FUND ANALYSIS
FOR 2024-25
Unaudited Estimated
6/30/24 Total Total 6/30/25
Unrestricted Expected Available
Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Expenditures Transfers Out Uses Fund Balance
GENERAL FUND
General 10,071,920$ 93,195,443$ 7,881,320$ 101,076,763$ 93,280,479$ 8,080,683$ 101,361,162$ 9,787,521$ Measure U 12,257,230 25,946,336 - 25,946,336 28,630,146 1,245,153 29,875,299 8,328,267 Total General Funds 22,329,150 119,141,779 7,881,320 127,023,099 121,910,625 9,325,836 131,236,461 18,115,787
ENTERPRISE FUNDS
Water Resources 165,224,866 66,884,732 66,884,732 26,050,028 1,565,087 27,615,114 204,494,483 Solid Waste 40,782,861 37,651,716 37,651,716 48,839,391 1,298,424 50,137,815 28,296,762 Public Transit 23,678,180 (7,765,673) (7,765,673) 19,739,047 370,804 20,109,851 (4,197,343) Radio 4,339,240 1,451,302 1,451,302 751,090 33,094 784,184 5,006,358 Total Enterprise Funds: 234,025,147 98,222,077 - 98,222,077 95,379,555 3,267,409 98,646,964 233,600,259
SPECIAL REVENUE FUNDS
Library 857,648 2,098,780 2,001,973 4,100,753 4,157,772 832,047 4,989,819 (31,418) Park Acq. & Dev. (Quimby) (285,199) 578,724 578,724 164,138 - 164,138 129,387 Park Residential Development Tax 1,858,757 131,568 131,568 448,678 - 448,678 1,541,648 Economic Development 381,468 14,484 14,484 - - - 395,952 County Measure A 13,299,408 8,438,057 8,438,057 9,928,808 601,402 10,530,210 11,207,255 CDBG - Block Grant 134,335 1,648,176 1,648,176 1,053,415 639,514 1,692,929 89,582 SM Community TV 855,631 230,956 50,000 280,956 62,114 30,750 92,864 1,043,723 Traffic Safety 23,009 482,426 482,426 52,926 399,596 452,522 52,912 Total Special Revenue Funds 17,125,057 13,623,172 2,051,973 15,675,144 15,867,851 2,503,309 18,371,160 14,429,041 TOTAL OPERATING FUNDS 273,479,354 230,987,027 9,933,292 240,920,319 233,158,032 15,096,554 248,254,586 266,145,088
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 47,590,136 3,848,397 3,848,397 4,632,058 - 4,632,058 46,806,476 Landscape Services 663,335 5,347,225 2,823,081 8,170,306 5,654,641 2,456,693 8,111,334 722,307 Parking & Lighting District 352,103 48,318 48,318 25,587 862 26,449 373,972 Grant Funds 1,516,572 - - - - - 1,516,572
Total Landscape Services, 50,122,146 9,243,941 2,823,081 12,067,022 10,312,286 2,457,555 12,769,841 49,419,327 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 13,381,597 2,234,154 2,168,135 4,402,289 9,891,608 - 9,891,608 7,892,279 Gas Tax & Local Transportation 1,469,205 5,996,337 5,996,337 2,479,695 650,935 3,130,630 4,334,912 Developer / Grant Street Projects (1,352,139) 5,155,661 5,155,661 2,321,599 - 2,321,599 1,481,923 Total Capital Projects Funds 13,498,663 13,386,151 2,168,135 15,554,287 14,692,901 650,935 15,343,836 13,709,113
INTERNAL SERVICE FUNDS
Fleet Services 17,915,726 15,236,357 15,236,357 14,490,711 301,651 14,792,362 18,359,721 Equipment 18,878,431 5,646,103 5,646,103 2,492,403 5,036 2,497,439 22,027,095 Insurance Funds 11,138,922 13,566,904 3,730,000 17,296,904 11,987,437 132,803 12,120,240 16,315,586 Total Internal Service Funds 47,933,079 34,449,364 3,730,000 38,179,364 28,970,551 439,490 29,410,041 56,702,402
