FY 2022-2023 Midyear Fund Balances
Storm Drain St Landscaping/ Local Transport
Description General 1 State Gas Tax Improvement Lighting Article 3 Measure M Beginning Fund Balance 11,953,989 3,035,204 459,347 - (907) 3,394,608 Adopted Revenues 100,119,290 3,475,852 30,000 1,530,600 62,594 1,173,593 Carry-over Revenues - - - - - -
Other Council-Approved Revenues - - - - - -
Transfers In 1,750,927 147 - 1,382,194 - -
Total Revenue 101,870,217 3,475,999 30,000 2,912,794 62,594 1,173,593 Adopted Appropriations 106,332,914 3,353,390 - 2,912,794 62,595 1,300,342 Prior Year Encumbrances 1,270,389 240,139 287,017 63,272 - 1,044,103 Carryover Appropriations 1,845,809 1,680,591 - - 2,249 2,151,163 Other Council-Approved Appropriations (Exhibit A) 160,000 - - - - - Transfers Out 4,068,582 - - - - -
Total Uses 113,677,694 5,274,120 287,017 2,976,066 64,844 4,495,608 Estimated Ending Fund Balance 146,512 1,237,083 202,330 (63,272) (3,157) 72,593 Adjustments to Revenue (Exhibit B) 2,648,285 71,154 - 52,701 - - Adjustments to Appropriations (Exhibit C) 866,789 (5,804) - 35,116 - 312 Adjustments to Revenue/Transfers In (Decision Pkgs) - - - - - - Adjustments to Appropriations/Transfers Out (Decision Pkgs) - - - - - - Revised Estimated Ending Fund Balance 1,928,008 1,314,041 202,330 (45,687) (3,157) 72,281 1 The General Fund beginning fund balance excludes the 8.33% minimum contingency reserve set by the City Council. 2 Beginning Balance of Intergovernmental Grants is usually negative so it is updated to zero. 3 Because any fund balance (positive or negative) is eliminated with an adjustment to the transfer from the Proposition A Fund, the Transit Fund’s beginning fund balance was shown as zero. 4 Prior year encumbrances will only be reflected after the hard year-end close has been completed.
Prior year encumbrances this year have not occurred due to the delay in the financials (ACFR).
Attachment 1 - Page 1
FY 2022-2023 Midyear Fund Balances
Description
Beginning Fund Balance
Adopted Revenues
Carry-over Revenues
Other Council-Approved Revenues
Transfers In
Total Revenue
Adopted Appropriations
Prior Year Encumbrances
Carryover Appropriations
Other Council-Approved Appropriations (Exhibit A)
Transfers Out
Total Uses
Estimated Ending Fund Balance
Adjustments to Revenue (Exhibit B)
Adjustments to Appropriations (Exhibit C)
Adjustments to Revenue/Transfers In (Decision Pkgs)
Adjustments to Appropriations/Transfers Out (Decision Pkgs) Revised Estimated Ending Fund Balance
Prop A Prop C Air Quality Intergovernmental
Local Trans Tax Local Trans Tax Measure R Measure W Improvement Grants 2 2,376,476 6,289,187 2,052,193 345,713 222,675 -
1,651,996 1,465,403 1,024,052 720,000 90,000 11,690,794 - - - - - 1,531,249
- - - - - 1,564,285
- - - - 45 -
1,651,996 1,465,403 1,024,052 720,000 90,045 14,786,328 - 1,501,605 1,135,000 742,093 72,838 11,690,794
- 2,344,399 152,473 53,534 5,059 6,489,070
75,000 3,946,287 1,715,046 871,527 41,400 18,393,256
- - - - - 2,472,236
993,724 - - - - -
1,068,724 7,792,291 3,002,519 1,667,154 119,297 39,045,356 2,959,748 (37,701) 73,726 (601,441) 193,423 (24,259,028) - - (300) (40,000) - -
418,713 (65) - (42,921) 570 -
- - - - - 10,000
- - - - - 10,000
2,541,035 (37,636) 73,426 (598,520) 192,853 (24,259,028) Attachment 1 - Page 2
FY 2022-2023 Midyear Fund Balances
Description
Beginning Fund Balance
Adopted Revenues
Carry-over Revenues
Other Council-Approved Revenues
Transfers In
Total Revenue
Adopted Appropriations
Prior Year Encumbrances
Carryover Appropriations
Other Council-Approved Appropriations (Exhibit A)
Transfers Out
Total Uses
Estimated Ending Fund Balance
Adjustments to Revenue (Exhibit B)
Adjustments to Appropriations (Exhibit C)
Adjustments to Revenue/Transfers In (Decision Pkgs)
Adjustments to Appropriations/Transfers Out (Decision Pkgs) Revised Estimated Ending Fund Balance
Comm Develop Housing Parks/Rec Narcotic Subdivision Disaster Block Grant Authority Facilities Forfeiture/Seizure Park Trust Recovery - 1,581,064 79,643 269,009 2,075,434 311,703
285,916 6,627,168 31,500 30,000 1,162,500 51,000
- - - - - -
- - - - - -
- 298 - 5,742 - -
285,916 6,627,466 31,500 35,742 1,162,500 51,000
285,916 6,728,170 - 66,872 741,025 17,060
96,759 - - 8,473 311,949 -
119,898 9,496 100,000 102,333 1,708,632 -
- - - - - -
- - - - - -
502,573 6,737,666 100,000 177,678 2,761,606 17,060
(216,657) 1,470,864 11,143 127,073 476,328 345,643
- - - (20,000) - -
- 22,678 - - - -
- - - - - -
- - - - - -
(216,657) 1,448,186 11,143 107,073 476,328 345,643
