SPECIAL REVENUE FUNDS
Asset Seizure
Fund Summary - Fund 101
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 99,459 $ 54,459 $ Revenues
Intergovernmental 17,615 $ 234,514 $ - 33,000 Interest Income 1,510 1,924 - - Miscellaneous Revenues - - - - 19,125 236,438 - 33,000
Transfers In 142,740 - - - 161,865 236,438 - 33,000
Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses 72,940 225,904 45,000 45,000 Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 72,940 225,904 45,000 45,000
Transfer Out - - - - 72,940 225,904 45,000 45,000
Changes in restricted reserves
Net Annual Activity 88,925 10,534 (45,000) (12,000) Ending Available Fund Balance 99,459 $ 54,459 $ 42,459 $ The purpose of this fund is to account for monies received from Police confiscated drug money and property.
Funds are held until final court disposition is received. The funds are then restricted for police related activities only.
AB 3229 COPS Program
Fund Summary - Fund 201
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 6,727 $ 6,727 $ Revenues
Intergovernmental 155,948 $ 156,727 $ 150,000 150,000 Interest Income - - - - Miscellaneous Revenues - - - - 155,948 156,727 150,000 150,000
Transfers In - $ - - - 155,948 156,727 150,000 150,000
Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out 155,948 150,000 150,000 150,000 155,948 150,000 150,000 150,000
Changes in restricted reserves
Net Annual Activity - 6,727 - - Ending Available Fund Balance 6,727 $ 6,727 $ 6,727 $ California state legislation (AB 3229) created the Citizens Options for Public Safety (COPS) program. These funds are used for front line law enforcement services.
Lighting and Landscape District 83-2
Fund Summary - Fund 220
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 423,765 $ 562,710 $ Revenues
Assessment 1,800,832 $ 1,852,313 $ 1,993,935 1,915,597 Interest Income 24,327 10,054 - 204,550 Miscellaneous Revenues - - - - 1,825,159 1,862,367 1,993,935 2,120,147
Transfers In - 93,707 29,046 84,554 1,825,159 1,956,074 2,022,981 2,204,701
Expenditures
Salary and Benefits 439,557 459,061 527,688 539,815 Contractual Services 319,915 44,278 338,746 415,620 Utilities 335,833 330,333 263,800 242,100 Maintenance & Repairs 74,040 478,208 135,500 108,222 Other Expenses 12,893 2,801 18,816 22,517 Cost Allocation 188,867 187,851 217,734 213,123 Capital Outlay 834,937 111,362 50,000 220,000 Loan Repayment (10 years) - 20,259 90,752 80,088 2,206,042 1,634,153 1,643,036 1,841,485
Transfer Out 238,714 255,079 241,000 291,967 2,444,756 1,889,232 1,884,036 2,133,452
Changes in restricted reserves
Net Annual Activity (619,597)$ 66,842 138,945 71,249 Ending Available Fund Balance 423,765 562,710 $ 633,959 $ The purpose of this fund is to account for Zone #1 to 10 Lighting and Lanscaping District No. 83-2 to finance the costs of landscaping and lighting public areas. The 1972 Act provides that the total cost of installation, construction, operations, maintenance and servicing of landscaping, street lighting and park and recreational facilities can be recovered by the District. Refer to the Engineer's Report.
