FY 26 Budget
HISTORICAL SCHEDULE OF EXPENDITURES BY FUND
TYPE AND FUND
Actual Actual Estimate Budget
2022-23 2023-24 2024-25 2025-26
GENERAL FUND
General Fund - 100 161,467,106 143,923,841 147,896,778 149,604,884 Total General Fund 161,467,106 143,923,841 147,896,778 149,604,884
SPECIAL REVENUE FUNDS
Building Records and Planning Documents Fund - 110 188,114 334,233 366,061 74,388 Business Investment Fund - 115 - - - - Proposition 172 Fund - 120 732,839 720,688 791,746 1,568,381 Emergency Transport Program Fund - 125 3,318,418 3,278,523 3,814,878 4,002,238 PEG Program - 130 245,028 285,554 307,433 381,979 CASp Fund - 140 65,411 124 8,190 22,675 OCPT Building Maintenance Fund - 150 2,275 1,763 3,099 15,059 Air Pollution Reduction Fund - 245 186,131 154,425 75,629 67,420 Traffic Improvement - Measure M2 Fund - 263 2,996,748 4,814,301 4,398,769 4,400,436 Gas Tax Maintenance Fund - 270 3,949,125 3,924,179 3,718,457 4,243,665 Road Maintenance Rehabilitation Account - 274 2,612,137 5,257,973 1,606,744 3,400,000 Citywide TSIP - 287 863,636 904,381 316,608 1,892,067 Santiago Hills Lndscpe Maint District Fund - 291 949,980 776,168 1,294,723 979,928 Sycamore Crossing Lndscpe Maint District Fund - 293 39,056 38,298 42,904 55,918 Del Rio Landscape Maintenance District Fund - 294 69,014 69,251 82,721 108,010 Community Development Block Grant 2,011,585 784,834 981,923 750,804 SB2-Building Homes & Jobs Act 1,088,609 64,900 2,927,836 23,203 Home 1,120,146 (1,759,144) 997,556 19,189 Traffic Safety Fund - 350 20,669 18,709 199,064 88,631 Federal Police Grants - 353 12,160 11,963 15,461 5,250 AB 3229 COPS/State Grant Fund - 354 478,313 193,593 181,227 229,467 Asset Seizure Funds - 355-360 369,399 318,958 639,408 594,672 Affordable Housing - 916 (221,302) (1,127,324) 21,029 2,146 Low & Moderate Income Housing Asset Fund - 921 3,117,511 (12,323,326) 283,176 456,239 Total Special Revenue Funds 27,797,633 10,763,286 23,074,641 23,381,765
CAPITAL PROJECTS FUNDS
Capital Projects Fund - 500 3,568,704 7,914,382 4,636,879 6,773,724 Park Acquisition (Infill) 1,055,358 1,718,966 364,801 2,594,125 Park Acquisition & Development (Quimby) 79,485 289,815 - - El Modena Park Facilities Fund - 512 230,817 37,123 92,077 300,000
FY 26 Budget
HISTORICAL SCHEDULE OF EXPENDITURES BY FUND
TYPE AND FUND
Actual Actual Estimate Budget
2022-23 2023-24 2024-25 2025-26
CAPITAL PROJECTS FUNDS (Cont.)
Old Towne Parking Facility Fund - 540 4,520 8,235 12,250 16,282 Reimbursable Capital Projects Fund - 550 1,870,789 4,306,768 3,983,020 2,412,746 County Park Grants Fund - 551 - 22,565 5,814 - Capital Bond Proceeds - 553 4,046,528 4,918,465 1,905,922 60,311 Parking in Lieu - 555 - 57,025 34,960 - Fire Facility Area Fees Fund - 560 502,818 222,200 303,022 250,000 Police Facility Fees Fund - 570 72,843 35,433 - 70,000 Library Facility Fees Fund - 573 573,163 8,176 173,616 201,126 City Trf: NW & SW Merged 2003 Taxable Bonds - 952 34,099 160,950 234,904 - City Trf: Merged 2008 Tax Exempt Bonds - 954 1,991 56,286 152,228 170,000 Total Capital Projects Funds 12,041,115 19,756,390 11,899,493 12,849,138
ENTERPRISE FUNDS
Sanitation and Sewer Fund - 220 10,093,944 9,210,129 11,050,422 8,754,150 Water Utility Operations Fund - 600 35,014,305 38,089,984 43,246,074 47,963,309 Total Enterprise Funds 45,108,249 47,300,113 54,296,495 56,717,459
INTERNAL SERVICE FUNDS
Equipment Expense Fund - 710 3,791,728 3,778,015 2,553,850 4,825,486 Equipment Replacement Fund - 720 2,001,960 1,630,894 3,188,333 2,670,082 Major Building Improvements Fund - 725 530,655 25,801 - - Self Insurance - Workers Compensation Fund - 730 3,347,331 3,894,450 6,253,005 5,604,827 Self Insurance - Liability Fund - 740 4,264,521 4,573,059 4,552,339 5,396,796 Self Insurance - Dental Fund - 752 463,188 506,771 469,490 555,252 Employee Accrued Liability Fund - 760 3,293,327 1,329,942 4,568,605 7,074,522 Information Systems Operations Fund - 780 3,213,543 3,560,889 4,727,094 4,727,104 Computer Replacement Fund - 790 1,504,377 2,490,846 3,041,122 2,050,434 Total Internal Service Funds 22,410,629 21,790,665 29,353,837 32,904,503
