 93% FY 2023/24
Adopted Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Expended
thru 06/30/2024
Expenditures
Personnel Costs $ 2,030,685 $ 2,139,815 $ 1,739,131 $ 400,683 81% Operations & Maintenance 3,253,088 3,334,993 3,392,133 (57,141) 102% Capital Outlay 68,000 68,000 12,870 55,130 19%
Allocations (82,553) (123,903) (321,282) 197,379 259%
Transfer Out - - - - 0%
Total Expenditures $ 5,269,219 $ 5,418,904 $ 4,822,853 $ 596,051 89% Contribution to/(Use of) Fund Balance $ 271,330 $ 158,145 $ 336,095
COMMUNITY SERVICES DISTRICT
Fiscal Year 2023/24 Budget to Actual Report – Major Funds Council Action December 3, 2024
5 | Page
11/8/2024
FY 2023/24 Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Received
thru 06/30/2024
Revenue
Taxes-Property $ 2,424,794 $ 2,533,814 $ 2,847,305 $ (313,491) 112% Other Misc Revenue 95,200 85,700 137,136 (51,436) 160%
Charges for Services 14,300 18,750 22,497 (3,747) 120%
Transfer In 143,773 143,773 783 142,990 1%
Total Revenue $ 2,678,067 $ 2,782,037 $ 3,007,720 $ (225,684) 108% FY 2023/24 Adopted
Budget
FY 2023/24
Amended
Budget
YTD thru
06/30/2024
Variance
Amount
% Expended
thru 06/30/2024
Expenditures
Personnel Costs $ 2,036,462 $ 2,038,862 $ 2,000,982 $ 37,881 98% Operations & Maintenance 819,908 851,551 768,130 83,421 90% Capital Outlay 26,000 1,369 - 1,369 0%
Allocations 430,910 405,150 361,228 43,922 89%
Transfer Out - - - - 0%
Total Expenditures $ 3,313,280 $ 3,296,933 $ 3,130,340 $ 166,593 95% Contribution to/(Use of) Fund Balance $ (635,214) $ (514,896) $ (122,620)
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