Landscaping and Lighting Assessment District No. 83-2
Summary by Zone
Zone 1 Zone 2 Zone 3 & 4 Zone 5A Zone 5B Zone 5C Zone 6 Zone 7 Zone 8 Zo ne 9 Zone 10 Hercules by
the Bay Foxboro
The
Gems/Birds
Business
Park Commercial
Developmen
t Parcels
Village
Parkway Heights
Trees and
Flowers
Birds and
Country
Run City-Wide Total
Revenues
Assessments 92,014 84,736 113,943 90,607 50,879 31,840 94,607 113,424 194,835 89,275 1,163,987 2,120,147 General Benefit Contribution 871 617 891 1,236 277 261 631 649 1,966 1,077 21,952 30,428 92,885 85,353 114,834 91,843 51,156 32,101 95,238 114,073 196,801 90,352 1,185,939 2,150,575 Expenditures By Type
Salaries & Benefits 21,375 21,375 21,781 9,824 10,566 9,824 20,037 20,309 20,340 21,201 363,183 539,815 Contractual Services 21,242 8,742 21,864 46,642 1,000 942 20,542 11,042 76,642 31,742 525,542 765,942 Other Operating Costs 946 750 883 310 267 290 982 1,102 1,299 925 14,763 22,517 Cost Allocation - - - 5,000 2,000 2,000 - - - - 204,123 213,123 Capital Outlay - - - - - - - - - - 220,000 220,000 Loan Repayment 20,259 - 42,192 - - - 17,637 33,867 - - (54,126) 59,829 Transfers Out 26,100 20,600 28,000 20,600 11,500 16,100 24,500 31,700 51,600 27,400 - 258,100 89,922 51,467 114,720 82,376 25,333 29,156 83,698 98,020 149,881 81,268 1,273,485 2,079,326 Net Annual Results 2,963 33,886 114 9,467 25,823 2,945 11,540 16,053 46,920 9,084 (87,546) 71,249 Beginning Balance (23,341) 28,352 58,658 92,705 170,285 (17, 526) ( 167,302) 113,820 242,070 (28,374) 93,363 562,710 Ending Balance (20,378) 62,238 58,772 102,172 196,108 (14, 581) ( 155,762) 129,873 288,990 (19,290) 5,817 633,959 Victoria by the bay Lighting and Landscape District
Fund Summary - Fund 221
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance (85,114) $ (153,138) $ Revenues
Assessment 439,238 $ 452,011 $ 461,039 482,924 Interest Income 1,829 (206) - - Miscellaneous Revenues - - - - 441,067 451,805 461,039 482,924
Transfers In - $ 7,991 9,230 10,047 441,067 459,796 470,269 492,971
Expenditures
Salary and Benefits 94,395 84,408 82,652 92,214 Contractual Services 135,743 12,611 4,795 168,074 Utilities 223,939 280,692 158,500 175,000 Maintenance & Repairs 18,775 162,146 185,000 25,000 Other Expenses 509 3,114 2,854 14,054 Cost Allocation 25,487 26,455 27,692 28,000 Capital Outlay 51,127 - 50,000 55,000 Debt Service - - - - 549,975 569,426 511,493 557,342
Transfer Out 24,960 23,792 26,800 27,200 574,935 593,218 538,293 584,542
Changes in restricted reserves
Net Annual Activity (133,868)$ (133,422) (68,024) (91,571) Fund Balance
Ending Available Fund Balance (85,114)$ (153,138) $ (244,709) $ Rounded (000)
The purpose of this fund is to account for Victoria by the bay Lighting and Lanscaping District No. 2002-1 to finance the costs of landscaping and lighting public areas. The 1972 Act provides that the total cost of installation, construction, operations, maintenance and servicing of landscaping, street lighting and park and recreational facilities can be recovered by the District.
Hercules Village Lighting and Landscape District
Fund Summary - Fund 222
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Projection Proposed
Beginning Available Fund Balance 190,541 $ 151,886 $ Revenues
Assessment 150,780 $ 155,164 $ 158,265 165,779 Interest Income 4,954 (138) - - Miscellaneous Revenues - - - - 155,734 155,026 158,265 165,779
Transfers In - $ 3,224 3,874 3,982 155,734 158,250 162,139 169,761
Expenditures
Salary and Benefits 29,608 30,249 39,764 40,624 Contractual Services 52,475 4,296 4,795 56,574 Utilities 54,805 60,278 56,800 60,000 Maintenance & Repairs 49,261 64,160 78,500 20,000 Other Expenses 242 - 1,921 9,921 Cost Allocation 10,966 11,382 11,914 12,000 Capital Outlay - 5,840 - - Debt Service - - - - 197,357 176,205 193,694 199,119
Transfer Out 3,524 6,487 7,100 7,500 200,881 182,692 200,794 206,619
Changes in restricted reserves
Net Annual Activity (45,147)$ (24,442) (38,655) (36,858) Ending Available Fund Balance 190,541 $ 151,886 $ 115,028 $ The purpose of this fund is to account for Hercules Village Lighting and Lanscaping District No. 2002-2 to finance the costs of landscaping and lighting public areas. The 1972 Act provides that the total cost of installation, construction, operations, maintenance and servicing of landscaping, street lighting and park and recreational facilities can be recovered by the District.
