REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
GENERAL FUND
General Fund (Fund 001)
Revenues & Transfers In
Taxes
Property Tax 25,253,482$ 26,723,568$ 26,498,432$ 27,698,745$ 26,973,829$ 28,887,596$ Sales Tax 31,867,156 30,978,619 31,872,153 30,621,276 32,788,765 31,665,725 Transient Occupancy 4,478,613 4,021,568 4,273,426 4,023,430 4,273,426 4,023,430 Other Taxes 5,852,024 6,246,481 6,237,590 6,190,283 6,237,590 6,756,675 Total Taxes 67,451,275$ 67,970,235$ 68,881,601$ 68,533,734$ 70,273,610$ 71,333,426$ Revenues from Other Agencies
Other Subventions 1,335,754 $ 1,021,036$ 573,676$ 1,823,013$ 573,676$ 606,881$ Total Revenues from Other Agencies 1,335,754$ 1,021,036$ 573,676$ 1,823,013$ 573,676$ 606,881$ Charges for Services
Impacted Soil & Surplus Water 656,346$ 99,361$ -$ -$ -$ -$ Other Charges for Services 6,297,346 5,881,392 7,298,921 7,957,474 7,516,939 7,059,673 Total Charges for Services 6,953,692$ 5,980,753$ 7,298,921$ 7,957,474$ 7,516,939$ 7,059,673$ Other Revenue 382,194 1,586,623 209,376 249,687 209,426 247,573 Licenses, Permits & Fines 4,211,829 3,757,159 3,325,334 4,701,997 3,323,334 3,803,834 Interest and Use of Property 521,688 7,992,263 2,959,513 3,003,854 2,959,513 2,976,515 Transfers In 6,756,544 8,856,956 16,900,130 9,001,146 8,563,862 8,563,862 Total Revenues & Transfers In 87,612,975$ 97,165,025$ 100,148,551$ 95,270,905$ 93,420,360$ 94,591,764$ Expenditures & Transfers Out
Salaries & Benefits 55,067,746 $ 58,661,842$ 73,047,845$ 67,077,410$ 76,671,148$ 82,353,978$ Services & Supplies 20,659,062 24,727,615 25,276,143 27,899,628 25,190,748 26,383,394 Capital & Outside Agencies 5,171,211 2,809,712 1,800,468 2,487,084 1,800,468 2,431,000 Debt Service 286,266 288,266 266,912 267,252 266,911 266,911 Transfers 3,884,204 3,042,031 8,327,540 7,611,451 5,172,585 3,505,232 Total Expenditures & Transfers Out 85,068,489$ 89,529,467$ 108,718,908$ 105,342,825$ 109,101,860$ 114,940,515$ General Fund Surplus/(Shortfall) 2,544,485$ 7,635,559 $ (8,570,357)$ (10,071,920)$ (15,681,500)$ (20,348,751)$ Measure U (Fund 011)
Revenues & Transfers In
Measure U Transaction & Use Tax 26,461,516 $ 25,656,492$ 26,544,951$ 25,533,465$ 26,715,000$ 26,339,331$ Interest Income 642,979 290,617 171,354 171,354 171,354 171,354 Operating Transfers In - - - - - -
Total Revenues & Transfers In 27,104,495$ 25,947,109$ 26,716,305$ 25,704,819$ 26,886,354$ 26,510,685$ Expenditures & Transfers Out
Salaries & Benefits 20,888,021 $ 24,802,183$ 24,833,962$ 24,833,962$ 26,412,353$ 27,589,320$ Services & Supplies 3,516,970 2,419,781 3,765,838 3,046,107 3,765,738 3,761,613 Capital & Outside Agencies 1,282,505 1,781,637 1,285,000 7,424,655 20,000 20,000 Debt Service - 13,090 - - - -
Transfers 1,777,777 1,778,255 1,245,153 1,245,153 1,245,153 1,245,153 Total Expenditures & Transfers Out 27,465,273$ 30,794,947$ 31,129,953$ 36,549,877$ 31,443,244$ 32,616,086$ Measure U Surplus/(Shortfall) (360,778)$ (4,847,838)$ (4,413,648)$ (10,845,058)$ (4,556,890)$ (6,105,401)$ TOTAL GENERAL FUND SURPLUS/(SHORTFALL) 2,183,707$ 2,787,721 $ (12,984,005)$ (20,916,978)$ (20,238,390)$ (26,454,152)$
