Attachment 7
Fund Number Fund Name
Projected
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 $ 53,186,106 $ 53,193,997 $ (7,891) $ 19,301,155
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 450,410 150,000 137,219 12,781 463,191 209 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 3,054,870 - 626,485 (626,485) 2,428,385 224 Housing In-Lieu 265,702 - - - 265,702
225 Parking In-Lieu 146,465 1,764 - 1,764 148,229
227 Davies Trust 2,297,661 - - - 2,297,661
228 PB&R 1,813,538 - 43,637 (43,637) 1,769,901
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 39,048 (34,048) 583,494 314 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 111,493 545,000 497,987 47,013 158,506 323 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 - 50,000 (50,000) 3,363
Total Special Revenue & Capital Funds $ 17,819,553 $ 6,492,586 $ 7,243,737 $ (751,151) $ 17,068,402
DEBT SERVICE FUNDS
440 Debt Service Fund 618,360 1,968,546 2,573,945 (605,399) 12,961 Total Debt Service Funds $ 618,360 $ 1,968,546 $ 2,573,945 $ (605,399) $ 12,961 ENTERPRISE FUNDS*
518 Sewer Utility 20,560,734 22,263,040 37,328,362 (15,065,322) 5,495,412 535 Beach Parking 43,576 525,000 568,576 (43,576) -
Total Enterprise Funds $ 20,604,310 $ 22,788,040 $ 37,896,938 $ (15,108,898) $ 5,495,412 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 3,343,042 (25,329) 601,060 671/2 Motor Pool 1,228,593 4,561,743 4,613,855 (52,112) 1,176,481 674 Fire Equip Replacement 207,852 125,000 - 125,000 332,852 Total Internal Service Funds $ 3,435,147 $ 9,764,283 $ 9,716,724 $ 47,559 $ 3,482,706 Total Other Funds $ 42,477,370 $ 41,013,455 $ 57,431,344 $ (16,417,889) $ 26,059,481 Total All Funds $ 61,786,416 $ 94,199,561 $ 110,625,341 $ (16,425,780) $ 45,360,636 *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 ***Sustainability and future uses of the Tree Replacement Fund will be reviewed during the Fee Study Project in the upcoming year City of Pacifica
FY2025-26 Proposed Budget
Summary of Fund Balances