FY 2025-2026 Fund Transfers To/From
ATTACHMENT III
EXHIBIT A
General Fund Transfers In
100-00-0000-00000-49535 210 Transfer In From Gas Tax Fund (246,000) 100-00-0000-00000-49100 231 Cost Allocation From Used Oil Fund (811) 100-00-0000-00000-49100 232 Cost Allocation From Recycling Fund (45,358) 100-00-0000-00000-49100 605 Cost Allocation From Water Fund (1,199,253) 100-00-0000-00000-49100 610 Cost Allocation From Sewer Revenue Fund (1,194,656) 100-00-0000-00000-49100 615 Cost Allocation From Stormwater Fund (189,000) 100-00-0000-00000-49100 620 Cost Allocation From Airport Fund (253,351) 100-00-0000-00000-49100 630 Cost Allocation From Recycled Water Fund (17,158) 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) 100-00-0000-00000-49530 815 Transfer In From Successor RDA Fund D/S Repayment (800,000) Transfers In Total (4,418,587)
General Fund Transfers Out
100-00-0000-00000-98100 102 Transfer to Economic Development Fund 350,000 100-00-0000-00000-98110 300 Transfer Out To D/S Fire Station #7 452,854 100-00-0000-00000-98110 300 Transfer Out To D/S City Hall Debt Service 1,980,630 100-00-0000-00000-98110 300 Miscellaneous Transfer to Debt Service Fund 4,900 100-00-0000-00000-98115 405 Transfer Out To Capital Projects 500,000 100-00-0000-00000-98115 460 Capital Transfer To Transportation Systems Improvement Fund 800,000 100-00-0000-00000-98110 605 Fire Station #7 Repayment to Water Fund 137,741 100-00-0000-00000-98200 710 Liability Insurance Allocation 6,408,704 100-00-0000-00000-98100 720 OPEB Contribution 1,509,659 100-00-0000-00000-98115 726 Transfer To Facilities Management Capital Fund 95,000 100-00-0000-00000-98115 731 Transfer To Technology Replacement Fund 50,000 Transfers Out Total 12,289,488
Measure C Fund
101-00-0000-00000-98110 301 D/S Measure C 4,378,625
101-00-0000-00000-98110 301 D/S Measure C Misc DS Admin Fees 3,500 101-00-0000-00000-98115 405 Transfer Out To CIP Fund For La Vista & PD Projects 5,232,000 101-00-0000-00000-98200 710 Transfer Out To Liability Insurance 283,260 101-00-0000-00000-98100 720 OPEB Contribution 67,301
Measure C Fund 9,964,686
Economic Development Fund
102-00-0000-00000-49530 102 Transfer In From General Fund (350,000) Economic Development Fund (350,000)
OHHA Assessment Tax Fund
209-00-0000-00000-98115 210 Transfer Out To Gas Tax Fund for Pavement Rehab 181,888 OHHA Assessment Tax Fund 181,888
Special Gas Tax Fund
210-00-0000-00000-98100 100 Transfer Gas Tax to General Fund 246,000 210-00-0000-00000-49550 209 Transfer From Stromwater Fund (181,888) 210-00-0000-00000-98115 450 Transfer Out to Street Improvement 750,000 210-00-0000-00000-49550 615 Transfer From Stromwater Fund (15,000) Special Gas Tax Fund 799,112
Paratransit Fund (Measure BB)
214-00-0000-00000-98200 710 Transfer Out To Liability Insurance 10,508 214-00-0000-00000-98100 720 OPEB Contribution 2,497
Paratransit (Measure BB) Fund 13,005
Paratransit Fund (Measure B)
217-00-0000-00000-98200 710 Transfer Out To Liability Insurance 457 217-00-0000-00000-98100 720 OPEB Contribution 109
Paratransit (Measure B) Fund 566
Grant Fund
220-00-0000-00000-98200 710 Transfer Out To Liability Insurance 26,042 220-00-0000-00000-98100 720 OPEB Contribution 6,187
Grant Fund 32,229
CDBG Fund
