Reso 2020-033 CAFR for Fiscal Year Ended June 30, 2019

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NON -MAJOR GOVERNMENTAL FUNDS (Continued) SPECIAL REVENUE FUNDS (Continued Measure BB — This fund accounts for the City's share of revenues earned and expenditure incurred under the City paratransit, streets and roads, and bike and pedestrian programs. Measure F — This fund accounts for the City's share of proceeds on a $10 increase in Vehicle Registration fees originally approved by the voters in November 2010. The program is administered by the Alameda County Transportation Authority. The tax provides funds for projects to reduce traffic congestion and vehicle related pollution. C.D.B.G. — This fund accounts for federally funded grants through the Community Development Block Grant Program from the U.S. Department of Housing and Urban Development. HOME — This fund accounts for federally funded grants from the U.S. Department of Housing and Urban Development to provide for community housing renovation programs. Housing In -Lieu — This fund accounts for Housing In -Lieu assessments levied to provide for partial funding of low/moderate housing projects. Business Improvement District — This fund accounts for service fees charged to business owners to provide a shuttle service from BART to the downtown business district. Public Education & Government (PEG) Fund — This fund accounts for the Digital Infrastructure and Video Competition Act (DIVCA) of 2006, collecting 1% of gross revenues from state franchise holders. The fund accounts for user fees charged to cable television customers to provide public education on government programs. DEBT SERVICE FUND Special Assessment District — This fund accumulates monies for payments of special assessment bonds which are financed by assessments placed on the Alameda County tax roll. San Leandro Public Financing Authority Debt Service Fund — This fund accounts for the Certificates of Participation issued for the library and fire stations seismic retrofit. These Certificates of Participation were refunded by the issuance of the 2016 Lease Revenue Bonds. The debt will be paid back pursuant to lease agreements between the City of San Leandro and the San Leandro Public Finance Authority. CAPITAL PROJECTS FUNDS San Leandro Hillside Geological Hazardous Abatement District (GHAD) — This fund is used to account for the finances of the collaborative between the City of San Leandro and the Geological Hazardous Abatement.