FY 2025 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
General Fund Transfers In
100-00-0000-00000-49100 217 Cost Allocation From Paratransit Measure B Fund (52,384) 100-00-0000-00000-49100 214 Cost Allocation From Paratransit Measure BB Fund (18,442) 100-00-0000-00000-49100 231 Cost Allocation From Used Oil Fund (811) 100-00-0000-00000-49100 232 Cost Allocation From Measure D Fund (45,358) 100-00-0000-00000-49100 245 Cost Allocation From Housing Authority Fund (29,432) 100-00-0000-00000-49100 246 Cost Allocation From Affordable Housing Fund (12,182) 100-00-0000-00000-49100 285 Cost Allocation From Inclusionary Housing Trust Fund (47,049) 100-00-0000-00000-49100 286 Cost Allocation From Real Housing Program Fund (69,588) 100-00-0000-00000-49100 288 Cost Allocation From Local Housing Trust Program Fund (5,715) 100-00-0000-00000-49100 605 Cost Allocation From Water Enterprise Fund (1,199,253) 100-00-0000-00000-49100 610 Cost Allocation From Sewer Enterprise Fund (1,194,656) 100-00-0000-00000-49100 615 Cost Allocation From Stormwater Enterprise Fund (189,000) 100-00-0000-00000-49100 620 Cost Allocation From Airport Enterprise Fund (253,351) 100-00-0000-00000-49100 630 Cost Allocation From Recycled Water Fund (17,158) 100-00-0000-00000-49100 815 Cost Allocation From RDA Fund (29,724) 100-00-0000-00000-49530 815 Transfer From Successor RDA Fund D/S Repayment (800,000) 100-00-0000-00000-49535 210 Transfer From Gas Tax Fund (244,000) 100-00-0000-00000-49545 810 Misc. Transfer From CFD #1 for Trustee Costs (8,000) 100-00-0000-00000-49545 810 Misc. Transfer From CFD #2 for Police Services (290,000) 100-00-0000-00000-49545 810 Misc. Transfer From CFD #3 for Police & Fire Services (175,000) Transfers In Total (4,681,103)
General Fund Transfers Out
100-00-0000-00000-98100 102 Transfer to Economic Development Fund 350,000 100-00-0000-00000-98100 720 OPEB Contribution 2,627,915 100-00-0000-00000-98110 300 D/S City Hall Debt Service 1,981,361 100-00-0000-00000-98110 300 Transfer D/S Fire Station #7 452,854 100-00-0000-00000-98110 300 Miscellaneous Transfer To Debt Service Fund 4,900 100-00-0000-00000-98110 605 Fire Station #7 Repayment to Water Fund 137,741 100-00-0000-00000-98115 405 Transfer To Capital Projects 500,000 100-00-0000-00000-98115 731 Transfer To Technology Replacement Fund 1,248,000 100-00-0000-00000-98115 726 Supplemental To Facilities Management Capital Fund 360,000 100-00-0000-00000-98200 710 Liability Insurance Allocation 6,854,845 Transfers Out Total 14,517,616
Measure C Fund
101-00-0000-00000-98110 301 D/S New Library & Education Center 4,446,750 101-00-0000-00000-98110 301 D/S New Library & Education Center Admin Fees 3,500 101-00-0000-00000-98115 406 CIP Transfer 8,000,000
101-00-0000-00000-98200 710 Transfer Out to Liability Insurance 164,599 101-00-0000-00000-98100 720 OPEB Contribution 118,919
Measure C Fund 12,733,768
Economic Development Fund
102-00-0000-00000-49530 100 Transfer In From General Fund (350,000) Economic Development Fund (350,000)
Special Gas Tax Fund
210-00-0000-00000-98100 100 Transfer Out to General Fund 244,000 210-00-0000-00000-98115 450 Transfer Out to Street Improvement Fund 750,000 210-00-0000-00000-49550 209 Transfer From OHHA Assessment Tax (181,888) 210-00-0000-00000-49550 615 Transfer From Stromwater Fund (15,000) Special Gas Tax Fund 797,112
Paratransit Fund (Measure BB)
214-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 18,442 Paratransit (Measure BB) Fund 18,442
Paratransit Fund (Measure B)
217-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 52,384 217-00-0000-00000-98200 710 Transfer Out To Liability Insurance 28,626
FY 2025 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
