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File Number: 21-350 <br />The budget proposes to use $6,735,000 in Fiscal Recovery Funds to support existing services <br />and certain service enhancements described in the attachment such as the Project Manager <br />position for human services. As staff continues to develop the expenditure plan, Fiscal Recovery <br />Funds may be used for other eligible programs. Therefore, the City can preserve General Fund <br />resources for priorities that are not eligible for Federal and state funding. <br />Please note that $150,000 is budgeted for a police cultural study in the Asset Forfeiture Fund and <br />$200,000 is budgeted for a financial system upgrade in the IT Fund. These Non-General Fund <br />items are budgeted in 2021-2022, and they are not listed in the attachment. <br />Special Revenue Fund <br />Special Revenue Funds are used to account for revenue derived from specific taxes from other <br />revenue sources that are restricted by law or administrative action to expenditures for specific <br />purposes. Special revenue funds have either a restriction on their use or special reporting <br />requirements, such as funds received related to AB 1600 development impact fees. <br />Enterprise and Internal Service Funds <br />Four Enterprise Funds make up the City’s business type operations. The Water Pollution Control <br />Plant Fund, Environmental Services Fund, Shoreline Enterprise Fund, and the Storm Water Fund <br />are City municipal operations designed to fully recover costs through user fees. Internal Service <br />Funds also operate as business activities, exclusively supporting the City’s internal operations. <br />Facilities Maintenance, Information Technology, Insurance Services, and Equipment Maintenance <br />make up these funds. <br />The Storm Water Enterprise Fund is the only enterprise fund projected to face a negative fund <br />balance (-$1,940,800). For the Fund to remain self-sufficient over the long-term, it will require <br />new voter-approved funding or continued subsidy from the General Fund. The Shoreline Fund <br />has a positive fund balance, but it must be monitored closely due to $6,500,000 in debt owed to <br />the General Fund. Deferring principal repayments on the Shoreline Fund’s debt to the General <br />Fund has been a balancing strategy since 2012-2013. However, loan principal payments were <br />reinstated in 2017-2018 and are included in the proposed budget. <br />Significant Shoreline Fund proposed changes in 2021-2022 relate to golf course operations and <br />include: <br />·Golf Course-management fee ($150,000), operating expenses ($1,788,400), and driving <br />range and clubhouse improvements ($350,000) <br />Capital Improvement Program <br />The Capital Improvement Project (CIP) program represents the spending plan for infrastructure <br />improvements and other specific large-scale capital purchases. Projects include major street <br />and park improvements, building construction, and significant facility maintenance or upgrades. <br />The total CIP program in the biennial budget consists of $20,717,900 in 2021-2022 and <br />$23,834,200 in 2022-2023. These amounts include miscellaneous department projects. General <br />Fund CIP commitments total approximately $6,000,000 in 2021-2022 and $13,000,000 in <br />2022-2023. The CIP plan significantly contributes to the total budget and to the community. It is <br />Page 6 City of San Leandro Printed on 6/23/2021 <br />16