NON-GENERAL FUND SUMMARY
As of December 31, 2025
Special Revenue Funds
Beginning
Available Balance Revenue Expenditures Midyear Request Net Activities Ending Balance Fund No. Fund Name Actual Budget 6-Month Actual % Budget 6-Month Actual % Adjustments As of 12/31/2025 As of 12/31/2025 101 ASSET SEIZURE 167,857 - - 100,000 8,686 9% (8,686) 159,171 201 AB 3229 COPS Program 80,823 150,000 166,382 111% 186,159 - 0% 166,382 247,205 220 CITYWIDE L&L DIST 83-2 908,694 2,351,768 712,067 30% 2,199,033 715,667 33% (3,599) 905,095 221 VICTORIA BY THE BAY L&L (859,842) 590,212 317,217 54% 728,080 373,572 51% (56,355) (916,197) 222 HERCULES VILLAGE L&L DIST 109,877 188,241 100,927 54% 245,104 120,502 49% (19,575) 90,302 223 BAYWOOD ASSESS 04-1 L&L 86,962 186,035 100,467 54% 185,981 85,270 46% 15,197 102,159 224 BAYSIDE ASSESS DIST L&L 116,766 170,209 91,982 54% 169,187 69,564 41% 22,418 139,184 225 ARTERIAL ROADWAYS 515,191 349,928 - 0% 376,790 207,450 55% (207,450) 307,742 231 STORMWATER ASSESSMENT 17,320 375,000 272,952 73% 392,606 212,964 54% 59,987 77,308 241 DIF-GEN PUBLIC FACILITIES 203,003 - 1,208 - - 1,208 204,212 242 COMMUNITY DEVELOPMENT FND 249,564 - 2,112 - - 2,112 251,676 243 DEVELOPMENT FEE FUND 80,606 - - - - - 80,606 244 DIF-POLICE FACILITIES 356,528 - 2,143 - 9,216 (7,073) 349,455 246 DIF-FIRE FACILITIES 1,763 - - - - - 1,763 247 DIF-PARK & REC 236,979 - 2,493 150,000 - 2,493 239,471 249 PUBLIC BENEFIT FEE 1,093,451 - - - - - 1,093,451 261 DIF-TRAFFIC FACILITIES 749,373 - 8,736 - - 8,736 758,109 262 STATE GAS TAX FUND 549,181 738,148 386,391 52% 754,459 255,580 34% 130,810 679,992 263 MEASURE "C" STREET FUND 776,021 493,303 - 0% 612,868 257,704 42% (257,704) 518,316 266 BART (PARK & RIDE) 6,779 92,000 33,000 36% 92,000 19,879 22% 13,121 19,900 267 GENERAL PLAN UPDATE 1,608,945 - 95,492 1,300,000 5,428 90,064 1,699,009 268 SB1 (RMRA) 1,692,994 683,809 366,326 500,000 - 0% 366,326 2,059,320 291 SOLID WASTE AND RECYCLING 965,496 - 89,532 381,852 7,454 2% 82,078 1,047,575 387 WATER QUALITY RET BASIN 359,415 63,000 34,321 54% 49,000 8,533 17% 25,788 385,204 521 REGIONAL WATER QUALITY 57,962 - - - - - 57,962 640 SUCCESSOR HOUSING 6,188,900 - 17,329 120,595 39,437 33% (22,108) 6,166,792 16,320,609 6,431,653 2,801,078 44% 8,543,714 2,396,905 28% - 404,173 16,724,783 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 2025-26 MIDYEAR BUDGET REPORTNON-GENERAL FUND
NON-GENERAL FUND SUMMARY
As of December 31, 2025
Enterprise Funds
Beginning
Available Cash
Balance Revenue Expenditures Midyear Request Net Activities Ending Available
Balance
Fund No. Fund Name Actual Budget 6-Month Actual % Budget 6-Month Actual % Adjustments As of 12/31/2025 As of 12/31/2025 420 WASTEWATER - OPERATION 16,317,500 7,200,934 4,267,778 59% 10,080,152 2,027,708 20% 2,240,070 18,557,570 421 WASTEWATER - CAPITAL - 536,680 - 0% 536,680 - 0% - - 16,317,500 7,737,614 4,267,778 55% 10,616,832 2,027,708 19% - 2,240,070 18,557,570 Internal Service Funds
Beginning
Available Cash
Balance Revenue Expenditures Midyear Request Net Activities Ending Available
Balance
Fund No. Fund Name Actual Budget 6-Month Actual % Budget 6-Month Actual % Adjustments As of 12/31/2025 As of 12/31/2025 450 VEHICLE REPLACEMENT FUND 279,651 163,000 - 0% - - - 279,651 460 IT OPERATING FUND 780,554 1,102,852 553,588 50% 1,141,997 840,242 74% (286,655) 493,899 470 FACILITY MAINTENANCE FUND 119,879 1,047,125 523,563 50% 1,201,184 638,692 53% (115,130) 4,750 480 IT REPLACEMENT FUND 360,895 292,000 - 0% 300,000 111,869 37% (111,869) 249,026 490 FACILITY REPLACEMENT FUND 247,669 - - - - - 247,669 1,788,648 2,604,977 1,077,150 41% 2,643,181 1,590,803 60% - (513,653) 1,274,995 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.
NON-GENERAL FUND FY 2025-26 MIDYEAR BUDGET REPORT
NON-GENERAL FUND SUMMARY
As of December 31, 2025
Debt Service Funds
Beginning
Available Cash
Balance Revenue Expenditures Midyear Request Net Activities Ending Available
Balance
Fund No. Fund Name Actual Budget 6-Month Actual % Budget 6-Month Actual % Adjustments As of 12/31/2025 As of 12/31/2025 672 2003B DEBT SERVICE PFA 4,568 561,212 - 0% 561,212 - 0% - 4,567.84 673 2009 DEBT SERVICE PFA 2,281,009 906,578 - 0% 906,578 - 0% - 2,281,009 388 EQUIPMENT LEASE - 245,079 245,079 100% 245,079 245,079 100% - - 2,285,577 1,712,869 245,079 14% 1,712,869 245,079 14% - - 2,285,577 Capital Projects Funds
Beginning
Available Cash
Balance Revenue Expenditures Midyear Request Net Activities Ending Available
Balance
Fund No. Fund Name Actual
Budget, As
Amended 6-Month Actual % Budget 6-Month Actual % Adjustments As of 12/31/2025 As of 12/31/2025 295 FEDERAL GRANTS - - - 0% - - 0% - -
296 STATE GRANTS - 190,500 1,189 0% 190,500 1,189 1% - - 300 CITY CAPITAL PROJ-SINGLE 2,460,930 2,923,720 2,923,720 100% 2,923,720 555,758 19% 2,367,962 4,828,892 354 HERCULES HUB - 2,239,000 400,453 0% 2,239,000 400,453 18% - - 2,460,930 5,353,220 3,325,362 62% 5,353,220 957,400 18% - 2,367,962 4,828,892 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.
NON-GENERAL FUND FY 2025-26 MIDYEAR BUDGET REPORT