City Council Agenda Report
TO: Mayor Clauzel and Members of the City Council
FROM: Fernando Ulloa, City Manager
BY: Kevin Williams,
MEETING DATE: June 17, 2025
ITEM NO: 8.1
SUBJECT: Approve Resolution No. 2025-46 adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
RECOMMENDATION
Motion to Approve Resolution No. 2025-26 adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
BACKGROUND
A Budget Workshop was held on May 27, 2025, at which time the Proposed General Fund and All Other Funds Budget was reviewed with Council. Council was asked to provide staff direction on any requested changes and was informed that the General Fund and All Other Funds budget would be brought back to Council on June 17, 2025.
The City Council did not request any modification to adjust the Proposed General Fund, and All Other Funds Budget FY 2025-26 presented on May 27, 2025.
The City has approximately 56 Other Funds in addition to the General Fund and its various departments. Other Funds consists of Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).
ANALYSIS
Staff and City Manager have reviewed General Fund and All Other Funds revenue projections and expenditures and are recommending the approval of Resolution No. 2025-xx adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
FISCAL IMPACT
The total General Fund is expected to have $1,008,646 in available fund balance at the end of FY 2025-26 based on the budget.
The expenditure budget requested for approval in the FY 2025-26 for the General Fund and All Other Funds budgets is $90,952,466, including an expense budget of $75,508,935, and Transfers Out totaling $15,443,531.
Approval of Resolution 2025-46 will establish estimated revenues and appropriate expenditures for General Fund and All Other Funds such as Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).
ATTACHMENTS
1. Resolution No. 2025-46 Adopting the FY 2025-26 Budget and Appropriations Limit a. Exhibit A - Appropriations Limit Calculation
b. Exhibit B - Proceeds of Taxes Calculation
2. FY2025-26 Proposed Budget and Digital Budget Book Presentation
3. FY2025-26 Proposed Budget Book - File Copy