FY 22-23 Annual Results - All Funds
As of June 30, 2023
General Fund
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
100 GENERAL FUND 977,254 19,530,255 18,226,849 1,303,406 472,098 1,808,562 977,254 19,530,255 18,226,849 1,303,406 472,098 1,808,562 Special Revenue Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
101 ASSET SEIZURE 69,395 162,585 11,617 150,968 13,717 206,646 201 AB 3229 COPS Program 18,011 165,272 150,000 15,272 - 33,283 220 CITYWIDE L&L DIST 83-2 (235,297) 2,129,351 1,787,897 341,454 36,171 69,986 221 VICTORIA BY THE BAY L&L (315,422) 482,898 574,931 (92,033) 29,573 (437,028) 222 HERCULES VILLAGE L&L DIST 179,767 170,010 193,644 (23,634) 13,324 142,809 223 BAYWOOD ASSESS 04-1 L&L 202,309 160,752 288,195 (127,443) 824 74,042 224 BAYSIDE ASSESS DIST L&L 146,428 153,246 168,025 (14,779) 5,750 125,899 225 ARTERIAL ROADWAYS 574,312 311,978 423,871 (111,893) 824 461,595 231 STORMWATER ASSESSMENT (183,570) 461,987 422,703 39,284 13,335 (157,621) 241 DIF-GEN PUBLIC FACILITIES 143,087 3,314 - 3,314 - 146,401 242 COMMUNITY DEVELOPMENT FND 166,708 4,161 - 4,161 - 170,869 243 DEVELOPMENT FEE FUND 71,122 1,453 - 1,453 - 72,575 244 DIF-POLICE FACILITIES 262,940 6,031 4,259 1,772 - 264,712 246 DIF-FIRE FACILITIES 821 888 - 888 - 1,709 247 DIF-PARK & REC 184,426 4,578 - 4,578 39,766 149,238 249 PUBLIC BENEFIT FEE 964,565 19,938 - 19,938 - 984,503 261 DIF-TRAFFIC FACILITIES 153,233 5,898 33,003 (27,105) - 126,128 262 STATE GAS TAX FUND 686,466 676,642 926,232 (249,590) 188,017 248,859 263 MEASURE "C" STREET FUND 42,356 512,515 418,300 94,215 - 136,571 264 STMP TRAFFIC IMPACT FUND - - - - - - 267 GENERAL PLAN UPDATE - 1,126,251 168,202 958,049 8,726 949,323 291 SOLID WASTE AND RECYCLING 828,648 195,605 246,571 (50,966) 6,864 770,818 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.
FY 22-23 Annual Results - All Funds
As of June 30, 2023
521 REGIONAL WATER QUALITY 51,144 1,044 - 1,044 - 52,188 266 BART (PARK & RIDE) 275,882 75,803 31,237 44,566 - 320,448 268 SB1 (RMRA) - 1,183,415 612,116 571,299 145,587 425,712 4,287,331 8,015,615 6,460,803 1,554,812 502,478 5,339,665 Enterprise Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
420 WASTEWATER - OPERATION 23,267,142 6,273,226 17,057,784 (10,784,558) 935,584 11,547,000 421 WASTEWATER - CAPITAL - 13,700,000 3,185,367 10,514,633 10,514,633 - 23,267,142 19,973,226 20,243,151 (269,925) 11,450,217 11,547,000 Internal Service Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
450 VEHICLE REPLACEMENT FUND 645,487 154,350 484,213 (329,863) - 315,624 460 IT EQUIPMENT REPLACEMENT 755,054 1,277,362 1,064,954 212,408 - 967,462 470 FACILITY MAINTENANCE FUND 838,182 787,000 782,512 4,488 114,791 727,879 2,238,723 2,218,712 2,331,679 (112,967) 114,791 2,010,965 Debt Service Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
672 2003B DEBT SERVICE PFA 158,687 360,649 514,769 (154,120) - 4,567 673 2009 DEBT SERVICE PFA 1,993,825 978,719 908,671 70,048 - 2,063,873 388 EQUIPMENT LEASE - 226,432 226,432 - - - 2,152,512 1,565,800 1,649,872 (84,072) - 2,068,440 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.
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 FY 22-23 Annual Results - All Funds
As of June 30, 2023
Capital Projects Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
295 FEDERAL GRANTS - 492,000 492,000 - - - 296 STATE GRANTS - 189,979 189,979 - - - 300 CITY CAPITAL PROJ-SINGLE 1,265,837 500,000 1,288,400 (788,400) 135,575 341,862 301 ENERGY CONSERVATION PROJECT 117,303 385 - 385 1,450 116,238 387 WATER QUALITY RET BASIN 182,539 59,233 10,747 48,486 - 231,025 1,565,679 1,241,597 1,981,126 (739,529) 137,025 689,125 Agency Funds
Fund Number Fund Name
Beginning
Available
Balance
Revenues and
Transfers In
Expenditures
and Transfers
Out
Net Annual
Activities
Outstanding
Encumbrance
Ending
Available
Balance
382 ASSMT DIST 05-01 DEBT SVC 386,115 237,457 229,374 8,083 - 394,198 501 TAYLOR WOODROW MAINT LMOD 69,457 1,419 - 1,419 - 70,876 511 GASB 45 OPEB LIABILITY 2,629,051 184,555 140,254 44,301 - 2,673,352 3,084,623 423,431 369,628 53,803 - 3,138,426 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.
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.