SPECIAL REVENUE FUNDS
Attachment 6
Asset Seizure
Fund Summary - Fund 101
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 70,206 $ 8,206 $ Revenues
Intergovernmental 234,514 $ - $ 33,000 - Interest Income 1,924 (2,100) - - Miscellaneous Revenues - - - - 236,438 (2,100) 33,000 -
Transfers In - - - - 236,438 (2,100) 33,000 -
Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses 225,904 27,965 95,000 - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 225,904 27,965 95,000 -
Transfer Out - - - - 225,904 27,965 95,000 -
Changes in restricted reserves
Net Annual Activity 10,534 (30,065) (62,000) - Ending Available Fund Balance 70,206 $ 8,206 $ 8,206 $ 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.
Attachment 6
AB 3229 COPS Program
Fund Summary - Fund 201
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 6,727 $ 6,727 $ Revenues
Intergovernmental 156,727 $ 161,285 $ 150,000 150,000 Interest Income - - - - Miscellaneous Revenues - - - - 156,727 161,285 150,000 150,000 Transfers In - $ - - - 156,727 161,285 150,000 150,000 Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out 150,000 150,000 150,000 156,727 150,000 150,000 150,000 156,727 Changes in restricted reserves
Net Annual Activity 6,727 11,285 - (6,727) Ending Available Fund Balance 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.
Attachment 6
Lighting and Landscape District 83-2
Fund Summary - Fund 220
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance (265,940)$ (243,966)$ Revenues
Assessment 1,852,313$ 1,997,920$ 1,876,408 1,913,935 Interest Income 10,054 (22,036) 201,063 205,084 Miscellaneous Revenues 54,126 - - - 1,916,493 1,975,884 2,077,471 2,119,019
Transfers In 39,581 29,316 30,428 - 1,956,074 2,005,200 2,107,899 2,119,019
Expenditures
Salary and Benefits 459,061 462,706 546,414 541,557 Contractual Services 44,278 372,075 415,620 428,086 Utilities 330,333 420,039 242,100 249,363 Maintenance & Repairs 478,208 356,775 108,222 111,469 Other Expenses 2,801 2,886 22,517 23,192 Cost Allocation 187,851 196,115 213,123 233,270 Capital Improvement Projects (CIP) 111,362 630,680 220,000 160,000 Loan Repayment (10 years) 54,126 24,700 59,829 61,624 1,668,020 2,465,976 1,827,825 1,808,561
Transfer Out 221,212 241,000 258,100 - 1,889,232 2,706,976 2,085,925 1,808,561
Changes in restricted reserves
Net Annual Activity 66,842$ (701,776) 21,974 310,458 Ending Available Fund Balance (265,940)$ (243,966)$ 66,492$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
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 Zone 9 Zone 10 Hercules by
the Bay Foxboro
The
Gems/Birds
Business
Park Commercial
Development
Parcels
Village
Parkway Heights
Trees and
Flowers
Birds and
Country
Run City-Wide Total
Revenues
Assessments and Interest 91,900 84,620 114,595 90,489 50,816 31,800 95,268 113,275 194,584 89,161 1,162,511 2,119,019 General Benefit Contribution - - - - - - - - - - - - 91,900 84,620 114,595 90,489 50,816 31,800 95,268 113,275 194,584 89,161 1,162,511 2,119,019 Expenditures By Type
Salaries & Benefits 18,846 18,846 10,044 11,716 11,716 11,716 9,148 21,305 21,335 18,888 387,997 541,557 Contractual Services 21,879 9,004 22,520 48,041 1,030 970 21,158 11,373 78,941 32,694 541,308 788,918 Other Operating Costs 974 773 909 319 275 299 1,011 1,135 1,338 953 15,206 23,192 Cost Allocation - - 435 5,569 2,151 1,730 - - - - 223,385 233,270 Capital Improvement Projects (CIP) - - - - - - - - - - 160,000 160,000 Loan Repayment (GF) - - 43,458 - - - 18,166 - - - - 61,624 Loan Repayment (Zone 10) 20,259 - - - - - - 33,867 - - (54,126) - 61,958 28,623 77,366 65,645 15,172 14,715 49,483 67,680 101,614 52,535 1,273,770 1,808,561 Transfers Out - - - - - - - - - - - - 61,958 28,623 77,366 65,645 15,172 14,715 49,483 67,680 101,614 52,535 1,273,770 1,808,561 Net Annual Results 29,942 55,997 37,229 24,844 35,644 17,085 45,785 45,595 92,970 36,626 (111,259) 310,458 Beginning Balance (198,985) 30,130 (311,779) 148,009 196,356 (137,790) (300,473) (175,979) 250,826 9,444 246,275 (243,966) Ending Balance (169,043) 86,127 (274,550) 172,853 232,000 (120,705) (254,688) (130,384) 343,796 46,070 135,016 66,492 (Pending Engineer's Report Subject to Change)
Attachment 6
Victoria by the bay Lighting and Landscape District
Fund Summary - Fund 221
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance (319,153)$ (421,937)$ Revenues
Assessment 452,011$ 461,039$ 472,850 482,307 Interest Income (207) 1 - - Miscellaneous Revenues - - - - 451,804 461,040 472,850 482,307