ENTERPRISE FUNDS
Water Resources
(Funds 002 & 004)
Revenues & Transfers In
Water Sales 41,981,610 $ 44,900,548$ 44,994,344$ 44,994,344$ 49,150,770$ 49,150,770$ Wastewater Charges 13,424,414 14,608,076 13,485,034 13,485,034 13,542,536 13,542,536 Connections & Reimbursements 1,085,841 2,672,298 555,500 555,500 561,055 561,055 Interest Income 985,923 5,974,202 1,426,497 1,426,497 1,426,497 1,426,497 Other 1,467,779 1,776,973 948,622 1,038,622 1,053,290 1,053,290 Total Revenues & Transfers In 58,945,567 $ 69,932,096 $ 61,409,997 $ 61,499,997 $ 65,734,148 $ 65,734,148 $ Expenditures & Transfers Out
Salaries & Benefits 7,942,199 $ 6,998,621$ 9,785,429$ 9,742,633$ 10,363,472$ 11,566,210$ Services & Supplies 10,809,120 9,644,017 12,657,507 13,378,475 12,344,027 14,232,436 Capital & Outside Agencies 22,076,368 24,960,151 36,425,200 59,336,823 49,256,640 50,289,270 Debt Service 1,377,925 1,334,869 3,622,100 3,622,100 3,625,600 3,625,600 Transfers 793,252 793,252 1,565,087 1,565,087 1,565,087 1,565,087 Total Expenditures & Transfers Out 42,998,864$ 43,730,909$ 64,055,323$ 87,645,118$ 77,154,826$ 81,278,603$ Water Resources Surplus/(Shortfall) 15,946,703$ 26,201,186 $ (2,645,326)$ (26,145,121)$ (11,420,678)$ (15,544,455)$
ATTACHMENT D
1 REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
Solid Waste (Funds 003 & 010)
Revenues & Transfers In
Charges for Service 31,761,697$ 34,454,002$ 36,649,168$ 36,649,168$ 38,165,777$ 38,165,777$ Interest Income 324,688 2,166,790 720,094 720,094 720,094 720,094 Other Income 7,339,112 1,782,022 152,979 168,177 155,272 155,272 State Grants 66,258
185,428 - 27,635
- -
Total Revenues & Transfers In 39,491,755$ 38,588,242$ 37,522,241$ 37,565,074$ 39,041,143$ 39,041,143$ Expenditures & Transfers Out
Salaries & Benefits 6,533,006 $ 6,882,480$ 9,772,213$ 9,751,134$ 10,315,342$ 11,512,478$ Services & Supplies 27,962,781 24,985,605 25,061,105 25,779,244 25,003,195 26,803,498 Capital & Outside Agencies 1,163,170 2,172,953 18,003,080 27,691,310 1,198,820 2,744,000 Debt Service - - - - - -
Transfers 898,021 898,021 1,298,424 1,298,424 1,298,424 1,298,424 Total Expenditures & Transfers Out 36,556,979$ 34,939,060$ 54,134,822$ 64,520,112$ 37,815,781$ 42,358,400$ Solid Waste Surplus/(Shortfall) 2,934,776$ 3,649,182 $ (16,612,581)$ (26,955,038)$ 1,225,362$ (3,317,257)$ Public Transit (Funds 066 & 067)
Revenues & Transfers In
Federal Grant - Operating 1,226,793$ 66,263$ 4,228,069$ 11,877,446$ 4,228,069$ 4,228,069$ Federal Grant - Capital 1,365,189 3,241,963 9,803,637 13,210,395 9,803,637 9,803,637 State Gas Tax 9,412,258 5,830,308 7,415,648 7,378,386 7,416,376 6,963,619 Passenger Fares 649,031 638,714 647,841 664,641 696,461 696,461 Interest 415,427 478,612 325,965 325,965 325,965 325,965 Other 583,972 2,397,281 1,175,000 1,180,000 1,175,000 1,175,000 Total Revenues & Transfers In 13,652,670 $ 12,653,141 $ 23,596,160 $ 34,636,833 $ 23,645,508 $ 23,192,751 $ Expenditures & Transfers Out
Salaries & Benefits 602,046 $ 1,044,080$ 862,819$ 862,819$ 913,127$ 1,136,810$ Services & Supplies 7,357,958 6,924,668 9,284,422 8,716,749 8,860,926 9,279,683 Capital & Outside Agencies 1,428,092 1,464,320 5,120,000 18,349,415 6,080,000 28,452,374 Debt Service - - - - - -
