Agenda packet — Oxnard City Council, December 16, 2025 (part 2 of 5)

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
601 WATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6011001 49300 C2024 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6011001 49300 C2112 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6011001 49300 C2228 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6011001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 6013600 43250 MISCELLANEOUS FINES .00 .00 .00 .00 .00 .00 .0 6013600 43270 PENALTIES & FORFEITU -688,450.00 -688,450.00 -222,920.17 -53,498.08 .00 -465,529.83 32.4 6013600 43400 DAMAGE REIMBURSEMENT -93,000.00 -93,000.00 -17,251.41 -6,848.03 .00 -75,748.59 18.5 6013600 45100 WATER CHARGES - RES -37,566,570.00 -37,566,570.00 -12,407,293.62 -3,508,035.63 .00 -25,159,276.38 33.0 6013600 45110 WATER CHARGES - COMM -26,573,841.00 -26,573,841.00 -9,102,725.07 -2,549,464.82 .00 -17,471,115.93 34.3 6013600 45120 WATER CHARGES - FIRE -852,795.00 -852,795.00 -215,595.70 -59,068.05 .00 -637,199.30 25.3 6013600 45140 WATER - PHWA SVC AGM -982,380.00 -982,380.00 -492,735.85 -118,918.58 .00 -489,644.15 50.2 6013600 45150 WATER - MISC SERVICE -664,320.00 -664,320.00 -172,949.01 -59,060.00 .00 -491,370.99 26.0 6013600 45160 WATER-CROSS CONTAM P .00 .00 .00 .00 .00 .00 .0 6013600 45190 WATER - OTHER REVENU -200,209.00 -200,209.00 -72,265.40 -18,370.00 .00 -127,943.60 36.1 6013600 45190 T0255 WATER - OTHER R .00 .00 .00 .00 .00 .00 .0 6013600 47000 MISCELLANEOUS REVENU -49,000.00 -49,000.00 .00 .00 .00 -49,000.00 .0 6013600 47100 INTEREST INC- INVEST -841,701.00 -841,701.00 21,133.47 .00 .00 -862,834.47 -2.5 6013600 47110 OTHER INTEREST INCOM -677,566.00 -677,566.00 -99,022.36 -99,022.36 .00 -578,543.64 14.6 6013600 47200 BETTER AMERICA BOND -1,770,639.00 -1,770,639.00 .00 .00 .00 -1,770,639.00 .0 6013600 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6013600 47800 SALES OF ASSETS .00 .00 -1,549.00 .00 .00 1,549.00 100.0 6013600 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 6013600 49000 TRANSFERS IN (LABOR) -80,000.00 -80,000.00 .00 .00 .00 -80,000.00 .0 6013600 49000 C1001 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1302 TRANSFERS IN (L .00 .00 -11,927.36 -11,927.36 .00 11,927.36 100.0 6013600 49000 C1305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1307 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1311 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1703 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1803 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1804 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1806 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1808 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1809 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1810 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1812 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C1813 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2005 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2010 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2019 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2021 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 136
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 56 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
601 WATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6013600 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2023 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2024 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2025 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2026 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2027 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2029 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2036 TRANSFERS IN (L .00 .00 -2,659.23 -620.31 .00 2,659.23 100.0 6013600 49000 C2039 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2040 TRANSFERS IN (L .00 .00 -341.35 -341.35 .00 341.35 100.0 6013600 49000 C2042 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2043 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2102 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2104 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2105 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2107 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2108 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2109 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2111 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2112 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2115 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2118 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2122 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2124 TRANSFERS IN (L .00 .00 -397.41 -397.41 .00 397.41 100.0 6013600 49000 C2201 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2203 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2205 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2209 TRANSFERS IN (L .00 .00 -478.38 -478.38 .00 478.38 100.0 6013600 49000 C2212 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2214 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2215 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2216 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2217 TRANSFERS IN (L .00 .00 -659.15 -659.15 .00 659.15 100.0 6013600 49000 C2218 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2220 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2226 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2227 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2228 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2229 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2230 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2231 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2232 TRANSFERS IN (L .00 .00 -885.20 -885.20 .00 885.20 100.0 6013600 49000 C2234 TRANSFERS IN (L .00 .00 -2,322.98 -2,322.98 .00 2,322.98 100.0 137
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 57 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
601 WATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6013600 49000 C2239 TRANSFERS IN (L .00 .00 -2,804.70 -2,804.70 .00 2,804.70 100.0 6013600 49000 C2241 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2248 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2249 TRANSFERS IN (L .00 .00 -587.19 -587.19 .00 587.19 100.0 6013600 49000 C2251 TRANSFERS IN (L .00 .00 -355.52 -355.52 .00 355.52 100.0 6013600 49000 C2255 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2267 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2305 TRANSFERS IN (L .00 .00 -1,014.73 -1,014.73 .00 1,014.73 100.0 6013600 49000 C2306 TRANSFERS IN (L .00 .00 -656.08 -656.08 .00 656.08 100.0 6013600 49000 C2309 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2310 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2313 TRANSFERS IN (L .00 .00 -360.55 -360.55 .00 360.55 100.0 6013600 49000 C2333 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2334 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2508 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2553 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 C2557 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 D0057 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 G2206 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 G2221 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 M0301 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49000 M2210 TRANSFERS IN (L .00 .00 -261.41 .00 .00 261.41 100.0 6013600 49000 M2217 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013600 49025 TRANSFERS IN - INTER .00 .00 .00 .00 .00 .00 .0 6013600 49160 TRANSFERS IN - IUF .00 .00 .00 .00 .00 .00 .0 6013600 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6013600 49500 PRINCIPAL PAYMENTS R -153,456.00 -153,456.00 -153,455.50 .00 .00 -.50 100.0 6013600 49510 INTEREST PAYMENTS - -5,885.00 -5,885.00 -5,884.53 .00 .00 -.47 100.0 6013602 47000 MISCELLANEOUS REVENU .00 .00 -4,900.00 -700.00 .00 4,900.00 100.0 6013602 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013603 45150 WATER - MISC SERVICE .00 .00 .00 .00 .00 .00 .0 6013603 49000 C1306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013603 49000 C2021 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013603 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013604 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013604 49000 C2227 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013604 49000 C2228 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6013605 45130 WATER - RECYCLED WAT -371,163.00 -371,163.00 -2,214.90 .00 .00 -368,948.10 .6 6013605 45135 RECYCLE WATER INCEN .00 .00 .00 .00 .00 .00 .0 6013605 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6013605 49025 TRANSFERS IN - INTER .00 .00 .00 .00 .00 .00 .0 6013607 45150 MISC SERVICES -7,946.00 -7,946.00 -1,129.58 .00 .00 -6,816.42 14.2 6013607 45160 WATER-CROSS CONTAM P -523,454.00 -523,454.00 -34,942.00 .00 .00 -488,512.00 6.7 138
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 58 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
601 WATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6013607 47100 INTEREST INC- INVEST -40,900.00 -40,900.00 .00 .00 .00 -40,900.00 .0 TOTAL WATER OPERATING FUND -72,143,275.00 -72,143,275.00 -23,011,411.87 -6,496,396.46 .00 -49,131,863.13 31.9% TOTAL REVENUES -72,143,275.00 -72,143,275.00 -23,011,411.87 -6,496,396.46 .00 -49,131,863.13 602 WATER CIP FUND
6021001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6023600 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 6023600 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 6023600 49000 C1101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1001 TRANSFERS IN - .00 -10,504,814.55 .00 .00 .00 -10,504,814.55 .0 6023600 49300 C1101 TRANSFERS IN - .00 -12,132.72 .00 .00 .00 -12,132.72 .0 6023600 49300 C1501 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1803 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1804 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1805 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1806 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C1812 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2021 TRANSFERS IN - .00 -6,808,411.11 -136,944.08 -136,944.08 .00 -6,671,467.03 2.0 6023600 49300 C2022 TRANSFERS IN - .00 -3,385,573.41 -99,853.77 -99,853.77 .00 -3,285,719.64 2.9 6023600 49300 C2023 TRANSFERS IN - -750,000.00 -3,975,089.05 -159,470.11 -159,470.11 .00 -3,815,618.94 4.0 6023600 49300 C2024 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2025 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2026 TRANSFERS IN - .00 -1,284,810.75 -71,410.00 -71,410.00 .00 -1,213,400.75 5.6 6023600 49300 C2112 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2113 TRANSFERS IN - .00 -400,000.00 .00 .00 .00 -400,000.00 .0 6023600 49300 C2114 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2115 TRANSFERS IN - .00 -484,558.54 .00 .00 .00 -484,558.54 .0 6023600 49300 C2218 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2226 TRANSFERS IN - -500,000.00 -2,092,929.53 -42,815.50 -42,815.50 .00 -2,050,114.03 2.0 6023600 49300 C2227 TRANSFERS IN - .00 -525,550.79 .00 .00 .00 -525,550.79 .0 6023600 49300 C2228 TRANSFERS IN - .00 -4,541,934.37 -6,351.26 -6,351.26 .00 -4,535,583.11 .1 6023600 49300 C2229 TRANSFERS IN - .00 -57,533.64 .00 .00 .00 -57,533.64 .0 6023600 49300 C2230 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2231 TRANSFERS IN - .00 -544,725.98 .00 .00 .00 -544,725.98 .0 6023600 49300 C2263 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2308 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6023600 49300 C2401 TRANSFERS IN - -1,500,000.00 -1,562,565.16 .00 .00 .00 -1,562,565.16 .0 6023600 49300 C2551 TRANSFERS IN - .00 -1,500,000.00 .00 .00 .00 -1,500,000.00 .0 6023607 49300 C2022 TRANSFERS IN - .00 -9,393.00 .00 .00 .00 -9,393.00 .0 6023607 49300 C2027 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 139
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 59 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
602 WATER CIP FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED TOTAL WATER CIP FUND -2,750,000.00 -37,690,022.60 -516,844.72 -516,844.72 .00 -37,173,177.88 1.4% TOTAL REVENUES -2,750,000.00 -37,690,022.60 -516,844.72 -516,844.72 .00 -37,173,177.88 603 WATER DEVLPMT IMPACT FEES FUND
6031001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6031001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 6033600 45170 WATER-CAPITAL FAC CH .00 .00 .00 .00 .00 .00 .0 6033600 45180 WATER-RESOURCE DEV F -550,000.00 -550,000.00 -117,260.00 -30,711.00 .00 -432,740.00 21.3 6033600 47000 C1001 MISCELLANEOUS R .00 .00 .00 .00 .00 .00 .0 6033600 47100 INTEREST INC- INVEST -650,487.00 -650,487.00 16,460.86 .00 .00 -666,947.86 -2.5 6033600 49500 PRINCIPAL PAYMENTS R .00 .00 .00 .00 .00 .00 .0 6033600 49510 INTEREST PAYMENTS - .00 .00 .00 .00 .00 .00 .0 TOTAL WATER DEVLPMT IMPACT FEE -1,200,487.00 -1,200,487.00 -100,799.14 -30,711.00 .00 -1,099,687.86 8.4% TOTAL REVENUES -1,200,487.00 -1,200,487.00 -100,799.14 -30,711.00 .00 -1,099,687.86 605 WATER CAP FACILITY FUND
6051001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6051001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 6053600 45170 WATER-CAPITAL FAC CH -84,000.00 -84,000.00 -13,981.00 -3,751.00 .00 -70,019.00 16.6 6053600 45180 WATER-RESOURCE DEV F .00 .00 .00 .00 .00 .00 .0 6053600 47100 INTEREST INC- INVEST -56,684.00 -56,684.00 1,430.61 .00 .00 -58,114.61 -2.5 6053600 49500 PRINCIPAL PAYMENTS R .00 .00 .00 .00 .00 .00 .0 6053600 49510 INTEREST PAYMENTS - .00 .00 .00 .00 .00 .00 .0 TOTAL WATER CAP FACILITY FUND -140,684.00 -140,684.00 -12,550.39 -3,751.00 .00 -128,133.61 8.9% TOTAL REVENUES -140,684.00 -140,684.00 -12,550.39 -3,751.00 .00 -128,133.61 606 WATER RESOURCE FEE FUND
6061001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6061001 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6061001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6061001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6061001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 140
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 60 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
606 WATER RESOURCE FEE FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6063600 45190 WATER - OTHER REVENU .00 .00 .00 .00 .00 .00 .0 6063600 47100 INTEREST INC- INVEST -66,776.00 -66,776.00 1,717.25 .00 .00 -68,493.25 -2.6 TOTAL WATER RESOURCE FEE FUND -66,776.00 -66,776.00 1,717.25 .00 .00 -68,493.25 -2.6% TOTAL REVENUES -66,776.00 -66,776.00 1,717.25 .00 .00 -68,493.25 607 WATER BONDS/WIFIA LOANS
6073600 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 TOTAL WATER BONDS/WIFIA LOANS .00 .00 .00 .00 .00 .00 .0% 608 WATER SECURITY-CONT PREV FUND
6081001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6081001 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6083607 45150 WATER - MISC SERVICE .00 .00 -4,372.35 -1,887.20 .00 4,372.35 100.0 6083607 45160 WATER-CROSS CONTAM P .00 .00 -117,262.00 -48,649.00 .00 117,262.00 100.0 6083607 47100 INTEREST INC- INVEST .00 .00 1,369.52 .00 .00 -1,369.52 100.0 6083607 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 TOTAL WATER SECURITY-CONT PREV .00 .00 -120,264.83 -50,536.20 .00 120,264.83 100.0% TOTAL REVENUES .00 .00 -120,264.83 -50,536.20 .00 120,264.83 609 WATER BOND 2021A REV BOND FUND
6091001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6093600 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 6093600 47110 OTHER INTEREST INCOM .00 .00 -83,117.08 -83,117.08 .00 83,117.08 100.0 6093600 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 TOTAL WATER BOND 2021A REV BON .00 .00 -83,117.08 -83,117.08 .00 83,117.08 100.0% TOTAL REVENUES .00 .00 -83,117.08 -83,117.08 .00 83,117.08 611 WASTEWATER OPERATING FUND
6111001 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 141
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 61 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
611 WASTEWATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6111001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6111001 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6111001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6111001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 6113610 43270 PENALTIES & FORFEITU -425,000.00 -425,000.00 -152,006.88 -37,897.32 .00 -272,993.12 35.8 6113610 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 6113610 45200 SEWER CHARGES - RES -21,300,000.00 -21,300,000.00 -6,744,076.58 -1,913,515.24 .00 -14,555,923.42 31.7 6113610 45210 SEWER CHARGES - RES -7,150,000.00 -7,150,000.00 -2,298,406.31 -666,003.45 .00 -4,851,593.69 32.1 6113610 45220 SEWER CHARGES - COMM -4,975,000.00 -4,975,000.00 -1,804,208.31 -451,473.80 .00 -3,170,791.69 36.3 6113610 45230 SEWER CHARGES - INDU -4,625,000.00 -4,625,000.00 -1,665,829.36 -391,996.52 .00 -2,959,170.64 36.0 6113610 45240 SEWER CHARGES-OUTSID -525,000.00 -525,000.00 -281,932.15 .00 .00 -243,067.85 53.7 6113610 45250 SEWER CODE ENFORCEME .00 .00 -37,746.89 -2,700.00 .00 37,746.89 100.0 6113610 47000 MISCELLANEOUS REVENU -10,000.00 -10,000.00 -256.43 .00 .00 -9,743.57 2.6 6113610 47100 INTEREST INC- INVEST -2,400,681.00 -2,400,681.00 144,546.04 .00 .00 -2,545,227.04 -6.0 6113610 47110 OTHER INTEREST INCOM -10,000.00 -10,000.00 -888.81 -888.81 .00 -9,111.19 8.9 6113610 47800 SALES OF ASSETS .00 .00 -19,473.00 -2,656.00 .00 19,473.00 100.0 6113610 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6113610 49000 C2201 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113610 49000 C2228 TRANSFERS IN (L .00 .00 -6,351.26 -6,351.26 .00 6,351.26 100.0 6113610 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6113611 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6113612 45250 SEWER CODE ENFORCEME -200,000.00 -200,000.00 -22,807.36 7,600.00 .00 -177,192.64 11.4 6113612 45260 DISCHARGE PERMIT-WW -120,000.00 -120,000.00 2,495.29 1,500.00 .00 -122,495.29 -2.1 6113612 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6113613 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 6113613 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6113613 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6113613 49000 C1302 TRANSFERS IN (L .00 .00 -12,892.02 -12,892.02 .00 12,892.02 100.0 6113613 49000 C2036 TRANSFERS IN (L .00 .00 -2,581.11 -602.09 .00 2,581.11 100.0 6113613 49000 C2239 TRANSFERS IN (L .00 .00 -2,722.25 -2,722.25 .00 2,722.25 100.0 6113613 49000 C2305 TRANSFERS IN (L .00 .00 -226.82 -226.82 .00 226.82 100.0 6113613 49160 TRANSFERS IN - IUF .00 .00 .00 .00 .00 .00 .0 6113613 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6113614 45240 SEWER CHARGES-OUTSID -2,000,000.00 -2,000,000.00 -638,456.13 -304,264.08 .00 -1,361,543.87 31.9 6113614 45250 SEWER CODE ENFORCEME .00 .00 .00 .00 .00 .00 .0 6113614 45270 WW LABORATORY SERVIC -15,000.00 -15,000.00 976.77 .00 .00 -15,976.77 -6.5 6113614 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6113614 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 6113614 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6113614 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6113614 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1001 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 142
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 62 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
611 WASTEWATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6113614 49000 C1306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1307 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1311 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1703 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1803 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1804 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1806 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1808 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1809 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1810 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1812 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C1813 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2005 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2010 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2019 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2021 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2022 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2023 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2024 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2025 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2026 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2027 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2029 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2039 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2040 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2042 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2043 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2102 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2104 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2105 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2107 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2108 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2109 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2111 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2112 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2115 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2118 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2122 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2124 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2201 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2203 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2205 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 143
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 63 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
611 WASTEWATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6113614 49000 C2209 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2214 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2216 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2217 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2218 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2220 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2226 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2227 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2228 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2229 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2230 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2231 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2232 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2234 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2239 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2241 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2248 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2249 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2251 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2255 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2267 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2309 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2310 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2313 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2333 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2334 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2508 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2552 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 C2553 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 G2206 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 G2221 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 M0301 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 M2210 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49000 M2217 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113614 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6113615 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6113615 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1302 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1703 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 144
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 64 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
611 WASTEWATER OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6113615 49000 C1803 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1804 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1813 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C1814 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2005 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2019 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2021 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2036 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2102 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2111 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2117 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2124 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2201 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2205 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2209 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2212 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2214 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2215 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2216 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2235 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2236 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2239 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2267 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2310 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2408 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 C2557 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 D0057 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49000 M0301 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6113615 49160 TRANSFERS IN - IUF .00 .00 .00 .00 .00 .00 .0 6113615 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6113616 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 TOTAL WASTEWATER OPERATING FUN -43,755,681.00 -43,755,681.00 -13,542,843.57 -3,785,089.66 .00 -30,212,837.43 31.0% TOTAL REVENUES -43,755,681.00 -43,755,681.00 -13,542,843.57 -3,785,089.66 .00 -30,212,837.43 612 WASTEWATER CIP FUND
6123610 49000 C1814 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6123610 49000 C2117 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6123610 49300 C1814 TRANSFERS IN - -20,174,145.00 -42,033,591.45 -162.13 -162.13 .00 -42,033,429.32 .0 6123610 49300 C1815 TRANSFERS IN - .00 -142,101.00 .00 .00 .00 -142,101.00 .0 145
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 65 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
612 WASTEWATER CIP FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6123610 49300 C1816 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C1817 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C1818 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C1819 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C1820 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2028 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2029 TRANSFERS IN - -3,000,000.00 -5,507,554.48 .00 .00 .00 -5,507,554.48 .0 6123610 49300 C2035 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2116 TRANSFERS IN - .00 -909,527.00 .00 .00 .00 -909,527.00 .0 6123610 49300 C2117 TRANSFERS IN - .00 -244,736.84 .00 .00 .00 -244,736.84 .0 6123610 49300 C2118 TRANSFERS IN - .00 -3,329,672.37 -229,756.00 -229,756.00 .00 -3,099,916.37 6.9 6123610 49300 C2119 TRANSFERS IN - .00 -400,000.00 .00 .00 .00 -400,000.00 .0 6123610 49300 C2120 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2121 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2201 TRANSFERS IN - .00 -28,939,016.30 -1,880,279.18 -1,880,279.18 .00 -27,058,737.12 6.5 6123610 49300 C2218 TRANSFERS IN - .00 -278,599.29 .00 .00 .00 -278,599.29 .0 6123610 49300 C2232 TRANSFERS IN - .00 -3,938,950.36 -1,116,317.60 -1,116,317.60 .00 -2,822,632.76 28.3 6123610 49300 C2234 TRANSFERS IN - -500,000.00 -4,243,577.11 -435,036.93 -435,036.93 .00 -3,808,540.18 10.3 6123610 49300 C2235 TRANSFERS IN - .00 -7,246,985.44 -1,187.98 -1,187.98 .00 -7,245,797.46 .0 6123610 49300 C2236 TRANSFERS IN - -14,150,000.00 -16,735,590.00 .00 .00 .00 -16,735,590.00 .0 6123610 49300 C2309 TRANSFERS IN - .00 -6,465,236.76 -53,905.61 -53,905.61 .00 -6,411,331.15 .8 6123610 49300 C2310 TRANSFERS IN - .00 -1,393,152.57 .00 .00 .00 -1,393,152.57 .0 6123610 49300 C2311 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2402 TRANSFERS IN - -3,800,000.00 -4,787,152.37 -456.25 -456.25 .00 -4,786,696.12 .0 6123610 49300 C2408 TRANSFERS IN - -1,000,000.00 -3,004,811.99 -118,959.45 -118,959.45 .00 -2,885,852.54 4.0 6123610 49300 C2409 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123610 49300 C2544 TRANSFERS IN - -1,000,000.00 -1,140,000.00 .00 .00 .00 -1,140,000.00 .0 6123615 49300 C2552 TRANSFERS IN - .00 -295,682.58 .00 .00 .00 -295,682.58 .0 6123616 49300 C2030 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6123616 49300 C2201 TRANSFERS IN - .00 -1,892,299.00 .00 .00 .00 -1,892,299.00 .0 TOTAL WASTEWATER CIP FUND -43,624,145.00-132,928,236.91 -3,836,061.13 -3,836,061.13 .00-129,092,175.78 2.9% TOTAL REVENUES -43,624,145.00-132,928,236.91 -3,836,061.13 -3,836,061.13 .00-129,092,175.78 613 WASTEWATER CONNECTION FEE FUND
6131001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6133610 45280 SEWER CONNECTION FEE -750,000.00 -750,000.00 -413,918.20 -45,747.94 .00 -336,081.80 55.2 6133610 47100 INTEREST INC- INVEST -496,336.00 -496,336.00 10,563.08 .00 .00 -506,899.08 -2.1 TOTAL WASTEWATER CONNECTION FE -1,246,336.00 -1,246,336.00 -403,355.12 -45,747.94 .00 -842,980.88 32.4% TOTAL REVENUES -1,246,336.00 -1,246,336.00 -403,355.12 -45,747.94 .00 -842,980.88 617 WASTEWATER BONDS/SRF LOANS
146
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 66 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
617 WASTEWATER BONDS/SRF LOANS APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6171001 47900 PROCEEDS FROM SALE O .00 -52,901,815.30 .00 .00 .00 -52,901,815.30 .0 6171001 47905 PROCEEDS FROM LOANS .00 .00 .00 .00 .00 .00 .0 6171001 47905 C2201 PROCEEDS FROM L .00 .00 .00 .00 .00 .00 .0 TOTAL WASTEWATER BONDS/SRF LOA .00 -52,901,815.30 .00 .00 .00 -52,901,815.30 .0% TOTAL REVENUES .00 -52,901,815.30 .00 .00 .00 -52,901,815.30 628 WASTEWATER SEC-CONT PREV FUND
6281001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6283616 47100 INTEREST INC- INVEST -5,742.00 -5,742.00 846.51 .00 .00 -6,588.51 -14.7 TOTAL WASTEWATER SEC-CONT PREV -5,742.00 -5,742.00 846.51 .00 .00 -6,588.51 -14.7% TOTAL REVENUES -5,742.00 -5,742.00 846.51 .00 .00 -6,588.51 631 SOLID WASTE OPERATING FUND
6311001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6311001 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6311001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6311001 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 6311001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6311001 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 6313630 47000 MISCELLANEOUS REVENU -12,025.00 -12,025.00 -142,864.99 .00 .00 130,839.99 1188.1 6313630 47100 INTEREST INC- INVEST -557,360.00 -557,360.00 -9,498.18 .00 .00 -547,861.82 1.7 6313630 48300 MISC INTERGOV REVENU .00 .00 .00 .00 .00 .00 .0 6313630 48300 M2105 MISC INTERGOV R .00 .00 .00 .00 .00 .00 .0 6313630 48300 M2218 MISC INTERGOV R .00 .00 .00 .00 .00 .00 .0 6313630 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1001 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1306 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1307 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1311 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1703 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1804 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1808 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 147
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

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FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
631 SOLID WASTE OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6313630 49000 C1809 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C1810 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2005 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2019 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2021 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2024 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2027 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2029 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2036 TRANSFERS IN (L .00 .00 -2,581.04 -602.07 .00 2,581.04 100.0 6313630 49000 C2043 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2101 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2102 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2104 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2105 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2107 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2108 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2109 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2111 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2112 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2115 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2122 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2124 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2201 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2203 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2205 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2209 TRANSFERS IN (L .00 .00 -175.99 -175.99 .00 175.99 100.0 6313630 49000 C2214 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2216 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2218 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2220 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2227 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2228 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2232 TRANSFERS IN (L .00 .00 -859.17 -859.17 .00 859.17 100.0 6313630 49000 C2234 TRANSFERS IN (L .00 .00 -2,254.67 -2,254.67 .00 2,254.67 100.0 6313630 49000 C2239 TRANSFERS IN (L .00 .00 -2,722.25 -2,722.25 .00 2,722.25 100.0 6313630 49000 C2241 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2251 TRANSFERS IN (L .00 .00 -345.05 -345.05 .00 345.05 100.0 6313630 49000 C2255 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2267 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2305 TRANSFERS IN (L .00 .00 -226.82 -226.82 .00 226.82 100.0 6313630 49000 C2309 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2333 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2334 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2402 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 148
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 68 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
631 SOLID WASTE OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6313630 49000 C2508 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 C2557 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 D0057 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 M0301 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 6313630 49000 M2217 TRANSFERS IN (L .00 .00 -897.68 .00 .00 897.68 100.0 6313630 49160 TRANSFERS IN - IUF .00 .00 .00 .00 .00 .00 .0 6313631 47000 MISCELLANEOUS REVENU .00 .00 -60.00 .00 .00 60.00 100.0 6313632 43270 PENALTIES & FORFEITU -265,000.00 -265,000.00 -144,559.88 -40,567.55 .00 -120,440.12 54.6 6313632 43400 DAMAGE REIMBURSEMENT .00 .00 -7,093.93 -7,093.93 .00 7,093.93 100.0 6313632 45300 RESIDENTIAL STANDARD -18,814,014.00 -18,814,014.00 -6,179,117.70 -1,734,641.68 .00 -12,634,896.30 32.8 6313632 45301 RESIDENTIAL SPECIAL -138,065.00 -138,065.00 -50,282.30 -11,152.21 .00 -87,782.70 36.4 6313632 45310 RESIDENTIAL EXTRA CA -989,568.00 -989,568.00 -308,732.76 -87,836.65 .00 -680,835.24 31.2 6313632 47000 MISCELLANEOUS REVENU -2,040.00 -2,040.00 -1,176.15 -255.00 .00 -863.85 57.7 6313632 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 6313632 47800 SALES OF ASSETS .00 .00 -436.50 -436.50 .00 436.50 100.0 6313633 43270 PENALTIES & FORFEITU .00 .00 .00 .00 .00 .00 .0 6313633 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 6313633 45310 COMMERCIAL FEL 4-CUB -16,384,633.00 -16,384,633.00 -4,714,123.51 -1,375,644.02 .00 -11,670,509.49 28.8 6313633 45311 COMMERCIAL FEL 2-CUB -5,977,175.00 -5,977,175.00 -1,535,354.09 -390,219.27 .00 -4,441,820.91 25.7 6313633 45312 COMMERCIAL CARTS SER -240,208.00 -240,208.00 -71,241.53 -18,526.77 .00 -168,966.47 29.7 6313633 45313 COMMERCIAL SPECIAL P -22,972.00 -22,972.00 -7,745.13 -1,273.68 .00 -15,226.87 33.7 6313633 45314 COMMERCIAL FOOD WAST -61,420.00 -61,420.00 -82,240.63 -21,361.34 .00 20,820.63 133.9 6313633 45318 COMMERC FEL 1 - CUBI .00 .00 .00 .00 .00 .00 .0 6313633 45319 COMMERC FEL 3 - CUBI .00 .00 .00 .00 .00 .00 .0 6313633 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6313633 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6313633 61130 LEASE CLEARING (LESS .00 .00 .00 .00 .00 .00 .0 6313634 45320 INDUSTRIAL 30-CUBIC -1,966,581.00 -1,966,581.00 -635,541.35 -184,941.12 .00 -1,331,039.65 32.3 6313634 45321 INDUSTRIAL 13.4-CUBI -1,525,742.00 -1,525,742.00 -476,538.95 -126,306.50 .00 -1,049,203.05 31.2 6313634 45322 INDUSTRIAL 30YD PASS -2,519,980.00 -2,519,980.00 -925,054.36 -242,359.83 .00 -1,594,925.64 36.7 6313634 45323 INDUSTRIAL 13.4YD PA -324,478.00 -324,478.00 -98,297.27 -34,065.68 .00 -226,180.73 30.3 6313634 45324 INDUSTRIAL SPECIAL P -378,410.00 -378,410.00 -153,529.17 -24,240.40 .00 -224,880.83 40.6 6313634 45325 INDUST SPEC P/U PASS -602,811.00 -602,811.00 -214,540.52 -43,794.35 .00 -388,270.48 35.6 6313634 45326 INDUSTRIAL RENTAL CH -151,610.00 -151,610.00 -29,151.62 -7,550.58 .00 -122,458.38 19.2 6313634 45327 WALKING FLOOR TRAILE -604,499.00 -604,499.00 -93,905.84 -29,634.22 .00 -510,593.16 15.5 6313634 45328 WALK FL TRAILER PASS -1,045,523.00 -1,045,523.00 -152,528.24 -51,717.69 .00 -892,994.76 14.6 6313634 47000 MISCELLANEOUS REVENU .00 .00 -180.00 -40.00 .00 180.00 100.0 6313634 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6313634 49025 TRANSFERS IN - INTER .00 .00 .00 .00 .00 .00 .0 6313635 45330 SOLID WASTE - RECYCL .00 .00 .00 .00 .00 .00 .0 6313635 45340 DEL NORTE WASTE GATE -12,379,331.00 -12,379,331.00 -3,523,138.35 -997,260.52 .00 -8,856,192.65 28.5 6313635 45341 DEL NORTE HOST FEE -27,718.00 -27,718.00 .00 .00 .00 -27,718.00 .0 6313635 45342 DEL NORTE CONST-DEMO -172,971.00 -172,971.00 .00 .00 .00 -172,971.00 .0 6313635 47000 MISCELLANEOUS REVENU -15,000.00 -15,000.00 .00 .00 .00 -15,000.00 .0 149
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 69 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
631 SOLID WASTE OPERATING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6313635 47700 OTHER REIMBURSEMENTS -13,000.00 -13,000.00 .00 .00 .00 -13,000.00 .0 6313636 45330 DEL NORTE MRF RECYCL -3,335,000.00 -3,335,000.00 -969,087.06 -191,091.39 .00 -2,365,912.94 29.1 6313636 45331 DEL NORTE MRF E-WAST -15,000.00 -15,000.00 -137.57 .00 .00 -14,862.43 .9 6313636 45332 DEL NORTE MRF MATTRE -50,000.00 -50,000.00 -55,407.75 .00 .00 5,407.75 110.8 6313636 45333 DEL NORTE LEASE PARK .00 .00 .00 .00 .00 .00 .0 6313636 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6313636 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6313636 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6313637 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6313638 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 6313638 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 6313639 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 TOTAL SOLID WASTE OPERATING FU -68,592,134.00 -68,592,134.00 -20,591,628.00 -5,629,196.90 .00 -48,000,506.00 30.0% TOTAL REVENUES -68,592,134.00 -68,592,134.00 -20,591,628.00 -5,629,196.90 .00 -48,000,506.00 632 SOLID WASTE CIP FUND
6323630 49300 C2032 TRANSFERS IN - .00 -1,272,541.00 .00 .00 .00 -1,272,541.00 .0 6323630 49300 C2122 TRANSFERS IN - .00 -1,267,041.27 .00 .00 .00 -1,267,041.27 .0 6323630 49300 C2124 TRANSFERS IN - .00 -1,379,610.98 .00 .00 .00 -1,379,610.98 .0 6323630 49300 C2125 TRANSFERS IN - .00 -9,311.95 .00 .00 .00 -9,311.95 .0 6323630 49300 C2218 TRANSFERS IN - .00 -300,000.00 .00 .00 .00 -300,000.00 .0 6323630 49300 C2237 TRANSFERS IN - -750,000.00 -750,000.00 .00 .00 .00 -750,000.00 .0 6323630 49300 C2530 TRANSFERS IN - -60,000.00 -60,000.00 .00 .00 .00 -60,000.00 .0 6323630 49300 C2536 TRANSFERS IN - -3,000,000.00 -3,000,000.00 .00 .00 .00 -3,000,000.00 .0 6323630 49300 C2537 TRANSFERS IN - -1,320,000.00 -1,320,000.00 .00 .00 .00 -1,320,000.00 .0 6323630 49300 C2538 TRANSFERS IN - .00 -200,000.00 .00 .00 .00 -200,000.00 .0 6323630 49300 C2539 TRANSFERS IN - -330,000.00 -330,000.00 .00 .00 .00 -330,000.00 .0 6323631 49300 C2423 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6323639 49300 C2020 TRANSFERS IN - .00 -295,643.54 -4,636.29 -4,636.29 .00 -291,007.25 1.6 TOTAL SOLID WASTE CIP FUND -5,460,000.00 -10,184,148.74 -4,636.29 -4,636.29 .00 -10,179,512.45 .0% TOTAL REVENUES -5,460,000.00 -10,184,148.74 -4,636.29 -4,636.29 .00 -10,179,512.45 633 SOLID WASTE 2021 EQ LSE BOND
6331001 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6331001 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 6331001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 150
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 70 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
633 SOLID WASTE 2021 EQ LSE BOND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6333632 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 TOTAL SOLID WASTE 2021 EQ LSE .00 .00 .00 .00 .00 .00 .0% 634 SOLID WASTE DEVELOPER FEE FUND
6341001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6343632 45300 SOLID WASTE - RESID .00 .00 .00 .00 .00 .00 .0 6343632 45302 SOLID WASTE - RESID -9,000.00 -9,000.00 -1,235.52 -308.88 .00 -7,764.48 13.7 6343632 45303 SOLID WASTE - RESID .00 .00 -528.64 -132.91 .00 528.64 100.0 6343632 45304 SOLID WASTE - RESID .00 .00 -676.32 -169.08 .00 676.32 100.0 6343632 45305 SOLID WASTE - RESID .00 .00 -565.08 -141.27 .00 565.08 100.0 6343632 47100 INTEREST INC- INVEST -28,780.00 -28,780.00 665.94 .00 .00 -29,445.94 -2.3 6343633 45310 SOLID WASTE - COMMER .00 .00 .00 .00 .00 .00 .0 6343633 45315 SOLID WASTE- COMM 2C .00 .00 -1,194.00 .00 .00 1,194.00 100.0 6343633 45316 SOLID WASTE- COMM 4C -18,000.00 -18,000.00 -10,802.00 .00 .00 -7,198.00 60.0 6343633 45317 SOLID WASTE - FRONT- .00 .00 -4,165.28 .00 .00 4,165.28 100.0 TOTAL SOLID WASTE DEVELOPER FE -55,780.00 -55,780.00 -18,500.90 -752.14 .00 -37,279.10 33.2% TOTAL REVENUES -55,780.00 -55,780.00 -18,500.90 -752.14 .00 -37,279.10 638 SOLID WASTE SEC - CONT PREV FU
6381001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6383639 45150 SOLID WASTE COMTAM P -1,000.00 -1,000.00 -4.80 -1.20 .00 -995.20 .5 6383639 47100 INTEREST INC- INVEST -33,735.00 -33,735.00 1,992.40 .00 .00 -35,727.40 -5.9 TOTAL SOLID WASTE SEC - CONT P -34,735.00 -34,735.00 1,987.60 -1.20 .00 -36,722.60 -5.7% TOTAL REVENUES -34,735.00 -34,735.00 1,987.60 -1.20 .00 -36,722.60 641 PERFORMING ARTS CENTER FUND
6411001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6411001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 6415601 43100 PACC VENDOR FACILITY -239,990.00 -239,990.00 -104,497.00 -76,669.00 .00 -135,493.00 43.5 6415601 43110 PACC VENDOR CONCESSI -15,450.00 -15,450.00 .00 .00 .00 -15,450.00 .0 6415601 45320 SOLID WASTE - INDUST .00 .00 .00 .00 .00 .00 .0 6415601 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 151
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 71 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
641 PERFORMING ARTS CENTER FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 6415601 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 6415601 47300 DONATIONS AND CONTRI .00 .00 .00 .00 .00 .00 .0 6415601 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 TOTAL PERFORMING ARTS CENTER F -255,440.00 -255,440.00 -104,497.00 -76,669.00 .00 -150,943.00 40.9% TOTAL REVENUES -255,440.00 -255,440.00 -104,497.00 -76,669.00 .00 -150,943.00 651 GOLF COURSE OPERATING FUND
6511001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 6513640 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 6513640 44100 GOLF COURSE - OPERAT -6,500,000.00 -6,500,000.00 -1,091,043.04 -391,230.20 .00 -5,408,956.96 16.8 6513640 45320 SOLID WASTE - INDUST .00 .00 .00 .00 .00 .00 .0 6513640 47000 MISCELLANEOUS REVENU -265,200.00 -265,200.00 .00 .00 .00 -265,200.00 .0 6513640 47100 INTEREST INC- INVEST -225,621.00 -225,621.00 15,209.31 .00 .00 -240,830.31 -6.7 6513640 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 6513640 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 6513640 49999 INTRAFUND ADV OFFSET .00 .00 .00 .00 .00 .00 .0 TOTAL GOLF COURSE OPERATING FU -6,990,821.00 -6,990,821.00 -1,075,833.73 -391,230.20 .00 -5,914,987.27 15.4% TOTAL REVENUES -6,990,821.00 -6,990,821.00 -1,075,833.73 -391,230.20 .00 -5,914,987.27 652 GOLF COURSE CIP FUND
6523640 49300 C2242 TRANSFERS IN - .00 -600,000.00 .00 .00 .00 -600,000.00 .0 6523640 49300 C2246 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6523640 49300 C2312 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 6523640 49300 C2313 TRANSFERS IN - .00 -1,625,475.07 -12,531.11 -12,531.11 .00 -1,612,943.96 .8 TOTAL GOLF COURSE CIP FUND .00 -2,225,475.07 -12,531.11 -12,531.11 .00 -2,212,943.96 .6% TOTAL REVENUES .00 -2,225,475.07 -12,531.11 -12,531.11 .00 -2,212,943.96 701 PUBLIC LIAB & PROP INSUR ISF
7011001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7011602 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 7011602 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 7011602 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 152
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 72 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
701 PUBLIC LIAB & PROP INSUR ISF APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 7011704 43300 RENTAL REVENUE (SHOR .00 .00 .00 .00 .00 .00 .0 7011704 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 7011704 47100 INTEREST INC- INVEST -76,517.00 -76,517.00 24,581.79 .00 .00 -101,098.79 -32.1 7011704 47700 OTHER REIMBURSEMENTS .00 .00 -6,847.00 -6,847.00 .00 6,847.00 100.0 7011704 49100 LIABILITY INSURANCE -12,536,913.00 -12,536,913.00 -4,178,997.88 -1,044,749.47 .00 -8,357,915.12 33.3 TOTAL PUBLIC LIAB & PROP INSUR -12,613,430.00 -12,613,430.00 -4,161,263.09 -1,051,596.47 .00 -8,452,166.91 33.0% TOTAL REVENUES -12,613,430.00 -12,613,430.00 -4,161,263.09 -1,051,596.47 .00 -8,452,166.91 702 WORKERS COMP INSUR ISF
7021001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7021702 47100 INTEREST INC- INVEST -594,479.00 -594,479.00 14,332.28 .00 .00 -608,811.28 -2.4 7021702 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 7021702 49110 WORKERS COMP INSURAN -9,384,704.00 -9,384,704.00 -3,128,234.76 -782,058.69 .00 -6,256,469.24 33.3 TOTAL WORKERS COMP INSUR ISF -9,979,183.00 -9,979,183.00 -3,113,902.48 -782,058.69 .00 -6,865,280.52 31.2% TOTAL REVENUES -9,979,183.00 -9,979,183.00 -3,113,902.48 -782,058.69 .00 -6,865,280.52 725 CUSTOMER BILLING OPS ISF
7251001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7251211 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 7251211 49120 INTERNAL UTILITY BIL .00 .00 .00 .00 .00 .00 .0 7251623 47100 INTEREST INC- INVEST -55,270.00 -55,270.00 1,142.50 .00 .00 -56,412.50 -2.1 7251623 49120 INTERNAL UTILITY BIL -3,189,535.00 -3,189,535.00 -1,063,178.32 -265,794.58 .00 -2,126,356.68 33.3 TOTAL CUSTOMER BILLING OPS ISF -3,244,805.00 -3,244,805.00 -1,062,035.82 -265,794.58 .00 -2,182,769.18 32.7% TOTAL REVENUES -3,244,805.00 -3,244,805.00 -1,062,035.82 -265,794.58 .00 -2,182,769.18 731 INFORMATION TECHNOLOGY ISF
7311001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7311001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 7311801 47100 INTEREST INC- INVEST -271,188.00 -271,188.00 8,523.07 .00 .00 -279,711.07 -3.1 7311801 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 7311801 49130 IT INTERNAL SERVICE -15,456,407.00 -15,456,407.00 -5,152,135.64 -1,288,033.91 .00 -10,304,271.36 33.3 7311801 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 153
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 73 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
731 INFORMATION TECHNOLOGY ISF APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 7311801 61142 OTHER FINANCING-SUBS .00 .00 .00 .00 .00 .00 .0 7311802 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 7311802 49130 IT INTERNAL SERVICE .00 .00 .00 .00 .00 .00 .0 7311803 49130 IT INTERNAL SERVICE .00 .00 .00 .00 .00 .00 .0 7311803 61142 OTHER FINANCING-SUBS .00 .00 .00 .00 .00 .00 .0 7311804 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 7311804 49130 IT INTERNAL SERVICE .00 .00 .00 .00 .00 .00 .0 7311804 61142 OTHER FINANCING-SUBS .00 .00 .00 .00 .00 .00 .0 7311805 49130 IT INTERNAL SERVICE -1,201,458.00 -1,201,458.00 -400,485.84 -100,121.46 .00 -800,972.16 33.3 TOTAL INFORMATION TECHNOLOGY I -16,929,053.00 -16,929,053.00 -5,544,098.41 -1,388,155.37 .00 -11,384,954.59 32.7% TOTAL REVENUES -16,929,053.00 -16,929,053.00 -5,544,098.41 -1,388,155.37 .00 -11,384,954.59 732 IT CAPITAL
7321801 47100 INTEREST INC- INVEST .00 .00 .00 .00 .00 .00 .0 7321801 49300 C1404 TRANSFERS IN - .00 -289,103.36 .00 .00 .00 -289,103.36 .0 7321805 49300 C2315 TRANSFERS IN - .00 .00 .00 .00 .00 .00 .0 TOTAL IT CAPITAL .00 -289,103.36 .00 .00 .00 -289,103.36 .0% TOTAL REVENUES .00 -289,103.36 .00 .00 .00 -289,103.36
735 FACILITIES MAINTENANCE ISF
7351001 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 7351001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7351001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 7351001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 7353740 43130 LEASED SPACE - CELLU .00 .00 -3,751.06 -3,751.06 .00 3,751.06 100.0 7353740 43260 MISCELLANEOUS FEES .00 .00 .00 .00 .00 .00 .0 7353740 43300 RENTAL REVENUE (SHOR -39,609.00 -39,609.00 -7,502.12 .00 .00 -32,106.88 18.9 7353740 43400 DAMAGE REIMBURSEMENT .00 .00 .00 .00 .00 .00 .0 7353740 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 7353740 47100 INTEREST INC- INVEST -70,594.00 -70,594.00 2,941.33 .00 .00 -73,535.33 -4.2 7353740 47700 OTHER REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .0 7353740 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 7353740 49000 C1810 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 7353740 49000 C2019 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 7353740 49000 C2043 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 7353740 49000 C2251 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 154
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 74 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
735 FACILITIES MAINTENANCE ISF APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 7353740 49000 C2305 TRANSFERS IN (L .00 .00 .00 .00 .00 .00 .0 7353740 49140 FACILITIES INTERNAL -8,844,071.00 -8,844,071.00 -2,948,023.72 -737,005.93 .00 -5,896,047.28 33.3 7353740 61130 LEASE CLEARING (LESS .00 .00 .00 .00 .00 .00 .0 7353740 61131 LEASE REVENUE GASB 8 .00 .00 .00 .00 .00 .00 .0 7353740 61134 INTEREST INCOME - GA .00 .00 .00 .00 .00 .00 .0 TOTAL FACILITIES MAINTENANCE I -8,954,274.00 -8,954,274.00 -2,956,335.57 -740,756.99 .00 -5,997,938.43 33.0% TOTAL REVENUES -8,954,274.00 -8,954,274.00 -2,956,335.57 -740,756.99 .00 -5,997,938.43 736 FACILITIES CAPITAL
7363740 49300 C2604 TRANSFERS IN - -1,100,000.00 -1,100,000.00 .00 .00 .00 -1,100,000.00 .0 7363740 49300 C2605 TRANSFERS IN - -100,000.00 -100,000.00 .00 .00 .00 -100,000.00 .0 TOTAL FACILITIES CAPITAL -1,200,000.00 -1,200,000.00 .00 .00 .00 -1,200,000.00 .0% TOTAL REVENUES -1,200,000.00 -1,200,000.00 .00 .00 .00 -1,200,000.00 741 FLEET SERVICES ISF
7411001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7411001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 7413750 43400 DAMAGE REIMBURSEMENT -31,000.00 -31,000.00 -17,863.52 .00 .00 -13,136.48 57.6 7413750 47000 MISCELLANEOUS REVENU -18,000.00 -18,000.00 -2,645.16 -2,645.16 .00 -15,354.84 14.7 7413750 47100 INTEREST INC- INVEST -2,968.00 -2,968.00 -1,620.00 .00 .00 -1,348.00 54.6 7413750 47700 OTHER REIMBURSEMENTS .00 .00 -20.23 .00 .00 20.23 100.0 7413750 47800 SALES OF ASSETS -2,083.00 -2,083.00 -324.65 .00 .00 -1,758.35 15.6 7413750 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 7413750 49150 FLEET-EQUIPMENT MAIN -10,489,711.00 -10,489,711.00 -2,996,084.47 -852,794.23 .00 -7,493,626.53 28.6 TOTAL FLEET SERVICES ISF -10,543,762.00 -10,543,762.00 -3,018,558.03 -855,439.39 .00 -7,525,203.97 28.6% TOTAL REVENUES -10,543,762.00 -10,543,762.00 -3,018,558.03 -855,439.39 .00 -7,525,203.97 742 FLEET REPLACEMENT FUND
7421001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 7423750 47100 INTEREST INC- INVEST -25,554.00 -25,554.00 526.44 .00 .00 -26,080.44 -2.1 7423750 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 TOTAL FLEET REPLACEMENT FUND -25,554.00 -25,554.00 526.44 .00 .00 -26,080.44 -2.1% TOTAL REVENUES -25,554.00 -25,554.00 526.44 .00 .00 -26,080.44 155
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 75 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
801 COFA DEBT SERVICE FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 801 COFA DEBT SERVICE FUND
8011001 47110 OTHER INTEREST INCOM .00 .00 -568.01 -568.01 .00 568.01 100.0 8011001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 8011001 47900 PROCEEDS FROM SALE O .00 .00 .00 .00 .00 .00 .0 8011001 49000 TRANSFERS IN (LABOR) .00 .00 .00 .00 .00 .00 .0 8011001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 8011001 49900 TRANSFER IN - DEBT -5,667,701.00 -5,667,701.00 -453,657.15 -444,750.00 .00 -5,214,043.85 8.0 8011001 49900 C1844 TRANSFER IN - D .00 .00 .00 .00 .00 .00 .0 8011001 49900 C1845 TRANSFER IN - D .00 .00 .00 .00 .00 .00 .0 8011001 49900 M1905 TRANSFER IN - D .00 .00 .00 .00 .00 .00 .0 8013101 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 8013101 49900 TRANSFER IN - DEBT .00 .00 .00 .00 .00 .00 .0 8013101 49900 M1805 TRANSFER IN - D -1,665,250.00 -1,665,250.00 .00 .00 .00 -1,665,250.00 .0 TOTAL COFA DEBT SERVICE FUND -7,332,951.00 -7,332,951.00 -454,225.16 -445,318.01 .00 -6,878,725.84 6.2% TOTAL REVENUES -7,332,951.00 -7,332,951.00 -454,225.16 -445,318.01 .00 -6,878,725.84 850 RIVERPARK JPA FUND
8501001 47100 INTEREST INC- INVEST -31,918.00 -31,918.00 729.50 .00 .00 -32,647.50 -2.3 8501001 47130 UNREALIZED GAIN (LOS .00 .00 .00 .00 .00 .00 .0 TOTAL RIVERPARK JPA FUND -31,918.00 -31,918.00 729.50 .00 .00 -32,647.50 -2.3% TOTAL REVENUES -31,918.00 -31,918.00 729.50 .00 .00 -32,647.50 991 GOVERNMENTAL CAPITAL ASSETS FD
9911001 43210 PARKING FINES .00 .00 .00 .00 .00 .00 .0
9911001 47000 MISCELLANEOUS REVENU .00 .00 .00 .00 .00 .00 .0 9911001 47300 DONATIONS AND CONTRI .00 .00 .00 .00 .00 .00 .0 9911001 47800 SALES OF ASSETS .00 .00 .00 .00 .00 .00 .0 9911001 49300 TRANSFERS IN - CIP .00 .00 .00 .00 .00 .00 .0 9911001 61130 LEASE CLEARING (LESS .00 .00 .00 .00 .00 .00 .0 9911001 61131 LEASE REVENUE GASB 8 .00 .00 .00 .00 .00 .00 .0 9911001 61134 INTEREST INCOME - GA .00 .00 .00 .00 .00 .00 .0 9911001 61135 NONLEASE COMPONENT I .00 .00 .00 .00 .00 .00 .0 9911001 61142 OTHER FINANCING-SUBS .00 .00 .00 .00 .00 .00 .0 156
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:42
User: jim.costello
Program ID: glytdbud