Transfers In 7,991$ 9,230 10,047 - 459,795 470,270 482,897 482,307
Expenditures
Salary and Benefits 84,408 91,038 93,353 119,132 Contractual Services 12,611 3,222 168,074 173,116 Utilities 280,692 361,967 175,000 180,250 Maintenance & Repairs 162,146 210,932 25,000 25,750 Other Expenses 3,114 - 14,054 14,476 Cost Allocation 26,455 27,692 28,000 35,733 Capital Outlay - 3,500 55,000 - Debt Service - - - - 569,426 698,351 558,481 548,457
Transfer Out 23,792 26,800 27,200 - 593,218 725,151 585,681 548,457
Changes in restricted reserves
Net Annual Activity (133,423)$ (254,881) (102,784) (66,150) Ending Fund Balance (319,153) (421,937)$ (488,087)$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
Hercules Village Lighting and Landscape District
Fund Summary - Fund 222
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 180,348$ 139,536$ Revenues
Assessment 155,164$ 158,265$ 162,323 166,000 Interest Income (138) (1,681) - - Miscellaneous Revenues - - - - 155,026 156,584 162,323 166,000
Transfers In 3,224$ 3,874 3,982 - 158,250 160,458 166,305 166,000
Expenditures
Salary and Benefits 30,249 32,828 41,122 47,829 Contractual Services 4,296 4,159 56,574 58,271 Utilities 60,278 59,828 60,000 61,800 Maintenance & Repairs 64,160 76,007 20,000 20,600 Other Expenses - - 9,921 10,219 Cost Allocation 11,382 11,914 12,000 14,999 Capital Outlay 5,840 - - - Debt Service - - - - 176,205 184,736 199,617 213,718
Transfer Out 6,487 7,100 7,500 - 182,692 191,836 207,117 213,718
Changes in restricted reserves
Net Annual Activity (24,442)$ (31,378) (40,812) (47,718) Ending Fund Balance 180,348$ 139,536$ 91,818$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
Baywood Lighting and Landscape District
Fund Summary - Fund 223
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 33,974$ 42,739$ Revenues
Assessment 137,970$ 150,144$ 154,648 158,000 Interest Income 49 (1,960) - - Miscellaneous Revenues - - - - 138,019 148,184 154,648 158,000
Transfers In 2,750 2,515 2,613 - 140,769 150,699 157,261 158,000
Expenditures
Salary and Benefits 40,579 46,622 40,911 49,075 Contractual Services 2,971 4,304 44,074 45,396 Utilities 22,162 64,054 30,000 30,900 Maintenance & Repairs 40,242 45,390 1,500 1,545 Other Expenses - - 3,611 3,719 Cost Allocation 10,949 11,461 11,000 14,727 Capital Outlay 850 1,072 - - Debt Service - - 14,700 15,141 117,753 172,903 145,796 160,503
Transfer Out 2,289 2,400 2,700 - 120,042 175,303 148,496 160,503
Changes in restricted reserves
Net Annual Activity 20,727$ (24,604) 8,765 (2,503) Ending Fund Balance 33,974$ 42,739$ 40,236$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
Bayside Lighting and Landscape District
Fund Summary - Fund 224
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 146,427$ 162,703$ Revenues
Assessment 140,467$ 143,268$ 146,947 150,000 Interest Income (476) (1,435) - - Miscellaneous Revenues - - - - 139,991 141,833 146,947 150,000
Transfers In 1,442 1,634 2,284 - 141,433 143,467 149,231 150,000
Expenditures
Salary and Benefits 28,923 32,304 24,665 35,375 Contractual Services 2,971 4,159 4,074 4,196 Utilities 58,213 36,634 20,000 20,600 Maintenance & Repairs 40,805 43,729 47,500 48,925 Other Expenses - - 10,216 10,522 Cost Allocation 7,809 8,174 8,000 10,075 Capital Outlay - - - - Debt Service - - - - 138,721 125,000 114,455 129,693
Transfer Out 15,587 17,600 18,500 - 154,308 142,600 132,955 129,693
Changes in restricted reserves
Net Annual Activity (12,875)$ 867 16,276 20,307 Ending Fund Balance 142,326$ 162,703$ 183,010$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
Arterial Roadways
Fund Summary - Fund 225
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 574,312$ 554,691$ Revenues
Assessment -$ -$ - - Interest Income 2,520 (5,581) - - Miscellaneous Revenues - - - - 2,520 (5,581) - -
Transfers In 269,367 319,600 314,000 - 271,887 314,019 314,000 -
Expenditures
Salary and Benefits 22,238 18,732 41,121 24,937 Contractual Services - - - - Utilities 225,058 (203,941) 231,300 238,239 Maintenance & Repairs 33,292 71,509 55,200 56,856 Other Expenses - - - - Cost Allocation 5,713 5,980 6,000 8,327 Capital Outlay - - - - Debt Service - - - - 286,301 (107,720) 333,621 328,359
Transfer Out - - - - 286,301 (107,720) 333,621 328,359
Changes in restricted reserves
Net Annual Activity (14,414)$ 421,739 (19,621) (328,359) Ending Fund Balance 577,333$ 554,691$ 226,332$ (Pending Engineer's Report Subject to Change)
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.