217-00-0000-00000-98100 720 OPEB Contribution 7,864
Paratransit (Measure B) Fund 88,874
Grant Fund
220-00-0000-00000-98100 720 OPEB Contribution 9,590
220-00-0000-00000-98200 710 Transfer Out To Liability Insurance 7,156 Grant Fund 16,746
CDBG Fund
225-00-0000-00000-98200 710 Transfer Out To Liability Insurance 7,156 225-00-0000-00000-98100 720 OPEB Contribution 8,156
CDBG Fund 8,156
State Grants Funds
230-00-0000-00000-98100 232 OPEB Contribution 1,726
1,726
Used Oil Fund
231-00-0000-00000-97100 100 Transfer Out Cost Allocation to General Fund 811 Used Oil Fund 811
Measure D Fund
232-00-0000-00000-97100 100 Transfer Out Cost Allocation to General Fund 45,358 232-00-0000-00000-98200 710 Transfer Out Liability Insurance 21,469 232-00-0000-0000-98100 720 OPEB Contribution 8,248
Measure D Fund 75,075
Housing Authority Fund
245-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 29,432 245-00-0000-00000-98200 710 Transfer Out Liability Insurance 7,156 245-00-0000-0000-98100 720 OPEB Contribution 1,726
Housing Authority Fund 38,314
Affordable Housing Fund
246-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 12,182 246-00-0000-00000-98200 710 Transfer Out To Liability Insurance 7,156 246-00-0000-00000-98100 720 OPEB Contribution 767
Affordable Housing Fund 20,105
Inclusionary Housing Fund
285-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 47,049 285-00-0000-00000-98100 720 OPEB Contribution 6,521
Inclusionary Housing Fund 53,570
Rent Review Program Fund
286-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 69,588 286-00-0000-00000-98200 710 Transfer Out To Liability Insurance 14,313 286-00-0000-00000-98100 720 OPEB Contribution 13,426
Rent Review Program Fund 97,327
Local Housing Trust Program Fund
288-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 5,715 288-00-0000-00000-98100 720 OPEB Contribution 575
Local Housing Trust Program Fund 6,290
Certificates of Participation Fund
300-00-0000-00000-49555 100 Transfer In D/S City Hall Debt Service (1,981,361) 300-00-0000-00000-49555 100 Transfer In D/S Fire Station #7 (452,854) 300-00-0000-00000-49555 100 Transfer In D/S 15 Streetlight Conversion #05188 - 300-00-0000-00000-49555 100 Transfer In Misc. Transfer From General Fund (4,900) Certificates of Participation Fund (2,439,115)
Measure C Debt Service Fund
301-00-0000-00000-49555 101 D/S New Library & Education Center (4,446,750)
FY 2025 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
301-00-0000-00000-49555 101 D/S New Library & Education Center Admin Fees (3,500) Measure C Debt Service Fund (4,450,250)
Water Maintenance & Operations Fund
605-00-0000-00000-49555 100 Transfer In From General Fund Fire Station #7 Repayment (137,741) 605-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 1,199,253 605-00-0000-00000-98200 710 Transfer Out To Liability Insurance 654,486 605-00-0000-00000-98100 630 Transfer Out to Recycled Water Fund 600,000 605-00-0000-00000-98100 720 OPEB Contribution 229,820
605-00-0000-00000-98115 603 Transfer Out Capital Reserves To Water 7,000,000 Water Maintenance & Operations Fund 9,545,818
Sewer Maintenance & Operations Fund
610-00-0000-00000-49555 612 Transfer In D/S CEC Loan (217,810) 610-00-0000-00000-49555 612 Transfer In D/S CA SWRCB Loan/Sewer (1,529,504) 610-00-0000-00000-49555 630 Transfer In Sewer Replacement for Recycled Water SRF Loan (611,608) 610-00-0000-00000-97100 100 Transfer Out Cost Allocation to General Fund 1,194,656 610-00-0000-00000-98115 611 Transfer Out Capital Reserves to Sewer Replacement 7,000,000 610-00-0000-00000-98100 720 OPEB Contribution 254,525
610-00-0000-00000-98200 710 Transfer Out To Liability Insurance 823,326 Sewer Maintenance & Operations Fund 6,913,585
