Projected
Fund Balance
6/30/2026
Revenues &
Transfers-In
Adopted Budget
Expenditures &
Transfers-Out
Adopted Budget
Revenue Over
(Under)
Expenditures
Projected
Fund Balance
6/30/2027
101 GENERAL FUND 20,924,400 $ $ 55,504,839 53,889,322 $ (1,615,517) $ $ 19,308,883
SPECIAL REVENUE FUNDS
207 Supplemental Law Enf Serv 513,510 189,345 151,500 475,665 (37,845) 209 Measure A (347,479) 1,092,464 1,456,560 16,617 364,096 210 Gas Tax (701,358) 1,715,586 2,436,629 19,685 721,043 211 Measure W 419,018 687,000 704,200 436,218 17,200
213 Street Improvement 1,495,212 745,000 592,230 1,342,442 (152,770) 216 NPDES Stormwater (112,603) 79,849 193,341 889 113,492 221 Housing Action Fund 2,082,149 861,180 - 1,220,969 (861,180) 224 Housing In-Lieu 290,966 - 15,839 306,805 15,839
225 Parking In-Lieu 140,254 1,782 - 142,036 1,782
227 Davies Trust 618,609 79,110 - 539,499 (79,110)
228 PB&R 2,105,548 12,525 - 2,093,023 (12,525)
229 Tree Replacement*** - - - - -
238 Disaster Accounting 9,970,537 464,110 - 9,506,427 (464,110) 293 Housing Successor 372,513 - - 372,513 -
312 Highway 1 Improvement 677,910 5,541,046 4,955,000 91,864 (586,046) 314 Manor Drive Improvement** 266,060 - - 266,060 -
315 Aircraft Noise Project 448 - - 448 -
319 Planned Local Drainage 359,737 2,132 25,000 382,605 22,868 322 General Capital Improvmnt (23,186) 94,968 119,967 1,813 24,999 323 Frontierland Remediation 226,351 - 75,000 301,351 75,000 326 Parks and Playfield 585,794 - 100,000 685,794 100,000 331 Pacifica Library 8,437 8,000 - 437 (8,000)
$ 10,827,048 18,948,427 $ 11,572,315 $ (745,267) $ 18,203,160 $
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 39,883,185 34,839,302 13,110,766 (5,043,883) 535 Beach Parking (94,424) 614,077 526,400 (182,101) (87,677) 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 1,950,143 1,881,962 544,819 (68,181) 667 Self Ins - General Liability 971,591 2,884,961 2,834,961 921,591 (50,000) 671/2 Motor Pool 2,098,884 1,563,824 1,487,324 2,022,384 (76,500) 674 Fire Equip Replacement 332,852 - 60,000 392,852 60,000 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 $ 61,746,934 $ (6,011,508) $ 35,425,671 $ Total All Funds 62,361,579 $ 109,624,748 $ 117,251,773 $ (7,627,025) $ 54,734,554 $ *
** Negative balances will be reviewed during the budget development process and at year-end to reduce and/or eliminate deficit in these funds
City of Pacifica
FY 2026-27 Proposed Budget
Summary of Fund Balances
Fund Name
Total Special Revenue & Capital Funds
Enterprise Funds and Internal Service Funds include capital investments and depreciation, the above does not represent cash balance