FUND ANALYSIS
FOR 2024-25 (YEAR-END ESTIMATES)
Estimated Estimated
6/30/24 Total Total 6/30/25
Unrestricted Expected Available Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Appropriations Transfers Out Uses Fund Balance
GENERAL FUND
General 10,071,920$ 86,269,759$ 9,001,146$ 95,270,905$ 95,930,906$ 9,411,919$ 105,342,825$ -$ Measure U 12,164,329 25,704,819 - 25,704,819 35,304,724 1,245,153 36,549,877 1,319,271 Total General Funds 22,236,249 111,974,578 9,001,146 120,975,724 131,235,630 10,657,072 141,892,702 1,319,271
ENTERPRISE FUNDS
Water Resources 165,224,641 61,499,997 61,499,997 86,080,031 1,565,087 87,645,118 139,079,520 Solid Waste 40,781,460 37,565,074 37,565,074 63,221,688 1,298,424 64,520,112 13,826,422 Public Transit 24,803,976 34,636,833 34,636,833 27,928,983 370,804 28,299,787 31,141,022 Radio 4,339,240 1,467,909 1,467,909 806,094 33,094 839,188 4,967,961 Total Enterprise Funds: 235,149,317 135,169,813 - 135,169,813 178,036,796 3,267,409 181,304,205 189,014,925
SPECIAL REVENUE FUNDS
Library 825,669 1,865,468 3,123,209 4,988,677 4,982,299 832,047 5,814,346 - Park Acq. & Dev. (Quimby) (285,199) 629,623 629,623 558,663 - 558,663 (214,239) Park Residential Development Tax 1,858,757 66,880 66,880 1,526,896 - 1,526,896 398,741 Economic Development 381,468 6,880 6,880 130,000 - 130,000 258,348 County Measure A 13,299,408 7,906,852 210,000 8,116,852 13,026,574 1,401,402 14,427,976 6,988,284 CDBG - Block Grant 134,335 2,547,875 2,547,875 1,167,143 1,365,132 2,532,275 149,935 SM Community TV 855,631 244,128 50,000 294,128 269,125 30,750 299,875 849,884 Traffic Safety 23,009 370,000 370,000 40,250 300,000 340,250 52,759 Total Special Revenue Funds 17,093,078 13,637,706 3,383,209 17,020,915 21,700,950 3,929,331 25,630,281 8,483,712 TOTAL OPERATING FUNDS 274,478,644 260,782,097 12,384,355 273,166,452 330,973,376 17,853,812 348,827,188 198,817,908
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 47,590,136 3,875,966 3,875,966 25,902,081 - 25,902,081 25,564,021 Landscape Services 663,335 5,399,252 2,823,081 8,222,333 5,213,474 2,456,663 7,670,137 1,215,531 Parking & Lighting District 352,103 92,764 92,764 30,804 862 31,666 413,201 Grant Funds 1,516,572 - - - - - 1,516,572
Total Landscape Services, 50,122,146 9,367,982 2,823,081 12,191,063 31,146,359 2,457,525 33,603,884 28,709,325 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 21,823,185 9,351,100 2,883,753 12,234,853 31,075,702 - 31,075,702 2,982,336 Gas Tax & Local Transportation 1,469,205 6,142,677 6,142,677 7,278,890 650,935 7,929,825 (317,943) Developer / Grant Street Projects (1,299,389) 7,134,507 7,134,507 8,297,645 - 8,297,645 (2,462,527) Total Capital Projects Funds 21,993,001 22,628,284 2,883,753 25,512,037 46,652,237 650,935 47,303,172 201,866
INTERNAL SERVICE FUNDS
Fleet Services 17,915,726 15,077,297 15,077,297 23,600,458 301,651 23,902,109 9,090,914 Equipment 18,897,000 5,810,942 5,810,942 4,698,433 5,036 4,703,469 20,004,473 LEAF Fund 23,075,688 - - 419,427 419,427 22,656,261 Insurance Funds 11,138,922 13,428,500 3,730,000 17,158,500 18,943,681 132,803 19,076,484 9,220,938 Total Internal Service Funds 71,027,336 34,316,739 3,730,000 38,046,739 47,242,572 858,917 48,101,489 60,972,586 GRAND TOTAL 417,621,127 327,095,102 21,821,189 348,916,291 456,014,544 21,821,189 477,835,733 288,701,685 Resources Uses
FINANCING USESFINANCING SOURCES
ATTACHMENT E
1 TRANSFER ANALYSIS
FOR 2024-25 (YEAR-END ESTIMATES)
TRANSFERS IN TRANSFERS OUT
Cost Operating Total Cost Operating Total Net
Fund Allocation Transfers Transfers Allocation Transfers Transfers Transfers
GENERAL FUND