Page 76 ends

OCTOBER 2025 REVENUE
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
991 GOVERNMENTAL CAPITAL ASSETS FD APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 9912131 61142 OTHER FINANCING-SUBS .00 .00 .00 .00 .00 .00 .0 TOTAL GOVERNMENTAL CAPITAL ASS .00 .00 .00 .00 .00 .00 .0% GRAND TOTAL -701,934,108.00***************-155,175,993.33 -63,134,846.32 .00*************** 12.4% ** END OF REPORT - Generated by James Costello **
157
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 1 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 101 GENERAL FUND
50000 SALARIES - REGULAR 97,674,682.00 97,641,818.00 27,319,828.34 9,916,305.60 .00 70,321,989.66 28.0% 50100 SALARIES - TEMPORARY 2,194,121.00 2,223,911.75 698,986.37 226,836.70 .00 1,524,925.38 31.4% 50168 LEAVE BANK CASH OUT .00 -984.00 .00 .00 .00 -984.00 .0% 50200 OVERTIME WAGES 4,408,305.00 4,434,305.00 2,380,633.89 722,421.98 .00 2,053,671.11 53.7% 50210 OVERTIME-FLSA PUBLIC SAFET 175,000.00 175,000.00 123,045.54 49,200.57 .00 51,954.46 70.3% 50220 STATION COVERAGE OT 5,702,460.00 5,702,460.00 2,175,999.79 759,093.58 .00 3,526,460.21 38.2% 50230 CALLBACK 1,060,000.00 1,060,000.00 282,537.11 101,531.00 .00 777,462.89 26.7% 50400 VAC SICK COMP BUYBACK .00 .00 -16.45 .00 .00 16.45 100.0% 50410 WORKERS COMP SALARY CONTIN .00 .00 446,619.32 139,315.57 .00 -446,619.32 100.0% 50900 VACANCY SAVINGS -10,985,104.00 -10,985,104.00 .00 .00 .00 -10,985,104.00 .0% 51000 CALPERS PENSION NORMAL COS 9,621,723.00 9,611,401.00 1,365,725.08 943,933.76 .00 8,245,675.92 14.2% 51005 CALPERS PENS CARMAN NORMAL .00 .00 9,927.68 48,750.77 .00 -9,927.68 100.0% 51010 CALPERS PENSION UAL 6,315,862.00 6,315,862.00 2,105,287.32 526,321.83 .00 4,210,574.68 33.3% 51020 CALPERS UAL - PUBLIC SAFET 3,999,490.00 3,999,490.00 1,333,163.32 333,290.83 .00 2,666,326.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA 431,171.00 432,244.21 460,534.02 -448,819.33 .00 -28,289.81 106.5% 51040 EARLY RETIREMENT INCENTIVE 38,450.00 38,450.00 38,450.06 .00 .00 -.06 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 21,017,677.00 20,999,237.43 5,600,848.07 2,018,729.69 .00 15,398,389.36 26.7% 51161 VAC/SICK ACCRUAL 2,092,537.00 2,091,137.00 618,234.20 221,622.63 .00 1,472,902.80 29.6% 51168 SURVIVOR BENEFITS .00 .00 225.00 .00 .00 -225.00 100.0% 51200 OPOA RETIREE MEDICAL PLAN 1,955,871.00 1,955,871.00 995,758.52 495,420.86 .00 960,112.48 50.9% 51210 RETIREE HEALTH INS PLAN 622,309.00 622,309.00 265,191.08 62,034.86 .00 357,117.92 42.6% 51300 WORKERS COMPENSATION 7,207,537.00 7,207,537.00 2,402,512.28 600,628.07 .00 4,805,024.72 33.3% 51400 AUTO ALLOWANCE 49,470.00 49,470.00 15,490.89 5,638.86 .00 33,979.11 31.3% 51410 UNIFORM ALLOWANCE 52,549.00 52,549.00 44,674.79 42,896.04 .00 7,874.21 85.0% 52000 POSTAGE 67,206.00 67,706.00 17,114.37 5,097.87 16,415.08 34,176.55 49.5% 52100 CHEMICALS 140,873.00 140,873.00 39,070.44 .00 15,587.08 86,215.48 38.8% 52200 BROCHURES & PUBLICATIONS 63,757.00 63,757.00 7,821.28 461.50 21,922.88 34,012.84 46.7% 52300 UNIFORMS 372,626.00 372,626.00 73,786.80 32,409.00 263,882.89 34,956.31 90.6% 52310 TRAINING-WORKSHOP-MTGS 625,444.00 626,944.00 74,741.85 12,287.75 75,980.31 476,221.84 24.0% 52320 MILEAGE REIMBURSEMENTS 2,829.00 2,829.00 322.98 307.16 .00 2,506.02 11.4% 52330 EDUCATION REIMBURSEMENT 34,714.00 34,714.00 13,187.44 1,160.00 .00 21,526.56 38.0% 52340 MEMBERSHIPS 375,481.00 375,481.00 246,593.77 10,000.00 .00 128,887.23 65.7% 52350 OTHER EXPENSE REIMB 71,776.00 98,026.00 14,223.39 4,677.05 .00 83,802.61 14.5% 52400 MINOR EQUIPMENT 991,161.00 996,161.00 242,416.35 101,116.99 370,569.50 383,175.15 61.5% 52500 COMMUNITY ACTIVITIES EXP 219,366.00 219,366.00 51,158.80 10,000.00 12,000.00 156,207.20 28.8% 52600 SUPPLIES CUSTODIAL 154,500.00 154,500.00 17,816.07 5,191.16 49,646.95 87,036.98 43.7% 52610 SUPPLIES SAFETY 307,117.00 307,117.00 34,673.44 5,920.33 71,415.44 201,028.12 34.5% 52620 SUPPLIES OTHER 504,923.00 504,923.00 90,551.67 16,817.70 181,475.83 232,895.50 53.9% 52900 MISC SUPPLIES 1,426,492.00 1,429,092.00 132,323.76 51,777.43 715,921.41 580,846.83 59.4% 53000 SOFTWARE EXPENSE 38,038.00 38,038.00 16,107.33 8,506.12 796.79 21,133.88 44.4% 158
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 2 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53001 SOFTWARE SUBSCRIPTION 19,500.00 19,500.00 22,456.00 .00 13,288.00 -16,244.00 183.3% 53010 SERVICES PRINTING BINDING 113,628.00 113,628.00 6,811.35 1,806.68 37,618.01 69,198.64 39.1% 53020 INTERNAL PHOTOCOPING COSTS 96,981.00 100,561.00 16,662.67 219.98 1,372.63 82,525.70 17.9% 53110 SERVICES MEDICAL 31,957.00 31,957.00 6,210.00 5,048.00 38.60 25,708.40 19.6% 53200 PROF SERVICES - OTHER 18,005,263.00 21,101,653.60 3,616,926.47 931,861.14 9,469,062.57 8,015,664.56 62.0% 53210 SERVICES AUDIT 285,000.00 285,000.00 71,796.75 24,212.50 185,208.25 27,995.00 90.2% 53220 SERVICES LEGAL SERVICES 824,142.00 829,142.00 127,172.41 24,333.30 349,824.33 352,145.26 57.5% 53230 ANIMAL SHELTER 2,732,634.00 2,732,634.00 .00 .00 .00 2,732,634.00 .0% 53250 ADVERTISING 47,111.00 47,111.00 4,225.00 .00 11,775.00 31,111.00 34.0% 53260 LEGAL ADVOCACY 82,416.00 82,416.00 20,604.00 4,200.00 61,812.00 .00 100.0% 53300 CONTRACT ELECTIONS EXPNS 100,000.00 100,000.00 .00 .00 .00 100,000.00 .0% 53310 COUNTY PROP TAX ADMIN CHG 545,500.00 545,500.00 .00 .00 .00 545,500.00 .0% 53400 PROFESSIONAL SERVICES - HR 80,000.00 80,000.00 15,247.50 1,120.00 9,216.00 55,536.50 30.6% 53410 BACKGROUND CHECKING 261,557.00 261,557.00 116,308.00 26,208.40 88,692.00 56,557.00 78.4% 53500 BANK CHARGES 224,810.00 224,810.00 10,991.60 1,409.23 36,034.43 177,783.97 20.9% 53510 SERVICE FINES & FEES .00 .00 770.00 .00 .00 -770.00 100.0% 53710 PRIOR YEAR REFUNDS .00 900.00 .00 .00 .00 900.00 .0% 54010 UTILITY EXPENSE-ELECTRIC 2,811,881.00 2,811,881.00 729,705.31 72,528.38 .00 2,082,175.69 26.0% 54020 UTILITY EXPENSE - GAS 66,625.00 66,625.00 16,894.72 7,531.02 .00 49,730.28 25.4% 54030 UTILITY EXPENSE- WASTEWATE 115,532.00 115,532.00 39,552.03 9,497.32 .00 75,979.97 34.2% 54040 UTILITY EXPENSE WATER 1,678,757.00 1,678,757.00 748,742.64 197,627.45 .00 930,014.36 44.6% 54050 UTIL EXP REFUSE AND DISPOS 479,760.00 479,760.00 150,183.97 55,748.50 .00 329,576.03 31.3% 54070 INTERNET CHARGES 3,606.00 3,606.00 99.28 99.28 .00 3,506.72 2.8% 54080 TELEPHONE CHGS 618,463.00 619,083.00 120,891.66 18,360.10 18,221.54 479,969.80 22.5% 55010 BUILDING MAINT & REPAIR 189,570.00 189,570.00 9,161.31 3,400.56 35,300.86 145,107.83 23.5% 55020 EQUIPMENT MAINTENANCE 119,284.00 119,284.00 25,271.68 17,282.10 92,657.79 1,354.53 98.9% 55030 VEHICLE MAINTENANCE 62,209.00 62,209.00 20,731.75 7,767.75 48,419.00 -6,941.75 111.2% 56010 CAPEX - BUILDINGS .00 39,000.00 .00 .00 .00 39,000.00 .0% 56030 CAPEX - VEHICLES 180,000.00 731,867.88 54,603.15 .00 32,761.89 644,502.84 11.9% 56040 CAPEX - MACHINERY/EQUIP 10,000.00 219,529.02 68,829.10 .00 .00 150,699.92 31.4% 57000 RENTALS & LEASES 2,924,270.00 2,925,347.00 616,706.65 145,059.63 2,363,438.95 -54,798.60 101.9% 57110 TAXES AND FILING FEES 9,000.00 9,000.00 9,785.00 .00 .00 -785.00 108.7% 57300 LEASE PMT CAP GROWTH FEES 973,883.00 973,883.00 174,685.70 174,685.70 .00 799,197.30 17.9% 57400 CONTRIBUTION TO OTHER FND 95,000.00 95,000.00 95,000.00 .00 .00 .00 100.0% 57410 CONTRIBUTION TO OTHER GOV 163,856.00 163,856.00 .00 .00 163,855.42 .58 100.0% 57800 FOR CONTINGENCIES 2,092,873.00 3,193,272.61 .00 .00 .00 3,193,272.61 .0% 59000 TRANSFERS OUT (LABOR) .00 .00 897.68 .00 .00 -897.68 100.0% 59200 IT & DATA PROCESSING CHGS 9,916,201.00 9,916,201.00 3,305,400.32 826,350.08 .00 6,610,800.68 33.3% 59300 LIABILITY INSURANCE CHGS 8,684,390.00 8,684,390.00 2,894,796.72 723,699.18 .00 5,789,593.28 33.3% 59400 TELEPHONE CHGS HIPC 822,238.00 822,238.00 274,079.24 68,519.81 .00 548,158.76 33.3% 59500 FLEET EQUIP MAINT ISF CHG 5,220,048.00 5,220,048.00 1,545,968.45 427,954.71 .00 3,674,079.55 29.6% 59700 FACILITY CHG MAINTENANCE 7,300,692.00 7,300,692.00 2,433,564.04 608,391.01 .00 4,867,127.96 33.3% 59800 TRANSFERS OUT - CIP 10,079,000.00 40,265,100.95 1,348,364.01 1,348,364.01 .00 38,916,736.94 3.3% 59810 TRANSFERS OUT - CITY MATCH 49,624.00 72,172.92 48.40 48.40 .00 72,124.52 .1% 159
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 3 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59900 TRANSFERS OUT - DEBT 3,973,182.00 3,973,182.00 175,110.21 166,203.06 .00 3,798,071.79 4.4% 59910 TRANSFERS OUT - STORM WATE 1,785,840.00 1,785,840.00 315,973.76 .00 .00 1,469,866.24 17.7% 59920 INTERFND TRNSFRS OUT- SP. 419,369.00 419,369.00 34,372.94 34,372.94 .00 384,996.06 8.2% 59930 TRANSFERS OUT - TRAFFIC SA 330,000.00 330,000.00 42,148.78 .00 .00 287,851.22 12.8% TOTAL GENERAL FUND 243,656,065.00 278,901,783.37 69,043,316.21 22,964,794.15 14,814,211.43 195,044,255.73 30.1% 104 HALF CENT SALES TAX - MEAS O
50000 SALARIES - REGULAR 390,992.00 390,992.00 121,714.06 41,535.14 .00 269,277.94 31.1% 50100 SALARIES - TEMPORARY 266,928.00 309,552.00 165,030.68 63,477.78 .00 144,521.32 53.3% 50200 OVERTIME WAGES .00 .00 2,319.87 1,678.44 .00 -2,319.87 100.0% 50400 VAC SICK COMP BUYBACK .00 .00 311.78 .00 .00 -311.78 100.0% 51000 CALPERS PENSION NORMAL COS 32,237.00 32,237.00 11,570.76 4,061.80 .00 20,666.24 35.9% 51010 CALPERS PENSION UAL 52,143.00 52,143.00 17,381.00 4,345.25 .00 34,762.00 33.3% 51030 RETIREMENT ENHANCEMENT PLA 1,536.00 1,536.00 8,062.40 1,321.93 .00 -6,526.40 524.9% 51160 CITY PAID EMPLOYEE BENEFIT 113,989.00 116,312.00 33,532.00 10,957.64 .00 82,780.00 28.8% 51161 VAC/SICK ACCRUAL 7,000.00 7,000.00 2,606.10 858.25 .00 4,393.90 37.2% 51210 RETIREE HEALTH INS PLAN .00 .00 342.78 86.72 .00 -342.78 100.0% 51300 WORKERS COMPENSATION 19,626.00 19,626.00 6,541.96 1,635.49 .00 13,084.04 33.3% 52000 POSTAGE 3,000.00 3,000.00 .00 .00 .00 3,000.00 .0% 52300 UNIFORMS 4,500.00 4,500.00 465.57 465.57 1,324.98 2,709.45 39.8% 52400 MINOR EQUIPMENT 279,081.00 318,721.07 174,993.59 53,460.70 284,056.78 -140,329.30 144.0% 52600 SUPPLIES CUSTODIAL 11,000.00 11,000.00 .00 .00 .00 11,000.00 .0% 52620 SUPPLIES OTHER 20,125.00 20,125.00 4,901.40 4,856.29 2,500.00 12,723.60 36.8% 52900 MISC SUPPLIES 4,000.00 4,000.00 279.32 279.32 1,720.68 2,000.00 50.0% 53002 IT MAINT/SUPPORT - ANNUAL .00 .00 .00 .00 3,543.12 -3,543.12 100.0% 53010 SERVICES PRINTING BINDING 28,000.00 28,000.00 .00 .00 27,335.68 664.32 97.6% 53200 PROF SERVICES - OTHER 768,430.00 820,705.57 54,867.04 18,434.12 215,503.05 550,335.48 32.9% 53210 SERVICES AUDIT 5,400.00 5,400.00 .00 .00 .00 5,400.00 .0% 53600 HOUSING ASSIST LOAN GRANT .00 119,213.70 36,455.70 .00 .00 82,758.00 30.6% 54010 UTILITY EXPENSE-ELECTRIC 4,209.00 4,209.00 481.49 116.28 .00 3,727.51 11.4% 54030 UTILITY EXPENSE- WASTEWATE .00 .00 749.33 178.16 .00 -749.33 100.0% 54040 UTILITY EXPENSE WATER .00 .00 70,003.68 17,023.86 .00 -70,003.68 100.0% 54050 UTIL EXP REFUSE AND DISPOS .00 .00 6,071.99 1,519.11 .00 -6,071.99 100.0% 54080 TELEPHONE CHGS 500.00 500.00 1,315.73 .00 .00 -815.73 263.1% 56040 CAPEX - MACHINERY/EQUIP 2,000.00 2,000.00 .00 .00 .00 2,000.00 .0% 57400 CONTRIBUTION TO OTHER FND 3,838.00 3,838.00 .00 .00 .00 3,838.00 .0% 57500 PRINCIPAL PAYMENTS 1,005,000.00 1,005,000.00 .00 .00 .00 1,005,000.00 .0% 57510 INTEREST EXPENSE 346,341.00 346,341.00 .00 .00 .00 346,341.00 .0% 59200 IT & DATA PROCESSING CHGS 40,264.00 40,264.00 13,421.32 3,355.33 .00 26,842.68 33.3% 59300 LIABILITY INSURANCE CHGS 35,395.00 35,395.00 11,798.32 2,949.58 .00 23,596.68 33.3% 160
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 4 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59500 FLEET EQUIP MAINT ISF CHG 2,861.00 2,861.00 32,233.96 3,912.72 .00 -29,372.96 1126.7% 59600 INDIRECT PRORATED CST CHG 67,727.00 67,727.00 22,575.64 5,643.91 .00 45,151.36 33.3% 59800 TRANSFERS OUT - CIP 22,530,000.00 40,466,499.73 199,686.49 199,686.49 .00 40,266,813.24 .5% 59810 TRANSFERS OUT - CITY MATCH .00 24,115.18 .00 .00 .00 24,115.18 .0% 59900 TRANSFERS OUT - DEBT 1,665,250.00 1,665,250.00 .00 .00 .00 1,665,250.00 .0% 59940 TRANSFERS OUT - MEASURE O 1,514,671.00 1,514,671.00 440,421.00 110,105.25 .00 1,074,250.00 29.1% TOTAL HALF CENT SALES TAX - ME 29,226,043.00 47,442,734.25 1,440,134.96 551,945.13 535,984.29 45,466,615.00 4.2% 105 STREET MAINTENANCE (IUF) FUND
59800 TRANSFERS OUT - CIP .00 15,822.88 .01 .01 .00 15,822.87 .0% TOTAL STREET MAINTENANCE (IUF) .00 15,822.88 .01 .01 .00 15,822.87 .0% 114 STORM WATER MANAGEMENT FUND
50000 SALARIES - REGULAR 433,351.00 433,351.00 110,315.65 30,386.84 .00 323,035.35 25.5% 50100 SALARIES - TEMPORARY .00 .00 183.85 183.85 .00 -183.85 100.0% 50200 OVERTIME WAGES 50,000.00 50,000.00 12,256.05 5,946.21 .00 37,743.95 24.5% 51000 CALPERS PENSION NORMAL COS 43,206.00 43,206.00 10,246.73 3,267.08 .00 32,959.27 23.7% 51010 CALPERS PENSION UAL 61,846.00 61,846.00 20,615.32 5,153.83 .00 41,230.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA 1,727.00 1,727.00 1,557.17 -3,573.23 .00 169.83 90.2% 51160 CITY PAID EMPLOYEE BENEFIT 117,655.00 117,655.00 17,931.58 3,389.97 .00 99,723.42 15.2% 51161 VAC/SICK ACCRUAL 9,383.00 9,383.00 2,396.89 706.00 .00 6,986.11 25.5% 51210 RETIREE HEALTH INS PLAN .00 .00 238.76 66.14 .00 -238.76 100.0% 51300 WORKERS COMPENSATION 28,112.00 28,112.00 9,370.64 2,342.66 .00 18,741.36 33.3% 52100 CHEMICALS 40,000.00 40,000.00 .00 .00 23,219.71 16,780.29 58.0% 52310 TRAINING-WORKSHOP-MTGS 1,500.00 1,500.00 .00 .00 .00 1,500.00 .0% 52400 MINOR EQUIPMENT 20,000.00 20,000.00 2,490.02 .00 4,500.00 13,009.98 35.0% 53200 PROF SERVICES - OTHER 700,000.00 700,000.00 156,195.43 21,992.05 344,839.08 198,965.49 71.6% 54010 UTILITY EXPENSE-ELECTRIC 2,500.00 2,500.00 710.74 174.23 .00 1,789.26 28.4% 54050 UTIL EXP REFUSE AND DISPOS 294,000.00 294,000.00 103,711.32 .00 .00 190,288.68 35.3% 54090 UNLEADED FUEL 5,000.00 5,000.00 .00 .00 10,000.00 -5,000.00 200.0% 55030 VEHICLE MAINTENANCE .00 .00 594.95 .00 .00 -594.95 100.0% 57000 RENTALS & LEASES 75,000.00 75,000.00 5,761.06 2,440.58 42,303.64 26,935.30 64.1% 57110 TAXES AND FILING FEES 60,000.00 60,000.00 .00 .00 .00 60,000.00 .0% 59200 IT & DATA PROCESSING CHGS 58,670.00 58,670.00 19,556.64 4,889.16 .00 39,113.36 33.3% 59300 LIABILITY INSURANCE CHGS 51,420.00 51,420.00 17,140.00 4,285.00 .00 34,280.00 33.3% 59500 FLEET EQUIP MAINT ISF CHG 2,854.00 2,854.00 182.28 18.50 .00 2,671.72 6.4% 161
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 5 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59600 INDIRECT PRORATED CST CHG 53,219.00 53,219.00 17,739.68 4,434.92 .00 35,479.32 33.3% TOTAL STORM WATER MANAGEMENT F 2,109,443.00 2,109,443.00 509,194.76 86,103.79 424,862.43 1,175,385.81 44.3% 119 PUBLIC SAFETY RETIREMENT FUND
51005 CALPERS PENS CARMAN NORMAL 9,371,270.00 9,371,270.00 616,852.80 908,489.65 .00 8,754,417.20 6.6% 51020 CALPERS UAL - PUBLIC SAFET 13,015,527.00 13,015,527.00 4,338,509.00 1,084,627.25 .00 8,677,018.00 33.3% 53310 COUNTY PROP TAX ADMIN CHG 167,363.00 167,363.00 .00 .00 .00 167,363.00 .0% TOTAL PUBLIC SAFETY RETIREMENT 22,554,160.00 22,554,160.00 4,955,361.80 1,993,116.90 .00 17,598,798.20 22.0% 120 MAINT ASSMNT DIST
50000 SALARIES - REGULAR 1,400,574.00 1,400,574.00 397,378.62 168,285.90 .00 1,003,195.38 28.4% 50100 SALARIES - TEMPORARY 20,000.00 20,000.00 .00 .00 .00 20,000.00 .0% 50200 OVERTIME WAGES 383,000.00 383,000.00 48,524.66 16,468.72 .00 334,475.34 12.7% 51000 CALPERS PENSION NORMAL COS 139,637.00 139,637.00 33,017.80 14,625.83 .00 106,619.20 23.6% 51005 CALPERS PENS CARMAN NORMAL .00 .00 2,318.18 2,144.35 .00 -2,318.18 100.0% 51010 CALPERS PENSION UAL 189,530.00 189,530.00 63,176.68 15,794.17 .00 126,353.32 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 3,740.96 1,447.59 .00 -3,740.96 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 357,501.00 357,501.00 89,906.79 33,920.73 .00 267,594.21 25.1% 51161 VAC/SICK ACCRUAL 30,322.00 30,322.00 8,626.60 3,343.28 .00 21,695.40 28.4% 51210 RETIREE HEALTH INS PLAN .00 .00 2,432.64 919.62 .00 -2,432.64 100.0% 51300 WORKERS COMPENSATION 82,926.00 82,926.00 27,642.00 6,910.50 .00 55,284.00 33.3% 52200 BROCHURES & PUBLICATIONS 5,000.00 5,000.00 1,093.36 1,093.36 6,056.64 -2,150.00 143.0% 52300 UNIFORMS 7,500.00 7,500.00 .00 .00 13,700.00 -6,200.00 182.7% 52310 TRAINING-WORKSHOP-MTGS 25,000.00 25,000.00 300.00 .00 25,000.00 -300.00 101.2% 52400 MINOR EQUIPMENT 96,500.00 96,500.00 8,455.31 3,414.36 112,669.57 -24,624.88 125.5% 52600 SUPPLIES CUSTODIAL 38,000.00 38,000.00 7,951.48 3,569.53 39,048.52 -9,000.00 123.7% 52610 SUPPLIES SAFETY 500.00 500.00 .00 .00 247.70 252.30 49.5% 52900 MISC SUPPLIES 188,500.00 188,500.00 15,975.43 10,995.11 74,642.92 97,881.65 48.1% 53200 PROF SERVICES - OTHER 6,591,301.00 6,593,619.00 683,627.21 205,076.54 3,621,820.80 2,288,170.99 65.3% 53310 COUNTY PROP TAX ADMIN CHG 21,407.00 21,407.00 40.35 40.35 .00 21,366.65 .2% 54010 UTILITY EXPENSE-ELECTRIC 242,385.00 242,385.00 57,975.86 16,708.62 .00 184,409.14 23.9% 54030 UTILITY EXPENSE- WASTEWATE 7,300.00 7,300.00 3,802.17 946.68 .00 3,497.83 52.1% 54040 UTILITY EXPENSE WATER 981,819.00 981,819.00 420,507.07 68,632.20 .00 561,311.93 42.8% 54050 UTIL EXP REFUSE AND DISPOS 22,100.00 22,100.00 7,067.30 1,772.64 .00 15,032.70 32.0% 54080 TELEPHONE CHGS 20,400.00 20,400.00 3,643.43 593.61 .00 16,756.57 17.9% 57000 RENTALS & LEASES 125,000.00 125,000.00 26,202.02 .00 5,149.66 93,648.32 25.1% 162
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 6 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59020 TRANSFERS OUT - INTRAFUND 2,995,920.00 2,995,920.00 596,891.72 596,891.72 .00 2,399,028.28 19.9% 59025 TRANSFERS OUT - INTERFUND 369,509.00 369,509.00 5,000.00 .00 .00 364,509.00 1.4% 59200 IT & DATA PROCESSING CHGS 179,841.00 179,841.00 59,947.00 14,986.75 .00 119,894.00 33.3% 59300 LIABILITY INSURANCE CHGS 144,153.00 144,153.00 48,051.00 12,012.75 .00 96,102.00 33.3% 59400 TELEPHONE CHGS HIPC 4,922.00 4,922.00 1,640.64 410.16 .00 3,281.36 33.3% 59500 FLEET EQUIP MAINT ISF CHG 62,672.00 62,672.00 16,679.06 5,176.88 .00 45,992.94 26.6% 59600 INDIRECT PRORATED CST CHG 206,671.00 206,671.00 68,890.32 17,222.58 .00 137,780.68 33.3% 59700 FACILITY CHG MAINTENANCE 28,445.00 28,445.00 9,481.68 2,370.42 .00 18,963.32 33.3% 59800 TRANSFERS OUT - CIP 330,000.00 1,547,546.19 1,900.34 1,900.34 .00 1,545,645.85 .1% TOTAL MAINT ASSMNT DIST 15,298,335.00 16,518,199.19 2,721,887.68 1,227,675.29 3,898,335.81 9,897,975.70 40.1% 181 STATE GAS TAX FUND
50000 SALARIES - REGULAR 1,358,559.00 1,358,559.00 386,736.64 157,230.57 .00 971,822.36 28.5% 50100 SALARIES - TEMPORARY .00 .00 12,053.55 3,860.16 .00 -12,053.55 100.0% 50200 OVERTIME WAGES 60,000.00 60,000.00 15,336.71 3,260.59 .00 44,663.29 25.6% 51000 CALPERS PENSION NORMAL COS 135,448.00 135,448.00 34,088.80 12,714.09 .00 101,359.20 25.2% 51010 CALPERS PENSION UAL 219,793.00 219,793.00 73,264.32 18,316.08 .00 146,528.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA 7,774.00 7,774.00 7,048.52 -10,961.31 .00 725.48 90.7% 51160 CITY PAID EMPLOYEE BENEFIT 391,222.00 391,222.00 108,378.27 39,890.10 .00 282,843.73 27.7% 51161 VAC/SICK ACCRUAL 29,412.00 29,412.00 8,129.72 2,943.23 .00 21,282.28 27.6% 51210 RETIREE HEALTH INS PLAN 23,960.00 23,960.00 8,762.38 1,869.89 .00 15,197.62 36.6% 51300 WORKERS COMPENSATION 89,297.00 89,297.00 29,765.68 7,441.42 .00 59,531.32 33.3% 51400 AUTO ALLOWANCE 420.00 420.00 133.81 48.45 .00 286.19 31.9% 52310 TRAINING-WORKSHOP-MTGS 2,500.00 2,500.00 90.00 .00 .00 2,410.00 3.6% 52400 MINOR EQUIPMENT 163,860.00 163,860.00 36,464.85 5,393.78 73,713.02 53,682.13 67.2% 52900 MISC SUPPLIES 1,473.00 1,473.00 1,293.00 .00 .00 180.00 87.8% 53020 INTERNAL PHOTOCOPING COSTS 1,200.00 1,200.00 78.95 .00 .00 1,121.05 6.6% 53200 PROF SERVICES - OTHER 506,000.00 506,000.00 100,858.88 69,691.26 238,102.75 167,038.37 67.0% 54010 UTILITY EXPENSE-ELECTRIC 221,683.00 221,683.00 73,402.23 19,852.67 .00 148,280.77 33.1% 54080 TELEPHONE CHGS 10,000.00 10,000.00 3,485.47 .00 .00 6,514.53 34.9% 57000 RENTALS & LEASES 50,000.00 50,000.00 .00 .00 31,000.00 19,000.00 62.0% 57500 PRINCIPAL PAYMENTS 805,000.00 805,000.00 805,000.00 .00 .00 .00 100.0% 57510 INTEREST EXPENSE 509,275.00 509,275.00 260,675.00 .00 .00 248,600.00 51.2% 59200 IT & DATA PROCESSING CHGS 208,509.00 208,509.00 69,503.00 17,375.75 .00 139,006.00 33.3% 59300 LIABILITY INSURANCE CHGS 163,346.00 163,346.00 54,448.68 13,612.17 .00 108,897.32 33.3% 59400 TELEPHONE CHGS HIPC 12,003.00 12,003.00 4,001.00 1,000.25 .00 8,002.00 33.3% 59500 FLEET EQUIP MAINT ISF CHG 358,617.00 358,617.00 129,531.54 39,383.45 .00 229,085.46 36.1% 59600 INDIRECT PRORATED CST CHG 185,029.00 185,029.00 61,676.32 15,419.08 .00 123,352.68 33.3% 59700 FACILITY CHG MAINTENANCE 353,897.00 353,897.00 117,965.64 29,491.41 .00 235,931.36 33.3% 59800 TRANSFERS OUT - CIP .00 106,276.30 .00 .00 .00 106,276.30 .0% 163
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 7 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED TOTAL STATE GAS TAX FUND 5,868,277.00 5,974,553.30 2,402,172.96 447,833.09 342,815.77 3,229,564.57 45.9% 182 TRAFFIC SAFETY FUND
50000 SALARIES - REGULAR 287,737.00 287,737.00 44,982.21 26,371.99 .00 242,754.79 15.6% 50100 SALARIES - TEMPORARY .00 .00 658.50 658.50 .00 -658.50 100.0% 50410 WORKERS COMP SALARY CONTIN .00 .00 2,317.27 1,972.14 .00 -2,317.27 100.0% 51000 CALPERS PENSION NORMAL COS 28,687.00 28,687.00 4,485.38 2,629.33 .00 24,201.62 15.6% 51010 CALPERS PENSION UAL 72,756.00 72,756.00 24,252.00 6,063.00 .00 48,504.00 33.3% 51030 RETIREMENT ENHANCEMENT PLA 2,360.00 2,360.00 1,008.09 594.27 .00 1,351.91 42.7% 51160 CITY PAID EMPLOYEE BENEFIT 70,898.00 70,898.00 13,349.16 7,623.50 .00 57,548.84 18.8% 51161 VAC/SICK ACCRUAL 6,230.00 6,230.00 1,067.76 639.75 .00 5,162.24 17.1% 51300 WORKERS COMPENSATION 24,276.00 24,276.00 8,092.00 2,023.00 .00 16,184.00 33.3% 53200 PROF SERVICES - OTHER .00 3,782.00 .00 .00 .00 3,782.00 .0% 59200 IT & DATA PROCESSING CHGS 69,024.00 69,024.00 23,008.00 5,752.00 .00 46,016.00 33.3% 59300 LIABILITY INSURANCE CHGS 22,995.00 22,995.00 7,665.00 1,916.25 .00 15,330.00 33.3% 59600 INDIRECT PRORATED CST CHG 9,448.00 9,448.00 3,149.32 787.33 .00 6,298.68 33.3% 59800 TRANSFERS OUT - CIP .00 84,046.20 41,100.22 41,100.22 .00 42,945.98 48.9% TOTAL TRAFFIC SAFETY FUND 594,411.00 682,239.20 175,134.91 98,131.28 .00 507,104.29 25.7% 185 ROAD MAINT & REHAB ACT FUND
53200 PROF SERVICES - OTHER .00 292,154.94 .00 .00 114,021.25 178,133.69 39.0% 59000 TRANSFERS OUT (LABOR) .00 2,363,122.18 66,677.92 .00 .00 2,296,444.26 2.8% 59800 TRANSFERS OUT - CIP 4,000,000.00 6,549,370.43 1,338,736.10 1,338,736.10 .00 5,210,634.33 20.4% TOTAL ROAD MAINT & REHAB ACT F 4,000,000.00 9,204,647.55 1,405,414.02 1,338,736.10 114,021.25 7,685,212.28 16.5% 191 ASSET SEIZURE FUND - FED
52310 TRAINING-WORKSHOP-MTGS .00 55,915.40 4,210.92 .00 .00 51,704.48 7.5% 52400 MINOR EQUIPMENT .00 39,812.04 .00 .00 .00 39,812.04 .0% 53200 PROF SERVICES - OTHER .00 26,813.00 .00 .00 .00 26,813.00 .0% 56040 CAPEX - MACHINERY/EQUIP .00 26,102.00 .00 .00 .00 26,102.00 .0% TOTAL ASSET SEIZURE FUND - FED .00 148,642.44 4,210.92 .00 .00 144,431.52 2.8% 192 ASSET SEIZURE FUND - STATE
164
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 8 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
192 ASSET SEIZURE FUND - STATE APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 52310 TRAINING-WORKSHOP-MTGS .00 6,374.69 1,029.32 .00 .00 5,345.37 16.1% 52400 MINOR EQUIPMENT .00 52,702.15 .00 .00 .00 52,702.15 .0% 53200 PROF SERVICES - OTHER .00 250.00 .00 .00 .00 250.00 .0% TOTAL ASSET SEIZURE FUND - STA .00 59,326.84 1,029.32 .00 .00 58,297.52 1.7% 200 FEDERAL GRANTS FUND
50000 SALARIES - REGULAR .00 532,776.88 119,186.38 44,862.91 .00 413,590.50 22.4% 50100 SALARIES - TEMPORARY .00 23,050.00 .00 .00 .00 23,050.00 .0% 50200 OVERTIME WAGES .00 89,140.54 18,188.50 4,712.09 .00 70,952.04 20.4% 50210 OVERTIME-FLSA PUBLIC SAFET .00 .00 3,991.62 1,650.18 .00 -3,991.62 100.0% 50220 STATION COVERAGE OT .00 114,017.31 21,020.63 2,600.43 .00 92,996.68 18.4% 50410 WORKERS COMP SALARY CONTIN .00 .00 1,407.66 .00 .00 -1,407.66 100.0% 51000 CALPERS PENSION NORMAL COS .00 83,551.51 301.94 142.69 .00 83,249.57 .4% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 1,075.17 401.16 .00 -1,075.17 100.0% 51160 CITY PAID EMPLOYEE BENEFIT -59,270.00 79,092.78 26,686.43 9,366.78 .00 52,406.35 33.7% 51161 VAC/SICK ACCRUAL .00 .00 2,660.70 1,012.65 .00 -2,660.70 100.0% 51300 WORKERS COMPENSATION 31,592.00 48,567.23 10,530.68 2,632.67 .00 38,036.55 21.7% 51410 UNIFORM ALLOWANCE .00 .00 1,700.00 1,700.00 .00 -1,700.00 100.0% 52300 UNIFORMS .00 2,530.00 532.38 .00 .00 1,997.62 21.0% 52310 TRAINING-WORKSHOP-MTGS .00 73,758.89 .00 .00 7,000.00 66,758.89 9.5% 52400 MINOR EQUIPMENT .00 192,409.59 .00 .00 25,233.60 167,175.99 13.1% 52620 SUPPLIES OTHER .00 5,845.00 .00 .00 .00 5,845.00 .0% 52900 MISC SUPPLIES .00 18,983.62 .00 .00 .00 18,983.62 .0% 53010 SERVICES PRINTING BINDING .00 750.00 .00 .00 .00 750.00 .0% 53200 PROF SERVICES - OTHER .00 1,073,999.93 113,435.58 65,646.13 100,885.00 859,679.35 20.0% 53270 CONSTRUCTION SERVICES .00 542,750.00 .00 .00 .00 542,750.00 .0% 59300 LIABILITY INSURANCE CHGS 27,678.00 56,149.00 9,226.00 2,306.50 .00 46,923.00 16.4% 59800 TRANSFERS OUT - CIP 1,072,449.00 12,940,598.84 240,220.73 240,220.73 .00 12,700,378.11 1.9% TOTAL FEDERAL GRANTS FUND 1,072,449.00 15,877,971.12 570,164.40 377,254.92 133,118.60 15,174,688.12 4.4% 201 CDBG FUND
50000 SALARIES - REGULAR 244,709.00 268,835.37 66,490.77 33,281.38 .00 202,344.60 24.7% 50100 SALARIES - TEMPORARY 106,639.00 190,622.99 .00 .00 .00 190,622.99 .0% 51000 CALPERS PENSION NORMAL COS 24,397.00 26,572.65 5,826.49 2,513.61 .00 20,746.16 21.9% 51010 CALPERS PENSION UAL 26,955.00 26,955.00 8,985.00 2,246.25 .00 17,970.00 33.3% 51030 RETIREMENT ENHANCEMENT PLA 822.00 822.00 600.25 -138.16 .00 221.75 73.0% 165
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 9 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51160 CITY PAID EMPLOYEE BENEFIT 61,338.00 69,504.26 15,038.90 6,258.54 .00 54,465.36 21.6% 51161 VAC/SICK ACCRUAL 5,298.00 5,298.00 1,368.99 594.42 .00 3,929.01 25.8% 51210 RETIREE HEALTH INS PLAN .00 .00 581.38 250.79 .00 -581.38 100.0% 51300 WORKERS COMPENSATION 10,795.00 10,795.00 3,598.32 899.58 .00 7,196.68 33.3% 52000 POSTAGE 1,500.00 1,500.00 109.88 32.44 .00 1,390.12 7.3% 52310 TRAINING-WORKSHOP-MTGS 2,000.00 8,641.00 .00 .00 .00 8,641.00 .0% 52320 MILEAGE REIMBURSEMENTS 172.00 172.00 .00 .00 .00 172.00 .0% 52400 MINOR EQUIPMENT 1,933.00 1,933.00 .00 .00 .00 1,933.00 .0% 52900 MISC SUPPLIES 6,271.00 6,271.00 .00 .00 500.00 5,771.00 8.0% 53020 INTERNAL PHOTOCOPING COSTS 1,933.00 1,933.00 .00 .00 .00 1,933.00 .0% 53200 PROF SERVICES - OTHER 511,911.00 1,575,380.88 209,367.81 62,079.79 453,871.62 912,141.45 42.1% 53220 SERVICES LEGAL SERVICES 687.00 687.00 .00 .00 .00 687.00 .0% 53250 ADVERTISING 6,874.00 6,874.00 2,120.00 2,120.00 4,754.00 .00 100.0% 53600 HOUSING ASSIST LOAN GRANT 871,648.00 1,677,887.31 792,999.00 .00 736,239.31 148,649.00 91.1% 54020 UTILITY EXPENSE - GAS .00 12,000.00 .00 .00 .00 12,000.00 .0% 54030 UTILITY EXPENSE- WASTEWATE .00 371.00 .00 .00 .00 371.00 .0% 54040 UTILITY EXPENSE WATER .00 4,052.00 .00 .00 .00 4,052.00 .0% 54050 UTIL EXP REFUSE AND DISPOS .00 11,029.00 .00 .00 .00 11,029.00 .0% 54080 TELEPHONE CHGS 516.00 516.00 239.17 .00 .00 276.83 46.4% 57000 RENTALS & LEASES .00 21,697.00 .00 .00 .00 21,697.00 .0% 57400 CONTRIBUTION TO OTHER FND .00 49,025.00 .00 .00 .00 49,025.00 .0% 57410 CONTRIBUTION TO OTHER GOV 100,536.00 351,859.37 .00 .00 210,000.00 141,859.37 59.7% 59300 LIABILITY INSURANCE CHGS 1,383.00 1,383.00 461.00 115.25 .00 922.00 33.3% 59800 TRANSFERS OUT - CIP .00 1,519,057.95 .00 .00 .00 1,519,057.95 .0% TOTAL CDBG FUND 1,988,317.00 5,851,674.78 1,107,786.96 110,253.89 1,405,364.93 3,338,522.89 42.9% 202 HOME FUND
50000 SALARIES - REGULAR .00 119,166.20 .00 .00 .00 119,166.20 .0% 51160 CITY PAID EMPLOYEE BENEFIT .00 20,000.00 .00 .00 .00 20,000.00 .0% 52000 POSTAGE 439.00 862.27 1.43 .74 .00 860.84 .2%
52310 TRAINING-WORKSHOP-MTGS 1,537.00 3,609.44 .00 .00 .00 3,609.44 .0% 52320 MILEAGE REIMBURSEMENTS 88.00 208.00 .00 .00 .00 208.00 .0% 52400 MINOR EQUIPMENT 1,647.00 2,911.94 .00 .00 .00 2,911.94 .0% 52900 MISC SUPPLIES 183.00 433.00 .00 .00 500.00 -67.00 115.5% 53020 INTERNAL PHOTOCOPING COSTS 366.00 866.00 .00 .00 .00 866.00 .0% 53200 PROF SERVICES - OTHER 42,377.00 207,240.43 13,876.02 3,630.00 271,334.16 -77,969.75 137.6% 53220 SERVICES LEGAL SERVICES 18,295.00 120,817.92 2,450.00 2,450.00 10,631.92 107,736.00 10.8% 53250 ADVERTISING 3,659.00 12,167.00 1,125.00 1,125.00 2,534.00 8,508.00 30.1% 53600 HOUSING ASSIST LOAN GRANT 536,938.00 4,723,094.36 .00 .00 160,000.00 4,563,094.36 3.4% 57800 FOR CONTINGENCIES 80,387.00 464,693.00 .00 .00 .00 464,693.00 .0% 166
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 10 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED TOTAL HOME FUND 685,916.00 5,676,069.56 17,452.45 7,205.74 445,000.08 5,213,617.03 8.1% 203 EMERGENCY SHELTER FUND
50000 SALARIES - REGULAR 6,762.00 14,854.77 2,305.69 1,003.65 .00 12,549.08 15.5% 51000 CALPERS PENSION NORMAL COS 674.00 1,752.00 204.15 74.24 .00 1,547.85 11.7% 51010 CALPERS PENSION UAL 970.00 970.00 323.32 80.83 .00 646.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 20.44 7.44 .00 -20.44 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 1,346.00 4,391.85 385.45 142.08 .00 4,006.40 8.8% 51161 VAC/SICK ACCRUAL 146.00 276.60 44.39 16.11 .00 232.21 16.0% 51210 RETIREE HEALTH INS PLAN .00 56.55 20.44 7.44 .00 36.11 36.1% 53200 PROF SERVICES - OTHER 95,058.00 153,893.00 .00 .00 .00 153,893.00 .0% 57410 CONTRIBUTION TO OTHER GOV 70,166.00 104,802.09 .00 .00 148,420.09 -43,618.00 141.6% TOTAL EMERGENCY SHELTER FUND 175,122.00 280,996.86 3,303.88 1,331.79 148,420.09 129,272.89 54.0% 204 ARPA
52400 MINOR EQUIPMENT .00 4,761.01 .00 .00 .00 4,761.01 .0% 52620 SUPPLIES OTHER .00 325.48 .00 .00 .00 325.48 .0%
52900 MISC SUPPLIES .00 1,907.79 .00 .00 .00 1,907.79 .0% 53200 PROF SERVICES - OTHER .00 433,426.21 273,294.58 255.00 162,677.25 -2,545.62 100.6% 53270 CONSTRUCTION SERVICES .00 214,696.96 .00 .00 216,454.20 -1,757.24 100.8% 59800 TRANSFERS OUT - CIP .00 1,373,830.57 700.57 700.57 .00 1,373,130.00 .1% TOTAL ARPA .00 2,028,948.02 273,995.15 955.57 379,131.45 1,375,821.42 32.2% 210 STATE & LOCAL GRANTS FUND
50000 SALARIES - REGULAR 2,204,754.00 2,778,184.08 664,207.99 256,754.67 .00 2,113,976.09 23.9% 50100 SALARIES - TEMPORARY 2,788,059.00 3,018,286.81 587,955.58 260,652.29 .00 2,430,331.23 19.5% 50200 OVERTIME WAGES 35,000.00 543,215.84 130,708.72 31,770.64 .00 412,507.12 24.1% 51000 CALPERS PENSION NORMAL COS 219,814.00 219,814.00 66,437.08 25,777.59 .00 153,376.92 30.2% 51010 CALPERS PENSION UAL 467,216.00 467,216.00 155,738.88 38,934.72 .00 311,477.12 33.3% 51030 RETIREMENT ENHANCEMENT PLA 2,655.00 2,655.00 28,035.15 10,734.92 .00 -25,380.15 1055.9% 51160 CITY PAID EMPLOYEE BENEFIT 701,768.00 731,981.09 217,204.38 80,973.99 .00 514,776.71 29.7% 51161 VAC/SICK ACCRUAL 47,732.00 47,732.00 15,615.75 5,734.32 .00 32,116.25 32.7% 51210 RETIREE HEALTH INS PLAN .00 .00 1,379.25 507.65 .00 -1,379.25 100.0% 167
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 11 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51300 WORKERS COMPENSATION 107,319.00 139,540.84 35,773.16 8,943.29 .00 103,767.68 25.6% 52000 POSTAGE .00 .00 12,027.85 .00 .00 -12,027.85 100.0% 52300 UNIFORMS 51,540.00 85,808.05 27,588.73 .00 20,905.27 37,314.05 56.5% 52310 TRAINING-WORKSHOP-MTGS 39,500.00 129,199.04 2,105.79 .00 .00 127,093.25 1.6% 52320 MILEAGE REIMBURSEMENTS 1,460.00 2,304.00 .00 .00 .00 2,304.00 .0% 52340 MEMBERSHIPS 1,040.00 1,040.00 155.00 .00 .00 885.00 14.9% 52400 MINOR EQUIPMENT 20,180.00 280,074.34 16,097.73 3,278.31 8,031.00 255,945.61 8.6% 52610 SUPPLIES SAFETY .00 .00 1,723.95 .00 3,276.05 -5,000.00 100.0% 52620 SUPPLIES OTHER 94,866.00 95,038.00 14,082.57 9,622.89 29,857.79 51,097.64 46.2% 52900 MISC SUPPLIES 17,300.00 140,530.24 20,785.07 2,032.44 50,746.33 68,998.84 50.9% 53010 SERVICES PRINTING BINDING 5,350.00 10,817.00 .00 .00 .00 10,817.00 .0% 53020 INTERNAL PHOTOCOPING COSTS 5,000.00 5,000.00 6,211.50 .00 .00 -1,211.50 124.2% 53110 SERVICES MEDICAL .00 .00 2,695.00 .00 12,305.00 -15,000.00 100.0% 53200 PROF SERVICES - OTHER 55,330.00 2,391,044.63 190,516.98 88,376.24 1,016,328.13 1,184,199.52 50.5% 53250 ADVERTISING .00 89,653.00 .00 .00 .00 89,653.00 .0% 53600 HOUSING ASSIST LOAN GRANT .00 751,473.00 .00 .00 .00 751,473.00 .0% 54050 UTIL EXP REFUSE AND DISPOS .00 12,791.01 .00 .00 .00 12,791.01 .0% 54080 TELEPHONE CHGS 28,100.00 28,100.00 5,158.95 .00 .00 22,941.05 18.4% 57410 CONTRIBUTION TO OTHER GOV .00 1,030,801.00 .00 .00 .00 1,030,801.00 .0% 58100 GENERAL LIABILITY INSURANC 2,000.00 2,000.00 2,055.78 .00 .00 -55.78 102.8% 59000 TRANSFERS OUT (LABOR) .00 103,060.44 .00 .00 .00 103,060.44 .0% 59300 LIABILITY INSURANCE CHGS 174,338.00 174,338.00 58,112.44 14,528.11 .00 116,225.56 33.3% 59500 FLEET EQUIP MAINT ISF CHG .00 .00 1,918.07 1,593.44 .00 -1,918.07 100.0% 59800 TRANSFERS OUT - CIP 581,500.00 118,617,008.56 7,371,830.70 7,371,830.70 .00 111,245,177.86 6.2% TOTAL STATE & LOCAL GRANTS FUN 7,651,821.00 131,898,705.97 9,636,122.05 8,212,046.21 1,141,449.57 121,121,134.35 8.2% 212 TRANSPORT DEV ACT (TDA) FUND
50000 SALARIES - REGULAR 52,287.00 52,287.00 17,518.80 7,048.45 .00 34,768.20 33.5% 51000 CALPERS PENSION NORMAL COS 5,213.00 5,213.00 1,662.67 617.74 .00 3,550.33 31.9% 51010 CALPERS PENSION UAL 7,276.00 7,276.00 2,425.32 606.33 .00 4,850.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 205.27 62.83 .00 -205.27 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 6,483.00 6,483.00 2,208.10 838.36 .00 4,274.90 34.1% 51161 VAC/SICK ACCRUAL 1,132.00 1,132.00 393.11 145.37 .00 738.89 34.7% 51210 RETIREE HEALTH INS PLAN .00 .00 67.94 24.60 .00 -67.94 100.0% 51300 WORKERS COMPENSATION 3,024.00 3,024.00 1,008.00 252.00 .00 2,016.00 33.3% 52620 SUPPLIES OTHER 2,500.00 2,500.00 .00 .00 2,500.00 .00 100.0% 53200 PROF SERVICES - OTHER 794,294.00 794,405.26 171,886.55 68,793.05 523,329.04 99,189.67 87.5% 53270 CONSTRUCTION SERVICES 57,221.00 64,117.80 .00 .00 6,896.80 57,221.00 10.8% 54010 UTILITY EXPENSE-ELECTRIC 50,000.00 50,000.00 20,293.85 4,997.65 .00 29,706.15 40.6% 54030 UTILITY EXPENSE- WASTEWATE 5,000.00 5,000.00 1,979.10 633.03 .00 3,020.90 39.6% 168
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 12 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 54040 UTILITY EXPENSE WATER 15,000.00 15,000.00 4,610.33 1,176.57 .00 10,389.67 30.7% 54050 UTIL EXP REFUSE AND DISPOS 8,000.00 8,000.00 3,461.36 1,757.94 .00 4,538.64 43.3% 54080 TELEPHONE CHGS 5,000.00 5,000.00 1,087.78 206.91 .00 3,912.22 21.8% 55010 BUILDING MAINT & REPAIR .00 35,477.00 .00 .00 .00 35,477.00 .0% 59000 TRANSFERS OUT (LABOR) .00 812.34 .00 .00 .00 812.34 .0% 59200 IT & DATA PROCESSING CHGS 6,902.00 6,902.00 2,300.68 575.17 .00 4,601.32 33.3% 59300 LIABILITY INSURANCE CHGS 5,531.00 5,531.00 1,843.68 460.92 .00 3,687.32 33.3% 59400 TELEPHONE CHGS HIPC 7,105.00 7,105.00 2,368.32 592.08 .00 4,736.68 33.3% 59600 INDIRECT PRORATED CST CHG 30,464.00 30,464.00 10,154.68 2,538.67 .00 20,309.32 33.3% 59800 TRANSFERS OUT - CIP 500,000.00 1,722,434.65 54,911.94 54,911.94 .00 1,667,522.71 3.2% TOTAL TRANSPORT DEV ACT (TDA) 1,562,432.00 2,828,164.05 300,387.48 146,239.61 532,725.84 1,995,050.73 29.5% 220 STATE HOUSING (LHTFP) GRANT
50000 SALARIES - REGULAR .00 5,700.77 .00 .00 .00 5,700.77 .0% 53200 PROF SERVICES - OTHER 355,957.00 759,060.91 48,345.00 1,080.00 1,981.25 708,734.66 6.6% 53600 HOUSING ASSIST LOAN GRANT .00 640,111.80 .00 .00 385,095.00 255,016.80 60.2% TOTAL STATE HOUSING (LHTFP) GR 355,957.00 1,404,873.48 48,345.00 1,080.00 387,076.25 969,452.23 31.0% 230 STATE TRAFFIC CONG RELIEF FUND
59800 TRANSFERS OUT - CIP 769,637.00 769,637.00 769,637.00 769,637.00 .00 .00 100.0% TOTAL STATE TRAFFIC CONG RELIE 769,637.00 769,637.00 769,637.00 769,637.00 .00 .00 100.0% 301 CAPITAL OUTLAY FUND
50000 SALARIES - REGULAR .00 324,804.57 272,449.96 272,449.96 .00 52,354.61 83.9% 50200 OVERTIME WAGES .00 437,780.98 80,054.49 43,334.21 .00 357,726.49 18.3% 51000 CALPERS PENSION NORMAL COS .00 8,010.07 20,365.90 22,575.93 .00 -12,355.83 254.3% 51010 CALPERS PENSION UAL .00 17,135.12 .00 .00 .00 17,135.12 .0% 51030 RETIREMENT ENHANCEMENT PLA .00 458.20 4,591.55 4,463.48 .00 -4,133.35 1002.1% 51160 CITY PAID EMPLOYEE BENEFIT .00 56,229.11 30,113.15 27,661.12 .00 26,115.96 53.6% 51161 VAC/SICK ACCRUAL .00 .00 6,094.54 5,791.15 .00 -6,094.54 100.0% 51210 RETIREE HEALTH INS PLAN .00 .00 1,124.79 1,124.79 .00 -1,124.79 100.0% 51300 WORKERS COMPENSATION .00 41,641.50 .00 .00 .00 41,641.50 .0% 169
