Table 1
General Fund Revenues - By Category
Month Ending March 31, 2025
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
Property Tax $ 43,235,230 $ 27,243,346 63% $ 46,275,728 $ 28,759,987 62% Sales Tax $ 13,345,000 $ 7,683,570 58% $ 12,803,000 $ 7,528,575 59% Transient Occ. Tax $ 3,552,000 $ 1,995,181 56% $ 3,550,000 $ 1,904,648 54% Other Taxes $ 3,666,000 $ 1,454,862 40% $ 3,402,000 $ 1,472,891 43% Permits and Fees $ 1,259,580 $ 1,131,145 90% $ 1,402,540 $ 1,328,987 95% Intergovernmental $ 943,960 $ 677,717 72% $ 2,507,750 $ 616,905 25% Service Charges $ 6,803,170 $ 5,439,511 80% $ 7,940,300 $ 6,537,620 82% Fines $ 524,300 $ 506,268 97% $ 607,500 $ 429,894 71%
Interest & Rents $ 3,425,170 $ 2,643,429 77% $ 3,704,190 $ 3,108,814 84% Interfund Transfers $ 12,429,690 $ 2,914,299 23% $ 6,685,100 $ 2,661,304 40% Gen. Fund Total $ 89,184,100 $ 51,689,328 58% $ 88,878,108 $ 54,349,625 61% General Fund Expenditures - By Category
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
Salaries $ 14,526,370 $ 9,225,861 64% $ 15,597,715 $ 10,355,240 66% Benefits $ 6,787,440 $ 5,011,570 74% $ 7,188,730 $ 5,517,804 77% Supplies $ 1,504,530 $ 924,844 61% $ 1,647,850 $ 923,792 56% Contractual Services $ 57,875,100 $ 38,205,912 66% $ 54,236,070 $ 36,031,854 66% Other Charges $ 1,548,750 $ 927,851 60% $ 1,732,447 $ 1,047,582 60% Capital Outlay $ 9,776,770 $ 1,866,727 19% $ 13,031,750 $ 6,155,415 47% Inter Dept Charges $ 5,530,010 $ 4,170,757 75% $ 5,697,340 $ 4,296,255 75% Interfund Transfers & Debt $ 3,434,580 $ 1,843,667 54% $ 4,358,330 $ 2,850,124 65% Gen. Fund Total $ 100,983,550 $ 62,177,189 62% $ 103,490,232 $ 67,178,066 65% $ (12,828,441)
General Fund Expenditures - By Department
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
General Government $ 6,187,140 $ 3,796,945 61% $ 6,786,150 $ 4,565,725 67% City General $ 6,834,090 $ 4,167,269 61% $ 7,236,810 $ 4,573,184 63% Police $ 23,027,990 $ 16,409,834 71% $ 23,079,250 $ 17,656,390 77% Fire $ 13,855,630 $ 10,304,507 74% $ 14,749,320 $ 11,089,356 75% Marine Safety $ 2,303,860 $ 1,322,875 57% $ 2,376,290 $ 1,489,779 63% Comm. Development $ 7,503,710 $ 4,120,488 55% $ 9,569,400 $ 4,921,093 51% Public Works $ 34,825,340 $ 17,966,331 52% $ 33,013,210 $ 18,501,069 56% Beaches, Pks & Rec $ 6,445,790 $ 4,088,940 63% $ 6,679,802 $ 4,381,470 66% Gen. Fund Total $ 100,983,550 $ 62,177,189 62% $ 103,490,232 $ 67,178,066 65% Table 2
General Fund Expenditures - By Program
Month Ending March 31, 2025
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
City Council $ 134,490 $ 81,825 61% $ 169,280 $ 91,061 54% City Manager $ 1,028,670 $ 536,595 52% $ 1,122,190 $ 721,873 64% City General $ 6,834,090 $ 4,167,269 61% $ 7,236,810 $ 4,573,184 63% City Clerk $ 1,080,740 $ 517,510 48% $ 1,031,580 $ 705,587 68% Economic Development $ 149,530 $ 89,919 60% $ 258,030 $ 191,577 74% Finance & Administrative Services
F&AS Administration $ 453,000 $ 258,561 57% $ 564,590 $ 430,802 76% Finance $ 2,588,930 $ 1,737,287 67% $ 2,740,260 $ 1,787,830 65% Human Resources $ 751,780 $ 575,248 77% $ 900,220 $ 636,995 71% F&AS Total $ 3,793,710 $ 2,571,096 68% $ 4,205,070 $ 2,855,627 68% Contract Police Services $ 23,027,990 $ 16,409,834 71% $ 23,079,250 $ 17,656,390 77% Contract Fire Services $ 13,855,630 $ 10,304,507 74% $ 14,749,320 $ 11,089,356 75% Marine Safety $ 2,303,860 $ 1,322,875 57% $ 2,376,290 $ 1,489,779 63% Community Development
