FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
REVENUES
General Fund 154,684,366 158,388,022 162,353,829 171,178,600 Reimbursable Fund - 2,814,190 2,979,885 - Special Revenue 28,471,382 24,455,162 27,661,032 26,673,200 Capital Projects 19,515,841 15,721,660 14,753,861 14,991,500 Internal Service 12,984,456 17,697,416 16,690,095 24,985,500 Enterprise 55,840,641 63,144,043 56,046,450 55,071,300 Total Revenues 271,496,686 282,220,494 280,485,152 292,900,100
EXPENDITURES
General Fund 151,795,316 161,121,280 165,065,616 170,852,700 Reimbursable Fund - 1,713,477 1,997,773 - Special Revenue 6,743,024 20,002,430 32,773,993 29,975,500 Capital Projects 23,559,416 14,654,042 21,842,711 28,410,000 Internal Service 13,919,190 25,884,001 34,064,844 28,918,300 Enterprise 47,300,113 63,374,964 73,211,778 59,168,600 Total Expenditures 243,317,059 286,750,195 328,956,715 317,325,100 City of Orange
Fiscal Year 2026-2027
Schedule of Revenues and Expenditures
Attachment 2
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
GENERAL FUND
100 General Fund 154,684,366 158,388,022 162,353,829 171,178,600 105 Reimbursable - 2,814,190 2,979,885 - Total General Funds 154,684,366 161,202,212 165,333,715 171,178,600
SPECIAL REVENUE FUNDS
200 PEG Program 236,891 208,802 323,526 323,500 201 CASP 79,084 83,168 85,014 80,000 210 Building Records and Planning Doc. 341,576 396,085 494,831 494,000 225 EMT Program 4,616,185 4,659,493 4,846,695 5,353,600 226 Opioid Settlement (613) 107,552 78,055 46,200 231 Affordable Housing 97,622 16,073 124,270 99,500 232 Low/Moderate Income Hsng Asset 242,754 111,474 383,349 475,900 245 Air Pollution Reduction (AQMD) 194,865 199,427 177,397 177,400 250 O.C.P.T. 26,653 30,659 38,502 27,200 263 Measure M2 3,834,279 5,026,009 4,336,538 4,335,500 270 Special Gas Tax Maint 3,869,702 4,024,837 3,840,277 3,818,800 274 RMRA 3,782,330 4,024,497 3,655,650 3,655,200 287 Citywide TSIP 2,075,725 374,503 304,680 304,000 291 Santiago LMD 1,006,270 1,019,858 948,828 992,100 293 Sycamore Cross LMD 53,530 54,590 51,255 51,000 294 Del Rio LMD 103,275 97,521 103,396 96,700 310 CDBG 1,476,582 975,225 1,164,239 1,164,200 316 Federal Rental Rehab 7,305 8,446 5,968 5,900 317 HOME Grant 976,957 872,374 1,806,913 962,400 353 Federal Police Grants 11,963 12,884 12,336 12,300 355 Asset Seizure-Federal 237,741 140,278 256,236 256,200 358 Asset Seizure-RNSP Federal 76,948 28,424 177,958 117,600 359 Asset Seizure-RNSP Treasury 149 190 1,441 1,400 360 Asset Seizure-Treasury 28,224 52,630 354,207 354,200 399 Other Federal Grants - - - - 400 Proposition 172 1,311,707 1,395,059 1,410,356 1,345,600 412 SB2 Building Home & Jobs Act 3,100,246 (166,156) 1,906,330 1,446,200 420 CA Parklands 6,191 7,158 5,058 5,000 450 Traffic Safety Grant 189,634 206,081 188,359 188,200 454 AB3229-COPS/State 434,016 476,436 553,378 457,400 456 Asset Seizure-State 85% 40,666 3,686 17,633 17,600 457 Asset Seizure-State 15% 12,927 7,901 8,356 8,400 Total Special Revenue Funds 28,471,382 24,455,162 27,661,032 26,673,200