RESERVE FUNDS
LEAF Fund 21,473,750 - - - - 21,473,750
Total Reserve Funds 21,473,750 - - - - - - 21,473,750 GRAND TOTAL 406,506,992 288,066,483 18,654,509 306,720,991 287,133,770 18,644,534 305,778,304 407,449,679
FINANCING SOURCES FINANCING USES
Resources Uses
ATTACHMENT F
TRANSFER ANALYSIS
FOR 2024-25
TRANSFERS IN TRANSFERS OUT
Cost Operating Total Cost Operating Total Net
Fund Allocation Transfers Transfers Allocation Transfers Transfers Transfers
GENERAL FUND
General 5,941,792 $ 1,939,528 $ 7,881,320 $ $ 8,080,683$ 8,080,683 $ (199,363)$ Measure U 1,245,153 1,245,153 (1,245,153) Total General Funds 5,941,792 1,939,528 7,881,320 1,245,153 8,080,683 9,325,836 (1,444,516)
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 2,001,973 2,001,973 832,047 832,047 1,169,926 Park Acq. & Dev. (Quimby)
Park Residential Development Tax
Economic Development
County Measure A 351,402 250,000 601,402 (601,402) CDBG - Block Grant 639,514 639,514 (639,514) SM Community TV 50,000 50,000 30,750 30,750 19,250 Traffic Safety 399,596 399,596 (399,596) Total Special Revenue Funds 2,051,973 2,051,973 1,214,199 1,289,110 2,503,309 (451,337) TOTAL OPERATING FUNDS 5,941,792 3,991,500 9,933,292 5,326,761 9,769,793 15,096,554 (5,163,261)
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation
Landscape Services 2,823,081 2,823,081 169,744 2,286,949 2,456,693 366,388 Parking & Lighting District 862 862 (862) Grant Funds
Total Landscape Services, 2,823,081 2,823,081 170,606 2,286,949 2,457,555 365,526 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Ca
pital Projects* 2,168,135 2,168,135 2,168,135 Gas Tax & Local Transportation 4,935 646,000 650,935 (650,935) Developer / Grant Street Projects
Total Capital Projects Funds 2,168,135 2,168,135 4,935 646,000 650,935 1,517,200
INTERNAL SERVICE FUNDS
Fleet Services 301,651 301,651 (301,651) Equipment 5,036 5,036 (5,036) Insurance Funds 3,730,000 3,730,000 132,803 132,803 3,597,197 Total Internal Service Funds 3,730,000 3,730,000 439,490 439,490 3,290,510
RESERVE FUNDS
LEAF Fund
Total Reserve Funds
GRAND TOTAL 5,941,792 12,712,717 18,654,509 5,941,792 12,702,742 18,644,534 9,975
FUND ANALYSIS
FOR 2025-26 ESTIMATED
Unaudited Estimated
6/30/25 Total Total 6/30/26
Unrestricted Expected Available Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Expenditures Transfers Out Uses Fund Balance
GENERAL FUND
General 9,787,521 $ 89,348,821 $ 15,550,096 $ 104,898,917 $ 108,100,574 $ 6,585,864 $ 114,686,438 $ (0) $ Measure U 8,328,267 26,259,864 - 26,259,864 30,719,243 1,245,153 31,964,396 2,623,735 Total General Funds 18,115,787 115,608,685 15,550,096 131,158,781 138,819,817 7,831,017 146,650,834 2,623,734
ENTERPRISE FUNDS
Water Resources 204,494,483 65,734,148 65,734,148 116,253,543 1,565,087 117,818,630 152,410,001 Solid Waste 28,296,762 39,221,143 39,221,143 44,804,649 1,298,424 46,103,073 21,414,832 Public Transit (4,197,343) 33,993,892 33,993,892 36,874,282 370,804 37,245,086 (7,448,537) Radio 5,006,358 1,694,859 1,694,859 869,254 33,094 902,348 5,798,869 Total Enterprise Funds: 233,600,259 140,644,042 - 140,644,042 198,801,728 3,267,409 202,069,137 172,175,164