225-00-0000-00000-98200 710 Transfer Out To Liability Insurance 15,077 225-00-0000-00000-98100 720 OPEB Contribution 3,582
CDBG Fund 18,659
State Grants Fund
230-00-0000-00000-98200 710 Transfer Out To Liability Insurance 6,396 230-00-0000-00000-98100 720 OPEB Contribution 1,520
State Grant Fund 7,916
Used Oil Fund
231-00-0000-00000-97100 100 Transfer Out Cost Allocation to General Fund 811
FY 2025-2026 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
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 33,352 232-00-0000-00000-98100 720 OPEB Contribution 7,924
Measure D Fund 86,634
Housing Authority Fund
245-00-0000-00000-98200 710 Transfer Out Liability Insurance 5,939 245-00-0000-00000-98100 720 OPEB Contribution 1,411
Housing Authority Fund 7,350
Affordable Housing Fund
246-00-0000-00000-98200 710 Transfer Out To Liability Insurance 1,827 246-00-0000-00000-98100 720 OPEB Contribution 434
Affordable Housing Fund 2,261
Inclusionary Housing Fund
285-00-0000-00000-98200 710 Transfer Out To Liability Insurance 12,792 285-00-0000-00000-98100 720 OPEB Contribution 3,039
Inclusionary Housing Fund 15,831
Rent Review Program Fund
286-00-0000-00000-98200 710 Transfer Out To Liability Insurance 32,895 286-00-0000-00000-98100 720 OPEB Contribution 7,816
Rent Review Program Fund 40,711
Local Housing Trust Program Fund
288-00-0000-00000-98200 710 Transfer Out To Liability Insurance 1,371 288-00-0000-00000-98100 720 OPEB Contribution 326
Local Housing Trust Program Fund 1,697
So Hwd Bart JPA Parking District
295-00-0000-00000-98115 405 Transfer Out From City/Bart JPA To Capital Projects Fund 207,000 So Hwd Bart JPA Parking District Fund 207,000
Certificates of Participation Fund
300-00-0000-00000-49555 100 Transfer In D/S City Hall Debt Service (1,980,630) 300-00-0000-00000-49555 100 Transfer In D/S Fire Station #7 (452,854) 300-00-0000-00000-49555 100 Transfer In Misc. Transfer From General Fund (4,900) Certificates of Participation Fund (2,438,384)
Measure C Debt Service Fund
301-00-0000-00000-49555 101 D/S New Library & Education Center (4,378,625) 301-00-0000-00000-49555 101 D/S New Library & Education Center Admin Fees (3,500) Measure C Debt Service Fund (4,382,125)
Capital Projects Fund
405-00-0000-00000-49550 100 Transfer In From General Fund (500,000) 405-00-0000-00000-49550 101 Transfer In To CIP Governmental Fund for La Vista and PD Projects (5,232,000) 405-00-0000-00000-49550 295 Transfer In From City/Bart JPA (207,000) Capital Projects Fund (5,939,000)
Street System Improvement Fund
450-00-0000-00000-49550 210 Transfer Out To Gas Tax Fund (750,000) Street System Improvement Fund (750,000)
Transportation Sys Improvement Fund
460-00-0000-00000-49550 100 Transfer In To CIP Governmental Fund for La Vista and PD Projects (800,000) Transportation Sys Improvement Fund (800,000)
Water Replacement Fund
603-00-0000-00000-49550 605 Capital Transfer In From Water Maintenance & Operations Fund (7,000,000) Water Replacement Fund (7,000,000)
Water Improvement Fund
604-00-0000-00000-49550 612 Transfer In For Repayment Of Loan for Solar Project (410,000) Water Improvement Fund (410,000)
