FY2024-25 Adopted Budget Summary for Funds 337A, 337L, 337M, and 337N

FY 2024 FY 2024- -25 Adopted Budget for 25 Adopted Budget for Funds 337A , 337L, 337M, AND 337N Funds 337A , 337L, 337M, AND 337N MID YEAR BUDGET STATUS

INTRODUCTION

FY2024-25 ADOPTED BUDGET SUMMARY GENERAL FUND 337A GENERAL FUND REVENUE TOTAL: 337A Carry-over Fund Balance: Transfer to Reserve: Taxes: Use of Money/Property: Intergovernmental: Charges for Service: Other Revenue: GENERAL FUND EXPENDITURES TOTAL: 337A Operations: Salaries/Benefits: Services & Supplies: 7,324,337 846,079 -55,000 2,777,354 1,679,486 1,064,254 689,500 322,664 7,324,337 5,884,976 3,510,770 2,374,206 C-I-P: Capital Equip: Interfund Chgs - OP Transfer Contingency: 834,361 105,000 0 500,000 Total: 7,324,337 Total: 7,324,337

GENERAL FUND 337A MAIN REVENUE CATEGORIES AND SUMMARIES MID YEAR BUDGET STATUS FY2024-25 ACT YE 2023-24 MID YR 2023-24 ADOPTED 2024-25 MID YR 2024-25 MID YR % ACCT NO ACCT TITLE 9100'S PROPERTY TAXES 2,671,620 2,777,354 55% 1,478,230 1,540,140 9400'S USE OF MONEY/PROPERTY 1,588,786 1,679,486 48% 762,662 799,349 9500'S INTERGOVERNMENTAL 113,288 1,064,254 -31% (228,786) (324,679) 9600'S CHARGES FOR SERVICE 668,247 689,500 47% 268,068 325,649 9700'S MISC REVENUE 40,404 -46% (601,638) 322,664 (147,751) 9800'S GAIN ON FIXED ASSET (SURPLUS SALES) 7,100 - - 0 - BUDGET TOTAL FUND BALANCE 5,089,446 1,324,735 (55,000) 6,359,181 74% 100% 100% 40.74% 1,678,536 1,324,736 (55,000) 2,948,272 6,533,258 846,079 (55,000) 7,324,337 2,192,708 846,079 (55,000) 2,983,787 TRNSFR TO/FRM REST RESERVE -EQUIP TOTAL PROJECTION

GENERAL FUND 337A MAIN EXPENSE CATEGORIES AND COMPARISONS MID YEAR BUDGET STATUS FOR FY2024-25 ACT YE 2023-24 MID YR 2023-24 ADOPTED 2024-25 MID YR 2024-25 MID YR % ACCT NO ACCT TITLE 1000'S SALARIES & EE BENEFITS 3,039,020 3,510,770 47% 1,509,558 1,652,851 2000'S SERVICES & SUPPLIES 2,133,245 2,374,206 57% 1,196,162 1,349,257 4000'S CIP PROGRAM 431,111 834,361 25% 227,573 208,116 4301 EQUIPMENT 81,330 105,000 95% 65,220 100,238 5995 INTERFUND REIM (171,603) 7900'S CONTINGENCY - 500,000 0% - - 5,513,103 7,324,337 45% 2,998,513 3,310,462

CAPITAL EQUIPMENT & IMPROVEMENT PROJECTS GENERAL FUND 337A FY2024-25 2QT UPDATE ADOPTED BUDGET FY2022-23 SPENT/ COMMITTED BALANCE STATUS ACCOUNT/DESCRIPTION COMMENTS 43430110 - CAPITAL EQUIPMENT 4,762Rebudget from FY2023-34; Ordered $100,238.35 Large Mower 105,000 100,238.34 ordered $100,238.35; Complete 42420100 - STRUCTURES & IMPROVEMENTS Door & Hardward Replacements (088F)* LSCC - KHO SJ Garfield House HVAC Miscellaneous Project(s) - Prospective Donations (GF) Total Structures & Improvements: 18,215 25,000 88,215 45,000 45,000 No change -38 0 New item 25,000 Used for Small Projects-Donations 69,963 FY2023-24 Budget - final invoice Complete - 37.50 18,215.00 0.00 18,252.50 42420200 - OTHER IMPROVEMENTS Cardinal Oaks Parking Lot (ARPA) CP Tennis Courts Improvement (088F) Booster Pumps (088F) @ DC & Glancy Electronic Reader Board at Carmichael Park (088F) CP Skatepark Rendering & Cost Estimate (337I) SJ - Post & Cable Fence at Jensen Gardens (088F) BB Courts Improvement - O'Donnell & Patriots (337I) Design submitted to County Complete 325,000 50,742 325,000 Rebudget - ARPA Funding 0 Rebudget - LED Lighting 50,742.00 37,456.60 22,840.61 35,469.01 26,100.00 17,255.00 152,828 92,531 Rebudget - Quimby/in-lieu fees 1st Installment 35,469 35,000 25,840 28,267 0 Rebudget - Quimby/in-lieu fees 8,900 Rebudget - Park Impact Fees 8,585 No change 28,267 New items Complete Complete Complete District wide Improvements (337I) 68,000 68,000Prior AB required; for NEW IMP ONLY 25,000 Used for Small Projects-Donations 556,282 Miscellaneous Project(s) - Prospective Donations GF** Total Other Improvements: 25,000 746,146 189,863.22 TOTAL CIP: 834,361 208,115.72 626,245 TOTAL CAPITAL EQUIP & CIP BUDGETED FY2024-25: 939,361 308,354 631,007

