Attachment 3
Fund Name
Projeced
Fund Balance
6/30/2025
Revenues &
Transfers-In
Proposed Budget
Expenditures &
Transfers-Out
Proposed
Budget
Revenue Over
(Under)
Expenditures
Projected Fund
Balance 6/30/2026
101 GENERAL FUND $ 19,309,046 $ 49,781,006 $ 53,023,826 $ (3,242,820) $ 16,066,226
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 450,410 150,000 79,900 70,100 520,510 209 Measure A 892,696 1,491,000 2,382,873 (891,873) 823 210 Gas Tax (128,922) 2,495,064 2,136,430 358,634 229,712 211 Measure W (303,058) 739,058 436,000 303,058 -
213 Street Improvement 869,905 655,000 305,858 349,142 1,219,047 216 NPDES Stormwater 110,452 210,700 461,100 (250,400) (139,948) 221 Housing Action Fund 2,924,870 - 481,500 (481,500) 2,443,370 224 Housing In-Lieu 265,702 - - - 265,702
225 Parking In-Lieu 146,465 5,161 - 5,161 151,626
227 Davies Trust 2,297,661 - - - 2,297,661
228 PB&R 1,813,538 - 43,497 (43,497) 1,770,041
229 Tree Replacement (51,167) - - - (51,167)
238 Disaster Accounting 6,744,680 - 125,000 (125,000) 6,619,680 293 Housing Successor 372,513 - - - 372,513
312 Highway 1 Improvement 617,542 5,000 38,966 (33,966) 583,576 314 Manor Drive Improvement** (391,178) - - - (391,178) 315 Aircraft Noise Project 448 - - - 448
319 Planned Local Drainage 332,685 25,000 2,100 22,900 355,585 322 General Capital Improvmnt 111,493 545,000 496,226 48,774 160,267 323 Frontierland Remediation 214,997 75,000 - 75,000 289,997 326 Parks and Playfield 344,458 100,000 - 100,000 444,458 331 Pacifica Library 53,363 - - - 53,363
Total Special Revenue & Capital Funds $ 17,689,553 $ 6,495,983 $ 6,989,450 $ (493,467) $ 17,196,086
DEBT SERVICE FUNDS
440 Debt Service Fund 618,360 2,568,546 2,573,945 (5,399) 612,961 Total Debt Service Funds $ 618,360 $ 2,568,546 $ 2,573,945 $ (5,399) $ 612,961 ENTERPRISE FUNDS*
518 Sewer Utility 20,560,734 22,263,040 37,312,263 (15,049,223) 5,511,511 535 Beach Parking 43,576 525,000 590,000 (65,000) (21,424) Total Enterprise Funds $ 20,604,310 $ 22,788,040 $ 37,902,263 $ (15,114,223) $ 5,490,087 INTERNAL SERVICE FUNDS*
665 Self Insurance - Dental Plan 349,787 302,616 302,616 - 349,787 666 Self Ins - Workers Comp 1,022,526 1,457,211 1,457,211 - 1,022,526 667 Self Ins - General Liability 626,389 3,317,713 3,317,713 - 626,389 671/2 Motor Pool 1,228,593 1,269,030 1,269,030 - 1,228,593 674 Fire Equip Replacement 207,852 125,000 125,000 - 207,852 Total Internal Service Funds $ 3,435,147 $ 6,471,570 $ 6,471,570 $ - $ 3,435,147 Total Other Funds $ 42,347,370 $ 38,324,139 $ 53,937,228 $ (15,613,089) $ 26,734,281 Total All Funds $ 61,656,416 $ 88,105,145 $ 106,961,054 $ (18,855,909) $ 42,800,507 *Enterprise Funds and Internal Service Funds include capital investments and depreciation, the above does not represent cash balance **Fund 314 received $1.2 million in grant funding after the mid-year review, which would adjust 6/30/2026 ending fund balance to $784k City of Pacifica
FY2025-26 Proposed Base Budget
Summary of Fund Balances