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BUDGET GUIDE <br />5 <br />Non-departmental/Debt (Section 20): Non -departmental: Other financial areas of <br />responsibility not directly associated with a service department of the City. Debt: <br />Overview of the City's Debt Service Program and summaries reflecting current debt and <br />the purpose for which the debt was incurred which includes General Fund debt, San <br />Leandro Financing Authority, and the Successor Agency to the Redevelopment Agency <br />of the City of San Leandro fund debt service obligations. <br />Appendices (Section 21): This section provides a detailed guide on the City's financial <br />policies, budget process, practices and authority. Further reference material for funds by <br />number, glossary and acronyms are helpful to users of the biennial budget. <br />Cover Design and Ciraph�cs ��Dy <br />Kerry nn II �ocker, Gir pIhn cs Supeirv✓ sor <br />