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5A Consent
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Packet 20250218
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5A Consent
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Last modified
9/22/2025 2:27:08 PM
Creation date
9/9/2025 9:43:59 AM
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CM City Clerk-City Council
Document Date (6)
2/18/2025
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Reso 2025-011 Annual Comprehensive Financial Report (ACFR)
(Amended)
Path:
\City Clerk\City Council\Resolutions\2025
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<br /> <br />NON-MAJOR GOVERNMENTAL FUNDS (Continued) <br /> <br />SPECIAL REVENUE FUNDS (Continued) <br /> <br />Measure F – This fund accounts for the City's share of proceeds on a $10 increase in Vehicle <br />Registration fees originally approved by the voters in November 2010. The program is administered by <br />the Alameda County Transportation Authority. The tax provides funds for projects to reduce traffic <br />congestion and vehicle related pollution. <br /> <br />C.D.B.G. – This fund accounts for federally funded grants through the Community Development Block <br />Grant Program from the U.S. Department of Housing and Urban Development. <br /> <br />HOME – This fund accounts for federally funded grants from the U.S. Department of Housing and Urban <br />Development to provide for community housing renovation programs. <br /> <br />Housing In-Lieu – This fund accounts for Housing In-Lieu assessments levied to provide for partial <br />funding of low/moderate housing projects. <br /> <br />Business Improvement District – This fund accounts for service fees charged to business owners to <br />provide a shuttle service from BART to the downtown business district. <br /> <br />Public Education & Government (PEG) Fund – This fund accounts for the Digital Infrastructure and <br />Video Competition Act (DIVCA) of 2006, collecting 1% of gross revenues from state franchise holders. <br />The fund accounts for user fees charged to cable television customers to provide public education on <br />government programs. <br /> <br />DEBT SERVICE FUND <br /> <br />Special Assessment District – This fund accumulates monies for payments of special assessment bonds <br />which are financed by assessments placed on the Alameda County tax roll. <br /> <br />San Leandro Public Financing Authority Debt Service Fund – This fund accounts for the Certificates of <br />Participation issued for the library and fire stations seismic retrofit. These Certificates of Participation <br />were refunded by the issuance of the 2016 Lease Revenue Bonds. The debt will be paid back pursuant to <br />lease agreements between the City of San Leandro and the San Leandro Public Finance Authority. <br /> <br />CAPITAL PROJECTS FUNDS <br /> <br />San Leandro Hillside Geological Hazardous Abatement District (GHAD) – This fund is used to account <br />for the finances of the collaborative between the City of San Leandro and the Geological Hazardous <br />Abatement. <br /> <br />114
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