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Proprietary Funds <br />The funds used to account for a government's business-type activities, activities supported in part by fees or charges. <br />Proprietary Funds include:  <br />Enterprise Funds: Account for activities for which a fee is charged to external users for goods and services. <br />Internal Service Funds: Account for the nancing of goods and services provided by one fund, department, or agency to <br />other funds, departments, or agencies of the nancial reporting entity, or to governments, on a cost reimbursement <br />basis. <br />Capital Project Funds: Accounts for nancial resources to be used for the acquisition of construction of major capital <br />facilities (other than those nanced by proprietary and trust funds). <br />Debt Service Funds: Account for the accumulation of resources for and the retirement of general long-term debt <br />principal and interest. <br />Enterprise Funds <br />593 - Water Pollution Control Plant: Account for the operation, maintenance and replacement of the City's Water <br />Pollution Control Plant, lift stations, and the sanitary sewer system, which follows operational guidelines dictated by <br />State and Federal regulations. <br />594 - Environmental Services: Accounts for the regulatory activities associated with hazardous materials, recycling (AB <br />939), storm water runoff, and industrial wastewater. <br />596 - Golf Fund: Accounts for the operation and maintenance of the golf course and related improvements. The fund is <br />subsumed under F597 for accounting purposes. <br />597 - Shoreline: Accounts for the operation and maintenance of the marina berthing and recreational areas and related <br />improvements, the golf course complex, and the Heron Bay marshland. <br />598 - Storm Water Utility: Accounts for all activities related to street cleaning and storm water runoff as required by <br />State and Federal mandates. <br />Internal Service Funds <br />687 - Building Maintenance: Accounts for the cost of operating and providing maintenance and repair and minor <br />modications to the various City buildings. <br />688 - Information Technology: Accounts for automated information processing activities, including maintenance, <br />enhancements and the acquisition of new computers, telephone, cable television, telecommunication systems, GIS, and <br />Central Services. <br />689 - Self Insurance: Accounts for insurance costs and related charge-backs to various departments; coverage includes <br />protection against claims and losses for public liability, workers' compensation, unemployment insurance, and City <br />property. <br />690 - Equipment Maintenance: Accounts for the cost of operations, maintenance, and depreciation for the City's <br />automotive and equipment eet. <br />148 - Cherrywood Maintenance District Fund: Accounts for special assessment funding for the ongoing maintenance of <br />public facilities at the Cherrywood Development. <br />City of San Leandro | Proposed Biennial Budget FY24-25 Page 43