Baywood Lighting and Landscape District
Fund Summary - Fund 223
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 225,839 $ 88,369 $ Revenues
Assessment 137,970 $ 137,970 $ 150,144 150,144 Interest Income 1,396 50 - - Miscellaneous Revenues - - - - 139,366 138,020 150,144 150,144
Transfers In - 2,750 2,515 2,613 139,366 140,770 152,659 152,757
Expenditures
Salary and Benefits 61,544 40,579 38,763 40,448 Contractual Services 42,623 2,971 4,795 44,074 Utilities 33,330 22,162 27,400 30,000 Maintenance & Repairs 7,486 40,242 40,000 1,500 Other Expenses 175 - 1,810 3,611 Cost Allocation 10,549 10,949 11,461 11,000 Capital Outlay 22,305 850 163,500 - Debt Service - - - 14,700 178,012 117,753 287,729 145,333
Transfer Out 2,835 2,289 2,400 2,700 180,847 120,042 290,129 148,033
Changes in restricted reserves
Net Annual Activity (41,481)$ 20,728 (137,470) 4,724 Ending Available Fund Balance 225,839 $ 88,369 $ 93,093 $ The purpose of this fund is to account for Baywood Lighting and Lanscaping District No. 2004-1 to finance the costs of landscaping and lighting public areas. The 1972 Act provides that the total cost of installation, construction, operations, maintenance and servicing of landscaping, street lighting and park and recreational facilities can be recovered by the District.
Bayside Lighting and Landscape District
Fund Summary - Fund 224
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 115,787 $ 161,395 $ Revenues
Assessment 132,022 $ 140,467 $ 143,268 150,078 Interest Income 3,375 (476) - - Miscellaneous Revenues - - - - 135,397 139,991 143,268 150,078
Transfers In - 1,442 1,634 2,284 135,397 141,433 144,902 152,362
Expenditures
Salary and Benefits 23,047 28,923 21,909 24,396 Contractual Services 7,173 2,971 4,795 4,074 Utilities 11,703 58,213 22,300 20,000 Maintenance & Repairs 19,092 40,805 22,400 47,500 Other Expenses 362 - 2,116 10,216 Cost Allocation 7,523 7,809 8,174 8,000 Capital Outlay - - - - Debt Service - - - - 68,900 138,721 81,694 114,186
Transfer Out 13,145 15,587 17,600 18,500 82,045 154,308 99,294 132,686
Changes in restricted reserves
Net Annual Activity 53,352$ (12,875) 45,608 19,676 Ending Available Fund Balance 115,787 $ 161,395 $ 181,071 $ The purpose of this fund is to account for Bayside Lighting and Lanscaping District No. 2005-1 to finance the costs of landscaping and lighting public areas. The 1972 Act provides that the total cost of installation, construction, operations, maintenance and servicing of landscaping, street lighting and park and recreational facilities can be recovered by the District.
