Projected
Fund Balance
6/30/2026
Revenues &
Transfers-In
Proposed
Budget
Expenditures &
Transfers-Out
Proposed
Budget
Revenue Over
(Under)
Expenditures
Projected Fund
Balance
6/30/2027
101 GENERAL FUND $ 20,924,400 $ 53,566,722 $ 55,013,120 $ (1,446,398) $ 19,478,002
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 513,510 151,500 189,345 (37,845) 475,665 209 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 - 683,878 (683,878) 1,398,271 224 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 Improvmnt (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
$ 18,948,427 $ 10,827,048 $ 10,843,793 $ (16,745) $ 18,931,682
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 39,883,185 (5,043,883) 13,110,766 535 Beach Parking (94,424) 526,400 614,077 (87,677) (182,101) Total Enterprise Funds $ 18,060,225 $ 35,365,702 $ 40,497,262 $ (5,131,560) $ 12,928,665 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 1,950,143 (68,181) 544,819 667 Self Ins - General Liability 971,591 2,834,961 2,884,961 (50,000) 921,591 671/2 Motor Pool 2,098,884 1,487,324 1,563,824 (76,500) 2,022,384 674 Fire Equip Replacement 332,852 60,000 - 60,000 392,852 Total Internal Service Funds $ 4,354,474 $ 6,569,889 $ 6,704,570 $ (134,681) $ 4,219,793 Total Other Funds $ 41,437,179 $ 55,735,426 $ 61,018,412 $ (5,282,986) $ 36,154,193 Total All Funds $ 62,361,579 $ 109,302,148 $ 116,031,532 $ (6,729,384) $ 55,632,195 *
**
City of Pacifica
FY2026-27 Proposed Budget
Summary of Fund Balances
Fund Name
Negative balances will be reviewed during the budget development process and at year-end to reduce and/or eliminate deficit in these funds
Enterprise Funds and Internal Service Funds include capital investments and depreciation, the above does not represent cash balance
Total Special Revenue & Capital Funds
Attachment 8