Attachment 6
Stormwater Assessment
Fund Summary - Fund 231
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance (136,148)$ (136,349)$ Revenues
Assessment 245,628 $ 144,495 $ 251,000 256,000 Interest Income (203) 2 - - Miscellaneous Revenues - - - - 245,425 144,497 251,000 256,000 Transfers In/Solid Waste 124,237 125,000 125,000 125,000 369,662 269,497 376,000 381,000 Expenditures
Salary and Benefits 178,262 184,753 160,201 221,787 Contractual Services 110,863 91,716 126,000 132,271 Utilities 1,915 1,959 2,000 2,060 Maintenance & Repairs 27,294 15,984 25,000 25,750 Other Expenses 2,173 2,769 3,000 3,090 Cost Allocation 53,131 53,630 60,000 67,092 Capital Outlay - - - - Debt Service - - - - 373,638 350,811 376,201 452,050 Transfer Out/General Fund - - - - 373,638 350,811 376,201 452,050 Changes in restricted reserves
Net Annual Activity (3,976)$ (81,314) (201) (71,050) Ending Available Fund Balance (136,148)$ (136,349)$ (207,399)$ 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.
Attachment 6
Development Impact Fee - Public Facilities
Fund Summary - Fund 241
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 144,723 $ 144,723 $ Revenues
Fees 766 $ - $ - 34,950 Interest Income (10) (1,190) - - Miscellaneous Revenues - - - - 756 (1,190) - 34,950 Transfers In - - - - 756 (1,190) - 34,950 Expenditures
Salary and Benefits (1,285) - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - (1,285) - - -
Transfer Out - - - - (1,285) - - -
Changes in restricted reserves
Net Annual Activity 2,041 $ (1,190) - 34,950 Ending Available Fund Balance 144,723 $ 144,723 $ 179,673 $ 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) Attachment 6
Community Development Tax
Fund Summary - Fund 242
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 168,615 $ 168,615 Revenues
Fees 1,500 $ - $ - 60,000 Interest Income (9) (1,387) - - Miscellaneous Revenues - - - - 1,491 (1,387) - 60,000 Transfers In - - - - 1,491 (1,387) - 60,000 Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - 163,200 - - Capital Outlay - - - - Debt Service - - - - - 163,200 - -
Transfer Out - - - - - 163,200 - -
Changes in restricted reserves
Net Annual Activity 1,491 $ (164,587) - 60,000 Ending Available Fund Balance 168,615 $ 168,615 $ 228,615 $ 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.
Attachment 6
Development Fee Fund
Fund Summary - Fund 243
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 71,936 $ 71,936 $ Revenues
Fees - $ - $ - - Interest Income (7) (592) - - Miscellaneous Revenues - - - - (7) (592) - - Transfers In - - - - (7) (592) - - Expenditures
Salary and Benefits (1,285) - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - (1,285) - - -
Transfer Out - - - - (1,285) - - -
Changes in restricted reserves
Net Annual Activity 1,278 $ (592) - - Ending Available Fund Balance 71,936 $ 71,936 $ 71,936 $ 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.
