SPECIAL REVENUE FUNDS
Asset Seizure
Fund Summary - Fund 101
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 217,000 $ 100,000$ Revenues
Intergovernmental 159,854 $ 1,133 $ - - Interest Income 2,732 10,019 - - Miscellaneous Revenues - - - - 162,586 11,152 - -
Transfers In - - - - 162,586 11,152 - -
Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses 8,654 29,977 - - Cost Allocation - - - - Capital Outlay - - - - Capital Improvement Projects (CIP) 2,964 21,066 117,000 100,000 Debt Service - - - - 11,618 51,043 117,000 100,000
Transfer Out - - - - 11,618 51,043 117,000 100,000
Changes in restricted reserves
Net Annual Activity 150,968 (39,891) (117,000) (100,000) Ending Available Fund Balance 217,000 $ 100,000$ - $ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 62,715 $ 36,159$ Revenues
Intergovernmental 165,271 $ 186,159$ 150,000 150,000 Interest Income - - - - Miscellaneous Revenues - - - - 165,271 186,159 150,000 150,000
Transfers In - $ - - - 165,271 186,159 150,000 150,000
Expenditures
Salaries and Benefits - - - - Contractual Services - - - - Utilities - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - - - - -
Transfer Out 150,000 156,727 176,556 186,159 150,000 156,727 176,556 186,159
Changes in restricted reserves
Net Annual Activity 15,271 29,432 (26,556) (36,159) Ending Available Fund Balance 62,715 $ 36,159$ - $ California state legislation (AB 3229) created the Citizens Options for Public Safety (COPS) program. These funds are used for front line law enforcement services.
Stormwater Assessment
Fund Summary - Fund 231
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 110,990 $ 17,606 $ Revenues
Assessment 336,987 $ 221,305$ 230,645 250,000 Interest Income - - - - Miscellaneous Revenues - - - - 336,987 221,305 230,645 250,000
Transfers In 125,000 125,000 125,000 125,000 461,987 346,305 355,645 375,000
Expenditures
Salary and Benefits 214,259 217,583 218,014 214,406 Contractual Services 123,405 100,896 141,228 145,400 Utilities 1,849 2,226 2,122 2,200 Maintenance & Repairs 32,422 21,738 26,523 27,300 Other Expenses 3,768 2,728 3,183 3,300 Cost Allocation 47,000 52,869 57,959 - Capital Outlay - - - - Debt Service - - - - 422,703 398,040 449,029 392,606
Transfer Out - - - - 422,703 398,040 449,029 392,606
Changes in restricted reserves
Net Annual Activity 39,284$ (51,735) (93,384) (17,606) Ending Available Fund Balance 110,990 $ 17,606 $ - $ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 160,534 $ 160,534$ Revenues
Fees 391 $ 5,670$ - - Interest Income 2,926 7,828 - - Miscellaneous Revenues - - - - 3,317 13,498 - -
Transfers In - - - - 3,317 13,498 - -
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 3,317$ 13,498 - - Ending Available Fund Balance 160,534 $ 160,534$ 160,534$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 180,478 $ 10,478
Revenues
Fees 750 $ - $ - - Interest Income 3,411 8,899 - - Miscellaneous Revenues - - - - 4,161 8,899 - -
Transfers In - - - - 4,161 8,899 - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Improvement Projects (CIP) - - 170,000 - Debt Service - - - - - - 170,000 -
Transfer Out - - - - - - 170,000 -
Changes in restricted reserves
Net Annual Activity 4,161$ 8,899 (170,000) - Ending Available Fund Balance 180,478 $ 10,478 $ 10,478$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 76,657$ 76,657$ Revenues
Fees - $ - $ - - Interest Income 1,453 3,780 - - Miscellaneous Revenues - - - - 1,453 3,780 - -
Transfers In - - - - 1,453 3,780 - -
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 1,453$ 3,780 - - Ending Available Fund Balance 76,657 $ 76,657$ 76,657$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 281,366 $ 81,366 $ Revenues
Fees 692 $ 2,530$ - - Interest Income 5,339 13,848 - - Miscellaneous Revenues - - - - 6,031 16,378 - -
