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File Number: 18-225 <br />Enterprise & Internal Service Funds <br /> <br />Four Enterprise Funds make up the City's business type operations. The Water Pollution Control <br />Plant Fund, the Environmental Services Fund, the 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 Internal Service Funds. <br />Detailed below are the year over year Enterprise & Internal Service Funds expenditure or revenue <br />variances that are greater than 15% and $500,000. <br /> <br />Water Pollution Control Plant - The Water Pollution Control Plant has incurred $11.5 million <br />in expenditures through the first three quarters of fiscal year 2017-18. This is an increase of $1.9 <br />million from the prior year, mainly attributed to the rehabilitation of the plant and increased <br />operational costs. <br />Information Technology - The Information Technology Fund has a revenue estimate of $4.4 <br />million for fiscal year 2017-18 which represents a $756,000 increase from the prior year. The <br />increased estimate is due to increased internal service charge allocations to fund upcoming IT <br />projects in efforts to meet City Council’s goals of transforming San Leandro into a center for <br />innovation. <br />Insurance Services - Revenue decreased by $5.9 million or 65% from the prior year. This is <br />primarily due to a $6.2 million transfer from the General Fund in fiscal year 2016-17 for an <br />additional contribution to PARS for OPEB. Furthermore, expenditures decreased by $6.8 million, <br />mainly due to the aforementioned OPEB contribution of $6.2 million. <br />Equipment Maintenance - Revenue for the Equipment Maintenance Fund increased by $2.0 <br />million from 2016-17 due to a larger internal service fund allocation to fund the repair, <br />maintenance, and replacement of city-owned vehicles. As a result, expenditures also increased <br />by $1.5 million for the aforementioned and expected costs. <br /> <br />Special Revenue Funds <br /> <br />Revenues and expenses for the City's operating Special Revenue Funds are included in the <br />mid-year financial report. These funds include the Parking Fund, Gas Tax Fund, Heron Bay <br />Maintenance Fund, Housing Services Funds, Business Improvement District Fund, and Public <br />Education & Government Access Fund. <br /> <br />Detailed below are the year over year Special Revenue Funds expenditure or revenue variances <br />that are greater than 15% and $500,000: <br />Parking - Revenue increased by $585,000 or 320% solely due to a transfer of $600,000 from <br />the Successor Agency to the City of San Leandro Redevelopment Agency for Parking Fund <br />expenditures related to implementation of the Downtown Parking Strategy. <br />Page 4 City of San Leandro Printed on 5/15/2018 <br />39