FY 25-26 Year to Date (YTD) Fund Balance Report - All Funds Through September 30, 2025
General Fund
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 100 GENERAL FUND 28,416,957 4,003,260 19% 5,269,887 26% (1,266,627) 27,150,330 20,891,627 20,467,868 28,416,957 4,003,260 5,269,887 (1,266,627) 27,150,330 20,891,627 20,467,868 Special Revenue Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 101 ASSET SEIZURE 167,109 - 0% 6,547 7% (6,547) 160,562 - 100,000 201 AB 3229 COPS Program 80,822 - 0% - 0% - 80,822 150,000 186,159 220 CITYWIDE L&L DIST 83-2 601,098 - 0% 363,663 17% (363,663) 237,435 2,351,768 2,199,033 221 VICTORIA BY THE BAY L&L (859,840) - 0% 117,845 16% (117,845) (977,685) 590,212 728,080 222 HERCULES VILLAGE L&L DIST 109,295 - 0% 42,849 17% (42,849) 66,446 188,241 245,104 223 BAYWOOD ASSESS 04-1 L&L 86,692 - 0% 30,777 17% (30,777) 55,915 186,035 185,981 224 BAYSIDE ASSESS DIST L&L 116,231 - 0% 19,965 12% (19,965) 96,266 170,209 169,187 225 ARTERIAL ROADWAYS 513,059 - 0% 73,783 20% (73,783) 439,276 349,928 376,790 231 STORMWATER ASSESSMENT (24,068) - 0% 73,793 19% (73,793) (97,861) 375,000 392,606 241 DIF-GEN PUBLIC FACILITIES 16,907 1,208 0% - 0% 1,208 18,115 - - 242 COMMUNITY DEVELOPMENT FND 248,854 2,112 0% - 0% 2,112 250,966 - - 243 DEVELOPMENT FEE FUND 42,272 - 0% - 0% - 42,272 - - 244 DIF-POLICE FACILITIES 355,421 2,143 0% - 0% 2,143 357,564 - - 246 DIF-FIRE FACILITIES 1,756 - 0% - 0% - 1,756 - - 247 DIF-PARK & REC 224,371 2,493 0% - 0% 2,493 226,864 - 150,000 249 PUBLIC BENEFIT FEE 1,089,360 - 0% - 0% - 1,089,360 - - 261 DIF-TRAFFIC FACILITIES 496,255 8,736 0% - 0% 8,736 504,991 - - 262 STATE GAS TAX FUND 547,260 192,241 26% 101,194 13% 91,047 638,307 738,148 754,459 263 MEASURE "J" STREET FUND 409,756 - 0% 136,951 22% (136,951) 272,805 493,303 612,868 264 STMP TRAFFIC IMPACT FUND 3,147 - 0% - 0% - 3,147 - - 266 BART (PARK & RIDE) 6,776 - 0% 4,727 5% (4,727) 2,049 92,000 92,000 267 GENERAL PLAN UPDATE 1,604,618 54,100 - 0% 54,100 1,658,718 - 1,300,000 268 SB1 (RMRA) 1,688,832 183,331 27% - 0% 183,331 1,872,163 683,809 500,000 The General Fund serves as the backbone of the City's financial operations, providing a comprehensive account of all general revenues and expenditures. This vital fund is responsible for financing essential services that ensure the well-being and safety of the community. These include public safety initiatives like police services, street maintenance to keep transportation smooth, community services that enhance residents' quality of life, and the management of parks and recreational facilities for leisure and enjoyment. Additionally, it supports the administrative functions that keep the City running efficiently. The primary revenue sources sustaining the General Fund include various general taxes, such as sales tax, utility users tax, and property tax, which collectively enable the City to deliver these critical services.
Special revenue funds serve as dedicated accounts for revenues that are legally bound to be used for specific purposes. These funds play a crucial role in supporting essential services and projects, such as maintaining roads, funding libraries, or facilitating targeted grant programs. Unlike the general fund, which provides flexibility for a wide array of city expenditures, special revenue funds require separate accounting due to their restricted usage. This ensures transparency and accountability in how these funds are allocated and spent. Examples of special revenue funds include state gas tax revenues earmarked for street improvement projects, which help enhance transportation infrastructure, and federal grants designated for law enforcement initiatives aimed at improving community safety. These funds are vital for fulfilling community needs and advancing local priorities.