Stormwater Maint. & Operations Fund
615-00-0000-00000-49550 611 Transfer In for Stormwater Fund Projects (49,067) 615-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 189,000 615-00-0000-00000-98100 720 OPEB Contribution 45,995
615-00-0000-00000-98115 210 Transfer Out Gas Tax 15,000 615-00-0000-00000-98200 710 Transfer Out To Liability Insurance 78,723 Stormwater Maint. & Operations Fund 279,651
Airport Operations Fund
620-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 253,351 620-00-0000-00000-98200 710 Transfer Out To Liability Insurance 123,526 620-00-0000-00000-98100 720 OPEB Contribution 44,882
620-00-0000-00000-98115 621 Transfer Out Cap Reserves To Airport Capital 2,300,000 Airport Operations Fund 2,721,759
Recycled Water Fund
630-00-0000-00000-49530 605 Transfer In from Water Operating Fund (600,000) 630-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 17,158 630-00-0000-00000-98115 611 Transfer Out to Sewer Replacement 200,000 630-00-0000-00000-98110 610 Transfer In Sewer Replacement for Recycled Water SRF Loan 611,608 630-00-0000-00000-98100 720 OPEB Contribution 3,261
Recycled Water Fund 232,027
Workers' Compensation Fund
705-00-0000-00000-98100 720 OPEB Contribution 19,948
705-00-0000-00000-98200 710 Transfer Out To Liability Insurance 35,782 Workers' Compensation Fund 55,730
Risk Management Fund
710-00-0000-00000-49100 100 Transfer In Liability Insurance-General Fund (6,854,845) 710-00-0000-00000-49100 101 Transfer In Liability Insurance-Measure C Fund (164,599) 710-00-0000-00000-49100 217 Transfer In Liability Insurance-Meas BB PRTRNST (28,626) 710-00-0000-00000-49100 220 Transfer In Liability Insurance-Grants (7,156) 710-00-0000-00000-49100 225 Transfer In Liability Insurance-CDBG (7,156) 710-00-0000-00000-49100 232 Transfer In Liability Insurance-Recycling Program Fund (21,469) 710-00-0000-00000-49100 245 Transfer In Liability Insurance-Housing Fund (7,156) 710-00-0000-00000-49100 246 Transfer In Liability Insurance-Housing Mortg (7,156) 710-00-0000-00000-49100 286 Transfer In Liability Insurance-Rent Review Program Fund (14,313) 710-00-0000-00000-49100 605 Transfer In Liability Insurance-Water Fund (654,486) 710-00-0000-00000-49100 610 Transfer In Liability Insurance-Wastewater Fund (823,326) 710-00-0000-00000-49100 615 Transfer In Liability Insurance-Stormwater Fund (78,723) 710-00-0000-00000-49100 620 Transfer In Liability Insurance-Airport Fund (123,526) 710-00-0000-00000-49100 705 Transfer In Liability Insurance-Workers Comp (35,782) 710-00-0000-00000-49100 725 Transfer In Liability Insurance-Facilities Fund (91,164)
FY 2025 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
710-00-0000-00000-49100 730 Transfer In Liability Insurance-IT Fund (181,578) 710-00-0000-00000-49100 735 Transfer In Liability Insurance-Fleet Fund (137,565) 710-00-0000-00000-49100 815 Transfer In Liability Insurance-Successor RDA Fund (55,278) 710-00-0000-00000-98100 720 OPEB Contribution 15,344
Risk Management Fund (9,278,560)
Retiree Medical Fund
720-00-0000-00000-49530 100 OPEB Tranfer In General Fund (2,627,915) 720-00-0000-00000-49530 101 OPEB Tranfer In Measure C Fund (118,919) 720-00-0000-00000-49530 217 OPEB Tranfer In Meas BB PRTRNS (7,864) 720-00-0000-00000-49530 220 OPEB Tranfer In Grants Fund (9,590) 720-00-0000-00000-49530 225 OPEB Tranfer In CDBG Fund (8,516) 720-00-0000-00000-49530 230 OPEB Transfer In State Grants Fund (1,726) 720-00-0000-00000-49530 232 OPEB Tranfer In Recycle Fund (8,248) 720-00-0000-00000-49530 245 OPEB Tranfer In Housing Fund (1,726) 720-00-0000-00000-49530 246 OPEB Tranfer In Housing Mrtg Fund (767) 720-00-0000-00000-49530 285 OPEB Tranfer In Inclusionary Fund (6,521) 720-00-0000-00000-49530 286 OPEB Tranfer