SPECIAL REVENUE FUNDS
Library (31,418) 2,099,279 3,130,984 5,230,263 4,366,798 832,047 5,198,845 (0) Park Acq. & Dev. (Quimby) 129,387 675,433 675,433 1,024,526 - 1,024,526 (219,706) Park Residential Development Tax 1,541,648 203,895 203,895 626,901 - 626,901 1,118,642 Economic Development 395,952 6,880 6,880 130,000 - 130,000 272,832 County Measure A 11,207,255 8,191,414 210,000 8,401,414 11,830,257 1,401,402 13,231,659 6,377,010 CDBG - Block Grant 89,582 2,392,324 2,392,324 1,578,758 336,448 1,915,206 566,700 SM Community TV 1,043,723 244,128 50,000 294,128 397,970 30,750 428,720 909,131 Traffic Safety 52,912 375,000 375,000 40,250 300,000 340,250 87,662 Total Special Revenue Funds 14,429,041 14,188,353 3,390,984 17,579,337 19,995,460 2,900,647 22,896,107 9,112,271 TOTAL OPERATING FUNDS 266,145,088 270,441,080 18,941,080 289,382,160 357,617,005 13,999,073 371,616,078 183,911,170
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 46,806,476 2,728,642 2,728,642 28,555,866 - 28,555,866 20,979,252 Landscape Services 722,307 5,529,710 2,126,997 7,656,707 6,446,002 1,889,941 8,335,943 43,071 Parking & Lighting District 373,972 94,241 94,241 37,583 862 38,445 429,768 Grant Funds 1,516,572 - - - - - 1,516,572 Total Landscape Services, 49,419,327 8,352,593 2,126,997 10,479,590 35,039,451 1,890,803 36,930,254 22,968,663 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 7,892,279 9,191,641 8,063,699 17,255,340 25,147,619 - 25,147,619 (0) Gas Tax & Local Transportation 4,334,912 6,114,754 6,114,754 9,850,860 650,935 10,501,795 (52,129) Developer / Grant Street Projects 1,481,923 12,685,444 12,685,444 13,385,654 - 13,385,654 781,713 Total Capital Projects Funds 13,709,113 27,991,839 8,063,699 36,055,538 48,384,133 650,935 49,035,068 729,583
INTERNAL SERVICE FUNDS
Fleet Services 18,359,721 10,911,320 10,911,320 20,204,745 301,651 20,506,396 8,764,645 Equipment 22,027,095 5,666,642 5,666,642 7,581,440 5,036 7,586,476 20,107,261 Insurance Funds 16,315,586 21,592,500 400,000 21,992,500 26,107,435 132,803 26,240,238 12,067,848 Total Internal Service Funds 56,702,402 38,170,462 400,000 38,570,462 53,893,620 439,490 54,333,110 40,939,754
RESERVE FUNDS
LEAF Fund 21,473,750 - - 12,644,562 12,644,562 8,829,188 Total Reserve Funds 21,473,750 - - - - 12,644,562 12,644,562 8,829,188 GRAND TOTAL 407,449,679 344,955,974 29,531,776 374,487,750 494,934,209 29,624,863 524,559,072 257,378,357 Resources Uses
FINANCING USESFINANCING SOURCES
TRANSFER ANALYSIS
FOR 2025-26 ESTIMATED
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 $ 9,608,334 $ 15,550,096 $ $ 6,585,864$ 6,585,864 $ 8,964,232 $ Measure U 1,245,153 1,245,153 (1,245,153) Total General Funds 5,941,762 9,608,334 15,550,096 1,245,153 6,585,864 7,831,017 7,719,079
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 3,130,984 3,130,984 832,047 832,047 2,298,937 Park Acq. & Dev. (Quimby)