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 13 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 52310 TRAINING-WORKSHOP-MTGS .00 62,679.63 7,611.78 .00 .00 55,067.85 12.1% 52400 MINOR EQUIPMENT .00 231,061.48 10,903.59 .00 26,712.59 193,445.30 16.3% 52600 SUPPLIES CUSTODIAL .00 7,050.50 .00 .00 .00 7,050.50 .0% 52900 MISC SUPPLIES .00 104,209.89 9,820.48 9,377.08 5,389.52 88,999.89 14.6% 53000 SOFTWARE EXPENSE .00 23,521.47 .00 .00 .01 23,521.46 .0% 53200 PROF SERVICES - OTHER 8,661,180.00 40,759,240.74 2,202,672.41 1,030,788.98 20,021,291.53 18,535,276.80 54.5% 53220 SERVICES LEGAL SERVICES .00 6,032.00 .00 .00 .00 6,032.00 .0% 53250 ADVERTISING .00 100,564.11 .00 .00 .00 100,564.11 .0% 53270 CONSTRUCTION SERVICES 34,397,637.00 153,220,934.24 10,176,771.94 3,237,179.44 82,860,987.11 60,183,175.19 60.7% 55010 BUILDING MAINT & REPAIR .00 400,833.03 .00 .00 .00 400,833.03 .0% 55020 EQUIPMENT MAINTENANCE .00 95,575.00 .00 .00 .00 95,575.00 .0% 56000 CAPEX - LAND EASEMENTS .00 34,839.84 .00 .00 .00 34,839.84 .0% 56010 CAPEX - BUILDINGS .00 5,484,416.67 21,852.50 .00 .00 5,462,564.17 .4% 56020 CAPEX - IMPRV OTH. THN BLD 2,000,000.00 14,845,985.73 71,016.35 61,129.00 1,655,500.28 13,119,469.10 11.6% 56030 CAPEX - VEHICLES 974,000.00 1,146,613.76 .00 .00 .00 1,146,613.76 .0% 56040 CAPEX - MACHINERY/EQUIP 774,000.00 11,041,763.04 702,722.10 444,884.28 1,730,379.39 8,608,661.55 22.0% 56050 CAPEX - INFRASTRUCTURE 798,449.00 21,468,557.29 383,496.50 .00 2,963,866.77 18,121,194.02 15.6% 57800 FOR CONTINGENCIES .00 9,045,426.56 .00 .00 .00 9,045,426.56 .0% 59000 TRANSFERS OUT (LABOR) .00 3,290,227.47 206,516.35 74,917.42 .00 3,083,711.12 6.3% 59300 LIABILITY INSURANCE CHGS .00 39,107.00 .00 .00 .00 39,107.00 .0% TOTAL CAPITAL OUTLAY FUND 47,605,266.00 262,294,699.00 14,208,178.38 5,235,676.84 109,264,127.20 138,822,393.42 47.1% 311 PEG FEES FUND
59800 TRANSFERS OUT - CIP .00 341,111.15 .00 .00 .00 341,111.15 .0% TOTAL PEG FEES FUND .00 341,111.15 .00 .00 .00 341,111.15 .0% 313 2022 LEASE PURCH EQUIP FUND
59800 TRANSFERS OUT - CIP .00 395,185.26 131,638.60 131,638.60 .00 263,546.66 33.3% TOTAL 2022 LEASE PURCH EQUIP F .00 395,185.26 131,638.60 131,638.60 .00 263,546.66 33.3% 314 2014 LEASE REV BOND FUND
59800 TRANSFERS OUT - CIP .00 953,255.54 953,255.54 953,255.54 .00 .00 100.0% 170
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
314 2014 LEASE REV BOND FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED TOTAL 2014 LEASE REV BOND FUND .00 953,255.54 953,255.54 953,255.54 .00 .00 100.0% 315 2006 TAB HERO/SW/ORMOND FUND
59800 TRANSFERS OUT - CIP .00 211,993.00 204,578.00 204,578.00 .00 7,415.00 96.5% TOTAL 2006 TAB HERO/SW/ORMOND .00 211,993.00 204,578.00 204,578.00 .00 7,415.00 96.5% 320 LOST PUBLIC SECTOR REV FUND
50000 SALARIES - REGULAR .00 141,178.14 .00 .00 .00 141,178.14 .0% 50500 MISC PAYROLL EXPENSE .00 300.00 .00 .00 .00 300.00 .0% 51000 CALPERS PENSION NORMAL COS .00 5,824.36 .00 .00 .00 5,824.36 .0% 51160 CITY PAID EMPLOYEE BENEFIT .00 38,097.55 .00 .00 .00 38,097.55 .0% 52400 MINOR EQUIPMENT .00 1,406.52 .00 .00 8,320.73 -6,914.21 591.6% 52600 SUPPLIES CUSTODIAL .00 21,080.85 .00 .00 .00 21,080.85 .0% 52620 SUPPLIES OTHER .00 4,827.20 673.44 .00 5,111.01 -957.25 119.8% 52900 MISC SUPPLIES .00 36,902.79 794.53 794.53 6,938.60 29,169.66 21.0% 53200 PROF SERVICES - OTHER .00 6,882,750.44 53,923.06 11,723.70 131,740.78 6,697,086.60 2.7% 53250 ADVERTISING .00 11,953.76 .00 .00 .00 11,953.76 .0% 53270 CONSTRUCTION SERVICES .00 3,253,986.32 .00 .00 .00 3,253,986.32 .0% 56030 CAPEX - VEHICLES .00 23,723.34 .00 .00 .00 23,723.34 .0% 56040 CAPEX - MACHINERY/EQUIP .00 744,385.23 .00 .00 .00 744,385.23 .0% 57000 RENTALS & LEASES .00 .00 .00 .00 4,337.86 -4,337.86 100.0% 59000 TRANSFERS OUT (LABOR) .00 298,601.55 7,973.06 .00 .00 290,628.49 2.7% 59800 TRANSFERS OUT - CIP .00 15,112,619.70 756,116.74 756,116.74 .00 14,356,502.96 5.0% TOTAL LOST PUBLIC SECTOR REV F .00 26,577,637.75 819,480.83 768,634.97 156,448.98 25,601,707.94 3.7% 350 DEVELOPMENT IMPACT FEES FUND
53200 PROF SERVICES - OTHER .00 302.00 .00 .00 .00 302.00 .0% 53700 DEVELOPER REIMBURSEMENTS 2,645,000.00 2,645,000.00 .00 .00 .00 2,645,000.00 .0% 59600 INDIRECT PRORATED CST CHG 33,994.00 33,994.00 11,331.36 2,832.84 .00 22,662.64 33.3% 59800 TRANSFERS OUT - CIP 4,919,680.00 14,880,241.83 648,040.17 648,040.17 .00 14,232,201.66 4.4% 59900 TRANSFERS OUT - DEBT 527,991.00 527,991.00 94,705.96 94,705.96 .00 433,285.04 17.9% TOTAL DEVELOPMENT IMPACT FEES 8,126,665.00 18,087,528.83 754,077.49 745,578.97 .00 17,333,451.34 4.2% 351 QUIMBY FUND
171
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
351 QUIMBY FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59800 TRANSFERS OUT - CIP 2,178,000.00 6,878,182.91 26,826.15 26,826.15 .00 6,851,356.76 .4% TOTAL QUIMBY FUND 2,178,000.00 6,878,182.91 26,826.15 26,826.15 .00 6,851,356.76 .4% 360 OTH. DEVPT FEES FUND
50000 SALARIES - REGULAR 801,369.00 801,369.00 211,588.92 79,980.14 .00 589,780.08 26.4% 50100 SALARIES - TEMPORARY 38,000.00 38,000.00 13,308.88 2,700.00 .00 24,691.12 35.0% 50200 OVERTIME WAGES 10,000.00 10,000.00 1,061.11 827.27 .00 8,938.89 10.6% 51000 CALPERS PENSION NORMAL COS 95,300.00 95,300.00 19,698.16 9,341.13 .00 75,601.84 20.7% 51005 CALPERS PENS CARMAN NORMAL .00 .00 33,120.25 11,958.68 .00 -33,120.25 100.0% 51010 CALPERS PENSION UAL 16,372.00 16,372.00 5,457.36 1,364.34 .00 10,914.64 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 2,215.56 719.15 .00 -2,215.56 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 138,373.00 138,373.00 34,304.73 12,418.41 .00 104,068.27 24.8% 51161 VAC/SICK ACCRUAL 17,350.00 17,350.00 4,771.37 1,741.05 .00 12,578.63 27.5% 51210 RETIREE HEALTH INS PLAN .00 .00 449.73 161.22 .00 -449.73 100.0% 51300 WORKERS COMPENSATION 62,394.00 62,394.00 20,798.00 5,199.50 .00 41,596.00 33.3% 51410 UNIFORM ALLOWANCE 1,600.00 1,600.00 1,600.00 1,600.00 .00 .00 100.0% 52000 POSTAGE 3,600.00 3,600.00 917.57 123.23 .00 2,682.43 25.5% 52200 BROCHURES & PUBLICATIONS 1,500.00 1,500.00 .00 .00 .00 1,500.00 .0% 52300 UNIFORMS 5,000.00 5,000.00 .00 .00 5,000.00 .00 100.0% 52310 TRAINING-WORKSHOP-MTGS 19,000.00 19,000.00 128.27 .00 .00 18,871.73 .7% 52320 MILEAGE REIMBURSEMENTS 500.00 500.00 .00 .00 .00 500.00 .0% 52340 MEMBERSHIPS 500.00 500.00 50.00 .00 .00 450.00 10.0% 52400 MINOR EQUIPMENT 27,000.00 27,000.00 .00 .00 2,000.00 25,000.00 7.4% 52610 SUPPLIES SAFETY 3,000.00 3,000.00 .00 .00 .00 3,000.00 .0% 52900 MISC SUPPLIES 15,450.00 15,450.00 2,160.54 .00 6,511.37 6,778.09 56.1% 53010 SERVICES PRINTING BINDING 2,000.00 2,000.00 .00 .00 .00 2,000.00 .0% 53020 INTERNAL PHOTOCOPING COSTS 4,100.00 4,100.00 85.09 85.09 .00 4,014.91 2.1% 53110 SERVICES MEDICAL 5,500.00 5,500.00 .00 .00 1,000.00 4,500.00 18.2% 53200 PROF SERVICES - OTHER 193,000.00 222,698.81 4,702.74 59.26 64,407.26 153,588.81 31.0% 53220 SERVICES LEGAL SERVICES 75,000.00 55,000.00 8,789.45 150.00 15,510.55 30,700.00 44.2% 53250 ADVERTISING 2,500.00 2,500.00 .00 .00 1,250.00 1,250.00 50.0% 53600 HOUSING ASSIST LOAN GRANT .00 631,900.00 568,710.00 .00 63,190.00 .00 100.0% 54080 TELEPHONE CHGS 11,800.00 11,800.00 948.85 191.80 .00 10,851.15 8.0% 55030 VEHICLE MAINTENANCE 10,000.00 10,000.00 .00 .00 .00 10,000.00 .0% 56040 CAPEX - MACHINERY/EQUIP 10,000.00 10,000.00 .00 .00 .00 10,000.00 .0% 57300 LEASE PMT CAP GROWTH FEES 22,651.00 22,651.00 4,062.89 4,062.89 .00 18,588.11 17.9% 59200 IT & DATA PROCESSING CHGS 73,050.00 73,050.00 24,350.00 6,087.50 .00 48,700.00 33.3% 59300 LIABILITY INSURANCE CHGS 57,710.00 57,710.00 19,236.68 4,809.17 .00 38,473.32 33.3% 59400 TELEPHONE CHGS HIPC 2,961.00 2,961.00 987.00 246.75 .00 1,974.00 33.3% 172
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 16 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59500 FLEET EQUIP MAINT ISF CHG 40,951.00 40,951.00 3,104.22 889.77 .00 37,846.78 7.6% 59600 INDIRECT PRORATED CST CHG 60,649.00 60,649.00 20,216.32 5,054.08 .00 40,432.68 33.3% 59700 FACILITY CHG MAINTENANCE 18,375.00 18,375.00 6,125.00 1,531.25 .00 12,250.00 33.3% 59800 TRANSFERS OUT - CIP 45,000.00 390,754.65 115,552.95 115,552.95 .00 275,201.70 29.6% TOTAL OTH. DEVPT FEES FUND 1,891,555.00 2,878,908.46 1,128,501.64 266,854.63 158,869.18 1,591,537.64 44.7% 420 HOUSING SUC AGCY FUND
50000 SALARIES - REGULAR 6,742.00 6,742.00 807.93 .00 .00 5,934.07 12.0% 51000 CALPERS PENSION NORMAL COS 672.00 672.00 80.65 .00 .00 591.35 12.0% 51010 CALPERS PENSION UAL 1,213.00 1,213.00 404.32 101.08 .00 808.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 7.69 .00 .00 -7.69 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 2,366.00 2,366.00 288.38 .00 .00 2,077.62 12.2% 51161 VAC/SICK ACCRUAL 146.00 146.00 22.70 .00 .00 123.30 15.5% 51300 WORKERS COMPENSATION 345.00 345.00 115.00 28.75 .00 230.00 33.3% 52320 MILEAGE REIMBURSEMENTS 500.00 500.00 .00 .00 .00 500.00 .0% 52400 MINOR EQUIPMENT 300.00 300.00 .00 .00 .00 300.00 .0% 52900 MISC SUPPLIES 1,000.00 1,000.00 .00 .00 .00 1,000.00 .0% 53020 INTERNAL PHOTOCOPING COSTS 1,000.00 1,000.00 .00 .00 .00 1,000.00 .0% 53200 PROF SERVICES - OTHER 57,675.00 247,628.48 8,855.00 2,180.00 13,511.50 225,261.98 9.0% 53220 SERVICES LEGAL SERVICES 31,000.00 31,000.00 .00 .00 .33 30,999.67 .0% 53600 HOUSING ASSIST LOAN GRANT 25,000.00 450,000.00 225,000.00 .00 150,000.00 75,000.00 83.3% 59300 LIABILITY INSURANCE CHGS 541.00 541.00 180.32 45.08 .00 360.68 33.3% TOTAL HOUSING SUC AGCY FUND 128,500.00 743,453.48 235,761.99 2,354.91 163,511.83 344,179.66 53.7% 429 CDC SUCCESSOR AGENCY FUND
50000 SALARIES - REGULAR .00 .00 .00 -947.93 .00 .00 .0% 51000 CALPERS PENSION NORMAL COS .00 .00 .00 -33.53 .00 .00 .0% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 .00 -3.36 .00 .00 .0% 51160 CITY PAID EMPLOYEE BENEFIT .00 .00 .00 -118.84 .00 .00 .0% 51161 VAC/SICK ACCRUAL .00 .00 .00 -7.28 .00 .00 .0%
53200 PROF SERVICES - OTHER 20,000.00 22,600.00 5,769.82 2,586.85 25,859.41 -9,029.23 140.0% 53210 SERVICES AUDIT .00 10,000.00 .00 .00 .00 10,000.00 .0% 53220 SERVICES LEGAL SERVICES .00 .00 850.00 150.00 65,064.80 -65,914.80 100.0% 53700 DEVELOPER REIMBURSEMENTS .00 2,405,970.00 2,268,797.00 2,268,797.00 .00 137,173.00 94.3% 54030 UTILITY EXPENSE- WASTEWATE .00 .00 183.36 45.84 .00 -183.36 100.0% 54040 UTILITY EXPENSE WATER .00 .00 489.72 117.10 .00 -489.72 100.0% 173
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 17 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 57500 PRINCIPAL PAYMENTS 2,190,000.00 2,190,000.00 2,190,000.00 .00 .00 .00 100.0% 57501 LOAN TO PRIVATE OPERATOR .00 1,822,800.00 759,500.00 151,900.00 .00 1,063,300.00 41.7% 57510 INTEREST EXPENSE 1,013,301.00 1,013,301.00 531,913.25 .00 .00 481,387.75 52.5% 59025 TRANSFERS OUT - INTERFUND 120,000.00 97,400.00 .00 .00 .00 97,400.00 .0% 60500 DEBT OFFSET .00 .00 -2,190,000.00 -2,190,000.00 .00 2,190,000.00 100.0% TOTAL CDC SUCCESSOR AGENCY FUN 3,343,301.00 7,562,071.00 3,567,503.15 232,485.85 90,924.21 3,903,643.64 48.4% 481 DOWNTOWN IMPROVEMENT DISTRICT
53200 PROF SERVICES - OTHER .00 59,573.00 .00 .00 .00 59,573.00 .0% 59600 INDIRECT PRORATED CST CHG 5,040.00 5,040.00 1,680.00 420.00 .00 3,360.00 33.3% 59800 TRANSFERS OUT - CIP .00 48,934.00 .00 .00 .00 48,934.00 .0% TOTAL DOWNTOWN IMPROVEMENT DIS 5,040.00 113,547.00 1,680.00 420.00 .00 111,867.00 1.5% 500 BOND ASSESSMENT DISTRICTS
52900 MISC SUPPLIES 4,500.00 4,500.00 .00 .00 .00 4,500.00 .0% 53200 PROF SERVICES - OTHER 119,300.00 119,300.00 43,012.50 .00 27,997.83 48,289.67 59.5% 53310 COUNTY PROP TAX ADMIN CHG 11,242.00 11,242.00 33.71 33.71 .00 11,208.29 .3% 57500 PRINCIPAL PAYMENTS 3,715,000.00 3,715,000.00 3,715,000.00 .00 .00 .00 100.0% 57510 INTEREST EXPENSE 1,427,029.00 1,427,029.00 756,755.64 .00 .00 670,273.36 53.0% 59025 TRANSFERS OUT - INTERFUND 57,555.00 57,555.00 14,390.00 14,390.00 .00 43,165.00 25.0% 59600 INDIRECT PRORATED CST CHG 22,735.00 22,735.00 7,578.36 1,894.59 .00 15,156.64 33.3% TOTAL BOND ASSESSMENT DISTRICT 5,357,361.00 5,357,361.00 4,536,770.21 16,318.30 27,997.83 792,592.96 85.2% 541 DEVELOPER/OTHER DEPOSITS FUND
52310 TRAINING-WORKSHOP-MTGS .00 20,688.03 2,596.24 .00 399.66 17,692.13 14.5% 53200 PROF SERVICES - OTHER .00 6,934,519.74 53,583.94 40,867.50 150,699.15 6,730,236.65 2.9% 53220 SERVICES LEGAL SERVICES .00 10,000.00 10,000.00 10,000.00 .00 .00 100.0% TOTAL DEVELOPER/OTHER DEPOSITS .00 6,965,207.77 66,180.18 50,867.50 151,098.81 6,747,928.78 3.1% 542 PAYROLL CLEARING FUND
174
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
542 PAYROLL CLEARING FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 50400 VAC SICK COMP BUYBACK 3,254,963.00 3,254,963.00 1,420,275.43 173,518.75 .00 1,834,687.57 43.6% 51160 CITY PAID EMPLOYEE BENEFIT .00 .00 20,415.62 2,516.01 .00 -20,415.62 100.0% TOTAL PAYROLL CLEARING FUND 3,254,963.00 3,254,963.00 1,440,691.05 176,034.76 .00 1,814,271.95 44.3% 545 HOUSING AUTHORITY PAYROLL FUND
50000 SALARIES - REGULAR 4,095,529.00 4,095,529.00 1,056,310.06 411,666.63 .00 3,039,218.94 25.8% 50100 SALARIES - TEMPORARY .00 .00 7,707.45 2,823.25 .00 -7,707.45 100.0% 50200 OVERTIME WAGES .00 .00 23,116.64 7,909.79 .00 -23,116.64 100.0% 51000 CALPERS PENSION NORMAL COS 408,324.00 408,324.00 90,851.17 34,594.32 .00 317,472.83 22.2% 51010 CALPERS PENSION UAL 583,304.00 583,304.00 .00 .00 .00 583,304.00 .0% 51030 RETIREMENT ENHANCEMENT PLA 49,157.00 49,157.00 30,619.97 -70,272.47 .00 18,537.03 62.3% 51040 EARLY RETIREMENT INCENTIVE 3,516.00 3,516.00 3,516.00 .00 .00 .00 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 1,105,039.00 1,105,039.00 263,999.57 96,056.10 .00 841,039.43 23.9% 51161 VAC/SICK ACCRUAL 88,668.00 88,668.00 24,239.74 8,562.68 .00 64,428.26 27.3% 51210 RETIREE HEALTH INS PLAN 42,093.00 42,093.00 17,824.63 4,166.68 .00 24,268.37 42.3% 51400 AUTO ALLOWANCE 2,520.00 2,520.00 678.44 290.76 .00 1,841.56 26.9% TOTAL HOUSING AUTHORITY PAYROL 6,378,150.00 6,378,150.00 1,518,863.67 495,797.74 .00 4,859,286.33 23.8% 561 OXNARD DOWNTOWN MGT DIST FUND
53310 COUNTY PROP TAX ADMIN CHG .00 .00 15.17 15.17 .00 -15.17 100.0% TOTAL OXNARD DOWNTOWN MGT DIST .00 .00 15.17 15.17 .00 -15.17 100.0% 571 CONTRIBUTIONS TRUST FUND
50200 OVERTIME WAGES .00 2,755.65 .00 .00 .00 2,755.65 .0% 50220 STATION COVERAGE OT .00 1,965.08 .00 .00 .00 1,965.08 .0% 51160 CITY PAID EMPLOYEE BENEFIT .00 129.79 .00 .00 .00 129.79 .0% 52300 UNIFORMS .00 3,689.95 .00 .00 .00 3,689.95 .0%
52310 TRAINING-WORKSHOP-MTGS 19,186.00 239,250.67 930.00 .00 .00 238,320.67 .4% 52400 MINOR EQUIPMENT .00 98,931.02 425.79 .00 .00 98,505.23 .4% 52620 SUPPLIES OTHER .00 97,663.77 8,967.54 .00 4,070.00 84,626.23 13.3% 52900 MISC SUPPLIES .00 2,997.89 .00 .00 .00 2,997.89 .0% 53010 SERVICES PRINTING BINDING .00 2,000.00 .00 .00 .00 2,000.00 .0% 175
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 19 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53020 INTERNAL PHOTOCOPING COSTS .00 1,534.43 .00 .00 .00 1,534.43 .0% 53200 PROF SERVICES - OTHER 19,185.00 745,034.67 .00 .00 .00 745,034.67 .0% 55010 BUILDING MAINT & REPAIR .00 1,617,560.20 .00 .00 .00 1,617,560.20 .0% 56040 CAPEX - MACHINERY/EQUIP .00 1,731.72 .00 .00 .00 1,731.72 .0% 59800 TRANSFERS OUT - CIP .00 1,680.00 .00 .00 .00 1,680.00 .0% TOTAL CONTRIBUTIONS TRUST FUND 38,371.00 2,816,924.84 10,323.33 .00 4,070.00 2,802,531.51 .5% 601 WATER OPERATING FUND
50000 SALARIES - REGULAR 7,122,792.00 7,122,792.00 2,007,449.83 800,884.87 .00 5,115,342.17 28.2% 50100 SALARIES - TEMPORARY 60,000.00 60,000.00 98.44 .00 .00 59,901.56 .2% 50200 OVERTIME WAGES 677,500.00 677,500.00 188,155.00 93,769.42 .00 489,345.00 27.8% 51000 CALPERS PENSION NORMAL COS 710,142.00 710,142.00 168,811.09 64,866.38 .00 541,330.91 23.8% 51010 CALPERS PENSION UAL 955,366.00 955,366.00 318,455.36 79,613.84 .00 636,910.64 33.3% 51030 RETIREMENT ENHANCEMENT PLA 59,964.00 59,964.00 42,707.51 -87,155.08 .00 17,256.49 71.2% 51040 EARLY RETIREMENT INCENTIVE 3,182.00 3,182.00 3,182.00 .00 .00 .00 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 1,843,207.00 1,843,207.00 483,371.32 175,957.85 .00 1,359,835.68 26.2% 51161 VAC/SICK ACCRUAL 154,209.00 154,209.00 44,915.89 16,041.10 .00 109,293.11 29.1% 51210 RETIREE HEALTH INS PLAN 35,616.00 35,616.00 17,381.91 4,391.58 .00 18,234.09 48.8% 51300 WORKERS COMPENSATION 350,176.00 350,176.00 116,725.28 29,181.32 .00 233,450.72 33.3% 51400 AUTO ALLOWANCE 1,050.00 1,050.00 334.66 121.17 .00 715.34 31.9% 51420 TOOL AND EQUIPMENT ALLOWAN 1,100.00 1,100.00 .00 .00 .00 1,100.00 .0% 51425 TREATMENT CERTIFICAT PAY .00 .00 4,028.58 1,650.00 .00 -4,028.58 100.0% 52000 POSTAGE 10,000.00 10,000.00 34,485.10 833.05 .00 -24,485.10 344.9% 52100 CHEMICALS 745,000.00 745,000.00 50,078.01 6,271.96 893,742.91 -198,820.92 126.7% 52110 REPAIR PARTS 300,000.00 300,000.00 .00 .00 120,000.00 180,000.00 40.0% 52200 BROCHURES & PUBLICATIONS 15,000.00 15,000.00 .00 .00 307,897.56 -292,897.56 2052.7% 52300 UNIFORMS 55,000.00 55,000.00 5,825.91 1,566.28 24,177.09 24,997.00 54.6% 52310 TRAINING-WORKSHOP-MTGS 115,000.00 115,000.00 11,900.08 500.50 47,955.00 55,144.92 52.0% 52330 EDUCATION REIMBURSEMENT 5,000.00 5,000.00 .00 .00 .00 5,000.00 .0% 52340 MEMBERSHIPS 35,000.00 35,000.00 10,064.33 .00 .00 24,935.67 28.8% 52400 MINOR EQUIPMENT 2,355,250.00 2,534,042.00 263,907.25 52,407.33 1,609,208.83 660,925.92 73.9% 52510 PUBLIC OUTREACH 75,000.00 75,000.00 9,895.39 .00 25,286.13 39,818.48 46.9% 52610 SUPPLIES SAFETY 45,000.00 45,000.00 3,229.67 2,466.47 25,389.68 16,380.65 63.6% 52900 MISC SUPPLIES 202,000.00 202,000.00 21,520.53 4,509.56 51,263.81 129,215.66 36.0% 53000 SOFTWARE EXPENSE 5,000.00 5,000.00 .00 .00 .00 5,000.00 .0% 53010 SERVICES PRINTING BINDING 80,000.00 80,000.00 5,451.99 .00 9,085.73 65,462.28 18.2% 53020 INTERNAL PHOTOCOPING COSTS 15,000.00 15,000.00 1,558.79 .00 .00 13,441.21 10.4% 53200 PROF SERVICES - OTHER 4,240,000.00 4,333,668.00 620,879.77 333,424.78 1,710,105.69 2,002,682.54 53.8% 53220 SERVICES LEGAL SERVICES 950,000.00 950,000.00 362,492.17 132,088.61 858,511.55 -271,003.72 128.5% 53250 ADVERTISING 20,000.00 20,000.00 6,840.00 .00 5,000.00 8,160.00 59.2% 176
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 20 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53260 LEGAL ADVOCACY 25,000.00 25,000.00 6,018.00 266.00 18,062.00 920.00 96.3% 53400 PROFESSIONAL SERVICES - HR 5,000.00 5,000.00 .00 .00 .00 5,000.00 .0% 53420 TEST MONITOR COMPLIANCE 350,000.00 350,000.00 50,320.00 11,742.30 487,233.65 -187,553.65 153.6% 54010 UTILITY EXPENSE-ELECTRIC 500,000.00 500,000.00 273,110.16 57,480.98 .00 226,889.84 54.6% 54020 UTILITY EXPENSE - GAS 5,500.00 5,500.00 390.79 58.05 .00 5,109.21 7.1% 54030 UTILITY EXPENSE- WASTEWATE 1,044,500.00 1,044,500.00 182,113.69 2,023.62 .00 862,386.31 17.4% 54040 UTILITY EXPENSE WATER 81,000.00 81,000.00 20,233.66 5,402.36 .00 60,766.34 25.0% 54050 UTIL EXP REFUSE AND DISPOS 19,000.00 19,000.00 4,181.79 1,705.38 .00 14,818.21 22.0% 54080 TELEPHONE CHGS 50,000.00 50,000.00 8,356.71 .00 .00 41,643.29 16.7% 54090 UNLEADED FUEL 15,000.00 15,000.00 .00 .00 37,500.00 -22,500.00 250.0% 54100 WATER PURCHASES 27,000,000.00 27,000,000.00 7,938,251.60 2,906,906.57 .00 19,061,748.40 29.4% 54355 UTILITY RATE ASSIST CREDIT 86,000.00 86,000.00 84,635.00 22,415.00 .00 1,365.00 98.4% 55010 BUILDING MAINT & REPAIR 225,000.00 225,000.00 .00 .00 .00 225,000.00 .0% 56040 CAPEX - MACHINERY/EQUIP 1,175,000.00 1,175,000.00 15,068.77 15,068.77 346,436.02 813,495.21 30.8% 57000 RENTALS & LEASES 515,000.00 515,000.00 175,849.69 45,879.98 294,135.73 45,014.58 91.3% 57110 TAXES AND FILING FEES 280,000.00 280,000.00 16,394.16 .00 .00 263,605.84 5.9% 57200 BAD DEBT EXPENSE .00 .00 -15,544.99 .00 .00 15,544.99 100.0% 57500 PRINCIPAL PAYMENTS 6,035,276.00 6,035,276.00 .00 .00 .00 6,035,276.00 .0% 57510 INTEREST EXPENSE 8,265,350.00 8,265,350.00 .00 .00 .00 8,265,350.00 .0% 59000 TRANSFERS OUT (LABOR) 32,000.00 32,000.00 .00 .00 .00 32,000.00 .0% 59100 CUSTOMER BILLING CHARGES 1,062,115.00 1,062,115.00 354,038.32 88,509.58 .00 708,076.68 33.3% 59200 IT & DATA PROCESSING CHGS 906,278.00 906,278.00 302,092.68 75,523.17 .00 604,185.32 33.3% 59300 LIABILITY INSURANCE CHGS 567,567.00 567,567.00 189,189.00 47,297.25 .00 378,378.00 33.3% 59400 TELEPHONE CHGS HIPC 72,500.00 72,500.00 24,166.64 6,041.66 .00 48,333.36 33.3% 59500 FLEET EQUIP MAINT ISF CHG 460,257.00 460,257.00 108,156.90 30,047.64 .00 352,100.10 23.5% 59600 INDIRECT PRORATED CST CHG 1,553,061.00 1,553,061.00 517,686.96 129,421.74 .00 1,035,374.04 33.3% 59700 FACILITY CHG MAINTENANCE 246,353.00 246,353.00 82,117.68 20,529.42 .00 164,235.32 33.3% 59800 TRANSFERS OUT - CIP 2,300,000.00 12,211,050.71 220,430.53 220,430.53 .00 11,990,620.18 1.8% 59900 TRANSFERS OUT - DEBT 28,365.00 28,365.00 .00 .00 .00 28,365.00 .0% 60300 INTERFUND ADVANCE OFFSET .00 .00 153,455.53 .00 .00 -153,455.53 100.0% TOTAL WATER OPERATING FUND 74,146,676.00 84,330,186.71 15,514,459.13 5,400,140.99 6,870,991.38 61,944,736.20 26.5% 602 WATER CIP FUND
50000 SALARIES - REGULAR .00 .00 3,420.56 3,420.56 .00 -3,420.56 100.0% 50200 OVERTIME WAGES .00 .00 361.29 361.29 .00 -361.29 100.0% 51000 CALPERS PENSION NORMAL COS .00 .00 377.82 377.82 .00 -377.82 100.0% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 86.77 86.77 .00 -86.77 100.0% 51160 CITY PAID EMPLOYEE BENEFIT .00 .04 450.88 450.88 .00 -450.84*******% 51161 VAC/SICK ACCRUAL .00 .00 66.20 66.20 .00 -66.20 100.0% 53200 PROF SERVICES - OTHER .00 6,550,690.78 456,458.23 110,171.91 2,690,030.29 3,404,202.26 48.0% 177
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 21 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53270 CONSTRUCTION SERVICES 750,000.00 11,273,254.21 48,689.61 48,689.61 4,259,875.31 6,964,689.29 38.2% 56000 CAPEX - LAND EASEMENTS .00 74,698.75 .00 .00 4,938.75 69,760.00 6.6% 56020 CAPEX - IMPRV OTH. THN BLD .00 5,100,223.00 .00 .00 .00 5,100,223.00 .0% 56040 CAPEX - MACHINERY/EQUIP .00 158,878.64 .00 .00 .00 158,878.64 .0% 56050 CAPEX - INFRASTRUCTURE 2,000,000.00 11,923,256.33 .00 .00 .00 11,923,256.33 .0% 57800 FOR CONTINGENCIES .00 616,715.70 .00 .00 .00 616,715.70 .0% 59000 TRANSFERS OUT (LABOR) .00 1,992,305.15 6,933.36 6,933.36 .00 1,985,371.79 .3% TOTAL WATER CIP FUND 2,750,000.00 37,690,022.60 516,844.72 170,558.40 6,954,844.35 30,218,333.53 19.8% 603 WATER DEVLPMT IMPACT FEES FUND
59600 INDIRECT PRORATED CST CHG 18,521.00 18,521.00 6,173.68 1,543.42 .00 12,347.32 33.3% 59800 TRANSFERS OUT - CIP .00 19,741,682.32 159,470.11 159,470.11 .00 19,582,212.21 .8% TOTAL WATER DEVLPMT IMPACT FEE 18,521.00 19,760,203.32 165,643.79 161,013.53 .00 19,594,559.53 .8% 605 WATER CAP FACILITY FUND
53700 DEVELOPER REIMBURSEMENTS 250,000.00 250,000.00 .00 .00 .00 250,000.00 .0% 59600 INDIRECT PRORATED CST CHG 2,211.00 2,211.00 737.00 184.25 .00 1,474.00 33.3% 59800 TRANSFERS OUT - CIP .00 400,000.00 .00 .00 .00 400,000.00 .0% TOTAL WATER CAP FACILITY FUND 252,211.00 652,211.00 737.00 184.25 .00 651,474.00 .1% 606 WATER RESOURCE FEE FUND
59600 INDIRECT PRORATED CST CHG 1,557.00 1,557.00 519.00 129.75 .00 1,038.00 33.3% 59800 TRANSFERS OUT - CIP 750,000.00 750,131.00 .00 .00 .00 750,131.00 .0% TOTAL WATER RESOURCE FEE FUND 751,557.00 751,688.00 519.00 129.75 .00 751,169.00 .1% 608 WATER SECURITY-CONT PREV FUND
50000 SALARIES - REGULAR .00 .00 3,568.33 .00 .00 -3,568.33 100.0% 51000 CALPERS PENSION NORMAL COS .00 .00 360.99 .00 .00 -360.99 100.0% 178
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 22 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51030 RETIREMENT ENHANCEMENT PLA .00 .00 482.79 .00 .00 -482.79 100.0% 51160 CITY PAID EMPLOYEE BENEFIT .00 .00 885.47 .00 .00 -885.47 100.0% 51161 VAC/SICK ACCRUAL .00 .00 30.36 .00 .00 -30.36 100.0% 53200 PROF SERVICES - OTHER .00 .00 .00 .00 16,307.32 -16,307.32 100.0% 53420 TEST MONITOR COMPLIANCE .00 .00 .00 .00 10,970.38 -10,970.38 100.0% 57200 BAD DEBT EXPENSE .00 .00 -431.00 .00 .00 431.00 100.0% TOTAL WATER SECURITY-CONT PREV .00 .00 4,896.94 .00 27,277.70 -32,174.64 100.0% 609 WATER BOND 2021A REV BOND FUND
59800 TRANSFERS OUT - CIP .00 1,830,008.97 136,944.08 136,944.08 .00 1,693,064.89 7.5% TOTAL WATER BOND 2021A REV BON .00 1,830,008.97 136,944.08 136,944.08 .00 1,693,064.89 7.5% 611 WASTEWATER OPERATING FUND
50000 SALARIES - REGULAR 8,347,666.00 8,347,666.00 2,104,541.22 861,221.79 .00 6,243,124.78 25.2% 50100 SALARIES - TEMPORARY 280,000.00 280,000.00 57,091.35 19,674.07 .00 222,908.65 20.4% 50200 OVERTIME WAGES 497,500.00 497,500.00 125,093.67 50,124.10 .00 372,406.33 25.1% 51000 CALPERS PENSION NORMAL COS 832,263.00 832,263.00 168,811.83 70,505.32 .00 663,451.17 20.3% 51010 CALPERS PENSION UAL 1,061,112.00 1,061,112.00 353,704.04 88,426.01 .00 707,407.96 33.3% 51030 RETIREMENT ENHANCEMENT PLA 95,211.00 95,211.00 45,311.64 -84,406.25 .00 49,899.36 47.6% 51160 CITY PAID EMPLOYEE BENEFIT 2,094,419.00 2,094,419.00 474,643.15 175,776.52 .00 1,619,775.85 22.7% 51161 VAC/SICK ACCRUAL 180,727.00 180,727.00 47,175.15 17,043.25 .00 133,551.85 26.1% 51210 RETIREE HEALTH INS PLAN 59,575.00 59,575.00 27,183.17 6,486.33 .00 32,391.83 45.6% 51300 WORKERS COMPENSATION 400,240.00 400,240.00 133,413.36 33,353.34 .00 266,826.64 33.3% 51400 AUTO ALLOWANCE 1,050.00 1,050.00 334.66 121.17 .00 715.34 31.9% 51425 TREATMENT CERTIFICAT PAY .00 .00 1,273.49 550.00 .00 -1,273.49 100.0% 52000 POSTAGE 5,500.00 5,500.00 1,410.38 101.65 .00 4,089.62 25.6% 52100 CHEMICALS 2,000,000.00 2,000,000.00 616,855.48 180,973.49 1,674,066.65 -290,922.13 114.5% 52110 REPAIR PARTS 22,500.00 22,500.00 .00 .00 .00 22,500.00 .0% 52200 BROCHURES & PUBLICATIONS 3,000.00 3,000.00 .00 .00 .00 3,000.00 .0% 52300 UNIFORMS 44,000.00 44,000.00 6,738.08 1,690.42 52,310.54 -15,048.62 134.2% 52310 TRAINING-WORKSHOP-MTGS 81,000.00 81,000.00 13,852.25 1,419.85 85,000.00 -17,852.25 122.0% 52330 EDUCATION REIMBURSEMENT 10,000.00 10,000.00 1,350.00 .00 .00 8,650.00 13.5% 52340 MEMBERSHIPS 57,000.00 57,000.00 2,019.00 .00 .00 54,981.00 3.5% 52400 MINOR EQUIPMENT 1,717,000.00 1,717,000.00 170,935.69 42,156.41 835,378.63 710,685.68 58.6% 52610 SUPPLIES SAFETY 95,000.00 95,000.00 5,453.87 1,269.27 73,294.76 16,251.37 82.9% 52900 MISC SUPPLIES 56,500.00 56,500.00 12,160.75 4,430.77 122,064.46 -77,725.21 237.6% 179
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 23 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53000 SOFTWARE EXPENSE 65,000.00 65,000.00 34,662.50 .00 22,926.26 7,411.24 88.6% 53010 SERVICES PRINTING BINDING 6,500.00 6,500.00 660.98 535.33 839.02 5,000.00 23.1% 53020 INTERNAL PHOTOCOPING COSTS 10,000.00 10,000.00 605.42 .00 .00 9,394.58 6.1% 53110 SERVICES MEDICAL 4,500.00 4,500.00 95.00 .00 .00 4,405.00 2.1% 53200 PROF SERVICES - OTHER 3,783,000.00 3,639,622.00 389,034.61 69,857.62 1,444,145.01 1,806,442.38 50.4% 53220 SERVICES LEGAL SERVICES .00 .00 .00 .00 13,349.50 -13,349.50 100.0% 53250 ADVERTISING 5,000.00 5,000.00 550.00 .00 .00 4,450.00 11.0% 53260 LEGAL ADVOCACY 45,000.00 45,000.00 2,886.00 266.00 8,666.00 33,448.00 25.7% 53420 TEST MONITOR COMPLIANCE 385,000.00 635,000.00 11,076.46 1,829.00 124,009.30 499,914.24 21.3% 54010 UTILITY EXPENSE-ELECTRIC 1,840,000.00 1,840,000.00 700,746.44 182,805.78 .00 1,139,253.56 38.1% 54020 UTILITY EXPENSE - GAS 200,000.00 200,000.00 4,390.69 441.09 206,020.76 -10,411.45 105.2% 54030 UTILITY EXPENSE- WASTEWATE 15,000.00 15,000.00 4,003.62 954.23 .00 10,996.38 26.7% 54040 UTILITY EXPENSE WATER 160,000.00 160,000.00 67,768.12 16,737.94 .00 92,231.88 42.4% 54050 UTIL EXP REFUSE AND DISPOS 2,000,000.00 2,000,000.00 289,265.95 5,581.48 2,005,407.01 -294,672.96 114.7% 54080 TELEPHONE CHGS 70,000.00 70,000.00 14,341.96 .00 .00 55,658.04 20.5% 54090 UNLEADED FUEL 140,000.00 140,000.00 .00 .00 140,000.00 .00 100.0% 54355 UTILITY RATE ASSIST CREDIT 75,000.00 75,000.00 .00 .00 .00 75,000.00 .0% 55030 VEHICLE MAINTENANCE 111,000.00 111,000.00 24,424.83 9,817.65 79,619.20 6,955.97 93.7% 56040 CAPEX - MACHINERY/EQUIP 1,370,000.00 2,145,077.69 .00 .00 433,189.54 1,711,888.15 20.2% 57000 RENTALS & LEASES 510,000.00 510,000.00 96,035.77 21,794.15 224,976.04 188,988.19 62.9% 57110 TAXES AND FILING FEES 310,500.00 310,500.00 35,289.61 450.00 .00 275,210.39 11.4% 57200 BAD DEBT EXPENSE 50,000.00 50,000.00 -9,331.19 .00 .00 59,331.19 -18.7% 57500 PRINCIPAL PAYMENTS 6,120,000.00 6,120,000.00 .00 .00 .00 6,120,000.00 .0% 57510 INTEREST EXPENSE 3,311,500.00 3,311,500.00 -17,378.20 .00 .00 3,328,878.20 -.5% 59100 CUSTOMER BILLING CHARGES 950,481.00 950,481.00 316,827.00 79,206.75 .00 633,654.00 33.3% 59200 IT & DATA PROCESSING CHGS 1,006,592.00 1,006,592.00 335,530.68 83,882.67 .00 671,061.32 33.3% 59300 LIABILITY INSURANCE CHGS 545,340.00 545,340.00 181,779.96 45,444.99 .00 363,560.04 33.3% 59400 TELEPHONE CHGS HIPC 48,490.00 48,490.00 16,163.32 4,040.83 .00 32,326.68 33.3% 59500 FLEET EQUIP MAINT ISF CHG 48,113.00 48,113.00 2,695.65 599.79 .00 45,417.35 5.6% 59600 INDIRECT PRORATED CST CHG 1,223,966.00 1,223,966.00 407,988.68 101,997.17 .00 815,977.32 33.3% 59700 FACILITY CHG MAINTENANCE 29,393.00 29,393.00 9,797.68 2,449.42 .00 19,595.32 33.3% 59800 TRANSFERS OUT - CIP 31,274,145.00 66,783,998.81 1,955,619.82 1,955,619.82 .00 64,828,378.99 2.9% 59900 TRANSFERS OUT - DEBT 32,191.00 32,191.00 .00 .00 .00 32,191.00 .0% TOTAL WASTEWATER OPERATING FUN 73,686,974.00 110,078,527.50 9,244,883.59 4,055,229.22 7,545,262.68 93,288,381.23 15.3% 612 WASTEWATER CIP FUND
50000 SALARIES - REGULAR .00 .00 40,278.12 30,869.12 .00 -40,278.12 100.0% 51000 CALPERS PENSION NORMAL COS .00 .00 1,673.14 1,438.00 .00 -1,673.14 100.0% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 402.77 308.67 .00 -402.77 100.0% 51160 CITY PAID EMPLOYEE BENEFIT .00 .00 8,623.69 6,608.86 .00 -8,623.69 100.0% 180
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 24 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51161 VAC/SICK ACCRUAL .00 .00 873.95 669.51 .00 -873.95 100.0% 51210 RETIREE HEALTH INS PLAN .00 .00 381.97 287.87 .00 -381.97 100.0% 53200 PROF SERVICES - OTHER 1,500,000.00 6,810,905.29 477,618.64 179,746.85 5,766,785.76 566,500.89 91.7% 53270 CONSTRUCTION SERVICES 38,324,145.00 81,570,842.62 2,895,206.85 1,581,578.25 18,215,556.09 60,460,079.68 25.9% 56020 CAPEX - IMPRV OTH. THN BLD .00 30,498,790.00 .00 .00 .00 30,498,790.00 .0% 56040 CAPEX - MACHINERY/EQUIP .00 1,151,300.00 .00 .00 .00 1,151,300.00 .0% 56050 CAPEX - INFRASTRUCTURE 3,800,000.00 7,927,162.00 403,000.00 .00 2,453,000.00 5,071,162.00 36.0% 57800 FOR CONTINGENCIES .00 844,630.00 .00 .00 .00 844,630.00 .0% 59000 TRANSFERS OUT (LABOR) .00 4,124,607.00 6,322.02 6,322.02 .00 4,118,284.98 .2% TOTAL WASTEWATER CIP FUND 43,624,145.00 132,928,236.91 3,834,381.15 1,807,829.15 26,435,341.85 102,658,513.91 22.8% 613 WASTEWATER CONNECTION FEE FUND
53200 PROF SERVICES - OTHER .00 68,312.00 .00 .00 .00 68,312.00 .0% 53700 DEVELOPER REIMBURSEMENTS 1,100,000.00 1,100,000.00 .00 .00 .00 1,100,000.00 .0% 57700 LOANS TO PROP OWNERS .00 52,168.00 .00 .00 .00 52,168.00 .0% 59600 INDIRECT PRORATED CST CHG 15,492.00 15,492.00 5,164.00 1,291.00 .00 10,328.00 33.3% 59800 TRANSFERS OUT - CIP 12,650,000.00 12,650,000.00 .00 .00 .00 12,650,000.00 .0% TOTAL WASTEWATER CONNECTION FE 13,765,492.00 13,885,972.00 5,164.00 1,291.00 .00 13,880,808.00 .0% 617 WASTEWATER BONDS/SRF LOANS
59800 TRANSFERS OUT - CIP .00 52,901,815.30 1,880,441.31 1,880,441.31 .00 51,021,373.99 3.6% TOTAL WASTEWATER BONDS/SRF LOA .00 52,901,815.30 1,880,441.31 1,880,441.31 .00 51,021,373.99 3.6% 631 SOLID WASTE OPERATING FUND
50000 SALARIES - REGULAR 14,049,735.00 14,049,735.00 4,265,645.13 1,722,281.55 .00 9,784,089.87 30.4% 50100 SALARIES - TEMPORARY 56,461.00 56,461.00 59,566.16 23,089.51 .00 -3,105.16 105.5% 50200 OVERTIME WAGES 3,203,712.00 3,203,712.00 1,193,496.20 439,820.39 .00 2,010,215.80 37.3% 51000 CALPERS PENSION NORMAL COS 1,400,758.00 1,400,758.00 381,783.39 141,728.11 .00 1,018,974.61 27.3% 51010 CALPERS PENSION UAL 2,290,418.00 2,290,418.00 763,472.68 190,868.17 .00 1,526,945.32 33.3% 51030 RETIREMENT ENHANCEMENT PLA 133,350.00 133,350.00 87,305.52 -141,273.32 .00 46,044.48 65.5% 51040 EARLY RETIREMENT INCENTIVE 24,865.00 24,865.00 24,865.05 .00 .00 -.05 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 4,329,579.00 4,329,579.00 1,220,608.06 444,105.43 .00 3,108,970.94 28.2% 181
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51161 VAC/SICK ACCRUAL 304,178.00 304,178.00 97,980.75 35,330.26 .00 206,197.25 32.2% 51210 RETIREE HEALTH INS PLAN 60,224.00 60,224.00 26,504.13 6,195.32 .00 33,719.87 44.0% 51300 WORKERS COMPENSATION 461,362.00 461,362.00 153,787.36 38,446.84 .00 307,574.64 33.3% 51400 AUTO ALLOWANCE 1,050.00 1,050.00 334.66 121.17 .00 715.34 31.9% 51420 TOOL AND EQUIPMENT ALLOWAN 20,900.00 20,900.00 15,375.00 15,375.00 .00 5,525.00 73.6% 52000 POSTAGE 13,000.00 13,000.00 2,483.30 327.88 .00 10,516.70 19.1% 52110 REPAIR PARTS 190,000.00 190,000.00 69,091.21 18,506.36 57,313.68 63,595.11 66.5% 52200 BROCHURES & PUBLICATIONS 495.00 495.00 .00 .00 .00 495.00 .0% 52300 UNIFORMS 200,000.00 200,000.00 34,226.01 8,375.31 108,682.07 57,091.92 71.5% 52310 TRAINING-WORKSHOP-MTGS 30,000.00 30,000.00 9,978.31 534.00 20,000.00 21.69 99.9% 52330 EDUCATION REIMBURSEMENT 6,500.00 6,500.00 .00 .00 .00 6,500.00 .0% 52340 MEMBERSHIPS 10,000.00 10,000.00 1,465.00 .00 .00 8,535.00 14.7% 52400 MINOR EQUIPMENT 1,433,445.00 1,433,445.00 266,153.90 154,130.28 765,502.93 401,788.17 72.0% 52510 PUBLIC OUTREACH 7,000.00 7,000.00 .00 .00 .00 7,000.00 .0% 52610 SUPPLIES SAFETY 84,000.00 84,000.00 24,370.37 5,315.26 41,431.83 18,197.80 78.3% 52900 MISC SUPPLIES 37,000.00 37,000.00 7,506.35 2,302.13 14,493.65 15,000.00 59.5% 53020 INTERNAL PHOTOCOPING COSTS 6,691.00 6,691.00 1,225.85 .00 2,948.66 2,516.49 62.4% 53200 PROF SERVICES - OTHER 1,797,812.00 1,647,812.00 370,709.50 135,140.64 989,302.13 287,800.37 82.5% 53250 ADVERTISING 89,500.00 89,500.00 2,452.67 .00 55,767.33 31,280.00 65.1% 53260 LEGAL ADVOCACY 15,000.00 15,000.00 2,892.00 268.00 8,660.00 3,448.00 77.0% 53500 BANK CHARGES 37,180.00 37,180.00 14,344.47 4,969.65 35,655.53 -12,820.00 134.5% 54010 UTILITY EXPENSE-ELECTRIC 160,000.00 160,000.00 43,691.61 .00 .00 116,308.39 27.3% 54020 UTILITY EXPENSE - GAS 2,600.00 2,600.00 217.95 125.64 .00 2,382.05 8.4% 54030 UTILITY EXPENSE- WASTEWATE 2,000.00 2,000.00 612.86 135.34 .00 1,387.14 30.6% 54040 UTILITY EXPENSE WATER 18,000.00 18,000.00 5,870.38 1,580.88 .00 12,129.62 32.6% 54050 UTIL EXP REFUSE AND DISPOS 10,750,000.00 10,750,000.00 2,476,040.82 855,063.66 7,530,063.81 743,895.37 93.1% 54080 TELEPHONE CHGS 55,000.00 55,000.00 11,087.72 1,444.13 .00 43,912.28 20.2% 54090 UNLEADED FUEL 245,000.00 245,000.00 55,922.65 25,785.64 341,957.26 -152,879.91 162.4% 54200 RECYCLES BUY BACK 1,100,000.00 1,100,000.00 192,464.05 170,079.08 10,000.00 897,535.95 18.4% 54300 GREENWASTE PROCESSING 1,400,000.00 1,400,000.00 225,306.83 108,921.04 1,537,982.98 -363,289.81 125.9% 54355 UTILITY RATE ASSIST CREDIT 80,500.00 80,500.00 .00 .00 .00 80,500.00 .0% 54400 SUPP WASTE HAULING 1,500,000.00 1,500,000.00 301,331.43 81,946.39 998,668.57 200,000.00 86.7% 55010 BUILDING MAINT & REPAIR 150,000.00 150,000.00 .00 .00 5,000.00 145,000.00 3.3% 55030 VEHICLE MAINTENANCE 250,000.00 250,000.00 54,402.64 .00 243,931.57 -48,334.21 119.3% 56030 CAPEX - VEHICLES 1,046,815.00 2,068,098.00 .00 .00 .00 2,068,098.00 .0% 56040 CAPEX - MACHINERY/EQUIP 764,250.00 1,389,953.72 .00 .00 185,000.00 1,204,953.72 13.3% 57000 RENTALS & LEASES 1,226,541.00 1,376,541.00 429,471.82 161,054.22 1,012,463.35 -65,394.17 104.8% 57110 TAXES AND FILING FEES 75,000.00 75,000.00 15,373.48 2,672.15 .00 59,626.52 20.5% 57200 BAD DEBT EXPENSE 30,000.00 30,000.00 -16,407.91 .00 .00 46,407.91 -54.7% 57500 PRINCIPAL PAYMENTS 2,001,650.00 2,001,650.00 260,274.42 .00 .00 1,741,375.58 13.0% 57510 INTEREST EXPENSE 101,800.00 101,800.00 22,855.90 .00 .00 78,944.10 22.5% 59000 TRANSFERS OUT (LABOR) 20,000.00 20,000.00 .00 -1,317.45 .00 20,000.00 .0% 59010 INFRASTRUCTURE USE FEE 2,048,468.00 2,048,468.00 .00 .00 .00 2,048,468.00 .0% 59100 CUSTOMER BILLING CHARGES 1,176,939.00 1,176,939.00 392,313.00 98,078.25 .00 784,626.00 33.3% 182
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59200 IT & DATA PROCESSING CHGS 2,161,241.00 2,161,241.00 720,413.64 180,103.41 .00 1,440,827.36 33.3% 59300 LIABILITY INSURANCE CHGS 889,562.00 889,562.00 296,520.72 74,130.18 .00 593,041.28 33.3% 59400 TELEPHONE CHGS HIPC 57,579.00 57,579.00 19,193.00 4,798.25 .00 38,386.00 33.3% 59500 FLEET EQUIP MAINT ISF CHG 4,246,983.00 4,246,983.00 1,115,323.76 333,320.14 .00 3,131,659.24 26.3% 59600 INDIRECT PRORATED CST CHG 1,951,914.00 1,951,914.00 650,637.96 162,659.49 .00 1,301,276.04 33.3% 59700 FACILITY CHG MAINTENANCE 166,747.00 166,747.00 55,582.36 13,895.59 .00 111,164.64 33.3% 59800 TRANSFERS OUT - CIP 5,460,000.00 9,888,505.20 .00 .00 .00 9,888,505.20 .0% 59900 TRANSFERS OUT - DEBT 81,047.00 81,047.00 .00 .00 .00 81,047.00 .0% 60500 DEBT OFFSET .00 .00 -268,462.53 -268,462.53 .00 268,462.53 100.0% TOTAL SOLID WASTE OPERATING FU 69,513,851.00 75,589,342.92 16,157,661.59 5,251,971.44 13,964,825.35 45,466,855.98 39.9% 632 SOLID WASTE CIP FUND
53200 PROF SERVICES - OTHER 4,710,000.00 5,064,174.18 .00 .00 .00 5,064,174.18 .0% 53270 CONSTRUCTION SERVICES 750,000.00 4,064,152.80 .00 .00 1,067,693.74 2,996,459.06 26.3% 56010 CAPEX - BUILDINGS .00 200,000.00 .00 .00 .00 200,000.00 .0% 56040 CAPEX - MACHINERY/EQUIP .00 189,311.95 .00 .00 .00 189,311.95 .0% 57800 FOR CONTINGENCIES .00 502,500.00 .00 .00 .00 502,500.00 .0% 59000 TRANSFERS OUT (LABOR) .00 164,009.81 6,974.79 4,714.65 .00 157,035.02 4.3% TOTAL SOLID WASTE CIP FUND 5,460,000.00 10,184,148.74 6,974.79 4,714.65 1,067,693.74 9,109,480.21 10.6% 634 SOLID WASTE DEVELOPER FEE FUND
56030 CAPEX - VEHICLES .00 790,573.00 .00 .00 .00 790,573.00 .0% TOTAL SOLID WASTE DEVELOPER FE .00 790,573.00 .00 .00 .00 790,573.00 .0% 638 SOLID WASTE SEC - CONT PREV FU
53200 PROF SERVICES - OTHER 220,000.00 220,000.00 49,235.44 .00 150,843.54 19,921.02 90.9% 59800 TRANSFERS OUT - CIP .00 295,643.54 4,636.29 4,636.29 .00 291,007.25 1.6% TOTAL SOLID WASTE SEC - CONT P 220,000.00 515,643.54 53,871.73 4,636.29 150,843.54 310,928.27 39.7% 641 PERFORMING ARTS CENTER FUND
183
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