Arterial Roadways
Fund Summary - Fund 225
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 131,023 $ 144,779 $ Revenues
Assessment - $ - $ - - Interest Income 4,249 2,520 - - Miscellaneous Revenues - - - - 4,249 2,520 - -
Transfers In 301,254 269,367 319,600 314,000 305,503 271,887 319,600 314,000
Expenditures
Salary and Benefits - 22,238 39,764 40,623 Contractual Services - - - - Utilities 182,262 225,058 161,600 231,300 Maintenance & Repairs 49,467 33,292 98,500 55,200 Other Expenses - - - - Cost Allocation 5,504 5,713 5,980 6,000 Capital Outlay - - - - Debt Service - - - - 237,233 286,301 305,844 333,123
Transfer Out - - - - 237,233 286,301 305,844 333,123
Changes in restricted reserves
Net Annual Activity 68,270$ (14,414) 13,756 (19,123) Ending Available Fund Balance 131,023 $ 144,779 $ 125,656 $ The purpose of this fund is to account for Arterial Roadways Lighting and Lanscaping District to finance the costs of landscaping and lighting public areas.
Stormwater Assessment
Fund Summary - Fund 231
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance (131,868) $ (178,868) $ Revenues
Assessment 242,532 $ 245,628 $ 249,000 251,000 Interest Income 996 (201) - - Miscellaneous Revenues - - - - 243,528 245,427 249,000 251,000
Transfers In/Solid Waste 214,000 124,237 125,000 125,000 457,528 369,664 374,000 376,000
Expenditures
Salary and Benefits 184,210 178,262 189,767 158,472 Contractual Services 117,460 110,863 131,645 126,000 Utilities 1,622 1,915 1,724 2,000 Maintenance & Repairs 15,621 27,294 28,855 25,000 Other Expenses 2,385 2,172 2,652 3,000 Cost Allocation 51,616 53,131 66,357 60,105 Capital Outlay - - - - Debt Service - - - - 372,914 373,637 421,000 374,577
Transfer Out/General Fund 71,387 - - - 444,301 373,637 421,000 374,577
Changes in restricted reserves
Net Annual Activity 13,227$ (3,973) (47,000) 1,423 Ending Available Fund Balance (131,868) $ (178,868) $ (177,445) $ To account for activities associated with the acquisition or construction, and operation and maintenance of stormwater facilities for drainage and disposal of stormwater, and operations related to the provision of services.
Development Impact Fee - Public Facilities
Fund Summary - Fund 241
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 334,776 $ 335,776 $ Revenues
Fees - $ 766 $ - - Interest Income 2,796 (10) 2,000 - Miscellaneous Revenues - - - - 2,796 756 2,000 -
Transfers In - - - - 2,796 756 2,000 -
Expenditures
Salary and Benefits 31,684 (1,285) 303 - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 3,458 - 697 - Capital Outlay - - - - Debt Service - - - - 35,142 (1,285) 1,000 -
Transfer Out - - - - 35,142 (1,285) 1,000 -
Changes in restricted reserves
Net Annual Activity (32,346)$ 2,041 1,000 - Ending Available Fund Balance 334,776 $ 335,776 $ 335,776 $ To account for the collection of and expenditure of fees imposed as a condition of new development within the City, in compliance with California Government Code Section 66006 (AB 1600) Community Development Tax
Fund Summary - Fund 242
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 168,094 $ 169,094
Revenues
Fees - $ 1,500 $ - - Interest Income 3,304 (9) 1,000 - Miscellaneous Revenues - - - - 3,304 1,491 1,000 -
Transfers In - - - - 3,304 1,491 1,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out - - - - - - - -
Changes in restricted reserves
Net Annual Activity 3,304$ 1,491 1,000 - Ending Available Fund Balance 168,094 $ 169,094 $ 169,094 $ Accounts for the activities and services of the Community Development Department. Revenues are derived from fees, licenses, and fines collected in conjunction with the planning, permitting and enforcement activities of the department in accordance with state law, requiring fees not to exceed the cost of providing services.