Park Residential Development Ta x
Economic Development
County Measure A 210,000 210,000 351,402 1,050,000 1,401,402 (1,191,402) CDBG - Block Grant 336,448 336,448 (336,448) 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 3,390,984 3,390,984 1,214,199 1,686,448 2,900,647 490,337 TOTAL OPERATING FUNDS 5,941,762 12,999,318 18,941,080 5,326,761 8,672,312 13,999,073 4,942,007
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* 8,063,699 8,063,699 8,063,699 Gas Tax & Local Transportation 4,935 646,000 650,935 (650,935)
Developer / Grant Street Projects
Total Capital Projects Funds 8,063,699 8,063,699 4,935 646,000 650,935 7,412,764
INTERNAL SERVICE FUNDS
Fleet Services 301,651 301,651 (301,651) Equipment 5,036 5,036 (5,036) Insurance Funds 400,000 400,000 132,803 132,803 267,197 Total Internal Service Funds 400,000 400,000 439,490 439,490 (39,490)
RESERVE FUNDS
LEAF Fund 12,644,562 12,644,562 (12,644,562) Total Reserve Funds 12,644,562 12,644,562 (12,644,562) GRAND TOTAL 5,941,762 23,590,014 29,531,776 5,941,762 23,683,101 29,624,863 (93,087)
FUND ANALYSIS
FOR 2026-27 PROPOSED
Estimated Estimated
6/30/26 Total Total 6/30/27
Unrestricted Expected Available Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Appropriations Transfers Ou t Uses Fund Balance
GENERAL FUND
General (0) $ 90,746,86 2$ 16,869,95 3$ 107,616,81 5$ 102,125,32 5$ 5,491,49 0$ 107,616,81 5$ (0) $ Measure U 2,623,73 5 26,808,67 4 - 26,808,67 4 28,270,04 3 9,94 7 28,279,99 0 1,152,419 Total General Funds 2,623,734 117,555,536 16,869,953 134,425,489 130,395,368 5,501,437 135,896,805 1,152,418
ENTERPRISE FUNDS
Water Resources 152,410,001 72,815,58 5 72,815,58 5 83,172,93 4 1,774,079 84,947,01 3 140,278,57 3 Solid Waste 21,414,83 2 40,025,37 2 40,025,37 2 40,787,84 8 1,615,30 4 42,403,15 2 19,037,05 2 Public Transit (7,448,537) 19,195,92 6 19,195,92 6 20,658,35 4 390,923 21,049,27 7 (9,301,888) Radio 5,798,869 1,684,439 1,684,439 850,062 35,505 885,56 7 6,597,741 Total Enterprise Funds: 172,175,164 133,721,322 - 133,721,322 145,469,198 3,815,811 149,285,009 156,611,477
SPECIAL REVENUE FUNDS
Library (0) 1,965,29 5 3,617,81 6 5,583,111 4,101,971 1,481,14 0 5,583,111 (0) Park Acq. & Dev. (Quimby) (219,706) 629,623 629,623 675,00 0 - 675,00 0 (265,083) Park Residential Development Tax 1,118,64 2 66,880 66,880 90,000 - 90,000 1,095,52 2 Economic Development 272,832 6,880 6,880 130,00 0 - 130,00 0 149,712 County Measure A 6,377,01 0 7,545,95 6 210,00 0 7,755,95 6 9,452,99 2 1,735,71 8 11,188,71 0 2,944,25 6 CDBG - Block Grant 566,70 0 1,565,28 3 1,565,28 3 - 268,99 0 268,99 0 1,862,99 3 SM Community TV 909,131 194,12 8 50,000 244,12 8 115,222 58,913 174,135 979,12 4 Traffic Safety 87,662 370,00 0 370,00 0 40,250 300,00 0 340,25 0 117,412 Total Special Revenue Funds 9,112,271 12,344,045 3,877,816 16,221,861 14,605,435 3,844,761 18,450,196 6,883,936 TOTAL OPERATING FUNDS 183,911,170 263,620,903 20,747,769 284,368,672 290,470,001 13,162,009 303,632,010 164,647,832
