Fund
Number Fund Name Beginning Balance FY 24-25
Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
GENERAL FUND
011 GENERAL FUND 170,576,126 411,962,983 10,000 411,972,983 (447,056,856) (32,505,500) (479,562,356) (67,589,373) 102,986,753 General Fund Total 170,576,126 411,962,983 10, 000 411, 972,983 ( 447,056,856) ( 32,505,500) ( 479,562,356) ( 67,589,373) 102, 986,753
SPECIAL REVENUE FUNDS
023 INMATE WELFARE FUND 2,505,347 545,000 - 545,000 (1,456,500) - (1,456,500) (911,500) 1,593,847 029 SPECIAL GAS TAX 27,981,583 15,696,070 - 15,696,070 (8,376,078) (8,980,657) (17,356,735) (1,660,665) 26,320,918 031 AIR QUALITY IMPR. (AB 2766) 785,613 417,200 - 417,200 (969,576) (5,930) (975,506) (558,306) 227,307 055 SEWER CONNECTION FEE 4,521,526 1,580,000 - 1,580,000 (3,155,702) - (3,155,702) (1,575,702) 2,945,824 074 CIVIC CENTER MAINTENANCE (139,979) 2,143,500 - 2,143,500 (2,132,400) (11,100) (2,143,500) - (139,979) 111 OPIOID REMEDIATION 1,173,036 3,006,554 - 3,006,554 (3,673,304) - (3,673,304) (666,750) 506,286 122 EMERGENCY & HEALTH GRANTS 6,660,732 8,888,101 - 8,888,101 (9,037,714) (11,270) (9,048,984) (160,883) 6,499,849 123 WORKFORCE INVESTMENT ACT (590,063) 4,226,959 - 4,226,959 (3,738,478) (38,510) (3,776,988) 449,971 (140,092) 124 ORANGE COUNTY SSA GRANTS 2,367 978,960 - 978,960 (970,000) (8,960) (978,960) - 2,367 125 OES UASI (933,683) 8,116,949 - 8,116,949 (8,116,969) - (8,116,969) (20) (933,703) 127 D.O.J. GRANT FUND 35,549 1,192,919 - 1,192,919 (1,192,919) - (1,192,919) - 35,549 128 POLICE BLOCK GRANTS 2,565,667 1,270,956 - 1,270,956 (3,055,994) - (3,055,994) (1,785,038) 780,629 130 HOME PROGRAM FEDERAL GRANT 3,089,202 8,716,346 - 8,716,346 (9,753,565) (8,080) (9,761,645) (1,045,299) 2,043,903 131 MISC GRANTS 1,248 1,315,583 - 1,315,583 (1,315,583) - (1,315,583) - 1,248 133 HOUSING AUTHORITY-ISSUER FEE 2,516,691 76,440 - 76,440 (1,025,300) (1,100) (1,026,400) (949,960) 1,566,731 135 COMMUNITY DEV BLOCK GRANT (643,124) 8,900,580 - 8,900,580 (9,130,155) (79,990) (9,210,145) (309,565) (952,689) 136 HOUSING AUTHORITY-VOUCHER HAP 117,032 51,000,000 - 51,000,000 (51,300,000) - (51,300,000) (300,000) (182,968) 137 HOUSING AUTHORITY- MAINSTREAM - 2,500,000 - 2,500,000 (2,500,000) - (2,500,000) - - 138 HOUSING AUTHORITY- MS5 (12,657) 4,200,000 - 4,200,000 (4,200,000) - (4,200,000) - (12,657) 139 HOUSING AUTHORITY-NEW CONSTR 459,533 244,730 - 244,730 (315,370) (200) (315,570) (70,840) 388,693 140 HOUSING AUTHORITY-VOUCHER ADM 3,511,840 5,487,580 - 5,487,580 (6,389,994) (77,330) (6,467,324) (979,744) 2,532,096 143 CALHOME MFGD HSG LOAN 415,460 68,000 - 68,000 (394,630) - (394,630) (326,630) 88,830 144 PRISON TO EMPLOYMENT PROGRAM (84,001) 830,462 - 830,462 (791,880) - (791,880) 38,582 (45,419) 145 RENTAL REHABILITATION GRANT 397,366 490 - 490 (38,652) - (38,652) (38,162) 359,204 152 PUBLIC LIBRARY GRANT FUND 5,137,553 10,264,735 - 10,264,735 (10,264,735) - (10,264,735) - 5,137,553 158 PLANNING GRANTS PROGRAM (233,534) 3,157,519 - 3,157,519 (2,808,419) - (2,808,419) 349,100 115,566 165 OFFICE OF SAFETY GRANT 73,625 915,000 - 915,000 (1,006,702) - (1,006,702) (91,702) (18,077) 166 US DOJ ASSET FORFEITURE FUND 1,688,380 - - - (600,000) - (600,000) (600,000) 1,088,380 167 US TREASURY ASSET FORFEITURE 210,732 - - - (100,000) - (100,000) (100,000) 110,732 169 RECREATION GRANTS FUND 704,689 308,850 - 308,850 (443,157) - (443,157) (134,307) 570,382 177 EMERGENCY RENTAL ASSISTANCE PG 715,110 569,100 - 569,100 (710,730) - (710,730) (141,630) 573,480 179 ARPA EHV HAP 9,148 1,850,000 - 1,850,000 (1,850,000) - (1,850,000) - 9,148 180 ARPA EHV ADMIN FEES 142,944 205,200 - 205,200 (183,910) - (183,910) 21,290 164,234 181 AMERICAN RESCUE PLAN ACT 62,612,737 57,023,752 - 57,023,752 (62,568,989) - (62,568,989) (5,545,237) 57,067,500 182 HOME-ARP PROGRAM FEDERAL GRANT (817) 2,219,797 - 2,219,797 (2,219,797) - (2,219,797) - (817) 183 ARPA - CA FOR ALL YOUTH WDP (405,399) 3,165,940 - 3,165,940 (3,483,796) - (3,483,796) (317,856) (723,255) 185 RENT STABILIZATION 1,979,904 1,452,700 - 1,452,700 (2,951,380) - (2,951,380) (1,498,680) 481,224 Special Revenue Funds Total 126,971,359 212,535,972 - 212, 535,972 ( 222,222,378) ( 9,223,127) ( 231,445,505) ( 18,909,533) 108, 061,826 Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
EXHIBIT 5
1 Fund
Number Fund Name Beginning Balance FY 24-25
Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
OTHER RESTRICTED FUNDS
012 CANNABIS PUBLIC BENEFIT FUND 22,362,506 - 9,436,700 9,436,700 (27,715,829) - (27,715,829) (18,279,129) 4,083,377 016 CASP CERTIFICATION & TRAINING 517,471 85,000 - 85,000 (85,000) - (85,000) - 517,471 020 OTS-TRAFFIC OFFENDER PROGRAM 28,672 13,280 - 13,280 (35,000) - (35,000) (21,720) 6,952 021 CATV FUND 2,201,885 252,830 - 252,830 (2,039,617) - (2,039,617) (1,786,787) 415,098 022 PRCSA / LIBRARY FEE & DONATION 235,064 5,000 - 5,000 (261,167) - (261,167) (256,167) (21,103) 024 POLICE ACTIVITIES & PROGRAMS (320,160) 767,120 - 767,120 (782,620) - (782,620) (15,500) (335,660) 025 IDB & EZ VOUCHER MONITORING 178,992 2,000 - 2,000 - - - 2,000 180,992 051 CAPITAL OUTLAY FUND 2,673,168 1,093,500 292,780 1,386,280 (3,590,121) - (3,590,121) (2,203,841) 469,327 053 CITY SERVICES 2,330,760 3,340,710 - 3,340,710 (3,340,710) - (3,340,710) - 2,330,760 110 STRONG MOTION INSTRUMENTATION 114,973 16,000 - 16,000 (16,000) - (16,000) - 114,973 120 FIRE FACILITIES FUND 2,865,105 684,970 - 684,970 (3,429,988) - (3,429,988) (2,745,018) 120,087 121 SPECIAL REPAIR/DEMOLITION 733,699 100,000 - 100,000 (100,000) - (100,000) - 733,699 655 2018 SERIES TAX ALLOC BOND - - 11,869,190 11,869,190 (11,869,190) - (11,869,190) - - 670 COSA RDA 638,442 - 116,260 116,260 (123,580) - (123,580) (7,320) 631,122 671 COSA RDA OBLIGATION RETIREMENT 11,514,168 12,216,930 - 12,216,930 (231,480) (11,985,450) (12,216,930) - 11,514,168 Other Restricted Funds Total 46,074,745 18,577,340 21,714,930 40,292,270 (53,620,302) (11,985,450) (65,605,752) (25,313,482) 20,761,263
