Fund
Number Fund Name Beginning Balance FY 23-24
Revenues
FY 23-24
Transfers In
FY 23-24 Total
Resources
FY 23-24
Expenditures
FY 23-24
Transfers Out
FY 23-24
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
GENERAL FUND
011 GENERAL FUND 170,492,605 400,681,009 160,000 400,841,009 (422,173,581) (46,023,584) (468,197,165) (67,356,156) 103,136,449 General Fund Total 170,492,605 400,681,009 160,000 400,841,009 (422,173,581) (46,023,584) (468,197,165) (67,356,156) 103,136,449
SPECIAL REVENUE - GENERAL FUND
012 CANNABIS PUBLIC BENEFIT FUND 24,172,563 - 10,354,720 10,354,720 (32,329,252) - (32,329,252) (21,974,532) 2,198,031 016 CASP CERTIFICATION & TRAINING 432,983 85,000 - 85,000 (85,000) - (85,000) - 432,983 021 CATV FUND 1,826,411 252,830 - 252,830 (252,830) - (252,830) - 1,826,411 022 PRCSA FEE & DONATION 991,336 7,000 - 7,000 (985,935) - (985,935) (978,935) 12,401 051 CAPITAL OUTLAY FUND 3,495,142 1,023,500 292,500 1,316,000 (3,942,266) - (3,942,266) (2,626,266) 868,876 053 CITY SERVICES 1,968,343 3,520,410 - 3,520,410 (3,522,329) - (3,522,329) (1,919) 1,966,424 100 SECTION 457 FIDUCIARY ADMIN 84,366 69,300 - 69,300 (93,000) - (93,000) (23,700) 60,666 110 STRONG MOTION INSTRUMENTATION 107,208 16,000 - 16,000 (16,000) - (16,000) - 107,208 111 OPIOID REMEDIATION 1,290,600 559,642 - 559,642 (1,701,000) - (1,701,000) (1,141,358) 149,242 120 FIRE FACILITIES FUND 2,361,278 1,358,230 - 1,358,230 (3,537,959) - (3,537,959) (2,179,729) 181,549 121 SPECIAL REPAIR/DEMOLITION 707,777 100,000 - 100,000 (100,000) - (100,000) - 707,777 Special Revenue - General Fund Total 37,438,007 6,991,912 10,647,220 17,639,132 (46,565,571) - (46,565,571) (28,926,439) 8,511,568
GRANT FUNDS
031 AIR QUALITY IMPR. (AB 2766) 1,403,735 725,900 - 725,900 (1,682,053) (5,410) (1,687,463) (961,563) 442,172 122 EMERGENCY & HEALTH GRANTS 11,294,586 5,119,960 - 5,119,960 (15,799,286) (10,270) (15,809,556) (10,689,596) 604,990 123 WORKFORCE INVESTMENT ACT (779,295) 4,536,263 - 4,536,263 (3,684,140) (35,110) (3,719,250) 817,013 37,718 124 ORANGE COUNTY SSA GRANTS 2,367 838,970 - 838,970 (830,800) (8,170) (838,970) - 2,367 125 OES UASI (565,866) 7,287,718 - 7,287,718 (6,883,646) - (6,883,646) 404,072 (161,794) 127 D.O.J. GRANT FUND 45,171 210,000 - 210,000 (210,000) - (210,000) - 45,171 128 POLICE BLOCK GRANTS 2,099,320 1,354,287 - 1,354,287 (2,679,661) - (2,679,661) (1,325,374) 773,946 130 HOME PROGRAM FEDERAL GRANT 2,220,376 7,266,060 - 7,266,060 (8,961,949) (7,370) (8,969,319) (1,703,259) 517,117 135 COMMUNITY DEV BLOCK GRANT (1,024,276) 12,005,599 - 12,005,599 (10,671,417) (72,930) (10,744,347) 1,261,252 236,976 136 HOUSING AUTHORITY-VOUCHER HAP 271,897 44,855,750 - 44,855,750 (44,405,750) - (44,405,750) 450,000 721,897 137 HOUSING AUTHORITY- MAINSTREAM - 2,488,540 - 2,488,540 (2,938,540) - (2,938,540) (450,000) (450,000) 138 HOUSING AUTHORITY- MS5 - 2,894,320 - 2,894,320 (2,857,810) - (2,857,810) 36,510 36,510 139 HOUSING AUTHORITY-NEW CONSTR 330,691 260,230 - 260,230 (560,560) (190) (560,750) (300,520) 30,171 140 HOUSING AUTHORITY-VOUCHER ADM 3,070,935 4,510,880 - 4,510,880 (4,697,070) (70,500) (4,767,570) (256,690) 2,814,245 142 NSP FEDERAL GRANT 238,316 6,580 - 6,580 (6,580) - (6,580) - 238,316 143 CALHOME MFGD HSG LOAN 715,492 64,866 - 64,866 (762,979) - (762,979) (698,113) 17,379 144 PRISON TO EMPLOYMENT PROGRAM - 927,350 - 927,350 (927,350) - (927,350) - - 145 RENTAL REHABILITATION GRANT 396,715 - - - (38,653) - (38,653) (38,653) 358,062 152 PUBLIC LIBRARY GRANT FUND 4,679,762 4,664,986 - 4,664,986 (9,315,390) - (9,315,390) (4,650,404) 29,358 158 PLANNING GRANTS PROGRAM 6,711,556 8,077,268 - 8,077,268 (7,681,403) - (7,681,403) 395,865 7,107,421 165 OFFICE OF SAFETY GRANT 278,422 1,165,700 - 1,165,700 (1,181,557) - (1,181,557) (15,857) 262,565 169 RECREATION GRANTS FUND 707,785 300,000 - 300,000 (812,567) - (812,567) (512,567) 195,218 179 ARPA EHV HAP (27,879) 1,725,390 - 1,725,390 (1,130,290) - (1,130,290) 595,100 567,221 180 ARPA EHV ADMIN FEES 36,657 214,567 - 214,567 (186,300) - (186,300) 28,267 64,924 181 AMERICAN RESCUE PLAN ACT 95,638,578 85,577,128 - 85,577,128 (95,617,153) - (95,617,153) (10,040,025) 85,598,553 182 HOME-ARP PROGRAM FEDERAL GRANT (15,506) 2,228,935 - 2,228,935 (2,229,687) - (2,229,687) (752) (16,258) 183 ARPA - CA FOR ALL YOUTH WDP (615,872) 3,941,114 - 3,941,114 (3,325,242) - (3,325,242) 615,872 0 Grant Funds Total 127,113,667 203,248,361 - 203,248,361 (230,077,833) (209,950) (230,287,783) (27,039,422) 100,074,245 Estimated Spendable Fund Balance Summary
Fiscal Year 2023-2024
EXHIBIT 5
Fund
Number Fund Name Beginning Balance FY 23-24
Revenues
FY 23-24
Transfers In
FY 23-24 Total
Resources
FY 23-24
Expenditures
FY 23-24
Transfers Out
FY 23-24
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2023-2024
OTHER RESTRICTED FUNDS
020 OTS-TRAFFIC OFFENDER PROGRAM 27,746 14,200 - 14,200 (14,200) - (14,200) - 27,746 023 INMATE WELFARE FUND 2,157,042 410,000 - 410,000 (1,284,700) - (1,284,700) (874,700) 1,282,342 024 POLICE ACTIVITIES & PROGRAMS (198,295) 868,620 - 868,620 (905,620) - (905,620) (37,000) (235,295) 025 IDB & EZ VOUCHER MONITORING 176,400 3,000 - 3,000 - - - 3,000 179,400 029 SPECIAL GAS TAX 30,995,925 15,841,492 - 15,841,492 (9,907,379) (35,244,492) (45,151,871) (29,310,379) 1,685,546 074 CIVIC CENTER MAINTENANCE (180,826) 3,608,250 1,182,400 4,790,650 (4,223,840) (10,120) (4,233,960) 556,690 375,864 133 HOUSING AUTHORITY-ISSUER FEE 2,642,620 83,330 - 83,330 (204,950) (1,010) (205,960) (122,630) 2,519,990 166 US DOJ ASSET FORFEITURE FUND 1,574,687 - - - (903,748) - (903,748) (903,748) 670,939 167 US TREASURY ASSET FORFEITURE 207,921 - - - (155,000) - (155,000) (155,000) 52,921 177 EMERGENCY RENTAL ASSISTANCE PG 3,090,940 488,164 - 488,164 (2,966,378) - (2,966,378) (2,478,214) 612,726 178 COVID-19 RESPONSE (549,700) 2,314,534 - 2,314,534 (1,764,834) - (1,764,834) 549,700 (0) 185 RENT STABILIZATION - 3,245,000 - 3,245,000 (2,823,640) - (2,823,640) 421,360 421,360 417 CDA INCLUSIONARY HOUSING FEE 12,963,832 905,500 - 905,500 (10,364,210) (7,530) (10,371,740) (9,466,240) 3,497,593 607 HOUSING AUTHORITY LMIHF 5,298,120 770,280 - 770,280 (2,025,880) (9,240) (2,035,120) (1,264,840) 4,033,280 655 2018 SERIES TAX ALLOC BOND - - 11,541,790 11,541,790 (11,541,790) - (11,541,790) - - 670 COSA RDA 565,291 - 125,000 125,000 (125,000) - (125,000) - 565,291 671 COSA RDA OBLIGATION RETIREMENT 10,745,190 12,078,270 - 12,078,270 (411,480) (11,666,790) (12,078,270) - 10,745,190 Other Restricted Funds Total 69,516,893 40,630,640 12,849,190 53,479,830 (49,622,649) (46,939,182) (96,561,831) (43,082,001) 26,434,893