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 20,979,25 2 4,733,351 4,733,351 4,250,00 0 - 4,250,00 0 21,462,60 3 Landscape Services 43,071 5,141,89 6 2,126,99 7 7,268,89 3 6,783,31 7 1,960,43 0 8,743,74 7 (1,431,783) Parking & Lighting District 429,76 8 86,800 86,800 30,849 895 31,74 4 484,82 4 Grant Funds 1,516,57 2 - - - - - 1,516,57 2 Total Landscape Services, 22,968,663 9,962,047 2,126,997 12,089,044 11,064,166 1,961,325 13,025,491 22,032,216 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* (0) 1,465,29 4 1,465,29 4 1,465,29 4 - 1,465,29 4 (0) Gas Tax & Local Transportation (52,129) 6,499,289 6,499,289 5,848,98 7 653,039 6,502,02 6 (54,866) Developer / Grant Street Projects 781,713 10,807,54 5 10,807,54 5 3,001,029 - 3,001,029 8,588,229 Total Capital Projects Funds 729,583 17,306,834 1,465,294 18,772,128 10,315,310 653,039 10,968,349 8,533,362
INTERNAL SERVICE FUNDS
Fleet Services 8,764,64 5 13,096,139 13,096,139 8,238,63 2 469,142 8,707,77 4 13,153,01 0 Equipment 20,107,261 5,672,761 5,672,761 4,181,00 0 135,63 8 4,316,63 8 21,463,38 4 Insurance Funds 12,067,84 8 19,378,50 0 19,378,50 0 19,432,79 5 67,369 19,500,16 4 11,946,18 4 Total Internal Service Funds 40,939,754 38,147,400 - 38,147,400 31,852,427 672,149 32,524,576 46,562,578
RESERVE FUNDS
LEAF Fund 8,829,18 8 - - 7,891,53 8 7,891,53 8 937,65 0 Total Reserve Funds 8,829,188 - - - - 7,891,538 7,891,538 937,650 GRAND TOTAL 257,378,357 329,037,184 24,340,060 353,377,244 343,701,904 24,340,060 368,041,964 242,713,637 Resources Uses
FINANCING USESFINANCING SOURCES
TRANSFER ANALYSIS
FOR 2026-27 PROPOSED
TRANSFERS IN TRANSFERS OU T
Cost Operating Total Cost Operating Total Net
Fund Allocation Transfers Transfers Allocation Transfers Transfers Transfers
GENERAL FUND
General 6,971,81 5$ 9,898,13 8$ 16,869,95 3$ $ 5,491,49 0$ 5,491,49 0$ 11,378,46 3$ Measure U 9,94 7 9,94 7 (9,947) Total General Funds 6,971,815 9,898,138 16,869,953 9,947 5,491,490 5,501,437 11,368,516
ENTERPRISE FUNDS
Water Resources 1,774,079 1,774,079 (1,774,079) Solid Waste 1,615,30 4 1,615,30 4 (1,615,304) Public Transit 390,923 390,923 (390,923) Radio 35,505 35,505 (35,505) Total Enterprise Funds: 3,815,811 3,815,811 (3,815,811)
SPECIAL REVENUE FUNDS
Library 3,617,81 6 3,617,81 6 1,481,14 0 1,481,14 0 2,136,67 6 Park Acq. & Dev. (Quimby)
Park Residential Development Tax
Economic Development
County Measure A 210,00 0 210,00 0 685,71 8 1,050,00 0 1,735,71 8 (1,525,718) CDBG - Block Grant 268,99 0 268,99 0 (268,990) SM Community TV 50,000 50,000 58,913 58,913 (8,913) Traffic Safety 300,00 0 300,00 0 (300,000) Total Special Revenue Funds 3,877,816 3,877,816 2,225,771 1,618,990 3,844,761 33,055 TOTAL OPERATING FUNDS 6,971,815 13,775,954 20,747,769 6,051,529 7,110,480 13,162,009 7,585,760
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation
Landscape Services 2,126,99 7 2,126,99 7 240,203 1,720,22 7 1,960,43 0 166,56 7 Parking & Lighting District 895 895 (895) Grant Funds
Total Landscape Services, 2,126,997 2,126,997 241,098 1,720,227 1,961,325 165,672 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 1,465,29 4 1,465,29 4 1,465,29 4 Gas Tax & Local Transportation 7,039 646,00 0 653,039 (653,039) Developer / Grant Street Projects