ENTERPRISE FUNDS
027 PARKING FUND 4,059,862 3,458,100 - 3,458,100 (5,120,863) (780) (5,121,643) (1,663,543) 2,396,319 054 SANITARY SEWER CAPITAL 7,310,986 50,000 2,000,000 2,050,000 (10,890,206) - (10,890,206) (8,840,206) (1,529,220) 056 SANITARY SEWER SERVICE 12,317,313 9,806,000 - 9,806,000 (9,605,650) (2,296,200) (11,901,850) (2,095,850) 10,221,463 057 FED CLEAN WATER PROTECTION ENT 7,670,735 915,000 2,700,360 3,615,360 (4,959,830) (200,000) (5,159,830) (1,544,470) 6,126,265 060 WATER REVENUE 48,549,261 72,369,640 - 72,369,640 (72,169,071) (17,397,707) (89,566,778) (17,197,138) 31,352,123 066 ACQUISITION & CONSTRUCTION (6,652,711) 4,014,475 16,116,907 20,131,382 (28,223,679) - (28,223,679) (8,092,297) (14,745,008) 067 REGIONAL TRANSP CENTER 637,155 2,459,165 1,081,870 3,541,035 (3,583,285) - (3,583,285) (42,250) 594,905 068 SANITATION FUND 4,695,107 6,256,000 200,000 6,456,000 (8,769,476) - (8,769,476) (2,313,476) 2,381,631 069 REFUSE COLLECTION SERVICE 9,435,204 23,290,230 - 23,290,230 (22,968,123) (3,644,440) (26,612,563) (3,322,333) 6,112,871 Enterprise Funds Total 88,022,912 122,618,610 22,099,137 144,717,747 (166,290,183) (23,539,127) (189,829,310) (45,111,563) 42,911,349
INTERNAL SERVICE FUNDS
070 EQUIPMENT REPLACEMENT FUND 7,413,834 2,048,240 - 2,048,240 (6,631,200) - (6,631,200) (4,582,960) 2,830,874 073 BUILDING MAINT FUND 924,425 6,323,070 - 6,323,070 (6,581,470) - (6,581,470) (258,400) 666,025 075 FLEET MAINTENANCE/STORES 975,252 6,127,100 - 6,127,100 (6,783,500) - (6,783,500) (656,400) 318,852 080 LIABILITY AND PROPERTY INS FND 14,998,402 11,847,130 4,654,820 16,501,950 (19,409,477) - (19,409,477) (2,907,527) 12,090,875 081 EMPLOYEE GROUP INSURANCE 1,955,150 29,068,520 2,534,580 31,603,100 (31,100,470) - (31,100,470) 502,630 2,457,780 082 WORKERS COMPENSATION FUND 19,694,422 10,039,980 - 10,039,980 (10,037,640) - (10,037,640) 2,340 19,696,762 085 CITY YARD OPERATION (844,366) 3,260,020 - 3,260,020 (3,061,190) - (3,061,190) 198,830 (645,536) 086 PUB WKS ENG/PROJ MGMT (1,248,214) - 1,250,000 1,250,000 - - - 1,250,000 1,786 088 QUALITY SERVICE TRAINING 61,400 - - - - - - - 61,400 101 PUB WKS-ADMIN & PLANNING 3,108,696 9,125,580 - 9,125,580 (10,288,987) (94,470) (10,383,457) (1,257,877) 1,850,819 109 INFO SYS STRATEGIC PLAN 12,815,945 10,746,710 - 10,746,710 (17,010,077) - (17,010,077) (6,263,367) 6,552,578 Internal Service Funds Total 59,854,947 88,586,350 8,439,400 97,025,750 (110,904,011) (94,470) (110,998,481) (13,972,731) 45,882,216 2 Fund
Number Fund Name Beginning Balance FY 24-25
Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
CAPITAL PROJECT FUNDS
