Fund Name
Projected
Fund Balance
6/30/2026
Revenues &
Transfers In
Revised Budget
Expenditures &
Transfers Out
Revised Budget
Revenue Over
(Under)
Expenditures
Projected
Fund Balance
6/30/2027
101 GENERAL FUND $ 20,924,400 $ 53,256,000 $ 57,138,127 $ (3,882,127) $ 17,042,273
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 513,510 261,136 151,045 110,091 623,601 209 Measure A (347,479) 1,456,560 1,092,464 364,096 16,617 210 Gas Tax (701,358) 2,436,629 1,715,586 721,043 19,685 211 Measure W 419,018 704,200 687,000 17,200 436,218
213 Street Improvement 1,495,212 592,230 745,000 (152,770) 1,342,442 216 NPDES Stormwater (112,603) 193,341 79,849 113,492 889 221 Housing Action Fund 2,082,149 - 183,878 (183,878) 1,898,271 224 Housing In-Lieu 290,966 15,839 - 15,839 306,805
225 Parking In-Lieu 140,254 1,782 - 1,782 142,036
227 Davies Trust 618,609 - - - 618,609
228 PB&R 2,105,548 - 12,525 (12,525) 2,093,023
229 Tree Replacement - - - - -
238 Disaster Accounting 9,970,537 - - - 9,970,537
293 Housing Successor 372,513 - - - 372,513
312 Highway 1 Improvement 677,910 4,955,000 5,541,046 (586,046) 91,864 314 Manor Drive Improvement 266,060 - - - 266,060
315 Aircraft Noise Project 448 - - - 448
319 Planned Local Drainage 359,737 25,000 2,132 22,868 382,605 322 General Capital Improvement (23,186) 119,967 94,968 24,999 1,813 323 Frontierland Remediation 226,351 75,000 - 75,000 301,351 326 Parks and Playfield 585,794 100,000 - 100,000 685,794 331 Pacifica Library 8,437 - - - 8,437
Total Special Revenue & Capital Funds 18,271,426 10,936,684 10,305,493 631,191 19,579,617
DEBT SERVICE FUNDS
440 Debt Service Fund 74,053 2,972,787 2,972,787 - 74,053 Total Debt Service Funds 74,053 2,972,787 2,972,787 - 74,053
ENTERPRISE FUNDS
518 Sewer Utility 18,154,649 34,839,302 39,667,484 (4,828,182) 13,326,467 535 Beach Parking (94,424) 526,400 614,077 (87,677) (182,101) Total Enterprise Funds 18,060,225 35,365,702 40,281,561 (4,915,859) 13,144,366
INTERNAL SERVICE FUNDS
665 Self Insurance - Dental Plan 338,147 305,642 305,642 - 338,147 666 Self Ins - Workers Comp 613,000 1,881,962 1,881,962 - 613,000 667 Self Ins - General Liability 971,591 2,834,961 2,834,961 - 971,591 671/2 Motor Pool 2,098,884 1,487,324 1,262,324 225,000 2,323,884 674 Fire Equip Replacement 332,852 125,000 - 125,000 457,852 Total Internal Service Funds 4,354,473 6,634,889 6,284,889 350,000 4,704,473 Total Other Funds 40,760,177 55,910,062 59,844,730 (3,934,668) 37,502,509 Total All Funds $ 61,841,577 $ 109,166,062 $ 116,982,857 $ (7,816,795) $ 54,544,782 *
** Negative balances will be reviewed during the budget development process and at year-end to reduce and/or eliminate deficit in these funds Attachment 3
City of Pacifica
FY 2026-27 Base Budget
Summary of Fund Balances
Enterprise Funds and Internal Service Funds include capital investments and depreciation, the above does not represent cash balance