Total Capital Projects Funds 1,465,294 1,465,294 7,039 646,000 653,039 812,255
INTERNAL SERVICE FUNDS
Fleet Services 469,142 469,142 (469,142) Equipment 135,63 8 135,63 8 (135,638) Insurance Funds 67,369 67,369 (67,369) Total Internal Service Funds 672,149 672,149 (672,149)
RESERVE FUNDS
LEAF Fund 7,891,53 8 7,891,53 8 (7,891,538) Total Reserve Funds 7,891,538 7,891,538 (7,891,538) GRAND TOTAL 6,971,815 17,368,245 24,340,060 6,971,815 17,368,245 24,340,060
FUND ANALYSIS
FOR 2027-28 PROPOSED
Estimated Estimated
6/30/27 Total Total 6/30/28
Unrestricted Expected Available Financing Unrestricted
Fund Fund Balance Revenue Transfers In Financing Appropriations Transfers Ou t Uses Fund Balance
GENERAL FUND
General (0) $ 91,781,291$ 9,593,91 5$ 101,375,20 6$ 103,657,36 0$ 5,569,40 5$ 109,226,76 5$ (7,851,559) $ Measure U 1,152,419 27,341,42 0 - 27,341,42 0 28,912,28 3 9,94 7 28,922,23 0 (428,391) Total General Funds 1,152,418 119,122,711 9,593,915 128,716,626 132,569,643 5,579,352 138,148,995 (8,279,951)
ENTERPRISE FUNDS
Water Resources 140,278,57 3 72,869,729 72,869,729 119,641,46 2 1,774,079 121,415,541 91,732,761 Solid Waste 19,037,05 2 40,099,05 0 40,099,05 0 41,295,91 3 1,615,30 4 42,911,21 7 16,224,88 5 Public Transit (9,301,888) 19,195,92 6 19,195,92 6 18,545,261 390,923 18,936,18 4 (9,042,146) Radio 6,597,741 1,684,439 1,684,439 850,55 0 35,505 886,055 7,396,12 5 Total Enterprise Funds: 156,611,477 133,849,144 - 133,849,144 180,333,186 3,815,811 184,148,997 106,311,624
SPECIAL REVENUE FUNDS
Library (0) 1,965,29 5 3,695,731 5,661,02 6 4,179,88 6 1,481,14 0 5,661,02 6 (0) Park Acq. & Dev. (Quimby) (265,083) 629,623 629,623 675,00 0 - 675,00 0 (310,460) Park Residential Development Tax 1,095,52 2 66,880 66,880 90,000 - 90,000 1,072,40 2 Economic Development 149,712 6,880 6,880 130,00 0 - 130,00 0 26,592 County Measure A 2,944,25 6 7,797,38 5 210,00 0 8,007,38 5 9,089,78 3 1,735,71 8 10,825,501 126,14 0 CDBG - Block Grant 1,862,99 3 1,565,28 3 1,565,28 3 - 268,99 0 268,99 0 3,159,28 6 SM Community TV 979,12 4 194,12 8 50,000 244,12 8 116,156 58,913 175,069 1,048,18 3 Traffic Safety 117,412 370,00 0 370,00 0 40,250 300,00 0 340,25 0 147,162 Total Special Revenue Funds 6,883,936 12,595,474 3,955,731 16,551,205 14,321,075 3,844,761 18,165,836 5,269,305 TOTAL OPERATING FUNDS 164,647,832 265,567,329 13,549,646 279,116,975 327,223,904 13,239,924 340,463,828 103,300,979
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation 21,462,60 3 4,733,351 4,733,351 18,857,00 0 - 18,857,00 0 7,338,95 4 Landscape Services (1,431,783) 5,141,89 6 2,126,99 7 7,268,89 3 6,819,399 1,960,43 0 8,779,829 (2,942,719) Parking & Lighting District 484,82 4 86,800 86,800 30,849 895 31,74 4 539,88 0 Grant Funds 1,516,57 2 - - - - - 1,516,57 2 Total Landscape Services, 22,032,216 9,962,047 2,126,997 12,089,044 25,707,248 1,961,325 27,668,573 6,452,687 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* (0) 849,79 4 849,79 4 849,79 4 - 849,79 4 (0) Gas Tax & Local Transportation (54,866) 6,497,46 7 6,497,46 7 6,117,32 8 653,039 6,770,36 7 (327,766) Developer / Grant Street Projects 8,588,229 10,743,48 0 10,743,48 0 10,693,281 - 10,693,281 8,638,42 8 Total Capital Projects Funds 8,533,362 17,240,947 849,794 18,090,741 17,660,403 653,039 18,313,442 8,310,661