Transfers In - - - - 6,031 16,378 - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Improvement Projects (CIP) 4,259 830 200,000 - Debt Service - - - - 4,259 830 200,000 -
Transfer Out - - - - 4,259 830 200,000 -
Changes in restricted reserves
Net Annual Activity 1,772$ 15,548 (200,000) - Ending Available Fund Balance 281,366 $ 81,366 $ 81,366$ 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 - Parks & Recreation
Fund Summary - Fund 247
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 158,276 $ 158,276$ Revenues
Fees 805 $ - $ - - Interest Income 3,774 8,415 - - Miscellaneous Revenues - - - - 4,579 8,415 - -
Transfers In - - - - 4,579 8,415 - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Improvement Projects (CIP) - 39,766 - 150,000 Debt Service - - - - - 39,766 - 150,000 Transfer Out - - - - - 39,766 - 150,000 Changes in restricted reserves
Net Annual Activity 4,579$ (31,351) - (150,000) Ending Available Fund Balance 158,276 $ 158,276$ 8,276 $ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 1,039,867 $ 1,039,867$ Revenues
Fees - $ - $ - - Interest Income 19,938 51,274 - - Miscellaneous Revenues - - - - 19,938 51,274 - -
Transfers In - - - - 19,938 51,274 - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Improvement Projects (CIP) - - - - Debt Service - - - - - - - -
Transfer Out - - - - - - - -
Changes in restricted reserves
Net Annual Activity 19,938$ 51,274 - - Ending Available Fund Balance 1,039,867 $ 1,039,867$ 1,039,867$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 477,493 $ 477,493$ Revenues
Fees 2,820 $ 330,718$ - -
Interest Income 3,078 18,770 - - Miscellaneous Revenues - - - - 5,898 349,488 - -
Transfers In - - - - 5,898 349,488 - -
Expenditures
Salary and Benefits - - - - Contractual Services 12,949 - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay 20,055 - - - Debt Service - - - - 33,004 - - -
Transfer Out - - - - 33,004 - - -
Changes in restricted reserves
Net Annual Activity (27,106)$ 349,488 - - Ending Available Fund Balance 477,493 $ 477,493$ 477,493$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 496,011 $ 497,767$ Revenues
Gas Tax 664,094 $ 721,198$ 727,585 738,148 Interest Income 12,548 24,711 - - Miscellaneous Revenues - - - - 676,642 745,909 727,585 738,148
Transfers In 262,755 - - - 939,397 745,909 727,585 738,148
Expenditures
Salary and Benefits 259,269 264,427 269,408 282,940 Contractual Services 30,442 77,103 109,978 113,300 Utilities 12,195 15,064 12,700 13,100 Maintenance & Repairs 74,881 63,599 81,500 83,900 Other Expenses 17,301 9,856 20,200 20,800 Cost Allocation 96,986 102,413 126,078 129,861 Capital Outlay 94,977 21,682 50,000 50,000 Capital Improvement Projects (CIP) - 49,320 - - Debt Service - - - - 586,051 603,464 669,864 693,901
Transfer Out 602,937 50,342 55,965 - 1,188,988 653,806 725,829 693,901
Changes in restricted reserves
Net Annual Activity (249,591)$ 92,103 1,756 44,247 Ending Available Fund Balance 496,011 $ 497,767$ 542,014$ 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 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 678,765 $ 597,579$ Revenues
Gas Tax 510,780 $ 1,043,772$ 520,000 493,303 Interest Income 1,735 29,866 - - Miscellaneous Revenues - - - - 512,515 1,073,638 520,000 493,303
Transfers In - - - - 512,515 1,073,638 520,000 493,303
Expenditures
Salary and Benefits 259,116 278,193 265,415 275,050 Contractual Services 3,501 9,982 68,278 68,300 Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation 51,000 49,092 67,493 69,518 Capital Outlay 104,683 107,364 200,000 - Capital Improvement Projects (CIP) - - - 200,000 Debt Service - - - - 418,300 444,631 601,186 612,868
Transfer Out - - - - 418,300 444,631 601,186 612,868
Changes in restricted reserves
Net Annual Activity 94,215$ 629,007 (81,186) (119,565) Ending Available Fund Balance 678,765 $ 597,579$ 478,014$ 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.
