In the fund financial statements, reserves segregate portions of fund balances that are either not available or have been earmarked for specific purposes. The various reserves established as of June 30, 2025, were as follows:
| Special Revenue Funds | Capital Projects Fund | Other Governmental Funds | Total | ||||
| General | Prop A Fire Tax | Housing Asset Fund | Housing Authority | Restricted Capital Project Fund | |||
| Nonspendable | |||||||
| Inventory | $ 3,642 | $ - | $ - | $ - | $ - | $ - | $ 3,642 |
| Prepaid costs and deposits | 1,019,785 | - | 600 | - | 1,106 | 75,239 | 1,096,730 |
| Notes and loans | 940,978 | - | - | - | - | - | 940,978 |
| Advances | 709,000 | - | - | - | - | - | 709,000 |
| Total nonspendable | 2,673,405 | - | 600 | - | 1,106 | 75,239 | 2,750,350 |
| Restricted | |||||||
| Capital projects | - | - | - | - | 44,357,695 | 34,049,822 | 78,407,517 |
| Debt service | - | - | - | - | - | 163,255 | 163,255 |
| Low income housing | - | - | 53,769,292 | 6,494,797 | - | 4,872,533 | 65,136,622 |
| Public facilities | - | - | - | - | - | 9,968,763 | 9,968,763 |
| Public safety | - | 27,231,870 | - | - | - | 45,330 | 27,277,200 |
| Special programs | - | - | - | - | - | 3,733,017 | 3,733,017 |
| Street related purposes | - | - | - | - | - | 4,412,243 | 4,412,243 |
| Total restricted | - | 27,231,870 | 53,769,292 | 6,494,797 | 44,357,695 | 57,244,963 | 189,098,617 |
| Committed | |||||||
| Capital asset replacement | - | - | - | 11,875,488 | - | - | 11,875,488 |
| Capital improvement projects reserve | 11,342,033 | - | - | - | - | - | 11,342,033 |
| Facilities maintenance reserve | 6,961,265 | - | - | - | - | - | 6,961,265 |
| Liability reserve | 4,000,000 | - | - | - | - | - | 4,000,000 |
| Other fund stability reserve | 7,961,507 | - | - | - | - | - | 7,961,507 |
| Emergency/contingency reserve | 19,359,007 | - | - | - | - | - | 19,359,007 |
| Employment benefits reserve | 10,697,122 | - | - | - | - | - | 10,697,122 |
| Equipment replacement reserve | 2,994,711 | - | - | - | - | - | 2,994,711 |
| Energy loan program | - | - | - | - | - | 1,966,005 | 1,966,005 |
| Total committed | 63,315,645 | - | - | 11,875,488 | - | 1,966,005 | 77,157,138 |
| Assigned | |||||||
| General fund operating reserve | 17,893,816 | - | - | - | - | - | 17,893,816 |
| Community contingency | 444,000 | - | - | - | - | - | 444,000 |
| Capital projects | - | - | - | - | - | 21,171,489 | 21,171,489 |
| Special programs | - | - | - | - | - | 995,033 | 995,033 |
| Street related purposes | - | - | - | - | - | 4,836,880 | 4,836,880 |
| Total assigned | 18,337,816 | - | - | - | - | 27,003,402 | 45,341,218 |
| Unassigned | 36,378,597 | - | - | - | - | - | 36,378,597 |
| Total fund balances (deficits) | $120,705,463 | $27,231,870 | $53,769,892 | $18,370,285 | $44,358,801 | $ 86,289,609 | $350,725,920 |