Transfers 111,216 111,216 370,804 370,804 370,804 370,804 Total Expenditures & Transfers Out 9,499,311$ 9,544,284$ 15,638,045$ 28,299,787$ 16,224,857$ 39,239,671$ Public Transit Surplus/(Shortfall) 4,153,360$ 3,108,857 $ 7,958,115 $ 6,337,046 $ 7,420,651 $ (16,046,920)$ Radio/Technology (Fund 023)
Revenues & Transfers In
Charges for Service 15,819$ 15,732$ 14,970$ 14,970$ 14,970$ 14,970$ Interest Income - - 17,429
17,429
17,429
17,429
Operating Transfers In 1,486,580 1,461,070 1,697,060 1,435,510 1,697,060 1,662,460 Other - - - - - -
Total Revenues & Transfers In 1,502,399$ 1,476,802$ 1,729,459$ 1,467,909$ 1,729,459$ 1,694,859$ Expenditures & Transfers Out
Salaries & Benefits 236,591 $ 329,439$ 367,594$ 367,594$ 389,069$ 418,925$ Services & Supplies 510,107 575,827 438,500 438,500 450,500 450,500 Capital & Outside Agencies - - - - - -
Debt Service - - - - - -
Transfers 18,694 1
8,694 3
3,094 3
3,094 3
3,094 3
3,094
Tot
al Expenditures & Transfers Out 765,392$ 923,961$ 839,188$ 839,188$ 872,663$ 902,519$ Radio/Technology Surplus/(Shortfall) 737,007$ 552,841$ 890,271$ 628,721$ 856,796$ 792,340$
TOTAL ENTERPRISE FUNDS
SURPLUS/(SHORTFALL)
23,771,845$ 33,512,067 $ (10,409,521) $ (46,134,392) $ (1,917,869) $ (34,116,292)$
SPECIAL REVENUE FUNDS
Library (Fund 009)
Revenues & Transfers In
County Grants 1,677,996$ 1,717,361$ 1,387,614$ 1,709,234$ 1,387,614$ 2,555,534$ State Grants 182,532 175,852 - - - - Charges for Service 247,495 369,380 156,263 156,234 156,263 171,263 Operating Transfers In 2,237,340 1,373,881 3,973,660 3,123,209 4,148,705 2,481,352 Total Revenues & Transfers In 4,345,363$ 3,636,474$ 5,517,537$ 4,988,677$ 5,692,582$ 5,208,149$ Expenditures & Transfers Out
Salaries & Benefits 2,256,561 $ 2,101,499$ 3,373,856$ 3,373,856$ 3,533,901$ 3,140,909$ Services & Supplies 1,261,520 1,582,728 1,311,634 1,520,817 1,326,634 1,235,193 Capital & Outside Agencies 11,407 3 2,466 - 8 7,626 - - Debt Serv
ice - - - - - -
Transfers 534,979 534,979 832,047 832,047 832,047 832,047 Total Expenditures & Transfers Out 4,064,467$ 4,251,672$ 5,517,537$ 5,814,346$ 5,692,582$ 5,208,149$ Library Surplus/(Shortfall) 280,896$ (615,198)$ -$ (825,669)$ -$ -$
ATTACHMENT D
2 REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
Quimby Park Acquisition & Development (Fund 016)
Revenues & Transfers In
Park Acquisition Fees 302,419$ 145,808$ 629,623$ 629,623$ 629,623$ 629,623$ Total Revenues & Transfers In 302,419 $ 145,808 $ 629,623 $ 629,623 $ 629,623 $ 629,623 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - - - -
Capital & Outside Agencies 855,194 347,859 150,000 558,663 150,000 675,000 Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 855,194$ 347,859$ 150,000$ 558,663$ 150,000$ 675,000$ Quimby Park Acquisition & Development
Surplus/(Shortfall)
(552,775)$ (202,051) $ 479,623 $ 70,960 $ 479,623 $ (45,377) $ Residential Development Tax (Fund 028)
Revenues & Transfers In
