Orange City Council
May 26, 2026

Estimated Projected
Fund No Fund Balance Total Total Fund Balance
General Funds Funds 7/1/2026 Revenues Transfers In Revenue Expenditures Transfers Out Expenditure 6/30/2027 100 General Fund 27,839,759 155,678,600 15,500,000 171,178,600 161,298,200 9,554,500 170,852,700 28,165,659 105 Reimbursable 1,026,414 - - - - - - 1,026,414 Total General Funds 28,866,173 155,678,600 15,500,000 171,178,600 161,298,200 9,554,500 170,852,700 29,192,073 Special
Revenue Funds
200 PEG Program 169,501 323,500 - 323,500 254,800 - 254,800 238,201 201 CASP 507,672 80,000 - 80,000 - - - 587,672 210 Building Records & Planning Doc. 1,646,587 494,000 - 494,000 1,028,900 - 1,028,900 1,111,687 225 EMT Program 4,176,378 5,353,600 - 5,353,600 5,575,900 3,500,000 9,075,900 454,078 226 Opioid Settlement 163,609 46,200 - 46,200 - - - 209,809 231 Affordable Housing 4,936,522 99,500 - 99,500 - - - 5,036,022 232 Low/Moderate Income Hsng Asset 28,124,555 475,900 - 475,900 404,400 - 404,400 28,196,055 245 Air Pollution Reduction (AQMD) 371,485 177,400 - 177,400 68,900 - 68,900 479,985 250 O.C.P.T. 245,132 27,200 - 27,200 12,200 - 12,200 260,132 263 Measure M2 6,919,471 4,335,500 - 4,335,500 4,205,600 - 4,205,600 7,049,371 270 Special Gas Tax Maint 1,663,301 3,818,800 - 3,818,800 4,301,300 - 4,301,300 1,180,801 274 RMRA 5,101,239 3,655,200 - 3,655,200 3,500,000 - 3,500,000 5,256,439 287 Citywide TSIP 3,662,662 304,000 - 304,000 1,695,900 - 1,695,900 2,270,762 291 Santiago LMD 1,201,416 992,100 - 992,100 958,300 - 958,300 1,235,216 293 Sycamore Cross LMD 139,079 51,000 - 51,000 36,300 - 36,300 153,779 294 Del Rio LMD 350,929 96,700 - 96,700 84,700 - 84,700 362,929 310 CDBG 594,752 1,164,200 - 1,164,200 1,067,500 - 1,067,500 691,452 316 Federal Rental Rehab 173,210 5,900 - 5,900 - - - 179,110 317 HOME Grant 7,061,604 962,400 - 962,400 1,137,500 - 1,137,500 6,886,504 353 Federal Police Grants (9,575) 12,300 - 12,300 1,300 - 1,300 1,425 355 Asset Seizure-Federal 1,736,993 256,200 - 256,200 294,800 - 294,800 1,698,393 358 Asset Seizure-RNSP Federal 258,130 117,600 - 117,600 - - - 375,730 359 Asset Seizure-RNSP Treasury 5,872 1,400 - 1,400 200 - 200 7,072 360 Asset Seizure-Treasury 1,114,848 354,200 - 354,200 77,600 - 77,600 1,391,448 399 Other Federal Grants (4,368) - - - - - - (4,368) 400 Proposition 172 1,688,684 1,345,600 - 1,345,600 1,162,600 - 1,162,600 1,871,684 412 SB2 Building Home & Jobs Act (3,085,946) 1,446,200 - 1,446,200 5,800 - 5,800 (1,645,546) 420 CA Parklands 146,787 5,000 - 5,000 - - - 151,787 450 Traffic Safety Grant 1,034,962 188,200 - 188,200 82,400 - 82,400 1,140,762 454 AB3229-COPS/State 1,057,458 457,400 - 457,400 497,800 - 497,800 1,017,058 456 Asset Seizure-State 85% 177,610 17,600 - 17,600 20,600 - 20,600 174,610 457 Asset Seizure-State 15% 246,021 8,400 - 8,400 200 - 200 254,221 Total Special Revenue Funds 71,576,579 26,673,200 - 26,673,200 26,475,500 3,500,000 29,975,500 68,274,279 Capital Project
Funds
500 Capital Projects 12,013,635 3,585,000 - 3,585,000 5,140,400 9,000,000 14,140,400 1,458,235 510 Park Acquisition 7,651,835 220,100 - 220,100 2,370,000 - 2,370,000 5,501,935 511 Park Acq (Quimby) 49,710 18,700 - 18,700 - - - 68,410 512 El Modena Park Facilities 760,835 144,300 - 144,300 500,000 - 500,000 405,135 540 Old Town Parking 14,667 5,200 - 5,200 15,500 - 15,500 4,367 550 Reimbursable Capital (5,393,860) 5,300,000 - 5,300,000 7,850,000 - 7,850,000 (7,943,860) 551 County Park Grants 2,730 - - - - - - 2,730 555 Parking In Lieu 48,245 2,400 - 2,400 - - - 50,645 560 Fire Facilities Fees 703,983 22,800 - 22,800 600,000 - 600,000 126,783 570 Police Facilities Fees 724,052 21,500 - 21,500 615,000 - 615,000 130,552 580 Library Facilities Fees 468,497 17,900 - 17,900 326,900 - 326,900 159,497 877 Serrano 91-2 1,948,768 2,177,200 - 2,177,200 8,500 - 8,500 4,117,468 878 Del Rio CFD #06-1 3,535,344 1,642,200 - 1,642,200 10,500 - 10,500 5,167,044 902 Capital Bond Proceeds 1,630,568 1,801,100 - 1,801,100 1,973,200 - 1,973,200 1,458,468 950 City Trf: Tustin Project Taxable 1,173,473 33,100 - 33,100 - - - 1,206,573 Total Capital Project Funds 25,332,483 14,991,500 - 14,991,500 19,410,000 9,000,000 28,410,000 11,913,983 TOTAL GOVERNMENTAL FUNDS 125,775,234 197,343,300 15,500,000 212,843,300 207,183,700 22,054,500 229,238,200 109,380,334 Internal Service
Funds
720 Equipment Replacement 3,052,486 244,200 - 244,200 2,795,000 - 2,795,000 501,686 730 Worker's Compensation (12,755,459) 6,239,400 - 6,239,400 5,344,700 - 5,344,700 (11,860,759) 731 Liability (12,302) 4,887,600 - 4,887,600 6,144,400 - 6,144,400 (1,269,102) 760 Emp Accrued Liability (5,606,386) 3,613,000 9,554,500 13,167,500 10,618,200 - 10,618,200 (3,057,086) 790 Computer Replacement 7,181,367 446,800 - 446,800 1,016,000 3,000,000 4,016,000 3,612,167 Total Internal Service Funds (8,140,294) 15,431,000 9,554,500 24,985,500 25,918,300 3,000,000 28,918,300 (12,073,094) Enterprise
Funds
600 Water Fund 6,057,236 45,584,600 - 45,584,600 49,920,000 - 49,920,000 1,721,836 601 Sanitation (Sewer) Fund 4,917,562 9,486,700 - 9,486,700 9,248,600 - 9,248,600 5,155,662 Total Enterprise Funds 10,974,798 55,071,300 - 55,071,300 59,168,600 - 59,168,600 6,877,498 TOTAL OF ALL CITY'S FUNDS 128,609,738 267,845,600 25,054,500 292,900,100 292,270,600 25,054,500 317,325,100 104,184,738 City of Orange
Fiscal Year 2026-2027
Schedule of Changes in Fund Balance
Attachment 1