2022 GO BONDS, SERIES 2023 CAPITAL PROJECTS FUND 337L (TAX EXEMPT & TAXABLE) Commitment Item Budget Actual Encumbrance Available % Available 42420100 BUILDINGS 2,655,949.00 420,165.89 2,235,783.11 84.18 42420200 STRUCTURES 6,786,217.00 425,714.16 6,360,502.84 93.73 * 42 - Buildings 9,442,166.00 845,880.05 8,596,285.95 91.04 ** Expenditure accounts 9,442,166.00 845,880.05 8,596,285.95 91.04 94941000 INTEREST INCOME 410,236.00- 84.00 410,320.00- 100.02 * 94 - REVENUE FROM USE OF M 410,236.00- 84.00 410,320.00- 100.02 ** REVENUE ACCOUNTS 410,236.00- 84.00 410,320.00- 100.02 *** Total 9,031,930.00 845,964.05 8,185,965.95 90.63 FY2024-25 Expenses to 12/31/2024: $471,143 A-1 (Tax Exempt) $374,737 A-2 (Taxable)

2022 GO BONDS, SERIES 2023 DEBT SERVICE FUND 337M (TAX EXEMPT) Object Level 30321000 INTEREST EXPENSE * 30 - OTHER CHARGES 79790100 CONTINGENCY APPR * 79 - Appropriation for Con ** Expenditure accounts 91910100 PROP TAX CUR SEC 91910200 PROP TAX CUR UNS 91910300 PROP TAX CUR SUP 91910400 PROP TAX SEC DEL 91910500 PROP TAX SUP DEL 91910600 PROP TAX UNITARY 91914000 PROP TAX PENALTI * 91 - TAXES 94941000 INTEREST INCOME * 94 - REVENUE FROM USE OF M 95952200 HOME PROP TAX RE * 95 - INTERGOVERNMENTAL REV ** REVENUE ACCOUNTS *** Total Budget Actual Available % Available 0 0 134,000 134,000 -134,000 -134,000 345,492 345,492 211,492 -62,118 345,492 345,492 345,492 -62,118 0 0 100.00 100.00 61.21 100.00 134,000 0 0 0 0 0 -744 -744 573 41 -768 100.00 0 0 -573 -41 -768 0 0 100.00 0 0 -63,630 -7,800 -7,800 -527 -527 -71,957 273,535 -614 -63,016 85,540 85,540 -527 -527 21,997 233,489 99.03 -93,340 -93,340 1,096.66- 1,096.66- 100.00 100.00 30.57- 85.36 0 0 -93,954 40,046 Interest only payment made. Property Tax Levy: FY2024-25: $6.20 per $100k AV

2022 GO BONDS, SERIES 2023 DEBT SERVICE FUND 337N (TAXABLE) Commitment Item 30321000 INTEREST EXPENSE 30322000 BOND/LOAN REDEMP 30323000 LEASE OBLIG RETI * 30 - OTHER CHARGES 79790100 CONTINGENCY APPR * 79 - Appropriation for Con ** Expenditure accounts 91910100 PROP TAX CUR SEC 91910200 PROP TAX CUR UNS 91910300 PROP TAX CUR SUP 91910400 PROP TAX SEC DEL 91910500 PROP TAX SUP DEL 91910600 PROP TAX UNITARY 91914000 PROP TAX PENALTI * 91 - TAXES 94941000 INTEREST INCOME * 94 - REVENUE FROM USE OF M 95952200 HOME PROP TAX RE * 95 - INTERGOVERNMENTAL REV ** REVENUE ACCOUNTS *** Total Budget Actual Available % Available 235,563 126,320 690,000 109,243 -690,000 690,000 109,243 897,961 897,961 1,007,204 -925,182 46.38 0 690,000 925,563 897,961 897,961 1,823,524 -925,182 0 100.00 11.80 100.00 100.00 55.23 100.00 816,320 0 0 816,320 0 0 0 0 0 -11,417 -11,417 8,812 100.00 0 0 -8,812 -627 627 -11,797 0 0 -11,797 100.00 0 0 -948,396 -13,000 -13,000 -8,090 -8,090 -969,486 854,038 -9,439 -294 -294 -938,957 -12,706 -12,706 -8,090 -8,090 -959,753 47,451 99.00 97.74 97.74 100.00 100.00 99.00 5.56 0 0 -9,733 806,587 Interest and Principal payment made. Property Tax Levy for FY2024-25: $6.20 per $100 AV

