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File Number: 15-310 <br />Enterprise & Internal Service Funds <br />Four Enterprise Funds make up the City’s business type operations. The Water Pollution <br />Control Plant Fund, Environmental Services Fund, Shoreline Enterprise Fund, and the Storm <br />Water Fund are City municipal operations designed to fully recover costs through user fees. <br />Internal Service Funds also operate as business activities, exclusively supporting the City’s <br />internal operations. Facilities Maintenance, Information Technology, Insurance Services, and <br />Equipment Maintenance make up these funds. <br />Enterprise & Internal Service Funds <br />·Water Pollution Control Plant - Expenditures decreased by 36% or $5.7 million due to <br />the Water Pollution Control Plant rehabilitation project getting closer to completion in 2014- <br />15. There were still significant capital expenditures for this project in 2013-14. <br />·Environmental Services - Revenues increased by 16% or $128,000 mainly due to misc. <br />revenues of $91,000 coming from Shell and other sources. These items are sporadic in <br />nature. <br />·Shoreline Enterprise - Expenditures decreased by 16% or $227,000 due to one-time <br />capital improvements performed at the Monarch Bay Golf Course in 2013-14 that were not <br />needed in 2014-15. <br />·Facilities Maintenance - Expenditures increased by 13% or $255,000 due to rising <br />building ($76,000) and pool ($25,000) maintenance expenses as well as continued capital <br />expenditures for the City Hall South End Roof Replacement ($93,000) and the Public <br />Safety HVAC Equipment Replacement ($25,000). <br />·Information Technology - Expenditures grew by 10% or $269,000 due to increased <br />telephone and computer costs ($112,000), continued project costs related to the <br />conversion of building permit software to Accela ($118,000), and the purchase of new <br />information services equipment ($61,000). <br />·Insurance Services - Revenues increased 24% or $702,000 due to higher internal service <br />fees charged to City departments ($880,000). These added costs were budgeted for and <br />expected in 2014-15. Expenditures increased by 56% or $1.25 million due higher worker’s <br />compensation costs ($347,000), rising fire insurance premiums ($144,000), and new <br />contributions made to fund the City’s annual required contribution (ARC) for other <br />post-employment benefits (OPEB) ($750,000). <br />·Equipment Maintenance - Revenues increased 40% or $615,000 due to added <br />depreciation and rental costs charged to City departments for newly purchased vehicles. <br />Expenditures decreased by 10% or $131,000 due to fewer vehicle purchases made in <br />2014-15 as compared to 2013-14. <br />Special Revenue Funds <br />Revenues and expenses for the City’s operating Special Revenue Funds are included in the <br />report. Revenues and expenditures for the Parking Fund, Gas Tax Fund, Heron Bay <br />Maintenance Fund, Housing Services Funds, Business Improvement District Fund, and the <br />Public Education & Government Access Fund are provided. <br />Special Revenue Funds <br />Page 4 City of San Leandro Printed on 5/27/2015