Non-Recurring Revenues and Resources Non-recurring revenues consist of one-time or irregular resources that are not expected to support ongoing City operations on a continuing basis. These revenues can vary significantly from year to year depending on the timing of property sales, grants, settlements, interfund repayments, and other unique transactions. Because they are not considered part of the City’s recurring revenue base, they are generally evaluated separately from ongoing revenues when assessing the long-term structural balance of the General Fund. External non-recurring revenues include proceeds from property sales, one-time grant funding such as the American Rescue Plan Act (ARPA), and non-recurring settlement proceeds. These revenues can provide substantial resources in a given year but are dependent on specific transactions or outside funding opportunities and therefore not assumed to continue in future periods. Internal non-recurring revenues consist primarily of non-recurring transfer from the Land Sale Proceeds Fund, and repayments and returns of General Fund advances from the Water Enterprise Fund and other City funds. As these revenues generally represent the recovery or reallocation of previously committed City resources, they are non-recurring in nature. Of the $17 million FY 2026-27 non-recurring budget, there is a $11 million non-recurring transfer from the Land Sale Proceeds Fund that is intended to support the General Fund’s reserve level.
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