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Governmental Funds The funds through which most governmental functions are typically nanced. Governmental Funds include: General Funds: Accounts for all nancial resources except those required to be accounted for in another fund. Special Revenue Funds: Accounts for the proceeds of specic revenue sources (other than those for major capital projects) that are restricted legally to expenditure for a specic purpose. Capital Project Funds: Accounts for nancial resources to be used for the acquisition of construction of major capital facilities (other than those nanced by proprietary and trust funds). Debt Service Funds: Account for the accumulation of resources for and the retirement of general long-term debt principal and interest. General Funds 010 - General Fund: The general fund is used for all general revenues of the City not specically levied or collected for other City funds and related expenditures. Special Revenue Funds 120 - Development Fee for Street Improvements Funds (DFSI): Accounts for development fee assessments levied to provide partial funding of street and trafc improvement associated with commercial and residential growth. 122 - Park Development Fee Fund: Accounts for development fee assessments levied to provide for the acquisition and/or creation of new parks and park facilities that result from residential growth. 123 - Underground Utilities Fee Fund: Accounts for utility conversion project assessments levied to provide for the placement of overhead utilities underground. Assessments shall be expended only for the expansion of, maintenance of, or construction of Underground Utility Districts and facilities. 132 - Parking Operations Fund: Accounts for revenues from parking meters and parking lot operations and for the maintenance costs for the Downtown Parking Structure and various other public parking locations. 140 - Gas Tax Fund: Accounts for subventions received from State gas tax allocations and are restricted to uses related to local streets and highways, construction and improvements, and maintenance and repairs. 141 - Measure BB: Accounts for revenues from an additional one-half percent transportation sales tax administered by the Alameda County Transportation Authority (ACTA) for streets, bicycle and pedestrian safety, to reduce trafc congestion, improve air quality, and construction and maintenance for 30 years beginning April 1, 2015 142 - Gas Tax (Section 2103) Fund: Accounts for funds previously received under Proposition 42 for annual funding of streets and roads now replaced with Gas Tax funds. There is not a change in the amount of funding or intended use, just a change in the funding source. 143 - Measure F (VRF): Accounts for the City's share of proceeds on a $10 increase in Vehicle Registration fees originally approved by voters in November 2010 which is administered by Alameda County Transportation Authority for projects to reduce trafc congestion and vehicle-related pollution. 144 - Measure B/ACTC Transportation Fund: Accounts for revenues from the allocation of one-half percent transportation sales tax levied in Alameda County, and is restricted for uses related to street and highway maintenance and improvements. 146 - Asset Seizure Fund: Accounts for funds received from asset forfeiture and used for public safety purposes. Asset Seizure funds were previously reported under the General Fund and separated as of 2010-11. 147 - Heron Bay Maintenance District Fund: Accounts for special assessment funding for the ongoing maintenance of public facilities at the Heron Bay Development. 148 - Cherrywood Maintenance District Fund: Accounts for special assessment funding for the ongoing maintenance of public facilities at the Cherrywood Development. 149 - Prop 1B Fund: Accounts for Proposition 1B funds for safety improvements and repairs to local streets and roads. City of San Leandro | Proposed Biennial Budget FY24-25 Page 41