Attachment 1 - Page 3
FY 2022-2023 Midyear Fund Balances
Description
Beginning Fund Balance
Adopted Revenues
Carry-over Revenues
Other Council-Approved Revenues
Transfers In
Total Revenue
Adopted Appropriations
Prior Year Encumbrances
Carryover Appropriations
Other Council-Approved Appropriations (Exhibit A)
Transfers Out
Total Uses
Estimated Ending Fund Balance
Adjustments to Revenue (Exhibit B)
Adjustments to Appropriations (Exhibit C)
Adjustments to Revenue/Transfers In (Decision Pkgs)
Adjustments to Appropriations/Transfers Out (Decision Pkgs) Revised Estimated Ending Fund Balance
CalPERS Major Facilities Open Space Harbor Harbor
Reserve Capital Projects Reconstruction Acquisition Tidelands 5 Uplands 6 7,975,721 13,252,098 653,214 1,302,576 9,399,538 2,155,051 - 491,370 - - 6,547,997 5,840,200
- - - - - -
- - - - - -
- 812,381 500,000 500,000 1,507 935
- 1,303,751 500,000 500,000 6,549,504 5,841,135
- 3,388,640 - 476,000 9,880,333 6,781,235
- 1,724,004 23,750 - 3,981,039 318,444
- 8,393,208 608,750 203,427 6,617,038 692,794
- (740,000) - - 465,000 -
- - - - 100,189 1,650,738
- 12,765,852 632,500 679,427 21,043,599 9,443,211
7,975,721 1,789,997 520,714 1,123,149 (5,094,557) (1,447,025) - - - - (190,905) (89,000)
- - - - 99,268 219,759
- - - - - -
- - - - - -
7,975,721 1,789,997 520,714 1,123,149 (5,384,730) (1,755,784) 5 Tidelands- The beginning fund balance includes a reduction per GASB for capital assets, depreciation, and pension and OPEB future liabilities which total $7.8M. These liabilities will not materialize in the period.
When adding them back to the fund balance the net total is $2.4M. 6 Uplands- The beginning fund balance includes a reduction per GASB for capital assets, depreciation, and pension and OPEB future liabilities which total $3.4M. These liabilities will not materialize in the period.
When adding them to the fund balance the net total is $1.6M.
Attachment 1 - Page 4
FY 2022-2023 Midyear Fund Balances
Description
Beginning Fund Balance
Adopted Revenues
Carry-over Revenues
Other Council-Approved Revenues
Transfers In
Total Revenue
Adopted Appropriations
Prior Year Encumbrances
Carryover Appropriations
Other Council-Approved Appropriations (Exhibit A)
Transfers Out
Total Uses
Estimated Ending Fund Balance
Adjustments to Revenue (Exhibit B)
Adjustments to Appropriations (Exhibit C)
Adjustments to Revenue/Transfers In (Decision Pkgs)
Adjustments to Appropriations/Transfers Out (Decision Pkgs) Revised Estimated Ending Fund Balance
Self-Insurance Vehicle Building
Solid Waste Wastewater Transit 3 Program Replacement Occupancy 1,285,404 14,741,773 - (11,109,497) 9,431,896 1,499,500 6,056,272 5,871,641 4,468,111 6,510,854 3,355,361 6,864,757 39,475 - - - - -
- - - - - -
324 437 995,258 - 176 310
6,096,071 5,872,078 5,463,369 6,510,854 3,355,537 6,865,067 6,175,312 8,322,491 5,463,369 7,424,206 4,380,825 3,342,740 22,325 4,680,387 1,134,003 - 1,247,567 693
39,475 6,345,306 - - 210,645 -
61,505 604,489 - - 1,032,000 -
- - - - - -
6,298,617 19,952,673 6,597,372 7,424,206 6,871,037 3,343,433 1,082,858 661,178 (1,134,003) (12,022,849) 5,916,396 5,021,134 9,701 9,507 415,424 602,851 221,201 (1,090,870)
67,422 (3,088) (24,976) 7,993 (121,100) (3,458)
- - - - - -
- - - - - -
1,025,137 673,773 (693,603) (11,427,991) 6,258,697 3,933,722 Attachment 1 - Page 5
FY 2022-2023 Midyear Fund Balances
Description
Beginning Fund Balance
Adopted Revenues
Carry-over Revenues
Other Council-Approved Revenues
Transfers In
Total Revenue
Adopted Appropriations
Prior Year Encumbrances
Carryover Appropriations
Other Council-Approved Appropriations (Exhibit A)
Transfers Out
Total Uses
Estimated Ending Fund Balance
Adjustments to Revenue (Exhibit B)
Adjustments to Appropriations (Exhibit C)
Adjustments to Revenue/Transfers In (Decision Pkgs)
Adjustments to Appropriations/Transfers Out (Decision Pkgs) Revised Estimated Ending Fund Balance
Information Emergency Major Facilities
Technology Communications Repair Total
2,042,798 4,614,766 978,646 92,668,822
4,246,821 4,148,630 107,072 185,731,344
- - - 1,570,724
- - - 1,564,285
24,008 187 - 5,974,876
4,270,829 4,148,817 107,072 194,841,229
3,693,032 2,839,944 - 199,111,535
936,753 61,442 34,191 26,531,235
520,779 117,829 751,668 57,263,606
- - - 4,055,230
- - - 6,813,233
5,150,564 3,019,215 785,859 293,774,838
1,163,063 5,744,368 299,859 (5,663,346)
60,945 488,120 2,538 3,151,352
(8,525) 25,702 - 1,554,385
- - - 10,000
- - - 10,000
1,232,533 6,206,786 302,397 (4,066,379)
Attachment 1 - Page 6