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 1,199,253 605-00-0000-00000-98115 603 Transfer Out Capital Reserves To Water 7,000,000 605-00-0000-00000-98100 630 Transfer Out to Recycled Water Fund 600,000 605-00-0000-00000-98200 710 Transfer Out To Liability Insurance 564,326 605-00-0000-00000-98100 720 OPEB Contribution 134,950
Water Maintenance & Operations Fund 9,360,788
FY 2025-2026 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
Sewer Maintenance & Operations Fund
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 8,500,000 610-00-0000-00000-98110 611 Transfer Out Capital Reserves to Sewer Replacement (D/S 2025 Wastewater Rev Bond) 1,431,543 610-00-0000-00000-49555 612 Transfer In D/S CA SWRCB Loan/Sewer (1,529,504) 610-00-0000-00000-98200 710 Transfer Out To Liability Insurance 613,120 610-00-0000-00000-98100 720 OPEB Contribution 144,590
Sewer Maintenance & Operations Fund 10,354,405
Sewer Replacement Fund
611-00-0000-00000-49550 610 Transfer In From Sewer Maintenance & Operations Fund (8,500,000) 611-00-0000-00000-49550 610 Transfer In From Sewer Maintenance & Operations Fund (144,590) 611-00-0000-00000-49555 610 Transfer In Capital Reserves To Sewer Replacement (D/S 2025 Wastewater Rev Bond) (1,431,543) 611-00-0000-00000-98115 612 Transfer Out From Sewer Replacement To Sewer Improvement Project 2,000,000 611-00-0000-00000-98115 612 Transfer Out From Sewer Replacement For New Admin Building Proj 270,000 611-00-0000-00000-49550 630 Transfer In From Recycled Water For Future Equipment Replacement (200,000) Sewer Replacement Fund (8,006,133)
Sewer Improvement Project
612-00-0000-00000-98115 604 Transfer Out to Water Improvement Loan for Solar Project 410,000 612-00-0000-00000-98110 610 Transfer Out to Sewer Fund for D/S CA SWRCD Loan 1,529,504 612-00-0000-00000-49550 611 Transfer In From Sewer Replacement to Sewer Improvement Project (2,000,000) 612-00-0000-00000-49550 611 Transfer In From Sewer Replacement For New Admin Building Proj (270,000) Sewer Improvement Project (330,496)
Stormwater Maint & Operations Fund
615-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 189,000 615-00-0000-00000-98115 210 Transfer Out to Stormwater Fund 15,000 615-00-0000-00000-98200 710 Transfer Out To Liability Insurance 104,989 615-00-0000-00000-98100 720 OPEB Contribution 27,116
Stormwater Maint & Operations Fund 336,105
Airport Operations Fund
620-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 253,351 620-00-0000-00000-98115 621 Transfer Out Cap Reserves To Airport Capital 2,200,000 620-00-0000-00000-98200 710 Transfer Out To Liability Insurance 106,908 620-00-0000-00000-98100 720 OPEB Contribution 25,401
Airport Operations Fund 2,585,660
Airport Capital Fund
621-00-0000-00000-49550 620 Transfer In From Airport Fund to Airport Capital (2,200,000) Airport Capital Fund (2,200,000)
Recycled Water Fund
630-00-0000-00000-97100 100 Transfer Out Cost Allocation To General Fund 17,158 630-00-0000-00000-49530 605 Transfer In from Water Operating Fund (600,000) 630-00-0000-00000-49555 610 Transfer In Sewer Replacement for Recycled Water SRF Loan (1,265,881) 630-00-0000-00000-98110 610 Transfer Out Sewer Replacement for Recycled Water SRF Loan 1,265,881 630-00-0000-00000-98115 611 Transfer Out to Sewer Replacement 200,000 630-00-0000-00000-98200 710 Transfer Out To Liability Insurance 6,853 630-00-0000-00000-98100 720 OPEB Contribution 1,845