CAPITAL PROJECTS FUNDS
500 Capital Projects 3,502,804 5,258,554 3,584,981 3,585,000 510 Park Acquisition 4,463,357 701,023 1,580,943 220,100 511 Park Acq (Quimby) 14,930 34,780 18,828 18,700 512 El Modena Park Facilities 125,238 167,646 187,741 144,300 540 Old Town Parking 5,360 4,791 5,253 5,200 550 Reimbursable Capital 4,356,548 4,962,536 4,440,791 5,300,000 551 County Park Grants 1,409 242 534 - 555 Parking In Lieu 6,260 3,761 3,964 2,400 City of Orange
Fiscal Year 2026-2027
Schedule of Revenues by Fund
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
City of Orange
Fiscal Year 2026-2027
Schedule of Revenues by Fund
560 Fire Facilities Fees 653,179 177,447 306,554 22,800 570 Police Facilities Fees 268,719 82,970 128,576 21,500 580 Library Facilities Fees 382,901 231,230 171,148 17,900 877 Serrano 91-2 2,081,502 2,178,026 2,095,295 2,177,200 878 Del Rio CFD #06-1 1,489,776 1,642,522 1,860,197 1,642,200 902 Capital Bond Proceeds 2,104,127 207,073 320,254 1,801,100 950 City Trf: Tustin Project Taxable 59,729 69,060 48,802 33,100 Total Capital Projects Funds 19,515,841 15,721,660 14,753,861 14,991,500
INTERNAL SERVICE FUNDS
720 Equipment Replacement 305,211 1,276,113 980,627 244,200 730 Worker's Compensation 5,615,880 6,172,361 6,646,155 6,239,400 731 Liability 4,714,473 4,653,747 5,494,246 4,887,600 760 Emp Accrued Liability 1,951,853 2,058,340 3,149,967 13,167,500 790 Computer Replacement 397,038 3,536,855 419,100 446,800 Total Internal Service Funds 12,984,456 17,697,416 16,690,095 24,985,500
ENTERPRISE FUNDS
600 Water Fund 44,813,054 53,344,789 46,632,452 45,584,600 601 Sanitation (Sewer) Fund 11,027,587 9,799,254 9,413,998 9,486,700 Total Enterprise Funds 55,840,641 63,144,043 56,046,450 55,071,300 GRAND TOTAL 271,496,686 282,220,494 280,485,152 292,900,100
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
GENERAL FUND (100s)
Property Taxes 54,570,052 57,658,841 59,822,181 61,700,600 Sales Taxes 50,610,366 49,342,726 51,335,804 51,594,300 Transient Occupancy Taxes 6,080,339 6,150,976 6,100,192 6,198,100 Franchises 2,981,298 2,753,299 3,078,880 3,057,300 Licenses & Permits 7,204,690 6,667,071 7,645,141 7,835,100 Fines & Forfeitures 729,875 2,636,075 2,426,324 2,897,600 Use of Money & Property 4,754,322 3,730,340 3,922,905 3,929,100 Revenue from Other Agencies 3,415,296 2,501,399 1,816,924 1,505,100 Fees for Services 6,986,560 6,602,124 7,647,596 7,953,100 Miscellaneous Revenues 3,053,774 1,620,906 3,995,136 4,177,800 Interfund Revenue 11,668,745 15,474,265 10,077,495 4,830,500 Transfers In 2,629,049 3,250,000 4,485,252 15,500,000 Reimbursable Expenses - 2,814,190 2,979,885 - Total General Fund 154,684,366 161,202,212 165,333,715 171,178,600 SPECIAL REVENUE FUNDS (200s-400s)
