FY 2023-2024 Midyear Fund Balances
Storm Drain St Landscaping/ Local Transport Prop A
Description 1 General State Gas Tax Improvement Lighting Article 3 Measure M Local Trans Tax Beginning Fund Balance 9,485,191 2,727,134 234,415 113,320 (907) 2,109,651 2,641,537 Adopted Revenues 104,091,394 3,746,671 30,000 1,530,600 80,698 1,435,427 2,023,365 Carry-over Revenues 3,000 - - - - - -
Other Council-Approved Revenues - - - - - - -
Transfers In 1,750,927 147 - 911,124 - - -
Total Revenue 105,845,321 3,746,818 30,000 2,441,724 80,698 1,435,427 2,023,365 Adopted Appropriations 106,599,122 3,087,396 200,000 2,449,110 80,698 1,450,000 - Prior Year Encumbrances 2,021,853 981,586 28,425 25,570 - 503,905 - Carryover Appropriations 3,070,694 714,164 - - 64,843 1,407,431 75,000 Other Council-Approved Appropriations (Exhibit A) - - - - - - - Transfers Out 4,004,134 - - - - - 1,331,582
Total Uses 115,695,803 4,783,146 228,425 2,474,680 145,541 3,361,336 1,406,582 Estimated Ending Fund Balance (365,291) 1,690,806 35,990 80,364 (65,750) 183,742 3,258,320 Adjustments to Revenue (Exhibit B) 4,733,342 11,000 6,000 - (80,698) - - Adjustments to Appropriations (Exhibit C) 3,606,624 (14,382) - (79,046) - - - Adjustments to Revenue/Transfers In (Decision Pkgs) 200,000 - - - - - - Adjustments to Appropriations/Transfers Out (Decision Pkgs) 375,000 - - - - - - Revised Estimated Ending Fund Balance 586,427 1,716,188 41,990 159,410 (146,448) 183,742 3,258,320 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 The Self-Insurance Program Fund beginning fund balance reflects a positive cash balance of $9,175,548 reduced by liabilities for future workers' compensation and liability claims of $20,172,822.
Attachment 1 - Page 1
FY 2023-2024 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 C Air Quality 2 Intergovernmental Comm Develop Housing Local Trans Tax Measure R Measure W Improvement Grants Block Grant Authority 3,728,471 1,794,520 835,603 281,487 - (27,053) 1,356,801 1,773,444 1,255,083 720,000 90,000 12,823,248 285,916 7,845,801 - - - - - - -
- - - - 2,212,931 - -
- - - 45 - - 298
1,773,444 1,255,083 720,000 90,045 15,036,179 285,916 7,846,099 1,503,391 1,287,706 734,787 270,849 10,587,046 271,991 7,702,744 754,833 350,007 37,296 8,279 8,109,792 64,013 -
2,970,163 1,242,842 1,417,366 41,400 21,801,461 267,325 - - - - - - - -
- - - - - - -
5,228,387 2,880,555 2,189,449 320,528 40,498,299 603,329 7,702,744 273,528 169,048 (633,846) 51,004 (25,462,120) (344,466) 1,500,156 - 39,814 - - 2,881,477 - -
(3,391) (2,706) (24,379) (2,180) - - -
- - - - - - -
- - - - - - -
276,919 211,568 (609,467) 53,184 (22,580,643) (344,466) 1,500,156 Attachment 1 - Page 2
FY 2023-2024 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
Parks/Rec Narcotic Subdivision Disaster CalPERS Major Facilities Facilities Forfeiture/Seizure Park Trust Recovery Reserve Capital Projects Reconstruction 99,643 183,317 3,747,562 312,318 7,975,721 11,108,562 633,994 31,500 30,000 350,000 51,000 - 512,421 -
- - - - - - -
- - - - - - -
- 5,742 284,000 - - 1,695,053 -
31,500 35,742 634,000 51,000 - 2,207,474 -