REDEVELOPMENT (SUCCESSOR) FUNDS
RDA - Obligation Retirement - 920 5,526,033 4,019,802 2,355,864 51,430 ORA Merged Projects Fund - 940 147,409 (409,734) 34,509 2,302,164 ORA Merged Debt Service Fund - 987 751,629 749,729 2,286,635 2,288,020 Total Redevelopment Funds 6,425,071 4,359,797 4,677,008 4,641,614 GRAND TOTAL 275,249,803 247,894,092 271,198,251 280,099,362 FY 26 Budget
HISTORICAL SCHEDULE OF EXPENDITURES
BY FUND TYPE AND CATEGORY
Actual Actual Estimate Budget
2022-23 2023-24 2024-25 2025-26
GENERAL FUND
Salaries and Benefits 93,878,356 100,385,131 100,101,382 104,742,252 Contractual Services 14,623,181 15,475,758 14,494,412 15,907,535 Miscellaneous Expenses 3,122,854 282,313 617,347 732,000 Materials and Supplies 2,590,240 2,227,988 1,903,855 2,485,078 Debt Service 1,908,256 1,781,555 17,258,730 17,255,637 Capital Outlay 501,255 135,064 113,863 134,000 Internal Service Costs 21,566,017 23,636,031 13,407,189 8,348,382 Transfers 23,276,946 - - - Total General Fund 161,467,106 143,923,841 147,896,778 149,604,884
SPECIAL REVENUE FUNDS
Salaries and Benefits 4,924,372 5,801,668 5,754,376 5,695,753 Contractual Services 3,609,943 3,182,856 5,707,440 3,019,655 Miscellaneous Expenses 3,065,521 (16,570,169) 10,870 100,000 Materials and Supplies 856,249 933,497 1,029,513 1,774,242 Debt Service 3,556,103 3,995,540 - - Capital Outlay 756,721 290,690 157,904 223,400 Capital Improvements 7,745,271 9,896,787 6,802,333 9,619,805 Internal Service Costs 3,283,454 3,103,369 3,612,206 2,948,910 Transfers - 129,049 - - Total Special Revenue Funds 27,797,633 10,763,286 23,074,641 23,381,765
CAPITAL PROJECTS FUNDS
Salaries and Benefits 196,179 84,061 42,133 - Contractual Services 142,537 283,090 272,154 35,062 Miscellaneous Expenditures 279,063 276,981 247,626 290,000 Internal Service Costs - - - 140,549 Debt Service - 1,713,000 - - Capital Outlay 222,463 191,878 125,676 - Capital Improvements 10,200,872 11,397,111 8,211,904 9,383,527 Transfers Out 1,000,000 5,810,270 3,000,000 3,000,000 Total Capital Projects Funds 12,041,115 19,756,390 11,899,493 12,849,138
FY 26 Budget
HISTORICAL SCHEDULE OF EXPENDITURES
BY FUND TYPE AND CATEGORY
Actual Actual Estimate Budget
2022-23 2023-24 2024-25 2025-26
ENTERPRISE FUNDS
Salaries and Benefits 7,790,994 8,834,722 8,786,254 9,471,686 Contractual Services 5,320,134 6,314,715 6,902,445 7,509,506 Miscellaneous Expenses (624) 117,226 155,056 139,300 Materials and Supplies 17,094,813 18,460,305 18,045,663 24,354,722 Debt Service 9,102,003 7,840,222 1,301,891 1,301,574 Capital Outlay (608,504) (2,109,048) 1,240,838 1,615,000 Capital Improvements 2,528,954 4,160,297 11,967,729 8,658,783 Internal Service Costs 3,727,425 3,681,674 5,896,620 3,666,888 Transfers 153,054 - - - Total Enterprise Funds 45,108,249 47,300,113 54,296,495 56,717,459
INTERNAL SERVICE FUNDS
Salaries and Benefits 6,162,219 4,598,111 7,814,097 10,449,750 Contractual Services 1,461,525 1,622,550 1,829,360 3,619,797 Miscellaneous Expenses 6,655,307 7,615,209 9,435,536 9,338,127 Materials and Supplies 3,168,744 2,388,845 2,546,446 2,317,392 Debt Service 1,552,646 2,899,001 260,381 260,317 Capital Outlay (18,407) (22,355) 3,213,649 2,564,500 Capital Improvements 1,457,783 1,788,666 2,940,145 972,000 Internal Service Costs 720,812 900,639 1,314,222 1,000,869 Transfers 1,250,000 - - 2,381,752 Total Internal Service Funds 22,410,629 21,790,665 29,353,837 32,904,504
REDEVELOPMENT (SUCCESSOR) FUNDS
Salaries and Benefits - - - 38,100 Contractual Services 16,380 13,989 13,180 19,000 Miscellaneous Expenditures (20,912) (432,637) 6,660 8,000 Debt Service and Pass Through Agreements 751,629 749,729 2,286,635 2,288,020 Internal Service Costs 16,409 7,710 6,377 474 Transfers 5,661,565 4,021,006 2,364,156 2,288,020 Total Redevelopment Funds 6,425,071 4,359,797 4,677,008 4,641,614 GRAND TOTAL 275,249,803 247,894,092 271,198,252 280,099,363