Development Fee Fund
Fund Summary - Fund 243
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 71,714$ 70,714 $ Revenues
Fees - $ - $ - - Interest Income 1,373 (7) - - Miscellaneous Revenues - - - - 1,373 (7) - - Transfers In - - - - 1,373 (7) - - Expenditures
Salary and Benefits 31,684 (1,285) 303 - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 2,968 - 697 - Capital Outlay - - - - Debt Service - - - - 34,652 (1,285) 1,000 -
Transfer Out - - - - 34,652 (1,285) 1,000 -
Changes in restricted reserves
Net Annual Activity (33,279)$ 1,278 (1,000) - Ending Available Fund Balance 71,714 $ 70,714 $ 70,714 $ This fund accounts for revenues from citywide development impact fees required from certain new developments. Funds are used to mitigate the impacts on availabilty and condition of public facilities caused by these developments.
Development Impact Fee - Police Facilities
Fund Summary - Fund 244
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 265,047 $ 167,047 $ Revenues
Fees - $ 1,357 $ - - Interest Income 5,224 (29) 2,000 - Miscellaneous Revenues - - - - 5,224 1,328 2,000 -
Transfers In - - - - 5,224 1,328 2,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay 39,050 2,444 100,000 60,000 Debt Service - - - - 39,050 2,444 100,000 60,000
Transfer Out - - - - 39,050 2,444 100,000 60,000
Changes in restricted reserves
Net Annual Activity (33,826)$ (1,116) (98,000) (60,000) Ending Available Fund Balance 265,047 $ 167,047 $ 107,047 $ To account for the collection of and expenditure of fees imposed as a condition of new development within the City, in compliance with California Government Code Section 66006 (AB 1600). Police Facilities needs through 2035 to be funded by this fee include: a waterfront police substation; an expansion of the existing station; an auditorium/emergency operations center; equipment and additional patrol vehicles for ten new police officers; needed to serve new development.
Development Impact Fee - Fire Facilities
Fund Summary - Fund 246
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Projection Proposed
Beginning Available Fund Balance - $ - $
Revenues
Fees - $ 1,716 $ 522,000 -
Interest Income (156) - - - Miscellaneous Revenues - - - - (156) 1,716 522,000 -
Transfers In - - - - (156) 1,716 522,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - 829 522,000 - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - 829 522,000 -
Transfer Out - - - - - 829 522,000 -
Changes in restricted reserves
Net Annual Activity (156)$ 887 - - Ending Available Fund Balance - $ - $ - $ To account for the collection of and expenditure of fees imposed as a condition of new development within the City, in compliance with California Government Code Section 66006 (AB 1600) - Fire Facilities. The City collects these fees and remits to various governmental entities, organizations or trusts.
Development Impact Fee - Parks & Recreation
Fund Summary - Fund 247
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 185,960 $ 136,960 $ Revenues
Fees - $ 1,577 $ - - Interest Income 3,656 (10) 1,000 - Miscellaneous Revenues - - - - 3,656 1,567 1,000 -
Transfers In - - - - 3,656 1,567 1,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - 50,000 - Debt Service - - - - - - 50,000 -
Transfer Out - - - - - - 50,000 -
Changes in restricted reserves
Net Annual Activity 3,656$ 1,567 (49,000) - Ending Available Fund Balance 185,960 $ 136,960 $ 136,960 $ To account for the collection of and expenditure of fees imposed as a condition of new development within the City, in compliance with California Government Code Section 66006 (AB 1600). Assessed only on new residential development, the Parks & Recreation impacts fees are based on the costs to the City of providing new facilities defined in the 2001 Nexus study, including a 4,000-sq.-ft. teen center, a 4,240-sq.-ft. child care center, and a 10,000-sq.-ft. community cultural arts center, as well as acquiring 46.72 acres of land and improving 59.52 acres for neighborhood and community parks.
