San Clemente City Council
June 2, 2026

Beginning Revenues Expenditures Ending Changes in %
Balance FY 2026-27 FY 2026-27 Balance Balances Change
General Fund* 26,236,864 88,916,520 94,359,900 20,793,484 (5,443,380) -21% Special Revenue Funds
Street Improvement 1,326,850 1,849,000 2,566,770 609,080 (717,770) -54% Gas Tax 3,444,630 5,224,690 7,857,290 812,030 (2,632,600) -76% Senior Mobility 340,560 137,960 188,090 290,430 (50,130) -15% Miscellaneous Grants 112,920 775,960 556,130 332,750 219,830 195% Building Homes & Jobs Act (SB2) Fund 294,560 136,220 335,610 95,170 (199,390) 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 307,780 85,800 80,000 313,580 5,800 2% Local Cable Infrastructure 1,658,830 215,000 30,080 1,843,750 184,920 11% Police Grants 239,550 0 0 239,550 0 0%
Local Transit Program Grants (1,634,240) 3,668,830 2,582,690 (548,100) 1,086,140 0% Capital Project Funds
Parks Acquisition & Dev. 166,920 40,200 202,730 4,390 (162,530) -97% Local Drainage Facilities 656,660 47,500 277,480 426,680 (229,980) -35% RCFPP 967,170 22,500 9,910 979,760 12,590 1%
Public Facilities Construction Fee 477,410 54,500 14,610 517,300 39,890 8% Developers Improvement 4,768,240 240,900 12,200 4,996,940 228,700 5% In-Lieu Housing 11,481,700 42,800 6,000 11,518,500 36,800 100% Low/ Moderate Income Housing 3,165,280 25,500 80,540 3,110,240 (55,040) -2% Capital Improvement 6,256,910 8,385,000 5,280,000 9,361,910 3,105,000 50% Enterprise Funds
Water - Operating 1,147,320 31,021,012 30,303,110 1,865,222 717,902 63% - Depreciation Reserve 12,048,888 3,580,129 5,875,840 9,753,177 (2,295,711) -19% - Acreage Fee 270,889 22,890 16,450 277,329 6,440 2%
- Other Agency (81,817) 691,109 514,660 94,632 176,449 -216% Sewer - Operating 776,926 13,314,795 13,682,820 408,901 (368,025) -47% - Depreciation Reserve 134,135 3,170,618 3,104,980 199,773 65,638 49% - Connection Fee 97,727 25,022 117,700 5,049 (92,678) -95% - Other Agency 1,268,172 352,935 60,310 1,560,797 292,625 23% Storm Drain - Operating 175,460 2,128,050 2,198,040 105,470 (69,990) -40% - Depreciation Reserve (500,450) 1,594,000 1,615,790 (522,240) (21,790) 4% Solid Waste Management 402,340 1,069,100 1,185,480 285,960 (116,380) -29% Golf - Operating 2,719,848 4,158,078 5,199,450 1,678,476 (1,041,372) -38% - Depreciation Reserve 3,928,340 279,668 243,480 3,964,528 36,188 1% - Capital Improvement 856,272 1,795,404 905,470 1,746,206 889,934 104% Clean Ocean 0 0 0 0 0 #DIV/0!
