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<br />Estimated Spendable Fund Balance Summary
<br />Fiscal Year 2025-2026
<br />Fund FY 25-26
<br />Revenues
<br />FY 25-26
<br />Transfers In
<br />FY 25-26 Total
<br />Resources
<br />FY 25-26
<br />Expenditures
<br />FY 25-26
<br />Transfers Out
<br />FY 25-26
<br />Total Uses
<br />Change in Fund
<br />Balance
<br />Estimated Ending
<br />Fund BalanceNumber Fund Name Beginning Balance1
<br />CAPITAL PROJECT FUNDS
<br />032
<br />041
<br />048
<br />058
<br />059
<br />147
<br />203
<br />225
<br />313
<br />314
<br />417
<br />418
<br />607
<br />991
<br />MEASURE M-STREET CONSTRUCTION
<br />TRANSP SYS IMPR AREA A-2
<br />TRANSIT ZONING CODE
<br />RESIDENTIAL STREET IMPROVEMENT
<br />SELECT STREET CONSTRUCTION
<br />STREET SAFETY PROGRAM
<br />LOCAL DRAINAGE AREA NO 3
<br />LOCAL DRAINAGE AREA V
<br />RESIDENTIAL DEVELOP DISTRICT 3
<br />RESIDENTIAL DEVELOP DISTRICT 4
<br />CDA INCLUSIONARY HOUSING FEE
<br />CDA CAPITAL PROJECTS
<br />11,091,255
<br />716,996
<br />219,277
<br />2,327,505
<br />9,513,660
<br />(998,867)
<br />775,940
<br />408,502
<br />726,001
<br />47,164
<br />4,384,444
<br />148,618
<br />14,628,320 -
<br />-
<br />-
<br />-
<br />14,628,320 (16,512,210)
<br />(716,000)
<br />(219,280)
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />(16,512,210)
<br />(716,000)
<br />(219,280)
<br />(1,883,890)
<br />(716,000)
<br />(219,280)
<br />99,660
<br />(9,311,570)
<br />-
<br />(450,000)
<br />(408,510)
<br />(200,000)
<br />(115,000)
<br />(2,451,020)
<br />1,940
<br />(943,440)
<br />(2,370,680)
<br />(18,967,790)
<br />9,207,365
<br />996-
<br />-
<br />-
<br />-(3)
<br />655,000 655,000
<br />14,187,120
<br />2,754,220
<br />(555,340)(555,340)2,427,165
<br />202,090
<br />(998,867)
<br />325,940
<br />(8)
<br />526,001
<br />(67,836)
<br />1,933,424
<br />150,558
<br />3,317,917
<br />4
<br />-14,187,120 (23,498,690)
<br />(2,754,220)
<br />(450,000)
<br />(408,510)
<br />(200,000)
<br />(23,498,690)
<br />(2,754,220)
<br />(450,000)
<br />(408,510)
<br />(200,000)
<br />2,754,220 -
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />(115,000)-
<br />(12,250)
<br />-
<br />(11,960)
<br />-
<br />(115,000)
<br />121,500
<br />1,501,940
<br />432,000
<br />-
<br />121,500
<br />1,501,940
<br />432,000
<br />-
<br />(2,560,270)
<br />(1,500,000)
<br />(1,363,480)
<br />(2,370,680)
<br />(53,223,680)
<br />(2,572,520)
<br />(1,500,000)
<br />(1,375,440)
<br />(2,370,680)
<br />(53,247,890)
<br />HOUSING AUTHORITY LMIHF
<br />TRAN SYS IMP AUT AREA A
<br />4,261,357
<br />2,370,684
<br />35,992,537Capital Project Funds Total 20,092,980 14,187,120 34,280,100 (24,210)17,024,747
<br />DEBT SERVICE FUNDS
<br />404
<br />406
<br />COSA 2014 LEASE FINANCING
<br />2021 PENSION OBLIGATION BONDS
<br />8
<br />13,785
<br />13,792
<br />-
<br />-
<br />-
<br />730,550
<br />15,231,410
<br />15,961,960
<br />730,550
<br />15,231,410
<br />15,961,960
<br />(730,540)
<br />(15,472,740)
<br />(16,203,280)
<br />-
<br />-
<br />-
<br />(730,540)
<br />(15,472,740)
<br />(16,203,280)
<br />10
<br />(241,330)
<br />(241,320)
<br />18
<br />(227,545)
<br />(227,528)Debt Service Funds Total
<br />GRAND TOTAL - ALL FUNDS $336,585,996 $775,196,830 $64,020,620 $839,217,450 $(819,321,190)$(64,020,620)$(883,341,810)$(44,124,360)$292,461,636
<br />1 The Beginning Balance is based on the assumption that the approved FY24–25 revenue and expenditure budgets are fully realized—that is, all revenues will be collected and all expenditures will be spent. Therefore, any anticipated revenue surpluses or deficits, as well as expenditure
<br />savings at FY24–25 year-end, are not yet reflected. As a result, the FY25–26 Estimated Ending Fund Balance may temporarily show a net deficit, which is expected to rebalance during FY25–26. Additionally, due to the timing of reimbursements for grants that follow cycles different from
<br />the City’s fiscal year, there may also be a temporary net deficit in the FY25–26 Estimated Ending Fund Balance.
<br />2 The General Fund includes funding set aside for the Pension Stabilization Trust.
<br />*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
<br />054).
<br />25
<br />
<br />
<br />City Council 21 – 38 6/17/2025
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