Taxes 2,321,307 2,373,571 2,382,408 2,355,800 Franchises 219,936 190,507 312,324 312,300 Licenses & Permits - - - - Fines & Forfeitures - - - - Use of Money & Property 1,665,450 1,795,025 1,730,133 1,745,800 Revenue from Other Agencies 17,249,426 14,767,110 17,699,517 16,241,800 Fees for Services 6,921,579 5,126,271 5,367,859 5,874,700 Miscellaneous Revenues 93,684 202,678 168,790 142,800 Interfund Revenue - - - - Total Special Revenue Funds 28,471,382 24,455,162 27,661,032 26,673,200 CAPITAL PROJECTS FUNDS (500s)
Licenses & Permits 4,002,651 173,749 1,202,910 14,900 Use of Money & Property 1,176,487 1,902,062 1,906,147 1,132,100 Revenue from Other Agencies 4,421,200 4,736,201 4,515,791 5,375,000 Property Tax 3,587,118 3,640,475 3,389,296 3,595,100 Fees for Services 4,616,925 4,772,732 3,739,717 3,159,300 Miscellaneous Revenues - 8,761 - - Interfund Revenue 1,711,460 487,680 - 1,715,100 Total Capital Projects Funds 19,515,841 15,721,660 14,753,861 14,991,500 Fiscal Year 2026-2027
City of Orange
Schedule of Revenues by Fund Type and Category
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
Fiscal Year 2026-2027
City of Orange
Schedule of Revenues by Fund Type and Category
INTERNAL SERVICE FUNDS
Revenue From Other Agencies 14,116 121,901 80,627 80,600 Miscellaneous Revenues 1,659,421 1,853,452 1,887,230 1,506,900 Interfund Revenue 10,310,919 15,722,063 13,822,238 13,843,500 Transfers In 1,000,000 - 900,000 9,554,500 Total Internal Service Funds 12,984,456 17,697,416 16,690,095 24,985,500
ENTERPRISE FUNDS
Licenses & Permits 2,416 604 1,560 1,600 Fines & Penalties 495,013 535,302 1,729,668 809,000 Use Of Money & Property 1,876,433 2,277,641 1,564,156 1,536,400 Revenue From Other Agencies 807,978 4,348,308 1,747,653 1,747,700 Other Revenue 219,402 207,468 283,341 258,200 Inter Fund Revenue 2,310,270 - - - Water Charges For Services 50,129,129 55,774,720 50,720,071 50,718,400 Total Enterprise Funds 55,840,641 63,144,043 56,046,450 55,071,300 GRAND TOTAL 271,496,686 282,220,493 280,485,153 292,900,100 FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
GENERAL FUND
100 General Fund 151,795,316 159,407,802 163,067,843 170,852,700 105 Reimbursable - 1,713,477 1,997,773 - Total General Funds 151,795,316 161,121,280 165,065,616 170,852,700
SPECIAL REVENUE FUNDS
200 PEG Program 285,554 333,396 302,404 254,800 201 CASP 124 8,190 23,945 - 210 Building Records and Planning Doc. 334,233 298,629 269,052 1,028,900 225 EMT Program 3,278,523 3,776,439 3,499,733 9,075,900 226 Opioid Settlement - 56,058 1,286,368 - 231 Affordable Housing (1,127,324) 21,029 2,146 - 232 Low/Moderate Income Hsng Asset (12,323,326) 277,729 824,985 404,400 245 Air Pollution Reduction (AQMD) 154,425 73,215 115,316 68,900 250 O.C.P.T. 1,763 3,099 6,297 12,200 263 Measure M2 4,814,301 3,136,393 5,775,532 4,205,600 270 Special Gas Tax Maint 3,924,179 3,106,446 3,952,653 4,301,300 274 RMRA 5,257,973 1,338,944 3,485,821 3,500,000 287 Citywide TSIP 904,381 167,215 2,137,994 1,695,900 291 Santiago LMD 776,168 1,205,503 1,175,194 958,300 293 Sycamore Cross LMD 38,298 42,191 61,830 36,300 294 Del Rio LMD 69,251 79,342 109,538 84,700 310 CDBG 784,834 982,832 1,839,865 