Table 1
General Fund Revenues - By Category
Month Ending June 30, 2025
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
Property Tax $ 43,460,230 $ 44,484,798 102% $ 46,275,728 $ 46,916,049 101% Sales Tax $ 13,095,000 $ 12,936,153 99% $ 12,803,000 $ 12,771,872 100% Transient Occ. Tax $ 3,552,000 $ 3,237,529 91% $ 3,550,000 $ 3,142,120 89% Other Taxes $ 3,666,000 $ 3,607,737 98% $ 3,402,000 $ 3,473,025 102% Permits and Fees $ 1,309,580 $ 1,519,620 116% $ 1,402,540 $ 1,771,882 126% Intergovernmental $ 1,002,960 $ 957,855 96% $ 2,868,750 $ 1,205,861 42% Service Charges $ 6,866,940 $ 7,311,742 106% $ 7,940,300 $ 7,795,938 98% Fines $ 524,300 $ 681,956 130% $ 607,500 $ 616,741 102% Interest & Rents $ 3,425,170 $ 4,339,879 127% $ 3,724,190 $ 5,037,522 135% Interfund Transfers $ 12,429,690 $ 9,405,250 76% $ 6,685,100 $ 5,565,241 83% Gen. Fund Total $ 89,331,870 $ 88,482,519 99% $ 89,259,108 $ 88,296,251 99% General Fund Expenditures - By Category
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
Salaries $ 14,392,714 $ 13,261,220 92% $ 15,597,715 $ 14,662,155 94% Benefits $ 6,720,030 $ 6,366,135 95% $ 7,188,730 $ 6,978,782 97% Supplies $ 1,520,130 $ 1,416,203 93% $ 1,653,369 $ 1,456,243 88% Contractual Services $ 58,276,566 $ 52,059,977 89% $ 54,571,370 $ 49,102,356 90% Other Charges $ 1,572,850 $ 1,508,248 96% $ 1,739,247 $ 1,540,898 89% Capital Outlay $ 10,313,450 $ 2,738,213 27% $ 13,065,131 $ 7,074,638 54% Inter Dept Charges $ 5,530,010 $ 5,561,010 101% $ 5,697,340 $ 5,728,340 101% Interfund Transfers & Debt $ 3,434,580 $ 2,279,050 66% $ 4,375,061 $ 3,234,302 74% Gen. Fund Total $ 101,760,330 $ 85,190,056 84% $ 103,887,963 $ 89,777,714 86% $ (1,481,464)
General Fund Expenditures - By Department
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
General Government $ 6,185,990 $ 5,412,067 87% $ 6,786,150 $ 6,234,566 92% City General $ 6,834,090 $ 5,639,415 83% $ 7,253,541 $ 5,899,387 81% Police $ 23,009,690 $ 21,416,012 93% $ 23,079,250 $ 22,567,057 98% Fire $ 13,871,630 $ 13,843,570 100% $ 14,749,320 $ 14,797,357 100% Marine Safety $ 2,303,860 $ 1,935,372 84% $ 2,376,290 $ 2,249,861 95% Comm. Development $ 7,603,060 $ 5,978,212 79% $ 9,930,400 $ 6,915,500 70% Public Works $ 35,477,720 $ 16,983,861 48% $ 33,033,210 $ 24,708,495 75% Beaches, Pks & Rec $ 6,474,290 $ 6,111,081 94% $ 6,679,802 $ 6,405,491 96% Gen. Fund Total $ 101,760,330 $ 77,319,590 76% $ 103,887,963 $ 89,777,714 86% Table 2
General Fund Expenditures - By Program
Month Ending June 30, 2025
FY 2024 FY 2024 % of FY 2025 FY 2025 % of
Budget Actual Budget Budget Actual Budget
City Council $ 134,490 $ 116,153 86% $ 169,280 $ 132,111 78% City Manager $ 1,028,670 $ 846,576 82% $ 1,122,190 $ 992,049 88% City General $ 6,834,090 $ 5,639,415 83% $ 7,253,541 $ 5,899,387 81% City Clerk $ 1,080,740 $ 737,028 68% $ 1,031,580 $ 992,291 96% Economic Development $ 152,130 $ 127,178 84% $ 258,030 $ 241,439 94% Finance & Administrative Services