Comm Dev. Admin. $ 793,660 $ 483,082 61% $ 1,062,100 $ 690,831 65% Building $ 2,167,940 $ 1,228,759 57% $ 2,329,450 $ 1,313,412 56% Planning $ 2,588,200 $ 1,326,052 51% $ 3,876,240 $ 1,563,882 40% Code Compliance $ 1,953,910 $ 1,082,595 55% $ 2,301,610 $ 1,352,968 59% Comm. Dev. Total $ 7,503,710 $ 4,120,488 55% $ 9,569,400 $ 4,921,093 51% Public Works
PW Administration $ 9,706,860 $ 5,201,707 54% $ 4,105,520 $ 1,178,658 29% Emergency Planning $ 201,240 $ 115,306 57% $ 244,000 $ 107,633 44% Engineering $ 4,239,080 $ 2,252,053 53% $ 3,883,540 $ 2,123,400 55% Maintenance Services $ 7,276,260 $ 4,724,182 65% $ 8,726,810 $ 4,913,442 56% Park/Beach Maintenance $ 13,401,900 $ 5,673,083 42% $ 16,053,340 $ 10,177,936 63% Public Works Total $ 34,825,340 $ 17,966,331 52% $ 33,013,210 $ 18,501,069 56% Beaches, Parks & Recreation
BP & R Admin. $ 604,510 $ 332,664 55% $ 508,775 $ 342,004 67% Recreation $ 5,841,280 $ 3,756,276 64% $ 6,171,027 $ 4,039,466 65% B P & R Total $ 6,445,790 $ 4,088,940 63% $ 6,679,802 $ 4,381,470 66% General Fund Total $ 100,983,550 $ 62,177,189 62% $ 103,490,232 $ 67,178,066 65% Table 3
FY 2025 Other Fund Revenue & Expenditures Summary
Month Ending March 31, 2025
(* All numbers are in $1,000)
Year-To-Date Revenues * Year-To-Date Expenditures *
Budget FY 2025 % Received Budget FY 2025 % Expend.
Special Revenue
Street Improvement $2,247 $1,371 61% $4,582 $974 21%
Gas Tax $4,585 $2,443 53% $6,923 $1,931 28%
Misc Grants $697 $54 8% $788 $64 8%
Building Homes & Jobs Act (SB $488 $486 100% $310 $238 77% Disaster Relief $ $9 100% $505 $321 64%
Senior Mobility Program - Gran $141 $92 66% $116 $89 76% Local Transit Program Grants $2,499 $634 25% $1,179 $941 80% Air Quality Improvement $336 $308 92% $80 $ 0%
Local Cable Infrastructure $205 $104 51% $213 $8 4%
Police Grant $186 $198 106% $246 $150 61%
$11,383 $5,699 50% $14,943 $4,716 32%
Capital Projects
Parks Acq. & Dev. $461 $441 96% $1,400 $625 45%
Local Drainage Facilities $698 $52 7% $2,401 $84 4%
RCFPP $21 $31 146% $379 $27 7%
Public Facilities Construction $361 $361 100% $1,385 $694 50% Developers Improvement $240 $224 93% $1,090 $1,010 93%
Low/Mod Housing Fund $18 $75 427% $35 $4 11%
In-Lieu Housing Fund $43 $44 102% $6 $1 13%
Reserve $1,845 $1,507 82% $9,276 $210 2%
$3,685 $2,734 74% $15,971 $2,654 17%
Enterprise
Water $36,565 $21,472 59% $61,738 $20,785 34%
Sewer $18,538 $10,757 58% $33,383 $11,147 33%
Golf $4,106 $3,324 81% $3,971 $2,461 62%
Solid Waste $227 $83 36% $384 $258 67%
Storm Drain Utility $3,998 $2,201 55% $6,847 $5,532 81% Clean Ocean $2,192 $952 43% $2,227 $1,462 66%
$65,625 $38,788 59% $108,550 $41,645 38%
Internal Service
Central Services $442 $336 76% $486 $314 65%
Information Technology $2,530 $1,900 75% $3,832 $1,824 48% Fleet Services $2,784 $2,055 74% $6,224 $2,941 47%
Medical Self Insurance $4,084 $2,720 67% $4,089 $3,172 78% Workers' Compensation $530 $444 84% $637 $402 63%