1,067,500 317 HOME Grant (1,759,144) 52,051 741,545 1,137,500 353 Federal Police Grants 11,963 12,884 17,819 1,300 355 Asset Seizure-Federal 218,157 467,537 421,758 294,800 358 Asset Seizure-RNSP Federal 64,924 74,246 26,337 - 359 Asset Seizure-RNSP Treasury - - 681 200 360 Asset Seizure-Treasury 32,618 33,385 58,775 77,600 399 Other Federal Grants - 3,276 859,982 - 400 Proposition 172 720,688 849,722 1,158,598 1,162,600 412 SB2 Building Home & Jobs Act 64,900 3,343,153 3,346,623 5,800 450 Traffic Safety Grant 18,709 77,439 387,896 82,400 454 AB3229-COPS/State 193,593 169,661 862,166 497,800 456 Asset Seizure-State 85% 3,258 12,424 22,378 20,600 457 Asset Seizure-State 15% - - 762 200 Total Special Revenue Funds 6,743,024 20,002,430 32,773,993 29,975,500
CAPITAL PROJECTS FUNDS
500 Capital Projects 7,914,382 4,447,529 8,247,056 14,140,400 510 Park Acquisition 1,718,966 376,429 3,197,255 2,370,000 511 Park Acq (Quimby) 289,815 - 95,095 - 512 El Modena Park Facilities 37,123 85,362 391,683 500,000 540 Old Town Parking 8,235 11,314 17,789 15,500 City of Orange
Fiscal Year 2026-2027
Schedule of Expenditures by Fund
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
City of Orange
Fiscal Year 2026-2027
Schedule of Expenditures by Fund
550 Reimbursable Capital 4,306,768 4,238,453 5,612,478 7,850,000 551 County Park Grants 22,565 3,733 6,962 - CAPITAL PROJECTS FUNDS (CON'T.)
555 Parking In Lieu 57,025 29,420 23,042 - 560 Fire Facilities Fees 222,200 227,013 423,971 600,000 570 Police Facilities Fees 35,433 - 309,681 615,000 580 Library Facilities Fees 8,176 120,330 837,031 326,900 877 Serrano 91-2 2,007,282 2,061,804 7,763 8,500 878 Del Rio CFD #06-1 2,012,981 1,480,419 7,929 10,500 902 Capital Bond Proceeds 4,918,465 1,572,237 2,664,977 1,973,200 950 City Trf: Tustin Project Taxable - - - - Total Capital Projects Funds 23,559,416 14,654,042 21,842,711 28,410,000
INTERNAL SERVICE FUNDS
720 Equipment Replacement 1,630,894 1,795,113 5,752,229 2,795,000 730 Worker's Compensation 3,894,450 9,526,254 6,181,896 5,344,700 731 Liability 4,573,059 3,974,178 5,376,674 6,144,400 760 Emp Accrued Liability 1,329,942 7,922,919 13,282,413 10,618,200 790 Computer Replacement 2,490,846 2,665,539 3,471,632 4,016,000 Total Internal Service Funds 13,919,190 25,884,001 34,064,844 28,918,300
ENTERPRISE FUNDS
600 Water Fund 38,089,984 51,542,432 59,319,536 49,920,000 601 Sanitation (Sewer) Fund 9,210,129 11,832,533 13,892,242 9,248,600 Total Enterprise Funds 47,300,113 63,374,964 73,211,778 59,168,600 243,317,059 285,036,717 326,958,942 317,325,100
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
GENERAL FUND
Salaries and Benefits 101,895,187 104,364,884 103,947,889 109,840,200 Contractual Services 4,384,946 6,141,942 10,083,247 7,473,200 Miscellaneous Expenses 4,115,297 961,597 3,217,645 3,894,300 Materials and Supplies 4,649,079 4,851,803 4,702,718 4,731,000 Repair/Maintenance 7,487,356 6,865,145 9,594,564 10,037,200 Utility Charges 3,006,642 3,321,196 3,534,948 3,605,500 Debt Service 17,385,681 17,377,333 17,519,111 17,908,400 Capital Outlay 192,773 1,006,636 146,212 74,500 Internal Service Costs 8,678,355 14,029,588 8,866,258 3,733,900 Transfers - 487,680 1,455,252 9,554,500 Reimbursable Expenses - 1,713,477 1,997,773 - Total General Fund 151,795,316 161,121,281 165,065,617 170,852,700