Park Development Fees 64,844$ 95,364$ 66,880$ 66,880$ 66,880$ 66,880$ Total Revenues & Transfers In 64,844 $ 95,364 $ 66,880 $ 66,880 $ 66,880 $ 66,880 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - - - -
Capital & Outside Agencies 117,803 156,078 500,000 1,526,896 500,000 175,000 Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 117,803$ 156,078$ 500,000$ 1,526,896$ 500,000$ 175,000$ Residential Development Tax
Surplus/(Shortfall)
(52,959)$ (60,714)$ (433,120)$ (1,460,016)$ (433,120)$ (108,120)$ Economic Development (Fund 040)
Revenues & Transfers In
Loan Repayments 6,781$ 1 7,819$ 6,880$ 6 ,880$ 6 ,880$ 6 ,880$ Total Revenues & Transfers In
6,781$
17,819$ 6,880$
6,880$
6,880$
6,880$
Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies 60,000 3 4,250 130, 000 130,000 130,000 130,000 Capital & Outside Agencies - - - - - -
Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 60,000$ 34,250$ 130,000$ 130,000$ 130,000$ 130,000$ Economic Development Surplus/(Shortfall) (53,219)$ (16,431)$ (123,120)$ (123,120)$ (123,120)$ (123,120)$ Measure A (Fund 068)
Revenues & Transfers In
Sales Tax (County 1/2 % - Meas A) 7,731,517$ 6,890,064$ 7,638,677$ 7,756,861$ 7,024,081$ 7,714,737$ Interest Income 106,611 515,865 105,950 105,950 105,950 105,950 Other 818,608 754,170 252,700 254,041 252,700 252,700 Total Revenues & Transfers In 8,656,735 $ 8,160,098 $ 7,997,327 $ 8,116,852 $ 7,382,731 $ 8,073,387 $ Expenditures & Transfers Out
Salaries & Benefits 2,180,828 $ 2,437,923$ 3,230,060$ 3,230,838$ 3,401,402$ 3,681,535$ Services & Supplies 1,670,037 1,956,091 1,645,080 1,645,080 1,675,080 2,153,626 Capital & Outside Agencies 1,860,685 1,911,762 2,274,908 8,150,656 2,723,474 2,945,194 Debt Service - - - - - -
Transfers 517,990 517,990 1,401,402 1,401,402 1,401,402 1,401,402 Total Expenditures & Transfers Out 6,229,540$ 6,823,767$ 8,551,450$ 14,427,976$ 9,201,358$ 10,181,757$ Measure A Surplus/(Shortfall) 2,427,195$ 1,336,332 $ (554,123)$ (6,311,124)$ (1,818,627)$ (2,108,370)$ Community Development Block Grant (Fund 948)
Revenues & Transfers In
CDBG Federal Grants 2,751,275 $ 1,747,535$ 1,540,952$ 2,532,275$ 1,540,952$ 1,540,952$ Program Income 15,044 3 4,507 2 4,131 1 5,600 2 4,131 2 4,131 Total Revenues & Transfers In 2,766,319$ 1,782,042$ 1,565,083$ 2,547,875$ 1,565,083$ 1,565,083$ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies 686,249 737,985 - 1,092,195 - - Capital & Outside Agencies 108,528 19,003 827, 628 74,948 827, 628 827,628 Debt Service - - - - - -
Transfers 1,965,834 996,207 713,324 1,365,132 713,324 713,324 Total Expenditures & Transfers Out 2,760,612$ 1,753,196$ 1,540,952$ 2,532,275$ 1,540,952$ 1,540,952$ Community Development Block Grant
Surplus/(Shortfall)
5,708$ 28,847$ 24,131$ 15,600$ 24,131$ 24,131$
ATTACHMENT D
3 REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
SM Community TV (Fund 998)
Revenues & Transfers In
Franchise Grant 260,709 $ 236,908$ 240,000$ 240,000$ 240,000$ 240,000$ PEG Access-Contributions 50,000
50,000
50,000
50,000
50,000
50,000
PEG-Program Revenue 59 - - - - -
I
nterest Income 2,541 2
6,002 4
,128 4
,128 4
,128 4
,128
Total Revenues & Transfers In 313,309$ 312,910$ 294,128$ 294,128$ 294,128$ 294,128$ Expenditures & Transfers Out