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OCTOBER 2025 EXPENSES
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641 PERFORMING ARTS CENTER FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 54010 UTILITY EXPENSE-ELECTRIC 74,160.00 74,160.00 71,262.34 67,592.19 .00 2,897.66 96.1% 54020 UTILITY EXPENSE - GAS 8,000.00 8,000.00 1,690.77 849.95 .00 6,309.23 21.1% 54030 UTILITY EXPENSE- WASTEWATE 4,726.00 4,726.00 1,116.57 432.56 .00 3,609.43 23.6% 54040 UTILITY EXPENSE WATER 10,808.00 10,808.00 4,910.67 1,459.99 .00 5,897.33 45.4% 54050 UTIL EXP REFUSE AND DISPOS 21,977.00 21,977.00 13,224.08 3,512.42 .00 8,752.92 60.2% 54060 OTHER UTILITIES 11,969.00 11,969.00 .00 .00 .00 11,969.00 .0% 55010 BUILDING MAINT & REPAIR 123,600.00 123,600.00 31,446.86 27,113.30 2,868.03 89,285.11 27.8% 57110 TAXES AND FILING FEES 200.00 200.00 .00 .00 .00 200.00 .0% 59400 TELEPHONE CHGS HIPC 9,137.00 9,137.00 3,045.68 761.42 .00 6,091.32 33.3% 59600 INDIRECT PRORATED CST CHG 6,762.00 6,762.00 2,254.00 563.50 .00 4,508.00 33.3% TOTAL PERFORMING ARTS CENTER F 271,339.00 271,339.00 128,950.97 102,285.33 2,868.03 139,520.00 48.6% 651 GOLF COURSE OPERATING FUND
50000 SALARIES - REGULAR 28,672.00 28,672.00 7,643.34 3,311.18 .00 21,028.66 26.7% 51000 CALPERS PENSION NORMAL COS 2,859.00 2,859.00 -187.07 245.13 .00 3,046.07 -6.5% 51010 CALPERS PENSION UAL 1,819.00 1,819.00 606.32 151.58 .00 1,212.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA .00 .00 67.94 24.60 .00 -67.94 100.0% 51160 CITY PAID EMPLOYEE BENEFIT 4,646.00 4,646.00 928.84 344.19 .00 3,717.16 20.0% 51161 VAC/SICK ACCRUAL 621.00 621.00 160.20 57.87 .00 460.80 25.8% 51210 RETIREE HEALTH INS PLAN .00 .00 67.94 24.60 .00 -67.94 100.0% 51300 WORKERS COMPENSATION 1,409.00 1,409.00 469.68 117.42 .00 939.32 33.3% 52400 MINOR EQUIPMENT 347,800.00 347,800.00 .00 .00 347,800.00 .00 100.0% 53020 INTERNAL PHOTOCOPING COSTS .00 .00 67.27 .00 .00 -67.27 100.0% 53200 PROF SERVICES - OTHER 4,750,687.00 4,750,687.00 982,083.43 -495,637.21 3,661,861.41 106,742.16 97.8% 53210 SERVICES AUDIT 31,485.00 31,485.00 .00 .00 .00 31,485.00 .0% 53500 BANK CHARGES 165,056.00 165,056.00 7,874.41 7,874.41 .00 157,181.59 4.8% 54010 UTILITY EXPENSE-ELECTRIC 234,000.00 234,000.00 .00 .00 234,000.00 .00 100.0% 54040 UTILITY EXPENSE WATER 430,000.00 430,000.00 .00 .00 430,000.00 .00 100.0% 54050 UTIL EXP REFUSE AND DISPOS 15,000.00 15,000.00 .00 .00 15,000.00 .00 100.0% 54070 INTERNET CHARGES 12,894.00 12,894.00 .00 .00 12,894.00 .00 100.0% 54080 TELEPHONE CHGS 8,800.00 8,800.00 .00 .00 8,800.00 .00 100.0% 55030 VEHICLE MAINTENANCE 35,052.00 35,052.00 .00 .00 .00 35,052.00 .0% 57110 TAXES AND FILING FEES 24,502.00 24,502.00 .00 .00 .00 24,502.00 .0% 57500 PRINCIPAL PAYMENTS 153,456.00 153,456.00 153,455.50 .00 .00 .50 100.0% 57510 INTEREST EXPENSE 5,885.00 5,885.00 5,884.53 .00 .00 .47 100.0% 58100 GENERAL LIABILITY INSURANC 126,000.00 126,000.00 .00 .00 126,000.00 .00 100.0% 59200 IT & DATA PROCESSING CHGS 1,726.00 1,726.00 575.32 143.83 .00 1,150.68 33.3% 59300 LIABILITY INSURANCE CHGS 2,123.00 2,123.00 707.68 176.92 .00 1,415.32 33.3% 59400 TELEPHONE CHGS HIPC 13,436.00 13,436.00 4,478.68 1,119.67 .00 8,957.32 33.3% 59600 INDIRECT PRORATED CST CHG 58,968.00 58,968.00 19,656.00 4,914.00 .00 39,312.00 33.3% 184
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 28 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59800 TRANSFERS OUT - CIP .00 1,625,475.07 12,531.11 12,531.11 .00 1,612,943.96 .8% 60300 INTERFUND ADVANCE OFFSET .00 .00 -153,455.50 .00 .00 153,455.50 100.0% TOTAL GOLF COURSE OPERATING FU 6,456,896.00 8,082,371.07 1,043,615.62 -464,600.70 4,836,355.41 2,202,400.04 72.8% 652 GOLF COURSE CIP FUND
53200 PROF SERVICES - OTHER .00 117,795.23 2,102.41 2,102.41 56,987.81 58,705.01 50.2% 53270 CONSTRUCTION SERVICES .00 333,000.00 .00 .00 .00 333,000.00 .0% 56010 CAPEX - BUILDINGS .00 1,710,000.00 .00 .00 837,019.15 872,980.85 48.9% 59000 TRANSFERS OUT (LABOR) .00 64,679.84 10,428.70 10,428.70 .00 54,251.14 16.1% TOTAL GOLF COURSE CIP FUND .00 2,225,475.07 12,531.11 12,531.11 894,006.96 1,318,937.00 40.7% 701 PUBLIC LIAB & PROP INSUR ISF
50000 SALARIES - REGULAR 186,198.00 186,198.00 51,663.71 19,653.84 .00 134,534.29 27.7% 51000 CALPERS PENSION NORMAL COS 18,564.00 18,564.00 3,328.42 1,680.91 .00 15,235.58 17.9% 51010 CALPERS PENSION UAL 18,796.00 18,796.00 6,265.32 1,566.33 .00 12,530.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA 4,091.00 4,091.00 616.04 214.94 .00 3,474.96 15.1% 51160 CITY PAID EMPLOYEE BENEFIT 39,345.00 39,345.00 9,433.81 3,417.36 .00 29,911.19 24.0% 51161 VAC/SICK ACCRUAL 4,031.00 4,031.00 1,117.25 385.50 .00 2,913.75 27.7% 51210 RETIREE HEALTH INS PLAN .00 .00 260.92 94.47 .00 -260.92 100.0% 51300 WORKERS COMPENSATION 6,239.00 6,239.00 2,079.68 519.92 .00 4,159.32 33.3% 51400 AUTO ALLOWANCE 210.00 210.00 66.95 24.24 .00 143.05 31.9% 52000 POSTAGE 33.00 33.00 .00 .00 .00 33.00 .0%
52200 BROCHURES & PUBLICATIONS 275.00 275.00 .00 .00 .00 275.00 .0% 52310 TRAINING-WORKSHOP-MTGS 500.00 500.00 .00 .00 .00 500.00 .0% 52320 MILEAGE REIMBURSEMENTS 300.00 300.00 .00 .00 .00 300.00 .0% 52400 MINOR EQUIPMENT 700.00 700.00 .00 .00 .00 700.00 .0% 52900 MISC SUPPLIES 325.00 325.00 .00 .00 .00 325.00 .0% 53010 SERVICES PRINTING BINDING 600.00 600.00 .00 .00 .00 600.00 .0% 53200 PROF SERVICES - OTHER 270,000.00 270,000.00 74,259.75 .00 205,307.16 -9,566.91 103.5% 53220 SERVICES LEGAL SERVICES 15,113.00 15,113.00 1,755.00 .00 760.00 12,598.00 16.6% 58050 LOSS CONTROL ACTIVITIES 110,000.00 110,000.00 300.00 .00 .00 109,700.00 .3% 58200 PHYSICAL DMG INS NON AUTO 2,000,000.00 2,000,000.00 1,771,627.00 .00 .00 228,373.00 88.6% 58300 EXCESS LIABILITY INS 4,586,000.00 4,586,000.00 4,040,706.00 .00 .00 545,294.00 88.1% 58400 LIABILITY CLAIMS EXPENSE 5,135,346.00 5,135,346.00 1,732,099.32 225,922.66 .00 3,403,246.68 33.7% 58500 WORKERS COMP CLAIMS 4,324.00 4,324.00 .00 .00 .00 4,324.00 .0% 59200 IT & DATA PROCESSING CHGS 17,831.00 17,831.00 5,943.68 1,485.92 .00 11,887.32 33.3% 185
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 29 ends