Public Benefit Fee
Fund Summary - Fund 249
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 993,323 $ 996,323 $ Revenues
Fees - $ - $ - - Interest Income 20,654 20,474 3,000 - Miscellaneous Revenues - - - - 20,654 20,474 3,000 -
Transfers In - - - - 20,654 20,474 3,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - 500,000 Debt Service - - - - - - - 500,000 Transfer Out - - - - - - - 500,000 Changes in restricted reserves
Net Annual Activity 20,654$ 20,474 3,000 (500,000) Ending Available Fund Balance 993,323 $ 996,323 $ 496,323 $ The purpose of this fund is to account for fees charged by City to Owner in the amount specified under the line item, "New Public Benefit Fee" on the Schedule of Exactions.
Development Impact Fee - Transporation Facilities
Fund Summary - Fund 261
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 246,474 $ 67,474 $ Revenues
Fees - $ (158,450)$ - -
Interest Income 8,043 (710) 1,000 - Miscellaneous Revenues - - - - 8,043 (159,160) 1,000 -
Transfers In - - - - 8,043 (159,160) 1,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - 150,000 - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - 30,000 - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - 180,000 -
Transfer Out - - - - - - 180,000 -
Changes in restricted reserves
Net Annual Activity 8,043$ (159,160) (179,000) - Ending Available Fund Balance 246,474 $ 67,474 $ 67,474 $ To account for the collection of and expenditure of fees imposed as a condition of new development within the City, in compliance with California Government Code Section 66006 (AB 1600). The purpose of the transportation impact fee program is to fund improvements to the City’s major roadway, bicycle, and pedestrian facilities needed to accommodate travel demand generated by new land development within the City over the next 22 years (through 2040).
State Gas Tax
Fund Summary - Fund 262
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 623,986 $ 127,986 $ Revenues
Gas Tax 1,078,252 $ 1,023,113 $ 1,113,948 759,593 Interest Income 9,825 1,661 1,052 1,000 Miscellaneous Revenues - 43,566 - - 1,088,077 1,068,340 1,115,000 760,593
Transfers In - - - - 1,088,077 1,068,340 1,115,000 760,593
Expenditures
Salary and Benefits 211,621 170,017 236,444 237,650 Contractual Services 140,089 242,915 75,000 100,000 Utilities 10,938 10,884 12,200 12,000 Maintenance & Repairs 49,162 67,762 58,072 66,000 Other Expenses 21,768 3,155 18,566 19,000 Cost Allocation 92,098 96,140 116,624 109,986 Capital Outlay 697,558 78,034 1,047,795 125,000 Debt Service - - - - 1,223,234 668,907 1,564,701 669,636
Transfer Out 9,038 54,988 46,299 49,354 1,232,272 723,895 1,611,000 718,990
Changes in restricted reserves
Net Annual Activity (144,195)$ 344,445 (496,000) 41,603 Ending Available Fund Balance 623,986 $ 127,986 $ 169,589 $ This fund accounts for revenues received from the State of California under Street and Highways Code Sections 2015, 2106, 2107, and 2107.5 and 7360. Expenditures support the street maintenance and construction projects in comformance with the Streets and Highways Code requirements.
Measure "C" Street Fund
Fund Summary - Fund 263
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 4,905 $ 342,039 $ Revenues
Gas Tax 468,246 $ - $ 405,000 450,000 Interest Income 9,986 (2,128) 1,000 - Miscellaneous Revenues - - - - 478,232 (2,128) 406,000 450,000
Transfers In - - - - 478,232 (2,128) 406,000 450,000
Expenditures
Salary and Benefits 228,304 282,260 235,681 239,000 Contractual Services 136,218 25,146 25,000 55,000 Utilities 6,102 - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 39,755 39,363 64,319 65,000 Capital Outlay 209,904 131,576 194,000 65,000 Debt Service - - - - 620,283 478,345 519,000 424,000
Transfer Out 9,038 - - - 629,321 478,345 519,000 424,000
Changes in restricted reserves 450,134
Net Annual Activity (151,089)$ (480,473) 337,134 26,000 Ending Available Fund Balance 4,905 $ 342,039 $ 368,039 $ This fund accounts for revenue allocated by the Contra Costa County Transportation Authority to the City from the State collected sales tax to be expended for growth management planning and local street maintenance and improvement.