Salaries & Benefits 133,308 $ 16,553$ 40,999$ 40,999$ 43,424$ 47,482$ Services & Supplies 70,302 4 6,704 7 6,126 7 6,126 7 6,126 7 3,716 Capital & Outside Agencies - - 20,000 152, 000 - 120,000 Debt Serv
ice - - - - - -
Transfers 32,511 3
2,511 3
0,750 3
0,750 3
0,750 3
0,750
Tot
al Expenditures & Transfers Out 236,121$ 95,768$ 167,875$ 299,875$ 150,300$ 271,948$ SM Community TV Surplus/(Shortfall) 77,188$ 217,142 $ 126,253 $ (5,747)$ 143,828$ 22,180$ Traffic Safety (Fund 013)
Revenues & Transfers In
Franchise Grant 336,753 $ 453,634$ 370,000$ 370,000$ 370,000$ 370,000$ Total Revenues & Transfers In 336,753 $ 453,634 $ 370,000 $ 370,000 $ 370,000 $ 370,000 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies 26,245 5 2,940 4 0,250 4 0,250 4 0,250 4 0,250 Capital & Outside Agencies - - - - - -
Debt Service - - - - - -
Transfers 305,145 395,644 300,000 300,000 300,000 300,000 Total Expenditures & Transfers Out 331,390$ 448,584$ 340,250$ 340,250$ 340,250$ 340,250$ Traffic Safety Surplus/(Shortfall) 5,363$ 5,049$ 29,750$ 29,750$ 29,750$ 29,750$
TOTAL SPECIAL REVENUE FUNDS
SURPLUS/(SHORTFALL)
2,137,398$ 692,976 $ (450,606) $ (8,609,366)$ (1,697,535) $ (2,308,926) $
GROWTH MITIGATION, LANDSCAPE SERVICES & DEVELOPER/GRANT STREET PROJECTS Growth Mitigation (Fund 027)
Revenues & Transfers In
Growth Mitigation 2,589,634$ 6,337,557$ 4,733,351$ 3,875,966$ 4,733,351$ 4,733,351$ Total Revenues & Transfers In 2,589,634 $ 6,337,557 $ 4,733,351 $ 3,875,966 $ 4,733,351 $ 4,733,351 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - 150,000 - -
Capital & Outside Agencies 523,983 3,002,989 8,167,000 25,752,081 4,952,720 5,076,197 Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 523,983$ 3,002,989$ 8,167,000$ 25,902,081$ 4,952,720$ 5,076,197$ Growth Mitigation Surplus/(Shortfall) 2,065,650$ 3,334,568 $ (3,433,649)$ (22,026,115)$ (219,369)$ (342,846)$ Assessment Districts (Funds 031, 032, 033, 038)
Revenues & Transfers In
Landscape Services 6,764,002$ 7,084,072$ 7,232,873$ 8,222,333$ 7,249,393$ 7,249,393$ Total Revenues & Transfers In 6,764,002 $ 7,084,072 $ 7,232,873 $ 8,222,333 $ 7,249,393 $ 7,249,393 $ Expenditures & Transfers Out
Salaries & Benefits 1,165,814 $ 1,239,575$ 1,586,757$ 1,586,757$ 1,676,395$ 2,534,663$ Services & Supplies 2,670,455 2,996,993 3,375,463 3,375,463 3,375,463 3,731,914 Capital & Outside Agencies 1,653,871 1,354,711 200,000 251,254 - 80,000 Debt Serv
ice - - - - - -
Transfers 1,902,686 1,865,243 1,889,941 2,456,663 1,889,941 1,889,941 Total Expenditures & Transfers Out 7,392,825$ 7,456,522$ 7,052,161$ 7,670,137$ 6,941,799$ 8,236,518$ Assessment Districts Surplus/(Shortfall) (628,823)$ (372,450)$ 180,712$ 552,196$ 307,594$ (987,125)$ Stowell Parking & Lighting District (Fund 036)
Revenues & Transfers In
Stowell Parking & Lighting District 66,092$ 77,833$ 86,800$ 92,764$ 86,800$ 86,800$ Total Revenues & Transfers In 66,092 $ 77,833 $ 86,800 $ 92,764 $ 86,800 $ 86,800 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies 9,497 2 4,272 3 0,804 3 0,804 3 0,804 3 0,756 Capital & Outside Agencies - - - - - -