2022 GO BOND, SERIES 2023 RESTRICTED ASSET FUND 52L0 (TAX EXEMPT) Balance Sheet Item 101000 CASH IN TREASURY-DP 101200 CASH IN TREASURY-WIRE TRANSFERS 102000 CASH IN TREAS-JOURNAL VOUCHERS 109000 CASH IN TREAS-SPL * Cash in Treasury 1300000 ACCRUED INTEREST RECEIVABLE * Accrued Interest Receivable 2300000 INVESTMENTS * Investments ** Total Assets 5150000 CLAIMS PAYABLE * Claims Payable 5506607 CONSTRUCTION 5506614 INVESTMENT ERNS * Deposits from Others ** Total Liabilities *** Total Liabilities & Equity + Other Accts Begining Balance Period Debits 5,002,000 Period Credits Ending Balance 36,697,000 -35,862,366 17,623 -214,437 637,820 0 41,699,000 -40,561,816 17,623 -214,437 940,369 0 0 0 -4,699,451 0 0 5,002,000 -4,699,451 0 0 0 0 0 0 0 0 4,945,165 4,945,165 5,582,985 4,699,451 4,699,451 9,701,451 4,699,451 4,699,451 -4,945,165 -4,945,165 -9,644,616 -4,699,451 -4,699,451 4,699,451 4,699,451 5,639,820 0 0 0 0 -5,145,563 -437,422 -5,582,985 -5,582,985 -5,582,985 0 0 0 0 -5,145,563 -494,257 -5,639,820 -5,639,820 -5,639,820 -56,835 -56,835 -4,756,286 -4,756,286 4,699,451 4,699,451 Interest earnings reflected at 12/31/2025: $494,257 Reinvested $4,500,000 in January 2025 @ 4.294% US Treasury Yield, maturing in April 2025.

2022 GO BOND, SERIES 2023 RESTRICTED ASSET FUND 52M0 (TAXABLE) Balance Sheet Item 101000 CASH IN TREASURY-DP 101200 CASH IN TREASURY-WIRE TRANSFERS 102000 CASH IN TREAS-JOURNAL VOUCHERS 109000 CASH IN TREAS-SPL * Cash in Treasury 1300000 ACCRUED INTEREST RECEIVABLE * Accrued Interest Receivable 2300000 INVESTMENTS * Investments ** Total Assets 5150000 CLAIMS PAYABLE * Claims Payable 5506607 CONSTRUCTION 5506614 INVESTMENT ERNS * Deposits from Others ** Total Liabilities *** Total Liabilities & Equity + Other Accts Begining Balance Period Debits 3,803,000 Period Credits Ending Balance 32,069,420 -30,923,904 28,266,420 -27,274,162 35,377 -533,571 494,064 0 0 0 0 -3,649,742 0 0 35,377 -533,571 647,322 3,803,000 -3,649,742 0 0 0 0 0 0 0 0 3,759,788 3,759,788 4,253,853 3,649,742 3,649,742 7,452,742 3,649,742 3,649,742 -3,759,788 -3,759,788 -7,409,530 -3,649,742 -3,649,742 3,649,742 3,649,742 4,297,064 0 0 0 0 -3,900,849 -353,004 -4,253,853 -4,253,853 -4,253,853 0 0 0 0 -3,900,849 -396,215 -4,297,064 -4,297,064 -4,297,064 -43,212 -43,212 -3,692,953 -3,692,953 3,649,742 3,649,742 Interest earnings reflected at 12/31/2024: $396,215 Reinvested $3,650,000 in January 2025 @ 4.294% US Treasury Yield, maturing in April 2025.

CONCLUSION NEXT STEPS: Preparation of Proposed Recommended Budget for FY2025-26 Budget Committee Meeting will be scheduled for March 5, 2025 Budget Recommendation at: Advisory Board Regular Meeting on March 20, 2025 Submission to County the week of March 24, 2025 Budget Hearings Board of Supervisors June 2025