In Rent Review Program Fund (13,426) 720-00-0000-00000-49530 288 OPEB Transfer In Local Housing Trust Program Fund (575) 720-00-0000-00000-49530 605 OPEB Tranfer In Water Fund (229,820) 720-00-0000-00000-49530 610 OPEB Tranfer In Wastewater Fund (254,525) 720-00-0000-00000-49530 615 OPEB Tranfer In Stormwater Fund (45,995) 720-00-0000-00000-49530 620 OPEB Tranfer In Airport Fund (44,882) 720-00-0000-00000-49530 630 OPEB Tranfer In Recycled Water Fund (3,261) 720-00-0000-00000-49530 705 OPEB Tranfer In Workers Comp Fund (19,948) 720-00-0000-00000-49530 710 OPEB Tranfer In Liability Fund (15,344) 720-00-0000-00000-49530 725 OPEB Tranfer In Facilities Fund (40,010) 720-00-0000-00000-49530 730 OPEB Tranfer In IT Fund (88,230) 720-00-0000-00000-49530 735 OPEB Tranfer In Fleet fund (40,394) 720-00-0000-00000-49530 815 OPEB Tranfer In Successor RDA Fund (5,447) Retiree Medical Fund (3,593,649)
Facilities Management Fund
725-00-0000-00000-98200 710 Transfer Out To Liability Insurance 91,164 725-00-0000-00000-98100 720 OPEB Contribution 40,010
Facilities Management Fund 131,174
Information Technology Fund
730-00-0000-00000-98100 720 OPEB Contribution 88,230
730-00-0000-00000-98115 731 Transfer Out to IT Replacement Fund 810,420 730-00-0000-00000-98200 710 Transfer Out To Liability Insurance 181,578 Information Technology Fund 1,080,228
Fleet Management Fund
735-00-0000-00000-98100 720 OPEB Contribution 40,394
735-00-0000-00000-98200 710 Transfer Out To Liability Insurance 137,565 Fleet Management Fund 177,959
Comm. Facility District Fund
810-00-0000-00000-98100 100 Transfer Out To General Fund for Trust Expenses CFD #1 8,000 810-00-0000-00000-98100 100 Transfer Out To General Fund for Police Services CFD #2 290,000 810-00-0000-00000-98100 100 Transfer Out To General Fund for Police&Fire Svcs CFD #3 175,000 Comm. Facility District Fund 473,000
Successor Agency-RDA of COH
815-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 29,724 815-00-0000-00000-98100 100 Transfer Out To General Fund D/S Loan Repayment 800,000 815-00-0000-00000-98100 720 OPEB Contribution 5,447
815-00-0000-00000-98200 710 Transfer Out To Liability Insurance 55,278 Successor Agency-RDA of COH 890,449
FY 2025 BUDGET APPROPRIATIONS
General Fund
100
Measure C Fund
101
ATTACHMENT III
EXHIBIT B
218,167,592
20,251,280
Special Revenue Funds
102 Economic Development Fund 350,000
103 American Rescue Plan Act (ARPA) Fund -
214 Paratransit Fund - Measure BB 1,073,488
217 Paratransit Fund - Measure B 130,528
220 Grants Fund 1,466,137
225 Community Development Block Grant Fund 1,736,317
230 Recycling Fund 182,539
231 Used Oil Fund 25,196
232 Recycling/Measure D Fund 1,038,881
245 Housing Authority 226,330
246 Affordable Housing Fund 170,668
285 Inclusionary Housing 409,986
286 Rent Review Program Fund 1,053,002
288 Local Housing Trust Program Fund 38,358
295 So. Hayward B.A.R.T. JPA 773,220
Special Revenue Fund Total 8,674,650
Enterprise Funds
605 Water 67,704,325
606 Regional Intertie 131,329
610 Wastewater 33,382,590
615 Stormwater 3,623,763
620 Airport 5,743,131
630 Recycled Water 2,389,505
Enterprise Fund Total 112,974,643
Debt Service/Non-Departmental Funds
300 Certificate of Participation 2,439,115
301 Measure C Debt Service 4,450,550
805/810 Special Assessment District 1,074,160
Debt Service Fund Total 7,963,825
Internal Service Funds
705 Worker's Compensation 6,945,989
710 Risk Management 9,356,896
720 Employee Benefits 7,497,601
725 Facilities 5,328,378
730 Information Technology 11,085,780
735 Fleet 4,456,500
Internal Service Fund Total 44,671,144
Fiduciary Funds
815 Hayward Redevelopment Successor Agency (HRSA) 4,511,459 851 Hayward Shoreline JPA 12,000
Fiducary Fund Total 4,523,459