Debt Service - - - - - -
Transfers 1,297 1
,297 8
62 8
62 8
62 8
62 Tot
al Expenditures & Transfers Out 10,794$ 25,568$ 31,666$ 31,666$ 31,666$ 31,618$ Stowell Parking & Lighting District
Surplus/(Shortfall)
55,298$ 52,265 $ 55,134 $ 61,098 $ 55,134 $ 55,182 $
ATTACHMENT D
4 REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
Growth Mitigation, Landscape Services &
Developer/Grant Street Projects
Surplus/(Shortfall)
1,492,125$ 3,014,383 $ (3,197,803) $ (21,412,821)$ 143,359 $ (1,274,789)$
CAPITAL PROJECTS
Capital Projects-General (Fund 801)
Revenues & Transfers In
General Fund Capital Projects 4,604,013$ 12,063,733$ 2,244,802$ 12,234,853$ 2,244,802$ 2,875,334$ Total Revenues & Transfers In 4,604,013 $ 12,063,733 $ 2,244,802 $ 12,234,853 $ 2,244,802 $ 2,875,334 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - - - -
Capital & Outside Agencies 4,476,031 5,913,453 3,507,850 31,075,702 2,849,658 9,300,572 Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 4,476,031$ 5,913,453$ 3,507,850$ 31,075,702$ 2,849,658$ 9,300,572$ Capital Projects Surplus/(Shortfall) 127,982$ 6,150,280$ (1,263,048)$ (18,840,849)$ (604,856)$ (6,425,238)$ Gas Tax & Local Transportation (Fund 063)
Revenues & Transfers In
General Fund Capital Projects 5,342,990$ 5,730,555$ 6,064,282$ 6,142,677$ 6,066,045$ 6,066,045$ Total Revenues & Transfers In 5,342,990 $ 5,730,555 $ 6,064,282 $ 6,142,677 $ 6,066,045 $ 6,066,045 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - 535 2 6,580 1 3,297 2 6,580 2 6,580
Capital & Outside Agencies 6,217,882 5,394,271 5,474,162 7,265,593 5,388,530 5,388,530 Debt Service - - - - - -
Transfers 655,492 655,492 650,935 650,935 650,935 650,935 Total Expenditures & Transfers Out 6,873,374$ 6,050,298$ 6,151,677$ 7,929,825$ 6,066,045$ 6,066,045$ Gas Tax & Local Transportation
Surplus/(Shortfall)
(1,530,384)$ (319,743) $ (87,395) $ (1,787,148)$ - $ -$ Devel
oper/Grant Street Projects (Fund 064)
Revenues & Transfers In
General Fund Capital Projects 393,863$ 22,623$ 3,327,000$ 7,134,507$ 8,608,000$ 10,743,480$ Total Revenues & Transfers In 393,863 $ 22,623 $ 3,327,000$ 7,134,507 $ 8,608,000 $ 10,743,480 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - - - -
Capital & Outside Agencies 195,023 3,326,814 1,977,000 8,297,645 6,818,000 7,913,480 Debt Service - - - - - -
Transfers - - - - - -
Total Expenditures & Transfers Out 195,023$ 3,326,814$ 1,977,000$ 8,297,645$ 6,818,000$ 7,913,480$ Developer/Grant Street Projects
Surplus/(Shortfall)
198,840$ (3,304,191)$ 1,350,000$ (1,163,138)$ 1,790,000$ 2,830,000$
TOTAL CAPITAL PROJECTS
SURPLUS/(SHORTFALL)
(1,203,562)$ 2,526,346 $ (443) $ (21,791,135)$ 1,185,144$ (3,595,238)$
INTERNAL SERVICES
Fleet Services
(Fund 007)
Revenues & Transfers In
Fleet Services 13,551,393 $ 14,202,660$ 10,989,715$ 15,077,297$ 10,989,715$ 10,989,715$ Total Revenues & Transfers In 13,551,393 $ 14,202,660 $ 10,989,715 $ 15,077,297 $ 10,989,715 $ 10,989,715 $ Expenditures & Transfers Out
