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NON -MAJOR GOVERNMENTAL FUNDS <br />DEBT SERVICE FUNDS <br />Special Assessment District - This fund accumulates monies for payments of special assessment bonds which are <br />financed by assessments placed on the Alameda County tax roll. <br />San Leandro Public Financing Authority Debt Service Fund - Accounts for certificates of participation issued in <br />1993 for the Seismic Retrofit project. The debt will be repaid through receipt of tax increment in future years and <br />includes a sale and leaseback agreement between the City of San Leandro and the Redevelopment Agency. This <br />fund also accounts for the Certificates of Participation issued for the library and fire stations seismic retrofit. The <br />debt will be paid back pursuant to lease agreements between the City of San Leandro and the San Leandro Public <br />Finance Authority. <br />Redevelopment Agency Debt Service Fund - Accounts for annual debt payments on the 2001 Certificates of <br />Participation and the 2003 Tax Allocation Bonds. <br />CAPITAL PROJECTS FUNDS <br />Capital Improvement Projects Capital Projects Fund - This fund accounts monies for major capital improvement <br />projects not provided for in one the the other capital improvement projects fund. <br />San Leandro Hillside Geological Hazardous Abatement District - This fund is used to account for the finances of <br />the collaborative between the City of San Leandro and the Geological Hazardous Abatement District (GHAD). <br />89 <br />