San Clemente City Council
June 4, 2024

Beginning FY 2024-25 FY 2024-25 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 22,504,994 83,675,500 88,337,120 17,843,374 (4,661,620) -21% Special Revenue Funds
Street Improvement 1,142,350 2,246,700 2,437,140 951,910 (190,440) -17% Gas Tax 4,907,800 3,650,100 3,019,310 5,538,590 630,790 13% Miscellaneous Grants 546,850 405,940 346,700 606,090 59,240 11% Building Homes & Jobs Act (SB2) Fund 139,190 296,130 279,850 155,470 16,280 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 203,960 85,800 80,000 209,760 5,800 3% Local Cable Infrastructure 1,131,880 205,000 102,640 1,234,240 102,360 9% Police Grants 213,620 186,000 246,420 153,200 (60,420) -28% Local Transit Program Grants 61,550 1,123,730 1,101,150 84,130 22,580 0% Capital Project Funds
Parks Acquisition & Dev. 844,490 161,490 779,830 226,150 (618,340) -73% Local Drainage Facilities 142,600 197,500 233,100 107,000 (35,600) -25% RCFPP 873,430 21,000 12,280 882,150 8,720 1%
Public Facilities Construction Fee 396,780 360,500 490,810 266,470 (130,310) -33% Developers Improvement 5,083,460 239,930 1,090,240 4,233,150 (850,310) -17% In-Lieu Housing 10,941,900 42,900 6,000 10,978,800 36,900 100% Low/ Moderate Income Housing 2,921,730 17,600 35,210 2,904,120 (17,610) -1% Reserve 6,146,630 1,824,540 3,150,000 4,821,170 (1,325,460) -22% Enterprise Funds
Water - Operating 6,238,599 26,959,279 28,872,560 4,325,318 (1,913,281) -31% - Depreciation Reserve 7,945,229 5,031,546 6,185,790 6,790,985 (1,154,244) -15% - Acreage Fee 1,131,757 52,787 212,200 972,344 (159,413) -14% - Other Agency 4,329,835 872,318 4,374,740 827,413 (3,502,422) -81% Sewer - Operating 972,707 11,853,249 12,399,980 425,976 (546,731) -56% - Depreciation Reserve 2,206,557 3,280,503 2,900,060 2,587,000 380,443 17% - Connection Fee 214,914 12,710 37,010 190,614 (24,300) -11% - Other Agency 832,842 217,258 10,700 1,039,400 206,558 25% Storm Drain - Operating 160,453 1,684,599 1,719,000 126,052 (34,401) -21% - Depreciation Reserve 809,617 912,951 797,120 925,448 115,831 14% Solid Waste Management 375,770 220,850 243,040 353,580 (22,190) -6% Golf - Operating 2,395,663 3,637,022 3,377,800 2,654,885 259,222 11% - Depreciation Reserve 3,501,348 311,748 20,720 3,792,376 291,028 8% - Capital Improvement 1,209,809 152,130 55,470 1,306,469 96,660 8% Clean Ocean 4,100 1,862,070 1,427,680 438,490 434,390 10595% Internal Service Funds
Central Services 367,920 441,840 473,920 335,840 (32,080) -9% Information Technology 1,050,280 2,530,050 3,483,450 96,880 (953,400) -91% Contract Fleet Services (18,892) 1,592,470 1,551,040 22,538 41,430 -219% Fleet Replacement Reserve 4,129,932 748,150 1,192,430 3,685,652 (444,280) -11% Medical Insurance 233,980 4,084,440 4,088,790 229,630 (4,350) -2% Workers' Compensation 2,085,220 530,100 629,390 1,985,930 (99,290) -5% General Liability Self Insurance 3,686,720 2,800,700 3,289,190 3,198,230 (488,490) -13% Total All Funds 102,067,574 164,529,130 179,089,880 87,506,824 (14,560,750) -14% All Funds Budget Summary