Salaries & Benefits 1,656,748 $ 1,881,985$ 2,010,879$ 2,013,620$ 2,131,674$ 2,291,302$ Services & Supplies 4,422,450 5,877,812 5,114,077 5,155,484 5,114,077 7,266,913 Capital & Outside Agencies (2,023,980) (2,662,173) 7,027,492 16,347,904 1,150,247 1,476,247 Debt Service 7,076 3
,797 8
3,450 8
3,450 - -
T
ransfers 199,639 199,639 301,651 301,651 301,651 301,651 Total Expenditures & Transfers Out 4,261,933$ 5,301,060$ 14,537,549$ 23,902,109$ 8,697,649$ 11,336,113$ Fleet Services Surplus/(Shortfall) 9,289,460$ 8,901,600 $ (3,547,834)$ (8,824,812)$ 2,292,066$ (346,398)$ Equipment (Funds 021, 022 & 023)
Revenues & Transfers In
Equipment 3,735,109$ 4,397,045$ 4,400,941$ 5,810,942$ 4,400,941$ 5,666,642$ Total Revenues & Transfers In 3,735,109 $ 4,397,045 $ 4,400,941 $ 5,810,942 $ 4,400,941 $ 5,666,642 $ Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies 1,441,413 1,533,710 2,380,500 2,380,500 2,489,500 2,266,900 Capital & Outside Agencies (76,422) (20,843) 1, 362,588 2,317,933 1,362,588 5,187,158 Debt Service - 1,917 - - - -
T
ransfers 4,659 4
,659 5
,036 5
,036 5
,036 5
,036
Tot
al Expenditures & Transfers Out 1,369,650$ 1,519,443$ 3,748,124$ 4,703,469$ 3,857,124$ 7,459,094$ Equipment Surplus/(Shortfall) 2,365,460$ 2,877,602 $ 652,817 $ 1,107,473 $ 543,817 $ (1,792,452)$
ATTACHMENT D
5 REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Actual
FY 2022-23
Actual
FY 2023-24
Adopted
FY 2024-25
Estimated
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2025-26
Local Economic Augmentation Fund (Fund 076)
Revenues & Transfers In
Local Economic Augmentation Fund 2,326,836$ 3,643,472$ -$ -$ -$ -$ Total Revenues & Transfers In
2,326,836$ 3,643,472$ -$
-$
-$
-$
Expenditures & Transfers Out
Salaries & Benefits - $ -$ -$ -$ -$ -$
Servic
es & Supplies - - - - - -
Capital & Outside Agencies - 6,839,650 - - - -
Debt Serv
ice - - - - - -
Transfers - 2,022,175 8,
336,268 419,427 - -
Total Expenditures & Transfers Out -$ 8,861,825$ 8,336,268$ 419,427$ -$ -$ Local
Economic Augmentation Fund
Surplus/(Shortfall)
2,326,836$ (5,218,353) $ (8,336,268) $ (419,427) $ - $ -$ Insurance (Funds 070, 072, & 073)
Revenues & Transfers In
Insurance 13,658,907 $ 13,834,495$ 17,158,500$ 17,158,500$ 13,828,500$ 22,325,500$ Total Revenues & Transfers In 13,658,907 $ 13,834,495 $ 17,158,500 $ 17,158,500 $ 13,828,500 $ 22,325,500 $ Expenditures & Transfers Out
Salaries & Benefits 446,290 $ 603,629$ 660,620$ 660,620$ 711,657$ 799,858$ Services & Supplies 7,432,589 7,192,748 18,258,561 18,283,061 15,487,512 21,586,239 Capital & Outside Agencies 4,337 2 ,521 - - - -
Debt Serv
ice - - - - - -
Transfers 75,180 7
5,180 132,
803 132,803 132,803 132,803 Total Expenditures & Transfers Out 7,958,396$ 7,874,078$ 19,051,984$ 19,076,484$ 16,331,972$ 22,518,900$ Insurance Surplus/(Shortfall) 5,700,510$ 5,960,417 $ (1,893,484)$ (1,917,984)$ (2,503,472)$ (193,400)$
TOTAL INTERNAL SERVICES
SURPLUS/(SHORTFALL)
19,682,266$ 12,521,265 $ (13,124,769) $ (10,054,750) $ 332,411 $ (2,332,250)$ TOTAL REVENUES AND TRANSFERS IN 298,135,224$ 327,760,609 $ 323,808,435 $ 348,916,291 $ 324,672,426 $ 337,715,740 $ TOTAL EXPENDITURES AND TRANSFERS OUT 250,071,444$ 272,705,850$ 363,975,582$ 477,835,733$ 346,865,306$ 407,797,387$
ATTACHMENT D
6