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HomeMy WebLinkAboutG.15 - Mid-Year & Year-End Jun2026CITY OF GRAND TERRACE MID-YEAR & YEAR-END BUDGET REVIEWFebruary 10, 2026 2030 VISION •Goal #1: Ensuring our Fiscal Viability through the continuous monitoring of revenues & expenditures against approved budget allocations. 2 PURPOSE OF REVIEW •Mid-Year actuals & Year-end projections; •Proposed budget adjustments for the current year, if any; 3 MID-YEAR ACTUALS DECEMBER 31, 2025 FY2025-26 ACTUAL REVENUES AS OF 12-31-2025 9 As of December 31, 2025, General Fund operating revenues received were $3,874,928, or 44.5% of the approved budget of $8,710,104. General Fund operating expenditures through December 31, 2025 were $3,978,689, which represents 43.8% of the approved expenditures of $9,075,851. The approved expenditures includes $173,351 that was carried over from the prior fiscal year. 9 Approved Budget DEC-2025 Monthly Actuals REVENUES $8,710,104 $3,874,928 EXPENDITURES (9,075,851)(3,978,689) NET ($365,747) ($103,761) REVENUE & EXPENDITURES AS OF 12 -31-2025 YEAR-END PROJECTIONS FY2025-26 PROJECTED REVENUES 9 As of January 31, 2022, General Fund operating revenues received were $4,139,414, or 47.8% of the approved budget of $8,654,269. General Fund operating expenditures through January 31, 2022 are $3,617,338, which represents 53% of the approved expenditures of the approved budget of $6,822,395. With 58% of the fiscal year elapsed through January, this shows a positive result of $339,651 against expected budget of $3,956,989. REVENUES Approved Budget Year-end Projection 2017-18 Actuals Year-end vs. Appr Budget Property Tax $1,980,000 $1,976,300 $1,799,310 $(3,700) Residual Receipts - RPTTF 1,090,000 1,091,100 1,125,223 1,100 Residual Receipts - Housing 60,000 0 0 (60,000) Franchise Fees 524,300 515,000 510,761 (9,300) Licenses, Fees & Permits 419,415 376,080 432,805 (43,335) Sales Tax 770,000 770,000 773,093 0 Other revenues 310,100 285,200 372,146 (24,900) Proceeds - Sale of Property 80,000 80,000 0 0 Waste Water Receipts 300,000 318,350 300,000 18,350 OPERATING REVENUES $5,533,815 $5,412,030 $5,313,338 $(121,785) REVENUES Approved Budget DEC-2025 Monthly Actuals Year-End Projection Variance (Year-end vs. Budget) Property Tax $5,190,000 $2,247,450 $6,478,224 1,288,224 Franchise Fees 675,000 158,386 708,466 33,466 Licenses, Fees & Permits 505,320 261,972 470,389 (34,931) Sales Tax 1,600,000 445,483 1,372,683 (227,317) Charges for Services 132,500 29,239 47,914 (84,586) Fines & Forfeitures 41,000 12,149 21,591 (19,409) Miscellaneous 33,624 12,695 12,696 (20,928) Use of Money & Property 72,660 200,463 331,830 259,170 Intergovernmental Rev/Grants 58,500 25,291 43,791 (14,709) Proceeds from Sale of Prop 0 0 0 0 Transfers In 0 0 0 0 Waste Water Receipts 401,500 481,800 481,800 80,300 TOTAL REVENUES $8,710,104 $3,874,928 $9,969,384 $1,259,280 9 FY2025-26 PROJECTED EXPENDITURES EXPENDITURES Approved Budget DEC-2025 Monthly Actuals Year-end Projection Year-end vs. Appr Budget City Council $110,522 $52,019 $109,088 $1,434 City Manager 1,014,832 464,259 1,133,739 (118,907) City Clerk 309,618 153,201 305,113 4,505 City Attorney 207,500 105,888 294,888 (87,388) Finance 838,726 276,838 759,139 79,587 Planning & Dev. Svcs.1,168,324 512,319 1,144,796 23,528 Public Works 1,537,477 682,345 1,987,845 (450,368) Law Enforcement 2,941,250 1,023,888 2,982,396 (41,146) Non-Departmental 947,602 707,932 1,246,624 (299,022) TOTAL EXPENSE $9,075,851 $3,978,689 $9,963,628 ($887,777) 9 FY2025-26 REVENUE & EXPENSE Approved Budget DEC-2025 Actuals Year-End Projection Year-end vs. Appr Budget REVENUE $8,710,104 $3,874,928 $9,969,384 $1,259,280 EXPENSE (9,075,851)(3,978,689)(9,963,628)($887,777) NET ($365,747) ($103,761) $5,756 $371,503 FY2025-26 EXPENDITURES 9 With the $887,777 in additional expenditures, the City will do the following: Law Enforcement - $84,000 Parks - $365,000 Roads - $130,000 Ballot Measure Consultant & Truck Route Survey - $126,000 Facility Improvements - $75,000 Document scanning - $18,000 Emergency Prep - $15,000 Special Events - $11,500 Improvements at the Senior Center - $4,100 Miscellaneous - $59,177 QUESTIONS?