FY 22-23 MIDYEAR BUDGET REVIEW
NON-GENERAL FUND SUMMARY
Special Revenue Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund No.Fund Name Audited Results As Adopted As Adopted As adjusted As adjusted 101 ASSET FORFEITURE 69,395 33,000 45,000 50,000 (62,000) 7,395 201 AB 3229 COPS Program 18,011 150,000 150,000 - 18,011 220 CITYWIDE L&L DIST 83-2 (282,558) 2,107,899 2,079,326 7,000 21,573 (260,985) 221 VICTORIA BY THE BAY L&L DIST 2002-1 (319,153) 482,897 584,542 1,000 (102,645) (421,798) 222 HERCULES VILLAGE L&L DIST 2002-2 178,036 166,305 206,619 (40,314) 137,722 223 BAYWOOD ASSESS 04-1 L&L DIST 2004-1 53,278 157,261 148,033 9,228 62,506 224 BAYSIDE ASSESS DIST L&L DIST 2005-1 140,352 149,231 132,686 16,545 156,897 225 ARTERIAL ROADWAYS 574,312 314,000 333,123 (19,123) 555,189 231 STORMWATER ASSESSMENT (212,953) 376,000 374,577 2,000 (577) (213,530) VARIOUSDEVELOPMENT IMPACT FEES 1,696,035 60,000 (60,000) 1,636,035 VARIOUSDEVELOPMENT SERVICES 237,830 - 237,830 VARIOUSCAPITAL PROJECTS 1,998,781 - 1,998,781 262 STATE GAS TAX FUND 476,487 1,434,597 1,760,817 9,000 (335,220) 141,267 263 MEASURE "C" STREET FUND 42,356 450,000 593,805 7,000 (150,805) (108,449) 291 SOLID WASTE AND RECYCLING 821,785 178,000 236,881 (58,881) 762,904 521 REGIONAL WATER QUALITY 51,144 - 51,144 266 BART (PARK & RIDE) 275,689 45,000 17,000 28,000 303,689 5,818,827 6,044,190 6,722,409 76,000 (754,219) 5,064,608 Enterprise Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 420 WASTEWATER 7,647,028 6,053,000 7,417,750 24,000 (1,388,750) 6,258,278 Special Revenue Funds account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments, or for major capital projects) that are restricted or committed to expenditures for specified purposes.
This fund accounts for wastewater treatment to the cities of Hercules and Pinole and for the maintenance of the City's sewer lines and related facilities. It is a self-supporting activity which provides services on a user charge basis to residences and businesses.
FY 22-23 MIDYEAR BUDGET REVIEW
NON-GENERAL FUND SUMMARY
Internal Service Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 450 VEHICLE REPLACEMENT FUND 645,987 148,300 276,000 (127,700) 518,287 460 IT OPERATING FUND 381,649 1,271,986 1,271,686 4,000 (3,700) 377,949 470 FACILITY MAINTENANCE FUND 344,730 787,000 787,192 13,000 (13,192) 331,538 480 IT EQUIPMENT REPLACEMENT FUND 416,031 - 416,031 490 FACILITY REPLACEMENT FUND 368,298 25,000 (25,000) 343,298 2,156,694 2,207,286 2,359,878 17,000 (169,592) 1,987,102 Debt Service Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 672 2003B DEBT SERVICE PFA 157,066 355,934 513,000 (157,066) - 673 2009 DEBT SERVICE PFA - 908,000 908,000 - - 383 SUNTRUST LEASE - 103,000 103,000 - - 388 EQUIPMENT LEASE - 227,000 227,000 - - 157,066 1,593,934 1,751,000 - (157,066) - Capital Projects Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 295 STREET CIP GRANTS - 492,000 492,000 - - 300 CITY CAPITAL PROJ-SINGLE 804,329 247,000 247,000 - 804,329 301 ENERGY CONSERVATION PROJECT - - - 340 GRANT FUND / STIP / RIP - 360,000 360,000 - - 387 WATER QUALITY RET BASIN 179,222 - 179,222 983,551 1,099,000 1,099,000 - - 983,551 These funds account for activities related to vehicle replacement, IT equipment replacement, and facilities maintenance.
These funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a deby service fund to account for their repayment. The debts of special assessment and proprietary funds are serviced within those funds, rather than by a separate debt service fund.
These funds are used to account for the construction or acquisition of fixed assets, such as buildings, equipment and roads. Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. A capital project fund exists only until completion of the project.
FY 22-23 MIDYEAR BUDGET REVIEW
NON-GENERAL FUND SUMMARY
Agency Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 382 ASSMT DIST 05-01 DEBT SVC 415,829 232,910 232,910 - 415,829 501 TAYLOR WOODROW MAINT LMOD 70,251 - 70,251 511 GASB 45 OPEB LIABILITY 2,629,051 118,000 102,000 16,000 2,645,051 3,115,131 350,910 334,910 - 16,000 3,131,131 Private Purpose Trust Funds
FY 21-22 FY 22-23 FY 22-23 FY 22-23
Beginning
Available Balance
Revenue
Estimate Appropriations Midyear Request Net Activities Ending Available
Balance
Fund NumberFund Name Audited Results As Adopted As Adopted As adjusted As adjusted 620 SUCCESSOR AGENCY - 16,935,736 16,935,736 - - Total 19,878,297 34,284,056 36,620,683 117,000 (2,453,627) 17,424,670 These funds are used to account for assets held in trust by the City for the benefit of individuals or other entities. Financial Statements may further distinguish fiduciary funds as either trust or agency funds; a trust fund generally exists for a longer period of time than an agency fund.
A Fiduciary fund type used by the City to report trust arrangement under which principal and income benefit other governments. This fund report the activities of the Hercules Redevelopment Successor Agency. The sole purpose of this fund is to retire debt of the former redevelopment agency.