Attachment 6
Development Impact Fee - Police Facilities
Fund Summary - Fund 244
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 165,948 $ 105,948 $ Revenues
Fees 1,357 $ - $ - - Interest Income (29) (2,187) - - Miscellaneous Revenues - - - - 1,328 (2,187) - -
Transfers In - - - - 1,328 (2,187) - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - 84,267 - - Cost Allocation - - - - Capital Improvement Projects (CIP) 2,444 - 60,000 - Debt Service - - - - 2,444 84,267 60,000 -
Transfer Out - - - - 2,444 84,267 60,000 -
Changes in restricted reserves
Net Annual Activity (1,116)$ (86,454) (60,000) - Ending Available Fund Balance 165,948 $ 105,948 $ 105,948 $ 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.
Attachment 6
Development Impact Fee - Fire Facilities
Fund Summary - Fund 246
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance - $ - $
Revenues
Fees 1,716 $ - $ - - Interest Income - - - - Miscellaneous Revenues - - - - 1,716 - - -
Transfers In - - - - 1,716 - - -
Expenditures
Salary and Benefits - - - - Contractual Services 829 - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 829 - - -
Transfer Out - - - - 829 - - -
Changes in restricted reserves
Net Annual Activity 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.
Attachment 6
Development Impact Fee - Parks & Recreation
Fund Summary - Fund 247
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 136,536$ 136,536 $ Revenues
Fees 1,577 $ - $ - - Interest Income (10) (1,534) - - Miscellaneous Revenues - - - - 1,567 (1,534) - - Transfers In - - - - 1,567 (1,534) - - 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 1,567 $ (1,534) - - Ending Available Fund Balance 136,536 $ 136,536$ 136,536 $ 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.
Attachment 6
Public Benefit Fee
Fund Summary - Fund 249
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 975,835 $ 975,835 $ Revenues
Fees - $ - $ - - Interest Income 20,474 (28,759) - - Miscellaneous Revenues - - - - 20,474 (28,759) - -
Transfers In - - - - 20,474 (28,759) - -
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 20,474 $ (28,759) - - Ending Available Fund Balance 975,835 $ 975,835 $ 975,835 $ 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.
Attachment 6
Development Impact Fee - Transporation Facilities
Fund Summary - Fund 261
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 141,988 $ 141,988 $ Revenues
Fees (158,450)$ - $ - -
Interest Income (710) (1,302) - - Miscellaneous Revenues - - - - (159,160) (1,302) - -
Transfers In - - - - (159,160) (1,302) - -
Expenditures
Salary and Benefits - - - - Contractual Services - 76,939 - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - 15,000 - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - 91,939 - -
Transfer Out - - - - - 91,939 - -
Changes in restricted reserves
Net Annual Activity (159,160)$ (93,241) - - Ending Available Fund Balance 141,988 $ 141,988 $ 141,988 $ 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).
Attachment 6
State Gas Tax
Fund Summary - Fund 262
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 484,380$ 134,300$ Revenues
Gas Tax 1,023,113 $ 1,184,727 $ 1,433,597 1,392,993 Interest Income 1,662 (5,740) 1,000 - Miscellaneous Revenues 43,566 - - - 1,068,341 1,178,987 1,434,597 1,392,993
Transfers In - - - - 1,068,341 1,178,987 1,434,597 1,392,993
Expenditures
Salary and Benefits 170,017 221,462 246,230 258,145 Contractual Services 242,915 81,181 100,000 146,315 Utilities 10,884 11,093 12,000 12,360 Maintenance & Repairs 67,762 57,712 66,000 79,067 Other Expenses 3,154 3,184 19,000 19,570 Cost Allocation 96,140 103,897 109,986 116,636 Capital Outlay 78,034 777,555 755,280 300,000 Capital Improvement Projects (CIP) 426,827 215,091 Debt Service - - - - 668,906 1,256,084 1,735,323 1,147,184
Transfer Out 54,988 46,569 49,354 - 723,894 1,302,653 1,784,677 1,147,184
Changes in restricted reserves (187,246)
Net Annual Activity 344,447 $ (123,666) (350,080) 58,563 Ending Available Fund Balance 484,380 $ 134,300$ 192,863$ 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.
Attachment 6
Measure "C" Street Fund
Fund Summary - Fund 263
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 43,128 $ (107,281)$ Revenues
Gas Tax - $ 450,134 $ 450,000 450,000 Interest Income (2,127) (563) - - Miscellaneous Revenues - - - - (2,127) 449,571 450,000 450,000 Transfers In - - - - (2,127) 449,571 450,000 450,000 Expenditures
Salary and Benefits 282,260 231,831 245,120 259,318 Contractual Services 25,146 (15,444) 55,000 56,650 Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 39,363 50,981 65,400 63,997 Capital Outlay 131,576 147,611 234,889 100,000 Capital Improvement Projects (CIP) 50,000
Debt Service - - - - 478,345 414,979 600,409 529,965 Transfer Out - - - - 478,345 414,979 600,409 529,965 Changes in restricted reserves 187,246
Net Annual Activity (480,472)$ 34,592 (150,409) 107,281 Ending Available Fund Balance 43,128 $ (107,281)$ - $ 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.