Recycled Water Fund (374,144)
Workers' Compensation Fund
705-00-0000-00000-98200 710 Transfer Out To Liability Insurance 47,515 705-00-0000-00000-98100 720 OPEB Contribution 11,289
Workers' Compensation Fund 58,804
Risk Management Fund
710-00-0000-00000-49100 100 Transfer In Liability Insurance-General Fund (6,408,704) 710-00-0000-00000-49100 101 Transfer In Liability Insurance-Measure C Fund (283,260) 710-00-0000-00000-49100 217 Transfer In Liability Insurance-Meas BB PRTRNST (457) 710-00-0000-00000-49100 220 Transfer In Liability Insurance-Grants (26,042) 710-00-0000-00000-49100 225 Transfer In Liability Insurance-CDBG (15,077) 710-00-0000-00000-49100 230 Transfer In Liability Insurance - Federal Grants (6,396) 710-00-0000-00000-49100 232 Transfer In Liability Insurance-Recycling Program Fund (33,352) 710-00-0000-00000-49100 245 Transfer In Liability Insurance-Housing Fund (5,939) 710-00-0000-00000-49100 246 Transfer In Liability Insurance-Housing Mortg (1,827) 710-00-0000-00000-49100 285 Transfer In Liability Insurance-Inclusionary Housing (12,792) 710-00-0000-00000-49100 286 Transfer In Liability Insurance-Rent Review Program Fund (32,895) 710-00-0000-00000-49100 605 Transfer In Liability Insurance-Water Fund (564,326) 710-00-0000-00000-49100 610 Transfer In Liability Insurance-Wastewater Fund (613,120) 710-00-0000-00000-49100 615 Transfer In Liability Insurance-Stormwater Fund (104,989) 710-00-0000-00000-49100 620 Transfer In Liability Insurance-Airport Fund (106,908) 710-00-0000-00000-49100 630 Transfer In Liability Insurance-Recycled Water Fund (6,853) 710-00-0000-00000-49100 705 Transfer In Liability Insurance-Workers Comp (47,515) 710-00-0000-00000-98100 720 OPEB Contribution 8,684
710-00-0000-00000-49100 725 Transfer In Liability Insurance-Facilities Fund (104,441) 710-00-0000-00000-49100 730 Transfer In Liability Insurance-IT Fund (210,160) 710-00-0000-00000-49100 735 Transfer In Liability Insurance-Fleet Fund (96,217) 710-00-0000-00000-49100 815 Transfer In Liability Insurance-Successor RDA Fund (17,485)
FY 2025-2026 Fund Transfers To/From ATTACHMENT III
EXHIBIT A
Risk Management Fund (8,690,071)
Retiree Medical Fund
720-00-0000-00000-49530 100 OPEB Tranfer In General Fund (1,509,659) 720-00-0000-00000-49530 101 OPEB Tranfer In Measure C Fund (67,301) 720-00-0000-00000-49530 214 OPEB Transfer In Meas BB PRTRNS (2,497) 720-00-0000-00000-49530 217 OPEB Tranfer In Meas BB PRTRNS (109) 720-00-0000-00000-49530 220 OPEB Tranfer In Grants Fund (6,187) 720-00-0000-00000-49530 225 OPEB Tranfer In CDBG Fund (3,582) 720-00-0000-00000-49530 230 OPEB Transfer In State Grants Fund (1,520) 720-00-0000-00000-49530 232 OPEB Tranfer In Recycle Fund (7,924) 720-00-0000-00000-49530 245 OPEB Tranfer In Housing Fund (1,411) 720-00-0000-00000-49530 246 OPEB Tranfer In Housing Mrtg Fund (434) 720-00-0000-00000-49530 285 OPEB Tranfer In Inclusionary Fund (3,039) 720-00-0000-00000-49530 286 OPEB Tranfer In Rent Review Program Fund (7,816) 720-00-0000-00000-49530 288 OPEB Transfer In Local Housing Trust Program Fund (326) 720-00-0000-00000-49530 605 OPEB Tranfer In Water Fund (134,950) 720-00-0000-00000-49530 610 OPEB Tranfer In Wastewater Fund (144,590) 720-00-0000-00000-49530 