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FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 59300 LIABILITY INSURANCE CHGS 17,248.00 17,248.00 5,749.32 1,437.33 .00 11,498.68 33.3% 59400 TELEPHONE CHGS HIPC 1,480.00 1,480.00 493.32 123.33 .00 986.68 33.3% 59600 INDIRECT PRORATED CST CHG 175,883.00 175,883.00 58,627.68 14,656.92 .00 117,255.32 33.3% TOTAL PUBLIC LIAB & PROP INSUR 12,613,432.00 12,613,432.00 7,766,393.17 271,183.67 206,067.16 4,640,971.67 63.2% 702 WORKERS COMP INSUR ISF
50000 SALARIES - REGULAR 478,846.00 478,846.00 112,899.28 44,783.73 .00 365,946.72 23.6% 51000 CALPERS PENSION NORMAL COS 47,741.00 47,741.00 8,892.72 3,354.96 .00 38,848.28 18.6% 51010 CALPERS PENSION UAL 47,901.00 47,901.00 15,967.00 3,991.75 .00 31,934.00 33.3% 51030 RETIREMENT ENHANCEMENT PLA 3,273.00 3,273.00 1,147.44 383.50 .00 2,125.56 35.1% 51160 CITY PAID EMPLOYEE BENEFIT 85,348.00 85,348.00 19,543.75 6,471.08 .00 65,804.25 22.9% 51161 VAC/SICK ACCRUAL 10,367.00 10,367.00 2,285.12 745.29 .00 8,081.88 22.0% 51210 RETIREE HEALTH INS PLAN 1,944.00 1,944.00 1,664.50 466.73 .00 279.50 85.6% 51300 WORKERS COMPENSATION 15,466.00 15,466.00 5,155.32 1,288.83 .00 10,310.68 33.3% 51400 AUTO ALLOWANCE 210.00 210.00 66.95 24.24 .00 143.05 31.9% 52400 MINOR EQUIPMENT 65.00 65.00 .00 .00 .00 65.00 .0% 52900 MISC SUPPLIES 950.00 950.00 .00 .00 .00 950.00 .0% 53020 INTERNAL PHOTOCOPING COSTS 200.00 200.00 .00 .00 .00 200.00 .0% 53200 PROF SERVICES - OTHER 360,000.00 360,000.00 78,329.44 28,181.42 236,160.00 45,510.56 87.4% 54080 TELEPHONE CHGS .00 .00 276.46 .00 .00 -276.46 100.0% 57110 TAXES AND FILING FEES 475,000.00 475,000.00 .00 .00 .00 475,000.00 .0% 58050 LOSS CONTROL ACTIVITIES 175,000.00 175,000.00 18,079.69 1,461.83 68,757.00 88,163.31 49.6% 58300 EXCESS LIABILITY INS 800,000.00 800,000.00 723,238.00 .00 .00 76,762.00 90.4% 58500 WORKERS COMP CLAIMS 7,219,457.00 7,219,457.00 1,900,729.60 448,825.27 46,034.10 5,272,693.30 27.0% 59200 IT & DATA PROCESSING CHGS 45,440.00 45,440.00 15,146.68 3,786.67 .00 30,293.32 33.3% 59300 LIABILITY INSURANCE CHGS 42,758.00 42,758.00 14,252.68 3,563.17 .00 28,505.32 33.3% 59400 TELEPHONE CHGS HIPC 987.00 987.00 329.00 82.25 .00 658.00 33.3% 59600 INDIRECT PRORATED CST CHG 168,226.00 168,226.00 56,075.32 14,018.83 .00 112,150.68 33.3% TOTAL WORKERS COMP INSUR ISF 9,979,179.00 9,979,179.00 2,974,078.95 561,429.55 350,951.10 6,654,148.95 33.3% 725 CUSTOMER BILLING OPS ISF
50000 SALARIES - REGULAR 1,104,824.00 1,104,824.00 313,551.41 122,991.95 .00 791,272.59 28.4% 50100 SALARIES - TEMPORARY .00 .00 8,450.36 .00 .00 -8,450.36 100.0% 50200 OVERTIME WAGES .00 .00 117.23 .00 .00 -117.23 100.0% 51000 CALPERS PENSION NORMAL COS 110,151.00 110,151.00 24,119.08 10,730.43 .00 86,031.92 21.9% 51010 CALPERS PENSION UAL 168,504.00 168,504.00 56,168.00 14,042.00 .00 112,336.00 33.3% 186
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 30 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51030 RETIREMENT ENHANCEMENT PLA 2,661.00 2,661.00 5,993.79 -4,201.93 .00 -3,332.79 225.2% 51160 CITY PAID EMPLOYEE BENEFIT 297,235.00 297,235.00 70,847.07 25,980.30 .00 226,387.93 23.8% 51161 VAC/SICK ACCRUAL 23,920.00 23,920.00 7,048.87 2,543.92 .00 16,871.13 29.5% 51210 RETIREE HEALTH INS PLAN 7,124.00 7,124.00 3,622.46 925.37 .00 3,501.54 50.8% 51300 WORKERS COMPENSATION 38,031.00 38,031.00 12,677.00 3,169.25 .00 25,354.00 33.3% 52000 POSTAGE 328,208.00 328,208.00 72,785.40 22,368.09 260,698.49 -5,275.89 101.6% 52310 TRAINING-WORKSHOP-MTGS 1,000.00 1,000.00 .00 .00 .00 1,000.00 .0% 52330 EDUCATION REIMBURSEMENT 2,000.00 2,000.00 .00 .00 .00 2,000.00 .0% 52620 SUPPLIES OTHER 165.00 165.00 .00 .00 .00 165.00 .0% 52900 MISC SUPPLIES 6,000.00 6,000.00 1,122.17 .00 4,297.83 580.00 90.3% 53010 SERVICES PRINTING BINDING 74,258.00 74,258.00 17,384.90 5,298.10 65,322.95 -8,449.85 111.4% 53020 INTERNAL PHOTOCOPING COSTS 4,815.00 4,815.00 709.04 .00 175.60 3,930.36 18.4% 53200 PROF SERVICES - OTHER 68,959.00 68,959.00 11,099.34 3,723.27 15,542.51 42,317.15 38.6% 53500 BANK CHARGES 462,164.00 462,164.00 35,937.14 597.00 228,767.36 197,459.50 57.3% 54080 TELEPHONE CHGS 551.00 551.00 125.09 .00 .00 425.91 22.7% 55020 EQUIPMENT MAINTENANCE 2,982.00 2,982.00 .00 .00 .00 2,982.00 .0% 57300 LEASE PMT CAP GROWTH FEES 28,391.00 28,391.00 5,092.39 5,092.39 .00 23,298.61 17.9% 59200 IT & DATA PROCESSING CHGS 159,847.00 159,847.00 53,282.36 13,320.59 .00 106,564.64 33.3% 59300 LIABILITY INSURANCE CHGS 105,138.00 105,138.00 35,046.00 8,761.50 .00 70,092.00 33.3% 59400 TELEPHONE CHGS HIPC 9,387.00 9,387.00 3,129.00 782.25 .00 6,258.00 33.3% 59600 INDIRECT PRORATED CST CHG 178,110.00 178,110.00 59,370.00 14,842.50 .00 118,740.00 33.3% 59700 FACILITY CHG MAINTENANCE 60,379.00 60,379.00 20,126.32 5,031.58 .00 40,252.68 33.3% TOTAL CUSTOMER BILLING OPS ISF 3,244,804.00 3,244,804.00 817,804.42 255,998.56 574,804.74 1,852,194.84 42.9% 731 INFORMATION TECHNOLOGY ISF
50000 SALARIES - REGULAR 5,230,441.00 5,230,441.00 1,362,608.60 551,923.52 .00 3,867,832.40 26.1% 50100 SALARIES - TEMPORARY 65,420.00 65,420.00 .00 .00 .00 65,420.00 .0% 50200 OVERTIME WAGES 54,666.00 54,666.00 23,268.65 9,718.20 .00 31,397.35 42.6% 51000 CALPERS PENSION NORMAL COS 521,474.00 521,474.00 80,418.46 45,298.29 .00 441,055.54 15.4% 51010 CALPERS PENSION UAL 509,334.00 509,334.00 169,778.04 42,444.51 .00 339,555.96 33.3% 51030 RETIREMENT ENHANCEMENT PLA 14,403.00 14,403.00 23,186.18 -27,144.55 .00 -8,783.18 161.0% 51160 CITY PAID EMPLOYEE BENEFIT 1,073,690.00 1,073,690.00 234,087.29 85,991.23 .00 839,602.71 21.8% 51161 VAC/SICK ACCRUAL 113,239.00 113,239.00 28,832.14 10,375.51 .00 84,406.86 25.5% 51210 RETIREE HEALTH INS PLAN 14,247.00 14,247.00 13,707.15 4,177.36 .00 539.85 96.2% 51300 WORKERS COMPENSATION 184,702.00 184,702.00 61,567.36 15,391.84 .00 123,134.64 33.3% 51400 AUTO ALLOWANCE 4,200.00 4,200.00 1,338.47 484.62 .00 2,861.53 31.9% 52310 TRAINING-WORKSHOP-MTGS 30,000.00 30,000.00 2,388.32 .00 .00 27,611.68 8.0% 52340 MEMBERSHIPS .00 .00 1,000.00 .00 .00 -1,000.00 100.0% 52400 MINOR EQUIPMENT 1,244,503.00 1,244,503.00 236,885.69 95.05 1,015,382.74 -7,765.43 100.6% 52900 MISC SUPPLIES 227,000.00 227,000.00 2,708.03 .00 2,255.50 222,036.47 2.2% 187
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 31 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 53000 SOFTWARE EXPENSE .00 .00 .00 .00 6,415.24 -6,415.24 100.0% 53001 SOFTWARE SUBSCRIPTION 5,036,390.00 5,036,390.00 1,679,351.20 28,192.76 1,177,721.25 2,179,317.55 56.7% 53020 INTERNAL PHOTOCOPING COSTS 18,746.00 18,746.00 181.32 .00 .00 18,564.68 1.0% 53200 PROF SERVICES - OTHER 4,219,344.00 4,219,344.00 419,809.60 114,457.07 1,145,015.64 2,654,518.76 37.1% 53290 OUTSIDE SERVICES .00 .00 .00 .00 347,114.92 -347,114.92 100.0% 54070 INTERNET CHARGES 123,540.00 123,540.00 44,592.01 13,891.38 .00 78,947.99 36.1% 54080 TELEPHONE CHGS 637,259.00 637,259.00 128,994.25 39,195.67 11,570.96 496,693.79 22.1% 57000 RENTALS & LEASES .00 .00 7,034.64 1,758.66 14,069.28 -21,103.92 100.0% 59300 LIABILITY INSURANCE CHGS 510,613.00 510,613.00 170,204.32 42,551.08 .00 340,408.68 33.3% 59500 FLEET EQUIP MAINT ISF CHG 4,774.00 4,774.00 933.74 191.16 .00 3,840.26 19.6% 59600 INDIRECT PRORATED CST CHG 376,136.00 376,136.00 125,378.64 31,344.66 .00 250,757.36 33.3% 59700 FACILITY CHG MAINTENANCE 193,009.00 193,009.00 64,336.32 16,084.08 .00 128,672.68 33.3% 59800 TRANSFERS OUT - CIP .00 289,103.36 .00 .00 .00 289,103.36 .0% TOTAL INFORMATION TECHNOLOGY I 20,407,130.00 20,696,233.36 4,882,590.42 1,026,422.10 3,719,545.53 12,094,097.41 41.6% 732 IT CAPITAL
53200 PROF SERVICES - OTHER .00 189,270.00 .00 .00 .00 189,270.00 .0% 56050 CAPEX - INFRASTRUCTURE .00 99,833.36 .00 .00 .00 99,833.36 .0% TOTAL IT CAPITAL .00 289,103.36 .00 .00 .00 289,103.36 .0% 735 FACILITIES MAINTENANCE ISF
50000 SALARIES - REGULAR 2,862,129.00 2,815,642.29 891,198.88 364,589.69 .00 1,924,443.41 31.7% 50100 SALARIES - TEMPORARY 32,000.00 32,000.00 8,953.46 2,323.00 .00 23,046.54 28.0% 50200 OVERTIME WAGES 80,000.00 80,000.00 16,757.35 5,312.61 .00 63,242.65 20.9% 51000 CALPERS PENSION NORMAL COS 285,354.00 281,024.27 73,724.48 29,245.10 .00 207,299.79 26.2% 51005 CALPERS PENS CARMAN NORMAL .00 .00 166.21 .00 .00 -166.21 100.0% 51010 CALPERS PENSION UAL 434,627.00 434,627.00 144,875.68 36,218.92 .00 289,751.32 33.3% 51030 RETIREMENT ENHANCEMENT PLA 47,344.00 47,344.00 26,487.33 -54,964.37 .00 20,856.67 55.9% 51160 CITY PAID EMPLOYEE BENEFIT 821,357.00 813,096.02 228,197.98 82,622.02 .00 584,898.04 28.1% 51161 VAC/SICK ACCRUAL 61,965.00 61,965.00 20,065.88 7,187.48 .00 41,899.12 32.4% 51210 RETIREE HEALTH INS PLAN 23,314.00 23,314.00 10,433.78 2,511.79 .00 12,880.22 44.8% 51300 WORKERS COMPENSATION 181,157.00 181,157.00 60,385.68 15,096.42 .00 120,771.32 33.3% 51400 AUTO ALLOWANCE 210.00 210.00 66.95 24.24 .00 143.05 31.9% 52300 UNIFORMS 12,000.00 12,000.00 .00 .00 3,045.11 8,954.89 25.4% 52310 TRAINING-WORKSHOP-MTGS 5,000.00 5,000.00 700.00 .00 11,000.00 -6,700.00 234.0% 52400 MINOR EQUIPMENT .00 .00 717.94 .00 5,000.00 -5,717.94 100.0% 188
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 32 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 52600 SUPPLIES CUSTODIAL 80,000.00 80,000.00 10,522.91 4,868.25 41,727.09 27,750.00 65.3% 52610 SUPPLIES SAFETY 5,800.00 5,800.00 1,134.86 319.01 5,047.59 -382.45 106.6% 52900 MISC SUPPLIES 407,116.00 407,116.00 71,332.22 28,124.97 208,747.69 127,036.09 68.8% 53020 INTERNAL PHOTOCOPING COSTS 7,200.00 7,200.00 762.98 .00 .00 6,437.02 10.6% 53200 PROF SERVICES - OTHER 1,375,549.00 1,225,059.16 233,765.63 72,798.72 646,145.15 345,148.38 71.8% 54010 UTILITY EXPENSE-ELECTRIC 770,487.00 770,487.00 285,541.00 67,239.31 .00 484,946.00 37.1% 54020 UTILITY EXPENSE - GAS 65,945.00 65,945.00 21,239.45 8,363.95 .00 44,705.55 32.2% 54030 UTILITY EXPENSE- WASTEWATE 11,851.00 11,851.00 6,173.58 1,427.84 .00 5,677.42 52.1% 54040 UTILITY EXPENSE WATER 31,190.00 31,190.00 19,339.01 4,733.14 .00 11,850.99 62.0% 54050 UTIL EXP REFUSE AND DISPOS 87,000.00 87,000.00 31,907.07 4,914.84 .00 55,092.93 36.7% 54080 TELEPHONE CHGS 20,487.00 20,487.00 5,190.49 .00 .00 15,296.51 25.3% 56040 CAPEX - MACHINERY/EQUIP .00 193,567.25 .00 .00 .00 193,567.25 .0% 57000 RENTALS & LEASES 185,000.00 201,000.00 67,686.48 17,424.25 121,936.50 11,377.02 94.3% 57110 TAXES AND FILING FEES 6,000.00 6,000.00 1,023.00 .00 .00 4,977.00 17.1% 59200 IT & DATA PROCESSING CHGS 412,300.00 412,300.00 137,433.32 34,358.33 .00 274,866.68 33.3% 59300 LIABILITY INSURANCE CHGS 229,283.00 229,283.00 76,427.68 19,106.92 .00 152,855.32 33.3% 59400 TELEPHONE CHGS HIPC 26,701.00 26,701.00 8,900.32 2,225.08 .00 17,800.68 33.3% 59500 FLEET EQUIP MAINT ISF CHG 76,581.00 76,581.00 39,356.84 9,706.03 .00 37,224.16 51.4% 59600 INDIRECT PRORATED CST CHG 309,328.00 309,328.00 103,109.32 25,777.33 .00 206,218.68 33.3% 59800 TRANSFERS OUT - CIP 1,200,000.00 2,250,000.00 .00 .00 .00 2,250,000.00 .0% TOTAL FACILITIES MAINTENANCE I 10,154,275.00 11,204,274.99 2,603,577.76 791,554.87 1,042,649.13 7,558,048.10 32.5% 736 FACILITIES CAPITAL
56050 CAPEX - INFRASTRUCTURE 1,200,000.00 1,200,000.00 .00 .00 .00 1,200,000.00 .0% TOTAL FACILITIES CAPITAL 1,200,000.00 1,200,000.00 .00 .00 .00 1,200,000.00 .0% 741 FLEET SERVICES ISF
50000 SALARIES - REGULAR 1,393,056.00 1,393,056.00 416,346.32 167,212.74 .00 976,709.68 29.9% 50100 SALARIES - TEMPORARY 35,000.00 35,000.00 23,004.17 8,829.00 .00 11,995.83 65.7% 50200 OVERTIME WAGES 25,000.00 25,000.00 11,304.63 4,543.44 .00 13,695.37 45.2% 51000 CALPERS PENSION NORMAL COS 138,888.00 138,888.00 39,406.21 14,486.02 .00 99,481.79 28.4% 51010 CALPERS PENSION UAL 190,996.00 190,996.00 63,665.32 15,916.33 .00 127,330.68 33.3% 51030 RETIREMENT ENHANCEMENT PLA 15,198.00 15,198.00 11,483.10 -26,132.76 .00 3,714.90 75.6% 51160 CITY PAID EMPLOYEE BENEFIT 321,937.00 321,937.00 88,546.51 32,346.30 .00 233,390.49 27.5% 51161 VAC/SICK ACCRUAL 30,160.00 30,160.00 9,658.01 3,588.19 .00 20,501.99 32.0% 51210 RETIREE HEALTH INS PLAN 22,018.00 22,018.00 8,487.75 1,881.90 .00 13,530.25 38.5% 189
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 33 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT

APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 51300 WORKERS COMPENSATION 78,679.00 78,679.00 26,226.32 6,556.58 .00 52,452.68 33.3% 51400 AUTO ALLOWANCE 210.00 210.00 66.95 24.24 .00 143.05 31.9% 51420 TOOL AND EQUIPMENT ALLOWAN 7,700.00 7,700.00 7,175.00 7,175.00 .00 525.00 93.2% 52000 POSTAGE 120.00 120.00 .00 .00 .00 120.00 .0%
52110 REPAIR PARTS 1,230,900.00 1,230,900.00 327,151.06 60,309.72 625,703.13 278,045.81 77.4% 52300 UNIFORMS 30,000.00 30,000.00 5,632.28 702.15 33,243.23 -8,875.51 129.6% 52310 TRAINING-WORKSHOP-MTGS 27,000.00 27,000.00 6,301.35 461.20 33,000.00 -12,301.35 145.6% 52400 MINOR EQUIPMENT 10,000.00 10,000.00 745.26 918.00 18,405.15 -9,150.41 191.5% 52900 MISC SUPPLIES 28,000.00 28,000.00 9,951.84 3,816.12 59,368.66 -41,320.50 247.6% 53000 SOFTWARE EXPENSE 48,000.00 48,000.00 4,748.00 .00 49,522.69 -6,270.69 113.1% 53020 INTERNAL PHOTOCOPING COSTS 1,400.00 1,400.00 167.49 .00 .00 1,232.51 12.0% 53200 PROF SERVICES - OTHER 684,725.00 684,725.00 155,567.64 58,991.37 360,244.69 168,912.67 75.3% 54080 TELEPHONE CHGS 5,716.00 5,716.00 1,197.70 .00 .00 4,518.30 21.0% 54090 UNLEADED FUEL 1,498,000.00 1,498,000.00 321,370.38 112,732.68 293,547.51 883,082.11 41.0% 54091 COMPRESSED NATURAL GAS 623,000.00 623,000.00 160,439.47 62,960.55 152,765.44 309,795.09 50.3% 54092 DIESEL FUEL 1,515,000.00 1,515,000.00 294,867.51 99,039.50 451,420.12 768,712.37 49.3% 55020 EQUIPMENT MAINTENANCE 18,000.00 18,000.00 1,390.51 1,390.51 18,609.49 -2,000.00 111.1% 55030 VEHICLE MAINTENANCE 778,000.00 778,000.00 203,318.04 71,991.52 747,255.16 -172,573.20 122.2% 55040 LUBRICANT 152,000.00 152,000.00 47,695.96 6,427.85 132,514.16 -28,210.12 118.6% 55050 TIRES 364,000.00 364,000.00 77,919.15 19,998.71 215,660.39 70,420.46 80.7% 56030 CAPEX - VEHICLES 102,000.00 102,000.00 .00 .00 .00 102,000.00 .0% 57000 RENTALS & LEASES 30,000.00 30,000.00 4,691.05 4,691.05 27,758.95 -2,450.00 108.2% 57110 TAXES AND FILING FEES 9,000.00 9,000.00 3,579.00 27.00 .00 5,421.00 39.8% 59200 IT & DATA PROCESSING CHGS 192,691.00 192,691.00 64,230.32 16,057.58 .00 128,460.68 33.3% 59300 LIABILITY INSURANCE CHGS 108,156.00 108,156.00 36,052.00 9,013.00 .00 72,104.00 33.3% 59400 TELEPHONE CHGS HIPC 10,331.00 10,331.00 3,443.68 860.92 .00 6,887.32 33.3% 59600 INDIRECT PRORATED CST CHG 372,099.00 372,099.00 124,033.00 31,008.25 .00 248,066.00 33.3% 59700 FACILITY CHG MAINTENANCE 446,781.00 446,781.00 148,927.00 37,231.75 .00 297,854.00 33.3% TOTAL FLEET SERVICES ISF 10,543,761.00 10,543,761.00 2,708,789.98 835,056.41 3,219,018.77 4,615,952.25 56.2% 742 FLEET REPLACEMENT FUND
56040 CAPEX - MACHINERY/EQUIP .00 541,382.41 .00 .00 .00 541,382.41 .0% 57000 RENTALS & LEASES .00 .00 .00 .00 216.51 -216.51 100.0% 59800 TRANSFERS OUT - CIP .00 15,389.00 4,363.28 4,363.28 .00 11,025.72 28.4% TOTAL FLEET REPLACEMENT FUND .00 556,771.41 4,363.28 4,363.28 216.51 552,191.62 .8% 801 COFA DEBT SERVICE FUND
190
City of Oxnard