F&AS Administration $ 443,000 $ 393,492 89% $ 564,590 $ 576,718 102% Finance $ 2,583,930 $ 2,367,080 92% $ 2,740,260 $ 2,429,690 89% Human Resources $ 763,030 $ 824,560 108% $ 900,220 $ 870,268 97% F&AS Total $ 3,789,960 $ 3,585,132 95% $ 4,205,070 $ 3,876,676 92% Contract Police Services $ 23,009,690 $ 21,416,012 93% $ 23,079,250 $ 22,567,057 98% Contract Fire Services $ 13,871,630 $ 13,843,570 100% $ 14,749,320 $ 14,797,357 100% Marine Safety $ 2,303,860 $ 1,935,372 84% $ 2,376,290 $ 2,249,861 95% Community Development
Comm Dev. Admin. $ 892,410 $ 679,224 76% $ 1,062,100 $ 928,363 87% Building $ 2,167,940 $ 1,753,005 81% $ 2,329,450 $ 1,771,115 76% Planning $ 2,588,200 $ 1,839,493 71% $ 4,237,240 $ 2,279,572 54% Code Compliance $ 1,954,510 $ 1,706,490 87% $ 2,301,610 $ 1,936,450 84% Comm. Dev. Total $ 7,603,060 $ 5,978,212 79% $ 9,930,400 $ 6,915,500 70% Public Works
PW Administration $ 9,671,160 $ 7,090,988 73% $ 4,105,520 $ 1,906,036 46% Emergency Planning $ 201,240 $ 132,247 66% $ 244,000 $ 144,531 59% Engineering $ 3,965,420 $ 3,157,911 80% $ 3,883,540 $ 3,234,017 83% Maintenance Services $ 7,301,260 $ 6,523,215 89% $ 8,726,810 $ 6,953,556 80% Park/Beach Maintenance $ 14,338,640 $ 79,500 1% $ 16,073,340 $ 12,470,355 78% Public Works Total $ 35,477,720 $ 16,983,861 48% $ 33,033,210 $ 24,708,495 75% Beaches, Parks & Recreation
BP & R Admin. $ 604,510 $ 442,544 73% $ 508,775 $ 490,841 96% Recreation $ 5,869,780 $ 5,668,537 97% $ 6,171,027 $ 5,914,650 96% B P & R Total $ 6,474,290 $ 6,111,081 94% $ 6,679,802 $ 6,405,491 96% General Fund Total $ 101,760,330 $ 77,319,590 76% $ 103,887,963 $ 89,777,714 86% Table 3
FY 2025 Other Fund Revenue & Expenditures Summary
Month Ending June 30, 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 $2,236 100% $4,582 $1,239 27% Gas Tax $4,761 $3,772 79% $7,921 $3,590 45%
Misc Grants $697 $198 28% $788 $226 29%
Building Homes & Jobs Act (SB2) Fund$488 $488 100% $310 $338 109% Disaster Relief $ $9 100% $505 $321 64%
Senior Mobility Program - Grant $141 $142 101% $116 $152 130% Local Transit Program Grants $14,015 $312 2% $1,497 $1,383 92% Air Quality Improvement $336 $62 19% $80 $ 0%
Local Cable Infrastructure $205 $266 130% $213 $11 5%
Police Grant $186 $210 113% $246 $200 81%
$23,075 $7,695 33% $16,259 $7,460 46%
Capital Projects
Parks Acq. & Dev. $486 $553 114% $1,425 $906 64%
Local Drainage Facilities $698 $208 30% $2,401 $268 11% RCFPP $21 $69 326% $379 $30 8%
Public Facilities Construction $361 $411 114% $1,385 $971 70% Developers Improvement $240 $357 149% $1,090 $1,040 95% Low/Mod Housing Fund $18 $134 763% $35 $5 15%
In-Lieu Housing Fund $43 $278 648% $6 $1 17%
Reserve $1,845 $2,248 122% $9,276 $2,307 25%
$3,710 $4,257 115% $15,996 $5,528 35%
Enterprise
Water $36,565 $30,493 83% $61,738 $28,912 47%
Sewer $18,538 $13,072 71% $33,989 $13,276 39%
Golf $4,106 $4,446 108% $4,014 $3,076 77%
Solid Waste $227 $267 118% $384 $351 91%
Storm Drain Utility $3,998 $2,178 54% $6,847 $5,520 81% Clean Ocean $2,770 $1,618 58% $2,805 $1,909 68%
$66,203 $52,074 79% $109,777 $53,043 48%
Internal Service
Central Services $442 $459 104% $486 $433 89%
Information Technology $2,530 $2,564 101% $3,832 $2,247 59% Fleet Services $2,784 $2,787 100% $6,224 $3,408 55%