FY 25-26 Year to Date (YTD) Fund Balance Report - All Funds Through September 30, 2025
291 SOLID WASTE AND RECYCLING 786,070 - 0% 16,158 4% (16,158) 769,912 - 381,852 521 REGIONAL WATER QUALITY 57,747 - 0% - 0% - 57,747 - - 640 SUCCESSOR HOUSING AGENCY 6,188,900 - 0% 6,588 5% (6,588) 6,182,312 - 120,595 14,558,701 446,364 7% 994,840 12% (548,476) 14,010,225 6,368,653 8,494,714 Sewer Enterprise Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 420 WASTEWATER - OPERATION 14,127,079 - 0% 875,246 9% (875,246) 13,251,833 6,505,000 10,080,152 14,127,079 - 0% 875,246 9% (875,246) 13,251,833 6,505,000 10,080,152 Internal Service Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 450 VEHICLE REPLACEMENT FUND 279,651 40,750 25% - 40,750 320,401 163,000 - 460 IT OPERATING FUND 790,838 275,713 25% 541,980 38% (266,267) 524,571 1,102,852 1,441,997 470 FACILITY MAINTENANCE FUND 124,913 261,781 25% 287,112 24% (25,331) 99,582 1,047,125 1,201,184 480 IT REPLACEMENT FUND 360,895 - 0% 49,802 100% (49,802) 311,093 292,000 50,000 490 FACILITY REPLACEMENT FUND 247,669 - 0% - - 247,669 - - 1,803,966 578,244 22% 878,894 33% (300,650) 1,503,316 2,604,977 2,693,181 Debt Service Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 672 2003B DEBT SERVICE PFA - - 0% - 0% - - 561,212 561,212 673 2009 DEBT SERVICE PFA - - 0% - 0% - - 906,578 906,578 388 EQUIPMENT LEASE - 245,079 100% 245,079 100% - - 245,079 245,079 - 245,079 14% 245,079 14% - - 1,712,869 1,712,869 This fund is specifically designated for the wastewater treatment services provided to the cities of Hercules and Pinole, as well as for the ongoing maintenance of the city's sewer lines and related facilities. It functions as a self-supporting initiative, delivering essential services on a user-charge basis to both residential and commercial stakeholders. This structured approach ensures the sustainability and reliability of our wastewater management system, facilitating efficient service delivery while promoting responsible consumption among users.
The Internal Service Fund (ISF) serves as a strategic framework for the effective management and accounting of various essential services and goods, including information technology support, fleet management, and facility maintenance. These services are provided by one city department to another on a cost-reimbursement basis. This approach not only enhances transparency in cost tracking but also promotes operational efficiency by ensuring that the departments utilizing these vital services contribute financially.
The Debt Service Fund is a designated financial mechanism used to account for and service the City’s long-term debt, including instruments such as bonds. This fund is vital for the City’s financial management, as it aggregates resources from various income streams, including property taxes and transfers from other municipal funds. By ensuring that sufficient resources are available, the Debt Service Fund facilitates the punctual payment of both principal and interest obligations, thereby upholding the City’s creditworthiness and demonstrating prudent fiscal administration to stakeholders.
FY 25-26 Year to Date (YTD) Fund Balance Report - All Funds Through September 30, 2025
Capital Projects Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 295 FEDERAL GRANTS - - 0% - 0% - - - -
296 STATE GRANTS - 646 0% 646 0% - - 190,500 190,500 300 CITY CAPITAL PROJ-SINGLE 2,460,930 2,935,520 100% 206,508 7% 2,729,012 5,189,942 2,923,720 2,923,720 387 WATER QUALITY RET BASIN 358,970 - 0% 1,311 3% (1,311) 357,659 63,000 49,000 2,819,900 2,936,166 208,465 2,727,701 5,547,601 3,177,220 3,163,220 Agency Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 382 ASSMT DIST 05-01 DEBT SVC 378,812 - 0% 196,310 86% (196,310) 182,502 229,356 229,356 501 TAYLOR WOODROW MAINT LMOD 78,611 - 0% - 0% - 78,611 - - 511 GASB 45 OPEB LIABILITY 3,091,977 - 0% 13,087 11% (13,087) 3,078,890 144,000 115,800 3,549,400 - 209,397 (209,397) 3,340,003 373,356 345,156 Private Purpose Trust Funds
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Fund Number Fund Name 7/1/25 9/30/25 % Collected 9/30/25 % Used 9/30/25 9/30/25 Estimate Budget 620 SUCCESSOR AGENCY 7,291,968 - 0% - 0% - 7,291,968 9,758,380 9,758,380 Agency fund accounts are financial instruments utilized by the City to manage assets on behalf of various entities without taking ownership of those assets. In this capacity, the City serves as a fiscal agent, committed to the efficient and responsible administration of funds. Typical examples of agency fund accounts include assessment districts, where properties are specially assessed to finance local public improvements such as roads, sewer lines, and landscaping, which provide direct benefits to those properties. Furthermore, these accounts may be employed for Other Post-Employment Benefits (OPEB), including retiree health benefits.
A private purpose trust fund for a successor redevelopment agency serves as a dedicated accounting and financial reporting mechanism for cities or counties managing the assets and liabilities of a dissolved agency. Its primary goal is to responsibly wind down the former agency's operations by fulfilling enforceable obligations as mandated by state law.
The Capital Projects Fund is an essential financial vehicle dedicated to the acquisition, construction, and major improvements of a City's long-term assets, which encompass critical infrastructure and public facilities. This fund operates independently from the City's operating budget, ensuring that resources are specifically allocated for significant projects. It is financed through various revenue sources, including bond proceeds, grants, and taxes, which contribute to a robust funding base. The Capital Projects Fund is instrumental in advancing key initiatives, such as the development of essential roadways, efficient sewer systems, inviting parks, and vital public buildings, all of which play a crucial role in enhancing the community's quality of life.