FY 2024-25
Exhibit I
Beginning FY 2025-26 FY 2025-26 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 17,843,374 86,417,730 87,408,250 16,852,854 (990,520) -6% Special Revenue Funds
Street Improvement 951,910 2,300,100 2,437,140 814,870 (137,040) -14% Gas Tax 5,538,590 3,726,290 4,569,310 4,695,570 (843,020) -15% Miscellaneous Grants 606,090 405,940 421,700 590,330 (15,760) -3% Building Homes & Jobs Act (SB2) Fund 155,470 296,130 295,470 156,130 660 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 209,760 85,800 80,000 215,560 5,800 3% Local Cable Infrastructure 1,234,240 205,000 20,960 1,418,280 184,040 15% Police Grants 153,200 191,000 246,420 97,780 (55,420) -36% Local Transit Program Grants 84,130 330,000 72,410 341,720 257,590 0% Capital Project Funds
Parks Acquisition & Dev. 226,150 53,200 169,830 109,520 (116,630) -52% Local Drainage Facilities 107,000 47,500 33,100 121,400 14,400 13% RCFPP 882,150 20,500 12,280 890,370 8,220 1%
Public Facilities Construction Fee 266,470 60,500 15,810 311,160 44,690 17% Developers Improvement 4,233,150 239,900 11,950 4,461,100 227,950 5% In-Lieu Housing 10,978,800 42,800 6,000 11,015,600 36,800 100% Low/ Moderate Income Housing 2,904,120 17,500 35,210 2,886,410 (17,710) -1% Reserve 4,821,170 1,554,640 350,000 6,025,810 1,204,640 25% Enterprise Funds
Water - Operating 4,325,318 29,004,599 29,762,090 3,567,827 (757,491) -18% - Depreciation Reserve 6,790,985 4,602,334 3,680,790 7,712,529 921,544 14% - Acreage Fee 972,344 63,161 1,012,200 23,305 (949,039) -98% - Other Agency 827,413 744,046 1,011,490 559,969 (267,444) -32% Sewer - Operating 425,976 12,564,161 12,930,200 59,937 (366,039) -86% - Depreciation Reserve 2,587,000 3,490,234 3,700,060 2,377,174 (209,826) -8% - Connection Fee 190,614 10,332 37,010 163,936 (26,678) -14% - Other Agency 1,039,400 224,343 10,700 1,253,043 213,643 21% Storm Drain - Operating 126,052 1,633,347 1,753,160 6,239 (119,813) -95% - Depreciation Reserve 925,448 2,514,203 2,647,120 792,531 (132,917) -14% Solid Waste Management 353,580 220,850 248,210 326,220 (27,360) -8% Golf - Operating 2,654,885 3,637,370 3,427,580 2,864,675 209,790 8% - Depreciation Reserve 3,792,376 310,794 20,720 4,082,450 290,074 8% - Capital Improvement 1,306,469 151,736 505,470 952,735 (353,734) -27% Clean Ocean 438,490 1,024,070 1,461,620 940 (437,550) -100% Internal Service Funds
Central Services 335,840 443,430 482,570 296,700 (39,140) -12% Information Technology 96,880 2,530,050 2,609,290 17,640 (79,240) -82% Contract Fleet Services 22,538 1,473,538 1,495,140 936 (21,602) -96% Fleet Replacement Reserve 3,685,652 767,082 575,480 3,877,254 191,602 5% Medical Insurance 229,630 4,193,440 4,272,050 151,020 (78,610) -34% Workers' Compensation 1,985,930 530,100 619,390 1,896,640 (89,290) -4% General Liability Self Insurance 3,198,230 2,800,700 3,793,740 2,205,190 (993,040) -31% Total All Funds 87,506,824 168,928,450 172,241,920 84,193,354 (3,313,470) -4% All Funds Budget Summary
FY 2025-26
Exhibit II