Medical Self Insurance $4,084 $3,929 96% $4,089 $3,888 95% Workers' Compensation $530 $678 128% $637 $630 99%
General Liability $2,801 $2,912 104% $3,289 $2,988 91%
$13,171 $13,328 101% $18,558 $13,595 73%
Joint Powers
C.A.S.A. $1,831 $2,064 113% $1,986 $1,707 86%
$ Indicates that the amount is less than $500
Table 4
Other Funds Revenue FY 2024 to FY 2025
Month Ending June 30, 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 $2,264 110% $2,247 $2,236 100% Gas Tax $4,572 $3,709 81% $4,761 $3,772 79%
Misc Grants $540 $104 19% $697 $198 28%
Building Homes & Jobs Act (SB2) Fund $296 $298 101% $488 $488 100% Disaster Relief $897 $906 101% $ $9 100%
Senior Mobility Program - Grant $131 $136 104% $141 $142 101% Local Transit Program Grants $2,053 $715 35% $14,015 $312 2% Air Quality Improvement $335 $89 27% $336 $62 19%
Local Cable Infrastructure $202 $265 131% $205 $266 130% Police Grants $182 $199 109% $186 $210 113%
$11,261 $8,685 77% $23,075 $7,695 33%
Capital Projects
Parks Acq. & Dev. $50 $108 216% $486 $553 114%
Local Drainage Facilities $860 $426 50% $698 $208 30%
RCFPP $14 $59 418% $21 $69 326%
Public Facilities Construction $53 $111 211% $361 $411 114% Developers Improvement $199 $356 178% $240 $357 149%
Low/Mod Housing Fund $11 $140 1325% $18 $134 763%
In-Lieu Housing Fund $3 $264 8803% $43 $278 648%
Reserve $2,327 $2,952 127% $1,845 $2,248 122%
$3,516 $4,415 126% $3,710 $4,257 115%
Enterprise
Water $36,208 $32,087 89% $36,565 $30,493 83%
Sewer $29,400 $15,444 53% $18,538 $13,072 71%
Golf $3,660 $4,364 119% $4,106 $4,446 108%
Solid Waste $223 $316 142% $227 $267 118%
Storm Drain Utility $2,843 $2,658 94% $3,998 $2,178 54% Clean Ocean $2,844 $911 32% $2,770 $1,618 58%
$75,177 $55,780 74% $66,203 $52,074 79%
Internal Service
Central Services $436 $453 104% $442 $459 104%
Information Technology $2,219 $2,267 102% $2,530 $2,564 101% Fleet Services $2,677 $2,909 109% $2,784 $2,787 100%
Medical Self Insurance $4,003 $3,664 92% $4,084 $3,929 96% Workers' Compensation $524 $619 118% $530 $678 128%
General Liability $2,765 $2,965 107% $2,801 $2,912 104% $12,624 $12,876 102% $13,171 $13,328 101%
Joint Powers
C.A.S.A. $1,808 $1,997 110% $1,831 $2,064 113%
$ Indicates that the amount is less than $500
Table 5
Other Fund Expenditures FY 2024 to FY 2025
Month Ending June 30, 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 $3,269 52% $4,582 $1,239 27%
Gas Tax $8,261 $2,701 33% $7,921 $3,590 45%
Misc Grants $530 $103 19% $788 $226 29%
Building Homes & Jobs Act (SB2) Fund $572 $238 42% $310 $338 109% Disaster Relief $1,885 $1,427 76% $505 $321 64%
Senior Mobility Program - Grant $116 $52 45% $116 $152 130% Local Transit Program Grants $1,151 $1,267 110% $1,497 $1,383 92% Air Quality Improvement $264 $214 81% $80 $ 0%
Local Cable Infrastructure $231 $121 52% $213 $11 5%
Police Grants $227 $173 76% $246 $200 81%
$19,499 $9,566 49% $16,259 $7,460 46%
Capital Projects
Parks Acq. & Dev. $2,157 $1,287 60% $1,425 $906 64%
Local Drainage Facilities $3,219 $670 21% $2,401 $268 11% RCFPP $393 $26 7% $379 $30 8%
Public Facilities Construction $980 $86 9% $1,385 $971 70% Developers Improvement $36 $12 34% $1,090 $1,040 95%