STMP Traffic Impact Fee
Fund Summary - Fund 264
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance - $ - $
Revenues
Fees - $ 5,744 $ 1,347,000 -
Interest Income (1,124) 24 - - Miscellaneous Revenues - - - - (1,124) 5,768 1,347,000 -
Transfers In - - - - (1,124) 5,768 1,347,000 -
Expenditures
Salary and Benefits - - - - Pass through to other agency - 5,744 1,347,000 - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - 5,744 1,347,000 -
Transfer Out - (156) - - - 5,588 1,347,000 -
Changes in restricted reserves
Net Annual Activity (1,124)$ 180 - - Ending Available Fund Balance - $ - $ - $ The West Contra Costa Sub-regional Transportation Mitigation Program (STMP) is a regional development impact fee program covering the West Contra Costa transportation Advisory Committee (WCCTAC) planning area. The City collects the STMP fees and remits them to WCCTAC in accordance with a Master Cooperative Agreement. This Nexus fee study and regional project list was updated in 2019 with the new fees put in place effective July 1, 2019.
Solid Waste and Recycling
Fund Summary - Fund 291
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 867,734 $ 809,734 $ Revenues
Fees - $ - $ - - Interest Income 16,777 623 3,000 3,000 Miscellaneous Revenues 210,325 175,722 175,000 175,000 227,102 176,345 178,000 178,000
Transfers In - - - - 227,102 176,345 178,000 178,000
Expenditures
Salary and Benefits 8,316 10,179 11,000 12,000 Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 34 - - - Capital Outlay 100,000 - 100,000 100,000 Debt Service - - - - 108,350 10,179 111,000 112,000
Transfer Out 214,000 124,237 125,000 125,000 322,350 134,416 236,000 237,000
Changes in restricted reserves
Net Annual Activity (95,248)$ 41,929 (58,000) (59,000) Ending Available Fund Balance 867,734 $ 809,734 $ 750,734 $ This fund is supplied by percentage of the waste haulers gross rate revenues and is called the AB 939 fee because it was created to fund compliance with the recycling and diversion programs required by State legislation (AB 939). The City uses this fund for various recycling and compliance initiatives.
Regional Water Quality
Fund Summary - Fund 521
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 51,569 $ 51,569 $ Revenues
Fees - - - - Interest Income 1,023 (5) - - Miscellaneous Revenues - - - - 1,023 (5) - - Transfers In - - - - 1,023 (5) - - Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out - - - - - - - -
Changes in restricted reserves
Net Annual Activity 1,023$ (5) - - Fund Balance
Ending Available Fund Balance 51,569$ 51,569 $ 51,569 $ This fund accounts for the Regional Water Quality. Created by the State Legislature in 1967, the Board protects water quality by setting statewide policy, coordinating and supporting the Regional Water Board efforts, and reviewing petitions that contest Regional Board actions. There are nine regional water quality control boards that exercise rulemaking and regulatory activities by basins.
BART Park & Ride
Fund Summary - Fund 266
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance 240,737 $ 252,737 $ Revenues
Fees - $ - $ - - Interest Income - - - - Miscellaneous Revenues - 27,943 28,000 45,000 - 27,943 28,000 45,000
Transfers In - 440,643 - - - 468,586 28,000 45,000
Expenditures
Salary and Benefits - - - - Contractual Services - 219,724 - 1,000 Utilities - 8,125 6,000 3,000 Maintenance & Repairs - - 10,000 13,000 Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - 227,849 16,000 17,000
Transfer Out - - - - - 227,849 16,000 17,000
Changes in restricted reserves
Net Annual Activity -$ 240,737 12,000 28,000 Fund Balance
Ending Available Fund Balance 240,737$ 252,737 $ 280,737 $ To account for BART Park & Ride fees and maintenance of the parking lot.
