Fund Name Fund Balance
6/30/2025
Revenues &
Transfers In
Revised Budget
Expenditures &
Transfers Out
Revised Budget
Revenue Over
(Under)
Expenditures
Projected
Fund Balance
6/30/2026
101 GENERAL FUND $ 22,635,647 $ 53,648,900 $ 55,203,147 $ (1,554,247) $ 21,081,400
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 560,504 150,000 196,994 (46,994) 513,510 209 Measure A 544,394 1,491,000 2,382,873 (891,873) (347,479) 210 Gas Tax (322,366) 2,275,064 2,654,056 (378,992) (701,358) 211 Measure W 115,960 739,058 436,000 303,058 419,018
213 Street Improvement 1,248,430 591,210 344,428 246,782 1,495,212 216 NPDES Stormwater 51,156 210,700 491,459 (280,759) (229,603) 221 Housing Action Fund 2,708,634 - 626,485 (626,485) 2,082,149 224 Housing In-Lieu 290,966 - - - 290,966
225 Parking In-Lieu 138,490 1,764 - 1,764 140,254
227 Davies Trust 2,448,609 - 1,830,000 (1,830,000) 618,609 228 PB&R 2,117,428 - 11,880 (11,880) 2,105,548
229 Tree Replacement (55,867) 55,867 - 55,867 -
238 Disaster Accounting 10,095,537 - 125,000 (125,000) 9,970,537 293 Housing Successor 372,513 - - - 372,513
312 Highway 1 Improvement 711,911 5,000 39,001 (34,001) 677,910 314 Manor Drive Improvement 266,060 - - - 266,060
315 Aircraft Noise Project 448 - - - 448
319 Planned Local Drainage 336,837 25,000 2,100 22,900 359,737 322 General Capital Improvement (564,926) 595,000 613,260 (18,260) (583,186) 323 Frontierland Remediation 151,351 75,000 - 75,000 226,351 326 Parks and Playfield 594,866 100,000 109,072 (9,072) 585,794 331 Pacifica Library 58,437 - 50,000 (50,000) 8,437
Total Special Revenue & Capital Funds 21,869,372 6,314,663 9,912,609 (3,597,946) 18,271,426
DEBT SERVICE FUNDS
440 Debt Service Fund 679,452 1,968,546 2,573,945 (605,399) 74,053 Total Debt Service Funds 679,452 1,968,546 2,573,945 (605,399) 74,053
ENTERPRISE FUNDS
518 Sewer Utility 34,576,545 22,263,040 38,684,936 (16,421,896) 18,154,649 535 Beach Parking (52,828) 525,000 566,596 (41,596) (94,424) Total Enterprise Funds 34,523,717 22,788,040 39,251,532 (16,463,492) 18,060,225
INTERNAL SERVICE FUNDS
665 Self Insurance - Dental Plan 338,147 302,616 302,616 - 338,147 666 Self Ins - Workers Comp 613,000 1,457,211 1,457,211 - 613,000 667 Self Ins - General Liability 1,011,278 3,317,713 3,357,400 (39,687) 971,591 671/2 Motor Pool 2,246,549 2,530,624 2,678,288 (147,664) 2,098,884 674 Fire Equip Replacement 207,852 125,000 - 125,000 332,852 Total Internal Service Funds 4,416,825 7,733,164 7,795,516 (62,352) 4,354,473 Total Other Funds 61,489,366 38,804,413 59,533,602 (20,729,189) 40,760,177 Total All Funds $ 84,125,013 $ 92,453,313 $ 114,736,748 $ (22,283,436) $ 61,841,577 *
** Negative balances will be reviewed during the budget development process and at year-end to reduce and/or eliminate deficit in these funds Attachment 5
City of Pacifica
FY 2025-26 Revised Budget (Mid-Year)
Summary of Fund Balances
Enterprise Funds and Internal Service Funds include capital investments and depreciation, the above does not represent cash balance