BART Park & Ride
Fund Summary - Fund 266
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance - $ - $
Revenues
Fees - $ - $ - - Interest Income - - - - Miscellaneous Revenues 81,187 32,318 89,000 92,000 81,187 32,318 89,000 92,000
Transfers In - - - - 81,187 32,318 89,000 92,000
Expenditures
Salary and Benefits - - - - Contractual Services 14,674 245,897 24,000 25,000 Utilities 10,900 2,459 20,000 21,000 Maintenance & Repairs 5,663 3,532 45,000 46,000 Other Expenses - 6,525 - - Cost Allocation - - - - Capital Outlay - - - - Capital Improvement Project (CIP) - 100,000 - - Debt Service - - - - 31,237 358,413 89,000 92,000
Transfer Out - - - - 31,237 358,413 89,000 92,000
Changes in restricted reserves
Net Annual Activity 49,950$ (326,095) - - Fund Balance
Ending Available Fund Balance -$ - $ - $ 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.
General Plan Update Fee and Building Training Fee
Fund Summary - Fund 267
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 1,097,903 $ 1,394,760$ Revenues
Fees 164,192 $ 254,542$ 254,542 -
Interest Income 22,898 42,315 42,315 - Miscellaneous Revenues - - - - 187,090 296,857 296,857 -
Transfers In 953,800 - - - 1,140,890 296,857 296,857 -
Expenditures
Salary and Benefits - - - - Contractual Services 168,202 - - 1,300,000 Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 168,202 - - 1,300,000 Transfer Out - - - - 168,202 - - 1,300,000 Changes in restricted reserves
Net Annual Activity 972,688$ 296,857 296,857 (1,300,000) Fund Balance
Ending Available Fund Balance 1,097,903$ 1,394,760$ 94,760 $ The fund is to account for the General Plan Update Fee and Building Training Fee. The General Update Fee (1% of construction valuation of any permit issued) is a fee to pay for the costs of preparing and adopting an updated general plan and the associated environmental documents, and maintaining and preparing legally reqired reports on the general plan. The Building Training Fee was discontinued and the fee was collected to comply with AB 1608.
Road Maintenance Rehabilitation Account (SB1 - RMRA)
Fund Summary - Fund 268
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 940,852 $ 583,654$ Revenues
RMRA 576,570 $ 664,869$ 673,002 683,809 Interest Income 12,020 40,692 - - Miscellaneous Revenues - - - - 588,590 705,561 673,002 683,809
Transfers In 553,583 - - - 1,142,173 705,561 673,002 683,809
Expenditures
Salary and Benefits - - - - Pass through to other agency 44,832 87,930 - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Street Maintenance Program - - - Capital Improvement Projects (CIP) 304,529 161,766 1,030,200 500,000 Debt Service - - - - 349,361 249,696 1,030,200 500,000
Transfer Out 262,755 - - - 612,116 249,696 1,030,200 500,000
Changes in restricted reserves -
Net Annual Activity 530,057$ 455,865 (357,198) 183,809 Ending Available Fund Balance 940,852 $ 583,654$ 767,463$ Senate Bill (SB) 1, Chapter 5, Statutes of 2017, created the Road Maintenance and Rehabilitation Program (RMRP) to address deferred maintenance on the State Highway System and the local street and road system, and the Road Maintenance and Rehabilitation Account (RMRA) for the deposit of various funds for the program. A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.