INTERNAL SERVICE FUNDS
Fleet Services 13,153,01 0 13,096,139 13,096,139 8,208,64 0 469,142 8,677,78 2 17,571,36 7 Equipment 21,463,38 4 6,576,881 6,576,881 3,977,20 0 135,63 8 4,112,83 8 23,927,42 7 Insurance Funds 11,946,18 4 21,592,50 0 21,592,50 0 26,017,12 7 67,369 26,084,49 6 7,454,18 8 Total Internal Service Funds 46,562,578 41,265,520 - 41,265,520 38,202,967 672,149 38,875,116 48,952,982
RESERVE FUNDS
LEAF Fund 937,65 0 - - - - 937,65 0 Total Reserve Funds 937,650 - - - - - - 937,650 GRAND TOTAL 242,713,637 334,035,843 16,526,437 350,562,280 408,794,522 16,526,437 425,320,959 167,954,958 Resources Uses
FINANCING USESFINANCING SOURCES
TRANSFER ANALYSIS
FOR 2027-28 PROPOSED
TRANSFERS IN TRANSFERS OU T
Cost Operating Total Cost Operating Total Net
Fund Allocation Transfers Transfers Allocation Transfers Transfers Transfers
GENERAL FUND
General 6,971,81 5$ 2,622,10 0$ 9,593,91 5$ $ 5,569,40 5$ 5,569,40 5$ 4,024,51 0$ Measure U 9,94 7 9,94 7 (9,947) Total General Funds 6,971,815 2,622,100 9,593,915 9,947 5,569,405 5,579,352 4,014,563
ENTERPRISE FUNDS
Water Resources 1,774,079 1,774,079 (1,774,079) Solid Waste 1,615,30 4 1,615,30 4 (1,615,304) Public Transit 390,923 390,923 (390,923) Radio 35,505 35,505 (35,505) Total Enterprise Funds: 3,815,811 3,815,811 (3,815,811)
SPECIAL REVENUE FUNDS
Library 3,695,731 3,695,731 1,481,14 0 1,481,14 0 2,214,591 Park Acq. & Dev. (Quimby)
Park Residential Development Tax
Economic Development
County Measure A 210,00 0 210,00 0 685,71 8 1,050,00 0 1,735,71 8 (1,525,718) CDBG - Block Grant 268,99 0 268,99 0 (268,990) SM Community TV 50,000 50,000 58,913 58,913 (8,913) Traffic Safety 300,00 0 300,00 0 (300,000) Total Special Revenue Funds 3,955,731 3,955,731 2,225,771 1,618,990 3,844,761 110,970 TOTAL OPERATING FUNDS 6,971,815 6,577,831 13,549,646 6,051,529 7,188,395 13,239,924 309,722
LANDSCAPE SERVICES, MITIGATION, & GRANT FUNDS
Growth Mitigation
Landscape Services 2,126,99 7 2,126,99 7 240,203 1,720,22 7 1,960,43 0 166,56 7 Parking & Lighting District 895 895 (895) Grant Funds
Total Landscape Services, 2,126,997 2,126,997 241,098 1,720,227 1,961,325 165,672 Mitigation, & Grant Funds
CAPITAL PROJECTS FUNDS
General Fund Capital Projects* 849,79 4 849,79 4 849,79 4 Gas Tax & Local Transportation 7,039 646,00 0 653,039 (653,039) Developer / Grant Street Projects
Total Capital Projects Funds 849,794 849,794 7,039 646,000 653,039 196,755
INTERNAL SERVICE FUNDS
Fleet Services 469,142 469,142 (469,142) Equipment 135,63 8 135,63 8 (135,638) Insurance Funds 67,369 67,369 (67,369) Total Internal Service Funds 672,149 672,149 (672,149)
RESERVE FUNDS
LEAF Fund
Total Reserve Funds
GRAND TOTAL 6,971,815 9,554,622 16,526,437 6,971,815 9,554,622 16,526,437