City of Irvine - Fiscal Year 2023-25 Adopted Budget

REVENUE & EXPENDITURE ASSUMPTIONS

SUMMARY OF GENERAL FUND RESOURCES

Table 1 summarizes and compares FY 2018-19 to FY 2021-22 actual General Fund resources, FY 2022-23 adjusted budget, FY 2023-24 and FY 2024-25 adopted resources, and FY 2025-26 to FY 2027-28 forecasted resources.

Table 1: General Fund Resources

2018-19 Actual

2019-20 Actual

2020-21 Actual

2021-22 Actual

2022-23 Adjusted

2023-24 Adopted

2024-25 Adopted

2025-26 Forecast

2026-27 Forecast

2027-28 Forecast

Property Tax

71,233,650 76,376,791

80,796,199

85,209,426 88,116,679 84,008,307 84,599,625 13,749,850 14,768,352

93,711,819 97,919,816 91,934,858 95,312,227 17,741,311 19,111,419

102,641,074 107,195,831 98,171,594 101,116,742 20,379,455 21,679,523

111,997,942 104,150,244 23,925,059

Sales Tax Hotel Tax

69,597,037

64,855,382 68,259,797

16,463,350 12,383,346

5,787,417

Program & Service Fees Miscellaneous and Other Franchise Tax Utility Users Tax

11,155,498 8,122,322

5,712,253 11,595,994

12,066,014 12,823,383

13,077,502 13,208,277

13,340,360 13,473,763

9,577,478 10,147,033

7,961,940

10,070,389 11,985,038

11,605,991 11,609,367

11,706,440 11,804,903 11,060,903 11,171,512

11,904,778 11,283,227

9,125,631 4,627,907

8,954,033 9,160,380

9,673,253

8,853,947 10,746,766 4,857,890 6,254,905

4,594,133

4,775,611 5,348,707

6,366,906 6,452,859

6,539,973 6,628,262

Documentary Transfer Tax

4,385,316 3,460,999

4,671,009

4,860,834 3,611,400

3,936,079 4,027,003

4,107,543 4,189,694

4,273,488

Hotel Improvement District Subtotal Revenues

4,115,837 3,095,837 200,281,706 191,989,874 4,613,134 3,707,580

1,446,855 3,437,471 188,571,460 227,954,231 5,808,582 67,941,740 194,380,042 295,895,971

3,486,417 1,108,832 232,345,362 249,863,944 3,004,775 3,601,258 235,350,137 253,465,202

1,194,464 1,273,716

1,354,970 1,495,316

259,570,093

269,001,861 278,393,508 3,841,846 3,897,483

289,132,079

Transfers In

3,787,300

3,954,233

Total Resources

204,894,840

195,697,454

263,357,393 272,843,707

282,290,990 293,086,312

In FY 2023-24 and FY 2024-25, General Fund Operating Revenues are anticipated to increase 7.7 and 3.9 percent, respectively. The increase in operating revenues is due primarily to continued growth in property, sales, and hotel tax offset by 75 percent transfer of Hotel Improvement District revenue to a special fund. The following chart illustrates the composition of the City’s General Fund re sources projected for FY 2023- 24.

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FY 2023-25 Adopted Budget

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