American Recovery Plan Act ("ARPA")
Fund Summary - Fund 353
Fund Description / Budget Highlights
Fund Activity
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Actual Actual Budget Proposed
Beginning Available Fund Balance - $ 159,551$ Revenues
ARPA (Non-Entitlement) - $ - $ 3,142,889 3,142,889 Interest Income - - - - Miscellaneous Revenues - - - - - - 3,142,889 3,142,889 Transfers In - - - - - - 3,142,889 3,142,889 Expenditures
Salary and Benefits - - - - Contractual Services - - 65,000 200,000 Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - 65,000 200,000 Transfer Out - General Fund (Loss of Revenue) - - 2,918,338 - - - 2,983,338 200,000
Changes in restricted reserves
Net Annual Activity - $ - $ 159,551 2,942,889 Ending Available Fund Balance - $ 159,551$ 3,102,440 $ This fund accounts for revenues from the American Recovery Plan Act ("ARPA"). On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law by the President. Fiscal Recovery Funds are intended to provide support to state, local, and tribal governments in responding to the impact of COVID-19 and in their efforts to contain the negative impacts of COVID-19 on their communities, residents, and businesses. The Fiscal Recovery Funds build on and expand the support provided to governments over the last year, including through the Coronavirus Relief Fund (CRF).
FY 22-23 Proposed Budget
American Rescue Plan Act (ARPA)
Eligible Expense List
General Fund ARPA General Fund ARPA General Fund ARPA
Revenue Eligible Revenue Eligible Revenue Eligible
Loss Projects Total Loss Projects Total Loss Projects Total Fund #100 Fund #353 Fund #100 Fund #353 Fund #100 Fund #353 $2,918,338 $224,551 $3,142,889 $3,142,889 $3,142,889 $2,918,338 $3,36 7,440 $6,285,778 Proposed Uses of Fund (FY 21-22):
Strategic Communication Plan 50,000 50,000 - 50,000 - 50,000 Willow/Palm Sidewalk Installation (Transit Center) 250,000 250,000 - 250,000 - 250,000 Refugio Tennis Court Tree Maintenance 6,000 6,000 - 6,000 - 6,000 Sidewalk and Safe Walkways 100,000 100,000 - 100,000 - 100,000 Community Swim Center Safety Fence Replacement 100,000 100,000 - 100,000 - 100,000 Community Swim Center Gym Floor Replacement &
Other Building and Deferred Maintenance
250,000 250,000 - 250,000 - 250,000 Increase appropriation on All Abilities Swing Set 50,000 50,000 50,000 - 50,000 Reserve for COVID related expenses 50,000 50,000 50,000 - 50,000 E-Gift Card Program 65,000 65,000 - - 65,000 65,000 HdL Contract - ARPA Administration 164,500 164,500 164,500 - 164,500 - - - - Total, Use of Fund 1,020,500 65,000 1,085,500 - - - 1,020,500 65,000 1,085,500 $1,897,838 $159,551 $2,057,389 $0 $3,142,889 $3,142,889 $1,897,838 $3, 302,440 $5,200,278 Proposed Uses of Fund (FY 22-23):
Building Facilities Plan 75,000 75,000 - 75,000 - 75,000 Parks Master Plan 150,000 150,000 - 150,000 - 150,000 Business Assistance Program 50,000 50,000 - - 50,000 50,000 Business Rental Assistance Grants 109,551 109,551 40,449 40,449 - 150,000 150,000 - - - - Total, Use of Fund 225,000 159,551 384,551 - 40,449 40,449 225,000 200,000 425,000 $1,672,838 $0 $1,672,838 $0 $3,102,440 $3,102,440 $1,672,838 $3,102,44 0 $4,775,278 Total
FY 22-23 Ending Balance
First Tranche
ARPA funding received
Remaining Balance Available for Appropriation in FY
22-23 Budget
Second Tranche