Internal Service Funds
Central Services 302,460 392,620 450,360 244,720 (57,740) -19% Information Technology 304,990 2,917,180 2,827,740 394,430 89,440 29% Contract Fleet Services 425,580 1,566,798 1,590,370 402,008 (23,572) -6% Fleet Replacement Reserve 4,873,140 1,128,992 840,330 5,161,802 288,662 6% Medical Insurance 306,100 4,394,440 4,474,340 226,200 (79,900) -26% Workers' Compensation 1,980,630 575,100 661,420 1,894,310 (86,320) -4% General Liability Self Insurance 3,084,420 2,884,730 4,329,330 1,639,820 (1,444,600) -47% Total All Funds 94,789,964 186,931,550 194,637,500 87,084,014 (7,705,950) -8% * Includes transfers in/out with Revenues and Expenditure amounts All Funds Budget Summary
FY 2026-27
Exhibit 1
Beginning Revenues Expenditures Ending Changes in %
Balance FY 2027-28 FY 2027-28 Balance Balances Change
General Fund* 20,793,484 91,662,440 92,335,110 20,120,814 (672,670) -3% Special Revenue Funds
Street Improvement 609,080 1,849,000 2,416,770 41,310 (567,770) -93% Gas Tax 812,030 4,365,750 4,082,290 1,095,490 283,460 35% Senior Mobility 290,430 140,910 188,090 243,250 (47,180) -16% Miscellaneous Grants 332,750 425,960 396,130 362,580 29,830 9% Building Homes & Jobs Act (SB2) Fund 95,170 253,000 348,020 150 (95,020) 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 313,580 85,800 80,000 319,380 5,800 2% Local Cable Infrastructure 1,843,750 215,000 10,000 2,048,750 205,000 11% Police Grants 239,550 0 0 239,550 0 0%
Local Transit Program Grants (548,100) 2,881,250 1,841,690 491,460 1,039,560 0% Capital Project Funds
Parks Acquisition & Dev. 4,390 28,200 22,730 9,860 5,470 125% Local Drainage Facilities 426,680 47,500 19,070 455,110 28,430 7% RCFPP 979,760 20,500 9,910 990,350 10,590 1%
Public Facilities Construction Fee 517,300 52,500 14,610 555,190 37,890 7% Developers Improvement 4,996,940 240,900 12,200 5,225,640 228,700 5% In-Lieu Housing 11,518,500 42,800 6,000 11,555,300 36,800 100% Low/ Moderate Income Housing 3,110,240 17,500 80,540 3,047,200 (63,040) -2% Capital Improvement 9,361,910 370,000 1,620,000 8,111,910 (1,250,000) -13% Enterprise Funds
Water - Operating 1,865,222 30,735,720 32,071,730 529,212 (1,336,010) -72% - Depreciation Reserve 9,753,177 3,470,064 4,975,840 8,247,401 (1,505,776) -15% - Acreage Fee 277,329 24,047 16,450 284,926 7,597 3%
- Other Agency 94,632 701,919 514,660 281,891 187,259 198% Sewer - Operating 408,901 13,783,248 13,953,690 238,459 (170,442) -42% - Depreciation Reserve 199,773 3,186,748 1,454,980 1,931,541 1,731,768 867% - Connection Fee 5,049 12,928 17,700 277 (4,772) -95%
- Other Agency 1,560,797 443,106 10,310 1,993,593 432,796 28% Storm Drain - Operating 105,470 2,178,050 2,256,010 27,510 (77,960) -74% - Depreciation Reserve (522,240) 5,499,000 4,961,790 14,970 537,210 -103% Solid Waste Management 285,960 877,560 1,145,200 18,320 (267,640) -94% Golf - Operating 1,678,476 4,138,453 5,104,840 712,089 (966,387) -58% - Depreciation Reserve 3,964,528 278,212 43,480 4,199,260 234,732 6% - Capital Improvement 1,746,206 1,810,485 3,005,470 551,221 (1,194,985) -68% Clean Ocean 0 0 0 0 0 #DIV/0!
Internal Service Funds
Central Services 244,720 392,620 450,780 186,560 (58,160) -24% Information Technology 394,430 2,912,180 2,929,230 377,380 (17,050) -4% Contract Fleet Services 402,008 1,563,420 1,631,810 333,618 (68,390) -17% Fleet Replacement Reserve 5,161,802 1,102,370 892,310 5,371,862 210,060 4% Medical Insurance 226,200 4,493,440 4,574,340 145,300 (80,900) -36% Workers' Compensation 1,894,310 575,100 707,770 1,761,640 (132,670) -7% General Liability Self Insurance 1,639,820 3,040,700 4,240,950 439,570 (1,200,250) -73% Total All Funds 87,084,014 183,918,380 188,442,500 82,559,894 (4,524,120) -5% * Includes transfers in/out with Revenues and Expenditure amounts All Funds Budget Summary
FY 2027-28