23,000 158,699 1,104,000 24,439 - 3,033,791 500,000
- 56,155 103,227 - - 1,895,945 -
100,000 19,891 2,066,115 - - 7,310,142 613,280
- - - - - - -
- - - - - - -
123,000 234,745 3,273,342 24,439 - 12,239,878 1,113,280 8,143 (15,686) 1,108,220 338,879 7,975,721 1,076,158 (479,286) - - 400,000 (31,212) - - -
- - - (7,379) - - -
- - - - - - -
- - - - - - -
8,143 (15,686) 1,508,220 315,046 7,975,721 1,076,158 (479,286) Attachment 1 - Page 3
FY 2023-2024 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
Open Space Harbor Harbor Self-Insurance
Acquisition 5 Tidelands 6 Uplands Solid Waste Wastewater 3 Transit 4 Program 1,217,121 1,860,258 416,064 1,234,012 10,383,060 - (10,419,443) - 6,950,092 6,149,000 7,009,024 5,869,939 3,925,189 6,795,210 - - - - - - -
- - - - - - -
- 1,507 935 324 437 1,333,116 -
- 6,951,599 6,149,935 7,009,348 5,870,376 5,258,305 6,795,210 - 7,360,203 5,416,128 7,165,188 4,772,372 5,984,204 7,343,934 49,588 758,349 132,787 26,122 10,123,330 788,785 -
544,384 8,497,548 2,833,677 36,325 2,893,874 - -
- - - - - - -
- 100,189 1,650,738 - - - -
593,972 16,716,289 10,033,330 7,227,635 17,789,576 6,772,989 7,343,934 623,149 (7,904,432) (3,467,331) 1,015,725 (1,536,140) (1,514,684) (10,968,167) 156,324 5,345 (15,300) - - - (34,124)
- 5,070 (238,210) (8,025) (34,859) 103,069 (5,017)
- - - 6,880 - - -
- 6,880 - - -
779,473 (7,904,157) (3,244,421) 1,023,750 (1,501,281) (1,617,753) (10,997,274) 5 Tidelands- The beginning fund balance includes a reduction per GASB for capital assets, depreciation, and pension and OPEB future liabilities which total $2.2M. These liabilities will not materialize in the period.
When adding them back to the fund balance the net total is ($5.7M). 6 Uplands- The beginning fund balance includes a reduction per GASB for capital assets, depreciation, and pension and OPEB future liabilities which total $998K. These liabilities will not materialize in the period.
When adding them to the fund balance the net total is ($2.2M) Note: This net mirrors to original budget estimate for fund balance. The pace of capital surely will be evaluated as par to fthe FY 24-25 Budget.
Attachment 1 - Page 4
FY 2023-2024 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
Vehicle Building Information Emergency Major Facilities Replacement Occupancy Technology Communications Repair Total 9,420,988 668,773 (77,519) 2,497,487 859,219 67,401,307 6,001,973 7,438,069 3,687,376 4,065,711 110,546 196,708,697 - - - - - 3,000
- - - - - 2,212,931
176 310 1,508 187 - 5,985,836
6,002,149 7,438,379 3,688,884 4,065,898 110,546 204,910,464 8,383,310 3,408,762 4,385,904 7,914,953 270,000 203,473,727 2,021,813 1,023 341,028 1,343 286,928 29,471,982
235,643 - 20,000 42,124 362,347 58,648,038
108,826 - - 109,224 - 218,050
- - - - - 7,086,643
10,749,592 3,409,785 4,746,932 8,067,644 919,275 298,898,440 4,673,545 4,697,367 (1,135,567) (1,504,259) 50,490 (25,952,824) (1,029,987) (4,121,414) 555,816 (1,511,296) - 1,965,087 56,020 44,531 (139,330) 337,785 - 3,594,194
- - 69,228 - - 276,108
- - 69,228 - - 451,108
3,587,538 531,422 (440,421) (3,353,340) 50,490 (27,756,931) Attachment 1 - Page 5