Solid Waste and Recycling
Fund Summary - Fund 291
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 878,373 $ 675,033$ Revenues
Fees - $ - $ - - Interest Income 19,420 44,590 9,000 - Miscellaneous Revenues 176,184 176,206 176,000 - 195,604 220,796 185,000 -
Transfers In - - - - 195,604 220,796 185,000 -
Expenditures
Salary and Benefits 12,377 12,986 13,340 13,852 Contractual Services 9,194 (36,622) - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - 243,000 Cost Allocation - - - - Capital Improvement Projects (CIP) 100,000 - 250,000 - Debt Service - - - - 121,571 (23,636) 263,340 256,852
Transfer Out 125,000 125,000 125,000 125,000 246,571 101,364 388,340 381,852
Changes in restricted reserves
Net Annual Activity (50,967)$ 119,432 (203,340) (381,852) Ending Available Fund Balance 878,373 $ 675,033$ 293,181$ The funding is from the rate differential between the fees collected by Richmond Sanitary Services (RSS) per their franchise agreement with Hercules and the fees for the post-collection agreement. The differential occurred when lower post-collection fees were adopted in 2013 due to the payoff of the bonds. On September 22, 2015, Hercules City Council restrict the use of funds to the purchase and distribution of reusable bags, street sweeping, and street repairs.
Water Quality Retention Basin
Fund Summary - Fund 387
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 287,000 $ 301,000$ Revenues
Property Tax 55,077 $ 58,161$ 56,000 57,000 Interest Income 4,156 13,747 6,000 6,000 Miscellaneous Revenues - - - - 59,233 71,908 62,000 63,000
Transfers In - - - - 59,233 71,908 62,000 63,000
Expenditures
Salary and Benefits - - - - Contractual Services 10,747 10,242 48,000 49,000 Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 10,747 10,242 48,000 49,000
Transfer Out - - - - 10,747 10,242 48,000 49,000
Changes in restricted reserves
Net Annual Activity 48,486 $ 61,666$ 14,000 14,000 Ending Available Fund Balance 287,000 $ 301,000$ 315,000$ This fund accounts for revenues from Property Tax Special Assessment for the formation of City of Hercules Community Facilities District No. 2017-01 on April 11, 2017. Development of the Bayfront and Muir Pointe created the need for construction of water quality detention basin for runoff generared by the improvements constructed to support the developments. The CFD was formed to create a funding mechanism for the maintenance costs associated with the water quality detention basin.
Regional Water Quality
Fund Summary - Fund 521
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 55,123 $ 55,123$ Revenues
Fees - - - - Interest Income 1,045 2,718 - - Miscellaneous Revenues - - - - 1,045 2,718 - -
Transfers In - - - - 1,045 2,718 - -
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 1,045$ 2,718 - - Fund Balance
Ending Available Fund Balance 55,123$ 55,123$ 55,123$ 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.
Successor Housing Agency
Fund Summary - Fund 640
Fund Description / Budget Highlights
Fund Activity
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Actual Actual Budget Proposed
Beginning Available Fund Balance 5,880,886$ 5,869,886$ Revenues
Tax Increment (RPTTF) - - - - Interest Income 255,697 420,467 102,000 - Miscellaneous Revenues - 253,594 - - 255,697 674,061 102,000 -
Transfers In - - - - 255,697 674,061 102,000 -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses 284,180 (14,741) 113,000 120,595 Cost Allocation - - - - Capital Outlay - - - - Debt Service - - - - 284,180 (14,741) 113,000 120,595
Transfer Out - - - - 284,180 (14,741) 113,000 120,595
Changes in restricted reserves
Net Annual Activity (28,483) $ 688,802 (11,000) (120,595) Ending Available Fund Balance 5,880,886 $ 5,869,886$ 5,749,291$ On February 27, 2024, the City elected to become the Successor Housing Authority and retain the housing assets and functions previously performed by the Hercules Redevelopment Agency in accordance with HSC Section 34176.