General Liability $2,801 $2,114 75% $3,289 $2,659 81%
$13,171 $9,569 73% $18,558 $11,312 61%
Joint Powers
C.A.S.A. $1,831 $1,523 83% $1,986 $1,274 64%
$ Indicates that the amount is less than $500
Table 4
Other Funds Revenue FY 2024 to FY 2025
Month Ending March 31, 2025
(* All numbers are in $1,000)
FY 2024 FY 2024 % FY 2025 FY 2025 %
Budget Actual Received Budget Actual Received
Special Revenue
Street Improvement $2,052 $1,353 66% $2,247 $1,371 61%
Gas Tax $4,572 $2,333 51% $4,585 $2,443 53%
Misc Grants $540 $74 14% $697 $54 8%
Building Homes & Jobs Act (SB2) $296 $296 100% $488 $486 100% Disaster Relief $877 $22 3% $ $9 100%
Senior Mobility Program - Grant $131 $88 67% $141 $92 66% Local Transit Program Grants $1,876 $517 28% $2,499 $634 25% Air Quality Improvement $335 $311 93% $336 $308 92%
Local Cable Infrastructure $202 $95 47% $205 $104 51%
Police Grants $167 $186 111% $186 $198 106%
$11,049 $5,274 48% $11,383 $5,699 50%
Capital Projects
Parks Acq. & Dev. $50 $32 65% $461 $441 96%
Local Drainage Facilities $860 $35 4% $698 $52 7%
RCFPP $14 $20 141% $21 $31 146%
Public Facilities Construction $53 $60 114% $361 $361 100% Developers Improvement $199 $200 101% $240 $224 93%
Low/Mod Housing Fund $11 $12 110% $18 $75 427%
In-Lieu Housing Fund $3 $28 949% $43 $44 102%
Reserve $2,327 $1,674 72% $1,845 $1,507 82%
$3,516 $2,061 59% $3,685 $2,734 74%
Enterprise
Water $36,258 $20,510 57% $36,565 $21,472 59%
Sewer $27,081 $9,962 37% $18,538 $10,757 58%
Golf $3,660 $3,147 86% $4,106 $3,324 81%
Solid Waste $223 $79 36% $227 $83 36%
Storm Drain Utility $2,843 $1,764 62% $3,998 $2,201 55% Clean Ocean $2,744 $197 7% $2,192 $952 43%
$72,807 $35,660 49% $65,625 $38,788 59%
Internal Service
Central Services $436 $333 77% $442 $336 76%
Information Technology $2,219 $1,671 75% $2,530 $1,900 75% Fleet Services $2,677 $2,229 83% $2,784 $2,055 74%
Medical Self Insurance $4,003 $2,510 63% $4,084 $2,720 67% Workers' Compensation $510 $400 79% $530 $444 84%
General Liability $2,760 $2,096 76% $2,801 $2,114 75%
$12,605 $9,240 73% $13,171 $9,569 73%
Joint Powers
C.A.S.A. $1,808 $1,794 99% $1,831 $1,523 83%
$ Indicates that the amount is less than $500
Table 5
Other Fund Expenditures FY 2024 to FY 2025
Month Ending March 31, 2025
(* All numbers are in $1,000)
FY 2024 FY 2024 % FY 2025 FY 2025 %
Budget Actual Spent Budget Actual Spent
Special Revenue
Street Improvement $6,260 $2,546 41% $4,582 $974 21%
Gas Tax $8,261 $2,387 29% $6,923 $1,931 28%
Misc Grants $530 $59 11% $788 $64 8%
Building Homes & Jobs Act (SB2) F $572 $162 28% $310 $238 77% Disaster Relief $1,885 $1,047 56% $505 $321 64%
Senior Mobility Program - Grant $116 $32 28% $116 $89 76% Local Transit Program Grants $1,151 $854 74% $1,179 $941 80% Air Quality Improvement $88 $38 43% $80 $ 0%
Local Cable Infrastructure $231 $100 43% $213 $8 4%
Police Grants $227 $129 57% $246 $150 61%
$19,322 $7,353 38% $14,943 $4,716 32%
Capital Projects
Parks Acq. & Dev. $2,157 $1,272 59% $1,400 $625 45%
Local Drainage Facilities $3,219 $601 19% $2,401 $84 4% RCFPP $393 $15 4% $379 $27 7%
Public Facilities Construction $980 $56 6% $1,385 $694 50% Developers Improvement $36 $9 25% $1,090 $1,010 93%
