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Special Revenue Funds Summary <br />The City’s Special Revenue Funds include the Development Fees for Street Improvement Fund (DFSI), Park <br />Development Fees Fund, Underground Utility Fees Fund, Parking Fund, Gas Tax Fund, Measure F Fund <br />(VRF), Measure B Fund, Measure BB Fund, Asset Seizure Fund, Heron Bay Landscape and Lighting Fund, <br />Cherrywood Maintenance Fund, Proposition 1B Fund, Special Grants Fund, Community Development Block <br />Grant (CDBG) Fund, HOME Fund, Housing In Lieu Fund, Affordable Housing Asset Fund, Business <br />Improvement District Fund, and the Public Education and Government (PEG) Fund. Special Revenue Funds <br />are used to account for revenue, derived from specic taxes or other revenue sources that are restricted by <br />law or administrative action to expenditures for specied purpose. <br />Special Revenue Funds include revenues that have either restrictions on their use or special reporting <br />requirements, such as development impact fees for street improvements or parks, gas tax revenues from <br />the state, and in-lieu fees for the City's low/moderate housing program. <br />20,349,359 -$18,568,946 <br />(-47.71% vs. prior year) <br />Special Revenue Funds Proposed and Historical Budget vs. Actual <br />Actual Budgeted <br />FY2021 FY2022 FY2023 FY2024 FY2025 <br />0 <br />10M <br />20M <br />30M <br />40M <br />50M <br />City of San Leandro | Proposed Biennial Budget FY24-25 Page 109