615 OPEB Tranfer In Stormwater Fund (27,116) 720-00-0000-00000-49530 620 OPEB Tranfer In Airport Fund (25,401) 720-00-0000-00000-49530 630 OPEB Tranfer In Recycled Water Fund (1,845) 720-00-0000-00000-49530 705 OPEB Tranfer In Workers Comp Fund (11,289) 720-00-0000-00000-49530 710 OPEB Tranfer In Liability Fund (8,684) 720-00-0000-00000-49530 725 OPEB Tranfer In Facilities Fund (24,815) 720-00-0000-00000-49530 730 OPEB Tranfer In IT Fund (49,933) 720-00-0000-00000-49530 735 OPEB Tranfer In Fleet fund (22,861) 720-00-0000-00000-49530 815 OPEB Tranfer In Successor RDA Fund (3,083) Retiree Medical Fund (2,066,372)
Facilities Management Fund
725-00-0000-00000-98200 710 Transfer Out To Liability Insurance 104,441 725-00-0000-00000-98100 720 OPEB Contribution 24,815
Facilities Management Fund 129,256
Facilities Capital Fund
726-00-0000-00000-49550 100 Transfer In From General Fund 95,000 726-00-0000-00000-49550 101 Transfer In From Measure C Fund Repayment Of Energy Conser Project (2,087,000) 726-00-0000-00000-98115 101 Transfer Out From Measure C Fund Repayment Of Energy Conser Project 2,087,000 Facilities Capital Fund 95,000
Information Technology Fund
730-00-0000-00000-98200 710 Transfer Out To Liability Insurance 210,160 730-00-0000-00000-98100 720 OPEB Contribution 49,933
Information Technology Fund 260,093
Information Tech Capital Fund
731-00-0000-00000-49550 731 Transfer In From General Fund (50,000) Information Technology Capital Fund (50,000)
Fleet Management Fund
735-00-0000-00000-98200 710 Transfer Out To Liability Insurance 96,217 735-00-0000-00000-98100 720 OPEB Contribution 22,861
Fleet Management Fund 119,078
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
815-00-0000-00000-98100 100 Transfer Out To General Fund D/S Loan Repayment 800,000 815-00-0000-00000-98200 710 Transfer Out To Liability Insurance 17,485 815-00-0000-00000-98100 720 OPEB Contribution 3,083
Successor Agency-RDA of COH 820,568
FY 2025-26 BUDGET APPROPRIATIONS
General Fund
100
Measure C Fund
101
ATTACHMENT
III EXHIBIT B
232,065,041
17,802,489
Special Revenue Funds
102 Economic Development Fund 350,000
214 Paratransit Fund - Measure BB 1,477,653
217 Paratransit Fund - Measure B 39,454
220 Grants Fund 1,087,431
225 Community Development Block Grant Fund 2,044,564
230 Recycling Fund 615,677
231 Used Oil Fund 25,196
232 Recycling/Measure D Fund 1,178,080
245 Housing Authority 217,591
246 Affordable Housing Fund 108,676
285 Inclusionary Housing 403,297
286 Rent Review Program Fund 1,117,401
288 Local Housing Trust Program Fund 38,159
295 So. Hayward B.A.R.T. JPA 773,220
Special Revenue Fund Total 9,476,399
Enterprise Funds
605 Water 72,134,623
606 Regional Intertie 131,329
610 Wastewater 38,992,238
615 Stormwater 3,890,703
620 Airport 5,900,152
630 Recycled Water 2,426,064
Enterprise Fund Total 123,475,109
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 11,207,019
710 Risk Management 11,815,206
720 Employee Benefits 5,690,626
725 Facilities 5,974,703
730 Information Technology 10,881,897
735 Fleet 4,611,907
Internal Service Fund Total 50,181,358
Fiduciary Funds
815 Hayward Redevelopment Successor Agency (HRSA) 4,482,790 851 Hayward Shoreline JPA 31,800
Fiducary Fund Total 4,514,590
ATTACHMENT III
EXHIBIT B