ENTERPRISE FUNDS
027 PARKING FUND 3,388,962 2,794,990 1,862,320 4,657,310 (4,913,580) (500) (4,914,080) (256,770) 3,132,192 056 SANITARY SEWER SERVICE 9,611,321 9,146,440 - 9,146,440 (8,827,088) (2,296,200) (11,123,288) (1,976,848) 7,634,473 057 FED CLEAN WATER PROTECTION ENT 8,334,338 1,800,000 2,649,620 4,449,620 (6,758,605) (200,000) (6,958,605) (2,508,985) 5,825,353 060 WATER REVENUE 22,171,689 72,037,820 - 72,037,820 (76,101,794) (18,089,637) (94,191,431) (22,153,611) 18,078 066 ACQUISITION & CONSTRUCTION 1,050,614 22,596,103 16,808,837 39,404,940 (40,454,759) - (40,454,759) (1,049,819) 795 067 REGIONAL TRANSP CENTER 396,629 638,600 1,081,870 1,720,470 (1,814,130) - (1,814,130) (93,660) 302,969 068 SANITATION FUND 5,889,862 6,377,900 200,000 6,577,900 (8,416,093) - (8,416,093) (1,838,193) 4,051,669 069 REFUSE COLLECTION SERVICE 7,568,125 22,089,150 - 22,089,150 (18,273,702) (3,872,190) (22,145,892) (56,742) 7,511,383 Enterprise Funds Total 58,411,539 137,481,003 22,602,647 160,083,650 (165,559,751) (24,458,527) (190,018,278) (29,934,628) 28,476,911
INTERNAL SERVICE FUNDS
070 EQUIPMENT REPLACEMENT FUND 7,335,966 1,368,000 - 1,368,000 (3,845,815) - (3,845,815) (2,477,815) 4,858,151 073 BUILDING MAINT FUND 1,634,735 5,623,060 - 5,623,060 (5,856,780) - (5,856,780) (233,720) 1,401,015 075 FLEET MAINTENANCE/STORES 1,162,850 5,591,310 - 5,591,310 (6,021,450) - (6,021,450) (430,140) 732,710 076 STORES & PROPERTY CONTROL (572,382) 2,071,100 - 2,071,100 (2,014,660) - (2,014,660) 56,440 (515,942) 080 LIABILITY AND PROPERTY INS FND 16,066,018 11,143,020 4,654,820 15,797,840 (17,915,115) - (17,915,115) (2,117,275) 13,948,743 081 EMPLOYEE GROUP INSURANCE 1,211,900 26,674,260 2,534,580 29,208,840 (29,864,630) - (29,864,630) (655,790) 556,110 082 WORKERS COMPENSATION FUND 18,246,271 10,134,080 - 10,134,080 (10,080,223) - (10,080,223) 53,857 18,300,128 085 CITY YARD OPERATION (572,200) 1,466,190 - 1,466,190 (1,587,040) - (1,587,040) (120,850) (693,050) 086 PUB WKS ENG/PROJ MGMT (1,548,953) 6,922,870 2,900,000 9,822,870 (8,150,120) (113,020) (8,263,140) 1,559,730 10,777 088 QUALITY SERVICE TRAINING 105,916 - - - (100,924) - (100,924) (100,924) 4,992 101 PUB WKS-ADMIN & PLANNING 2,824,844 7,724,640 243,500 7,968,140 (8,832,860) (94,300) (8,927,160) (959,020) 1,865,824 109 INFO SYS STRATEGIC PLAN 12,234,415 9,457,040 - 9,457,040 (17,845,708) - (17,845,708) (8,388,668) 3,845,747 Internal Service Funds Total 58,129,380 88,175,570 10,332,900 98,508,470 (112,115,325) (207,320) (112,322,645) (13,814,175) 44,315,205 Fund
Number Fund Name Beginning Balance FY 23-24
Revenues
FY 23-24
Transfers In
FY 23-24 Total
Resources
FY 23-24
Expenditures
