The City of Manteca’s general fund — that covers the cost of day-to-day municipal operations such as police, fire, and streets upkeep — spent 3 percent less than budgeted and collected 2 percent more in revenue in the fiscal year ending June 30.

General fund revenues reached $82.9 million, or 102% of budget, while expenditures came in at $86.4 million, or 97% of budget.

Expenditures exceeded revenues by $3.5 million.
But since the amended budget anticipated a difference of approximately $8.2 million, the general fund for the last fiscal year performed $4.7 million better than budgeted overall.

And to be clear, had the gap projected materialized it would have been covered 100 percent by reserves which is why last year’s budget met the definition of being a balanced budget.

The trend underscores the city’s efforts to bring annual expenditures in line with annual revenues.

The data was shared in the Fourth Quarter Budget Update and Financial Performance Summary for the period ending June 30, 2026 presented to the City Council on Tuesday night.

The rundown of general fund revenues:

*Property Taxes and Assessments — $33.7 million (107%). Revenue exceeded budget by $2.2 million and was approximately $3.4 million higher than the prior year.

*Sales Tax — $18.7 million (94%). Collections finished a $1.2 million below budget and $0.8 million below the prior year.

*Other Taxes — $10.6 million (83%). Revenue was $2.1 million below budget and $1.3 million below the prior year.

*Licenses and Permits — $2.0 million (101%). Activity finished essentially on budget and modestly above the prior year.

*Charges for Services — $9.0 million (91%). Collections were $0.8 million below budget and $1.0 million below the prior year.

*Fines and Forfeitures — $1.4 million (72%). Revenue remained below budget but was substantially higher than the prior year.

*Investment Earnings — $1.1 million (68%). Earnings were $0.5 million below budget and below the prior year's unusually strong results.

The rundown of general fund expenditures

*Personnel Services — $49.4 million (97%). Spending was $1.6 million below the amended budget.

*Professional Services — $8.9 million (85%). Spending was $1.5 million below budget.

*Supplies —$18.1 million (91%). Spending was $1.7 million below budget.

*Capital Outlay — $5.1 million (395%). The total includes capital acquisition and financing activity recorded at year-end and should be considered together with Other Financing Sources. *Capital Improvements —$1.9 million (50%). The remaining budget primarily reflects the timing of multi-year projects and carryforward appropriations.

A summary of other major funds:

*Measure Q (Fund 105) — Revenues totaled $16.5 million (117%) and expenditures totaled $9.0 million (70%). Sales tax receipts exceeded budget, while remaining expenditure authority is largely associated with public safety, equipment, infrastructure, and other multi-year uses.

*Recreation (Fund 200) — Revenues totaled $2.0 million (119%) and expenditures totaled $2.0 million (105%). Revenue includes the completed $1.1 million General Fund transfer; program charges also exceeded budget.

*Measure M Public Safety Tax (Fund 320) — Revenues totaled $10.8 million (107%) and expenditures totaled $11.1 million (96%). Revenue and spending finished close to their respective budgets.

*Development Services (Fund 340) — Revenues totaled $9.7 million (118%) and expenditures totaled $7.5 million (52%). Permit, service-charge, and investment revenues exceeded budget, while professional services and capital spending were below appropriations.

*Gas Tax and Street Improvement (Fund 420) —Revenues and expenditures each totaled approximately $3.9 million, representing 77% and 88% of budget, respectively. The revenue percentage reflects lower-than-budgeted transfer-in activity.

*Gas Tax and Street Improvement SB1 (Fund 425) — Revenues totaled $2.8 million (113%) and expenditures totaled $3.9 million (43%). The remaining expenditure budget is primarily related to the timing of capital improvement projects.

*Measure K (Fund 440) — Revenues totaled $8.0 million (99%) and expenditures totaled $6.3 million (58%). Revenue finished near budget, while capital project spending remained below appropriations due to project timing.

*Fire Facilities Fees (Fund 530) — Revenues totaled $1.9 million (129%) and expenditures totaled $0.5 million (14%). Fee and investment earnings exceeded budget, while capital and facility spending remained below appropriations.

*Government Facilities Fees (Fund 540) — Revenues totaled $7.2 million (131%) and expenditures totaled $3.1 million (34%). Service-charge and investment revenue exceeded budget, while major facility project spending remained in progress.

*Golf Course (Fund 620) — Revenues totaled $3.0 million (119%) and expenditures totaled $1.8 million (83%). Revenue includes the completed $1.0 million General Fund transfer; golf service charges also exceeded budget.

*Sewer Operation and Maintenance (Fund 640) — Revenues totaled $29.9 million (104%). Reported net expenditures were negative $0.2 million because a $38.3 million noncash capital asset adjustment offset approximately $38.1 million of operating, debt, and capital activity. The negative total does not represent negative cash spending.

*Solid Waste (Fund 660) — Revenues totaled $29.1 million (119%) and reported expenditures totaled $26.5 million (83%). Service charges exceeded budget; reported expenditures also include a negative $3.1 million year-end capital asset adjustment.

*Water Operation and Maintenance (Fund 680) — Revenues totaled $30.5 million (92%) and reported expenditures totaled $15.3 million (53%). Reported expenditures include a negative $10.8 million noncash capital asset adjustment; before that adjustment, expense classifications totaled approximately $26.1 million.

To contact Dennis Wyatt, email dwyatt@mantecabulletin.com

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