YEAR-TO-DATE BUDGET REPORT
Report generated: 12/02/2025 17:23
User: jim.costello
Program ID: glytdbud

Page 34 ends

OCTOBER 2025 EXPENSES
FOR 2026 04

ORIGINAL REVISED AVAILABLE PCT
801 COFA DEBT SERVICE FUND APPROP BUDGET YTD EXPENDED MTD EXPENDED ENCUMBRANCES BUDGET USED 57500 PRINCIPAL PAYMENTS 5,107,623.00 5,107,623.00 8,188.11 .00 .00 5,099,434.89 .2% 57510 INTEREST EXPENSE 2,225,324.00 2,225,324.00 445,469.04 444,750.00 .00 1,779,854.96 20.0% TOTAL COFA DEBT SERVICE FUND 7,332,947.00 7,332,947.00 453,657.15 444,750.00 .00 6,879,289.85 6.2% 850 RIVERPARK JPA FUND
53200 PROF SERVICES - OTHER .00 191,094.00 .00 .00 .00 191,094.00 .0% 56020 CAPEX - IMPRV OTH. THN BLD .00 577,001.96 .00 .00 .00 577,001.96 .0% TOTAL RIVERPARK JPA FUND .00 768,095.96 .00 .00 .00 768,095.96 .0% 996 GOVERNMENTAL DEBT SERVICE FUND
60500 DEBT OFFSET .00 .00 -805,000.00 -805,000.00 .00 805,000.00 100.0% TOTAL GOVERNMENTAL DEBT SERVIC .00 .00 -805,000.00 -805,000.00 .00 805,000.00 100.0% GRAND TOTAL 782,268,747.00*************** 195,104,152.95 69,552,736.64 212,583,129.76*************** 26.6% ** END OF REPORT - Generated by James Costello **
191

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE '101 'GENERAL FUND 0000 NO SUBFUND 'Asset (7,195,422.60) 84,296,764.05 'Fund Balance 7,146,536.90 (77,075,764.80)
'Liability 48,885.70 (7,220,999.25)
'104 'HALF CENT SALES TAX - MEAS O 0000 NO SUBFUND 'Asset 1,223,932.36 35,727,332.24 'Fund Balance (1,204,502.54) (34,146,608.36)
'Liability (19,429.82) (1,580,723.88)
'105 'STREET MAINTENANCE (IUF) FUND 0000 NO SUBFUND 'Asset (0.01) 15,835.50 'Fund Balance 0.01 (15,835.49)
'Liability 0.00 (0.01)
'114 'STORM WATER MANAGEMENT FUND 0000 NO SUBFUND 'Asset (124,940.49) 498,222.62 'Fund Balance 82,476.41 (495,727.19)
'Liability 42,464.08 (2,495.43)
'119 'PUBLIC SAFETY RETIREMENT FUND 0000 NO SUBFUND 'Asset (1,968,945.56) (1,636,106.84) 'Fund Balance 1,968,945.56 1,635,142.59
'Liability 0.00 964.25
'120 'MAINT ASSMNT DIST 0000 NO SUBFUND 'Asset 0.00 0.00 2000 SPECIAL DISTRICTS ADMIN 'Asset 324,784.40 (210,191.37) 'Fund Balance (323,489.53) 213,495.58
'Liability (1,294.87) (3,304.21)
2030 LMD 03 - RIVER RIDGE 'Asset 5,608.48 87,368.44
'Fund Balance (6,039.02) (85,776.62)
'Liability 430.54 (1,591.82)
2100 LMD 10 - COUNTRY CLUB 'Asset (292.80) 21,035.02
'Fund Balance 244.87 (20,857.71)
'Liability 47.93 (177.31)
2110 LMD 11 - ST. TROPAZ 'Asset (200.55) (891.53)
'Fund Balance 200.55 891.53
2120 LMD 12 - STANDARD PACIFIC 'Asset (2,265.29) 31,567.74 'Fund Balance 9,677.02 (23,758.55)
'Liability (7,411.73) (7,809.19)

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
192

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'120 'MAINT ASSMNT DIST
2130 LMD 13 - LE VILLAGE 'Asset (2,791.73) 21,284.45
'Fund Balance (1,308.56) (20,530.50)
'Liability 4,100.29 (753.95)
2140 LMD 14 - CALIFORNIA COVE 'Asset (3,528.23) 40,848.60 'Fund Balance 6,407.25 (36,927.35)
'Liability (2,879.02) (3,921.25)
2160 LMD 16 - CALIFORNIA LIGHTHOUSE 'Asset (1,866.16) 7,449.56 'Fund Balance 1,866.16 (6,069.68)
'Liability 0.00 (1,379.88)
2230 LMD 23 - GREYSTONE 'Asset (824.38) 6,539.33
'Fund Balance 1,365.92 (5,746.70)
'Liability (541.54) (792.63)
2240 LMD 24 - VINEYARDS 'Asset (1,384.12) 23,713.65
'Fund Balance 1,368.57 (23,135.72)
'Liability 15.55 (577.93)
2250 LMD 25 - THE POINTE 'Asset (2,294.49) 17,988.75
'Fund Balance 2,422.98 (17,166.41)
'Liability (128.49) (822.34)
2270 LMD 27- ROSE ISLAND 'Asset (1,450.05) 15,072.37
'Fund Balance 2,768.45 (12,841.33)
'Liability (1,318.40) (2,231.04)
2280 LMD 28 - HARBORSIDE 'Asset (6,841.55) 62,659.96
'Fund Balance 7,235.75 (60,151.80)
'Liability (394.20) (2,508.16)
2300 LMD 30 - HAAS AUTOMATION 'Asset (6,621.64) 61,751.32 'Fund Balance 6,621.64 (59,421.23)
'Liability 0.00 (2,330.09)
2310 LMD 31 - RANCHO DE LA ROSA 'Asset (15,621.38) 40,151.92 'Fund Balance 25,604.95 (23,720.92)
'Liability (9,983.57) (16,431.00)
193

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'120 'MAINT ASSMNT DIST
2320 LMD 32 - OAK PARK 'Asset (3,497.58) 29,133.36
'Fund Balance 2,782.58 (28,385.78)
'Liability 715.00 (747.58)
2330 LMD 33 - EL PASEO 'Asset (6,486.66) 50,148.51
'Fund Balance 7,261.66 (48,100.58)
'Liability (775.00) (2,047.93)
2340 LMD 34 - SUNRISE PT/SUNSET CV 'Asset (9,457.55) 58,386.04 'Fund Balance 8,697.55 (56,643.79)
'Liability 760.00 (1,742.25)
2360 LMD 36 - V ST CRUZ/V CARMEL 'Asset (23,222.39) 110,966.84 'Fund Balance 24,280.70 (100,437.02)
'Liability (1,058.31) (10,529.82)
2370 LMD 37 - PACIFIC BREEZE 'Asset (5,796.08) 125,525.72 'Fund Balance 5,887.07 (124,957.64)
'Liability (90.99) (568.08)
2380 LMD 38 - ALDEA DEL MAR 'Asset (12,818.61) 59,370.02 'Fund Balance 10,861.85 (56,374.53)
'Liability 1,956.76 (2,995.49)
2390 LMD 39 - EL SUENO PROMESA 'Asset (11,933.90) 146,143.98 'Fund Balance 21,542.10 (136,461.26)
'Liability (9,608.20) (9,682.72)
2391 LMD 39- D.R. HORTON 'Asset (9,774.43) 39,295.21
'Fund Balance 13,087.42 (35,956.53)
'Liability (3,312.99) (3,338.68)
2400 LMD 40 - CANTADA 'Asset (6,957.20) 89,792.63
'Fund Balance 10,227.20 (85,062.06)
'Liability (3,270.00) (4,730.57)
2410 LMD 41 - PACIFIC COVE 'Asset 86.36 32,928.15
'Fund Balance (86.36) (32,665.57)
'Liability 0.00 (262.58)
194

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'120 'MAINT ASSMNT DIST
2420 LMD 42 - CANTABRIA/CORONADO 'Asset (19,491.01) 176,777.21 'Fund Balance 19,491.01 (171,422.70)
'Liability 0.00 (5,354.51)
2430 LMD 43 - GREENBELT 'Asset (22,553.58) 119,656.04
'Fund Balance 20,434.56 (116,642.67)
'Liability 2,119.02 (3,013.37)
2460 LMD 46 - DAILY RANCH 'Asset (21,110.88) 56,657.59
'Fund Balance 23,055.07 (47,011.57)
'Liability (1,944.19) (9,646.02)
2470 LMD 47 - SYCAMORE PLACE 'Asset (5,157.62) 73,205.80 'Fund Balance 5,157.62 (71,909.51)
'Liability 0.00 (1,296.29)
2490 LMD 49 - CAMERON RANCH 'Asset (1,370.99) (63,206.66) 'Fund Balance 1,370.99 63,399.29
'Liability 0.00 (192.63)
2500 LMD 50 - PV SENIOR HOUSING 'Asset (882.31) 36,611.15 'Fund Balance 882.31 (36,271.59)
'Liability 0.00 (339.56)
2510 LMD 51 - PFEILER 'Asset (14,601.87) 172,800.79
'Fund Balance 15,170.01 (167,356.38)
'Liability (568.14) (5,444.41)
2520 LMD 52 - WINGFIELD 'Asset (7,943.35) 195,110.27
'Fund Balance 7,995.41 (194,862.31)
'Liability (52.06) (247.96)
2530 LMD 53 - HUFF COURT 'Asset (423.41) 4,563.10
'Fund Balance 873.41 (4,113.10)
'Liability (450.00) (450.00)
2540 LMD 54 - MEADOWCREST 'Asset (339.98) 79,241.30
'Fund Balance 365.21 (79,077.88)
'Liability (25.23) (163.42)
195

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'120 'MAINT ASSMNT DIST
2550 LMD 55 - WINGFIELD WEST 'Asset (3,950.07) 32,132.31 'Fund Balance 4,193.28 (30,660.77)
'Liability (243.21) (1,471.54)
2580 LMD 58 - WESTWIND 'Asset (4,465.14) 70,398.17
'Fund Balance 4,465.14 (69,672.03)
'Liability 0.00 (726.14)
2600 LMD 60 - ARTISAN 'Asset (3,870.37) 33,439.66
'Fund Balance 3,870.37 (32,434.44)
'Liability 0.00 (1,005.22)
3040 LMD 04 - MNDLY BAY/BEACH MAIN 'Asset (3,719.40) 49,416.15 'Fund Balance 4,373.97 (48,107.01)
'Liability (654.57) (1,309.14)
4010 WATERWAYS 01- MANDALAY BAY 'Asset (33,949.01) 252,119.23 'Fund Balance 41,730.61 (239,413.05)
'Liability (7,781.60) (12,706.18)
4020 WATERWAYS 02- HARBOR ISLAND 'Asset 10,870.92 (41,734.13) 'Fund Balance (10,870.92) 44,434.13
'Liability 0.00 (2,700.00)
6020 CFD 02 - WESTPORT 'Asset (119,469.97) 1,197,380.63 'Fund Balance 116,747.74 (1,178,351.68)
'Liability 2,722.23 (19,028.95)
6040 CFD 04 - SEABRIDGE 'Asset (150,124.94) 3,624,713.34 'Fund Balance 111,952.08 (3,614,581.46)
'Liability 38,172.86 (10,131.88)
6050 CFD 05 - RIVERPARK 'Asset (307,849.59) 2,604,983.57 'Fund Balance 297,662.61 (2,545,453.22)
'Liability 10,186.98 (59,530.35)
6060 CFD 09 - NORTHSHORE MANDALAY 'Asset 0.00 531,240.25 'Fund Balance 0.00 (531,240.25)
196

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'120 'MAINT ASSMNT DIST 6070 CFD 07- WAGON WHEEL 'Asset 291,753.96 185,086.06 'Fund Balance (291,753.96) (185,086.06)
6080 CFD 08 - SAKIOKA FARMS 'Asset (9,604.92) 489,266.00 'Fund Balance 9,604.92 (489,266.00)
6090 CFD 09 - NSHORE AT MANDALAY 'Asset (9,634.08) (14,607.11) 'Fund Balance 9,634.08 14,607.11
'181 'STATE GAS TAX FUND 0000 NO SUBFUND 'Asset 148,158.55 38,140.53 'Fund Balance (105,678.85) 39,426.98
'Liability (42,479.70) (77,567.51)
'182 'TRAFFIC SAFETY FUND 0000 NO SUBFUND 'Asset (81,878.49) (64,171.56) 'Fund Balance 81,878.49 82,164.26
'Liability 0.00 (17,992.70)
'185 'ROAD MAINT & REHAB ACT FUND 0000 NO SUBFUND 'Asset (856,388.73) 6,274,101.06 'Fund Balance 856,388.73 (6,274,101.06)
'191 'ASSET SEIZURE FUND - FED 0000 NO SUBFUND 'Asset 0.00 1,912,330.54 'Fund Balance 0.00 (1,912,330.54)
'192 'ASSET SEIZURE FUND - STATE 0000 NO SUBFUND 'Asset 341.70 202,916.27 'Fund Balance (341.70) (202,916.27)
'200 'FEDERAL GRANTS FUND 0000 NO SUBFUND 'Asset 165,618.30 2,893,332.39 'Fund Balance (146,664.28) (131,305.20)
'Liability (18,954.02) (2,762,027.19)
'201 'CDBG FUND 0000 NO SUBFUND 'Asset 643,403.03 5,694,348.76 'Fund Balance (612,493.03) (945,850.12)
'Liability (30,910.00) (4,748,498.64)
'202 'HOME FUND 0000 NO SUBFUND 'Asset (14,635.48) 8,666,930.65 'Fund Balance 6,780.48 (106,511.08)
'Liability 7,855.00 (8,560,419.57)
'203 'EMERGENCY SHELTER FUND 0000 NO SUBFUND 'Asset (1,331.79) 241,159.13 'Fund Balance 1,331.79 (222,527.77)
197

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'203 'EMERGENCY SHELTER FUND 0000 NO SUBFUND 'Liability 0.00 (18,631.36) '204 'ARPA 0000 NO SUBFUND 'Asset (252,826.92) 1,779,294.29 'Fund Balance 955.57 273,993.74
'Liability 251,871.35 (2,053,288.03)
'210 'STATE & LOCAL GRANTS FUND 0000 NO SUBFUND 'Asset (7,160,202.19) 15,008,288.48 'Fund Balance 7,482,000.42 6,920,741.06
'Liability (321,798.23) (21,929,029.54)
'212 'TRANSPORT DEV ACT (TDA) FUND 0000 NO SUBFUND 'Asset 0.00 0.00 9030 TDA ARTICLE 3 'Asset (9,805.33) 160,188.94
'Fund Balance 9,805.33 (158,082.28)
'Liability 0.00 (2,106.66)
9040 TDA ARTICLE 4 'Asset (43,363.43) 1,621,396.45
'Fund Balance 58,851.99 (40,296.44)
'Liability (15,488.56) (1,581,100.01)
9080 TDA ARTICLE 8A 'Asset 0.00 13,193.04
'Fund Balance 0.00 (13,193.04)
'220 'STATE HOUSING (LHTFP) GRANT 0000 NO SUBFUND 'Asset (3,915.00) 1,363,301.04 'Fund Balance 1,080.00 (69,400.36)
'Liability 2,835.00 (1,293,900.68)
'230 'STATE TRAFFIC CONG RELIEF FUND 0000 NO SUBFUND 'Asset (769,637.00) 15,622.87 'Fund Balance 769,637.00 (15,622.87)
'301 'CAPITAL OUTLAY FUND 0000 NO SUBFUND 'Asset 7,432,364.46 3,823,491.50 'Fund Balance (8,971,782.70) (1,107,023.95)
'Liability 1,539,418.24 (2,716,467.55)
'311 'PEG FEES FUND 0000 NO SUBFUND 'Asset 0.00 5,704,350.99 'Fund Balance 0.00 (5,704,350.99)
'313 '2022 LEASE PURCH EQUIP FUND 0000 NO SUBFUND 'Asset (129,179.96) 512,037.04 'Fund Balance 129,179.96 (510,396.99)
'Liability 0.00 (1,640.05)
198

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'313 '2022 LEASE PURCH EQUIP FUND
'314 '2014 LEASE REV BOND FUND 0000 NO SUBFUND 'Asset (933,607.66) 1,043,199.16 'Fund Balance 933,607.66 (1,043,199.16)
'315 '2006 TAB HERO/SW/ORMOND FUND 0000 NO SUBFUND 'Asset (198,725.89) 29,587.68 'Fund Balance 198,725.89 (29,587.68)
'316 '2019A LEASE REV BOND FUND 0000 NO SUBFUND 'Asset 0.00 0.32 'Fund Balance 0.00 (0.32)
'320 'LOST PUBLIC SECTOR REV FUND 0000 NO SUBFUND 'Asset (781,537.40) 25,767,347.34 'Fund Balance 768,634.97 (25,762,146.11)
'Liability 12,902.43 (5,201.23)
'350 'DEVELOPMENT IMPACT FEES FUND 8010 PARK FEES - QUIMBY RESERVE 'Fund Balance 0.00 0.01 'Liability 0.00 (0.01)
8020 PARKS DEVELOPMENT FEES 'Asset (1,704.36) 2,160,261.71 'Fund Balance (3,489.91) (2,160,261.71)
'Liability 5,194.27 0.00
8030 STORM DRAIN FACILITY FEE 'Asset (795.75) 11,422,841.25 'Fund Balance 795.75 (11,422,841.25)
8040 CIRCULATION SYS IMPROV FEES 'Asset (602,715.14) 25,751,754.69 'Fund Balance 593,204.77 (25,751,625.62)
'Liability 9,510.37 (129.07)
8050 CAP GROWTH FEES-RESIDENTIAL 'Asset (123,163.39) 1,728,216.59 'Fund Balance 118,720.63 (1,728,216.59)
'Liability 4,442.76 0.00
8055 MOBILITY FEE 'Asset 1,676.91 720,998.83
'Fund Balance (1,676.91) (720,998.83)
8060 CAP GROWTH FEES-NONRESIDENTIAL 'Asset (23,879.41) 3,312,841.40 'Fund Balance 23,879.41 (3,312,841.40)
8070 UTILITY UNDERGROUNDING IN LIEU 'Asset 780.23 1,964,582.95 'Fund Balance (989.58) (1,964,582.95)
199

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'350 'DEVELOPMENT IMPACT FEES FUND 8070 UTILITY UNDERGROUNDING IN LIEU 'Liability 209.35 0.00 8080 PUBLIC ART PROGRAM FEE 'Asset (112.67) 1,547,606.23 'Fund Balance 112.67 (1,547,606.22)
'Liability 0.00 (0.01)
'351 'QUIMBY FUND 8111 QUIMBY FEE - 5 POINTS NORTH 'Asset 0.00 1,406,973.77 'Fund Balance 0.00 (1,406,973.77)
8112 QUIMBY FEE - BRYCE CNYN SO 'Asset 0.00 5,200.46
'Fund Balance 0.00 (5,200.46)
8113 QUIMBY FEE - CABRILLO 'Asset 0.00 168,717.65
'Fund Balance 0.00 (168,717.65)
8114 QUIMBY FEE - CAL-GISLER 'Asset 0.00 1,231.00
'Fund Balance 0.00 (1,231.00)
8115 QUIMBY FEE - CARRIAGE SQUARE 'Asset (17,756.18) 429,430.69 'Fund Balance 17,756.18 (429,430.69)
8116 QUIMBY FEE - CYPRESS 'Asset 0.00 42,339.91
'Fund Balance 0.00 (42,339.91)
8117 QUIMBY FEE - EAST VILLAGE 'Asset 0.00 739,450.71
'Fund Balance 0.00 (739,450.71)
8118 QUIMBY FEE - EL RIO 'Asset 0.00 15,583.86
'Fund Balance 0.00 (15,583.86)
8119 QUIMBY FEE - EL RIO WEST 'Asset 0.00 326,250.47
'Fund Balance 0.00 (326,250.47)
8120 QUIMBY FEE - FREMONT SOUTH 'Asset 0.00 269,025.59
'Fund Balance 0.00 (269,025.59)
8121 QUIMBY FEE - HOBSON PARK EAST 'Asset 0.00 479,427.80 'Fund Balance 0.00 (479,427.80)
8122 QUIMBY FEE - LA COLONIA 'Asset (9,069.97) 64,826.12 200

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'351 'QUIMBY FUND 8122 QUIMBY FEE - LA COLONIA 'Fund Balance 9,069.97 (64,826.12) 8123 QUIMBY FEE - MAR VISTA 'Asset 0.00 551,632.55
'Fund Balance 0.00 (551,632.55)
8124 QUIMBY FEE - MARINA WEST 'Asset 0.00 3,028.55
'Fund Balance 0.00 (3,028.55)
8125 QUIMBY FEE - ORCHARD 'Asset 0.00 228,594.41
'Fund Balance 0.00 (228,594.41)
8126 QUIMBY FEE - OXNARD DUNES 'Asset 0.00 717,318.28
'Fund Balance 0.00 (717,318.28)
8127 QUIMBY FEE - OXNARD SHORES 'Asset 0.00 99,483.58
'Fund Balance 0.00 (99,483.58)
8128 QUIMBY FEE - PACIFIC AVE CMCRL 'Asset 0.00 377,299.57 'Fund Balance 0.00 (377,299.57)
8129 QUIMBY FEE - RIO LINDO 'Asset 0.00 167,823.80
'Fund Balance 0.00 (167,823.80)
8130 QUIMBY FEE - ROSE PARK 'Asset 0.00 1,688.26
'Fund Balance 0.00 (1,688.26)
8131 QUIMBY FEE - SEA VIEW ESTATES 'Asset 0.00 2,327,897.08 'Fund Balance 0.00 (2,327,897.08)
8132 QUIMBY FEE - SOUTH BANK 'Asset 0.00 58,385.26
'Fund Balance 0.00 (58,385.26)
8133 QUIMBY FEE - SOUTHWIND 'Asset 0.00 171,432.06
'Fund Balance 0.00 (171,432.06)
8134 QUIMBY FEE - VIA MARINA 'Asset 0.00 1,633,942.87
'Fund Balance 0.00 (1,633,942.87)
8135 QUIMBY FEE - WILSON 'Asset 0.00 788,346.96
'Fund Balance 0.00 (788,346.96)
201

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'351 'QUIMBY FUND
8136 QUIMBY FEE - WINDSOR NORTH 'Asset 0.00 38,202.70
'Fund Balance 0.00 (38,202.70)
'360 'OTH. DEVPT FEES FUND 7010 AIR POLLUTION BUYDOWN FEE 'Asset (115,692.03) 251,501.55 'Fund Balance 115,692.03 (251,501.55)
7020 CUPA OPERATING PROGRAM 'Asset (101,450.18) 2,485,328.89 'Fund Balance 188,075.92 (2,398,632.88)
'Liability (86,625.74) (86,696.01)
7030 CUPA CAPITAL PROGRAM 'Asset 0.00 471,747.02
'Fund Balance 0.00 (471,747.02)
7040 AFFORDABLE RENTAL HOUSING 'Asset 0.00 1,433,593.92 'Fund Balance 0.00 (133,593.92)
'Liability 0.00 (1,300,000.00)
7050 HOUSING IN LIEU - FEES 'Asset (13,926.09) 14,439,412.55 'Fund Balance 2,596.18 (2,236,456.78)
'Liability 11,329.91 (12,202,955.77)
7060 HOUSING IN LIEU - CITY 'Asset 0.00 1,124,075.12
'Fund Balance 0.00 (474,075.12)
'Liability 0.00 (650,000.00)
'420 'HOUSING SUC AGCY FUND 0000 NO SUBFUND 'Asset (7,679.91) 36,148,127.56 'Fund Balance 2,354.91 (2,714,865.52)
'Liability 5,325.00 (33,433,262.04)
'429 'CDC SUCCESSOR AGENCY FUND 0000 NO SUBFUND 'Asset (2,324,917.99) 6,646,766.77 'Fund Balance 137,991.75 15,231,072.74
'Liability 2,186,926.24 (21,877,839.51)
'481 'DOWNTOWN IMPROVEMENT DISTRICT 0000 NO SUBFUND 'Asset (420.00) 4,657,620.45 'Fund Balance 420.00 (4,597,620.44)
'Liability 0.00 (60,000.01)
'500 'BOND ASSESSMENT DISTRICTS 5000 CFD 2000-3 'Asset (341,225.91) 5,624,520.78 'Fund Balance (16,555.31) (2,180,990.31)
202

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'500 'BOND ASSESSMENT DISTRICTS 5000 CFD 2000-3 'Liability 357,781.22 (3,443,530.47) 5050 ASSESSMENT DISTRICT 2000-1 'Asset (1,132,871.66) 88,289.07 'Fund Balance (2,128.34) (88,289.07)
'Liability 1,135,000.00 0.00
5060 RICE/101 INTER ASSESS DIST 'Asset (580,370.56) 5,633,823.91 'Fund Balance (709.18) (76,614.02)
'Liability 581,079.74 (5,557,209.89)
5070 CFD 03-SEABRIDGE BONDED 'Asset (1,120,539.10) 17,061,634.34 'Fund Balance (9,460.90) (426,634.34)
'Liability 1,130,000.00 (16,635,000.00)
5100 CFD-01 - WESTPORT BONDED 'Asset (395,745.22) 5,450,725.51 'Fund Balance (3,195.23) (269,760.12)
'Liability 398,940.45 (5,180,965.39)
'541 'DEVELOPER/OTHER DEPOSITS FUND 0000 NO SUBFUND 'Asset 25,570.80 8,680,546.85 'Fund Balance 48,403.85 (7,374,613.50)
'Liability (73,974.65) (1,305,933.35)
'542 'PAYROLL CLEARING FUND 0000 NO SUBFUND 'Asset 245,456.46 1,823,395.63 'Fund Balance 176,034.76 1,780,923.07
'Liability (421,491.22) (3,604,318.70)
'545 'HOUSING AUTHORITY PAYROLL FUND 0000 NO SUBFUND 'Asset 80,564.55 1,027,338.35 'Fund Balance (80,477.14) (332,152.53)
'Liability (87.41) (695,185.82)
'551 'OPD PROPERTY ROOM FUND 0000 NO SUBFUND 'Asset 0.00 365,748.19 'Fund Balance 0.00 (279,686.23)
'Liability 0.00 (86,061.96)
'561 'OXNARD DOWNTOWN MGT DIST FUND 0000 NO SUBFUND 'Asset 6,051.36 189,854.80 'Fund Balance (6,051.36) (189,854.80)
'571 'CONTRIBUTIONS TRUST FUND 0000 NO SUBFUND 'Asset 1,735.66 2,732,771.02 'Fund Balance (2,399.66) (2,304,372.59)
'Liability 664.00 (428,398.43)
203

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'571 'CONTRIBUTIONS TRUST FUND
'586 'ENHANCED RETIREMENT PLAN FUND 0000 NO SUBFUND 'Asset 0.00 129,412,913.00 'Fund Balance 0.00 (129,412,913.00)
'601 'WATER OPERATING FUND 0000 NO SUBFUND 'Asset 2,007,024.22 309,163,686.00 'Fund Balance (1,096,255.47) (136,826,286.50)
'Liability (910,768.75) (172,337,399.50)
'602 'WATER CIP FUND 0000 NO SUBFUND 'Asset 194,196.14 1,271,683.84 'Fund Balance (346,286.32) (7,316.50)
'Liability 152,090.18 (1,264,367.34)
'603 'WATER DEVLPMT IMPACT FEES FUND 0000 NO SUBFUND 'Asset (130,302.53) 21,546,864.86 'Fund Balance 130,302.53 (21,546,864.86)
'605 'WATER CAP FACILITY FUND 0000 NO SUBFUND 'Asset 3,566.75 1,939,071.77 'Fund Balance (3,566.75) (1,947,366.37)
'Liability 0.00 8,294.60
'606 'WATER RESOURCE FEE FUND 0000 NO SUBFUND 'Asset (129.75) 2,149,590.88 'Fund Balance 129.75 (2,149,590.88)
'607 'WATER BONDS/WIFIA LOANS 0000 NO SUBFUND 'Fund Balance 0.00 149,428.25 'Liability 0.00 (149,428.25)
'608 'WATER SECURITY-CONT PREV FUND 0000 NO SUBFUND 'Asset 50,536.20 301,791.45 'Fund Balance (50,536.20) 488,954.20
'Liability 0.00 (790,745.65)
'609 'WATER BOND 2021A REV BOND FUND 0000 NO SUBFUND 'Asset (53,827.00) 1,827,672.85 'Fund Balance 53,827.00 (1,679,521.74)
'Liability 0.00 (148,151.11)
'611 'WASTEWATER OPERATING FUND 0000 NO SUBFUND 'Asset (569,892.74) 342,817,753.92 'Fund Balance 270,139.56 (229,333,536.02)
'Liability 299,753.18 (113,484,217.90)
'612 'WASTEWATER CIP FUND 0000 NO SUBFUND 'Asset 2,509,517.00 3,222,377.51 'Fund Balance (2,028,231.98) (1,679.98)
'Liability (481,285.02) (3,220,697.53)
204

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'612 'WASTEWATER CIP FUND
'613 'WASTEWATER CONNECTION FEE FUND 0000 NO SUBFUND 'Asset 44,456.94 19,104,335.70 'Fund Balance (44,456.94) (19,104,335.70)
'617 'WASTEWATER BONDS/SRF LOANS 0000 NO SUBFUND 'Asset (1,880,441.31) (1,880,441.31) 'Fund Balance 1,880,441.31 13,062,336.53
'Liability 0.00 (11,181,895.22)
'628 'WASTEWATER SEC-CONT PREV FUND 0000 NO SUBFUND 'Asset 0.00 1,061,647.49 'Fund Balance 0.00 (1,061,647.49)
'631 'SOLID WASTE OPERATING FUND 0000 NO SUBFUND 'Asset 455,330.35 64,728,055.97 'Fund Balance (377,225.46) (22,259,389.98)
'Liability (78,104.89) (42,468,665.99)
'632 'SOLID WASTE CIP FUND 0000 NO SUBFUND 'Asset (78.36) (2,338.50) 'Fund Balance 78.36 2,338.50
'634 'SOLID WASTE DEVELOPER FEE FUND 0000 NO SUBFUND 'Asset 752.14 1,019,365.63 'Fund Balance (752.14) (1,019,365.63)
'638 'SOLID WASTE SEC - CONT PREV FU 0000 NO SUBFUND 'Asset (20,956.72) 894,219.16 'Fund Balance 4,635.09 (894,219.16)
'Liability 16,321.63 0.00
'641 'PERFORMING ARTS CENTER FUND 0000 NO SUBFUND 'Asset (3,022.48) 648,503.95 'Fund Balance 25,616.33 (624,399.28)
'Liability (22,593.85) (24,104.67)
'651 'GOLF COURSE OPERATING FUND 0000 NO SUBFUND 'Asset 355,291.38 49,485,784.44 'Fund Balance (855,830.90) (49,390,689.34)
'Liability 500,539.52 (95,095.10)
'652 'GOLF COURSE CIP FUND 0000 NO SUBFUND 'Fund Balance 0.00 0.00 '701 'PUBLIC LIAB & PROP INSUR ISF 0000 NO SUBFUND 'Asset 780,412.80 (1,380,263.49) 'Fund Balance (780,412.80) 13,348,780.12
'Liability 0.00 (11,968,516.63)
'702 'WORKERS COMP INSUR ISF 0000 NO SUBFUND 'Asset 120,999.38 25,593,118.11 205

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'702 'WORKERS COMP INSUR ISF 0000 NO SUBFUND 'Fund Balance (220,629.14) 18,403,274.46 'Liability 99,629.76 (43,996,392.57)
'725 'CUSTOMER BILLING OPS ISF 0000 NO SUBFUND 'Asset 3,741.94 2,961,443.32 'Fund Balance (9,796.02) (370,048.61)
'Liability 6,054.08 (2,591,394.71)
'731 'INFORMATION TECHNOLOGY ISF 0000 NO SUBFUND 'Asset (245,477.31) 15,664,891.59 'Fund Balance (361,733.27) (6,262,190.16)
'Liability 607,210.58 (9,402,701.43)
'732 'IT CAPITAL 0000 NO SUBFUND 'Fund Balance 0.00 0.00 '735 'FACILITIES MAINTENANCE ISF 0000 NO SUBFUND 'Asset (78,568.91) 5,780,719.79 'Fund Balance 50,797.88 2,127,359.92
'Liability 27,771.03 (7,908,079.71)
'736 'FACILITIES CAPITAL 0000 NO SUBFUND 'Fund Balance 0.00 0.00 '741 'FLEET SERVICES ISF 0000 NO SUBFUND 'Asset (91,674.25) 2,079,940.79 'Fund Balance (20,382.98) 2,775,424.22
'Liability 112,057.23 (4,855,365.01)
'742 'FLEET REPLACEMENT FUND 0000 NO SUBFUND 'Asset (4,363.28) 575,863.77 'Fund Balance 4,363.28 (575,863.77)
'801 'COFA DEBT SERVICE FUND 0000 NO SUBFUND 'Asset 568.01 6,410.25 'Fund Balance (568.01) (6,410.25)
'850 'RIVERPARK JPA FUND 0000 NO SUBFUND 'Asset 0.00 861,660.79 'Fund Balance 0.00 (861,660.79)
'991 'GOVERNMENTAL CAPITAL ASSETS FD 0000 NO SUBFUND 'Asset 0.00 2,153,681,632.67 'Fund Balance 0.00 (1,863,431,304.91)
'Liability 0.00 (290,250,327.76)
'996 'GOVERNMENTAL DEBT SERVICE FUND 0000 NO SUBFUND 'Asset 0.00 19,395,072.74 'Fund Balance (805,000.00) 62,379,628.81
'Liability 805,000.00 (81,774,701.55)
206

FUND FUND DESCRIPTION SUBFUND SUBFUND DESCRIPTION ACCOUNT TYPE NET CHANGE ACCOUNT BALANCE

CITY OF OXNARD BALANCE SHEET REPORT
October 2025
'999 'TREASURY FUND 0000 NO SUBFUND 'Asset (9,214,702.93) 448,510,616.13 'Liability 9,214,702.93 (448,510,616.13)
(blank) (blank) (blank) (blank) (blank)
#N/A (blank)
Grand Total 0.00 (0.00)
207

CITY COUNCIL AGENDA REPORT

INFORMATION/CONSENT AGENDA
AGENDA ITEM NO. L.5
DATE: December 16, 2025
TO: City Council
FROM: Javier Chagoyen-Lazaro, Chief Financial Officer, (805) 200-5400, [email protected] SUBJECT: Update on Financial Corrective Action Plan (FCAP).

RECOMMENDATION
That the City Council receive an update on the Financial Corrective Action Plan (FCAP) for closing past audit findings. (As of the posting of this agenda, there was not yet an outcome from the Finance and Governance Committee. Staff is available for any questions.)

BACKGROUND
The City’s annual audit for FY 2014-15 produced 111 single-audit findings. These findings primarily concerned the City's policies and procedures (or lack thereof) for accounting and financial management. Between fiscal year 2016 through the fiscal year ended June 30, 2018, the City’s annual audits continued to identify new findings in the double digits. For FY 2019-20, there was one additional audit finding, for Information Technology General Controls, which was communicated to City Council via a separate confidential written report due to its sensitive nature. For FY 2020-21, there was one new finding for accounting and financial management, but only two earlier audit findings remained unresolved, and there were no material weaknesses. For FY 2021-22, there were no new findings for accounting and financial management; only two prior findings remained unresolved. FY 2021-22 was the third year in a row where the City had no material weaknesses. For FY 2022-23, there were no new findings for accounting and financial management (for the second year in a row); only one prior finding remained unresolved. For FY 2023-24, the single audit identified four new compliance findings for accounting and financial management: two findings that are significant deficiencies in internal control over major federal programs and two findings related to noncompliance with grant requirements. The one prior finding remains unresolved. FY 2023-24 was the fifth year in a row where the City had no material weaknesses. Below is a table summarizing audit finding history.
208
History of Findings by
Fiscal Year A
# of New Findings
B
# of Repeat Findings
C=(A+B) + Prior Year
C
Total # of Findings
FY 2014-15 111 0 111
FY 2015-16 5 0 116
FY 2016-17 10 9 135
FY 2017-18 24 13 172
FY 2018-19 8 3 183
FY 2019-20 1 0 184
FY 2020-21 1 1 186
FY 2021-22 0 0 186
FY 2022-23 0 0 186
FY 2023-24 4 0 190
In order to correct the various accounting and financial management audit findings, the City was required to produce a Financial Corrective Action Plan, or FCAP. This plan, updated annually, addresses all unresolved findings, and the steps and timeline to correct them. Staff created a detailed audit scorecard, and began presenting it to the Finance & Governance Committee, and to City Council, every six months. During the December 10, 2024 FCAP Update to the Finance & Governance Committee, the Finance Department proposed that the FCAP Update change from twice a year to once a year. However, since the FY 2023-24 Single Audit identified four new grant compliance findings, the Finance Department will continue providing this update twice a year.

DISCUSSION
As reported in our last update to the Finance and Governance Committee in April 2025 (and in May 2025 to City Council), the City’s Fiscal Year 2023-24 Single Audit identified four new grant compliance findings, only one prior finding remained outstanding and the City has had no material weaknesses for the past five years.