Attachment 6
STMP Traffic Impact Fee
Fund Summary - Fund 264
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance - $ - $
Revenues
Fees 5,744 $ - $ - - Interest Income 24 - - - Miscellaneous Revenues 156 - - - 5,924 - - -
Transfers In - - - - 5,924 - - -
Expenditures
Salary and Benefits - - - - Pass through to other agency 5,744 - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 5,744 - - -
Transfer Out - - - - 5,744 - - -
Changes in restricted reserves
Net Annual Activity 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.
Attachment 6
Solid Waste and Recycling
Fund Summary - Fund 291
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 833,015 $ 773,989 $ Revenues
Fees - $ - $ - - Interest Income 623 (8,167) 3,000 4,000 Miscellaneous Revenues 175,722 213,632 175,000 176,000 176,345 205,465 178,000 180,000 Transfers In - - - - 176,345 205,465 178,000 180,000 Expenditures
Salary and Benefits 10,179 10,640 12,026 12,562 Contractual Services - 8,911 - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - 100,000 100,000 - Debt Service - - - - 10,179 119,551 112,026 12,562 Transfer Out 124,237 125,000 125,000 125,000 134,416 244,551 237,026 137,562 Changes in restricted reserves
Net Annual Activity 41,929 $ (39,086) (59,026) 42,438 Ending Available Fund Balance 833,015 $ 773,989 $ 816,427 $ 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.
Attachment 6
Regional Water Quality
Fund Summary - Fund 521
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 51,729 $ 51,729 $ Revenues
Fees - - - - Interest Income (5) (425) - - Miscellaneous Revenues - - - - (5) (425) - - Transfers In - - - - (5) (425) - - 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 (5)$ (425) - - Fund Balance
Ending Available Fund Balance 51,729 $ 51,729 $ 51,729 $ 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.
Attachment 6
BART Park & Ride
Fund Summary - Fund 266
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance 275,690 $ - $
Revenues
Fees - $ - $ - - Interest Income - - - - Miscellaneous Revenues 27,943.00 53,985 45,000 182,000 27,943 53,985 45,000 182,000 Transfers In 440,643.00 - - - 468,586 53,985 45,000 182,000 Expenditures
Salary and Benefits - - - - Contractual Services 219,724.00 20,600 1,100 23,000 Utilities 8,125.00 (1,760) 3,200 18,000 Maintenance & Repairs - - 12,700 41,000 Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Capital Improvement Project (CIP) - - - 100,000 Debt Service - - - - 227,849 18,840 17,000 182,000 Transfer Out - - - - 227,849 18,840 17,000 182,000 Reimburse BART (303,690)
Net Annual Activity 240,737 $ 35,145 (275,690) - Fund Balance
Ending Available Fund Balance 275,690 $ - $ - $ The Hercules Transit Center (HTC), a park and ride facility in the City of Hercules has been maintained and operated under a joint agreement between the City of Hercules, BART and Western Contra Costa Transit Authority (WestCat). This fund is to account for the maintenance of the facility and fully reimburse by BART.
Attachment 6
General Plan Update Fee and Building Training Fee
Fund Summary - Fund 267
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance - $ 915,000 $ Revenues
Fees - $ - $ - 240,000 Interest Income - - - - Miscellaneous Revenues - - - - - - - 240,000 Transfers In - - - - - - - 240,000 Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out - - - - - - - -
Changes in restricted reserves 915,000
Net Annual Activity - $ - 915,000 240,000 Fund Balance
Ending Available Fund Balance - $ 915,000 $ 1,155,000 $ General Plan Update 572,000 $ 812,000 $
Building Training Fee 343,000 $ 343,000 $
915,000 $ 1,155,000 $
Attachment 6
American Recovery Plan Act ("ARPA")
Fund Summary - Fund 353
Fund Description / Budget Highlights
Fund Activity
FY 20-21 FY 21-22 FY 22-23 FY 23-24
Actual Actual Projection Proposed
Beginning Available Fund Balance - $ - $
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 - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out - General Fund (Loss of Revenue) - 3,142,889 3,142,889 - - 3,142,889 3,142,889 -
Changes in restricted reserves
Net Annual Activity -$ -$ - - Ending Available Fund Balance -$ -$ -$ 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).
Attachment 6