FY 23-24 Year to Date (YTD) Fund Balance Report - All Funds Through September 30, 2023
General Fund
Preliminary
Beginning
Available Cash
Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 100 GENERAL FUND 2,410,464 3,611,946 20% 5,379,353 28% (1,767,407) 643,057 18,497,981 19,464,525 2,410,464 3,611,946 5,379,353 (1,767,407) 643,057 18,497,981 19,464,525 Special Revenue Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 101 ASSET SEIZURE 223,783 - 0% 18,056 132% (18,056) 205,727 - 13,717 201 AB 3229 COPS Program 33,283 86,159 57% - 0% 86,159 119,442 150,000 156,727 220 CITYWIDE L&L DIST 83-2 107,664 - 0% 487,524 22% (487,524) (379,860) 2,361,669 2,251,840 221 VICTORIA BY THE BAY L&L (407,456) - 0% 186,120 28% (186,120) (593,576) 520,580 659,483 222 HERCULES VILLAGE L&L DIST 158,835 - 0% 40,443 17% (40,443) 118,392 178,982 241,484 223 BAYWOOD ASSESS 04-1 L&L 45,485 - 0% 32,207 19% (32,207) 13,278 173,230 173,999 224 BAYSIDE ASSESS DIST L&L 134,746 - 0% 29,356 19% (29,356) 105,390 160,665 155,835 225 ARTERIAL ROADWAYS 472,701 - 0% 57,759 18% (57,759) 414,942 322,637 328,804 231 STORMWATER ASSESSMENT (144,286) - 0% 101,762 23% (101,762) (246,048) 381,000 448,167 241 DIF-GEN PUBLIC FACILITIES 146,378 - 0% - 0% - 146,378 34,950 - 242 COMMUNITY DEVELOPMENT FND 170,839 - 0% - 0% - 170,839 60,000 - 243 DEVELOPMENT FEE FUND 72,562 - 0% - 0% - 72,562 - - 244 DIF-POLICE FACILITIES 264,665 - 0% 830 1% (830) 263,835 - 155,741 246 DIF-FIRE FACILITIES 1,642 - 0% - 0% - 1,642 - - 247 DIF-PARK & REC 188,970 - 0% 380 0% (380) 188,590 - 39,766 249 PUBLIC BENEFIT FEE 984,326 - 0% - 0% - 984,326 - - 261 DIF-TRAFFIC FACILITIES 126,101 - 0% - 0% - 126,101 - - 262 STATE GAS TAX FUND 435,379 149,526 20% 141,979 10% 7,547 442,926 748,017 1,449,543 263 MEASURE "C" STREET FUND 118,043 526,533 117% 99,103 19% 427,430 545,473 450,000 529,965 264 STMP TRAFFIC IMPACT FUND - - 0% - 0% - - - 4,753 267 GENERAL PLAN UPDATE 949,790 29,008 12% - 0% 29,008 978,798 240,000 8,726 291 SOLID WASTE AND RECYCLING 777,516 - 0% 3,635 1% (3,635) 773,881 180,000 244,426 521 REGIONAL WATER QUALITY 52,993 - 0% - 0% - 52,993 - - 266 BART (PARK & RIDE) 325,831 21,296 12% 5,335 3% 15,961 341,792 182,000 182,000 268 SB1 (RMRA) 581,064 - 0% 30,139 21% (30,139) 550,925 644,976 145,587 5,820,854 812,522 12% 1,234,628 17% (422,106) 5,398,748 6,788,706 7,190,563 Enterprise Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 420 WASTEWATER - OPERATION 24,905,221 3,784 0% 496,314 6% (492,530) 24,412,691 6,068,734 7,945,405 421 WASTEWATER - CAPITAL 10,514,633 - 0% 1,788,274 16% (1,788,274) 8,726,359 132,000 11,427,601 35,419,854 3,784 0% 2,284,588 12% (2,280,804) 33,139,050 6,200,734 19,373,006 This fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City. The General Fund includes activities for police, planning, public works, operations and maintenance, and legal and administration.
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 23-24 Year to Date (YTD) Fund Balance Report - All Funds Through September 30, 2023
Internal Service Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 450 VEHICLE REPLACEMENT FUND 953,271 - 0% 8,180 4% (8,180) 945,091 153,000 220,000 460 IT EQUIPMENT REPLACEMENT 762,039 1,808 0% 440,554 33% (438,746) 323,293 996,333 1,339,974 470 FACILITY MAINTENANCE FUND 494,365 - 0% 213,603 19% (213,603) 280,762 938,955 1,110,421 2,209,675 1,808 0% 662,337 25% (660,529) 1,549,146 2,088,288 2,670,395 Debt Service Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 672 2003B DEBT SERVICE PFA 65,234 - 0% 1,600 0% (1,600) 63,634 563,316 564,937 673 2009 DEBT SERVICE PFA 2,063,873 - 0% 1,250 0% (1,250) 2,062,623 907,159 907,159 388 EQUIPMENT LEASE - 235,897 100% 235,897 100% - - 235,896 235,896 2,129,107 235,897 14% 238,747 14% (2,850) 2,126,257 1,706,371 1,707,992 Capital Projects Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 295 FEDERAL GRANTS - - 0% - 0% - - - - 296 STATE GRANTS - - 0% - 0% - - 538,506 538,506 300 CITY CAPITAL PROJ-SINGLE 611,516 - 0% 115,166 26% (115,166) 496,350 300,000 435,575 301 ENERGY CONSERVATION PROJECT 117,688 - 0% - 0% - 117,688 - 1,450 387 WATER QUALITY RET BASIN 234,152 - 0% 7,311 16% (7,311) 226,841 50,000 47,000 963,356 - 122,477 (122,477) 840,879 888,506 1,022,531 Agency Funds
Preliminary
Beginning
Available Balance
Revenues and
Transfers In
Expenditures and
Transfers Out Net Activities
Ending Available
Balance Revenue Expenditure
Fund NumberFund Name 7/1/23 9/30/23 % Collected 9/30/23 % Used 9/30/23 9/30/23 Estimate Budget 382 ASSMT DIST 05-01 DEBT SVC 399,420 - 0% 192,801 84% (192,801) 206,619 229,088 229,088 501 TAYLOR WOODROW MAINT LMOD 71,969 - 0% - 0% - 71,969 - - 511 GASB 45 OPEB LIABILITY 2,673,351 - 0% 19,170 18% (19,170) 2,654,181 120,000 104,600 3,144,740 - 211,971 (211,971) 2,932,769 349,088 333,688 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.
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.