Two grant compliance findings are significant deficiencies in internal control over major federal programs and two findings are related to noncompliance with grant requirements. For finding rating definitions, please see table below.

The Housing Department continues to make progress on the corrective actions for the significant deficiencies that were identified related to the Housing Department’s compliance with Community Development Block Grants/Entitlement Grants (CDBG) requirements: (1) lack of appropriate controls over program income and (2) lack of appropriate controls over grant reporting.

The Fire Department has implemented the corrective actions for the two findings of noncompliance related to the Fire Department’s compliance with Staffing for Adequate Fire and Emergency Response Grants (SAFER) requirements: (1) delays in grant reporting and (2) instances of lack of supervisor timesheet approval.

The City continues to make progress on the corrective actions for the remaining finding related to the Information Technology General Controls and the City Council continues to receive updates on the IT General Controls finding through separate confidential reports.

The audit of the City’s Fiscal Year 2024-25 financial statements is currently being conducted by the City’s independent auditors, Macias Gini & O’Connell LLP (MGO), and following the completion of its audit, the Single Audit will begin in January 2026. During the next FCAP Update (approximately six months from now), the City expects to have the results of MGO’s financial statement audit and any testing on the implemented corrective actions. 209
Finding
Rating Definition
Material
Weakness
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Significant
Deficiency
A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

NoncomplianceNon-compliance refers to an organization's failure to adhere to applicable laws, regulations, and program requirements related to federal awards, as outlined in the Uniform Guidance.

Best
Practice
A best practice refers to matters that are opportunities for strengthening internal controls and/or operating efficiency.

STRATEGIC PRIORITIES
This agenda item supports the Organizational Effectiveness strategy. The purpose of the Organizational Effectiveness strategy is to reinforce, stabilize, improve, and strengthen the organizational foundation of the City in order to build a modern, high-functioning City government that effectively and efficiently supports the operating departments in providing high-quality services and programs for our residents and businesses.

FINANCIAL IMPACT
There is no financial impact.

COMMITTEE OUTCOME
As of the posting of this agenda, there was not yet an outcome from the Finance and Governance Committee. Staff is available for any questions.

Please click HERE to view the Measure M pre-recorded presentation video.

Prepared by: Jennifer Hiraoka, Senior Manager Internal Controls

ATTACHMENTS

1. Update on the Financial Corrective Action Plan (FCAP) for Closing Past Audit Findings Presentation-Council 210

UPDATE ON THE FINANCIAL

CORRECTIVE ACTION PLAN (FCAP) FOR

CLOSING PAST AUDIT FINDINGS
Presentation to City Council
Jennifer Hiraoka, Senior Manager Internal Controls
December 16, 2025
211
RECOMMENDATION 2
That the City Council receive an update on the Financial Corrective Action Plan (FCAP) for closing past audit findings. 212
AGENDA 3
• Status of Financial Corrective Action Plan
• Continued progress
213
CAP STATUS DEFINITIONS 4
Complete – Auditors have tested and determined that corrective action for the finding has been effectively implemented To Be Tested – Policies and Procedures (P&P) approved (if applicable), training completed and corrective action ready for auditors to test during the next single audit
P&P Draft – P&P drafted but not yet approved by CFO and/or training not yet provided.

In Progress – Staff has taken steps towards implementation, but not yet drafted P&P or completed training
Not Started – Staff has not initiated mitigations, implemented resolutions or provided training
Passed/No Longer Required – Staff disagrees with the finding and/or auditors have determined corrective action is no longer required
214
5 FINDINGS STATUS (2015-2024)
(as of April ‘25)

MATERIAL

WEAKNESS

SIGNIFICANT

REMAINING AUDIT FINDINGS
Four (4) Findings Identified During FY 24 Single Audit:

Two Significant Deficiencies -
⮚ Lack of appropriate controls over program income - Community Development Block Grants/Entitlement Grants [Housing
Department] – In Progress
⮚ Lack of appropriate controls over grant reporting - Community Development Block Grants/Entitlement Grants [Housing
Department] – In Progress
Two Noncompliance –
⮚ Delays in grant reporting - Staffing for Adequate Fire and Emergency Response (SAFER) Grants [Fire Department] – To Be Tested
⮚ Instances of lack of supervisor timesheet approval - Staffing for Adequate Fire and Emergency Response (SAFER) Grants [Fire Department] – To Be Tested
6 216

REMAINING AUDIT FINDINGS
Prior Audit Finding:
⮚ Information Technology (IT) General Controls [IT
Department] – City Council continues to receive updates via separate confidential reports – In Progress
7 217
8 FINDINGS STATUS (2015-2024)
(as of Nov ‘25)

MATERIAL

WEAKNESS

SIGNIFICANT

DEFICIENCY
NonComplianceBest
Practice TOTAL
TOTAL Findings 72 80 19 19 190
Repeat Findings (7) (12) (4) (4) (27)
TOTAL Unique Findings 65 68 15 15 163
COMPLETE 63 62 7 12 144
Passed / No Longer Required 2 3 6 3 14
TO BE TESTED 0 0 2 0 2
P&P DRAFT 0 0 0 0 0
IN PROGRESS 0 3 0 0 3
NOT STARTED 0 0 0 0 0
TOTAL Unresolved Findings 0 3 2 0 5
CORRECTIVE ACTION PLAN STATUS THROUGH NOVEMBER 2025
• Corrective Actions for the two findings of noncompliance related to Staffing for Adequate Fire and Emergency Response Grants (SAFER) are ready to be tested
• Corrective Actions for the two significant deficiencies related to Community Development Block Grants/Entitlement Grants (CDBG) are in progress 218
AUDIT FINDING RATING DEFINITIONS 9
Finding Rating Definition
Material Weakness
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Significant Deficiency
A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Non-compliance
Non-compliance refers to an organization's failure to adhere to applicable laws, regulations, and program requirements related to federal awards, as outlined in the Uniform Guidance.

Best Practice
A best practice refers to matters that are opportunities for strengthening internal controls and/or operating efficiency.
219
COMPLIANCE IMPROVEMENT 10
*Includes all unique findings excluding “Complete” or “Passed/No Longer Required” status Unresolved Audit Findings
Corrective Action Plan Status as of
220
o Going forward –
o MGO to test the corrective action implementations for the two findings of noncompliance related to Staffing for Adequate Fire and Emergency Response Grants (SAFER)
o Implementation of Corrective Action Plans for the two significant deficiencies related to Community Development Block
Grants/Entitlement Grants (CDBG)
o Lack of appropriate controls over program income –
o Policies and procedures finalized – December 31, 2025 o New policies and procedures implemented - February 15, 2026 o Lack of appropriate controls over grant reporting –
o Policies and procedures finalized – December 4, 2025
o New policies and procedures implemented - June 30, 2026* o Next update in early 2026
PROGRESS CONTINUES 11
*Revised implementation date reflects a delay in the HUD grant awards process due to a backlog resulting from the federal shutdown
221
Questions?
12 222

CITY COUNCIL AGENDA REPORT

INFORMATION/CONSENT AGENDA
AGENDA ITEM NO. L.6
DATE: December 16, 2025
TO: City Council
FROM: Javier Chagoyen-Lazaro, Chief Financial Officer, (805) 200-5400, [email protected] SUBJECT: Annual Developer Fee Report (AB1600).

RECOMMENDATION
That the City Council receive and file the AB1600 Annual and Five-Year Report for Development Impact and In-Lieu Fees for the fiscal year and five years ending June 30, 2025. (As of the posting of this agenda, there was not yet an outcome from the Finance and Governance Committee. Staff is available for any questions.)

BACKGROUND
Development Impact Fees (DIFs) are a monetary exaction, other than a tax or special assessment, which is charged by a local governmental agency to an applicant in connection with approval of a development project. The purpose of these fees is to defray all or a portion of the cost of public facilities related to the development project. The Mitigation Fee Act (Act), commonly known as Assembly Bill 1600 (AB1600), was adopted by the state of California in 1987 and created Section 66000 et. Seq. of the Government Code. AB1600 was enacted to ensure that new development mitigates its impact on the City’s infrastructure.

AB1600 requires that agencies report annually on the fees collected and the use of those fees. The specific requirements are:

1. Brief description of the type of fee in the account or fund

2. Amount of the fee

3. Beginning and ending balance in the account or fund

4. Amount of fees collected, and the interest earned during the previous year

5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees

6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. a. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted
b. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable

7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each loan will be repaid and the rate of interest the account will receive on the loan
223

8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects
a. For any refunds made, the number of persons or entities identified to receive those refunds

DISCUSSION
The City Council last approved the required annual report on the City’s development impact fees on December 13, 2024 for the fiscal year ended June 30, 2024. The City has contracted with Harris & Associates, Inc. to prepare the required AB1600 Report for the fiscal year ended June 30, 2025. The attached report (Attachment 1) provides all the required information as noted in the Background section above for the fiscal year ended June 30, 2025.

The City’s Affordable Housing and utility undergrounding In-Lieu fees are also included in this report. These are fees that developers may elect to pay in lieu of building the required inclusionary units or undergrounding their fronting utilities.

Improvements to the City’s infrastructure are identified to meet current needs and to accommodate future growth. The governing document identifying these improvements may be the Capital Improvement Program (CIP), an Environmental Impact Report, a master plan, or a specific City Council action. The City recently adopted the 2025-2029 CIP plan, which has also influenced the projects identified in the report.

New development that benefits from a particular improvement pays its pro rata share of that improvement. Usually, the pro rata share (fee) collected does not fully fund the infrastructure, so other City resources are included. When an improvement benefiting a property has been constructed by the City, the new development’s pro rata share (fee) reimburses the City. If a developer has constructed an improvement, they receive reimbursement from fees collected by the City from other developments that contributed to the fee program that infrastructure is a part of. For relevant projects, the attached report shows how much of the project is funded with fees. The dates of the improvements are dependent upon the rate of development and the collection of sufficient revenues to complete the improvements.

STRATEGIC PRIORITIES
This agenda item is a routine operational item or does not relate to the five strategic priorities adopted by City Council on March 16, 2021.

FINANCIAL IMPACT
There is no financial impact.

COMMITTEE OUTCOME
As of the posting of this agenda, there was not yet an outcome from the Finance and Governance Committee. Staff is available for any questions.

Prepared by: Javier Chagoyen-Lazaro, Chief Financial Officer

ATTACHMENTS

1. FY 24-25 AB1600 Report

2. AB1600 Council FY 24-25 Presentation
224
AB1600 Annual Report for
Development Impact and In-Lieu Fees
City of Oxnard
For the Fiscal Year Ending June 30, 2025
Prepared by:
101 Progress, Suite 250 | Irvine, CA | 92618
225
Development Impact Fee Annual Report (FY 24-25)
Table of Contents
Executive Summary .................................................................................................................... 1 Section 1 – Requirements of the Mitigation Fee Act (AB1600)................................................. 2 Section 2 – Annual Report .......................................................................................................... 4 Fund 350-8020: Park and Recreation Fee ............................................................................... 4 Fund 350-8030: Storm Drain Facility Fee............................................................................... 9 Fund 350-8040: Traffic Circulation Fee................................................................................ 14 Funds 350-8050 & 350-8060: Growth Requirement Capital Fee ......................................... 19 Fund 350-8055: Mobility Fee................................................................................................ 26 Fund 350-8080: Public Art Program Fee .............................................................................. 31 Funds 603 & 605: Water Resource Development Fee & Capital Facility Charge................ 36 Fund 613: Wastewater Collection Connection & Treatment Fee.......................................... 44 Fund 360-7050: Affordable Housing In-Lieu Fee................................................................. 49 Fund 350-8070: Utility Undergrounding In-Lieu Fee........................................................... 54 Section 3 – Fund Summary ....................................................................................................... 59 226
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 1
Executive Summary
Development Impact Fees (DIFs) are fees imposed by a local government on new or proposed development projects to ensure public services and infrastructure will be sufficient to serve those new development projects. California state law requires local agencies, on an annual basis, to prepare a report on the status of their Development Impact Fee (DIF) program in accordance with California Assembly Bill 1600 (AB1600). This report will serve as the City of Oxnard’s (City) AB1600 report for the fiscal year starting July 1, 2024, and ending June 30, 2025 (FY 24-25). This report also includes the City’s In-Lieu Fees that developers may choose to pay in lieu of mitigating their impacts through construction.

The City’s AB1600 five-year report was completed in FY 22-23 for the fiscal year starting July 1, 2018, and ending June 30, 2023. The next five-year report will be completed with the AB1600 Report for FY 27-28 and will cover July 1, 2023 to June 30, 2028.

The fees for Parks and Recreation, Storm Drain, Traffic Circulation, Growth Requirement Capital (Residential and Non-Residential), Public Art Program, Utility Undergrounding In-Lieu, and Affordable Housing In-Lieu were updated on May 19, 2020, by Resolution 15,329 adopting the City of Oxnard Development Impact Fee Nexus Study (April 2020) and Resolution 15,330 adopting the Affordable Housing In Lieu Fee Nexus Study (April 2020). To assist developers with adjusting to the new rates, Council adopted a phased in approach based upon level of fee increase and comparison with surrounding jurisdiction DIFs. The updated fees became effective July 18, 2020, and are adjusted annually using the June Engineering News Record (ENR) Construction Cost Increase (CCI) for the Los Angeles region. The Water Resource Development, Water Capital Facility, and Wastewater Collection Connection & Treatment Fee are not included in the annual escalation of the fees. The City is currently updating their DIFs and anticipates adoption of the updated Nexus Study in 2026.

The City of Oxnard currently collects the DIFs and In-Lieu fees listed in the table below.

Fee Fund Number
Parks and Recreation Fee 350-8020
Storm Drain Facility Fee 350-8030
Traffic Circulation Fee 350-8040
Growth Requirement Capital Fee
(Residential & Non-Residential)
350-8050 &
350-8060
Mobility Fee 350-8055
Art in Public Places Fee 350-8080
Water Resource Development Fee 603
Water Capital Facility Charge 605
Wastewater Collection Connection & Treatment Fee 613
Affordable Housing In-Lieu Fee 360-7050
Utility Undergrounding In-Lieu Fee 350-8070
227
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 2
Section 1 – Requirements of the Mitigation Fee Act (AB1600) Assembly Bill 1600 (AB1600), commonly known as the Mitigation Fee Act, was enacted by the State of California in 1987 and created Section 66000 et. seq. of the Government Code. AB1600 requires the City to report fee information annually and every fifth year. Within 180 days after the last day of each fiscal year, the City must make available the following information from the prior fiscal year:

1. Brief description of the type of fee in the account or fund

2. Amount of the fee

3. Beginning and ending balance in the account or fund

4. Amount of fees collected and the interest earned during the previous year

8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects
On October 11, 2023, California Governor Gavin Newsom signed into law AB516 which amended certain portions of the Mitigation Fee Act related to the annual and five-year reporting requirements. Under AB516, Requirements 6 and 8 have been expanded to include:
6a. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted
6b. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable
8a. For any refunds made, the number of persons or entities identified to receive those refunds 228
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 3
For the fifth fiscal year following the first deposit into the account or fund, and every five years thereafter, the City must make the following findings with respect to any remaining funds in the fee account, regardless of whether those funds are committed or uncommitted:

1. Identification of the purpose to which the fees are to be put

2. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged

3. Identification of all sources and amounts of funding anticipated to complete financing for incomplete improvements identified as part of the City’s annual report

4. Identification of the approximate dates on which the funding referred to in Requirement 3 is expected to be deposited into the appropriate account or fund The City must make this information available for public review and must present it at the next regularly scheduled public meeting no less than fifteen (15) days after this information is made available to the public. This report is intended to satisfy the annual reporting requirements for FY 24-25. The City previously completed a five-year report in FY 22-23. 229
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 4
Section 2 – Annual Report
The following section provides information necessary to meet the legal requirements for each impact fee fund. This includes a brief description of the fee, the amount of the fee, the beginning and ending balances, fee revenues collected, interest earned, and the expenditures on each project including the percentage that was funded with fees. It also includes a table summary of whether sufficient funds have been identified to complete future projects and the approximate date by which the construction of the public improvement will commence if sufficient funds have been identified.

Any transfers, loans, or refunds are also identified.

Fund 350-8020: Park and Recreation Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City requires that all new residential
development pay a one-time Park and
Recreation Fee per residential unit to fund the
construction of new parks and/or to add
additional amenities at the City’s existing
parks that increase capacity of the park. The
Park and Recreation Fee was established by
Ordinances 1421, 1448, 1696, 1949, and 2031
and was updated in 2020 via Resolution
15,329.

Requirement 2. Amount of the fee.

The Park and Recreation Fee for FY 24-25 is summarized in Table 1.

Table 1: Park and Recreation Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 2 summarizes the beginning and ending fund balances for the Park and Recreation Fee for FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $7,784.82 $7,855.43
Multi Family $5,147.58 $5,194.27
Non-Residential
All Non-Residential Exempt Exempt 230
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 5
Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 2 summarizes the fees collected and the interest earned for the Park and Recreation Fee during FY 24-25.

Table 2: Park and Recreation Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 3 displays the expenditures on Park and Recreation Fee projects for FY 24-25.

Fund No. 350-8020
Park and Recreation Fee
Beginning Fund Balance as of July 1, 2024 $1,839,556.34 Revenues
Fees Collected $204,973.32
Interest Earned $60,827.78
Fair Market Value Adjustment $34,559.86
Other Revenues $0.00
Total Revenues $300,360.96
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($891.00)
Total Expenses ($891.00)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $2,139,026.30
1) Indirect Charges include central services expenses related to administering the fee program.
231
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 6
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 3 outlines the planned projects for the Park and Recreation Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s Capital Improvement Plan (CIP) budget team is aware of the additional funds available for Park and Recreation projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. Any new or expanded facilities identified will be incorporated into future updates to the Nexus Study and corresponding fee program, ensuring continued compliance with statutory requirements and equitable cost allocation. 232
_____________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 7
Table 3: Park and Recreation Fee Projects
Project No. Project Name Project Budget1 Fund Budget1
Fund
Expenditures
to Date
FY24-25
Actual Fund
Expenditures
Future Fund
Expenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C9001 Cabrillo Neighborhood Park $ 161,045.00 $ 16,837.00 $ - $ - $ 16,837.00 10% FY 27-28 n/a n/a C9401 Citywide Park Improvement Program $ 322,292.00 $ 277,421.00 $ 43,546.70 $ - $ 233,874.30 86% FY 27-28 In Progress n/a C2104 Campus Park Activation3$ 10,250,000.00 $ 1,750,000.00 $ - $ - $ 1,750,000.00 17% FY 24-25 FY 25-26 Construction Delay C2249 Skatepark in Colonia $ 4,800,000.00 $ 100,000.00 $ - $ - $ 100,000.00 2% FY 24-25 FY 25-26 Construction Delay - Indirect Charges4n/a n/a n/a $ 891.00 n/a n/a n/a n/a n/a GRAND TO TAL $ 15,533,337.00 $ 2,144,258.00 $ 43,546.70 $ 891.00 $ 2,100,711.30 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds and staff resources. 3) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 4) Indirect Charges include central services expenses related to administering the fee program. 233 _____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 8
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

Requirement 8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects. For any refunds made, the number of persons or entities identified to receive those refunds.

There were no refunds made from this fund in FY 24-25.
234
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 9
Fund 350-8030: Storm Drain Facility Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City imposes a fee on new
development based upon their prorated
share of the cost of constructing the
improvements identified in the City’s
Drainage Master Plan. The City’s Storm
Drain Facility Fees were adopted with
Ordinance 2258 and Resolution 10274
and were updated as part of the 2020 DIF
update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Storm Drain Facility Fee for FY 24-25 is summarized in Table 4.

Table 4: Storm Drain Facility Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 5 summarizes the beginning and ending fund balances for the Storm Drain Facility Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 5 summarizes the fees collected and the interest earned for the Storm Drain Facility Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per gross Acre)
Single Family $23,670 $23,885
Multi Family $32,547 $32,843
Non-Residential (per gross Acre)
All Non-Residential $32,547 $32,843 235
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 10
Table 5: Storm Drain Facility Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 6 summarizes the expenditures this past year on storm drain projects.

Fund No. 350-8030
Storm Drain Facility Fee
Beginning Fund Balance as of July 1, 2024 $10,750,310.30 Revenues
Fees Collected $111,514.47
Interest Earned $319,109.44
Fair Market Value Adjustment $260,803.83
Other Revenues $0.00
Total Revenues $691,427.74
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($6,676.00)
Total Expenses ($6,676.00)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $11,435,062.04
1) Indirect Charges include central services expenses related to administering the fee program.
236
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 11
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 6 summarizes the planned projects for the Storm Drain Facility Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Storm Drain projects and are identifying eligible projects to be incorporated in the future CIP budget.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
239
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 14
Fund 350-8040: Traffic Circulation Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City charges a Traffic Circulation Fee on all new development and redevelopment in the City that generates additional vehicular trips above what can be reasonably associated with the current use of the property. The fee is used to construct improvements to the circulation system. The City’s Traffic Circulation Fee (Formerly Circulation System Improvement Fee) was established under Ordinance 2258 and Resolutions 10016, 10673, 13328, 13600, and 13890 and was updated and renamed to the Traffic Circulation Fee during the 2020 DIF update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Traffic Circulation Fees for FY 24-25 are summarized in Table 7.

Table 7: Traffic Circulation Fee
Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $12,156.29 $12,266.55
Mobile Home $6,438.39 $6,496.79
Low-Rise Multi Family $9,424.89 $9,510.37
Mid-Rise Multi Family $7,005.83 $7,069.37
High-Rise Multi Family $5,730.34 $5,782.32
Senior Housing $5,150.46 $5,197.18
Commercial (per 1,000 SF)
Office $12,542.05 $12,655.81
Medical Office $7,533.44 $7,601.77
General Commercial (C2) $8,163.09 $8,237.13
Light Industrial $6,386.13 $6,444.05
Warehouse $2,239.87 $2,260.19
New Car Sales $7,661.61 $7,731.10
Church $5,124.33 $5,170.81
Restaurant $24,272.76 $24,492.92
Fast Food w/ Drive Thru $127,351.74 $128,506.84
Fueling Station w/ Car Wash
Self Service Car Wash (per Stall) $33,788.49 $34,094.96 Gas Station (per fueling station) $51,123.99 $51,587.69 Hotel/Motel (per Room)
All Hotel/Motel $6,271.65 $6,328.53
Other (per Average Daily Trip)
Other Uses Not Noted $1,287.93 $1,299.61 240
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 15
Requirement 3. Beginning and ending balance in the account or fund.

Table 8 summarizes the beginning and ending fund balances for the Traffic Circulation Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 8 summarizes the fees collected and the interest earned for the Traffic Circulation Fee during FY 24-25.

Table 8: Traffic Circulation Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 9 summarizes the expenditures this past year on Traffic Circulation Fee projects.

Fund No. 350-8040
Traffic Circulation Fee
Beginning Fund Balance as of July 1, 2024 $20,669,317.79 Revenues
Fees Collected $1,121,243.93
Interest Earned $631,265.06
Fair Market Value Adjustment $461,850.08
Other Revenues $0.00
Total Revenues $2,214,359.07
Expenses
Project Expenses ($448,442.83)
Developer Reimbursement $0.00
Indirect Charges1
($10,677.00)
Total Expenses ($459,119.83)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $22,424,557.03
1) Indirect Charges include central services expenses related to administering the fee program.
241
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 16
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 9 outlines the planned projects for the Traffic Circulation Fee projects and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Traffic Circulation projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
242
_____________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 17
Table 9: Traffic Circulation Fee Projects
Project No. Project Name Project Budget1 Fund Budget1
Fund
Expenditures
to Date
FY24-25
Actual Fund
Expenditures
Future Fund
Expenditures
% Funded
by Fee 2
Approx. Construction
Start Date
(from FY23-24 Report) 3
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C1301 Rice Avenue & Fifth Street Railroad Grade Separation $ 114,260,096.00 $ 1,731,096.00 $ 799,271.93 $ 27,133.98 $ 904,690.09 1.52% In Progress n/a n/a C1302 Bike Facilities NE Plan $ 1,825,745.42 $ 627,906.42 $ - $ 3,558.89 $ 624,347.53 34.39% n/a In Progress New Project C1703 Oxnard Boulevard & Saviers Road Signal Improvements $ 3,208,956.00 $ 726,565.65 $ 726,565.65 $ - $ - 22.64% In Progress Complete n/a C1801 Oxnard Boulevard Bicycle Facilities Installation $ 2,747,978.04 $ 708,828.72 $ 43,808.22 $ 29,611.97 $ 635,408.53 25.79% In Progress n/a n/a C1808 Traffic Signal Modifications $ 3,869,273.00 $ 25,034.64 $ 25,034.64 $ - $ - 0.65% Complete Complete Complete C2003 Adaptive Traffic Signal $ 1,852,000.23 $ 1,852,000.23 $ 1,044,276.05 $ 171,577.21 $ 636,146.97 100.00% In Progress n/a n/a C2005 Etting Road Bike & Pedestrian Facilities $ 3,130,369.00 $ 411,147.00 $ 388,528.18 $ 22,618.82 $ - 13.13% In Progress n/a n/a C2006 Traffic Signal Modernization $ 4,375,408.68 $ 2,375,408.68 $ 629,548.33 $ 70,525.13 $ 1,675,335.22 54.29% In Progress n/a n/a C2206 Citywide Intersection Improvement $ 4,200,000.00 $ 297,500.00 $ - $ - $ 297,500.00 7.08% n/a FY 25-26 New Project C2208 Five Points Intersection Traffic Signal Modernization4,5 $ 350,000.00 $ - $ - $ - $ - 0.00% n/a n/a n/a C2304 Five Points Intersection Modernization $ 250,000.00 $ 250,000.00 $ - $ - $ 250,000.00 100% FY 28-30 n/a n/a C2213 US 101 Del Norte Interchange Upgrade6$ 10,250,000.00 $10,250,000.00 $ - $ - $ 10,250,000.00 100.00% FY 28-29 n/a n/a C2415 Downtown Bus Stop Improvements $ 175,835.00 $ 175,835.00 $ 34,897.50 $ 123,416.83 $ 17,520.67 100.00% In Progress n/a n/a C2416 Traffic Circulation Improvements Fee Study5$ 866,460.00 $ - $ - $ - $ - 0.00% FY 27-28 n/a n/a M2208 Traffic Signal Timing5$ 750,000.00 $ - $ - $ - $ - 0.00% FY 27-28 n/a n/a - Indirect Charges7n/a n/a n/a $ 10,677.00 n/a n/a
TO TAL PRO JECT EXPENSES $ 152,112,121.37 $ 19,431,322.34 $ 3,691,930.50 $ 459,119.83 $ 15,290,949.01 n/a Developer Reimbursement 8$ 2,645,000.00 $ 2,645,000.00 $ - $ - $ 2,645,000.00 n/a n/a n/a n/a GRAND TO TAL $ 154,757,121.37 $ 22,076,322.34 $ 3,691,930.50 $ 459,119.83 $ 17,935,949.01 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Rounded to the nearest hundredth of the percent.
3) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 4) During a midcycle update to the CIP, this project was merged with Project No. C2304. 5) This project was included in the previous annual report. During a midcycle update to the CIP, the funding source for this project was changed. 6) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 7) Indirect Charges include central services expenses related to administering the fee program. 8) The City has budgeted to reimburse developers for the construction of Riverpark, Del Sol High School, Sakioka Tract 5996 Phase 1 and 2, Pleasant Valley Plaza, Wagon Wheel, and other improvements.

Note: Small variances may appear due to rounding.
243
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 18
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
244
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 19
Funds 350-8050 & 350-8060: Growth Requirement Capital Fee Requirement 1. Brief description of the type of fee in the account or fund.

The City’s Growth Requirement Capital
Fee funds general governmental facilities
such as Fire and Police Stations, City
Hall, Corporation Yards, and Recreation
Facilities. The fee was created with
Ordinance 2258 and Resolutions 10275,
10996, and 12975, and updated as part of
the 2020 DIF update via Resolution
15,329. The fee is collected based on
additional covered space created by any
new development. There are two
separate funds for this fee - Fund 355 for
residential fees and Fund 356 for nonresidential fees.

Requirement 2. Amount of the fee.

The Growth Requirement Capital Fee for FY 24-25 is summarized in Table 10.

Table 10: Growth Requirement Capital Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 11 and Table 12 summarize the beginning and ending fund balances for the Growth Requirement Capital Fee for FY 24-25. Table 11 summarizes the residential fee and Table 12 summarizes the non-residential fee.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (Fund 350-8050)
Single Family (per DU) $6,658.23 $6,718.62
Multi Family (per DU) $4,402.83 $4,442.76
Non-Residential (Fund 350-8060)
Retail (per 1,000 building SF) $2,246.50 $2,266.87
Office (per 1,000 building SF) $2,681.77 $2,706.10
Industrial (per 1,000 building SF) $1,061.45 $1,071.08
Hotel (per Room) $671.28 $677.37 245
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 20
Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 11 and Table 12 summarize the fees collected and the interest earned for the Growth Requirement Capital Fee during FY 24-25. Table 11 summarizes the residential fee and Table 12 summarizes the non-residential fee.

Table 11: Growth Requirement Capital Fee (Residential) Fund Summary Fund 350-8050
Growth Requirement Capital Fee (Residential)
Beginning Fund Balance as of July 1, 2024 $2,108,904.35 Revenues
Fees Collected $173,744.23
Interest Earned $59,952.61
Fair Market Value Adjustment $50,895.25
Other Revenues $0.00
Total Revenues $284,592.09
Expenses
Project Expenses ($155,385.63)
Developer Reimbursement $0.00
Indirect Charges1
($1,853.00)
Total Expenses ($157,238.63)
Transfers In $0.00
Transfers Out2
($401,981.26)
Ending Balance as of June 30, 2025 $1,834,276.55
2) Transfers Out to General Fund for debt service on Civic Center Phase 2 Bonds. 1) Indirect Charges include central services expenses related to administering the fee program. 246
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 21
Table 12: Growth Requirement Capital Fee (Non-Residential) Fund Summary Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 13 and Table 14 summarize the expenditures this past year on Growth Requirement Capital Fee projects.

Fund 350-8060
Growth Requirement Capital Fee (Non-Residential)
Beginning Fund Balance as of July 1, 2024 $2,592,292.05 Revenues
Fees Collected $167,169.71
Interest Earned $77,866.35
Fair Market Value Adjustment $64,011.60
Other Revenues $0.00
Total Revenues $309,047.66
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($1,518.00)
Total Expenses ($1,518.00)
Transfers In $0.00
Transfers Out2
($133,993.76)
Ending Balance as of June 30, 2025 $2,765,827.95
2) Transfers Out to General Fund for debt service on Civic Center Phase 2 Bonds. 1) Indirect Charges include central services expenses related to administering the fee program. 247
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 22
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 13 and Table 14 outline the planned projects for the Growth Requirement Capital Fees and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

Note: Small variances may appear due to rounding.
1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 249
_____________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 24
Table 14: Growth Requirement Capital Fee (Non-Residential) Projects Project No. Project Name Project Budget1 Fund Budget1
Fund
Expenditures
to Date
FY24-25
Actual Fund
Expenditures
Future Fund
Expenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C1702 Fire Station 4 Rebuild Design3$ 3,550,000.00 $ 2,803,555.00 $ - $ - $ 2,803,555.00 78.97% In Progress n/a n/a - Indirect Charges4
n/a n/a n/a $ 1,518.00 n/a n/a n/a n/a n/a
TO TAL PRO JECT EXPENSES $ 3,550,000.00 $ 2,803,555.00 $ - $ 1,518.00 $ 2,803,555.00 - Bond Payments - Civic Center Phase 25
n/a n/a n/a $ 133,993.76 $ 946,872.75 8.50% n/a n/a n/a GRAND TO TAL $ 3,550,000.00 $ 2,803,555.00 $ - $ 135,511.76 $ 3,750,427.75 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 4) Indirect Charges include central services expenses related to administering the fee program. 5) Debt service summary provided by City. Fees fund 34% of the non-general fund portion of the debt split between Fund 350-8050 at 75% and Fund 350-8060 at 25%.

Note: Small variances may appear due to rounding.
1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 250
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 25
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

Fund 350-8050 had a transfer of $401,981.26 for the debt service payment on the Variable Rate Demand Lease Revenue Refunding Bonds related to the Downtown Civic Center.

Fund 350-8060 had a transfer of $133,993.76 for debt service payment on the same bonds.

The Variable Rate Demand Lease Revenue Refunding Bonds (Civic Center Phase 2 Project), Series 2006 were issued on December 1, 2006 for $24,205,000 to finance the acquisition, construction, and improvement of certain public facilities constituting the Civic Center Phase 2 Project. This debt was refunded on April 30, 2018 as part of the Lease Revenue Refunding Bonds Series 2018. The outstanding balance as of June 30, 2025 is $17,790,000. The impact fee funds 21.29% (or 34% of 62.63% portion of the bond repayment), which means there is an outstanding balance of $3,787,491.00 allocated to impact fee funds. The impact fee debt service payment is split 75% from Fund 350-8050 and 25% from Fund 350-8060. This means there is an outstanding obligation of $2,840,618.25 for Fund 350-8050 and $946,872.75 for Fund 350-8060. The payments on these bonds constitute the City’s obligations that exist through the maturity date of the bonds on June 1, 2036.

There were no refunds made from this fund in FY 24-25.
251
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 26
Fund 350-8055: Mobility Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The Mobility Fee covers the cost to
mitigate the effects of new development on
the City’s mobility facilities including
sidewalks, bike lanes, pedestrian bridges,
and other similar facilities that are
necessary to improve connectivity within
the City, improve bicycle and pedestrian
safety, improve bicycle and pedestrian
access to public transportation stops and
stations, and increase bicycle mode
sharing. This fee was created in the 2020
update by Resolution 15,329.

Requirement 2. Amount of the fee.

The Mobility Fee for FY 24-25 is summarized in Table 15.

Table 15: Mobility Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 16 summarizes the beginning and ending fund balances for the Mobility Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 16 summarizes the fees collected and the interest earned for the Mobility Fee for FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $3,780.53 $3,814.82
Multi Family $2,499.20 $2,521.87
Non-Residential (per 1,000 SF)
Retail $1,275.76 $1,287.33
Office $1,521.79 $1,535.59
Industrial $539.92 $544.81
Hotel (per Room) $380.72 $384.18 252
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 27
Table 16: Mobility Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 17 summarizes the expenditures this past year on Mobility Fee projects.

Fund 350-8055
Mobility Fee
Beginning Fund Balance as of July 1, 2024 $1,286,756.77 Revenues
Fees Collected $169,713.77
Interest Earned $23,340.23
Fair Market Value Adjustment $32,520.29
Other Revenues $0.00
Total Revenues $225,574.29
Expenses
Project Expenses ($989,389.01)
Developer Reimbursement $0.00
Indirect Charges1
($492.00)
Total Expenses ($989,881.01)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $522,450.05
1) Indirect Charges include central services expenses related to administering the fee program.
253
_____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 28
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 17 outlines the planned projects for the Mobility Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
254
_____________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 29
Table 17: Mobility Fee Projects
Project No. Project Name Project Budget1 Fund Budget1
Fund
Expenditures
to Date
FY24-25
Actual Fund
Expenditures
Future Fund
Expenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C2212 Safe Route Safety Enhancements $ 4,872,137.00 $ 855,000.00 $ - $ 855,000.00 $ - 17.55% In Progress n/a n/a C1601 Cloyne St. Bike & Pedestrian Improvements $ 567,337.89 $ 392,337.89 $ - $ 134,389.01 $ 257,948.88 69.15% n/a In Progress New Project n/a Wooley Road Pedestrian Improvements3$ 2,400,000.00 $ 2,400,000.00 $ - $ - $ 2,400,000.00 100% FY 27-28 n/a n/a n/a Pedestrian Bridge Improvements at Channel Islands Bridge3,4 $ 18,000,000.00 $ 250,000.00 $ - $ - $ 250,000.00 1.39% FY 28-29 n/a n/a C2502 Bard Road Corridor $ 2,062,980.00 $ 77,570.00 $ - $ - $ 77,570.00 3.76% n/a FY 27-28 New Project C2503 Ventura Road Corridor5
$ 821,100.00 $ - $ - $ - $ - 0.00% n/a FY 26-27 New Project C2204 4th Street Mobility $ 1,054,152.00 $ 74,152.00 $ - $ - $ 74,152.00 7.03% n/a FY 25-26 New Project - Indirect Charges6n/a n/a n/a $ 492.00 n/a n/a n/a n/a n/a GRAND TO TAL $ 29,777,706.89 $ 4,049,059.89 $ - $ 989,389.01 $ 3,059,670.88 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 5) DIF funds have not yet been budgeted for this project. The project is included in this table because it is currently earmarked as a potential use of DIF funds. 6) Indirect Charges include central services expenses related to administering the fee program. 3) Project is identified in the City of Oxnard 2022-2027 Capital Improvement Program as unfunded but qualifies for funding from the Mobility Fee Fund. 4) Approximate Construction Start Date is FY28-29 due to NEPA and right-of-way requirements for grant funding. 255 ____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 30
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
256
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 31
Fund 350-8080: Public Art Program Fee
Requirement 1. Brief description of the type of fee in the account or fund.

Requirement 2. Amount of the fee.

The Public Art Program Fee for FY 24-25 is summarized in Table 18.

Table 18: Public Art Program Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 19 summarizes the beginning and ending fund balances for the Public Art Program Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 19 summarizes the fees collected and the interest earned for the Public Art Program Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
All New Development (per building SF) $0.33 $0.33
The Public Art Program Fee is based on
Resolutions No. 9813, 12290, 13013,
13736, and 14124 and was updated as part
of 2020 DIF update via Resolution 15,329.

The purpose of the program is to install
works of art in conjunction with new
development in locations accessible to the
public. This fee is designed to enhance the
City’s appearance and mitigate certain
effects of development projects. All new
development projects pay this fee.
257
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 32
Table 19: Public Art Program Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 20 summarizes the expenditures this past year on Public Art Program Fee projects.

Fund 350-8080
Public Art Program Fee
Beginning Fund Balance as of July 1, 2024 $1,260,384.52 Revenues
Donations & Contributions $78,731.66
Interest Earned $0.00
Fair Market Value Adjustment $0.00
Other Revenues $0.00
Total Revenues $78,731.66
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($940.00)
Total Expenses ($940.00)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $1,338,176.18
1) Indirect Charges include central services expenses related to administering the fee program.
258
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 33
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 20 outlines planned future expenditures for Public Art Program Fee projects and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Public Art projects and are in the process of identifying further applicable projects. Public Art projects require advanced planning time as it involves multiple stakeholders and evolving design processes.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
261
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 36
Funds 603 & 605: Water Resource Development Fee & Capital Facility Charge Requirement 1. Brief description of the type of fee in the account or fund.