FY 23-24
Transfers Out
FY 23-24
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2023-2024
CAPITAL PROJECT FUNDS
032 MEASURE M-STREET CONSTRUCTION (12,850,838) 97,305,781 - 97,305,781 (59,183,828) - (59,183,828) 38,121,953 25,271,115 034 NEW TRANSPO SYS IMPR AREA E 1,731,200 - - - (1,489,166) - (1,489,166) (1,489,166) 242,034 035 NEW TRANSPO SYS IMPR AREA F 1,851,252 - - - (1,680,937) - (1,680,937) (1,680,937) 170,315 049 TRANSPO SYS IMPR AREA G 99,738 - - - (99,010) - (99,010) (99,010) 728 054 SANITARY SEWER CAPITAL 9,656,867 1,579,220 2,000,000 3,579,220 (13,148,985) - (13,148,985) (9,569,765) 87,102 055 SEWER CONNECTION FEE 4,160,736 1,090,000 - 1,090,000 (4,004,743) - (4,004,743) (2,914,743) 1,245,993 058 RESIDENTIAL STREET IMPROVEMENT 6,058,572 500,000 - 500,000 (1,078,870) - (1,078,870) (578,870) 5,479,702 059 SELECT STREET CONSTRUCTION 21,386,945 5,835,098 37,709,746 43,544,844 (54,085,764) - (54,085,764) (10,540,920) 10,846,025 147 STREET SAFETY PROGRAM (915,980) 1,660,901 - 1,660,901 (794,129) - (794,129) 866,772 (49,208) 148 TRAFFIC SYSTEM MGMT GRANT (3,143,167) 79,337,176 - 79,337,176 (66,905,466) - (66,905,466) 12,431,710 9,288,543 161 PRCSA CAPITAL GRANTS (1,074,621) 9,513,997 - 9,513,997 (8,439,376) - (8,439,376) 1,074,621 (0) 164 PWA ENTERPRISE CAPITAL GRANTS (4,548,047) 25,507,107 - 25,507,107 (20,959,060) - (20,959,060) 4,548,047 (0) 223 LOCAL DRAINAGE AREA III 426,874 - - - (287,000) - (287,000) (287,000) 139,874 224 LOCAL DRAINAGE AREA IV 517,354 - - - (399,105) - (399,105) (399,105) 118,249 226 LOCAL DRAINAGE AREA VI 388,048 - - - (150,000) - (150,000) (150,000) 238,048 311 RESIDENTIAL DEVELOP DISTRICT 1 989,474 - - - (685,251) - (685,251) (685,251) 304,223 312 RESIDENTIAL DEVELOP DISTRICT 2 3,397,204 3,079,774 - 3,079,774 (1,340,153) - (1,340,153) 1,739,621 5,136,825 313 RESIDENTIAL DEVELOP DISTRICT 3 12,983,935 1,714,466 - 1,714,466 (14,634,975) - (14,634,975) (12,920,509) 63,426 314 RESIDENTIAL DEVELOP DISTRICT 4 370,570 - - - (68,722) - (68,722) (68,722) 301,848 315 HARBOR SPECIFIC ACQUISITION & DEVELOPMENT 1,492,454 - - - (1,433,482) - (1,433,482) (1,433,482) 58,972 400 POLICE UUT LEASE REVENUE BONDS 20,935 - 4,623,910 4,623,910 (4,623,910) - (4,623,910) - 20,935 404 COSA 2014 LEASE FINANCING 71,222 - 5,150,750 5,150,750 (5,150,750) - (5,150,750) - 71,222 418 CDA CAPITAL PROJECTS 244,268 10,805,653 - 10,805,653 (10,859,703) - (10,859,703) (54,050) 190,218 991 TRAN SYS IMP AUT Area A 2,634,847 - - - (839,168) - (839,168) (839,168) 1,795,679 992 TRAN SYS IMP AUT AREA B 11,013,559 - - - (2,697,817) - (2,697,817) (2,697,817) 8,315,742 Capital Project Funds Total 56,963,401 237,929,173 49,484,406 287,413,579 (275,039,370) - (275,039,370) 12,374,209 69,337,610
DEBT SERVICE FUND
406 2021 PENSION OBLIGATION BONDS - - 11,796,240 11,796,240 (11,762,140) - (11,762,140) 34,100 34,100 Debt Service Fund Total - - 11,796,240 11,796,240 (11,762,140) - (11,762,140) 34,100 34,100 GRAND TOTAL - ALL FUNDS 578,065,494$ 1,115,137,668$ 117,872,603$ 1,233,010,271$ (1,312,916,220)$ (117,838,563)$ (1,430,754,783)$ (197,744,512)$ 380,320,982$