032 MEASURE M-STREET CONSTRUCTION (12,651,018) 84,604,061 - 84,604,061 (60,861,788) - (60,861,788) 23,742,273 11,091,255 034 NEW TRANSPO SYS IMPR AREA E 1,797,696 - - - (1,027,256) - (1,027,256) (1,027,256) 770,440 035 NEW TRANSPO SYS IMPR AREA F 2,289,392 - - - (2,255,645) - (2,255,645) (2,255,645) 33,747 058 RESIDENTIAL STREET IMPROVEMENT 5,733,591 652,000 - 652,000 (2,481,200) - (2,481,200) (1,829,200) 3,904,391 059 SELECT STREET CONSTRUCTION 24,223,267 8,561,389 11,467,467 20,028,856 (56,777,126) - (56,777,126) (36,748,270) (12,525,003) 147 STREET SAFETY PROGRAM (998,867) 3,833,329 - 3,833,329 (3,833,329) - (3,833,329) - (998,867) 148 TRAFFIC SYSTEM MGMT GRANT (11,176,177) 64,657,068 - 64,657,068 (59,103,744) - (59,103,744) 5,553,324 (5,622,853) 161 PRCSA CAPITAL GRANTS (3,656,306) 11,382,821 - 11,382,821 (8,732,401) - (8,732,401) 2,650,420 (1,005,886) 164 PWA ENTERPRISE CAPITAL GRANTS (5,666,145) 23,208,697 - 23,208,697 (18,431,427) - (18,431,427) 4,777,270 (888,875) 221 LOCAL DRAINAGE AREA I 1,152,838 - - - (118,250) - (118,250) (118,250) 1,034,588 224 LOCAL DRAINAGE AREA IV 654,253 - - - (397,055) - (397,055) (397,055) 257,198 226 LOCAL DRAINAGE AREA VI 351,719 - - - (38,672) - (38,672) (38,672) 313,047 312 RESIDENTIAL DEVELOP DISTRICT 2 6,163,666 - - - (2,240,925) - (2,240,925) (2,240,925) 3,922,741 313 RESIDENTIAL DEVELOP DISTRICT 3 13,285,434 - - - (12,559,433) - (12,559,433) (12,559,433) 726,001 314 RESIDENTIAL DEVELOP DISTRICT 4 544,951 - - - (497,787) - (497,787) (497,787) 47,164 315 HARBOR SPECIFIC ACQUISITION & DEVELOPMENT 896,519 - - - (762,502) - (762,502) (762,502) 134,017 417 CDA INCLUSIONARY HOUSING FEE 7,601,549 71,500 - 71,500 (4,545,930) (10,380) (4,556,310) (4,484,810) 3,116,739 418 CDA CAPITAL PROJECTS 218,218 9,466,783 - 9,466,783 (9,502,900) - (9,502,900) (36,117) 182,101 607 HOUSING AUTHORITY LMIHF 4,070,167 660,500 - 660,500 (459,170) (10,140) (469,310) 191,190 4,261,357 991 TRAN SYS IMP AUT AREA A 3,193,028 - - - (822,344) - (822,344) (822,344) 2,370,684 992 TRAN SYS IMP AUT AREA B 10,647,943 - - - (10,085,301) - (10,085,301) (10,085,301) 562,642 Capital Project Funds Total 48,675,719 207,098,148 11,467,467 218,565,615 (255,534,185) (20,520) (255,554,705) (36,989,090) 11,686,629
DEBT SERVICE FUNDS
404 COSA 2014 LEASE FINANCING 8 - 735,100 735,100 (735,100) - (735,100) - 8 406 2021 PENSION OBLIGATION BONDS 13,735 - 12,902,160 12,902,160 (12,902,110) - (12,902,110) 50 13,785 Debt Service Funds Total 13,742 - 13,637,260 13,637,260 (13,637,210) - (13,637,210) 50 13,792 GRAND TOTAL - ALL FUNDS 540,189,550$ 1,061,379,403$ 77,368,194$ 1,138,747,597$ (1,269,265,125)$ (77,368,194)$ (1,346,633,319)$ (207,885,722)$ 332,303,828$ *As of February 4, 2025 City Council Meeting
When reviewing the report, fund balances for Sewer and Water should be considered alongside their respective capital funds. For Water (Fund 060), that includes the Acquisition & Construction Fund (Fund 066), and for Sewer (Fund 056) it includes the Sanitary Sewer Capital Fund (Fund 054).
3