The City collects a Water Resource
Development Fee and Capital
Facility Charge for new, expanded,
or additional service connections
based on the diameter of the meter
installation directly related to the
volume of water required for the
new, expanded, or additional service
connection. The Water Resource
Development Fee and Capital
Facility Charge are collected under
two separate funds, Fund 603 for
Water Resource Development Fee
and Fund 605 for Capital Facility
Charge.

The Water Resource Development Fee pays for the development of new water resources, such as recycled water, to offset demand by new customers, and water conservation projects, reducing water demand. The Water Resource Development Fee was adopted by Ordinance 2624 and is consistent with the requirement of Government Code Sections 54999 through 54999.6.

The Water Capital Facility Charge pays for master-planned capacity improvements to the City’s water system, such as the addition of new production, treatment, storage, transmission, and distribution facilities. The Water Capital Facility Charge was adopted by Resolution 9717.

Requirement 2. Amount of the fee.

The Water Resource Development Fee and Capital Facility Charge for FY 24-25 are summarized in Table 21. These fees are not adjusted on an annual basis with the City’s other DIFs.
262
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 37
Table 21: Water Resource Development Fee and Capital Facility Charge Water Meter Size
Water Resource
Development Fee
Capital Facility
Charge Total Fee
3/4" $2,792 $341 $3,133
1" $5,583 $682 $6,265
1 1/2 " $8,375 $1,023 $9,398
2" $13,958 $1,706 $15,664
3" $30,708 $3,752 $34,460
4" $47,458 $5,799 $53,257
6" $92,125 $11,257 $103,382
8" $147,958 $18,080 $166,038
10" $315,457 $38,548 $354,005
12" $502,498 $61,404 $563,902 263
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 38
Requirement 3. Beginning and ending balance in the account or fund.

Table 22 and Table 23 summarize the beginning and ending fund balances for the Water Resource Development Fee and Capital Facility Charge for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 22 and Table 23 summarize the fees collected and the interest earned for the Water Resource Development Fee and Capital Facility Charge during FY 24-25.

Table 22: Water Resource Development Fee Fund Summary
Fund 603
Water Resource Development Fee
Beginning Fund Balance as of July 1, 2024 $20,443,785.14 Revenues
Fees Collected $360,121.18
Interest Earned $606,192.52
Fair Market Value Adjustment $487,863.62
Other Revenues $0.00
Total Revenues $1,454,177.32
Expenses
Project Expenses ($274,910.95)
Developer Reimbursement $0.00
Indirect Charges1
($11,342.00)
Total Expenses ($286,252.95)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $21,611,709.51
1) Indirect Charges include central services expenses related to administering the fee program.
264
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 39
Table 23: Water Capital Facility Charge Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 24 and Table 25 summarize the expenditure for this past year for the Water Resource Development Fee and Capital Facility Charge.

Fund 605
Water Capital Facility Charge
Beginning Fund Balance as of July 1, 2024 $1,798,273.93 Revenues
Fees Collected $42,830.00
Interest Earned $53,861.35
Fair Market Value Adjustment $42,209.70
Other Revenues $0.00
Total Revenues $138,901.05
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($1,622.00)
Total Expenses ($1,622.00)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $1,935,552.98
1) Indirect Charges include central services expenses related to administering the fee program.
265
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 40
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 24 and Table 25 outline the planned future projects for the Water Resource Development Fee and Capital Facility Charge and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Water Resource projects and are in the process of identifying further applicable projects.

Note: Small variances may appear due to rounding. 267
_____________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 42
Table 25: Water Capital Facility Charge Projects
Project No. Project Name Project Budget1 Fund Budget1
Fund
Expenditures
to Date
FY24-25
Actual Fund
Expenditures
Future Fund
Expenditures
% Funded
by Fee 2
Approx. Construction
Start Date
(from FY23-24 Report) 3
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C2308 Recycled Water: AWPF Storage Construction $ 6,000,000.00 $ 3,000,000.00 $ - $ - $ 3,000,000.00 50% FY 27-28 FY 27-28 n/a n/a
Aquifer Storage and Recovery (ASR) Wells
Construction $ 31,350,000.00 $ 15,675,000.00 $ - $ - $15,675,000.00 50% FY 27-28 FY 27-28 n/a C2113 Recycled Water Feature Campus Park $ 400,000.00 $ 400,000.00 $ - $ - $ 400,000.00 100% FY 27-28 n/a n/a C2406 Storm Drain Improvements Citywide $ 1,150,000.00 $ 1,150,000.00 $ - $ - $ 1,150,000.00 100% n/a FY 26-27 New Project - Indirect Charges4n/a n/a n/a $ 1,622.00 n/a n/a n/a n/a n/a GRAND TO TAL $ 38,900,000.00 $ 20,225,000.00 $ - $ 1,622.00 $ 20,225,000.00 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Rounded to the nearest hundredth of the percent.
3) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 4) Indirect Charges include central services expenses related to administering the fee program.

Note: Small variances may appear due to rounding. 268
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 43
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from these funds in FY 24-25.

There were no refunds made from this fund in FY 24-25.
269
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 44
Fund 613: Wastewater Collection Connection & Treatment Fee Requirement 1. Brief description of the type of fee in the account or fund.

The City collects a Wastewater Collection Connection and Treatment Fee for new, expanded, or additional service connections. The City imposes fees based on new development’s prorated share of the cost of constructing the improvements identified in the City’s Master Plans for Wastewater Treatment and Conveyance. The current Wastewater Fees were adopted by Ordinance 2709. The City previously collected two separate fees, the Wastewater Collection Connection Fee and Wastewater Treatment Connection Fee, in Fund 613 and Fund 623 respectively. As of FY 23-24, these two funds have been combined into one fund for both fees.

Requirement 2. Amount of the fee.

The Wastewater Collection Connection & Treatment Fee for FY 24-25 are summarized in Table 26. These fees are not adjusted on an annual basis with the City’s other DIFs.

Table 26: Wastewater Collection Connection & Treatment Fee Requirement 3. Beginning and ending balance in the account or fund.

Table 27 summarizes the beginning and ending fund balances for the Wastewater Collection Connection & Treatment Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 27 summarizes the fees collected and the interest earned for the Wastewater Collection Connection & Treatment Fee FY 24-25.

Land Use
Wastewater
Collection
Connection Fee
Wastewater
Treatment
Connection Fee Total Fee
Residential
Single Family $1,458.00 $3,798.00 $5,256.00
Apartment1
$1,060.36 $2,762.18 $3,822.54
Mobile Home1$839.45 $2,186.73 $3,026.18
Non-Residential
Non-Formula Commercial/Industrial $1,458.00 $4,078.80 $5,536.80 Commercial Laundry $1,458.00 $4,539.00 $5,997.00
Restaurants/Food Preparation $1,458.00 $7,092.20 $8,550.20 Formula Industrial User $1,458.00 $7,279.40 $8,737.40
1) Special formulas are used for mobile homes and apartment developments that can be served by a single meter. These formulas can be found in the City's most recently published Fee Schedule. 270 ____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 45
Table 27: Wastewater Collection Connection & Treatment Fee Fund Summary Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 28 summarizes the expenditures for this past year for the Wastewater Collection Connection & Treatment Fee.

Fund 613
Wastewater Collection Connection & Treatment Fee
Beginning Fund Balance as of July 1, 2024 $17,179,331.10 Revenues
Fees Collected $670,445.06
Interest Earned $504,369.42
Fair Market Value Adjustment $361,368.00
Other Revenues $0.00
Total Revenues $1,536,182.48
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges1
($9,369.00)
Total Expenses ($9,369.00)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $18,706,144.58
1) Indirect Charges include central services expenses related to administering the fee program.
271
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 46
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 28 outlines the planned projects for the Wastewater Collection Connection & Treatment Fee and the anticipated construction start date for each. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Wastewater Collection projects and are in the process of identifying further applicable projects.

Note: Small variances may appear due to rounding. 273
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 48
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
274
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 49
Fund 360-7050: Affordable Housing In-Lieu Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City offers an Affordable Housing InLieu fee to provide additional flexibility to the City and development community to
meet the affordable housing needs
generated by the construction of new
market-rate units. The City’s Affordable
Housing In-Lieu Fees were first
established by Ordinance 2721 adopted
July 18, 2006. The Fees were revised with
Resolution No. 15,330 which adopted the
Affordable Housing In-Lieu Fee Nexus
Study dated April 8, 2020.

Requirement 2. Amount of the fee.

The Affordable Housing In-Lieu Fee for FY 24-25 is summarized in Table 29 below.

Table 29: Affordable Housing In-Lieu Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 30 summarizes the beginning and ending fund balances for the Affordable Housing In-Lieu Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 30 summarizes the fees collected and the interest earned for the Affordable Housing In-Lieu Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $40,076.29 $39,415.93
Multi Family for Sale $38,963.06 $38,621.04
Multi Family for Rent $31,170.45 $30,656.83 275
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 50
Table 30: Affordable Housing In-Lieu Fee Fund Summary
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 31 summarizes the expenditures this past year on affordable housing projects.

Fund 360-7050
Affordable Housing In-Lieu Fee
Beginning Fund Balance as of July 1, 2024 $2,704,429.05 Revenues
Fees Collected $0.00
Interest Earned $166,798.67
Fair Market Value Adjustment $163,668.03
Other Interest Income $114,172.30
Total Revenues $444,639.00
Expenses
Project Expenses ($178,658.42)
Developer Reimbursement $0.00
Indirect Charges1
($142,828.18)
Total Expenses ($321,486.60)
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $2,827,581.45
1) Indirect Charges include personnel and resource expenses related to administering the fee program.
276
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 51
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 31 outlines the planned future expenditures for the Affordable Housing In-Lieu Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team and Housing Department are aware of the additional funds available for Affordable Housing projects. Affordable Housing projects often require advanced planning time, as they involve multiple stakeholders, specific conditions, and sufficient funding to complete projects.

Note: Small variances may appear due to rounding. 278
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 53
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
279
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 54
Fund 350-8070: Utility Undergrounding In-Lieu Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City imposes a fee on new development that is located in any part of the City with overhead utility service based upon their prorated share of the cost of undergrounding all overhead utilities in the City. The City’s Utility Undergrounding In-Lieu Fees were based on Ordinance 2207 and were updated as part of the 2020 DIF update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Utility Undergrounding In-Lieu Fee for FY 24-25 is summarized in Table 32 below.

Table 32: Utility Undergrounding In-Lieu Fee
Requirement 3. Beginning and ending balance in the account or fund.

Table 33 summarizes the beginning and ending fund balances for the Utility Undergrounding In-Lieu Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 33 summarizes the fees collected and the interest earned for the Utility Undergrounding In-Lieu Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
All New Development (per building SF) $0.54 $0.61 280
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 55
Table 33: Utility Undergrounding In-Lieu Fee Fund Summary Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

There were no expenditures this past year on utility undergrounding projects.

Fund 350-8070
Utility Undergrounding In-Lieu Fee
Beginning Fund Balance as of July 1, 2024 $1,832,846.89 Revenues
Fees Collected $30,562.95
Interest Earned $54,812.09
Fair Market Value Adjustment $43,762.19
Other Revenues $0.00
Total Revenues $129,137.23
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges $0.00
Total Expenses $0.00
Transfers In $0.00
Transfers Out $0.00
Ending Balance as of June 30, 2025 $1,961,984.12 281
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 56
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 34 outlines the planned projects for the Utility Undergrounding In-Lieu Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

There were no transfers or loans from this fund in FY 23-24.

There were no refunds made from this fund in FY 23-24.
284
____________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 59
Section 3 – Fund Summary
Table 35 provides an accounting of each impact fee fund and a total impact fee account balance.

The table summarizes the starting fund balance, the amount of fees collected, the interest earned, the total expenditures, and the fiscal year ending fund balances. 285
__________________________________________________________________________________________________________________________________________________________________________ Development Impact Fee Annual Report (FY 24-25) 60
Table 35: Development Impact Fee Fund Summary
Description
Park &
Recreation
Storm Drain
Facility Fee
Traffic
Circulation Fee
Capital
Growth Fee
(Residential)
Capital
Growth Fee
(NonResidential) Mobility FeePublic Art
Program Fee
Water
Resource
Development
Fee
Water Capital
Facility
Charge
Wastewater
Collection
Connection &
Treatment Fee
Affordable
Housing
In-Lieu Fee
Utility
Undergrounding
In-Lieu Fee
Fund No. 350-8020 350-8030 350-8040 350-8050 350-8060 350-8055 350-8080 603 605 613 360-7050 350-8070 Starting Balance
As of July 1, 2024 $1,839,556.34 $10,750,310.30 $20,669,317.79 $2,108,904.35 $2,592,292.05 $1,286,756.77 $1,260,384.52 $20,443,785.14 $1,798,273.93 $17,179,331.10 $2,704,429.05 $1,832,846.89

REVENUES
Fees Collected $204,973.32 $111,514.47 $1,121,243.93 $173,744.23 $167,169.71 $169,713.77 $0.00 $360,121.18 $42,830.00 $670,445.06 $0.00 $30,562.95 Interest Earned $60,827.78 $319,109.44 $631,265.06 $59,952.61 $77,866.35 $23,340.23 $0.00 $606,192.52 $53,861.35 $504,369.42 $166,798.67 $54,812.09 Fair Market Value Adjustment $34,559.86 $260,803.83 $461,850.08 $50,895.25 $64,011.60 $32,520.29 $0.00 $487,863.62 $42,209.70 $361,368.00 $163,668.03 $43,762.19 Donations & Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $78,731.66 $0.00 $0.00 $0.00 $0.00 $0.00 Other Interest Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $114,172.30 $0.00 Total Revenues $300,360.96 $691,427.74 $2,214,359.07 $284,592.09 $309,047.66 $225,574.29 $78,731.66 $1,454,177.32 $138,901.05 $1,536,182.48 $444,639.00 $129,137.23

EXPENSES
Project Expenditures $0.00 $0.00 ($448,442.83) ($155,385.63) $0.00 ($989,389.01) $0.00 ($274,910.95) $0.00 $0.00 ($178,658.42) $0.00 Developer Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Indirect Charges1
($891.00) ($6,676.00) ($10,677.00) ($1,853.00) ($1,518.00) ($492.00) ($940.00) ($11,342.00) ($1,622.00) ($9,369.00) ($142,828.18) $0.00 Total Expenditures ($891.00) ($6,676.00) ($459,119.83) ($157,238.63) ($1,518.00) ($989,881.01) ($940.00) ($286,252.95) ($1,622.00) ($9,369.00) ($321,486.60) $0.00 Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Transfers O ut $0.00 $0.00 $0.00 ($401,981.26) ($133,993.76) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Net Transfers $0.00 $0.00 $0.00 ($401,981.26) ($133,993.76) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Ending Balance
As of June 30, 2025 $2,139,026.30 $11,435,062.04 $22,424,557.03 $1,834,276.55 $2,765,827.95 $522,450.05 $1,338,176.18 $21,611,709.51 $1,935,552.98 $18,706,144.58 $2,827,581.45 $1,961,984.12 Note: Small variances may appear due to rounding.
1) Indirect Charges include expenses for central services, personnel and resource expenses related to administering the fee program. 286
AB1600 ANNUAL REPORT FOR

DEVELOPMENT IMPACT AND IN-LIEU FEES
FOR FISCAL YEAR (FY) 2024-25
City Council
December 16, 2025
287
That the City Council receive and file the AB1600 Annual and Five-Year Report for Development Impact and In-Lieu Fees for the fiscal year and five years ending June 30, 2025.

RECOMMENDATION 2
288
Assembly Bill (AB) 1600, commonly known as the Mitigation Fee Act, requires the City to file an annual report with:
• Brief description of type of fee in account or fund.
• Amount of fee.
• Beginning and ending balance
• Amount of fees collected & interest earned during previous year.
• Identification of each public improvement for which fees were expended and amount of expenditures, including total
percentage of the cost of public improvement funded with fees. • Identify approximate construction date of the public
improvement. If different than last year, reason why.
• Description of each inter-fund transfer or loan from account. • Identification of any refunds made and number of entities that received refunds.

BACKGROUND 3
289
Every five years, the City is required to file a report summarizing:
• Identification of the purpose of the fee.
• Demonstrate a reasonable relationship between the
fee and the purpose for which it is charged.
• Identify all sources and amounts of funding
anticipated to complete financing for incomplete
improvements.
• Identify approximate dates on which the funding
referred to in Requirement 3 is expected to be
deposited into the appropriate account or fund.

The last AB1600 Five-Year report was done for Fiscal Year ending June 30, 2023.

BACKGROUND 4
290
Impact Fee Funds

BACKGROUND
5 291
DISCUSSION 6
Impact Fee Summary (Government Funds)
292

DISCUSSION
7 Impact Fee Summary (Utility Funds)
293

DISCUSSION
8 In-Lieu Fee Summary
294
DISCUSSION 9
Park and Recreation Fee (Fund 350-8020)
Fund Balance: $2,139,026.30
295
DISCUSSION 10
Storm Drain Facility Fee (Fund 350-8030)
Fund Balance: $11,435,062
296
DISCUSSION 11
Traffic Circulation Fee (Fund 350-8040)
Fund Balance: $22,424,557
297
DISCUSSION 12
Growth Requirement Capital Fee - Residential (Fund 350- 8050)
Fund Balance: $1,834,276

298
DISCUSSION 13
Growth Requirement Capital Fee - Non-Residential (Fund 350- 8060)
Fund Balance: $2,765,828
299
DISCUSSION 14
Mobility Fee (Fund 350-8055)
Fund Balance: $522,450
300
DISCUSSION 15
Water Resource Development Fee (Fund 603)
Fund Balance: $21,611,709
301
DISCUSSION 16
Water Capital Facility Charge (Fund 605)
Fund Balance: $1,935,553
302
DISCUSSION 17
Wastewater Connection Fee (Fund 613)
Fund Balance: $18,706,144
303
DISCUSSION 18
Public Art Program In-Lieu Fee (Fund 350-8080)
Fund Balance: $1,338,176
304
DISCUSSION 19
Affordable Housing In-Lieu Fee(Fund 360-7050)
Fund Balance: $2,827,581
305
DISCUSSION 20
Utility Undergrounding In-Lieu Fee (Fund 350-8070)
Fund Balance: $1,961,984
306
Q&A
307
21 Thank You!
308
22 CITY COUNCIL AGENDA REPORT

INFORMATION/CONSENT AGENDA
AGENDA ITEM NO. L.7
DATE: December 16, 2025
TO: Housing Authority
FROM: Brenda Lopez, Housing Director, (805) 385-8092, [email protected] SUBJECT: Oxnard Housing Authority’s Monthly Investment Report.

RECOMMENDATION
That the Oxnard Housing Authority Board of Commissioners receive and file the monthly investment report for the period ending October 2025.
(This item did not originate in Committee)

BACKGROUND
The Oxnard Housing Authority’s (OHA) invests funds in compliance with California Government Code Section 53600 et seq., and the OHA’s Investment Policy. This report follows the guidelines established in the California Government Code section 53646 and the OHA’s adopted Investment Policy, which was most recently adopted by the Oxnard Housing Authority Board of Commissioners (Board) on July 15, 2025. The Investment Policy requires the OHA to submit a monthly transaction report to the Board.

DISCUSSION
In recent history, the OHA has invested excess cash utilizing a combination of in-house efforts and an outside agent Local Agency Investment Fund (LAIF), which is permitted by the Department of Housing and Urban Development (HUD) and State law. This practice minimizes risk (safety), ensures easy access to funds (liquidity), and generates reasonable returns (yield), in that order. LAIF is very flexible. Funds can be deposited and/or withdrawn daily. This has made the OHA’s cash management much more effective and has proven to be a valuable investment and cash management tool for the OHA.

All of the OHA’s investments are managed in compliance with California Government Code 53600 et seq. and the OHA’s investment policies and guidelines.

LAIF
LAIF is a voluntary investment program created by statute, as an investment alternative for California's local governments and special districts. This program offers local agencies the opportunity to participate in a major portfolio which invests hundreds of millions of dollars, using the investment expertise of the State Treasurer's Office professional investment staff at no additional cost to the taxpayer. LAIF is part of the Pooled Money Investment Account (PMIA).

As of the period ending October 31, 2025, the fund balance held in LAIF was $21,682,655.18, compared to $21,448,378.34 for the period ending September 30, 2025. The funds in LAIF are allocated over 10 accounts. The various accounts represent each of the OHA’s major funds (i.e. Public Housing, Housing Choice Voucher (HCV), Central Fund Reserve). During the month of October, the only transaction posted was in the amount of $234,276.84, which was for interest earned for the previous quarter ending September 30, 2025, and allocated based on balances per fund. There 309
were no deposits or withdrawals from LAIF in October 2025. The investment position for each fund is summarized in the table below.

On October 31, 2025, the LAIF quarterly apportionment rate was 4.15%, compared to 4.212% for the period ending September 30, 2025.

Account Description
(Program) Beginning Balance
Current Period
Adjustments Interest Earned/Applied
Ending Balance
(10/31/2025)
Public Housing Reserve $13,430,871.55 $0 $146,703.03 $13,577,574.58 PH Investments-Restricted
FSS $171,081.49 $0 $1,868.68 $172,950.17
HCV AF Reserve $2,463,244.87 $0 $26,905.59 $2,490.150.46 HCV Investments-Restricted
FSS $542,850.76 $0 $5.929.48 $548.780.24
FSS EFA (forfeitures) $53,667.80 $0 $586.20 $54,254.00
PH Restricted for current
liability $1,636,522.54 $0 $17,875.45 $1,654,397.99
Central Fund $1,751,852.47 $0 $19,135.17 $1,770,987.64
Capfund $545,219.01 $0 $5,955.33 $551,174.34
NSP $327,075.51 $0 $3,572.59 $330,648.10
201sd $525,992.34 $0 $5,745.32 $531,737.66
TOTAL $21,448,378.34 $0 $234,276.84 $21,682,655.18
The OHA’s LAIF monthly statement for the period ending October 31, 2025 is attached to this report. (Attachment 1)

FINANCIAL IMPACT
There is no financial impact.

COMMITTEE OUTCOME
This item did not originate in Committee.

Prepared by: Brenda Lopez, Housing Director
310

ATTACHMENTS

1. Attachment 1 - LAIF Monthly Statement for Period Ending October 31, 2025 311
312
Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
LAIF Home
PMIA Average Monthly
Yields

OXNARD HOUSING AUTHORITY

HOUSING FINANCE OFFICER
435 SOUTH D STREET
OXNARD, CA 93030
October 2025 Statement
Tran Type Definitions
Effective
Date
Transaction
Date
Tran
Type Confirm
Number
Web
Confirm
Number Authorized Caller Amount
10/15/2025 10/14/2025 QRD 1784059 N/A SYSTEM 234,276.84 Account Summary
Total Deposit: 234,276.84 Beginning Balance: 21,448,378.34 Total Withdrawal: 0.00 Ending Balance: 21,682,655.18
LAIF Regular Monthly Statement
https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1 313

CITY COUNCIL AGENDA REPORT

INFORMATION/CONSENT AGENDA
AGENDA ITEM NO. L.8
DATE: December 16, 2025
TO: Housing Authority
FROM: Brenda Lopez, Housing Director, (805) 385-8092, [email protected] SUBJECT: Window Restoration Project at 201 South D Street.

RECOMMENDATION
That the Oxnard Housing Authority Board of Commissioners approve and authorize execution of a $411,062.93 firmfixed price contract with KC Restoration Co., Inc. (Agreement No. A-8607) for the window restoration project at 201 South D Street.
(This item did not originate in committee)

BACKGROUND
The Achille Levy House, located at 201 South D Street, was originally built in 1912 as a two-story shingle-style house for Achille Levy, founder of the Bank of A. Levy. The property was designated as a historic property in 1982, specifically landmark number 75 (Ventura County Historical Landmarks and Points of Interest publication). The property is now a ten-unit multifamily development.

In 2010, the former owner, A Levy Apartments LLC, entered into a Historical Property Contract also known as the Mills Act (Agreement No. A-7364) with the City of Oxnard through which the owner agreed to preserve characteristics of historical significance. The owner filed a Rehabilitation Plan (Mills Act Matrix) with the Ventura County Planning Division's Cultural Heritage Program outlining the property improvements and targeted completion timeframes.

The property was acquired by the Housing Authority of the City of Oxnard (OHA) in 2024 and agreed to assume the responsibility of carrying out the outstanding improvements outlined in the Mills Act Matrix (Attachment 2). The multiphase historical remodeling of the property will be completed dependent on funding availability and urgency of repairs needed. At the time of acquisition, the OHA received an allocation from the City’s Community Development Block Grant (CDBG) for an amount of $3M. Out of this amount, an amount not to exceed $600,000 was approved to be used for real property improvements.

On April 29, 2025, the Board of Commissioners approved the first remodeling project, which is currently underway, involving replacing the driveway, walkways, roof, and decks. Due to severe deterioration and condition, the next phase of improvements involves the repair and restoration of all windows.

On May 6, 2025, City Council approved the 2025-2026 Annual Action Plan which included a new CDBG funding award allocation in the amount of $292,407 for this property. Although a higher funding amount was requested, the amount was limited based on anticipated allocation expected by the City. However; the City received a higher allocation than originally anticipated, so the final award allocation was $441,577.80.

DISCUSSION
On October 24, 2025 the OHA solicited bids for the window restoration project. There were two responses to the 314
solicitation; Spectra Company and K.C. Restoration.

The scope of work, methodology, and detailed approach in both proposals was quite evenly matched and found to meet professional standards and the restoration needs of the project as outlined in the request for bids. K.C. Restoration was identified as the lowest qualified bidder.

This project is subject to wage requirements of the Davis-Bacon and Related Acts (29 CFR Part 5) and the Section 3 Act of 1968 (24 CFR Part 75).

Agreement A-8607 - A Levy House Window Restoration Project K.C. Restoration submitted a bid in the amount of $411,062.93. The proposed scope of work is detailed in Exhibit A of the Agreement and summarized as follows:

1. Repair/restoration of existing wood-framed windows (101)

2. Replacement of inappropriate, modern vinyl windows (4) with historically accurate wood windows

STRATEGIC PRIORITIES
This agenda item supports the Quality of Life strategy. The purpose of the Quality of Life strategy is to restore and increase quality services and programs that enrich Oxnard's diverse community, promotes safe neighborhoods, encourages community engagement, and supports our residents in their efforts to improve their quality of life.

FINANCIAL IMPACT
As described earlier in the staff report, the Housing Authority of the City of Oxnard (OHA) has the Community Development Block Grant (CDBG) appropriations necessary to fund the agreement. A total of $133,068.90, remaining from the original CDBG allocation, will be from the OHA’s Central Fund and $277,994.03 will be from the Fiscal Year 2025-26 Housing Department project budget available in the CDBG Fund (Fund 201). The remaining balance of the CDBG allocation, after the cost of the agreement, is $163,583.77.

For Finance Use Only: Community Development Block Grant Fund, Org. 2018105, Obj. 5XXXX, Project G2113.

COMMITTEE OUTCOME
This item did not originate in Committee because it is a continuation of an item previously approved by City Council.

Community Services, Public Safety, Housing & Development Committee approved 3-0 on April 8, 2025.

Please click here to view the required Measure M pre-recorded presentation video.

Please click here to view the April 8, 2025 Community Services, Public Safety, Housing & Development Committee Meeting recording.

Prepared by: Brenda Lopez, Housing Director

ATTACHMENTS

1. Attachment 1 - Agreement A-8607 (2)

2. Attachment 2- Mills Act Matrix
315

CAPITAL IMPROVEMENT CONTRACT
Contract No: A-8607
Name of Contractor: KC Restoration Co., Inc.

Address: 1514 W 130th Street, Gardena, CA 90249
Project description: 201 South D Street, Oxnard CA (Levy House) Window Restoration This Capital Improvement Contract (“Contract”) is made at Oxnard, California, as of this 16th day of December 2025 between the City of Oxnard Housing Authority, called herein the “Authority”, and the above-named contractor (“Contractor”) for the construction of the capital improvement project described herein. The parties hereto agree as follows:

I. Type of Contract
This contract is a firm-fixed price contract as defined by 2CFR Part 200 and the Department of Housing and Urban Development (HUD) Handbook 7460.8, Rev. 2.

2. Contract Price
Contractor shall perform the scope of work as described in Exhibit A and as described in the Statement of Understanding and Approach Exhibit E. Authority shall pay contractor, in full payment for said work, the following sum: $411,062.93
The above sum includes all taxes and the costs of any required bonds.

3. Payment Schedule
Authority shall pay Contractor no later than 30 calendar days after Authority accepts Contractor’s invoices and Authority shall make final payment no later than 60 calendar days after Authority has issued and approved a certificate of completion for the work contemplated herein, provided that the Authority may withhold from progress payments an amount equal to 5 percent of the progress payment and may withhold from final payment an amount sufficient to protect the Authority from disputes equivalent to 150 percent of the value of any disputed amount of work.

4. Scope of Work
Contractor shall furnish all tools, equipment, apparatus, facilities, labor and materials necessary to, and shall perform and complete in a good, safe and workmanlike manner, the work described in the approved plans.
316

5. Contract Documents
The complete Contract consists of all the following, which are specifically incorporated herein by reference:
a. Scope of Work (Exhibit A).
b. Insurance as required by the specifications and applicable law (Exhibit B). c. Federal Funding / Grant Requirements Rider (Exhibit C). d. Lobbying Certification (Exhibit D).
e. Statement of Understanding and Approach (Exhibit E). f. HUD Form 5370 and any amendments: General Conditions for Construction Contracts Public Housing Programs (Exhibit F)
g. General Conditions (Exhibit G)

6. Indemnity
Contractor agrees to indemnify, hold harmless and defend Authority, its Commission, and each member thereof, and every officer, employee, representative or agent of Authority, from any and all liability, claims, demands, actions, damages (whether in contract or tort, including personal injury, death at any time, or property damage), costs and financial loss, including all costs and expenses and fees of litigation or arbitration, that arise directly or indirectly form any acts or omissions related to this Agreement performed by Contractor or its agents, employees, Subcontractors, Contractors, and other persons acting on Contractor’s behalf. This agreement to indemnify, hold harmless and defend shall apply whether such acts or omissions are the product of active negligence, passive negligence, willfulness or acts for which Contractor or its agents, employees, subcontractors, consultants and other persons acting on Contractor’s behalf would be held strictly liable.

7. Time for Performance
The time limit for the completion of the work is 120 working days after receipt of the Notice to Proceed.

Contractor shall not perform any work until the Authority issues a Notice to Proceed. Work will be completed within the time limit specified above and in the Notice to Proceed. 317

8. Acknowledgement
Contractor by signing hereunder acknowledges that he has reviewed all the foregoing documents and agrees with the requirements, conditions and covenants contained therein.

The parties agree that this Agreement may be transmitted and signed by electronic or digital means by either/any or both/all Parties and that such signatures shall have the same force and effect as original signatures, in accordance with California Government Code Section 16.5 and California Civil Code Section 1633.7.

CITY OF OXNARD KC Restoration Co., Inc.

HOUSING AUTHORITY
_______________________ _________ ________________ _________ Luis A. McArthur Date Steve Lehne Date
Chairman President
ATTEST: APPROVED AS TO INSURANCE:
_________________________ ________ _________________ _________ Lourdes A. López, Date Rhonda Hodge Date
Secretary-Designate Housing Finance Officer
APPROVED AS TO FORM:
_________________________ ________
Stephen M. Fischer, Date
Housing General Counsel
318

EXHIBIT A
The historic A. Levy House (1912), located at 201 S. D Street, Oxnard, CA 93030, is designed in the Craftsman style with Shingle style influence. The single-family residence with detached “carriage house,” which has been converted to multi-family use, is locally designated City of Oxnard Landmark No. 75 (1982) and eligible for listing in the National Register of Historic Places (2025). The property has been recently acquired by the City of Oxnard Housing Authority, which is addressing deferred maintenance, code issues, and other upgrades. Project development and management is under the direction of Jennifer Mermilliod, JM Research & Consulting (JMRC), who meets the Secretary of the Interior’s Professional Qualifications as a Historian and Architectural Historian.

Scope of work and Methodology:

Restoration of (101) double-hung and casement wood windows, replacement of (4) vinyl windows with historically accurate wood windows, replacement of deteriorated wood French doors and Lead based paint remediation and repainting. - Loose and flaky coatings removal
- Exterior window sash repairs
- Interior work is excluded except for hardware and any location that was altered/disturbed during the window restoration - Removal of vinyl windows
- Fabrication and installation of window frames, sashes and hardware - Restoration of existing hardware
- Make windows operable
- All exterior wood surfaces to receive (1) coat primer, (2) coats finish paint.

Interior wood surfaces only to receive paint where disturbed by restoration work
Fabricate and install new to match existing French Doors at the south elevation Total Firm Fixed Price $411,062.93

INCLUSIONS
● Work is as described in proposal.
● All work to conform to Secretary of the Interior’s Standards for Rehabilitation ● Photographic documentation (digital) of repair processes for archival purposes ● Materials and labor to perform the above described scope of work. ● Sales taxes on all materials
● Insurance
● Survey of existing conditions & verification of quantities ● Protection of adjacent materials while performing our work ● Protection and transport for all materials to be removed and returned to the site. ● Performance Bond @ 2.5%
● Payment Bond @ 2.5%
319

EXHIBIT A

EXCLUSIONS
● All work not specifically described above
● Exclude asbestos abatement.
● All sash counterweights are assumed to be existing (abandoned inside weight boxes) ● Exclude all windows not specifically described above. ● Owner to supply electricity, parking and water for the duration of the project. ● Pulling permits or permit fees
● Lead paint abatement or encapsulation unless otherwise noted ● Removal or trimming or vegetation for access
● Moving furniture, personal belongings, and tenant items to gain access to window openings ● Framing, insulation, structural work, flashing, waterproofing, roofing, mechanical, electrical, plumbing, etc. unless otherwise noted.
● Demolition except where specifically noted
● Scaffolding or lifts for access.
● General protection of historic finishes to remain in place. ● Engineering and calculations
*According to the 2010 ADA Standards for Accessible Design Section 229 and North American Fenestration Standard AAMA/WDMA/CSA 101/I.S.2/A440-11 (NAFS), windows and window hardware are required to be operable with less than 5 lbs of force. Compliance with the ADA standard is generally noted on the construction drawings. Additionally, windows must be operable within the reach limitations described by ICC/ANSI A117.1. This standard cannot be achieved at restored or (N) to match (E) windows.

Methodology:

All existing historic wood-framed, double-hung and casement windows are to be materially and operationally repaired and restored. The replacement of whole, existing wood-framed windows is not anticipated. All windows will remain in the same location, and window openings/dimensions will not be altered.

Material Repair/Restoration
• Woodwork. Material repair and restoration work includes all interior and exterior wood window and opening components: rails and stiles, muntins, framing, trim boards, and sills. Means and methods will include hand sanding, filling and shaping deteriorated/missing wood material using a two-part epoxy restoration system, and replacement of select wood members only where material condition precludes repair/restoration. Refer to attached SUBMITTAL #08.0001-1 - WOOD WINDOW RESTORATION PACKAGE “Treatment Plan" section for additional details regarding procedures for removal, off-site transport, and the protection of the openings with plywood to maintain separation without damaging adjacent historic fabric.
• Glazing. Deteriorated window glazing putty will be gently scraped/removed.

Intact window glass panes will be carefully cleaned, scraped free of old paint and glazing, and reused; cracked or broken panes will be replaced with new glass inkind. New glazing putty will be applied and finished to traditional profiles. 320

EXHIBIT A
Operational Repair/Restoration
• Impairment. All existing wood-framed windows are to be operationally tested, repaired, and restored to smooth operation. While the number and nature of repairs is not fully known, identified issues include “stuck” sash, broken or missing ropes, pulleys or weights. Stuck and out of plane window sash will be addressed through hand sanding and minimal planing, as needed, and broken or missing operational components will be replaced in-kind. • Hardware. Existing hardware such as latches, pulls, and stops will be professionally cleaned and protected as needed. Where missing, hardware will be replaced in-kind to match historic counterparts to the extent possible or with period-appropriate replacements.

Inappropriate Window Replacement. Four existing inappropriate vinyl-framed windows in the carriage house that have either been fitted into the approximate original openings or added where no windows historically existed will be carefully replaced with new custom wood-framed windows. All windows will remain in the same location, and window openings/dimensions will not be altered.
• Location. One vinyl window is located on the front-facing elevation but not well visible from the street and three vinyl windows are located on the first floor of the rear, alleyfacing elevation.
• Custom Fabrication. The new windows are being fabricated by a specialty restoration contractor to closely match original materials, operation, and profile.

Replacements will improve previous inappropriate modifications to the carriage house while retaining the now-needed unit windows, enhancing compatibility and the overall historic aesthetic and character of the carriage house and property. • Drawings/Design Specifications. The four (4) new windows will be custom made to fit the existing openings. Drawings and specifications have not been prepared as precise dimensions, details, and installation methods will be necessarily determined for each window in consultation with the specialty window restoration contractor as information is field verified during window removal and the unique physical conditions of each window are better understood. For example, original framing is visible at one (1) existing vinyl window, which will be repaired and reused to the extent possible; however, the existence and condition of original framing for others is unknown. Dimensions, design details, and installation methods will be determined after field verification of the characteristics of the existing doors for approval by JMRC.
321

EXHIBIT A
• Drawings/Design Specifications. Dimensions, design details, and installation methods will be determined after field verification of the characteristics of the existing doors for approval by JMRC.

French Doors Replacement. Existing deteriorated historic French doors and wood threshold have been inspected and found to be irreparable. • Location. The French doors are located on the left façade at the southeast deck. • Custom Fabrication. New custom wood and glass French doors will be fabricated to match the materials, dimensions, and profile of existing doors. • Drawings/Design Specifications. Dimensions, design details, and installation methods will be determined after field verification of the characteristics of the existing doors for approval by JMRC.

Paint. Due to the historic age of the property, it is assumed to have at least one layer of leadbased paint (LBP) beneath surface layers.
• Location & Identification. LBP is assumed to be present based on the age of the residence, a method of identifying LBP that is acceptable under HUD guidelines.

All paint removal activities will be treated as LBP remediation. All disturbed/damaged areas of painted window surfaces on the exterior and interior, will be addressed using the scrape and intact methods.
• Lead based paint will be remediated using the scrape and intact method where appropriate. All scraping, removal, containment, and proper disposal at an EPA approved hazardous waste site will be executed by dedicated, certified licensed abatement personnel, and final inspection and clearance will be completed by a third party certified inspector, in full compliance with EPA/HUD regulations. • Prep and Finish. Following remediation, wood window surfaces will be prepped per industry standards and repainted. Full exterior and the disturbed window surfaces on the interior will be primed and repainted with a high-quality protective coating system to ensure durability and historic appearance. 322
Attachment INS-3

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Oxnard City CouncilDecember 16, 2025

Oxnard City Council
December 16, 2025