Low/Mod Housing Fund $42 $12 28% $35 $5 15%
In-Lieu Housing Fund $ $ 0% $6 $1 17%
Reserve $12,543 $6,235 50% $9,276 $2,307 25%
$19,370 $8,329 43% $15,996 $5,528 35%
Enterprise
Water Operating $29,031 $27,037 93% $29,458 $25,283 86% Water Depreciation/Other Agency $19,686 $3,123 16% $26,564 $3,499 13% Water Acreage Fee $5,817 $313 5% $5,716 $129 2%
Sewer Operating $12,083 $11,169 92% $12,910 $8,719 68%
Sewer Depreciation/Other Agency $15,321 $1,866 12% $15,643 $2,349 15% Sewer Connection $17,376 $1,201 7% $5,436 $2,209 41%
Golf Operating $3,165 $2,774 88% $3,453 $2,880 83%
Golf Depreciation & Capital $852 $467 55% $562 $196 35% Solid Waste $418 $536 128% $384 $351 91%
Storm Drain Utility $1,709 $1,655 97% $1,728 $673 39%
Storm Drain Improvement $3,128 $1,349 43% $5,119 $4,846 95% Clean Ocean $2,663 $1,432 54% $2,805 $1,909 68%
$111,249 $52,923 48% $109,777 $53,043 48%
Internal Service
Central Services $510 $427 84% $486 $433 89%
Information Technology $2,904 $2,260 78% $3,832 $2,247 59% Fleet Services $5,135 $1,815 35% $6,224 $3,408 55%
Medical Self Insurance $3,918 $3,697 94% $4,089 $3,888 95% Workers' Compensation $617 $61 10% $637 $630 99%
General Liability $4,419 $4,007 91% $3,289 $2,988 91%
$17,502 $12,268 70% $18,558 $13,595 73%
Joint Powers
C.A.S.A. $1,858 $1,613 87% $1,986 $1,707 86%
$ 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 6/30/2025
General
General Fund $34,931 $88,296 $89,778 $33,450
Special Revenue
Street Improvement $3,766 $2,236 $1,239 $4,763
Gas Tax $7,037 $3,772 $3,590 $7,219
Misc Grants $408 $198 $226 $380
Building Homes & Jobs Act (SB2) Fund $144 $488 $338 $294 Disaster Relief $339 $9 $321 $27
Senior Mobility Program - Grant $427 $142 $152 $417
Local Transit Program Grants -$1,476 $312 $1,383 -$2,547 Air Quality Improvement -$10 $62 $ $52
Local Cable Infrastructure $1,295 $266 $11 $1,550
Police Grant $285 $210 $200 $295
$12,214 $7,695 $7,460 $12,449
Capital Projects
Parks Acq. & Development $1,283 $553 $906 $930
Local Drainage Facilities $2,231 $208 $268 $2,171
RCFPP $1,269 $69 $30 $1,308
Public Facilities Construction $1,325 $411 $971 $765
Developers Improvement $5,224 $357 $1,040 $4,540
Low/Mod Housing Fund $3,054 $134 $5 $3,183
In-Lieu Housing Fund $11,163 $278 $1 $11,440
Reserve $12,857 $2,248 $2,307 $12,798
$38,406 $4,257 $5,528 $37,135
Enterprise
Water $37,300 $30,493 $28,912 $38,882
Sewer $16,198 $13,072 $13,276 $15,993
Golf $6,371 $4,446 $3,076 $7,742
Solid Waste $519 $267 $351 $434
Storm Drain Utility $2,000 $2,178 $5,520 -$1,342
Clean Ocean $74 $1,618 $1,909 -$217
$62,462 $52,074 $53,043 $61,492
Internal Service
Central Services $424 $459 $433 $450
Information Technology $1,280 $2,564 $2,247 $1,597
Fleet Services $7,881 $2,787 $3,408 $7,260
Medical Self Insurance -$1,460 $3,929 $3,888 -$1,420
Workers' Compensation $2,101 $678 $630 $2,149
General Liability $4,398 $2,912 $2,988 $4,322
$14,626 $13,328 $13,595 $14,359
Joint Powers
C.A.S.A. $733 $2,064 $1,707 $1,090
Total All Funds $163,372 $167,714 $171,112 $159,975
$ Indicates that the amount is less than $500
Month Ending June 30, 2025