General 5,941,762$ 3,059,384$ 9,001,146$ $ 9,411,919$ 9,411,919$ (410,773)$ Measure U 1,245,153 1,245,153 (1,245,153) Total General Funds 5,941,762 3,059,384 9,001,146 1,245,153 9,411,919 10,657,072 (1,655,926)
ENTERPRISE FUNDS
Water Resources 1,165,087 400,000 1,565,087 (1,565,087) Solid Waste 1,298,424 1,298,424 (1,298,424) Public Transit 370,804 370,804 (370,804) Radio 33,094 33,094 (33,094)
Total Enterprise Funds: 2,867,409 400,000 3,267,409 (3,267,409)
SPECIAL REVENUE FUNDS
Library 3,123,209 3,123,209 832,04 7 832,047 2,291,162 Park Acq. & Dev. (Quimby)
Park Residential Development Tax
Economic Development
County Measure A 210,00 0 210,000 351,402 1,050,000 1,401,402 (1,191,402) CDBG - Block Grant 1,365,132 1,365,132 (1,365,132) SM Community TV 50,000 50,000 30,750 30,750 19,250 Traffic Safety 300,000 300,000 (300,000) Total Special Revenue Funds 3,383,209 3,383,209 1,214,199 2,715,132 3,929,331 (546,122) TOTAL OPERATING FUNDS 5,941,762 6,442,593 12,384,355 5,326,761 12,527,051 17,853,812 (5,469,457)
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation
Landscape Services 2,823,081 2,823,081 169,714 2,286,949 2,456,663 366,418 Parking & Lighting District 862 862 (862)
Grant Funds
Total Landscape Services, 2,823,081 2,823,081 170,576 2,286,949 2,457,525 365,556 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 2,883,75
3 2,883,753 2,883,753
Gas Tax & Local Transportation 4,935 646,000 650,935 (650,935) Developer / Grant Street Projects
Total Capital Projects Funds 2,883,753 2,883,753 4,935 646,000 650,935 2,232,818
INTERNAL SERVICE FUNDS
Fleet Services 301,651 301,651 (301,651) Equipment 5,036 5,036 (5,036)
LEAF Fund 419,427 419,427 (419,427) Insurance Funds 3,730,000 3,730,000 132,803 132,803 3,597,197 Total Internal Service Funds 3,730,000 3,730,000 439,490 419,427 858,917 2,871,083 GRAND TOTAL 5,941,762 15,879,427 21,821,189 5,941,762 15,879,427 21,821,189
ATTACHMENT E
2 FUND ANALYSIS
FOR 2025-26 (PROPOSED MID-CYCLE)
Estimated Estimated
6/30/25 Total Total 6/30/26
Unrestricted Expected Available Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Appropriations Transfers Out Uses Fund Balance
GENERAL FUND
General -$ 86,027,902$ 8,563,862$ 94,591,764$ 109,004,283$ 5,936,232$ 114,940,515$ (20,348,751)$ Measure U 1,319,271 26,510,685 - 26,510,685 31,370,933 1,245,153 32,616,086 (4,786,130) Total General Funds 1,319,271 112,538,587 8,563,862 121,102,449 140,375,216 7,181,385 147,556,601 (25,134,881)
ENTERPRISE FUNDS
Water Resources 139,079,520 65,734,148 65,734,148 79,713,516 1,565,087 81,278,603 123,535,065 Solid Waste 13,826,422 39,041,143 39,041,143 41,059,976 1,298,424 42,358,400 10,509,165 Public Transit 31,141,022 23,192,751 23,192,751 38,868,867 370,804 39,239,671 15,094,102 Radio 4,967,961 1,694,859 1,694,859 869,425 33,094 902,519 5,760,301 Total Enterprise Funds: 189,014,925 129,662,901 - 129,662,901 160,511,784 3,267,409 163,779,193 154,898,633
SPECIAL REVENUE FUNDS
Library - 2,726,797 2,481,352 5,208,149 4,376,102 832,047 5,208,149 - Park Acq. & Dev. (Quimby) (214,239) 629,623 629,623 675,000 - 675,000 (259,616) Park Residential Development Tax 398,741 66,880 66,880 175,000 - 175,000 290,621 Economic Development 258,348 6,880 6,880 130,000 - 130,000 135,228 County Measure A 6,988,284 7,863,387 210,000 8,073,387 8,780,355 1,401,402 10,181,757 4,879,914 CDBG - Block Grant 149,935 1,565,083 1,565,083 827,628 713,324 1,540,952 174,066 SM Community TV 849,884 244,128 50,000 294,128 241,198 30,750 271,948 872,064 Traffic Safety 52,759 370,000 370,000 40,250 300,000 340,250 82,509 Total Special Revenue Funds 8,483,712 13,472,778 2,741,352 16,214,130 15,245,533 3,277,523 18,523,056 6,174,786 TOTAL OPERATING FUNDS 198,817,908 255,674,266 11,305,214 266,979,480 316,132,533 13,726,317 329,858,850 135,938,538