SPECIAL REVENUE FUNDS
Salaries and Benefits 5,724,546 5,749,247 5,275,741 6,553,000 Contractual Services 1,411,036 1,854,991 3,326,513 1,392,100 Miscellaneous Expenses (16,214,721) 2,406,336 3,078,823 890,000 Materials and Supplies 933,497 1,022,682 1,522,065 2,180,600 Repair/Maintenance 1,162,942 998,861 1,453,258 1,237,800 Utility Charges 305,830 297,870 344,138 327,100 Debt Service 648,859 649,024 649,024 4,389,500 Capital Improvements 10,187,477 4,540,597 14,824,387 10,786,500 Internal Service Costs 2,454,510 2,482,822 2,300,044 2,218,900 Transfers 129,049 - - - Total Special Revenue Funds 6,743,025 20,002,430 32,773,993 29,975,500
CAPITAL PROJECTS FUNDS
Salaries and Benefits 80,568 65,155 67,730 - Contractual Services 132,189 60,773 99,149 19,000 Miscellaneous Expenditures 277,180 274,877 608,454 300,000 Internal Service Costs - - 139,725 10,800 Debt Service 5,708,540 3,517,341 - 1,715,100 Repair/Maintenance 5,235 11,314 40,230 80,200 Capital Improvements 11,542,434 7,724,581 17,887,423 17,284,900 Transfers Out 5,810,270 3,000,000 3,000,000 9,000,000 Total Capital Projects Funds 23,556,416 14,654,041 21,842,711 28,410,000
INTERNAL SERVICE FUNDS
Salaries and Benefits 2,016,162 8,992,829 14,173,643 11,120,200 Contractual Services 274,726 196,483 768,094 569,200 Miscellaneous Expenses 7,130,643 11,573,821 9,721,101 10,008,600 Materials and Supplies 65,373 63,803 63,982 82,800 Debt Service 661,821 690,558 - - Capital Outlay 3,418,345 3,673,265 7,923,836 3,845,300 Internal Service Costs 350,918 691,823 482,992 290,900 Utility Charges 1,202 1,421 1,196 1,300 Transfers - - 930,000 3,000,000 City of Orange
Fiscal Year 2026-2027
Schedule of Expenditures by Fund Type and Category
FY 27 Budget
Actual Actual Estimate Budget
2023-24 2024-25 2025-26 2026-27
City of Orange
Fiscal Year 2026-2027
Schedule of Expenditures by Fund Type and Category
Total Internal Service Funds 13,919,190 25,884,003 34,064,844 28,918,300
ENTERPRISE FUNDS
Salaries and Benefits 10,847,239 10,405,128 8,437,361 10,179,600 Contractual Services 692,714 785,512 791,459 828,500 Miscellaneous Expenses 343,836 5,174,887 1,965,353 219,300 Materials and Supplies 18,549,399 25,207,389 29,765,465 26,136,200 Repair/Maintenance 2,238,864 2,005,507 3,130,763 2,918,900 Utility Charges 3,208,479 3,478,111 3,045,104 4,154,300 Debt Service 644,512 678,382 1,301,891 1,333,400 Capital Improvements 7,093,395 9,743,428 21,106,671 10,220,300 Internal Service Costs 3,681,674 5,896,620 3,667,712 3,178,100 Transfers - - - - Total Enterprise Funds 47,300,112 63,374,964 73,211,779 59,168,600 GRAND TOTAL 243,314,059 285,036,719 326,958,944 317,325,100