Low/Mod Housing Fund $42 $9 21% $35 $4 11%
In-Lieu Housing Fund $ $ 0% $6 $1 13%
Reserve $12,543 $861 7% $9,276 $210 2%
$19,370 $2,822 15% $15,971 $2,654 17%
Enterprise
Water Operating $28,320 $19,228 68% $29,458 $19,249 65% Water Depreciation/Other Agency $19,686 $1,263 6% $26,564 $1,433 5% Water Acreage Fee $5,817 $222 4% $5,716 $103 2%
Sewer Operating $11,951 $8,102 68% $12,910 $8,647 67%
Sewer Depreciation/Other Agency $13,002 $1,266 10% $15,037 $1,738 12% Sewer Connection $14,757 $898 6% $5,436 $762 14%
Golf Operating $3,069 $1,997 65% $3,453 $2,313 67%
Golf Depreciation & Capital $852 $306 36% $518 $148 29% Solid Waste $318 $157 49% $384 $258 67%
Storm Drain Utility $1,668 $1,181 71% $1,728 $1,100 64% Storm Drain Improvement $2,392 $898 38% $5,119 $4,432 87% Clean Ocean $2,664 $794 30% $2,227 $1,462 66%
$104,496 $36,312 35% $108,550 $41,645 38%
Internal Service
Central Services $510 $303 59% $486 $314 65%
Information Technology $2,904 $1,670 58% $3,832 $1,824 48% Fleet Services $4,988 $1,381 28% $6,224 $2,941 47%
Medical Self Insurance $3,918 $2,926 75% $4,089 $3,172 78% Workers' Compensation $617 $358 58% $637 $402 63%
General Liability $3,199 $3,684 115% $3,289 $2,659 81%
$16,135 $10,322 64% $18,558 $11,312 61%
Joint Powers
C.A.S.A. $1,858 $1,153 62% $1,986 $1,274 64%
$ Indicates that the amount is less than $500
Table 6
FY 2025 Fund Balance and Net Working Capital Summary
(* All numbers are in $1,000)
Beginning FY 2025 FY 2025 Ending Balances
Balances Revenues Expenditures 3/31/2025
General
General Fund $34,931 $54,350 $67,178 $22,103
Special Revenue
Street Improvement $3,766 $1,371 $974 $4,163
Gas Tax $7,037 $2,443 $1,931 $7,549
Misc Grants $408 $54 $64 $398
Building Homes & Jobs Act (SB $144 $486 $238 $393
Disaster Relief $339 $9 $321 $26
Senior Mobility Program - Grant $427 $92 $89 $430
Local Transit Program Grants -$1,476 $634 $941 -$1,783
Air Quality Improvement -$10 $308 $ $298
Local Cable Infrastructure $1,295 $104 $8 $1,391
Police Grant $285 $198 $150 $332
$12,214 $5,699 $4,716 $13,197
Capital Projects
Parks Acq. & Development $1,283 $441 $625 $1,099
Local Drainage Facilities $2,231 $52 $84 $2,199
RCFPP $1,269 $31 $27 $1,273
Public Facilities Construction $1,325 $361 $694 $992
Developers Improvement $5,224 $224 $1,010 $4,437
Low/Mod Housing Fund $3,054 $75 $4 $3,125
In-Lieu Housing Fund $11,163 $44 $1 $11,206
Reserve $12,857 $1,507 $210 $14,154
$38,406 $2,734 $2,654 $38,486
Enterprise
Water $37,300 $21,472 $20,785 $37,987
Sewer $16,198 $10,757 $11,147 $15,808
Golf $6,371 $3,324 $2,461 $7,235
Solid Waste $519 $83 $258 $343
Storm Drain Utility $2,000 $2,201 $5,532 -$1,331
Clean Ocean $74 $952 $1,462 -$436
$62,462 $38,788 $41,645 $59,605
Internal Service
Central Services $424 $336 $314 $447
Information Technology $1,280 $1,900 $1,824 $1,356
Fleet Services $7,881 $2,055 $2,941 $6,995
Medical Self Insurance -$1,460 $2,720 $3,172 -$1,912
Workers' Compensation $2,101 $444 $402 $2,144
General Liability $4,398 $2,114 $2,659 $3,853
$14,626 $9,569 $11,312 $12,884
Joint Powers
C.A.S.A. $733 $1,523 $1,274 $982
Total All Funds $163,372 $112,664 $128,779 $147,257
$ Indicates that the amount is less than $500
Month Ending March 31, 2025