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 25,564,021 4,733,351 4,733,351 5,076,197 - 5,076,197 25,221,175 Landscape Services 1,215,531 5,122,396 2,126,997 7,249,393 6,346,577 1,889,941 8,236,518 228,406 Parking & Lighting District 413,201 86,800 86,800 30,756 862 31,618 468,383 Grant Funds 1,516,572 - - - - - 1,516,572
Total Landscape Services, 28,709,325 9,942,547 2,126,997 12,069,544 11,453,530 1,890,803 13,344,333 27,434,536 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 2,982,336 2,875,334 2,875,334 9,300,572 - 9,300,572 (3,442,902) Gas Tax & Local Transportation (317,943) 6,066,045 6,066,045 5,415,110 650,935 6,066,045 (317,943) Developer / Grant Street Projects (2,462,527) 10,743,480 10,743,480 7,913,480 - 7,913,480 367,473 Total Capital Projects Funds 201,866 16,809,525 2,875,334 19,684,859 22,629,162 650,935 23,280,097 (3,393,372)
INTERNAL SERVICE FUNDS
Fleet Services 9,090,914 10,989,715 10,989,715 11,034,462 301,651 11,336,113 8,744,516 Equipment 20,004,473 5,666,642 5,666,642 7,454,058 5,036 7,459,094 18,212,021 LEAF Fund 22,656,261 - - - - 22,656,261
Insurance Funds 9,220,938 21,592,500 733,000 22,325,500 22,386,097 132,803 22,518,900 9,027,538 Total Internal Service Funds 60,972,586 38,248,857 733,000 38,981,857 40,874,617 439,490 41,314,107 58,640,336 GRAND TOTAL 288,701,685 320,675,195 17,040,545 337,715,740 391,089,842 16,707,545 407,797,387 218,620,038 Resources Uses
FINANCING USESFINANCING SOURCES
ATTACHMENT E
3 TRANSFER ANALYSIS
FOR 2025-26 (PROPOSED MID-CYCLE)
TRANSFERS IN TRANSFERS OUT
Cost Operating Total Cost Operating Total Net
Fund Allocation Transfers Transfers Allocation Transfers Transfers Transfers
GENERAL FUND
General 5,941,762$ 2,622,100$ 8,563,862$ $ 5,936,232$ 5,936,232$ 2,627,630$ Measure U 1,245,153 1,245,153 (1,245,153) Total General Funds 5,941,762 2,622,100 8,563,862 1,245,153 5,936,232 7,181,385 1,382,477
ENTERPRISE FUNDS
Water Resources 1,165,087 400,000 1,565,087 (1,565,087) Solid Waste 1,298,424 1,298,424 (1,298,424) Public Transit 370,804 370,804 (370,804) Radio 33,094 33,094 (33,094)
Total Enterprise Funds: 2,867,409 400,000 3,267,409 (3,267,409)
SPECIAL REVENUE FUNDS
Library 2,481,352 2,481,352 832,047 832,047 1,649,305 Park Acq. & Dev. (Quimby)
Park Residential Development Tax
Economic Development
County Measure A 210,00 0 210,000 351,402 1,050,000 1,401,402 (1,191,402) CDBG - Block Grant 713,324 713,324 (713,324) SM Community TV 50,000 50,000 30,750 30,750 19,250 Traffic Safety 300,000 300,000 (300,000) Total Special Revenue Funds 2,741,352 2,741,352 1,214,199 2,063,324 3,277,523 (536,171) TOTAL OPERATING FUNDS 5,941,762 5,363,452 11,305,214 5,326,761 8,399,556 13,726,317 (2,421,103)
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation
Landscape Services 2,126,997 2,126,997 169,714 1,720,227 1,889,941 237,056 Parking & Lighting District 862 862 (862)
Grant Funds
Total Landscape Services, 2,126,997 2,126,997 170,576 1,720,227 1,890,803 236,194 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 2,875,334 2,875,334 2,875,334 Gas Tax & Local Transportation 4,935 646,000 650,935 (650,935) Developer / Grant Street Projects
Total Capital Projects Funds 2,875,334 2,875,334 4,935 646,000 650,935 2,224,399
INTERNAL SERVICE FUNDS
Fleet Services 301,651 301,651 (301,651) Equipment 5,036 5,036 (5,036)
LEAF Fund
Insurance Funds 733,000 733,000 132,803 132,803 600,197 Total Internal Service Funds 733,000 733,000 439,490 439,490 293,510 GRAND TOTAL 5,941,762 11,098,783 17,040,545 5,941,762 10,765,783 16,707,545 333,000
ATTACHMENT E
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